Tuesday, December 24, 2019

My Community Service Hours, By Paul Magedson - 1143 Words

For my community service hours, I went to the Good Earth Organic Farm in Celeste, TX owned by Paul Magedson. It is a certified organic farm that prides itself on not using â€Å"extensive herbicide and pesticide use[d] by intensive conventional agriculture† (Andreatta 2000 p.40). Paul’s farm grows and sells organic produce such as cucumbers, strawberries, okra, kale, and tomatoes. He sells grass-fed lamb from the sheep has raises on his farm and he also has chickens. To complete my hours, I went on two trips to the farm. Our first task was to pick okra and I instantly realized why farmers are known to have tough hands. As a half hour into picking okra I had two large blisters on both my thumbs. After picking the okra we weeded the tomato garden. This is where I began to understand just how hard farming is, since weeding in the hot Texas is tiring. Once we were done weeding, Paul served us lunch of a fruit smoothie and kale salad. Once we got our lunch we all sat on his porch and discussed how Paul started farming and his views on industrialized food. Paul began farming because of his ex-wife, which I think made him regret farming as he talked about if he knew how hard farming was he would not have started his own farm business. However, he did have a passion for growing organic food as he believed the reason we are getting cancer is because of all the chemical in our food. After lunch was done he took us to see sheep and I was amazed at how many of them there were. We learnedShow MoreRelatedMy Community Service Hours, By Paul Magedson992 Words   |  4 Pages For my community service hours, I went to the Good Earth Organic Farm in Celeste, TX owned by Paul Magedson. It is a certified organic farm that prides itself on not using â€Å"extensive herbicide and pesticide use[d] by intensive conventional agriculture† (Andreatta 2000 p.40). Paul’s farm grows and sells organic produce such as cucumbers, strawberries, okra, kale, and tomat oes. He also sells grass-fed lamb from his sheep and has chickens. To complete my hours, I went on two trips to the farm with

Monday, December 16, 2019

Effects of alcohol in human body Free Essays

Alcohol is the most abused drug in most countries. The consumption of alcohol is more intense than any other drug due to its availability, and the laws governing its consumption which does not prohibit its consumption unlike other drugs, for example, hard narcotic drugs such as Marijuana. Although the law of different countries restrict the drinking age, which is 18 years and 21 years in some states, there is increased consumption of alcohol among the young people below the recommended age. We will write a custom essay sample on Effects of alcohol in human body or any similar topic only for you Order Now The effects of alcohol are numerous and vary with the amount of alcohol consumed as well as the personal characteristics such as body weight, nutrition status, age, period of consumption and gender among others. This paper aims at analyzing the various effects in a human body attributing from alcohol consumption. Alcohol leads to deposition of fatty plaques in the inner walls of the arteries hence they become narrowed, as a result blood supply becomes insufficient. The insufficiency of blood in the brain leads to stroke while into the heart leads to heart attack. However, evidence in recent research has shown that alcohol may lower heart diseases’ risks. According to the research, the consumption of one to two standard drinks of alcohol per day in middle aged and above (35 years and over), offers some protection against heart disease. (Glen et al, 2005) Brain Alcohol causes damage to the brain cells which leads to memory loss; an individual becomes confused and suffers hallucinations. Alcohol is regarded as a downer due to its direct effects on the brain cells. The damage can be fatal or lead to insanity if alcohol is taken in large amounts or taken along with other hard drugs such as narcotics over a long period of time. Alcohol cuts the supply of oxygen to the brain, a situation which kills thousands of brain cells each time a person takes alcohol. This may lead to hyper alertness to normal situations such as perceiving sound to be louder than normal or light too bright than in the real situation (that is augmentation).The drinker may develop alcohol influenced behavior (learned behavior syndrome) which   stops after the person quits drinking and it can only be re-learnt The central nervous system (CNS) The brain, spinal cord and nerves originating from it form the Central nervous system. The transmission of sensory impulses and motor impulses pass from the CNS. Alcohol affects the CNS leading to intoxication hence affecting emotional and sensory function, memory, judgment as well as decreased learning capabilities. The smell and tenses are impaired and the ability to withstand pain increases with increase in Blood Alcohol Level (BAL). The long term effects of consumption of alcohol on the CNS causes tolerance, dependency and brain irreversible damages. The functioning of the nervous system deteriorates in every drinking episode that leads to intellectual dysfunction; disturbances in the sensory and motor control follow. (Haven and Gerald, 1996 pp. 198-256) Blood Alcohol causes blood sludging, a situation whereby the red blood cells bunch together causing the small blood vessels to block up, starve the tissues of oxygen causing the death of cells. In the brain this death of cells is more severe and often goes unnoticed. Due to increased pressure, the capillaries break, leading to red eyes in the morning, or the red, blotchy skin which appears on the face of a heavy drinker. Hemorrhage or death may occur when Blood vessels break in the stomach and esophagus. Alcohol effects on the blood can also cause: anemia, sedation of the bone marrow (this reduces the white and red blood count, and weaken the bone structure lowering the body’s resistance to infection. (Raymond et al. 1996 pp. 43-213) How to cite Effects of alcohol in human body, Papers

Sunday, December 8, 2019

Accounting for Lease

Questions: Owing to low liquidity, Lisa Ltd decides on 1 July 2015 to sell its land and buildings to Anderson Ltd. The carrying values of the land and buildings in the books of Lisa Ltd, at 1 July 2015, are: Buildings, at cost Accumulated depreciation The land and buildings are sold for $4334 700 (their fair value), with the amount being allocated equally as follows: Land $2167350 Buildings $2167350 Immediately following the sale, Lisa Ltd decides to lease back the land and buildings from Anderson Ltd. The term of the lease is 20 years. The implicit interest rate in the lease is 12 per cent. It is expected that the buildings will be demolished at the end of the lease term. The lease is non-cancellable, returns the land and buildings to Anderson Ltd at the end of the lease, and requires the following lease payments: Payment on inception of the lease on 1 July 2015 $600000 Payment on 30 June each year starting 30 June 2016 $500000 There is no residual payment required REQUIRED a. Provide the entries for the sale and leaseback in the books of Lisa Ltd as at 1 July 2015. b. Provide the entries for the purchase and lease in the books of Anderson ltd as at 1 July 2015 c. Provide the entries in the books of Lisa Ltd as at 30 June 2025. d. Provide the entries in the books of Anderson Ltd as at 30 June 2025. Answers: The initial step is to undergo the calculation for ascertaining the gain/losses realised by the company due to the sale and lease back arrangement. It is imperative to note that on land there is no depreciation, hence all the accumulated depreciation that is represented in on account of buildings only. Lands carrying value = $ 1,800,000 Lands selling value = $ 2,167,350 Capital gain realised on land = 2167350 1800000 = $367,350 Buildings carrying value = $ 1,750,000 - $350,000 = $1,400,000 Buildings selling value = $ 2,167,350 Capital gain realised on building = 2167350 1400000 = $767,350 The assets in the case given are of different nature as explained above. Hence, the land lease is operating lease while the building lease is financial lease in nature. The key reasoning for the above classification is the fact that at the termination of the lease period, the destruction of buildings take place while the land continues to remain intact. The requisite journal entries for Lisa Ltd are shown below. The requisite journal entries for Anderson Ltd are shown below.The depreciation on buildings on an annual basis = 2167350/20 = $ 108,367.5 Additionally, the realisable gains due to the buildings = 767350/20 = $ 38,367.5 The requisite journal entries for Lisa Ltd are shown below.The requisite journal entries for Anderson Ltd are shown below.