Accounting at MacCloud Winery free essay sample

Midterm Exam Accounting at MacCloud Winery 1. The leased building will be accounted as an asset and the agreement to pay lease rentals be recorded as a lease liability. Accordingly, the depreciation expense attributable to space used in manufacturing/processing wines will be accounted as inventory cost as it is a cost incurred in bringing the goods (wine) to its present location and condition. The leased building can be capitalized on the premise that the significant risks and rewards of ownership of the property are transferred to MacCloud. Considering the total rental cost amounting to $50,000 over a period of 10 years exceeds the estimated value of the building ($32,000), the present value (assuming an interest rate of 10%) of the lease payments for a period of 10 years amounts to substantially all of the estimated value of the leased asset. It means that MacCloud can put up a new building now at a cost even higher than the value of the leased building if he wants to; hence in sub stance, MacCloud bought a new building at a value substantially equal to the estimated value of the leased building. We will write a custom essay sample on Accounting at MacCloud Winery or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2. First year: Cash 180,000 Loans payable-Â ­? noncurrent 180,000 To record set up of loan at the beginning of year 1 Loans payable 10,000 Interest expense 18,000 Cash 28,000 Interest (180k x 10% = 18,000) To record payment of principal and interest at end of year 1 Second year: Loans payable 10,000 Interest expense 17,000 Cash 27,000 Interest (170k x 10% = 17,000) To record payment of principal and interest at end of year 2 Third year: Loans payable 160,000 Interest expense 16,000 Cash 176,000 Interest (160k x 10% = 16,000) To record payment of principal and interest at end of year 3 3. Land will be accounted as a noncurrent asset under property, plant and equipment amounting to $250,000. Land will not be subject to depreciation but may be subject to impairment if there is an indication that the land has decreased in economic value. Generally speaking, the direct costs of the vines as well as the labor and indirect costs to plant should be capitalized and depreciated when the vines start producing grapes. Vines will be capitalized amounting to $42,500 ($10,000 per acre of planted vine -Â ­? 4 acres to be planted -Â ­? and the transportation cost amounting to $2,500). Cost incurred for planting vine will be capitalized amounting to $8,000 ($2,000 per acre -Â ­? 4 acres to be planted). Cost of fertilizing and water will also be capitalized amounting to $4,000 annually during the first five years and $6,000 annually after five years. The cost of grapevine (including transportation cost) itself plus indirect costs (cost of planting, fertilizing and water) are capitalized because they provide economic benefit to the final product -Â ­? wine. 4. The estimated cost of the reduced production due to vine diseases should be accounted for and reflected in the financial information as expense of the winery if the vines have been diagnosed with any of the disease. The amount will be estimated based on the cost of the reduced production including other costs to be incurred should there be replacements of the vineyards due to the disease. However, any cost of fumigation or treatment to prevent the diseases will be capitalized and depreciated accordingly. Such treatment is under the accrual concept of accounting based on generally accepted accounting principles. 5. The oak barrels should be accounted as noncurrent assets under property, plant and equipment to be depreciated over its economic useful life. Depreciation expense should be included as part of inventory cost because the barrels will be used in the production process which is vital in bringing the goods (wine) to its present location and condition. 6. A. ) Land -Â ­? presented as acquisition of property, plant and equipment classified as cash flows from investing activities B. ) Vines, cost of planting, fertilizing and water -Â ­? presented as an increase in inventories under changes in operating assets and liabilities classified as cash flows from operating activities C. ) Bank loans including interest -Â ­? proceeds from loan to be presented as proceeds from loans while payments (including interest paid) will be presented as payments of loans and another line item for interest paid, all classified as cash flows from financing activities Financial Performance Reporting 1. a) b) c) d) e) f) g) h) i) j) Operating under cost of sales or operating expenses – income flows column Operating under revenue – income flows column Operating under operating expenses – income flows column Operating under revenue for sales and cost of sales for impairments – income flows column Financing under fair value gains and losses – valuation adjustment column Operating under other income for gains or other expenses for losses – income flows column Operating under other income for gains or other expenses for losses – income flows column Financing under interests – income flows Operating under cost of sales of operating expenses – income flows Operating under other income or expenses – income flows 2. IASB’s Statement aims to enhance the value of the financial performance statements, by improving the presentation of accounts, which will be more helpful to the readers of the financial performance of an entity, which in my opinion increases the value of the preparers of the financials. 3. Yes, FASB’s goals are satisfied by the proposed changes in the Statements as the IASB Statements further streamline the financial information which will be more helpful to financial statement users with emphasis on the enhancement of the predictive value of the new Statement. 4. By simply looking at the other comprehensive income line item in the statement of financial performance or equity, equity investors would easily capture the information they need – whether equity investments are fairly doing good or not in the market based on the changes in value in comparative years. 5. None. The changes have been researched and analyzed by experts in accounting with broad knowledge on the Standards.

Booker T Washington essays

Booker T Washington essays Booker T. Washington was a great influence for the black community. The efforts this man put to become such a wonderful leader were incredible. Booker T. Washington was a man that started up from scratch. He grew up as a Black slave, who did not have much choices in life. He was born in Virginia in 1856, and he had a white father and a black mother. After the Emancipation Proclamation he went to work in a coal mine, while still a child. When Booker was seventeen he went of to Hampton Institute, he worked there as a janitor. He then became a student there. Following all the hard work Booker T. Washington has put in his life he became a very famous Booker T. Washington became a very famous speaker he had been invited to eat dinner in the White House with President Theodore Roosevelt. Slowly Booker began to get the respect he deserved. Booker preached that Blacks should accept that they were inferior to whites, he told them that we have to prove to them that we are socially capable of taking care of ourselves. He said the way we do this is make successful businesses we get educated and get into politics. For these beliefs that Booker believed in is why he was called "The Great Compromiser." Many white ex-slave owners began to respect Bookers notions. Not only was he becoming acknowledged by the Blacks but now also by the whites. Booker T. Washington was being secretly funded by great industrialists like Andrew Carnegie and John D. Rockefeller. The love approached racism in a nonthreatening way. The only thing that was a problem to him is not all people liked his belief. WEB Du Bois did not like Booker T. Washington's statements. He believed that gave the Ok to continue with racial segregation. I believe that Booker T Washington was a great leader for the Black community. His intentions were for the better of this country. His belief ...

Commercial law Case Study Example | Topics and Well Written Essays - 2250 words

Commercial law - Case Study Example States and the UK are different, and nowhere is this more exemplified than by the respective responses by these two Government following major incidents of corporate fraud. This Case review compares some of the differences between the corporate environments operating in each of these jurisdictions, and explains how they may have contributed to such divergent responses. One can characterise these responses as legislative and/or regulatory. Legislative responses refer to legal changes that are made, which force businesses to change their practice if they are to remain compliant. In this instance, legislation is an externally enforced means of changing corporate behaviour. Regulations on the other hand can be externally or internally generated, and can promote a desired change of behaviour through legislature or through Codes of practice developed by industry bodies such as the group representing licensed auditors. Whether the regulations are internally or externally generated, one important aspect in which they differ from legislative regimes is the higher degree of importance placed on monitoring of entities within regulatory regimes. Legislative regimes primarily depend on the sanctions to foster compliance. Immediately, following the corporate governance crisis that occurred in the United States in 2002, the federal government implemented far reaching legislature, to protect investors from such levels of corporate fraud. On the other hand, when the U.K experienced a similar crisis in its corporate governance system in 1991, the response was much different. What followed was over a decade of Commission reviews which each provided best Codes of Practices for agents within the corporate governance regime. Eventually legislature on corporate fraud was only enacted in the Fraud Act of 2006. The analysis in this review points to some of the reasons that these government undertook such different responses. Firstly, prior to the crises, there was significant

Identity formation Essay Example | Topics and Well Written Essays - 500 words

Identity formation - Essay Example The essayist Casares starts its journey by presenting his father’s views of identity, though; he said, ‘To him, ancestry is what determines your identity’. This shows that since he was a child, his parents started to encode him about his identity, which was related back to his ancestry. Although, author was born in United States yet his father was a Mexican. Additionally, by describing the population of his home town, Brownsville, he sates, ‘almost everyone I know is Mexicano: neighbors, teachers, principals, dropouts, doctors, lawyers, drug dealers, priests’. Therefore, this cultural environment made him to feel himself a Mexican. The thing that made him closer to his Mexican identity was the annual four day celebration of Mexican heritage, under the name of Charro Days (Casares). The experiences described above are the author’s childhood experiences; however, when he grows up and leaves his town his exposure towards his identity formation expands with significant extent. As he starts exploring the world, he seemed to believe that in United States immigrants and minorities have always been exploited by the media, as they know well how to stereotype an ethnic group. While experiencing through the events of his life, author acquired realization that the stereotypic image created in the minds of Americans describes the Mexicans as criminals, involved in dirty and lustful activities. As Casares was called as Mexican-American by natives; nevertheless, after realizing that being a Mexican is dealt as an abuse in America, no matter how honest and innocent one is. Thus, author later appeared believing like his father that he was a proud Mexican (Casares). Moreover, the other essay ‘American Dreamer’ written by Bharati Mukherjee shows the other side of identity formation. The essayist, from the start of the essay appears claiming to be a naturalized American. The actual birth place of the writer is Calcutta, India, where she experienced

Civil rights play in Don Quixote Essay Example | Topics and Well Written Essays - 750 words

Civil rights play in Don Quixote - Essay Example The role of civil rights is very strong in the work as Don Quixote can be seen as informing people about their civil rights and helping them to face the wicked. The first errand in which Don Quixote gets involved is the knocking down of the monks who are the attendants of a lady. Don Quixote considers them as attackers. Sancho, Don Quixote’s squire gets confused that they will face some adverse reaction from the lady’s attendants but Don Quixote informs him about their civil rights as knights. He matches himself with police officers who have the right to use some violence in order to maintain law (Presburg 56). According to him, knights can be aggressive at times for which, they won’t get punished as they are authorized to use their strength for the safety of common people. Don Quixote attends burial ceremony of Chrysostom who commits suicide for a lady named Marcela. Marcela rejects his love, which becomes a reason for his suicide. At the burial, Marcela appears and informs that she is not responsible for anybody. Don Quixote protects Marcela from the chasing men and threatens that he will kill anyone who will chase Marcela (El Saffer 134). He becomes a guard of the woman and asks her if he can be of any help for her. The protagonist of the work, Don Quixote shows interest in listening to the stories narrated by the characters with whom he meets in his journey and shows sympathy for them (Presburg 59). He meets several prisoners watched over by equipped men and asks the prisoners to inform about them. They all narrate their stories by showing them as innocent people who are maltreated. Don Quixote helps them in their freedom by fighting with the armed men. He shows sympathetic attitude towards each and every person who seems above suspicion. Don Quixote also shows interest in the story of the naked man named Cardenio whom he finds in his way and chases him in order to know about him. When he finds him, he asks

A Smart Action Plan

A Smart Action Plan After I had started my first year at University I realised that if I want to become a successful student it is crucial to develop time-management skills. It is based on identifying our goals, prioritising and listing them in order to help us achieve the best result. We also need to identify our strengths, look at our work and think how we could improve it to get a better result in the future. We can do so using a diary or personal organiser. Time-management skills are very important because if we know how to organize our time properly, we can carry out more and meet deadlines. It is important to start with setting our priorities because sometimes there is no time to complete all of them. We need to be aware that some of them might take longer than we expected so we should write somewhere what we want to do and when we want to do it. Resources: We should start with identifying our goals and priorities. When doing so, we need to be realistic and definite about them. We must precise what needs to be done, how and when. Then, it is recommended to start keeping an academic diary or a personal organizer where we can write in everything we do (such us important dates or study activities). It will help us to look at the way we work and identify where further improvements can be made. (Oxford Brookes University) To take the most out of the diary we should always carry it with us and keep it up to date. It is also recommended to check it many times a day and add new tasks straight into it. The last step is to identify how we spend the time in order to see if we use it productively. We need to list the work we have to do and precise the amount of time we want to spend on carrying out particular tasks. The most important things should be highlighted or stared that can be easily seen, where the least important ones should be written in a pencil so we can change or remove them easily. (Cottrell S., 2003) Reflective comment: The first thing I did in order to improve my time-management skills was doing some background reading. I used a chapter of a book recommended by my tutor as well as some online resources. It gave me understanding of which steps should be taken in order to became successful. I started with identifying my goal, which was preparing a good set of notes for my oncoming exam. Then I started writing in a diary activities I was planning to do. The most important ones I wrote in using a pen (such as searching for material for my notes) and less important in pencil (like going to the store or meeting someone). The following, I highlighted the most important one so every time I opened my diary it was the first thing I saw. It was a reminder of what is need to be done. Then I identified how much time I want to spend on these tasks. This technique helped me a lot with organizing my time. Now I know that before my problem had lied in spending too much time on unimportant things, therefore I had not had too much time to complete everything I wanted. After getting into a routine of planning my time and studying at set times I am more systematic and precise. References: Cottrell, S. (2003). The CREAM strategy for learning. In: The Study Skills Handbook. 2nd ed. New York: Palgrave Macmillan Ltd. p74-76. Oxford Brookes University. (2012). Time management. Available: http://www.brookes.ac.uk/student/services/health/time.html. Last accessed 12th Jan 2013. 3. Theme 2: Developing an academic writing style Theme: Developing an academic writing style Activity: As an international student I am even more aware of the importance of well-developed writing skills. It is crucial because the better our skills in writing are, the more flexible we can be while writing. There is no definitive definition what an academic writing style is but there are five technical qualities that help making a piece of writing academic. It needs to be Formal, Others, Cautious, Succinct, Impersonal (FOSCI). However, we need to start with developing a habit of writing which is fundamental when working on academic essays and writing under time and exam conditions. Resources: First what we should do is build up our confidence in writing. We can start with writing one world several times and find out our writing style. When a habit of writing is already developed, we need to get used to writing continuously. To do so, it is recommended to try to write for at least five minutes, whatever the content is. We can use this piece of writing in next step where we need to rewrite already done piece of work and add the new detail to it (such us information, opinion). Further step is focused on rewriting that piece and playing with what we have already written (changing the words, the orders). Then comes organising material where we highlight each idea in a different colour. Then rewriting the passage so colours are grouped. It is also important to know how to overcome writerà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢s block. We can for example write in pencil (it will remind us that this is a draft so mistakes are allowed and nobody needs to see it). We can also write on th e computer where we can use a spellchecker. (Cottrell S., 2003) Reflective Comment: I decided to improve my academic writing skills because I know how it can affect my grades. I applied this technique in several steps. I started with writing in pencil about my first day in Scotland to get used to writing. I was doing it constantly for 5 minutes. Then, I read it and changed some words and added more details to it. The following, I have rewritten it and checked the grammar and spelling mistakes. Next, I again rewritten the piece but this time in different colours, each relating to a different section: what I saw, how I felt, what I wanted to do. While rewriting the last draft, I was grouping sections together so it looked all tidied up and therefore easier for the reader to understand. The final piece I have rewritten on my computer and checked for unnoticed spelling and grammar mistakes. This technique was time consuming as required rewriting each piece of work several times but it is really worth it. The time I spent on getting used to using this technique took me nearly two weeks but it was really worth it. It paid me off with better-quality and enriched in details work in later days, when I was working on my coursework. References: Cottrell, S. (2003). Writing for university. In: The Study Skills Handbook. 2nd ed. New York: Palgrave Macmillan Ltd. p143-148. 4. Theme 4: Self-knowledge Theme: Self-knowledge Activity: In order to take some more control in my life and improve my performance I am going to improve my self-knowledge skills. Self-knowledge is about knowing ourselves intimately. It means knowing and understanding our inner feelings, motivations, weaknesses, strengths, motivations, desires, skills, etc. and how they affect our behaviour (Ong T., 2004). This is the starting point when developing a skill and in achieving set goals. When is well-developed, increases our confidence and chances of success. It allows us to turn our weaknesses into strengths and present ourselves well to others, develop confidence or set our priorities for creating new skills. Resources: It is essential to know where are we starting from. Therefore we need to estimate to ourselves what we want to improve and how are we going to improve it. There are many ways of developing it, such as self-evaluation questionnaires, psychometric tests, reflective journals or using tutor feedback on our work. All of these are valuable because are giving people an objective view of how they behave and compare in outlook with others. It is also recommended to put ourselves in new situations, go to new places, experimenting new hobbies (exploring unfamiliar roles and situations à ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬ we often discover new things about ourselves when were in unusual situations, or facing new challenges. (Mind Tools, 2012) It is also essential to write every day about our thoughts, feelings and emotions because regular writing improves self-knowledge (Cottrell S., 2003). It builds our emotional fluency and helps to find out things we need to work at in order to improve our performance. Reflective comment: To understand more about myself I am going to do a self-evaluation questionnaire or psychometric test. It will give me basic understanding of who I am and what should I work at, what my traits and preferences are. Then, I am going to apply the second step. I will present myself with new situation. I am planning to go the gym to attend aerobic class by my own. Because I had never been at this place before, I will be surrounded by strangers. I hope this experience will help me to discover new things about myself and how I deal with some of the aspects of my life. The following, I will write in my diary about my feelings of that experience and reflect on that. I believe that the collection of writing will help me understand the range of emotions I have experienced. I believe that out emotional self-analyse is a key-point in order to improve our performance. References: Mind Tools. (2012). Coaching to Develop Self-Awareness. Available: Coaching to Develop Self-Awareness. Last accessed 12th Jan 2013. Tim Ong. (2004). The Importance of Self Knowledge. Available: http://ezinearticles.com/?The-Importance-of-Self-Knowledgeid=3560883. Last accessed 12th Jan 2013. 5. Theme 4: Becoming a reflective practitioner Theme: Becoming a reflective practitioner Activity: To improve my overall performance it is important to reflect on our work. Therefore I decided to improve my reflective practise skills. It is imperative because it helps us to better understanding of the work we are doing when we do it as well as after we have done it. It is critical evaluation of all the available evidence. Its purpose is reflecting on what went wrong and how we could possibly improve it and reflecting on what went good and thinking why it went good. It improves our evaluation skills, action plan for success as well as develops answers to our difficulties. Resources: Our performance is likely to increase when we know how to reflect on our work. Things like studying are going to improve when we look at things such as our motivation, skills needed, things that disturb us and so on. There are several methods of developing the act of reflection while studying: writing a learning journal, using the self-evaluation questionnaires, keeping portfolio, using the tutorsà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ feedback on our work or filling the progress sheets. In order to reflect on personal, academic and professional development we can start off with writing down anything we can reflect on. Such as our feelings about our friends or people we work with, the things we struggle with or the things we want to achieve. How everything we have learnt relate to real life or things we want to change. Writing our emotions down will help us to simplify our inner feelings, to work out plans and to focus on our development. The final step is reflecting on what we have learn t from the previous situation to the next one. (Cottrell S., 2003) Reflective comment: To improve my overall performance as a student at the University I am aware that it is crucial to start reflecting on my work and see what I do wrong or well. After doing some background reading, I decided to improve my reflective practise skills. To do so, I am going to use my copies of the assessments with the tutorsà ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢ comments on them. Then I am going to write down all the mistakes I have done and reflect on them, asking myself what I did wrong and why I did it and being focused on what skills I need to avoid this next time and how am I going to achieve this. I believe this will bring me a wider understanding of my mistakes and allow me to see what I could possibly improve and change to get a better grade. In the next step I am going to be focused on filling the progress sheets for each module. I believe this activity will enhance my motivation because it will allow me to see the progress I am making and see the things I did wrong and therefore this will be helpful in avoiding them. In my final step will be reflecting on what I have learnt from the previous situation and applying it to the next one. I think this step is very important because when we are aware of what had gone possibly wrong, we can avoid making the same mistakes next time, improving our work and performance.

Huck Finn Analysis :: essays research papers

Huckleberry Finn: Analysis Conflicts: Man vs. Man -The man vs. man conflict is brought up many times throughout this story. The first that is posed is the conflict between Huckleberry and Pap. Pap is Huckleberry’s abusive biological father, and an alcoholic to boot. He first comes in and tries to steal his son’s fortune, just so he can get drunk. Huckleberry is kidnapped by his father for a short time, and during this is beaten many times. Huckleberry eventually escapes as he saws his way out of a shed with an old saw he finds. He then kills a pig to fake his own death and smears blood all over the shed so the story is more believable. Man vs. Nature   Ã‚  Ã‚  Ã‚  Ã‚  -The conflict between man and nature in this book are shown many times, most occurring on the Mississippi River, as Huckleberry and Jim escape many towns. The first time it appears is when Jim predicts a storm coming. Two days later it does, and floods ensue. Jim and Huckleberry have to wait out for the next few days until the river recedes. Later on, Huckleberry loses Jim in a massive fog, but they are later reunited. Huckleberry makes up a false story explaining how he got lost, but Jim doesn’t buy it. Man vs. Himself   Ã‚  Ã‚  Ã‚  Ã‚  -The man vs. himself conflict is another conflict that is brought out through the story, as Huckleberry constantly challenges his morals with the way he is brought up, as a racist southern boy, and his own personal beliefs. The main point of this conflict is mostly based on the way society treats Jim. Many times in the story, Huckleberry treats Jim poorly, merely because of his skin color, as he does such things as place a rattlesnake skin near Jim as he is sleeping, which ends in Jim with a snake bite. Also, since Jim is a slave, and his color, many references to the word â€Å"nigger† are plagued throughout the story, as he is being called one, and so are the rest of the black population. But that’s where Huckleberry’s conflict arises. He sees Jim as a nice, kind hearted man (which he is) and wishes to set him free. But at the same time, he has his own prejudices as in chapter twenty-three, Huck has a revelation. Watching Jim mourn because o f his far away family, Huck concludes that blacks must love their families as much as whites love theirs.

Costa Launches New Flavour Drinks This Winter Essay

?Try Cioccospresso! Costa launches new flavour drinks for this different winter 12/11/2014 Costa is looking to create warmth this winter thanks to a brand new offering that will light up your taste buds. As the UK’s fastest growing coffee shop chain ,costa never stops its steps in innovation. This time, costa try to deliver an intense chocolate experience to you by offering Costa Cioccosresso, an upgraded chocolate drinks which will be available to buy in Costa and Costa Metro from 12th November 2014. It’s time to try something new besides your favorite coffee. Cioccospresso brings the zesty tastes right to your cup:chilli,vanilla,orange,mint and ginger. Combined with newly found cocoa and natural brown sugar,and topped with whipped cream and baking spices, this new drink addition offers you mellow enjoyment without adding milk. During her vocation in Mexico,Victoria Stewart, one of Costa’s barista, discovered this magic drink and brought it back to dear you. It’s even better that Cioccospresso is made with patented machine specially designed by Costa to keep its original aroma and healthy effects. Andrew Tornatore, senior marketing director for Costa’s UK, said: â€Å"This is another delicious addition to the Costa’s menu and one we’re proud to be launching. We always try to offer more healthy beverage and food to our customers, which is why we try hard discovering better ingredients and techniques. New additions like Cioccospresso is one of our achievements. Great healthy effects such as reductions of migraines,risk of cardiovascular problems and blood pressure will be shown to you while the beverage still upholding the high standards. † The initial launch will also be hold in Leicester Square branch in November 12th,Aztec historians and health experts will be attending to present more information. Except that,Costa’s online activities waiting for your involvements as well,show your â€Å"Chocolate indulgence† and win free holidays! To find your nearest store, for more information or to view a menu visit www. costa. co. uk or Costa’s Facebook fan page. Press Enquiries: Nina Chen University of Leeds 0783 5xxx xxx Tuesday 10th November, 2014.

Medias Falsification of Anthrax essays

Media's Falsification of Anthrax essays -Our nation has been in a state of elevated anxiety following the September 11th attacks on New Yorks World Trade Center and the Pentagon. As Americans began to believe the war on terrorism was over, they realized it had only begun. The random mailing of anthrax-laden letters resulted in the first death on October 5th. Newsrooms across the country broadcasted this news-breaking story, ensuing panic in every community. During the anthrax attack, Wyatt, editor and publisher of the Medical Herald, put it best when he wrote, The role of the media will be critical if terrorists attack the civilian population...the medias response must be responsible reporting (63). Although the United States has been exposed to domestic and international terrorism over the last decade, such as the Oklahoma federal building bombing, the first car bomb attack on the World Trade Center, the embassies in Africa, and the Cole attack, is our nation truly prepared for the worst, for bio-terrorism? As the anthrax scare swept the nation, individuals questioned their safety, looking for answers in the wrong place: the news. As the United States scrambled for information on anthrax, families gathered around their televisions at home, desperate for calming news about protection from this new threat. The people of America had no such luck. From large networks like CNN and ABC to local news, the anthrax scare was blown way out of proportion. People were frightened to open their mail, or even drink from the citys water supplies. The news did not provide correct information on anthrax, frequently broadcasting conflicting stories that not even the government could support. For instance, ABC aired an exclusive report on the government finding of a substance in anthrax that was also found in Iraqs biological weapons program, implying that Saddam Hussein may be tied to the attacks. But, unfortunately for ABC, not...

Annotated Bibliography Writing

Annotated Bibliography Writing Annotated Bibliography Writing Annotated bibliography writing may look like a foreign language, but it is a great way to begin your work for any writing project, particularly projects over five pages in length. The annotated bibliography is a great way to gather information for large writing projects or simply to learn how to evaluate sources for use in papers. You will create an annotated bibliography from sources you gather from online, your school’s library, or even other course materials from your class. The annotated bibliography is designed to assist you in practicing formatting based on your school’s required formatting styles – such as APA and MLA; however, many schools will not strictly adhere to the styles as found online. Your best resources for developing the correct formatting for your annotated bibliography is to use the resources provided by your school to determine how the style has been assigned for use by your school – such as listing your sources as references, works cited, or the bibliography. Most schools will make at least minor changes to the style requirements, or be more lenient on some aspects while being very strict on others. In addition, when developing your annotated bibliography it is ok to summarize the works using the summary section of the source; however, the summary should not be a direct quote, and should include the key information in the source that will be most applicable to your particular project. This is to assist in assigning value to the source you have chosen. Finally, while writing the annotated bibliography consider how this source will play a role in meeting the needs of the paper later – such as where the source applies for the layout of the paper and how the source will fit with the topic sentence. You can also contact our professional annotated bibliography writing service which provides high-quality custom papers with annotated bibliography at an affordable cost.

Reconstruction Amendments Essay Example | Topics and Well Written Essays - 500 words

Reconstruction Amendments - Essay Example The reconstruction amendments of the US constitution comprise the 13th, 14th and 15th amendments. The amendments were adopted just after the end of the civil war in the period between 1865 and 1870 according to Franklin (3). The amendments were necessary for the reconstruction of the America’s Southern states. The Thirteenth Amendment was influential in the abolishment of slave trade. The succeeding amendment stipulates privileges, immunities equal protection as well as due process On the other hand, the Fifteenth Amendment gives the right to vote people of all color, race and those previously held in servitude. The fourteenth amendment of the United States constitution was done in 1868 in the month of July. The ratification of the fourteenth Amendment was not accepted by all and it had a lot of contentions (Franklin 11). The southern state legislature was among those that refused the ratification of the amendment. This ratification led to the introduction of the Reconstructio n Acts. The existing states governments were ignored and in return military governments were imposed. This was followed by the establishment of civil governments, hence the ratification. The reason for ratification was significant in several ways which are implied in its clauses. The first clause is the citizenship clause. It is important as it defines citizenship overruling the decision which denied the blacks the right to become citizens of the United States (Collins 13).

Virtual collaboration technology and how is it used Research Paper

Virtual collaboration technology and how is it used - Research Paper Example The term â€Å"Phone app† is indeed, a cool way of referring to the cell phone applications. (Christensen, 2010). Today mobile phones are being produced with more and more functions and their usability far exceeds the verbal communication that was their original purpose. It has been attempted to make the mobile phones as close in use to computers as possible. Mobile phones provide the users with the facility of checking and forwarding mail, capturing videos and photos, chatting online and video communication. Besides, mobile phones are employed for various other purposes including tracking and keeping track of the base station and the destination. These phones update the users on accurate displacement from the base station with the help of coordinates. Phone apps are of huge significance to organizations because they help to maintain effective coordination and develop strong communication links among the colleagues involved in a particular task. Strong communication is the most fundamental requirement of a successful business and phone apps serve the purpose. It is quite useful because it provides numerous facilities all in one unit that include but are not limited to recorder, loudspeaker, video camera, internet, and Bluetooth. Mobile phones are handy and portable. All it requires to use the mobile apps is knowledge of appropriate handling. There is hardly any person in the modern age who is not educated on the use of mobile apps. There wide usability make them extremely suitable for use in organizational work. Video conferencing is a technology that facilitates group discussion without having to oblige the discussion participants to make physical appearance at one location. As the name implies, video conferencing technology is meant for conducting conferences where individual members participate virtually. One screen displays several locations clearly demarcated. The quality of picture supersedes that of a mobile phone. Also, all