Learning Team Objective Essay Example for Free

Learning Team Objective Essay During weeks four and five, we learned all about methods a company can have a picture of their overall fiscal rankings. A few of the subjects dealt with include using a report of cash flows to observe the coming in and going out of cash, assessing fiscal reports, the way to report the issuance of the various kinds of stock and dividend payments, and the Sarbanes-Oxley Act influence. A report of cash flows indicates the receipt and payment of cash for the organization. The direct method is desired by the FASB, even though both ways are acceptable, and shows cash receipts and payments in operations whereas the indirect method changes net income which does not influence cash. To get commenced with a report of cash flows, the organization must change its net income from an accrual basis to a cash basis. Ultimately, an organization may decide their free cash flow to find out the amount of money is remaining after adjustments for capital expenses and dividends have been completed. The 3 methods of assessment are the horizontal, vertical, and ratio analysis. Horizontal assesses the fiscal report data during a period of time. This decides the increase or reduction which has occurred. Vertical analysis reports every item like a percent of base sum. This decides what amount of the total assets are existing assets or what amount of the net sales are selling expenditures. Ratio analysis reports the connection amongst the chosen items of the reports. This decides liquidity of assets, profits of the organization, and the solvency ratio informs if the organization is likely to survive over a long interval of time. Investors are able to use the cash flow report to find out if the organization has adequate cash to increase operations and pay dividends. The organization may use the information in the cash flow report to assess the effectiveness of operations. Cash flow from funding activities shows any modifications in debt, loans, or dividends. Issuing stock or rising long-term borrowing is actually a cash inflow. Paying dividends or decreasing liability is a cash outflow. Moreover, cash flow from operating activities calculates the modifications in cash flows from operations needing a calculation of the modifications in account balances in the balance sheet between accounting intervals. Scenarios may happen which result in unethical accounting routines because of lacking in the financial controls set down and followed by higher administration people. All six of these methods not just require to be set up but they must be adopted and enforced as well by way of assessment and follow-up. In case even one of the controls isnt set up in that case the opportunity may become open for unethical conduct. For instance, in case you dont specify duty by just having one individual accountable in that case it results in a lack of accountability if something is incorrect. The Sarbanes-Oxley Act was put into operation in 2002 as a result of great number of unethical and fraudulent scenarios abounding in companies. This Act says that all publicly operated organizations should have noted internal fiscal controls in the organization. Organizations must submit an assessment of the effectiveness and value of their internal controls with their conclusion of year fiscal package. Regular outside audits are carried out to make sure compliance by the companies with this Act. In case violations are found anytime, penalties and fines might be enacted upon higher administration level people to include imprisonment. To conclude, over weeks 4 and 5 we have learned all about the ways of creating cash flow reports, the way to apply the 3 different ratios when deciding how nicely or lousy the organization is performing fiscally, the way to report journal entries of the issuance of stock and common stock and the way to announce and enter payments from dividends, and lastly the way to stay ethical in accounting and be in conformity with SOX.

Prevention and Treatment for TB at Arequipa Sanatorium :: Tuberculosis Health Medical Essays

Prevention and Treatment for TB at Arequipa Sanatorium Arequipa Sanatorium and its â€Å"pottery† for tuberculosis treatment was founded in 1911 in the town of Fairfax, Marin County in the Northern Bay Area of California. [1] It was from the outset a private enterprise initiated by Dr. Philip King Brown. On October 22, 1913, a twenty-one year old housewife weighing 111 pounds, was admitted to Arequipa for â€Å"coughing on exertion.† When she was discharged home on February 28, 1914, she had worked at Arequipa Pottery over 105 hours, and had earned four dollars and five cents for it. She never gained more than three pounds and was probably discharged more for her lack of ability to work, than for being â€Å"cured.† A month earlier, the nurse Superintendent at Arequipa had written a letter to the Associated Charities of San Francisco, saying that â€Å"unless (the woman) is able to earn her way in the pottery, I doubt that we will be able to maintain her at the Sanitarium any longer.† [2] This young woman’s experience with sanatorium treatment at Arequipa, underscores a contradiction in the treatment of tuberculosis in the Progressive Era. Arequipa means â€Å"Place of Rest,† and while enforced rest was fundamental to Brown’s regimen, he also considered work to be therapeutic. Requiring work from patients helped â€Å"solve† the problem of how women of â€Å"modest means† could avoid destitution from their illness. It also helped Brown financially support his enterprise. The contradiction of using both rest and work as treatment at Arequipa provides a window into the complexity of health and social reform in the Progressive Era. In The Tuberculosis Movement, Michael Teller notes that in the mid 1800s the notion of the hereditary origin of TB â€Å"darkened every hope of prevention or cure.†[3] In her 1996 cultural history Fevered Lives, Katherine Ott, argues that the acceptance of TB after Koch’s discovery of the tubercule bacillus in 1882, transformed â€Å"consumption† into the specific and more clearly defined diagnosis of â€Å"tuberculosis.† In fact, sufferers and the public experienced these two conditions as two separate but related diseases.[4] Prevention and treatment of tuberculosis in the Progressive Era, included both older ideas of the disease as hereditary and the new understanding that the disease was infectious. Without effective medical treatment and without a modern understanding of the dormant and active phases of the disease, eugenic ideas about pre-disposition to TB coexisted with limited and mechanical ideas about infection control.

Art Three Main Types

Art: Representational, Abstract, and Nonrepresentational Art is a way to expression a memory, idea, and/or emotion. Art can come from the mind or you can draw it from another source such as media or nature. Art has very different meanings and attempts to get across to other in different ways. Art is virtually endless. Art can be be altered to look how the artist wants to make it appear or it can be made to look exactly as it appears in reality  . It is up to the artist to make the image as they desire. Artists usually do so by finding a type of art they are comfortable with doing.Some artists do not like to make art that looks like anything someone has seen before. There are hundreds of different categories of art. Those categories can fall into one of three main types. The three main types in which a piece of art can fall under are representational, abstract, and nonrepresentational. Representational art is art in which the artist attempts to capture the image exactly as it appear s. There are several different subcategories that fall under this such as realism and art made during the Renaissance.Artist who tend to make representational art usually are geared to think logically and analytically. Representational art contrasts with abstract art and nonrepresentational art. For instanse the Mona Lisa done by Leonardo Da Vinci is a work of representational art. It is a potrait done in oil to capture the image of Lisa Gherardini. Other works done by Leonardo Da Vinci are also representational. The picture captures what the artist sees in reality rather then what the artist want's to exaggerate upon.When trying to steer away from physical realities abstract art tends to cover the spectrum of emotions with shapes and lines. This art can vary on whether it contains things that are representation and things that are entirely nonrepresentational. This category of art is everything that falls in between representational art and nonrepresentational art. A great example would be just about any work done by Pablo Piccaso. Cubism is a sub form of abstract art, which is a type of art that Pablo Piccaso is known for.Cubism is when the artist uses geometric shapes to define their work of art in place of the natural organic shapes which would normally be made in representational art. However since the work still has some representation it is not entirely nonrepresentational which lands it in the abstract category. Art that makes no attempt to identify or represent something is called nonrepresentational art. This art does not depict any beings, places or things in the natural world. It is very much like abstract however there are absolutely no representations within this type of art.While the art is not intended to represent anything it usually appeals to emotions with the tone of colors and the way the artist uses their media. An example of this can be expressionism. However this type of art is tricky. Expressionism can also fall under the category of a bstract. Since abstract and nonrepresentational art can be closely related it is also easy to confuse the two. While expressionism shows a strong sense of emotions it can also have some representational items within it which allows it to fall into one of the two categories. Representational art can never be expressionism.Fighting Forms by Franz Marc is a good example of expressionistic nonrepresentational art. The artist makes a work from their desired media in order to produce an image or images they want to see in the world rather then allow it to remain in their head for no one to see. An artist usually uses a type of art that they can best relate to. There are sever different types of art to choose from but they all fall into one of three categories. Out of all the different categories of art all of them fall into three different types. They are representational, abstract, or nonrepresentational.

problem encounter by the fast food chain or restaurants

CHAPTER 1 THE PROBLEM Introduction Problems are inevitable part of life. Each individual is facing many challenges or problems at different points of his/her life. These problems may help a person in different ways based on the perception of an individual or otherwise, may have negative impact on the person’s totality. According to Wikipedia, a problem is an obstacle, impediment, difficulty or challenge, or any situation that invites resolution; the resolution of which is recognized as a solution or contribution toward a known purpose or goal. In business and engineering, a problem is a difference between actual conditions and those that are required or desired. Often, the causes of a problem are not known, in which case root cause†¦show more content†¦4. What leadership styles do the managers of fast food chains and restaurants employ? 5. What are the problems encountered by selected fast food chains and restaurants in Batangas City in relation to: 5.1 financial aspect, 5.2 management aspect, 5.3 employees, and 5.4 customers? Significance of the Study The researchers believe that this study is important because fast food chains and restaurants play an important part in everyone’s life at present. First of all, this kind of business provides convenience and satisfaction in life. Think for example a person who is really hungry and needs to eat some food in the least possible time. Instead of using his time and remaining energy in cooking, he would rather prefer going to a fast food chain or restaurant to buy a delicious food that will give him additional satisfaction at an affordable cost. Second, fast food chains and restaurants aid in the improvement of the quality of life through the different jobs it provides. Nowadays, most of the employees working on fast food chains are students or the so-called ‘working students’. This study will be of great help to those persons interested to work on fast food chains or restaurants for it is important for them to know the problems presently encountered by these businesses so that they could properly carry out their responsibilities and take part in theShow MoreRelatedExecutive Summary : Th Е Food Industry1447 Words   |  6 PagesExecutive Summary ThÐ µ food industry is a complex field that incorporates diverse enterprises. Accordingly, it entails agriculture, food packaging and distribution, food processing, legal and financial issues. Besides, the industry is highly fragile due to sensitivity of consumers to food items. The increased prevalence of food-related disorders and ailments triggers more concern on consumption of particular foods from certain outlets. Chipotle is one of the largest fast-casual restaurants in America. 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