Tuesday, May 26, 2020

The Ideal Approach for Writing Papers

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Friday, May 15, 2020

Alzheimer s Disease And Its Effects - 1257 Words

Alzheimer’s in its Full Effect Alzheimer’s disease is named after German physician, Dr. Alois Alzheimer. In 1906, Dr. Alzheimer noticed changes that happened in the brain tissue of Auguste D., who had died of an unusual mental illness. Her symptoms included memory loss, language problems, and unpredictable behavior. So, what exactly is Alzheimer’s? It is an irreversible, progressive brain disorder that slowly destroys memory and thinking skills, and eventually the ability to carry out the simplest tasks. Alzheimer’s has been detected in nearly 15% of people 71 years of age or older because it is caused by a genetic mutation, the disease gets worse over time, and there is currently no cure for it. Unfortunately, scientists do not fully†¦show more content†¦The Genetic Alzheimer’s disease form is extremely rare. A few hundred people have genes that directly contribute to Alzheimer’s disease. The majority of people with early-onset Alzh eimer’s disease have the common form of the disease. The disease will progress in roughly the same way as it does in older people with Alzheimer’s. Alzheimer’s disease leads to nerve cell death and tissue loss throughout the brain. Over time, the brain shrinks dramatically, affecting nearly all of its functions. In advanced Alzheimer’s, the surface layer that covers the cerebrum, shrinks and withers. This damage to the cortex destroys the normal ability to plan ahead, recall, and concentrate. Alzheimer’s also affects the hippocampus. This part of the brain plays an important role in memory. The disease causes the hippocampus to shrivel, which harms the brain’s ability to create new memories. The ability of doctors to diagnose the disease has improved in recent years, but a conclusive diagnosis can be established only when autopsy or brain biopsy shows that nerve cell loss has occurred in the parts of the brain associated with cognitive funct ioning (Alzheimer’s Disease). Alzheimer’s typically follows certain stages which will bring changes in the affected person’s and family’s lives. Because the disease affects each individual differently, the order in which they appear, and the duration of each stage

Wednesday, May 6, 2020

The New Jim Crow Mass Incarceration - 1547 Words

Kamoya Higgins June 3rd, 2017 SSP101 Final Michelle Alexander is a noble civil rights advocate and writer. She is best known for her 2010 book The New Jim Crow: Mass Incarceration in the age of colorblindness. Michelle Alexander writes that the many gains of the civil rights movement have been undermined by the mass incarceration of black Americans in the war on drugs. She says that although Jim Crow laws are now off the books, millions of blacks arrested for minor crimes remain marginalized and disfranchised, trapped by a criminal justice system that has forever branded them as felons and denied them basic rights and opportunities that would allow them to become productive, law-abiding citizens. In modern day, it is evident that†¦show more content†¦I expended much energy in rage and frustration of how this system came to be and is allowed to continue that I needed the frequent re-focus. About two-thirds of the way in, she offers this summation: This, in brief, is how the system works: The War on Drugs is the vehicle through which extraordinary numbers of black men are forced into the cage. The entrapment occurs in three distinct phases . . . The first stage is the roundup. Vast numbers of people are swept into the criminal justice system by the police, who conduct drug operations primarily in poor communities of color. †¦ The conviction marks the beginning of the second phase: the period of formal control. Once arrested, defendants are generally denied meaningful legal representation and pressured to plead guilty whether they are or not. †¦The final stage has been dubbed by some advocates as the period of invisible punishment. †¦ a form of punishment that operates largely outside of public view and takes effect outside the traditional sentencing framework. . . and collectively ensures that the offenders will never integrate into mainstream, white society. One of the most thought-provoking issues raised in The New Jim Crow is the concept of colorblindness, and how Martin Luther King’s call to create a society where people are not judged by the color of their skin but by the content of their character has been badly distorted byShow MoreRelatedThe New Jim Crow : Mass Incarceration1370 Words   |  6 Pagesunrecognizable ways that fit into the fabric of the American society to render it nearly invisible to the majority of Americans. Michelle Alexander, in her book, The New Jim Crow: Mass Incarceration in the Age of Colorblindness shatters this dominantly held belief. The New Jim Crow makes a reader profoundly question whether the high rates of incarceration in the United States is an attempt to maintain blacks as an underclass. Michelle Alexander makes the assertion that â€Å"[w]e have not ended racial caste in America;Read MoreThe New Jim Crow : Mass Incarceration1361 Words   |  6 PagesBook Review Michelle Alexander, The New Jim Crow: Mass Incarceration in the Age of Colorblindness The premise of the ‘The New Jim Crow: Mass Incarceration in the Age of Colorblindness’ by Michelle Alexander, is to refute claims that racism is dead and argue that the War on Drugs and the federal drug policy unfairly targets communities of color, keeping a large majority of black men of varying ages in a cycle of poverty and behind bars. The author proves that racism thrives by highlighting theRead MoreThe New Jim Crow : Mass Incarceration1477 Words   |  6 PagesThe New Jim Crow: Mass Incarceration in the Age of Color Blindness, by Michelle Alexander. The New Press, 2010. 290 pages. Reviewed by Ashlei G Cameron. Michelle alexander is a highly acclaimed civil rights lawyer, advocate and legal scholar. As an associate professor of law at Standford law school, she directed the Civil Rights Clinic and pursued a research agenda focused on the intersection of race and criminal justice. In 2005. Alexander won a Soros Justice Fellowship that supported the writingRead MoreThe New Jim Crow : Mass Incarceration1199 Words   |  5 Pagesthose who did read her book The New Jim Crow: Mass Incarceration In The Age of Colorblindness. Michelle Alexander stated that The most despised in America is not gays, transgenders, nor even illegal immigrants - it is criminals. That was an important quote since the stereotypical criminal in our racially divided America in most cases are those of color also known as blacks. This is why the criminal justice system in the United States promotes the mass incarceration of blacks that can be seen throughRead MoreThe New Jim Crow : Mass Incarceration1081 Words   |  5 Page s Michelle Alexander’s The New Jim Crow: Mass Incarceration in the Age of Colorblindness outlines how the criminal justice system has systematically designed new methods of discriminating against African Americans. The book advocates for racial justice, specifically, for African Americans and contends they [African Americans] were targeted and subsequently incarcerated, by white voters and public officials, through the War on Drugs campaign. President Reagan and his Administration exploited racialRead MoreThe New Jim Crow : Mass Incarceration1347 Words   |  6 PagesHunter Silver Dr. Kendall Smith English 103-4120 10 November 2015 High Incarceration Rates Due to Racism Racism effects the the high incarceration rates according to Michelle Alexander, the author of â€Å"The New Jim Crow: Mass Incarceration in the Age of Colorblindness. This scholar writes about how the civil rights movement has been taken back by the mass incarceration of black Americans in the war on drugs. Alexander also explains how the severe consequences that these black men carry on afterRead MoreThe New Jim Crow : Mass Incarceration Essay1401 Words   |  6 Pages Michelle Alexander’s book, The New Jim Crow: Mass Incarceration in the Age of Colorblindness, examines mass incarceration in the United States, why the criminal justice system works the way it does towards minorities, the detriments associated with mass incarceration as it relates to offenders, and much more. In the introduction of her book, Alexander immediately paints the harsh reality of mass incarceration with the story of Jarvious Cotton who is denied the right to vote among other rights becauseRead MoreThe New Jim Crow Mass Incarceration Essay1797 Words   |  8 PagesJim Crow laws are regarded as part of the racial caste system that operated in the Southern and Border States in the years between 1877 and the mid-1960s. Under the series of the anti-black laws, African Americans were treated as inferior and second class citizens. The laws have been argued to have represented the legitimization of the anti-black racism in the US. The book The New Jim Crow Mass Incarceration in the Age of Colorblindness is written by Michelle Alexander and originally published byRead MoreThe New Jim Crow : Mass Incarceration Essay1096 Words   |  5 PagesAlexander, Michelle. The New Jim Crow: Mass Incarceration in the Age of Colorblindness. New York: The New Press, 2010. Study Questions for â€Å"The New Jim Crow†: 1) What is the relationship between the War on Drugs and the spread of crack cocaine through inner city neighborhoods in the 1980s? President Ronald Reagan officially announced the current drug war in 1982, before crack became an issue in the media or a crisis in poor black neighborhoods. A few years after the drug war was declared, crackRead MoreThe New Jim Crow : Mass Incarceration1239 Words   |  5 PagesIn 2013, Michelle Alexander published her book, The New Jim Crow: Mass Incarceration in the Age of Colorblindness, hoping it served as a call to action. Immediately this book received a huge amount of attention because of the controversial topics presented. This book opened a lot of people’s eyes to the term colorblindness, a sociological perspective referring to the disregard of racial characteristics. There is no racial data or profiling, no classifications, and no categorizations or distinctions

Tuesday, May 5, 2020

Outline Financial Statement Analysis free essay sample

Transforming data into useful information for decision making. A. Purpose of Analysis To help users (both internal and external) make better business decisions. 1. Internal users (managers, officers, internal auditors, consultants, budget officers, and market researchers) make the strategic and operating decisions of a company. 2. External users (shareholders, lenders, directors, customers, suppliers, regulators, lawyers, brokers, and the press) rely on financial statement analysis to make decisions in pursuing their own goals. The common goal of all users is to evaluate: a. Past and current performance. b. Current financial position. c. Future performance and risk. B. Building Blocks of Analysis The four areas of inquiry or building blocks are: 1. Liquidity and efficiency—ability to meet short-term obligations and to efficiently generate revenues. 2. Solvency—ability to generate future revenues and meet long-term obligations. 3. Profitability—ability to provide financial rewards sufficient to attract and retain financing. 4. Market Prospects—ability to generate positive market expectations. Information for Analysis 1. We will write a custom essay sample on Outline Financial Statement Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Most users rely on general purpose financial statements that include: a. Income statement b. Balance sheet c. Statement of changes in stockholders equity (or statement of retained earnings) d. Statement of cash flows e. Notes related to the statements 2. Financial reporting—is the communication of financial information useful for making investment, credit, and other business decisions. Includes information from SCE 10-K or other filings, press releases, shareholders meetings, forecasts, management letters, auditors reports, and Webcasts. Standards for Comparisons Used to determine if analysis measures suggest good, bad, or average performance. Standards can include the following types of comparisons: 1. Intracompany—based on prior performance and relationships between its financial items. 2. Competitor—compared to one or more direct competitors (often best). 3. Industry—published industry statistics (available from services like Dun Bradstreet, Standard and Poors, and Moodys). 4. Guidelines (rules-of-thumb)—general standards developed from past experiences. E. Tools of Analysis – includes horizontal, vertical and ratio analysis. II. Horizontal Analysis Tool to evaluate changes in financial statement data across time. This analysis utilizes: A. Comparative Statements reports financial amounts for more than one period placed side by side in columns on a single statement. 1. Computation of Dollar Changes and Percentage Changes—usually shown in line items. a. Dollar change = Analysis period amount minus Base period amount. b. Percent change = Analysis period amount minus Base period amount divided by Base period amount times 100. Notes: (1) When a negative amount appears in the base period and a positive amount in the analysis period (or vice versa)— a meaningful percentage change cannot be computed. (2) When there is no value in the base period—percentage change is not computable. (3) When an item has a value in the base period and zero in the next period—the decrease is 100 percent. 2. Comparative balance sheets a. Consist of balance sheet amounts from two or more balance sheet dates arranged side by side. b. Usefulness is improved by showing each item’s  dollar change and percent change to highlight large changes. Comparative income statements a. Amounts for two or more period are placed side by side. b. Additional columns are included for dollar and percent changes. B. Trend Analysis used to reveal patterns in data across successive periods. Involves computing trend percents (or index number) as follows: 1. Select a base period and assign each item in the base period a weight of 100%. 2. Express financial numbers as a percent of their base period number. 3. Trend percent equals analysis period amount divided by base period amount times 100. III. Vertical Analysis Comparing financial condition and performance to a base amount. The analysis tools include: A. Common-Size Statements reveal changes in the relative importance of each financial statement item. All amounts are redefined in terms of common-size percents. 1. Common-size percentage equals analysis amount divided by base amounts multiplied by 100. 2. Common-size balance sheets—base amount is usually total assets. Common-size income statements—base amount is usually revenues. B. Common-Size Graphics Graphical analysis (e. g. , pie charts and bar charts) of common-size statements that visually highlight comparison information. IV. Ratio Analysis Using key relationships among financial statement items. Ratios organized into the four (items A through D below) building blocks of analysis: A. Liquidity and Efficiency 1. Liquidity refers to the availability of resources to meet short-term cash requirement. 2. Efficiency refers to how productive a company is in using its assets. Efficiency is usually measured relative to how much revenue is generated for a certain level of assets. 3. Ratios in this block: a. Working capital—the excess of current assets over current liabilities. b. Current ratio—current assets divided by current liabilities; describes a companys ability to pay its short-term obligations. c. Acid-test ratio—similar to current ratio but focuses on quick assets (i. e. , cash, short-term investments and current receivables) rather than current assets. Days’ sales in inventory—ending inventory divided by cost of goods sold multiplied by 365; measures how many days it will take to convert the inventory on hand at the end of the period into accounts receivable or cash. h. Total asset turnover—net sales divided by average total assets; describes the ability to use assets to generate sales. B. Solvency 1. Solvency refers to a companys long-run financial viability and its ability to cover long-term obligations. Capital structure is one of the most important components of solvency analysis. 2. Capital structure refers to a companys sources of financing. Ratios in this block: a. Debt ratio—total liabilities divided by total assets. b. Equity ratio—total stockholders equity divided by total assets. Note: A company is considered less risky if its capital structure (equity and long-term debt) is composed more of equity. c. Debt-to-Equity Ratio – total liabilities divided by total equity; measure of solvency. A larger debt-to-equity ratio implies greater risk. d. Times interest earned—income before interest expense and income taxes divided by interest expense; reflects the risk of loan repayments with interest to creditors. Profitability refers to a companys ability to generate an adequate return on invested capital. 2. Return is judged by assessing earnings relative to the level and sources of financing. 3. Ratios in this block: a. Profit margin—net income divided by net sales; describes the ability to earn net income from sales. b. Return on total assets—net income divided by average total assets; a summary measure of operating efficiency; comprises profit margin (net income divided by net sales) and total asset turnover (net sales divided by average total assets). Return on common stockholders equity—net income less preferred dividends divided by average common stockholders equity; measures the success of a company in earning net income for its owners. D. Market Prospects 1. Market measures are useful for analyzing corporations with publicly traded stock. 2. Market measures use stock price in their computation. 3. Ratios in this block: a. Price-earnings ratio—market price per common stock divided by earnings per share; used to evaluate the profitability of alternative common stock investments. Dividend yield—annual cash dividends paid per share of stock divided by market price per share; used to compare the dividend-paying performance of different investment alternatives. E. Summary of Ratios Exhibit 13. 16 sets forth the names of each of the common ratios by category, and includes the formula and a description of what is measured by each ratio. F. Global View 1. Horizontal and Vertical Analysis – horizontal and vertical analysis helps eliminate many differences between GAAP and IFRS when analyzing and interpreting financial statements. Ratio Analysis – ratio analysis has many of the advantages and disadvantages of horizontal and vertical analysis. The ratios applied are fine, with some possible changes in interpretation depending on what and what is not included in certain accounting measures across GAAP and IFRS. V. Decision Analysis—Analysis Reporting Goal of financial statement analysis report is to reduce uncertainty through rigorous and sound evaluation. A good analysis report usually consists of six sections: 1. Executive summary. 2. Analysis overview. 3. Evidential matter. 4. Assumptions. 5. Key factors. 6. Inferences When a companys activities involve income-related events that are not part of its normal, continuing operations, it often separates the income statement into different sections as follows: A. Continuing Operations Reports the revenues, expenses, and income generated by the company’s continuing operations. B. Discontinued Segments 1. A business segment is a part of a company’s operations that serves a particular line of business or class of customers. 2. A company’s gain or loss from selling or closing down a segment is separately reported as follows: a. Income from operating the discontinued segment for the current period prior to its disposal. b. The gain or loss from disposing of the segment’s net assets. C. Extraordinary Items 1. Extraordinary gains and losses are those that are both unusual and infrequent. a. An unusual gain or loss is abnormal or otherwise unrelated to the company’s regular activities and environment. b. An infrequent gain or loss is not expected to recur given the company’s operating environment. 2. Reporting extraordinary items in a separate category helps users predict future performance, absent the effects of the extraordinary items. Items that are either unusual or infrequent, but not both, are reported in the income statement but after the normal revenues and expenses. D. Earnings per Share (EPS) is the amount of income earned by each share of outstanding common stock and is reported in the final section of income statement. One of the most widely cited items of accounting information. E. Changes in Accounting Principles 1. The consistency principle requires a company apply the same accounting principles across periods (examples in this context: (include inventory or depreciation methods). Changes in accounting principles are acceptable if justified as improvements in financial reporting. 2. Cumulative effect of the change on prior periods incomes should be reported on the income statement (net of taxes) below extraordinary items. 3. A footnote should describe and justify the change and report what income would have been under the old method. F. Comprehensive Income is net income plus certain gains and losses that bypass the income statement. The change in equity for the period, excluding investments from and distributions to its stockholders.