Dwight D Eisenhower Essay -- essays research papers

He was born in a small town called Deniso in western Texas in the year 1890 (Hargrove 22).Then he and his family moved to a railroad town called Abilene in the state of Kansas. Here Dwight Eisenhower grew upwith his 13 other family members. (Hargrove 19). Dwight David Eisenhower is one of Americas greatest heroes with his military career to his two terms as President of the United States. Dwight Eisenhower had many accomplishments to and from West Point through World War One. Ike Eisenhower wanted to serve his country in any way he could. He found the idea of being a sailor in the U.S Navy intriguing, but when he later applied for entering he found that he was too old at the age of 20. Then after studying hard Eisenhower was accepted atthe West Point Military Academy with the help of a U.S senator (Hargrove33). At college Ike showed himself as a hero on the Army Football team asan end (Hargrove 34). He also found an easier procedure for working advanced calculus (Hargrove 36). At the end of his college career in 1915,Eisenhower graduated number 61 out of a class of 164 (Hargrove 38). Eisenhower's military journey began during World War One. When he graduated college World War One was still raging through Europe. Instead of fighting in the infantry overseas Eisenhower was to stay home on U.Sbases (Hargrove 41). After being promoted to a Lieutenant Colonel, Eisenhower was sent to Camp Colt to train soldiers about tanks (Hargrove42). Then in the year 1933 he became one of the ...

The Importance of Budgeting and Long Range Financial Goals :: essays papers

The Importance of Budgeting and Long Range Financial Goals Me, being a financial independent have experienced first hand how important it is to keep a financial plan. Using a financial plan I have elevated my savings abilities a long way. Knowing where each dollar is being spent helps the spender to manage each dollar in an uplifting way. In a ten-year plan my goal would have to be to save at least twelve hundred dollars a year which would one hundred dollars each month of that financial plan. Using the persona financial profile assigned by you at the beginning of the year this long-term goal would be possible. Being in college, managing money is very important. Keeping a portfolio and an account of all money spent is a very important step in my keeping my financial situation in good terms. Becoming in debt is another concern of mine. Debt includes, credit cards loans, store credits accounts, or any other form of borrowing money. A large amount of students make the mistake of purchasing things that they have no money for. This is why credit is so bad for students. A personal financial plan is only possible if the independent is focused on what he or she is doing. You have to account for each dollar and not cheat yourself. The importance of budgeting all depends on the independent. If the independent is focused on saving and accounting for their money then it will work! It is needed in each college student’s life. Being in college makes it extra difficult to decipher what you are doing with your money. A greater percentage of students that have used this type of financial program have been successful rather than those, which don’t account for the money that they spend. Having a long-range financial goal can help you all throughout life.

The Great Saljuq Sultanate :: essays research papers

The Great Saljuq Sultanate! Although the Turks had played an important role in the Islamic world, before the 11th century, the arrival of the Saljuq Turks marks a new era in Islamic history. The purpose of this paper is to discuss the role of the Saljuq Turks’ in Islam. In doing so, the paper will be divided in two parts. The first part will present the historical background of the arrival of the Saljuqs and their participation in Islamic politics. The second part will discuss the contribution of the Saljuq administrative system to Islamic politics. Turks had been participating in the Islamic politics well before the 11th century. For example, the Mamluks and the Ghaznawids were from Turkish origin. What made the Saljuqs distinct from these earlier Turks is how they have penetrated Islamic politics. Before the 11th century, Mamluks and the Ghaznawids were slaves recruited as individuals and took power from inside. However, the Saljuqs came in as organized tribal groups and conquered the Persia and much of the border lands.   Ã‚  Ã‚  Ã‚  Ã‚  The Saljuq conquest marked the beginning of Turkish rule in Persia. This rule arguably lasted until 1925. In 426/1035, the Saljuq brothers Toghril Beg and Chaghri Beg led the Saljuq tribe to move into Khurasan. The brothers battled against the Ghaznawids to take over Khurasan. According to the course reader, the Khurasan population accepted the Saljuq rule just as they had earlier accepted the Ghaznawids. Five years later the Ghaznawids regrouped and waged war against the Saljuqs. The Ghaznawids were defeated and never came back. The Beg brothers ruled together until the death of Chaghri Beg in 452/1060. Morgan notes that this shared power between the two brothers was â€Å"in accordance with the Turkish conception of the nature of political sovereignty, which the Saljuqs had brought with them from central Asia.† After they had defeated the Ghaznawids from Khurasan, the brothers perceived that their major threat was the Buyids in western Persia and Iraq. It did not take long for the Saljuqs to eliminate the Buyids from Persia and Iraq. Toghril conquered Baghdad in 447/1055 and restored the Sunni rule. Consequently, Caliph Qa’im granted the title of Sultan on Toghril. Although the Buyids and the Caliph coexisted in Baghdad, their relationship was not based on the Caliph’s consent. The Buyids knew that most of their subjects in Baghdad were Sunni and half of their army were of Turkish origin whom may ally with the Sunnis.

What is enlightenment?

If the mind actually makes perception, this brings about the question whether the outcome has anything to do with the world, or if so, what level. The response to the question, vague, confusing or unusual as it was, made for continuous trouble both in Kant's idea and for a posterity trying to figure him out. To the point that knowledge fully depends on the organization of the mind and not on the world, knowledge would have no connection to the world and is not even true representation, just a solipsistic or intersubjective fantasy. Kantianism looks threatened with the doctrine that we know in our own psychology, not external things. Kant said, in consistent with psychologism that we basically do not know about things as they exist apart from perception. At the same time Kant thought he was trying to defend both a scientific realism, where science really knows the world, and a moral realism, where there is objective moral obligation, for both of which a connection to external existence is essential for enlightenment. Kant believed that rational structure of the mind reflects the rational structure of the world, even of things-in-themselves that the operating system of the processor, through modern analogy, matched the operating system of reality. But Kant had no real argument for this, that is, the ideas of reason just become postulates of morality as well as his system leaves it as something which is unproved. The paradoxes of the efforts of Kant to reconcile some of his conflicting approaches and requirements made it very difficult for the philosophers who came later to take the overall system seriously. Nonetheless, Kant does all kinds of things that seem most appropriate for a non-reductionistic philosophical system and that later philosophy has had trouble doing at all. Kant was able to provide, in phenomenal reality, for a sphere for science that was distinct and separate from anything that would end up relating to enlightenment. The endless confusion as well as conflict which still results from people trying to figure out whether or enlightenment should fit together is fully avoided by Kant, who can say, for instance, that God and divine creation cannot be part of any truly scientific theory due to the fact both involve unconditioned realities, while science can only deal with conditioned realities. In the world, everything affects any other thing, but God is free of any external causal influences. At the same time, Kant can be a phenomenal determinist with science and yet simultaneously allow for freedom and that in a way that will not be entirely explicable to us, a virtue when the very idea of a rational and purposive freedom, and not just subjective choices, but also has involved obscurities that no one has been able to enlighten. Kant's theory tries to prevent psychological explanations for behavior, however enlightening, being used to excuse moral responsibility and accountability. Thus, the disastrous childhood of the defendant, as much as it may be touching and understandable, cannot, to some extent, excuse crimes committed in full knowledge of their significance (Kant 94). The approach used by Kant is also of comparative interest because of the similar ancient Pastors philosophical distinction between conditioned realities, that mostly means that the world of experience, and unconditioned realities, which interestingly include, not only the sphere of salvation, but also space, which of course for Kant was a form imposed a priori on experience by the mind. The problems which must be sorted out with Kant are at the same time formidable. Most crucial is the confusion which results from Kant mixing together two entirely different theories in the Critique of Pure Reason. The first theory explains that the fundamental activity of the mind which is referred to as synthesis, is an activity of thought which applies certain concepts to a previously given perceptual datum from experience.

Jaws vs Saving Private Ryan Essay

This paper seeks to compare and make a critical analysis of the political and social values in the United States as reflected in film. The premise is that the elements of identity and self-perception can be seen in the types of movies during specific periods. Two Steven Spielberg films will be used for this purpose: â€Å"Jaws† which was shown in 1975 and â€Å"Saving Private Ryan† which was played in theaters in 1998. First, let me tackle the movie â€Å"Jaws†. The film has a simple but absorbing plot – it shows how a peaceful summer town called Amity Island is turned upside down with the attacks by a Great White Shark. The new Chief of Police, Martin Brody, is one of the first persons to learn of the first attack, and has a gut feel that the incident should not be taken lightly, so he planned to have the beaches closed. Nevertheless, the first incident is brushed aside by the town Mayor since their locality depended so much on the revenues from tourists during the summer. Thus, Brody’s intuitions are disregarded and eventually, another shark attack ensues. As the story goes along, more incidents happen pointing to the fact that there is a shark frequenting the Amity Island beach. Shark hunters from all over the country gather together to catch the killer shark, where a big Tiger Shark is caught but was later found to be a dud. With the Mayor’s consent, a contractor/shark hunter named Quint, is hired to catch the shark and Brody goes along with him together with Hooper, an ichthyologist, who specializes in sharks. The three of them get to work together to catch the Great White Shark, although unfortunately, Quint also becomes one of its victims. In the movie’s climactic moments, Brody is able to feed an oxygen tank (used by divers) to the Great White Shark and shoot at it at the moment when it was already aiming to make him one of its meals. The tank explodes inside the shark, and its flesh splatters all over the area turning the dark blue sea into red. Hooper, whom Brody presumed dead, then emerges from the waters and they both become ecstatic because they have succeeded in killing the Great White Shark, and their mission has finally ended. Since the movie was shown in 1975, it was not surprising that the values shown in the film were reflective of the contemporary cultural and social values during that time. At the initial part of the film, a group of teenagers are shown gathered around a campfire. One teenager is shown smoking something which is presumably Marijuana. As the camera pans right, a couple is shown kissing. In the foreground, some teens are gathered together passing around one stick which again seemed to be marijuana. Then a teenage boy with a can of beer in his hand is focused; he was smiling at someone outside the fire, a girl who was also smiling back at him. Boy approaches the girl, girl runs for the beach, boy follows but passes out before he even gets to undress. This is the girl who becomes the first victim of the shark attack. The use of marijuana was rampant in the 1970s. Drug use was a new concept at that time and drug addiction was not considered an urgent concern then. It was the time of the hippies, sexual promiscuity and assertion of individuality. It was also in the ‘70s when the abortion rate was at its highest point in the US. Sexual liberation reached its peak levels to the detriment of the young adults during that time. This is shown in the way that the teenage girl was inviting the boy to swim in the beach, but undressing along the way further enticing the boy to follow her. The sexual overtones were evident being part of a culture that was more sexually predisposed during the said period. Although the concept of feminism was already brought up in the 1960s through the Women’s Liberation Movement, the 1970s saw a second wave of feminism which took place. However, this brand of feminism was not meant to be that successful yet as it was more slanted towards activism and asserting immediate social transformation. Hence, the portrayal of women in this film â€Å"Jaws† was still that of the inferior gender. An example of this is the typical housewife, like the wife of Brody who was portrayed as the one who kept the house and took care of the children. The character of Brody’s wife was portrayed as one who was supposed to be submissive, to cheer her husband up, to support him and be there for the kids. Another scene is shown where a media man was shouting instructions to a woman who was taking down notes like a secretary. Being a secretary is synonymous to being a servant or a slave, which was how women were regarded in the early times. Women are also depicted as sexual objects as seen in the way a girl was shown screaming on the beach because she was placed by a guy on his shoulders, and she was thrilled with being on top. Being viewed as a sex object is also tantamount to treating a woman on unequal terms. In the town meeting at the mayor’s office, the men (and some elderly people) are shown sitting down with the women standing at the back all throughout, thereby implying that women were still regarded as the less knowledgeable race – part of the audience but their opinion not really highly regarded. Actually, much of the important positions in the town were held by men, and most of the movie’s scenes were, for the most part, dominated by men. This implied a continued gender partiality which pervaded the social systems in the early days of government and is still seen on the film. Conversely though, the teenage girl shown as the one initiating the sexual move in the initial portions of the film shows that there were already some hints that the social culture was already changing, and that the film’s director was seeing signs alluding to the inevitability of feminism. This goes to show that concepts of feminism and gender equality were still in the process of being materialized and it would take a few more years for its full development and adoption into society. In terms of political insights, the movie also tackled the issue of the Chief of Police’s seeming helplessness under the Mayor’s authority. Despite the danger of possible shark attacks, the mayor denied Brody’s request to close the beach because of the anticipated loss of revenues. This denoted the irony of electing public officials who, instead of upholding the welfare of the local residents to whom they owe their place in public office, allowed even more lives to be endangered. Now, pertaining to the movie â€Å"Saving Private Ryan†, the movie as mentioned earlier, was shown in theaters in 1995, but the majority of the settings were in June 1944 in France, which was the beginning of World War II. The film starts with an old man going to a military cemetery with his family, and he breaks down as he faces one of the white crosses. His identity is not revealed nor is the name of the soldier who was buried on the grave he was facing. His face is held in close-up and a foreshadowing technique is used to bring up what happened in the past. Capt. John Miller (Tom Hanks) heads an infantry of soldiers who were sent to Omaha Beach in France as part of the US Military troops to fight against the French and the Germans in World War II. His troops are almost cut in half but they get to survive. Later on, Capt. Miller is given a mission by the Chief of Staff of the US Army, which is an instruction to find Private James Francis Ryan (Matt Damon) of Iowa and bring him back to his mother at all costs. This was because Private Ryan’s three brothers who were also soldiers have all passed away, and it was deemed imperative to bring him back alive for his mother, who had no other family left but his only living son. Capt.  Miller succeeds in finding Private Ryan but ends up having two of his men killed, and later on, he himself ends up sacrificing his life. Private Ryan is the old man who carries the guilt of having had three men to sacrifice their lives for his safety. He cries at the foot of Capt. Miller’s grave telling him that he tried to live his life well just so he may become worthy of the sacrifices they made for his sake. The genre of the film is mostly action, although there were emotional scenes as in the time when Capt.  Miller was trying to hide his sorrow from his other soldiers because of the death of his men. Leadership in the army is difficult because he always had to show his team that he was strong and always in full control of the situation. Other emotional scenes were: 1) one of his timid soldiers crying because he wasn’t able to do anything for his comrades because of his cowardice; 2) the army vehicle coming to the house of the Ryan’s where the news on the death of the 3 soldiers were to be informed to their mother; and 3) the time Capt.  Miller died. As a 1995 film, I could say that the movie tried to veer away from politics and other social issues and sought to focus on the theme of the horrors of war. Since almost 95% of the film was set in the 1940s during the war, the presence of women in the film was totally inappropriate, and hence most of the scenes were dominated by men. The film dealt with the fight scenes between US soldiers and their enemies, the goal of accomplishing their mission and finally, being able to save Private Ryan. No references were made to feminism or sexual issues, and there were no romantic scenes, or allusions to anything sexual in nature. There was one scene however when, there was a French song being played over the phonograph and translated by one of the soldiers who could understand the language. It was a melancholic love song and somehow, the conversation was directed to a memory remembered by one of the soldiers. It was about a woman who had big breasts and it was just one of those things that men talked about just to have a good laugh. Other than this, there were no other issues raised pertaining to gender inequality or incidents of treating women as inferior. The only time women were shown in the film was 1) at the beginning and ending, when Private Ryan was heading for the Army cemetery with his family; and 2) in the World War II scenes when a family was taken hostage by some French soldiers. In both instances, the women were shown as merely part of a family, but nothing was implied as to what role they had to play or what duties they were expected to perform. In other words, the director preferred to stay in a â€Å"safe zone† on the feminism issue. Regarding politics, no particular reference was made to the US government whether at the national or local levels, although the hierarchy in the military was certainly illustrated as the army soldiers had to follow the orders of their superiors at all times, even if it may cost them their lives. Such portrayal showed the strictness within the military – â€Å"obey before you question†, a popular adage among the uniformed personnel, is still practiced up to now. The making of a war film in the US during this time was perhaps influenced by the Gulf War, the war against Somalia, and later on against Haiti during the 1990s. It was also the rise of the internet, the beginning of the Information Age and the emergence of the Third Wave of Feminism. Although these three concepts were not tackled in this movie, it is particularly significant that Director Steven Spielberg chose not to inject modernity into this film. Instead, it sought to capture the violence, carnage and cruelty of war, and the devastation – both physical and emotional – which it creates in the hearts and minds of its victims. The emotional scars made by the war are irreversible, and the lives lost as a consequence of war can be very painful for those who are left behind. Comparing the two movies together, it can be said that Spielberg was good in eliciting fear from the viewer in both films – one due to the suspense from the shark attack, and the other because of the violence depicted during the time of war. Spielberg was excellent at showing the gore and aggression in two different film genres. Although movies are only make-believe representations of the real thing, Spielberg did a good job with regards to Jaws, where the editing is said to have been instrumental in making the illusion of the Great White Shark look very authentic. The boat scenes and the chase scenes between the humans and the shark were filled with suspense as the film approached its climax. In like manner, the war scenes in Saving Private Ryan are an improved version of the bloodiness portrayed in Jaws. Here, the soldiers who have been shot, the mangled bodies, detached limbs, and blood gushing from the wounds of the injured soldiers just seemed so real, you could almost smell and taste the blood gushing out. The climax of the movie was reached as the lead actor faced a tank with only a pistol on his hand. Similarly, both of the movies had happy yet tragic endings. In Jaws, the lead actor, Brody becomes triumphant as he succeeds in making the oxygen tank bit by the shark to explode and thus tear the shark to pieces. However, Quint, who is the shark hunter and who was actively in pursuit of the culprit, was not that lucky because he too was made into a meal by the shark. Conversely, the lead actor in the film Capt. Miller dies because of a gunshot on the chest which he takes in while protecting Private Ryan. The protected soldier, Private Ryan, gets to live his life well, until his old age and is eternally grateful to his benefactors (Miller and his 2 soldiers) for giving him the importance that he didn’t think he deserved. In comparing the social and cultural issues during the two periods, it can be said that the status of women in society has significantly evolved from Jaws to Saving Private Ryan. Moreover, the issues of feminism and gender equality have improved considerably from the older to the more recent film. As the quality of film-making was enhanced, so did the social and cultural issues become better in status. Politics and sexual issues which are considered sensitive concerns were not touched on in the 2nd film, perhaps due to the awakened realizations related to the current times – matters which were not taken into account during the filming of Jaws.

Purpose And Functions Of Accounting Accounting Essay

Accounting has been around since the beginning of civilisation. Accountancy participated in the development of metropoliss, trade, and the constructs of wealth and Numberss. The importance of accounting can non be overemphasized. Equally of import are the criterions used to guild the application of accounting pattern. Without rules and criterions, fiscal coverage would non reasonably present the fiscal place of a company. Accounting has changed and evolved immensely over clip and continues to alter. In this assignment, I will specify accounting and the different procedures of accounting records. I will besides Distinguish between Financial Accounting and Management Accounting and sketch the advantages and disadvantages, with illustrations. The beginning of civilisation occurred during the passage from hunter-gatherer to farmer. Farming led to harvest excess and hence the demand to merchandise and barter. A Jericho, the oldest metropolis known to historiographers was the first known trading centre for excess goods. Personal wealth created the demand to maintain path of stock lists. Ancient bookkeepers used little clay balls called items to number and maintain path of bing wealth. These items were used as grounds of minutess. Over clip, the items were used to do feelings in clay along with images which represented the first efforts at accounting. These events took topographic point around 5000 B.C. ( Giroux ) Evidence suggests that dual entry clerking developed in Italy around 1200 B.C. The first book written on dual entry clerking was written by Luca Pacioli in 1494. ( Smith ) Pacioli was referred to as the male parent of accounting, but he did non really contrive the system he described. He merely wrote about the concern patterns used by merchandisers in Venice at the clip. Many of his Hagiographas were used for several centuries. With the development of engineering, wealth, and trade came the demand to adequately account for the complexness involved.2.0 What is accounting?AAccounting a subdivision of Accountancy. It is a service activity. Its map is to supply information, A chiefly fiscal in nature, about economic entities that is expected to be utile in doing economic determinations, in doing sound picks among alternate classs of action.A Accounting, is frequently called â€Å" The linguistic communication of Business † A statement of basic accounting theory defines accounting as the procedure of identifying, mensurating and pass oning economic information to license informed judgement and determination by users of the information. ( Evanson, Illinois: American Accounting Association,1966 ) A Accounting is the art of recording, sum uping, describing and analysing fiscal minutess. That is the systematical record of twenty-four hours to twenty-four hours events to cognize about net income, assets and liabilities. Accounting is about answerability. Most organisations are externally accountable In some manner for their actions and activities. They will bring forth studies on their activities that will reflect their aims and accomplishments to people to whom they are accountable.Purpose and Functions of Accounting.A To supply quantitative, fiscal information about economic entities to statement users so that they could do informed judgement and better decision.A2.1 UseRs of Accounting InformationAccounting is an information system that measures concern activities, processes information into studies and communicates the studies to determination shapers. A cardinal merchandise of this information system is a set of fiscal statements-the paperss that report fiscal information about agreeableness to determination shapers. These studies tell us how good an entity is executing in footings ofA net incomes and losingss and where it stands in fiscal footings. We have two types of users of accounting. That is internal users and external users. Some illustrations of users of accounting are as follows: – They use accounting figures to Suppliers – decide if they can give recognition installations to the house, when providing stuffs Creditors – -Short term ; find if the sum due by the house will be paid on clip and if more money can be given on recognition. -long term- determine if capital and involvement will be paid in due clip Bank and Financial Institutions will used accounting figures to make up one's mind on overdraft, loan or rental installations. Contractors-decide whether they will go on to work for the house and the possibility of more plants if the company is spread outing. Government – will make up one's mind on allotment of resources. If the activities have to be regulated and besides determine revenue enhancement policies. Customers – maintain themselves update about the company. That is if the house is traveling on good figures, they react to market demands. For case they might will develop new merchandises. Investors – to judge chances on their investing and make up one's mind what to make with their portions. That is selling them if he feels that the monetary value of his portion might fall due to hapless public presentation of the house, retain or purchase more if the stockholder feels that the company will go on to turn Potential investors – to make up one's mind if buying portions of that house will be fruitful or non Management reappraisal: – Short term solvency Long term solvency Activity ( effectual use ) Profitableness in relation to turnover Profitableness on investing Employees – to cognize the strength and prosperity of the company. To measure the capacity to pay wage, retirement benefits and employment chances. Tax Governments: measure the revenue enhancement liabilities of the endeavor Populace: find how the company will impact the vicinity, for case employment, local providers, tendencies or developments as per Corporate Social Responsibility.2.2 Branchs of AccountingGeneral Accounting or Financial AccountingA It is concerned with the entering ofA minutess for a concern or other economic unit and the periodic readying ofA statements from these records. AuditingA Is a service pattern who examines records, statements and show an sentiment sing their equity of histories. Cost AccountingA emphasizes the finding and the control of costs peculiarly the costs of fabrication procedures and of the manufactured merchandises. Management Accounting is concerned with the application of appropriate techniques and constructs in treating the historical and jutting economic information of an entity, to help direction in puting up sensible economic aims and in doing rational determinations towards the attainment of these aims. Tax Accounting includes the readying of revenue enhancement returns and the consideration of the revenue enhancement effects of proposed concern minutess. Accounting Systems is concerned with the creative activity of accounting and office processs for the accretion and the coverage of fiscal informations Budgetary Accounting represents the program of fiscal operations for a period and through histories and sum-ups, provides comparings of existent operations with the preset program Government AccountingA specializes in the minutess of political units with respects to the concern facet of public disposal. It chiefly focuses on the properA detention of authorities financess and their intents. Accounting Education is possibly the most obvious field of specialisation. In add-on to learning, many accounting professors engage in auditing, revenue enhancement accounting orA other countries of accounting. Internal AuditingA trades with finding the operational efficiency of the company sing protection of the company ‘s assets, truth and dependability of the accounting informations, and attachment to order managerial policies. International AccountingA include particular accounting for international minutess, comparings of accounting rules in different states, and harmonisation of diverse accounting criterions worldwide and revenue enhancement demands ofA all the states in which the company does concern. .Not-for-profit AccountingA trades with particular accounting for charitable organisations, A spiritual groups, governmental bureaus, schools and co-ops etc Though we have different subdivisions of accounting the two chief signifiers of accounting information are fiscal accounting and managerial accounting. We will discourse about these two subdivisions of accounting in the 2nd portion of this assignment.2.3 BASICS OF AccountingAccounting is based on maintaining records on sound accounting rules which are as follows: Systematic categorization and recordings in books of histories Book- maintaining ( entering of events and minutess ) Sum uping the records – test balance, ledger, net income and loss and balance sheet Interpreting the fiscal minutess2.4 Primary aims of AccountingThe primary aims are: Maintain Accounting records Calculate the consequences of operations Determine the fiscal place Communicate the information to users About all companies create end-of-year fiscal studies, and a new set of books is begun each twelvemonth. Depending on the nature of the company and its size, fiscal studies can be prepared at much more frequent ( even daily ) intervals.3.0 Procedures of accounting recordsThe procedures of accounting records are: Identifying Measuring Recording Classifying Sum uping Analyzing Interpreting Communicate the fiscal minutess and events The map of these procedures is to keep orderly records to set up fiscal public presentation and fiscal state of affairs, and to pass on the accounting information to the concerned parties to which the company is accountable.IdentifyingFirst traffics are identified and their needed paperss are collected. That is designation of minutess and economic events of a specific organic structure. It involves choosing the activities related to a Firm. Bills from providers or payment made to creditors are illustrations of economic events.MeasuringIn accounting every recorded dealing of the company needs to be measured in a common unit for case the state ‘s local currency. In Mauritius, many houses trades with abroad companies. However they have to utilize a unvarying pecuniary unit when mensurating minutess.RecordingDealingss are recorded to supply a history of the organisation ‘s fiscal activities. That is maintaining systematic record in proper books of histories. Recording is done on a regular basis and it enables the company to place all the traffics of the house.ClassifyingAfter minutess are recorded in history books, they are posted to the appropriate histories. That is rent in rents account, gross revenues in gross revenues account. Classifying is the analysis of concern minutess of similar nature..Sum upingAfter the above processes the information found in fiscal statements are analyzed make decisions about the profitableness and fiscal places of the concern. It will so decently presented harmonizing to Accounting Torahs ( Trial balance, trading and profit-and-loss history and balance sheet ) to do it apprehensible to internal and external users of the fiscal information.Analyzing and InterpretingThe trading and profit-and-loss history and balance sheet are analyzed to pull decisions on the fiscal strengths or the failings of the house. It besides helps to determind growing or lessening in gross revenues. These are achieved by ciphering assorted ratios and per centums or by using other techniques. The information is used for fixing the hereafter aims and methods for achieving such aims.CommunicatingThe accounting information is so communicated users or individual concerned. This is made by administering to the users the fiscal studies. It includes income statement, balance sheet and other extra information in the signifier of accounting ratios, graphs, diagrams etc. The consequences of analysis and reading must be communicated to the parties who are to do determinations or signifier judgements so that appropriate determinations may be taken at the right clip4.0 What is fiscal accounting and Managerial ACCOUNTING?Though we have different subdivisions of accounting the two chief signifiers of accounting information are fiscal accounting and managerial accounting. Talk of accounting, we besides need to advert Tax accounting. As the name itself, revenue enhancement accounting focuses on revenue enhancement issues. It provides revenue enhancement information to revenue enhancement governments.Fiscal AccountingFinancial and direction accounting are both of import tools for a concern, but serve different intents. A concern uses accounting to find operational programs in the hereafter, to reexamine past public presentation and to look into current concern maps. Management and fiscal accounting have different users, as investors are non normally involved in the daily operations of the concern but are concerned about their investing, whereas directors need information rapidly to do day-to-day concern determinations. Fiscal accounting is used to show the fiscal wellness of an organisation to its external stakeholders. Board of managers, shareholders, fiscal establishments and other investors are the audience for fiscal accounting studies. Fiscal accounting nowadayss a specific period of clip in the past and enables the users to see how the company has performed. Fiscal accounting studies must be filed on an one-year footing, and for publicly traded companies, the one-year study must be made portion of the populace record Fiscal Accounting is concerned with classifying, mensurating and entering the minutess of a concern. It is geared towards external users of accounting information. Fiscal accounting provides information that would be helpful in pulling capital. It shows the fiscal place of a concern at a peculiar point in clip and shows how a concern has performed over a specific period. The three chief fiscal statements that help to accomplish this purpose are the Profit & A ; Loss history, the Balance sheet and the Cash Flow Statement.Managerial AccountingOn the other manus, direction accounting is a system designed unambiguously for the company direction squad. It provides current and accurate information to directors of the company to do determinations refering the daily operations of a concern. It is non based on past public presentation, but on current and future tendencies. Because directors frequently have to do operation determinations in a short period of clip in a fluctuating environment, direction accounting relies chiefly on prediction of markets and tendencies. The information is used for planning of future ends of the company. It besides helps to measure internal public presentation of the company.4.1 Differences between Financial and Managerial accounting.The users of Financial accounting is chiefly external individuals as it describes the whole administration. For illustration stockholders, creditors, Banks and other fiscal establishments. A direction accounting system produces information that covers portion of the organisation or a specific section that is used within an organisation, by directors and employees for determination devising. Fiscal histories are supposed to be in specific format. This will simplify affairs when seeking to compare histories of different companies. On other manus there is no particular format for managerial accounting. Fiscal accounting helps in doing investing determination but Management Accounting helps directors to enter, program and control activities. Fiscal accounting focal points on history where as direction accounting focal points on past and existent public presentations every bit good as future. Fiscal histories are prepared by comptrollers but managerial accounting is prepared by officers of different sections. They coordinate informations and bring forth direction histories. Fiscal histories are for a particular and good defined period. For illustration yearly or semi yearly for big companies. However direction histories can be prepared whenever it is needed. It can be daily, hebdomadal or monthly. Fixing fiscal studies is compulsory for limited companies. It has to be filed with competent governments while there are no legal demands to fix studies on managerial accounting. Fiscal histories are largely concerned with pecuniary points but managerial histories can be both pecuniary and non pecuniary points. For illustration stock counts or end product.4.2 Aims of Financial Accounting versus Managerial aimsThe chief aim of fiscal accounting is to unwrap the concluding consequence of the house and place fiscal status of the concern on a peculiar day of the month. On the other manus the chief aim of managerial accounting is to assist direction by supplying to them information which they use to be after, measure and command the concern.4.3 Advantages and disadvantages of Financial Accounting.Access to InformationAmong the most important advantages of fiscal accounting is the information it reveals about a concern. This information is utile to non merely leaders who use informations about gross, disbursals, assets and equity to do determinations for the hereafter, but besides to investors who examine the consequences of fiscal accounting, known as fiscal state ments, to make up one's mind which concerns to put in. Financial accounting allows concern leaders to change their budgets and programs for the hereafter to turn to new fiscal jobs or take advantage of the fiscal strengths that accounting reveals to turn or derive competitory advantages within an industry.ConformityGovernment ordinances require concerns to execute fiscal accounting, which means that the procedures has the added advantage of maintaining a concern in line with regulative bureaus and free from mulcts or disciplinary action. Financial accounting information is an component of transparence and concern moralss, necessitating honest and accurate information for investors, rivals and market analysts to reexamine. Businesss besides need information from fiscal accounting, such as net incomes after disbursals and the value of tax-deductible disbursement, to finish their one-year concern income revenue enhancement returns.CostFiscal accounting is an expensive portion of making concern, particularly for big concerns. For a little concern, proprietors need to give clip to accounting, which takes off from the clip they can pass working with employees or giving their endowments to the concern ‘ merchandises and services straight. Large concerns employ accounting sections that consist of specializers who earn professional wages and necessitate benefits, offices and equipment to execute their occupations. This means that a concern demands to utilize the information it additions from fiscal accounting to its ain fiscal benefit or hazard losing money in the procedure.Timing ProblemsFiscal accounting besides can present disadvantages to a concern by interrupting the timing of its operations. This is peculiarly true when a concern chooses the incorrect type of accounting for its activities, or fails to update its accounting methods to maintain gait with its growing. For illustration, hard currency method accounting merely enters minutess once they are comple ted, which works good for little concerns but can non account for the outstanding payments and histories receivable that a big concern is likely to hold. A big concern that use hard currency method accounting alternatively of accrual method accounting hazards losing path of major constituents of its fiscal image, while a little concern that employs the accrual method takes on unneeded complication and disbursal.4.4 Advantages of Management AccountingSince it is focused on doing future determinations with the aid of past fiscal information, it is frontward looking and hence progressive in nature. Managerial histories are meant for internal users like direction and therefore it is non necessary that it is made by following rigorous guidelines which is the instance with fiscal accounting. It is flexible in nature and therefore it can be prepared anytime and they are non required to be made annually they can be made monthly or on hebdomadal footing. Management accounting takes all the i nformations and so show it in such a manner that a proper analysis about the feasibleness and profitableness of any concern determination can be made.4.5 Disadvantages of Management accounting It is dependent on cost accounting and fiscal histories and therefore the truth of it is besides dependent on how accurate that information is. This it is one of the restrictions every bit far as its serviceability is concerned. It can besides be affected by the prejudice of top direction and therefore it is likely that they may be pulled in such a manner so as to profit themselves instead than stockholders. Since it does non follow accounting rules, it can non be compared with other companies studies and therefore accurate rating about the direction may non be possible on the footing of direction accounting.5.0 DecisionAs we can clearly see accounting is really of import in every facets of life and corporate lives. Without accounting it will non be possible to acquire exact figures to analyze, comparison or even better. Accounting is based on several rules and ways to treat accounting informations. These accounting procedures are a concatenation of undertakings that needs to be done and respected during the accounting twelvemonth to acquire accurate and coveted consequences.

Obesity and Pregnancy Essay

Have you ever leisurely walked down an isle at Target and noticed a pregnant women waddling from side to side and thought to yourself man she is fat? Well she really is. Obesity is a medical condition in which excess body fat has accumulated to the extent that it may have an adverse effect on health, leading to reduced life expectancy and increased health problems. Maternal obesity is a major risk factor in short term for both maternal and fetal complications, including maternal and fetal mortality, miscarriages, gestational diabetes mellitus (GDM), pregnancy-induced hypertensive disorders, marcrosomia and caesarean sections. A baby could be affected by these tragic events up until the age of 18. This rise of the obesity rate has a devastating impact on implications for the nation’s health care system and the population’s future quality of life. The normal weight for women is (BMI 19. 8– 25. 9), (BMI 26– 29) for overweight women and a BMI over 30 is considered obese. BMI is known as Body Mass Index, which is a number calculated based on weight and height. Pregnant women gain excess weight due to the lack of exercise. The majority of women do not know that they can continue exercising at least three times per week during pregnancy. Women should be more informed about everything they should and should not do during their pregnancy. The most common type of exercise for pregnant women is walking. Gardening, aerobics, and usage of exercise machines are also means of exercising. Exercise also has many other beneficial health effects such as reduced incidence of type 2 diabetes, hypertension, and certain cancers as well as improved quality of life and emotional status1. If you conceived the child then why not exercise instead of a chance at miscarrying it? A pregnant woman’s diet is an essential part of her pregnancy. times out of 10, a pregnant woman constantly hears from her peers that she needs to eat more since she is eating for two. We forget the fact that she could potentially become obese. From a doctor’s standpoint, he should take the initiative to urge the mother not to go overboard with eating. Both mother and baby need a balanced diet full of varied fruits, vegetables, lean proteins, unsaturated plant-based fats, fiber and calcium. Refined grains, most processed foods and foods high in sugar and saturated fats should be avoided. The development of the baby’s organs and bones depend on obtaining sufficient nutrients from the mother. Despite the fact that pregnant women do not need to become obese they also do not need to diet during pregnancy. Maternal obesity is associated with an overall higher rate of labor induction, which requires higher oxytocin and prostaglandin doses than for women of normal BMI. Oxytocin is responsible for stimulation of milk ejection (milk letdown) and for stimulation of uterine smooth muscle contraction at birth. Prostaglandins are important mediators of uterine activity. It is very common for an obese woman to have a cesarean section instead of a natural pregnancy. Obese women are two to three times more likely to have an emergency cesarean due to factors such as a large baby or failure to progress. Why would you want to go through the agony of getting cut open like a dissected pig when it isn’t necessary? Maternal overweight and diabetes (gestational and type 2) has repeatedly been associated with a number of delivery complications, which includes prolonged birth, birth asphyxia, shoulder dystocia, injuries to the baby and the mother, increased use of instrumental vaginal deliveries and cesarean sections, and postpartum hemorrhaging2. Some long-term effects are also associated with obesity in pregnancy such as an increased risk of having diabetes and cardiovascular disease later in life. During pregnancy, serum markers of inflammation are raised in overweight and obese women when compared with their normal BMI counterparts2. Other problems during pregnancy also link with chronic inflammation. Cord blood from babies born to obese mothers also has lower mean vitamin D concentrations when compared to those born of women with normal BMI. A fetus depends on maternal skin exposure for activation of vitamin D, but if the mother is obese then it is likely that she is vitamin D deficient. There is consequently significant scientific evidence to support the requirement for maternal vitamin D sufficiency in pregnancy for normal development of the fetal brain and skeleton. Folate deficiency is also common in obese pregnant women. Folate deficiency in the general pregnant population is associated with an increased risk for fetal neural tube defect, and this risk is reduced by the use of pre-conceptual folate2. Data from the National Maternal and Infant Health Survey showed that among the women who gained more than the recommended weight during pregnancy, greater than 30% retained an average of 2. 5 kgs at 10 to 18 months postpartum as opposed to retention of 1 kg among women who gained at the recommended level1. If women are encouraged to keep weight off during their pregnancy then they won’t have to face obesity postpartum. Researchers are still in the process of finding other ways to prevent obesity during pregnancy such as efficient ways to diet. Provision of weight management services to advise and educate regarding obesity-associated obstetric risk and weight optimization prior to conception is strongly recommended2. One thing that women would not normally categorize as such a big issue is regularly monitoring their blood pressure, which would be a start of becoming a healthy mother. Screening for gestational diabetes, using a 75 g OGTT, should be undertaken in all women with BMI 30 kg/m 2 between 24 and 28 weeks gestation2. No women should want to look and feel as fat as an elephant. Therefore, it is beneficial to continue physical activity after having a baby. The measurement of psychosocial attributes in the postpartum period has largely focused on postpartum depression and social support, with little attention to the role these and other psychosocial factors may play in health behaviors associated with weight retention and activity3. During pregnancy, some women are distressed about their weight and think they have a negative body image. Some say that they feel as if they are as big as a house. Postpartum depression has received much attention among clinicians because 10-16% of women meet diagnostic criteria for major depression. Women with excessive pregnancy weight gain (>20? kg) gain up to 10. Â ±2. 1? kg of adipose tissue4. If a woman plans on having another child after being obese during the first pregnancy then she will most likely be obese during her second pregnancy. One would not believe something so detrimental to your health, such as a smoker continuing to smoke during pregnancy would produce no weight gain. It is astounding that those who don’t smoke could gain more than those who do. The Stockholm Pregnancy and Weight Development Study on 1423 women concluded that, apart from pregnancy weight gain, only smoking cessation can be considered as a predictor for persistent weight gain after 1 year postpartum4. Lactation is known as something to facilitate weight loss after pregnancy. Production of milk is an energy-requiring process and has been calculated to increase energy requirements by ~ 500? kcal per day4. This is due to the fact that the net efficiency of milk synthesis in women is high. Weight changes after delivery are dependent on factors other than lactation status. Sarah Leigh, a 30-year-old obese pregnant mother, found out she had gestational diabetes. Sarah was very self-conscious about this situation and does not wish to report anything other than her name and age. She describes the daunting changes she had to make in her day-to-day lifestyle. Sarah Leigh had to check her blood sugar levels up to six times a day. The sugary sweets that Sarah Leigh usually enjoyed would now have to be cut out altogether. There would be no chocolate and fruit even had to be eaten in moderation. Even though Sarah Leigh made the changes to her diet, her blood levels were still high and she had to be put on medication to control the diabetes. Sarah Leigh explained how even though she felt deprived of all her favorite foods she feels healthier. Sarah enjoys her new lifestyle of eating a wide variety of foods. As long as she eats in moderation then her blood sugars remain balanced. Sarah talked about how there were times when she just wanted to taste a chocolate bar, but she knew that she and the baby were better off without it. Sarah would like to express to everyone that if they feel they have a slight chance of having gestational diabetes to go to your doctor immediately. The sooner it is treated then mother and the child are in better shape. Behavioral interventions, such as advising women of the recommended weight gain ranges, and promoting healthy dietary intake and regular exercise during the prenatal and postpartum periods may prove important in preventing obesity and the related health problems later in life. People should keep in mind that body weight tends to increase with age, irrespective of whether women have children or not. A pregnancy should be carefully planned. Two lives are at stake instead of one.