The Perks of Dynamic Stretching Essay Example

The Perks of Dynamic Stretching Essay How to Prepare Your Muscles for Athletic Performance Dynamic Stretching Dynamic stretching consists of functional based exercises which use sport specific movements to prepare the body for movement. Dynamic flexibility has been used successfully by trainers and coaches to increase flexibility and possibly lower the incidence of injury. The main benefit of using dynamic stretching just before a sporting event or fitness routine is that, because dynamic stretches use motions similar to those that an athlete under takes, they effectively simulate a performance experience. For example, doing kicking stretches before soccer or a similar sport will effectively warm up the limbs and body to anticipate specific challenges. The same applies to upper body motions such as circular arm stretching. Plyometrics Plyometrics or plyos for short, are a type of exercise designed to produce fast and powerful movements. They are generally used by athletes to improve performance in sports, especially those that involve speed, quickness and power. 1. Better Performance For those who enjoy sports like track and field, plyometric exercise can greatly benefit running speed. If running isn’t your game, perhaps you would like to punch harder or throw farther. Plyometric exercise helps you achieve any athletic goal. 2. Developing Muscle Power Plyometric exercise gives your legs and muscles an intense exercise which guarantees an increase in muscle potential. 3. Enhancing Your Ability to Burn Calories An increased muscular endurance and ability to burn calories would come to great use for someone hoping to build a weight loss routine. 4. Increasing Your Muscular Endurance We will write a custom essay sample on The Perks of Dynamic Stretching specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Perks of Dynamic Stretching specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Perks of Dynamic Stretching specifically for you FOR ONLY $16.38 $13.9/page Hire Writer If you are an athlete and you have a big competition coming up, plyometric exercising will help intensify your energy and increase your stamina just in time for the main event. Since plyometric exercising builds up an explosive amount of intense energy, it could be just the thing for an athlete to have in their training routine. 5. No Extreme Exercising Equipment is Needed Exercise equipment can be expensive, and plyometric exercising doesn’t require any. Anything that is needed could be easily found lying around the house. 6. Easily Calibrated to Suit Anyone’s Needs Plyometric exercising can be as simple as jumping on a trampoline several times a day or even using your old jump rope from back in the day. For someone looking for a little more intense workout, perhaps jumping back and forth from a lower platform to a higher platform would suit their needs. There are many ways to increase the intensity of the exercise by simply increasing the distance or height of each jump. Plyometric exercising is simply utilizing the muscular energy that it takes to jump to your own exercising advantage. Static Stretching Static stretches have been used traditionally by athletes and pretty much everyone who works out and exercises. Whenever people think of warming up before a run, or some other physical activity, they think of stretching. The idea is reinforced by movies and other public media. Studies have shown that performing static stretches before exercise may not be as good for you as originally thought, however. The claim is that this type of stretch can weaken the muscle and make it more prone to injury during the ensuing activity. The muscle has a weaker response and generates less force; this effect can last up to 30 minutes. Despite the negatives just mentioned, there are benefits to this type of stretch. The major benefit is a concentrated focus on increasing flexibility and range of motion in the joints. This can also be achieved with dynamic stretching, but not to the same degree and potential. As far as flexibility goes, dynamic stretching is like a utility knife, whereas static stretching is a surgical blade: the static stretches are just more specialized for increasing flexibility. So the question is ‘when do you perform static stretching? The best times are just after your workout, when youre all warmed up and ready to relax, or any time when youre not going to exercise. I encourage you to incorporate this type of stretch into your routine. Flexible and limber muscles are less prone to injury and improve athletic performance. If you play a competitive and intense sport like football or basketball, this is especially true. Many times while playing these sports, I have had people push, bump, step on, and contort my body in several places and to a degree that if my muscles and tendons were not conditioned to be that flexible, I would have been more injured for sure.

Human Body Essays - Circulatory System, Medicine, Health, Angiology

Human Body Essays - Circulatory System, Medicine, Health, Angiology Human Body In the Beginning Within a month of conception, the cluster of cells that will, in the course of time, become a human being begins throbbing, signaling the development of a primitive heart. Scarcely four weeks more pass before an intricate network of veins and arteries the size of a pea forms and subdivides into a tiny replica of the four chambers that will one day make up the adult heart. As the fetus grows, so does its vitally important circulatory system. Although most of the functions of the heart remain dependent upon the mother throughout the entire pregnancy, in the latter stages the organ becomes strong enough to beat on its own. Even so, until birth the baby is cared for and nourished through the mother's placenta. An umbilical cord provides a supply line that furnishes food and oxygen for the baby, and also removes waste. When at last the birthing moment arrives, the baby emerges a separate individual; almost as soon as its first cries are sounded, its pulmonary and circulatory systems undergo a change that renders them self-sufficient. How it Works Technically speaking, the circulatory system is a masterpiece of organic activity. Composed of a network of 60,000 miles of blood vessels and a pintsized, powerhouse pump known as the heart, it services more than 2,000 gallons of blood per day, feeding and replenishing other organs and making life possible. In an adult, the heart is normally an 11 - ounce, fistsized organ that literally pushes blood through arteries, veins and capillaries. It does this by means of muscular contractions sparked by electrical impulses from the heart's pacemaker (sinoatrial node). All of the cells within each of the chambers magically work on cue. First, the right side sends blood to the lungs. There carbon dioxide is removed and oxygen is added, turning the blood a bright red color. Then the blood is pumped to the left side of the heart and sent via the aorta to the rest of the body. To survive, each of the body's approximately 1 billion cells must be nourished. This is the job of the blood, with the heart and vessels acting as facilitators. After depositing the necessary nutrients with each of the cells, the blood returns to the heart, carrying with it waste products it has picked up along the way. These are eliminated through a filtering process in the lungs and kidneys. By now the supply of oxygen within the blood is nearly exhausted, and it is time to restock its supplies and begin the journey again. Incredibly, the whole process has taken just 20 seconds. During the course of an average life, the heart pumps tens of millions of gallons of blood. It is estimated that the amount would easily fill a 24-foot-wide cylinder to a height greater than the Empire State Building. Perhaps more impressively, the circulatory system has the computer-like ability to direct greater and lesser amounts of blood to various areas of the body according to their immediate needs. This explains why athletes often forego eating just prior to a match. During the process of digestion, the gastric organs require more blood to complete their work. As if that weren't enough, the heart is also wired through the nervous system to respond to a large variety of physical and emotional stimuli. Witness the quickening of the heart at the touch of a loved one. What Can Go Wrong Most circulatory problems are caused by a blockage in an artery, which is known as atherosclerosis or hardening of the arteries. No one knows for sure why this happens, but the prevailing theory states that something causes the protective inner lining of an artery wall to be injured. Once impaired, the collagen in the lining is exposed. That, in turn, attracts platelets and toxic substances from the bloodstream, which enter the artery wall. Eventually, the process leads to a buildup of debris, narrowing of the artery and finally, blockage. Interestingly enough, although the heart has a continual flow of blood streaming in and out of its chambers, it is unable to take the nourishment it needs from this source. Rather, it must rely on its own miniature circulatory system, which branches off from the aorta or main channel. Here tiny but extremely important vessels called coronary arteries provide the means to feed the heart. Like other arteries, they are also subject to blockage. And herein lies a potential and fairly common tragedy, because when coronary arteries cease to function as they should, the heart is deprived of

ACT Essay Format and Templates You Can Use

ACT Essay Format and Templates You Can Use SAT / ACT Prep Online Guides and Tips Most of the ACT is entirely multiple choice. All you have to worry about when answering the questions is that you’re filling in the correct answer bubble! But then there’s that (optional) Writing section, which requires you to give your answer in words. How are you supposed to write a persuasive essay in 40 minutes? What format should your essay have? Is there an ACT essay template that can guarantee you a high score? We'll answer these questions in this article. feature image credit: homework ritual by woodleywonderworks, used under CC BY 2.0/Cropped from original. What Does Your ACT Essay Need? 5 Key Elements In order to do well on ACT Writing, your essay will need to have the following five elements (not necessarily in this order): 1. An Introduction The first thing the grader will see is your opening paragraph, so you should make a good impression. Don't just jump right into the meat of your essay - introduce your perspective (your thesis statement) and how it relates to the other perspectives given by the essay prompt. You don't necessarily have to start out by writing your introduction (you can always leave a few lines blank at the top of your essay and come back to it after you've written your example paragraphs), but you MUST include it. 2. Your Thesis Statement (should be in your introduction) You must take a perspective on the issue presented in the prompt paragraph and state it clearly. I advise using one of the three perspectives the ACT gives you as your position/perspective; you can come up with your own perspective, but then you have more work to do in the essay (which is not ideal with a time constraint). Your thesis statement (the statement of your perspective) should go in the introduction of your essay. 3. A Discussion of All Three Perspectives In your essay, you must discuss all three perspectives the ACT gives you. Make sure to discuss pros as well as cons for the perspectives you don’t agree with to show you understand the complexities of the issue. 4. Examples or Reasoning to Support Each Point To support your arguments for and against each perspective, you need to draw on reasoning or specific examples. This reasoning should be in the same paragraph as the arguments. For instance, if your argument is about how globalization leads to greater efficiency, you should include your support for this argument in the same paragraph. And it's not enough to just say â€Å"Because freedom† or â€Å"Because Stalin† or something like that as your support and leave it at that. You need to actually explain how your reasoning or examples support your point. 5. Clear Organization Avoid discussing multiple points in one paragraph. Instead, our recommended strategy is to discuss one perspective per paragraph. This organization will not only make it easier for you to stay on track, but will also make it easier for your essay's scorers to follow your reasoning (always a good thing). Ketty by Elena Gurzhiy, used under CC BY 2.0/Cropped from original. Pro tip: To gain motivation to make your essay easier to follow, imagine your essay graders with sad puppy eyes. ACT Essay Outline The 5-paragraph structure might seem boring, but it is a good way to keep your points organized when writing an essay. For the ACT essay, you'll need an introduction, three body paragraphs (one paragraph for each perspective), and a conclusion. You should state your thesis in your introduction and conclusion (using different words in your conclusion so that you're not repeating yourself exactly). So how do you write in this five paragraph structure on the ACT? I'll show you how to put the plan into action with an essay template that can be used for any ACT essay question. First, here's the prompt I'll be using: Public Health and Individual Freedom Most people want to be healthy, and most people want as much freedom as possible to do the things they want. Unfortunately, these two desires sometimes conflict. For example, smoking is prohibited from most public places, which restricts the freedom of some individuals for the sake of the health of others. Likewise, car emissions are regulated in many areas in order to reduce pollution and its health risks to others, which in turn restricts some people’s freedom to drive the vehicles they want. In a society that values both health and freedom, how do we best balance the two? How should we think about conflicts between public health and individual freedom? Read and carefully consider these perspectives. Each suggests a particular way of thinking about the conflict between public health and individual freedom. Perspective One Perspective Two Perspective Three Our society should strive to achieve the greatest good for the greatest number of people. When the freedom of the individual interferes with that principle, freedom must be restricted. Nothing in society is more valuable than freedom. Perhaps physical health is sometimes improved by restricting freedom, but the cost to the health of our free society is far too great to justify it. The right to avoid health risks is a freedom, too. When we allow individual behavior to endanger others, we’ve damaged both freedom and health. Write a unified, coherent essay in which you evaluate multiple perspectives on the conflict between public health and individual freedom. In your essay, be sure to: analyze and evaluate the perspectives given state and develop your own perspective on the issue explain the relationship between your perspective and those given Your perspective may be in full agreement with any of the others, in partial agreement, or wholly different. Whatever the case, support your ideas with logical reasoning and detailed, persuasive examples. Next, I'll break down the ACT essay into its individual parts (introduction, body paragraphs, and conclusion) and give examples for what each should look like. Because I'm writing in response to a specific prompt, some of the information may not translate exactly from essay to essay; instead, focus on the structure of the paragraphs. I've bolded key structural words and phrases for you to focus on. Introduction (2-3 sentences) Begin your introduction with a general statement about the topic that draws the reader in; should provide some context for what you’ll be discussing in the essay. Can be omitted if you’re short on time (1-2 sentences). As society progresses into the 21st century, there are some pundits who create a false two-sided fight between individual liberty and complete dependence on the government. Next comes your thesis statement that includes a clear position on the issue. For highest score, you should also mention the other perspectives in contrast to the position you’ve chosen (1 sentence). While individual freedom is essential to society, I believe that the freedom to avoid health risks supersedes freedom of the individual when individual behavior endangers others. Sample ACT essay introduction: As society progresses into the 21st century, there are some pundits who create a false two-sided fight between individual liberty and complete dependence on the government. While individual freedom is essential to society, I believe that the freedom to avoid health risks supersedes freedom of the individual when individual behavior endangers others. Body paragraph 1 (Opposing perspective) (5-7 sentences) Open with a transition to one of the other two perspectives (1 sentence). Perspective Two espouses the view that â€Å"[t]hose who give up freedom in order to gain security deserve neither.† Provide an example of how this perspective is somewhat true and explain why (2-3 sentences). This perspective is true to some extent. For instance, in the Civil Rights movement, schools were integrated at the cost of both the mental well-being of racists, who had to deal with the blow to their world view, and the physical and emotional well-being of those being integrated, who had to deal with the abuse flung upon them by said racists. The freedom to attend any public school was deemed more important to society than the temporary mental, emotional, and in some cases physical health risks caused by that freedom. Provide an example of how this perspective is mostly false when compared to the perspective you agree with and explain why (2-3 sentences). I do not believe, however, the Perspective Two is always a useful way to think about the world, particularly when life and death is at stake. During the Civil Rights movement, parents who were afraid their children might incur physical or even fatal harm from being forced to integrate still had the freedom to homeschool; the same goes for parents who were racist and did not wish their children to interact with children of â€Å"lesser† races. While the government pushed the issue of freedom of all people to attend all public schools, it could not make it mandatory for every child to attend a public school (rather than being homeschooled, or attending private or church school) and risk physical injury or worse. Sample Body Paragraph (Opposing Perspective): Perspective Two espouses the view that â€Å"[t]hose who give up freedom in order to gain security deserve neither.† This perspective is true to some extent. For instance, in the Civil Rights movement, schools were integrated at the cost of both the mental well-being of racists, who had to deal with the blow to their world view, and the physical and emotional well-being of those being integrated, who had to deal with the abuse flung upon them by said racists. The freedom to attend any public school was deemed more important to society than the temporary mental, emotional, and in some cases physical health risks caused by that freedom. I do not believe, however, that Perspective Two is always a useful way to think about the world, particularly when life and death is at stake. During the Civil Rights movement, parents who were afraid their children might incur physical or even fatal harm from being forced to integrate still had the freedom to homeschool; the same goes for parent s who were racist and did not wish their children to interact with children of â€Å"lesser† races. While the government pushed the issue of freedom of all people to attend all public schools, it could not make it mandatory for every child to attend a public school (rather than being homeschooled, or attending private or church school) and risk physical injury or worse. Body paragraph 2 (Opposing perspective) (5-7 sentences) Same as above, except with the other perspective you disagree with/don't entirely agree with. Make sure to use transition words so that the change of topic (from the previous perspective) isn't abrupt or unexpected. The Spanish Inquisition, Torture Chamber, Loket Castle, Czech Republic. by Jim Linwood, used under CC BY 2.0/Cropped and resized from original. To make your example of the Spanish Inquisition less unexpected, make sure to use transitions. Body paragraph 3 (Your perspective) (5-7 sentences) Acknowledge the value of the other two perspectives, but affirm that your perspective is the truest one (1-2 sentences). As can be seen from the examples above, sometimes the greater good means individual freedom is more important than personal health. For the most part, however, allowing individual behavior to harm others damages both freedom and health. Provide one final example of why this perspective is true (3-5 sentences). Some parents worry that vaccines contain toxic chemicals and so have fought for the right to not vaccinate their children against once deadly diseases like measles. By being allowed this freedom, however, these parents are not only putting their children at risk of catching these virulent diseases, but are risking the life of anyone with a compromised immune system who comes into contact with a non-vaccinated child. The results of the anti-vaccination movement can be seen in cases like the recent measles outbreak at Disneyland and the mumps outbreak at a New York City daycare company; both of these outbreaks unfortunately led to fatalities. When the health risks caused by personal freedom reach life-and-death stakes, it is necessary to restrict individual freedom in favor of freedom to avoid preventable health risks. Sample Body Paragraph (Your Perspective): As can be seen from the examples above, sometimes the greater good means individual freedom is more important than personal health. For the most part, however, allowing individual behavior to harm others damages both freedom and health. Some parents worry that vaccines contain toxic chemicals and so have fought for the right to not vaccinate their children against once deadly diseases like measles. By being allowed this freedom, however, these parents are not only putting their children at risk of catching these virulent diseases, but are risking the life of anyone with a compromised immune system who comes into contact with a non-vaccinated child. The results of the anti-vaccination movement can be seen in cases like the recent measles outbreak at Disneyland and the mumps outbreak at a New York City daycare company; both of these outbreaks unfortunately led to fatalities. When the health risks caused by personal freedom reach life-and-death stakes, it is necessary to restrict indivi dual freedom in favor of freedom to avoid preventable health risks. Conclusion (1-2 sentences) Transition into restating your thesis, using different words (1-2 sentences). Sample ACT Essay conclusion: America was built on the idea that there is a fundamental right to life, liberty, and the pursuit of happiness – in that order. When individual behavior puts others’ lives at risk, it must be curtailed. Putting Your Essay Together Here is my final ACT essay template (excluding the second body paragraph): As society progresses into the 21st century, there are some pundits who create a false two-sided fight between individual liberty and complete dependence on the government. While individual freedom is essential to society, I believe that the freedom to avoid health risks supersedes freedom of the individual when individual behavior endangers others. Perspective Two espouses the view that â€Å"[t]hose who give up freedom in order to gain security deserve neither.† This perspective is true to some extent. For instance, in the Civil Rights movement, schools were integrated at the cost of both the mental well-being of racists, who had to deal with the blow to their world view, and the physical and emotional well-being of those being integrated, who had to deal with the abuse flung upon them by said racists. The freedom to attend any public school was deemed more important to society than the temporary mental, emotional, and in some cases physical health risks caused by that freedom. I do not believe, however, that Perspective Two is always a useful way to think about the world, particularly when life and death is at stake. During the Civil Rights movement, parents who were afraid their children might incur physical or even fatal harm from being forced to integrate still had the freedom to homeschool; the same goes for parent s who were racist and did not wish their children to interact with children of â€Å"lesser† races. While the government pushed the issue of freedom of all people to attend all public schools, it could not make it mandatory for every child to attend a public school (rather than being homeschooled, or attending private or church school) and risk physical injury or worse. [Body paragraph two on the other opposing perspective would go here] As can be seen from the examples above, sometimes the greater good means individual freedom is more important than personal health. For the most part, however, allowing individual behavior to harm others damages both freedom and health. Some parents worry that vaccines contain toxic chemicals and so have fought for the right to not vaccinate their children against once deadly diseases like measles. By being allowed this freedom, however, these parents are not only putting their children at risk of catching these virulent diseases, but are risking the life of anyone with a compromised immune system who comes into contact with a non-vaccinated child. The results of the anti-vaccination movement can be seen in cases like the recent measles outbreak at Disneyland and the mumps outbreak at a New York City daycare company; both of these outbreaks unfortunately led to fatalities. When the health risks caused by personal freedom reach life-and-death stakes, it is necessary to restrict indivi dual freedom in favor of freedom to avoid preventable health risks. America was built on the idea that there is a fundamental right to life, liberty, and the pursuit of happiness – in that order. When individual behavior puts others’ lives at risk, it must be curtailed. Even though there are some minor grammatical issues in this essay, because they don't significantly affect the readability of my essay they don't matter. There are also some factual inaccuracies in this essay (as far as I know, there haven’t been any reports of a mumps outbreak in NYC daycare facilities), but that doesn’t matter for the ACT as long as the facts are persuasive and make sense in the context of the essay. Adding false information about a mumps outbreak added to the persuasive impact of the essay, so I put it in, whereas I couldn’t figure out a way to work dinosaurs into this essay, and so they were not included. Velociraptor by Tomi Lattu, used under CC BY 2.0/Resized from original. Next essay, my velociraptor friend. Next essay. How Do You Write Essays In This Format? Now that you have a structural template for your ACT essay, how and when do you use it? An essay template is most helpful during the planning phase of your essay. Whether you're writing a practice essay or taking the test for real, it's important to take the time to plan out your essay before you start writing. I personally believe 8-10 minutes is a good amount of planning time to start out with, although you may get faster at planning as you practice, leaving more time for writing and revising. It might be tempting to leave out this planning stage so that you have more time to read the prompt or write. Don't fall into this trap! If you don’t take the time to plan, you run the risk of writing a disorganized essay that doesn't really support your argument or omits one of the perspectives. If you’re struggling with decoding the prompts, be sure to read my article on how to attack ACT Writing prompts; it'll help you break down every ACT Writing prompt so that you can extract the information you need to write your essay. In addition to using this essay template when you're planning out your essay, you also need to make sure you practice writing this kind of essay before you take the real ACT Plus Writing. Don't expect to just memorize this outline and be good to go on test day - you'll need to practice putting the template to good use. Practice with as many ACT Writing prompts as you can - our complete guide to ACT Writing prompts will get you started. ACT Essay Format: A Quick Recap Remember, your essay should be in the following format: Introduction (with your thesis) - 2-3 sentences Your point of view on the essay topic (should be the same as one of the three perspectives the ACT gives you). Body paragraph 1 (Opposing perspective) - 5-7 sentences Reason why it's true (with reasoning or examples for support) Reason why it's not as true as your perspective (with reasoning or examples for support) Body paragraph 2 (Other opposing perspective) - 5-7 sentences Reason why it's true (with reasoning or examples for support) Reason why it's not as true as your perspective (with reasoning or examples for support) Body paragraph 3 (Your perspective) - 5-7 sentences One last reason why your perspective is true (with reasoning or examples for support). Conclusion (with your thesis restated) - 1-2 sentences What’s Next? Want to learn more about how to write a top-scoring ACT essay? Watch as I construct an ACT essay, step-by-step. Looking to put the icing on your ACT essay cake? Check out our top 15 ACT Writing tips and strategies. Wondering how much you have to write to do well on ACT Writing? Read this article on essay length and your ACT Writing score. Want to improve your ACT score by 4 points? Check out our best-in-class online ACT prep program. We guarantee your money back if you don't improve your ACT score by 4 points or more. Our program is entirely online, and it customizes what you study to your strengths and weaknesses. If you liked this ACT Writing lesson, you'll love our program.Along with more detailed lessons, you'll get your ACT essays hand-graded by a master instructor who will give you customized feedback on how you can improve. We'll also give you a step-by-step program to follow so you'll never be confused about what to study next. Check out our 5-day free trial:

'How effective is the legal and regulatory environment for Small and Essay

'How effective is the legal and regulatory environment for Small and Medium Sized Businesses in Saudi Arabia and what needs to be done to improve the environment for their growth' - Essay Example This paper suggests that much headway has been made in Saudi Arabia in terms of providing regulatory systems which aid the funding of SMEs which is highlighted as the greatest challenge these firms face. It is argued that other areas such as regulatory burden and legislating against corruption can be focused on and improved in order to enhance the developmental environment for SMEs. Small and medium sized enterprises (smes) are extremely important for any economy, often being the source of innovation as well as providing a high percentage of employment both directly and indirectly. As firms they are defined as small if they have between 10 and 50 employees and have total assets and total annual sales of $100,000 to $3,000,000. By contrast medium sized enterprises are those with 50- 300 employees and have total assets and total annual sales of between $3,000,000 and $15,000,000.1 In developed economies SMEs account for over 90% of employment and therefore represent a vital part of the economy which much be appropriately supported both in terms of their inception and ongoing growth and development. The benefits of supporting this sector are numerous and include creating a flexible economy, enhancing competition and being a major driver in poverty reduction. This paper looks at the policies and legislation that support the growth of such firms and asks whether the legislation being developed in Saudi Arabia is appropriate and will be effective in developing this crucial area for an economy that has for many years relied heavily on large firms linked to one industry, oil. To develop an environment conducive to the support of SME development a number of areas have to be targeted including finance availability, property rights, and stability and accessibility of the legal framework to small firms with limited resources. This paper will examine the relevance of these areas after providing an

Raped and Pregnant Essay Example | Topics and Well Written Essays - 1000 words

Raped and Pregnant - Essay Example The story that was shared by my friend made me realized that being raped is something you feel as self-degrading, since the person who was raped feels like her right for being respected was taken away. One of my friends told me a story about a girl she knew who was once having a normal life, but then she became a victim. She was raped. This girl just graduated from law school. She had a perfect job, as well as a perfect family, who supports her all the way. She is also a Christian who regularly attends mass. She is a person who has a good foundation with what she believes in. Since she was raised by her parents with Christian faith and practices, she planned to wait until she gets married to do things that only married couples do. This girl has been very successful and even has high hopes for her future which includes having a family of her own. While she was doing a great job on her career, she decided to be a volunteer for a pro-life program at her place. She listens to different s tories with relation to Women’s Policy. She often hears stories from women who got abused and raped. However, she insisted and made a stand on her own that abortion as an answer from any violence should not be considered as an option. With her stand, she met new friends and few enemies. While having a vacation for a few months on her cousin’s place. ... One thing she noticed though, every time she drinks the mixture, she often loses her focus and just got tired all the time. However, she trusted the guy so she never questioned him. According to my friend, the girl eventually became close with the guy, and that is the time that her beliefs were tested. There were times when she allowed the guy to stay at her apartment. This was when she realized that there is something wrong every time she fell asleep. She woke up the next morning having a bad feeling. The doctor did confirm to her that she was drugged for months by her boyfriend. On the other hand, the doctor also explained that she was pregnant. Now, she realized that she was raped. The doctor informed her that she does not need to keep the baby and promoted abortion as an option. When the girl knew that she was pregnant, she went directly to her family and informed what happened. Some of her friends and colleagues who attend mass regularly with her advised that she needs to have a n abortion because she does not want the child in the first place. When she seeks for an advise from her parents, her parents just assured her that no matter what her decisions may be, they will be there to support her. Hence, giving her the confusion and total freedom to make the decision of aborting the baby or having the baby. Abortion was an easy answer for many people since she was raped. After hearing advices, she could not believe what other people were saying because those people are the ones who consider themselves as pro-life. While the girl is suffering and got physically sick because of body changes due to being pregnant, she decided to continue the pregnancy. She could not imagine herself killing her own child. She accepted the fact that she will be a

The Importance of Service Learning :: Service Learning Teaching Education

When a woman approached Benjamin Franklin following the concluding session of the Constitutional Convention in Philadelphia in the fall of 1787 and asked what sort of government the delegates had come up with, Franklin famously replied: "A republic, madam, if you can keep it." The relevance of that notable statement transcended centuries and applied itself not only to national politics. The People’s participation in maintaining an agreeable government depends on a collective activism regarding both state and local civic affairs. Arizonans must become more active in the multiple facets of public service. In a state that has experienced tremendous population growth over the past couple decades, these migrants have found themselves disconnected from their new communities. In addition, there is a demand to increase the rate of volunteering, as more communities struggle with the current recession and state budget cuts. There is also a need to boost voter participation; citizens of a diverse state such as Arizona should take advantage of available political forums to contribute their varied opinions and solutions – or else legislation passed won’t reflect the true wishes of the people. One way to ensure a civically engaged population is to nurture and promote amongst youth and teenagers the value of participating in one’s community, with the hope that involvement will continue into adulthood. Most school districts in Arizona do not require students to volunteer as a graduation requirement. Those that do, necessitate a number of hours to be completed and logged individually; for example, Deer Valley Unified School District in Maricopa County requires eight hours of volunteering during a student’s senior year. Of course any opportunity for one to help society should be applauded – however, this particular process negates cooperative long-term attachment to a beneficial project and does not incorporate knowledge learned in class, or apply meaning in a real-life context. The implementation of Service-learning programs into public school curriculum would uphold useful skills associated with community involvement and citizenship, as well as address problems in real settings rather than do repetitious tasks in seclusion. Service-learning is defined as a â€Å"course-based, credit-bearing educational experience in which students (a) participate in an organized service activity that meets identified community needs and (b) reflect on the service activity in such a way as to gain further understanding of course content, a broader appreciation of the discipline, and an enhanced sense of civic responsibility† (Bringle & Hatcher, 1995).

Accounting Practice †Pa1 Essay

Question 1: a. 2 b. 2 c. 1 d. 2 e. 1 f. 2 g. 3 h. 3 i. 1 j. 2 k. 1 l. 3 m. 2 n. 2 o. 3 p. 4 q. 3 r. 1 s. 1 t. 2 u. 3 v. 4 w. 4 x. 1 y. 2 See more: The stages of consumer buying decision process essay Question 2 a. Potential tax issues related to the payment Erin received in August: 1) For Erin: âž ¢ Based on the information provided, Erin’s employment with CCC was terminated in July 2009 and Erin was informed on July 31, 2009. Thus  the payment Erin received in August is considered as pay in lieu of termination notice. Therefore, it is taxable income and should be reported as employment income in her tax return. But it seems that the amount of $9500 she received is net of tax amount (her total before tax salary for two moths is $12,000). She should contact CCC to get a T4 slip so that she will not be double taxed on $9500. 2) For CCC: âž ¢ Since the payment is related to pay in lieu of termination notice, the correct way that CCC should have done was to deduct income tax, CPP, EI and provided a T4 to Erin. And CCC should pay EHT on that payment too. But Worldwide actually paid the termination pay, CCC failed the responsibility of withholding the income tax, CPP and EI and paying EHT for that payment. No deductible expenses should be charged on CCC’s book. 3) For Worldwide: âž ¢ It seems that Worldwide withheld $2500 from Erin’s termination pay (total before tax salary $12000-net paid amount $9500), which might be charged under income tax payable and others deductions per USA tax act. From Worldwide’s perspective, the payment is deductible expenses. But in fact, since Erin is the employee of CCC, the payroll should be paid through CCC instead of Worldwide. In other word, income tax should be paid to Canada instead of USA. Erin mentioned that the payment was meant to be non taxable since it was somehow related to RRSP, which can not be applied to pay in lieu of termination notice. If the severance pay or retiring allowance were paid to Erin, the portion of payments may be transferred to an RRSP under certain conditions and the amount transferred to RRSP is tax free. But in this case, Erin has done maximum contribution on her RRSP. Beside, if Erin worked for CCC more than 5 years and CCC’s payroll is at least 2.5 million, or severed the employment of 50 or more employees in six months period, CCC is also responsible to pay severance pay to Erin, which is taxable and should be added to salary income. But CCC does not have to pay EHT for severance payment. b. Memoranda Date: xxxx, 2010 To: EHS audit manager From: Ryan O’ Leary, EHS Kitchener office Subject: New issues for audit plan at CCC Dear xxx, Contacted by a colleague from our Vancouver office, I am surprisingly aware of that several CCC’s employees have been terminated and termination payments have been paid from CCC’s parent company, Worldwide Connections Inc, which is a US company. The employees have been told that their termination was due to cash flow problems of CCC. Based on the above information and the fact that we didn’t notice any unusual things during our review of 20Ãâ€"9 T4s for CCC, I would like to draw your attention to how the information received might affect the audit plan and other concerns related to ethical issues. a) First of all, the control risk should be planned higher based on the following facts: âž ¢ CCC should be the one who pays the termination fee and issue T4s to terminated employees but they failed to do so. Instead, their USA parent company paid. It might because the management has no knowledge of this, which they supposed to have or because they intended to do so. Therefore, the integrity of the management seems to be a problem. âž ¢ Cash flow problems: several employees have been terminated due to cash flow problems and their USA parent company helped CCC to pay the  termination payment. It seems that it is the truth that CCC does have problems of cash flow. Beside these factors, examining the following financial ratios would help us to detect the cash flow concerns: i. Quick ratio: (current assets-inventory)/current liabilities: it gives a more rigorous assessment of CCC’s ability to pay its current liabilities. If a quick ratio is greater than 1.0, then CCC has sufficient cash to meet their short-term liabilities. But low or decreasing quick ratio would be a good sign of cash flow concern. ii. OCF ratio: cash flow from operation / current liabilities, this ratio would measure how well current liabilities are covered by the cash flow generated from CCC’s operations. If the ratio is less than 1, it is an indication of cash flow concern and the smaller the ratio is, the bigger the concern. iii. Short-term debt coverage ratio: operating cash flow/ short-term debt, this ratio would measure how well the short-term debts are covered by the operating cash flow. iv. The capital expenditure coverage ratio: operating cash flow/capital expenditure, this ratio compares a company’s outlays for its property, plant and equipment to operating cash flow. A positive difference between operating cash flow and capital expenditures defines free cash flow. Therefore, the smaller this ratio is, the less cash assets CCC has to work with. v. OCF/Sales ratio: this ratio, which is expressed as a percentage, compares a company’s operating cash flow to its net sales or revenues, which tells CCC’s ability to turn sales into cash. The greater the amount of operating cash flow, the better. There is no standard guideline for the operating cash flow/sales ratio, but obviously, the ability to generate consistent and/or improving percentage comparisons are positive qualities. It would be a concern to see CCC’s sales grow without a parallel growth in operating cash flow. Positive and negative changes in CCC’s terms of sale and/or the collection experience of its accounts receivable will show up in this indicator. b) The audit risk needs to be planned to a lower level based on the higher control risk. Therefore, the detection risk has to be lower to reach the acceptable level of audit risk, which means more samples and substantive procedures need to be performed especially on payroll cycle and balances and transactions related to cash flow. c) Potential ethical issues that might affect our audit plan: âž ¢ Integrity of CCC’s management: like I mentioned previously, it is reasonable doubt for CCC’s management’s integrity due to the fact that they failed to collect income tax and other deductions for the employees worked in Canada and had their USA parent company paid. The management either intended to do so to try to hide the cash flow problem or lack the knowledge of knowing their responsibility of collecting income tax and pay EHT when they make termination payment. Besides, when the time we did review of T4s, we were not told by the management the termination and payment from USA Company. Therefore, I would like to recommend to interview with the management first to understand what their intention was and interact with the higher level of management if necessary. If no correction can be agreed upon or no cooperation from the company, then involve CRA and audit committee. âž ¢ Due care /competence of our audit team: based on the fact that several employees have been terminated and nothing has been found unusual during our T4s review, it seems that due professional care and competence of our audit team is also questionable. I would like to recommend that not only use more experienced auditors, but also remind the team that perform the job with due dare to avoid unnecessary undetected misstatements. I look forward to discuss the details with you! Sincerely, Ryan Question 3 a. A Memo to Albert Desrosiers: Memoranda Date: Feb 18, 2007 To: Albert Desrosiers, Audit Manager, Morrison and Associates From: Wei Liu, CGA, Audit Manager, Morrison and Associates Subject: Assessment for financial position and audit at Prime Restaurant Suppliers Ltd (Prime) Dear Albert, Upon your request, I have analyzed Prime’s financial ratios and the balance sheet and reviewed the audit work done by Paul. I would like to discuss the following issues with you: i. After analyzed and evaluated Prime’s financial ratios and the balance sheet, the following are the problem areas that could impact the nature of the audit work required thus need our special attention: âž ¢ Inventory: it has increased significantly over the past two years, 27% in 20Ãâ€"6 and 35% in 20Ãâ€"5. And inventory turnover has dropped 0.6 from 3 in 20Ãâ€"5 to 2.4 in 20Ãâ€"6. It is an indication of either excessive inventories or ineffective buying or misstatements of valuation in inventory. Substantive procedures would be required to make sure the assertions of existence, valuation, ownership are fairly presented. Performing test counts of inventory should be done more cautiously. âž ¢ Accounts receivable: It increased 8.7% in 20Ãâ€"6 and 43% in 20Ãâ€"5. And receivables turnover has dropped 0.4 in 20Ãâ€"6 and dropped 0.6  comparing to industry average. Meanwhile, the average collection period has increased 16.8 days, which increased 21%. However, sales only increased 1.3% in 20Ãâ€"6. All of these indicated that the collection of accounts receivable is questionable and Prime’s credit policies might not be efficient or the allowance for bad debt is not adequate. Therefore, more positive confirmation of accounts receivable might be necessary to ensure the existence and valuation; review allowance for doubtful accounts to make sure whether it is adequate; review aged AR report; review credit and collection policies; perform cut-off procedures and so on. âž ¢ Sales: Even though sales have increased in 20Ãâ€"6 by 1.3% and 16% in 20Ãâ€"5, but net income dropped significantly by 47% in 20Ãâ€"6 and 0.3% in 20Ãâ€"5. And gross margin has dropped 4.5% in 20Ãâ€"6 and 8.9% lower than industry average. Net margin has dropped by 2% in 20Ãâ€"6. When interest expenses are lower than prior’s years due to lower bank loans and mortgage and term loans and other operating expenses has no signs of increase, the reason for higher sales but much lower net income (before tax) are focused to costs of goods sold. Again, we need to take extreme cautions to make sure that existences, valuation, ownership of inventory are fairly presented. On the other hand, more procedures need to be done to make sure the revenue recognition is reasonable. âž ¢ Cash flow/accounts payable-inventory: it has no balance recorded on the balance sheet for cash. Even though Prime’s current ratio is 1.19, but quick ratio is only 0.65. Even worse is that accounts receivable is not dependable due to potential collection problem or overstatement. Accounts payable-inventory has increased 37% in 20Ãâ€"6, plus other current liabilities, Prime is facing a serious cash flow problem. The significant increase in Accounts payable-inventory pointed out again the problem of inventory, either excessive inventory has been obtained or ineffective buying has been happening. Substantive procedures should be performed cautiously on accounts payable-inventory to make sure its valuation, existence. Positive bank confirmation should be obtained. âž ¢ Income tax payable/future income tax liabilities: income tax payable has decreased 81% in 20Ãâ€"6 but future income tax liabilities increased 4.7%. In total, it decreased 40% while net income decreased 47%. Examining the computation is necessary to make sure fair presentation of these two figures. ii. With respect to Paul’s recommendation regarding the audit report, I have the following different opinions: âž ¢ I don’t agree that Paul restricted subsequent evidence accumulation to Prime’s accounts receivable and inventory. From part I analysis of financial ratio and the balance sheet, we know that Prime has a high control risk in accounts receivable and inventory, therefore, we can not restrict subsequent evidence accumulation. Controversially, sufficient evidences need to be collected to allow the audit risk lower to an acceptable level. âž ¢ Paul concluded from what he could observe that internal control were present and appeared to be operating as intended. This is not correct. First of all, internal control has to be tested whether we rely on it or not. Secondly, Prime only did review engagement for prior years and never be audited. And an audited financial statement is needed for Prime’s loan approval process thus the management has the motive to manipulate the statements to get the loan. Plus concerns showed from their financial ratios and balance sheet, including high increased inventory, AR, AP, cash flow problems, all of these facts indicates that we are facing a client with high control risk and inherent risk. Internal controls have to be tested. âž ¢ Paul concluded that changing of LIFO accounting from FIFO has no big impact on income statement and balance sheet due to consistent inventory cost over the year. That is wrong. The inventory was increased significantly over two years, which means the cost of inventory in 20Ãâ€"5 could be very different comparing to 20Ãâ€"6. More importantly, if LIFO is allowed used in 20Ãâ€"6, a retroactive procedure need to be done for previous year’s financial statements. âž ¢ Paul instructed the other assistant to ensure that goods shipped in the last few days of the year were recorded in sales. The shipped goods to customers is not the only criteria that we can recognize the sales. We need to make sure other criteria also presented, such as the amount can be measured and collection is reasonable assured or an allowance of bad and doubtful accounts is properly set up. âž ¢ 10 confirmations for AR have been sent out. I am not quite sure what this number are based on. But if it is just a random number, no sample size and materiality was put into consideration, it is not appropriate number. âž ¢ Paul believed that testing was sufficient for him to issue unqualified audit opinion. Based on all above mentioned disagreement, this conclusion is certainly too early to make. More substantive procedures need to be done. Evidences collected so far is not enough to make conclusion. iii. Other issues: âž ¢ Without permission from Mrs.Ruenstein, who is the owner of GoodFood Manufacturing, Paul showed Marvin a copy of GoodFood’s financial statements and advised him about Mrs.Ruenstein’s plan to retire. This is violation of confidentiality policy. I think we should advise Paul and inform GoodFood as soon as possible and explains the situation. Even though it might benefit the both parties, we still need to prepare for GoodFood’s complain/lawsuit. I look forward to hear from you and discuss more in details. Sincerely, Wei Liu b. Prime should consider the acquisition of GoodFood mainly based on the following facts: âž ¢ They are in the same industry but focus on  different customers. By acquiring GoodFood, Prime can expand its business into larger restaurant market. âž ¢ Prime’s strong sales team has been successful in generating leads to attract new customers. Therefore, it meets Mrs.Ruenstein’s desire to invest additional effort to build up sales levels. âž ¢ GoodFood has plenty of excess capacity that can compensate Prime’s shortage of cash flow and other capacity. The concerns about financing the purchase: Prime might have difficulty to obtain a long term loan to finance its purchase based on its current financial position. Even though Prime has increased sales in 20Ãâ€"5 and 20Ãâ€"6, but net income has dropped 47% in 20Ãâ€"6. It has large and increased current liabilities but has no reliable cash flow to depend on. Inventory is excessive, and AR’s average collection period is dropped. Return on total equity has dropped to 6.7% from 13.6% due to big drops in net income. All financial information is negative and can not support its financing request. However, if Prime can conquer the storage constraints and change back to FIFO accounting, it might be a big difference. Its cost of goods sold would dropped and net income would be increased! Question 4: A Letter to Board of Directors: Wei Liu, CGA Xxx Audit and consulting Firm Board of Directors, Townsville Recreation Centre (TRC) Date: December xxx, 2009 Dear Board members, It is my great pleasure to be in the position of providing my opinions regarding the creation of TRC and upcoming transfer of the recreational  facilities from the municipality to TRC. The following you will find the discussions related to that and other issues requested by you, including the proposal for the social media site. âž ¢ Creation of TRC and transfer of the recreational facilities from the municipality: o As what we all understand, the purpose of creating another independent legal entity, TRC, is to getting better information for decision making; to offer a wider range of lessons and activities on a cost-effective basis. It is agreed that Townsville would transfer not only all existing properties of the recreational centre operations and any related debt, but also all employees of the recreational centre. Therefore, from the financial perspective, TRC will record all transferred properties at fair value, record all related debt for remaining balance per bank’s confirmation, including unpaid accrued interests. A deferred capital contribution would be used to reflect the funding from Townsville. As for all employees being assured that they would still be eligible for pensions as well as health and insurance coverage, the board need to make sure the details of the pension plans need to be discussed and prepared to accommodate old employees and new employees and make sure the pension policies and procedures as well as health and insurance coverage policies and procedures are in place. It is better off for TRC to consider only offering the defined contribution pension plans to employees instead of defined benefit plans since the first one is less cost and less burden on TRC. The cost to cover the pension plans and coverage should also be planned and budgeted. âž ¢ Accounting policies, format of the financial statements, and information necessary for decision making: o After transfer, TRC would be an independent non-for-profit legal entity. Therefore, all accounting policies need to be compliance with GAAP-general accepted accounting principles from CICA Handbook. PSA (Public sector accounting) Handbook will not be appropriate any more. TRC should determine and disclose which method is used for revenue recognition, either deferred method or the restricted fund method. The restricted fund method would be more suitable in  TRC’s situation since TRC receives subsidies for low-income individuals as restricted funding. Separate reporting on this restricted funding would be benefit for users, including Townsville to better understand the statements. And other significant accounting policies, such as accounting for capital assets and donated materials and services, use of estimates etc should be determined and disclosed. o As for the format of financial statements, according to the GAAP, normally it include: Statement of financial position; statement of operations; statement of changes in net assets; statement of cash flows. o Information necessary for decision making: the board should obtain information not only from financial perspective, such as summary on TRC’s financial position, implication of current economic, government’s budget plan; but also non financial performance reports, such as whether TRC would be actually offering more lessons and activities on a cost effective basis. âž ¢ Requirements of the information technology system: o Although it is costly to invest a new information system, but without it, it is much harder to produce useful and more reliable information to assist management operations effectively and efficiently. The new information system should not only record basic accounting information, but also produce information, like costs and revenues preparation between budgeted amount and actual amount; required funding reports; data for performance measurement etc. Also the board should ensure that policies and procedures for data integrity and security, IT supports, training for skilled personnel are all in place. âž ¢ Implications of the change in employment: o As part of transferring agreement, all current employees of the recreational centre will become employees of the TRC and they will be still eligible for pensions and health and insurance coverage. Therefore, all income tax, CPP and EI have been contributed will be considered as contributed under TRC. For those employees who are nearly retiring, they can  chose move their pension plan to TRC or leave it. And they can start to withdraw once their age reached to the defined age in the pension plan. âž ¢ Independent contractors and employees: o From the tax’s point of view, making a distinction between independent contractors and employees is very important since for independent contractors, they are responsible for reporting business income for their tax return. TRC has no responsibility to withhold income tax, CPP and EI for them and do not have to provide same benefits to contractors as employees have. TRC also do not pay EHT for amount paid to independent contractors but need to pay EHT for remuneration paid to employees. o The factors to consider for distinctions between independent contractors and employees: ââ€" ª Controls: Generally, in an employer-employee relationship, the employer controls, directly or indirectly, the way the work is to be done and the work methods used. But the contractors controls if he/she has the right to hire or fire, and decide where, when and how the work will be done. ââ€" ª Ownership of tools: if it is employer-employee relationship, the employer generally supplies the equipment and tools required by the employee; also employer covers the cost of repairs, insurance etc for using of tools. ââ€" ª Chance of profit/risk of loss: the employees are entitled to his or her full salary or wages regardless of the financial health of the business, the employer alone assumes the risk of loss. But for contractors, all risks are his/hers. ââ€" ª Integration or organization test: the tasks performed by employees form an integral part of the business but tasks performed by the independent contractor merely being accessory to the business. âž ¢ Revenues: TRC’s revenues include subsidies provided by the Townsville, membership fees, registration fees and rental fees. To maximum the revenues, I would like to recommend: o Subsidies from the Townsville: to be eligible to get the funding, TRC will have to provide complete listings of names, income levels, and subsidies provided. This information has previously been tracked through  Townsville’s accounting system. Therefore, TRC could use the same system and maintain the same reporting to ensure maximum subsidies funding. o For memberships are provided free of charge to families below a specific income level, the membership fees are actually covered by subsidies funding, revenue should be recognized even through the funding not yet received and fund receivable from Townsville could be set up. o Registration fees: under the municipality’s management, often the lesson was run at a loss due to under enrollment or a higher than anticipated number of subsidized registrants. Therefore, the board should enforce the management in TRC to implement a better budget system to budget the registration fees and number of enrolment. The board and the management should work on strategies of getting more people to sign the lessons and activities. Meanwhile, TRC should consider setting up a policy that maintains the right of cancellation of lessons/activities in the case of enrollment not covering the cost. o Rental fees: rental of the facilities is scheduled only around the times that the facilities are open to members and the general public, thus the rental income is limited due to time restraints. The board should consider a plan to expand available time for rental and fully use the facilities to maximum the rental income. âž ¢ Performance measures: o I understood that TRC would evaluate employees’ performance partly based on measures that are reflective of the mission statement objectives. Therefore, the board should be provided with performance reports that can help you to define the mission statement objectives have been met. The list below should be considered for performance measures: ââ€" ª The number of lessons/activities offered ââ€" ª The type of lessons/activities offered ââ€" ª The number of attendants for each type of lessons/activities ââ€" ª newly developed lessons/activities offered ââ€" ª Attendants for new lessons/activities ââ€" ª Number of individuals received subsidies ââ€" ª Type of lessons/activities offered to low-income families ââ€" ª Cost and revenue for each type of lessons/activities. âž ¢ Internal controls for Cash: o It seems that the internal controls for cash were not quite adequate due to the fact of theft of cash. To ensure this not continually happening in TRC, the board should make sure better internal control polices and procedures for cash management are in place, such as: segregation of duties for collecting and recording and bank reconciliations; more frequent cash deposit; proper authorizations, etc; the board should also make sure the implementation of the controls will be happening. âž ¢ Auditor for TRC: o According to Canadian auditing standard, we can not accept audit engagement if we provide non-assurance services, such as accounting and bookkeeping services; valuation services; internal audit service; financial information systems design or implementation services. Based on the fact that we are now providing the consulting services not relating to those, we will be able to provide audit service to you. As for the fees schedule, we need to follow a standard fee schedule. âž ¢ Proposal of the social media site: o The social media site provides many benefits for TRC to expand. While building up the site is necessary, many things need to be taken into consideration, especially when it is related to confidentiality and safety of information. It is not appropriate to publish the lists of all people being subsidized because it might violate the confidentiality policy; also to be able to keep the information collected safe, including client’s credit card number, the site has to be maintained under certain security to ensure data security. Besides, the board need to make sure whether there are skilled or enough personnel to maintain the site. More importantly, the board need to evaluate the overall costs to make sure that TRC does have the capacity to run this media site in a cost effective manner. If you need more clarification, please feel free to contact me. I would be happy to discuss more details with you. Sincerely, The end of assignment 8