The Coca-Cola Financial Accounting Essay Example | Topics and Well Written Essays - 1250 words

The Coca-Cola Financial Accounting - Essay Example Vertical analysis. The assets have increased significantly from 34% to 35% because the company invested more. The short term investment rose from 7% to 9% raising the assets turnover. In addition more assets were held for sale by the company and this increased the total assets significantly. The total equity reduced significantly from 37% to 33%.This was because of the reduced shareholders who run away due to low prices of share and dividends. The shareholders reduced by 4 % and this affected the total equity significantlyHorizontal analysis. In 2014 when revenues were 95% of the base year amounts, cost of goods sold was less—only 93% of the base year amount. There has been a degree in revenue from 98% to 95% because the company has decreased the prices of the products and the brand. The selling price of the products was reduced due to the lower costs of production. In addition, the inventory cost could have declined significantly. This has significantly affected the net incom e which has reduced from 95% in 3013 to 78% in 2014.The Gross margin has increased significantly over years and this means that the business is doing well and its rising in profitability as the year’s progresses. This also implies that the company has a lot of money to spend on other business operations including marketing as compared to other companies.The company is not facing liquidity issues since the working capital ratio is more than one. Normally, a ratio that is less than 1 makes a company to face liquidity issues.

Civilizations Essay Example | Topics and Well Written Essays - 3750 words

Civilizations - Essay Example The ancient civilizations of Mesopotamia, which is largely known as modern-day Iraq, Egypt, India, and China were the first to qualify as classical civilizations of the axial age. According to the majority of famous historians, a civilization is basically a process in which people belonging to a specific area shape their cultural and religious beliefs. By the same definition, the ancient Greeks qualified themselves as a unique civilization with one remarkable difference, which was the dominating priesthood that claimed a control on the sole lines of communication with the powers of mystery. In this paper, we will discuss the environmental, economic, and socio-political attributes of Greece, Roman Civilization, India, and China and compare them in order to highlight similarities and differences, which influenced the development in human history. Along with the discussion on similarities and differences, we will also discuss the decline of these famous civilizations in order to get a b etter understanding of the causes of their decline. The Axial Age The period from 800 B.C. to 200 B.C.E. is generally known as the Axial Age. It was the period when a large number of today’s most famous religions were introduced to the people of that time. Modern day Iraq, Greece, and Persia are some of the most prominent civilizations of the Axial Age. At this time, the politics of the whole world mostly revolved around the area of the Middle East, which was the most stable area of that time. In that age, the civilization of Greece was reaching its peak in all aspects of life whether it was philosophy, politics, culture, or any other aspect of a good civilization. Muesse found that the rise of Zoroastrianism in Persia, emergence of Hinduism, Jainism, and Buddhism on the Indian subcontinent, and the introduction of Daoism and Confucianism in China are some of main religious development s related to the Axial Age.1 Major Ancient River-Valley Civilizations Let us now discuss th e environmental, economic, and socio-political attributes of the ancient civilizations of Greece, Roman Empire, India, and China in detail. There are remarkable coincidences which allowed these ancient societies to attain a high degree of development which qualified them to be called as civilizations. It was a coincidence that all of these ancient civilizations were located in highly fertile geographical regions of the world. This was a strategic similarity because without the fertility of the soil, these ancient civilizations would not be able to develop further from their previous precarious existence. The locations of Greece, China, India, and Rome allowed the people to develop quickly from a hunting or gathering way of life to a more peaceful and respectable way of life. Mesopotamia itself lied between the rivers Tigris and Euphrates that encompassed parts of northeastern Syria, southeastern Turkey and southwestern Iran. Gunnell states, â€Å"They developed in the valley betwee n the Tigris and Euphrates, along the Nile, the Indus and Ganges, and Yellow Rivers respectively†.2 Both rivers had origins in the Armenian region of modern-day Turkey fed by tributaries from the Zagros mountains. The early people of Mesopotamia used to harness the fertility of soil only if they had

Career management in business Essay Example | Topics and Well Written Essays - 1000 words - 2

Career management in business - Essay Example There is evidence available in the form of research which suggests that career management and planning is something serious with professionals now than ever before. This is because they have realized the need to acquaint themselves with the changing times, and thus raise the bar of growth and development even further. It is a fact that career management and planning should be in such a manner that it is not only effective but also based on the long term graph of the individual under consideration. With that said, effective career management and planning is dependent on the dedication with which one plans and eventually manages his own career, for the good times that lie ahead. In the times much like today, career management and planning has taken the lead over all other aspects, and there is reason enough to believe such a hypothesis. Career management in today’s time has become an important field. This is because people are now becoming more and more professional with regards to their work domains. Hence the need of the hour is to inculcate feelings and sentiments of growth and development within one’s professional repertoire. The world has become a global village and so have the core competencies, which seem to become advanced with each passing day. The emphasis is on doing things which have not been explored yet and learning new and varied quarters which were hidden in the past (Wilson 1994). Career management and planning has thus reached new summits where employees have felt that it is their utmost duty to give in their best and thus deserve the same in the end. It is this discussion which has helped the individuals to grow as a whole as well as in their respective capacities. Teamwork remains the key and that too for all the right reasons. If career management and planning is something to gain from, teamwork and commitment remain hand in hand with one another. These are some of the important reasons

Alice Walker’s the Welcome Table Essay Example for Free

Alice Walker’s the Welcome Table Essay Alice Walker’s The Welcome Table is a short story that gives a historical and cultural look at how segregation in the south influenced people’s lives. The story portrays an old black woman as the main character. It has plot, setting, characters, symbolism, theme, tone and imagery that the author skillfully narrated in the third person omniscient point of view to create the story. The reader experiences an insight into behavior that was caused by segregation in the State of Georgia in the south. â€Å"The reverend of the church stopped her pleasantly as she stepped into the vestibule†¦..†Aunty, you know this is not your church?†Ã¢â‚¬ ¦.Inside the church she sat on the very first bench from the back.† (Clugston, 2010) Head of the congregation the reverend instigates the act of religious segregation and without further prompting; his congregants willingly follows. The story also portrays the church people’s mindset to maintain religious segregation even in the act of worship. â€Å"They looked with contempt †¦.at the old woman†¦could their husbands expect them to sit up in church with that? No, no†¦Ã¢â‚¬  (Clugston, 2010) The narrator uses strong descriptions to recreate the era and to pull the reader into the story. It really shows how segregation influences people in their everyday life. Black slaves were freed. However, black and white people remained segregated because segregation was the way of life for the people during that period in Georgia. The system of segregation demanded that black people had to sit in the back of public busses and the old woman in the story knew her place because she freely sat at the back of the church. â€Å"Inside the church she sat on the very first bench from the back,† (Clugston, 2010). Religious segregation is the main theme. The song at the beginning of the story sets the tone and pulls the reader into the south where ex-slaves sang Negro spirituals for comfort. â€Å"I’m going to sit at the Welcome table; Shout my troubles over; Walk and talk with Jesus; Tell God how you treat me; One of these days!†(Clugston, 2010) Religious segregation was a major part of the culture in Georgia and it is the theme of this story; in that the author details the harsh cold manner in which it affects people. The spiritual at the beginning points to hope to one day experience welcome (acceptance), to sit and talk with Jesus who both the blacks and whites are worshipping but cannot do so under the same roof. In other words, the song is an expression of hope that segregation will end. The black old woman braves freezing temperature, without warm enough clothing to go to the house of worship. Winter represents death, stagnation and sleep (Clugston, 2010) and the old black woman represents slavery. The black old woman, symbolizing slavery is almost blind and almost dead. Yet she is determined to struggle through the freezing cold to push past the reverend, and ignore the young usher to seat herself in the whites only church. â€Å"She brushed past him anyway, as if she had been brushing past him all her life, except this time she was in a hurry. Inside the church she sat†¦It was cold, even inside the church†¦.† This act by the dying old black woman is symbolic of the ex-slaves’ struggle to conquer the final frontier of segregation more so religious segregation. The author uses symbolism in this case to represent the people’s behavior towards the old woman and her determination to have her way. The Author skillfully uses imagery to tell a powerful story The Welcome Table. The very beginning paints a picture of the main character. â€Å"In her Sunday-go-to-meeting clothes:†¦.head rag stained with grease from the many oily pigtails underneath,† What seems like a simple description of her clothes contained words that contributed to the painting of the picture. Then on the other hand the ladies of the church required a different set of adjectives. â€Å"Leather bagged and shoed, with calfskin gloves to keep out the cold.This done, the wives folded their healthy arms across their trim middles†¦Ã¢â‚¬  This vivid contrast also represents the religious disparity between the black people and the white people even though they are both worshipping the same god. â€Å"The reverend of the church stopped her pleasantly as she stepped into the vestibule†¦..†Aunty, you know this is not your church?†Ã¢â‚¬ ¦.Inside the church she sat on the very first bench from the back.† (Clugston, 2010) The black old woman, symbolizing slavery is almost blind and almost dead. Yet she is determined to struggle through the freezing cold to push past the reverend, and ignore the young usher to seat herself in the whites only church. Alice Walker’s The Welcome Table gives a historical and cultural look at how segregation in the south influenced people’s lives. The author skillfully narrated in the third person omniscient point of view to create the story. The reader experiences an insight into behavior that was caused by segregation in the State of Georgia in the south. The spiritual at the beginning points to hope to one day experience welcome (acceptance), to sit and talk with Jesus who both the blacks and whites are worshipping but cannot do so under the same roof. In other words, the song is an expression of hope that segregation will end. REFERENCE Clugston, W. R., (2010). Journey Into Literature, San Diego, CA: Bridgepoint Education Inc. Barnet, S., Berman, M., Burto, W., (1967) An Introduction to Literature 3rd Edition Toronto, CAN:Little, Brown and Company Inc.

Immunocompromised Infection with Behçet Disease

Immunocompromised Infection with Behà §et Disease Abstract Behà §et disease is a relapsing multiorgan inflammatory disorder characterised by mucocutaneous, opthalmic, neurological, vascular and gastrointestinal involvement. We report an intriging case with rare manifestations of myositis and myocarditis, and the first reported occurrence of an immunocompromised-associated infection (polymicrobial necrotising fasciitis) without immunosuppresive therapy use in this presumably hyperimmune disorder. Lessons from practice: 1. Behà §et Disease is a rare autoimmune condition with significant geographical variation in its distribution and is most prevalent in people of Turkish background. 2. Behà §et disease is a systemic disease with predominant symptoms of oral ulcerations, genital ulcerations and uveitis. Other systemic involvement include neurological, gastrointestination, rheumatic, dermatological manifestation. Less common but well described manifestation include muscle and cardiac involvement. 3. The unexplained manifestation of Type 1 necrotising fascitis in this patient suggests that immune dysregulation in Behà §et disease could contribute to primary immunosuppression. It is important to maintain high viligance for risk of infection in Behà §et disease. Clinical Record A 40-year-old woman presented to hospital for investigation of progressive malaise, anorexia and generalised proximal myalgia over 6 days with an elevated serum creatine kinase [CK] of 3550 U/L (reference range [RR] < 145). She is of Spanish and Turkish ethnic background. Her medical history included transfusion-related Hepatitis C Virus (HCV) infection, lower limb deep vein thrombosis with Factor V Leiden mutation and depression. She denied any infective symptoms, recent trauma or stenuous exercise, rash or athralgias. Physical examation was unremarkable except for proximal generalised myalgia without weakness. Laboratory investigations initially revealed a normal erythrocyte sedimentation rate and C-reactive protein (CRP). Over the next 72 hours, she developed an acute bilateral polyathropathy of the wrist and metacarpalphalangeal joints. Multiple cutaneous manifestations were observed including (1) a rapidly evolving erythema nodosum-like rash over the legs which later progressed into a purpuric non-blanching rash with fluctuant subcutaneous oedema, (2) multiple oral aptheous ulcers and (3) perioral acneiform papular nodules. Further laboratory studies showed mildy raised inflammatory markers and a normalising CK of 428 U/L. The results of investigations for differential diagnoses were unremarkable. (Table 1) Multiple skin biopsies showed a neutrophilic-dermatosis like reaction. On day 6, she developed a mildly tender natal cleft excoriation which progressively became pustular over 2 days with a dramatic increase in CRP >380mg/L and worsening renal function. She remained systemically well. A wound swab grew methicillin-sensitive staphylococcus aureus. Oral flucloxacillin and metronidazole were commenced. MRI showed enhanced T2 signals in the presacral fascia correlating to the sacral wound. A biopsy of the natal cleft wound showed similar findings to previous skin biopsies. Simultaneously, a pathergy-like reaction was noted with previous intravenous-cannula and biopsy sites becoming pustular. At this point, further clinical history revealed a 5 year history of recurrent oral and gential ulcerations up to 4 episodes a year. A clinical diagnosis of Behà §et disease was made. Subsequent HLA-B51 testing and ophthalmological examination were unremarkable. On day 10, she deteriorated acutely becoming hypotensive and hypoxic. Computer tomography (CT) pulmonary angiography revealed bilateral pneumonia. Serum white cell count and CK increased substantially from 11.0 x109/L to 37.2 x109/L (RR 4.0 – 11.0) and 233 U/L to 3715 U/L respectively in 4 days. She was intubated, commenced on broad-spectrum antibiotics with systemic glucocoticoid and inotropic support. A further CT of the pelvis revealed numerous sacral subcutaneous gas locules and fluid. Multiple debridement procedures achieved drainage of large amount of pus and excision of the necrotic tissue. Sacral necrotising myofasciits was confirmed on a frozen section specimen showing extensive necrosis within subcutis, fascia and skeletal muscle with numerous mixed bacteria. Post-operatively, a substantially elevated cardiac Troponin-I level of 51.33 ug/L (RR

Budgeting Issues :: essays papers

Budgeting Issues Music programs have a history of getting pushed aside in favor of subjects considered to be more academically valuable. From the 1970’s onward, music and arts have been routinely cut from school budgets. Until recently, New York City lacked almost any arts education program, and the Los Angeles school district had one specialty arts teacher per 4,700 students (Coeyman, 1998). According to the California Department of Education, the percentage of children who have access to music education has declined by half over the past five years (American). In addition, California schools are considering removing any music requirement for graduation (American). There are two main reasons for these cuts: money and test scores (Moran, 2004). In the wake of the No Child Left Behind Act, music education has been yet again squeezed from school budgets and schedules. With pressure mounting to raise reading and math scores, school administrators have added more reading and math classes th at leave little opportunity for elective courses like music (Moran, 2004). Music teacher employment has been decreased to the point that in Seattle, eleven teachers teach all of the elementary music classes in the district’s seventy schools (de Barros, 2004). No Child Left Behind Though No Child Left Behind is intended to improve the education system of the United States, interpretations of the act have lead to cuts in music education programs across the nation. While No Child Left Behind is a good idea in theory, in practice it has yet to work. The focus of funding has turned from what is good for students to what will help raise test scores. Paul Young, former president of the National Association of Elementary School Principals, commented on the trend among his colleagues to shrink funding for music education. As stated in a press release, â€Å"Music education helps a student learn ‘how to think,’ and without it schools are only ‘creating kids who are able to pass tests’† (Andrews, 2003). He is further quoted as saying, "When you take the arts away, particularly music, you're messing with a community's identity. Those principals out there who don't understand that and are only focusing on test scores are making a mis take" (Andrews, 2003). Secretary of Education Rod Paige echoes Young’s sentiments: â€Å"No Child Left Behind included the arts as a core academic subject because of their importance to a child’s education† (2004).

Cypop5 Unit 2

Carlene Nixon 20. 3. 2013 Unit 2Understand how to establish a safe and healthy home based environment for children Question 2. 1 Knowledge Explain the Key components of a healthy and safe home based environment. Answer 2. 1The Key components are as follows; * Hygiene and waste disposal – As a home based childcare provider I will be offering hot meals and snacks, it is therefore important that this is done in hygienic conditions.Surfaces must be kept clean and sanitized before and after food is prepared. Toilet seats, taps and door handles should also be disinfected regularly to prevent the spread of germs. Waste disposal should also be done hygienically, by emptying them frequently and cleaning them thoroughly. Nappies should be wrapped and put in a separate bin outside to prevent any nasty odours in the house and when emptying potties this must be done down the toilet and NEVER down the wash basin. Storage and preparation of food – When preparing and cooking food it i s important to store it correctly by cooling it correctly wrapping it and storing it in the fridge or freezer. Temperatures should be 5 ®C and the Freezer should be 20 ®C to prevent the multiplying of bacteria. Raw meat should be covered and stores on the bottom shelf of the fridge on a shelf. Food should not be used after the ‘use by date’. Frozen food should be thawed thoroughly before cooking and should never be re- frozen. Care of animals – If there were to be pets in the home, floors would need to be cleaned after they had been fed to prevent bacteria multiplying and to reduce the risk of attracting pests. Care needs to be taken to keep the feeding dishes out of reach of the children. The animals would also need to be regularly wormed, de-flead and inoculated to prevent the risk of diseases spreading to the children. The garden should be cleared of dog/ cat poop daily and the garden equipment such as sand pits should be covered to prevent the pets climbi ng into them.A child, at no point would be left alone with an animal that could harm them. * Using equipment according to manufacturers guidance – There are many pieces of equipment that are used when caring for young children and babies, care should be taken to check the safety standard on each product such as the British Standards Institute or the CE mark or Lion mark on Toys. Care should be taken to read manufacturer’s Instructions when, for example, fitting a car seat, as if this is not installed correctly, in the event of an accident, could cause serious injury.Equip should also be age appropriate, using a car seat or pushchair which is too big or too small could be dangerous for the child. Likewise for toys, warnings should be indentified such as â€Å"not suitable for children under 36 months† as this could indicate a choking hazard. Equipment and toys should also be checked regularly to assess the condition i. e. any sharp edges of broken bits; they shou ld be repaired or thrown away. Push chairs and bikes etc should have their brakes and tyres checked and garden swings should have the ropes checked for loosening or wear and tear. Appropriate responses to illness, allergies, incidents and accidents – With regards to illness parents would be informed immediately, if the child was already ill, the only medication that would be administered would be given by the parents with written instruction of how much and how often to give the medication. A record would be made each time the medication was administered and would be signed by the parent at the end of the day. Any allergies would be noted at the time of registration and incidents and accidents would be recorded in the accidents book and communicated to the parent at the end of the day.Question 2. KnowledgeExplain the principles of safe supervision of children in the home based setting and off site. Answer 2. 2To ensure the safety of a child in the home and off site it is impo rtant to supervise them at all times. There are three types of supervision and when deciding which type is needed, various aspects should be considered such as; the age of the child and their developmental rate, growing independence and the need for privacy, the activity they are doing, where you are, and the surroundings.They are;Constant – This is when you watch them all the time, this would be appropriate for very young children who are perhaps on a climbing frame in the park, of for a young school child that is chopping their own apple. This principle would also be used on the school run as we would be walking along busy roads and crossing them too. Close Supervision – always present and watching them most of the time, ready to step in if the child’s safety is at risk. This principle could be used when in a park where you and the child have not been before or the environment may be less safe than usual due to weather conditions.It could also be used when toi leting a child that perhaps wants to be more independent or has a need for some privacy. General Supervision – This is when you are watching them most of the time and you are ready to step in if they are at risk of hurting themselves, this principle might be used if you at home and in the garden where the children are familiar with their surroundings and equipment, or when the children are enjoying some free play at home and in a safe environment intervention may only be needed, if they start to squabble over toys etc.Question 2. 3 KnowledgeIdentify ways of ensuring that equipment is suitable for children and meet safety requirementsAnswer 2. 3Ways in which you can ensure that equipment is suitable for children is by using equipment according to the manufacturer’s instructions, for example, when using a pram or push chair it is important that all the safety catches are used to prevent it collapsing once the child is placed in it which could cause injury.When toys are s elected for play, they should be age appropriate, the ages are normally on the boxes of new toys and this information should be retained for future reference, if however this information is not available then no child under three years old should play with toys with any loose parts, as they could potentially cause a choking hazard. Regular checks should be made of the toys to check for any sharp edges or any pieces that may work themselves loose. Ropes on swings should be checked for any deterioration and brakes should be checked regularly on any prams pushchairs or bikes.When choosing toys they should bear CE mark or the Lion marks, if buying the toys second hand they might not choose these marks, but common sense should use to ensure that the toy is safe to play with. Question 2. 4 KnowledgeKnow where to obtain current guidance on health and safety risk assessment of the home based work setting. Answer 2. 4Ofsted offer an online risk assessments form that you can use when going ar ound you home, its list things to consider in each room and in the garden.They also provide a fact sheet for the requirements for the risk assessment. The Statutory Framework for the EYFS also provide information on the legal requirements of a risk assessment at home and when on outings too. The Health and Safety Executive (HSE) also advises on risk assessment, they provide a â€Å"Five steps to Risk Assessment† booklet which includes template to assist with the assessment. ‘Prospects for Medway’ are also a service that provide information for childminders on any aspect including preparing for nspections and maintaining the requirements for health and safety. The local fire service will come to the home and offer advice and guidance with regards to fire safety in the home and Medway council offer Food Hygiene courses to educate on how to eliminate the risks of food poisoning within the home. Question 2. 5 KnowledgeExplain how to store and administer medicinesAnsw er 2. 5All medication should be provided by the parents/carers with written instructions and written consent before it can be administered to the child.The instructions should include the child’s name, dosage and how many times a day the medication should be administered. Parents will be asked to provide all medication needed by their child including inhalers, creams, etc. All medication should be kept in its original box with the manufacturer’s/pharmacist’s instructions along with the Child’s name, dosage and name of medication clearly stated on the box. All medication should be stored in a cupboard inaccessible to children; some medication could be stored on the top shelf of the fridge if necessary.Once the medication has been administered this information should be recorded with the Child’s name, the date and time it was administered and the dosage that was given, this would then need to be signed by the parents and the childminder. This would b e used, for example, in the event that the child responded badly to the medication, the records would show that all medication was administered correctly and the right dosage was given. | 2. 12. 22. 32. 42. 5|