Saturday, May 16, 2020

The Negative Effects of Smoking - 892 Words

Many people smoke in the United States and in every hour fifty one people die due to smoking which is about one person every minute. Even though smoking is bad it helps the government and the people. Smoking doesn’t kill a person it does more than that. It changes your appearance, health, and affects the people around you. Many people should understand that smoking is not good for their health. One should consider the consequences of smoking. Every time a person smokes they are just pulling the trigger to kill themselves. Smoking cigarettes is very injurious to one’s health. It has many negative effects on a person’s life. Cigarettes have a lot of chemicals in which half of them cause cancer. Also, smoking harms every part of the body and is the main cause of lung cancer. Smoking affects many parts of the body like the immune system, bones, heart, blood vessels, vision, breathing, and the lungs. For example the immune system is the body’s way of protecting itself from diseases and infections which means by smoking it makes one have respiratory infections. It causes a smoker to have diabetes and therefore a person has a higher rate of having type 2 diabetes. One of the other factors which contribute to smoking is that it affects the bones. It weakens the bones and most likely causes them to fracture. Other ways in which smoking affects the heart and blood vessels is the bulging blood vessels that can burst and cause death. Also, one could have high blood pressure andShow MoreRelatedNegative Effects Of Smoking1719 Words   |  7 PagesIntroduction Smoking causes 1,300 deaths daily in the U.S., and an estimated 5.6 million pre-mature deaths is expected among American youths18 years and younger due to a smoking-related illness if smoking continues at the current rate (CDC, 2017). According to the Center for Disease Control (CDC), there are currently 40 million adult smokers in the U.S. (CDC, 2017), and 763,960 of these residents are from Massachusetts (DPH, 2014). Smoking can cause various kinds of cancer such as those of the cervixRead MoreThe Negative Effects Of Smoking1492 Words   |  6 PagesSmoking not only hurts its users, but it hurts whole communities and the economy. Researchers believe that smoking began around 1 BCE, with recreational use becoming a common thing as soon as European settlers reached the Americas in the 15th century (Borio). Throughout the past centuries, tobacco has been used in many different ways. As more methods of utilizing tobacco have become possibilities, their negative effects on their users and other people have increased. In order to make the tobaccoRead MoreThe Negative Effects of Smoking1195 Words   |  5 Pages â€Å"Cigarettes destroy life. Toxic to the body. We are young generation. Confident for non-smokers.† This is motto of the Army Reserve Command to cultivate reserve officer training corps student and other youth to realize the harm of smoking. What is cigarette? cigarette under the Tobacco Act BE 2509 means that the tobacco or flavored tobacco, whether the drug or drugs to dry the compressed mixed or not. Which the cigarettes made with paper or object made instead of paper or dryRead MoreThe Negative Effects of Smoking1151 Words   |  5 PagesOne of the hardest things in life is saying goodbye to the ones you love for the very last time. Smoking is a life-threatening addiction that has brought this tragedy to millions of families at an accelerated pace and not all have been those who do smoke. No one wants to have to deal with tragedy, but nowadays there may be no way to avoid it. Unless, that is, our government intervenes, and puts something into place to end the threat of Secondhand Smoke exposure. I believe the one thing that can beRead MoreThe Negative Effects of Smoking Essay example2027 Words   |  9 Pages1.0 Introduction Smoking is considered a true addiction and is widespread throughout the world between the percentage of smokers at 47% of men and 12% of women who smoke, this causes cardiovascular diseases and deaths are caused by lung cancer and pharynx. Countries with low levels of socio-economic development ranked first in the ranks of the largest number of smokers with more than 15 years. The country sits at 46%, with a prevalence of 35% in people over the age of 15 years. This habit isRead MoreThe Negative Effects of Smoking Cigarettes Essay1525 Words   |  7 PagesSmoking cigarettes can be very harmful to your life with so many health issues, such as heart disease, cancer and emphysema. Some people think it’s not a huge issue smoking cigarettes but it’s a great way to lose ten years of your life. You lose lots of money, a lifetime of health issues, and cause you to have yellowing of the teeth and bad breath .There is way too many health risks involved to start using this drug. Say no to cigarettes you will be healthier in the end then to continue on this wrongfulRead MoreThe Negative Effects Of Smoking In Public Places1157 Words   |  5 Pages Smoking should be banned in public places The government of the United States, should ban smoking in all public places because of the adverse effects of passive smoking on smokers, non-smokers and the environment. In the recent years, the population of people who smoke in the US has significantly increased. People still choose to smoke even when they have adequate knowledge of how unhealthy smoking can be. Smoking is a personal choice for any individual. Moreover, it is a highly addictive habitRead MoreNegative Effects of Smoking on Human Health and the Economy1475 Words   |  6 Pages Moreover, smoking particularly adversely affects womens reproductive health, and smoke exposure on children has had detrimental and some sometimes fatal effects on children. Many studies have examined and outlined the adverse effects of maternal smoking on both the mother as well as on the baby and/or infant ( Hofhuis, de Jongste, Merkus, 2003 Woolbright 1994). Many states such as Alabama required documentation on birth certificates of tobacco use of mothers (Woolbright, 1994). Despite theRead MoreThe Negative Effects of Smoking Tobacco Essay examples1063 Words   |  5 PagesThe Negative Effects of Smoking Tobacco One may think they have benefits from smoking because they fit in the crowd. Of course, thats not true. Someone may tell you that if you smoke youll be cool and everyone will like you. Then the crowd that smokes will like you but others may not. Your family may think you are uncool since you smoke. Other friends that you had may start not liking you since they wont want to be around you when you smoke. You might start to rather smoke then beRead MoreReason Why Teenagers Age 13- 18 Years Old from Different Colleges and Universities Engage in Cigarette Smoking Despite Its Negative Effects2166 Words   |  9 PagesEngage Themselves to Smoking A thesis submitted to the Faculty of St. Paul College, Pasig In Partial Fulfillment of the Requirements in Research Nicole Therese Ang-Angco Caryl Marie Balagot Cara Dominique Beltran Sheena Sharmaine Estayo Julianne Rose Santarina March 2009 THE PROBLEM AND ITS SETTING A. Research Problem: Reason why teenagers age 13- 18 years old from different colleges and universities engage in cigarette smoking despite its negative effects B. Objectives:

Wednesday, May 6, 2020

High School And College Is The Sports Knowledge - 1802 Words

Another difference between high school and college is the sports knowledge. High school coaches use simple offense and defense concepts because the level of play is not as good. College teams use a more complex offense and defense system because the level of play is higher. The professional teams have the most elaborate offensive and defensive schemes. College helps players mentally get ready for professional play by teaching the players things high school coaches don’t have time to teach the. When an athlete makes it to the professional level they are expected to understand the concepts. Athletes are better prepared to play professionally if they go to college. College athletic programs offer athletes specialized training, which is very difficult to get anywhere else. Every team has a trainer for the athletes. The trainers give the athletes specialized workouts and diets to make the athletes the best they can be. Most of the trainers have degrees in physical training or a similar area. The training makes athletes tremendously better than when they arrived at the university. The training also makes athletes ready for the professional level. It is extremely rare for an athlete to be physically ready to play professionally when they are in high school. the college training helps athletes be physically ready to play professionally and shows them the work ethic needed to be a professional athlete. The athletes are the ones performing for the university s and theShow MoreRelatedThe Possibility of College Sports Being Banned775 Words   |  3 PagesThe first time that I had any type of knowledge about the possibility of college sports being banned was just a few weeks ago inside of my English 101 class. I cannot express how surprise I was when I found this out. Not in a million years I ever would of thought a activity that most athletes live by every day can just go away in a snap of a finger. How could somebody even turn professional if they have not been in the college phase yet? Questions just arise in my head when I hear about this topicRead MoreCollege Athletics Is A Major Part Of PeopleS Lives Around1364 Words   |  6 PagesCollege athletics is a major part of people s lives around the world. From the athletes playing the various sports to the fans watching from their televisions it has become a huge thing. A portion of these people seem to think that the athletes deser ve more then what is already given to them. A question has been brought up and debated on whether or not these athletes should be paid to play. College athletes are hard working young adults trying to earn a degree at whichever school they have chosenRead MoreEducation : The Importance Of Sports And Education1680 Words   |  7 Pagesprosperity. The school system a place made for education has drafted away from its purpose. Sports in the eyes of young people is the key they need for life. Sports are idolized not only by the children in the school system, but also embarrassingly by the educators themselves. Children are being fooled into thinking that to be good at a sport is all the security they need and they forfeit their education for this purpose. The school system should provide equal attention for sports and education toRead MoreCollege Coach As A Football Coach890 Words   |  4 PagesCollege Coach To be a college coach you have to be very dedicated and love the sport you are coaching. Being a college coach is very time consuming and a very hard job to land in the sports world. The competition that one faces when trying to get into the job field is fierce. This means that the job as a coach in the collegiate athletic career field is limited to a small percentage of the people that end up applying. These people need to be able to fulfill a variety of duties for their universitiesRead MoreThe Importance Of High School Sports On Education1247 Words   |  5 PagesHigh School Sports and their mark on Education Each and every year, millions of students will participate in high school sports. In the same year, there will be millions of people questioning whether or not sports will benefit the students education. â€Å"The number of participants in high school sports increased for the 25th consecutive year in 2013-2014 with a record total of almost 7.8 million, according to the annual High School Athletics Participation Survey conducted by the National FederationRead MorePersuasive Speech : Basketball Coaching1238 Words   |  5 Pagesbasketball coach needs. It takes hard work and dedication to become a successful basketball coach. Coaches are suppose to teach beginners and professional athletes the skills they need to succeed at that particular sport. Coaches mostly teach elementary, middle, high school, or higher like the college level or the pros. Some coaches might not teach at those levels but they will tend to teach for recreation leagues. They have training and practices to help and improve the athletes’ form, technique, skillsRead MoreSchool Attendance And Its Effect On The Student And Their Family Essay1362 Words   |  6 Pagesbefore a child is born, college looms in the distance. Parents have preconceived ideas about their child’s future, and for some families that includes college. Early education is not nearly as worrisome due to the legislation passed in The United States of America (USA). Laws mandating school attendance have changed over the years; however, ever since 1918 all of the states have created and enforced enrollment laws (Landes Solmon, 55). The USA also funds the pu blic school system, thus eliminatingRead MoreCollege Athletes Have A Dream Of Becoming A Professional Athlete1486 Words   |  6 PagesMany college athletes have a dream of becoming a professional athlete. In most countries, especially in Europe, athletes are club players who move from amateur to professional status at a young age. Some drop out of school as young as 14 years of age to play sports professionally, while others finish school in Europe and attend college in the United States to play at a university. The United States is one of the few countries worldwide to emphasize education before professional sports. In factRead MoreRichard Graff s Hidden Intellectualism1257 Words   |  6 Pages Education. I believe it to be one of the greatest gifts this world could give us. My mother always told me that knowledge is power and that I could never learn enough. She taught me to love being the best I could be and to always want to know more, to question everything. There have been countless times that life has tried to take away my mom’s faith and strength, but she always felt the need to keep herself educated. When she needed to get somewhere, she walked. She had to. This improved her senseRead MoreACT Research Paper824 Words   |  4 Pagesa 20.8†( Kapelke-Dale p.1), this would place a student into the 25th percentile. The ACT allows colleges to identify what level of knowledge the student is on. Most people believe that the SAT and ACT shows the college readiness in students, however, some students may not be great at testing, the test does not show the previous grades from the years, and it only shows the students textbook knowledge. When it comes to taking a big test like the ACT, or most recently the SAT, students tend to become

Tuesday, May 5, 2020

Discussion on Vocation Limited

Questrion: How did the intangibles get on the balance sheet in the first place? Simply from an accounting perspective, the asset is a debit, then what was the credit? Was it an income item? Were intangibles used to inflate income and under what accounting treatment was this allowed? Answer: Introduction: The Vocation Limited along with its group was one of the largest vocational training providers in Australia. This group was publicly listed in Australian Stock Exchange and had 22 corporate entities. The group conducted the operation of providing vocational training through online and face-to-face courses. One of the reasons for liquidation is the poor operational procedure of the company. This procedural problem has forced various government clients to review the effectiveness and appropriateness of the courses provided to the student. The another reason that led the company to liquidation is that due to the adverse effect of the review the funding that was received by the government clients are repaid. Discussion: The primary problem comes from the different sets of decision-making issues and operational issues that has resulted towards misrepresentation of financial statements, non-adherence to different sorts transparency and good governance practices. The company was engaged in providing numerous sets of educational services and thereby was dependent upon the feedbacks and reviews gather from both individuals and government clients. The number of students seeking educational courses at its Avana, TDA and other colleges, under the purview of the group, has been left with no other options apart from dropping a year or seeking education elsewhere (Preiss, 2015). The subsequent evaluation of the different sets of courses has resulted towards aggravating the prospects of the company as large form of operational and financial performance issues were cropping up. The problem ensued when the Bawn and Aspin colleges received less than favorable reviews resulting in loss of grants and contracts from Victorian Government. There high quantum of degradation faced by the company in terms of depleting levels of reputation has resulted in long terms repercussions upon the companys financial stability. The anticipated announcement to be made by Victorian Department of Education has resulted in the company seeking lifting of voluntary suspension of trading in the ASX during October 2014. This was followed by earning update coupled with change in management structure with departure of CEO and MD Mark Hutchison 28.01.2015 Vocation on block as CEO resigns. (2015). The reviewing of strategic positioning of the company followed by effort made on the part of the company to disclose financial information has failed during the latter part of 2015. Therefore, the request made on behalf of the management regarding resuming of trading activities failed resulting in an extension on the suspension. As of 30.11.15, the company was on the verge of dissolution resulting from the high magnitudes of customer contact terminations (delisted.com.au 2016). The recent sets of nonpayment of listing fees for the ASX resulted towards extended suspension of trading stocks (The rise and fall of Vocation. 2014) . Three primary issues in the current case arise from the degree of mismanagement in terms of company operations showcased by the company performance. The inconsistency in terms of asset management and managing of operations resulted in insolvency on the part of organization. The degree of irrationality on the part of the company towards non-disclosure of financial information in turn has extended suspension of trading of Vocation Limiteds stocks. The suspension of securities of Vocation Limited from trading in the ASX coupled with the lack of support from different sets of shareholders tends to display the magnitude of financial management issues. The companies under the group tend to represent dormant class of assets thereby resulting in deficiency towards repayment prospects. The subsequent failure on the part of the group in several class action lawsuits along with the premises of unethical corporate behavior and mismanagement of stakeholders interests has had a cascading affect on different degrees of financial metrics (16-334MR ASIC commences civil penalty proceedings against Vocation Limited (in liquidation) | ASIC - Australian Securities and Investments Commission. 2016).. The fluctuations and subsequent drop of the different stock prices has ended in several lawsuits that were conducted upon the company by its different stakeholders that complained regarding the policies implemented by the government. The materiality principles state the fact that adequate disclosure of company policies can in turn be beneficial for undertaking relevant financial and investment decisions. By depriving the material knowledge regarding Vocations stakeholders, the company has aggravated its financial performance. Thereby, the class actions cases have resulted in the stakeholder getting the required degree of compensation to the aggrieved stakeholders. On analysis of the financial statement, it can be seen that the company acquired several business in 2014 and has made significant growth in the revenue. The primary expense of the group is relating to the delivery of the course, contract costs and employee cost. These expenses increased in the year 2014 due to the expansion activity of the company. In 2015 due to operational inefficiencies, there was a significant reduction in the revenue of the company. In 2015, a review was ordered by the DDECD on the three courses offered by the company and its group in order to ensure compliance. It is concluded from the review that some students were enrolled in wrong courses. It was further highlighted in the review procedure that few of the quality procedure of the group were inadequate and hence the company faced reputational damage that adversely affected the profit and finance of the company. The direct impact of the adverse review was that approximately $20 million of the government fundi ng was withdrawn from the company and as result, the operation of the Aspin and BAWM was ceased (How the threat of class actions resulted in financial ruining of Vocation. 2015). There was further review that was conducted by the government that further highlighted the operational weakness of the company as a result $27 million government funding was withdrawn. The company suffered from the loss of several institutional customers and this mainly due to the negative reviews of the public surrounding the organization. The review about the organization was regarding the enrollment of the students in such courses, which were inappropriate. The quality procedures of the group were also inappropriate. The funding by the government in reviewing the groups were withdrawn as it was resulting in expenses and this resulting in the ceasing of the operation of Aspin and BAMW (How John Dawkins' Vocation went wrong. 2016). The organization suffered several reputational damage due to the review conducted upon it. This caused a decline in the referral of the Vocation group by the third party. The company witnessed a great decline in the revenue due to the negative reviews getting prevalent. And this was compounded by the disposal of its various groups. In the financial year 2015, the group revenue suffered a great decline and this was accompanied by the los s resulting from the disposal of the assets. Mainly the factor that relates to the customers contracts has been at the forefront in terms of unsatisfactory level of financial performance (Ferrierhodgson.com. 2016). Goodwill and relationships were mainly attributable to its decline. The provisions of revenue also increased due to the increment in the legal and the consulting fees. This resulted in the termination of the customer contracts and resulted in the unavailability of the funds for operations and the key stakeholders support was lacking due to which the operation of the company under this group was ceased. Therefore, it is sought that appointing the voluntary administrator would be the better option so that the interest of the creditors, shareholders, staffs and the students of the organization is protected. The organization should also consider the strategic reviews so that all the available options are considered. There were several issues regarding the disclosure of the obligations by the company, which resulted in the commencement of the action lawsuits of the several classes. Some of the information that was disclosed to the creditors was considered inappropriate. The indispensable information relating to the disclosure needs to be provide to the creditors The proceeds realized from the sale of the intellectual property would be made available to the creditors if the proceeds from the non circulating assets would have less priority over the secured creditors of the first ranking until the time the debt is repaid fully. Other includes the details that are generated from the proceeding of the litigation and the potential recoveries. The various details that the ongoing concern receives from the sale proceedings should also need to be disclosed. The company made not all the necessary disclosures to its stakeholders. In order to overcome these operational inefficiencies identified in the review the solution that can be suggested is to provide appropriate work force for various operation that is needed to be performed. Further, there should be proper checks and balances so that no process of the company is unchecked. The company should also conduct operational audit in order to identify weakness and gaps that exist in the operation. The suggested solution will help the management of the company to identify the problems that exist in the operations. This will help the management to plan appropriately so that the weakness could be overcome. The suggested solution will not only help to improve the operational capacity of the company but it will also affect the financial condition of the company. The financial condition is improved as the operational errors are removed and the reputation of the company is improved. The only weakness of this suggestion is the cost involved in the implementation of the operational audit. On analyzing the condition, it can be said that the benefit of the operational audit much surpasses the cost so in order to avoid the liquidation the operation should be implemented. The limitation of examining the operation of the company is that it is a long and time-consuming process. In order to avoid liquidation, the solution cannot give immediate result and thereby is not of any pertinence in case of improving the current sets of liquidation measures. The obligation to make the disclosure is included in the guide of reporting principles of the company and the practice of corporate governance need to be disclosed. This is regarded as the central to the governance approach of ASX and the company needs to provide a well-reasoned explanation as per the council of ASX corporate governance. The if not, why not approach concerning the adherence towards the ASX guidelines tends to foster good corporate governance practices amongst the different companies that are listed on the ASX (asx.com.au 2016). Conclusion: The above report focused towards evaluating the reasons behind the financial performance of Vocational Limited and evaluated the different factors that arise out of the dissolution. The report has been prepared in conjunction with different news reported over the past two years regarding the operations that has arisen from managerial and financial circumstances. References and Bibliography: How the threat of class actions helped kill Vocation. (2015).Financial Review. Retrieved 5 October 2016, from https://www.afr.com/business/how-the-threat-of-class-actions-helped-kill-a-company-20151203-glec6g delisted.com.au (2016). Retrieved 5 October 2016, from https://www.delisted.com.au/company/vocation-limited asx.com.au (2016). Retrieved 5 October 2016, from https://www.asx.com.au/documents/asx-compliance/cgc-principles-and-recommendations-3rd-edn.pdf Preiss, S. (2015). Up to 12,000 students in limbo after Vocation collapse. The Sydney Morning Herald. Retrieved 5 October 2016, from https://www.smh.com.au/business/banking-and-finance/up-to-12000-students-in-limbo-after-vocation-collapse-20151126-gl8xfw.html 16-334MR ASIC commences civil penalty proceedings against Vocation Limited (in liquidation) | ASIC - Australian Securities and Investments Commission. (2016). Asic.gov.au. Retrieved 5 October 2016, from https://asic.gov.au/about-asic/media-centre/find-a-media-release/2016-releases/16-334mr-asic-commences-civil-penalty-proceedings-against-vocation-limited-in-liquidation/ Vocation on block as CEO resigns. (2015). Theaustralian.com.au. Retrieved 5 October 2016, from https://www.theaustralian.com.au/business/news/vocation-limited-on-block-as-ceo-resigns/news-story/476f37171d68701a687a1b24c3373ce5 The rise and fall of Vocation. (2014). Financial Review. Retrieved 5 October 2016, from https://www.afr.com/news/policy/education/the-rise-and-fall-of-vocation-20141031-11fmvu