Thursday, August 27, 2020

Credibility and Logic in Gregory Curfman’s “Diet Pills Redux”

1. Gregory D. Curfman’s piece â€Å"Diet Pills Redux† is a publication; in this manner, a peruser must remember that the substance will concentrate on the author’s opinion(s) and perspective(s) about a specific circumstance. Having perused Curfman’s piece, it appears to be believable. The creator is a doctor, so his examination of the circumstance can be sensibly accepted inside his field of aptitude, particularly when one considers it is a publication distributed in The New England Journal of Medicine. Dr.Curfman presents proof for and against the utilization of fenfluramine and phentermine and appears to be concerned uniquely with further investigation of a potential association between the utilization of these medications (independently or together) and coronary illness (Curfman, 1997, passim).2. Curfman starts his piece with an outline of an episode of pneumonic hypertension that occurred in Western Europe that was connected to the utilization of a cra ving suppressant sedate. He proceeds to uncover an European episode thirty years after the fact which associated the utilization of an anorectic medication with more instances of pneumonic hypertension.Later, he talks about gauging the dangers of utilizing anorectic medications against the individual’s need, and infers that just those with no other response ought to be permitted to take the risk. Each of these is a case of rationale without false notion (Curfman, 1997, passim). There were paradoxes in Curfman’s piece. In any case, the occasions and studies he refered to were missing benchmark groups and affirmations that urgent factors, for example, understanding history had been considered. In fact, these may be interpreted as misdirecting statistics.Because the quantities of people adversely affected by these medications was so low, the possible that quite a bit of his point is maybe a non sequiturâ€specifically a contention based on a dangerous incline exists. Hi s end comment that â€Å"succumbing to the charm of diet pills as a handy solution for overabundance weight might be pursuing disaster† presents a noteworthy legitimate issue: the suggestion that the individuals who endured a heart emergency regarding the utilization of at least one of the included medications fall into the â€Å"quick fix† categoryâ€this is a hurried speculation (Curfman, 1997, passim).The generally speaking message in the piece was not that accuse must be laid, nor was it a call to end all accessibility of either sedate, so combined with this piece being a publication, even false notion didn't really debilitate the quality of the article as I would see it as the point appeared to be only to be to persuade perusers that there was more to be examined. In light of what I read, I need to concur that further examination is justified and that shoppers must know about the potential risks recorded by Curfman.

Saturday, August 22, 2020

Farm Resource Appraisal Essay Example | Topics and Well Written Essays - 2000 words

Ranch Resource Appraisal - Essay Example Estimation of advantages and liabilities of the homestead give its unmistakable money related standing which can help distinguish and explain cultivating issues. Information for evaluations can be gathered from ranch records, creation and statistical surveying and from other expert offices. This data can be gathered as reviews and meetings. General physical and specialized data must be gathered on the homestead visit, for example, soil trademark, atmosphere and climate, land attributes, creation limit, creation innovation and work inputs. Soil attributes envelop soil type, surface and soil investigation. Atmosphere considers factors, for example, temperature, precipitation, stickiness, dry seasons and storms. Slant, geography and land rise fall in land qualities while yield per section of land or hectare is shrouded in the creations limit. Creation innovation represents the reap and post-gather tasks, diesel control and manures. At long last subtleties of work, for example, its sourc e, dispersion and sex are shrouded in the work inputs. To set up a homestead asset evaluation, ranch visit is vital and alongside the general physical and specialized data, ranch records and records data is additionally fundamental. It can assist ranchers with dealing with the homestead appropriately since ranch records and records can help with estimating financial execution, meeting legitimate prerequisites and so forth. Additionally, operational records fill in as a key factor in overseeing ordinary exercises of the ranch. Budgetary records then again can be utilized to assess the homestead and for charge purposes. A portion of the operational records are the homestead map, field material information record, work records and domesticated animals records, pay records and ranch cost records. Monetary record, then again is the most generally utilized money related record. It expresses the benefits and their wellsprings of financing. It is principally utilized for tax assessment purp oses. The ranch guide should be comparative with the scale and should feature field and other significant territories of the homestead. Field material info record gives data on material information sources, for example, manures and seeds. Work records measure the laborers days per task data. Domesticated animals records give the data identified with keeping domesticated animals. Ultimately, income and cost are canvassed in pay and ranch consumption record. Test records (Food and Agriculture Organization of the United Nations 2006) of field material information, work, pay and consumption have been introduced underneath for better understanding. Field Material Input Record (figure 1) Area Planted: Date Input Quantity Price per unit Value  Total  Labor Record (figure 2) Area Planted: Date Task Persons/task Hired Value (work days)  No./day Cost/day Value   Total  Income Record (figure 3) Area Planted: Date Product Sold Stored  Quantity Price/unit Value $   Tot al  Farm Expenditure Record (figure 4) Area Planted: Date Item Quantity Price/Unit Value   Total  Farm Inventory The subsequent stage is the ranch stock tally, recording assets and strategies for valuation. The perfect time for ranch stock is half a month prior

Friday, August 21, 2020

Essay Sample - A Choice Between the Quick Online Essay Format and the Als Essay Sample

Essay Sample - A Choice Between the Quick Online Essay Format and the Als Essay SampleYou have now a choice to use the Als Essay Sample or the Quick Online Essay Format. It is your choice and you need to decide if you want to stick with this or if you want to make a different decision, which is to use the Quick Format instead. If you decide to choose the Quick Essay Format, it is your first decision to make. But if you prefer to use the Als Essay Sample, then you can choose to use it, as you need to do that, after you have already selected the Als Essay Sample.The two Essay Sample types are best, because they are very similar, as well as easy to follow. But they differ in the way that they are presented, and the structure of the essay. In this case, there is only one method that you will need to follow.The Als Essay Sample is the best option if you are very fond of the essay style that you have learned in school. If you are the type of person who does not like the rules and formats t hat exist in all writing, then you can just choose the Quick Online Essay Format. You can also choose the Als Essay Sample if you prefer to be able to use any style of essay writing, as you have learned to write them before. Because the Quick Online Essay Format allows you to choose whatever style you wish, you can always use it if you choose to.Both the Als Essay Sample and the Quick Online Essay Format allow you to start writing your essay from scratch, so you will be able to enjoy having a blank page, or a blank page plus blank page to fill up. This is why both the Essay Types can help you a lot when writing your essay. The only difference is that you will not be able to start from scratch as well as you would with the Als Essay Sample. So the rules are the same for both of the types.The format of the essay samples is just the same as what you learn in school. You do not need to worry about any styles you have learned, because the rules are the same for all. This is why it can be a good choice if you learn how to write an essay before you pick up the Quick Online Essay Format. However, if you are new to the essay format, you can just go ahead and continue to learn the basic rules of the Als Essay Sample.The Quick Online Essay Format is easier to follow, because there are no rules to follow for the essay samples that are provided with the program. It is more of a pre-designed outline that you have already picked out. And the format is good for people who are only familiar with the types of essays they have already learned in school. This is also good for people who are not familiar with the styles.These styles of essay are more suitable for people who are not very fond of writing essays and who are used to doing other things other than writing. But for those who love writing essays, the Als Essay Sample will be more suitable. The Quick Online Essay Format is more suited for people who have already learned how to write an essay.It is better to look into the c hoices made by the Als Essay Sample before deciding on which one to use. The Als Essay Sample has rules and formats to follow, and it will not be easy for someone who is not familiar with the Essay Sample to follow. The Quick Online Essay Format is the one that will be easier for people who know the Essay Sample but are still looking for something a little more in-depth.

Tuesday, May 26, 2020

The Social Contract Theory Essay - 1249 Words

1a. The Social Contract Theory According to the Social Contract Theory, it suggests that all individuals must depend on an agreement/ or contract among each person to form a society, in which they live in. The concept emphasizes authority over individuals, in other words, the social contract favors authority (e.g. the Sovereign) over the individuals, because men have to forfeit their personal right and freedom to the government, in exchange for protection and security, which I will further elaborate in this paper. In the book Leviathan, Thomas Hobbes was one of the first to discuss the social contract. Hobbes explains that all human beings are born in â€Å"the state of nature†, which means that all men used to live in the primitive†¦show more content†¦However, â€Å"for such is the nature of men, that howsoever may acknowledge many others to be more witty, or more eloquent, or more learned, and they will hardly believe there be many so wise as themselves†. (Hobbes, 1651, p.184). However, individuals would believe that some men would be inferior or superior to them, as a result, each person in the state of nature is in fear of others who may attack for any reasons (e.g. gain, safety, and glory). But, men never wanted to live in fear, in contrary, they wanted peace in their life. In such dilemma, individuals must agree on rule to govern their actions. In other words, men enter the social contract, which requires them to give up their rights and freedom, and act upon the general rules to the sovereign. By agreeing to the mutual consent, individuals also agree to obey the laws, and submit their obedience to the sovereign. However, the sovereign, in exchange, must guaranty the safety and protection of each of its members for their rights and obedience. Nevertheless, the social contract theory make men lose their moral obligations, and forces men to act more civilize to ensure a functioning society for all its members. In conclusion, Hobbes argues that people live in a state of

Wednesday, May 6, 2020

How are Malcolm X and Frederick Douglass Alike and Different

Compare Contrast Malcolm X and Frederick Douglass both came from an African American background but the time difference of these two men when they were brought to the world changed. Malcolm X had a rough life. His dad was mysteriously murdered and his mom was mentally ill and with no parent figure he got in to the street life. He got in to selling illegal substances and burglary. He was struggling financially as well. In 1946 Malcolm X age twenty at the time was sentenced to prison for 10 years for burglary. Both Malcolm X and Frederick Douglass had rough lives. Frederick Douglass born in the early 1800’s was born a slave for life. Even though racism was still around in Malcolm’s time it was even worse for Frederick Douglass during his time. Frederick Douglass had no education because salves at the time were not allowed to be taught. The only thing slaves were taught to do from a young age was to obey there master and that’s all they knew how to do. Frederick Do uglass was very restricted on how to get an education but Malcolm was free. Both Malcolm X and Frederick Douglass educated themselves. Malcolm X was educated till the 8th grade. As for Frederick he wasn’t educated at all. Once Malcolm was in prison he came across an inmate called by the name of Bimbi. Bimbi was a great speaker and a well-educated man which made Malcolm motivated to start how to read and get educated. Malcolm read books in prison but did not understand what the book was about. Malcolm got aholdShow MoreRelatedSimilarities Between Sherman Alexie, Malcolm X And Frederick Douglass1855 Words   |  8 Pagesmost people did. This is shown in the literary works of Frederick Douglass, Malcolm X, and Sherman Alexie. Like these people, literacy isn’t achieved by simply going to school. It’s achieved through great perseverance and through great tenacity. Sherman Alexie, Malcolm X and Frederick Douglass write similar arguments relating to how they learned t o read and write, through their process of learning, the opportunities it has opened to them, and how it has influenced and continues to influence them toRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesphase of the human experience, render it impervious to generalized pronouncements and difficult to conceptualize broadly. As the essays in this collection document in detail, paradox pervades the time span we call the twentieth century, no matter how it is temporally delineated. Never before in history, for example, had so many humans enjoyed such high standards of living, and never had so many been so impoverished or died of malnutrition and disease. If the period from the 1870s is included in

Tuesday, May 5, 2020

Case Study about Financial Planning Big Red Cycle Company

Question: Discuss about the Financial Planning for Big Red Cycle Company. Answer: Introduction Big Red Cycle Company is currently working with the objective to increase its sales revenue, which in turn necessitates the importance of financial budgeting by a large extent. However, the prepared budget is likely to have certain flaws, with estimated sales of $4,000,000 in addition to a net profit of $1,000,000 in the next quarter. According to the budget produced, the sales team also re-negotiated the commission rate at 2.5% on the sales and 5% on the expenses. Correspondingly, this paper intends to examine the budget from a critical perspective to identify whether the budget gives achievable, accurate, understandable and fair objectives for the future performances of the organization, in order to meet estimated sales and net profit goals. It is therefore divided into three tasks, wherein Task 1 elaborates on the flaws and the rectifications required in making the budget more realistic, Task 2 provides a precise contingency plan based on the scenario and Task 3 denotes the traini ng plan to guide Bill Goodale to take up the responsibilities of keeping a track of the expenses and petty cash transactions of the organization. After the review of the budget, it was clearly observed that the accountant department of the company lacked focus on collecting the previous year data. The accountant department has provided with an unrealistic budget, which lacks accurate estimation of sales and expenses for the company, having no resemblance with its previous five year financial statements. For instance, the budget estimated to have equal sales in the first, third and the fourth quarters, which is unrealistic as the company sales depends on factors such as sales of bicycles according to the seasons. The sales may differ in each quarter. This is because the sales of bicycles may change with the ups and downs in the seasonal demand of customers. The sales of the bicycles may rise during the summer season, as compared to the rainy season, when the company may not be able to sale the estimated amount. Hence, the accountant department also miscalculated the sales. The accountant department of the company also did not consider taking any data from the previous few years financial statement, which made the budget faulty and inappropriate to respond well to the seasonal or quarterly fluctuations of customer demand. However, after reviewing the budget it was observed that the objectives are not adequately achievable, as a result of which, preparation of a new budget will needed. An error could also be located in the budget presented by the accountant department that adds to its lack of reliability (Penner, 2001). Accordingly, necessary steps should be performed in order to provide the correct estimation, so that objectives can be determined in an achievable and realistic manner, which would influence the overall net profit of the company. The new master budget should be prepared by studying the previous years financial statements of the company, which can then be used to review and adjust the funding to process and submit to the work flow. The new budget should be more accurate as compared to the previous budget prepared by the accountant department, wherein the negative variances should also be removed. All financial accounts should be taken into consideration to prepare the new budget, including sales, production, direct labor budget as well as cash budget. AGENDA Meeting Title Review of Financial Budget Date DD.MM.YYYY Attendees Accounting and Sales Department, Chairman, CFO Agenda Items Details of Agenda Items Recommendations on the Course of Action Planning Proper planning is to be done to meet the requirements of the budget including materials needed, labor force requirement and seasonal fluctuations. All managers from the finance, sales, and production departments should communicate clearly regarding concerns and goals to be aligned with the budget to avoid any future miscommunication. Training Training of accountants will be important to discuss in the agenda, so that any misstatement of the figures can be prevented in future budgeting practices. Proper training should be given to the accountants on-the-job. The company, in this regard, can employ individuals who have past experiences in accounting to train the present team for better efficiency. Use of historical information It was identified that the budget prepared by the accountant department was faulty, which can hamper the synchronization between the strategic intents and practices of the company. To avoid such mistakes in future, the company should use the historical data of at least 2 to 5 years old, which would give the accountant department a more accurate presentation of its future growth prospects and budgets. Identification of risks It is expected that the company will be facing sales decrease by 20% below the targeted sales in the next fiscal year due to present economic climate of the country (Cambridge University Press, 2016). The risk of having low sales will have a negative effect on the companys sales and profitability. The company can use risk minimizing strategies to avoid sales reduction and achieve the target. In this regard, the use of the historical data can help the managers to identify the current trends and changes occurring in the consumer market and take decisions accordingly. Use of active sales forecasting will help the company to estimate its sales, as it is highly measurable. Furthermore, managing risks on the basis of historical insights will help the company to be more flexible and accurate in its strategic measures. The active sales forecast will make the company able to keep a track and analyze changes that are taking place within the company. This will result in providing the managers w ith more accurate and dependable estimations regarding the company performances in the long run (Kuo, Wu Wang, 2002). Contingency planning will also help the company to act quickly and respond to the changing economic climates, which will reduce the risk of losses (Little, 2009). Contingency Plan Company Name: Big Red Bicycle Pty Ltd Person developing the plan: Name: Position: Risk identified: 20% possible decrease in the estimated sales and 10% possible decrease in the estimated profits for the year 2015-16 Details of strategies/activities to minimize risk of falling sales revenue By when By whom Intelligent Sales forecasting will help the company to forecast the sales on the basis of information generated by using historical data This strategy is used when the companys sales is estimated to decrease by the end of a financial year The intelligent sales forecast will be performed by the managers to reduce the risk of falling sales Understanding competitive advantage The company should focus on the competitive advantages that it has against the competitors, which will maximize its sales by attracting greater revenues from the customers The departments related to the budget needs to have a complete list about the competitors pricing strategies that will influence the sales in the company Implementation of plan The company should implement the plan from the very beginning of the sales process The sales department will be responsible for managing the sales revenue of the company Bill Goodale can be appointed as the personnel responsible for tracking all the expenses and petty cash throughout the next financial year. A good financial management team would support him and the company in tracking the resources utilized, for the accountant department to make the best use of the funding. Bill and his team will look after all the finance related expense in the budget of the company. Bills role will be to prepare the budget, with due significance to the flaws identified within, as it will support the company to evaluate the overall plan regarding the costs to be incurred in a given financial year. The information provided by him will further draw implications for future planning, for more lucrative operations leading to high profits by reducing the risks of incurring losses (National Treasury Republic of South Africa, 2000). Training Sheet Concepts Relevant Information Record keeping requirements for ATO While keeping the records, Bill should note the information disclosed in the bills of transactions, including the name of the payer, supplier or the receiver of the payment, the licensed business number held by the other entity receiving or paying the bill, the cost of expense of purchase incurred, the classification of goods purchased and expenses incurred along with the date of transaction and its documentation. It will also be mandatory to ensure that the records are true and original in order to ensure adequate accuracy and legitimacy of the process (ATO, 2016). GST In the company, GST is charged along with the cost of the goods and therefore, Bill will need to segregate between the actual costs of the product from the GST charged. This estimation can help the company forecast if a return can be filed for GST, if the GST turnover is above or equal to $75,000. In such case, the company will need to register for the exemption, along with the details of taxable sales, tax invoices, make claims for GST credits, prepare a different accounting record for GST transactions and lodge for annual refunds based on the expenditure (ATO, 2015). Cash flow Cash flow includes inflow and the outflow of the cash in the company. Income includes revenue, GST collected, general inflow of cash from rebates, miscellaneous, income from previous year. The cash inflow also includes interest, loan repayments. Capital income includes assets disposal such as land, plant machinery, transfers from other accounts and capital inflow. Personal income, such as tax deductible and non-tax deductible are included. Expenses includes general administration expenses, accounting fees, legal fees, bank charges, office supplies, dues subscription, telephone bills, postage printing, repairs maintenance, payroll tax, advertising, employment expenses, superannuation, self amenities, wages salaries, occupancy costs, electricity bill, insurance, rates, rent, water bills, waste removal, input tax credits, unallocated casual labor, unallocated freight, fuel lubricants, sundry, plant vehicles, structures and overheads. Financial expenditure includes tax-deductible fees, non-taxable deductible fees and principal. Capital expenditure s includes land, plant equipments, transfer capital outflow and personal expenditure. Profit and loss statement The profit and loss statement of the company can prove highly beneficial to gain an insight of the current financial transactions and plan the budget accordingly. Divided into separate heads to maintain transparency and adequacy, the Sales Marketing dimension of accounts include advertising, direct expenses and other expenses which gives the total sales and marketing expenses. The research and development head includes technology licenses, patents and other specified expenses. General and administrative expenses includes wages salaries, outside services, meals entertainment, rent, telephone, utilities, depreciation, insurance and other specified expenses, which gives the company a total general and administrative expenses. By calculating sales marketing and general administrative expenses total operating cost of the company can be calculated. It also includes income tax, payroll tax, real estate taxes and other taxes, which can be used to calculate the net profit of the company at the end of the financial year. Balance sheet The balance sheet of the company includes assets, liabilities and capital. The current assets include cash, accounts receivable, reserve for bad debt merchandise expenses and notes receivable. Fixed assets, similarly, include vehicles and equipments and other assets include goodwill. These three types of assets make the total assets that the company owns. Subsequently, its current liabilities include accounts payable, sales taxes payable, income tax payable, payroll taxes payable, accrued wages payable and unearned revenues. Long-term liabilities thus include long-term notes payable and mortgage payable. These current and long-term liabilities make the total liability the company owes to its stakeholders. In the balance sheet, capital of the company includes owners equity, investment. By calculating the total assets, liabilities and capital Bill would obtain its net worth. Budgeting process According to the policies implemented by ATO, Bill should also note the information disclosed in the bills of transactions, which should include the name of the payer, supplier or the receiver of the payment, the licensed business number held by the other entity receiving or paying the bill, the cost of expense of purchase incurred, the classification of goods purchased and expenses incurred along with the date of transaction and its documentation. It will also be mandatory to ensure that the records are true and original in order to ensure adequate accuracy and legitimacy of the process (ATO, 2016). Using spread sheet for accounting Bill Goodale can use excel sheet to record company transactions, offering an updated and accurate view of its financial positioning based on which, future budgetary planning can be performed. Using of excel will also help Bill Goodale to work simultaneously with the other users, allowing him to make proper utilization of time and information. This will allow Bill and other members of the accountant department to brainstorm with sufficient data to produce a realistic budget. Conclusion It has been observed that the misstatement of the data in the budget was a result inaccuracy of the records maintained by the accountant department in Big Red Bicycle Company. It is therefore essential to develop and follow a more accurate and precise format of record keeping that would allow more accurate budget forecasts and projections for the future years. In doing so, it is also important to maintain alignment with the ATO regulations of record keeping so that the company can attain advantages from taxation policies and frameworks. It is thus that Bill Goodale is suggested as the most appropriate personnel to be bestowed with the job roles of record keeping for the company, at least for the next fiscal year. However, as he is a relatively less experienced professional in the field, he might require training assistance, which has been delivered through the cheat sheet produced in the paper. References ATO, 2015, How GST works, Australian Government, viewed 12 July 2016, https://www.ato.gov.au/Business/GST/How-GST-works/ ATO, 2015, Types of records you should keep, Australian Government, viewed 12 July 2016, https://www.ato.gov.au/Business/GST/How-GST-works/ Cambridge University Press, 2016, Economic climate, Business English Dictionary, viewed 12 July 2016, https://dictionary.cambridge.org/dictionary/english/economic-climate Kuo, R J, Wu, P Wang, C P, 2002, Intelligent sales forecasting system through integration of artificial neural networks and fuzzy neural networks with fuzzy weight elimination, Neural Networks, viewed 12 July 2016, https://wwwmath.uni-muenster.de:16030/Professoren/Lippe/diplomarbeiten/html/eisenbach/Untersuchte%20Artikel/KuWW02.pdf Little, A D, 2009, Dealer risk assessment and contingency plan development, Contents, viewed 12 July 2016, https://www.adlittle.com/downloads/tx_adlreports/ADL_Dealer_Risk_Assessment.pdf National Treasury Republic of South Africa, 2000, Public Finance Management Act, Guiding for Accounting Officers, viewed 11 July 2016, https://www.treasury.gov.za/legislation/pfma/guidelines/Accounting%20Officers%20Guide%20to%20the%20PFMA.pdf Penner, R G, 2001, Error in budget forecasting, The Urban Institute, viewed 11 July 2016, https://www.urban.org/sites/default/files/alfresco/publication-pdfs/310086-Errors-in-Budget-Forecasting.PDF