CRJS410 Unit 2IP Research Paper Example | Topics and Well Written Essays - 1000 words

CRJS410 Unit 2IP - Research Paper Example that every unit (city, town, county or state) whose data has been made availed is unique and faces unique challenges so that it is unfair and not empirical, to compare two different and incomparable units. Conversely, the warning is also issued because the public has the proclivity to make comparative assessments by comparing statistical data of different units. These units neither factor the complex-whole because information gathering has to be limited to certain objectives nor do members of the public consider the overlooking of the complex-whole in the war on crime. The import of this is that the public is bound to make wrong conclusions in their assessments, since they had wrong premises fed by inadequate information. The overall impact of the foregoing can take a multifaceted look as the public is bound to make wrong conclusions to the effect that a unit is ineffective or moribund in the war on crime. The culmination of this may be the straining of the police/law-enforcement-public/community relations (Hayes, 2005). This is a widely held and oversimplified conception about a thing, a person or a group of people. An action such as an arrest that may be informed by this widely held and oversimplified conception toward a person may also be referred to as stereotyping. Racism is an action that is informed by the unfounded belief that members of each race have abilities, inadequacies and characteristics that are specific to the given race, as a way of distinguish the race as being superior or inferior to other races or another race (Philip and Tilman, 2007). The term institutional support refers to a part of the economic environment of law enforcement which comprises institutions and authorities whose active support and decisions (such as law, financial and non-financial logistics and regulations determine the functioning of any law enforcement organ. Social categorization refers to the process or the act of classifying people into groups according to similar

Shell Gas Station (Timewise) Compliance Interview and Report Research Paper - 1

Shell Gas Station (Timewise) Compliance Interview and Report Assignment - Research Paper Example That is why I choose this company. There are two main types of laws and regulations that govern Timewise Food Stores in its day to day operations. These are the governmental regulation and company policy. Shell gas station is one of the very vast liability stores that are located in Texas. There is a variety of legal compliance whose adherence is required of the company. There is a legal requirement, professional standards and policies that the company has established for all its outlets in the Texas. The legal requirement includes federal and local county laws that regulate the stores in their daily activities. The most important for Shell store manager is to be aware of any matter related to Tobacco or Alcohol. Federal law requires Shell to sell tobacco to customers over the age of 18 years old and alcohol to over the age of 21 years old. However, each state is free to create its own laws, agencies, and punishments. According to Texas regulation, there is no restriction concerning selling hours or places of sale of Tobacco. However, the violation of term in buying or selling Tobacco to minor is subject to same penalties as alcohol penalties. The laws on alcohol establishments occur under the control of the Texas Alcoholic Beverage Commission. According to Texas law under Sec. 106.025, first and second offense of minor licensee is considered a class-C misdemeanor which means it only carries a 30-60 days maximum suspension of license and a fine of up to $500.00 along with 8 to 40 hours of community service. However, if the licensee is over 18 years of age, then it usually increased to a class-B misdemeanor, which is 6 months to a full year in jail and a $250 to $2000 fine. An offense under this section is punishable as provided by Sec. 106.071. According to Texas law under Sec. 106.03 a clerk who actually sold

Disscus the challenges that global warming presents to both Essay

Disscus the challenges that global warming presents to both governments and business - Essay Example The purpose of this paper is to describe the challenges that global warming represents to both businesses and governmental institution around the world. Global warming is a problem that concerns the entire society across the world including the public and private sectors. Some of the dangers and consequences associated with global warming include ocean circulation disruptions, desertification, flooding of low-lands due to higher sea levels, hurricanes, extinction of species, mass disruptions of agriculture, and mass movement of people away from coastal cities (Bionomicfuel, 2011). Global warming is hurting the earth’s ecosystem and is putting at danger the well-being of our future generations. The gas that is responsible for the majority of global warming is carbon dioxide (CO2) (Nationalgeographic, 2011). Based on the fact the CO2 is the primary reason for global warming corporations and governments have to implement solutions to limit the release of CO2 into the atmosphere. There are five others gases which are considered by the Kyoto Protocol of 1997 as contributors to global warming. The six greenhouse gases that are targeted by Kyoto are CO2, N2 O, HFC, PFC, and SF6 (Sudgen, 2011). The Kyoto Protocol was created in 1997 with the purpose of establishing standards in order to reduce air pollution. The treaty set environmental standards in industrialized nations. Developing countries were not included in the Kyoto protocol. The fact that developing countries were not included in Kyoto made this international regulation a bit ineffective in the battle against global warming. The treaty forced countries to meet their national targets through their own initiatives. There are three mechanisms that help countries achieve their environmental goals. The three mechanisms included in the Kyoto protocol were emission trading also known as carbon trading, development mechanism, and joint implementation. Emission trading limits and trading rules in each country va ries which makes every emission trading market operation different (Sudgen, 2011). The way emission trading works is that companies that fall below the set environment standard receive credits. These credits can be sold to companies that exceed their limits so that the buying company can comply with Kyoto. One of the most active and effective carbon trading systems in the world is the European Emission Trading Scheme (EU ETS). Since the scheme includes the participation of many countries the EU ETS is the largest trading system in the world. The capacity of the EU ETS is 2 billion tonnes of CO2. The clean developing mechanism is the second mechanism provided by the Kyoto protocol. The developing mechanism allows companies with subsidiaries in developing countries to implement emission reduction projects in a developing nation such as Argentina. The reduction in emissions of these projects gives the companies carbon credits that can be used in their operations in industrialized count ries. The joint implementation system allows companies that have subsidiaries in other industrialized countries to interchange the carbon reduction credits earn in either country. A problem with the Kyoto Protocol was that the most powerful nation in the world, the United States, never acceded to it. A new governmental

Berlesques vs Coyote Ugly Essay Example for Free

Berlesques vs Coyote Ugly Essay Does it ever feel like it’s so very hard to get what you want? Coyote Ugly and Burlesques are two very similar movies. Both of these movies show how hard people have to work to get what they want. It is smart to always push yourself and prove to yourself that you can do what your dreams are made of. When we are little and had dreams of what we wanted to come true when we get older, and as we get older our dreams may have changed, but the dreams that may have changed are the dreams we fight the hardest to make come true. We need to never give up on trying to make our dreams come true. In the movie Coyote Ugly a girl named Violet was from a small town in New Jersey. Violet wanted to sing her own songs but was afraid to, but she moved to New York City to pursue her dreams, of being a song writer and having someone else sing her songs. Burlesque is about a girl named Ali who wanted to perform on stage, but couldn’t in the small town Iowa where she was from. Ali moved to the big city of Los Angeles to make her dreams come true. When both Ali and Violet were trying to pursue their dreams, Ali and Violet ran into problems getting the important people to recognize them. Getting big record companies or owners of places to listen to the girls was frustrating them, but they kept on trying and never gave up. Ali and Violet have to prove themselves that they are good enough, to show these people that they are talented and can do what they want to do. Ali and Violet were having trouble proving themselves there were things that made it more difficult and challenging for them as well. The girls Violet and Ali’s apartments were broken into with all their belongings scattered all over the place and all their money they had saved up and hidden in their apartment was stolen from them. Along the way of their journey, they befriended some people and they eventually found someone to help them get through some of their hard times and get them back on their feet. Finally they were then able to focus on trying to get auditions and find a job that they both wanted and needed to get. Fighting for auditions and looking for a job were more struggles that they had to deal with and also trying to get someone to actually listen to what they had to offer. After becoming penniless from trying to prove themselves and getting robbed, then looking for another place to stay they had to look for a job. Once they found another place that they could stay at they finally found a job they could eventually work at. After finding a job that they both needed and wanted, both of them got denied to do the job they intended on getting, the owners didn’t think they were good enough. Both girls eventually proved that they can do the job they were needed for they got that job that they tried to get, one got a job at the night club in Los Angeles and the other got one at the bar in New York City. When they first started the job they had a few of the other girls that they worked with them not like them and tried to make them fail. The owners didn’t think that they were capable of doing what the girls said they could do. The girls both got second chances to prove themselves and they both did. One proved herself and became a backup dancer and the other one proved herself and became a bartender. Once the girls had their bosses really accept them their co works didn’t like them and wanted them to fail. After a while they started to see that they were good people and very talented and those people that tried to make them fail were just jealous. Finally after fighting for auditions and looking for a job they got what they wanted and needed. Even though their main dream was to sing and perform they were one step closer to achieving that of theirs dreams. The girls both became singers and performed like they wanted to. In Burlesque the girl Ali had a coworker that tried to make Ali look bad, so she had to start singing so that no one would get up and leave, the place was going to get sold if they didn’t make the money. The owner was so impressed and made her the star of every show and so the girl Ali started singing songs and performed by dancing as well, at the night club. When she started to perform every night she was pulling in more people to the club and making the club the money that it needed to stay open, even though, she could make the amount that she needed she figured out a way to get the money so it wouldn’t close down. In Coyote Ugly the girl Violet started to sing songs to stop a fight between some of the costumers drinking at the bar and getting out of control. After that night everyone would come to see her and her boss had her sing every night, and she became the main event each night and was able sing songs that were not her own, but she felt comfortable enough to sing and perform at the bar. After all the struggling and the hard times they both of their dreams finally came true and after everything they both fell in love with someone that helped them through their hard times and struggles. In conclusion the girls Ali and violet tried their hardest to do what they needed to do to get what they dreamed of. After all the girls went through they proved that they can do whatever they wanted and needed to do for themselves to make their dreams come true. No matter what life throws at you, just keep pushing through the struggles and you will get what you want, never give up. We know everything that could happen to us when we try to pursue our dreams.

The Implication For Users Of Financial Statements Accounting Essay

The Implication For Users Of Financial Statements Accounting Essay Financial statements should be well understood by those who read it especially those individuals who have considerable knowledge of business and economic world and those ones willing to learn the information carefully. There are various users of financial statements. These users are classified into two broad categories. These users have different purposes for using these statements. The first category of these users is the internal users. The internal users refer to those individuals who have direct interest to the activities of the organization. They include: 1) Managers and owners need financial statements so as to make business decisions. They analyze the information provided by financial statements so as to obtain a clear position of the organization. Variable elements of financial reports such as the ratio of current debt to equity ratio is vital in making a decision on the amount of long run capital that needs to be available;2)employees form the second group of internal users of financial statements. Employees require this information especially when making joint collective bargains (Dyson, 1996). Such statements are of significant importance when discussing issues concerning promotion, salary increase and rankings. External users include: 1) institutional investors who use the financial reports to evaluate the financial capability of the business so as to make reasonable investment decisions; 2) Various financial institutions like banks and other loan bodies need to evaluate financial reports of businesses before lending them money; 3) the government also analyzes financial statement of different companies so as to prove if they paying taxes accurately ;4) the general public as well as the mass media may be interested in analyzing the statements of certain businesses. 1.2-What are the different aspects of legal and regulatory framework that relates to financial statements? There are different methods which can be followed when presenting financial statements. Rules-based accounting is made up of precise rules that must be observed during preparation of financial statements. Many accountants prefer the use of this method so that they reduce their liability in the event misjudgments. In situation whereby the management decides not to use rule-base accounting, it can choose to employ other accounting policies in preparing their financial statement (Guilding, 2002). However, this can be challenging because there are some policies which do conflict. Companies which need to included in stock exchange in more than a single country need to prepare their statements in accordance with GAAP. There are several reasons why it is necessary to have regulatory framework guiding financial reporting within countries and on international level. One of the reasons regard to irregular information (Moncarz and Portocarrero, 1986). Assume a scenario whereby the manager of th e company is the one responsible for preparation of financial reports. This responsibility gives the manager the opportunity to access financial information which other members of the organization do not. Managers can take advantage of this privilege to exploit the statements so as to favor their own personal interest. Therefore, there must be regulation on reporting to stop insiders from exploiting financial statements. Another important factor to be considered is reliability and relevance of financial statements. Access the implication for users of financial statements? The different aspects of legal and regulatory framework have significant implication for users of financial statements. Some of the users of financial statements have complained that some of the regulations add unimportant complexities. The basis behind their argument is that there are some rules which are extremely detailed, with standards extending to more than hundred pages. Others have argued that these rules provide loopholes for financial engineering and fail to provide a true and fair image of the business. It has also been noted that sometimes these rules fail to capture the details of targeted cases. Another negative phase of these rules is that they fail to provide solutions in the event of gaps (Kotas, 1999). Management can also choose to observe all those accounting treatments that favor their interests and avoid those that will define real position of the business. However, it is worth to acknowledge the fact that these rules play a major role in ensuring a fair competit ion of international businesses which operate in more than one national market. However, it is fairer to say that observance of these legal and regulatory frameworks significantly contribute to preparation of statements which portray a companys real performance. The different legal and regulatory frameworks should be flexible enough to accommodate new situations in the business. A relevant and reliable makes it easier for users of financial information to analyze those statements. Describe how different laws and regulations relate with accounting and reporting standards? (Pass P4) Provide the regulatory framework of any country other than UK and compare it with UK regulatory framework (Distinction 1) There are several accounting bodies which guide the accounting environment and significantly determine the success of a business. Security and exchange commission aimed at eliminating abusive stock market collision that had accumulated and resulted to instability in stock markets. Security and exchange commission ensures that publicly reporting business adhere with the generally agreed accounting principles. Financial accounting standards board (FASB) provides a plane set of standards to be observed when presenting financial statements to the public (Atkinson et al,1995). It aims at shielding the investors from fraud of business owners. Internal accounting standards board was founded to come up with comprehensible financial accounting reports (Messenger and Shaw, 1993). There is also the government accounting standards board (GASB) which aimed at establishing standards of helpful information that will aid users of reports to understand the reports in a much better way. On the second part of this question, the country of my choice is Kenya. In 1998, the council of Institute of Certified Public Accountants of Kenya set IFRS (International financial reporting standards) as the accounting standard in Kenya. From then henceforth, all the companies were requested to prepare their financial statements in accordance with IFRS. However, in Kenya there is a significant gap that has been observed between applicable accounting standards and the real practice by companies. In 1969, the UK ICAEW issued the statement of intent on accounting standard. This statement made it clear that standards will be generated in future with four main goals. The first goal was to reduce the dissimilarities and diversity in accounting principles. Second, was to disclose the accounting foundations. Third, disclose the diversion from established standards and eventually explain the broad exposure for main new accounting proposals. There have been a number of committees which have been formed si nce then all with the aim of improving accounting disclosure. Requirement 2.1 The following is a trial balance from auto electrical ltd as at 31 March 2005  £  £ Ordinary shares of 50 p each 400,000 10% Redeemable Preference shares of  £1 each 200,000 Retained profits as at 1 April 2004 42,475 Office block (Land  £40,000) 170,000 Plant and machinery 730,000 Office equipment 110,000 Motor vehicles 200,000 Provision for depreciation Plant and Machinery 224,500 Office equipment 24,500 Motor vehicles 80,000 Accounts receivables/Payables 500,000 356,226 Provision for doubtful debts 1,000 Manufacturing wages 501,400 Inventory as at 1 April 2004 raw materials 70,000 Work in progress 126,000 Finished goods 250,000 Transport expenses 85,013 Returns inwards 15,106 Purchases of raw materials 518,600 Sales 2,600,147 Bank balance 60,020 Directors salaries 60,114 Maintenance of plan t 30,102 Rent 40,063 Advertising 190,048 Rates 50,171 Insurance 20,116 Office salaries 166,013 Light and heat 46,027 Factory power 30,014 Bank interest 7,070 Interim dividends on preference shares 10,000 General administration expenses 63,011 _________ 3,988,868 3,988,868 Further information is as follows: Depreciation is to be provided as follows: Plant and machinery 15% on cost. (Production expense) Office equipment 10% on cost (administration expense) Motor vehicles 25% on WDV (distribution cost) New office blocks 2% on cost (Administration expense). As at 31 March 2005 rates were prepaid by  £3,140 . Outstanding light and heat as at 31 march 05 is  £1,214 and rent is  £2,321 Rent, rates, light and heat and insurance are to be apportioned in the ratio of 5:1 in relation to factory and office expenses. The company makes a provision of 1% for doubtful debts on all accounts receivables. The production director is paid  £20,000.  £64,237 is included Office salaries  £100,000 is to be provided for corporation tax During the year 1,500 electrical equipments were transferred from the factory to the warehouse. Only 100 equipments were in hand at the end of the year. At 31 March 2005 Inventory was: Raw materials  £56,200. Work in progress  £47,190. Finished goods ? Classifying expenses by function Auto transmission Income Statement for the year ended 31/03/2005  £  £ Revenue 2,585,041 Cost of sales (1,586,692) Gross profit 998,349 Expenses Distribution expenses 373,298 Administration expenses 244,489 Finance costs 27,070 (644,857) Profit before tax 353,492 Income tax expense (100,000) Profit for the period 253,492 Classifying expenses by nature Auto Transmission  £  £ Revenue 2,585,041 Expenses Raw materials consumed 532,40 Changes in finished goods and work in progress 233,332 Depreciation 153,100 Employee benefits 727,527 Other expenses 558,120 Finance costs 27,070 2,231,549 Profit before tax 353,492 Income tax expense (100,000) Profit for the period 253,492 Auto Transmission Balance sheet as at 31/03/2005  £  £ NON-CURRENT ASSETS Property, Plant and Equipment 727,900 CURRENT ASSETS Inventory 198,868 Accounts receivables 495,000 Prepayments 3,980 697,848 TOTAL ASSETS 1,425,748 EQUITY AND LIABILITIES Ordinary share capital 400,000 RESERVES Retained profits 295,967 Shareholders funds 695,967 NON-CURRENT LIABILITIES 10% Redeemable preference shares 200,000 CURRENT LIABILITIES Bank overdraft 60,020 Trade payables 356,226 Accruals 13,535 Current tax 100,000 529,781 Total Equity and Liabilities 1,425,748 Workings  £ Revenue 2,600,147 Less return inwards (15,106) 2,585,041 Cost of sales Opening inventory : Finished goods Cost of finished goods 250,000 1,682,170 Less: closing inventory of finished goods (95,478) 1,586,692 Factory cost of finished goods Manufacturing account  £  £ Opening inventory : raw materials 70,000 Purchases of raw materials 518,600 588,600 Less: Closing stock inventory raw materials (56,200) Raw materials consumed 532,400 Direct labour: Manufacturing wages 501,400 PRIME COSTS 1,033,800 Factory overheads Directors salaries : Factory manager 20,000 Maintenance of plant 30,102 Rent 35,320 Rates 39,192.50 Insurance 16,063 Light and hear 39,376.50 Factory power 30,014 Depreciation on plant 109,500 319,560 Total cost of production 1,353,369 Add: Opening WIP 126,000 1,479,360 Less: Closing W.I.P 47,190 Factory cost of finished goods 1,42,170 Value of closing stock/finished goods: 1,432,170 x 100 = 95,478 =95,478 1500 Expenses Distribution Administration Finance costs Transport 85,013 Directors salaries 40,114 Rent 7,064 Advertising 190,048 Rates 7,838 Insurance 3,213 Office salaries 101,776 Light and heat 7,873 Bank interest 7,070 Preference dividends (redeemable) 20,000 Salesmen salaries 64,237 Increase in provision for bad debts 4,000 Depreciation on new office block 2,600 office equipment 11,00 motor vehicles 30,000 General administration expense ______ 63,011 _____ 373,298 244,489 27,070 Workings for classification by nature Changes in finished goods and W .I. P Finished goods Work in progress TOTAL  £  £  £ Closing inventory 95,478 47,190 142,668 Opening inventory (250,000) (126,000) (376,000) Increase (decrease) (154,522) (78,810) (233,332) An increase is treated as a saving while a decrease is an expense . Depreciation Plant and machinery 109,500 New office block 2,600 Office equipment 11,000 Motor vehicles 30,000 153,100 Employee benefits Manufacturing wages 501,400 Factory manger salary 20,000 Director salaries 40,114 Office salaries 101,776 Salesman salaries 64,237 727,527 Other expenses Transport 85,013 Rent 42,384 Advertising 190,048 Rates 47,031 Insurance 19,276 Ling and heat 47,241 Plant maintenance 30,102 Factor power 30,014 Provision for bad debts 4,000 Bank interest 7,070 General administration 63,011 558,120 Property, Plant and Equipment Cost Depreciation to date Net Book value Office block 170,000 2,600 167,400 Plant and machinery 730,000 334,000 396,000 Office equipment 110,000 35,500 74,500 Motor vehicles 200,000 110,000 90,000 727,900 Prepayments and Accruals Prepayments Accruals Rates 3,140 Light and heat 1,214 Insurance 840 Rent 2,321 ____ Dividend on redeemable preference shares 10,000 3,980 13,535 Retained profits Balance c/d 42,475 42,475 Profit for the period 253,492 Retained earnings 295,967 Gross profit margin profit/sales= 998,349/2585041=38.62% Net profit margin profit/sales= 295,967/2,585,041=11% Differential 38.62-11= 27.62 Requirement 2.2 Utah textile Incomes statement for the year ending 31 December 2009 Sh. Sh. revenue 476000 Expenses Advertising expense 14500 Supplies Expenses 31500 Rent expense 12000 Miscellaneous expense 5100 Salaries expense 78000 Utilities expense 2500 (143600) Profit before tax 332400 Net income 109450 Total income 441850 Income tax expense (132555) Profit for the period 309295 Distribution to owners (48100) retained earnings 261195 Balance sheet as at 31 december 2009 Non Current Assets Sh. Sh. buildings 512000 land 90000 Current assets supplies 4250 account Receivables 95000 Cash 63000 162250 TOTAL ASSETS 764250 Ordinary Share Capital 310300 Retained Profits 261195 Shareholders funds 571495 Non-Current Liabilities mortgage payable 423400 Current Liabilities Trade payables 74300 Current tax 132555 Proposed dividends 48100 265400 TOTAL EQUITY LIABILITIES 764250 Requirement 2.3 Below is the group financial statement for Albar machinery distributors ltd. On October 1997 Albar purchased stake in Nguo. Later this group bought stake in kipi. BELOW UU Income statements for the year ended 31 March 2000 for: Albar Ltd Nguo Ltd Kipi Ltd Sh.m Sh.m Sh.m Revenue 1,368 774 685 Cost of sales (810) (407) (355) Gross profit 558 367 330 Distribution costs (196) (64) (78) Administration expenses (112) (73) (72) Finance cost (50) (20) 0 Profit before tax 200 210 180 Income tax expense (60) (60) (50) Profit after tax 140 150 130 Proposed dividends (150) (100) (100) Retained profits for the year (10) 50 30 Retained profits brought forward 713 610 420 Retained profit carried forward 703 660 450 Balance sheet as at 31 March 2000 Albar Ltd Nguo Ltd Kipi Ltd Noncurrent assets sh.m sh.m sh.m Property, plant and equipment 853 415 495 Investment in Nguo 702 Investment in kipi 405 1555 820 495 Current assets Inventory 368 200 190 Trade receivables 380 230 240 Cash at bank 120 115 91 Total assets 2,423 1,365 1,016 Ordinary share capital 900 200 100 Retained profits 703 660 450 Shareholders funds 1,603 860 550 Noncurrent liabilities 10% loan stock 500 200 0 Current liabilities Trade and other payables 140 175 346 Current tax 30 30 20 Proposed Dividends 150 100 100 Total equity and liabilities 2,423 1,365 1,016 Albar and Its subsidiaries Consolidated Income statement for the year ended 31 March 2000 Sh. Sh. Revenue 2,507.00 Cost of Sales (1,322.00) Gross Profit 1,185.00 Expenses Distribution Costs 338.00 Administration Expenses 261.00 Goodwill impaired 55.00 Finance costs 60.00 (714.00) Profit before tax 471.00 Income tax expense (170.00) Profit for the period 301.00 Profit attributable to: Holding Company 228.60 Minority interest 72.40 301.00 Consolidated Balance sheet as at 31 March 2000 Non Current Assets Sh. Sh. Property, plant and equipment 1,755.00 Goodwill 55.00 1,810.00 Current assets Inventory 728.00 Trade Receivables 808.00 Cash at bank 326.00 1,862.00 TOTAL ASSETS 3,672.00 Ordinary Share Capital 900.00 Retained Profits 957.20 1,857.20 Minority Interest 330.80 Shareholders funds 2,188.00 Non-Current Liabilities 10% Loanstock 600.00 Current Liabilities Trade Other payables 609.00 Current tax 80.00 Proposed dividends 195.00 884.00 TOTAL EQUITY LIABILITIES 3,672.00 Statement of retained profits b/f Yr C/f Albar 713.00 (25.00) 688.00 Share in Nguo 96.00 100.00 196.00 Share in kipi 69.60 3.60 73.20 878.60 78.60 957.20 Workings Albar As per the accounts 713.00 (10.00) 703.00 Add Divs receivable 80.00 80.00 Interest receivable 10.00 10.00 Less UPPPE (50.00) (50.00) Less Goodwill Impaired (55.00) (55.00) 713.00 (25.00) 688.00 Share in Nguo As per the accounts 610.00 50.00 660.00 Less preacquisition (490.00) ____- (490.00) 120.00 50.00 170.00 Less UPCS (10.00) (10.00) Add excess depreciation 10.00 10.00 Add Divs Receivable _____- 75.00 75.00

Gateway Drugs and Common Drug Abuse :: Substance Abuse Essays

Gateway Drugs and Common Drug Abuse The oldest known written record of drug use is a clay tablet from the ancient Sumerian civilization of the Middle East. This tablet, made in the 2000’s B.C., lists about a dozen drug prescriptions. An Egyptian scroll from bout 1550 B.C. names more than 800 prescriptions containing about 700 drugs. The ancient Chinese, Greek and Romans also used many drugs. The Greeks and Romans used opium to relieve pain. The Egyptians used castor oil as a laxative. The Chinese ate liver to cure anemia. In the 1500,s and 1600’s, doctors and scientists made important advances in Pharmacology and in other fields of science. In the early 1500’s, Swiss physician Philippus Paracelsus pioneered in the use of minerals as drugs. He introduces many compounds of lead, mercury and other minerals in the treatment of other diseases. Gateway drugs are substances that people take which, in many cases, lead to those people taking more drugs. Alcohol and pot are the most obvious gateway drugs. Studies show that if you smoke pot, you're more likely to try things like crystal meth or cocaine or heroin. Many people see alcohol and pot as less dangerous and harmful than other drugs, but the truth is, they are just as dangerous as any other drug in more ways than one. Not only are alcohol and pot dangerous in there own right, they also screw up your judgment making you more likely to use other drugs. Gateway drugs work in two major ways. The first, gateway drugs break down a psychological barrier against doing other drugs. Once you have crossed the line with a gateway drug, you are more likely to go there with other drugs. Second, Gateway drugs impair your judgment. If you are drunk to high, it is easier to say yes to cocaine or whatever else is around. These drugs break down your inhibitions, so you are more susceptible to peer pressure and experimenting. They do not just impair your judgment when you are on them they can change the way you feel about drugs in general. LSD LSD (lysergic acid diethylamide) is one of the major drugs making up the hallucinogen class. LSD was discovered in 1938 and is one of the most potent mood- Schreiber 2 changing chemicals. It is manufactured commonly referred to as "acid," The effects of LSD are unpredictable.

Chernobyl :: essays research papers

Chernobyl   Ã‚  Ã‚  Ã‚  Ã‚  Chernobyl was the greatest nuclear disaster of the 20th century. On April 26th, 1986, one of four nuclear reactors located in the Soviet Union melted down and contaminated a vast area of Eastern Europe. The meltdown, a result of human error, lapsed safety precautions, and lack of a containment vessel, was barely contained by dropping sand and releasing huge amounts of deadly radioactive isotopes into the atmosphere. The resulting contamination killed or injured hundreds of thousands of people and devastated the environment. The affects of this accident are still being felt today and will be felt for generations to come.   Ã‚  Ã‚  Ã‚  Ã‚  Nuclear power has always been a controversial issue because of its inherent danger and the amount of waste that the plants produce. Once considered a relatively safe form for generating energy, nuclear power has caused more problems than it has solved. While it has reduced the amount of traditional natural resources (fossil fuels), used to generate power like coal, wood, and oil, nuclear generating plants have become anachronisms. Maintaining them and keeping them safe has become a problem of immense proportion. As the plants age and other technology becomes available, what to do with these â€Å"eyesores† is a consuming issue for many government agencies and environmental groups. No one knows what to do about the problem and in many areas of the world, another nuclear meltdown is an accident waiting to happen. Despite a vast array of safety measures, a break in reactor pipe or a leak in a containment vessel, could spell another environmental disaster for t he world.   Ã‚  Ã‚  Ã‚  Ã‚  In addition to the potential dangers of accidents in generating stations, nuclear waste is a continuing problem that is growing exponentially. Nuclear waste can remain radioactive for about 600 years and disposing these wastes or storing them is an immense problem. Everyone wants the energy generated by power plants, but no one wants to take responsibility for the waste. Thus far, it is stored deep in the earth, but these storage areas are potentially dangerous and will eventually run out. Some have suggested sending the waste into space, but no one is sure of the repercussions.   Ã‚  Ã‚  Ã‚  Ã‚  Nuclear power plants should be dismantled and replaced with safer energy generating sources.