The Reverse Resource Curse Costa Rica Essay - 1803 Words

The Reverse Resource Curse The Republic of Costa Rica is a small nation; it is home to just over 4.8 million people in an area roughly comparable to Vermont and New Hampshire combined. The land that comprises modern Costa Rica is significantly lacking in terms of ‘classical natural resources,’ that is, fossil fuel deposits, and precious metals, among others. Sections of the nation that do contain such deposits are often protected national forests, or in some cases purposefully undeveloped. Thus, economic development historically oriented towards export-focused agrarian production. Despite this, Costa Rica has been able to commit to a renewable energy grid, abolish its military, and in recent years, develop industries in consumer electronics, medical equipment, and information technology. One of the most curious questions concerning the peculiar situation in Costa Rica is â€Å"Why?† Why has a small Latin American nation been able to completely reform energy production and do away with its m ilitary far earlier than its neighbors and much of the world? Ironically, Costa Rica has been aided in these endeavors by its lack of resources, in a ‘reverse-resource curse.’ That is, a lack of resources has contributed positively toward the development of a stable government and economy. Without large domestic sources of fossil fuels, energy production has specialized in the form of renewable generation. Similarly, the Costa Rican government’s ability to abolish the military stems almostShow MoreRelatedYasuni Itt7226 Words   |  29 Pagesregulates the separation of banking from the media and other financial business outside their strictly financial scope. In addition, subjecting transnational oil and energy companies to service-provider contracts in which it is clear that non-renewable resources are joint property of Ecuadorians represented by the State; declaring certain sections of foreign debt as illegitimate; creating a tax on outgoing capital12, and carr ying out tax reforms with an emphasis on direct taxes, are other measures that showRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesin transcontinental economic integration, in transportation and communication technology, and in the movement of people. These upsurges and their regional unevenness created unprecedented incentives for long-distance migrations, as well as the resources and technologies that made them possible. In turn, these migrations provided the labor and markets that made these upsurges in production, integration, and flows possible. Modern migration is unprecedented in its volume and in its temporal concentrationRead MoreManagement Course: Mba−10 General Management215330 Words   |  862 Pageschanging the fundamental dimensions of business strategy and the meaning of its implementation. These changes affect a broad range of decisions, including the following: ââ€"  ââ€"  ââ€"  ââ€"  ââ€"  ââ€"  ââ€"  How to invest in technology How to lead meaningful human resources initiatives How to maintain alliances successfully What the speed of new product or service development should be What the appropriate time horizons for investments and financial planning are How to implement productive cost reduction How to recognize

World War Two And Polish Propaganda - Free Essay Example

Sample details Pages: 6 Words: 1729 Downloads: 4 Date added: 2019/10/30 Category Politics Essay Level High school Topics: Propaganda Essay Did you like this example? In 1932, during the Great Depression, Poland formed a pact of nonaggression with the Soviet Union. Then in 1934 signed a similar pact with Natzi Germany, which was broken five years later. World War Two began due to the United Kingdom Declared war on Germany for their invasion of Poland in 1939. Don’t waste time! Our writers will create an original "World War Two And Polish Propaganda" essay for you Create order In the same year the Soviet Union invaded Poland from the East, and divides Poland between the two countries. In 1941 the German concentration camps Auschwitz, Treblinka, Majdanek are built. The Warsaw ghetto uprising in 1943 breaks out against attempts to transport the remaining Jewish inhabitants to concentration camps lasting nearly four weeks before the ghetto is finally burned down. In 1944 Polish resistance forces take control of Warsaw in August, however the city is recaptured by the   Germans in October and burnt to the ground.   After the German surrender and subsequent end of World War Two in 1945 the Soviet forces captured Warsaw in January and forced all German forces out of Poland by the following March. Polands   new borders are set by the post-war Potsdam conference, causing   Poland   to lose territory to the Soviet Union but gain some from Germany. After a Soviet run election in 1947, Poland became a Country under Communist rule. In 1955 Poland joined the Soviet ran Warsaw Pact. Over 50 people are killed during rioting in Poznan over demands for greater freedom in 1956. There are riots due to food price in Gdansk, by the time the protests are suppressed, hundreds were already killed. In 1989, Tadeusz Mazowiecki became the first non-Communist Polish prime minister since 1946. The ever-present Soviet troops begin to leave Poland in 19991. From the end of World War Two to the time that Poland was under oppression, propagandist music was created in order to sway the public. This music was created by the Polish military, and the various grassroots resistance movements that had sprung up throughout this time period. This essay will contain an analysis of some of the propaganda music that was created by the underground resistance movements, and the Polish military during this time.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In order to first determine how a musical piece works as propaganda influencer, propaganda must be defined. It can be relatively easily defined as a type of communication that possesses the intention to influence the behavior and to persuade specific groups of people.2 It is based on the exploitation of emotions by using an us against them model appealing to patriotism, exploiting pre-existing prejudices, etc. Propaganda relies on a medium determined by its sender in order to distribute the senders message to their intended audience. Music is an effective medium for a message to relayed to an intended audience because music influences human behavior by strongly influencing, or affecting emotions; music can be used as a symbol of a groups identity; music can be used to coordinate large groups of people; and music can build association between certain emotions and certain objects. 3 One of the most famous and popular Polish protest songs during World War Two was Siekiera, motyka, translated Axe, Hoe. The song was originally a folk tune with constantly changing lyrics created in 1917, which was then changes into a military song in 1938 with a different name. The wartime protest lyrics was created in 1942 in Warsaw shortly before the riots by Anna Jachnina. Within the next year it was being distributed by the Polish underground resistance. The song describes the life that occurs in German occupied Warsaw, and criticizes the German practice of   practice of ?‚apankas, which were street round-ups that carted off random passersby into forced labor duties.   Siekiera, motyka and similar songs were banned by the German forces in late 1942, however it remained one of the most popular patriotic street songs during occupied Poland.4 Siekiera, motyka Axe, hoe, moonshine, drinking glass, days ?‚apanka, at night air-raid, axe, hoe, lights on, AC current, when will they get out of here. We have no more place to hide, dogcatchers dont let us live. they are running through the streets, looking who else can be snatched. Axe, hoe, hand saw, rope line, heres the Prussia, theres Treblinka axe, hoe, lights on, AC current, run, you bastard, away right now. Axe, hoe, January, February Hitler and Duce lose their shoes, axe, hoe, rope line, wire, Mr. Painter is kaputt. Axe, hoe, hand saw, vodka stupid painter lost the war, axe, hoe, hand saw, knife, he lost the war just now, now, now Siekiera, motyka was an effective piece of propaganda due to several factors such as its widespread popularity, and its emotional appeal.   The song is used to express the frustration of the Polish citizens in Warsaw and eventually all of Poland. Frustration over the near constant air raids, the ?‚apanka where their friends, families and neighbors would be carted off to labor camps with little chance of returning, and the fact that even more of their people would be shipped off to the concentration camps with almost no chance of return. The song was a call to action against the German forces, but it was not one of the more violent examples of songs that were created during this time period. Another popular song from this time period was Marsz Gwardii Ludowe,   which translates to The March of the Peoples Guard, and is an example of the more violent resistance works that were created during this time. The poem was initially written by Wanda Ziele?„czyk, who gave the poem a different title. However, over time, the more popular name was used more often.   Eventually a melody was added to the words when The March of the Peoples Guard was published. Unfortunately, Wanda was arrested by the Gestapo, and Wanda and her family were shot soon after its release. 5 Marsz Gwardii Ludowe We, from burnt villages, We, from starving cities For hunger, for blood, For years of tears, The time has come for revenge. For hunger, for blood, For years of tears, The time has come for revenge. So, register your weapon And measure in the heart of the enemy! Dumb our step, Million step, Sounds guerrilla singing. Dumb our step, Million step, Sounds guerrilla singing. When you fall in the field, then Trees will rustle in tact. Oh, how beautiful And how easy it is For free Poland, die like that. Oh, how beautiful And how easy it is For free Poland, die like that. So forward, Guards, march! The world is burning around us And the enemy will tremble And the enemy will die From the hand of folk masses! And the enemy will tremble And the enemy will die From the hand of folk masses! The song March of the Peoples Guard was a form of more violent protest. It called for the common people to take up arms and fight for a Poland free from German oppression, and that if they were to die then it would be for a worthy cause and history will remember those who fell in battle favorably. It was written and most often used by members of the underground resistances. The March of the Peoples Guard has a similar theme   to the song Red Poppies on Monte Cassino in that if a person were to fall in battle in service for their country, then they will be remembered and their sacrifice is worthwhile.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The song Czerwone maki na Monte Cassino or   Red Poppies on Monte Cassino is one of the best known military songs written during World War Two. it was written in 1944 during the battle of Monte Cassino in Italy.6 However, It was banned for a period when Poland was occupied by the Soviet Union, this is because the communist   government sought to decrease the memory of the wartime Polish Armed Forces that fought in World War Two.7 Czerwone maki na Monte Cassino Do you see that rabble on the peak? There, your foe is hiding like a rat You have to, you have to, you have to Grab his neck and from the clouds, knock him down And they went ferocious and mad And they went to kill and to avenge And they went like always unyielding Like always, for honor, fight Red poppies on Monte Cassino Instead of dew, were drinking Polish blood Through these poppies walked soldier and died But stronger than death was his wrath Years go by and centuries will pass The traces of old days will last And all the poppies on Monte Cassino Will be redder because from Polish blood theyll grow They charged through fire, expendable Not just one, took a bullet and died Like those madman of Samosierra Like those, years before, at Rac?‚awice They charged with force of madmen And they made it. The assault was successful And their white and red banner Was raised on the rubble among the clouds Red Poppies Do you see this row of white crosses? There Pole with honor, took oath. Walk forward, the farther, the higher The more of them youll find at your feet This earth belongs to Poland Although, Poland is far away from here Because freedom, by crosses, is measured This is historys, one mistake Red poppies Czerwone maki na Monte Cassino was written on the eve of a decisive battle during the retreat of Natzi forces at the end of World War Two by Feliks Konarski. At that time all the soldiers knew many of them would die, so the song was used to instill patriotism into said soldiers and as an outlet for their grieving, which is how it is a useful form of propaganda. The message is that if the soldiers die in battle, it was for a just cause, and history and their country will remember them for their sacrifice.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   All music that has been written contains a message, what the message is and the messages purpose is what determines if it is qualified as propaganda or not. An influx of   propagandist music was created in order to sway the public from the time near the end of World War Two and the time that Poland was under oppression by the Soviet Union after the war. The resistance propaganda, which is normal during war time in a country that was taken over was very successful as seen in the numerous uprisings that occurred. This music was created by the Polish military, and the various grassroots resistance movements that had sprung up throughout this time period.

Pakistan History, Culture, Geography and Climate

The nation of Pakistan is still young, but human history in the area reaches back for tens of thousands of years. In recent history, Pakistan has been inextricably linked in the worlds view with the extremist movement of al Qaeda and with the Taliban, based in neighboring Afghanistan. The Pakistani government is in a delicate position, caught between various factions within the country, as well as policy pressures from without. Capital and Major Cities Capital: Islamabad, population 1,889,249 (2012 estimate) Major Cities: Karachi, population 24,205,339Lahore, population 10,052,000Faisalabad, population 4,052,871Rawalpindi, population 3,205,414Hyderabad, population 3,478,357All figures based on 2012 estimates. Pakistani Government Pakistan has a (somewhat fragile) parliamentary democracy. The President is the Head of State, while the Prime Minister is the Head of Government. Prime Minister Mian Nawaz Sharif  and President Mamnoon Hussain were elected in 2013. Elections are held every five years and incumbents are eligible for reelection. Pakistans two-house Parliament (Majlis-e-Shura) is made up of a 100-member Senate and a 342-member National Assembly. The judicial system is a mix of secular and Islamic courts, including a Supreme Court, provincial courts, and Federal Sharia courts that administer Islamic law. Pakistans secular laws are based on British common law. All citizens over 18 years of age have the vote. Population of Pakistan Pakistans population estimate as of 2015 was 199,085,847, making it the sixth most populous nation on Earth. The largest ethnic group is the Punjabi, with 45 percent of the total population. Other groups include the Pashtun (or Pathan), 15.4 percent; Sindhi, 14.1 percent; Sariaki, 8.4 percent; Urdu, 7.6 percent; Balochi, 3.6 percent; and smaller groups making up the remaining 4.7 percent. The birth rate in Pakistan is relatively high, at 2.7 live births per woman, so the population is expanding rapidly. The literacy rate for adult women is only 46 percent, compared with 70 percent for men. Languages of Pakistan The official language of Pakistan is English, but the national language is Urdu (which is closely related to Hindi). Interestingly, Urdu is not spoken as a native language by any of Pakistans main ethnic groups and was chosen as a neutral option for communication among the various peoples of Pakistan. Punjabi is the native tongue of 48 percent of Pakistanis, with Sindhi at 12 percent, Siraiki at 10 percent, Pashtu at 8 percent, Balochi at 3 percent, and a handful of smaller language groups. Most Pakistan languages belong to the Indo-Aryan language family  and are written in a Perso-Arabic script. Religion in Pakistan An estimated 95-97 percent of Pakistanis are Muslim, with the remaining few percentage points made up of small groups of Hindus, Christians, Sikhs, Parsi (Zoroastrians), Buddhists and followers of other faiths. About 85-90 percent of the Muslim population are Sunni Muslims, while 10-15 percent are Shia. Most Pakistani Sunnis belong to the Hanafi branch, or to the Ahle Hadith. Shia sects represented include the Ithna Asharia, the Bohra, and the Ismailis. Geography of Pakistan Pakistan lies at the collision point between the Indian and Asian tectonic plates. As a result, much of the country consists of rugged mountains. The area of Pakistan is 880,940 square km (340,133 square miles). The country shares borders with Afghanistan to the northwest, China to the north, India to the south and east, and Iran to the west. The border with India is subject to dispute, with both nations claiming the mountain regions of Kashmir and Jammu. Pakistans lowest point is its Indian Ocean coast, at sea level. The highest point is K2, the worlds second-tallest mountain, at 8,611 meters (28,251 feet). Climate of Pakistan With the exception of the temperate coastal region, most of Pakistan suffers from seasonal extremes of temperature. From June to September, Pakistan has its monsoon season, with warm weather and heavy rain in some areas. The temperatures drop significantly in December through February, while spring tends to be very warm and dry.  Of course, the Karakoram and Hindu Kush mountain ranges are snowbound for much of the year, due to their high altitudes. Temperatures even at lower elevations may drop below freezing during the winter, while summer highs of 40 °C (104 °F) are not uncommon. The record high is 55 °C (131 °F). Pakistani Economy Pakistan has great economic potential, but it has been hampered by internal political unrest, a lack of foreign investment, and its chronic state of conflict with India. As a result, the per capita GDP is only $5000, and 22 percent of Pakistanis live under the poverty line (2015 estimates). While GDP was growing at 6-8 percent between 2004 and 2007, that slowed to 3.5 percent from 2008 to 2013. Unemployment stands at just 6.5 percent, although that does not necessarily reflect the state of employment as many are underemployed. Pakistan exports labor, textiles, rice, and carpets. It imports oil, petroleum products, machinery, and steel. The Pakistani rupee trades at 101 rupees / $1 US (2015). History of Pakistan The nation of Pakistan is a modern creation, but people have been building great cities in the area for some 5,000 years. Five millennia ago, the Indus Valley Civilization created great urban centers at Harappa and Mohenjo-Daro, both of which are now in Pakistan. The Indus Valley people mixed with Aryans moving in from the north during the second millennium B.C. Combined, these peoples are called the Vedic Culture; they created the epic stories upon which Hinduism is founded. The lowlands of Pakistan were conquered by Darius the Great around 500 B.C. His Achaemenid Empire ruled the area for nearly 200 years. Alexander the Great destroyed the Achaemenids in 334 B.C., establishing Greek rule as far as the Punjab. After Alexanders death 12 years later, the empire was thrown into confusion as his generals divided up the satrapies; a local leader, Chandragupta Maurya, seized the opportunity to return the Punjab to local rule. Nonetheless, Greek and Persian culture continued to exert a strong influence on what is now Pakistan and Afghanistan. The Mauryan Empire later conquered most of South Asia; Chandraguptas grandson, Ashoka the Great, converted to Buddhism in the third century B.C. Another important religious development occurred in the 8th century A.D. when Muslim traders brought their new religion to the Sindh region. Islam became the state religion under the Ghaznavid Dynasty (997-1187 A.D.). A succession of Turkic/Afghan dynasties ruled the region through 1526 when the area was conquered by Babur, founder of the Mughal Empire. Babur was a descendant of Timur (Tamerlane), and his dynasty ruled most of South Asia until 1857 ​when the British took control. After the so-called Sepoy Rebellion of 1857, the last Mughal Emperor, Bahadur Shah II, was exiled to Burma by the British. Great Britain had been asserting ever-increasing control through the British East India Company since at least 1757. The British Raj, the time when South Asia fell under direct control by the UK government, lasted until 1947. Muslims in the north of British India, represented by the Muslim League and its leader, Muhammad Ali Jinnah, objected to joining the independent nation of India after World War II. As a result, the parties agreed to a Partition of India. Hindus and Sikhs would live in India proper, while Muslims got the new nation of Pakistan. Jinnah became the first leader of independent Pakistan. Originally, Pakistan consisted of two separate pieces; the eastern section later became the nation of Bangladesh. Pakistan developed nuclear weapons in the 1980s, confirmed by nuclear tests in 1998. Pakistan has been an ally of the United States in the war on terror. They opposed the Soviets during the Soviet-Afghan war but relations have improved.

Piaget s Theory Of Cognitive Development - 1132 Words

Psychologist Jean Piaget was the first to make a study surrounding the theory of cognitive development. The interesting thing about Piaget’s way of studying was that he was more concerned about how children’s thoughts got to the answer in relation to their IQ rather than simply their ability to answer a question correctly. The cognitive development theory detailed observational studies of cognition in children by a series of tests, which furthermore revealed different cognitive abilities. Before Piaget’s study, it was assumed that because children are younger, they are less competent thinks than that of adults. However, test results showed that it was actually quite opposite; young children simply think in remarkably different ways than adults. â€Å"According to Piaget, children are born with a very basic mental structure (genetically inherited and evolved) on which all subsequent learning and knowledge is based,† (McLeod). What made his theory so much different than his colleagues is that Piaget focused on three aspects: strictly children, development rather than learning, and discrete stages of development marked by qualitative differences rather than a gradual increase. The main goal of this was to explain the process in which infants and children develop into an individual who can reason and think using hypotheses. â€Å"[It] was a progressive reorganization of mental processes as a result of biological maturation and environmental experience. Children construct anShow MoreRelatedPiaget s Theory Of Cognitive Development1289 Words   |  6 Pagesare many great cognitive theorists, but the one that comes to mind is a development psychologist by the name of Jean Piaget. One of his prized declaration was in 1934, where he declared that education is capable of saving our society from collapsing whether its violent or gradual. Piaget had a key effect on education and psychology, and because of that effect he made many contributions to learning and to cognition. One of most important contribution was a model that was made by Piaget. This modelRead MorePiaget s Cognitive Development Theory1077 Words   |  5 PagesAccording to Piaget (1957), cognitive development was a continuous restructuring of mental processes due to varied situations and experiencing the world and maturing biologically. His view of cognitive development would have us look inside a child’s head and glimpse the inborn process of change that thinking goes through. â€Å"He was mainly interested in the biological influences on â€Å"how we come to know’† (Huitt and Hummel, 2003). Piaget’s views helps us to have appropriate expectations about children’sRead MorePiaget s Theory Of Cognitive Development1813 Words   |  8 Pages ECH-130 Sociocultural Tables LLlllll Cognitive Development Definition Examples of Application of Concept Strategies to Support and/or Assess Learning Birth to Age 5/Pre-K Piaget Sensorimotor stage: :the first stage Piaget uses to define cognitive development. During this period, infants are busy discovering relationships between their bodies and the environment. Researchers have discovered that infants have relatively well developed sensory abilities An infant who recently learned how to rollRead MorePiaget s Cognitive Theory And Cognitive Development1494 Words   |  6 Pages 1) Examine how Piaget’s cognitive theory can help to explain the child’s behavior. Piaget confirms â€Å"Each cognitive stage represents a fundamentally new psychological reorganization resulting from maturation of new functions and abilities† (as in Greene, 2009, p.144). The case Vignette describes Victors’ stages of development through Piaget’s stages of cognitive development as exhibited behavior that occurred during the sensorimotor, preoperational, as established areas. Victor experienced a normalRead MorePiaget s Theory On Cognitive Development1449 Words   |  6 Pagesstrengths and weaknesses of Piaget’s theory on cognitive development. It will focus on Piaget’s work highlighting positive attributes and how they’re being applied in modern day and also delve on key limitations of the theory. Piaget was a Swiss psychologist who was interested on why children would give similar but wrong answers in an intelligence test (Vidal, 1994). Based on his observations, he concluded that children undergo sequential cognitive d evelopment patterns which occur in defined stagesRead MorePiaget s Theory Of Cognitive Development969 Words   |  4 Pages20th century, the development of psychology is constantly expanding. Erikson and Piaget are two of the ealier well known theorist, both being significant in the field. Their belief s are outlined in Piaget s Cognitive Development Theory and Erikson s Psychosocial Development Theory. These theories, both similar and different, have a certain significance as the stages are outlined.Erikson and Piaget were similar in their careers and made huge progressions in child development and education. WithRead MorePiaget s Theory Of Cognitive Development1519 Words   |  7 Pagesrelates to both Piaget and Vygotskian theories in the sense that they describe how the child s mind develops through different forms of stimuli that occur during early childhood. Piaget s theory focuses mainly on things such as; how children think; how the world around them is perceived and how th e newly found information is explained through the language they use. Vygotsky s theory however differs as the effects of different forms of social interaction occur in cognitive development such as; internalisation;Read MorePiaget s Theory Of Cognitive Development1111 Words   |  5 PagesPiaget’s theory of cognitive development Piaget’s theory of cognitive development was based around his belief that children will develop their intelligence through a series of stages: Sensorimotor (birth – 2yrs), Preoperational (2-7yrs), Concrete Operational (7-11yrs) and Formal Operational (11+). He believed these stages to be invariant, the same stages taking place in a fixed order, and universal, the same for every child regardless of their background or culture. (McLeod, 2015) Piaget believedRead MorePiaget s Theory Of Cognitive Development Essay1790 Words   |  8 PagesCognitive developmental theories provide a framework for understanding about how children act and perceive the world. However, every theory has both strengths and weaknesses. A certain theory may explain one aspect of cognitive development very well, but poorly address or completely ignore other aspects that are just as important. Two well known theories of cognitive development are Piaget’s stage theory and Vygotsky’s sociocultural theory. As I plan to be a pediatric nurse, these two theories willRead MorePiaget s Theory Of Cognitive Development1325 Words   |  6 PagesJean Piaget developed a systematic study of cognitive development. He conducted a theory that all children are born with a basic mental structure. He felt that their mental structure is genetically inherited and their learning evolved from subsequent learning and knowledge. Piaget’s theory is differ ent from other theories and he was the first to study a child’s learning by using a systematic study of cognitive development. His theory was only concerning the learning of children, their development

Kimmel Financial Accounting Solutions Ch12 Free Essays

CHAPTER 12 Statement of Cash Flows Study Objectives 1. Indicate the usefulness of the statement of cash flows. 2. We will write a custom essay sample on Kimmel Financial Accounting Solutions Ch12 or any similar topic only for you Order Now Distinguish among operating, investing, and financing activities. 3. Explain the impact of the product life cycle on a company’s cash flows. 4. Prepare a statement of cash flows using the indirect method. 5. Use the statement of cash flows to evaluate a company. *6. Prepare a statement of cash flows using the direct method. Summary of Questions by Study Objectives and Bloom’s Taxonomy |Item | |? 1. | |? 1. | |? 1. | |? 1. |? 1. | |? 1. |2 |C |? 4|6* |AP|? 7. | | | | |. | | | | | | | | | | | | |1A | |Distinguish among operating, investing, and financing | |Simple | |10–15 | | | |activities. | | | | | | | | | | | | |2A | |Determine cash flow effects of changes in equity accounts. | |Simple | |10–15 | | | | | | | | | |3A | |Prepare the operating activities section—indirect method. |Simple | |20–30 | | | | | | | | | |*4A | |Prepare the operating activities section—direct method. | |Simple | |20–30 | | | | | | | | | |5A | |Prepare the operating activities section—indirect method. |Simple | |20–30 | | | | | | | | | |*6A | |Prepare the operating activities section—direct method. | |Simple | |20–30 | | | | | | | | | |7A | |Prepare a statement of cash flows—indirect method, and compute cash-based ratios. |Moderate | |40–50 | | | | | | | | | |*8A | |Prepare a statement of cash flows—direct method, and compute cash-based ratios. | |Moderate | |40–50 | | | | | | | | | |9A | |Prepare a statement of cash flows—indirect method. |Moderate | |40–50 | | | | | | | | | |*10A | |Prepare a statement of cash flows—direct method. | |Moderate | |40–50 | | | | | | | | | |11A | |Prepare a statement of cash flows—indirect method. | |Moderate | 40–50 | | | | | | | | | |12A | |Identify the impact of transactions on ratios. | |Moderate | |25–35 | | | | | | | | | |1B | |Distinguish among operating, investing, and financing | |Simple | |10–15 | | | |activities. | | | | | | | | | | | | |2B | |Determine cash flow effects of changes in plant asset | |Simple | |10–15 | | | |accounts. | | | | | | | | | | | | | |3B | |Prepare the operating activities section—indirect method. |Simple | |20–30 | | | | | | | | | |*4B | |Prepare the operating activities section—direct method. | |Simple | |20–30 | | | | | | | | | |5B | |Prepare the operating activities section—indirect method. |Simple | |20–30 | | | | | | | | | |*6B | |Prepare the operating activities section—direct method. | |Simple | |20–30 | | | | | | | | | |7B | |Prepare a statement of cash flows—indirect method, and compute cash-based ratios. |Moderate | |40–50 | | | | | | | | | ASSIGNMENT CHARACTERISTICS TABLE (Continued) |Problem | | | |Difficulty | |Time | |Number | |Description | |Level | |Allotted (min. | | | | | | | | | |*8B | |Prepare a statement of cash flows—direct me thod, and compute cash-based ratios. | |Moderate | |40–50 | | | | | | | | | |9B | |Prepare a statement of cash flows—indirect method. |Moderate | |40–50 | | | | | | | | | |*10B | |Prepare a statement of cash flows—direct method. | |Moderate | |40–50 | | | | | | | | | |11B | |Prepare a statement of cash flows—indirect method. | |Moderate | |40–50 | | | | | | | | | ANSWERS TO QUESTIONS ?1. (a)The statement of cash flows reports the cash receipts, cash payments, and net change in cash resulting from the operating, investing, and financing activities of a company during a period in a format that reconciles the beginning and ending cash balances. (b)Disagree. The statement of cash flows is required. It is the fourth basic financial statement. ?2. The statement of cash flows answers the following questions about cash: (a) Where did the cash come from during the period? (b) What was the cash used for during the period? nd (c) What was the change in the cash balance during the period? ?3. The three activities are: Operating activities include the cash effects of transactions that create revenues and expenses and thus enter into the determination of net income. Investing activities include: (a) purchasing and disposing of investments and productive long-lived assets and (b) lending money and collecting loans. Financing activities include: (a) obtainin g cash from issuing debt and repaying amounts borrowed and (b) obtaining cash from stockholders, repurchasing shares, and paying them dividends. ?4. a)Major sources of cash in a statement of cash flows include cash from operations; issuance of debt; collection of loans; issuance of capital stock; sale of investments; and the sale of property, plant, and equipment. (b)Major uses of cash include purchase of inventory, payment of cash dividends; redemption of debt; purchase of investments; making loans; redemption of capital stock; and the purchase of property, plant, and equipment. ?5. The statement of cash flows presents investing and financing activities so that even noncash transactions of an investing and financing nature are disclosed in the financial statements. If they affect financial conditions significantly, the FASB requires that they be disclosed in either a separate schedule at the bottom of the statement of cash flows or in a separate note or supplementary schedule to the financial statements. ?6. Examples of significant noncash activities are: (1) issuance of stock for assets, (2) conversion of bonds into common stock, (3) issuance of bonds or notes for assets, and (4) noncash exchanges of property, plant, and equipment. ?7. Comparative balance sheets, a current income statement, and certain transaction data all provide information necessary for preparation of the statement of cash flows. Comparative balance sheets indicate how assets, liabilities, and equities have changed during the period. A current income statement provides information about the amount of cash provided or used by operations. Certain transactions provide additional detailed information needed to determine how cash was provided or used during the period. ?8. (a)The phases of the corporate life cycle are the introductory phase, growth phase, maturity phase, and decline phase. (b)During the introductory phase, cash from operations and investing would be expected to be negative, and cash from financing would be positive. Questions Chapter 12 (Continued) During the growth phase, a company would be expected to show some small amounts of cash from operations while continuing to show negative cash from investing and positive cash from financing. During the maturity phase, cash from operations, investing, and financing would all be expected to be positive while in the decline phase, cash from operations and investing would continue to be positive while cash from financing would be negative. ?9. Tootsie Roll has positive cash from operations that exceeds its net income. Cash from operations exceeded its investing needs and it retired shares of stock and paid dividends. Tootsie Roll appears to be in the middle to late maturity phase. 10. The advantage of the direct method is that it presents the major categories of cash receipts and cash payments in a format that is similar to the income statement and familiar to statement users. Its principal disadvantage is that the necessary data can be expensive and time-consuming to accumulate. The advantage of the indirect method is it is often considered easier o prepare, and it provides a reconciliation of net income to net cash provided by operating activities. It also tends to reveal less company information to competitors. Its primary disadvantage is the difficulty in understanding the adjustments that comprise the reconciliation. Both methods are acceptable but the FASB expressed a preference for the direct method. Yet, the indirect method is the overwhelming favorite of companies. 11. When total cash inf lows exceed total cash outflows, the excess is identified as a â€Å"net increase in cash† near the bottom of the statement of cash flows. 12. The indirect method involves converting accrual net income to net cash provided by operating activities. This is done by starting with accrual net income and adjusting for items that do not affect cash. Examples of adjustments include depreciation and other noncash expenses, gains and losses on the sale of noncurrent assets, and changes in the balances of current asset and current liability accounts from one period to the next. 13. It is necessary to convert accrual-based net income to cash-basis income because the unadjusted net income includes items that do not provide or use cash. An example would be an increase in accounts receivable. If accounts receivable increased during the period, revenues reported on the accrual basis would be higher than the actual cash revenues received. Thus, accrual-basis net income must be adjusted to reflect the net cash provided by operating activities. 14. A number of factors could have caused an increase in cash despite the net loss. These are (1) high cash revenues relative to low cash expenses; (2) sales of property, plant, and equipment; (3) sales of investments; (4) issuance of debt or capital stock, and (5) differences between cash and accrual accounting, e. . depreciation. 15. Depreciation expense. Gain or loss on sale of a noncurrent asset. Increase/decrease in accounts receivable. Increase/decrease in inventory. Increase/decrease in accounts payable. Questions Chapter 12 (Continued) 16. Under the indirect method, depreciation is added back to net income to reconcile net income to net cash provided by operating activitie s because depreciation is an expense but not a cash payment. 17. The statement of cash flows is useful because it provides information to the investors, creditors, and other users about: (1) the company’s ability to generate future cash flows, (2) the company’s ability to pay dividends and meet obligations, (3) the reasons for the difference between net income and net cash provided by operating activities, and (4) the cash and noncash financing and investing transactions during the period. 18. This transaction is reported in the note or schedule entitled â€Å"Noncash investing and financing activities† as follows: â€Å"Retirement of bonds payable through issuance of common stock, $1,700,000. 19. (a)The current ratio is an accrual-based ratio that measures liquidity while the current cash debt coverage ratio is a cash-based ratio that measures liquidity. (b)Solvency can be measured by the debt to total assets ratio (accrual-based) or the cash debt coverage ratio (cash-based). *20. Net cash provided by operating activities un der the direct approach is the difference between cash revenues and cash expenses. The direct approach adjusts the revenues and expenses directly to reflect the cash basis. This results in cash net income, which is equal to â€Å"net cash provided by operating activities. | | | | | |  + Decrease in accounts receivable | |*21. |(a) |Cash receipts from customers = Revenues from sales | | | | | | | | | |  Ã¢â‚¬â€œ Increase in accounts receivable | | | | | | | | | | | | |  + Increase in inventory | | |(b) |Purchases = Cost of goods sold | | | | | | | | | |  Ã¢â‚¬â€œ Decrease in inventory | | | | | | | | | | | | |  + Decrease in accounts payable | | | |Cash payments to suppliers = Purchases | | | | | | | | | |  Ã¢â‚¬â€œ Increase in accounts payable | | | | | | | | 22. Sales$2,000,000 Add: Decrease in accounts receivables 100,000 Cash receipts from customers$2,100,000 *23. Depreciation expense is not listed in the direct method operating activities section because it is not a cash flow item—it does not affect cash. SOLUTIONS TO BRIEF EXERCISES BRIEF EXERCISE 12-1 (a)Cash inflow from financing activity, $200,000. (b)Cash outflow from investing activity, $150,000. (c)Cash inflow from investing activity, $20,000. (d)Cash outflow from financing activity, $50,000. BRIEF EXERCISE 12-2 (a)Investing activity. (d)Operating activity. (b)Investing activity. (e)Financing activity. (c)Financing activity. (f)Financing activity. BRIEF EXERCISE 12-3 Cash flows from financing activities Proceeds from issuance of bonds payable$300,000) Payment of dividends(70,000) Net cash provided by financing activities$230,000) BRIEF EXERCISE 12-4 (a)Cash from operations would be lower than net income during the growth phase because inventory must be purchased for future projected sales. Since sales during the growth phase are projected to be increasing, inventory purchases must increase and inventory expensed on an accrual basis would be less than inventory purchased on a cash basis. Also, collections on accounts receivable would lag behind sales; thus, accrual sales would exceed cash collections during the period. (b)Cash from investing is often positive during the late maturity phase and the decline phase because the firm may sell off excess long-term assets that are no longer needed for productive purposes. BRIEF EXERCISE 12-5 Net cash provided by operating activities is $2,680,000. Using the indirect approach, the solution is: Net income$2,500,000 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$110,000) Accounts receivable decrease? 350,000) Accounts payable decrease(280,000) 180,000 Net cash provided by operating activities$2,680,000 BRIEF EXERCISE 12-6 Cash flows from operating activities Net income$280,000 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$70,000 Loss on sale of plant assets? 22,000 92,000 Net cash provided by operating activities$372,000 BRIEF EXERCISE 12-7 Net income$200,000 Adjustments to reconcile net income to net cash provided by operating activities Decrease in accounts receivable$80,000) Increase in prepaid expenses(28,000) Increase in inventories(40,000) 12,000 Net cash provided by operating activities$212,000 BRIEF EXERCISE 12-8 Original cost of equipment sold$22,000 Less: Accumulated depreciation 5,500 Book value of equipment sold? 16,500 Less: Loss on sale of equipment 3,500 Cash flow from sale of equipment$13,000 BRIEF EXERCISE 12-9 (a)Free cash flow = $127,260,000 – $221,160,000 – $0 = ($93,900,000) (b)Current cash debt coverage ratio = $127,260,000 ? $243,668,000 = .52 times (c)Cash debt coverage ratio = $127,260,000 ? $928,464,500 = . 14 times BRIEF EXERCISE 12-10 (a)Free cash flow = $405,000 – $200,000 – $0 = $205,000 (b)Current cash debt coverage ratio = $405,000 ? $150,000 = 2. 7 times (c)Cash debt coverage ratio = $405,000 ? $225,000 = 1. 8 times BRIEF EXERCISE 12-11 Free cash flow = $123,100,000 – $20,800,000 = $102,300,000 BRIEF EXERCISE 12-12 Free cash flow is cash provided by operations less capital expenditures and cash dividends paid. For Payne Inc. this would be $364,000 ($734,000 – $280,000 – $90,000). Since it has positive free cash flow that far exceeds its dividend, an increase in the dividend might be possible. However, other factors should be considered. For example, it must have adequate retained earnings, and it should be convinced that a larger dividend can be sustained over future years. It should also use the free cash flow to expand its operations or pay down its debt. *BRIEF EXERCISE 12-13 | | | | | | + Decrease in accounts receivable | |Receipts from |= |Sales | | | | | |customers | |revenues | | | | | | | | | | | | – Increase in accounts receivable | | | | | | | | | $1,285,759,000 = $1,287,672,000 – $1,913,000 (Increase in accounts receivable) *BRIEF EXERCISE 12-14 | | | | | | + Decrease in income taxes payable | |Cash payment |= |Income Tax | | | | | |for income taxes | |Exp ense | | | | | | | | | | | | – Increase in income taxes payable | | | | | | | | | $125,000,000 = $370,000,000 – $245,000,000* *$522,000,000 – $277,000,000 = $245,000,000 (Increase in income taxes payable) *BRIEF EXERCISE 12-15 | | | | | | + Increase in prepaid expenses | | | | | | | | | |Cash |= |Operating | | | | – Decrease in prepaid expenses | |payments for | |expenses, | | | | | |operating | |excluding | | | | | |expenses | |depreciation | | | | | | | | | | | | | | | | | | | |and  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | + Decrease in accrued expenses payable | | | | | | | | | | | | | | | | – Increase in accrued expenses payable | | | | | | | | | $79,000 = $90,000 – $6,600 – $4,400 SOLUTIONS TO DO IT! REVIEW EXERCISES DO IT! 12-1 (1)Financing activity (2)Operating activity (3)Financing activity (4)Investing activity (5)Investing activity DO IT! 12-2 Cash flows from operati ng activities Net income$100,000 Adjustments to reconcile net income to net cash provided by operating activities: Depreciation expense$6,000 Patent amortization expense2,000 Gain on sale of equipment(3,600) Decrease in accounts receivable6,000 Increase in accounts payable   3,200  Ã‚  Ã‚  Ã‚  13,600 Net cash provided by operating activities$113,600 DO IT! 12-3 (a) Free cash flow = $73,700 – $27,000 –$15,000 = $31,700 b) Cash provided by operating activities fails to take into account that a company a must invest in new plant assets just to maintain the current level of operations. Companies must also maintain dividends at current levels to satisfy investors. The measurement of free cash flow provides additional insight regarding a company’s cash-generating ability. SOLUTIONS TO EXERCISES EXERCISE 12-1 (a)Noncash investing and financing activities. (b)Financing activities. (c)Noncash investing and financing activities. (d)Financing activities. (e)Investing a ctivities. (f)Operating activities. (g)Operating activities. EXERCISE 12-2 |(a) |Operating activity. | |(h) |Financing activity. |(b) |Noncash investing and | |(i) |Operating activity. | | |financing activity. | |(j) |Noncash investing and financing | |(c) |Investing activity. | | |activity. | |(d) |Financing activity. | |(k) |Investing activity. | |(e) |Operating activity. | |(l) |Operating activity. | |(f) |Noncash investing and financing activity. | |(m) |Operating activity (loss); investing | | |Operating activity. | | |activity (cash proceeds from sale). |(g) | | |(n) |Financing activity. | EXERCISE 12-3 |Point in Time | |Phase | | | | | |A | |Introductory phase | |B | |Decline phase | |C | |Maturity phase | |D | |Growth phase | During the introductory phase (point A), cash from operations and investing are expected to be negative while cash from financing would be positive. In the growth phase (point D), a company would continue to show negative cash from operations and investing and positive cash from financing. EXERCISE 12-3 (Continued) During the maturity phase (point C), cash from operations and net income would be approximately the same. Cash from operations would exceed investing needs. In the decline phase (point B), cash from operations would diminish while cash from financing would be negative. EXERCISE 12-4 JEREZ COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Net income$190,000 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$35,000 Loss on sale of equipment 5,000 Increase in accounts payable? 17,000 Decrease in accounts receivable? 15,000 Decrease in prepaid expenses 4,000 76,000 Net cash provided by operating activities$266,000 EXERCISE 12-5 KITSELTON INC. Partial Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Net income$153,000 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$34,000) Increase in accrued expenses payable? 10,000) Decrease in inventory? 4,000 Increase in prepaid expenses (5,000) Decrease in accounts payable(7,000) Increase in accounts receivable  (11,000) 25,000 Net cash provided by operating activities$178,000 EXERCISE 12-6 FELIX CORPORATION Statement of Cash Flows—Indirect Method For the Year Ended December 31, 2010 Cash flows operating activities Net income$284,100 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$187,000 Increase in income tax payable4,700 Decrease in accounts payable     Ã‚  (3,700) Increase in accounts receivable(8,200) Increase in inventory   (11,000)   168,800 Net cash provided by operating activities452,900 Cash flows from investing activities Sale of land     Ã‚  35,000 Purchase of building  (129,000) Net cash used by investing activities(94,000) Cash flows from financing activities Issuance of bonds200,000 Payment of dividend   (12,000) Purchase of treasury stock     (32,000) Net cash provided by financing activities   156,000 Net increase in cash514,900 Cash at beginning of period  Ã‚  Ã‚  Ã‚  45,000 Cash at end of period$559,900 EXERCISE 12-7 TOVAR CORP Partial Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Net income$? 72,000) Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$28,000) Loss on sale of equipment 8,000) 36,000) Net cash provided by operating activities? 108,000) Cash flows from investing activities Sale of equipment? 11,000* Purchase of equipment(70,000) Construction of equipment(53,000) Net cash used by investing activities(112,000) Cash flows from financing activities Payment of cash dividends? (19,000) *Cost of equipment sold$49,000) *Accumulated depreciation (30,000)) *Book value? 19,000) *Loss on sale of equipment? (8,000)) *Cash proceeds$11,000) EXERCISE 12-8 (a)MATSUI COMPANY Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Net income$ 93,000) Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$34,000) Decrease in inventory? 19,000) Increase in accounts receivable? (9,000) Decrease in accounts payable(8,000) 36,000) Net cash provided by operating activities? 129,000) Cash flows from investing activities Sale of land? 20,000) Purchase of equipment(60,000) Net cash used by investing activities? (40,000) Cash flows from financing activities Issuance of common stock? 42,000) Payment of cash dividends (35,000) Redemption of bonds (50,000) Net cash used by financing activities? (43,000) Net increase in cash 46,000) Cash at beginning of period 22,000) Cash at end of period$? 68,000) EXERCISE 12-8 (Continued) (b)1. Current cash debt coverage ratio: |Net cash provided |? Average current | |by operating activities | |liabilities | |$129,000 |? |[pic] |= |3. 0 times | |[Per Part (a)] | | | | | 2. Cash debt coverage ratio: |Net cash provided |? |Average total | |by operating activities | |liabilities | $129,000 ? [pic] = . 59 times *$47,000 + $200,000 **$39,000 + $150,000 EXERCISE 12-9 | | | |PepsiCo |Coca-Cola | |(a) |L iquidity | | | | | | |Current cash debt | |[pic] = . 75 times | |[pic] = . 64 times | | |coverage ratio | | | | | |(b) |Solvency | | | | | | |Cash debt coverage ratio | |[pic] = . 38 times | |[pic] = . 6 times | | | | | | | | | |Free cash flow | |$6,084 – $2,068 – $1,854 | |$5,957 – $1,407 – $2,911 | | | | |= $2,162 | |= $1,639 | PepsiCo’s liquidity is higher (better) than Coca-Cola’s. PepsiCo’s current cash debt coverage ratio is 17% higher than Coca-Cola’s. Coca-Cola’s solvency is slightly higher than PepsiCo’s since its cash debt coverage ratio is higher but its free cash flow smaller. EXERCISE 12-10 | | |Hoyt | |Rex | | | | |Corporation | |Corporation | |(a) |Liquidity | | | | | | |Current cash debt | |[pic] = 2. 0 times | |[pic] = 1. 0 times | | |coverage ratio | | | | | |(b) |Solvency | | | | | | |Cash debt | |[pic] = . 50 times | |[pic] = 0. 0 times | | |coverage ratio | | | | | | | | | | | | | |Free c ash flow | |$100,000 – $40,000 – $5,000 | |$100,000 – $70,000 – $10,000 | | | | |= $55,000 | |= $20,000 | Hoyt’s liquidity and solvency ratios are higher (better) than Rex’s comparable ratios. In particular, Hoyt’s current cash debt coverage ratio is twice as high as Rex’s. This ratio indicates that Hoyt is substantially more liquid than Rex. Hoyt’s solvency, as measured by the cash debt coverage ratio and free cash flow, is also better than Rex’s. *EXERCISE 12-11 Revenues$192,000) Deduct: Increase in accounts receivable(70,000) Cash receipts from customers*$122,000 Operating expenses 83,000) Deduct: Increase in accounts payable(23,000) Cash payments for operating expenses** 60,000 Net cash provided by operating activities$? 62,000 |** |Accounts Receivable | | |Balance, Beginning of year    | | | |Revenues for the year 192,000   |  Cash receipts for year 122,000 | | |Balance, End of year ? 70,000   | | |** |Accounts Payable | | | |  Balance, Beginning of year 0 | | |Payments for the year ? 0,000   |  Operating expenses for year ? 83,000 | | | |  Balance, End of year ? 23,000 | *EXERCISE 12-12 (a)Cash payments to suppliers Cost of goods sold$5,349. 7million Add: Increase in inventory 4. 7 Cost of purchases$5,354. 4m illion Deduct: Increase in accounts payable(156. 1) Cash payments to suppliers$5,198. 3million (b)Cash payments for operating expenses Operating expenses exclusive of depreciation ($11,791. 6 – $1,249. 9)$10,541. 7million Deduct: Decrease in prepaid expenses$(204. 5) Increase in accrued expenses payable  (37. 0) (241. 5) Cash payments for operating expenses$10,300. 2million *EXERCISE 12-13 Cash flows from operating activities Cash receipts from Customers$240,000* Dividend revenue 18,000* ?258,000* Less cash payments: To suppliers for merchandise$105,000 For salaries and wages? 53,000 For operating expenses? 28,000 For income taxes? 12,000 For interest     Ã‚  10,000? 208,000* Net cash provided by operating activities$? 50,000* *$48,000 + $192,000 *EXERCISE 12-14 MOSQUITO HOLLOW CORP. Statement of Cash Flows—Direct Method For the Year Ended December 31, 2010 Cash flows form operating activities Cash receipts from customers$566,100 Less: Cash payments: For goods and services$279,100 For income taxes93,000 For operating expenses77,000 For interest  Ã‚  Ã‚  Ã‚  22,400   471,500 Net cash provided by operating activities94,600 Cash flows form investing activities Sale of building202,400 Purchase of equipment  (113,200) Net cash provided by investing activities89,200 Cash flows from financing activities Issuance of common stock355,000 Payment of cash dividend (21,800) Purchase treasury stock(57,300) Cash paid to redeem bonds at maturity  (200,000) Net cash provided by financing activities  Ã‚  Ã‚   75,900 Net increase in cash259,700 Cash at beginning of period  Ã‚  Ã‚  Ã‚  Ã‚  11,000 Cash at end of period$270,700 *EXERCISE 12-15 Cash payments for rentals Rent expense$ 30,000* Add: Increase in prepaid rent? ?3,100* Cash payments for rent$ 33,100* Cash payments for salaries Salaries expense$ 54,000* Add: Decrease in salaries payable? ?2,000* Cash payments for salaries$ 56,000* Cash receipts from customers Revenue from sales$160,000* Add: Decrease in accounts receivable 9,000* Cash receipts from customers$169,000* SOLUTIONS TO PROBLEMS |PROBLEM 12-1A | | | | |Cash Inflow, Outflow, or No Effect? | | | | | | |Transaction |Where Reported | | |(a) |Recorded depreciation |O |No cash flow effect | | |expense on the plant assets. | | | |(b) |Recorded and paid interest expense. |O |Cash outflow | |(c) |Recorded cash proceeds from a sale of plant assets. |I |Cash inflow | |(d) |Acquired land by issuing |NC |No cash flow effect | | |common stock. | | |(e) |Paid a cash dividend |F |Cash outflow | | |to preferred stock holders. | | | |(f) |Distributed a stock dividend |NC |No cash flow effect | | |to common stockholders. | | | |(g) |Recorded cash sales. |O |Cash inflow | |(h) |Recorded sales on account. O |No cash flow effect | |(i) |Purchased inventory for cash. |O |Cash outflow | |(j) |Purchased inventory on |O |No cash flow effect | | |account. | | | |PROBLEM 12-2A | (a)Net income can be determined by analyzing the retained earnings account. Retained earnings beginning of year$270,000 Add: Net income (plug) 60,500* 330,500 Less: Cash dividends20,000 Stock dividends 10,500 Retained earnings, end of year$300,000 ($300,000 + $10,500 + $20,000 – $270,000) (b)Cash inflow from the issue of stock was $14,500 ($165,000 – $140,000 – $10,500). Common Stock | |140,000 | | | |10,500 |Stock Dividend | | |14,500 |Shares Issued for Cash | | |165,000 | | Cash outflow for dividends was $20,000. The stock dividend does not use cash. c)Both of the above activities (issue of common stock and payment of dividends) would be classified as financing activities on the statement of cash flows. |PROBLEM 12-3A | GRIDER COMPANY Partial Statement of Cash Flows For the Year Ended November 30, 2010 Cash flows from operating activities Net income$1,650,000 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$ 80,000 Decrease in inventory500,000 Decrease in accrued expenses payable  (100,000) Increase in prepaid expenses(150,000) Increase in accounts receivable(300,000) Decrease in accounts payable  (350,000)  Ã‚   (320,000) Net cash provided by operating activities$1,330,000 |*PROBLEM 12-4A | GRIDER COMPANY Partial Statement of Cash Flows For the Year Ended November 30, 2010 Cash flows from operating activities Cash receipts from customers$7,400,000(1) Less cash payments: To suppliers$4,750,000(2) For operating expenses? 1,320,000(3)? 6,070,000 Net cash provided by operating activities$1,330,000 Computations: (1)Cash receipts from customers Sales$7,700,000 Deduct: Increase in accounts receivable (300,000) Cash receipts from customers$7,400,000 (2)Cash payments to suppliers Cost of goods sold$4,900,000 Deduct: Decrease in inventories (500,000) Cost of purchases? 4,400,000 Add: Decrease in accounts payable 350,000 Cash payments to suppliers$4,750,000 3)Cash payments for operating expenses Operating expenses, exclusive of depreciation$1,070,000* Add: Increase in prepaid expenses$150,000 Decrease in accrued expenses payable100,000 250,000 Cash payments for operating expenses$1,320,000 *$450,000 + ($700,000 – $80,000) |PROBLEM 12-5A | JANTZEN COMPANY Partial Statement of Cash Flo ws For the Year Ended December 31, 2010 Cash flows from operating activities Net income$230,000 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$70,000 Loss on sale of equipment16,000 Increase in accounts payable13,000 Increase in income taxes payable 6,000 Increase in accounts receivable  (10,000) 95,000 Net cash provided by operating activities$325,000 |*PROBLEM 12-6A | JANTZEN COMPANY Partial Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Cash receipts from customers$960,000(1) Less cash payments: For operating expenses$601,000(2) For income taxes 34,000(3)? 635,000 Net cash provided by operating activities$325,000 (1)Computation of cash receipts from customers Revenues$970,000 Deduct: Increase in accounts receivable ($70,000 – $60,000)? (10,000) Cash receipts from customers$960,000 2)Computation of cash payments for operating expenses Operating expenses per income statement$614,000 Deduct: Increase in accounts payable ($41,000 – $28,000)  Ã‚  Ã‚  (13,000) Cash payments for operating expenses$601,000 (3)Computation of cash payments for income taxes Income tax expense per income statement$ 40,000 Deduct: Increase in income tax es payable ($13,000 – $7,000)  Ã‚  Ã‚  Ã‚  Ã‚  (6,000) Cash payments for income taxes$ 34,000 |PROBLEM 12-7A | (a)TRAHAN COMPANY Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Net income$32,000 Adjustments to reconcile net income o net cash provided by operating activities Depreciation expense$17,500* Increase in accounts payable? 9,000 Decrease in income taxes payable? (1,000) Increase in merchandise inventory(7,000) Increase in accounts receivable  (19,000)? (500) Net cash provided by operating activities31,500 Cash flows from investing activities Sale of equipment8,500 Cash flows from financing activities Issuance of common stock4,000 Redemption of bonds (6,000) Payment of dividends  (20,000) Net cash used by financing activities  (22,000) Net increase in cash18,000 Cash at beginning of period  Ã‚  20,000 Cash at end of period$38,000 *$32,000 – ($24,000 – $9,500(A)) = $17,500 A)$18,000 (cost of e quipment) – $8,500 (book value) = $9,500 (accumulated depreciation for equipment sold) PROBLEM 12-7A (Continued) |(b) 1. |$31,500 |? |[pic] = 1. 17 times | | |[Per Part (a)] | | | *$15,000 + $8,000 **$24,000 + $7,000 2. $31,500 ? [pic] = . 55 times *$15,000 + $8,000 + $33,000 **$24,000 + $7,000 + $27,000 3. $31,500 – $0 – $20,000 = $11,500 |*PROBLEM 12-8A | (a)TRAHAN COMPANY Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Cash receipts from customers$223,000(1) Less cash payments: To suppliers$173,000(2) For operating expenses 6,500(3) For interest 3,000 For income taxes 9,000(4)? 191,500 Net cash provided by operating activities 31,500 Cash flows from investing activities Sale of equipment8,500 Cash flows from financing activities Issuance of common stock 4,000 Redemption of bonds (6,000) Payment of dividends? (20,000) Net cash used by financing activities? (22,000) Net decrease in cash 18,000 Cash at beginning of period 20,000 Cash at end of period$? 38,000 Computations: (1)Cash receipts from customers Sales$242,000 Deduct: Increase in accounts receivable  Ã‚  Ã‚  (19,000) Cash receipts from customers$223,000 *PROBLEM 12-8A (Continued) (2)Cash payments to suppliers Cost of goods sold$175,000 Add: Increase in inventory 7,000 Cost of purchases? 182,000 Deduct: Increase in accounts payable? ?9,000 Cash payments to suppliers$173,000 (3)Cash payments for operating expenses Operating expenses$24,000 Deduct: Depreciation $32,000 – ($24,000 – $9,500*)  Ã‚  17,500 Cash payments for operating expenses$ 6,500 *$18,000 – $8,500 = $9,500 (4)Cash payments for income taxes Income tax expense$8,000 Add: Decrease in income taxes payable 1,000 Cash payments for income taxes$9,000 |(b) 1. |$31,500 |? |[pic] = 1. 7 times | | |[Per Part (a)] | | | **$15,000 + $8,000 ***$24,000 + $7,000 2. $31,500 ? [pic] = . 55 times *$15,000 + $8,000 + $33,000 **$24,000 + $7,000 + $27,000 3. $31,500 – $0 – $20,000 = $11,500 |PROBLEM 12-9A | CIPRA INC. Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Net income$158,900 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$46,500 Increase in accounts payable 34,700 Loss on sale of plant assets7,500 Decrease in accrued expenses payable (500) Increase in prepaid expenses? (2,400) Increase in inventory? (9,650) Increase in accounts receivable  (54,800)? 21,350 Net cash provided by operating activities? 180,250 Cash flows from investing activities Sale of plant assets1,500 Purchase of investments (24,000) Purchase of plant assets (100,000) Net cash used by investing activities(122,500) Cash flows from financing activities Sale of common stock45,000 Payment of cash dividends (30,350) Redemption of bonds (40,000) Net cash used by financing activities (25,350) Net increase in cash 32,400 Cash at beginning of period 48,400 Cash at end of period$? 80,800 |*PROBLEM 12-10A | CIPRA INC. Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Cash receipts from customers$337,980(1) Less cash payments: To suppliers$110,410(2) For income taxes 27,280 For operating expenses 15,310(3) For interest 4,730? 157,730 Net cash provided by operating activities? 180,250 Cash flows from investing activities Sale of plant assets 1,500 Purchase of investments? (24,000) Purchase of plant assets (100,000) Net cash used by investing ? activities(122,500) Cash flows from financing activities Sale of common stock 45,000 Payment of cash dividends? (30,350) Redemption of bonds? (40,000) Net cash used by financing activities (25,350) Net increase in cash 32,400 Cash at beginning of period 48,400 Cash at end of period$? 80,800 Computations: (1)Cash receipts from customers Sales$392,780 Deduct: Increase in accounts receivableà ‚  Ã‚  Ã‚  (54,800) Cash receipts from customers$337,980 *PROBLEM 12-10A (Continued) (2)Cash payments to suppliers Cost of goods sold$135,460 Add: Increase in inventory 9,650 Cost of purchases? 145,110 Deduct: Increase in accounts payable? (34,700) Cash payments to suppliers$110,410 (3)Cash payments for operating expenses Operating expenses exclusive of depreciation$12,410 Add: Increase in prepaid expenses$2,400 Decrease in accrued expenses payable 500 2,900 Cash payment for operating expenses$15,310 |PROBLEM 12-11A | MERCADO COMPANY Statement of Cash Flows For the Year Ended December 31, 2010 Cash flows from operating activities Net income$ 37,000 Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$42,000 Decrease in accounts receivable? 12,000 Decrease in prepaid expenses 5,720 Increase in accounts payable? ,730 Loss on sale of equipment2,000 Increase in inventory  Ã‚   (9,450)? 57,000 Net cash provided by operating activities? 94,000 Cash flows from investing activities Sale of land? 25,000 Sale of equipment? 8,000 Purchase of equipment(95,000) Net cash used by investing activities? (62,000) Cash flows from financing activities Payment of cash dividends  (12,000) Net c ash used by financing activities  (12,000) Net increase in cash20,000 Cash at beginning of period? 45,000 Cash at end of period$65,000 Noncash investing and financing activities Conversion of bonds by issuance of common stock$40,000 |PROBLEM 12-12A | | | |Current Cash Debt Coverage | | | | | |Ratio |Cash Debt Coverage Ratio | | | |Free Cash Flow ($125,000) |(0. 5 times) |(0. 3 times) | | | | | | | | |Transaction | | | | |(a) |Recorded credit sales $2,500. |NE |NE |NE | |(b) |Collected $1,500 owing from customers. I |I |I | |(c) |Paid amount owing |D |D |D | | |to suppliers, $2,750. | | | | |(d) |Recorded sales returns of $500 and credited the |NE |NE |NE | | |customer’s account. | | | | |(e) |Purchased new equipment $5,000; signed a long-term |D* |NE |D | | |note payable for the cost of the equipment. | | | |(f) |Purchased a patent and paid $15,000 cash for the |D |NE |NE | | |asset. | | | | *Note to Instructor: If only cash capital expenditures are deducted, this answe r would be NE. |BYP 12-1 FINANCIAL REPORTING PROBLEM | (a)Net cash provided by operating activities: 2007 $90,064 2006 $55,656 Some causes of the significant changes in net cash provided by operating activities during 2007 were the decrease in the accounts receivable, a decrease in inventories, and a decrease in income taxes payable and deferred. (b)The increase in cash and cash equivalents for the year ended December 31, 2007 was $1,877,000. (c)Tootsie Roll uses the indirect method of computing and presenting the net cash provided by operating activities. (d)According to the statement of cash flows, accounts receivable decreased $2,591,000 in 2007. Inventories decreased $6,506,000 in 2007. Accounts payable (and accrued liabilities) decreased $3,234,000 in 2007. (e)The net cash used by investing activities in 2007 was $43,345,000. (f)The supplemental disclosure of cash flow information disclosed interest paid of $537,000 and income taxes paid of $11,343,000 in 2007. BYP 12-2 COMPARATIVE ANALYSIS PROBLEM | |(a) | | | |Hershey | |Tootsie Roll | | | | | | | | | | |1. |Current cash | |[pic] | |[pic] | | | |debt coverage | |= . 51 times | |= 1. 0 times | | | |ratio | | | | | | | | | | | | | | |2. |Cash debt | |[pic] | |[pic]= . 54 times | | | |coverage ratio | |= . 22 times | | | **$57,972 + $116,523 **$62,211 + $98,747 (b)Tootsie Roll’s current cash debt coverage ratio provides a ratio of $1. 50 of cash from operations for every dollar of current debt. It is a better representation of liquidity on an average day than the current ratio. Tootsie Roll’s higher ratio (1. 50 vs. .51) indicates Tootsie Roll was significantly more liquid in 2007 than Hershey but both measures are acceptable. The cash debt coverage ratio shows a company’s ability to repay its liabilities from cash generated from operating activities without having to liquidate the assets employed in its operations. Since Tootsie Roll’s cash debt coverage ratio was more than twice as large (. 54 vs. .22) as Hershey’s, Tootsie Roll’s ability to repay liabilities with cash from operations was significantly greater than Hershey’s in 2007. BYP 12-3 RESEARCH CASE | (a)The article suggests that most people aren’t concerned about Sears’s liquidity. Instead, the concern is that the company won’t have adequate cash to implement the changes it needs to make a return to profitability. Also, some investors were concerned t hat a cash shortage will reduce Sears’s ability to carry out the treasury stock buyback program that it had previously announced. (b) At the time of the article, Sears had not reported its cash flow numbers. It had, however, reported an estimate that by the end of the quarter the company would have $1 billion in cash on hand. This was lower that analysts had expected. Based upon estimates of amounts that the company had spent on treasury stock, debt repayment, and capital expenditures, analysts determined that it was likely that, to arrive at $1 billion in cash on hand, the company’s cash flow must have declined. (c)Individuals who tried to defend Sears said that they thought it was inappropriate to make such negative statements about the company based on estimates. They suggested it would be better to wait until the company reports its actual cash flow numbers before evaluating the company. (d)The article suggests that, if, in fact, Sears’s cash flow is declining, it is a bad time of year for that to be happening. Normally the fourth quarter would be a period when cash flows would be strong, because of the holiday shopping season. In contrast, Sears frequently experiences negative cash from operations during the first three quarters of the year. |BYP 12-4 INTERPRETING FINANCIAL STATEMENTS | (a)Current ratio—2001:$1,207. 9? $ 921. 4= 1. 31 —2004:$2,539. 4? $1,620. 4= 1. 57 Current cash debt ?coverage ratio—2001:($119. 8)? $ 948. 2= (. 13) times —2004: $566. 6? $1,436. 6= . 39 times Both Amazon’s current ratio and its current cash debt coverage ratio improved dramatically from 2001 to 2004. Amazon’s current ratio increased by 20% (from 1. 31 to 1. 57) during the 3-year period. In addition Amazon’s current cash debt coverage ratio improved by $. 52 per dollar of current liabilities (from a negative $. 13 per dollar in 2001 to a positive $. 39 per dollar in 2004). Amazon’s liquidity improved greatly from 2001 to 2004. (b)Cash debt ?coverage ratio—2001:($119. 8)? $3,090. 0= (. 04) times —2004: $566. 6? $4,773. 4= . 12 times Debt to total ?assets ratio—2001:$3,077. 5? $1,637. 5= 1. 88 —2004:$5,096. 1? $3,248. 5= 1. 57 Amazon’s solvency also improved significantly from 2001 to 2004. Its cash debt coverage ratio increased by $. 16 per dollar of total liabilities during the 3-year period. Amazon’s debt to total assets ratio also improved (decreased) by 16% from 2001 to 2004. c)Free cash flow—2001:($119. 8)–$50. 3 – $0= ($170. 1) —2004: $566. 6–$89. 1 – $0= $477. 5 Amazon’s free cash flow increased by almost $650 million from 2001 to 2004. The increase was caus ed by Amazon finally generating a profit in 2004. If Amazon is able to continue operating at a profit and producing a large free cash flow, it should be able to finance an expansion of its operations. BYP 12-4 (Continued) (d)While these measures tell us a lot about Amazon. com, they don’t tell us whether the stock price is reasonable. Amazon. com’s high stock price is a reflection of a belief by investors that Amazon. com will continue to grow incredibly fast. If this growth falters, its stock price will fall rather quickly. Also, Amazon. com’s heavy reliance on debt financing compounds the risk of investing in its stock because it may have a difficult time paying its debts if its growth does not continue. |BYP 12-5 FINANCIAL ANALYSIS ON THE WEB | Answers will vary depending on the company chosen by the student. |BYP 12-6 DECISION MAKING ACROSS THE ORGANIZATION | (a)DEVITO COMPANY Statement of Cash Flows For the Year Ended January 31, 2010 Cash flows from operating activities Net loss$(35,000)* Adjustments to reconcile net income to net cash provided by operating activities Depreciation expense$? 55,000 Gain from sale of investment? ?(5,000)50,000 Net cash provided by operating activities15,000 Cash flows from investing activities Sale of investment 80,000 Purchase of investment ? (75,000) Purchase of fixtures and equipment  (320,000) Net cash used by investing activities(315,000)* Cash flows from financing activities Sale of capital stock? 405,000 Purchase of treasury stock? (10,000) Net cash provided by financing activities395,000 Net increase in cash 95,000 Cash at beginning of period? 40,000 Cash at end of period$235,000 Noncash investing and financing activities Issuance of note for truck$20,000 BYP 12-6 (Continued) *Computation of net income (loss) Sales of merchandise$385,000 Interest revenue 6,000 Gain on sale of investm How to cite Kimmel Financial Accounting Solutions Ch12, Essay examples

Epidemiology and Control of Communicable †Free Samples to Students

Question: Discuss about the Epidemiology and Control of Communicable. Answer: Introduction: Staphylococcus aureus can live on skin for the longer period and they also prefer to live in warmest, darkest place such as the nose. Therefore, in this condition both the patients are described as colonized (3). In IV drug user, injection drug is one of the major sources of HIV infection as people can get HIV from sharing drug preparation or injecting equipments. Shared needle is basically the main cause of infection because as it contains contaminated blood of infected persons and peripheral blood, lymphoid tissue and bone marrow is the main reservoir for infection. IV drug users take injected drugs that are introduced into the bloodstream using needle and syringe. HIV infected blood can get into blood stream at the time of preparation of drug using blood contaminated syringes, reusing bottles to dissolve drugs into water and reusing cottons to filter out things that block the needles (9). Immunogenicity is the ability of the human body immune system to induce adaptive and humoral cell immune response in response to entry of an antigen. It is a means to check transmissibility of infection by provoking an immune action against the infection. It leads to immunologic memory. Therapeutic agents like proteins leads to hypersensitive reaction and formation of antibodies against the protein. The level of immune status and genetic factor has impact on immunogenicity. Thus immunogenicity is a fctor that indirectly minimizes the transmissibility of disease or infection (8). Infectious agents such as protozoa, bacterium or virus changes surface proteins in order to evade immune response of host. This kind of antigenic variation in an organism is a mechanism to target specific host, repeatedly infect single host and quickly transmit to host cells. It is a response by organism to fight against immunogenicity of host cells. It is an approach to immune evasion by pathogen and reinfecting host as antigen is not recognized by immune system (5). Polio epidemic was first encountered in the nineteenth century. With change in times and improved environmental hygiene and sanitation, age at which people are diagnosed with polio will significantly increase. Children will encounter the virus at increased age compared to previous polio cases in children. Before development in sanitation, children became exposed to the virus but exposure provided them with permanent immunity to the virus. But with modern ideas in hygiene, children are not exposed the virus in infancy and they do not develop natural immunity against it. The ultimate result is that severe symptoms of disease began to be seen. Now there are relatively fewer cases in young children and increase in number of young adults affected by it (2). If a person contracts polio infection, symptoms appear within 5-35 days. The subclinical infection of polio is associated with headache, fever vomiting and sore throat while clinical infection affects the central nervous system. Symptoms of clinical infection include back pain, skin rash, fever, difficulty in breathing, muscle spasm, etc. 90% of polio infection is subclinical type of infection. Polio infection aggravates due to environmental sources of infection like contaminated water, food, flies and poor sanitation. With the improvement in environmental sanitation and hygiene, enteric infection will get delayed and it will reduce the clinical: subclinical ratio of polio cases in endemic area. Hepatitis A virus infection is transmitted through ingestion of contaminated water, food or direct contact with infectious person. In order to give advice to Community Aid abroad to prevent infection, it will be necessary know about overseas environmental factors like availability of safe water, food safety procedures and level of sanitation and hygiene in the country. Countries with poor sanitary condition and hygiene practice have been found to have more number of cases of Hepatitis A infection (6). In CAA workers it is necessary to know about their sanitary habits, their living conditions and the kind of foods they consume. It is important because often people living lesser developed areas have more chance of infection. Poor and low quality food also has chance of Hepatitis A infection, so knowing this factors about CAA workers will be necessary. Gonorrhea is caused by gram negative agent diplococcus, Neisseria gonorrhoeae and the infection occurs in the upper or lower tract, rectum area, cervix, urethra and bloodstream. The bacterium does not survive in the environment and prefers CO2 environment, so urogenital site is the main site for infection. Sexually active men and women are at high risk of acquiring this kind of infection and transmitting the disease. Vertical transmission also occurs by transfer from mother to child during birth. Once the Neisseria gonorrhoeae enters the mucous membrane of urogenital tracts, they utlize their surface pili to anchor at the infection site and target non-ciliated epithelial cells, The pili prevents the phagocytosis of neutrophils and digests IgA on the surface of urethra and cervix. This is done by IgA protease within the pili and helps in attachment of bacteria to these surfaces. This adherence allows transmission of organism inside the fallopian tube and initiates the mechanism of infection. The gonococci replicates after adherence to non-ciliated cells where they are exocytosed into subepithelial cells and inflammations and other symptoms occur. Socioenvironemtal factors like practices of sex and use of safe practices alo affects the transmission of the disease (7). Gonorrhea and Chlamydia can be prevented or treated with antibiotic given to patients orally or by injection. Antibiotic treatment disrupts the chain of transmission of bacterium and prevents the infection from getting worse. Generally combination of dual antibiotics like cephalosporin and azithromycin is used to improve efficacy of treatment. Ciprofloxacin also used in treating sexually transmitted disease (1). Other methods for controlling infections include using antiviral medication or dug combination therapy. The methods for prevention will include health education to provide information about sexual health and interventions to promote sexual health The recent sharp increase of gonorrhea from 1400 per 100,000 population in 1999 to 2225 in per 100,000 population in 2009 indicate a possible decline in safe sex practice which increase the gonorrhea transmission. The other factor is the decreased sensitivity of N. gonorrhoea to antimicrobial drugs (8). Sensitivity Specificity Positive predictive value Negative predictive value Culture and sensitivity 8% 7.5% 93.75% 98.36% Urinary PCR 9% 7.5% 83.33% 100% The symptoms of gonorrhea are mostly asymptomatic in both men and women. As gonnorhea is asymptomatic, screening is critical for identification and prevention of upper genital tract infection and preventing all forns of transmission. The gonnorhea surveillance will involve widespread routine genital screening to assess risk for infection among women. Women are at more risk due to multiple sex partners, inconsistent condom use and HIV infection associated with sexual activity. Pharyngeal screening is also essential for identification of those women who were missed with traditional genital tract screening (4). Due to asymptomatic characteristics of the disease, widespread screening is essential to identify people who are at risk of the disease. Specific testing for gonorrhea because of apparent notification rate in males and females. Yes, this is also the case for indigenous community because they have limited access to sexual health service and so surveillance will be of utmost importance. References: Andric B, Drowos J, Trepka MJ, Suciu G, Alonso A, Hennekens CH. High frequencies of negative pretreatment results following presumptive antibiotic treatment for chlamydia and gonorrhea. Southern medical journal. 2013 May;106(5):321-6. Closser S, Cox K, Parris TM, Landis RM, Justice J, Gopinath R, Maes K, Amaha HB, Mohammed IZ, Dukku AM, Omidian PA. The impact of polio eradication on routine immunization and primary health care: a mixed-methods study. Journal of Infectious Diseases. 2014 Apr 1:jit232. Danielsson-Tham ML. Staphylococcal Food Poisoning. Food Associated Pathogens. 2013 Sep 25:250. (1.1) Fagan PS, Downing SG, McCall BJ, Carroll HJ, Howard TM, Palmer CM. Enhanced surveillance for gonorrhoea in two diverse settings in Queensland in the 2000s: comparative epidemiology and selected management outcomes This paper analyses enhanced surveillance data for gonorrhoea from an urban and a remote region of Queensland during the 2000s. It describes the diverse epidemiology of this condition in these two populations and details management challenges and outcomes. Page last updated: 21 February 2014. (3.5a) Guizetti J, Scherf A. Silence, activate, poise and switch! Mechanisms of antigenic variation in Plasmodium falciparum. Cellular microbiology. 2013 May 1;15(5):718-26. (1.5) Hlady RA, Tiedemann RL, Puszyk W, Zendejas I, Roberts LR, Choi JH, Liu C, Robertson KD. Epigenetic signatures of alcohol abuse and hepatitis infection during human hepatocarcinogenesis. Oncotarget. 2014 Oct 15;5(19):9425. (2.2) Leone PA, Hynes NA, McGovern BH. Epidemiology, pathogenesis and clinical manifestations of Neisseria gonorrhoeae infection. UpToDate.[Online][Cited: February 18, 2014.] https://www. uptodate. com/contents/epidemiologypathogenesis-and-clinical-manifestations-of-neisseria-gonorrhoeae-infection. 2013. (3.1) Metcalf CJ, Ferrari M, Graham AL, Grenfell BT. Understanding Herd Immunity. Trends in immunology. 2015 Dec 31;36(12):753-5. (1.4) Westergaard RP, Hess T, Astemborski J, Mehta SH, Kirk GD. Longitudinal changes in engagement in care and viral suppression for HIV-infected injection drug users. AIDS (London, England). 2013 Oct 23;27(16):2559. (1.2)

Grade Language Arts Observation Essay Example For Students

Grade Language Arts Observation Essay Jones told me that she does allow modifications for students quality for them. She allows them to read lower grade books with fewer points and instead of testing she allows them to write summaries of the books. On this particular day Mrs Jones was teaching from the 6th grade Language Arts book. She told me that the class had just finished a literary circle unit and would now be working on a literature focus unit, While students are engaged in USSR she writes on the board to chapter and page number of the story they will be working on today. While the students ivory on USSR, I tour the classroom. I notice that Mrs Jones has a very extensive word wall. The words on the wall cover genre types, the seven types of traditional fiction, and movements in literature, types of modern fiction, literary elements, and figurative language among many other words. Mrs Jones also has a classroom library section with books she provides for students. The library section includes beanbags and pillows for students to use While reading. The print environment is very print-rich. After USSR Mrs Jones directs students to open their literature books and turn to he story they are about to read. The story is called An Hour with Bauble. She asks her students to get out there journals. She told her students today they were going to read a story about a grandfather. She asked students to write in their journals about their relationships with their grandparents, if they did not have a grandparent to write about a special older relative. She asked them to make sure they wrote about how much time they spent with their grandparents and whether they liked talking to them or not. After the class wrote in their journals Mrs Jones reviewed vocabulary words from the story they were going to read. She asked students to write the list of words as she read them out to them; she then asked it they knew what any tooth words meant. Students eagerly raised their hands to define the words. Some of the words included labor, material, wheelchair, ammonia, maturity, and parchment. Most students understood the majority of the words, those they didnt understand Mrs Jones said they would try to figure out while reading the story. Mrs Jones places some guided reading questions on the board for students to insider while reading. Mrs Jones then asks her students to begin following along as she reads the selection. Mrs Jones Stops during the reading and asks her students follow up questions about the text. After the text is read and review in a class discussion, Mrs Jones ask her class to now Mite in their journals whether or not their feelings about their grandparents has changed and to give examples from the text After journal writing Mrs Jones has one student from each group to write one of the vocabulary words and place them on the word wall. While students are busy with their activities I have a chance to speak with Mrs Jones about her career choice and what has influenced her organization for literacy instruction, Mrs Jones tells me that she has always loved Literature and wants to share that love with her students. She says that she has developed her literacy instruction style from trial and error. She says that the most important thing is to know your students. She says that every class is different. They have different likes, different behavior styles, and different learning capabilities. What works well with one class may not be the best option for another class. She says that while one class may need the story read to them as they follow along, her last class can read by themselves and still develop the same skills as the other. I enjoyed observing Mrs Jones as she worked with her class.