Arkansas History Essay Example | Topics and Well Written Essays - 750 words

Arkansas History - Essay Example Perhaps all forms of cruelty upon slavery were being done by the white Arkansans towards the slaves of the land back then. Lynching, whipping, burning to death were just some of the major acts to punish the accused slaves with insurrection. Discernibly one motivation that provoked the white Arkansans to do such further cruelty with the black ones was the fear of the notion that blacks someday will take revenge or rebel against them. This was due to the previous account of the African-American's movement in Arkansas to emigrate in Africa during the 1890's, and the notion that such force able to do by the African-American Arkansans that may lead to revolution. Jim Crow law was then issued around 1890's as a solution for this threat through unifying racism (Dillard 2008). Critical period of the African-Americans is at peak between the times of the state's civil war during the 1890's and the crisis of Little Rock Central High School. The crisis in Little Rock somehow resolved some of the issues, as the 9 black students involved in the crisis made a breakthrough by fighting and winning for their civil rights. These diplomatic act from the 9 black students paved way the promotion of segregation that was an ideal resolution of the crisis that period (Dillard 2008). White County in Ar Arkansas History: Great Depression Great depression was the period that Arkansas is known to have its greatest drought throughout the land. The 1929 crash of stock market started the phase of the great depression in the country. White County in Arkansas was the particular place that greatly affected during the depression. Before the depression, the state was doing so well with their businesses especially White County, specifically farm productions (Johnson 2000). Many factors were considered that contributed to the hardship of the state, but one of the main reasons was the drought that happened in 1930. This apparently withered the livelihood of those in farm productions. Naturally, farmers cannot produce any crop as well as merchants were hindered to proceed on their trade due to the lack of capital and development. Data stated that there were about 4,600 unemployed male citizens of county in 1933. Many of the promising states or county were expanding and advancing before the depression, however, when the period hit, it affected many people's lives due to the economic and social suffering. Believing Franklin D. Roosevelt's New Deal will resolve the economic and social problem, they saw hope from his election as they were longing for the direction and assistance towards recovery (Johnson 2000). Arkansan then were forced to be more self-sufficient especially the women in order to survive the devastating period. They learned sewing, food canning and preservation, home management provided by the home demonstration program under the New Deal. Arkansas: Reconstruction of Education Isaac Murphy (October 16, 1802 - September 8, 1882) was the first Reconstruction Governor of Arkansas, whose administration was intriguingly known for its fiscal constriction. His tenure was the start of the healing of the "war wounds" even the southern part was still dealing with it. When all fled away from the confederacy, Murphy remained alone and continued with his reconstruction philosophy. His reconstruction approach through low key governance

Religion, science and faith Essay Example | Topics and Well Written Essays - 1250 words

Religion, science and faith - Essay Example By deconstructing these institutions, Vonnegut invites us to appreciate the fact that most of the truths to which we hold fast are really rather silly when examined closely as well as things we used to believe in. John’s gradual conversion from Christianity to Bokononism, the fictional religion created by Vonnegut, is at the heart of the novel. As he pursues the Hoenikkers across the globe, each time he comes to a realization that pushes him one step closer to a Bokononist outlook. Brave New World being a classical example of a dystopian novel revolves around the idea of totalitarianism and is set in a futuristic world where a combination of science and pleasure form a rather feudalistic society. I think this book is really interesting as it explores the dangers of technology and what it can do to a whole world; Brave New World explores the idea of just how far science can go without being immoral. Would we really want to live in a world where eugenics rule and despite everyon e being equal on the surface, deep underneath prospers the idea of inequality and unfairness (1)? Vonnegut uses the plot of Cats Cradle to make a postmodern parody of how science really does not lead to a utopia and clashes with faith and religion. He employs humor as a means to make his reader assume a critical stance toward science and religion. We can assume that in Cat’s Cradle science became a revered institution of truth and knowledge, and few people seriously questioned whether the truth and knowledge of modern science were necessarily beneficial. Vonnegut uses a religion he created for the novel called Bokononism to convey society’s misconceptions about the usefulness of truth. Bokononism is a religion that identifies with its own falseness. It rejoices in accepting that its ideals are not true. At the same time, when we talk about Brave New World, we usually have in mind the

IT Systems Planning and Acquisition Essay Example | Topics and Well Written Essays - 750 words

IT Systems Planning and Acquisition - Essay Example However, usually later in execution of the project, the stakeholders or beneficiary organization may require some additional or different software modules or deliverables as defined in the project scope document, this phenomenon referred as scope creep. â€Å"Scope creep refers to the change in a project's scope after the project work has started. Typically, the scope expands by the addition of new features to an already approved feature list. As a result, the project drifts away from its original purpose, timeline, and budget.† (Alexandrou, 2011). In 2011, the Baker and Greer provided guidelines and shared the top 8 best practices for minimizing and avoiding scope creep of the project. I do agree that by implementing the guidelines of the Baker and Greer, the project manager may minimize the scope creep but the guidelines should more be refined and expanded in order to avoid or eliminate the scope creep of a project. In this document I would discuss the guidelines provided by the Baker and Greer, analyze them critically and would add the best practices or guidelines provided by other great authors along with the rationale. ... There are certain reasons for the scope creep have been identified include poor requirements analysis, involving the users in the later phases of the project, ignoring the convolution of the project, change control lacking and Gold plating. Some more reasons include miscommunication with customer, insincere customer with an unwavering policy of value for free, week project management methodology and resources (Vandermilt, 2011). It is pertinent to mention here that the Baker and Greer have not taken into account some of the reasons of scope creep in their guidelines that are mentioned above. Therefore, in order to avoid or minimizing the guidelines may be expanded and enhanced by including a plan for scope creep, getting formal signoff from the customer, document change control, reviewing the similar projects and lesson learnt reports, using standards for project management and certified project management professionals (Bellanca, 2010). Scope creep rises from commencement of the pro ject due to ambiguous planning. Therefore, it would be recommended to develop a plan for scope creep in which rules for handling the scope creep would be mentioned. Scope creep should be handled from the beginning to an end of the project through prescribed change control document. Change control refers to variation to the business processes, user or the technical requirements once sign-off has been taken place on the project scope document. Scope creep happens more repeatedly when formal sign-off the stakeholders have not signed off the project scope document. A number of business cultures evades the actual signing-offs the project scope document, due to the fear of responsibility ambiguous and incomplete requirements.

Nature of Partnerships Essay Example for Free

Nature of Partnerships Essay Nature of Partnerships When starting a business, it can be with a sole proprietorship, a partnership, or as a company. A partnership is the most popular and the easiest to form. Partnerships combine individual talents and skills together for a hopefully successful business enterprise venture. Man has realized that it is easier to do something with the help of others than singly. Partners, also, provide a greater chance of obtaining equity capital for their business venture, while sharing the risks that go along with a rapidly growing business. There are basically three types of partnerships: the general artnership, the limited partnership, and the limited liability partnership. This paper discusses the general partnership. The definition of a partnership is the association of two or more persons to carry on as co-owners of a business for profit . Partnerships may be formed as a formal agreement or informally with a handshake. Either way, a partnership agreement should be written up with all the aspects of the partnership covered. Once the partnership agreement is filled out and agreed on by all partners, each partner will need to sign stating they are in agreement. A artnership agreement helps to alleviate any conflicts that may arise at any future date. When accounting for a partnership, it will depend on the accounting method stated in the partnership agreement. If any noncash assets were contributed, these will need to be assigned a fair value. Any noncash assets brought to the partnership are the property of the partnership . Each partner investing capital will have to be agreed upon by all partners. This investment will determine the ratio or percentage of net profit or loss to be divided between each partner. If there is no ratio or ercentage stated in the partnership agreement, then everything is divided equally. When setting up the accounting for the business, most accounting methods have multiple accounts for each partner. These accounts are the capital account, which shows the initial investment of each partner, the drawing account, showing any withdrawals taken over a years time, and the loan account, where partners can take a loan from the business. The capital account can be maintained in two different ways: the fluctuating capital method or the fixed capital method . The division of net profit equally. To account for this division, say S, T, and U decided to set up a partnership. S contributes $40,000, T contributes $30,000, and U contributes $30,000. This would be a ratio of 4:3:3. The total contributed to the partnership is $100,000. Profit for the first year is $300,000. Because the ratio is 4:3:3, Ss net capital would be $120,000. T and Us net capital would be $90,000 each, for a total of $300,000. If the partnership decides to add a partner, whatever was determined in the partnership agreement will determine what steps to take for adding this new partner. Adding a new partner normally adds profitability. If the partners decide to cease operations, there are two alternatives to help them decide which approach is better for the business: liquidation or dissolution. Liquidation refers to the complete sale of the business assets and dissolution refers to the closure of a business, often on voluntary terms of the business owner. Liquidation means that the business is closing its doors and liquidating all noncash assets and liabilities. Dissolution may mean that the partnership is dissolving and a new partnership, another partnership or business is buying out the business, or the business is dissolving. When considering dissolution, there are two types, a technical dissolution and a general dissolution . A technical dissolution is when there is a change in the composition of the bus iness. A general dissolution is a complete dissolution or winding up of the partnership and the business. The dissolution may result with a mutual agreement of all partners, a partner being served notice, a court order, fraud, misrepresentation, or illegal activity, or where the business is not making a profit. Whether liquidating or winding up a business, transactions to process are the collection of receivables, conversion of oncash assets to cash, payments to creditors, liabilities closed out, and the remaining distribution of net balance to the partners, in cash . When starting a business with a partnership, it is with the intent purpose of longevity.

Herbal Medicines: Helpful Aids or Harmful Injuries

Herbal Medicines: Helpful Aids or Harmful Injuries Anna Pham   Abstract Despite using plants for medicinal purposes for over 5,000 years, not much is known about the efficacy, mechanism, or safety of herbs pharmacological activity. Although herbal medicines are not a new threat, they are becoming an increasing concern due to their growing popularity around the world. Introduction Use of traditional medicine has expanded globally and has gained popularity. Not only is it used for primary health care of the poor in developing countries, it is also used in countries where conventional medicine is predominant in the national health care system. Three quarters of the world population is estimated to rely on herbal and traditional medicine as a basis for primary health care1. With this increase in popularity, an awareness of the efficacy, quality control, and safety of herbal medicines have become important concerns. Plants have been recorded as being used for medicinal purposes over 5,000 years2. For most of history, herbal medicine was the only treatment. As early as 1890, 59% of the listings in the US Pharmacopeia were from herbal products, and it is estimated that one third to one half of currently used drugs were derived from plants1. Today, thousands of herbal products are available over the counter and are commonly used by patients globally. Public dissatisfaction with the cost of prescription medications, combined with an interest in returning to natural or organic remedies, has led to an increase in herbal medicine consumption1. This is particularly true in individuals with chronic or incurable diseases. Herbal medicines are not a new threat, but they are an important and misunderstood threat. According to the World Health Organization, an herb is any form of a plant or plant product, including leaves, flowers, fruit, seed, stems, roots, and seeds2. These plants can either be sold raw or as extracts, where the plant is softened with water, alcohol, or other solvents to extract some of the chemicals. The resulting products contain dozens of chemicals, including fatty acids, sterols, flavonoids, alkaloids, and glycosides3. Efficacy Echinacea plant is widely used primarily for treatment of the common cold. Assessing the effectiveness of different Echinacea preparations is complicated because of the many extraneous variables. There are three different species of Echinacea in medical use, which include Echinacea purpurea, Echinacea pallida, and Echinacea angustifolia4. As well, not only are different parts of the plant are used (root, herb, flower, or whole plant), different methods of extraction are used. Lastly, other plant extracts or homeopathic components are added in some preparations. Making comparisons and pooling data of different preparations of Echinacea is methodologically questionable, so interpreting the plants effectiveness needs caution due to the heterogeneity of the preparations. Furthermore, the exact mechanisms of action for the immunomodulating effects of Echinacea preparations are unclear. There are four classes of compounds that are known to contribute to the immunomodulatory activity of Echinacea extracts: alkamides, glycoproteins, polysaccharides, and caffeic acid derivatives4. Different concentrations of different compounds are found in the three species of Echinacea. Subsequently, the pharmacologic effects associated with the elements in Echinacea may result from independent or synergistic interactions with single or multiple elements. As well, even if Echinacea extracts and constituents have demonstrated pharmacological activities in various biological assays, there is no evidence-based conceptual framework to explain how Echinacea might effectively prevent or treat acute respiratory infections4. Karsch-Volk et al. investigated in a systemic review the effectiveness of different Echinacea preparations for preventing and treating common colds or induced rhinovirus infections4. Different preparations were compared to a placebo in twenty-four double-blind randomized control trials with 4631 participants. It was not possible to apply a standard definition of the common cold across the trials, so the participants included in this study were individuals with non-specific viral upper respiratory tract infections (URTIs) with a clinical diagnosis of common cold, influenza-like syndrome, or viral URTI; volunteers without acute URTIs but treated for preventative purposes; or volunteers without acute URTIs but challenged with rhinovirus treated for preventative and/or therapeutic purposes. The researchers only included trials of oral Echinacea with one preparation versus a placebo and excluded trials of combinations of Echinacea with other herbs and trials comparing Echinacea with no tr eatment or a treatment other than placebo. A large proportion of the preparations used in the trials were pressed juices (stabilized with alcohol), alcohol tinctures or tablets made from dried extracts. The heterogeneity of the preparations tested did not allow a strong conclusion. The different preparations of Echinacea contained different amounts of bioactive components; therefore, the different preparations were not comparable. Karsch-Volk et al did conclude that some Echinacea products were more effective than a placebo for treating the common cold, but the overall evidence for clinically relevant treatment effects was weak. In general, Echinacea preventing colds did not show statistically significant reductions in illness occurrence; however, nearly all prevention trials suggested small preventative effects. Studies investigating the effects of herbs cannot draw strong conclusions unless heterogeneity and reproducibility are controlled. Regulation Herbal medicines are often promoted as natural and therefore harmless; however, these remedies are not free from adverse effects. Much of the United States botanical industrys products are unlicensed and are not required to demonstrate efficacy, quality, or safety1. Lack of regulation and loose distribution channels may attribute to poor quality of herbal products which will result in adverse reactions. Regulation is difficult since different cultures in different regions of the world have developed various practices of traditional medicine without a parallel international standard and appropriate method for evaluating traditional medicine. Safety Pharmacologically Active Ingredients       Natural products contain pharmacologically active molecules which can potentially cause danger to human health. Examples of toxicity associated with herbal use include the hepatotoxicity due to pyrrolizidine alkaloids-containing plants, acting by a characteristic veno-occlusive disease that may be rapidly progressive and fatal, Aconitum poisoning due to Aconitum alkaloids, which are highly toxic cardiotoxins and neurotoxins, and the severe and lethal cardiovascular side effects associated with Ephedra sinica6. However, other studies have clearly shown that adverse events due to herbal remedies are relatively infrequent if assessed for causality and that although the number of severe clinical reactions was small, fatalities have been described7. The objective of this review was to collect available data on the following: (i) adverse effects observed in humans from the intake of  plant food supplements or botanical preparations; (ii) the misidentification of poisonous plants; and (iii) interactions between plant  food supplements/botanicals and conventional drugs or nutrients. Contamination Biological contamination and chemical contamination of medicinal herbs and herbal products are very common. Impurities in medicinal herbs and their preparations and products refer to biological contamination8. They may involve living microbes such as bacteria and their spores, yeasts and molds, viruses, protozoa, insects (their eggs and larvae), and other organisms. Microbial contamination of herbs may result from improper handling during production and packaging. Sources of contamination are microbes from the ground and processing facilities (contaminated air, microbes of human origin). Cross contamination is also a possibility from extraneous materials such as glass, plastic, and other materials which contact the herbs, herbal preparations, or products. Human excrement, animal manure and feces used as fertilizers are other sources of biological contamination. As well, contamination of herbs with bacterial strains resistant to known antibiotics poses human health risks and infection . Additionally, because molds are widespread in the atmosphere, they are a natural contaminant of medicinal herbs. Molds are potent allergens and producers of mycotoxins. Products of microbial metabolism, such as toxic, low-molecular-weight metabolites from molds, are chemical contaminants. Furthermore, herbal products can be contaminated by heavy metals and pesticides as well. Drug  Interactions Case reports, case series, and pharmacokinetic trials have highlighted that herbal medicines can interact with prescribed medicines6. Interactions can have either a pharmacokinetic and pharmacodynamics basis or both, and herbal medicines may interact with prescribed drugs at the intestine, liver, kidneys, and targets of action. Herbal remedies involved in drug interactions have been shown to up-regulate or down-regulate cytochrome P450s and/or P-glycoprotein6. The roles of drug transporters, including the organic anion and cation transporters and the nuclear pregnane-X receptor, are apparent9. However, most of the evidence for herb-drug interactions come from case reports; therefore, it is difficult to establish a cause and effect relationship. Izzo reviewed the clinical data regarding the interactions between herbal remedies and prescribed drugs. Since herbal medicines are a mixture of more than one bioactive ingredient, such combinations of many substances increase the likelihood of interactions taking place; therefore, theoretically, the likelihood of herb-to-drug interactions is higher than drug-to-drug interactions, if only because synthetic drugs usually contain single chemical entitities10. Therefore, it is difficult to rule out what causes the interaction. The review investigated the clinical data for 27 herbal remedies known to interact with conventional medicines, such as Aloe vera, Echinacea, and St Johns Wort. Also examined in the review were characteristics of the patient. Age, frailty, infrequent genotypes, ethnicity, gender, and comorbidity should be accounted for when considering herb-to-drug interactions. This is important since polymorphisms in the genes for drug-metabolizing enzymes or transporters may influence herb-to-drug interactions. As well, the concomitant use of prescription medications and herbal products by older adults is a common situation in western countries10. Since older adults typically have multiple health problems, they are at particular risk for herb-to-drug interactions. Despite this gravity, clinical studies investigating the potential of drug interactions in elderly patients are rare. Additionally, it is well established that the pharmacokinetics of many drugs vary between men and women. Gender differences in herb-to-drug interactions have been reported both experimentally and in clinical trials10. Izzos review article had many limitations. Only clinical reports were considered, and preclinical studies, including human in vitro experiments, were excluded. This and other unpublished articles could lead to underestimation. As well, most of the evidence on herb-to-drug interactions discussed in the article was based on case reports, which are sometimes incomplete and do not allow inferences for a causal relationship. However, it should be noted that even documented case reports can never establish a causal relationship between drug administration and an adverse event since there are so many extraneous variables. Also, the extract type, standardization of extract, part of the plant used and the scientific name of the plant were not specified in the papers reviewed. This is important because preparations obtained from the same plant may have different chemical compositions and therefore different biological actions, as previously highlighted. This leads to uncertainty as to what cau ses the adverse effects. Furthermore, herbal preparations are not subject to the same regulations as prescription drugs, so the content of active ingredients may vary among manufacturers, potentially causing a large variation in efficacy and safety. The under-regulated quality of herbal medicines is another limitation and safety issue since contamination or adulteration of herbal medicines, including adulteration with synthetic drugs, may cause drug interactions. Therefore, a contaminant/adulterant, and not an herbal ingredient, can theoretically cause the drug interactions. Lastly, it is difficult to identify most herb-to-drug interactions because many countries do not have a central mechanism for mandatory reporting, and many people conceal their use of herbal medicines to their physicians or pharmacists, believing that herbal products are natural and therefore safe10. Izzo concluded that clinical reports clearly indicate that herbal medicines can interact with conventional drugs. While most of these interactions have a negligible clinical significance, some may pose a serious threat to public health. Herbal medicines may be used by patients concomitantly receiving conventional drugs, which can result in misunderstood adverse events. Future  Directions Important changes to the regulation of herbs are needed to improve the safety and appropriate use of herbal products. These include requiring manufacturers to register with the FDA, requiring safety tests like those required for over-the-counter drugs, requiring all health claims to be supported by data approved by the FDA, and ensuring that product labels provide an accurate list of all ingredients1. These changes will help the safety of herbal products, but additional changes are needed to improve and promote high-quality research. Defining specific standards for herbal products to ensure consistency between studies is critical. Once a well-established standard of the chemical fingerprint exists for herbs, the formulation of the herbal product can become clear. Additionally, symptoms of illnesses are subjective. Operational definitions need to be addressed to make strong comparisons. Ideally, a robust study design would be able to show all preparations of a plant showing either positive or negative effects. Because of the current regulatory structure and limited available data on safety and efficacy, there is high risk using herbal medicine, including severe side effects from pharmacologically active ingredients, contaminants, or drug interactions. On the other hand, the benefits using herbal medicine lack evidence or have inconsistent evidence, so more high-quality research needs to be conducted, especially regarding high-risk patients such as older adults. Conclusion/Summary Assessing the efficacy, quality, and safety of herbal medicines is problematic because of inadequate or inconsistent study methods being used. Herbal research should be conducted with the same meticulous care as any other medical research, and all herbal products administered to patients should ideally be chemically characterized, standardized, and of known quality. Extraneous variables from different herbal preparations do not allow for generalizations about the efficacy and safety of herbal remedies, and findings of clinical studies must be interpreted cautiously because many studies were performed without sufficient rigor and recorded detail. Additionally, the current regulation of herbs does not ensure that available products are safe, and false and illegal marketing claims are common. Changes to the regulation of herbal products could dramatically improve the appropriate use of herbs. High quality research in this field is needed to firmly establish the efficacy and safety of many herbal products. The biggest threat regarding herbal medicines is that it continues to be misunderstood. It is unknown which exact chemical, or combination of chemicals, in an herb produces a biological effect. Hence, it is difficult to create the ideal herbal product that is precise, controlled, and standardized. Also, it is not known if a single chemical component of the herb or the synergistic combination of chemicals in the plant would produce the desired effect. Which constituent of the herb produces an herb-to-drug interaction is not understood either, allowing for adverse reactions. These ambiguous fallouts result from the many different preparations of herbal products. Standardized, robust study designs are required to address the uncertainty of these findings. References Efferth T, Kaina B. Toxicities by Herbal Medicines with Emphasis to Traditional Chinese Medicine: United States, 2011. World Health Organization. General Guidelines for Methodologies on Research and Evaluation of Traditional Medicine: Geneva, 2000. Rotblatt M, Ziment I. Evidence-based herbal medicine. Philadelphia, PA: Hanley Belfus; 2002. Karsch-Và ¶lk M, Barrett B, Kiefer D, Bauer R, Ardjomand-Woelkart K, Linde K. 2014. Echinacea for preventing and treating the common cold. Cochrane Database Syst Rev 2: CD000530. Gauthier S, Schlaefke S. 2014. Efficacy and tolerability of Ginkgo biloba extract EGb 761 ® in dementia: a systematic review and meta-analysis of randomized placebo-controlled trials. Clin Interv Aging 9: 2065-77. Izzo A, Hoon-Kim S, Radhakrishnan R, Williamson EM. A Critical Approach to Evaluating Clinical Efficacy, Adverse Events and Drug Interactions of Herbal Remedies: 2016. Di Lorenzo C, Ceschi A, Kupferschmidt H, et al. 2015. Adverse effects of plant food supplements and botanical preparations: a systematic review with critical evaluation of causality. Br J Clin Pharmacol 79: 578-92. Kosalec I, Cvek J, and Tomic S. Contaminants of medicinal herbs and herbal products: Croatia, 2009. Cho HJ, Yoon IS. 2015. Pharmacokinetic interactions of herbs with cytochrome p450 and p-glycoprotein. Evid Based Complement Alternat Med 2015: 736431. Izzo AA. 2012. Interactions between herbs and conventional drugs: overview of the clinical data. Med Princ Prac 21: 404-28.

Alternative Sentencing: Money Well Spent Essay -- Criminal Justice

Florida is losing the war on drugs though financial attrition. The economic impact of substance abuse in Florida is estimated to be roughly 6% of the state’s gross domestic product (Miami 20). One contributor is the myopic view by a judicial system that chooses to impose harsh criminal penalties, including incarceration, on non-violent offenders with minor possession charges. Increasing budgetary constraints, leading to fewer available resources, contrast harshly with the rapidly growing substance abuse. In 2009, statewide drug convictions increased by 5.9%, while state and federal funding towards alternative-sentencing programs decreased by 5.8% (Families 3; National Center). Currently Florida has more than 20,000 inmates in prison and an additional 60,000 in jail for assorted drug charges, a large portion for crimes involving minor possession or simple purchasing (Families 2). The fiscally intelligent response to non-violent offenders charged with minor possession is not the judicial system’s traditional approach, but rather utilizing alternative-sentencing programs such as drug court. In 1982, as a result of pressure to avoid federal sanctions, Florida enacted mandatory minimum sentencing for drug offenders (TASC 4). Within 18 months, as thousands of offenders were charged with simple purchasing or possession of controlled substances, federal and state courts were quickly overwhelmed. The growing number of incarcerated drug offenders tripled over the next decade causing prisons and jails to suffer from overcrowding (National TASC 6). With federal and state budgets stretched dangerously thin, Florida legislature quickly passed state statutes allowing judges to discharge simple purchase and possession charges after th... ... 03 April 2012. Florida. Executive Office of the Governor. Directory of DCF Funded Adolescent Substance Abuse Treatment Programs. Tallahassee: Executive Office of the Governor, 2009. Print. Florida. Supreme Court Task Force on Treatment-Based Drug Courts. Report on Florida’s Drug Courts. Tallahassee: Office of the State Courts Administrator, 2009. Print. Miami Behavioral Health Center. The Annual Economic Impact of Alcohol and Drug Use in Florida. Miami: Florida Alcohol and Drug Abuse Association, 2009. Print. National Center for State Courts. â€Å"Budget Resource Center.† www.ncsconline.org. National Center for State Courts, n.d. Web. 03 April 2012 National TASC. Considering Public Safety: The TASC Abilities. Alexandria: Office of Justice, Programs, n.d. Print. TASC. Clinical Case Management Model. Washington D.C. N.p. n.p. 2011. Print.

Case 08-1

Pei Shan Liu Professor: David Hossain Accounting 495 10/1/2012 Case 08-1 Go With the Flow, Inc. 1. Insurance Settlement Proceeds According to ASC 230-10-45-12, the insurance settlement proceeds should be classified as an investing cash flow in the statement of cash flow. â€Å"All of the followings are cash inflows from investing activities: a. Receipts from collections or sales of loans made by the entity and of other entities' debt instruments (other than cash equivalents and certain debt instruments that are acquired specifically for resale as discussed in paragraph 230-10-45-21) that were purchased by the entity. . Receipts from sales of equity instruments of other entities (other than certain equity instruments carried in a trading account as described in paragraph 230-10-45-19) and from returns of investment in those instruments. c. Receipts from sales of property, plant, and equipment and other productive assets. d. not used. e. Receipts from sales of loans that were not spec ifically acquired for resale. That is, if loans were acquired as investments, cash receipts from sales of those loans shall be classified as investing cash inflows regardless of a change in the purpose for holding those loans.For purposes of this paragraph, receipts from disposing of loans, debt or equity instruments, or property, plant, and equipment include directly related proceeds of insurance settlements, such as the proceeds of insurance on a building that is damaged or destroyed. † Based on the above principle, the insurance proceeds of one of the company’s manufacturing facilities should be considered investing activities because the money received was an insurance settlement and the proceeds of the insurance were on a building that was destroyed. . Sale of Accounts Receivable According to ASC 230-10-45-14, sale of accounts receivable should presented as financing cash inflows in the statement of cash flows. According to ASC 230-10-45-12, Cash received from inte rest should be presented as an investing activity. â€Å"All of the following are cash inflows from financing activities: a. Proceeds from issuing equity instruments. b. Proceeds from issuing bonds, mortgages, notes, and from other short- or long-term borrowing. c.Receipts from contributions and investment income that by donor stipulation are restricted for the purposes of acquiring, constructing, or improving property, plant, equipment, or other long-lived assets or establishing or increasing a permanent endowment or term endowment. d. Proceeds received from derivative instruments that include financing elements at inception, whether the proceeds were received at inception or over the term of the derivative instrument, other than a financing element inherently included in an at-the-market derivative instrument with no prepayments. . Cash retained as a result of the tax deductibility of increases in the value of equity instruments issued under share-based payment arrangements that are not included in the cost of goods or services that is recognizable for financial reporting purposes. For this purpose, excess tax benefits shall be determined on an individual award (or portion thereof) basis. † Based on the principle, the accounts receivable from sales of the company’s inventory should be considered as financing activities because the company proceed from issuing notes.As seen in ASC 230-10-45-12 (a). â€Å"Receipts from collections or sales of loans made by the entity and of other entities' debt instruments (other than cash equivalents and certain debt instruments that are acquired specifically for resale as discussed in paragraph  230-10-45-21 :  ) that were purchased by the entity†, therefore, the beneficial interest received upon sale of receivable should be presented as a noncash transaction, and cash received from collections on the beneficial interest should be classified as an investing activity. 3.Acquisition of Property, Plant, and Equipment on Account According to ASC 230-10-45-13, the acquisition of property, plant, and equipment on account should be presented as an investing cash outflow in the statement of cash flows. â€Å"All of the following are cash outflows for investing activities: a. Disbursements for loans made by the entity and payments to acquire debt instruments of other entities (other than cash equivalents and certain debt instruments that are acquired specifically for resale as discussed in paragraph  230-10-45-21 :  ). b.Payments to acquire equity instruments of other entities (other than certain equity instruments carried in a trading account as described in paragraphs  230-10-45-18 through 45-19 :  ). c. Payments at the time of purchase or soon before or after purchase to acquire property, plant, and equipment and other productive assets, including interest capitalized as part of the cost of those assets. Generally, only advance payments, the down payment, or other amounts pa id at the time of purchase or soon before or after purchase of property, plant, and equipment and other productive assets are investing cash outflows.However, incurring directly related debt to the seller is a financing transaction (see paragraphs  230-10-45-14 through 45-15 :  ), and subsequent payments of principal on that debt thus are financing cash outflows. † Based on above principle, the company spends money to purchase the equipment and machinery would be considered as investing activities in the statement of cash flows as the company plans to pay off the payment soon after purchase.