Cash Flows Essay Example for Free

Cash Flows Essay â€Å"The statement of cash flows reports the cash receipts, cash payments, and net change in cash resulting from operating, investing, and financing activities during a period† (Weygandt, Kimmel, Kieso, 2010, p. 614). Companies are required to prepare a statement of cash flow because it contains important information about the company that deems useful for external sources, such as investors, to make educated decisions about a company. The information contained in the cash flow, such as the company’s ability to generate cash and meet obligations, assists creditors and investors to determine the adequate decision regarding extending credit or investing. The statement of cash flows is divided into three sections: Operating activities, investing activities, and financing activities (Weygandt, et al, 2010). Each of these sections have reflect their own characteristics of transactions and other events. First, operating activities include transactions that create revenues and expenses; these are included in the determination of net income (Weygandt, et al, 2010). Second, investing activities has two purposes: includes the acquisition and disposing of investments and property, plant, and equipment, and lending money and collecting the loans (Weygandt, et al, 2010). Third, financing activities include two purposes: obtaining cash from issuing debt and repaying the amounts borrowed, and obtaining cash from stockholders, repurchasing shares, and paying dividends (Weygandt, et al, 2010, p. 615). Operating activities, which include income statement items are: Cash inflows – from sale of goods and services, and from interest received from dividends received; Cash outflows – to suppliers for inventory, employees for services, and others for expenses (Weygandt, Kimmel, Kieso, 2010, p. 616). Investing activities – investments and long-term assets: Cash inflows – from sale of property, plant, and equipment, and collections on loans to other entities; Cash outflows – to purchase property, plant, and equipment, purchase investments in debt, and making loans to other entities (Weygandt,  Kimmel, Kieso, 2010, p. 616). Financing activities involves long-term liabilities and stockholders’ equity: Cash inflows – from sale of common stock, and from issuance of long-term debt; Cash outflows – to stockholders as dividends, and to redeem long-term debt or reacquire capital stock (Weygandt, Kimmel, Kieso, 2010, p. 616). References Weygandt, J. J., Kimmel, P. D., Kieso, D. E. (2010). Financial accounting (7th ed.). Retrieved from The University of Phoenix eBook Collection database.

Capital Punishment: Not Cruel and Not Unusual Essay -- Pro Death Penal

Capital punishment and the practice of the death penalty is an issue that is passionately debated in the United States. Opponents of the death penalty claim that capital punishment is unnecessary since a life sentence accomplishes the same objective. What death penalty opponents neglect to tell you is that convicted murders and child rapists escape from prison every year(List of prison escapes, 2015). As I write this essay, police are searching for two convicted murders who escaped from the Clinton Correctional Facility in New York on June 6th, 2015. The ONLY punishment from which one cannot escape is capital punishment. As the world is changing, so are people’s views on the death penalty. Some think that it does not follow the 8th amendment and that Americans should abolish it. Even though, a number of people do not wish to have the death penalty, in reality it has been around for centuries all over the world. In fact, the only thing that has changed about it is the crimes deemed punishable by death and the methods used to kill those found guilty (Wolf 21). Although, there are some flaws with the way the justice system administers the death penalty, it is a necessary punishment used to stop the worst possible criminals. The death penalty has a lot of history to it. Over the years, a variation of methods of been used in different countries. Some methods that have been used and some that are still used today: be-headings, hangings, gassing, electrocution, lynching, shootings, and lethal injections. As the years passed, the process of executing criminals change due to what people thought was cruel. In this time, lethal injection is the most common technique used in the United States with a select few states stil... ...-1.htm>. Death Penalty Curricula for High School, . "Michigan State University Comm Tech Lab and Death Penalty Information Center.." deathpenaltycurriculum.org. N.p., 2014. Web. 8 May 2015. . Fisanick, Nick. The Ethics of Capital Punishment. New York: Green Haven Press, 2005. Print. "http://law.jrank.org/pages/5002/Capital-Punishment-COSTSCAPITALPUNISHMENT.html.† law.jrank.org. N.p., 2011. Web. 6 May 2015. . "List of prison escapes" Wikipedia 2015. Web. 8 June 2015. https://en.wikipedia.org/wiki/List_of_prison_escapes Williams, Mary. Is the Death Penalty Fair?. San Diego: Green Haven Press, 2003. Print. Wolf, Robert. Capital Punishment. Philadelphia: Chelsea House Publishers, 1997. Print.

School Prayer

Amy Hua English 1A TTh 1:45-3:10 Professor Marvin School Prayer Annie Laurie Gaylor argues against school prayer in her article â€Å"The Case against School Prayer† (Elements of Arguments, 679). When religion is included in daily school routines, it divides students into different beliefs. Public schools are meant to be open for all people to get an education, but not to influence them into a new religion. Requiring students to practice prayer in public schools is a violation of Freedom of Religion.Public schools should not practice prayer because there is a diversity of religions in the United States and the Constitution of the First Amendment. Students in public schools get distracted from judgment of religion, but that is why there are places where schools may freely practice religion, such as private schools. Due to the diversity of religions, along with dissimilar practices, schools should continue their public structure leaving religion entirely out. Public schools educ ate the belief of God, which might (for example) be the religion of Catholicism.High schools, Middle schools, and maybe even Elementary schools that practice a certain religion might offend or hurt other religions. â€Å"When religion has invaded our public school system, it has singled out the lone Jewish student, the class Unitarian or agnostic, the children in the minority† (Gaylor 679-680). The United States has a vast variety of religions that include Buddhist, Christian, Catholic, Hinduism, Islam, etc. There are also those Atheists who do not believe in any God. Each belief practices different events that may contrast.For instance, Christians rejoice to the Lord on Christmas day as a result of the birth of Jesus Christ, whereas, Buddhists pay their respects to the dead. â€Å"Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof. (First Amendment, Bill of Rights, U. S. Constitution)† The First Amendment is th e Freedom of Religion, press, and expression. Praying at schools not only excludes the students who do not believe in God, but also disrespects them by not allowing freedom of other religions.Forced into prayer does not verbally influence the student to believe in God, but it still implies that you cannot or should not practice a different religion. Most of the rules in public schools are useful: do not use profanity, attend school, and do your best at anything you set your mind to. No matter what the religion, these rules are useful to everyone and are universal to all countries because each one agrees with them. Teaching students about religion would be equivalent to converting them towards the American Republican Party or Democratic-Republican Party.For schools today, it is dishonest for teachers to promote subject during class period. Instructors cannot force what is not universal because of the different beliefs each religion practices. There will be disagreements among singula r religions because there is not only one type of prayer system. There is a place for religion in schools. Private schools were made to eliminate the government from its system, so they are independent. Although students in public schools should be allowed to have personal prayers, there are also private schools and universities that focus on certain viewpoints on religion.If required, some private schools are given permission to freely practice their own religion. For example, Messiah College and John Brown University concentrate on Bible studies as much as other electives. It is more of an option to attend private schools, like Messiah College, so the student should know what he or she is signing up for. However, public schools are for all students to learn gender education. Therefore, no assumption of religion should be taught as a part of general education.As a child, I was enrolled into private Christian school by my parents. My parents and I were aware of the education I was b eing taught by the teachers and the sharing of general education and Bible studies. In â€Å"The Case against School Prayer†, Gaylor says â€Å"People should be judged by their actions, not by what religion they believe in or how publicly or loudly they pray† (82). Not only do people get distracted from judgment, but also from their studies from far most important subjects.With religion being in the same studies as Math and Science, students are unable to concentrate in studies that will mainly shape their future. Prayer can be harmful in many ways, depending on how much the school interoperates it daily. When I attended a Christian school during Kindergarten through fifth grade, I was required to announce the Pledge of Allegiance. But when my parents decided to take me out of Christian school and enroll me into public school, the Pledge of Allegiance was still mandatory to say.My parents, who converted into Buddhism, were offended that I still had to intentionally wor ship God. Annie Gaylor and, not to mention, Jesus had the same opinion for not allowing public schools to teach religion. â€Å"†¦when thou prayest, enter into thy closet, and when thou hast shut thy door, pray to thy Father which is in secret† (Bible, Matt. 6:5-6). School prayers add conflict to education in many ways. As a result of the vast amount of religions in the United States, there are conflicts caused my disagreements of religion. Japan, where no one prays at school, had the lowest crime rate of any developed nation† (Gaylor, 683). Religion should only be taught in private schools or organizations. The First Amendment was made for Freedom of religion, press, and expression, meaning that everyone has a right to pray, but not for public schools to convert the students into believe a certain religion. I strongly agree on Gaylor’s viewpoints of school prayers because I was felt in the same situation in the past. Public schools should stay open to diffe rent religions.

John Wayne Gacy Research Paper - 1253 Words

John Wayne Gacy John Wayne Gacy was known as â€Å"The Killer Clown† and â€Å"Pogo The Clown â€Å". He was a serial killer that sexually assaulted and tortured and murdered 33 teenage boys. Gacy’s father beat him and his siblings if they misbehaved with a razor strap. He was unable to play with children at school because of his heart condition his father said it was a disappointment. He had a antisocial personality disorder which is a long term mental condition that often is criminal. He was often bullied by the neighborhood bullies of his disorder being overweight and uncouth his disorder prevented from him acting good in school. He was to himself over his school years he didnt have a lot of friends and couldn’t play sports his sister taught him to†¦show more content†¦The business college went to helped him get most of these people to trust of him because he became a smooth talker and very persuasive most of his neighbors saw him leaving a returning at all times day and night and a lot of young men going into his house some were male prostitutes they were never seen again. He was killing them and burying them under his house in the crawl space but the police were closing in on him and he was running out of room under his house. One of his last murders was when he got a 20 year old after a thanksgiving dinner. After him and his wife got a divorce because of him being bisexual people that lived around him started to notice that their was a stench in the neighborhood around this time rumors were coming around saying he was molesting teenage boys. Most of the boys he killed were looking for job opportunities and went to talk to him about getting a job which was probably meeting him somewhere secluded or at his house this was really easy for him to kill them. The last known killing was Robert Piest he was killed talking to gacy about a job and someone notified the police about his disappearance and they went to talk to gacy and ended up getting a search warrant and they found several bodies he finally admitted to 33 killings and arrested they found Robert Piest near a lockShow MoreRelatedSerial Killers, Ted Bundy And John Wayne Gacy1588 Words   |  7 PagesKEISER UNIVERSITY Killer Stories H.H. Holmes, â€Å"Ted† Bundy John Wayne Gacy Faraz Garcia 10/16/2017 â€Æ' Abstract When you tell children scary stories they shouldn’t be able to come true but unfortunately for the people victimized by the vicious killers in this paper those horror stories did come true. Traveling and staying in a â€Å"Hotel† owned by a wealthy â€Å"doctor† got them tortured, experimented on and ultimately killed, helping a seemingly helpless man put things in his vehicle lead themRead MoreSerial Killers And The United States1743 Words   |  7 Pagesobtainable for serial killers due to their inability for remorse and empathy, or to see people as people and not objects(Knight 2006). This research paper will focus primarily on serial murder within the U.S. First and foremost, a legal definition provided by the U.S. Department of Justice will be presented to set forth the discussion of this research paper. As follows will be a detailed discussion explaining serial killer typologies with the use of examples of known serial killers in the U.S. TypesRead MoreTh e Theories Of Crime Causation1076 Words   |  5 Pages This paper will examine the three main theories of crime causation which comprise the Criminological Theory as well as provide some examples of each. The three main theories of crime causation are biological, sociological and psychological. Each of the three theories have come a long way since their inception and continue to be updated due to new findings through technological and medical advances. It also must be noted that these are theories and due to various factors and drawbacks to eachRead MoreInside the Mind of a Serial Killer Essays1049 Words   |  5 Pagesunderling factors that contribute to the psychological profile of men and women serial killers? This paper examines scientific and meta-analysis studies of men and women serial killers in an attempt to identify some of these factors. By investigating psychological theories involving men and women serial killers mental stability and violence motives, the findin gs from this paper suggest that more research needs to be done in order to address these societal issues and possibly prevent future violence byRead MoreWhat Twists a Man so Far as Murder? (Serial Killers)2001 Words   |  9 Pagespsychopathy, or sociopathy? Many people have researched this topic and believe that childhood trauma, heavy drugs during the growing phase of life, as well as many other things have twisted the minds of men such as Jeffery Dahmer, Charles Manson, John Wayne Gacy, and David Berkowitz. Many say that their actions were preventable but many other believe that the warning signs were present and that their behavior could have been modified long before the murders began. The triad is the name given to theRead MoreJohn Wayne Gacy And Charles Manson Essay797 Words   |  4 Pages Ted Bundy, John Wayne Gacy, Jeffrey Dahmer, Gary Leon Ridgeway and Charles Manson. These are some of the most infamous names in the history of murder, but they hid in plain sight, and Manson did not even commit murder. He was so manipulative he could convince others to do his bidding for him. How is that even possible? Surely one would be able to recognize someone who is such a dangerous threat or would they? One of the reasons these killers can be so successful is their ability to blend intoRead MoreDiscuss the arguments for and against the re-introduction of the death penalty in the UK for crimes of murder.1778 Words   |  8 Pagesfigures, it turns out most of the population believe the death penalty should be brought back. From a poll conducted in August 2002, 59% of people said that it should be reintroduced, with just 34% disagreeing. Ipsos  MORI, the second largest market research company in the United Kingdom, have asked people on four different occasions over the past 24 years whether they believe the death penalty should be reintroduced; they consis tently concluded that at least three quarters of the respondents thoughtRead MoreIs Capital Punishment Constitutional?2107 Words   |  9 Pagesstates â€Å"Excessive bail shall not be required, nor excessive fines imposed, nor cruel and unusual punishments inflicted† (Cornell). Why is it then, that the United States Supreme Court finds capital punishment constitutional? Through an array of research of law and philosophy behind the death penalty, one must keep in mind that these are people’s lives in discussion. The United States holds justice, liberty, and freedom as central to its democracy. However, it practices capital punishment on theRead MoreNature vs Nurture1880 Words   |  8 Pageskillers; in some cases, the killers are never caught. Although they leave very little physical evidence, serial killers are often linked to their crimes through their Modus Operandi, or MO, which is basically their way, or style, of killing. Much research has been done on se rial killers, and it has been noted that the vast majority of them are middle-aged, white males, with above average intelligence, and a history of arson, bed wetting, and physical and sexual abuse as a child, but these are notRead MoreThe Media Gives People A Distorted View Of Criminals .1850 Words   |  8 PagesThe Media Gives People a Distorted View of Criminals Danielle Molisani Caledonia-Mumford â€Æ' Abstract This paper is about the way a person views criminals due to the media. Criminals can range from small offences such as robbery to more serious offences such as murder. Newspaper, magazines, books, and television are all examples of different ways a person can use media to gain knowledge about certain incidents. The media alters the way a person will view an incident because the source will only