winter life

GAC002 Assessment Event 4: Academic Research Essay
Compare and Contrast: Ground Squirrels and Monarch Butterflies
Student’s Name: SeokHwan Song
Teacher: Emma Park
Due Date: 18 May 2012
Word Count: 546
Topic: Compare and contrast the winter life of ground squirrels and Monarch butterflies.Winter is a very hazardous season to overcome, so animals have their own way to survive through winter. Migration, hibernation, and adaption are the typical manners. Ground squirrels and monarch butterflies also spend their winter lives in specific ways. Their winter lives are different in many aspects such as habitats, foods, and the manners which they behave in winter. However, they survive through winter for a similar purpose and prepare for the hazardous season in the same period. Moreover, the hibernation and migration are both mysterious.The two animals’ appearance, diets, and habitats are extremely different. According to a recent study, ground squirrels usually haveexperience two “annual moltsmolting”, one of them happens induring the autumn. After the changing of fur, their winter coat becomes more grayish. The mammals spend their winter underground hibernating, andthen they eat foods at the end of the long sleep. The foods are kinds of seeds and vegetation, which are carried by the mammals’ cheek pouch before the hibernation. On the other hand, monarch butterflies will strengthen their body, because they will be going on a long journey. The insects actually immigrate to other places because of food. They usually eat plants, especially “milkweeds”. The butterflies move following the plants.The manners that the interesting animals conduct in winter are different. When the winter begins, ground squirrels start to hibernate. They begin to sleep inevery July and last for about 4-8 months. They spend most of their hibernation in a “state of torpor”, according to Ary, Mart’sMart Ary’s research said. During…

Principles of diversity, equality and inclusion in adult social care settings Essay Sample

The Equality Act is a statute law that is in topographic point to guarantee that people are given equal rights and chances irrespective of their age. gender. disablement. race. faith or belief and sexual orientation. This statute law promotes diverseness. equality and inclusion by doing it a demand that they are normally practiced and incorporated into the wellness and societal attention puting. doing it illegal to know apart against a person/or individuals for any ground.

The chief Acts incorporated into the Equality Act 2010 are ;

• The Care Quality Commission
• The Disability Discrimination Act 2005
• Human Rights Act 1998
• The Equal Pay Act 1970
• The Sex Discrimination Act 1999
• The Race Relations Act 2003

If these code’s of pattern and statute laws where non to be followed the effects can be diverse. They can consequence merely one person or can consequence an full squad of societal attention workers. By non following the codifications of pattern and the statute law you could do a service user to experience discriminated against which would hold negative effects such as doing them experience stray or un-heard and could take to more jobs that would consequence the people around them every bit good as the person.

By non utilizing inclusive pattern you may happen that the service user might be put in a state of affairs in which they are non happy which could do them move out in a manner that could consequence their hereafter and how other squad members interact with them. For illustration by neglecting to us an inclusive pattern with an service user by taking them to a public park. without first consulting or discoursing this with the service user they could lose out on of import information such as the service user being afraid of Canis familiariss. this could so take to an incident due to there being Canis familiariss at the park. Which could do service user to raise of baseline. so a addition of safeguards and limitations around their twenty-four hours to twenty-four hours lifestyle.

ways of advancing equality and diverseness is by consciousness of ain pattern. organizational pattern and processs to follow there are formal and informal constructions. Beginnings of favoritism:
• historical positions. eg subjugation
• development of bias and favoritism

Linkss between bias. stereotyping and favoritism:
• beliefs
• actions

Types of favoritism can be indirect or way based on race. gender. age. disablement. gender etc.

Effectss of prejudiced pattern:
• physical
• emotional
• rational
• societal
Inclusive pattern can advance equality and support to diverseness by cut downing the likeliness of favoritism. handling people as persons and regard persons differences for common regard and to guarantee that persons are active participant in order for them to populate their lives every bit to the full as possible. Explain how patterns that support diverseness. equality and inclusion cut down the likeliness of favoritism.

Inclusive pattern is about the attitudes. attacks and schemes taken to guarantee that people are non excluded or isolated. It means back uping diverseness by accepting and welcoming people’s differences. and advancing equality by guaranting equal chances for all. most of all facets of diverseness. Having a sound consciousness of and reacting sensitively to an individual’s diverse demands supports them in developing a sense of belonging. wellbeing and confi dence in their individuality and abilities. And it helps them to accomplish their possible and take their rightful topographic point in society.


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You have already developed a thesis statement and developed an outline in which you explored two (2) real-life international incidents from the past five (5) years involving the United States as they received an elevated status as a world power. Now you will develop the final paper in which you explore your main pSints in detail.
Write a three to five (3-5) page paper in which you:
1. Introduce your paper with your previously crafted thesis statement.
2. Identify two to three (2-3) international events from the past five years that can be traced back to a foreign policy created after the Civil War.
3. Discuss three (3) aspects of US history since 1865 that has led to the US’s rise as a world super power policeman.Activity mode, HIS 105 Assignment 2.2 – Policemen of the World Final Paper, Home Work Tutorials, Home Work Solutions, Home Work Essay, Home Work Questions.ACC 565 Wk 7 Assignment 3, ACC403 week 2 assignment, ACC565 Week 10, ACCT 212 (Financial Accounting), ACCT 344 (Entire Course) – Devry, ACCT 344 Final Exam Latest 2014 – Devry, ACCT 346 (Managerial Accounting), ACCT 346 Midterm Exam Updated DeVry, ACCT 504, ACCT 504 Week 8, ACCT 553, ART 101 Week 8, Ashford BUS 401, ASHFORD BUS 640, Ashford HIS 204, ASHFORD MAT 222 Week 3, BA 215 (Business Statistics), BA 215 All Assignments Week 1 -8 – Grantham, BA 225, BA 260, BA 265 (Business Law II), BA 265 (Business Law II) FINAL EXAM, BA 340 All Course Assignments, BA 340 Human Resource, BA 370 (Employment Law), BA 405 Multinational Management, BA 470 Week 3 – 5 – 6 – 7, BA 470 Entrepreneurship, BA350 Principles Of Finance, BIS 155 Final Exam – DeVry, BIS 220 Final Exam, BSOP 429, BSOP 434 Entire Course -…


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Child Maltreatment Essay Sample

Harmonizing to the Center for Disease Control and Prevention ( 2014 ) . child ill-treatment includes physical maltreatment. sexual maltreatment. emotional maltreatment. and disregard of a kid under the age of 18 by a parent. health professional. or individuals in a tutelary function. The kindergartner scope from the ages of 2-5 and are at greatest hazard for terrible hurt and decease from maltreatment. ( Center for Disease Control and Prevention [ CDC ] . 2014. p. 1 ) A health professional. parent. or tutelary individual demands to be cognizant of warning marks of kid maltreatment. There are 10 warning marks that a kid is being abused: unexplained hurts such as seeable contusions or Burnss

alterations in behaviours such as withdrawn or scared.
show of anxiousness when clip to travel place or they have a fright of traveling place alterations in eating forms that may ensue in weight addition or loss alterations in kiping forms or frequent incubuss. trouble falling asleep ensuing in increased fatigue alterations in school public presentation. school attending. or concentration while at school deficiency of personal attention or hygiene such as terrible olfactory properties & A ; soiled apparels increased hazard pickings in personal life

inappropriate sexual behaviours
The kid must cognize that they can swear you and if any of these warning marks are recognized action must be taken to describe the ill-treatment to your “local or province child protective service bureau. or to your vicinity constabulary precinct. ” ( Safe Horizons. 2014 ) Different civilizations have rites or behaviours that might take the measuring nurse to believe a kid is being abused. This is why it is so of import for all wellness attention professionals to be culturally competent. There are many illustrations of different Acts of the Apostless that may mime maltreatment for illustration cupping or coining that may be seen in Russian. Asiatic. or Mexican civilizations. “Providers’ cognition of cultural patterns along with a consistent history can help in the diagnosing and avoid accusals of kid maltreatment. ” ( Harris. 2010 ) The measuring nurse must be really cognizant and be able to acknowledge the difference in cultural patterns or maltreatment.

Free Essays on Shouldice Hospital Case Analysis

Simple Tools and Techniques for Enterprise Risk Management, Second Edition
by Robert J. Chapman
Copyright © 2011, John Wiley & Sons, Ltd.Appendix 5
Financial Ratios
This appendix should be read in conjunction with Section 8.7.1.PROFITABILITY
The following ratios may be used to evaluate the pro?tability of a business.
Return on Ordinary Shareholders’ Funds
The return on ordinary shareholders’ funds (ROSF) compares the amount of pro?t for the
period available to the ordinary shareholders with the ordinary shareholders’ stake in the
business. The ratio, which is normally expressed in percentage terms, is given by
ROSF =net pro?t after taxation and preference dividend (if any)
? 100.
ordinary share capital plus reservesThe net pro?t after taxation and after any preference dividend is used in calculating the ratio
as this ?gure represents the amount of pro?t available to the ordinary shareholders.
Return on Capital Employed
The return on capital employed (ROCE) is a fundamental measure of business performance.
The ratio expresses the relationship between the net pro?t generated by the business and the
long-term capital invested in the business. The ratio is expressed in percentage terms as
ROCE =net pro?t before interest and taxation
? 100.
share capital + reserves + long-term loansIt should be noted that the pro?t ?gure used in the ratio is the net pro?t before interest and
taxation. This ?gure is used because the ratio attempts to measure the returns to all suppliers
of long-term ?nance before any deductions for interest payable to lenders or payments of
dividends to shareholders are made. ROCE is considered by many to be a primary measure of
pro?tability as it compares inputs (capital invested) with outputs (pro?t). This comparison is
of vital importance in assessing the effectiveness with which funds have been deployed.
Net Pro?t Margin
The net pro?t margin relates the net pro?t for the period to the sales during…

EPS and Retained Earnings

P1-1: a) Southwest Development Company is a sole proprietorship owned by Ms. Harper: Ms. Harper would have unlimited liability in such a situation; all liabilities of the business are Ms. Harper’s responsibility, so creditors can make claims against Ms. Harper’s personal assets if something happens to the business and the business fails to pay its debts. Since Ms. Harper invested $25,000 but owes $60,000 in unpaid debts, creditors can go after Ms. Harper’s personal assets for the debt of $35,000 and Ms. Harper would lose her investment of $25,000.
b) Southwest Development Company is a 50-50 partnership of Merideth Harper and Christopher Black: Ms. Harper would have unlimited liability in this situation, and both Ms. Harper and Mr. Black are equally responsible for all debts of the business. Ms. Harper would be responsible for repaying the debt of $35,000 (the difference between her investment and unpaid debt), and if Ms. Harper fails to repay the debt, creditors can go after her personal assets for the remaining money owed. Ms. Harper would also lose the $25,000 she invested in the company.
c) Southwest Development Company is a corporation: Ms. Harper would have limited liability in this situation, which guarantees that she cannot lose more than she has invested into the company; Ms. Harper cannot lose more than $25,000.P1-3: a) Total Cash Inflow = Interest Received + Salary = $4,950 (calculation in excel)
Total Cash Outflow = Clothes + Dining Out + Groceries + Auto Payment + Utilities + Mortgage + Gas = $4,357 (calculation in excel)
b) Net Cash Flow = Cash Inflow – Cash Outflow = $593 (calculation in excel)
c) Jane does not have a shortage; Jane made a profit.
d) Since Jane has a surplus/profit, Jane should use different strategies to maximize her cash assets. Jane could pay down long-term debt or pay down a revolving line of credit, Jane could purchase fixed assets with cash only, or Jane could…

Internet Problem 14-1: Revenue Recognition Fraud Essay Sample

The Securities and Exchange Commission ( SEC ) found that Bally Total Fitness Holding Corporation. a countrywide commercial operator of fittingness centres. fraudulently accounted for three types of grosss it received from members. The SEC besides charged the audit house and six spouses for their functions in the accounting misdemeanors. Visit the SEC’s web site ( World Wide Web. sec. gov ) and search the nexus to “Litigation Releases” to turn up Litigation Release 20470 issued on February 28. 2008 against Bally Total Fitness Holding Corporation to larn more about this gross fraud. Required:

a. Read the release and the attach toing ailment in this affair and briefly summarize the three types of alleged gross frauds. B. Tax return to the gap page on the SEC’s web site and seek the nexus for “Press Releases” to turn up the December 17. 2009 proclamation of the SEC’s charges against the audit house and the six spouses. c. Read the imperativeness release and briefly summarize the SEC’s description of the nature of audit hazard associated with the Bally’s audit battle. d. Read the ailment against the audit battle spouse. who served as the 2001 and 2002 battle spouse. What factors caused the audit house to acknowledge Bally as a high hazard audit client for 1996-2003?


The undermentioned replies are based on the SEC’s Litigation Release No. 20470 and related imperativeness releases associated with the fraud at Bally Total Fitness Keeping Corporation:

a. Harmonizing to the SEC imperativeness releases and Litigation Release No. 20470. Bally fraudulently accounted for three types of gross it received from members: induction fees. postpaid dues. and reactivation fees.

Initiation fees: Bally fraudulently and prematurely recognized gross from induction fees. Part of the monetary value of a Bally wellness nine rank was a erstwhile induction fee that was either paid in full when the member joined or was financed over a period of clip. typically 36 months Regardless of how the induction fee was paid. accounting criterions prohibit Bally from acknowledging all the grosss from induction fees instantly. Alternatively. accounting criterions require that Bally acknowledge induction fee gross over the full rank life. This means that for members who maintained their ranks beyond the funding period. or initial period of rank. Bally was required to postpone induction fee gross and acknowledge it over the estimated rank life. non over the term of the initial period of rank. However. Bally prematurely recognized its members’ induction fee gross over a period that was non merely shorter than the estimated rank life. but in most cases even shorter than the initial period of rank.

Personal Training Servicess: In add-on to selling wellness nine ranks. Bally besides sold personal preparation services ( i. e. . exercising Sessionss with personal trainers ) . Some clients prepaid for Sessionss with personal trainers. Accounting criterions require that gross from postpaid personal preparation services be recognized merely when earned. which is when the personal preparation services were really provided. Bally. nevertheless. recognized gross related to personal preparation services before those services were really provided. Reactivation Fees: Bally besides fraudulently recognized gross from unpaid dues on inactive ranks. Not all Bally members who completed their initial rank contract term renewed their rank. Alternatively. they ceased paying dues. Those members who had paid all sums due under the initial rank contract. but who had so stopped paying monthly dues for six months or longer. were solicite by Bally for “reactivation. ” Under that offer. nonchurchgoing members could rejoin by paying a “reactivation fee. ” which was lower than an “initiation fee. ”

Accounting criterions prohibit Bally from acknowledging any gross from “reactivation fees” until after the reactivating members had entered into adhering contracts. Rather than follow with accounting criterions. Bally merely projected the figure of reactivating members that it anticipated rejoining up to three old ages into the hereafter. and so recognized those anticipated but conjectural reactivation fees as gross. The company recognized that conjectural gross over a period composed of: ( a ) the mean delinquent period ( that is. the period between when members stopped paying their monthly dues and when they reactivated ) ( B ) the mean reactivation period. In ulterior old ages. they abandoned this methodological analysis and adopted a modified hard currency footing of accounting for reactivation fees.

B. Yes. there is a imperativeness release by SEC’s against audit houses and six spouses.

c. The imperativeness release notes that the SEC’s order against the audit house ( Ernst & A ; Young ) finds that the house identified Bally as a hazardous audit because its directors were former E & A ; Y audit spouses who had “historically been aggressive in choosing accounting rules and finding estimations. ” and whose compensation programs placed “undue accent on reported net incomes. ” Out of more than 10. 000 audit clients in North America. E & A ; Y identified Bally as one of E & A ; Y’s riskiest 18 histories and as the riskiest history in the Lake Michigan country.

d. Based on ailment against John M. Kiss who served as the battle spouse for the 2001 and 2002 audits.

Harmonizing to the ailment. E & A ; Y recognized Bally as a hazardous audit and designated Bally as a “close monitoring account” from at least 1996 through 2003. A “close monitoring account” represented one that presented a hazard that created a “significant opportunity the house [ E & A ; Y ] will endure harm to its repute. monetarily. or both. ” Bally was designated as a close monitoring history for several grounds. including. among other things. that Bally’s manager’s were former E & A ; Y audit spouses who were “difficult” and had “historically been aggressive in choosing accounting rules and finding estimations. ” The ailment notes that the directors had placed undue accent on keeping stock monetary values and that direction used “ ( un ) dependable … appraisal procedure [ es ] or questionable judgements. ” Bally’s compensation programs placed undue accent on reported net incomes. E & A ; Y’s internal counsel notes that a “history of ‘aggressive’ applications of accounting policies could bespeak a sensitivity to misstate the fiscal statements. ”

following directions

Airport finical management
1. The vast amount of property, infrastructure, and labor that is required to operate, maintain, and improve airports requires significant levels of finical resources
2. Airport expenses may be described as falling in two types: Capital improvement expense and operation and maintenance (O&M) costs
3. Operation and maintenance costs consist of those expenses that occur on a regular basis and are required to maintain the current operations at the airport
B.Airport financial accounting
1. The nature of airport expenses depends on a n number of factors including the airports geographical location, organizational setup, and finical structure
2. Airports in warmer climates, for example, do not experience the sizeable snow removable and other cold-weathered expenses that airports in colder climates must face
3. Certain operating functions such as emergency service, policing, and traffic control might also be provided by local fire departments and local law enforcements agencies at some airports
4. Airport accounting involves the accumulation, communication, and interpretation of economic data relating to the finical position of an airport and the results of its operations for decision-making purposes
5. Operating expenses can be divided into four major groupings: airfield, terminal; hangars, cargo, other buildings, and grounds: and general and administrative expenses
I.Operating expenses
1. Operating and maintenance expenses associated with the airfield area include: (1) Runways, taxiways, apron areas, aircraft parking areas, and airfield lighting systems maintenance,(2) service on airport equipment,(3) other expenses in this area, such as maintenance on fire equipment and airport service roads,(4) utilities (electricity) for the airfield
2. Genral and administrative expenses include all payroll expenses for the maintenance, operations, and…

Frequent failures about jaw crusher when we using them

If we use a jaw crusher which faults occur more frequently? How to solve? A metal percussion jaw crusher work appears, accompanied by liner jitter. The reason: the crushing chamber side liner and tooth plate loose, tighten loose screws or broken. Measures: Timely tighten or replace fastening screws. Second, the toggle plate fracture frequently. The reason: an addition to the middle of the bracket is too low intensity Diesel concrete drum mixer Reversing drum concrete mixer, its strength is not sufficient to overcome the normal crushing ore crushing force resulting damage; 2 may be the rod spring too tight, plus the crushing force at work that it is overloaded. The fracture may be appropriate tone loose spring.Henan Daswell Machinery Co., Ltd,is a professional manufacturer and trader specializing in the research, development and production of construction machinery for nearly 30 years. Our main products are as follows:diesel concrete mixer,Portable Diesel Concrete Mixer,SICOMA Twin Shafts Forced Concrete Mixer,etc. We will provide you with the best product and service. Third ready mix concrete plant, the flywheel turning, jaw crusher does not work. Reason: Tie rod springs and damage, make the trip rod nut emerge from the support bracket slider, toggle plate may be broken off, should be re-replacement and installation.Fourth, a significant swing flywheel, the slow rotation of the eccentric shaft. The reason: the pulley and flywheel key loose or damaged wheel and shaft can not rotate synchronously. Five, jaw crusher product size thicker. The reason: the lower crushing liner serious wear and tear. Approach: exchange under the teeth should be replaced with new liner board or adjust the port of discharge the required size.
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