Wednesday, November 27, 2019
A Strategic Plan for Launching BMW 3 Series in USA and UK - Smart Custom Writing Ford VS ToyotaThe current paper deals with the question of productive flow and product quality of the two biggest and the most famous car producers in the world, Ford and Toyota and in what way improvements in productive flow and product quality lead to an increase in sales and profit of the companies. Both of them are worldwide famous manufacturers of the cars of different sizes and modifications. The main principles of the company are constant quality that is supplied by permanent quality control and improvement of the product line (Hales 2001, p.23). Toyota has been a foremost supplier of pioneering lift trucks for over 40 years already. According to latest data, the company has soldÃ Ã over 1 million cars to thousands of pleased customers in over 200 countries all over the world. It gained extreme popularity in every country. In every stage of the companyÃ¢â¬â¢s operation there is a complete devotion to quality and constant improvement of the product flow, as the experts working in the company realize that there two factors can lead to the direct increasing of sales and result in the augmented profits. The dedication to the quality has led to the companyÃ¢â¬â¢s popularity and recognition all over the world. Toyota is 100% devoted to delivering brilliance from product expansion to after sales service. Product quality and productive flow were put in place from the st art at the Toyota Industrial Equipment Manufacturing capability in Columbus, Indiana. Improvement of a product quality authorize the employees of Toyota company to make quality their first priority and demonstrate devotion of the company commitment to quality in every stage of the production process. Needless to say, that product quality is essential for every company as it is a pledge of successful future. The latest researches of the Toyota activity, conducted in 2009 demonstrated that the company has implemented the innovative techniques for the product quality assurance.Ã By the quality-improvement program, the company will use the so-called go and see for yourself method to reinforce the ability to carry out technological investigations for every case of supposed malfunction of the product and to follow through with correct actions. Ã First, in the territory of United States, the company tried to be able to carry out on-site examinations within 24 hours of reported inciden ts by modification its information-gathering capabilities. In addition, the engineers of the company will conduct direct Customer Quality Engineering activities. Moreover, the company is planning to open technical offices in some U.S. towns that will hand out to reinforce the consumer service functions of Toyota local sales companies. Toyota Company is planning to undertake related initiatives in other regions of the world, increasing the functions of its technical offices and opening new ones as essential to maintain a solid, local reply in each region (Liker 2004, p. 24). These innovations in the sphere of quality control that the company managed to carry out during the last five years of its existence in the market have resulted in the increasing of sales and general profit of the company. It is understood that people need qualitative first class products. This is possible to achieve due to the constant improvement and quality control of the manufactured products. The company wil l equip its vehicles with an extended range of functionality for finding out the problems automatically and for recording the mistakes electronically, as well as conducting other tasks. This functionality will be very useful in quickly evaluating technological problems and in punctually taking counteractive measures. The next important issue under consideration of the company Toyota is the productive flaw .The managerial of the company understands that in order to preserve the positions in the market and provide the consumers with the permanent inventions and new products, it should maintain its production flow to avoid the stagnation of the manufacturing (Naughton, Takayama and Sparks 2005, p. 27).Ã The company tries to keep the production flow active. It leads to constant updating of the companyÃ¢â¬â¢s model range. As a result, keeping to the stable productive flow and introducing of the productive quality measures lead to the increase of sales and profits of the company, mak ing its production one of the most popular and demanded all over the world. The managerial of Toyota is sure that the more inventory, product quality control and productive flaw they have on hand, the longer their product lead time and the easier it will be for the company to react to the unexpected change in the marketplace. Considering the balance sheet of the company for 2009, it has 18 to 20 % of increased sales and is now the second foremost carmaker in the whole world. The margins of the company are approximately 17%. One of Toyota's main philosophies is the idea of constant improving both in production flaw and in quality of the products (Migliorato 2004, p.40). Employees at company Toyota production facilities are always encouraged to present new suggestions to improve their processes, modernize operations and then demonstrate devotion to the overall quality of its products. Another company under consideration is Ford Corporation. Probably, it is very difficult to find a person who does not know anything about this company. It has quite a long history making it world famous car manufacturer after Toyota and Crysler. Ford has production facilities in 22 countries on five continents in the world; it possesses 87 plants in North America and 41 in Europe. In 1995, in Europe, Ford's joint vehicle market share, at 12.2%, was the highest for the period of eleven years, with three of the eight best-selling vehicles. In 1995, Ford introduced as one of the leading and most popular vehicles in the country. It was one of the five vehicle producers (Banham 2002, p. 45). The company is not organized by geographic regions, and now it is realigned by product range, with five Vehicle Centers, every center is responsible for one group of products all over the world. The Company Ford, unlike Toyota, tries to spend as little time as possible for the development of new produ cts, thus making the process of production flow very quick. Ford is reducing the time needed for development of new vehicle from 48 to 24 months and reducing engines, transmissions, and essential car platforms by 30% all over the world. The company hopes that pooling worldwide skills and resources will lead to more variations on every car platform, increasing the number of cars introduced during the next five years by 50%. It is the essence of the permanent productive flaw of the company. Ford has introduced a variety of new initiatives all over the world, with joint ventures for the assembly of cars in such countries as China, India, Thailand and Vietnam. In China, Ford tries to launch the production of light trucks with a name of a company Jiangling Motors. In India, Mahindra Ford India Ltd. will start producing and distributing of Ford products, starting with the Ford Escort, in mid-1996 and Fiesta in 1998.Ã Thailand is known as country where Ford has a joint venture to manufa cture pick-up trucks (Ford 2004, p. 56).Ã Having the subsidiaries in different countries, the company tries to develop its productive flow. The more countries are engaged in the business of vehicles production of the company, the more vivid and permanent the productive flaw is. Needless to say, that such strategy leads to the increase of companyÃ¢â¬â¢s sales and profits consequently. Probably, this is one of the key reasons of the companyÃ¢â¬â¢s popularity and success in the market. One more important strategy for the companyÃ¢â¬â¢s development is production quality and constant quality control. The managerial of the company pays particular attention to the control and testing of the manufactured vehicles. That is why, before entering to the market, the cars are properly tested. Ford is known by its qualified and secure products and such fame is possible to gain only due to constant and reliable job over the problem of product quality. Therefore, it explains high revenues o f the company and increasing of its sales and profits. Company makes huge investments in the development of new ways of quality control and improvement of the quality of produced vehicles. It is understood that in the competitive market of vehicle production quality is essential factor, presupposing companyÃ¢â¬â¢s success. Managerial of the company should pay attention to these factors to be aware of the latest news in the market and develop the strategies that are necessary for company to be effective. References Banham, R. 2002, The Ford Century: Ford Motor Company and the Innovations that Shaped the World. New York: Artisan, p.43-46Ford, H., 2004, My Life and Work, London: Public Domain Books, p. 50-60Hales C. 2001, Managing Through Organization. 2nd ed. London: Thomson Learning PressÃ Columbia Electronic Encyclopedia, 6th Edition, 2010, p1-1, 1p Liker, J. 2004, The Toyota Way. New York: McGraw-Hill, p. 22-25 Naughton, C., Takayama, H. and Sparks, D. Toyota Triumph. Newsweek (Atlantic Edition), 2005, Vol. 145 Issue 19, p44-49, 6p Migliorato,P. Toyota Retools Japan, Business 2.0, 2004, Vol. 5 Issue 7, p39-41, 3p
Saturday, November 23, 2019
Malaria - Research Paper Essays - Plasmodium, Malaria, Apicomplexa Malaria - Research Paper Research Paper- Malaria Malaria is a disease caused by a parasite that lives both in mosquitoes and humans (9). Malaria lives in tropical and sub-tropical areas such as Southeast Asia, the Middle East, Haiti, India, The Dominican Republic, Africa, Papua New Guinea, and Central and South America (3). Malaria is one of the largest diseases around the world. About one out of every 20 people on earth, almost 300 million people, suffer from malaria yearly. Almost 2 million of those 300 million people die each year. Many new drugs are being tested to prevent malaria but no sure vaccine has been discovered (1). Malaria has terrorized this earth since the mid-Pleistocene age. No one knows just when malaria showed up in the Western Hemisphere however. Many say that malaria roamed the New World before the Europeans came over. Yet others will tell you that the Western Hemisphere had no contact with malaria until the end of the fifteenth century. Many other diseases similar in destruction as malaria were brought over from the old world from Europe and Africa (5). Malaria limited colonization all over the world. West Africa and Northern Australia were major hot spot for malaria attacks during the colonization of those areas. Malaria also resulted in many casualties in wars form Ancient Greece to Vietnam and present (2). The Old World supposedly gave malaria to the New World. However, the New World found the first effective treatment for the disease. In 1632, a piece of bark form a Peruvian Tree was taken to Europe by a Spanish priest. The bark was soon found to be a remedy to the constant fevers. Malaria was extremely active in Ancient Rome and Europe. However, it is proven that the malaria back then was much less destructive than it has been in recent centuries. This is because P. falciparum, the most deadly type of malaria, was not present back in Ancient Europe. After the fall of the Roman Empire, the History of malaria is unknown for quite some time in Ancient Europe. It was not until the seventeenth and eighteenth centuries that malaria became a problem again in Europe. The Netherlands, southern Scandinavia, Poland and Russia all experienced malaria terror. Ronald Ross was the first man to reveal the development of the malarial parasite in the mosquito (5). The new era of malariology came in the last two decades of the nineteenth century (5). Earlier theories on malaria included an idea by Alphonse Laveran in 1880, who claimed that malaria came form the mud. Malaria was often thought of as coming form bad air as well. No one knew what it cam from, they just new it was present in swamps were there was mud and bad air. However, this new era included the idea that parasites were the root to malaria. This idea is what Ronald Ross had explained. (2). This new era led to the new ideas for malaria control, which took place in the first couple of decades of the twentieth century. Malaria control was strengthened in the 1930s when synthetic antimalarials. They were very useful in the treatment of malaria. In the 1940s DDT was introduced. This was the first pesticide to be used in order to kill mosquitoes (5). This new pesticide led people to believe that with the right malaria control they could wipe out malaria. DDT was extremely successful esp ecially in India where a DDT spraying program brought malaria cases down by thousands in 1950. Then the mosquitoes became immune to DDT, DDT became expensive, and India had a great big problem all over again. From 1920 to 1950 antibiotics were the most widely used and best treatment for malaria. Since then, no new history has been made. The US Government continues to spend very low income on malaria research and we still have a malaria problem today (2). There are four kinds of malaria that infect humans. P. falciparum, P. vivax, P. ovale, and P. malariae are the four diseases humans are endanger of getting. The most severe of them all is P. falciparum. P. falciparum has horrible effects. The effects include fever and chills occurring at irregular intervals. P. vivax is the most common
Thursday, November 21, 2019
Questions - Assignment Example Labeling of the media and sex education damages the character of young women. She describes a dangerous connection between chastity and pornography. Valenti explains that porn in America is essential for those in virginity movement for justifying extreme regressivism. Young women see their bodies and sexuality as commodities because the society believes that their sexuality is not their own. 2- Sexual harassment, does it exist? According to the reading (The Myth of Male Decline) by coontz The size of dividend is varies across race and class, but men count on excluding women on the most desirable jobs. An average male high school graduate earns more than a female average graduate female working the same hours. The patriarchal dividend at home gives men a right to decide where the family should live and make significant financial decisions. The privilege given to men trump women approval to sex thus marital rape is not a crime. The wages of women have risen for decades, as the wages of men remain stagnant (Valenti, Pp 56). The wages of women started from a lower base because of discrimination. Even with their improvement, women earning are still low compared to men earnings. Currently women make 40 percent of full time managers. However, their wages are 73 percent of what male managers earn. There are field that are gender segregated such as schoolteachers and social workers. In the year 1980, the percentage of primary school teachers and social workers was 75 and 64 percent respectively. Currently women make 80 and 81 percent of these fields respectively. Research indicates that occupation increase for women, the net pay for those jobs go down (Mouse, Pp3). 3- Sexual discrimination is a Glass ceiling madness- according to the reading ( no girls allowed ) Glass ceiling starts remarkably early from the time a woman get into the work force. After women graduate from college and get into the work force, they encounter much discrimination. Companies believe that wome n are not as competent as men when it comes to work. A woman receives less salary than a man does even though they have the same education and training. Many men put glass ceiling for women, as they believe that females are not steady for careers. They believe that women place is at home taking care of the house and raising children. The power of a woman in the past was restricted over her future. Women were forced to depend on men because men represented women. Women were portrayed as her husbandÃ¢â¬â¢s wife or her childrenÃ¢â¬â¢s mother. The responsibility of women was to work at home producing cloth, cooking and nursing the family. Today women want to have careers and become independent in life. Men do not understand that some women do not have a choice (The Problem That Has No Name, 3). This is because some never get married or have families of their own hence; they have no choice but to throw themselves in their job. Other women are single parents or divorced, and they need work to support their children. 4- Gender pay gap. Who needs a dollar when you have seventy-six cents? Discuss it according to the readings There is no reason to have a salary gap between a man and a woman during their first year in their job. This is because they both have the same qualifications for the job (Valenti, Pp 87). Women do not show any incapability for accomplishing their jobs, yet they are treated unequally from their male counterparts. This discrimination has gone on for months as a
Wednesday, November 20, 2019
System of Inquiry - Case Study Example (GMP History)1. GMPC boasts of an exemplary environment record and has increasingly fixed its focus on augmenting its renewable sources to ensure cleaner, greener and safer future. Only 2% of GMP's fuel mix for 2006 was from carbon dioxide emitting sources as compared to the national average of nearly 70% from emitting sources. GMP's sources comprise non-conventional energy sources like water, wood or wind, which supplies more than half of the company's requirement. (Green Mountain Power, Generating Sources Among Lowest In Emissions)2. Green Mountain Power understands the value and importance of its contribution to the community at large, and the only route in fulfilling its tremendous responsibilities is its ability to retain a good reputation in a changing social and business environment with its increasingly complex set of standards and laws. Green Mountain Power Corporation, thus, unequivocally resolves to conduct its business lawfully and with the highest degree of honesty and integrity. A corporation can act only through individuals. In order to meet this commitment, Green Mountain Power expects all its directors, officers, employees and agents to perform their duties with the highest degree of honesty and integrity. (Green Mountain Power Corporation's Code of Ethics and Conduct)3. The com... GMP's Ethical System The company has a robust ethical system in place that is broader than the standards set forth by law for an average business firm. This is in order to be in preparedness to meet any eventuality with a pro-active system to pinpoint and rectify ethical deficiencies wherever and whenever they arise. As evidence in proof to show the high level of importance the company places on proper conduct of business, all it needs is a few days spent within the confines of the company's premises and sites, and evaluate this experience with the codes of conduct stressed at different levels of authority. The company's code of conduct consists of three parts; the first one is primarily aimed at its directors, officers, employees and agents, and is geared towards a sustained public confidence in the company's good name. The second part specifies the legal requirements which every one of the company's personnel and agents must strictly adhere to. The third part describes the company's compliance program which ensures that every director, officer, employee and agent has understood and will abide by the code of conduct. (Green Mountain Power Corporation 's Code of Ethics and Conduct)4. Code of Ethics for Directors, Officers, Employees, and Agents GMP's code of ethics calls upon its personnel at every level to tell the truth, obey the law, treat others with respect, and avoid conflicts of interest. The interest and confidence of the customers and the community at large are held paramount so as to avoid even an appearance of illegal conduct. Discriminations and harassment at the workplace must be avoided as the company has expressed, in no uncertain terms, that it will not tolerate such acts. Conflicts of interest between
Sunday, November 17, 2019
Self Reliance Paper Essay Part I Author- The author of this document is Ralph Waldo Emerson. Emerson was an American essayist, lecturer, and poet, who led the Transcendentalist movement of the mid-19th century. Ã Audience- The audience of Self-reliance would be people reading EmersonÃ¢â¬â¢s literary works around the year 1841. Also, Self-reliance was a speech before it became an essay so many people listening to Emerson speak at events would have most likely heard it. He is targeting his audience at young and medium aged men. Message- The message of this essay is that humans should trust themselves and not be slaves to society. They need to think and act for themselves instead of leading lives controlled by others. Context- Self-reliance was written around 1836 in America. EmersonÃ¢â¬â¢s wife had just died about five years before and he was preparing a series of lectures. America was a new place for people and ideas and Emerson flourished there because he could take advantage of the easily influenced minds of the Americans. Part II a) The claim that Emerson effectively advances is that humans should not conform to society, but rather they should think for themselves and believe in what they do. He writes, Ã¢â¬Å"To believe your own thought, to believe that what is true for you in your private heart is true for all men, that is genius.Ã¢â¬ This quote supports EmersonÃ¢â¬â¢s main argument that each person should think for themselves and to not just accept what is written in a history or literary book. Emerson plays on the readerÃ¢â¬â¢s pathos, or emotions, by saying, Ã¢â¬Å"Trust thyself: every heart vibrates to that iron string.Ã¢â¬ This statement appeals to the reader because Emerson is creating a bond between his words and the reader by relating to the audience on a personal level and telling the audience to trust them. Emerson uses logic by stating, Ã¢â¬Å"Who so would be a man must be a nonconformist.Ã¢â¬ Emerson feels that to be a man, one must not conform to the format set out by society. He believes that a man should follow his own ideas and beliefs instead of conforming to the popular belief. Ethos is appealed because Emerson is a very well respected author who has published well over dozens of essays. b) Emerson implements many rhetorical devices in his essay such as parallelism, diction, and repetition to further advance his argument of being independent and not conforming to society. Emerson uses parallelism by stating that, Ã¢â¬Å"Envy is ignorance; the imitation is suicideÃ¢â¬ . This quote is very powerful because it conveys the message that a man is only what he makes of himself, not what others make of him. Throughout his essay, Emerson uses outstanding language to control the audience. Using great diction is very effective because the audience trusts Emerson because of his knowledge of literature. Finally, Emerson uses repetition to prove his point about society. Emerson starts a sentence off with the word Society, and then starts the very next sentence with the same word. He is talking about how society is a conspiracy against the manhood of every one of its members, and without repeating the word society; the point would be not as effective. Part III This argument is overall effective because as a reader, I was captivated by his language and examples of how society was affecting the human person. The text is very persuasive because he provides clear and well throughout examples to support his main argument. This is a very well written essay and it has led me to question my own beliefs about society and whether it is positive or negative. When he stated that every person must trust thyself, it was really effective for me because I believe every single person needs to trust their actions and believe that what they are doing is right. Part IV Admonition- An act or action of admonishing; authoritative counsel or warning Naught- worthless: useless Firmament- the vault or arch of the sky Bards- a tribal poet-singer skilled in composing and reciting verses on heroes and their deeds Vanity- something that is vain, empty, or valueless
Friday, November 15, 2019
Postmodernism Traditional thinking has understood the world in its totality as including both chaos and harmony. Lovelock's hypothesis gives us a new resolution to this problem by expanding or even relocating creativity from the human intellect to the world. Postmodernism is the return to the mythological-aesthetic reflexion of the world concerning the idea of order and harmony. Facing the publicly known and proclamated appeals for further prosperity, scepticism is being survived so deeply that a homogenous human effort, activity of every individual has not been able to influence the course of history or even effect the great macroscopic processes. Our era is described as the era of common instability. The chaotic state is always considered to be a natural element of contemporary civilization and democracy. On the other hand we are fascinated with the history where the human effort within its highest degree of creativity can influence gradual processes and emancipate it from an indefinite situation, human existence interfering with the entirety of the process in the appropriate linearity to which our thinking is liable. More important than other fields of study, philosophy always touches upon the entirety of human knowledge. An effort to concern all of our inner strains to interprete the world and the processes in a certain comparison, the idea of total diso rder versus the idea of total order. For philosophers there is no need to emphasise that this idea is a part and even a necessary substance of philosophical consideration, not to mention the fact, that the early philosophical reflection has been its testimony. As to the effort to understand such an idea of totality the initial philosophical interpretation is primary. In addition, this initiative gives reason for a necessity of linear thinking by the most important philosophical interpreters. Simultaneously it confuses nontraditional philosophical ideas with aesthetic considerations a typical way of thinking called postmodernistic. The characteristic constancy of traditional thinking and traditional interpretation is that it was allowed to know and understand the whole world in its wholeness and without prejudice. From the known works in this area of thought it is possible to mention those that are most representative, for example the work of Plato, Aristotle, Thomas Aquinas, Descart es or Comte, and if need be, HegelÃ ´s system. Many other alternativistic philosophical drafts are , of course, not out of the question. These works were established as standard interpretations in a historical-philosophical reflection. Postmodernism :: Philosophy Papers Postmodernism Traditional thinking has understood the world in its totality as including both chaos and harmony. Lovelock's hypothesis gives us a new resolution to this problem by expanding or even relocating creativity from the human intellect to the world. Postmodernism is the return to the mythological-aesthetic reflexion of the world concerning the idea of order and harmony. Facing the publicly known and proclamated appeals for further prosperity, scepticism is being survived so deeply that a homogenous human effort, activity of every individual has not been able to influence the course of history or even effect the great macroscopic processes. Our era is described as the era of common instability. The chaotic state is always considered to be a natural element of contemporary civilization and democracy. On the other hand we are fascinated with the history where the human effort within its highest degree of creativity can influence gradual processes and emancipate it from an indefinite situation, human existence interfering with the entirety of the process in the appropriate linearity to which our thinking is liable. More important than other fields of study, philosophy always touches upon the entirety of human knowledge. An effort to concern all of our inner strains to interprete the world and the processes in a certain comparison, the idea of total diso rder versus the idea of total order. For philosophers there is no need to emphasise that this idea is a part and even a necessary substance of philosophical consideration, not to mention the fact, that the early philosophical reflection has been its testimony. As to the effort to understand such an idea of totality the initial philosophical interpretation is primary. In addition, this initiative gives reason for a necessity of linear thinking by the most important philosophical interpreters. Simultaneously it confuses nontraditional philosophical ideas with aesthetic considerations a typical way of thinking called postmodernistic. The characteristic constancy of traditional thinking and traditional interpretation is that it was allowed to know and understand the whole world in its wholeness and without prejudice. From the known works in this area of thought it is possible to mention those that are most representative, for example the work of Plato, Aristotle, Thomas Aquinas, Descart es or Comte, and if need be, HegelÃ ´s system. Many other alternativistic philosophical drafts are , of course, not out of the question. These works were established as standard interpretations in a historical-philosophical reflection.
Tuesday, November 12, 2019
F? 151. Assets become liabilities when they expire. F152. Revenue results from collection of accounts receivable. F153. A companyÃ¢â¬â¢s fiscal year must correspond to the calendar year. T154. Accounting periods should be of equal length to facilitate comparison between periods. T155. When there is no direct connection between revenues and costs, the costs are systematically allocated among the periods benefitted. T156. Applying accrual accounting results in a more accurate measurement of profit for the period than does the cash basis of accounting. F157. Adjusting entries affect cash flows in the current period.T158. Revenue cannot be recognized unless delivery of goods has occurred or services have been rendered. F159. Accrual accounting recognizes revenues and expenses at the point that cash changes hands. F160. A deferral is the recognition of an expense that has arisen but has not yet been recorded. T161. Adjusting entries are useful in apportioning costs among two or more acc ounting periods. T162. An adjusting entry includes at least one balance sheet account and at least one income statement account. T163. Recording incurred but unpaid expenses is an example of an accrual. F164.If all transactions were originally recorded in conformity with GAAP, there would be no need for adjusting entries at the end of the period. T165. Every adjusting entry must change both an income statement account and a balance sheet account. F166. When the reduction in prepaid expenses is not properly recorded, this causes the asset accounts and expense accounts to be understated. T167. Accumulated depreciation may be referred to as a contra-asset account. T168. The adjustment to record depreciation of property and equipment consists of a debit to depreciation expense and credit to accumulated depreciation.T169. When services are not paid for until they have been performed, the accrued expense is recorded by an adjusting entry at the end of the accounting period. T170. The amou nt of accrued revenues is recorded by debiting an asset account and crediting an income account. F171. Acquiring a computer for cash is just exchanging one asset for another and will not result in an expense even in future periods. F172. A decrease in an expense account is the equivalent of a decrease in ownerÃ¢â¬â¢s equity. F173. Accrued revenue is a term used to describe revenue that has been received but not yet earned. T174.Book value is the original cost of a building less depreciation for the year. F175. The adjusting entry to allocate part of a cost of a one-year fire insurance policy to expense will cause total assets to increase. T176. The adjusting entry to recognize earned commission revenues, not previously recorded or billed will cause total assets to increase. F177. The adjusting entry to recognize an expense which is unrecorded and unpaid will cause total assets to increase. T178. The adjusting entry to recognize earned revenues which was received in advance will ca use total liabilities to decrease.F179. The maximum period covered by a worksheet is 6 months. T180. Withdrawals is recorded in the Balance Sheet debit column of the worksheet. F181. The OwnerÃ¢â¬â¢s capital account is shown in the Income Statement credit column in the worksheet. F182. The OwnerÃ¢â¬â¢s withdrawal account will not appear on an adjusted trial balance on the worksheet. F183. Accumulated depreciation appears on the income statement. T184. The worksheet is used to pull together up-to-date account balances needed to prepare the financial statements. F185.Financial statements are prepared from the adjusted trial balance of the worksheet. F186. Because adjusting entries are recorded on a worksheet, they do not need to be journalized or posted. T187. A loss occurs when there are more expenses than revenue. T188. If revenue and expenses were equal for an accounting period, the result would be neither profit nor loss. T189. The worksheet is not presented with the financial statements. T190. The third step in worksheet preparation is to enter the adjusted account balances in the adjusted trial balance column.T191. The worksheet is a convenient device for completing the accounting cycle. T192. After all necessary adjustments are entered in the worksheet, the two adjustment columns are totaled to prove the equality of debits and credits. F193. Income and expense accounts are moved to the balance sheet columns of the worksheet. F194. Assets, liabilities capital and withdrawal accounts are extended to the income statement column of the worksheet. T195. The balance of the Unearned Revenues account will appear in the balance sheet credit column of the worksheet. F196.The balance sheet credit column of the worksheet usually contains only the liability and equity accounts. F197. Where the income statement column of the worksheet are totaled the excess of debits over credits is called profit. F198. The totals of the balance sheet columns of the worksheet will usually be the same as the totals appearing in the formal balance sheet. T199. The last step in the worksheet preparation is to enter the profit and loss figure as a balancing figure in the income statement and balance sheet columns. T200. The worksheet helps the accountant discover existing posting and calculation errors.T201. If an asset has been carried to the debit column of the income statement and a similar error occurred involving income or liabilities, the worksheet may appear to be correct but the profit figure is actually misstated. F202. Financial statements are confidential documents which are available only to the owner of the business. T203. The focal point of the accounting cycle is the financial statements. T204. The income statement shows the types and mounts of revenues and expenses for the accounting period. F205. The excess of expenses over revenues is called loss. F206.Expenses are increases in equity caused by the entityÃ¢â¬â¢s income-generating activities. F 207. Cash loaned from a bank constitutes income. F208. The statement of changes in equity uses only the profit figure from the income statement to explain the change in equity. T209. The balance sheet provides the financial statement user the type and amount of each asset, liability and capital account at a particular date. T210. The balance sheet is prepared based on the final equity balance in the statement of changes in equity. F211. The account form of balance sheet shows assets, liabilities and equity in a vertical sequence.T212. Financial flexibility is the ability to take effective actions to alter the amounts and timings of cash flows so that it can respond to unexpected needs and opportunities. T213. Solvency refers to the availability of cash over the longer term to meet financial commitments as they fall due. T214. Liquidity refers to the availability of cash in the near future after taking account of the financial commitments over this period. T215. An income statement r efers to the specified period while a balance sheet shows the financial position of the entity at a particular date. T216.Cash flow statement reports the amount of cash received and disbursed during the period. T217. Notes to financial statements include narrative descriptions or more detailed analyses of amounts shown on the face of the balance sheet, income statement, cash flow statement and statement in changes in equity. T218. Accounting policies are the specific principles, bases, conventions, rules and practices adopted by an enterprise in preparing and presenting financial statements. F219. The purchase of an equipment is an example of a financing activity. T220. Buying and producing goods and services are examples of operating activities.T221. The purchase of land is an example of an investing activity. F222. Paying taxes to the government is an example of financing activity. T223. Financial position may be assessed by referring to the balance sheet. T224. The statement in c hanges in equity discloses the withdrawals during the period. F225. The heading of the income statement might include the Ã¢â¬Å"As of December 31, 2011. Ã¢â¬ T226. The balance sheet is also known as the statement of financial position. T227. The statement of cash flows discloses significant events related to the operating, investing and financing activities of the business.T228. The statement of changes in equity relates the income statement to the balance sheet by showing how the ownerÃ¢â¬â¢s capital account changed during the accounting period. F229. The account Commissions Earned would appear on the balance sheet. F230. The account Wages Payable would appear in the income statement. T231. Financial statements cannot be prepared correctly until all the accounts have been adjusted. F232. A worksheet is more useful for a small company than a large one. T233. Working papers provide a written record of the work performed by an accountant or auditor. T234.The worksheet is a type of accountantÃ¢â¬â¢s working paper. F235. The amount for ownerÃ¢â¬â¢s withdrawal will appear in the income statement column of a worksheet. T236. The adjusted trial balance columns of the worksheet are prepared by combining the trial balance and adjustments column. T237. When the Income Statement columns of the worksheet are initially footed, they should be out of balance by the amount of profit and loss. F238. When the balance sheet columns of the worksheet are initially footed, they should be in balance. F239. The worksheet should be prepared after the formal financial statements have been prepared.T240. An important use of the worksheet is an aid in the preparation of financial statements. 241. The worksheet is prepared after the formal adjusting and closing entries. 242. On a worksheet, the balance of the ownerÃ¢â¬â¢s Capital account is its ending amount for the period. 243. The amount placed opposite the ownerÃ¢â¬â¢s Capital account in the Balance Sheet columns of the w orksheet is the amount to be reflected for ownerÃ¢â¬â¢s Capital on the Balance Sheet. 244. The balances of the Accumulated Depreciation accounts will appear on the credit side of the worksheetÃ¢â¬â¢s Balance Sheet Columns. 245.The balance sheet may be prepared by referring solely to the Balance Sheet columns of the worksheet. 246. When adjusting entries are entered onto a worksheet, it is not necessary to record them in the general journal. 247. Total assets, total liabilities and ownerÃ¢â¬â¢s equity on the balance sheet are the same as the totals of the Balance Sheet columns on the worksheet. 248. The amount of ownerÃ¢â¬â¢s withdrawals can be found on the worksheet. 249. After the adjusting and closing entries have been recorded and posted, the general ledger accounts that appear on the balance sheet have no balances. 250.General account balances agree with those in the financial statements even before adjusting and closing entries are recorded and posted. 251. The income s ummary account is used to close the income and expense accounts. 252. The balance of the ownerÃ¢â¬â¢s Capital account represents the cumulative net result of income, expense and withdrawal transactions. 253. Closing entries clear income and expense accounts at the end of the period. 254. The post-closing trial balance contains asset, liability, withdrawal and capital accounts. 255. The final trial balance is called a post-closing trial balance. 56. A reversing entry is a journal entry which is the exact opposite of a related adjusting entry made at the end of the period. 257. To simplify the recording of regular transactions in the next accounting period, all adjusting journal entries are reversed. 258. Post-closing trial balance tests the equality of the accounts after adjustments and the closing entries are posted. 259. Trial balances are prepared to ensure that no entries have been omitted. 260. In the accounting cycle, closing entries are prepared before adjusting entries. 261 .In the accounting cycle, information from source documents is initially recorded in the journal. 262. Nominal accounts are reduced to zero by closing entries. 263. Closing entries deal primarily with the balances of real accounts. 264. The only accounts that are closed are the income statement accounts. 265. Closing entries result in the transfer of profit or loss into the ownerÃ¢â¬â¢s Capital account. 266. After all closing entries have been entered and posted, the balance of the income summary account will be zero. 267. Depreciation Expense-Building is a permanent account. 68. Supplies expense is a temporary account. 269. A revenue account is closed with a credit to the revenue account and a debit to income summary. 270. An expense account is closed with a debit to the expense account and a credit to income summary.271. Income Summary is closed with a debit to income summary and a credit to the ownerÃ¢â¬â¢s Withdrawals account. 272. When profit or loss is exactly zero, one of the usual closing entries will be avoided. 273. The Income Summary account appears in the income statement. 274. Temporary accounts are also known as real accounts. 75. During the closing process, revenues are transferred to the credit side of the Income Summary account. 276. During the closing process, expenses are transferred to the credit side of the Income Summary account. 277. All nominal accounts must be closed before the Income Summary account can be closed. 278. The post-closing trial balance will have fewer accounts than the adjusted trial balance. 279. The balances of all accounts that appear on the balance sheet are the same on the adjusted trial balance as they are on a post closing trial balance. 280.There is sufficient information on a post-closing trial balance to prepare an income statement. 281. The post-closing trial balance will contain only real accounts. 282. The Income Summary account will appear on the post-closing trial balance. 283. There is sufficient info rmation on a post-closing trial balance to prepare a balance sheet. 284. There is sufficient information on a post-closing trial balance to prepare a statement of changes in equity. 285. If the post-closing trial balance does not balance, then the error/s definitely occurred at some point during the closing process. 86. The adjusting entries involving Rent Receivable and Salaries Payable could be reversed. 287. The adjusting entries involving Depreciation Expense-Building and Supplies Expense could be reversed. 288. A reversing entry will include either a debit to a revenue account or a credit to an expnseaccount. 289. Reversing entries are never required. 290. Reversing entries can be made for deferrals but not for accruals. 291. Reversing entries are made to correct errors in the account. 292. The purpose of reversing entry is to simplify the bookkeeping process. 293.Adjusting entries are all dated as at the first day of the new accounting period. 294. Closing entries can be prepa red by referring solely to the income statement columns of the worksheet. 295. The chart of accounts for a merchandising entity differs from that of a service entity. 296. The difference between revenue from sales and cost of sales is operating income. 297. For cash sales, the operating cycle is from cash to inventory to accounts receivable and back to cash. 298. The bill of lading is a document prepared by the seller detailing the terms of delivery. 99. A validated deposit slip indicates that cash and checks were actually deposited. 300. Discounts offered to the buyer to encourage early payment are trade discounts. 301. Cash discounts are called purchase discounts from the buyerÃ¢â¬â¢s viewpoint. 302. The sales discounts account is a contra-income account and will have a debit balance. 303. A credit term of 2/10 n/30 means that the buyer may deduct 3% from the invoice if payment is made within 10 days from the end of the month. 304. Purchases return and allowances is a deduction from purchases. 305.The cost of merchandise purchased during the period is determined by subtracting from the net purchases the amount of transportation costs incurred during the period. 306. The purchase of equipment not for resale should be debited to the purchases account. 307. If the seller is to shoulder the cost of delivery, the term is stated as F. O. B destination. 308. The term freight prepaid or collect will dictate who shoulders the transportation costs. 309. The two main systems for accounting for merchandise are periodic and perpetual. 310. The perpetual inventory system requires recording the cost of each sale as it occurs. 11. There is no need for a physical inventory count in the perpetual inventory system. 312. The debit balance in the inventory account in the trial balance under the periodic inventory system is the amount of inventory at the end of the current year.313. The ending inventory of one period is the beginning inventory of the next period. 314. The balan ce in the merchandise inventory account at the beginning of the period represents the cost of merchandise on hand at that time. 315. The operating cycle involves the purchase and sale of inventory as well as the subsequent payment for purchase and collection of cash. 16. A business can shorten its operating cycle by increasing the percentage of cash sales and reducing the percentage of credit sales.317. Merchandise inventory could include goods in transit. 318. An advantage of using the periodic inventory system is that it requires less recordkeeping than the perpetual inventory system. 319. The periodic inventory system relies on a physical count of merchandise for its balance sheet account. 320. Under the periodic inventory system, the cost of goods sold is treated as an account. 321. The periodic inventory system provides an up-to-date inventory on hand.322. Summing ending merchandise inventory and cost of goods sold gives the cost of goods available for sale. 323. A physical inv entory is usually taken at the end of the accounting period. 324. Under the periodic inventory system , purchases of merchandise are not recorded in the Merchandise Inventory account. 325. A company would be more likely to know the amount of inventory on hand if I it used the periodic inventory system ra of all merchandisether than the perpetual inventory system. 326. Taking a physical inventory refers to making a count of all merchandise on hand at a particular time. 327.When the periodic inventory system is used , a physical inventory should be taken at the end of the fiscal year. 328. The income statement of a company that provides services only will not have cost of goods sold. 329. For a merchandising company, the difference between the net sales and operating expenses is called a gross margin. 330. Sales return and allowances is described a contra-revenue account. 331. On the income statement of a merchandising concern, profit is the amount by which net sales exceed operating expenses. 332. Transportation out is included in the cost of goods sold calculation. 33. Advertising expense appears as a selling expense on the income statement. 334. Transportation in is considered a cost of merchandise purchased. 335. The difference between gross sales and net sales is equal to the sum of sales discounts and sales returns and allowances.336. When the terms of sale include a sales discount, it usually is advisable for the buyer to pay within the discount period. 337. The terms 2/10, n/30 mean that a 2% discount is allowed on payments made over 10 days but before 30 days after the invoice date. 338. Terms 2/10, n/30 is an example of a trade discount. 39. Goods should be recorded at their list price less any trade discounts involved. 340. FOB Shipping point means that the seller incurs the shipping costs. 341. Under the perpetual inventory system, the cost of merchandise is debited to Merchandise Inventory at the time of purchase.342. The merchandise inventory accou nt is not affected when a sales allowance is granted. 343. Ending merchandise inventory is included in the calculation of cost of goods available for sale. 344. Ending merchandise inventory for year 1 automatically becomes the beginning inventory for year 2. 45. The calculation of cost of goods available for sale during the year is not affected by the previous yearÃ¢â¬â¢s ending inventory. 346. The change in inventory level from the beginning to the end of the year affect cost of goods sold. 347. Transportation In is treated as a deduction in the cost of goods sold section of the income statement. 348. Under the periodic inventory system, the Purchases account is used to accumulate all purchases of merchandise for resale.349. Cost of goods sold is the primary difference between a merchandising and a service business income statement. 350. Debiting income summary and crediting beginning merchandise inventory eliminates the beginning inventory at the end of the period. 351. Cost of goods sold is a major expense of a merchandising business. 352. Using the nature of expense method of presenting expenses in the income statement has the advantage of simplicity because no allocation of operating expenses between functional classifications is necessary. 353. The function of expense method reports gross margin and income from operations. 354. Operating income is not computed in the nature of expense method.355.Gross margin from sales is the income that the business would have made if all goods available for sale had been sold during the period. 356. The excess of gross profit over operating expenses is called operating profit. 357. In the worksheet, the ending inventory amount will appear in the income statement credit column and the balance sheet debit column. 358. The determination of net cost of purchase would include addition of transportation out. 359. The traditional balance sheet arrangement of assets on the left-hand side with the liabilities and ownerÃ¢â¬â ¢s equity on the right-hand side is called the report form. 360. Net sales is not an account name. 361. In the income statement, operating expenses are classified as selling expenses, administrative expenses and other operating expenses. 362. The sales return and allowances has a normal debit balance. 363. The closing entry for transportation in debits purchases and credits income summary. 364. Both Transportation In and Transportation Out accounts are closed by crediting the accounts. 365. On the worksheet of a merchandising company that uses the perpetual inventory system, the Merchandise inventory account balance is not adjusted.366.When using the perpetual inventory system, the Merchandise inventory account will not appear in the closing entries. 367. The worksheet of a merchandising company that uses the perpetual inventory system will not have a Transportation In account. 368. When preparing a worksheet for a merchandising company that uses the perpetual inventory system, the cost of goods sold can be derived from the balances of several account in the income statement column. 369. Under the perpetual inventory system, the ending merchandise inventory balance is closed at the same time as cost of goods sold.370.When preparing a worksheet for a merchandising company that uses the periodic inventory system, the merchandise inventory amount shown on the trial balance will be carried over the Balance Sheet debit column. 371. On the worksheet of a merchandising company that uses the periodic inventory system, both Purchase and Purchases Returns and Allowances appear in the Income Statement column. 372. The Purchases account is closed to the Merchandise Inventory account. 373. The ending inventory amount appears in both Income Statement columns on the worksheet of a merchandising company that uses the periodic inventory system. 74. Under the periodic inventory system, the Merchandise Inventory account appears in the closing entries made at the end of the perio d. 375. When preparing closing entries under the periodic inventory system, Sales, Purchases Returns an Allowances are both closed in the same entry. 376. Sales discount is a contra-revenue account with a normal credit balance.377. Purchases discount would be recorded as a credit. 378. Transactions involving the payment of cash for any purpose are usually recorded in the cash journal. 379. Special journals are modified in practice to adapt to the specific needs of an entity. 80. The primary ledger that contains all the balance sheet accounts and income statement accounts is called the general ledger. 381. At the end of each month, the total of the amount column of the sales journal is posted as a debit to accounts receivable and credit to sales. 382. After postings have been completed for the month, if the sum of the balances in the accounts receivable subsidiary ledger does not agree with the balance of the accounts receivable In the general ledger, the errors must be located and c orrected. 383. Sales on ccount of office equipment used in the business would be recorded in the sales journal.384. Each amount in the other accounts column of the cash receipts journal must be posted individually to the appropriate general ledger account. 385. When there are numerous accounts with a common characteristic, it is common to place them in a separate ledger called a detail ledger. 386. The sale of merchandise for cash is recorded in the sales journal. 387. The total of the other accounts column of the cash receipts journal is not posted to the general ledger. 88. When special journals, control accounts, and subsidiary ledgers are used, no posting to any ledger is performed until the end of the month. 389. For each transaction recorded in the purchases journal, the credit is entered in the accounts payable column. 390. Acquisitions on account which are not provided for in a special debit column are recorded in the other accounts column in the purchases journal. 391. Debi ts to creditorÃ¢â¬â¢s accounts for invoices paid are recorded in the accounts payable debit column of the cash payments journal. 392.Comparing the purchase order with the receiving report will show that all the goods ordered actually arrived and all goods that arrived were actually ordered. 393. The total of the accounts payable in the cash payments journal is posted at the end of the month as a debit to accounts payable and a credit to cash. 394. When customers are allowed to return for credit to their accounts, these transactions are recorded in the general journal. 395. A check register is used to record all expenditures. 396. The voucher register is a substitute for a sales journal. 397. The voucher register takes the place of the cash payments journal.
Sunday, November 10, 2019
Specific Purpose: To commemorate the legacy of Mahatma Gandhi Central Idea/Thesis Statement: Gandhi is considered to be one of the most influential and admired individual who played an important part in the independence of India Introduction Attention Getter: George Washington. What comes to your mind when I say that name, Ã¢â¬Å"First President of the United StatesÃ¢â¬ or maybe Ã¢â¬Å"Father of the nationÃ¢â¬ ? Yes, to Americans he is the father of this nation just as Gandhi is a father of my nation, India. Today IÃ¢â¬â¢m going to talk about Mohandas Karamchand Gandhi also known as Ã¢â¬Å"BapuÃ¢â¬ meaning father. Relative to Indians and India, he led us to independence in 1947 from the British Rule. Preview: I am going to commemorate Gandhi by providing an insight on his two of his personal qualities, non-violence and simplicity. Central Idea/ Thesis: I wonÃ¢â¬â¢t speak in the context of his life and ways, but I would rather put a light on his personal qualities and would start with how non-violence led him to greatness and finally how he lived his entire life with simplicity. Starting with my first point, Main Point 1: His bravery as an individual, transcended into the millions who were under the British Empire A. India was one of the prized countries under British Rule 1. India was a country rich in traditions and culture thousands of years old. 2. The British Empire took control of the government of India. 3. Ancient traditions and religions were thrown out. As you can well imagine, the native people of India suffered greatly. When Gandhi came to India from South Africa, Instead of encouraging native born Indians to take up arms and force the British colonists out of their country, Gandhi created a policy of non-violent protest. Ã¢â¬Å"Non-violence,Ã¢â¬ he said, Ã¢â¬Å"is a weapon for the brave.Ã¢â¬ Gandhi explains his philosophies and way of life in his autobiography Ã¢â¬Å"The Story of My Experiments with Truth.Ã¢â¬ One of his famous quote was Ã¢â¬Å"An eye for an eye makes the whole world blind. Ã¢â¬ Gandhi was aware that this level of nonviolence required incredible faithÃ and courage, which he realized not everyone possessed. He therefore advised that everyone need not keep to nonviolence, especially if it were used as a cover for cowardice. Main Point 2: His simplicity sold the idea that he wanted no praise for return to his services Moving on to my second point, Gandhi earnestly believed that a person involved in social services should lead a simple life which he thought could lead to divinity. He gave up western style clothing upon returning to India from South Africa. He dressed to be accepted by the poorest person in India, advocating the use of homespun cloth. Gandhi and his followers adopted the practice of weaving their own clothes from thread they themselves spun and encouraged others to do so. It was GandhiÃ¢â¬â¢s view that if Indians made their own clothes it would be an economic blow to the british establishment in India. Consequently, the spinning wheel was later incorporated into the flag of india. He subsequently wore a dhoti for the rest of his life to express the simplicity in his life. Conclusion Moving on to the conclusion, Review: I have shared with you gandhiÃ¢â¬â¢s principles in nonviolence and simplicity which played a major role in Indian freedom movement. Clincher: I hope I made you learn bit about a great Indian freedom fighter who made India. I thank you all for listening my speech.
Friday, November 8, 2019
Biography of Albert Fish, Notorious Child Serial Killer Hamilton Howard Albert Fish (May 19, 1870 - January 16, 1936) is known for being one of the vilest pedophiles, child serial killers, and cannibals of all time. After his capture he admitted to molesting over 400 children and tortured and killed several others, however, it was not known if his statement was truthful. He was also known as the Gray Man, the Werewolf of Wysteria, the Brooklyn Vampire, the Moon Maniac, and The Boogey Man. Fish was a small, gentle-looking man who appeared kind and trusting, yet once alone with his victims, the monster inside him was unleashed; a monster so perverse and cruel, his crimes seem unbelievable. He was eventually executed and according to rumors, he turned his own execution into a fantasy of pleasure. Long Roots of Insanity Albert Fish was born on May 19, 1870, in Washington D.C., to Randall and Ellen Fish. FishsÃ family had a long history of mental illness. His uncle was diagnosed with mania. He had a brother that was sent to a state mental institution and his sister was diagnosed with a mental affliction. Ellen Fish had visual hallucinations. Three other relatives were diagnosed with mental illness. His parents abandoned him at a young age and he was sent to an orphanage. The orphanage was, in Fishs memory, a place of brutality where he was exposed to regular beatings and sadistic acts of brutality. It was said that he began to look forward to the abuse because it brought him pleasure. When asked about the orphanage, Fish remarked, I was there til I was nearly nine, and thats where I got started wrong. We were unmercifully whipped. I saw boys doing many things they should not have done. By 1880, Ellen Fish, now a widow, had a government job and was able to remove Fish, at the age of 12, from the orphanage. He had very little formal education and grew up learning to work more with his hands than his brains. It was not long after Fish returned to live with his mother that he began a relationship with another boy who introduced him to drinking urine and eating feces. Albert Fishs Crimes Against Children Begin According to Fish, in 1890 he relocated to New York City and began his crimes against children. He made money working as a prostitute and began to molest boys.Ã He would lure children away from their homes, torture them in various ways, including his favorite, the use of a paddle laced with sharp nails, then rape them. As time went on, the sexual fantasies he would act out on the children grew more fiendish and bizarre, and often ended in murdering and cannibalizing his young victims. Father of Six In 1898 he married and later fathered six children. The children led average lives up until 1917 after Fishs wife ran off with another man. It was at that time the children recall Fish occasionally asking them to participate in his sadomasochistic games. One game included the nail-filled paddle Fish used on his victims. He would ask the children to paddle him with the weapon until blood ran down his legs. He also found enjoyment from pushing needles deep into his skin. After his marriage ended, Fish spent time writing to women listed in the personal columns of newspapers. In his letters, he would go into graphic detail of sexual acts he would like to share with the women. The descriptions of these acts were so vile and disgusting that they were never made public even though they were submitted as evidence in court. According to Fish, no women ever responded to his letters asking them, not for their hand in marriage, but for their hand in administering pain. Across State Lines Fish developed his skill for house painting and often worked in different states across the country. Some believe he selected states largely populated with African Americans. It was his belief that the police would spend less time searching for the killer of African American children than a prominent Caucasian child. Thus, several of his victims were black children selected to endure his torture using his own labeled instruments of hell which included the paddle, meat cleaver, and knives. Polite Mr. Frank Howard In 1928, Fish answered an ad by 18-year-old Edward Budd who was looking for part-time work to help out with the family finances. Albert Fish, who introduced himself as Mr. Frank Howard, met with Edward and his family to discuss Edwards future position. Fish told the family that he was a Long Island farmer looking to pay a strong young worker $15 a week. The job seemed ideal and the Budd family, excited about Edwards luck in finding the job, instantly trusted the gentle and polite Mr. Howard. Fish told the Budd family that he would return the following week to take Edward and a friend of Edwards out to his farm to begin working. The following week Fish failed to show on the day promised, but did send a telegram apologizing and set a new date to meet with the boys. When Fish arrived on June 4, as promised, he came bearing gifts for all the Budd children and visited with the family over lunch. To the Budds, Mr. Howard seemed like a typical loving grandfather. After lunch, Fish explained to the family that he had to attend a childrens birthday party at his sisters home and would return later to pick up Eddie and his friend to take to the farm. He then suggested that the Budds allow him to bring their oldest daughter, ten-year-old Grace along to the party. The unsuspecting parents agreed and dressed her in her Sunday best, Grace, excited about going to a party, left her house for the very last time. Grace Budd was never seen alive again. Six Year Investigation The investigation into the disappearance of Grace Budd went on for six years before detectives received any substantial break in the case. Then on November 11, 1934, Mrs. Budd received an anonymous letter which gave grotesque details of the murder and cannibalism of her precious daughter, Grace. The writer tortured Mrs. Budd with details about the empty house her daughter was taken to in Worcester, New York. How she was then stripped of her clothing, strangled and cut into pieces and eaten. As if to add some solace to Mrs. Budd, the writer was emphatic about the fact that Grace had not been sexually assaulted at any time. By tracing the paper the letter to Mrs. Budd was written on, the police were eventually led to a flophouse where Albert Fish was living. Fish was arrested and immediately began confessing to killing Grace Budd and several hundred other children. Fish, smiling as he described the grisly details of the tortures and murders, appeared to the detectives as the devil himself. Albert Fishs Insanity Plea On March 11, 1935, Fishs trial began and he plead innocent by the reason of insanity. He said there were voices in his head telling him to kill children that made him do such horrendous crimes. Despite the numerous psychiatrists who described Fish as insane, the jury found him sane and guilty after a short 10-day trial. He was sentenced to die by electrocution. On January 16, 1936, Albert Fish was electrocuted at Sing Sing prison, reportedly a process Fish looked upon as the ultimate sexual thrill but later dismissed as just rumor. Source Deranged: The Shocking True Story of Americas Most Fiendish Killer!, Harold Schechter
Tuesday, November 5, 2019
Biography of John C. FrÃ ©mont, Soldier, Explorer John C. FrÃ ©mont (January 21, 1813Ã¢â¬âJuly 13, 1890) held a controversial and unusual place in mid-19th century America. Called The Pathfinder, he was hailed as a great explorer of the West. While FrÃ ©mont did little original exploring as he mostly followed trails that had already been established, he did publish narratives and maps based on his expeditions. Many emigrants heading westward carried guidebooks based on FrÃ ©monts government-sponsored publications. FrÃ ©mont was the son-in-law of a prominent politician, Sen. Thomas Hart Benton of Missouri, the nations most prominent advocate ofÃ Manifest Destiny. In the mid-1800s,Ã FrÃ ©mont was famed as the living embodiment of westward expansion. His reputation suffered somewhat due to controversies during the Civil War, when he seemed to defy the Lincoln administration. But upon his death, he was fondly remembered for his accounts of the West. Fast Facts: John Charles FrÃ ©mont Known For: Senator from California; first Republican candidate for president; known for expeditions to open up the West to settlersAlso Known As: The PathfinderBorn: January 21, 1813 in Savannah, GeorgiaParents: Charles FrÃ ©mon, Anne Beverley WhitingDied: July 13, 1890Ã in New York,Ã New YorkEducation: Charleston CollegePublished Works:Ã Report of the Exploring Expedition to the Rocky Mountains, Memoirs of My Life and Times, Geographical Memoir upon Upper California, anÃ Illustration of His Map of Oregon and CaliforniaAwards and Honors:Ã Namesake for schools, libraries, roads, etc.Spouse: Jessie BentonChildren: Elizabeth Benton Lily FrÃ ©mont, Benton FrÃ ©mont, John Charles FrÃ ©mont Jr., Anne Beverly Fremont, Francis Preston Fremont Early Life John Charles FrÃ ©mont was born on January 21, 1813 in Savannah, Georgia. His parents were embroiled in scandal. His father, a French immigrant named Charles Fremon, had been hired to tutor the young wife of an elderly Revolutionary War veteran in Richmond, Virginia. The tutor and student began a relationship and ran away together. Leaving behind a scandal in RichmondÃ¢â¬â¢s social circles, the couple traveled along the southern frontier for a time before eventually settling in Charleston, South Carolina. FrÃ ©montÃ¢â¬â¢s parents (FrÃ ©mont later added the Ã¢â¬Å"tÃ¢â¬ to his last name) never married. His father died when FrÃ ©mont was a child, and at the age of 13, FrÃ ©mont found work as a clerk for a lawyer. Impressed by the boyÃ¢â¬â¢s intelligence, the lawyer helped FrÃ ©mont get an education. The young FrÃ ©mont had an affinity for mathematics and astronomy, skills that would later be very useful for plotting his position in the wilderness. Early Career and Marriage FrÃ ©monts professional life began with a job teaching mathematics to cadets in the U.S. Navy, and then working on a government surveying expedition. While visiting Washington, D.C., he met the powerful Missouri Sen. Thomas H. Benton and his family. FrÃ ©mont fell in love with BentonÃ¢â¬â¢s daughter Jessie and eloped with her. Sen. Benton was at first outraged, but he came to accept and actively promote his son-in-law. The role that Bentons influence played in FrÃ ©monts career cannot be overstated. In the decades before the Civil War, Benton exerted great influence on Capitol Hill. He was obsessed with expanding the United States to the West. He was perceived as the nations greatest proponent of Manifest Destiny, and he was often considered as powerful as the senators in the Great Triumvirate: Henry Clay, Daniel Webster, and John C. Calhoun. First Expedition to the West With Sen. BentonÃ¢â¬â¢s help, FrÃ ©mont was given the assignment to lead an 1842 expedition to explore beyond the Mississippi River to the vicinity of the Rocky Mountains. With the guide Kit Carson and a group of men recruited from a community of French trappers, FrÃ ©mont reached the mountains. Climbing a high peak, he placed an American flag on top. FrÃ ©mont returned to Washington and wrote a report of his expedition. While much of the document consisted of tables of geographical data that FrÃ ©mont had calculated based on astronomical readings, FrÃ ©mont also wrote a narrative of considerable literary quality (most likely with considerable help from his wife). The U.S. Senate published the report in March 1843, and it found a readership in the general public. Many Americans took special pride in FrÃ ©mont placing an American flag atop a high mountain in the West. Foreign powers- Spain to the south and Britain to the north- had their own claims on much of the West. And FrÃ ©mont, acting purely on his own impulse, had seemed to claim the distant West for the United States. Second Expedition to the West FrÃ ©mont led a second expedition to the West in 1843 and 1844. His assignment was to find a route across the Rocky Mountains to Oregon. After essentially accomplishing his assignment, FrÃ ©mont and his party were located in Oregon in January 1844. Rather than returning to Missouri, the expeditionÃ¢â¬â¢s starting point, FrÃ ©mont led his men southward and then west, crossing the Sierra Nevada mountain range into California. The trip over the Sierras was extremely difficult and dangerous, and there has been speculation that FrÃ ©mont was operating under some secret orders to infiltrate California, which was then Spanish territory. After visiting SutterÃ¢â¬â¢s Fort, the outpost of John Sutter, in early 1844, FrÃ ©mont traveled southward in California before heading eastward. He eventually arrived back in St. Louis in August 1844. He then traveled to Washington, D.C., where he wrote a report of his second expedition. The Importance of FrÃ ©monts Reports A book of his two expedition reports was published and became extremely popular. Many Americans who made the decision to move westward did so after reading FrÃ ©montÃ¢â¬â¢s stirring reports of his travels in the great spaces of the West. Noted Americans, including Henry David Thoreau and Walt Whitman, also read FrÃ ©montÃ¢â¬â¢s reports and took inspiration from them. Sen. Benton, as a proponent of Manifest Destiny, promoted the reports. And FrÃ ©monts writings helped create great national interest in opening the West. Controversial Return to California In 1845 FrÃ ©mont, who had accepted a commission in the U.S. Army, returned to California and became active in rebelling against Spanish rule and starting the Bear Flag Republic in northern California. For disobeying orders in California, FrÃ ©mont was arrested and found guilty at a court-martial hearing. President James K. Polk overturned the proceedings, but FrÃ ©mont resigned from the Army. Later Career FrÃ ©mont led a troubled expedition in 1848 to find a route for a transcontinental railroad. Settling in California, which by then had become a state, he briefly served as one of its senators. He became active in the new Republican Party and was its first presidential candidate, in 1856. During the Civil War, FrÃ ©mont received a commission as a Union general and commanded the U.S. Army in the West for a time. His tenure in the Army came to an end early in the war when he issued an order freeing slaves in his territory. President Abraham Lincoln relieved him of command. Death FrÃ ©mont later served as territorial governor of Arizona from 1878 to 1883. He died at his home in New York City on July 13, 1890. The next day, a New York Times front-page headline proclaimed, The Old Pathfinder Dead. Legacy While FrÃ ©mont was often caught up in controversy, he did provide Americans in the 1840s with reliable accounts of what was to be found in the distant West. During much of his lifetime, he was considered by many to be a heroic figure, and he played a major role in opening the West to settlement. Sources The Editors of Encyclopaedia Britannica. Ã¢â¬Å"John C. FrÃ ©mont.Ã¢â¬ Ã EncyclopÃ ¦dia Britannica, 8 Feb. 2019.FRÃâ°MONT, John Charles. Congress.gov.Ã¢â¬Å"John C. FrÃ ©mont.Ã¢â¬ Ã American Battlefield Trust, 1 Nov. 2018.
Sunday, November 3, 2019
Final Exam - Essay Example The world had just experienced an economic depression and majority of the Germans had lost hope in recovering their lost funds that they had invested in stocks. The Nazism provided the much needed hope to help the citizens something which the Weimar government had failed to do. This attracted majority of the populations to the support of the Nazis hence they had a great following. Hitler then became even stronger by unification with the national conservatisms party in Germany which became a major power. The World War II was majorly caused by the aggression of countries such as Japan, Italy and Germany. This was majorly influenced by the economic depressions that had hit the countryÃ¢â¬â¢s leading to high inflations in the economy. Majority of the citizens from this countries opted for military use to gain what they wanted. Japan military attacked China and even set up Manchukuo in China so that they could get access to the minerals to help their countries. This led to bombings in cities such Guangzhou that resulted into war crimes fuelling the world tensions. Invasions of Nazi attacks and the Soviet UnionÃ¢â¬â¢s, for instance Germany attacked Poland and acquired Sudetenland of the Czech Republic without their consent. Italy on the other hand carried attacked on Austria and expanded into East Africa regions such Ethiopia to acquire wealth that made the League of Nations to announce them assailant. As a result, the Britain and France came in to help the vulnerable nations from ag gressions of the dictatorship regimes. This led to the rise of the Second World War II. However, this war could have been avoided if Britain and France had no soft spot for the hard-line positions held by Germany as they acquired other territories or if the European countries had addressed the economic depression that had affected the various nations. They had resources and always allowed
Friday, November 1, 2019
Research Proposal Example Therefore, even those consumers who wished to purchase electronics faced restrictions in doing so since there was limited credit. This resulted in huge losses for electronics companies, including Blackberry, Motorola Mobility, and Nokia, evidencing the significant effects the recession was having on the electronics industry. The research paper will seek to evaluate the effects of the recession on behaviour of the consumer in the UK electronics industry, particularly with regards to the smartphone industry. Understanding the response of consumers to the economic downturn with regards to their buying behaviour is imperative for companies seeking to ensure future success (Chakrabarti, 2011: p56). While signs show that the UK economy is stabilizing, leading to questions about this researchÃ¢â¬â¢s relevance, the changes to consumer behaviour by recessions tend to last for a long time. Therefore, even as economists signal the end of the recession and beginning of recovery, this is unlike ly to be reflected immediately by consumers in their buying behaviour. This literature review will seek to provide a strong foundation in order to understand various widely used consumer behaviour models, which is important in investigating current buying behaviour and decision-making process of consumers in the UK. Consumer behaviour accounts for every decision and action taken by individuals during the purchase of services and goods. According to Dees & Soares (2013: p5), studying the behaviour of consumers is important since for firms to be successful, they should understand the forces that drive consumers to make decisions about purchasing a product, while also helping determine why they choose one brand over another, how they come to these decisions, and how this information can be used for value creation. Foxall (2013: p99) defines consumer behaviour as the study of those processes through which groups or