Alcohol Effects On Young Adults - 1380 Words

Alcohol Effects on Young Adults â€Å"Alcohol use disorder (AUD) has been estimated to affect approximately 18 % of the general population’s lifetime and 5 % of the population annually† (Mirijello et al., 2015, p. 353). Interventions have been helpful in treating young adults with alcoholism. This paper will touch on alcohol requirements, alcoholism, binge drinking, mental health issues related to alcohol, collage drinking, withdrawals, and organ failure. Requirements Depending on age and gender it is acceptable to drink alcohol. Females can have one alcoholic beverage a day and males can have two drinks a day. This information refers to the amount they should drink when they do end up drinking. It is not proposed for one to do it every day (CDC, 2015). The average drink is 12 ounces of regular beer, 8-9 ounces of malt liquor, 5 ounces of unfortified whine, and 1.5 ounces of 80-proof hard liquor (Mayo clinic, 2015). Knowing these guidelines can help one determine if he or she is drinking with in the regulated limit. According to Mayo clinic (2014) alcohol can have some health benefits for ones heart. In 2014, Mayo clinic believes reasonable drinking can decrease the risk for getting heart disease, dying, lessoning risks for strokes, and lessoning the risk for diabetes. This belief is not suggested to everyone because every single person is different and alcohol may affect one person differently from the next. If one does drink they should take into consideration of theShow MoreRelatedLowering the drinking age: Increasing their Lifespan1058 Words   |  5 Pagestwenty-one to be able to consume or purchase alcohol. States that did not comply faced a reduction in highway funds under the Federal Highway Aid Act. Many can argue that ever since the drinking age was set at a higher age limit, there have been less reports of death due to intoxication, both on the road and off the road (Mooney). Young adults between the ages of eighteen and twenty are still developing many parts of their brain and if th ey begin to consume alcohol at such an early age, it can thwart theirRead MoreThe Drinking Age Should Not Be Lowered1135 Words   |  5 Pagesthe alcohol sold in America is consumed by those under the age of twenty-one, it is still a horrific, nationwide problem. Alcohol is a drug that can make you do things you would never consider doing when you are sober and is very dangerous on top of that. These things can potentially hurt you and hurt those around you. The legal age for the consumption of alcohol should not be lowered because alcohol can affect the health of young people in many detrimental ways, it causes thousands of alcohol relatedRead MoreKeeping the Minimum Legal Drinking Age1283 Words   |  6 Pagesdisadvantages of why should the government allow young adults drink under the age of 21. To prevent this issue, many Americans have provided reasoning that will support the idea of keeping the minimum legal drinking age where it is now. The government should maintain the mi nimum legal drinking age in the United States at the age of 21. Lowering the drinking age to under 21 can cause young adults to be medically irresponsible. For example, young adults under 21 years old can violate properties or otherRead MoreAlcohol Is Bad, But Prohibition Is Worst848 Words   |  4 PagesForbidden Fruit Alcohol is bad, but prohibition is worst. Why did not we learn that lesson during the 1920s? The consumption of alcohol is part of many reasons, mostly is used to celebrate, sometimes it can also be used in a melancholic state. Alcohol can be used to share with your food or being in a social environment sharing, or also it can be part of a religion. Drinking is fun, but it should be considered to do it in moderation. Alcohol drinking age limit should be lowered to the age of 18, becauseRead MoreThe Legal Drinking Age Should Stay At 211300 Words   |  6 Pagesthe time misused. As a young adult it will take less time for them to become â€Å"drunk† and more likely to put them in negative situations which will harm them later as an adult. If the government were to lower the drinking age to under 21, unprotected sex, sexual assault, and other tragedies would become more predominant in our society. Alcohol is very harmful to our bodies and if given the opportunity to drink at a y ounger age the effects would be harmful to the young adult and to others in his environmentRead MoreThe Legal Drinking Age Of The United States920 Words   |  4 Pages The legal drinking age has always been a debatable topic that people argue about all the time. Alcohol has been a drug problem for the majority of our young adults all around the world. The goal is to decrease the effects of underage drinking In the United States by keeping the legal drinking law 21. Every state had the right to their own legal drinking age, therefore during the 1970 1980’s some states had 21 while others had 18. This problem was carried over when teenagers got behindRead MoreSociety s Attitude Towards The Drinking Age1294 Words   |  6 Pagesdrinking age have been based off statistics and society’s varying opinion. Alcohol is a toxic depressant that has a damaging effect on the human body. As a result, to prevent excessive alcoholic consumption, the ratification of the 18th amendment took place from 1919 to 1939. This established the Prohibition Act, which banned the transportation, manufacturing and selling of an alcoholic beverage. However, illegal production of alcohol continued to take place in secret. Gradually prohibition laws becameRead MoreEssay about Lower the Drinking Age To 18561 Words   |  3 Pagesmarried, serve in the military and buy tobacco products. In the United States you are legally an adult at eighteen. An eighteen-year-old, however, cannot purchase alcoholic beverages. The minimum drinking age should be lowered from twenty-one in the United States. Unbelievably, the United States citizens trust their sixteen-year-old children to drive three thousand pound vehicles. We require our working young to pay taxes. We trust the decision-making abilities of eighteen year olds in public electionsRead MoreMinimum Legal Drinking Age Should Be Lowered733 Words   |  3 PagesMinimum Legal Drinking Age Should be Lowered â€Å"Adults under 21 are deemed capable of voting, signing contracts, serving on juries and enlisting in the military, but are told they are not mature enough to have a beer.† (Amethyst Initiative: Rethink the Drinking Age). The causes behind the minimum legal drinking age standardization nationally has not been alleviated in the past couple decades and should be repealed. The minimum legal drinking age should be lowered to the age of eighteen whichRead MoreThe Plague Of Underage Drinking1356 Words   |  6 Pagesunder the age of 21 die from an alcohol-related incident including car crashes, homicides, suicides, alcohol poisoning and other related injuries† ( â€Å"11 Facts About Alcohol Abuse†). That is 5,000 more teens or young adults that could be saved from this plague in this society (11 Facts About Alcohol Abuse). Underage drinking and alcoholism is a huge problem in the United States, and as a society need to make a change with how everyone sees this p roblem. Adults and young teens take this topic too lightly

Corporation Analysis Example

Essays on Corporation Analysis Essay Business Investment Opportunity Question Property, plant, and equipment, net†¦ increased from $10,116 million in Year 2 to $21,312 million in Year 5, an increase of 111%, indicating purchases of additional cruise ships for expansion. The greatest increase was in Year 3, when PPE increased by more than 50%. Goodwill and other intangibles†¦ Increased from $681 million in year 2 to a peak of $4,627 million an increase of 579% in year 4.it indicates purchase of business or subsidiary above its value. In year 5, it decreases to $4,488 million at 3%. This is impairment of goodwill as an asset. IFRS allows for provision on impairment of goodwill. Long-term debt†¦ increased from $3,014 million in year 2 to $6,918 million in year 3 an increase of 129% indicates the company undertook a long-term financing loan. The decrease from $6,918 million year 3 to $5,727 million in year 5 a decrease of long term debt by $1,191 million signify the principal amount of paid long-term debt. Contributed capital totals $7,740 million at the end of Year 5†¦ there is increase due to payment of full share price of subscribed share capital of $6,082 million in year 3, $148 million in year 4 and $70 million in year 5. The common stock par as well increased from $6 million in year 2 to $ 359 million in year 5 this indicates additional issue of shares. Retained earnings... increased from $6,323 million in year 2 to $10,376 million in year 5. This represents the profits that ploughed back to the company after payment of dividends. The decrease of other stockholders equity from $525 million in year 4 to $143 million in year 5 indicates offset of incurred losses in stock. Question 2 Carnival Corporation Industry Norm* Year 5 Year 3 Current ratio 0.50 0.42 Debt ratio 63% 0.40 0.43 Times Interest Earned 8.00 8.0 Current ratio: current ratio of 0.64 in year 3 is more favorable than 0.42 in year 5 indicating the strong liquidity thus it is able to pay its debts. The company is struggling to pay its debts in year 5 and it should consider increase of its current assets. Debt ratio: the debt ratio of 0.40 in year 5 is favorable as it shows the business is more stable compared to ratio of 0.43 in year 3. Overall, the business is stable as both ratios are far below 5.0, which is the industry-accepted norm, which warns on the level of bankruptcy. Times interest earned ration: the ratio of 11.14 in year 3 is more favorable than 8.0 in years 5. The company was making enough income to pay its interest in both years as both ratios supersedes industry norm ratio of 8.0 Question 3 Weakening financial positions as only one of the three ratios is favorable in the current year 5 as opposed to year 3 that has two favorable ratios. In year 5 the company has adverse debt ratio implying struggling indication in paying its debts. It as well using large portion paying interest in year 5 and it is at par with industry-accepted norms. Question 4 Revenues were$4,244 million for the earliest year reported and $10,735 million for the most recent year reported. Since the earliest year reported, this account has changed by $6,131 million, which is a(n)144% increase . During the same period, COGS increased by $ 173%, operating expenses (other than COGS) increased by $127%, and net income increased by 122%. Question 5 Carnival Corporation Industry Norm* Year 5 Year 3 Gross profit margin 50.8% 55.08% ROS 16.8% 24.58% ROA 6.7% 4.87% ROE 12.2% 8.65% Asset turnover 0.40 35.07% Gross profit margin of 55.41% in year 3 is favorable than 55.08% in year 5. It indicates decline in margin over the two years. Both are above recommended ratio of 50.8% making the company going concern positive. Return on sales for year 3 is 33.64% which is favorable than 24.58% ROS of year 5. Both ratios are far above the industry recommended ratio of 16.8% asserting the business stronger income statement position. Return on Assets for year 5 is 7.39%, which is favorable compared to year 3 ROA of 4.87%. It shows great improvement from year three when ROA was adverse. This is a position asserts the going concern confidence as this is higher than norm of 6.7%. Return on Equity is favorable in year 5 at 13.29% than adverse ratio of 8.65% in year 3. The business is in the right direction as it has surpassed industry norm of 12.2%. Asset Turnover is in adverse position as in both years its below industry level of 40%. The management needs to retire the non-performing asset to reduce this variance. Question 6 Strengthening of ratios concerning income statement is due to- Higher gross profit margin Improvement of asset turnover from yea 3 to year 5 Increase in return of assets Increase in return on equity Question 7 The primary source of cash was operating, which is a favorable sign. For property, plant, and equipment a net cash outflow was reported in the investing activity section so PPE purchased, which is a favorable sign indicating†¦ better use of retained earnings rather than borrowing. Purchase of assets increase business productivity as well as increase in return to stakeholders. A net cash inflow for debt occurred during Year 3 indicating more debt was borrowed these amounts appear to have primarily financed the purchase of PPE A net cash inflow for capital stock occurred during Year 4 indicating more capital stock was issued. This is a favorable sign indicating†¦ raising capital from cost effective ways. It as well puts the company balance sheet statements good for investors. Question 8 Net cash from operating activitie sincreased by $1,941 million or 132%.During the same period, dividends paid increased by 130%. Question 9 Carnival Corporation Industry Norm Year 5 Year 3 Free cash flow ($ in millions) NA $ $ Cash flow adequacy ratio NA 0.43 Cash flow liquidity ratio NA 0.54 Quality of income ratio NA 1.51 The business risk in cash flow statement is decreasing. The adequacy ratio doubled from year 3 to year 5 indicating the strong going concern position. The quality of time has staggered off although it is recommendable .Question 10 Carnival Corporation STATEMENT OF CASH FLOWS Common-Size ($ in millions) For the years ended November 30, Year 5 Year 5 Year 3 Year 3 Net cash from operating activities $3,410 100% $ 1,933 100.00% Purchase of PPE ($1,977) -57.98% (2,516) -130.16% Issuance of debt 910 26.68% 1,751 90.58% Issuance of capital stock 50 14.66% 42 2.17% Repayment of debt (912) -26.74% (898) -46.46% Repurchase of capital stock 305 -8.9% 0 0.00% Cash dividends paid (566) -16.59% (292) -15.11% Net change in cash $ 535 15.69% $ (57) -2.95% In Year 3, the primary use of cash was purchasing PPE using 100% of NCOA, whereas in Year 5, the primary use of cash was purchasing PPE using 57.98% of NCOA. Question 11 Strengthening cash position: the cash from operating assets in year 5 is relatively increasing. There were negative cash and cash equivalents in year 3 as opposed to year 5 where there are cash reserves. Question 12 Carnival Corporation STATEMENT OF RETAINED EARNINGS ($ in millions) For the years ended November 30, Year 5 Year 4 Year 3 Year 2 Retained earnings, beginning $ 8,623 $ 7,191 $ 6,326 $5,556 Net income 2,257 1,854 1,194 1,016 Dividends 566 400 292 (246) Other adjustments (81) (22) (37) (0) Retained earnings, ending $ 10,233 $8,623 $ 7,191 $6,326 Net income is initially reported on the income statement and dividends paid are initially reported on the statement of cash flows Question 13 Yes, below are the various reasons that affirm my investment in Carnival Corporation. Low financial risk Payment of dividends Constant increase in revenues and net income Positive and promising Going concern High returns on capital To: Friends of Carnival Corporation From: Manager, Carnival Corporation Date: 18th April 2015 Subject: Business Investment Opportunity Welcome, to Carnival Corporation Company. I am writing this memo in reference to Carnival Corporation investment opportunity. The company has decided to offload part of its shareholding to its friends and partners. We the board of directors through resolution has voted to offer shares to new investors. The finance through debt capital, so no need to increase liability Morse, Wayne, (2015). Carnival Corporation wants its friend to realize exciting opportunities and become part of the company. Below are the company financial statements evaluation for your analysis and query. 1. Sales and profits: the company sales and profit have increased for the past four-Years. It has registered a phenomenal growth of 21.25% in net income for the past one year. Over the four years period, Carnival Corporation Company, the growth rate was 122% in profits. This gives you an overview of a stable company that is poised to continue profit-making trend. 2. Balance sheet: Carnival Company has a strong balance sheet having invested its funds in plants and equipment at 90%. This gives a view of the management of funds through assets rather than inventory. Furthermore, the company has a continuous increasing goodwill of $4,488,000,000 showing the confidence level of the customers. The accepted ratio of shareholders capital to debt is more than 2:1ratio. 3. Dividends: The companies paid up, and issued shares are $7,883,000,000 over the last year it paid a dividend of $566,000,000. This represents a 7.18% return on capital invested in equity. This is far much more than 4.5% interest paid to debt capital.. CCL gives higher dividends than interests signify that creditor’s great confidence with company operations. 4. Liquidity: Carnivore Corporation has a cash and cash equivalents of $1,178,000,000. The cash liquidity ratio is 2:1 representing a strong liquidity higher than expected of 1:1ratio. Cash and cash equivalent double both inventory and accounts receivable. This figure in the financial statements, increase both investors and creditors confidence Bishop, Fienberg, Holland, (1975). 5. Retained earnings: Overall, the company has retained earnings of $10,233,000,000. These funds belong to shareholders. The company policy of maintaining vast reserves higher than debt shows this company is not operating using debt capital. CCL cushions itself against abnormal happenings by maintaining substantial reserves. In conclusion, the overall performance of Carnival Corporation is beyond reproach. A business shows sustainable growth and expansion. Its balance sheet and income statement is a view of a well-managed company Caplan, (2010). All the company active and tested policies influence and drove Carnival Corporation to success. It is my wish you will find financial evaluation satisfactory, convincing and consider acquiring shareholding of Carnival Corporation. References Morse, L., Wayne, J.H. (2015). Managerial accounting. Cambridge business publishers, 7(1), 31-60. Bishop, Y.M., Fienberg, S.E., and Holland, P. W. (1975). Discrete Multivariate Analysis. Cam-bridge, MA: MIT Press Dennis, C. (2010). Management accounting concepts and techniques. Oregon state university publishers 3(1) 320 - 400

Taxation W/O Representation Free Essays

The colonists strongly desired independence and separation from Britain once taxation without representation was imposed on them. The colonies struggled to earn their representation in the Parliament of their mother country. They were turned down repeatedly and this caused huge issues for the colonists; it was the complete reason for the Revolutionary War. We will write a custom essay sample on Taxation W/O Representation or any similar topic only for you Order Now Therefore, the demand for no taxation without representation was the primary force to motivate America against Britain and it was also a symbol for democracy. A primary cause is the definite reason to how much or to what extent; therefore, the primary cause for the revolutionary movement was America’s demand for no taxation without representation. Taxes were forced upon the 13 colonies to gain money for Britain. After the Seven Years’ War, King George III issued the Sugar Act and the Stamp Act to simply raise revenue for the economy. These acts were imposed on the colonies without their word or representation. These acts drove the colonists to think for themselves and their own rights. The pursuit for â€Å"life, liberty, and property† began, and drove the colonist’s strong desire for their representation. Although Britain repealed the Stamp Act due to the anger of the colonies, they created the Declaratory Act, which gave them complete rights to control taxation and anything â€Å"in all cases whatsoever†. Colonists of America believed that their rights and liberties were completely taken away because they had no representation in the Parliament. Many boycotts and restraints to the taxes took place- although many peaceful approaches were attempted to the King for the representation of the colonies. The Olive Branch Petition is an example- this was sent to the king so they could be recognized and equally represented. Instead of introducing a violent approach, this enabled the colonists to put their say in how they wanted representation-not independence yet. This was one of the letters that were turned down by the king-it was argued that America did have representation in the Parliament. This angered the colonists because they did not believe they had just representation due to the fact that Britain was 3,000 miles away across the Atlantic Ocean and that it was almost impossible to them to be governed. Many began producing rhetoric speeches and poetry that showed their desire for independence and the anger that they were building up because they were turned down for their representation. A pamphlet titled the Common Sense by Thomas Paine brought upon the ideas that they should have independence from Britain and a republican government instead-this pamphlet became extremely popular and sold over 150,000 copies. The acts that did not give proper representation led the colonists to boycott and think individually for their country-it was a primary source to the revolutionary movement including the Revolutionary War that ended with success of the Americans. These enabled the American colonists for desire for independence and a separation from Britain after being repeatedly rejected. Not only did they not have much of a representation, but Britain rarely included the colonies. This was called salutary neglect-where Britain tended to forget about Americca and not focus on them at all. Thomas Jefferson signed the Declaration of Independence in 1778, which was full of statements and reasons that justified why America should be separated- because they were rejected and still not represented properly. In this document it states that they relied on democratic consent of the governed. The imposed taxes without representation to America were a direct drive for democracy. This taxation without representation represents the core value to independence and separation from Britain. Many documents and studies show that no taxation without representation is the primary cause for the revolutionary movement and is also a symbol of democracy. Document C introduces how the taxes are completely imposed without the America’s consent- and that it is denied because it is not fair to the colonies that don’t even get representation to their government. This proves that no taxation without representation enabled many letters and petitions to be sent to the king that angered the leaders and the other colonists because there is no consent of the governed. Document G-which is the Common Sense pamphlet explained above-is an example of the drive to independence and a symbol for democracy. â€Å"It is evident that they belong to different systems. † This justifies how it is simply not possible for America to be correctly represented. In conclusion, no taxation without representation angered the colonists and drove them to the revolutionary movement. It was the primary reason to motivate them and it was a symbol of democracy by forcing their desire to separate away from Britain and become their own government. How to cite Taxation W/O Representation, Papers

Pygmalion Monologue Essay Research Paper Example For Students

Pygmalion Monologue Essay Research Paper A monologue from the play by George Bernard Shaw NOTE: This monologue is reprinted from Androcles and the Lion; Overruled; Pygmalion. Bernard Shaw. New York: Brentano\s, 1916. DOOLITTLE: Don\t say that, Governor. Don\t look at it that way. What am I, Governors both? I ask you, what am I? I\m one of the undeserving poor: that\s what I am. Think of what that means to a man. It means that he\s up agen middle class morality all the time. If there\s anything going, and I put in for a bit of it, it\s always the same story: \You\re undeserving; so you can\t have it.\ But my needs is as great as the most deserving widow\s that ever got money out of six different charities in one week for the death of the same husband. I don\t need less than a deserving man: I need more. I don\t eat less hearty than him; and I drink a lot more. I want a bit of amusement, cause I\m a thinking man. I want cheerfulness and a song and a band when I feel low. Well, they charge me just the same for everything as they charge the deserving. What is middle class morality? Just an excuse for never giving me anything. Therefore, I ask you, as two gentlemen, not to play that game on me. I\m pl aying straight with you. I ain\t pretending to be deserving. I\m undeserving; and I mean to go on being undeserving. I like it; and that\s the truth. Will you take advantage of a man\s nature to do him out of the price of his own daughter what he\s brought up and fed and clothed by the sweat of his brow until she\s growed big enough to be interesting to you two gentlemen? Is five pounds unreasonable? I put it to you; and I leave it to you.