Attention Deficit Hyperactive Disorder ( Adhd ) And The...

Attention Deficit Hyperactive Disorder (ADHD) and the Frontal Lobes Attention Deficit Disorder (ADD), Attention Deficit Hyperactive Disorder (ADHD) throughout history has been seen as a behavioral issue. The prevalence and attention given to ADD/ADHD as a disorder has not become apparent until more modern times. With the coming of Drugs, treatment seemed to become common and successful. There are many risk factors believed to contribute to developing ADD/ADHD. However, no correlates are indeed causal factors to people who develop ADD/ADHD. There has been genetic and hereditary evidence and a definite difference neurologically that proves to be the basis of the ADD/ADHD. Both dopamine and serotonin have a play in the ADD/ADHD. History of Attention Deficit Hyperactive Disorder (ADHD), Attention Deficit Disorder (ADD) Attention Deficit Hyperactive Disorder (ADHD), Attention Deficit Disorder (ADD) is a debatable topic when it comes to the discovery or history of the disorder. A Doctor Alexander Crichton in 1798 described children as having â€Å"mental restlessness†; when the child was without the ability to constantly attend to any one object. Another description was accounted in a children’s book by Doctor Heinrich Hoffman who was also a physician during 1845. In one of his books of poetry, Doctor Heinrich Hoffman writes about a Fidgety Philip, in which there is a description of a boy recognizable with, what is now ADD/ADHD. (History of ADD/ADHD, n.d.). A British DoctorShow MoreRelated add and ritalin Essay2465 Words   |  10 Pages ADD and Ritalin Attention Deficit Disorder (ADD) is a problem that affects 5% to 10% of all children. ADD affects more children than any other childhood problems except asthma. It is estimated to be the largest single cause for first referrals to child guidance clinics throughout the country, making up as many as 40% of those cases. Many ADD cases are not diagnosed because the problem most often does not show in the doctor’s office. Current estimates suggest that approximately 50 to 65% of theRead MoreAttention Deficit Disorder Essay1978 Words   |  8 PagesAttention Deficit Disorder Attention Deficit Disorder (ADD) is a problem that affects 5% to 10% of all children ADD affect more children than any other childhood problems except asthma. It is estimated to be the largest single cause for first referrals to child guidance clinics throughout the country, making up as many as 40% of those cases. Many ADD cases are not diagnosed because the problem most often does not prevail in the doctors office. Current estimates suggest that approximately 50Read More Attention Deficit Hyperactivity Disorder Essay1520 Words   |  7 PagesAttention Deficit Hyperactivity Disorder / Personality? For a typical person with Attention Deficit Hyperactivity Disorder (ADHD) sitting down to do a task such as homework can be agonizing, the physical act of staying in place, being as difficult as concentrating on the work. The person with ADHD may go on in life to have social problems because symptoms such as hyperactivity, inattention, and impulsivity, are mistaken as laziness or self-centeredness (14). The problems of ADHD often developRead MoreAttention Deficit Hyperactive Disorder Essay1011 Words   |  5 PagesAttention deficit hyperactivity disorder (ADHD) is one of the most common childhood disorders that develops in children and becomes apparent in the preschool, early school years and continue through adolescence and adulthood. It is one of the rising public health concerns which is characterized by inappropriate levels of inattention, hyperactivity and impulsivity. The world wide prevalence rate was estimated as 5.29 %. (Polanczyk 2007). Prevalent rates are higher at 12 y ears. It also affects schoolRead More Attention Deficit Disorder in American Children Essay1414 Words   |  6 PagesAttention Deficit Disorder in American Children Approximately 3-5% of all American children have Attention Deficit Disorder (ADD). ADD is a leading cause of school failure and under-achievement. ADD characteristics often arise in early childhood. As many as 50% of children with ADD are never diagnosed. Boys significantly outnumber girls, though girls are more likely to be undiagnosed with ADD. ADD is not an attention disorder, but a disorder of impulse control (Pfiffrer 184). CharacteristicsRead MoreChildhood Disorders Range From Attention Deficit / Hyperactive Disorder ( Adhd )909 Words   |  4 Pageswill have a childhood disorder† (U.S. Department of Human Health and Services, 2015). Childhood disorders range from attention-deficit/hyperactive disorder (ADHD), autism, however, these are only a couple well-known disorders. Be that as it may, some individuals are dysfunctional from the myelination, limited working memory or selective attention, all of which can contribute or be linked to ADHD and autism, hence the executive function of individuals are affected by these disorder. ApproximatelyRead More Attention Deficit Hyperactivity Disorder Essay1555 Words   |  7 PagesAttention Deficit Hyperactivity Disorder (ADHD) is a developmental disorder that displays as distracted, hyperactive, and unable to focus on tasks and activities. Also known as Hyperkinetic Impulse Disorder, Hyperkinesis, Hyperactive Syndrome, Minimal Brain Damage, Minimal Brain Dysfunction, and Undifferentiated Deficit Disorder, ADHD is the most commonly diagnosed neurological disorder in children. Although many children with ADHD are quite intelligent, their lack of focus can frequently lead toRead MoreAttention Deficit Hyperactivity Disorder - Essay1391 Words   |  6 PagesAttention Deficit Hyperactivity Disorder Abstract There have been major concerns about the different kinds of learning disorders and the Attention Deficit Hyperactivity Disorder is one. While there are different kinds of the learning disorders which affect the old and the young alike, researchers have not been able to find the cause of Attention Deficit Hyperactivity Disorder. This paper will begin by discussing the definition of the disorder, the recent statistics of childrenRead MoreAttention Deficit Hyperactive Disorder ( Adhd )1678 Words   |  7 Pagesâ€Å"ADHD is a neurological difference that affects learning and language, and every aspect of life† (Hardman). It has been argued that ADHD (Attention Deficit Hyperactive Disorder) is not a real disease, but it has been confirmed by neurological testing that ADHD is a real disease. It has been found that ADHD symptoms are caused by a child having less brain activity in their frontal lobes; this part of the brain controls the impulse control which will make it harder for the child to sit still. ThereRead MoreAttention Deficit Disorder ( Add ) Essay937 Words   |  4 PagesAttention Deficit Disorder (ADD) LeeAnn Larsen Community College of Aurora Attention Deficit Disorder Attention Deficit Disorder (ADD) is â€Å"a syndrome of disordered learning and disruptive behavior that is not caused by any serious underlying physical or mental disorder and that has several subtypes characterized primarily by symptoms of inattentiveness or primarily by symptoms of hyperactivity and impulsive behavior (as speaking out of turn) or by the significant expression of all

Original Writing Rumours over Rumours Free Essays

It happened on a usual Friday in the autumn. The weather was very terrible: masses of rain were falling down the sky as if the clouds were exploding. There was no sun visible in the sky. We will write a custom essay sample on Original Writing: Rumours over Rumours or any similar topic only for you Order Now The school bell rang and David put his stuff away and walked out of the classroom. He stood outside the school with his mates, waiting for their mums and dads to pick them up. Having to stay under the rain without any umbrella or a place where they could protect themselves from the rain. After 15 minutes standing and waiting outside in the cold David’s last friend was picked up by his mother. That was very unusual as normally David is the first one to be able to go home, but this day was completely different. David had to wait about half an hour until the red BMW with his dad sitting inside arrived, red-faced and in hurry. David sat down on the front passenger’s seat next to a normally unknown image. The car immediately made its way home. There was an uncommon silence inside the car. David sensed that something was definitely wrong, as normally he asks his son about how the day was. After a few minutes his Dad broke the silence: â€Å"David, how can you explain me the rumour that is there around our neighbourhood?† David just stared at the face of his Dad, thinking ‘What is he talking about? What is wrong with him?’ â€Å"Don’t look at me as if nothing had happened! You know exactly what I’m talking about. The rumour about you.† â€Å"What rumour!? I don’t know anything about it – seriously. What’s the rumour?† â€Å"The rumour is that one of my friend saw you in a bar smoking and drinking lots of vodka. He also saw you with another half nude girl. I can’t remember her name.† â€Å"What? Who started that damned rumour about me? David asked innocently. â€Å"David – Is it true or not?† asked his dad suspiciously. â€Å"No dad! Of course it isn’t true! I have never smoked or drunk any type of alcohol! You have to believe me dad! And I don’t even know that girl you are talking about and I haven’t been in that bar.† â€Å"Don’t tell me any excuses young boy. Your mum will deal with you when we arrive at home† David kept quiet for the rest of their journey. David’s dad only deposed David at home and drove away somewhere. David got much panicked because he knew that if his dad just went away without even speaking to his mum, it meant that trouble was waiting for David at home. Usually his mum does not get that angry with him and believes his son. But this time it was looking very differently because when he went into the house his mum was waiting for him on the couch. â€Å"You owe me an explanation young man!† she said in an unusual tone. â€Å"W-what is there to explain mum?† â€Å"Don’t try to take the piss out of me! You know what I mean. The rumour about you. Is it true?† David shook his head slowly, â€Å"No mum† His mum laughed doubtfully: â€Å"Oh, c’mon! You think I can really believe you? I know you very well and you know that as well as I do how your face looks like when you are telling a lie. Why are you not just telling me the truth?† Depressed David looked up from the floor and said it straight out to his mum: â€Å"Yes mum! Yes – You are damn right. I was there in that pub and drunk a lot of alcohol and smoked. But you have to believe me; I don’t know anything about that girl dad was telling me about. The bar is a clean bar and not a brothel.† â€Å"David, we never had any types of problems with your brother!† â€Å"Why don’t you just tell me that into my face? You hate me and only think about Robert! Robert here, Robert there, he did this and that good think†¦ I’ve got enough of your Robert!† â€Å"OK David. I see, you don’t want to be compared with your elder brother? I know the reason: It is because he is a good person and you are exactly the opposite of him. That’s why you don’t like him and don’t want to be compared to him!† David was crying and silently went to his room. He laid down on his bed and cried. After a while he fell asleep. The next day was a holiday and David woke up very early, at about 6 o’clock. He first washed his face, got dressed and got back into his bed. He didn’t have any breakfast because his mum was there and he didn’t want to see her again. David spent all his day in his room doing nothing else as sleeping or playing around with his mobile phone. His parents completely ignored him, and so did he to them. His parents and David did not communicate to each other properly for about 4 week. David never went into this bar again, drunk alcohol or smoked cigarettes during this time although he was very depressed and often wished to go there. He thought of the possible effect that could happen if he did that again and got caught. When he got back to school after the holidays his mum started speaking with him and David felt very happy about it because in this period of time he found out how important a mother is to a son, which he just experienced. Their relationship was built together again and it seemed to be nothing that could break them both apart. But one day when David was at school his mum got a text message from one of David’s mates that simply destroyed everything. This SMS was telling his mum that David went to a brothel and walked around with inadequately dressed girls. It was Jack, but he was lying. When David came back from school that day, her mother welcomed him with a slap. David got startled from that. He looked at his mother despairingly and didn’t know the reason for this slap. â€Å"What did I do now mum? I swear to God I didn’t go to that bar again or drunk alcohol!† he asked frightened. â€Å"You are a good actor David! I know that style of yours† â€Å"What!?† David asked without knowing anything. â€Å"I’ve had enough of you! D’you think I am that stupid? I just got a message from one of your friends telling me about Eva.† â€Å"I don’t know any Eva! Who are you talking about?† â€Å"Oh c’mon David! First flirting with her in a bar and then walking around with her while she was wearing nearly nothing!† â€Å"Mum I don’t have any girlfriend and neither I know anybody called Eva† â€Å"Why don’t you just admit that you know that girl and the past rumour was true? You can’t hide it forever!† â€Å"What should I admit? What am I hiding?† â€Å"You know what David? I don’t even believe a single word coming out of your mouth!† â€Å"Do you know why I love my dad more than you? It’s because you hate me! You only love Robert and don’t care about me at all! I hate you too!† After saying this David ran upstairs to his room crying. He again lied down on his bed and thought about what he said. He regretted what he just said to his mum, because it wasn’t true. He loved his mum a lot. It was just that they sometimes couldn’t agree and had different thoughts about things. After a while he again slept. In that night he had a dramatic nightmare: He was falling into a whole without any end with his brother. There was a pavement on a side with people holding their hands up in order to catch one of the persons from falling. He saw how his brother Robert was able to rescue himself and survived. David himself was falling further and further into the whole, having no end. Suddenly he then woke up. When he woke up David realised that he was sweating extremely. He got out of his bed and washed his face in the bathroom. In the bathroom he looked at himself in the mirror and thought â€Å"I am dead anyway inside†. He was feeling an uncertain pain that was killing him inside. He looked at the clock; it was 3 o’clock. After he went back to his room he decided to write a letter to his parents about that he is trying to suicide. Once he put the letter on his desk, he opened the window and went out to the balcony. From the ladder there he climbed down the wall. There was a lake he knew about 5 kilometres away from his house, where he wanted to go. After looking back to the bedroom window of his parents and said farewell to his parents inside. He started his way to this lake by running all the five kilometres. He ran as fast as he had never done before. At about 3.30 he arrived there on the lake. David’s biggest fear was a lake or sea as he could not swim. There were boats, which could be rented on the lake. As David didn’t have any money with him he just took one and paddled to the centre of the lake. 5 kilometres away from where David was, his mum woke up and had the funny feeling that something was wrong, having to do with David. She decided to go to David’s room to ensure that everything was alright. But in fact it wasn’t at all. When she opened his room, she saw the empty room with the window open and the farewell letter on David’s desk. She screamed a very ear-piercing scream when she read about David’s suicide. At the same time David was in the centre of the lake and about to suicide himself. David closed his eyes and though about his family, his brother, mum and dad. Then he jumped into the lake with ice cold water and allowed the lake to swallow him†¦ How to cite Original Writing: Rumours over Rumours, Papers

Supervalu Company Analysis free essay sample

One company that may provide investors such an opportunity is Supervalu, Inc. Supervalu is an Eden Prairie, Minnesota based retail supermarket chain that has experienced sharp drop in the value of their share over the past several years. The company has committed itself to a turn-around by replacing Wayne Sales with Sam Duncan as CEO. Duncan followed his appointment as CEO by shuffling the top management deck and bringing in a new president in charge of Save-A-Lot, the companies most important subsidiary. All this was done with the ultimate aim of speeding up the turnaround. The company is also trimming down with layoffs and selling some of its well known brand to investment group Cerberus Capital (Anderson, 2013). 2. Overview of Supervalu Supervalu is an American retail giant. It has been in business for more than a century. With over 130,000 employees, it is the third largest food retail company in the United States (after Kroger and Safeway), and ranks number seventy five on the 2012 Fortune 500 list of America’s largest companies (Forbes, 2012). We will write a custom essay sample on Supervalu Company Analysis or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page On June 2nd 2006, the company announced the purchase of Boise, Idaho based Albertsons, Inc and all of its 1,124 stores. The Supermarket News magazine’s ranking of â€Å"Top Wholesalers for 2008† put Supervalu at the very top of the list (Supermarket News, 2008). The company has been listed on the New York Stock Exchange since 1967. The company’s mission is served by operations consisting principally of grocery and pharmacy operations with a total of 2,432 stores with the firm also offering supply chain services for smaller retailers, serving over 4,300 retailers (Supervalu, 2012). The retail operations are supported by 22 distribution centers, and the wholesale distribution is supported by nine distribution centers, the latter of which also supply company owned stores. The company benefits from a solid level of diversification with a number of different brands targeting different markets, including Acme, Albertsons and Shop ‘n Save brands. The company owns 1,102 traditional food retail stores, as well as 397 hard discount stores trading under the Save-A-Lot brand name (Supervalu, 2012). In addition the company also licenses the Save-A-Lot brand to 935 independent operators. With what seems to be a successful operation, the company however still faces a number of uphill battles with the last three years reporting significant losses and extreme pressure from competitors. In 2012 CEO Craig Hackert in charge since 2009 was replaced by company chairman Wayne Sales. A move that saw a sharp drop in share prices was met eight months later with Sales’ own firing and replacement with newcomer Sam Duncan in January of this year with the aim of accelerating the company’s turnaround. There have been significant problems including massive losses and decline in revenue production. Measures are now being taken to limit losses, slash cost and regain sales, including the sale of non-profitable brands as well as a shakeup in top management as discussed earlier. However, issues such as high levels of debt, a low level of equity and difficult trading conditions may persist for some time. In order to assess the organization as a potential investment, it is necessary to look at the financial analysis. 3. Financial Analysis Companies produce annual reports designed with the shareholder as the primary audience. The annual reports which are published using the standard format present the performance of the organization in the preceding 12 month period. The annual reports the 10-K in the United States – are overseen by an auditor to ensure that they reflect a true and honest picture of the company and are compiled in line with the required account standards. It should however be noted that financial reports may sometimes be rife with misleading information as was the case in recent years with Enron and WorldCom. However, for the purpose of this project, it is assumed that there are no potential misstatements. 4. 1 Summary of Statements All figures presented will be in millions of US dollars when examining the different financial statements – unless otherwise specified with the exception of per-share numbers. All figures for Supervalu, Inc. , have been extracted from the 10-k for the financial year ending February 2011 and 2012. Where industry comparisons are made, these have been taken from relevant ratio pages on MSN Money. 4. 2. 1 Income Statement The income statement, which can be found in appendix 1 is also called the Consolidated Statement of Earnings and shows that the financial year which ended on February 25th 2012 (a 52-week year) saw net sales of $36,100. This represented a deep in revenues on the previous two years as the 2011 net sales was $37,534 and the 2010 net sales was $40,597. Since 2010 the company has seen an 11. 0 percentage point decline in revenues. Some downward movement in revenue was however expected as a result of the divestments that occurred in mid to late 2011. The gross profit for the year 2012 was $8,019 which is a gross profit margin of 22. 1%. However the company saw a loss in operating profit of $519, primarily the result of high cost on intangible assets. 2012’s operating profit was still a lower loss in operating profit compared to 2011 when it was $976 and a gain of $1,201 in 2010. Net earnings are shown on the income statement. For the sake of accounting, net earnings may be presente d before or after taxes. Since Supervalu is experiencing an adverse financial climate and took advantage of a negative tax payment in 2010 and 2011, this paper will utilize the definition of net earnings as being earnings after tax. After provisions for income taxes were factored in, the company showed a loss of $1,040 or -2. 88% in net earnings in 2012. It must however be noted that this number represents an improvement on the previous year when net earnings registered a -4. 02% loss at $1,510. In 2012 there was a loss of $43. 91 per share in net earnings. This number is however an improvement from 2011 when the net loss per share was $7. 13 . It should be noted that these changes are not influences by the weighted average of outstanding share which stood at 212 million (Supervalu, 2012). The income statement highlights a company in some serious difficulties; however the numbers show encouraging signs of a rebound to better times in 2010. 3. 1. 2Balance Sheet The balance sheet referenced in Appendix 2 defines the company’s position in terms of assets and liabilities. The company experienced a drop in the value of its assets in 2012, however there was also a decrease in total liabilities overall. Current assets generally calculated as having an economic shelf life of 12 months or less fell steadily from 2010 ($3,711) to 2011 ($3,420) and 2012 ($3,225). This decline can be seen across all asset categories. Long-term assets also declined to $12,053 representing a 12. 39% drop in value. Measures to cut cost and control debt are starting to take hold as the level of current liabilities has declined year to year since 2010. The long term liabilities of the companies on the other hand have seen an upward tick with total liabilities rising from $11,524 in 2011 to $12,032 in 2012. Important to investors is the decline in the level of equity within the organization. This has gone down from $2,887 in 2010 to $1,340 in 2011 and just $21 in 2012. The balance sheet continues to paint a picture of current gloom face the organization in the near term. 3. 1. 3 Cash Flow Statement The cash flow statement in Appendix 3 shows $157 in cash and cash equivalents in hand at the end of 2012. This represented a decline in the previous two years of $211 in 2010 and $172 in 2011. This represents a gradual but consistent drop in cash and cash equivalents of the company. Significant impacts are the losses carried over into cash flow which amounted to $1,040 for 2012 and $1,510 for 2011. The net effect is a reduction in the amount of cash provided for operating activities. It is important to make note of the fact that while the company has engaged in disposing of some assets, there have also been new investment resulting in overall net investing of $484 in 2012 and $227 in 2011. Cash flow from financing activities was also negative with $291 raised from the issuance of long-term debt, but this is counteracted with $798 payment of long-term debt and capital lease obligations. This results in net cash outflow from financing activities of $587. However, this is a decline on the previous year of $975. 3. 1. 4Statement of Owners Equity The consolidated statement of stockholders equity found in Appendix 4shows the balance of equity over a period of four years, 2009-2012. The statement shows that the position of common stock has not changed, with a total of $230. The capital in excess of par has only change very slightly from $2,853 in 2009 to $2,855 in 2012. The major factor of the equity level is a deficit which resulted in a negative balance of -$1,892 at the end of 2012. When added with other accumulated losses results in a total shareholder equity in the firm of $21. This is a notable change compared to 2009 when the total balance of equity was $2,581. . 1 Ratio Analysis Ratio analysis can be used here to explore the financial position of the firm and the way in which it is performing by analyzing internal performance as well as providing a benchmark for comparison with the industry. This section puts forward some ratio analysis calculations and makes comparisons with industry averages where available. 3. 2. 1 L iquidity Liquidity is an important measure companies facing hard times. It measures the firm’s ability to survive in the short term and meet its current financial obligations (Libby et al, 2010). The current ratio and the quick ratio are the two main measure of liquidity also known as the acid test. The current ratio measures the firm’s ability to use current assets to settle current liabilities. In the case of Supervalu, there are insufficient assets available to pay current liabilities. This is however not unusual as like in many industries with rapid cash flow, a relatively low current ratio may be acceptable based on expected cash flow. Supervalu is therefore not necessarily showing any signs of mounting distress with the current ratio at 0. 0 as shown in table 1. The industry average is slightly higher, however this difference may be indicative of better use of capital – although it could also indicate cash flow issues. Table [ 1 ]: Current ratio Current ratio| 2010| 2011| 2012| Industry Avg. | Current assets| 3,711| 3,420| 3,225|   | Current liabilities| 4,167| 3,786| 3,590|   | Current ratio| 0. 89| 0. 90| 0. 90| 1. 1| (Supervalu figures are extracted from Supervalu Inc. 10-K. Industry comparison figure from Microsoft Money, 2012). The quick ratio is another way to evaluate liquidity within a company. The idea behind this is that an organization may not be able to realize the full value of its inventory if they are required to liquidate inventory in order to pay current liabilities. Calculations for the quick ratio are similar to the current ratio minus inventory value which is deducted from the total current assets as can be seen in Table 2. Table 2: Quick ratio Quick ratio| 2010| 2011| 2012| Industry Avg. | Current assets| 3,711| 3,420| 3,225|   | Inventory| 2,342| 2,270| 2,150|   | Net current assets| 1,369| 1,150| 1,075|   | Current liabilities| 4,167| 3,786| 3,590|   | Quick ratio| 0. 3| 0. 30| 0. 30| 0. 7| (Supervalu figures are taken from Supervalu, Inc. 10K. Industry figures are taken from Microsoft Money, 2012) 3. 2. 2Asset Management The company’s ability to manage assets will be a key deciding factor in its return to profitability. Measures of asset management include return on assets and return on equity. For Supervalu, the return on assets shows a sligh t improvement in 2012 at -8. 06% compared to -10. 00% in 2011. Table [ 3 ]: Return on assets Return on Assets| 2010| 2011| 2012| Industry Avg. | Net income| 393| -1510| -1040|   | Total assets| 16436| 13758| 12053|   | Return on assets| 2. 31%| -10. 00%| -8. 06%| 6. 80%| (Supervalu figures taken from Supervalu Inc. 10-K, industry comparison figure from Microsoft Money, 2012) The return on equity is poor. While the actual loss has declined in 2012, the phenomenal change in the return on equity showing large losses is the results of adjustments that followed the steep decline in the level of equity. Table [ 4 ]: Return on equity Return on Equity| 2010| 2011| 2012| Industry Avg. | Net income| 393| -1,510| -1,040|   | Equity| 2,887| 1,340| 21|   | Return on equity| 13. 60%| -112. 69%| -4952. 38%| 15. 5%| (Supervalu figures taken from Supervalu Inc. 10-K, industry comparison figure from Microsoft Money, 2012) The return on equity may not be enough to make an assessment of management’s use of assets. An alternative measure will be asset turnover (Libby et al, 2010). This analyzes the way in which assets are used to generate revenue. It will show how many times assets have been turned over in a given year. Supervalu seems to be improving efficiency in terms of utilization. They turned over assets equivalent to 2. 8 times in 2012 which was an increase from the previous two years (2. 9 times in 2011 and 2. 39 times in 2010). Looking at this in terms of industry context where the average is 2. 4 times, Supervalu appears to be improving efficiency which is positive for recovery. 3. 2. 3Debt Management The company’s debt equity ratio seems to spell doom for the future. This ratio measures the proportion of debt to equity. Compared to the industry average of 1. 03 shown in table 5 Table 5: Return on equity Debt to equity ratio| 2010| 2011| 2012| Industry Avg. | Total debt|   | 11,524| 12,032|   | Total equity|   | 1,340| 21|   | Debt/Equity|   | 8. 6| 572. 95| 1. 03| Supervalu figures taken from Supervalu Inc. 10-K, industry comparison figure from Microsoft Money, 2012) Another measurement of debt management is the debt ratio. Supervalu’s debt ratio show s that it is in a delicate position with the majority of assets being funded by debt. Many companies have gone through similar issues due to losses in equity but have rebounded as was the case with auto maker General Motors. These numbers do not therefore signify an inability for Supervalu to rebound. 3. 2. 4 Profitability An important measure of viability is the profitability of the organization. There are various measures of profit, however in this report I shall focus on net profit margin. This is the level of profit that remains after all cost has been deducted. In this report, I shall utilize the measure after interest and taxes. As can be seen on table 6, the company is slowly digging itself out of a low point in 2011 when the net profit margin was negative 4. 02%. However in an industry where the average is 3. 24%, it is obvious the organization has a long way to go. Table 5: Return on equity Net profit margin| 2010| 2011| 2012| Industry Avg. | Revenue (Net sales)| 40,597| 37,534| 36,100|   | Net profit| 393| -1,510| -1,040|   | Net profit margin| 0. 96%| -4. 02%| -2. 88%| 3. 24%| (Supervalu figures taken from Supervalu Inc. 10-K, industry comparison figure from Microsoft Money, 2012) 3. 2. 5Market Value There are a number of different measures of market value, the most common of which is the price earnings ratio. This is a measure that assesses Harold company will take to earn is total capitalization. However, as Supervalu is making a loss this ratio is not relevant and cannot be calculated. To assess market value a measure which may be utilized are the earnings per share. The earnings per share are shown in table 10, and are a measure of the profit, or loss, the company makes attributed to each share outstanding. As expected, this is in line with the net profit margin in table 5, with the earnings per share being -$4. 91 in 2012 falling from -$7. 12 in 2011. Table 6: Return on equity Earnings per share| 2010| 2011| 2012| Net profit| 393| -1,510| -1,040| Average share out| 213| 212| 212| Net profit margin| 1. 84%| -7. 12%| -4. 91%| (Supervalu figures taken from Supervalu Inc. 10-K 3. Competitors Supervalu is widely considered the third largest supermarket chain in the country. Its main industry peers are  Safeway, Kroger, and  Whole Food Market. Supervalu generated a steady gross margin of 22. 21% in 2012 and 22. 41% in 2011. However, the company is a loss-maker and it produced negative earnings in the previous year. Safeway, Kroger and Whole Food Market generated operating margins of 2. 37%, 1. 61%, and 6. 36%, respectively. It is clear from these gross margin numbers that the grocery industry has very slim operating margins on sales. Table 7: Competitor Analysis Figure in Million| Net Income| Long term D/E| Operating Margin %| Supervalu| -1244| Very High| -2. 1| Kroger| 728| 1. 8| 1. 61| Whole Food Market| 465| 0. 001| 6. 36| Safeway| 523| 2. 3| 2. 37| (Competitor results taken from Finviz. com) It also seems that Supervalu continued to struggle with insufficient growth in its operating activities in the last quarter of 2012. The corporations operating income fell for fiscal 2012. Furthermore, Supervalu is susceptible to financial leverage as it took on a new $2. 5 billion of debt in the third quarter of 2012 (Boehme, 2012). Supervalu needs to continue to reduce its operational cost in order to record positive results. 4. Conclusion The shedding of 877 grocery stores in a $3. 3 billion dollar deal with Cerberus Management LP in the first quarter of this year seems to have been a sign of a new and positive beginning (Dezember, 2013). The company’s stock has been one of the top performers this year; contradictory for a company still drowning in debt and declining sales. However the market has a positive outlook on the company. Since January 1st this year, shared of the company have gained a solid 133%. Supervalu closed the first day of trading this year at $2. 60 and ended the last week trading at $5. 26. Thanks to these positive numbers, both Fitch and Moody’s have upgraded their ratings on the company from negative to stable which has been a boost to investor confidence. The reduction in non-performing assets is expected to continue to improve the stability of the company. With less exposure to market volatility, the company should be able to rebound and even thrive. Decreasing the debt level will boost the balance sheet and future net revenues. 5. Recommendation Although the bullish run of Supervalu which started early this year continues, the company still has a long way to go in its quest to recover. Therefore the subjective recommendation of this report will be to hold. Based on the company’s current trend, it is very likely that within the next year the company will show even more positive signs of improvement and therefore warrant a change to a buy recommendation. If the organization is able to make a recovery it will be in a very strong position in the market as the number three grocer that also benefits from a large wholesaler and supply chain management operation. References Anderson, Jake, (January 10th 2013), Supervalu to Sell 5 Chains in $3. 3B Deal, Replace CEO. Retrieved April 13th 2013 from http://tcbmag. om/News/Recent-News/2013/January/Supervalu-to-Sell-5-Chains-in-$3-3B-Deal,-Replace Patton, Leslie, (July 30th 2012), Supervalu Names Wayne Sales CEO Amid Strategic Review. Retrieved April 13th 2013 from http://www. bloomberg. com/news/2012-07-30/supervalu-names-sales-chief-executive-officer-to-replace-herkert. html Forbes Inc. (2012), Fortune 500 List of Best Companies (2012). Retrieved April 13th 2013 from http://money. cnn. com/magazines/fortune/fortune500/2012/full_list/ Supermarket News (2008, SN Top Wholesalers for 2008. Retrieved April 17th 2013 from http://supermarketnews. om/top-75-retailers-amp-wholesalers/sn-top-wholesalers-2008 Supervalu, (2012). About Supervalu. retrieved April 13th 2013 from http://www. supervalu. com/sv-webapp/about/about. jsp Boehme, Kate, (September 16th 2012), Can Supervalu Survive Its Debt? Retrieved April 18th 2013 from http://seekingalpha. com/article/869491-can-supervalu-survive-its-debt Dezember, Ryan and Hudson, Kris (January 10th 2012), Property Is Plum in Supervalu Deal. Retrieved April 18th 2013 from http://online. wsj. com/article/SB10001424127887324581504578233411904827872. html

Snow Goose Overpopulation Essay Example

Snow Goose Overpopulation Essay Example Snow Goose Overpopulation Paper Snow Goose Overpopulation Paper Essay Topic: The Wild Duck The Overpopulation of the Snow Goose in North America Abstract The purpose of this paper is to explore available research on the overpopulation of the Snow Goose on the North American continent. The snow goose has been rising in population since the middle of the century and has been escalating so much it is destroying their natural habitat. Wildlife managers have just recently begun to implement strategies to combat this problem. Mainly through the use of hunters the managers are trying to curb the population growth. Introduction There are three main species of Snow Goose of primary concern. The Lesser Snow Goose (LOGO) is the must abundant and at the same time most troublesome. Rossi Goose (ERGO) is very similar to the Lesser and can only be distinguished by close observation. Both the Lesser and the Ross nest in salt marshes along Hudson Bay and then migrate down to the gulf coast states such as Texas and Louisiana. Their populations number in the millions. The third sub species is the Greater Snow Goose. They nest in the same marshes as the others except they migrate down the Atlantic Coast into the Carolinas and that vicinity. All three species have exploded in numbers since he sasss. Researchers have done a lot of study on the numbers and the degradation but may need to do more studies on the impact to other species and look for other options to control the populations. Population Trends The numbers of all light colored geese has been on the rise since data was first collected. The Lesser Snow Goose (LOGO) has drastically increased in number since data was first taken. Numbers range from around 800,000 in 1969 to as many as 6 million in 1996 (COWS 1999). While the Greater snow Goose (EGGS) has risen in numbers from a few thousand to almost 500,000 COWS 1999). This brief article did not provide much insight into actual numbers. Abraham and Jiffies in their report dig deeper and provide more significant and detailed population counts. Their numbers add in the Mid- winter index, which is the number of geese counted during mid-winter and referred to as MI. Their numbers also have a count for Ross Goose (ERGO) which primarily flies with the (LOGO) and is very hard to distinguish (Abraham and Jiffies 1998). They too suggest the LOGO population to be around 800,000 in 1 969 and in 1994 about 2. 4 million. Although it is suggested that he number is low due an undercount during the winter and a more precise count may be taken when nesting in spring. The population of Greater Snow Goose has reached 612,000 from around 50,000 in the mid sasss. Rossi Goose has increased from 8,000 in 1957 to nearly 500,000 in 1995 (Abraham and Jiffies). The Texas Department of Fish and Wildlife states that the population of wintering snow geese has remained constant. They imply this is due to the fact that the geese have spread their winter range into other states (TADS 1999). As indicated earlier it is very hard to count wintering rids because such a large number of wintering areas. Below are a few graphs of these population trends (COWS 1 999) (Insisting 98) (Insisting 1 998) Factors contributing to High Population The snow goose problem is a wildlife managers nightmare. Through prudent restrictions on birds taken as game, and the increase in refuges coupled with excellent habitat in the birds entire range. It is estimated that there is nearly 900,000 ha of rice fields over the snow gooses winter range (Abraham and Jiffies 1998). This is in addition to the typical salt marsh wintering ground. Abraham and Jiffies suggest that farther to the North in dates like Nebraska and North Dakota the conversion of grassland prairie into cereal grains has provided a tremendous amount of food for the geese. In addition it has also blurred the area typically considered the wintering range. It may also provide a natural rest stop along the way for migrating birds assuring greater health at nesting grounds (Abraham and Jiffies 1998). The establishment of refugees has reduced the amount of birds taken by hunters allowing more birds to complete a full migration cycle (COWS 1999). Hunting of the Greater Snow Goose was banned in the us from 1931-75 Abraham and Jiffies 1998). Hunting was not allowed to promote population numbers, and once started in 1 975 did not have a high harvest. The LOGO and ERGO starting in the middle of the asss and continually have extended their nesting range south into less extreme climate (Abraham and Jiffies 1998). It has also been suggested that since birds are now living longer the older adults are now leading the less wary young to safer sites and out of hunters range (Insisting 1998). Insisting also suggests that the artic may be warming and as Abraham and Jiffies cited there has been shown a relation between the snow melt and survival of nesting birds and their young. According to Hodge the annual kill by hunters in 1 970 neared 40% but in 1994 the rate had dropped to less than 8%. Thus allowing a great deal of the adult population to return to nesting sites in the spring. Impact on habitat The snow geese still nest in a primarily salt marsh environment. The geese have a detrimental feeding behavior in which they pull up the marsh grass by the roots. This behavior is know as grubbing and when done in mass quantities can destroy whole marshes for decades. A project known as the Hudson Bay Project: Ecosystem Studies and Conservation of Coastal Arctic Tundra has done extensive research onto the effects of the snow goose population on the area around Hudson Bay. Researchers there estimate that it takes decades to replace a marsh that has been decimated by the geese. It has been shown by the Hudson Bay Project that repeated grubbing on the salt marsh in the Hudson Bay area has effectively depleted a large percentage of the available marsh. The geese completely strip the marsh of grass, and can ruin a marsh for a long period of time. The project researchers set up exclusion zones where they fenced off part of the marsh to demonstrate and measure the effects of grubbing and overpopulation on marshes. The exclusion zone would maintain green patch of grass while the rest of the marsh would become barren and undesirable (Hudson Bay Project 1999). Some have suggested they are damaging the crops in their winter range, but it is also known that a large portion of their winter food is waste grain, not a huge environmental impact as in their nesting grounds. It is estimated nearly 35 percent of their nesting territory has been completely destroyed and another 30 percent so badly damaged that is not viable and the remaining 35 percent is in grave danger of becoming wasted (Hodge 1999). Exclusion zones showing marsh grass depletion. (Hudson Bay Project) Degraded marsh. (Hudson Bay Project) Impact on other Species The impact on other species is the major whole I have seen in the research done to date, I had a real hard time finding any concrete evidence that the high number of geese was negatively affecting other species. The Hudson Bay Project and Hodge both claim that it is and will affect other species such as ducks and shore birds. While it might be easy to draw the conclusion that grading of their habitat will send the populations into decline just dont see much hard evidence, and it would be nice in future studies to have a correlation between the increase in Snow goose population and a decrease in say the yellow rail population. Abraham and Jiffies make and excellent point The scale of the problem and associated level of risk to the broader populations requires intensive study, including some calculation of the proportion of total range of the species affected by goose damage. It is clear, however, that the interaction is dynamic, and the rapid occupation of new areas by geese increases the threat to other species even as the effects are being calculated. Management Strategies The general consensus among many groups is that a very large percentage of the population needs to be eliminated. There are two main ways now that birds a killed. That is through aboriginal egging and Recreational hunting. The amount to which hunting is disputed (Paul 1999). Paul points to seemingly different numbers by two different groups each suggesting the recommended kill or harvest of the Snow goose. Mrs.. Paul also points out that on the extreme end the harvest rate would have to increase by 9 fold to eave the desired effect on the overall population. To have this desired effect the US and Canadian governments have agreed to expand hunting in hopes of nabbing more birds. Texas even has proposed a special permit for some hunters that would allow them to take as many as 100 more birds than they did last year. The Canadian government is also looking into Ways to encourage aboriginal peoples to take more eggs for subsistence. States are being encouraged to do what is necessary to increase hunting opportunities for the Snow goose. Some are considering putting pressure on private land owners to allow more hunting. Refugee managers are also toying with opening up more hunting on previously denoted safe zones. Manitoba has opened up a special Lesser Snow Goose hunting season in the spring and allowed hunters to use electronic calls (COWS 1999). Electronic calls are thought to increase the chances for hunters. Will it Work? One of the main concerns for all involved is will it work? Paul stresses the point that we must consider if the strategies will allow for complete recovery of the grass. Should the Refuge system be modified? Are our practices for other migratory birds going to lead to similar problems? (Paul 1 999) It is estimated that hunters will need to kill over 900,000 geese a year for over a decade to make any kind of dent in the population (Hodge 1999). Some are skeptical that hunters can take that many birds to begin with, let alone the fact that to many that seems like a merciless slaughter of innocent animals. Conclusion It appears that one thing is very clear there is an overpopulation of Snow Geese on the North American Continent. The situation is almost out Of hand and something needs to be done fast. Although there has enough research on the fact that there are simply to many geese there really has not been enough on the impacts to other species, and what is the best way to take care of the problem.

MLA Referencing †Citing a Website (Writing Tips from Proofed)

MLA Referencing – Citing a Website (Writing Tips from Proofed) MLA Referencing – Citing a Website Is there anything you can’t find online these days? If there is, we don’t want to know about it. Admittedly, though, the only thing we truly care about is that you cite online sources correctly! Here, then, is our guide on doing exactly that when citing a website with MLA referencing. In-Text Citations MLA typically uses an author–page number citation format. However, websites do not have page numbers, so you might not know what to include when you cite a website in a college paper. Thankfully, the solution to this is simple. All you need to do to cite a website in MLA referencing is include the first item of information that appears in the list. Usually, this will be the author’s surname, although you can use the title of the webpage if no author is named. If the author/webpage is named in the text, this is enough by itself. Otherwise, though, you would cite the source in brackets as follows: The Museum of Modern Art describes its mission as being to â€Å"present a dynamic and varied offering of some of the most thought-provoking art produced today† (â€Å"Who We Are†). We can examine whether it achieves this by collecting visitor data (McIntyre). Here, in the first citation, we’re citing the page titled â€Å"Who we are† from the MoMa website. The page does not name an author, so we use the title instead. In the second citation, we’re citing a different page from a different site and we give the author’s surname instead. List All websites cited in your work should appear in the list at the end of your document. The format here can vary a little, but you need to give enough information for your reader to find the website you’ve referenced. Typically, this will include: Author name(s) (if available) The name of the page cited The title of the overall website The date of publication or the date the page was last updated A URL (minus the â€Å"https://† bit) The date you accessed the page (if required by your school) For the pages cited in the example above, then, we’d list them as follows: McIntyre, Morris Hargreaves. â€Å"Visitor Behavior and Engagement in the Museums and Heritage Sector.† AMACultureHive, 18 Apr. 2013. www.culturehive.co.uk/resources/how-to-bridge-the-gap-between-data-and-insight-in-the-museums-and-heritage-sector/. Accessed 1 June 2018. â€Å"Who We Are.† MoMa, 2018. www.moma.org/about/who-we-are/. Accessed 14 June 2018. You may notice that, as well as the lack of an author, we don’t have a precise date for the â€Å"Who we are† page from the MoMa website. This is because the page does not have an upload date, so we have used the copyright date for the site as a whole instead. The most important factor is that we’ve given the exact URL of the webpage, which will allow the reader to find the source used.

Essential Elements of a Crime Essay Example | Topics and Well Written Essays - 1000 words

Essential Elements of a Crime - Essay Example Under our scenario, it is evident that conduct of Stephen of punching Vincent in the stomach is, the actus reus of battery. Battery in itself is unlawful taking into consideration that it is often meant at hurting the other party intentionally. In other words, Stephens’s unlawful offensive physical contact against Vincent is tantamount to a criminal offence. Commission acts is a significant proof for the actus reus of a crime. The case at hand can also be examined from causation point of view whereby action of the defendant resulted on a particular consequence. For instance, it can be established that Stephen’s act of punching Vincent was the major cause of Vincent’s illness. This clearly proves that in case a definition of the actus reus calls for a proof of an occurrence of a particular consequences then the prosecutor carries the responsibility of proving that the defendant’s conduct directly caused the consequences. For instance, if the prosecutor beli eves that Stephen conduct of battery was the reasonable cause of Vincent death then he/she has to prove this assertion. A conduct in criminal law does not need to be a commission only but also omission. V asserts that Clarkson (2005: 102) Omission refers to failure to take a positive action and consequently results in injury. Under general common law not only in the United Kingdom but also in other countries practicing common law, no individual can be held criminally liable for an act of omission. However, there are exceptions to omission rule such as in cases where there is: statutory duty, contractual obligation, voluntary assumption of responsibility, duty due to defendants previous conduct, and public duty. Failure to act and or respond positively to the above exceptions can result to committing actus reus by omission. In our scenario Stephen was guilty of committing the actus reus of omission. This claim can be justified by the fact that he failed respond to his prior act of ca using bodily harm to Vincent and consequently led to victim’s death. Under the common law defendant is often expected to correct a dangerous situation, which he/she is directly responsible for its occurrence (Emanuel, 2007: 95). Instead of helping Vincent who was, gasping for air on the floor Stephen just chose to run away even after punching him. Meanwhile Jim cannot be held criminally liable for committing actus reus of omission taking into consideration that he was under any statutory or contractual duty to help Vincent and there his inaction cannot attract any penalty under common law. Task 2: principles of novus actus interveniens and the ‘egg shell rule’ Principle of novus actus interveniens is widely used in the context of causation and it is used to explain interference with the chain of causation or to mean 'a new intervening act' (Hodgson, & Lewthwaite, 2007: 61). The chain of causation in criminal law refers to the series of events triggered by the def endant that leads to a particular event and consequent injury. For instance, it can be established through a post-mortem that a serious stab wounds is the major cause of a victim’s death. The relationship between a guilty action and its consequences is an important premise for establishing guilt and final liability not only in

Legalization of Marijuana in Arizona Essay Example | Topics and Well Written Essays - 500 words

Legalization of Marijuana in Arizona - Essay Example Currently, taxation on Alcohol and Cigarettes has been beneficial for the federal government. Solely $9 billion are gained annually through the excise tax on alcohol and $25 billion through cigarettes. States collect approximately $5.5 billion through alcohol taxes. There are certain shortcomings in the system due to which legitimate amount is still not collected. Collection of the exact amount of money through taxes on alcohol and cigarettes would gather billions of dollars. Strong legislation and adequate measures for the collection of tax on marijuana will definitely help Arizona to accumulate billions of dollars. Legalization of marijuana should be done in such a manner that high taxes are applied to it. There is not the much abundant supply of marijuana in the country and it has been sold in the grey market at a high price. Eventually, legalization of marijuana and quotation of high prices would basically discourage people to spend money on it. At the same; tax collection throug h it would be advantageous. The legalization of marijuana would promote its usage in the country but due to high prices, people would not be able to purchase it which would be ultimately positive. Most of the users of Marijuana are teenagers, high prices would change their purchase behaviors and sales reduction would be seen. Legalization of marijuana would also enable State to keep the record of demand and supply, which is fundamental for economics and finance division of Arizona. The sale and purchase mechanism of marijuana is still prevalent beneath the table and it involves drug dealers, criminals, and mob gangs. Due to legalization, these unlawful business operators would get out of their hubs for business. Their presence in the market would basically escort police officials to find the culprits of smuggling and illegal trade. By catching these individuals, the economy of the country and state would rise as grey market and smuggling has destroyed nation’s economy.