Analysis Of Macys, Kohls And Burlington - 1544 Words

Introduction The companies that were chosen for a company analysis include Macy’s, Kohl’s, and Burlington. Since the retail industry has been lagging behind lately, these companies will help determine the prospective financial investment in the retail industry. As Macy’s as our primary company, we chose Kohl’s and Burlington to be the two comparative companies. These companies are comparable due to the same SIC code of 5311 in the subgroup of department stores. These companies offer similar products and services with little differentiation between the three. Brief Description of the Individual Companies The Macy’s Corporation was founded in October 1858, and they are headquartered in Cincinnati, Ohio. The corporation focuses on internet sales in the United States, and they employ 166,900 full-time employees. Macy’s sells a range of merchandise, everything from apparel and accessories for men, women, and children; cosmetics; home furnishings; and other consumer goods. Similar to Kohl’s, Macy’s sells a special range of clothing, accessories, handbags, jewelry and footwear. As of January 20, 2016, it operated approximately 900 locations in 45 states, the District of Columbia, Guam, and Puerto Rico under the Macy’s, Bloomingdale’s, Bloomingdale’s Outlet, Macy’s Backstage, and Blue Mercury names; as well as Websites, including macys.com, bloomingdales.com, and bluemercury.com (M Profile | Macy s Inc. Common Stock - Yahoo! Finance). In addition, Macy’s operates as aShow MoreRelatedEssay on Macys Financial Analysis1303 Words   |  6 PagesMacy’s Inc. Fiscal Year End: January 29, 2011 Date of Report: April 25th, 2011. By - Monika Gupta The annual report and 10-K filings were obtained from macys.com. The financial statements included in the annual report are as follows: consolidated statements of operations, consolidated balance sheets, consolidated statements of changes in shareholders’ equity, consolidated statement of cash flows, and notes to consolidated financial statements. In the report, Macy’s Inc. recognizes severalRead MoreMacys vs Nordstroms Essay2858 Words   |  12 PagesStatement Analysis: Macy’s Inc. vs. Nordstrom, Inc. MACY’S, INC. a. Macy’s, Inc. is a retail organization operating retail stores and Internet websites under two brands (Macy’s and Bloomingdale’s) that sell a wide range of merchandise, including men’s, women’s and children’s apparel and accessories, cosmetics, home furnishings and other consumer goods. Macys’ competitors include other middle priced-ranged department stores including Nordstrom, Bed Bath Beyond, Belk, Bon Ton, Burlington CoatRead MoreMarketing Retail Management Notes1974 Words   |  8 Pagesassociates Store Hours MKT 307 Retail Mgt Wednesday, January 23, 2008 List of retail entrepreneurs among Forbes top 400 Walton Family (Wal-Mart) Fisher (The Gap) Wexner (Limited) Menard (Menards Marcus, Bank (Home Depot) Kellogg (Kohls) Schulze (Best Buy) Levine (Family Dollar) You are faced with an Ethical Decision: What Can You Do? #61664;Ignore your personal values and do what your company asks you to do- you will probably feel dissatisfied with your job #61664;Take

Essay on Crime Rates in Prison - 2306 Words

Introduction Research has been done comparing the violent rates between males and female prisons. It is important to study this theme because it does not only lead to the conclusion of where violence prevalent in male or female prisons, but it focuses on other issues as well. This paper deals with the social, psychological and sexual issues of the prisoners. Furthermore, most people believe that males biologically are more prone to violence, therefore violence is prevalent in male prisons and should have higher rates of violence than female prisons; however, there is more to this idea. This theme will examine the differences in violence between male and female prisoners and what causes them to have high rates of violence. The main†¦show more content†¦Instead they engage in relational violence (spreading rumors and talk about each other) to hurt each other. The prisoners that participated in this research admitted that they use rumors to isolate each other base on the crime they have committed and/or simply because they don’t like other inmates. This research not only deals with female prisoners, but also deals with the type of violence female prisoners engage in. Sexual coercion Another variable regarding this topic is a comparison of sexual coercion experiences reported by both male and female prisoners. This variable is very important because it examines both genders based on sexual coercion. Johnson and Johnson (2006) point out that male are more expose to violent sexual coercion compared to female inmates. Due to the fact that males are more likely to have higher levels of force used against them by the guarders. As a result the inmate will act aggressively in order to avoid being a victim of sexual violence. Furthermore, this fact is very important because it contributes to the stereotype that men are more violent than women, therefore should have higher rates of violence in prison. Since male prisoners undergo more physical injury and have more excessive force tactics use on them they become more aggressive. As a consequence they stop being the victims and start becoming the perpetrators (Johnson Johnson, 2006). This is a key factor th at contributes to why violent ratesShow MoreRelatedThe Reasons For Why Recidivism Occurs1441 Words   |  6 PagesIn most places around the world there are prisons set up where people go after committing a crime. Now the point of prisons is to reform a person so when they come out of prison they will be a productive member of society and not the criminal they once were. This does not occur most of the time. In fact, the exact opposite has occurred so much that there is a term for it now. That term is recidivism, which is when a person goes back to a life of crime after some sort of reform. There are many reasonsRead MoreThe American Prison System Is A Vital Portion Of American Culture1151 Words   |  5 Pagesdefines prison as a building where people are kept as punishment for a crime or while they are waiting to go to court. In the United States, there is a large prison system consisting of federal and state prisons. The American prison system is a vital portion of American culture. Crime runs rampant throughout our country and it is up to our prisons to punish people for these crimes, maybe even assist in loweingr the amount of crimes that occur. There are several different types of prisons, separatedRead MoreHarsher Penalties On The Crime Rate904 Words   |  4 Pageswith the lowest and highest unemployment rates; and the lowest and highest crime rates. According to the Bureau of Labor Statistics the states with the lowest unemployment rates generally have the lowest crime rates (Bureau of Labor Statistics). One can argue harsher penalties would most likely det er criminals from committing crimes, but preventive measures are most efficient for decreasing the crime rate. The most efficient way to reduce the rising crime rate in the United States is to install moreRead MoreEssay on Criminal Rehabilitation in the United States Justice System1640 Words   |  7 PagesNationally, every 7 minutes, another person enters prison. And every 14 minutes, someone returns to the streets, beaten down and, more often than not, having suffered a great amount of violence during his or her incarceration. Professionals will tell you that incarceration really does very little to stop crime, but we go on spending billions of dollars in order to lock up more and more people. We have become the country with the highest incarceration rate in the industrialized world. (National CriminalRead MorePrison Is Defined As A Building Whereby People Are ‘Legally1674 Words   |  7 PagesPrison is defined as a building whereby people are ‘legally held as a puni shment for a crime they have committed, or whilst they are awaiting trial.’ According to the prison reform trust, the prison system has been overcrowded since 1994 and the prison population has increased, where between June 1993 and June 2012 prison population in England and Wales increased by 41,800 prisoners to over 86,000. With such increased numbers, it is questionable as to whether prison is effective, if it works andRead MoreIt Is Often Stated That Prison Does Not Work Because of the High Recidivism Rates. Why Do You Think the Prison Population Has Increased so Much in the Last Ten Years?1740 Words   |  7 Pagesdespite having been punished for a crime go on to repeat it, only to be returned to a custodial sentence. It is for this particular reason that the penal system need to decide whether the system is effective in doing its job, or reforms are needed to improve the way it conducts itself. What causes Recidivism? Recidivism is caused by criminals who have been through the courts and prison system and still refuse to turn away from crime; the causes of repeat crime may involve many social factors,Read MoreDo The time, Lower The Crime by James Q. Wilson and Mandatory Minimum Drug Sentences Waste Resource by Kevin Zeese1205 Words   |  5 PagesPrison reform has been talked about since the late 1800’s and early 1900’s with the goal of giving prisoners better living conditions. Today’s issues involving prison reform have caused many debates on whether or not prisons should change their traditional ways and try to find a more suitable solution with prison related problems like overcrowded facility and huge sums of money being spent on these prisons. Two article that are going to be analyzed in this essay are entitled â€Å"Do the time, lower theRead MoreHigh Rate Of Violence Throughout The World1400 Words   |  6 PagesThis report will discuss the high rate of violence in prison systems throughout the world. The report will identify three legal standards and/or operational procedures that are emerging around the globe that govern correctional professional practices within corrections systems and could be applied to the South American prison system. The United States will be a point of reference to compare and differentiate with other countries on legal standards and operational producers. The report will also evaluateRead MoreCriminology Rational Choice Theory1683 Words   |  7 PagesName Instructor Course Date Essay Questions Question 1 At the core of criminology, there is a belief that a criminal decides to commit a crime after weighing the benefits and disadvantages of engaging. In such a case, the decision to commit the crime is a rational one, and the best way to counter it is through a deterrence-based system. The rational choice theory assumes that humans are self-centered and the actions they undertake determine the consequences they incur. The position of rationalityRead MoreThe Issue Of Reoffending Rates1507 Words   |  7 PagesWithin this essay I will discuss the issue of reoffending rates in England and Wales, and identify relevant statistics associated with this ever-increasing social problem. The annual cost of reoffending to the UK is between  £9.5 and  £13 billion, more than the cost of holding the London Olympics each year. David Downes (2001) argues that there is an ideological function of reoffending – to make capitalism look successful. This is because it soaks up a large percentage o f the unemployed, therefore

Auditing and Assurance Financial Analysis

Question: Discuss about the Auditing and Assurance forFinancial Analysis. Answer: Introduction In audit of financial analysis, the most common report prepared by the auditor is the unqualified report also known as the clean review. This review is used where there is invariably no significant constraints that affects the audit performance. Moreover, the audit evidence obtained in the financial statements and the working papers of the audit reveals insignificant deficiencies in the financial statements or any circumstances that unusually affects an independent auditors report. This is in accordance to ASA 700. Opinion with Exception According to the Declaration on rules and audit procedures in ASA 700, there are certain circumstances that do not allow the auditor issued an unqualified opinion (clean opinion) and on the contrary, must issue a qualified opinion or report. There are two important communications in this report. First, the auditor's opinion contains a qualification, which means that the auditor expresses an exception to the fair presentation of the financial position of the results of operations and cash movements in the auditor's report (Bromilow, Griggs and Olson, n.d.). Secondly, the auditor should normally indicate the monetary impact of the deviation on the financial statements to enable the reader to evaluate its effect on the financial statements. For example, it may be uncertain whether long-term assets should be revalued using a liquidation basis of accounting. Going Concern Issues An independent auditor can add an explanatory paragraph due to a significant litigation situation. The use of the auditor of a room explanatory paragraph to describe a significant uncertainty is substantially affected by the probability of a significant loss (Chorafas, 2001). The next three paragraphs illustrate the consideration that the auditor on the additional explanatory text. Probability of a significant loss Remote significance of loss leads the auditor to issue a standard unqualified opinion. Reasonably possible - The auditor's decision to add an explanatory paragraph depends on whether (1) the likelihood of an unfavourable outcome is closer to remote or probable, and (2) the magnitude of the loss in relation to the relative importance (Fraser and Ormiston, 2001). If a significant loss is probable and can be estimated, management must create the corresponding provision in the financial statements. If the loss is reflected in the financial statements, a standard unqualified opinion is issued. However, there are significant uncertainties that cannot be reasonably estimated by management or by the auditor. This additional explanatory paragraph highlights the uncertainty. After reading the notes to the financial statements, readers should reach their own conclusions on the possible effects of uncertainty on the financial position, results of operations and cash movements. Significant Uncertainties The auditor may wish to emphasize a matter relating to the financial statements and express an unqualified opinion. In this example, the auditor has chosen to highlight the note on related party transactions for readers of the financial statements parties. However, the financial statements are fairly presented in all material respects. As shown here, the scope of the audit and the opinion expressed by the auditor does not differ from the standard report. The auditor only emphasizes certain disclosures in the financial statements. Emphasis on an Issue The auditor issues this report when a significant portion of the audit work is performed by other auditors. This often occurs when another firm of independent public accountants conducted the audit of the financial statements of a subsidiary company (Hawker, 2000). This report provides users with specific information on the division of responsibilities between the principal auditor and the other auditor by indicating the size of the company audited by other independent accountants. An additional opinion paragraph to indicate that the opinion on the consolidated financial statements is based, in part, in the opinion of the other auditors explanatory paragraph is added. The opinion paragraph is modified only to reflect the accounting basis used to prepare the financial statements. In this example, the auditor issued an unqualified opinion on the fair presentation, in all material respects, the financial statements in accordance with accounting standards established by the regulatory body. Going Concern of Connor company Every company, at certain moments of its existence, will be affected by some type of crisis. In these circumstances it will emerge which is capable of overcome; the rest succumb or be enormously difficult survival (King, 2011). In times of financial and economic crisis, companies, particularly their owners and managers have to show their skills to overcome difficult situation, of course this involves using a lot of creativity andbased on respect for human rights of workers and the labor legislation.Companies often are forced to develop their operations faced by many adversities; some of them derived from economic decisions taken by successive boards and management, which are bad adaptations of the experiences of the companies goals. Adverse or Negative Opinion When the auditor realizes that there is substantial doubt about the customer's ability to move on as a going concern for a reasonable period of time an explanatory paragraph is included in the report (Moizer, 2005). This paragraph refers to the note to the financial statements where uncertainty about the ability of the entity to continue as a going concern and management plans with respect to such uncertainty, are treated. it is also uncertain whether the financial statements should be adjusted and in what amounts. For example, it may be uncertain whether long-term assets should be revalued using a liquidation basis of accounting (Wittsiepe, 2008). b) Inventory management system in auditors report Audit of inventories can lead to material effects to the companys financial statements. However, the difference between the two inventory management system LIFO and FIFO are used in the parent company and the subsidiary which is the local company. In order to record and control inventories, companies adopt the appropriate systems to value their stocks of goods and thus fix its possible volume of production and sales (Saxena et al., 2010). The effects of any changes in inventory management systems will be felt by the American Parent Company in preparation of the group or holdings financial reports. Inventory management systems will not adversely affect the preparation of the local company therefore no material or significant effect on the audited financial report. This will lead to the auditor issuing an unqualified report since the effect is not of material significance. When there had been a change in accounting principles or in the method of its application that significantly affect the comparability of financial statements, the auditor should express mention in the opinion paragraph of its report that there is a caveat to the uniform application of accounting principles and standards. The opinion paragraph should be written by the auditor in this format, except for the effects of any adjustments that might be necessary if the final outcome of the uncertainty described in the above. The provision is known. the financial statements are presented fairly, in all aspects significant fairly the current assets that is the inventory level and financial position of the local company. c) Factory building valuation in auditors report Balance sheet valuation is based on the initial cost of the factory building less the accumulated depreciation over a period of five years and the annual depreciation (Tracy, 2008). Therefore if the Victorian Manufacturing Company includes the value of the factory buildings at market value then this is a material misstatement. This will greatly affect the final valuation of the company in the balance sheet even though the directors are adamant that the valuation has remained relatively the same over the course of the five years. The independent auditor can issue an unqualified report to the company but with an exception paragraph for his disclaimer of opinion. Identify the Internal Control Weaknesses in the Adel Companys Procedures Adel Company has a lot of weaknesses in the internal control procedures in recruitment, payment and dismissal of the workers they are hiring. Control environment should not be weak to avoid massive loss of company and fraud. Strong internal controls also leads to efficiencies in both time management and resources allocation. The following are the issues that I have identified that lead to weakening of the internal control procedures; 1 ) The company foreman employs the workers single handedly. He interview and hands the job to the qualified people. He has no assistance and this can lead to a flawed hiring process, recruitment of unqualified of personnel, favoritism, bribery and hiring of ghost worker. 2 ) After the hiring process, the interviewee feels his or her tax installment declaration form and hand it back to the foreman. This can lead to collusion between the foreman and the employee to defraud the company. 3) Manual entry of the hourly rate of work by the foreman who hand over the form to the clerks. This is to notify the clerk that the person has been employed. 4) The foreman verbally instructs and advises the payroll clerk on any adjustment in the payroll changes 5) At the entrance is the timesheets are kept for the workers to pick at any time freely without any checks. 6 ) Upon arrival and departure, the workers fill their hourly work attended with a pensil and submits the same at the end of the week. 7) It takes some days for the payroll clerk to take the timesheets for verification 8) The timesheets are divided alphabetically and equally allotted to the two payroll clerks and each clerk is responsible for her section. The clerks do not even check each others work as the two know what alphabetical order they have to work with. 9) Employees are automatically removed from the payroll if they do not submit the timesheets while each payroll clerk prepares her payroll cheques. This will definitely lead to overcharging the company and collusion as the clerk may collude with the workers. 10) The chief accountant manually signs the payroll cheques and is given to the foreman. There is no automation of the accounting procedures and systems are manual. 11) The foreman is also responsible for distribution of the cheques and delivery of the cheques to absent workers. This will lead to unaccounted money and fraud due to absent workers. 12) The payroll bank account is prepared by the chief accountant without verification of the physical details of the workers as well as preparation of the payroll tax report. With this process, there is total breakdown of internal control systems. There are no checks, balances and verifications in the system which will lead to massive loss of cash resources of Adel Company. This system needs an effective checking system to detect and capture fraud, theft and embezzlement of company resources. Identification of Test Control for Each of the Errors Identified Substantive controls procedures should be identified and implemented as follows; 1) The hiring process should be conducted by at least 3 people checking and verification of the workers and to ascertain the correct number hired (Wittsiepe, 2008). The foreman should hire with the help of two others. 2) Automatic systems should be employed rather than manual systems where the workers feel their own tax installment form. Additionally, someone should be hired to fill the forms for the workers to avoid over declaration. 3) The foreman role should end at the hiring stage. An independent person should hand over the forms to the payroll clerks 4) The foreman should have a written entry timesheet for any adjustments in payroll and avoid verbal instructions for record keeping 5) Workers should not feel the timesheet with a pencil as the entries can be easily changed. They should use marked ink pens or a computerized system for checking that cannot be manipulated. 6) Verification should be done on the last day of work by the payroll clerk 7) The payroll clerks should work together, one to verify while the other checks the payroll rather than dividing the timesheets alphabetically. This will lead to transparency of the payroll. 8) Changing the payroll system from manual entry to an automatic computerized system will reduce theft or fraud by the payroll clerks, the chief accountant and the foreman. 9) After manually signing the payroll check, the chief accountant should pay the workers himself while retaining the cheques for absent workers to collect them after verification and proper identification. 10) The foremans work should be only to oversee the workers work and not any cash related to avoid colluding, theft and embezzlement of companies cash. Recommendation and Conclusion The auditor should use professional judgment in conjunction with their knowledge of the specific circumstances of the Company to determine what tests to apply, when to apply and how be tested and what type of report to give in accordance to ASA 700. Opinion Paragraph In conclusion, the Independent Accountant does not express any warranty. An auditor's opinion is based on professional judgment and is reasonably sure of their conclusions. Here it emphasizes the relative importance. An auditor checks the internal control systems of a company and gives a report based on the systems (Wittsiepe, 2008). These systems need an effective checking system to detect and capture fraud, theft and embezzlement of company resources. References Audit and assurance (United Kingdom). (2007). London: BPP Learning Media. Bromilow, C., Griggs, L. and Olson, J. (n.d.). Audit committees and financial reporting, 2016. Chorafas, D. (2001). Implementing and auditing the internal control system. Houndmills, Basingstoke, Hampshire: Palgrave. Fraser, L. and Ormiston, A. (2001). Understanding financial statements. Upper Saddle River, N.J.: Prentice Hall. Gray, I. and Manson, S. (2011). The audit process. Andover, Hampshire, UK: South-Western Cengage Learning. Hawker, A. (2000). Security and control in information systems. London: Routledge. Jajodia, S. and Strous, L. (2004). Integrity and internal control on information systems VI. Boston: Kluwer Academic. King, A. (2011). Internal control of fixed assets. Hoboken, N.J.: Wiley. Moizer, P. (2005). Governance and auditing. Cheltenham, Glos, UK: Edward Elgar. Pedneault, S. (2013). Preventing and detecting employee theft and embezzlement. Hoboken, N.J.: Wiley. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010). Auditing. Mumbai [India]: Himalaya Pub. House. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010). Auditing. Mumbai [India]: Himalaya Pub. House. Tracy, J. (2008). Accounting for dummies. Hoboken, NJ: Wiley Pub., Inc. Turner, L. and Weickgenannt, A. (2013). Accounting information systems. Hoboken, NJ: John Wiley and Sons. Wittsiepe, R. (2008). IFRS for small and medium-sized enterprises. Wiesbaden: Gabler.

Trip to Bowers Museum Essay Example For Students

Trip to Bowers Museum Essay My first experience to the Bowers Museum on Wednesday January 14, 2015 has been an inspiring and enlightening visit. The sculptures on the anterior of the museum in the â€Å"Sculpture Garden† were exquisite, including the water fountains aligned in a row making it a serene environment. The front lobby lady was very informative and showed me a map of where everything is located, as well as the security guard there who said if I needed anything to let him know. Although I was having a difficult time walking through the museum, because I am in a medical walking boot from a broken foot. We will write a custom essay on Trip to Bowers Museum specifically for you for only $16.38 $13.9/page Order now I pleasantly was inspired by every piece of artwork and artifacts I saw. I enjoyed gazing at the incredible Mandala artwork in the Leo Friedman Foundation Galleria, each one was with precision. I visited the gift shop which is directly across from the Tangata Restaurant; the gift shop offered a variety of wonderful products. They have everything from ancient history to present day. I was a little disappointed because they had a few places that were closed off due to maintenance and I couldnt view much in the museum. I heard much great hype about Bowers Museum, and since I have never been here before I thought I would give it a try. I was surprised how small the museum was, some exhibit rooms were small compared to other exhibits. For instance, the California Legacies: Missions and Ranchos, First Californians and Pre-Columbian Ceramics rooms were small with beautiful findings but not many. I think if they didn’t close off a few places in the museum, I would have enjoyed more of what they have to offer. The first room I saw when I walked in the museum is called the Spirits and Headhunters: Art of the Pacific Islands, in this room were masterworks from cultural regions of Micronesia, Melanesia, and Polynesia. Mostly focused on New Guinea, land of the headhunter and the artistic traditions into daily and ritual life. There were larger than life masks, finely crafted feast bowls, Sepik River men’s house, shell and feather currency, tools of the shaman, weapons of warfare and hum trophies taken in retribution. The Wasekaseka Necklace from Fiji, Polynesia made from Sperm whale tooth and fiber was one of my favorite things I saw there. Pacific Islanders wore this necklace as a symbol of honor, wealth and power. These were people of high-status individuals who in many cases received them as gratitude for an alliance or for their political support or as a token of solidarity. It was extremely rare to obtain a whale beached on shore in the 18th century. I was surprised to find this out because I received a replica of a wasekaseka from a friend of mine who is Samoan. The next exhibit I came across was a room with ancient horses, the Stirrups of the Heian Period, 794-1185 AD in Japan made of iron and lacquered wood was interesting. I am Japanese and this was something new to me, these stirrups but also known as abumi, and the Japanese abumis appear rather unwieldy, but would have represented a great leap forward for the mounted samurai. The slipper style of stirrup is visible on the small incense burner in the form of a horse. I knew the samurai’s been speedy and could control their weapons while on the horses. But I never knew that it was because of their slipper style stirrups. The next exhibit I saw were West Mexican Ceramics which included one that I particularly enjoyed one piece because I am a dog lover, the Comala Phase. Colima, West Mexico from 200 BC – A. D. 300 made from fired clay. The people of Colima created pottery vessels in the form of a small breed of dog called Xoloitzcuintli, commonly known as the Mexican hairless. It is believed that often the dogs were fattened to be eaten at ritual feasts if they were not being used as watch dogs. Following this exhibit I saw some artifacts in a glass called The First Californians, there were exquisite findings in here. Some findings I saw were basketry hat from the Gabrielino culture 19th century, Gabrielino is the Spanish name for the tribe. The Spanish named the so-called Mission Indians after the nearest Catholic mission. Gabrielino’s are known for their native basket weaving and soapstone carving. Unfinished soapstone sucking tube from the channel island culture 250-1700 A. D. which was used to make items of jewelry, religious objects as well as everyday utilitarian artifacts. .u119d0182b4fde748db03d7babdaf8384 , .u119d0182b4fde748db03d7babdaf8384 .postImageUrl , .u119d0182b4fde748db03d7babdaf8384 .centered-text-area { min-height: 80px; position: relative; } .u119d0182b4fde748db03d7babdaf8384 , .u119d0182b4fde748db03d7babdaf8384:hover , .u119d0182b4fde748db03d7babdaf8384:visited , .u119d0182b4fde748db03d7babdaf8384:active { border:0!important; } .u119d0182b4fde748db03d7babdaf8384 .clearfix:after { content: ""; display: table; clear: both; } .u119d0182b4fde748db03d7babdaf8384 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u119d0182b4fde748db03d7babdaf8384:active , .u119d0182b4fde748db03d7babdaf8384:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u119d0182b4fde748db03d7babdaf8384 .centered-text-area { width: 100%; position: relative ; } .u119d0182b4fde748db03d7babdaf8384 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u119d0182b4fde748db03d7babdaf8384 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u119d0182b4fde748db03d7babdaf8384 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u119d0182b4fde748db03d7babdaf8384:hover .ctaButton { background-color: #34495E!important; } .u119d0182b4fde748db03d7babdaf8384 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u119d0182b4fde748db03d7babdaf8384 .u119d0182b4fde748db03d7babdaf8384-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u119d0182b4fde748db03d7babdaf8384:after { content: ""; display: block; clear: both; } READ: A Study on Customer Satisfaction with Pantaloons EssayThe tube was intended to be a shaman’s healing tube used to suck diseases from a patient. There was also rock crystals from the channel island culture from 250-1600 A. D. I now understand why my aunt collected so many rock crystals because of their meaning. The first exhibit I saw was in the California Legacies: Missions and Ranchos room. The design of the exhibit and the history behind each piece was properly explained. When I walked through the room, an experienced docent summarized a handful of pieces to me regarding what era and who the artifacts belonged to and how it was used. On the right side of this room, closer to the middle against the wall, I came across the first artifact that got my attention. The first artifact was called a â€Å"Mission Indians dispatch pouch† from 1780-1820. This dispatch pouch is handmade with leather and California black bear fur. These dispatch pouches were used to carry messages from one mission station to another by Native American runners. The Native American runners were chosen by the mission padres for their speed and stamina. To be the bearer of religious doctrine was considered a great honor. Many native peoples who converted to Christianity became known as â€Å"Mission Indians† in spite of their tribal affiliation. The Mission Indians is a term for indigenous peoples of California, living in coastal plains, adjacent inland valleys and mountains and on the Channel Islands in central and southern California. These tribes established peaceful cultures from 250 to 8,000 years before Spanish contact. In 1769 the Spanish Franciscan mission was built in San Diego and local tribes were relocated and conscripted into forced labor on the mission from San Diego to San Francisco. Many of these tribes died from diseases, starvation, over work and torture. Quite many of the tribes were forcibly converted and baptized as Roman Catholics by the Franciscan missionaries at the missions. The tribes represented were, Pomo, Hupa, Yokuts, Miwok, Maidu, Wintun, Shasta, Karok, Yurik, Costanoan, Salinan, Chumash, Cahuilla, Chemehuevi, Panamint and Mono. The next piece that caught my attention was the cornerstone from grijalva adobe, which is located in the Missions and Ranchos room towards the middle of the room. This cornerstone is from 1800 and was the first adobe building and the first secular building in Orange County outside the limits of Mission San Juan Capistrano. Don Juan Pablo Grijalva was a soldier, settler, rancher and pioneer who came to California with the Anza expedition in 1775. During that time there were only five missions, two presidios and a single Rancho of 120 square yards. Don Juan Pablo Grijalva created the first Rancho in what became Orange County. Juan Pablo Grijalva was second corporal of the Presidio Terrenate when appointed by Juan Bautista de Anza as Sergeant of the Expedition to Alta California. Just outside of the Missions and Ranchos room, I saw a fireplace with a Comal hanging from the left side of it. This â€Å"Comal† is significant to our history by Don Juan Forster c. 1830. The word Comal comes from the Aztecs culture that was located in Mexico. The purpose of the Comal is well known in their cultures of the making of tortillas, the frying of different kinds of meats and to toast coffee and cacao bean. Although many textbooks do not talk about Don Juan Forster, he is an important person to know about. Many people in the 1800’s used Comal’s or some type similar to cook their meals on in their daily lives. John (Don Juan) Forster became a Mexican citizen of early California and was one of the largest landowners in California. The Mexican government appointed Forster captain of the port of San Pedro in March of 1843. Forster and brother in-law of both the California governor Pio Pico and the commander of the insurgents determined that the pragmatic thing to do was to offer assistance to the Americans in the Mexican-American War. The California Gold Rush created a demand for southern California cattle, and Forster profited by supplying that demand. Dav14] The next finding I saw was the model of the Diamond Tally-Ho Stage Coach from 1870, made from wood, iron, leather, chain and cloth. The Tally-ho coach would run between San Diego and Julian carrying mail and passengers. During that era, people needed to find a ways of transportation and by all means the people would take the tally-ho stage coach, or other means of transportation. I then walked down the hallway and saw a wells fargo stro ng box from 1855, made from wood, iron, leather and chain. The safe transfer of money was necessary for the building of the new American cities. .ua32e91df11203a86e18b65779c7b535a , .ua32e91df11203a86e18b65779c7b535a .postImageUrl , .ua32e91df11203a86e18b65779c7b535a .centered-text-area { min-height: 80px; position: relative; } .ua32e91df11203a86e18b65779c7b535a , .ua32e91df11203a86e18b65779c7b535a:hover , .ua32e91df11203a86e18b65779c7b535a:visited , .ua32e91df11203a86e18b65779c7b535a:active { border:0!important; } .ua32e91df11203a86e18b65779c7b535a .clearfix:after { content: ""; display: table; clear: both; } .ua32e91df11203a86e18b65779c7b535a { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ua32e91df11203a86e18b65779c7b535a:active , .ua32e91df11203a86e18b65779c7b535a:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ua32e91df11203a86e18b65779c7b535a .centered-text-area { width: 100%; position: relative ; } .ua32e91df11203a86e18b65779c7b535a .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ua32e91df11203a86e18b65779c7b535a .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ua32e91df11203a86e18b65779c7b535a .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ua32e91df11203a86e18b65779c7b535a:hover .ctaButton { background-color: #34495E!important; } .ua32e91df11203a86e18b65779c7b535a .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ua32e91df11203a86e18b65779c7b535a .ua32e91df11203a86e18b65779c7b535a-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ua32e91df11203a86e18b65779c7b535a:after { content: ""; display: block; clear: both; } READ: The Tempest: Caliban EssayThis gave the new settlers a sense of security. From 1855 through 1866, Wells Fargo expanded rapidly, becoming the West’s all-purpose business, communications and transportation agent. Wells Fargo’s company developed its own stagecoach business and participated in the Pony Express. I also thought the Mexican Brandy Still was interesting. The still belonged to Don Juan Forster from 1776-1831 made from copper. Don Juan Forster purchased the brandy still during one of his sea voyages. Don Juan had a reputation for producing fine liquors and his wine could not be surpassed. Brandy was manufactured by the missions and early rancheros for exchange with foreign traders. Brandy and alcoholic liquor distilled from wine or fermented fruit juice, was frequently used as a medicinal or curative liquid. The main interest in the room was the statue of Saint Anthony of Padua from 1800. Saint Anthony of Padua was also known as Anthony of Lisbon, he was a Portuguese Catholic Priest and friar of the Franciscan Order. Saint Anthony was noted by his contemporaries for his forceful preaching and expert knowledge of scripture and the patron saint of finding things or lost people. He was the second-most-quickly canonized saint after Peter of Verona. He was also proclaimed a Doctor of the Church January 1946. St. Anthony became a Franciscan in the hope of shedding his own blood and becoming a martyr. St. Anthony is called the Hammer of the Heretics, his great protection against their lies and deceits in the matter of Christian doctrine was to utter, simply and innocently, the Holy Name of Mary. St. Anthony wanted to profess the Catholic Faith with his mind and his heart at every moment and time. St. Anthony served as envoy from the general chapter to Pope Gregory IX, his preaching at the Papal court was hailed as a â€Å"jewel case of the Bible† and he was commissioned to produce his collection of sermons. In 1691 Spanish missionaries came across a small Payaya Indian community along what was then known as the Yanaguana River on the feast day of Saint Anthony, June 13. Throughout our history, religion was the utmost main concern. Between 1780 and 1850 had been characterized by John Bossy as representing the ‘birth of a denomination’ for Catholicism. There were about 80,000 Catholics in England in 1770; by 1850 this had multiplied ten times to about three quarters of a million. Catholicism developed in areas where it had been barren since the Reformation. Especially in the early years, religion caused separation of beliefs from state to state. There was a lot of doubt between each religion, which caused quite a few arguments. People will always look for another way of finding out a solution and if they can’t come up with one or they tried everything in their power and failed, then they would look to a higher power for guidance.

buy custom Prevention of Vitamin D Deficiency essay

buy custom Prevention of Vitamin D Deficiency essay Vitamin D one of valuable minerals needed by the human body for proper growth has its sources to include foods like milk but not many foods contain vitamin D. Some consideration of supplements exists. Liver, beef and fish also do contain this mineral. The other source is exposure to sun light. Research has given it that 85-90% of patients are deficient of vitamin D; women are prone to this deficiency (Nancy, 2008, p 5). Reasons for this deficiency are; women becoming more of vegetarians, vitamin D usage during pregnancy for fetus growth, too much of obesity and women having phobia for sunlight. The reason as to why we can change this deficiency is that, availability of vitamin D is naturally available. Changing this deficiency prevents weight loss, reduces heart ailments, prevents breast cancer, reduces chances of c section in birth, promotes muscle growth in teen girls and to give birth to a healthy child free from cancer and rickets (Nancy, 2008, p 21). The interaction of Vitamin D in the body dwells on its regulatory ability to regulate the amount of calcium and phosphorous minerals in our body. The main role can be seen in the development of bone structure. Vitamin D is essential in the prevention and rehabilitation of rickets, a disorder arising due to deficiency of vitamin D. The disease called osteoporosis has its footage on this mineral. Administration of vitamin D is its treatment. Other kinds of body disorders which result from the deficiency of vitamin D include the following: osteomalacia (bone pains), hyperparathyroidism, and osteogenesis imperfect. All these ailments relate to the bone. Some conditions related to the heart result from deficiency of vitamin D. High blood pressure and high cholestero levels take the examples (Paul, 1998, p 28). Muscle problems, respiratory ailments, dental disorders, skin conditions, and autoimmune diseases are a borrowing from the deficiency of vitamin D. All these interactions dwell on i ts precursor hormone nature which is the building block of a steroid hormone called calcitriol. The mineral creates normal cell differentiation and proliferation, enhances insulin sensitivity and blood sugar stability. Calcium is dependant on vitamin D, and its low level gives low levels of estrogen that affects womens periods. For any kind of deficiency, a relevant prevention measure is built based on the extent of the disorder. First, there has to be some awareness of its deficiency effects. The daily diets we take need to have a relevant recommendation and should not be woefully obsolete. Adults (19-50) have to take a required amount of 200 IU, 51-70 need 400 IU, and those above 70 years need 600 IU. Those who do not get adequate interaction with sunlight have low levels of this. Recent studies have also shown that adults should even have more of vitamin D to an estimation of 2000 IU per day. The other relevant tool to this activity of prevention of vitamin D is the testing and monitoring of vitamin D levels in the body. The kind of prevention course we put in practice depends on age, nutritional ability, and geographic location. To curb this deficiency, we have to take the following steps (Diane, 2008, p 10). The most relevant of all is that one should allow herself limited and unscreened interaction with sun rays. This is appropriate in the morning and occasional in the afternoon with consumption of not more than twenty minutes for the light skin and forty for those who are dark skinned. The condition for sun bathing is well applicable for an altitude of 35-40 altitude, so we need to consider our place of residential. Eating habits should also be considered in the sense that we need to take diets rich in whole foods. Fish, egg yolk, fortified milk and other daily products should be included in the diets we take. Since the availability of vitamin D is still a puzzle, all the other cofactors that go with it need to be included in the meals (Paul, 1998, p 100). Depending on the levels of deficiency, we need to do some intake of high quality multivitamin on a daily basis so as to cover some nutritional deficit. Mostly, this is done especially to the patients who cannot get in control of their diets. Taking vitamin supplements is another measure at a rate f 1000-2000 IU daily depending on the results from the tests done. The administration of these supplements currently exists worldwide and is referred to as vitamin D2. The supplements are ready for use by the human body. A regular medical check up with a health care should be done on vitamin D levels. An optimum and healthy value should be of about 50-70 ng/ml of vitamin D levels and carried out by a professional doctor. The provision of this health care should give advice on addition of supplements on our diets. This is put into practice basing that the victim does not get into exposure to sunlight or in cases of winter. These measures are critical to women of varied ages and more so those above 50 years. Finally, monitor your habits (Nancy, 2008). Vitamin D is not the only consideration for decent health, there are some other parameters to be supported and all need attention. Buy custom Prevention of Vitamin D Deficiency essay

Conditions for labouring children Essay Example

Conditions for labouring children Essay Example Conditions for labouring children Essay Conditions for labouring children Essay Do these sources, and the site at Quarry Bank Mill, fully explain what working conditions were like for children in textile mills, such as the one at Quarry Bank Mill, in the late eighteenth and early nineteenth centuries? Explain your answer with reference to your site study of Quarry Bank Mill, the sources and knowledge from your studies. A site visit to the mill at Styal is very useful for our studies because it gives us a sense of perspective about the mill and the conditions around working there.Going on a site visit brings what I have learnt together. But, what a site visit can not provide is a rounded view point on child labour in textile mills in the late eighteenth and early nineteenth centuries: this is because Quarry Bank Mill is only one mill. A visit lets us see the lofty airy rooms, and see and hear the machinery work. To gain a fuller viewpoint of child labour we must compare Styal Mill to others.To find a universally applied answer as to what conditions were like for children working in textile mills, we need to compare what we know about Quarry Bank to others. Firstly, the punishments of pauper apprentices were favourable at Quarry Bank to others such as Litton Mill in Derbyshire. Robert Blincoe describes his time at Litton in an account given to commissioners in 1833: He describes the horrors of some mills, Mr. Needham (Master) stands accused of having been in the habit of knocking down apprentices with his clenched fists kicking them about when down, beating them to excess with sticks, or flogging them with horse whips; or seizing them by the ears, lifting them from the ground and forcibly dashing them down on the floor, pinching them til his nails met.Blincoe declares that his oppressors used to seize me by the hair on my head and tear it off by a handful at a time, till the crown of my head had become as bald as the back of my hand. When asked if he sends his children to the factories he says, No, I would rather have them transported. Beatings, though lighter, were still common at Styal. Blincoe goes on to say, I have seen the time when two hand-vices of a pound weight each have been screwed to my ears.Then three or four of us have been hung at once on a cross beam above the machinery, hanging from our hands. Weighting was common: An overseer would tie a heavy weight to a workers neck, and have them walk up and down the factory aisles so the other children could take example. This could last up to an hour. Weighting could often lead to serious injuries in the neck and/or back. Another common punishment for rule breaking was fining. Fining was wide spread. Quarry Bank did fine its workers.Fines were generally small, for small wrong-doings. They were either deducted from a workers salary or paid for by overtime. The most common fining offence was for being late to work; this was common because workers had no way of telling the time accurately. At Quarry Bank, fining was used, and workers were deducted 2 shillings for being late to work, 5 shillings was the price for stealing an apple and 2s/6d for smashing a window at work.Fines were harsh and could leave a worker with little or no salary by the end of the week. Source D, Robert Gregs account of the punishment of Ester Price, seemed liberal compared, Ester Price sat before a magistrate, she then ran away, and when she returned, was confined in the same room. The windows were boarded; partly to prevent her escapeThe room was partially dark. Her food milk and porridge and bread, morning and eveningbut no dinner.This source though is unreliable though due to the bias opinion of Mr. Greg. Realising there comparably good treatment a large percentage of pauper apprentices stayed on after their indentures. This evidence proves that Quarry Bank Mill was not typical when comparing punishments and the general treatment of labouring children. Punishments at Styal more subtle to more aggressive and dangerous methods used to enforce discipline at other mills.The age children started work at factories varied widely. At Quarry Bank Mill, children started from no earlier than nine years old. At Penny Dam Mill in Preston children started employment from as early an age as seven. The youngest children, who werent old enough to operate the machines, were commonly sent to be assistants to textile workers. These workers would beat them, verbally abuse them, and take no consideration for their safety; they would use harsh forms of pain infliction.Samuel Greg employed older children for purely economic reasons, and not moral or religious values: Older children were more reliable and less error prone than younger children. Employing older children, over younger children was good for business. Quarry Bank Mills child labour was more effective than its rivals such as Penny Dam, because older children were more reliable. Quarry Bank Mill was preferable from this point of view as children were less likely to suffer at work from an early age, and their childhoods werent taken away from them, as they were at other more strict mills. But starting work at the age of nine was still difficult and tiresome.The jobs allocated for children were often very dangerous. Children were the smallest members of the workforce and so were often required to worm through operating machines and clean them. At Styal, cleaning was the main work a child would take on, along with scavenging. Scavenging was extremely dangerous and consisted of scuttling between the mule in-operation, and picking up the waste cotton, they need to be very fast as the machines would pull back.This often led to serious injuries and sometimes even death. At other mills, such as the Fielden Brothers Mill in Todmorden, pauper apprentices, as old as seven, would strip the full spools from spinning jennies and replace them with empty ones while the machine was still running, this was even more dangerous. In this aspect the mills were very similar, and only slightly preferable at Styal. Conditions for labouring children working in textile mills in the late eighteenth and early nineteenth were dire when examining what jobs children would be forced to do to earn a living.

The Schoen Ultimatum Essay Example | Topics and Well Written Essays - 1250 words

The Schoen Ultimatum - Essay Example Visibly, there is a lack of coordination which is profoundly desired for smooth system running and increased firm output. (Shin, 2003, p. 126). Centralized function required out of Ms. Schoen by CEO of HR management seems to transform into a potential pitfall and this transformation can be suppressed by providing strong central leadership through engaging themes, motivations, and suggestions which would inspire the employees to join in the head manager’s thinking, as suggested by (Hussey, 1990, p. 225). As for the front-line leadership development program which only an embarrassing number of business managers attended in the case, Ms. Schoen is seen requesting the CEO to either accept her resignation or strictly instruct the supervisors to act upon her orders instead of meeting head-on with them. The need to communicate is critically important as is justifying plans or orders to the subordinates in an efficacious central authoritative style. According to (Brophy, 2010, p. 42), communication can lead to increased persuasion and can help a leader in developing his/her vision and expressing his/her desires. Effective head-on meetings arranged with business managers individually and strengthening the central leadership by providing the supervisors with persuasive explanations can prove to be vitally important solutions that Ms. Schoen might explore in an attempt to combat with high level of defiance and insubordination shown by the business managers. According to (Apqc, 2005, p. 59), â€Å"soliciting feedback and providing constant communication are important tools that help foster trust between HR and the business units.† Constructive criticism should be practiced by Ms.... Considering the nature of problems faced by Ms. Schoen in the case presently analyzed, I would highly recommend tackling all the troublesome setbacks with negotiation and head-on meetings so that practical efforts could be made to take all the business managers in confidence. The actual problem is that the head HR manager in the case is seen excessively relying on issuing notifications and essentially requiring all the supervisors to attend the leadership development program without arranging head-on meetings with the chief supervisors beforehand so that the vision of the leader could be related in an explanatory and persuasive manner. According to, the survival of any type of business depends hugely on how effectively the leaders are able to share their knowledge and express their visions to their subordinates. Combining the potential of the supervisors and employees and the quality of the experience-based knowledge shared by the leaders throughout the organization is an effective s trategy to handle the destructive scenarios cropping up in any business. Willingness to share knowledge and communicate personally should be the vital features of a leader’s personality while not getting infuriated and suppressed by the antagonizing behavior displayed by the employees helps in tacking the problematic issues in such a way that misconceptions can be highlighted and proposals can be made, thus every person can be engaged in the process.