Monday, February 24, 2020

Persuasive Speech on Death Penalty Essay Example | Topics and Well Written Essays - 500 words

Persuasive Speech on Death Penalty - Essay Example Organizations such as the International Commission against the Death Penalty are working towards changing people’s attitudes, getting the public’s support so that together, they can influence, and possibly change the laws regarding the death penalty. For the death penalty policy to come to an end people have to change their attitudes; change starts with the people. The government will only take this seriously if its people show concern. The death punishment should be abolished because demeans the quality of human life, it costs the country a lot of money, it results to the death of innocents, and because life without parole is a sensible alternative. Personally, I am against the death penalty; people, let us join hands in this human rights cause of abolishing capital punishment, and let us change public attitudes towards this inhumane injustice that befalls the American people. In the future, it could be you, your friend, you family that is wrongly convicted for murder; how do you choose to remember this day? Will it be the day that you championed for the death penalty, or the day that you voted against it? Make the right choice by move for the abolishment of the death penalty law. What if one of your family members was wrongly convicted for murder? What if you were put on death row because you happened to be the last person seen leaving a crime scene where a bomb blew up and killed people? It is questions like these that raise public concern; people are more apathetic in cases where this form of injustice does not affect them, however, when a case of this nature becomes more personal, people are empathetic. Why should we be so selfish as to see what others suffer? The death penalty should be abolished because it demeans the quality of human life, it costs the country a lot of money, it results to the death of innocents, and because life without parole is a sensible

Friday, February 7, 2020

Cyprus Agency of Quality Assurance and Accreditation Essay

Cyprus Agency of Quality Assurance and Accreditation - Essay Example In the United States, most of the control over education rests with the various state governments. Each state has different laws and objectives for education, but the states generally permit schools and colleges to operate with considerable independence and autonomy. As a result, American educational institutions can vary widely in the type and quality of their programs. To maintain consistent standards of education, the U.S. Department of Education has recognized private accrediting agencies whom it considers reliable, to develop the standards and accrediting procedures. Most other countries do not have a system of accreditation such as that used in the United States. Instead, they rely primarily on governmental agencies to monitor the quality of education provided by their schools and colleges. In Cyprus, however, private educational associations increasingly work with provincial governmental authorities to periodically assess the quality of colleges and universities. According to Babylon English-English, accreditation is a provision of credentials, delegation of authority; authorization, recognition of (school, a program of learning), http://dictionary.babylon.com/Accreditation A. It is the act of granting credit or recognition (especially with respect to educational institution that maintains suitable standards); "a commission is responsible for the accreditation of medical schools" Institutional accreditation indicates that an entire institution has met certain standards of educational quality. Institutional accreditation suggests that each of an institution’s parts—such as its academic departments or degree programs—contributes to the achievement of the institution’s main educational objectives. Most of the regional and national accrediting associations perform institutional accreditation.

Wednesday, January 29, 2020

Tootsie Roll Industries Inc. Loan Package Essay Example for Free

Tootsie Roll Industries Inc. Loan Package Essay Tootsie Roll Industries Inc. and its branches makes and sells candy including â€Å"Andes mints, Junior Mints, Charleston Chew, Mason Dots, Sugar Daddy, and the ever popular Tootsie Roll, which has been made from the same formula for over a 100 years† (Hoovers Academics, 2012) Tootsie Roll Industry’s customers include a wide variety of supermarkets, dollar stores, discount warehouse clubs, fund-raising charitable organizations, and the United States Military (Reuters, 2012). Team â€Å"A† studied various financial statements, such as the income statements, statements of cash flows and performed a ratio analysis to look at the Financial Condition of Tootsie Roll Industries. A ratio analysis helps explain the relations between the different statements to help manage the company’s opportunity for improvement when looking at each individual financial statement (Kimmel, Weygandt, Kieso, 2009). The financial review revealed that â€Å"product sales have decreased 2.8% from the previous year in the first quarter and cost of goods sold as a percentage of net sales increased from 64.3% to 67.1%† (Tootsie Roll Industries Inc. 10-Q, 2008). As a result of higher total costs from an increase on the costs of ingredients, packaging material costs, and the Canadian dollar foreign exchange rate Fair Value of financial assets of Tootsie Roll Industries (expressed in thousands) for fiscal year 2007 was reported at $73,928. The company has tried to reduce the use of raw materials by using derivative hedging instruments to reduce the market price exposure, to swings, and increase their net profit (Tootsie Roll Industries, Inc. Financial position, 2008). Tootsie Roll Industries Inc. affronts various risks in the market including the fluctuations in prices for the ingredients to make its’ candies and the cost of packaging and fuel for delivery of its products. The Canadian Dollar exchange rate increases the company’s total costs. The company needs to use Canadian dollars to buy a portion of raw and packaging materials as well as to pay for the company’s operating expenses in Canadian plants. Tootsie Roll Industries, Inc. limits its’ exposure to fluctuations in the markets interest rates by investing in and generally holding securities with a maturity rate of at least three years (Tootsie Roll Industries, Inc. 10-Q,  2008). After Team â€Å"A† reviewed the financial statements of Tootsie Roll Industries, Inc. the team members agreed to the decision that it would be advantageous to open a factory in the United States. This strategy will create job opportunities, and decrease the negative effect of th e foreign exchange rate that the company has been experiencing with the Canadian dollar. The decision of opening a new factory promotes good will in the United States with opportunities to expand the business. Tootsie Roll Industries, Inc. management and stockholders analyzed its financial statements to create the new action plan based on the company’s needs. The accountants and financial advisors completed a deep analysis of the company financial ratios, to identify, and compute the liquidity ratios to determine the company’s ability to repay the debt. The solvency ratios determine if the company will survive over a long term, and the profitability ratios predestine the operating success of the company. The profitability ratios, such as the profit margin ratio result very low 10.4% but still profitable, the debt to assets total ratio was 21. 5%, and with the new loan will increase to 31.5% which is still good for such a large company and the times interest earn ratio increased 5.2 times slightly improving the company’s solvency. The current ratio improved 3.44% demonstrating the company’s liquidity (Appendix 1) Tootsie Roll Industries is thinking about opening a factory in the United States and how this will create more job opportunities and also reduce the negative effects on the foreign exchange rate with the Canadian dollar. The best type of loan to seek is CDC/504 program. This program will allow Tootsie Roll to provide jobs for the community while also improving on its interest rates. The requirements for the loan is to provide financial statements, such as the balance sheet, income statement, statement of cash flow, and retained earnings statement for the past three years. The information provided to a lender for the purpose of borrowing money to build a new facility in the United States. The amount of the loan that Tootsie Roll is asking for is $1million to purchase a facility, or build a new facility in the United States. This would be for building purchase, land, equipment, supplies, and any other soft costs needs. The loan requirements according to Small Business Administration (SBA) structure 40% of total project costs by the participating lending company, 50% covering total project costs and 10% covered by Tootsie Roll (SBA, 2012) Therefore, Tootsie  Roll meets the CDC/504 requirements for the loan by either building or renovating a building. The key is to provide new jobs to the community with the possibility of expansion in the near future. The life of the loan is 20 years at a fixed rate with 90% of financing. This type of loan does not require a balloon payment, however Tootsie Roll will be able to make monthly payments until the debt is paid off. Tootsie Roll can offer it is assets for collateral if the debt is not repaid. These assets can be the other property, plant, and equipment (SBA, 2012) Conclusions Team â€Å"A† discussed the reasons for the company to obtain a loan, and the destination benefits of the funds. Another topic discussed was the loan requirements and how to overcome those requirements with a detailed business plan and strategy to expand the business and offer new jobs to help the economy and the community development. Finally the company had to show the financial statements to present a loan package offer to the selected lender, disclosing the new debt ratio, to demonstrate the company’s ability of repayment for the loan. Present and explain how this loan will benefit the community and its benchmarking strategy to compete in the market with top performance companies and increased their market share. Even though the company is adding another debt to its liabilities, it will still help the company’s growth, and lead the industry. References: (n.d.). Retrieved March 10, 2012, from www.hoovers.com: www.hoovers.com/company/Tootsie_Roll_Industries../rrcsif-1.html (n.d.). Retrieved March 10, 2012, from www. reuters.com/finance/stocks/companyProfile?rpc=66..TR: www.reuters.com/finance/stocks/companyProfile?rpc=66..TR Tootsie Roll Industires From 10-Q. (2008, March 29). The United States Securities and Exchange Commision Form 10-Q. Washington, D.C. Tootsie Roll Industries, Inc. and subsidiariescondensed consolidated statements of financial position. (2008, November 11). Tootsie Roll Industries, Inc. 10-Q. Kimmel, P. D., Weygandt, J. J., Kieso, D. E. (2009). Accounting: Tools for business decision making. Hoboken: John Wiley Sons, Inc. www.sba.gov retrieved 12 March 2012

Tuesday, January 21, 2020

Prairie Dogs: A Modern Day Plague :: Free Argumentative Essays

Prairie Dogs ? A Modern Day Plague Almost Every Morning on the plains of eastern Colorado, rancher Ken Holmes squints through a riflescope and sights in on a fat, little prairie dog. At the blink of an eye, he pulls the trigger and a hollow-tipped slug erupts from the barrel. Two hundred yards later, the slug explodes in the prairie dog scattering its ravaged flesh across the plains. Some people say that this is a horrible act, but for ranchers like Ken Holmes, it's away to save his grazing fields. The prairie dog is a controversial animal because many people perceive them to be a prolific nuisance. Shooting and poisoning has reduced an extremely large population, which once covered most of the western U.S. and northern Mexico. In Texas, the historic population at the turn of the century in 1900 was estimated to be approximately 5.5 billion animals. Today, numbers of prairie dogs in Texas are estimated at only 300,000 (cdri). Maybe if these numbers keep decreasing at such an alarming rate, the prairie dog problem may actually come to an end. So no local, state, or federal government should try to bring these numbers up. This animal digs gigantic burrows, and makes extensive tunnels underneath the Earth's surface (bitterroot). This natural act the prairie dog makes kills grass and destroys fields taking away feed for cattle and crops for food. Many scientists believe that this act is a natural fertilizer, giving nutrients back to the soil (National Geographic p.116). If this natural act is a fertilizer, then why are many ranchers and farmers faced with a loss of money. Usually due to the fact that these burrows take up a wide range of they're fields making it difficult to grow and raise anything for a profit. Also, if this fertilizing act actually fertilizes the land, then why is it that they seem to destroy a field rather than help it? Rather than try to shoot them or poison them, some have tried to set aside protected areas, and relocate the prairie dogs. In Boulder, Colorado, approximately 20,000 feet of visual barrier was installed along boundaries of these protected areas. The cost of that was $23,000, but that figure represents only enough to cover about 7.5% of the perimeter surrounding the area. It would require an additional $242,350 to finish that barrier. Instead of this expensive barrier, relocating them was the second option. In order to do this, it would cost upwards of $100,000 just to move them somewhere else (ci boulder). That is a lot of money to be throwing around on an animal that not many people like. If people were going to

Monday, January 13, 2020

How could the Holocaust have beet prevented Essay

You have probably heard about a period of time, not so long ago, known as ‘The Holocaust.’ A holocaust, according to Webster’s dictionary, is ‘a complete destruction by fire’ (Stadtler, 1). In Europe, during this period, there was a complete destruction by fire – of Jewish homes, Jewish businesses, Jewish neighborhoods, and Jewish people. This destruction was carried out under the direction of Adolf Hitler, during the years 1939-1945, but it actually began earlier, in 1933, when Hitler came to power in Germany. In my opinion, the Holocaust, which was caused by ignorance, could very well have been prevented. There were many powerful nations, such as the United Stated, the USSR, and Britain, whose leaders and militaries could have stepped in and helped the Jewish people who were facing extremely brutal persecution. Throughout most of the war, the American government clung to the delusion that the Nazi’s were persecuting the Jews because of their political or religious beliefs. The U.S. closed its gates to emigration from Europe in 1940-1941, when Jews were still allowed to emigrate. ‘Anti-Semitism in America actually increased during the war and started to decline only at the end of it’ (Bauer, 297). A Soviet attitude toward the murder of the Jews simply did not exist. While fighting a desperate battle for its own survival, Britain saved the Jews of Palestine, North Africa, and much of the British Empire from the fate of European Jewry. ‘The British fought only for themselves, but the defense of their own interests coincided with the defense of civilized humanity, including the Jews’ (Bauer, 296). The May 1939 White Paper on immigration to Palestine stated that immigration to Palestine would end after 75,000 had been admitted between 1939 and 1944. When war broke out, the British decreed that no enemy nationals could enter Palestine, which in effect, closed the doors to those who needing rescue most, specifically the European Jews trying to escape the Nazis. At first, the thought of such destruction in Europe was incomprehensible to other Nations. They heard of what was occurring, but did not believe it, and therefore did nothing. ‘The suffering of hundreds of thousands, soon of millions, was evident for consciences to be aroused, for steps to be taken.  Nothing was done’ (Bauer, 297). I feel the ignorance of these Nations was the cause of the loss of 6 million lives. Had these Nations not turned their heads away and ignored what was happening, they could have saved many lives and prevented the Holocaust. By allowing emigration from Europe into their countries, by trying to negotiate with Hitler, or if worse came to worse, assassinating Hitler, things might have been different. By not recognizing the events leading to the Holocaust and of the Holocaust, they also caused the Holocaust along with Adolf Hitler. The Holocaust could only have been prevented by the World Powers, but they failed to do so because they were so ignorant. During the 19th century, European Jewry was being emancipated, and in most European countries, Jews were achieving some equality of status with non-Jews. Nonetheless, at times, Jews were vilified and harassed by anti-Semitic groups. Indeed, some anti-Semites believed that Jewry was an alien ‘race’ not assimilable into a European culture, but they did not formulate any coherent anti-Semitic campaign until Hitler came to power. Germany was defeated in World War I after a four year struggle that left its people exhausted and divided. The harsh peace terms of the Versailles Treaty placed a heavy economic burden on them. Before the war Germany had thought of itself as Europe’s greatest nation. Now it was confused, bitter, and economically crippled, its wealth drained to pay the vast sums demanded by the Versailles Peace Treaty. Rising inflation left many Germans poor and others jobless. Political differences exploded in assassinations and street fighting. The new democratic government of Germany, the Weimar Republic, was unable to prevent disorder and caused people to lose faith in democracy. With Germans of all outlooks desperately seeking solutions for the nation’s problems, Adolf Hitler and the Nazi Party began their climb to power. ‘Hitler was gifted with effective political talents. He offered an explanation for Germany’s defeat, and a vision of Germany’s future destiny, that played upon the fears, prejudices, and hopes of many Germans. He promised to rebuild  Germany’s power and restore its prosperity’ (Isaacman, 16). This won the support of many Germans. Hitler was such an effective speaker that anything he said was believed even if it was not true. Hitler believed that the German people were part of an ‘Aryan race,’ a superior group that should be kept pure to fulfill their mission of ruling the world. He felt that the Jewish people were ‘sub-human,’ when in actuality they were virtually the same as his ‘Aryan race.’ Not only did Hitler have a personal hatred toward the Jewish people, but he also blamed them for ‘stabbing Germany in the back’ after Germany’s defeat in World War I. Hitler used them as scapegoats because they were a minority and were easy to put the blame on. ‘Historians agree that the Holocaust resulted from a confluence of various factors in a complex historical situation. That anti-Semitism festered throughout the centuries in European culture is centrally important; the Jews were (and are) a minority civilization in a majority environment. In periods of crisis, instead of searching for the solution of such crisis within the majority culture, the majority will tend to project blame for the crisis on a minority which is both familiar and weak. As the originators and bearers of an important part of civilization, the Jews are a father civilization against which pent up aggressions are easily unleashed’ (Bauer, 330). Anti-Semitism had always played a role in Nazi propaganda, for Hitler blamed most of Germany’s problems on the Jews. Anti-Jewish laws of every kind were passed. Jews could no longer be judges, lawyers, teachers, government officials, army officers. Jewish doctors could not treat non-Jewish patients, Jews could not employ non-Jews, and Jews and non-Jews could not have social relationships. Jewish property was taken by the governm ent, Jewish businesses were closed down, Jewish children could not attend public schools. All the media were utilized to spread anti-Jewish messages. On the street, Jews were mocked, tormented, and even beaten for no other reason but being Jewish. Jewish people were forced to wear Star of David armbands and were often attacked by storm troopers. On November 9-10, 1938, known as Kristallnacht (‘Night of the Broken Glass’), hundreds of synagogues throughout Germany were burned by Nazi mobs, windows of Jewish shops were smashed, and thousands of Jews were arrested. Kristallnacht was a signal to Jews in Germany and Austria to leave as soon as possible. Several  hundred thousand people were able to find refuge in other countries, but a similar number, including many who were old or poor, ‘stayed to face an uncertain fate’ (Stadtler, 12). The countries of Europe and the United States too, only admitted a small number of Jews. Had these countries made an exception for these people who were being treated poorly in their home countries there would have been a smaller amount of lives lost in the years to come. Throughout the 1930’s, conditions for the Jews in Germany worsened. Some people in the United States refused to buy German products in an effort to put pressure on Hitler, but it did not help. This was not enough, the United States was a strong world power and could have done more to aid the Jewish people of Germany. What could a small amount of people not buying German products do? Absolutely nothing because Germany was much stronger than these few people; the aid of an entire nation was needed, not the aid of a few people. Since no one was stopping Hitler, he proceeded to enlarge Germany’s territory. Threatening to use force if he did not get his way, he gained control of Austria in 1938 and of Czechoslovakia in 1939. Later in 1939, when Hitler invaded Poland, World War II broke out. During the early years of the war, Hitler’s armies conquered most of Europe. Millions of Jews were now under German rule, and Hitler felt he was at last in a position to solve the ‘Jewish Question.’ As Hitler saw it, the ‘Jewish Question’ was simply the fact that the Jews existed. Therefore, the ‘final solution’ emerged as a way to destroy them. Throughout Europe, in all the countries under their control- Poland, Western Russia, Hungary, Czechoslovakia, Lithuania, Latvia, Bulgaria, Yugoslavia, Greece, Italy, France, Holland, Denmark, Norway- the Jews were rounded up and confined in concentration camps or ghettos. Stripped of their property, brutalized, terrified, and disoriented, they were forced to work as slave laborers in abominable conditions. Many died of starvation and disease. Others were shot or beaten to death. Before long, rumors of this brutality reached capitals of the world, but nothing was done. As the war against the Jews progressed, however, the Nazi’s turned to large scale centralized killing operations. Jews from all over Europe were loaded into trains and shipped to death camps, among them, Auschwitz, Treblinka, Sobibor. LOCATION OF GERMAN CONCENTRATION CAMPS ‘In the death camps, human life was destroyed quickly and efficiently’ (Isaacman, 19). Under the whips of cruel SS guards, the Jewish victims were herded off the trains and into gas chambers, where they were exterminated by a poisonous gas. Millions of non-Jews were also systematically killed- political opponents, Slavic peoples, and other minorities. In the case of the Jews, the Nazi’s were determined to annihilate an entire people. Some Jews fought back at every possible opportunity. Some Christians, too, tried to help. Taking great personal risks, they hid Jewish friends in their homes or cellars. Many of these people were caught and killed by the Nazi’s. People willing to take such risks were few and far between in Europe. Had other nations of the world been as righteous and as brave as these people, and combined their efforts, this attempted annihilation of the Jewish people could have been prevented. To some Nazi’s the ‘final solution’ was more important than anything else. ‘Though Germany was hemmed in by enemies and fighting for its life, they diverted valuable resources to the extermination machine’ (Isaacman, 20). Trains that could have carried ammunition to the front were used to transport Jews to death camps. Soldiers who could have been defending their country were instead sent to round up and guard Jewish civilians. ‘After several years of war, Hitler knew he could not defeat America and the other Allies, but he was determined to win at least one victory by wiping out the Jews’ (Isaacman, 20). The United States and other world powers were too focused on the war to maintain their pride. While in Germany Hitler was trying to wipe an entire people off the face of the Earth. If these other nations of the world were not so ignorant, the lives of six million people  could have been saved. Hitler and his Nazi Party treated the Jewish people so inhumanely. He and his party felt that the Jews were biologically different, when in fact they were and are not. Every human being is equal and should be treated equally. No one is superior to anyone else, even though some may have an egocentric attitude. In 1945, Hitler committed suicide. Rather than correcting his errors, Hitler took the easy way out by committing suicide. The ultraorthodox Jewish theology justifies the Holocaust as an act of God, a punishment for sins committed by the Jewish people against their God. Others feel that the Holocaust was a result of man’s betrayal to God. I feel that the Holocaust is not at all justified. During the Holocaust, six million Jewish people died, that is more than one-third (about 34 percent) of the Jewish population. ‘From the liberated Nazi camps, weeping skeletons of men and women emerged. Among them were 200,000 Jews. These have to be added to the 210,000 that survived in France, about 37,000 in Belgium, 20,000 in the Netherlands, about 1,900,000 in the Polish-Soviet area, 350,000 in Rumania, 130,000 in Hungary, and smaller numbers elsewhere. Including Soviet Jewry, part of whom were never under Nazi rule, about 3 million Jews were left in Europe out of the original 9 million Jews before the war’ (Bauer, 334). As I stated before, there is only one thing and one thing only that caused this horrid event called the Holocaust, ignorance. Not just ignorance of the United States and the other world powers, but the ignorance of Hitler and his Nazi Party as well. Had the U.S. and other nations offered aid to the Jewish refugees, and opened their doors to these refugees, they would have saved many lives. Instead, they were just as guilty as the Nazi’s by helping in the destruction of an entire race. WORKS CITED PAGE Bauer, Yehuda. A History of the Holocaust. New York: Franklin Watts, 1983. Chartock, Roselle, Jack Spencer. The Holocaust Years: Society on Trial. New York: Bantam Books, 1978. Des Pres, Terrence. The Survivor: An Anatomy of Life in the Death Camps. New York: Oxford University Press, 1976. ‘Holocaust.’ Microsoft Encarta (CD ROM). 1993. Stadtler, Bea. The Holocaust: A History of Courage and Resistance. New York: Behrman House, Inc., 1973. Isaacman, Clara. Pathways Through the Holocaust. New York: Ktav Publishing House, Inc., 1988.

Sunday, January 5, 2020

The, The And, And The Fashion System - 2112 Words

Question 1 Meaning exists in the culturally constituted world which is why the Volez, Voguez, Voyagez show was created, to put meaning into the LV brand and products, and then for those products to give meaning to individuals which will cause people to want to purchase the products. McCracken’s transfer of meaning is evident in this show in a number of ways that contribute to the advertising system and the fashion system. A large contributor is through the individuals who were involved with creating the show and coming up with all the unique ideas. The first notable individual is the theatrical creator, Robert Carson, who is well known for staging opera productions and museum exhibitions. These creations of his are for prestigious clients, it is also noted that operas and museums are considered to be high-culture activities. These creations have been showcased in prestigious museums such as La Scala and Musee dorsay. 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Friday, December 27, 2019

The Narrative Of Our Lives Intersects With God s Story

This Sunday we will wrap up a sermon series called â€Å"Storyline† in which we have explored how the narrative of our lives intersects with God’s story and helps to move the plot along. You can get caught up on the entire series here. This series has challenged me as I hope it has you. It has caused me to take a step by and examine the many ways in which Jesus has showed up in the storyline of my life and has caused me to look for him more closely in the everyday. Where is God using my story to impact someone else’s? But as the series wraps up this weekend it also has me thinking about happy endings and I had a flashback this week to a storyline out of my own life. During a period when I was in High School, my dad was traveling quite a bit†¦show more content†¦By the time we get to the end she will be thanking us for broadening her horizons and introducing her to a new genre of film.† Yeah, I know what you are thinking†¦..bad idea†¦.. We got home, popped the video in the VCR and all was going very well for the first hour or so, but as the plot moved along towards the climax and conclusion, my mom started to get nervous. â€Å"Does this movie have a happy ending?† she asked skeptically. â€Å"Just watch the movie, mom.† I tried to dodge the question. â€Å"This doesn’t have a happy ending, does it?!† she was catching on†¦. â€Å"Mom! Like, this movie won OSCARS†¦.it’s seriously good†¦..you’re going to love it†¦.just watch!† â€Å"I can tell this movie does NOT have a happy ending!† she continued her protest followed by a gasp, â€Å"Does someone DIE in this movie?! Wait! It’s the cute kid isn’t it?! If the cute kid dies you are grounded!† Spoiler alert†¦..the cute kid died†¦..and I got grounded†¦.. With the maturity of adulthood I can now see the error of trying to force my mom to enjoy a movie that doesn’t have a happy ending. 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