Lumpkin Plumbing Essay Example for Free

Lumpkin Plumbing Essay Lumpkin experienced a steady increase in sales since it began 1990 and has recently expanded inventories to accommodate a relatively larger sales increase. Richard Lumpkin borrowed $150,000 to expand the warehouse to hold more inventories and include a model to attract retail sales. The expansion will benefit the company as long as inventories are managed well and the increase in production does not harm profit margins. Lumpkin Plumbing projected figures for the balance sheet, income statement, and cash flows for 2000. Lumpkin anticipated growth for the 2000 year but underestimated the increase in total assets and liabilities by 47. 37%. Lumpkin also projected a 20% increase in sales and realized an actual increase of 63. 15%. Though the company underestimated the sales increase, it was able to manage costs and increase net income 63. 42%. If Lumpkin can maintain its’ profit margin and take advantage of increased demand then the expansion would be beneficial to the health of the company. Lumpkin is managing the expansion and should be able to make its loan repayments of $50,000 per year. Lumpkin also underestimated the growth of its inventories and accounts payable. Inventories at Lumpkin increased 89. 39% though the increase was projected at 10. 48%. Lumpkin had $628,800 in inventories at the end of 2000 which raises concern for the liquidity of the company. Accounts payable projections were also off, with a projected decrease of $2,000 and an actual increase of $216,400. The increase in accounts payable is partly due to the extension of A/P days from 10. 40 to 45. 10 from 1999 to 2000. The extreme A/P could be from inventory costs and also account for the large increase in inventory holdings. Lumpkin could be planning for an increase in sales growth and hold inventories to meet the demand. Even if the discrepancies between the projected and actual figures for the inventories and A/P are explained by increases in sales, these should have been accounted for in the projections and should not have been so dramatically different. Lumpkin Plumbing effectively used the loan to grow the company and is in fair financial health to repay the loans. Though the company has met the increased demand and managed operating costs, the difference in some projections raises reasons for concern. If Lumpkin is not able to forecast financial conditions accurately, the financial future of the company is uncertain, increasing its default risk. I recommend Lumpkin Plumbing be considered for future loans after financial statements are analyzed repayment of the current loan is complete.

censored :: essays research papers

â€Å"Congress shall make no law†¦ abridging the freedom of speech.†(United States Constitution) However, it seems almost everywhere; many forms of art are being unfairly censored. One such form that is often overlooked as art is music. â€Å"Music is probably the most censored of all art forms†(The Economist; p 73) There are hundreds of artists who have been unfairly censored, ranging from popular music from artists such as Eminem, 2 Live Crew, and NWA, to classical music, such as Mozart’s Figaro. However unfair and unconstitutional this censorship is, the fact is that questionable music and lyrics are encouraging impressionable young children to follow their messages. Rappers like DMX or NWA, preaching gang violence often are â€Å"the straw that breaks the camel’s back,† and finally pushes a child looking for guidance into the world of gangs. The truth is that these children need to be protected from the harsh realities of the world surroun ding them, but is censoring music the right way to do it?   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"No corporation can exist without authority of government. Government shouldn’t allow corporations that infect and contaminate the minds of children to be allowed to exist.† (Dr. C. Delores Tucker before senate subcommittee). This is one solution that seems to make good sense to many to support the censorship of music. Music of artists such as NWA, who urges their listners to say, â€Å"F*ck the Police,† or Eminem, who says he’ll â€Å"Kill You,† surround children, especially in urban areas. This type of music encourages children to get into drugs and gang violence. In the past eight years, the period in which â€Å"gangsta† rap has been heavily promoted, teenage drug use has increased more than four-fold (Dr. C Delores Tucker). The government is the underlying power that allows corporations to send messages like these to children, and the government is the only resource we can use to stop it. â€Å"Young people ofte n look to performing artists for moral guidance and inspiration as well as entertainment, but when these artists glorify guns and beatings they are injecting poison into the veins of America’s future† (Coretta Scott King). This argument is not isolated to urban areas, or rap music. In fact, hard rock groups have been blamed as the cause of several school shootings. The shooting at Columbine High School in Littleton Colorado was attributed to the music of Marilyn Manson. The most recent shooting blamed on occured in Santee California; the alleged shooter had said that he was listening to Linkin Park’s album, Hybrid Theory the night before the shooting. censored :: essays research papers â€Å"Congress shall make no law†¦ abridging the freedom of speech.†(United States Constitution) However, it seems almost everywhere; many forms of art are being unfairly censored. One such form that is often overlooked as art is music. â€Å"Music is probably the most censored of all art forms†(The Economist; p 73) There are hundreds of artists who have been unfairly censored, ranging from popular music from artists such as Eminem, 2 Live Crew, and NWA, to classical music, such as Mozart’s Figaro. However unfair and unconstitutional this censorship is, the fact is that questionable music and lyrics are encouraging impressionable young children to follow their messages. Rappers like DMX or NWA, preaching gang violence often are â€Å"the straw that breaks the camel’s back,† and finally pushes a child looking for guidance into the world of gangs. The truth is that these children need to be protected from the harsh realities of the world surroun ding them, but is censoring music the right way to do it?   Ã‚  Ã‚  Ã‚  Ã‚  Ã¢â‚¬Å"No corporation can exist without authority of government. Government shouldn’t allow corporations that infect and contaminate the minds of children to be allowed to exist.† (Dr. C. Delores Tucker before senate subcommittee). This is one solution that seems to make good sense to many to support the censorship of music. Music of artists such as NWA, who urges their listners to say, â€Å"F*ck the Police,† or Eminem, who says he’ll â€Å"Kill You,† surround children, especially in urban areas. This type of music encourages children to get into drugs and gang violence. In the past eight years, the period in which â€Å"gangsta† rap has been heavily promoted, teenage drug use has increased more than four-fold (Dr. C Delores Tucker). The government is the underlying power that allows corporations to send messages like these to children, and the government is the only resource we can use to stop it. â€Å"Young people ofte n look to performing artists for moral guidance and inspiration as well as entertainment, but when these artists glorify guns and beatings they are injecting poison into the veins of America’s future† (Coretta Scott King). This argument is not isolated to urban areas, or rap music. In fact, hard rock groups have been blamed as the cause of several school shootings. The shooting at Columbine High School in Littleton Colorado was attributed to the music of Marilyn Manson. The most recent shooting blamed on occured in Santee California; the alleged shooter had said that he was listening to Linkin Park’s album, Hybrid Theory the night before the shooting.

Genetically Modified Foods Essay

The topic of genetically modified foods is one that is hotly debated, but the problem is that the phrase GMO is very broad and encompasses techniques and modifications to food that you potentially should and shouldn’t be concerned about. At this point in time there doesn’t seem to be an overt benefit or risk to consuming GMO foods. According to the FDA, the big three GMO foods are soybeans, corn, and canola. But the FDA has also evaluated the safety of genetic modifications to flax, tomatoes, potatoes, cantaloupe, alfalfa, creeping bentgrass, papaya, sugar beets, wheat, squash, radicchio, and plums. The FDA lists consultations on GMO foods and what was genetically modified in the food to warrant the safety consultation on its website. GMOs, or â€Å"genetically modified organisms,† are plants or animals that have been genetically engineered with DNA from bacteria, viruses or other plants and animals. These experimental combinations of genes from different species cannot occur in nature or in traditional crossbreeding. The world population has topped 6 billion people and is predicted to double in the next 50 years. Ensuring an adequate food supply for this booming population is going to be a major challenge in the years to come. GM foods promise to meet this need in a number of ways: Pest Resistance: Crop losses from insect pests can be staggering, resulting in devastating financial loss for farmers and starvation in developing countries. Farmers typically use many tons of chemical pesticides annually. Consumers do not wish to eat food that has been treated with pesticides because of potential health hazards, and run-off of agricultural wastes from excessive use of pesticides and fertilizers can poison the water supply and cause harm to the environment. Growing GM foods such as B. t. corn can help eliminate the application of chemical pesticides and reduce the cost of bringing a crop to market. Herbicide tolerance: For some crops, it is not cost-effective to remove weeds by physical means such as tilling, so farmers will often spray large quantities of different herbicides (weed-killer) to destroy weeds, a time-consuming and expensive process, that requires care so that the herbicide doesn’t harm the crop plant or the environment. Crop plants genetically-engineered to be resistant to one very powerful herbicide could help prevent environmental damage by reducing the amount of herbicides needed. For example, Monsanto has created a strain of soybeans genetically modified to be not affected by their herbicide product Roundup. A farmer grows these soybeans which then only require one application of weed-killer instead of multiple applications, reducing production cost and limiting the dangers of agricultural waste run-off. Disease resistance There are many viruses, fungi and bacteria that cause plant diseases. Plant biologists are working to create plants with genetically-engineered resistance to these diseases. Cold Tolerance: Unexpected frost can destroy sensitive seedlings. An antifreeze gene from cold water fish has been introduced into plants such as tobacco and potato. With this antifreeze gene, these plants are able to tolerate cold temperatures that normally would kill unmodified seedlings. Drought tolerance/salinity tolerance: As the world population grows and more land is utilized for housing instead of food production, farmers will need to grow crops in locations previously unsuited for plant cultivation. Creating plants that can withstand long periods of drought or high salt content in soil and groundwater will help people to grow crops in formerly inhospitable places. Nutrition:Malnutrition is common in third world countries where impoverished peoples rely on a single crop such as rice for the main staple of their diet. However, rice does not contain adequate amounts of all necessary nutrients to prevent malnutrition. If rice could be genetically engineered to contain additional vitamins and minerals, nutrient deficiencies could be alleviated. For example, blindness due to vitamin A deficiency is a common problem in third world countries. Researchers at the Swiss Federal Institute of Technology Institute for Plant Sciences have created a strain of â€Å"golden† rice containing an unusually high content of beta-carotene (vitamin A). Since this rice was funded by the Rockefeller Foundation, a non-profit organization, the Institute hopes to offer the golden rice seed free to any third world country that requests it. Plans were underway to develop a golden rice that also has increased iron content. However, the grant that funded the creation of these two rice strains was not renewed, perhaps because of the vigorous anti-GM food protesting in Europe, and so this nutritionally-enhanced rice may not come to market at all. GMO is essentially the next evolution of crossbreeding. Common ingredients derived from GMO risk crops are; Amino Acids, Aspartame, Ascorbic Acid, Sodium Ascorbate, Vitamin C, Citric Acid, Sodium Citrate, Ethanol, Flavorings (â€Å"natural† and â€Å"artificial†), High-Fructose Corn Syrup, Hydrolyzed Vegetable Protein, Lactic Acid, Maltodextrins, Molasses, Monosodium Glutamate, Sucrose, Textured Vegetable Protein (TVP), Xanthan Gum, Vitamins, Yeast Products. These ingredients are found in almost all the foods and snacks that we consume everyday and feed to our growing children. The notations above are just some examples of how GMO’s could be helpful to our crops, but there are also risks as well. There is a growing body of evidence connects GMOs with health problems, environmental damage and violation of farmers’ and consumers’ rights. Grass roots organizations have been crying foul since GMOs were first introduced into the food system approximately 20 years ago. Many people believe the consumption of GMOs may contribute to serious health issues. In fact, recent studies raise serious concerns about the safety of GMOs and show they may contribute to the following conditions: Intestinal Disorders: An Australian study recently claimed that pigs fed genetically modified (GM) soy and corn displayed a 32 percent rate of severe stomach inflammation whereas pigs not fed a GMO diet only showed 12 percent. Infertility: A study performed at the University of Vienna showed that mice fed GM corn over a period of twenty weeks had impaired fertility. In addition, some of the offspring of the mice displayed decreased weight. Kidney and Liver Issues: The International Journal of Biological Sciences offers a study that showed certain varieties of GM corn to have a negative impact on kidney and liver function. As a result, the study concluded that some GM varieties may contribute to hepatorenal toxicity. Increased Allergies: While it’s hard to pinpoint the source of any food allergy, there is concern that new proteins in GM soy and corn crops might increase their frequency. Organ Toxicity: An abstract from the National Institutes of Health (PubMed) indicates that studies show most GM foods cause some form of toxicity to certain organs such as the pancreas, kidneys, and reproductive organs and also show hematological, biochemical, and immunological factors. They go on to mention that major studies over many years will be required in order to support these findings. GMO is essentially the next evolution of crossbreeding. Common ingredients derived from GMO risk crops are; Amino Acids, Aspartame, Ascorbic Acid, Sodium Ascorbate, Vitamin C, Citric Acid, Sodium Citrate, Ethanol, Flavorings (â€Å"natural† and â€Å"artificial†), High-Fructose Corn Syrup, Hydrolyzed Vegetable Protein, Lactic Acid, Maltodextrins, Molasses, Monosodium Glutamate, Sucrose, Textured Vegetable Protein (TVP), Xanthan Gum, Vitamins, Yeast Products. These ingredients are found in almost all the foods and snacks that we consume everyday and feed to our growing children. If the risk of consuming GMO’s are overall harmful to the human bodies; then all food containing ANY GMO’s should be labeled specifically. This way each consumer is aware of that they are ingesting for their own personal health concerns or lifestyle. http://www. shape. com/healthy-eating/diet-tips/ask-diet-doctor-gmo-foods http://www. nongmoproject. org/learn-more/ http://touch. organicauthority. com/organicauthority/#! /entry/8-reasons-gmos-are-bad-for-you,516d81d0d7fc7b5670b377dc http://organic. lovetoknow. com/Why_GMOs_Are_Bad.

Book Report On Trojan Horse - 3824 Words

he Trojan Horse Alexei finished doing a compile and uploaded the executable code to the test machine. He swiveled around in his chair and faced Ivan. â€Å" That ’ s it, buddy. Over to you. I think I managed to outdo myself this time. I ’ve got things buried so d eep , there is no damn way Symantec or McAfee is going to get it out, never mind detect it. † Ivan chuckled. â€Å" Okay , Mr. Smart y - pants , let me be the judge of that. † He shook his finger at Alexei in a sign of admonishment. He swiveled in his chair to another c onsole and started to tap away at the keyboard. â€Å" What ’ s up , guys? † Dmitri strode into the room. He was the brains behind the outfit and always acted the part by wearing a suit. E ven when Dmitri took off his suit jacket, he never took off his tie. â€Å" I ’ ve jus t uploaded the new version of the Trojan, † said Alexei , looking at Dmitri. â€Å" If I do say so, this is going to be a good one. † Dmitri smiled. â€Å" Good stuff, Alexei. † He turned to Ivan. â€Å" You ’ re going to put it through its paces? † â€Å" I ’ m already on it, † said Ivan without turning around. â€Å" I managed to snag ourselves a new contract with a group operating out of Hong Kong. If we can furnish them with email The Trojan Horse : 2 / 14 addresses and personal information for fifty thousand, they will pay us a good buck. If we manage to give them a hundred thousand, they will give us all a very nice bonus. And when we get more, the scale will go up. Let ’ s hope this latest effort does the trick as weShow MoreRelatedThe Trojan War By Barry Strauss1262 Words   |  6 PagesThe Trojan War has long been debated on historical accuracy by experts on whether or not it actually happened. 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She then finds an email from the sender saying,†Will you do it?† Wick sends a reply with a Trojan horse virus embedded in it. Wick activates the virus and turns on the senders webcam and it shows Tessa’s sister Tally Waye. The following day the Wayes held a vigil for Tessa. Wick attends and gains more information on a man named in the diary simply