Leslie Fay Case Essay Essay Example

Leslie Fay Case Essay Paper 1. In the wake of reconsidering the regular size financial proclamations and the cardinal proportions of Leslie Fay. there a portion of the monetary explanation point that should hold been of unconventional association to BDO Seidman: 1 ) . Net saless: the gross incomes has been turning consistently aside from the little dot in 1991. which is in opposition to the business downturn. 2 ) . Stock: Leslie Fay has been known for non getting up to speed the way. there ought to be stock discount issue in the dress business. which haven’t been reflected in the stock rundown history however. We will compose a custom paper test on Leslie Fay Case Essay explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Leslie Fay Case Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Leslie Fay Case Essay explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer 3 ) A/R: ever a high spot due to its tendency of covering misrepresentation 4 ) . Different resources account: the current and rapid proportion of Leslie Fay is fundamentally higher than the business standard. 5 ) . Obligation history: A/P and obligation. to check whether downplayed. 2. Other monetary information that the listener may hold got: 1 ) . The agreement or comprehension of Leslie Fay and area shops to confirm the A/R and risk 2 ) . Documentation with its customer sing its requests 3 ) . Its acknowledgment and terrible obligation record strategy 3. Non-money related elements the listener should see: 1 ) . The business 2 ) . Effect of monetary framework on this unconventional industry and friends 3 ) . The company’s development. history and powers 4 ) . Government statutes that have impacted or will demo the endeavor on the organization 4. Paul Polishan’s laterality has twofold conclusions on the review: 1 ) . Assume he’s an ethically immaculate person who did everything right and held high solidarity and obligation towards the organization. his laterality despite everything shows an interior control bombing which come up short on the isolation of obligations. Such framework is inclined to the extortion and if Mr. Polishan is sick or missing from work for whatever ground. the money area may non work great. 2 ) . Mr. Polishan’s laterality clarified the misrepresentation he propagated and stowed away. The review should contemplate this when be aftering the review. Mr. Polishan’s laterality may bespeak a powerless interior control framework. which ought to be assessed at higher danger and progressively significant preliminary ought to be arranged thus. The review ought to other than ask more individuals. remembering other staff for the money segment and the company’s suppliers to confirm the chronicles rather than seting unreasonable religion in what Mr. Polishan has attempted to hold the review accept. 5. SEC decided that BDO Seidman’s independency was imperiled in light of the fact that it’s been audacious in examining the rosy banners appeared in Leslie Fay’s financial explanations. J. B. Hanauer A ; Co Case 1. Receivables from customers and different protections firm houses typically accounts for 90 % or to a greater degree a brokerage’s whole resources. authorizing the greatest interior control peril. The particular dangers of J. B. Hanauer incorporates: the all-encompassing obligation of its gross incomes staff. The listener hasn’t adequately mulled over this and didn’t appropriately investigate these risks. Their vulnerabilities were eased by the Hanauer’s reaction to the SEC faces. 2. Hanauer’s listener conveyed the check message to confirm the being of the history receivables and its dollar esteem. 1 ) For the primary sort of history which conveys acknowledgment adjusts spoke to customers to whom Hanauer owed hard cash at year-end. the listener point is to confirm the hard money balance is directly under the correct name. 2 ) For the second kind stand foring customers who owed hard cash to the protections firm house. the listener point is to confirm the firm’s non overstating it. 3 ) For the third and fourth gathering. the peril is a lot littler since there are little space for the house to make things happen them. 3. For the narratives the customer didn’t need affirm. the extra processs may include: enquiry of the course and gross incomes person. peruse confirmations about these narratives and managing history and leave if the customer demands non leting them to substantiate these accounts. 4. Material review extend limitation is a few moves from the customer making to the dollar esteem huge bounty to follow up on the client of its monetary explanations if non revealed. I completely concur with SEC that Hanauer’s course forced a stuff extend limitation on the review in light of the fact that the dolar estimation of unmailed check chronicles for 18 % to 26 % of dollar estimation of narratives chose for confirmation. which is very material. 5. The review customer ought to be permitted to â€Å"follow† its commitment review life partner to another bookkeeping house since it clearly break the independency of the listener subsequent to pounding a relationship with the customers. SOX determined the â€Å"cooling-off† period for the listener from come ining the customer bearing. this serves a similar aim as great. Flight Transportation Corporation Case 1. Reminder: Thirty. Twenty. 1980 Harrington. As for the FTC’s 5. 2 1000000s of air sanction grosss from IAS. I didn’t happen Rubin’s accounts changing over for inadequacy of accreditation for those minutess. Due to the very materiality and nature of this managing. I propose us to farther seek after those grosss for the best possible accreditation. I hold my supposition on this issue until the farther grounds. Should we talk this undertaking or pass on it to the further extent. permit me cognize. Gregory Arnott 2. Measures bookkeeping houses can follow to bring down dangers that listeners will give in to their higher-ups when capable disputes begin during the review: 1 ) Internal control framework that isolate obligations. preventing the laterality of certain cardinal workers 2 ) By-laws that keep the privilege of staff from portraying to a further extent while setting extortion 3 ) Regular reappraisal and rating of each staff 3. On the off chance that I was the staff listener who found the phony air contract net. I expect I have the obligation of passing on it to the going to of further extent. I would depict to my quick executives to talk the farther advances. in the event that he declines the farther research. I’ll compose an update to disassociate myself from Harrington’s assurance to acknowledge those gross. 4. Extra review processs applied to the 1981 FTC Cayman net include: 1 ) Confirmation or shock visit to the Cayman ltd. 2 ) Review the accreditation of agreement with Cayman to put the idea of the managing 3 ) Have the FTC heading gracefully a composed update explaining the gross of related gathering managing. 4 ) Research or investigation of the mediation of those related gathering managing. 5. Deformities in the auditor’s confirmation process: a ) Went to Rubin to verify the gross from Cayman. He’s obviously non the opportune individual to travel. B ) Accepted Rubin’s represent the IAS net without the best possible accreditation. degree Celsiuss ) No farther grounds was planned to be accomplished. 6. Other specific dangers of the review: the powerless inner control framework. inadequacy of confirmation. industry downturn. request of large money to back activity. grouping of gross from one significant customer. 7. Explicit advances review houses can take to ensure that customer forced power per unit region does non unfavorably sway the nature of an independency review: 1 ) . Unmistakably characterize the obligation and right in the commitment note 2 ) . Conveniently and appropriate speaking with the customer in footings of their standpoint being unreasonably high or non 3 ) . Working with the client’s review commission to secure through the activity rather than straight with client’s bearing 4 ) . Abandon if the power per unit zone is over the top to the point that risk the quality if the review

Aaron Barret Essay Example For Students

Aaron Barret Essay Bio of Aaron Barrett (vocalist/guitarist of Reel Big Fish) †from official websiteLittle Aaron Barrett was brought into the world a little 0-year old youngster on August 30th once. He was extremely small. He had an adorable head and a delicate catch nose. He was wiggly. He preferred breathing air. He was extremely adorable and he had a mother that was a charming minimal blonde woman and a father that had a major dark whiskers. Now and then they would take pictures of little Aaron Barrett in light of the fact that they thought he was so charming and they needed to take a gander at photos of him being little some time or another when he was huge. Little Aaron Barrett had earthy colored hair. Here and there he sang melodies about being upbeat and different things like that. His voice was extremely charming, much the same as his eyebrows. Little Aarons daddy was a craftsman. He was an awesome craftsman named Picasso Barrett. He never marked any of his works of art with his genuine la st name so nobody would have the option to locate his unlisted telephone number. Rather, he gave the greater part of his fine art to his companion Pablo in France. So Little Aaron Barrett figured out how to draw. He had pastels. In the long run he would figure out how to utilize Paint and other flawless things to make craftsmanship manifestations. At the point when Little Aaron was in seventh grade he wore striped Gotchaâ„ ¢ shirts and shorts and he figured out how to skateboard. He could even ride his skateboard without tumbling off here and there! He was extremely upbeat about that. Little Aaron Barrett got a Sharkâ„ ¢ watch. At some point, Little Aaron Barrett became Medium Aaron Barrett. Medium Aaron Barrett was really pleasant. Once, Medium Aaron Barrett kissed a genuine young lady! His sister was there. She made Medium Aaron Barrett kiss a genuine young lady so he would not be a weirdo. Medium Aaron Barretts sister was a young lady as well, yet not the genuine young lady that he kissed once. Medium Aaron Barrett concluded that he would have been cool one day. He figured out how to play the guitar one summer. At that point he went to his secondary school and began conversing with individuals. He wore extremely pleasant shirts that had striking hues all over them. He had a companion named Matt Wong. Matt Wong was extremely pleasant. At some point, Medium Aaron Barrett and Matt Wong were hanging out and they chose to be in a band. Inevitably they would figure out how to play their instruments quite well, as well. At that point they met some others and the others could sorta play instruments, as well. At that point they went to certain spots. There was a period that they were eating squaw bread one day, and they concluded that they needed to play squaw music. They were truly amped up for squaw music since they truly loved squaw bread. Fun occasions were had by all. In the long run, Medium Aaron Barrett got his heart broken once, twice, multiple times a woman. This made him quite severe. Be that as it may, he was still genuine decent. Medium Aaron Barrett was turning out to be Aaron Barrett, the Man. He played the squaw music like a rascal and moved around and got things done and went to places. Aaron Barrett, the Man was pretty frickin cool. Before long, Aaron Barrett, the Man met his closest companion, Scott Barrett. Scott Barrett was not his sibling, despite the fact that he frantically needed to be. Rehash: Scott Barrett isn't Aarons sibling. Scott Barrett was celebrated for doing astonishing tricks on BMX bicycles and for being a universal playboy with gobs and gobs of cash that he earned during a stretch as a lion tamer. Aaron Barrett, the Man believed that was extremely flawless, and completely needed to be companions with him. So Scott continued to change Aaron Barrett, the Mans life. It was a wonderful thing. At that point Aaron Barrett, the Man went to go see Karas Flowers perform excellent music. He had never been so energized in his life. They were his top pick! Aaron Barrett, the Man got a kick out of the chance to eat taquitos. They were sooooooo yummy. Abruptly, Aaron Barrett, the Man met the adoration for his life! Her name was Diana and she was a Chinese Sup ermodel, however a British pop star and a Vietnamese B-film sovereign. She was satisfied to turn into the

The 3 Most Common College Essay Topics Why CEAs Founder Thinks You Should Write About Them Anyway - College Essay Advisors Admissions Essay Experts

The 3 Most Common College Essay Topics Why CEAs Founder Thinks You Should Write About Them Anyway - College Essay Advisors Admissions Essay Experts The 3 Most Common College Essay Topics: Why CEAs Founder Thinks You Should Write About Them Anyway The 3 Most Common College Essay Topics: Why CEAs Founder Thinks You Should Write About Them Anyway The whole point of writing a college essay is to differentiate yourself from other applicants and place yourself ahead of the pack. For this reason, many students shy away from writing about common college essay topics. CEAs Founder and Chief Advisor, Stacey Brook, believes this doesnt have to be the case. Stacey recently published an article on USA Today explaining why theres no such thing as an off-limits essay topic and giving insight into how to put a personal touch  on a topic that is often considered to be overdone. Her tips include keeping your audience in mind, mastering your personal spin, and fleshing out the details. So dont trash any of your brainstorming ideas yet! As they say, the college essay magic  is in the details. About Kat StubingView all posts by Kat Stubing »

Mother Teresa Champion Of Human Rights - Free Essay Example

Sample details Pages: 1 Words: 448 Downloads: 5 Date added: 2019/05/23 Category History Essay Level High school Tags: Mother Teresa Essay Did you like this example? Agnes Gonxha Bojaxhiu (Mother Teresa), was a very divine women, she dedicated her life to help others. She set goals for herself and accomplished so much in her life, that even after she had passed she was recognized as a saint by Pope Paul VI in 2016. Mother Teresa was born August 26 1910, Uskup (now Skopje). Won The nobel peace prize in 1979. Then peacefully on september 5 1997, Calcutta India she passed away. Mother Teresa devoted her life to god. She later became a missionary to spread her teachings that she was taught. She moved to and Irish community with nuns with missions in India. She continued to share her teachings at St. Maryrs High School in Calcutta, there were many uncomferts in the suffering and poverty she noticed outside the convent walls. So moved with the thought of the needy and the sight of the poor, she began working among them in the slums of Calcutta. She was then granted by the Convent, but with no funds to leave and share her beliefs. Mother teresa worked everyday with voluntary helpers and with financial support it was possible to expand her scope of her work. Finally in 1950 on October 7, She received permission from The Holy See to start The Missionaries of Charity. Don’t waste time! Our writers will create an original "Mother Teresa: Champion Of Human Rights" essay for you Create order The Society of Missionaries was spread all over the world , including the Soviet Union. Mother Teresa provided effective help to the most struggling in more than one country starting in Asia, Africa, and Latin America moving to North America, Europe and australia. The Missionaries of Charity all throughout the world were so moved by her devotion, the lay Missionaries of Charity try to follow her spirit and charism in their families and share it with others. The Nobel Peace Prize was given to Mother Teresa in 1979. The Prize committee expressed that Mother Teresa has the recognition in bring help to the suffering humanity. For so many years Mother Teresa worked so selflessly in bringing attention in the harshest places, to the poor and the sick. Her main contribution according to the award was her devoted emphasis on helping the needy and having respect for every individual human being she came across. The committee has placed special effort on the spirit that has inspired her activities and which is the tangible expression of her personal attitude and human qualities. The impact this person had on the world was a huge impression that compassion in any form is what takes innate value to another life. Many others were inspired to tackle new challenges like fighting world hunger and support the sick. Mother Teresa contributed to world peace by her selfless character and her devoted efforts to care for every individual in need.

Alcohol and Teen Drinking Essay - 552 Words

According to Men’s Health, â€Å"alcohol kills more teenagers and young people than any of the other drugs taken to affect mood and behavior (heroin, cocaine, marijuana).† This issue interests me due to the many friends I have who drink overwhelmingly. Also, I have so many cousins that are younger than me that I am concerned about with this issue. There are many reasons to why teens may drink, not all of which are reasonable but is the truth, from what I know. Teen drinking can also result in very many mishaps that are mostly a terrible consequence. nbsp;nbsp;nbsp;nbsp;nbsp;Many things can cause teen drinking. One of which could be from lack of parental involvement. If a parent does not involve their time with their teen through†¦show more content†¦Such results could be fighting, dropping out of school, alcoholism, and car accidents. All of these, no matter how small or large of a result, are huge impacts on people’s lives. Physical fighting is never a good thing and it will never resolve anything that simple communication cannot resolve, if there is even a problem. Dropping out of school will only lead to failure in life†¦no job, no source of income, which further leads to a lack of education and an unhealthy life. Alcoholism is a serious issue that has many risks involved including the consequences from the parents of that teen who drinks excessively. Car accidents, which result from teen drinking, are the most tragic result. The three leading causes of death, according to Focus Adolescent Services, for 1 5- to 24-year-olds are automobile crashes, homicides and suicides -- alcohol is a leading factor in all three. nbsp;nbsp;nbsp;nbsp;nbsp;Teen drinking has no benefits to the person or to society. It is dangerous, immature, and illegal. Better parental supervision mixed with a sense of belonging, attainable through group activities, is one solution for this crisis. On an emotional level, alcohol is a depressant; and for teenagers, whose hormone levels are unbalanced, may further their feelings of depression and thoughts of suicide. It is a parent’s duty to protect and nurture their children, and a friend’s responsibility to encourage each other in positive ways; if people followed these twoShow MoreRelatedThe Effects Of Alcohol And Teen Drinking1069 Words   |  5 PagesDryden-Edwards (2), teenage drinking is widespread, and teenagers believe that it is acceptable. But, teenagers’ bodies are still developing. They fail to realize that consuming alcohol places them in danger  for numerous issues.   Consuming alcohol is more widespread among teenagers than most realize. Alcohol and Teen Drinking (1) reports that three-fourths of seniors,  a little over two-thirds of Sophomores, and two out of five 8th graders have experimented with alcohol. With rising statistical informationRead MoreAlcohol and Teen Drinking Essay2212 Words   |  9 Pages Alcohol use among American teenagers is a problem of epidemic proportions. Alcohol is a drug -- the drug of choice of adolescents and adults. Abuse of this drug Is responsible for death and injury in automobile accidents, physical and emotional disability, loss of productivity amounting to millions of dollars annually, deterioration of academic performance, aggressive and disruptive behavior causing problems with family and friends, and individual financial ruin. It also is the primary cause ofRead MoreEssay on Alcohol and Teens: The Effects of Teenage Drinking1520 Words   |  7 Pages When at a party, a student sees another teenager drinking a beer. Thinking nothing of it, the teenager picks up a large bottle labeled Vodka and beings to chug the contents of the bottle. The alcohol rushes through her body and she suddenly has a sense of feeling free and letting loose. The next thing the teenage girl remembers is waking up in a hospital bed to her mother crying by her bed si de. The only thing her mom could say was â€Å"Honey, please wake up. Please be okay, I want you to beRead MoreAlcohol Abuse Treatment: How To Handle Teen Drinking. An1967 Words   |  8 PagesAlcohol Abuse Treatment: How To Handle Teen Drinking An estimated 10 million underage drinkers were reported by the Substance Abuse and Mental Health Services in 2010. Although the number of underage drinkers has gone down over the past years, still there are millions of teenagers who have been regular alcohol drinkers in the United States. Among the 10 million underage drinkers, 2 million were heavy drinkers. This surely can be very alarming considering how it is likely that these teenagers areRead MoreAlcohol And Teens : Should The U.s. Lower Or Rise It s Drinking Age?1031 Words   |  5 PagesAlcohol and Teens: Should the U.S. Lower or Rise It’s Drinking Age? Alcohol is a depressant. It slows down the activity of the central nervous system, including the brain. A debate amongst our nation has been â€Å"Should the minimum drinking age be lower than 21?† I personally do not think so. Even though at age 18 you are technically an adult and responsible for your own actions, I do not think the legal alcohol consumption age should be lowered because it causes health risks, bad decisions, and endangersRead MoreLowering The Alcohol Drinking Age1602 Words   |  7 Pages Lowering The Alcohol Drinking Age Now a day’s teens that are under the age of twenty-one are out in trouble and drinking. They know that they are not old enough to drink and that is what makes them want to drink even more. Teens drink when they are not suppose to, but they know that when they drink, they must stay out of trouble. Lowering the alcohol drinking age will keep a bunch of teens out of trouble. If teens can stay safe while drinking then they should allow eighteen year olds to drinkRead MoreLargest Number of Consumers of Alcohol in the United States are Teenages556 Words   |  3 Pages Alcohol is the most universally used and abused drug in the United States. An issue that continues to rise in today’s public health is alcohol use. Consuming alcohol in excessive amounts is not only a problem in the United States but worldwide as well. The largest number of consumers is teenagers. During this period of development, teens are faced with a multitude of pressures whether it’s trying to m aintain good grades in school or perform well in sports. Teens may also be influenced by variousRead MoreThe Drinking Age Should Be Lowered1599 Words   |  7 Pagestopic that has gone on for many years is whether the drinking age should be lowered to eighteen years old, as opposed to where it is now, at twenty one. Some argue that at age eighteen, a person is legally an adult and able to go to war, vote, and partake in other adult activities. If they are an adult at this age, why are they unable to legally drink alcohol? There are numerous reasons why drinking is unsafe for those under twenty one. The drinking age is set at age twenty one for a reason, and shouldRead MoreAlcohol Abuse Is A Problem Striking The People Of America910 Words   |  4 PagesAlcohol abuse is a problem striking the people of America. There are more than twelve million alcoholics in America, and the numbers only continue to increase. All Americans spend a total of about one hundred ninety-seven million do llars on alcohol in one day! It has gotten so bad that now even adolescents as young as thirteen begin to drink. Disconcertingly, every thirty minutes a person dies from an alcohol related incident. Alcohol has become the number one drug problem in all of America. In factRead MoreTeen Drinking And Driving921 Words   |  4 PagesPeriod 4 *date* Teen drinking and driving Drinking and driving is one of the biggest social issues for teens across the United States. Getting behind the wheel of a vehicle after consuming alcohol is a very dangerous thing no matter what age you are. However, teens do not think about the consequences of drinking and driving until it is already too late. Many things contribute to this growing problem of teen drinking and driving. First, there is a lack of education about drinking and driving in schools

Diet Free Essays

Weight and eating right are constantly thrown at us today. Many diet and exercise plans claim to be based In scientific fact, that the findings have been completed In a lab under controlled circumstances to produce results. Some of these articles are titled â€Å"Weird Reasons We Gain Weight† and â€Å"The Psychology of a Restaurant Menu. We will write a custom essay sample on Diet or any similar topic only for you Order Now † These articles are everywhere on the Internet, and make various claims behind the science of eating, food and things it can do to our bodies. I will examine the popular science behind the psychology of eating, the popularity of diets proven by â€Å"science† and how science drives our eating habits as a society and culture. David A. Kessler is a Harvard trained doctor, lawyer and former commissioner of the Food and Drug Administration. Kessler Is also the author of the book â€Å"The End of Overeating† which examines why people cannot resist or stop consuming certain foods. Kessler believes that overeating begins In our brain, not In our bodies. He has developed a theory that claims that foods high In fat, salt and sugar alter the brains chemistry In ways that causes people to overeat. L According to Kessler, rather than satisfying hunger the combination of salt-fat-sugar stimulate the brain to crave more of these foods. What happens is these foods cause the brain to release dopamine, the neurotransmitter associated with pleasure center, into the person’s body. This causes the person to associate these foods with pleasure, causing a craving of the food. Over time, Just the thought or sight of the foods makes the dopamine pathways light up, causing an uncontrollable desire for the food. Once the person has eaten the food, the brain releases voids, which produces emotional relief. This combination of dopamine and voids create a pathway that activates every time the person thinks about the food. Deprivation, such as that caused when a person diets, only causes a person to crave the food more, this Is why diets don’t often work. Kessler says that a rewiring of the brain Is required to stop this cycle. Once this Is done, the body stops craving foods like It did before. 2 The difficultly will be changing how and what we eat as a culture, o that these foods are not as readily available. Much of the science behind diets is rooted in the proper nutrition needed for ones’ body. Recently, Chris and Alexander van Tulle, identical twins and both physicians, decided to test the effectiveness of two different â€Å"popular diets. † Chris’ consisted of super low fat, only 2% of his daily intake was fat, while Alexander diet was high-protein, that completely eliminated sugar. They had a similar daily routine, and followed the exact same fitness regime every day. Both experience unwelcome side effects, from bad breath to constipation. Alexander felt sluggish and had issues keeping up with Chris on bike rides. Chris on the other hand, claimed he had a constant gnawing hunger that couldn’t be satisfied without fats. While Alexander was the weight loss winner for the month, his high protein diet caused his body to go Into ketosis, a state In which the body burns fat but doesn’t effectively provide the brain with the glucose (sugar) it needs for energy. How to cite Diet, Papers

Accounting for Managers

Question : Discuss about the Accounting for Managers ? Answer : Introduction: Gola and Costa set for establishing a business of selling fruit juices. The location of the shop is inside Shopping Arcade and nearby a supermarket. Their plan is to provide fresh juices to their customers, earn a significant amount of profits and sell off the same in the future course of time. They will follow just in time for inventory management. Gola is under the impression that they will be successful in earning profits by controlling their cost as he believes that for running a successful business, only profitability is the foremost criteria. Posta believes that their business will be successful due to their choice of location and due to the eating habits of the people. Since there has been a significant shift in the eating habits, people have become more conscious for their healthy well-being and this was one of the reasons why both the entrepreneurs had propagated such kind of idea of business. Arrangement of funds, costs and investment: As an Aspiring MBA graduate studying accounting for managers and being there friend, I can make them understand and analyse many other aspects apart from profitability and location of business. Since I am specializing in the field of Management and Finance I can help them in some statistical analysis which they are significantly missing on their part. Before setting of the business, it is very important to discuss the kind of industry in which they are supposed to enter a detailed analysis is required to be done right from the point of financial investment to related cost both fixed and fluctuating , expected return in fair terms. It is also relevant that they search for their competitors and analyse their business as for how they are creating an impact in the business environment. The location of the business, which they have decided is quite favourable. However, to achieve the same, both of them have to make a significant investment in terms of leasing. It refers to borrowing the property against paying for its value for a significant period of time. For this, they have to enter into an agreement with the lessor of Shopping Arcade. It is equally important that they understand the terms and conditions of leasing properly and should have a lease term of 5 years so that they can cover all their cost during this period of time (BusinessDictionary.com, 2016). For the purpose of investment, they need to have availability of funds. It is required that they approach a bank who can arrange for their finance. They need to convince the bank regarding their potential profitability of business. For this, they should have the significant backup plan on paper which is able to prove with reasonable estimates and assumptions that their prospective business is a successful plan for the future. It is also important that they should be aware of the cost of capital which will be required in their leasing terms. After arranging the significant amount of loan and arranging the same for the lease the next part is to analyse various types of cost associated with their business. Cost can be divided into fixed and variable component. For example, fixed cost will be the lease amount which is to be spread for the period of 5 years cost. Blending machines, refrigerators, furniture, benches washing up sinks, falls into fixed cost. Variable cost will be the cost of raw materials like all those fruits which will be purchased on a daily basis. Fixed costs remain the same irrespective of the level of output while variable cost changes as per the level of output. Variable cost can increase or decrease as per the level of production but fixed cost remains the same throughout the level of production (Boundless, 2016). After analysing all the significant cost, the next component is the break-even analysis. Break even analysis refers to the function where it is required to determine what is required to sell on a monthly or annual basis in order to cover the cost of doing the business. Like, if fixed cost is $2, 00,000 and expected contribution will be $4, break even will be $50,000. This means they will earn profits after covering $50,000(Cleverism, 2016). Setting up of standards and its importance: It is also required to set a standard for sales. This will act as a benchmark for their business as how much is required to earn in order to cross the level of breakeven point and earn a significant share of profit. By setting up standard it can be later compared with the actual sales figure. Like, for first quarter sales expected is $15,000 but actual sales was $18,000. Thus, it is a favourable condition for them as actual has exceeded its standards. With the actual figure and standards, variances can be computed for the future relevance (AllBusiness.com, 2016). The reason behind the setting up of a standard is equivalent to setting up of short term goal which will be quite helpful in achieving a long-term goal for the business. For cost, monthly expected expenditure is $10,000 but actual came to $12,000. Reason for extra $2,000 will be analysed and corrective action to be adopted for the same. Budgeting helps us to identify unnecessary expenditures and in making us adaptable towards the frequent changing financial position of the business. Budgeting ensures that we will have sufficient amount of money in order to meet the requirement of the business. It will be advisable to Gola and Costa that they should understand the essence of budgeting and implement the same for the success of their business. The concept of budgeting will help Gola and Costa immensely. It is an important tool which will control the flow of money in their business. It will also ensure that their business will turn out to be very effective and efficient in the long run ( Mymoneycoach.ca, 2016). One of the main reasons behind the term of the lease is to cover all kind of fixed cost during that period. Since it is the plan of Gola and Costa to sell off their business in future, it is required that their business should run in scientific and profitable manner. For this, they need to understand the relevance of documentation in terms of recording finance, lease papers terms of bank loans etc. The prospective buyer will analyse the business in his own way. Unless and until he finds its economically viable, he will not take over the business. Now, economic viability can be analysed by way of proper maintenance of records, lease papers, bank loans terms, and conditions etc. He will analyse that whether the said business was profitable or not. Whether the bank loan taken has been paid off and all other statutory dues or complied with or not. Lease papers will also be verified. This needs to be understood by Gola and Costa since the beginning of their business. It is very important that they should keep in mind since the beginning regarding selling off their business in the future course of time. This will drive them more proactively to achieve their short term plan which is in the form of standards. By achieving the short-term standard, they will be able to achieve their ultimate aim, i.e. profitability. Unless and until the business is not profitable, it won't remain attractive for the prospective buyer to take over the same in future. It is also important that the business gains popularity amongst the consumers. This will help in creating the brand image for Gola and Costa and will it yield in terms of goodwill while selling off the business. Both the buyer and seller will be in a profitable position if a business has developed a brand image of its own in the market. Conclusion: The whole process is beyond the concept of capital investment decisions. It involves the role of management accounting as in terms of setting targets and achieving the same, producing raw materials i.e. inventory management, handling the customers and creating a favourable image in front of them etc. So, apart from having the knowledge of finance, it is equally important that Gola and Costa should be aware regarding management accounting and other important aspects. With the help of the above-stated concept, it will help Gola and Costa to have the efficient and effective setup of business. To conclude, it is required that Gola and Costa should not only rely on the concept of profitability or location of business. They should be quite aware regarding the concept of break-even analysis, an estimate of sales and setting up of targets, different types of cost involved and their implications, importance of budgeting in their business, arrangement of investment with the help of a loan from bank and requirements for selling off their business in future. By following these above concepts of finance and management accounting, they will surely succeed in their attempt for a successful venture (Debitoor.com, 2016). Reference AllBusiness.com. (2016). Creating a Budget and Sales Forecast | AllBusiness.com. [online] Available at: https://www.allbusiness.com/creating-a-budget-and-sales-forecast-977-1.html [Accessed 11 Dec. 2016]. Boundless. (2016). Types of Costs. [online] Available at: https://www.boundless.com/economics/textbooks/boundless-economics-textbook/production-9/production-cost-64/types-of-costs-240-12338/ [Accessed 11 Dec. 2016]. BusinessDictionary.com. (2016). What is a lease? definition and meaning. [online] Available at: https://www.businessdictionary.com/definition/lease.html [Accessed 11 Dec. 2016]. Cleverism. (2016). Break-Even Analysis: What, Why, and How. [online] Available at: https://www.cleverism.com/break-even-analysis/ [Accessed 11 Dec. 2016]. Debitoor.com. (2016). Management accounting - What is management accounting? | Debitoor. [online] Available at: https://debitoor.com/dictionary/management-accounting [Accessed 11 Dec. 2016]. Mymoneycoach.ca. (2016). What is Budgeting and Why is it Important? | My Money Coach. [online] Available at: https://www.mymoneycoach.ca/budgeting/what-is-a-budget-planning-forecasting [Accessed 11 Dec. 2016]. Accounting for Managers Question: Managers frequently use CVP Analysis and Budgeting to screen business plans by evaluating a firms cost structure and sales volume needed to generate profit. Mountain Views Hotel is planning to open a Boutique Hotel accommodation in the Blue Mountains area that runs a Food and Beverage operation serving breakfast as part of the guest experience. Your team is expected to develop a successful business plan including making recommendations for improvement in future years. The Report will be written as if it were being presented to potential investors in the business. Use the Balanced Score Card approach to present key assumptions and justify them by research and analysis undertaken. Discuss critically key results that would impact on your future decision-making including a fully supported explanation of how you could improve this business by making any changes. Make recommendations to the proposed investors including ideas for the next steps to progress the business concept. Prepare your analysis as an authentic business report. Answer: Introduction The Australian tourism and hotel industry have significant contribution on GDP (Gross Domestic Product) of Australian. As per Price Water cooper house Report of 2009 it is estimated there are 6807 hotels employing almost 188000 people in Australia. The market outlook indicates that the hotel industry has matured because the numbers of hotels have declined over the years and also the income growth of the industry has been minimal. But the situations are seen improving as the 2015 data suggests that both domestic and international visitors have increased. There has been 8.2% growth in international visitors and 7% growth in domestic visitors (Hall, 1991). In this report a business plan is developed for Mountain View Hotel analyzing the business opportunity of Boutique Hotel in Blue Mountains (Hardiman Burgin, 2011). For this purpose the hotel industry of Australia, tourism opportunity in Blue Mountains and the projected financial data of the proposed Boutique hotel are analyzed to develop an effective business plan and also to evaluate the investment decision. Objectives The objectives of the Mount Boutique Hotel for first few years are: Achieving customer satisfaction and exceeding customers expectation; Achieving 90% occupancy rate during peak period; Recruiting and training efficient staffs. Mission The mission of Mount Boutique Hotel is to become the preferred choice of customers in Blue Mountain area. Company Summary Mountain View is a well known hotel chain that is currently running a restaurant in Blue Mountain. It is planning to open a boutique hotel in Blue Mountain. Market Analysis Australian Tourism and Hotel Industry The international and domestic visitors are expected to surge giving a positive outlook for the overall hotel industry. As per the economic forecasts data it is expected that international visitors will grow by 5.3% per annum for next three years. This growth in tourism numbers will have a positive impact on the Australian Hotel Industry. The demands for hotels are expected to grow by 3% per annum in next three years. There is an increasing demand supply disparity in hotel industry as a result it is expected that room rate will grow by 2.9% by 2018 (Anderson, 2006). It can be concluded that Hotel Industry of Australia is looking good and it is the opportune moment to make investment in this sector. Analyzing Blue Mountain as Investment destination The Blue Mountains is just two hours away from Sydney and it is a perfect holiday destination for anyone looking for a break from hectic life style. The blue Mountain offers spectacular scenic beauties like Three Sisters at Echo point, dinning, shopping, spa, bush walking and other natural attraction (Hudson Lang, 2002). It is an ever growing tourist destination with tremendous growth potential. From an hotelier point of view the current market scenario offers an excellent investment opportunity in Blue Mountain. Product Analysis There is a growing optimism in hotel industry because of positive macro economic developments. Being in tune with the overall market sentiment Mount View hotel has decided to start a Boutique Hotel in Blue Mountain. Boutique hotels are much smaller in size but they are stylish and unique further it tries to provide separate experience than that of corporate run hotels (Presbury et. al., 2005). The advantages of a boutique hotel are: It requires less investment; Occupancy rates are also high as there are only few number of rooms; Fixed cost is less because the size is small; It does not provide variety of services so its variable cost is also low. The above analysis shows that Mount View hotels decision to open a boutique hotel in Mount View is justified. Financial Analysis Cost Estimation The aim is to become the best in class boutique hotel in Blue Mountains (Bruner, 1998). It is estimated to have total eighty rooms out of which 30 rooms will be high end deluxe rooms and there will be 50 standard rooms. The deluxe rooms will include king sized bed, a desk, a mirror and a color television. Further the bathroom of the deluxe room will be of four to five meters with a sink, toilet and shower. The total estimated cost for starting the Boutique hotel is $754800.00. The details are given in the table below. Start Up Funding Start Up expenses to fund $654,800.00 Start Up Assets to fund $100,000.00 Total Funding Required $754,800.00 To fund the project a mortgage loan of Rs. 500,000.00 is to be obtained at 8% per annum. The remaining fund of 254,800.00 is to be provided by Mountain Views hotel. Cost Volume Profit Analysis The viability of any business plan is determined by analyzing its projected financial performance. The business plans are often screened for determining their financial viability by using cost volume profit analysis (Scapens, 1985). The CVP (Cost Volume Profit) analysis helps in determining the effect that costs and volume has on profit. The Cost Volume Profit (CVP) analysis are often performed to determine the future activity and to provide valuable insight on: Which services or product are to be emphasized; To determine the volume of sales that is required to achieve targeted sales; The minimum revenue that is required to achieve break even; The level of risk that an organization is exposed to because of the fixed cost; Assumptions of CVP Analysis There are certain assumptions that are made while performing CVP (Cost Volume Profit) analysis (Drury, 1992), they are: Per unit Sales price is constant; Per unit Variable cost is constant; Total Fixed cost is also constant; Every units produced are sold; Change in costs are due to change in activity; In case more than one product is sold then they are sold in same mix. Cost Function The cost function is a process of dividing the total costs into fixed costs and Variable Costs (Binswanger, 1974). The total cost can only be ascertained after the estimated financial statement is prepared. The projected financial statements are prepared on the basis of certain assumptions and they are: The operating costs are determined by the management based on the research of similar hotels, The fixed start up cost is amortized over the years, The room occupancy rate was calculated for both the deluxe and standard rooms on the basis of seasonal demand. The first step of performing the Cost Volume Profit Analysis is to estimate the cost functions. On the basis of the projected financial statement each cost is determined as either fixed or variable costs. In the projected financial statement of Mount Boutique Hotel the estimated variable costs is $ 2234605.00 which is $96.49 per unit and the estimated fixed cost is $3153904.00. The estimated fixed costs include Direct Labor costs of $803,040.00; overhead costs of $1696084.00; selling expenses of $259850.00 and administrative expenses of $394950.00. The estimated variable costs include direct material of $88.49 per unit and over head of $8.00 per unit. Contribution Margin Ratio The contribution is calculated by deducting Variable costs from sales. So the contribution margin ratio is that part of the sales that exceeds variable costs (Garrison et. al., 2003). It can be used to pay fixed costs. The contribution margin ratio measures operational efficiency, a higher ratio suggests higher efficiency. In the projected financial statement of Boutique hotel estimated sales is $6995325.00 and estimated variable costs is $2234605.00. The contribution margin comes to $4,460,720.00 that is 66.60% which is very high. It suggests that only 33.40% of total sales cover the variable costs and the remaining 66.6% is used to meet the fixed costs and earn profit. It can be reasonably concluded that any sudden increase in cost will not affect the profitability of the hotel because it has high contribution margin ratio which is a very healthy sign for any business. Calculation of Contribution Margin Particulars Amount Sales $6695325.00 Variable Costs $2234605.00 Contribution margin $4460720.00 Contribution Margin Ratio 66.6% Break even Sales The break even sale represents that level of sales where the profit is zero. At this level total sales revenue is equals to total variable costs and the contribution margin is equal to fixed costs (Blocher et. al., 2008). The break even sale is an important level because sales below this level will result in losses and sales above this level will lead to profits. In the projected financial statements of Mount Boutique hotel total fixed costs are $3153904.00 and the variable cost per unit is 192.60 so the break even sale comes to $4733857.83. The total estimated sale is $6695325.00 and the 70.70% of it is Break even sales. This means that business needs to achieve at least 70% of the estimated sales to attain no profit no loss situation otherwise it will make losses. This is a very high percentage and implies that there is a very heavy burden of fixed costs on the business. It is suggested that business should re estimate its fixed costs structure and try to reduce the Break even sale s to 50%. The hotel should cut down fixed costs by $4399091.00 to attain the targeted break even sales. Particulars Amount Fixed Costs $3153904.00 Contribution margin $4460720.00 Break even sales $4733857.38 Margin of safety The margin of safety is that part of the total sales that is above Breakeven Sales. It is calculated by deducting breakeven sales from total sales. The Margin of safety is a valuable indicator of profitability of an organization (Shih, 1979). It also indicates to the management how reduction of revenue will affect the break even of the organization. The higher the Margin of safety the better it is for the business. Because a low Margin of safety suggests increase in fixed costs, extra discounts or increase in prices by suppliers. So it is important to monitor margin of safety ratios. In the projected financial data of Mount Boutique hotel the total expected sales is $6695325.00 and the break even sales is $4733857.38 so the margin of safety is $1961467.62. The margin of safety ratio comes to 29.30% of total sales. It is suggested that Margin of safety ratio should be improved. It can be done by improving sales or reducing breakeven point. Operating Leverage The Operating Leverage is the analysis of relationship between fixed costs and variable costs. It is calculated by dividing contribution margin by income from operations. The operating leverages are high for companies that have large fixed costs in their total operation costs. A higher operating leverage suggests that every increase in sales will multiply profits when the breakeven point is reached (Lev, 1974). But if breakeven sales are not reached then higher operating leverage will intensify losses. So with high operating leverage a high level of risk is involved. In the estimated financial statement of Mount Boutique hotel the contribution margin is $4460720.00 and Income from operations are $1306816.00 so the operating leverage comes to 3.4 times. This means that Contribution is 3.4 times more than income from operation so it can be derived that fixed costs are 2.4 times of income from operation which is very high. So it is suggested to take necessary measures to reduce fixed co sts. Conclusion The overall projected financial statement of Mount Boutique hotel indicates that it is a high return low risk business opportunity for any investor. The high breakeven sales and low Margin of safety is due to higher fixed costs (Alexander, 2001). The burden of higher fixed costs is due to the amortization of start up costs in initial years as it gets completely amortized then fixed costs will certainly come down thus improving the margin of safety and break even sales figure. The market analysis has shown that it is an opportune moment for any investor to enter into tourism sector. The expected growth figures are very attractive and it is also estimated there will be a shortage of supply as the increase in demand is much higher than that of supply (Jennings, 2001). If the overall macroeconomic views are considered then globally major economies are improving so it is expected that international visitors will surge in coming years. The Mount Boutique hotel will be one of its kinds in Blue Mountains. It will offer a unique experience to its visitors because of its prominent location and customized services. Further the staffs and managements are also experienced and every one of them has a valuable insight in the Hotel industry. In the light of the above analysis it can be concluded with certainty that investment in Mount Boutique will be profitable. References Alexander, C. (2001).Market models: A guide to financial data analysis. John Wiley Sons. Anderson, B. A. (2006). Crisis management in the Australian tourism industry: Preparedness, personnel and postscript.Tourism Management,27(6), 1290-1297. Binswanger, H. P. (1974). A cost function approach to the measurement of elasticities of factor demand and elasticities of substitution.American Journal of Agricultural Economics,56(2), 377-386. Blocher, E., Chen, K. H., Lin, T. W. (2008).Cost management: A strategic emphasis. McGraw-Hill/Irwin. Bruner, R. F., Eades, K. M., Harris, R. S., Higgins, R. C. (1998). Best practices in estimating the cost of capital: survey and synthesis.Financial Practice and Education,8, 13-28. Drury, C. (1992). Cost-volume-profit analysis. InManagement and Cost Accounting(pp. 205-235). Springer US. Garrison, R. H., Noreen, E. W., Brewer, P. C. (2003).Managerial accounting. New York: McGraw-Hill/Irwin. Hall, C. M. (1991).Introduction to tourism in Australia: impacts, planning and development. Longman Cheshire. Hardiman, N., Burgin, S. (2011). Canyoning adventure recreation in the Blue Mountains World Heritage Area (Australia): The canyoners and canyoning trends over the last decade.Tourism Management,32(6), 1324-1331. Hudson, S., Lang, N. (2002). A destination case study of marketing tourism online: Banff, Canada.Journal of vacation Marketing,8(2), 155-165. Jennings, G. (2001).Tourism research. John Wiley and sons Australia, Ltd. Lev, B. (1974). On the association between operating leverage and risk.Journal of financial and quantitative analysis,9(04), 627-641. Presbury, R., Fitzgerald, A., Chapman, R. (2005). Impediments to improvements in service quality in luxury hotels.Managing Service Quality: An International Journal,15(4), 357-373. Scapens, R. W. (1985). CostVolumeProfit Analysis. InManagement Accounting(pp. 59-74). Macmillan Education UK. Shih, W. (1979). A general decision model for cost-volume-profit analysis under uncertainty.Accounting Review, 687-706.

Ethan Hurley 11/9/16 Essays (151 words) - Fiction, Hugo Hurley Reyes

Ethan Hurley 11/9/16 833 Dr. Coombs Equality 72521 My name is Equality 72521 And when I hear something I am not the one to run I listen to the w's Who, What, When, Where, and Why Enough to give insight To a blind man with no eyes I am not dumb, yet I am not wise When I have ideas, you'll see the twinkle in my eyes Because at that time you'll realize I and curiosity are friends Although it is forbidden Truths are being hidden So ill be the only one to explore To expose not to mope To see to verbally choke The wrongdoings of these people That have cast countless others through the door. My name is Equality and understand a little more Because I am an explorer Not afraid to go out beyond the doors

Is Our Political Process Fair

Is Our Political Process Fair Many people would argue that the American political process is unfair, but they would say that for different reasons. Some people would say that the American political process does not accurately reflect the will of the people and that this is unfair. Other people would argue that it is not feasible for this to be the case and that certain people deserve more influence in American politics because of their greater contribution to society or because they are more qualified for the job. These two sides have been in conflict since the early days of the American political process. Pure Democracy The representative democracy of the United States does render the opinions of individual voters relatively unimportant. While voters and their votes do matter and candidates spend millions of dollars trying to sway the opinions of voters, many individual voters are frustrated with the fact that it barely seems to make a difference whether they vote or not and the  voting seems to be a matter of principle.However, the fact that every voter is in the same situation does seem to make the process fair in its own way. People have been arguing since the beginning that American democracy has to be representative. Pure democracy with no representatives is very rare when the voting public has hundreds of millions of people. It usually only works in much smaller societies. While some people would argue that this does not mean the situation is fair, they might still make a case for the system in a pragmatic sense. Democracy requires an educated middle class to be sustainable, or people will often vote for the very same individuals that democracies seek to eliminate. You may also like these articles: The Value of Academic Debate Womens Right to Education Combining Academic Knowledge and Practicality Torture Is Never Justified Is High IQ a Guarantee to Academic Success? In Principle and In Practice It should be noted that a lot of Americans functionally never vote for reasons beyond their control. Even getting to the polling booths or getting absentee ballots is tough in some areas, which is genuine discrimination against poorer people and people who live in certain regions. Disabled individuals often find it difficult to vote for various reasons, so their voice gets excluded from American politics. Some wealthy people argue that since they pay most of the taxes, they deserve a bigger voice in American politics. However, wealthy people pay fewer taxes in America than they do in other countries. Also, wealthy people have more control over American elections than almost anyone even though they each have one vote. Wealthy people can give campaign contributions to the candidates of their choice, so the candidates of their choice will have an advantage during the election. Elections are automatically slightly biased in favor of the wealthy on this basis alone. Wealthy people represent a small portion of the population, and the policies that favor lining their pockets further will directly go against the interests of most of the country. More and more wealth has been directed to the wealthy over the past thirty years, and campaign contributions towards certain candidates have had a huge impact on that. The situation involving wealthy people buying elections is reflective of faulty laws in the sense that there could be laws limiting campaign contributions. However, this situation does not directly reflect a problem with the baseline American political process or democratic structure itself. If anything, this problem demonstrates that the American political process is not working as it was intended. Wealthy people who have no political experience and who are acting purely in their own self-interest have more political power than many politicians. The overall system for American voters and the American representative democracy isnt perfectly fair, but having a direct democracy that was perfectly fair would be too difficult. However, the fact that wealthy people are able to subvert the political process and control it so substantially automatically taints the American political process, rendering it unfair even though there are no laws mandating that this should be the case. The disproportionate influence of the wealthy has made the American political process unfair, and not the representative democratic structure.

Financial Accounting and Corporate Governance Research Proposal

Financial Accounting and Corporate Governance - Research Proposal Example Chief among these participants are the board of directors and management. There are aspects of the corporate governance regime that have an impact on the relationship between shareholders and the company† (Jacques du Plessis & Et. Al., 2010). The regulators and legislators in the United States have realised that transparency is essential to inspire trust and confidence in the business. The Sarbanes-Oxley Act was passed in 2002 by the United States Congress to protect the interest of the investors by making corporate disclosures more accurate and reliable (Hoffman & Rowe, n.d.). Corporate governance helps in integrating the choices and the actions of the managers with the shareholders’ interests. Financial accounting plays an important role in this integration process. Corporate governance can be thought of in terms of the outsider’s perspective or the shareholder’s perspective. The organisation consists of a hierarchy which includes shareholders, board of d irectors and managers. Responsibility is delegated to the various entities in the hierarchy. Corporate governance simply involves alignment of interest of all these entities. Two kinds of agency problems arise whereby the alignment of interest may occur between managers and the board but not the shareholders and alignment between the board and the shareholders but not the managers. The financial accounting system resolves these agency problems. They provide useful information to directors and shareholders (Armstrong, 2009). Corporate governance plays an important role in promoting transparency in an organisation. There are various approaches to corporate governance which result in various theories. The objectives of the organisation are set by the owners or the directors in the agency theory. Managers have the responsibility of execution of the objectives. Structures and processes are designed to enable control of management. The theory holds that individuals are rational and egoist s and thus managers cannot remain faithful to the owners. The managers can resort to diversion of corporate resources to fulfil their selfish needs unless an external control is placed on them. The owners or directors can be considered as the principle in the agency theory. The action is originated by the principle and he bears the responsibility for the action. The principle does not always execute the objective himself. He may employ an agent to act on his behalf. The managers are the agent and should behave ethically and should avoid conflict of interests. Compliance with rules is essential and a minimum threshold exists for the acceptable behaviour. According to the stockholder theory the organisation is merely a property of stockholders. Stockholders take an egoistic view. The owners channelize the members of the organisation towards the achievement of their interest. The owners expect a return from the investments they have made in the organisation. Managers have the duty to f unction in a manner in order that return is maximised. Strategies are implemented to ensure faithfulness on the part of the managers. The stakeholder theory focuses on all the stakeholders of the organisation. All the stakeholders function in a manner to maximise their self interests. The managers have the responsibility to balance out the conflicting interests of various stakeholders. The managers are faithful agents of all the stakehold

The Arrest of Shiite Cleric Nimr Al-Nirm Essay Example | Topics and Well Written Essays - 750 words

The Arrest of Shiite Cleric Nimr Al-Nirm - Essay Example Analysis The cleric has always been critical of the government. In fact in 2009 he had called for the secession of the Eastern province. As things stand now Nimr’s role has been elevated from a mere regional cleric to the main focal point of the many disgruntled Shiite youths. The matter is complicated further by the fact that he resides in the town of Awamiya which is a hotbed of radicalism and is rife with weapons (Matthiesen, 2). There has been some information that the rise and prominence of the cleric had been instigated, boosted and funded by elements within the ruling family itself. It is believed that Nimr has been covertly encouraged and even financed by the hardliners in the royal family in order to scuttle the attempt by the king to reach out to the Shiite through the interfaith dialogue that he had initiated. Hardliners in the inner circle like Prince Naif bin Abdullazziz. The Interior Minister did not want to see this peace initiative succeed (Press TV, 1). The part that raised questions is the timing of the arrest. It is more than two years now since he started his so called campaign against the ruling family. Protests that had been taking place in the Eastern province had all but died down. Much of the mass actions in terms of demonstrations had fizzled out. In fact, there had been no significant protests in the region since November 2011.The protests had largely lost steam and the region was relatively calm. So it is difficult to comprehend the decision to arrest the cleric now.

Street prostitution and its effects in the society

Street prostitution and its effects in the society This report tends to focus on prostitution, it main objectives being the trade on street prostitution and its effects in the society. The main objectives of prostitution have been taken into consideration, step by step making the whole paper easy to understand. The research mainly focuses on women who are the main sources of prostitution compared to men. The research is not based on gender discrimination but rather statistics which show that the number of women prostitute in this case out numbers the number of men by a ratio of four to one. The fact that prostitution is not legalized I many continents and countries, factors which are of the same relation are highly penalized in some of this continents. Examples of such cases include communicating in such a manner that can be complied with prostitution. The whole factor about not legalizing prostitution is based on the out comes of prostitution. This research tends to interview different sectors and areas which have been involved by t he same case. The research is base on the controversial good reports bad reports statement, prostitution is legal, but I is illegal to practice it. This paper brings about different perspectives including factors which may bring about the whole idea of prostitution. The outcome of prostitution being the main objective of the paper, It tends to analyze the cons and pros of the whole of the out come of prostitution, if the pros outnumber the cons in this sector there are vast information which will be taken into consideration. Information on whether prostitution should be made legal in continents which are not practicing the act. The difference between the controversial statement of prostitution being legal and the acts being illegal has been analyzed, to give controversial results of the outcome. Overview of methodology Research is a frequent used word in academic writing. It means different things. Research is a process of searching that ideally, never ends. Research enabled gather information on and about the outcome of prostitution. It was an attempt to seek knowledge of what is on ground matters affecting the outcome of prostitution, the major outcomes being both negative and positive factors. Research will employ philosophical, ethnical approach to try and come up with different aspects which can be considered during the analysis of prostitution. Research helped formulating with the phenomenon to achieve new insights to active and applicable solutions. This included testing a hypothesis of a casual relationship between independent variables related to the topic in study It is further defined as comprising, defining and redefining problems. Later, Formulating hypothesis or suggested solutions, organizing and formulating data. Deductions are made and reaching to conclusions and at least, carefully testing the conclusion to determine whether they fit the formulating hypothesis. Research methodology characterized by the fact that it is deterministic. Fields and philosophical issues should be thoroughly researched to keep up to date with arising. It was generally seeking to accommodate all types of prostitutes in different countries. The elimination and exclusion of some individuals will be geared at being biased. Literature review Overview and summary on research design and major findings The main research strategy (design) was bas is based on Rajit (2005) Research structure. According to Rajit, reliable research is based on an eight step structure. Each step is a process in itself as described below. Formulating a research problem. This step involves literature review, formulation of a research problem, identification of variables and formulation of possible hypothesis. Conceptualizing of a research design: In this step, only two activities are involved. First is identifying a research design and second is selecting a study design for the research. Construction of an instrument for data collection: In this step, selection of a data collection method is done, then data is collected using attitudinal scales and last, a test to establish the validity of the data collection instrument is done. Sample selection: this is a brief step as it only involves the selection of a sample. Writing a research proposal: this is literary the most important step in the research process. Its success determines whether or not the research is to take place and how reliable its outcome is going to be. With reference to this research, it wouldnt be an overstatement to note that the research proposal was successful and that the outcome of the completed research is undoubtedly going to be a success. Data collection: This step marks the initial stage of the research process in the field. It simply involves collecting data as depicted by the name. Data analysis: During this second last step, data collected is processed and prepared for display and presentation. Report writing: This marks the end of the research. It compiles the research process in detail and provides conclusions of findings and recommendations. This structure as designed by Kumar in 2005 is the research methodology applied in this research. Quantitative reports are considered as results, of this methodology artifacts used in this case. Major outcomes The research involves major findings, this includes as to who is mostly involved in the whole prostitution sectors. The pros and cons of major findings have been brought into consideration in the whole area of findings. The questions which are brought about by the outcome of prostitution have been put in consideration. Some of the question which have been brought about as a means of the whole results process include, Is prostitution a victimless crime Is prostitution an outcome of free choice does prostitution take into consideration morality factors Does prostitution lead to human trafficking? The relationship between prostitution and violence HIV/AIDS prevention strategy Does prostitution lead to prevalence of rape? Does prostitution lead to a career opportunity The research further takes into consideration former prostitutes view point of the outcome of prostitution. The depicted questions tend to analyze the outcome of the whole project, Factor which affect the community based on their day to day activities, include facts which have been put into consideration in this research. The out come of the whole project can also be based on the governmental control factors and laws which have been put forward to make the whole issue, liable in major findings. What are the facts which the government uses in order to make the whole issues of prostitution against the rules of the country? The advantages which come about with prostitution have also been viewed in the conclusion of the whole research protocol. The major outcome of this project is based on the number of interviews which have been conducted; this was a way of making the whole research viable, and to statistically predict the major outcomes of different countries. Specific research area directly related to study According to a research conducted in the United Kingdom concerning the effects of prostitution, Doctor Johnson H, directed different artifacts as to why prostitution should be legalized, and at the same time why it should be considered as an illegal act. He stated that if prostitution was legalized it would follow different financial aspects. The aspects include the economy of different states in western countries improving. It was not only based that the economy of the given states would improve but the economy of the prostitutes as well. It was established that without the latest laws which force prostitutes to underground, the whole idea of prostitution would become an ideal factor and a professional as a whole. In the U.K the laws which have been passed forward to discriminate the whole idea of prostitution are said to be unconstitutional. The whole legitimate aspect of the whole ideal can be seen in the provision of different aspects which are utilized in the same case. The cons titution of the UK tends to legalize prostitution but the aspects which have been brought forward by the laws which govern the country tend to diminish the profession. The research tends to bring about the idea that if the act is certified, the government of the area is most probably going to increase its asset in matters involving economic know how strategies. According to the san Francisco task force on prostitution fund, the research on the amount of money that the government tends to use in order to diminish the whole act of prostitution, can be used in other sectors which are mainly based on the uplifting of the whole country. The San Francisco task power is a faction of researchers, there are main objective in san Francisco tends to come out with different aspects which are of great importance to the whole idea brought about by prostitution. The solution is tried to be based on the major laws which have been enacted in the state. Although the two never agree on the deals which are brought forward it is clear that they usually agree on two factors and this includes, factors which include legalizing of prostitution and main factors affecting the way in which funds used to stop prostitution can be put in to better use. According to the research brought forward it was stated that variety of analogies can be analyzed in the outcome of the whole outcome strategy. Robert Noce, an expert from Manitoba states that lawyers in different firms wants to see prostitution become a worth while business in which the tax payment inducted in the whole process are generated to be of great importance to the government. This m eans thus the business tends to make a positive strategy to the whole religion, and the fact that prostitutes tend to hind themselves underground when dealing with the whole perspective makes the state loose a large amount of money in the different states. The whole perspective of the research conducted in Canada tries to bring about the ideal and controversial idea in dating agency, the whole perspective is brought about to show the different strategies which prostitutes use to be in the market. The researcher remarkably states that naivety is detected in the way people tend to burry their heads assuming that nothing is going around them. The research also tries to prove that the highest bid exist in different established states are based on controversial idea and agency surrounding the governmental agency around. The paper concludes that the highest amount of money which is spent in prostitution, is the money used to fight against the idea. Billions of dollars are spent in the who le ideology in Canada each year trying to eradicate this project. This brings about the outcome of lose of funds from the government. The pros of the whole research project insist that if the outcome of legalization of prostitution includes getting enough money to increase the strategic manner in which the government investments in other projects. Terms and definitions Blinded study This involves terms which have been used in this research to make sure that the reader of the results does not misinterpret the whole ideology behind it. In this case of studies some of the common terms which have been used include government, law, constitution, and prostitutes. Government: this is a governing body within a specific country or organization. It tends to make decision for the whole country concerning natters which may affect the country in future. In the research the government has been used to main factors which it uses to make the whole ideology worth using. It has further been established that the factors which the government uses to rule a country are called laws. Laws: this is prevailing terms which limit a person in doing something under a given environment. Under different countries government passes laws in order to make sure that the act of prostitution is not practiced at all in the given areas. This brings about the concept of understanding between different parties in the whole religion factor. Constitution: involves a document which has been discussed by the government including the rights of specific individuals in the state. Every one hast specific right in a given country, this can be established as one factor that tends to bring people together in a specific country. Prostitution: this is the commercial exchange of money for sex, or other factors which may be described under the act. Different aspects can be evaluated when using this terms as different countries have their own meaning of who a prostitute may be. The term thus differs from one state to the other. An example include the explanation based on Arabia culture and western culture, they tend to give different meaning in the aspects provided. Critical evaluation The research strategy used in this thesis tries to describe the factors which can be evaluated in the factors of study. Through various decisive literature reviews, it describes how different prostitution factors are of great importance to the government. The outcome was greatly involved with factors which were well related to the vast economic factors brought forward in the economy directory. The evaluation conduction possibility showed that the pros outnumber the cons of the whole ideology of prostitution. The main factors which come up due to the same ideology strategy have been strategically narrowed down. Different laws have been narrowed down to explain the whole strategic idea. Research Question: Is conducting research on outcome of prostitution necessary? The necessity to do the research based on the current health implications of prostitution in the United States. Researchers have shown through practical and theoretical arguments about prostitution. The clear effects of prostitution to a country have been put in consideration. When a condition affects too many people at the same time and it hit them at the same time, the effects of prostitution can therefore be generated by the outcomes of the discussed perspectives which have been brought forward by the research factors. Further the research is based at making reliable recommendations for the future prostitution based on the outcome of the research. The research tends to find out the pros and cons of prostitution, which can be very helpful to future findings of the government. Research hypothesis: tomorrow allegation of prostitution are depended on research conducted today The findings of this research shall contribute to the laying of preventive measures/ which can be put against prostitution. The outcome of the whole research is also a factor which produces a debating factor among governing officials in order to know whether to lift different strategic laws. These laws can be lifted or tightened depending on the whole study. Further, the research tends to give specific recommendation to the government concerning the negative results of prostitution. Aim; the main aim of conducting this research is to identify the risk factors for prostitution in the American population. This is attained through: Conducting a literature review on prostitute in united states Proposing research Conducting research and Reporting Research findings Research design and execution This structure used in this research is designed by Kumar in 2005 is the research methodology applied in this research. It tends to take different perspectives into consideration. This include major evaluation of the results, the methods of research has been broken down to make sure that the whole aspect takes the major aspect considered in the order which the information has been conducted in the given research proposal segments. The methodology tends to take different information produced into consideration, thus no specific loose of data. Data is collected using different strategies and analyzing of the data takes different perspectives into consideration. Data collection methods The designs shown below are a plan of how the data in the population is going to be accessed or received. There are various means of data gathering that can be used in the following proposals, but due to saving resources, time and money. The proposals outline the most important aspects only that can be used for data collection The researcher used various methods in her course work to investigate the relationship between environments and prostitution implications. This includes the questionnaire method, interviews, library research and observation which are the four major methods used. A combination of this helped the researcher to come up with concrete and diverse information. 3.1.1 Questionnaires A questionnaire is a group or sequence of questions designed to elicit information upon a subject or sequence of subjects from an informant. Kenton defines a questionnaire as an instrument that consists of a set of questions to which the subject responds in writing. The questionnaire was administered to prostitutes in an open manner. This ensured that it attracts the most basic and true information on the prostitutes. This was similarly, administered though the media in programs aired in them. The researcher administered questionnaires on students because it was easier and faster to reach the teenagers and youth who are the most vulnerable persons in the act of prostitutions. The questionnaire was also taken to different clubs in the united states, this being the area that is mostly hit by the effect of prostitution. 3.1.2 Interview Schedule National Collaborating Centre for research defines an interview schedule as a conversation in which the researcher tries to get information from the interviewer. The method assumes that the respondents to be interviewed have the information required they can understand the question put to them and would be willing to give honest answers while they are face to face with the researcher. Interviews were quite useful for the interviewer because through creating a good rapport with the respondents, much more vital information was obtained. It was up to the interviewer to control the order in which the questions flowed basing on the prior given answers by the interviewer. The tools used were unstructured interviews to get views on peoples opinion on prostitution, like whether it should be done away with in the media, how it has influenced peoples lives and what should be done to stop prostitution in the street of the United States. 3.1.3 Observation Observation consists of a set of specific instruments including use of standardized observation forms and participant observer. Observing is not confined to seeing only but also hearing and analyzing. The researcher was able to interact with religious heads, media practitioners people and from different religion. By definition the researcher was able to get firsthand information for example on the negative effect of prostitution in the given population. Assessment of potential problems in data collection Data collection was based on different strategies including factors that may affect the possible outcome. However, to decrease the impact of the above limitations, this research has taken intensive planning measures and created regulative measures that should be taken into consideration when going through the report. Various aspects have been considered I this research, another limitation that was encountered while collecting data is hostility from different prostitutes. The idea limited the length of personnels who gave information on the data collected. Scope and limitation of your study First and foremost, any research is faced with a challenge of imperfection. However data collection, analysis and presentation may be accurate, there always exist measures of tendency in which deviations are expected to occur. This research is limited in such consideration. Second challenge is of bias rooting from misinterpretation of meanings of phrases. Third, the field research always has perverse conditions than those planned for; this could limit the research process in terms of resource availability. The whole strategic ideology of the whole planning perspective has been taken into consideration to make sure that this does not affect the outcome of the data. Ethical concerns and human subject protection issues Human Subject Protection Review Application and Approval For a just and fair research in this research, ethical and legal issues ought to be considered. The legal issues expected are in form of, collaborative partnerships with all stakeholders, social or clinical relevance, and scientific merit, fair selection of subjects, ffavourable risk-benefit assessment, informed consent, independent ethical review and respect for participants. On the other hand, ethical issues to be considered can be considered as outlined in the Principles for ethical research. These are: respect for persons through, autonomy (informed consent), privacy and cconfidentiality; beneficence to do well and protect from harm and lastly justice as in through fair distribution of benefits and burdens. Security of signed informed consent form Different forms were used in the interview to let the person under question. This is a way of assuring the person that his/ her information is secure with the researcher and it is not going to be used for any distractive means. This has to come up with a contract or a form which the two are to agree with each other. This comes with consequence of trying to convince the interview on signing the contract. A consent form should have assuring means of which the person being interviewed can use against the interviewer incase he uses the information, contrary to their agreement. Data collection Process and timeliness The research is basically planned on taking six months. Each of the months is presented with a specified task. Below is a breakdown of the tasks involved in each of the stipulated months. First Month: Direct tasks Presentation of research proposal for approval In this step, there shall be research proposal writing. The research proposal upon compilation shall then be presented to sponsors and other relevant authorities for approval and funding. There shall be the mild pre research done at this stage to ensure that the proposal is sufficiently equipped with necessary and relevant information towards wooing the sponsors and the approving bodies to support the research in ways possible. Second month: Gathering logistics and preparation of data collection tools. Upon the approval, the initial steps in the research process shall involve preparation for the practical work in the field. In this level, resources required for the success of the study shall be identified. They shall then be gathered together. In this stage as well, there shall be setting up of a site from which the research or study shall be run. There shall be further planning on the specific logistics to be carried out during the study. Third month: Collection of data from target population. This is the most important step in this study. It shall involve the previously discussed methods of data collection. The study first of all involves researchers setting out to the field to make first hand observations. Researchers are also herein obligated with a task to sample sources in the field and record first hand observations. This gives this study a primary sense of sources in research. On the other hand, this study is also subject to previous studies conducted successfully on subjects relevant to this case. This therefore gives this research paper a secondary research form. Therefore, in essence, it is not an overstatement to say that this study takes root in both primary and secondary sources of data. This choice is aimed at increasing the scope of sources and subsequently widening the information needed. With wider information, this study will be better positioned to draw more realistic conclusions and recommendations. The featured sources of data are as presented below. Fourth Month: Data verification and analysis. Since part of the data collected shall involve numbers and other measurements such as demographic and geographic, quantitative approach in research shall come in handy. The approach shall further come in handy in analysis of the quantitative data collected. Finally, presentation of this data in form of graphs, tables and charts shall also be guided and made easier by the quantitative approach in research. On the other hand, the choice of the qualitative approach in research is based on the fact that part of the research is based on opinion from individuals and therefore can only be qualitatively measured. This is inclusive of questions asked to respondents either as individuals or as representatives of institutions. Thus, the qualitative approach in research, analysis and presentation of such data shall herein come in handy. Fifth month: Complying of data and final report writing This is part of the final steps involved in the research writing exercise. In this stage, data collected and analyzed shall be compiled together. It shall be presented in report format both in soft and hard copy. Data presentation shall herein use academic writing formats, use of charts, tables and graphs. Sixth month: Policy Implications According to the information gained, the research will implement various methods in which can be used to either to present to the authority the outcomes thus giving their ideology in prostitution. He should also find various methods to gain access to local people through various non governmental organizations in order to help him through with the funds. Major problems There might be problems in the funding of the whole research system. Without funds from the given groups, this research will prove to be of little estimate, and it wont take place in the given perspective measures. This brings about the only main disadvantage which may cause the whole research not to take place. Analysis and interpretation Major findings and interpretations There were major cons and pros which were found involving prostitution. Different aspects and question provided different aspect in analyzing the data. Prostitution was found to be a victimless crime: it was found out that prostitution provides an arena where men, women, and children are open to different perspective of commercial enterprise business. When a prostitute is forced to be in a sex scene this can be said to be a form of insult. Other internship includes when a pimp order a prostitute to do sexual acts which are based on demands, this can be based as exploitation or rape. Different prostitutes gave their experiences on how they have been abused, raped by their pimps. This brings the first conclusion that prostitutes tends to have an outcome of rape and sexual abuse in the society. Prostitute and choice: according to the research carried out it showed that prostitution was as results of choice to be economically stability, this is by far the main reason as to why the whole aspect tends to happen. One of the outcomes of prostitution is children not going to schools for the prostitutes who dont know how to manage their money. The economic drainage of the whole process tends to be of reliance in the given information. Morality of prostitution: the whole idea of prostitution is wrong according to morals. Even though is has been stated to be oldest job strategy in the market. This has a negative impact in lack of moral conscience within a given population. This has its negative side as it can lead to death due to various aspects that have been showed in this case. Human trafficking: the idea of human trafficking is one of the outcomes of prostitution as a business for pimps. It has always been done in specific areas to children to make sure that business continues. Due to the whole ideology perspectives major issues have come to bring about the concepts which have been based on the controversial idea of prostitution. Thus prostitution is one of the major aspects which bring about human trafficking in the country. Prostitution and violence: this is one of the major outcomes of prostitutions in different areas. It does not matter if the act is legal or illegal, facts stand that the act tend to lead to homicide of women involved and death. Spread of HIV/AIDS: there is an increasing spread of the diseases due to prostitution. Facts stand that even if prostitutes are tested each and every week for the disease, there will a high risk of customers get the virus. According to medicine, the disease takes absolutely 12 weeks to be detected depending on the body of an individual. This has brought about perspectives which are of great importance to the spread of the disease. Prevalence of rape: rape is one of the cases which have been brought forward by the aspects which have been put in question. Prostitution helps in prevalence of rape, as it is its major aspects, leading to prevalence of the whole issue. Summary and Conclusion Evaluation of hypothesis and recommendation for future researchers Major means of trying to eradicate prostitution lie in the given perspectives. The negative outcomes of prostitution tend to outnumber the cons thus making the whole ideology bad to the society. Future plannings and laws involving prostitution can be based in this research as it proves the outcomes of the sector. Different measures have been argued in the research thus making it reliable for future researchers. Different policy decisions making protocols can also base their terminologies and ideas in this research. It is highly Recommended that future researcher take into consideration content analysis. The advantage of content analysis discussed above is that the factor of personal views and feeling towards a subject is catered for. Unlike majority other methods such as logical analysis which involves mathematical representation of issues, content analysis accommodates numerically immeasurable forces around the question of satiability prostitution profession.

Identifying Macromolecules in Common Foods Essay

Abstract: We tested five common food items to determine which macromolecules were present. We tested for the macromolecules of simple and complex carbohydrates (sugars and starch), lipids, and proteins. The foods tested were coconut milk, karo syrup, potato chips, peanut butter, and banana baby food. We hypothesized that coconut milk would contain all four types of macromolecules, karo syrup would only contain simple sugars which are monosaccharides and/or disaccharides, potato chips would contain starches and fats, peanut butter would contain sugars, fats, and proteins, and banana baby food would consist of sugars and starch. Each macromolecule test consisted of five test tubes of the food item individually diluted into solutions for reacting each with Benedict’s reagent to show the presence of sugar, IK2I for starch presence, and Buiret’s reagent for protein presence. A simple paper test was used evaluting lipid existence for each food. Our results confirmed our estimations of the foods’ compounds. The testing results verified that coconut milk contained all four types of macromolecules, karo syrup contain only simple sugars, potato chips were starches and fats, peanut butter contained sugars, fats, and proteins, and banana baby food consisted of sugars and starches. Introduction: Identifying macromolecules in the foods we eat is essential in comprising a healthy well-rounded diet ensuring our nutritional needs for cellular processes in the human body. The largest biological molecules are known as carbohydrates, lipids, and proteins. Carbohydrates are compounds of monosaccharides, disaccharides, and polysaccharides known as sugars and starches. Lipids, known as fats, are storage molecules in animals and plants. Proteins bind to other molecules performing key roles in DNA and RNA functions. Five different food items were tested for the presence of specific macromolecules identified as sugars, starch, lipids, and proteins. The food items were coconut milk, karo syrup, potato chips, peanut butter, and banana baby food. We used chemical indicators and brown paper to detect the presence of different macromolecules in various solutions made from each food sample. If sugars were present in a food, then the Benedict’s reagent and heat would turn the solution orange and precipitate will form. If starch was present, then the iodine potassium iodide would turn the solution dark purple or brown and form a precipitate. If lipids were present in a food, then the brown paper it was rubbed onto would form a transparent area. If a food contains protein, then the Buiret’s reagent would turn the solution violet or purple in color. Our observations of the changes to the solutions in color and consistency indicated the presence of each different macromolecule according to the food item (see Table 1, Chart 1). We predicted that coconut milk would contain sugars, starch, lipids and proteins; karo syrup would only be a simple sugar; potato chips were made of starch and lipids; peanut butter would contain sugars, lipids, and proteins; and banana baby food would only contain sugars and starch. Materials and Methods: We tested five food items for sugars, starch, lipids, and protein. The items tested were cocunut milk, karo syrup, potato chips, peanut butter, and banana baby food. All of these food items were thick in consistence. Also, several of the foods had heavy coloring which would make some of the tests difficult to visually measure. Solutions were made of each food item. Our lab professor dilute the foods with water to form solutions for us to test. According to our lab manual, The Pearson Custom Library for the Biological Sciences, chapter Macromolecules, the testing methods are as follows (reference II). Before any testing chemicals or testing procedures were performed, the intial states and colors of the food solutions were as follows: the negative control water was clear and colorless; coconut milk was opaque and white; karo syrup solution was completely transparent and colorless; potato chip solution was cloud and slightly yellow; peanut butter solution was cloudy and slightly beige; banana baby food solution was cloudy and slightly yellowish beige. Simple Carbohydrates (Sugar) Testing: Using Benedict’s testing on our food items, we tested for simple sugars. Six clean test tubes were labeled individually with each testing food item plus one negative control test tube. Solutions of each food item in the quantity of one full dropperful was added to each labeled test tube and one full dropperful of water was added to the control tube. Then, each test tube received one full dropperful of Benedict’s reagent and was gently shaken to mix the solution. Each test tube was then placed in a hot water bath in a beaker of water on a hot plate for approximately 2 minutes. After approximately 2 minutes, the test tubes were removed from the water and placed into the test tube rack for us to observe any changes to the solutions. The resulting states and colors of the test tubes were as follows: The negative control water was clear and blue in color; coconut milk was opaque with a dark orange precipitate in the bottom and orange through the rest of its solution; karo syrup was opaque with a dark orange precipitate in the bottom and orange throughout its solution; potato chips solution remained cloudy with no precipitate and was blue in solution; peanut butter solution was opaque with a brown precipitate in the bottom and brown through its solution; and the banana baby food solution was opaque, dark brown in color and formed a dark brown precipitate in the bottom of the test tube. Complex Carbohydrates (Starch) Testing: Iodine potassium iodide (IK2I) was used to test for polysaccarides. Six clean test tubes were labeled and placed in a test tube rack. Five of the test tubes were individually labeled with each of our five food items and one test tube was labeled â€Å"control†. The control test tube one full dropperful of water, the other five test tubes received their identified food item in the quantity of one full dropperful. Then, one droplet of the IK2I reagent was added to each of the six test tubes and were mixed well. The resulting states and colors of the test tubes were as follows: The negative control water was clear and yellow amber in color; coconut milk formed a dark brown precipitate and an opaque solution color of violet-beige; karo syrup remained translucent and deep amber in color; potato chips solution formed a dark purple precipitate with an opaque solution color of purple; peanut butter solution remained cloudy and yellow in color; and the banana baby food solution formed a purple brown precipitate and an opaque solution of pinkish beige. Lipid Testing: We performed a non-coated paper test on our chosen food items to identify the presence of lipids. Six squares of non-coated brown paper were obtained and labeled with the five food items to be tested and one control paper labeled â€Å"water†. The control paper received a droplet of water rubbed into the paper. Each of the five separate foods were added and rubbed onto the center of each of their identified brown paper. The papers were set aside for 30 minutes to absorb the contents and dry. After the 30 minutes, each paper was held towards the overhead light. The coconut milk, potato chips, and peanut butter papers all showed translucent areas where the food was applied. The Karo syrup and the banana baby food dried completely and showed no translucent areas, being completely opaque in their paper centers. Protein Testing: The Biuret’s test was performed on each of our five food items to identify the presence of protein in the foods. Six clean test tubes were labeled and placed in a test tube rack. Five of the test tubes were individually labeled with each of our five food items and one test tube was labeled â€Å"control†. The control test tube had one full dropperful of water, the other five test tubes received their identified food item in the quantity of one full dropperful. Then we added one full dropperful of of buiret’s reagent to each of the test tubes, agitated the tubes to mix thoroughly, and observed any changes. The resulting states and colors of the test tubes were as follows: The negative control water was clear and light blue in color; coconut milk was opaque and violet-brown; karo syrup remained translucent with slightly blue solution color; potato chips solution remained cloudy and turned more slightly grayish in color; peanut butter solution was opaque and became pinkish in color; and the banana baby food solution was opaque and turned brownish slightly green color. Results: Coconut milk tested positive for sugar indicated by a dark orange precipitate forming and an orange solution. Coconut milk tested positive for starch as it formed a brown precipitate with a beige colored solution. Coconut milk tested positive for lipids as the paper developed transparency. Coconut milk tested positive for proteins by resulting in an opaque, violet-brown solution. Karo syrup tested positive for sugar by exhibiting a dark orange precipitate and an orange solution. Karo syrup tested negative for starch, lipids, and proteins as there was no resulting changes. Potato chips tested positive for starch by producing a dark purple precipitate and a purple solution. Potato chips tested positive for lipids forming transparency on the testing paper. Potato chips tested negative for sugars and proteins indicated by no trend changes to their solutions. Peanut butter tested positive for sugar forming a brown precipitate and a brown solution. Peanut butter tested positive for lipids by developing transparency on the testing paper. Peanut butter tested positive for protein by resulting in a pinkish beige solution. Peanut butter tested negative for starch as the solutuion remained yellow in color. The banana baby food tested positive for sugar resulting in a dark brown precipitate and dark brown solution. Banana baby food tested positive for starch by resulting a brown precipitate and a pink-beige solution. Banana baby food tested negative for lipids and proteins observing no trending changes. Discussion: Our results supported our hypotheses and predictions developed from our previous exposure to these foods with knowledge of taste, texture and common dietary information. Coconut milk contained sugars, starch, lipids and proteins; karo syrup contained simple sugars; potato chips contain starch and lipids; peanut butter contained sugars, lipids, and proteins; and banana baby food contained sugars and starch (see Table 1 and Chart 1). According to Functional Properties of Food Macromolecules, Second Edition (reference IV), Benedict’s reagent is a clear, blue liquid used to test for simple sugars such as monosaccharides and disaccharides. When Benedict’s reagent and simple carbohydrates are heated together, the solution will turn color to orange red. This color change is caused by the copper (II) ions in the reagent are reduced to copper (I) ions. Sometimes a reddish precipitate forms in the base of the test tube. Information provided by Science and Health Education Partnership, SEP Lessons by University of California San Francisco (reference III) details that Buiret’s reagent is a clear, blue liquid that when in the presence of proteins will change to a purple or even pink color when the copper atoms of the reagent react with proteins or polypeptide chains. Iodine solution or Lugol’s reagent changes from an amber color to dark purple of even black. Due to the original coloring of the foods, the resulting color changes and formed precipitates were adjusted according to the mixture of the reacting coloring. For examples, the peanut butter and banana baby food both were an original brown color so as they reacted with Benedict’s reagent and were heated they resulted in a darker brown color as the common orange reacting color mixed with their original brown coloring. These brown colorings were taken into consideration as we reviewed the ending reactions to justify a positive or negative identification. References Cited: I. Molecular Biology Initiative. Georgia Southern University, GA. http://cosm.georgiasouthern.edu/biology/mbi/activities/Macromolecules%20in%20food/Macromolecules%20in%20food%20activity.pdf. Accessed February 11, 2013. II. Pearson Learning Solutions. â€Å"Macromolecules,† in The Pearson Custom Library for the Biological Sciences. Boston, MA: Pearson Learning Solutions, 2012, pp. 69-87. III. Science and Health Education Partnership, SEP Lessons. University of California San Francisco. http://seplessons.ucsf.edu/node/362. Accessed February 11, 2013. IV. S.E. Hill, D.A. Ledward, and J.R. Mitchell. Functional Properties of Food Macromolecules, Second Edition. Gaithersburg, MD: Aspen Publishing, 1998.