Does Life Exist Elsewhere in the Cosmos

The search for life on other worlds has consumed our imaginations for decades. Humans feed on a constant supply of science fiction stories and movies such as  Star Wars, Star Trek, Close Encounters of the Third Kind, which all cheerfully suggest that they are out there. People find aliens and the possibility of alien life are fascinating topics and wondering if aliens have walked among us is a popular pastime. But, do they really exist out there? Its a good question. How the Search for Life Is Done These days, using advanced technology, scientists may be on the verge of discovering places where life not only exists but may well be thriving. Worlds with life on them may be all over the  Milky Way Galaxy. They could also be in our own solar system, in places that arent exactly like the life-friendly habitats that exist here on Earth. Its not just a search about life, however. Its also about finding places that are hospitable to life in all its many forms. Those forms may be like the life that exists on Earth, or they could be very different. Understanding the conditions in the galaxy that enable the chemicals of life to assemble together in just the right way.   Astronomers have found more than 5,000 exoplanets in the galaxy. These are worlds circling other stars. There are many more candidate worlds to be studied. How do they find them? Space-based telescopes such as the Kepler Space Telescope look for them using specialized instruments. Ground-based observers also look for extrasolar planets using very sensitive instruments attached to some of the worlds largest telescopes.   Once they find worlds, the next step for scientists is to figure out if they are habitable. That means, astronomers ask the question: can this planet support life? On some, conditions for life could be quite good. Some worlds, however, orbit too close to their star, or too far away. The best chances for finding life lie in the so-called habitable zones. These are regions around the parent star where liquid water, which is necessary for life, could exist. Of course, there are many other scientific questions to be answered in the search for life.   How Life is Made Before scientists can understand if life exists on a planet, its important to know how life arises.  One major sticking point in discussions of life elsewhere is the question of how it gets started. Scientists can manufacture cells in a laboratory, so how hard could it really be for life to spring up under the right conditions? The problem is that they are not actually building them from the raw materials. They take already living cells and replicate them. Thats not the same thing at all. There are a couple of facts to remember about creating life on a planet: Its NOT simple to do.  Even if biologists had all the right components, and could put them together under ideal conditions, we cant yet make even one living cell from scratch. It may very well be possible someday, but not now.Scientists dont really know how the first living cells formed. Sure they have some ideas, but no one has replicated the process in a lab.   What they do know are the basic chemical building blocks of life. The elements that formed life on our planet existed in the primordial cloud of gas and dust from which the Sun and planets arose. That would include the carbons, hydrocarbons, molecules, and other pieces and parts that make up life. The next big question is how it all came together on early Earth to form the first one-celled life forms. Theres not a complete answer to that one, yet. Scientists know conditions on early Earth were conducive to life: the right mix of elements was there. It was just a matter of time and mixing before the earliest one-celled animals came about. But, what was it that spurred all the right things in the right place to form life? Still unanswered. Yet, life on Earth — from the microbes to the humans and plants — is living proof that it is possible for life to form. So, if it happened here, it could happen elsewhere, right? In the vastness of the galaxy, there ​should exist another world with conditions for life to exist and upon that tiny orb life would have sprung up. Right? Probably. But no one knows for sure yet. How Rare is Life in our Galaxy? Given that the galaxy (and universe) for that matter, is rich with the basic elements that went into creating life, its very likely that yes, there are planets with life on them. Sure, some birth clouds are going to have slightly different mixes of elements, but in the main, if were looking for carbon-based life, theres a good chance its out there. Science fiction likes to talk about silicon-based life, and other forms not familiar to humans. Nothing rules that out. But, theres no convincing data showing the existence of any life out there. Not yet. Attempting to estimate the number of life forms in our galaxy is a bit like guessing the number of words in a book, without being told which book. Since there is a large disparity between, for instance, Goodnight Moon and Ulysses, it is safe to say that the person doing the guessing doesnt have enough information. That may seem a bit depressing, and its not the answer everybody wants. After all, humans LOVE science fiction universes where other life forms are teeming out there. Chances are, there is life out there. But, just not enough proof. And, that raises the question, if there IS life, how much of it is part of an advanced civilization? Thats important to think about because life could be as simple as a microbial population in an alien sea, or it could be a full-blown space-faring civilization. Or somewhere in between.   However, that doesnt mean there isnt any. And, scientists have devised thought experiments to figure out how many worlds might have life in the galaxy. Or the universe. From those experiments, theyve come up with a mathematical expression to give an idea about how rare (or not) other civilizations may be. Its called the Drake Equation and looks like this: N R*  Ã‚ · fp  · ne  Ã‚ ·fl  Ã‚ ·fi    · fc  Ã‚ · L. where N is the number you get if you multiply the following factors together: the average rate of star formation, the fraction of stars that have planets, the average number of planets that can support life, the fraction of those worlds that actually develop life, the fraction of those that have intelligent life, the fraction of civilizations that have communications technologies to make their presence known, and the length of time that theyve been releasing them.   Scientists plug numbers in for all these variables and come up with different answers depending on what numbers are used. It turns out there could be just ONE planet (ours) with life, or there could be tens of thousands of possible civilizations out there.   We Just Dont Know — Yet! So, where does this leave humans with an interest in life elsewhere? With a very simple, yet unsatisfying conclusion. Could life exist elsewhere in our galaxy? Absolutely. Are scientists certain of it? Not even close. Unfortunately, until humanity actually makes contact with a people not of this world, or at least begin to fully understand how life came to exist on this tiny blue rock, the questions about life elsewhere arent going to be answered. Its most likely that scientists will find evidence of life in our own solar system first, beyond Earth. But, that search requires more missions to other places, such as Mars, Europa, and Enceladus. That discovery may come about much faster than the discovery of life on worlds around other stars.   Edited by Carolyn Collins Petersen.

College Athletes Should Not Be Paid - 1140 Words

Bailey Duggan Professor Gina Rho Freshman composition 111 21 march, 2016 Money and sports Collegiate athletes attend college to master their craft before going professional, and should not be paid. This also does not factor in other things such as injury and other issues that could arise. Colleges paying students to perform is not merited and would only cause more problems. Scholarships are important because they allow a student who could not usually attend college for free with the only requirement being that they play on the football team. That is why student athletes should not get paid, because they are already receiving a free education. The National Collegiate Athletic Association (NCAA) of college football would be nothing without its players. The NCAA is broken up into three divisions, going from best known and talented universities in division one to the least known and talented universities in division three. Depending on the talent of the high school player he can pick from any of the three divisions. If that same player reaches the ultimate go al of a college football player, which is to be recruited to the Nation Football League (NFL) then that player is known as a Premium college player. Universities that would pay college football players would set a precedent that sports are more important than an education, which is why they should not get paid. The argument that college football student athletes should be paid originated from these divisions’ threeShow MoreRelatedShould College Athletes Be Paid?1578 Words   |  7 PagesAshay Mehta Nou Per 8 Should College Athletes Be Paid? One of the hottest debates in the sports industry is if college athletes should be paid. If you want to pay these athletes, how would the college determine the dollar amount that should be paid? Should the basketball team make more than the football team? Should the the soccer team be paid as well? Cheerleading? Chess team? Should everyone on the team get a salary? What if your college is good at football and your basketball team is awfulRead MoreShould College Athletes Be Paid?1398 Words   |  6 Pagesbelieve that college athletes at the highest performing schools are better treated than others. Although they do not get paid, they do receive some benefits for being athletes that other students would not get. One advantage for playing a sport is access to scholarships that some schools reserve for their athletes. Depending on the school and the athlete’s performance, money towards tuition is often given. Only some schools are willing to grant â€Å"full-ride† scholar ships for certain athletes. AccordingRead MoreShould College Athletes Be Paid?1289 Words   |  6 PagesThroughout the years college sports have been about the love of the game, filled with adrenaline moments. However, the following question still remains: Should college athletes get paid to play sports in college? Seemingly, this debate has been endless, yet the questions have gone unanswered. The National Collegiate Athletics Association (NCAA) plays a vital role in this debate. The NCAA is a billion dollar industry, but yet sees that the athlete should get paid for their hard work and dedicationRead MoreShould College Athletes Be Paid?1334 Words   |  6 Pagesrising to the surface is â€Å"Should college athletes be paid?†. This has become a burning question. The NCAA is a multibillion-dollar industry, that makes millions, if not billions, in revenue. Yet it’s still maintains the non-profit status meaning that the industry is not set on making a profit and none of the revenue that is made is distributed to its members, managers, or officers. While most players who play in college sports are under a scholarship, that pays for the college tuition, books, and housingRead MoreShould College Athletes Be Paid?1364 Words   |  6 PagesHave you paid attention to all of the news that has been surfacing about collegiate sports lately? It is a big topic now days in the world of sports on weather college athletes should be getting paid to play sports. College athletics have gained great popularity of the past few decades, and have brought schools lots of revenue. A lot of college athletes think they should be getting paid for their services they do for their school. College sports like basketball and football generate over six billionRead MoreShould College Athletes Be Paid?1130 Words   |  5 PagesWhat college athlete would not want to be paid to play the sport that he or she loves? The real question is, though, should college athletes be paid fo r their roles in a college’s athletics? They are many points to each side of this recent controversial topic, which is why this has been made into such a hot debate in the past couple of years. As of right now, these athletes are not getting paid, but many of them truly believe that they should. Others believe that they already are being paid throughRead MoreShould College Athletes Be Paid?986 Words   |  4 PagesPaying the College Athlete The college athlete has steadily grown in popularity in the United States over the span of the past decades. Monetarily speaking, this increased publicity has been extremely beneficial for National Athletic Association (NCAA) and all the colleges involved in athletics which has sparked the dispute of whether or not the athlete should be paid for their hard work and dedication on the field and to their school or if the athletic scholarship is more than enough. College athletesRead MoreShould College Athletes Be Paid?1239 Words   |  5 PagesLindsey Simmerman Speech 102 T/Th 1:00-2:15 October 25, 2016 Should college athletes be paid to play? Specific Purpose: To persuade the class to agree with my stance on paying college athletes to play sports Thesis: College football is the hours players spend practicing and performing, the number of injuries the players face, and the persona these athletes must portray every day all the while watching their schools, coaches, and the National Collegiate Athletic Association (NCAA) get all the compensationRead MoreCollege Athletes Should Be Paid1254 Words   |  6 PagesSome college athletic departments are as wealthy as professional sports teams. The NCAA has an average annual revenue of $10.6 billion dollars. College athletes should be paid because of the amount of revenue that they bring to their college. Each individual college should pay its athletes based on how much revenue they bring to the college in which they attend. The colleges that win their Division title, their Conference title, or the National championship, give bonuses to the Head coach of thatRead MoreCollege Athletes Should Not Be Paid1558 Words   |  7 Pagesstudent-athletes participate in a variety of different s ports, and currently they do not receive paychecks for their performances. College athletics have attained an extensive popularity increase among Americans over the past few decades. This has resulted into increased revenues for the National Collegiate Athletic Association [NCAA] and the participating colleges, which has fuelled the debate of whether or not college athletes should collect an income. College athletes should not be paid to play

Korean Free Essays

Korean| Romanized| Translation| | Een-sah| Greetings| . ( )| Nae-il tto manapshida (mannayo)| Until tomorrow! | | Toh Bayo| Literally means: â€Å"See you again†| | Chal-ga| Bye! | (14) . Ijeobeoryeonneundeyo. We will write a custom essay sample on Korean or any similar topic only for you Order Now I’ve forgotten. (15) â€Å"Test† â€Å"Test† hangugeoro mwoyeyo? How do you say â€Å"test† in Korean? (16) â€Å" † . â€Å"Siheom†irago haeyo. You say â€Å"siheom†. (17) . Hangungmallo haseyo. Please speak/say it in Korean. (18) ? . Dasi hanbeon hae boseyo Try it again. (19) . Majasseoyo. That’s correct. (20) . Teullyeonneundeyo. That’s not right. (21) . Oneureun iman hagesseoyo. We’ll stop here today. Hyeonu: Bae an gopa? You hungry? (Lit. Aren’t you hungry) Minjun: Eo†¦ yakgan. Yeah, a bit. Hyeonu: Jeomsim mwo meogeullae? Pija joahae? Whaddaya want for lunch? Pizza ok? Minjun: Pija? Geureom. Pizza? Alright. Hyeonu: Geureom, uri pija meokja. Pizza it is then. (Lit. Then let’s eat pizza. ) Romanisation and Translation Hyeonu: Deureogaja. Let’s go in here. (Minjun sees Hyeonu eating an olive. ) Minjun: Neo ollibeu joahae? You like olives? Hyeonu: Eung, wae? Neon sireo? Yep, why? Don’t you like ‘em? Lit. You dislike them? ) Minjun: Eo. Nan byeolloya. Nah. (Lit. Yeah) Not really. (Lit. I don’t particularly. ) Vocabulary Let’s go in. ? [? +? ] you ? you dislike olive(s) ? yeah; oh like ? [? +? ] I ? yeah/yep not really ? why Jihun: Nan jibe ga. Going home. : ? : ?. , : . : ? . . : , . ?. Romanisation and Translation Jihun: Jig eum mwo hanya? Whatcha doin’? Minseo: Ripoteu sseo. Geunde, wae? Writing an assignment. Why? (Lit. Anyway/but, why? ) Minseo: Na bappa. Ppalli malhae. I’m busy. Just say it. How to cite Korean, Papers

Ted Bundy (1453 words) Essay Example For Students

Ted Bundy (1453 words) Essay Ted BundyTed Bundy is one of the worst serial killers in history. His Antisocial personality and psychoticcharacter made him feared across the country. After all was said and done Ted left behind a trailof bloody slayings that included the deaths of 36 young women and spanned through four states. The biggest question in many people’s mind was how could someone as intelligent, highlyaccomplished, and praised as Bundy do such a thing?Theodore Robert Bundy was born November 24th, 1946 in Burlinton, Vermont. Hismother Eleanor Louise Cowell was 22 when she had him. Ted’s mom never told him muchabout his father except that he was in the armed forces and they had only dated a few times. Tedwas left in foster care for two months while his mom and parents decided what to do with him. In 1946 an illegitimate child was extremely looked down upon by society. Once they decided tokeep Ted his grandparents told everyone he was their adopted son. Ted knew who his biologicalmom was, but outsiders were told that she was his sister. Ted adored his grandfather, he was theonly man Ted really respected. His grandfather was also particularly fond of Ted. Ted would goon camping and fishing trips with his grandfather. Ted thought he was just a great guy, but thefamily thought different. They would describe his grandfather as an ill-tempered tyrant. He wasracist, intolerant, and a perfectionist. He expected everyone to meet his demands. Hisgrandfather was also verbally abusive toward other family members and physically abusivetoward his wife. He also physically mistreated animals including the family pet. Ted’sgrandmother suffered from depression. It got so bad that she was eventually treated withelectroshock therapy. She also suffered from agoraphobia and never left the house. Could thisbe the reason Ted turned out how he did?The older Ted got, the more it became more difficult to hide his family’s identity and hissecret mother. With this his mother moved to Washington, where she met and married JohnBundy. At the time Ted was four years old. He was adopted by John and his new parents hadfour children together. From the beginning Ted did well in school. His teachers complimentedhim on his good grades. Ted was active in Boy Scouts and attended church regularly. He alsoheld a part-time job and made excellent grades. Ted didn’t date much in high school and wasdescribed as being shy. It was around this time Ted began sneaking out of the house and peepinginto windows. He became a â€Å"Peeping Tom.† 1He reported as a child he had become fascinatedby sexual violence. He was warned about the effects of pornography and stated the it â€Å"brings outa hatred that is just too terrible to describe.† He also began shoplifting for expensive items andtold his mom that they were gifts. He was picked up at least twice by juvenile authorities forsuspicion of auto theft and burglary, but nothing came of it. Ted participated in many respectable behaviors that helped make it so unbelievable toaccept his guiltiness. He caught a purse snatcher and was given a commendation from the policedepartment. He also saved a drowning toddler once by diving into a lake after him. Ted alsoworked for a suicide prevention hotline talking others out of killing themselves. He wroterape-prevention books and became active in politics gaining the attention of important, highlyknown people. Ted worked many low paying jobs to pay for college. He was a busboy at ahotel, a messenger, and clerks at various stores. He left most jobs after only a few months. Some employers said he was a good worker while others gave him less than favorablecomments. .ud1144872211e707250eb974a0f21b3e6 , .ud1144872211e707250eb974a0f21b3e6 .postImageUrl , .ud1144872211e707250eb974a0f21b3e6 .centered-text-area { min-height: 80px; position: relative; } .ud1144872211e707250eb974a0f21b3e6 , .ud1144872211e707250eb974a0f21b3e6:hover , .ud1144872211e707250eb974a0f21b3e6:visited , .ud1144872211e707250eb974a0f21b3e6:active { border:0!important; } .ud1144872211e707250eb974a0f21b3e6 .clearfix:after { content: ""; display: table; clear: both; } .ud1144872211e707250eb974a0f21b3e6 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ud1144872211e707250eb974a0f21b3e6:active , .ud1144872211e707250eb974a0f21b3e6:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ud1144872211e707250eb974a0f21b3e6 .centered-text-area { width: 100%; position: relative ; } .ud1144872211e707250eb974a0f21b3e6 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ud1144872211e707250eb974a0f21b3e6 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ud1144872211e707250eb974a0f21b3e6 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ud1144872211e707250eb974a0f21b3e6:hover .ctaButton { background-color: #34495E!important; } .ud1144872211e707250eb974a0f21b3e6 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ud1144872211e707250eb974a0f21b3e6 .ud1144872211e707250eb974a0f21b3e6-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ud1144872211e707250eb974a0f21b3e6:after { content: ""; display: block; clear: both; } READ: Population and natural disasters EssayIt is likely that Ted killed his first victim while in his teens. A young schoolmatedisappeared at this time. He is said to have begun his serial killings in his late twenties in 1974. However many people believe that he started earlier than this. He is said to be the suspect innumerous unsolved murders. In January of 1974, an 18 year old student by the name Joni Lenz was found unconsciousin her bedroom. Ted had beaten her with a metal rod and then inserted it into her genitals. Jonisurvived but was in a coma for several months and had no memory of the event at all. A monthlater Ted had struck again. He had abducted and killed a 21 yea r old woman named, Lynda AnnHealy. Lynda didn’t show up for work or dinner that day friends and family started to worry. Healy’s parents immediately called the police. Soon after they found blood dripping from LyndaAnnn’s mattress. Police also found a night gown close to the bed with blood all over it. Herclothes and backpack from the night before were also missing. Where was Lynda Ann though?Investigators were puzzled there was no evidence whatsoever that would help lead them toLynda. Six weeks later, a 19 year old college student never arrived at a jazz concert she wasgoing to. The next month a freshman girl disappeared on the way to a movie. Two other womendisappeared over the next two months. Seven girls had vanished through out the states of Utah,Oregon and Washington, within the spring and summer of 1974. All the girls had strikingsimilarities, they were all thin white girls who had parted hair and were wearing slacks at thetime of the disappearance. Ted w ould use fake casts, splints, and crutches to get his victims to help him. He woulduse little things like how he needed help to carry his books or load up his car. In July 1974though, he was able to convince a Janet Ott to help him load a sailboat up at his parent’s house. A couple picnicking near by, remembered a handsome young man approaching Ott. From whatthe couple could hear, the man’s name was Ted. The girl was never seen again. That same dayhe abducted 18 year old Denise Naslund while at a park. Ted had now abducted two people inbroad daylight using his real name. People would not believe that a killer would actually use hisreal name. This lead the press to call these cases the â€Å"Ted† cases. In 1974 the first pieces ofbodies were slowly being found. The police began to discover the severity and scope of thekiller. By this time Ted had moved to Utah where he became a dormitory manager at theUniversity of Utah. Here in Utah he killed 16 year old Nancy W ilcox. Three weeks later hekilled 17 year old Melissa Smith. Melissa’s father was the Midvale, Utah’s, Police Chief. Mr. Smith would warn her about the dangers of the world, because of all the wrong he had seenthrough out his career. His worst nightmare came true on October 18 1974, when Melissadisappeared. Ted had killed at least 11 times in Utah and nearby Colorado. Police would soon get there break in the case. Ted would approach 18 year old CarolDaRonch. Ted told her that he had seen someone try to break into her car and he would reallylike it if she would go along with him to the parking lot to see if anything had been stolen. Carolassumed the man was mall security because he seemed so in control of the situation. When theygot to the car Carol told Ted that everything was there. Ted who had told Carol his name wasOfficer Roseland, was not satisfied and wanted to take her to police headquarters. He wantedher to file a complaint. When he led her to a Volkswagen bug, she became suspicious and askedfor identification. Ted pulled out a gold badge quickly and escorted her into the car. Ted droveoff in t he opposite direction of the police station. After a short while of being in the car Tedtried to put handcuffs on Carol. Carol screamed and Ted pulled out a handgun and threatened tokill her. Carol soon found herself up against the car while Ted had a crowbar in his hand readyto strike her in the head. She kicked his genitals and managed to break free, she ran towards theroad and caught the attention of a couple, who drove her to the police station. Carol told themwhat happened and gave a description. 2Her reports of the events including his attempted use ofhandcuffs and a crowbar would provide significant evidence leading to Ted’s eventual arrest. Afew days later, off Carols coat a blood type was found. It was type O, the same as Ted Bundy’s,as police would learn later on. In August 1975 Ted was stopped for driving suspiciously. The car would be searchedand Ted was arrested. 3 At the time of arrest. A crowbar, ice pick, ski mask, mask of Biographies

Social Responsibility and Integrated Reporting †Assignmenthelp.com

Question: Discuss about the Social Responsibility and Integrated Reporting. Answer: Introduction: Ratio analysis is the most widespread tools used by companies for analyzing a business financial standing (William, Glover and Prawitt 2016). This analysis is very easy to understand and compute that makes it so famous than any other accounting measurement tools. It is used by large and small companies for comparing their financial information. This ratio does not take into account the company size or the industry. This analysis is just a raw computation of financial position as well as performance of any business enterprise irrespective of nature and size of operations. In similar ways, this study uses ratio analysis measurement tool for predicting the financial performance of Double Ink Printers Limited. The study had used four broad categories of ratio analysis such as profitability ratio, liquidity ratio, efficiency ratio and solvency ratio (Simnett, Carson and Vanstraelen 2016). Double Ink Printers Limited 2013 2014 2015 Gross Profit 17.55085935 16.1262086 15.1969075 Table: Gross Profit Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays gross profit ratio of DIPL for three consecutive years. To that, it is noted that there had been constant decline in gross profits and this means that the company has not improved in their profitability position over these years (Sierra?Garca, Zorio?Grima and Garca?Benau 2015). In the year 2013, the gross profit ratio of DIPL arrives at 17.55, further there was slight decline of gross profit at 16.12 (2014) and finally at 15.19 for the year 2015. Net Profit ratio Double Ink Printers Limited 2013 2014 2015 Net Profit 6.895796796 6.0779639 6.83897192 Table: Net Profit Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays net profit ratio of DIPL for three consecutive years (Carson, Redmayne and Liao 2014). To that, it is noted that there had been decline in net profit from 2013 to 2014 and then there was increase in net profit for the year 2015. In the year 2013, the net profit ratio of DIPL arrives at 6.89, further there was slight decline of net profit at 6.077 (2014) and finally increase at 6.83 for the year 2015. Return on assets Double Ink Printers Limited 2013 2014 2015 Return on assets 18.24586234 14.4075478 11.3667738 Table: Return on assets Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays return on assets ratio of DIPL for three consecutive years. To that, it is noted that there had been constant decline in return on assets and this means that the company has not improved in their profitability position over these years (Cohen and Simnett 2014). In the year 2013, the return on assets ratio of DIPL arrives at 18.24, further there was slight decline of return on assets at 14.40 (2014) and finally at 11.36 for the year 2015. Return on Equity Double Ink Printers Limited 2013 2014 2015 Return on Equity 25.78349727 21.2484827 24.2617459 Table: Return on equity Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays return on equity ratio of DIPL for three consecutive years. To that, it is noted that there had been decline in return on equity for the year 2013 and 2014 and then increase in return on equity for the year 2015. In the year 2013, the return on equity ratio of DIPL arrives at 25.78, further there was slight decline of return on equity at 21.24 (2014) and finally at 24.26 for the year 2015. Liquidity ratio Double Ink Printers Limited 2013 2014 2015 Current Ratio 1.424851 1.466559 1.500731 Table: Current Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays current ratio of DIPL for three consecutive years. To that, it is noted that there had been constant increase in current ratio and this means that the company has improved in their liquidity position over these years. In the year 2013, the current ratio of DIPL arrives at 1.42, further there was slight increase of current ratio at 1.46 (2014) and finally at 1.50 for the year 2015. Quick ratio Double Ink Printers Limited 2013 2014 2015 Quick ratio 0.827976 0.944834 0.847273 Table: Quick Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays quick ratio of DIPL for three consecutive years. To that, it is noted that there had been increase in quick ratio from 2013 to 2014 and then decrease for the year 2015 and this means that the company has improved in their liquidity position over these years. In the year 2013, the quick ratio of DIPL arrives at 0.82, further there was slight increase in quick ratio at 0.94 (2014) and finally at 0.84 for the year 2015. Inventory turnover ratio Double Ink Printers Limited 2013 2014 2015 Inventory Turnover ratio 12.50228261 11.8366586 8.815931109 Table: Inventory turnover Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays inventory turnover ratio of DIPL for three consecutive years. To that, it is noted that there had been constant decline in inventory turnover and this means that the company has not improved in their efficiency position over these years. In the year 2013, the inventory turnover ratio of DIPL arrives at 12.50, further there was slight decline of inventory turnover at 11.83 (2014) and finally at 8.81 for the year 2015. Debt to Equity Ratio Double Ink Printers Limited 2013 2014 2015 Debt to equity ratio 0.413115 0.474816 1.134444326 Table: Debt to equity Ratio of DIPL for the year 2013, 2014 and 2015 (Source: Created by Author) The above table and graphs portrays debt to equity ratio of DIPL for three consecutive years. To that, it is noted that there had been constant increase in debt to equity and this means that the company has not improved in their solvency position over these years. In the year 2013, the debt to equity ratio of DIPL arrives at 0.41, further there was slight increase in debt to equity at 0.47 (2014) and finally at 1.13 for the year 2015. Analytical approach can be used by the auditor where they can analyze the results that widely influences audit planning function. Ratio analysis had been used in the case study as it provides information and depicts the financial position of DIPL for the year ending 30th June 2015. It is necessary for the auditor to evaluate the financial health of DIPL after identifying favorable and unfavorable changes by using ratio analysis as a point of reference. It is important for an auditor to compare ratios for three consecutive years and then interpret the information for evaluating the capacity of business to find out whether business can meet short-term or long-term obligations. As far as profitability ratio is concerned, DIPL had not at all improved in terms of profitability for the year 2015. The company had seen decline in their profits that give rise to going concern issues faced by the company (Eilifsen et al.2013). As far as liquidity ratio is concerned, DIPL had shown improvement in terms of liquidity for the year 2015. DIPL faces increased financial risk over the three consecutive years. It is all about the disclosures that are related to risk and need proper information mentioned in the reports (Crockett and Ali 2015)As far as efficiency ratio is concerned, DIPL has not improved in terms of efficiency. The company engages in proper writing back allowances for any loss that prevails in their stocks. It is important to check over the inventory performance allowance for such validity of actions (Junior, Best and Cotter 2014). Classification of inherent risk factors based on nature of business operations of DIPL Double Ink Printers Limited Risk Material misstatement in the financial statement Financial risk The risk that takes place within a business when the company could not pay off their long-term liabilities within the stipulated time frame (Knechel and Salterio 2016) DIPL was involved in manipulating their financial records in order to maintain current ratio and debt to equity ratio as desired by the lending company. For this reason, DIPL should inflate their current assets by increasing values of receivables or inventory so that current assets are properly maintained and the company can pay off day-to-day expenses. It is also necessary for the company to inflate the equity valuation through increased value of retained earnings so that the company can maintain agreed debt to equity ratio in the near future (Lenz and Hahn 2015). Information technological risk The risk that takes place when any business decides to implement information technology. This decision can even have negative impact if there is deficiency in the informational technology control at any point of time (Louwers et al. 2015). DIPL could not balance between new accounting system and existing accounting software. This led to issues that relates with improper recording of transactions within stipulated time frame. The company failed to follow accounting concept of periodicity as that had adversely affected the company such as getting access to inaccurate results and unfavorable profitability position. As well (Rahim and Idowu 2015). Identification of key risk factors that relates to misstatement of financial reporting Risk factors Material misstatement in the financial reporting Debt covenants DIPL faced several risk while operating the business such as debt covenants. Finance Department of DIPL was in huge pressure as they had to find ways where the company can meet various debt covenants. A loan of 7.5 million had been taken by DIPL from BDO Finance Limited in the year 2015 on main two conditions. If DIPL failed to cover any of the conditions, then the loan will be taken back by BDO Finance Limited. In order to maintain current ratio, DIPL had inflated the current assets. The company had even manipulated with retained earnings figures that are not acceptable any time. Nature of control environment DIPL had faced several risks while operating the business such as nature of control environment. This risk factor directly link to the fact that there are some fraudulent activities practices in the financial statement of DIPL. This can be poor defined job description or poor segregation of work among the staff members. The company even manipulates with the stock figures by showing less stock at the time of cash arrival. Overall, there is improper system used by the company and efforts need to be made to mitigate the fraudulent activities as far as possible. Effect of risk factors on audit conduct Effect of debt covenants on audit plan- In order to meet the debt covenants, DIPL should balance their current assets and current liabilities. They need to decide whether there is any inflation present in current assets or deflation present in current liabilities. It is important for the company to involve in careful verification of retained earnings. Effect of control environment on audit plan- In order to have a control over the environment, DIPL should keep a balance of stock so that there is no excess or shortage of it as both are not favorable condition. It is important that the quantity of orders placed for the stock purchase and stock received should match. The company should not engage in any of the manipulation activities as that will worsen the overall environmental factors of business enterprise. Reference List Carson, E., Redmayne, N.B. and Liao, L., 2014. Audit market structure and competition in Australia.Australian Accounting Review,24(4), pp.298-312. Cohen, J.R. and Simnett, R., 2014. CSR and assurance services: A research agenda.Auditing: A Journal of Practice Theory,34(1), pp.59-74. Crockett, M. and Ali, M.J., 2015. Auditor independence and accounting conservatism: Evidence from Australia following the corporate law economic reform program.International Journal of Accounting Information Management,23(1), pp.80-104. Eilifsen, A., Messier, W.F., Glover, S.M. and Prawitt, D.F., 2013.Auditing and assurance services. McGraw-Hill. Junior, R.M., Best, P.J. and Cotter, J., 2014. Sustainability reporting and assurance: A historical analysis on a world-wide phenomenon.Journal of Business Ethics,120(1), pp.1-11. Knechel, W.R. and Salterio, S.E., 2016.Auditing: Assurance and risk. Taylor Francis. Lenz, R. and Hahn, U., 2015. A synthesis of empirical internal audit effectiveness literature management pointing to new research opportunities.Managerial Auditing Journal,30(1), pp.5-33. Louwers, T.J., Ramsay, R.J., Sinason, D.H., Strawser, J.R. and Thibodeau, J.C., 2015.Auditing assurance services. McGraw-Hill Education. Rahim, M.M. and Idowu, S.O. eds., 2015.Social Audit Regulation: Development, Challenges and Opportunities. Springer. Sierra?Garca, L., Zorio?Grima, A. and Garca?Benau, M.A., 2015. Stakeholder engagement, corporate social responsibility and integrated reporting: an exploratory study.Corporate Social Responsibility and Environmental Management,22(5), pp.286-304. Simnett, R., Carson, E. and Vanstraelen, A., 2016. International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities.Auditing: A Journal of Practice Theory,35(3), pp.1-32. William Jr, M., Glover, S. and Prawitt, D., 2016.Auditing and assurance services: A systematic approach. McGraw-Hill Education.

Explain how to monitor children and young people’s development using different methods free essay sample

Monitoring children and young people’s development consists of Health checks, screening tests, observations, learning journals, assessment, planning, implementation and evaluation. Health checks are used to establish where children are developmentally, compared to their peers, this is to monitor whether any additional help is needed physically or mentally. For example, a parent who is taking their baby for a health check, with their Health visitor, will be asked a series of questions about their crawling or walking, how they feed and speech. It is the responsibility of the parent to make sure that any concerns are reported to the health visitor. Similarly screening for children continues up to the age of 16 and is designed to make sure that any health problems are spotted and can be dealt with early. These tests include The School Entry Health Check which is testing for health, hearing and vision. Other checks include diabetic tests, anaemia test, thyroid function test and asthma test. We will write a custom essay sample on Explain how to monitor children and young people’s development using different methods or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Before a child starts at a setting the practitioner should gather information about the child by producing a file about them containing handover notes from previous childminders or nurseries, the child’s likes and dislikes, any allergies and his typical daily routine. Observations are carried out on a day to day basis. A practitioner, parent or carer should always informally be watching out for a child’s development and progress or if there is any additional needs. Formal observations are normally documented to make sure that children are following the stages of development for their age, by gathering all information about that child. Over a period of time this will be obtained on a learning journal or development tool. It is a personal collection of notes, observations, all about me and evidence and is used as a guide for a child’s progression and development. A development tool provides a reflective picture of how a child is developing and if any additional help is needed. Assessments are needed to make a judgement on a child’s development based on the seven areas of learning. Once the EYFS has been followed and that child has accomplished their goals for their age, then next steps will be carried out on that individual child. The practitioner or teacher should gather all the relevant information for that child, including observations, learning, health, behaviour and any additional information. With this the practitioner should then come up with a plan based on the data to enhance the child’s development further. Then planning will take place to set goals and plan strategies to help children progress and develop or just consolidate existing skills. After this, implementation takes place. Implementation is the carrying out, execution, method or practice of a plan. For example a child successfully carrying out an activity based on their next steps. Evaluating these plans are crucial as they may need reviewing or re-planning. In a setting where there are a number of staff, they may have information to contribute to the assessment by making appropriate changes or if a there are any concerns of a child. A 2 year check is also carried out on all children between the ages of 2 – 3 as per guidelines from the EYFS. The aims of the check are to: Review development in prime areas,give parents a clear picture of development, help practitioners understand and plan for the child’s needs, help parents understand and support development at home, note areas of good progress and identify any areas of slower progress and to identify actions to address any concerns. It is important that all practitioners and parents work together to bring the four themes of the EYFS in action for all children. These are – A unique child + Positive Relationships + Enabling Environments = Learning and Development. The EYFS states that, Every child is a unique child who is constantly learning and can be resilient, capable, confident and self-assured. With this it imperative that any knowledge of a child’s development is shared with other practitioners working in that setting and with parents, in sorting out the learning process of each child. Some settings hold frequent meetings with the parents so they are aware of any next steps that could be accomplished at home. Other settings produce a daily diary or a personal record book so a parent can take this home. Information could be stored in the diary about any further developments and how their child is progressing and learning.

How did the Christian Church contribute to the development o essays

How did the Christian Church contribute to the development o essays Today, Spain is one of the most influential countries in Europe. It is a country that is portrayed as being strong, sophisticated and stable. However, Spain's past and the route in which the country has taken to be where it is now were shaped hugely in the medieval ages. During the medieval ages Iberians experienced great change in with the transformation of Iberia from that of an Islamic culture to one based upon Christianity. Iberian culture fluctuated greatly during the medieval ages and the contrasting lifestyles of the Christians and the Moors led to an interesting mix in terms of society. Most aspects of society changed during this period, though the period in which the moors governed the area has also left some reminders of the time which are still in evidence nowadays. One of the main aspects of society that the Christian Church decided to improve was the education system. The Christian Church observed that the present education system was ineffective largely due to the neglecting of that system by the Moors during Iberia's uncultured past. Initially, much attention was given to the problems of education. The improvements which took place included the creation of schools in the most highly populated Christian areas. Most of these improvements to the education system took place during the 13th century. Municipal schools, cathedral schools and Universities were built. Through this avenue the change to Christianity was strengthened by the introduction of lecturers from Italy and France; both Christian nations. There were also improvements in the field of health care again occurring in the 13th century. The hospital movement, in which many health facilities were created, was in full flow during this century. As a result, the region of Castille benefited by the establishment of many hospitals and leprosarium. Nine hospitals and hospices were erected in Barcelona (including one which cared for abandoned children) and eleven ho ...