John Kerry - Address at COP 22 free essay sample

Heavy Metal Is Misinderstood essays

Heavy Metal Is Misinderstood essays From Elvis Presley to Ozzy Osbourne, different genres of music have been misunderstood and looked down upon throughout time. Lately though, people have become over obsessed with this new brand of pretty, punk style music featuring a bunch of nasal sounding kids from California due to the media's downgrading view upon Heavy Metal.. It's head banging and voice-squelching style has given it a false persona of being hateful and deadly. It's a total misconception, but put a bullet hole in your head and color yourself with some fake blood and people are gonna think what they think. A lot of the horror doesn't come from our fans, but from misperceptions by the media. People have lost the ability to interpret rock music in anything but the most superficial terms, primarily because contemporary rock offers so little in the way of depth and mystery (Epstein). Heavy Metal is the most misunderstood music of present day, the critics do not realize what it has meant for our culture, history, and even the economy. Beginning in the early sixties, Heavy Metal has always been considered to be devil music. People were appalled that something would come out and be popular that was not the mainstream, bubble gum pop music of The Beatles. The new fan base was mostly teen males who were intrigued by the by the new lyrical style which had become prevalent. This new blend of artists began talking about the darker side of life, such as death and depression, as compared to the happy love songs America and the world had become use to. Many people thought that the music was satanic and immoral. Groups formed and protested the music claiming it was devil music and contained subliminal messages telling kids to commit suicide, along with other crimes. Some people began to not listen to the genre anymore and have now focused on a more sensible style of music. The Punk rock era is in full swing now and people are ...

Technology in Long-term Care ( with regards to Health Informatics) Thesis

Technology in Long-term Care ( with regards to Health Informatics) - Thesis Example It is surprising that he is concerned about the knowledge management systems in the 20th century. However, this idea has become more useful if this statement is meditative in the long-term care industry. In addition, by computerizing long-term care industry a massive enhancement has been noticed. But long-term care institutions still require a lot more knowledge associated with technology in order to enhance nursing homes, progress through administration techniques, improve the medical processes and gain knowledge associated with system management (Pasupathy, 2006). The administrator of a nursing home must understand the core objective of management system and the purpose of long-term care organizations before procuring, executing and promoting these systems, as it will consequently aid in understanding the characteristics and features of the system (Pasupathy, 2006). The national director of the primary care for the condition of long-term patients in England, David Colin-Thome state that: â€Å"Delivering improvements for people with long term conditions aren’t just about treating illness, it’s about delivering personalized, responsive, holistic care in the full context of how people live their lives. Our journey to achieve this has started, our challenge is to continue to take it forward and the evidence compels us to do this† (Bradbury, 2008). A reliable delivery of services is provided to the patients exclusively while ensuring the proper care regarding the patient’s health and patient’s life. It is made possible by the sound knowledge in health care that locate a new direction in the field of health and social care system (Bradbury, 2008; Robinson, 2011). A 24-hours care support has been established by the NHS that provides full support to the patients, as well as to the public keeping in mind the concept of primary self-care. However, the NHS must maintain the

Managing Information Systems Essay Example | Topics and Well Written Essays - 2250 words

Managing Information Systems - Essay Example Identifying and handling key issues in the management of IS is essential for executives to support and run their organizations efficiently and effectively. The investigation of these key issues by researchers serves to enhance the understanding of the concerns of executives and suggest relevant areas of investigation by management researchers. There have been some key issues studies which have involved data collection from non-IS executives as well as IS executives, but these have reported only aggregated results without specifically addressing the views of the respondent CEOs and other non-IS executives. There may be many different IS management issues. While most researchers accept that organizations must handle many technology management issues, there is a growing acceptance that there are many strategic management issues which are equally if not more important. Other issues can be classified as either systems development and data management issues and people and support managemen t issues.

American Health System Research Paper Example | Topics and Well Written Essays - 1750 words

American Health System - Research Paper Example The United States of America spends almost two trillion dollars on health care making it the country spending the most money per capita and with the most technologically advanced medical practice. Despite this, it only ranks 37th in the World Health Organization’s ranking of the World Health Systems. (WHO, 2000) Such state of affairs exists primarily because the American system of health is extremely fragmented. Along with past of half-hearted efforts to form a universal system of health while at the same time bending to the interest of large private sector insurance companies has reduced the American health system to a patchy arrangement with complicated rules ( which differ in different areas) and huge wastage of resources. This fragmentation of the system has developed due to the multiple stakeholders in the system coupled with the rising costs for healthcare provision. (Arthur Garson, 2010)   One fact that cannot be ignored is that a lot of money is being invested each year on healthcare in America. More percentage of GDP is spent on health care than on food. The governmental expenditure on healthcare sums up to 18.9 percent of the total federal and state budget (WHO). Then there are the private and employment-based insurances which are continuously rising. Despite the increased spending on health care, we find that it has not translated into a universal or better health system. This is partly due to the gross inefficiency in the system. As the health sector becomes a larger fraction of the economy the inefficient functioning of the sector become even more costly. Despite this, some health policy analyst argues that increased expenditure on health is necessary to cover the population and continue the cutting edge advancement in technology.     

Hanjin Bankruptcy Case Study

Hanjin Bankruptcy Case Study Abstract Over the past five years, Hanjin Shipping Co Ltd has maintained its ranking among the top 10 shipping companies in the world making it in 8th position in 2015 (JOC 2016), however, on 31st of August 2016, Hanjin Shipping declared bankruptcy. It was clearly leading to bankruptcy as company was showing low profitability and Hanjin vainly attempted to increase liquidity but it was too late. It is also said that Hanjins breakdown was the largest and the most significant bankruptcy in the container transport industry (Paris and Nam 2016). 1. Introduction The purpose of this report is to examine and look at factors that led to the bankruptcy of Hanjin. This report is divided into two parts. In the first part the Business Report published by the company will be used to identify 4 factors which led to the Hajin Shipping collapse to give and analyse the image of liquidity and profitability. The second part will focus on cash budget went in 2014 and et sequitur. 2. Factors that resulted in Hanjin Shipping crash Four outputs were chosen from Hanjin Shipping Co Ltd financial results two from Balance Sheet and two from Profit and Loss account in order to explain the bankruptcy. Those outputs are Current Assets (comparing to the Current Liabilities), Borrowings, reduction of Profitability and Profit from Discontinued Operations. 2.1 Factors in Balance Sheet Liquidity, according to Subramanyam and Wild (2009), is companys capacity to rapidly convert the current assets into cash or to derive cash to cover its short-term obligations. The companys activity may be affected seriously if there is a lack of liquidity. Therefore, liquidity expresses the capacity of the company to comply with its short-term obligations, for instance, to meet expenses with sufficient cash inflows or to accumulate a security reserve for any incalculable situation such as payments growth. Consequently, liquidity may be defined as the factor that designates the ability of the company to transform assets into cash or to obtain cash to keep up with the short-term obligations. 2.1.1 Current Assets and Current Liabilities Current Assets are assets that are expected to be converted into cash, sold or consumed within short period of time, usually one year (Subramanyam and Wild 2009). Current assets generally include cash, trade receivable, inventories and prepaid expenses. Current Liabilities are obligations expected to be satisfied usually within one year (Subramanyam and Wild 2009). Current liabilities in balance sheet accounts ordinarily include trade payable, short-term bank borrowings, taxes and accrued expenses. First of all, the key point in the Balance Sheet (B/S) is the difference in size amongst Current Assets and Current Liabilities (960 billion and 4 036 billion of won respectively in 2015). It is also important to mention that Current Assets built up only 13% of Total Assets in 2015. Besides, the short-term Borrowings was the main output which drove the Current Liabilities so high (3 171 billion of won in 2015 what is 78,6% of Current Liabilities and 60 times more than Total Comprehensive Income that year). Furthermore, the distance in percentage between Current Assets and Current Liabilities was enlarging since 2013. In particular, Current Assets went down by 35% in 2015 since 2014 and by 47% since 2013, while Current Liabilities declined only by 18% in 2015 since 2014 and by 32% since 2013. This is the root cause of insolvency, as Current Assets were not sufficient to come over Current Liabilities. 2.1.2 Long-term Borrowings Non-current (or long-term) liabilities are obligations that come due in more than one year (or the operating cycle) and include borrowings, bonds and debentures (Subramanyam and Wild 2009). Long-term Borrowings are type of debt and financial obligations issued for the duration of several (3-5 or more) years (Matassa 2011). Any financial liabilities or bonds included in long-term loan are expected to be reimbursed in a longer than 12-month period. In the Hanjins report (2015), long-term Borrowings grew up by 20% in 2015 since 2014 what means that previous long-term loans were not sufficient in order to run adequately. Moreover, Borrowings were composing over 95% of total Non-Current Liabilities in 2015, and 45% of total borrowings during the same year what comparing to the previous year (2014) grew by 13%. The situation was aggravating due to lack of liquidity and consequently, the ability to repay the loans. Too much of Borrowings finally resulted in loss of confidence by banks who refused future debt services. 2.2 Factors in Profit and Loss account 2.2.1 Reduction of Gross Profit Reduction in profitability may be another cause which triggered a reject for further accrediting by banks or other investors causing erosion of equity what consequently ended with the actual collapse of Hanjin. In the Profit and Loss account (P/L), Sales went down by 9% in 2015 from 2014 comparing to Gross Profit which reduced by 14% in 2015 from 2014. This means that in the possible future, company could become less profitable (if the trend will continue) and go into losses again, as it was in 2013, where Gross Loss was accounted for 260 billion of won and Total Comprehensive Loss for 670 billion of won. Regarding to all listed outputs, it may be additionally supposed that the company was losing its paying capacity what may be another factor of bankruptcy. 2.2.2 Profit from Discontinued Operation What is more, looking at the P/L, the Profit from Discontinued Operations suggested the slippage (141 billion of won in 2014 and 0 in 2015) joined together with losses accumulated over the past years (2 251 billion of won in 2015) had ruined the companys equity. 2.3 Evaluation of the effect on the financial result All in all, it can be said that the Liquidity was low due to incapability of Current Assets to overcome Current Liabilities and continuous Long-Term Borrowings. Profitability was also hardly struggled because of reduced Gross Profit and sudden losses from Discontinued Operations. Combining all afore-mentioned factors and taking into consideration the amount of accumulated losses, the size of total remained Equity was smaller than share capital by 34% in 2015 (the situation, however, was better than in 2014 where the distance was accounted for 38% but unfortunately for Hanjin not enough to solve the issue). As a result, the outcome of stated factors became the rapid decline of Hanjins financial sustainability which consequently led to companys insolvency and crash. 3. Budgeting P/L account (Y0) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sales revenues 52 55 59 65 55 53 57 59 64 67 70 74 Cost of sales -29 -31 -34 -36 -31 -29 -33 -34 -35 -36 -37 -39 Salaries -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Electricity -3 -4 -5 -5 -2 -2 -2 -3 -3 -5 -6 -7 Depreciation -2 -2 -2 -2 -2 -2 -2 -2 -2 -2 -2 -2 Other overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Total expenses -47 -50 -54 -56 -48 -46 -50 -52 -53 -56 -58 -61 Profit 5 5 5 9 7 7 7 7 11 11 12 13 Legend: From previous Year Reduced inventories Increased sales Electricity policy Payables policy 3.1 Cash Budget for Y0 (2014) Cash Budget (Y0) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Trade Receivables 65 52 55 59 65 55 53 57 59 64 67 70 Trade Payables -35 -29 -31 0 -34 -36 -28 -26 -30 -31 -35 -36 Salaries -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Electricity -3 -4 -5 0 0 -6 0 0 -5 0 0 -15 Overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Total payments -51 -46 -49 -13 -47 -55 -41 -39 -48 -44 -48 -64 Cash Surplus 14 6 6 46 18 0 12 18 11 20 19 6 Opening Balance 50 64 70 76 122 140 140 152 170 181 201 220 Closing Balance 64 70 76 122 140 140 152 170 181 201 220 226 Legend: From previous Year Reduced inventories Increased sales Electricity policy Payables policy 3.2 P/L Forecast for Y+1 (2015) P/L forecast (Y+1) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Sales revenues 55 58 62 68 58 56 60 62 65 68 71 75 Cost of sales -29 -31 -34 -36 -28 -26 -30 -31 -35 -36 -37 -39 Salaries wages -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Electricity -9 -6 -5 -15 Other overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Total expenses -42 -44 -56 -49 -41 -45 -43 -44 -53 -49 -50 -67 Profit 13 14 6 19 17 11 17 18 12 19 21 8 3.3 Cash Budget for Y+1 (2015) Cash Budget (Y+1) Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Trade Receivables 74 55 58 62 68 58 56 60 62 65 68 71 Trade Payables -37 -39 -29 -31 -34 -36 -28 -26 -30 -31 -35 -36 Salaries wages -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 -10 Overheads -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 -3 Electricity 0 0 -9 0 0 -6 0 0 -5 0 0 -15 Total payments -50 -52 -51 -44 -47 -55 -41 -39 -48 -44 -48 -64 Cash Surplus 24 3 7 18 21 3 15 21 14 21 20 7 Opening balance 226 250 253 260 278 299 302 317 338 352 373 393 Closing Balance 250 253 260 278 299 302 317 338 352 373 393 400 3.4 Effects of Initiatives on profitability and liquidity There is more cash available for spending on other business opportunities such as: Pay off a loan; Take advantage of new opportunities; Adoption of new technologies; Increased efficiency on operations. Implication of new assumptions for Y+1 as well as consideration of the changes that were applied in the Y-0 eventually allowed achieving positive results for the company. First of all, when comparing cash budget Y-0 and Y+1 it becomes possible to see that due to the introduction of new proposals overall expenses within Y+1 were maintained relatively close to expenses within Y-0. Moreover, assumptions that were set for the Y+1 allowed further increasing the overall profitability of the company and achieving final amount for closed balance of 347. Furthermore, implications that were introduced in Y-0 and were present in Y+1, such as electricity costs policy and supplier policy, also made a significant impact in terms of boosting the overall performance of the business during the Y+1 period. All in all, initiatives that were proposed and incorporated proved to be efficient and had a significant impact on the companys performance. 4. Conclusion Taking everything into account, all the implementations that were made within Y-0 and Y+1 have proven to be successful in terms of allowing the company to expand its capital. As it can be seen from the calculations provided in the report the company experienced a steady growth of shares which can be used as a support to the previous statement. Finally, the decisions which were made regarding Braemer Shipping Ltd created a positive effect on the business simultaneously setting the ground for the companys future expansion. Reference List Hanjin Shipping (2015) Business Report Hunter L. (2017) Lecture, Available at: (Accessed: 10 March 2017) JOC (2016) Hanjin Shipping Bankruptcy, Available at: http://www.joc.com/special-topics/hanjin-shipping-bankruptcy (Accessed: 2 February 2017) Paris C. and Nam I.-S. (2016) Move by South Koreas Hanjin Shipping Roils Global Trade, Wall Street Journal, Available at: https://www.wsj.com/articles/troubled-hanjin-shipping-to-sell-healthy-assets-to-rival-1472611190 (Accessed: 2 February 2017) Subramanyam K. R. and Wild J. J. (2009) Financial Statement Analysis, 10th edition, McGraw-Hill/Irwin: New York Matassa F. (2011) Museum Collections Management: A Handbook, Facet Publishers

Irratable Bowl Syndrome :: essays research papers fc

Bo Moore E-Block Irritable Bowel Syndrome   Ã‚  Ã‚  Ã‚  Ã‚  Irritable bowel syndrome (usually referred to as IBS) is a disorder of the large intestine that lasts for a long period of time. People who have IBS experience symptoms like constipation or diarrhea. These symptoms can occur one after another. A person can experience constipation at some times and diarrhea at other times. Occurrences of lower bowel irritation may also be accompanied by mild pain, swelling of the stomach and a lot of digestive gas. Other names for IBS are spastic bowel, spastic colon, irritable colon syndrome, and functional bowel disease.   Ã‚  Ã‚  Ã‚  Ã‚  A person who has IBS can lead a normal life. One would think that with continual diarrhea that a person with IBS would lose weight, be malnourished, or that they would develop more serious digestive problems. However, these are very rare. Only in a very small number of cases does IBS become so disabling that it can interfere with a person’s normal activities. But some people withdraw from activities because the diarrhea or constipation bothers them. In such cases, doctors may recommend mental health counseling.   Ã‚  Ã‚  Ã‚  Ã‚  Most patients who have IBS seek help from a gastroenterologist. A gastroenterologist is a doctor who specializes in the digestive system. Tests to diagnose IBS might include lab analyses of feces and barium X-rays of the lower digestive tract. For a barium X-ray, a patient drinks a special kind of liquid drink that contains barium. With the barium, the doctor can see how the liquid flows through the digestive system. A doctor may also perform a sigmoidoscopy. This is an instrument on a long thin tube that is inserted through the anal opening up inside the colon. With this test, a doctor can visually examine the inside walls of the intestine. If these tests are negative, it is typically determined that a patient has IBS because all other possibilities are eliminated. Statistics show that about twice as many women develop IBS when compared to men. Most people who have IBS are adults rather than children.   Ã‚  Ã‚  Ã‚  Ã‚  There is no underlying cause for IBS. It is known that a person who has IBS has abnormal contractions, or spasms of the muscles of the colon. However, through research, it has not been found that IBS is caused by abnormal action of the colon. The colon is what moves food wastes through the large intestine. Some of the contractions cause constipation, pain, and gas.