International Marketing and communications Essay

Universal Marketing and interchanges - Essay Example The report is definitive despite the fact that the organization should direct future examination in the market for it to be fruitful in the market. The organization ought to follow the proposition in its activity to prevail in the new market. In the ongoing occasions organizations have been embraced measures to differentiate their items and administrations so as to contend on the planet showcase. The report gives an examination of the passage mode, advertising techniques and different elements influencing the presentation of Verizon remote cell phones in the Iranian market. The report examines the impact of culture on an item, estimating and situating. Examination is done on the variables that influence the offer of the item in the nation including the beginning of the nation which influences its showcasing. The Iranian media transmission division has been encountering gigantic development in the previous scarcely any years. Verizon remote is a joint endeavor organization in the broadcast communications field which is situated in the United States in New Jersey. The organization is the second biggest in this line in the United States and it revealed a colossal measure of income in the earlier year as clarified by Information Gatekeepers, Inc (2009).The organization is settled and this can be seen through its development and mergers with different organizations for instance in 2009 it purchased Alltel remote as per Polishuk (2010). This is a reasonable sign that the organization has enough assets to wander into the Iran media communications advertise and rival nearby based organizations by utilizing appropriate procedures. The organization is one of the significant transporters in the United States to utilize the CDMA innovation. The organization offers 3G information and voice administrations and it contributes yearly to extend and keep up its system as clarified by Information Gate guardians Inc. (2009) . The correspondence framework in Iran has created throughout the years and the current arrangement is to modernize and grow the system with the point of improving proficiency, expanding the urban

What is penal welfarism? Garlands theory.

What is punitive welfarism? Festoons hypothesis. What is corrective welfarism? Assess the effect it has had on adolescent equity change in the UK from the earliest starting point of the twentieth century to the present. So as to assess the effect of punitive welfarism upon adolescent equity change, the idea will be characterized regarding Garland (2001). The contributing cultural components to the rise of correctional welfarism in adolescent equity change will at that point be evaluated. The down to earth and legitimate accomplishments of reformatory welfarism in the adolescent equity framework will be recognized. Difficulties to corrective welfarism will be illustrated, with specific reference to substitute originations of youth equity and culpability. The destruction of the corrective welfarism approach will be surveyed, with explicit reference to the propelling cultural components and correlation between the Welsh, English and Scottish adolescent equity frameworks. Punitive welfarism as characterized by Garland (2001) as an auxiliary reaction to wrongdoing that is made out of two ideological viewpoints. Fair treatment and proportionate discipline, with their inalienable liberal philosophies, guarantee that all the privileges of the adolescent wrongdoer are regarded. The discipline is fitting to the wrongdoing and the conditions of the adolescent guilty party. Restoration and guilty party government assistance are drawn closer from a correctionalist perspective. This involves the discipline served by the guilty party keeps up a concentration upon the recovery of the wrongdoer, as does the methodology of experts who work with the guilty party during the discipline time frame. To put it plainly, correctional welfarism proposes that restoration will be best if the guilty party is furnished with positive inspiration while under the watchful eye of the punitive change framework. The rationale behind the training is that if the guilty party is given t he chance to advance in the corrective foundation, they will wish to keep on doing so when discharged go into society. The thought of corrective welfarism is gotten from applying the reasonable items of the welfarism belief system to the punitive framework. The welfarism idea affirms that approach requires assessment as far as its results (Kaplow Shavell, 2002). This evaluation is most as often as possible made utilizing an utilitarian methodology, for example the value of the methodology being referred to. The sensible utilization of this idea to the correctional framework directs that arrangement with respect to guilty party treatment ought to be surveyed regarding wrongdoer recovery, for example the wrongdoer won't more than once affront upon discharge and therefore society will be more secure. The center is upon the handiness of the discipline, for example its subsequent advantage to society and improvement of individual conditions. In this way corrective welfarism keeps up an attention on regarding the privileges of the individual and keeping up a rehabilitative methodology as this is considered to be the most advantageous methodology for both the guilty party and for society. The arrangement and utilization of correctional welfarism to adolescent equity change is interrelated with the development of a government assistance state at the turn of the twentieth century (Garland, 2002). The government assistance state was actualized by the Liberal government so as to fulfill needs to invalidate social uncertainty while securing organized commerce and an industrialist economy (Daunton, 2007). The development of facilitated commerce had brought about expanded joblessness and harsher social conditions for those at the lower end of the compensation range. Notwithstanding, unhindered commerce and free enterprise were esteemed as models that necessary insurance. Accordingly annuities, wellbeing administrations and other such government assistance administrations were concentrated and nationalized to guarantee that these people would be ensured in the industrialist state. Wreath (2002) distinguishes these government assistance frameworks as being established in philo sophies of insurance and reconciliation, so that even the most distraught citizenry are ensured by the government assistance state. Out of this belief system was brought into the world corrective welfarism for adolescent equity. As these social and prudent changes put together tax assessment with respect to the premise of the individual specialists as opposed to as indicated by the class framework (Leonard, 2003), every citizen was treated upon the premise of individual situation, in principle dispersing the class framework. Subsequently, inside the reformatory framework for adolescent equity, independence emerged where the rights and recovery of every guilty party was thought of. The primary legitimate and down to earth improvement in regard to punitive welfarism was the partition of people younger than 21 from grown-ups in the equity framework. Considering the necessity to individualize and regard the privileges of every adolescent guilty party, adolescent courts were formally settled by the Children Act 1908 (Goldson Muncie, 2008). Likewise, remedial Borstals were made for adolescents younger than 21. People could be condemned to a period in such an establishment for somewhere in the range of one and three years. It was viewed as that these organizations were to concentrate on recovery of the adolescent, and the preparation of the adolescent to be re-coordinated with society upon their discharge (Muncie, 2006). The job of the adolescent equity framework was additionally characterized by the Children and Young Persons Act 1933 (Ikin, 1933). This Act involved the rearrangement of change schools with the goal that they gave instruction to guilty parties; and p reparing so they may discover endless supply of their sentence. Besides the death penalty for any guilty party beneath the age of 18 was abrogated by the Act. Issues of namelessness were additionally secured (Ikin, 1933). The media were and can report the name of a grown-up wrongdoer in the event that it was regarded to serve open interests. In any case, the character of adolescent guilty parties was ensured by the law. The correctional welfarism way to deal with adolescent equity was scrutinized on both efficient and ideological grounds. Monetarily, this framework, and the government assistance framework as a rule, was scrutinized as being conceived out of dread of facilitated commerce and the rise of organizations as the predominant monetary players in the public eye (Platt, 2002). Expanded spending on the government assistance framework and maverick tax collection were contributing elements to this. Ideologically, the idea has been tested regarding the cultural origination of wrongdoing reconstruction and concerning the person in the framework. As far as the last mentioned, it is the objective of renewal that is dangerous. For instance, Hudson (2002) diagrams institutional sexism that was obvious in the punitive welfarism meanings of restoration. Inconsistencies in the social good code that must be clung to by guys and females featured injustice in the treatment of females in this framework. Whil e restoration of the male adolescent guilty party concentrated on the criminal demonstration, female recovery concentrated substantially more unequivocally on close to home and sexual conduct inside society. Regarding cultural originations of wrongdoing, it has been contended that review the adolescent as on a straight way through abnormality (preoccupation) might be progressively compelling as far as nullifying re-affronting (Austin Krisberg, 2002). Besides, re-characterizing what is viewed as a criminal demonstration, for instance, the redefinition of medication use as a social instead of a criminal issue; may bring about an increasingly compelling way to deal with the issue in contrast with reformatory welfarism (Austin Krisberg, 2002). After a time of a Labor government attempting to improve the philosophy of care for the adolescent guilty party during the 1960s; the corrective welfarism approach started to decay when the Conservatives came to control in the 1970 General Election (Smith, 2007). It was viewed as that the legal and government assistance perspectives had gotten disconnected, and the center started to develop upon the legal procedures of the framework. This is apparent by the noteworthy increment in the quantity of adolescents getting custodial sentences during the 1970s (Rutter Giller, 1983). The philosophy progressively limited onto discipline and control (Geisthorpe Morris, 2002) all through the 1980s, particularly in England and Wales. The issue of adolescent wrongdoing was engaged onto the people in question, with the lawbreakers executed as corrupted (Jones, 1994). Echoes of this can be found in present day society where hooded youngsters are dreaded by grown-up society (for a case of this see Ma cLean, 2008). Significantly, the Criminal Justice Act 1991 acquired a detachment of frameworks, one to manage adolescents requiring legal consideration, and one for those needing government assistance arrangement (Geisthorpe Morris, 2002). While England and Wales completely isolated these two frameworks, Scottish acts of adolescent equity arrangements kept up a more significant level of correspondence between the two methodologies. In any case, cultural sentimental frenzies with respect to genuine youth wrongdoing and continue insulting has made a worry that adolescent guilty parties don't know about the effect of their activities (Jones, 1994). This might be identified with the breakdown of network. These worries have made ready for an adolescent equity philosophy that depends on helpful equity as set out by the Youth Justice and Criminal Evidence Act 1999 (Geisthorpe Morris, 2002). Correctional welfarism alludes to a framework that presents positive inspirations for adolescent guilty parties to create while in the reformatory framework. The idea emerged with the introduction of the government assistance state. Corrective welfarism brought about the isolation of adolescents from grown-ups in the legal procedure, the annihilation of the death penalty for adolescents and obscurity of adolescent guilty parties from the media. As an idea, it was tested for the government assistance state’s sway upon unhindered commerce. It was additionally tested by its characterisation of the adolescent wrongdoer; preoccupation and decriminalization were offered as exchange belief systems. The idea demised with the isolation of government assistance and legal procedures for young people. Cultural variables for this incorporate a dread of the adolescent guilty party. This has prompted an emphasis on helpful equity which is executed in adolescent change today. References Austin, J., Krisberg

Cultural Literacies Assignment Essay Example | Topics and Well Written Essays - 1000 words

Social Literacies Assignment - Essay Example Montgomery thought about whether the omnipresent and coordinated nature of advertising in computerized political commitment practices could serve to connate city personality and brand character during this key developmental stage it isn't Internet use as such, however examples of utilization including the trading of data that issues. We leave computerized impressions that are ever present, exceptionally instructive about us as an advanced client, and promptly accessible to those looking for the data. Therefore, would we say we are entering a period where advanced voyeurism turns out to be profoundly beneficial? How are we to know, for instance, the expectation of every single individual creation utilization of participatory media? There properly is a great deal of worry over digital domineering jerks and digital predators. Shouldn't something be said about those people however that gather data about client cooperation for business purposes? The worry isn't elder sibling in that the a dministration is profoundly improbable to stay up with, not to mention push forward of, ICT companies’ innovative advances. He communicated more prominent worry about a large group of advanced younger siblings. In this example, imagine a scenario where I as an advertiser cast a wide net on MySpace or Facebook by looking for ever more extensive and more extensive informal organizations and afterward utilizing my entrance to individuals’ profiles to make a showcasing profile of the computerized you. Putting this in a disconnected setting, how might you react if in the wake of watching you go to your typical spot of activity 10 or multiple times I came to understand the brand of jeans, shirts, socks, shoes and hardware you wore, what scent or face ointment you loved, and how you did your hair (or not!), I began posting coupons or promotions where you worked out? While unpleasant disconnected, it is turning out to be progressively satisfactory on the web. In one sense, as yet Internet use has been described by secrecy, yet it is additionally recommended that we have to consider our disconnected selves as particular from on the web or advanced selves Besides transferring content, clients likewise eagerly and unwittingly give significant data about their profile and conduct to webpage proprietors and metadata aggregators. Before clients can really contribute transfers or remarks to a site, they generally need to enroll with their name, email address and once in a while include increasingly close to home subtleties, for example, sexual orientation, age, nationality or salary. Their ensuing media conduct can be minutely followed by methods for information bots. All the more critically, all clients of UGC locales accidentally give data since IP tends to most of which can be associated with a user’s name and address †can be mined and utilized unbounded by stage proprietors. Authorization to utilize metadata towards explicit objects is generally managed by a site’s administration understandings (Terms of Use), which clients are required to sign. Metadata can be dug for different purposes, from focused promoting to interface advancement, however most importantly clients have no control over information dissemination. 2) The cultural role(s)/delineations of the clients of this sit Online systems administration assembles social, yet in addition business, limit. Advertisers talk about enlisting evangelists by in?uencing individuals from every informal organization and transforming them into brand reproducers or brand advocates for items. Youth are offered motivating forces to fuse brands into their client produced content and

Essay --

Evan Smeenge Teacher Stabler HST 303 01/31/14 From Ideal to Destruction John Gast’s painting titled American Progress consummately depicts show fate that inundated the psyches of Americans. Depicted in the correct side of the work of art is unquestionable western impact with pontoons, a scaffold out there, and trains with practically no track before them which permits the psyche to close the newcomers are pushing west. In the scene are ponies, carriages, and secured wagons, indicating a slight increment in innovation contrasted with what is appeared in the most distant left of the artistic creation, Indians or better known by eighteenth and nineteenth century Europeans as savages. Gast likewise puts the depiction of western impact in the light part of the piece, and the old crude method of live depicted by savages on the clouded side of the piece. This isn't happenstance, crude conduct was seen as ill-advised and it required edification this is definitely what Gast presents in American Progress. In the base left corner a creature goes on the defen sive, which could be a sign of the threats to moving west. What is most likely seen first anyway is the lady in the focal point of the work of art. The holy messenger, the managing light of Manifest Destiny the person who is bringing the light that you see so conspicuously in the correct side of the canvas. Show Destiny was thought of as God’s call to carry western illumination toward the west. The individuals who were edified and human advancements made by the individuals who were illuminated were seen as idealistic. Notwithstanding, eleven years before Gast painted American Progress was the beginning of a war that shook America. Westbound development and resulting procurement of the west was battled about and the idealistic perfect Gast depicts was... ...h and the South needed the domain for themselves. The North needed to extend its modern fingers to better their economy, however the South needed more land for manors to likewise better their economy. To start with, the Wilmot Proviso set up well known power as the new factor that chose what side would acquire the land. This rankled the South since they were terrified that their voice would be lost, and thusly subjugation would be annihilated. In any case, the North felt outrage after Stephen Douglass proposed the Kansas-Nebraska Act of 1854, which canceled the Missouri Compromise of 1820 and permitted any white male pilgrim to choose if the new region would be slave or free. With Southern white men attempting to make the domains slave regions, the North were incensed and begun draining Kansas, which apparently was the sparkle that lighted the Civil War.

East of the Mountains By David Gutterson Essay Example For Students

East of the Mountains By David Gutterson Essay This Book was composed by David Guterson. He composed another book which Idont think a lot about called Snow Falling on Cedars. Be that as it may, he composed thisbook which I was keen on specific pieces of it, for example, his optimal of wantingto end it all, a wanderer who gave him some assistance on diminishing the pain,and when he discussed his go of when he was enlisted from Camp Hale. This was a decent book as I would see it. This book was set in the period of fall and it was around 1997. In thebook he discussed his past when he was a little child with his father and when hewas growing up meeting his significant other. The territory was a nation type place in a richapple developing locale. In the territory of Washington were he goes to manymountains in the encompassing region. This was the setting of the book. There were numerous characters in this book. The primary character of thisbook was Ben Givens a seventy-multi year old resigned heart specialist. Thewhole story was set around him. At that point there was his family which he talkedabout, Rachel who was his better half which who had die before him, Reneehis little girl, Chris his grandson, Emma his granddaughter, Aidan his brother,and Wright Givens his dad. Additionally he had two chasing hounds which werebrow and white Brittanies named Rex and Tristan. On his chasing trip werehe had planed on ending it all he had met numerous individuals. A youngcouple who truly coexist with one another, a wanderer who gave him somemarijuana to facilitate the agony of his malignancy, a veterinarian, a farmer and amigrant laborer. The rundown of this story begins when Ben awakens from anothernight of experiencing colon malignancy. This day he had moved toward his huntingtrip that would facilitate his affliction. He had everything prepared in the morningand he caused it to appear as though he was simply going on a chasing trip. Right when hestarts his excursion he gets into a fender bender devastating his vehicle. In any case, he is pickedup by a couple that assumes him to position that Ben figures he can lease a vehicle from. At the point when he discovers he cant and is attempting to hitch a ride he meets a man that giveshim some clinical weed to help facilitate his agony. Ben surrenders and goesto chase in the close by mountains. He began chasing the chukars with his chasing hounds. Toward the end ofthe day he attempts one of the hand moved cigarettes the man gave him and hestarts longing for his past when it was him and his sibling doing things withthere mother and there father, this is the time were he met Rachel. When Benwoke up he discovered Rex harmed and Tristian dead. At that point he met a veterinarianwho repaired Rex. Next he had got to a lodging were he smoked some moreand began thinking about his past once more. At the point when he was in W.W.II. At the point when he arose he sooner or later in time called his little girl and toldher about his excursion he had up until this point. He at that point met some Hispanic individuals whohe was around with. He helped Emilio and got him apple picking. He thenhelped bring forth a child. The he meets Bea and her, him, and Rex gohome. At the point when he returns home everything is the manner in which he left it, and he calls hisdaughter and reveals to her that he is presently home. .u00901f8d4e7243ba2fab34be55079f7b , .u00901f8d4e7243ba2fab34be55079f7b .postImageUrl , .u00901f8d4e7243ba2fab34be55079f7b .focused content zone { min-tallness: 80px; position: relative; } .u00901f8d4e7243ba2fab34be55079f7b , .u00901f8d4e7243ba2fab34be55079f7b:hover , .u00901f8d4e7243ba2fab34be55079f7b:visited , .u00901f8d4e7243ba2fab34be55079f7b:active { border:0!important; } .u00901f8d4e7243ba2fab34be55079f7b .clearfix:after { content: ; show: table; clear: both; } .u00901f8d4e7243ba2fab34be55079f7b { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; mistiness: 1; change: haziness 250ms; webkit-progress: murkiness 250ms; foundation shading: #95A5A6; } .u00901f8d4e7243ba2fab34be55079f7b:active , .u00901f8d4e7243ba2fab34be55079f7b:hover { darkness: 1; change: obscurity 250ms; webkit-progress: haziness 250ms; foundation shading: #2C3E50; } .u00901f8d4e7243ba2fab34be55079f7b .focused content region { width: 100%; position: relative; } .u00901f8d4e7243ba2fab34be55079f7b .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content design: underline; } .u00901f8d4e7243ba2fab34be55079f7b .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .u00901f8d4e7243ba2fab34be55079f7b .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt range: 3px; box-shadow: none; text dimension: 14px; textual style weight: intense; line-stature: 26px; moz-fringe span: 3px; content adjust: focus; content enrichment: none; content shadow: none; width: 80px; min-stature: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: total; right: 0; top: 0; } .u00901f8d4e7243ba2fab34be55079f7b:hover .ctaButton { foundation shading: #34495E!important; } .u00901f8d4e7 243ba2fab34be55079f7b .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .u00901f8d4e7243ba2fab34be55079f7b-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .u00901f8d4e7243ba2fab34be55079f7b:after { content: ; show: square; clear: both; } READ: Daniel Juarez (709 words) EssayI think this book had a truly decent consummation. He went on an excursion andran into such a significant number of things. Likewise he met such a large number of individuals generally great, however somebad, similar to the individual that took his dads weapon. In the wake of all that he went forhe concluded that self destruction was not the best activity. I am happy my teacherrecommended this book for me.

Research and Describe the Other Way of-Measurin Success - 550 Words

If you do not Measure Success in Monetary Terms, How do you Measure it? (Essay Sample) Content: If you do not measure success in monetary terms, how do you measure it?Institutional AffiliationStudents nameIf you do not measure success in monetary terms, how do you measure it?If you do not Measure Success in Monetary Terms, How do You Measure it? Success is an important factor in human life. When people are successful they lead a stress-free life. Success can be measured in terms of quality and quantity. Most people however usually measure success more in terms of quantity than quality which is more important.However, there are non-financial ways of measuring success, one of the many ways is through achieving goals that have been set. When we set goals and achieve them we usually feel successful this applies mostly to students who tend to set goals of achieving a certain goal or grade.Another way of being successful Is when one has a fulfilling job and career. Job security is a major threat in many sectors today hence when one has a successful career where they a rent worried of how they could be sucked the next minute, they tend to be relaxed as they can be able to meet their bills and meet their day to day responsible hence leading a very successful and happy life.Success can also be measured in terms of emotional and relationship aspect. Many rich people are blessed with a lot of money but they lead a very lonely life since they have no family and friends ton share it with. Their life is usually boring and they have no one talk to hence becoming emotionally unstable which in real life makes them poor.Health is another important aspect of success. What would anyone ask for other than good health where one is strong and fit to do their day to day activities? Being sick m...

The Pitfall of Ap Lit Essay Score 9 Samples

The Pitfall of Ap Lit Essay Score 9 Samples A History of Ap Lit Essay Score 9 Samples Refuted Always attempt to locate an excellent point of analysis that you're ready to dig deeper into! The small note at the conclusion of the prompt about avoiding plot summary is quite important. With all the various elements of a terrific practical application, making an incomparable and additionally compelling one of a kind assertion may be especially challenging. You don't have to worry thought below we have some essential information that can help you succeed. Yes, colleges are supplied with student essays. They can determine a good score, but students cannot. For that, learn if your preferred colleges need such essays. Colleges which don't require the SAT Essay fall into the consider and don't consider camps. ACT makes it hard to get a replica of your Writing essay, but College Board includes it as part of your internet report. Scores below 4 are pretty rare if you take advantage of a fantastic standard essay structure and remain on topic. A standard question regarding SAT scores is whether the entire mess can be prevented by skipping the essay. Do not believe that your scores are an error just since they are outside the scope of scores this calculator offers you. It's not possible to precisely predict an AP test score before getting your score, but you can find a notion of the way the procedure works. The composite score is only a style of combining the 2 scores such they are weighted correctly (for instance, for AP English, multiple choice is worth 45% and absolutely free response is 55%). If you aren't pleased with your performance on the SAT, bear in mind that all colleges are contented to accept either ACT or SAT scores irrespective of where in the nation you live. If you take a close look at the SAT data for all the Ivy League schools, you will observe that all require scores which are well above average. Students in the lower 25% of the score range are likely to require other strengths to produce their applications stick out. On the 1 hand, percentile scores on this kind of imperfect measure can be quite misleading. The grammar needs to be perfect, and structure should be wholly logical. You simply have to understand how to write for the test. Also called the class in which you annotate every. Stick to the rules you learned in English class and make certain you have flawless grammar. Even when you're considering applying to state schools, it's still true that you might need to take the SAT Essay section. While the exam will factor in their admission to private school, it's only portion of the general approach. At times, college applications offer an incomplete picture of the students that are applying. In general, it is dependent upon the college. Ap Lit Essay Score 9 Samples for Dummies Even though the writer's ideas are normally understandable, the constraint of language is often immature. Tie every claim you make to a bit of evidence to make sure the very best essay possible. These essays demonstrate minimal comprehension of this issue or the passage. This kind of essay wants a good framework and exemplary support. Life After Ap Lit Essay Score 9 Samples Although there are just two short paragraphs, there's a whole lot of room for confusion here. No really, it is a fantastic idea. The second point, that making connections is a sort of thinking which can be taught, cannot be proven until the very first point has been sufficiently supported. You should be ready to work hard from the beginning. The original idea of w riting the thesis is to offer the reader with a summary that's general and at the identical time engaging. You don't need a title page. The body covers a lot of the report. A standard way of the way to compose a literature essay body is by using three or more paragraphs. Concentrate on the text like you don't understand who wrote it. The AP Reading is essentially an enormous convention. To have a high score for Analysis, you will need to explain and assess the author's arguments. The Nuiances of Ap Lit Essay Score 9 Samples There's an essay, but it's not scored nor is it taken at the exact same time as the remaining part of the test. Knowing the question you're answering is the most crucial portion of AP writing. An individual may be a small bit more challenging than the other. It's well worth reading if you're curious about just what the AP reading is like! Doing this will enhance your AP writing. The AP English argument FRQ is easily the most straightforward of the AP English FRQs since it is the most like essays you're already utilized to writing. See our in-depth guide for what AP tests are and why you ought to take them.

Synthesis of Isopentyl Acetate Via Fischer Esterification...

Experiment 1: Synthesis of Isopentyl Acetate via Fischer Esterification Introduction: Isopentyl acetate, banana oil, is a naturally occurring compound that has a very distinct and recognizable odor. It is most commonly found in bananas but also can be found in other organisms. The purpose of this lab was to synthesize the ester isopentyl acetate via an acid catalyzed esterification (Fischer Esterification) of acetic acid with isopentyl alcohol. Emil Fischer and Arthur Speier were the pioneers of this reaction referred to as Fischer Esterification. The reaction is characterized by the combining of an alcohol and an acid (with an acid catalyst) to yield and ester plus water. In order to accomplish the reaction, the reactants were†¦show more content†¦Once cooled, the mixture was then transferred to a separatory funnel using the funnel while avoiding adding the boiling chip. 10 ml of water was then added to the mixture. The mixture was gently shaken and the phases were allowed to separate. The funnel was then unstopped and the lower aqueous phase was drained into a beaker. 5 ml of 5% aqueous NaHCO3 was added and then shaken gently. A great deal of caution was taken into consideration because of the production of carbon dioxide gas which caused pressure to develop inside the funnel. The pressure needed to be released so the funnel was vented frequently. The phases were allowed to separate and the lower aqueous phases was drained into the beaker. After draining, 5 ml of saturated NaCl was added to the funnel and then shaken gently. Once again, the phases were allowed to separate and the lower aqueous phase was drained into a beaker. An ester product was produced and was transferred into a 25 ml Erlenmeyer flask. This organic product was then dried over anhydrous Na2SO4 to trap small amounts of water in its crystal lattices thus removing it from the product. Finally the ester was decanted, so that the drying agent was excluded from the final product. Results and Discussion: Fischer esterification is the primary way of synthesizing this ester. The reactants involved inShow MoreRelatedSynthesis of Banana Flavor2281 Words   |  10 PagesSynthesis of Banana Flavor CHEMISTRY 200L EXPT 02 PAGE 01 - 11 Gerome B. Vallejos*, Ellis Mika C. Trino, Jahn Camille B. Valdez, Ariza Yamashita Department of Biological Sciences, College of Science Group 11 Corresponding author: gerome_911@yahoo.com Abstract The purpose of this experiment was to synthesize isopentyl acetate via Fischer esterification reaction between acetic anhydride and isoamyl alcohol, using concentrated sulfuric acid as a catalyst. This reaction is characterized by the combining

Childhood Memories Essay - 1204 Words

Mostly the things I remember about being six had to do with simple suburban life: the driveway, the front yard, the field down the side yard, the woods behind the house. My brothers and I were always told â€Å"go outside and play,† and we did. We biked, triked and scooted up and down the driveway. Then there was a basketball to bounce. Lots and lots of running around and a version of tag in the backyard we called â€Å"monster.† My world was pretty clear and contained. Brothers to keep up with, yellow dandelions along at the end of the driveway, the field full of pricker bushes, milkweed pods, ugly sumac trees here, a grove of pine trees in the woods near the creek. All I remember was play, except for church on Sundays. Except for times I remember†¦show more content†¦Instead of an organ, we had a rock band with a drum set. Our hymnal was called â€Å"Hymns Hot and Carols Cool.† Pot luck dinner always included lumpy casseroles made with textured vegetab le protein. Eventually men started showing up to church with go-tees and pony tails. Ours was a hippy church. And I guess the Easter I got arrested was some kind of hippy-church field-trip. It was Easter weekend 1965, I think. To celebrate Good Friday, the day Christians remember Jesus’s crucifixion, my dad had collaborated with some of the black churches in the â€Å"inner city† to drive around Monroe county and pray. There’s an old Catholic tradition of praying â€Å"the stations of the cross† to commemorate Jesus’s condemnation, his walk of shame to the hill of Golgotha and his getting nailed to the cross, and his last words. Catholics pray in church. We hippy protestants, it turned out would gather together, black/white, old/young, city-folk and suburb-folk and wander around the county picking places of inequality, poverty, and injustice to pray upon. DRAFT Essay #6 family story Hughes 2 It all started early Friday morning. We white Presbyterians took our yellow bus downtown to meet a church full of black Baptists and there yellow bus , we mixed everybody up and then we started the prayer-a-thon. As my father tells it, we prayed for fair wages at a plastics factory, for clean air and water at a waste dump, for better schools at a crummy looking high school on the east sideShow MoreRelatedMemories Of Childhood Memories702 Words   |  3 Pagesis obvious that our childhood memories are not accidental. When you are a child every scent, every sound, every move, every toy, the first day of school, the first kiss, the first step. Everything together makes what is the personality of a man. All these are pieces of one whole entity. My childhood was filled with memories filled with emotion and meaning. But which of the memories I have is the brightest and most emotional for me? I then realized that the best childhood memory does not always haveRead MoreChildhood Memories2400 Words   |  10 PagesChildhood is the most innocent phase of mans life. With the passage of time, it fades into adolescence and adulthood. Yet the sweet memories of childhood linger on. My childhood recollections are those of a sheltered and carefree life, nurtured with love and concern. As I was the first child in the family, everybody doted on me. My funny lisping, my innocent mischief and my inane talk-everything was a source of immense pleasure to them. There was never a word of reproach or censure against meRead MoreEssay On Childhood Memories1065 Words   |  5 Pagesis difficult, especially when the memory is from the person s childhood. If the child was under three years old then they will have child amnesia also known as infantile amnesia. Conversely at the age four years old and younger the children will not be able to hold the memories, making all of them forgotten. Jim has just learned that his memory of his parents winning the lottery was wrong, and there are many different reasons as to why his perception of the memory is wrong. For Jim, he could haveRead More My Childhood Memory Essay755 Words   |  4 PagesMy Childhood Memory It was the fourth grade. I always heard rumors and gossip about a certain teacher. This year, kids said to take any teacher except Mrs. Williams, the oral project teacher. Of course in elementary, we did not have a choice of which teacher to choose. Boy, I was shocked when I glanced at the window that had my schedule. Just by looking at that plain white piece of paper sticking on a safety-glass window, I knew it was going to be a bad year. The old, grouchy, strict, and meanRead MoreChildhood Memories And Its Effects On Our Lives1173 Words   |  5 PagesWe each have memories, both from long ago and recent times, that we hold dear to us. Memories get us through the hard days and keep us chipper in the good ones. The past is what makes us who we are. It shapes how we act, how we treat others, and simply just what we do on a day to day basis. Memories are the little things that keep this world running smoothly. Imagine what it would be like to lose those memories. What if you were to forget things to the point you were losing your functionality?Read MoreChildhood Trauma And Its Impact On Memory2617 Words   |  11 PagesMemory provides individuals with an understanding of who they are; allows one to remember or reflect on the past; consider ideas and execute skills in the present; and learn, strategize, and resolve issues based on prior knowledge and experiences. More importantly, memory is an essential cognitive ability which enables one to carry out executive functions. Skills such as planning, problem solving, reasoning, decision making, organization, and multi-tasking all rely on intact memory abilities. WithRead MoreMy Memories Of My Early Childhood Essay1903 Words   |  8 PagesMy earliest memory I remember as a child is around the age of two years old. My Mother would put me in the playpen but I refused to stay. I was able to climb out of it. I remembered my Mother’s face expression that let me know that I better not climb out of the playpen a gain. This was one of my earliest memories of her setting her boundaries. When I got older, my Mother told me about the situation. She needed to clean and/or cook so she had to put me in the playpen. At the age of two years old,Read MoreMy Memories Of Childhood Through The Present Day Essay893 Words   |  4 Pages1. â€Å"Reflect upon your own life from your earliest memories of childhood through the present day. Using the material you have learned in this class and your experiences with being a virtual parent, discuss 3 aspects of your development: social/emotional, cognitive, physical or your personality/temperament.† A) Social/Emotional: As I child I wasn’t the child that cries a lot or was whining. According to my mom I was always quite, and I didn’t have much interest in to cartoons. My mother also mentionedRead MoreMy Childhood Memories Essay1505 Words   |  7 PagesFor the first two planes of my development, the majority of my memories are fighting with my parents and siblings. I have never really gotten along with my family and I don’t know why. I guess it’s because my mother’s and personalities are too similar and they clash.There have been lots of crucial things in my life that have made me into the person that I am today. Not all of them have been great, or something that I want to remember, but some are great and I never want to forget them. The fact thatRead MoreChildhood Amnesia and the Beginnings of Memory for Four Early Life Events1228 Words   |  5 Pagesreport memories dating from much before about three years of age. For the purpose of this a ssessment I have chosen the ‘Childhood Amnesia and the Beginnings of Memory for Four Early Life Events’ conducted by JoNell A. Usher and Ulric Neisser, published in 1993 in the Journal of Experimental Psychology: General. Therefore, in the following paragraphs I will outline the aim of the study, the methodology and the overall findings. The current research indicates that most of the early memories are of

Should Illegal Immigrants Be Allowed - 1734 Words

Over 15 million immigrants reside in the United States illegally, of which 65.9 percent of those are high school graduates that wish to chase their dreams and go to college. No one should ever question furthering their education or to stop it simply because of their legal status. The United States government is acting unfairly upon the issue of whether Illegal immigrants should be allowed to obtain in-state tuition or not. Illegal Immigrants that are dedicated towards their education should be allowed to an education regardless of what their color, race, or sex is. Large numbers of immigrants are pursuing fields that can greatly stimulate the economy of this country, many of them were brought illegally to the united states by their†¦show more content†¦Unfortunately, the Supreme Court is blinded by their arrogance and prejudices, that they do not see how crucial it is to provide these immigrants with the education they deserve to make our country a better place. Alex Now rasteh, an immigration policy analyst at Cato Institute says that people think there is only so much opportunity, and that is simply not true. People create jobs, people grow the economy. This is a failure to understand how the economy — how opportunity actually works.† Sadly, our society is so poor on moral respect and ambition for this country, that they let their prejudices take over their mind leading them to act carelessly upon the people that try to succeed and make this country great. The major factor for such high numbers of immigrants residing in the United States is due to the popular cause that they flee their home-countries in search for safety and opportunities. I argue that the United States society not be blinded by their prejudices and have compassion for these individuals only searching for a safer life. Others may argue that immigrants are only coming to the united States to take their jobs, but it is widely known that America is a place of opportunities, and that is exactly what the immigrants, who have fled the unsafety of their country, are searching. Illegal aliens, however, are not completely hopeless, there are some policies that defend theirShow MoreRelatedShould Illegal Immigrants Be Allowed?857 Words   |  4 PagesShould Illegal Immigrants Be Able to Have Driver’s Licenses? The national debate of whether or not illegal immigrants should be able to obtain driver s licenses is not an easy issue to resolve. Two different sides have strong, valid points that adequately support their claims. So prior to making any rational decisions, both viewpoints should be closely observed. After a lot of research and deep thinking, I have decided that I am against the notion of illegal immigrants being grantedRead MoreIllegal Immigrants Should Be Allowed For Deportation1409 Words   |  6 Pagesdenied access to hundreds of thousands of American jobs from Americans themselves because the illegal immigrants would take those jobs. Protests broke out across the country after the announcement. Many parties such as the democrats and republicans condemned the move as a coldhearted effort that was unfair to the young immigrants and could harm the economy. The majority want to remove the illegal immigrants all together but then activist and others stand up to say it’s unfair because they have beenRead More14. . . . . . Should Illegal Immigrants Be Allowed To Stay3210 Words   |  13 Pages14 Should illegal immigrants be allowed to stay in the U.S By Tyrese Ellis English Mr.wilson March 14, 2017 Yes, Why? The united states is a country of free rights. Not being born in the UnitedStates shouldent mean they arent allowed to live in a country of equal right and freedom of speech. Illegal families have the chance of opportunity and a chance in life.                      Why do families travel all the way from thier countryRead MoreShould Illegal Immigrants Be Allowed to Receive Social Services?2106 Words   |  9 PagesShould Illegal Immigrants be allowed to receive Social Services? Immigration is a large and controversial topic as far as the United States is concerned. However, there is one subject in question that isn’t quite openly addressed and up for discussion, as say border control. American citizens face many difficulties dealing with the admission of people in the United States illegally. The primary obstacles facing the system today include overcrowding in schools, availability of jobs and the unnecessaryRead MoreIllegal Immigrants Persuasive Essay1217 Words   |  5 PagesIllegal Immigrants Taking Advantage of the United States Should illegal immigrants be allowed to get in for free? Should they be allowed to enter while others spend years following the rules in order to gain their legal entry? In today’s society, the people of the United States are being taken advantage by the illegal immigrants. There are many examples in the news today demonstrating illegal immigrants shouldn’t be allowed to cross the border like the economic deficit, crime or the protection ofRead MoreIllegal Immigration Should Be Allowed721 Words   |  3 PagesIllegal Immigration Should Be Allowed Illegal immigration is the immigration of someone from his or her home country to another country without becoming a legal citizen. Illegal immigrants have many different names; illegal aliens, undocumented workers, and unauthorized citizens are just a few names they are called. Whether undocumented workers should stay in the country or leave has been debated in the United States for a long time. In the year 2006, there was an estimated 11.5 to 12 million undocumentedRead MoreIllegal Immigrants : A Big Problem With Illegal Immigration1150 Words   |  5 Pagesproblem with illegal immigration. Illegal immigration is an enormous issue that during the 2016 presidential primary debates. It was a problem when President Obama took office eight years ago, and it is an even greater problem now that he is getting ready to leave office. Most Americans want the border closed, but that will only solve half the problem. The other half of the problem can be solved by deporting the illegal immigr ants that are already in the United States. Illegal immigrants are takingRead MoreShould Immigrants Be An American Citizen?992 Words   |  4 PagesShould immigrants have a pathway to American citizenship? Of course, all immigrants should be granted a pathway to becoming an American citizen because Americans are all immigrants to this country. Thirty percent of the small businesses started in America are started by these immigrants who come in search of a higher quality life. When they start these businesses they are providing jobs for American workers, which will boost our economy. Also, various immigrants have developed cutting-edge technologiesRead MoreWhat Is Illegal Immigration Doing to Our Country?1097 Words   |  5 PagesWhat is Illegal Immigration Doing to Our Country? Illegal immigration is a controversial topic discussed in our country everyday. An illegal immigrant is anyone who has illegally crossed some kind of border whether it is by land, water, or air. These people are undocumented, unauthorized and unnaturalized people. In America’s case, these immigrants usually come from the south where the neighboring countries such as Cuba and Mexico reside. Some also come from Canada, but it is not too common. ShouldRead MoreEssay on The Role of Immigration on Legal and Illegal Immigrants948 Words   |  4 Pages The social issue that will be covered in this paper is the role immigration plays in daily life for both legal and illegal immigrants. This issue has seen a more prominent place as of late due to many events thought to have been caused by the allowing of members from disagreeing societies into America. The sociology of immigration involves the sociological analysis of immigration, especially with regard to race and ethnicity, social structure, and political policy, significant concepts include

Sexual Education As A Mandatory Course Necessary For Young...

Sex education is quite a controversial topic in the world of education today. The act of informing young adults about sexual orientation, sexual health, sexual reproduction and the safety precautions in order to stay safe are all things that these young adults should know, but the problem is, who should have to teach them such a controversial topic? Should parents have to overcome the uneasy and uncomfortable feelings they face when mentioning such a topic to their children, or should the responsibility of such a task be confronted by well educated individuals in the school setting? The importance of highlighting the issue of sexual education being a mandatory course necessary for young adults only grows as the pregnancy rate continues increasing, and the age of young adults facing this issue decreases. As mentioned in the article â€Å"Should Sexual Education be Mandatory,† published by the New York Times, we must comes to terms with the idea that sexual education is neglected in the United States, and in order to decrease the chances of â€Å"Babies having babies,† we need to incorporate sexual education back into the school system. Though we see the issue in financially funding such programs, I propose the idea that school systems hire well-educated non-profit volunteers into the classroom to speak to the children regarding sexual education, or rather than offering â€Å"Sexual Education,† or â€Å"Health,† class as a general education course, the system could require all students to takeShow MoreRelatedSexual Education And Sex Education1358 Words   |  6 Pagesthe baby? Will young adults know the results of their choices? Sexual education teaches all of the following, and kids in the curriculum are more likely to defend themselves in a plot when the y were approached by a stranger (â€Å"Teaching children in schools†¦Ã¢â‚¬ ). Sexual education teaches students about sexual health, abstinence, and information such as contraception, condoms, unplanned pregnancies, and sexually transmitted diseases (â€Å"Sex Education Programs†). Comprehensive sexual education provides studentsRead MorePersuasive Essay On Rape1456 Words   |  6 Pagesabuse, but men have also been known to suffer. Colleges have implemented new programs to help educate students about the risks of date rape, but they lack in their effectiveness to keep the students interested. Most of the courses are mandatory to move on to further educational courses. Because of this, students will see the class as something that stands in the way of further progress. There is no merit or knowledge gained by students skimming through the material and completing something only becauseRead MoreThe Issue Of Sex Education1613 Words   |  7 Pagesterm â€Å"sex educati on,† most will immediately think of â€Å"the talk† that parents have with children. â€Å"The talk,† a phrase widely used through everyday life, movies, television, etc. is intended by parents to inform their children of the consequences of unsafe sex and to explain how babies are made. Despite being a necessary conversation at home, this â€Å"talk† is generally vague and uninformative in comparison to classes on the subject. However, this topic causes chaos when dealing with courses in middleRead MoreHuman Sexuality And Its Effects On Children And Young People Understand1309 Words   |  6 Pageseducated about these topics, being educated, in general is important to me. Education is what will help this world with inequalities, and so many other problems. Human sexuality has become one of the topics that have caught my attention because no matter who you ask to express their views on sexuality the answer will inevitably be different. This topic always l eads to huge opinions that are one-sided. Creating this online course would help people around the world learn about human sexuality, and learnRead MoreSex Education And The Early 19th Century1204 Words   |  5 PagesSex education is instruction on issues relating to human sexuality, including emotional relations and responsibilities, human sexual anatomy, sexual activity, sexual reproduction, age of consent, reproductive health, reproductive rights, safe sex, birth control, and abstinence. Sex education that covers all of these aspects is known as comprehensive sex education as opposed to the abstinence only education that only promotes abstinence. Common avenues for sex education are parents or caregivers,Read MoreSex Education in Schools657 Words   |  3 PagesSex Education in Schools Nineteen-fifty five marked the debut of sex education programs in schools in the United States. Along the years, many have argued whether or not sex education should be taught in schools. Many believe that the education of sex encourages students to engage in sexual activities which lead to a higher number of pregnancies and sexual transmitted diseases (STD’s).The U.S. is the leading country in teen pregnancies and STD’s As the number of unplanned pregnancies and sexuallyRead MoreHow Far Should Schools Teach Sex Education978 Words   |  4 PagesHow Far Should Schools Teach Sex Education The condoms display in the Hidden Heroes: the Genius of Everyday Things exhibit is a showcase that would cause an individual to wonder about adolescents’ overall knowledge of human sexuality. In today’s society, children are susceptible to learning about such a delicate topic not only from their families and peers, but through the media as well. These sources often provide misrepresentations of the information due to ignorance and biased views. ThereforeRead MoreComprehensive Ignorance1553 Words   |  7 PagesCurrently, there is no national standard regarding sexual education in America. Soaring sexually transmitted infection (STI) rates are occurring at a national level – there are approximately nine million new occurrences of STIs in the United States each year among teenagers and young adults alone (Alan Guttmacher Institute 2011). Consequently, the United States continues to have one of the highest teen pregnancy rates in the developed world—more t han twice as in Canada (Alan Guttmacher InstituteRead MoreShould Prostitution Be Legal?1911 Words   |  8 Pagesand tobacco but the fair trade of sex for money still remains something that is frowned upon. Instead of looking at prostitution as inhumane, it should be looked at as a service industry where two consenting adults exchange money for pleasure. Making prostitution legal would allow the sexual favor to be managed rather than ignored. Legalizing prostitution could save money for the government in many ways. There would be fewer court cases, and law enforcement could focus on gang related issues, insteadRead MoreChild Molestation And Its Effect On Children1638 Words   |  7 Pagesaware of the nature of the crime or offense. One of the most traumatizing experiences that a child can ever encounter in their adolescent life is sexual abuse. Child molestation has been inflicted on many children throughout history and most will agree that it is a harmful and despicable act, h owever do we know why it occurs? Do we know what causes child sexual abuse and does it have the same effect on every child? Are some children even aware of the fact that they are being victimized? There are many

Aci Financial Statement free essay sample

The companies are now preparing this statement as an integral part of their financial statements. This paper examines empirically the current practices followed by sample companies in preparation of cash flow statement and concludes that the sample companies are in line (with few exceptions) with the requirements of International Accounting Standard (IAS)-7 or Bangladesh Accounting Standard (BAS)-7. It also proposes some suggestions for improving the presentation of the statement Key words: Cash flow statement, IAS/BAS, Listed Company, Disclosure. Introduction The purpose of a cash flow statement is to provide information on the cash flow from a company’s operating, investing and financing activities to enable the users of its financial statements to evaluate the ability of the company to generate cash and to use the historic cash flows to predict future cash flows. The cash flow information enhances the comparability of the operating performance by various companies, because it eliminates the effects that arise from the use of different accounting treatments for the same transactions and events. The use of cash flow information is gaining importance in the analysis of financial statements (Epstein 1991; Yap 1997; Jones and Widjaja 1998; Previts and Bricker 1994). Cashflow information is considered less open to manipulation than information on earnings, because it is based on the actual receipt and payment of cash only and not on the accrual and other accounting principles. Rees (1995:75) adds that the cash flow statement can be more informative than the other statements. However, he literature on the cash flow statement indicates that there are grey areas in cash flow reporting that are open to various interpretations (Everingham and Watson 2002). The perceived simplicity of the cash flow statement may therefore create synthetic confidence in the reliability of companies’ cash flow reporting and the comparability of various companies’ cash flow information. The acceptance of IAS-7: The Cash Flow Statement has added a new dimension to the preparation and present ation of financial statements in Bangladesh. This paper is an attempt to investigate into the state of cash flow reporting by the listed Bangladeshi * Lecturers, Department of Business Administration, ASA University Bangladesh 210 ASA University Review, Vol. 6 No. 2, July–December, 2012 Textiles and Clothing companies in general. The focus is not on the quality of the reporting of the companies but rather on what the reporting levels are in general. Objectives of the study The major objectives of the study are as follows: 1. to identify the current practice of cash flow statement of Pharmaceutical companies in Bangladesh. 2. o provide present cash flow statement format, structure and reporting on the basis of information provided in the annual reports of the selected listed Pharmaceutical companies in Bangladesh. Methodology of the study The study was conducted in accordance with secondary information obtained from various sources. The overview of standardization of financial reporting and the regulatory framework has be en based on laws, regulation, and guideline and also on various published sources of information taken from International Accounting Standard Board (IASB) and Bangladesh Accounting Standard 7 (BAS 7). A limited survey has also been made covering a total of 12 Pharmaceutical companies’ annual reports (2009) enlisted in Dhaka Stock Exchange (DSE) and Chittagong Stock Exchange (CSE). These are selected on the basis of convenience sampling procedure. In order to make the study more revealing it also covers some research articles, textbooks, publications and web sites of various accounting bodies. Limitations of the study 1. Applied non profitability techniques have been used. 2. Due to limitation of the extensive materials, books and previous studies in Bangladesh literature review could not be extensive. 3. This study consists of only 12 listed Pharmaceutical companies due to time and resources constraints. Literature review Cash flow statement: A historical surroundings/background Cash flow Accounting (CFA) was the main system of accounting up to beginning of the 18th century (Watanabe, Izumi: The evolution of Income Accounting in Eighteenth and Nineteenth Century Britain, Osaka University of Economics, Vol. 57, No. 5, January 2007, p. 27-30). Till then, accounting allocation and profit measurement were relatively unimportant; the profit and loss account being used to close off ledger accounts at each period end. However, with the advent of concept and practices of business continuity, periodic measure and statement of financial position began to grow. Thus the basis of cash transaction becomes foundation for the allocation based systems of accounting today. Although there has been a reasonably sustained interest in fund flow statements (based on allocated accounting data) since the beginning of the twenty century, CFA appears to have received little or no support from accountants until the early 1960s. At that time there was little concern over the use of ‘cash flow’ data in the financial analysis- cash flow being interpreted as ‘profit plus depreciation (. Winjum, J. o, 1972). In 1961 AICPA recognized the importance of fund statement by publishing Accounting Research Study (ARS) Cash Flow Statement Disclosures in Pharmaceutical Companies 211 NO 2â€Å"Cash flow analysis and fund statements†. Before that, accountants had prepared funds statements primarily as management report. The Accounting Principles Board (APB) responded in October 1963 by issuing APB Opinion NO. : â€Å"the statements of and application of funds†, which recommended that a statement of sources and application of funds be presented on a supplementary basis. Because of the favorable response of the business community to this pronouncement, the APB issued Opinion No. 198: â€Å"Reporting changing in Financial Position† in March 1971. This opinion required that a statement of changing financial position be presented as a basic financial statement and be covered by the auditor’s reports. In 1981 the Financial Accounting Standard Board (FASB) reconsidered fund flow issues as part of the conceptual framework project taken in 1976. At this time the FASB decided that the cash flow reporting issues should be considered at the standard level. Subsequent deliberation resulted in Statement of Financial Accounting Standard (SFAS) No. 95: ‘Statement of cash flows’ in Nobember1987 (Weygandt, Kieso, Kimmel 1998: 1936). Fund flow statement Vs Cash flow statement Both fund flow statement and cash flow statement serve as a fundamental parts of the financial statements. In 1961, the AICPA issued ARS No. 2, â€Å"Cash Flow Analysis and the Fund Statements† which recommended that a fund statement covered by auditor’s opinion be included in companies financial reports. According to paragraph 5 of Preface to Statement of International Accounting Standard [approved by the IASC Board in November1982 for publication in January 1983 and supersedes the preface published in January 1975 (amended March 1978)], â€Å"the term ‘financial statements’ covers balance sheets, income statement or profit and loss accounts, statements of change in financial position, notes and other statements and explanatory materials which are identified as being part of financial statements† (IASC, 2000:32). As per paragraph 7 of framework for the Preparation and Presentation of Financial Statements (approved by IASC Board in April 1989 for publication in July 1989): â€Å"A complete set of financial statement normally includes a balance sheet, an income statements, a statements of change in financial position (which may be presented in a variety of ways, for example as a statement of cash flow or a statement of fund flows) and those notes and other statements and explanatory materials that are an integral part of the financial statements† (IASC : p. 3-44). As per paragraph 4 of the previous IAS 7 (October 1977), statements of change in financial position, the term ‘ funds’ referred to cash, cash and cash equivalents or working capital (IFAC, 1992: p. 813). Funds provided or used in operation of an enterprise should be presented in the statements of changes in financial statement separately from other sources and uses of fund. Unusual items, which are not part of ordinary activities of the enterprise, should be separately disclosed (IASC: Para 21). But many users of financial statements consider current practices of reporting fund flows as confusing because too much information is compressed in the statements of change in financial position, and because no single definition has been established (Mosich and Larsen, 1982; p. 935). In order to develop a conceptual framework for financial accounting and reporting, the FASB issued in December 1980 a discussion memorandum â€Å"reporting Fund flow, Liquidity and Financial Flexibility† which was issued for the following reasons: (1) for assessing future cash flow, and (2) current practices regarding the reporting of funds flow information are not entirely satisfactory. As a result of deliberation, FASB issued SFAS NO. 95 ‘Statements of Cash Flow’ in 1987. The statements require the inclusion of statements of Cash Flows rather than a statement of Change in Financial position when issuing a complete set of financial statements 212 ASA University Review, Vol. 6 No. 2, July–December, 2012 which was made effective for annual periods ending after July 15, 1988. The major requirements of the statements are of the following two areas: Basis of Presentation: The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. Classification of cash flows: Cash flows are to be classified according to operating, investing and financing activities. The basis of such classification is derived from the financial theory, which state that the enterprise derives the cash used for investing activities and settlement of outstanding financial obligation in an accounting period from internal and external sources. Internal cash sources emanate from the net cash generated from current operation and perhaps disinvesting and depletion of cash resources at the start of the period. External cash sources come from financing activities such as borrowing and receiving cash from the sale of equity shares to existing and new shareholders (Wallace et,al). Benefits of Cash Flow Information The information in a cash flow statement helps investors, creditors, and others to assess the following aspects of the firm’s financial position. Such statements serve as a mechanism for predicting the ability to generate future cash flows for the investors, creditors and others. This enables managers or management to plan coordinate and control financial operation in an effective manner. It gives an indication of the relationship between profitability and cash generating ability thus of the quality of the profit earned. It furnishes information to the management regarding the entities’ ability to pay dividend and meet obligations. Analyst and other users of financial information often, formally or informally, develop models to assess and compare the present value of the future cash flow of entities. Historical cash flow statements could be useful to check the accuracy of past assessment (ACCA Text book part 2. P. 324). It is free from manipulation and is not affected by subjective judgments or by accounting policies. Such a statement dictates situations when a business has made huge profit but has run out money or it has sustained loss but has enough cash availability. The extent of cash generated from operational activity and external finance in order to meet capital, tax, and dividend requirements can be obtained from such statements (Lee, T. A: 1972:27-36). It aids in the evaluation of risk, which includes both the expected variability of future return and probability of insolvency or bankruptcy ( Hendrickson, Eldom. S, 1982: 237). Such statements reveal the capability of an enterprise to pay its short obligation as and when due to the lenders. A cash flow statement in conjunction with a balance sheet provides information on liquidity, viability, and adaptability. The balance sheet is often used to obtain information on liquidity, but the information is rather incomplete for this purpose as the balance sheet is prepared at a particular point of time. Cash Flow Statement Disclosures in Pharmaceutical Companies 213 It may assists users of financial statements in making judgments on the amounts, timing and degree of certainty of future cash flows. This statement provides information that is useful in checking the accuracy of past assessment of future cash flows and in examining the relationship between profitability and net cash flow and the impact of changing price (IAS 7: Para 3 4). Information on cash flows classified by three groups of activities (Operating, investing and financing) that al low users to assess the impact of those activities on the financial position of the enterprise and the amount of its cash and cash equivalents. This information may also be to evaluate the relationship among those activities (IAS 7: Para 11). This statement is of special importance in assessing future cash flows, quality of income operating capability, financial flexibly and liquidity, and information on financing and investing activities. Using cash flows from operating activities from the cash flow statements, different ratios such as liquidity, ratio, solvency ratio, and profitability ratios can also be calculated to evaluate an enterprise’s liquidity, solvency, and profitability. Aziz uddin and Bala, 2001: p. 14) Overview of Cash flow statement The cash flow statement explains the changes that have occurred in the company’s cash and cash equivalents during the year by classifying the cash flows in its operating, investing and financing activities. The statement must focus on cash receipts and payments and must explain the change in cash plus cash equivalents. The classification is done in a way that is mos t appropriate to the company’s business. The following are the definitions of the components of the cash flow statement: Cash: cash on hand and demand deposits Cash equivalents: short term, highly liquid investments that are readily convertible to known amounts of cash and are subject to an insignificant risk of changes in value. Operating activities: the principal revenue-producing activities of the enterprise and other activities that are not investing or financing activities Investing activities: the acquisition and disposal of long-term assets and other investments not included in cash equivalents. Financing activities: activities that result in changes in the size and composition of the equity capital and borrowings of the enterprise (Epstein, p. 93). Objective and Scope of IAS 7 Information about the cash flow of an enterprise is useful in providing users of financial statements with a basis to assess the ability of the enterprise to generate cash and cash equivalents and the needs of the enterprise to utilize those cash flows. The economic decision taken by users requires an evaluation of the ability of an enterprise to generate cash and cash equivalents and timing and certainty of their generation. The objective of IAS 7 is to require the provision of information about the historical change in cash and cash equivalents of an enterprise by means of a cash flow statement that classifies cash flows during the period from operating, investing and financing activities. An enterprise should prepare a cash flow statement in accordance with the requirements of IAS 7 and should present it as an integral part of its financial statements for each period for which financial statements are prepared. Users of an enterprise’s financial statements are interested in how the enterprise generates and uses cash and cash equivalents. This is the case regardless of the nature of the enterprise activities and irrespective of whether cash can be viewed 214 ASA University Review, Vol. 6 No. 2, July–December, 2012 as the product of the enterprise, as may be the case with a financial institution. Enterprises need cash for the same reason however different their principal revenue- producing activities might be. They need cash to conduct their operations, to pay their obligations and to provide return to the investors. Accordingly this standard requires all enterprises to present a cash flow (Para 1 3). Presentation of Cash flow statement under IAS 7 Cash and cash equivalent: The definition of cash and cash equivalent are central to the preparation and interpretation of cash flow statements. Cash consists of cash in hand and demand deposits, coins and notes of an organization, etc. In our country deposits in postal accounts may be termed as cash (Cooper and Ijiri, 1984: 88; Ghosh, 2001). Cash equivalents are short-term, highly liquid investments that are readily convertible into known amount of cash and which are subject to an insignificant risk of change in value. According to the definitions of paragraph 6 of IAS 7 cash comprises cash in hand and demand deposits; usually ‘cash on hand’ includes currency, notes, and coin in the cash box of the enterprise. It also includes prize bond, negotiable money orders, postal orders, and under posited checks, bank drafts or pay- order. Demand deposits refer to deposits in checking accounts in banks and other financial institutions that may be withdrawn without notice usually subject to deduction of outstanding check. Thus cash equivalents – 1. are short-term investments but the ‘term’ ‘short’ not clearly specified, although a period of three months and less is suggested to be taken as short term period. 2. are highly liquid investments. Here ‘liquid’ means having in a situation where cash equivalents are available in sufficient amount to meet obligation of payments. . are investments that are both: (a) readily convertible, to known amounts of cash and (b) subject to an insignificant risk of change in value. According to SFAC No. 95, the risk categorically refers to risk of change in interest rate. The short-term investments are so near their maturity that they represent insignificant risk of changes in interest rate. Examples include treasury bills, commercial papers, a nd money market funds purchased with cash that is in excess of immediate needs. However, although by definition, cash equivalents refer to short term highly liquid investments, they are usually held for the purpose of meeting short term cash commitments rather than for other purpose. For an investment to qualify as a cash equivalent it must be readily convertible to a known amount of cash and be subject to insignificant risk of change in value. Therefore an investment normally qualifies as a cash equivalent only when it has a short maturity of, say, three months and less from the date of acquisition. Equity nvestments are excluded from the cash equivalents unless they are, in substance, cash equivalents, for example in the case of preferred share acquired within a short period of their maturity and with a specified redemption date (Para 7). Cash Flow Statement Disclosures in Pharmaceutical Companies 215 Preparation of Cash flow statements IAS 7 requires cash flows to be classified into operating, investing, and financing activities. Example of cash flows by cate gory Operating Activities Inflows Receipts from customers Outflows Payments to suppliers Advance deposits from customers Wages and salaries to employees Income tax refunds Income tax payments Interest received on customers’ notes or Other tax payments accounts Dividends and interest received from Interest paid on bank debt or bonds outstanding and investments and included in determining net included in determining net income income Investing Activities Cash received from sale of capital assets Payments for purchase of capital assets Cash from sale of debt or equity investments Cash flows capitalized as intangible assets, such as:  · development costs  · start-up costs  · capitalized interest  · exploration Costs Collection of principal on loans to others Purchase of debt or equity securities of others Interest and dividends received on investments Loans extended to others and not included in determining net income Financing Activities Net proceed of issuing debt or equity securities Payment of principal on bonds or bank loans Cash proceeds received from ba nk loans Purchase of the entity’s own shares Interest paid on bank debt or bonds outstanding and not included in determining net income Dividends paid to shareholders Variations in Reporting activities for Cash flows A. Operating or Financing activities Transactions with different categories included in cash flows are classified in a different manner. According to IAS 7, Para 12, â€Å"A single transaction may include cash flows that are classified differently. For example, when the cash repayment of a loan includes both interest and capital the interest element may be classified as operating activities and the capital amount is classified as financing activities†. B. Operating or investing and financing activities Some cash flows may be classified as arising from any activities such as ‘interest’, ‘dividend’ ‘income tax’. The detailed provisions of these types are as follows. 216 ASA University Review, Vol. 6 No. 2, July–December, 2012 Interest: a. For a financial institution, interest paid and interest received are usually classified as operating cash flows (para 33). b. For other enterprise, interest paid and interest received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively, interest paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Interest received may be classified as investing cash flows, because they are returns on investments (para 33). Dividend: a. For a financial institution, dividends received are usually classified as operating cash flow (Para 33). b. For other enterprise, dividends received may be classified as operating cash flows because they enter into the determination of net profit or loss. Alternatively dividend received may be classified as investing cash flows, because they are returns on investments (para 33). c. Dividend paid may be classified as financing cash flows, because they are costs of obtaining financial resources. Alternatively dividend paid may be classified as component of cash flows from operating activities in order to assist users to determine the ability of an enterprise to pay dividend out of operating cash flows (para 34). Income tax: a. Taxes on income arise on a transaction that gives to the cash flows that are classified as operating, investing, and financing activities in cash flow statement. While tax expense may be readily identifiable with investing or financing activities, the related tax cash flows are often impracticable to identify and may arise in a different period from the cash flows of the underlying transactions. Therefore taxes paid are usually classified as cash flows from operating activities. However, often it is practicable to identify the tax cash flow within individual transaction that gives rise to cash flows that are classified as investing or financing activity as appropriate. When tax cash flows are allocated over more than one class of activity, the total amount of taxes paid is disclosed (Para 36). In the light of SFAS 95, â€Å"Transaction that enter into the determination of net income† are defined as operating activities and hence, interest received or paid, dividend received and taxes on income are rigidly treated to arise from operating activities. Dividend to stakeholders are treated as cash outflows classified as financing activities (Keiso and Weygandt, 1998: 1275-76) Cash flow statement Practices in Bangladesh Regulatory Framework, in the eyes of the Companies Act 1994 (Act no. 18 of 1994): According to Section 183 of the Companies’ Act 1994 (which came into effect from 1 January 1995), a company is required to present balance sheet, profit and loss account (income and expenditure account, in case of non profit companies). Under section 185, the balance sheet and the income statement have to be prepared according to the forms set out in Part –1 and Part –2 of Schedule XI respectively under which information on consecutive two years (concerned year and Cash Flow Statement Disclosures in Pharmaceutical Companies 217 preceding year) are to be provided. However according to note (g) of the general instruction for preparation of balance sheet (given in part –1 of schedule XI after the horizontal format of the balance sheet), â€Å"a statement of change in financial position shall be included as an integral part of the financial statements, and shall be presented for each period for which the profit and loss account is prepared†. However no specific format of cash flow statement has been prescribed in Companies Act 1994. In the light of the Security and Exchange Rule 1987 (S. R. O No. 237-l/87 dated on 28 September 1987): Under the provision of rule 12 (1) of the Securities and Exchanges Rules (SER) 1987(amended by the section notification No. SEC/ Section 7/SER/03/132 dated 22 october1997 published in the official gazette on 29 December 1997), the annual report to be furnished by an issuer of listed security shall include â€Å"a balance sheet, profit and loss account, cash flow statement and notes to the accounts collectively hereinafter referred to as the financial statement’. In the part III of the Schedule of the SER 1987, issues relating to interest paid on short-term borrowing, interest and dividend received income taxes are clearly guidelined. For example, interest paid on short-term borrowing shall be a cash outflow under operating activities; ‘interest and dividend received’ shall be a cash inflow under investing activities. And ‘interest paid on long term borrowing’ and ‘dividend paid’ shall be a cash outflow under financing activities. Under paragraph 35-36, ‘taxes on income’ should be treated as operating cash outflow unless they can be identified in financing and investing activities. Findings of the study To know the extent of cash flows statement reporting practices by Pharmaceutical companies, a survey has been conducted covering twelve annual reports (2009) (For detailed the name of the companies see Appendix-1). The major findings of the study are given below in terms of general variations in reporting and voluntary disclosure. General findings It includes the current format and structure of cash flow statement and the extent of compliance of IAS-7, followed by sample Pharmaceutical Companies in Bangladesh. All the sample companies prepare cash flow statement as required by IAS-7/BAS 7 adopted by the Institute of Chartered Accountant of Bangladesh and present it as an integral part of the financial statements. Notes to cash flow statement have been presented as part of the financial statements i n case of all the sample companies.  · The sample companies prepare cash flow statement in vertical form and shows figure of cash flows of the current year and the previous year.  · All the sample companies’ cash flow statement contains a classification of operational, investing, and financing activities.  · The sample companies did not illustrate the policy dopted in determining the formulation of cash and cash equivalents although this is required by paragraph 36 of IAS 7. 218 ASA University Review, Vol. 6 No. 2, July–December, 2012 Variation in Reporting Another objective of the survey was to determine which alternatives, permitted by IAS-7, are used most in practice by Bangladeshi pharmaceutical companies. It is found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accoun ting treatments. The results are set out in table 1. Table-1 Variations in reporting [Cash flow statement (CFS)] Factors 1 Notes to CFS Options Separately, following the CFS Part of the notes to the financial statements Incorporated in the CFS Total Direct method Indirect method Total Operating activities or no interest Financing Investing activities Total Financing activities or no dividends Operating activities Investing activities Total Part of accounting policy note Nothing disclosed Total Operating activities or no tax Financing activities Investing activities Total Number of companies 0 12 0 12 12 0 12 12 0 0 12 12 0 0 12 12 0 12 12 0 0 12 2 Operating activities 3 Interest received and Interest paid 4 Dividend received and Dividend paid 5 Definition of cash and cash equivalents 6 Income tax Notes to table 1  · Refer to point 2 of Table 1. According to IAS-7 and SEC Rule 1987, the enterprises are encouraged to report cash flows from operating activities using the direct method. The direct method provides information which may be useful in estimating future cash flows which is not available under the indirect method. All the sample companies followed the direct method in reporting operating cash flows. One company (Pharmaceutical Mithun Knitting Dyeing Ltd. ) discloses cash flows from operating activities under indirect method in notes of financial statements as additional information. Cash Flow Statement Disclosures in Pharmaceutical Companies  ·  · 219 Refer to points 3 4 of Table 1. All the companies studied have shown ‘interest received and paid’ under operating activities and ‘interest paid on long term borrowing’ and ‘dividend paid’ under financing activities. Refer to points 5 6 of Table 1. All the companies studied have shown â€Å"definition of cash and cash equivalents† in the notes of accounting policy and â€Å"income tax† under operating activities. Voluntary disclosure The survey also included an examination of any additional information that is disclosed regarding the company’s cash flow which is not required by IAS-7, but which may be helpful to the user. For example, separate disclosure of cash flows increases operating capacity and cash flows that maintain operating capacity, disclosure of segmental cash flows, cash flow per share etc. The survey found no company to disclose such additional voluntary information in its cash flow statement. Conclusion and Recommendation A materially misstated cash flow statement, whether it is in terms of incorrect classification in the categories or numerical accuracy, can be misleading to the user and can lead to wrong decisions taken by the users of the statement. The survey has revealed that although sample companies prepare cash flow statement according to International Accounting Standard-7 (BAS-7), there is also a degree of non-compliance. It is, however, found that there are not many differences between companies in their reporting of cash flow information. This is expected because the preparation of cash flow statement does not allow for many choices, differences of interpretation or different accounting treatments. To make cash flow statement more informative and useful for users, the companies should disclose additional voluntary information such as cash flow per share in their cash flow statements. Items consisting of cash flows from operating, investing and financing activities should also be clarified in the notes of the financial statements. Due to the limited scope of the present study, a large number of research issues have not been attempted but are identified in the course of the study. Disclosure practices of additional items other than operating, investing and financing activities, disclosure practices differences between listed and unlisted companies, disclosure practices differences between financial and other institutions are some such potential issues for future research. 220 ASA University Review, Vol. 6 No. 2, July–December, 2012 References Annual Reports of Sample Pharmaceutical Companies Listed in Dhaka Stock Exchange and Chittagong Stock Exchange 2009. Aziz Uddin, A. B. M and Bala. , S. K. ( 2001), â€Å"Cash Flow Reporting in Bangladesh†, The Cost Management, Nov- Dec. ICMAB, p. 13. FASB Discussion Memorandum (1980), Reporting Funds Flow, Liquidity and Financial Flexibility, FASB, Stanford. Thomas H. Beechy. Joan E. D. Conrod, Intermediate Accounting, second Edition, Chpter 5, Exhibit 5-1 pp. 91 Ghosh, Santi N. (2001),â€Å"Workshop Material on IAS # 7 : Cash Flow Statements† compiled under the Institute of Chartered Accountants of Bangladesh (ICAB)Project, Development of Accounting and Auditing Standards in Bangladesh, The World Bank. Government of Bangladesh (GOB) (1994), The Companies Act 1994 (Act No. 18 of 1994). Gup, B. E. Samson, W. D. 1993. An analysis of patterns from the statement of cash flows. Financial Practice Education, 3(2):73-79. Hendrickson, Eldom. S(1982), Accounting Theory, Richard D. Irwin, Inc. , Illinois, p. 236. Hertenstein, J. McKinnon, S. 1997. Solving the puzzle of the cash flow statement. Business Horizons, 40(1):69-76. International Accounting Standards Committee (IASC) (2000), International Accounting Standards 2000 International Accounting Standards Committee, London, â€Å"International Accounting Standard IAS 7 (revised 1992): Cash Flow Statements† in pp. 139165. International Federation of Accounting (IFAC) (1992), IFAC Handbook 1992: Technical Pronouncements (New York: IFAC). â€Å"IAS 7 (October 1977): Statement of Changes in Financial Position† in pp. 812- 816. Khan, M. H. Akter, M. S. Ghosh, S. K (2005), â€Å"Cash Flow Statement Disclosures: A Study of Banking Companies in Bangladesh†. Available at www. pcte. edu. in/site/OJMR/Finance/cashflow. pdf Keiso, Donald, E. and Jerry. J. Weygandt (1998), Intermediate Accounting, John Wiley Sons, Inc. New York, 9th Edition, pp. 1275-76. Lee, T. A. 1982. Cash flow accounting and the allocation problem. Journal of Business Finance Accounting, 9(3):341-352. Lee, T. A (1972), â€Å"A Case for Cash Flow Reporting†, Journal of Business Finance, Vol. 4, No. 2, pp. 27-36 as quoted in Studies of Accounting Theory, Steyn, B. W. Hamman, W. D. 2003. Cash flow reporting: are listed companies complying with AC 118? Meditari, 11:167-180. Weygandt, Kieso, Kimmel, Accounting Principles, 9th edition, John, Wilely and Sons, Inc, pp. 732-733 Wallace, R. S. O. and Choudhury, M. S. I. And Pendelbary, M. 1997), â€Å"Cash Flow Statements: An International Comparison of Regulatory Positions†, The International Journal of Accounting, Vol. 32, No, 1, pp. 1-22 Cash Flow Statement Disclosures in Pharmaceutical Companies 221 Appendix-1 List of the twelve Pharmaceutical companies studied. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. Gla xcoSmithKline Bangladesh Limited (2009) The IBN SINA Pharmaceutical Industry Ltd. (2009) BEXIMCO PHARMACEUTICAL LTD. (2009) ORION INFUSION LTD. (2009) ACI Formulation Limited (2009) Ambee Pharmaceutical Limited (2009) Square Pharmaceutical Ltd. (2009) Libra Infusions Limited (2009) BEACOM Pharmaceuticals Limited (2009) Rahman Chemicals Limited (2009) Renata Limited (2009) Therapeutics (Bangladesh) Limited (2009)

A Discussion on Hunger Issues for Younger Children-myassignmenthelp

Question: Discuss about theDiscussion on Hunger Issues for Younger Children. Answer: Summary In his article on the hunger issues that have been existent in the Gates (2018) had mentioned that the residents of Africa especially the younger children, the pregnant ladies and the ladies of the country who have recently given birth to their children. The author further opines that the condition of malnutrition that have been existent in the country might lead to the curbing of the productivity of the concerned country as well. Response The selected articles for the concerned discussion are observed to be dealing with the different possible and the plausible ways that might help the concerned reader to understand the present scenario in Africa in the matters that pertain to the low quality of the food materials that might be availed by the children, the ladies who have been experiencing motherhood in the recent times and those ladies who would experience the same in the near future. The authors in both the cases tend to put forth the argument and suggestion that technology must be implemented in the distribution of the food materials that might help in dealing with the issues of the malnutrition that exist in the country. Gates (2018) has in his article put forward the fact that the various researchers should concentrate majorly on the matters that pertain to the application of the technologies in the matters of the distribution of the food and nutritional elements to the residents of the country. The author puts major stress on the availability of the quality food for the young children, the recent mothers and the ladies who have been passing through the phase of pregnancy. The author further opines that the issue of malnutrition might highly affect the overall productivity of the country thereby stunting the growth of the same. However, Wario (2018) opine that the concerned governmental bodies might take help from the technological factors that help in the distribution of the quality food materials and address the issues of the scarcity of the food, having high nutritional value, among the younger children and the pregnant ladies in Africa. The author opines that government of the concerned land should implement the policies that might help in the eradication of the aridity issues faced by the land thereby helping the concerned state to deal with the hunger and the malnutritional issues. References Gates, B. (2018).Why Does Hunger Still Exist in Africa?.gatesnotes.com. Retrieved 13 April 2018, from https://www.gatesnotes.com/Development/Why-Does-Hunger-Still-Exist-Africas-Table-Day-One Wario, H. (2018).Kenya: Technology is Key to Ending Hunger.AllAfrica.com. Retrieved 13 April 2018, from https://allafrica.com/stories/201108110095.html

Rough Draft The Good Earth Essays - The Good Earth, Sons, Wang Lung

Rough Draft: The Good Earth The Good Farmer A simple, hardworking Chinese farmer is all he is. But there is more to this simple farmer, he is not just a common character in this book, but a universal figure, an example of people that have tilled the earth throughout the ages. Wang Lung in Pearl Buck's The Good Earth is a Chinese farmer and a loving father who is grateful of the things he has. Wang Lung is a very good father with good morals and sticks to his upbringing and culture. He treats his sons well and when they misbehave or disrespect him they get what is coming to them. The only real flaw that he has as being a father is with his "poor fool", he doesn't acknowledge her because she is different, retarded and has other things to worry about. He is a better father when he has nothing especially when he decides not to sell his daughter into slavery when they need the money. When he gets rich all that he can think about is himself and puts his kids out of the way. As a farmer, Wang Lung is very successful and is loathed by the other farmers. He is very hardworking when it comes to his farm when he is poor because he needs every penny he can earn. He takes nothing for granted and makes sure that he thanks the gods for the good harvest. Even though he has people to work for him, he feels that he needs to be outside with the earth when he farms. He never complained about the backbreaking work that he did all for his family. When Wang Lung was poor, he was very humble in everything he did. One good example is when him and his family went to the city, he decided not to beg for money, but to earn it by doing what he has been doing his entire life - working. He also accepted everything that he had and did not ask for more. When he got something he never complained that it was too much or too little. Wang Lung is a very admirable character that shows human flaws that all people have. He is a figure in this book that is universal to all common peasants of now and the past. He is a humble person, a good farmer and a good father.