Teenage Smoking in Canada Essay - 2188 Words

In a society where it is not unusual to see a ten year old child smoking a cigarette in public, where large tobacco companies sponsor all big sporting events and where smoking advertisements are everywhere you look, how can it be understood that what is going on is a form of suicide. Smoking is comparable to a serial killer; a cigarette acts as the weapon used by tobacco companies and its victims subjecting themselves by their own free will to participate in the crime. The governments of the United States and many other countries have chosen to regulate addictive substances, like cigarettes, via taxation; minimum-age purchase laws; restrictions on consumption in schools, the workplace, and public places; and stiff fines for†¦show more content†¦This event was, until this law was passed, advertised (on billboards, in magazines and on television) all over Montreal. Bill C-71 was an attempt at preventing teenagers from seeing these advertisements, as the government believed this to be an important factor in the growth of youth smokers. This legislation though, was not very effective as statistics show that more than half of Canadian teens have seen advertisements for tobacco sponsored events. (Scott, 1997). During the 1040s and 50s smoking was popular and socially acceptable. Movie stars, sports heroes, and celebrities appeared in cigarette advertisements that promoted and heavily influenced teens. Influence also came from Television and other media sources. The desires to be accepted and to feel grown up are among the most common reasons to start smoking. Yet, even though teenagers sometimes smoke to gain independence, and to be part of the crowd parental influence plays the strongest role as to whether or their children will smoke, Journal of American Medical Association (JAMA), 1991. Children are exposed to and influenced by the parents, siblings, and the media long before peer pressure will become a factor. Mothers should not smoke during pregnancy, nicotine, which crosses the placental barrier, may affect the female fetus during an important period of development so as to predispose the brain to the addictive influence ofShow MoreRelatedSocial Norms Of A Female s Beauty And Body Image1234 Words   |  5 Pagesdirect effect on teenage girls, leading many to develop eating disorders such as anorexia. There are two main types of eating disorders: anorexia nervosa and bulimia nervosa. Both of these types are characterized as a major concern about one’s weight and shape in a negative way. Bulimia is categorized as binge eating or excessive consumption of food. What tags along with bulimia is aggressive and short tempered side effects. Of the two, anorexia nervosa is the most common among teenage girls. AnorexiaRead MoreThe Influence Of Media Reporting On Society s Perception Of Beauty1730 Words   |  7 Pageswords of Emma Stone, â€Å"you’re a human being, you live once and life is wonderful, so eat the damn red velvet cupcake† ( 2010, page number). It is evident that over the last decade the media has created an image that is unrealistic and unattainable for teenage girls. As such, based upon a macro perspective, the societal roles, status and expectations of young women have been impacted negatively. This paper will analyze how the combination of media rep orting, socioeconomics and sociocultural factors contributeRead MoreThe Problem Of Electronic Cigarettes1717 Words   |  7 PagesDuring my teenage years, I was dared to try a cigarette, not thinking I was going to get addicted. However, I did and before I knew it I became a smoker. At first, it was just recreational, but that changed quickly. I began buying cigarettes and smoking regularly throughout the day. 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Nursing ethics - 2164 Words

For the purpose of this assignment, ethics in relation to nursing will be discussed. Ethics; A code of principles governing correct behaviour, which in the nursing profession includes behaviour towards patients and their families, visitorsand colleagues (Oxford Dictionary of Nursing 2004). This assignment will consider autonomy as identified in a practice placement, but will also look briefly at the ethical principle of non-malefience that is relevant in this assignment. It will also closely look at this issue and will describe how the principles of ethics apply to practice. In accordance with the Nursing and Midwifery Council (NMC 2004). Any names of patients referred to in this assignment have been changed to protect their†¦show more content†¦However, this does not mean that her fears and concerns should not be acknowledged. Mill (1982) states †¦..the only purpose for which power can be rightfully exercised over any member of a civilised community, against his will, is to prevent harm to others. His own good, either physical or moral, is not a sufficient warrant. He cannot rightfully be compelled to do or forbear because it will be better for him to do so, because it will make him happier, because, in the opinion of others to do so would be wise, or even right Mill (1982 p 68). The NMC (2004) Code of Professional Conduct 3.3 states that, When obtaining valid consent, you must be sure that it is: given by a legally competent person, given voluntarily, and informed. Crow (1983) suggests that it is the nurse s responsibility to deliver care within the framework of agreed moral principles, for instance those reflected in the Code itself. The principle of non-malefience should also be considered in Betty s treatment, it would seem to be in her best interests to be treated. If the injection is the proposed treatment, the balance of harms and benefits may be such that treatment would causes distress for a short time not such that her life is intolerable. If the decision is to give the injection, then once again respectShow MoreRelatedThe Ethics Of Nursing Ethics1540 Words   |  7 Pagesand respirators are terms typically appalling and scary to society. In the nursing profession, it is often that nurses will deal with these two appalling terms. A case involving these two terms has been analyzed in regards to nursing ethics. Nursing ethics involves several different complex ideas and with the aid of the four way method one is able to analyze and make a decision in regards to controversial and difficult nursing situations. The four way method helped analyze a fourteen year old boys,Read More Nursing Ethics Essay838 Words   |  4 Pageswhen deterioration of health has become irreversible. 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Ratio Analysis Electric Products and Services

Question: Discuss about the Ratio Analysis for Electric Products and Services. Answer: Introduction to the company AGL Energy Limited: AGL energy limited is an Australian company providing electric products and services to the economy. This company involves in providing energy products for the use in commercial and residential purpose. Electricity is generated from the power stations that are used by wind power, thermal power, and coal gas. This company is operating its business activities since 1837. It has diversified its products into electric power in various locations. It was well placed in the market to succeed in this market in the changing environment given its large customer base, intimate knowledge of customers needs, its brand, highly motivated and committed employees. AGL energy was established to embrace major changes to transforming the industry and to create new business models to meet customer needs. It focuses on safety and customer service. Genesis Energy Limited This company is earlier known as Genesis power limited. It is a public company in natural gas, electricity, and LPG retail sector. Genesis energy started its business on 1 April 1999 in New Zealand. In New Zealand, this company is the largest natural gas and electricity Retail Company with 42% and 26% market share. The company supplies 19 percent electricity in New Zealand from its renewable power stations and thermals (NZX, 2016). This company decided to change its name from Genesis power limited to Genesis energy limited in September 2013. This company was listed under public company in New Zealands NZDX market on 24 December 2008 and on 17 April 2014 listed in NZSX with an ordinary share name of GNE. Ratio analysis Ratio analysis is a process to evaluate the companys financial and operating performance such as profitability, liquidity, capital structure, and market performance (Elbashir et al, 2011). Different ratios of AGL Energy Limited and Genesis Energy Limited are calculated as below: Components of analysis Ratios Formulas AGL Energy Limited 2014 2015 Profitability analysis Return on assets (EBIT/Average Assets)*100 (1004/13750)*100 = 7.3 % (1126/14983.5)*100 = 7.51 % Net profit margin (Net profit/sales revenue)*100 (570/10445)*100 = 5.45 % (630/10678)*100 = 5.89 % Liquidity analysis Current ratio Current assets/Current liabilities 3411/2166 = 1.57 3459/2373 = 1.45 Quick ratio (Current assets-Inventory)/Current liabilities (3411-54)/2166 = 1.54 (3459-62)/2373 = 1.43 Capital structure Debt to equity ratio (Total Liabilities/Total Equity)*100 (6546/7588)*100 = 86 % (7018/8815)*100 = 79.61 % Equity ratio (Total Equity/Total assets)*100 (7588/14134)*100 = 53.68 % (8815/15833)*100 = 55.67 % Market performance Earnings per share 96.90% 96.40% Dividend per share 63 % 64% From the above table, it is determined that the return on assets and net profit margin is increased in financial year 2015. It means that, the profitability of the company is increased in financial year 2015 in comparison of 2014. Furthermore, current ratio and quick ratios of the company in 2015 are decreased that determines that the ability to pay off its current liabilities with current assets and the ability to achieve short term obligations with liquid assets are declined. Therefore, the company should take appropriate action against these ratios to raise the cash with adequate liquidity. Moreover, debt to equity ratio of the company is decreased that implies that the business of the company is financially become more stable. Equity ratio is also increased that shows the potentials of investors is increased in the company. The increased potential of creditors presents that the company have less financial risk (Haiza and Hoque, 2010). In other words, the capital structure of the company is increased that show the company is not at risky stage and more stable in compare of previous year. Earnings per share of the company are decreased by .50% that shows the negativity of the company in prospect of low profitability. It indicates that the company should take more attention to make higher earning on per share earnings to increase the market performance. On the other hand, dividend per share of AGL energy limited increased in financial year 2015. It means the company is sharing its profits among its shareholders as increased dividend which will attract more investors to invest in the company. Ratio calculations for Genesis Energy Limited: Components of analysis Ratios Formulas Genesis Energy Limited 2014 2015 Profitability analysis Return on assets (EBIT/Average Assets)*100 (134/1993)*100 = 6.72 % (201/7157)*100= 2.80% Net profit margin (Net profit/sales revenue)*100 (49.2/2005)*100 = 2.45 % (104/2097.6)*100 = 4.95 % Liquidity analysis Current ratio Current assets/Current liabilities 357/246 = 1.45% 346/309 = 1.11% Quick ratio (Current assets-Inventory)/Current liabilities (357-93)/246= 1.07% (346-80)= 0.86% Capital structure Debt to equity ratio (Total Liabilities/Total Equity)*100 (1748.2/1880)*100= 92.9% (1702.6/1825)*100= 93.2% Equity ratio (Total Equity/Total assets)*100 (1880/3629)*100= 51.80% (1825/3528)*100= 51.72% Market performance Earnings per share 4.92% 10.49% Dividend per share 66% 80% From the above table, Profitability analysis can be done of Return on Assets and net profit margin is analyzed as how company measures ROA and earns its investment on return. By this it can be seen that how company could convert money that is used for purchasing assets into operating income or profits. However, every kind of assets is funded by the equity, or debt, with the investors for acquiring the assets. It shows that high ratio is favorable for the company. It manages effectively companys assets to maximize the net income of the company (Arroyo, 2012). As the Genesis Company ROA 2014 is more than 2015 ROA. A Positive ROA indicates the upper profit trend for the company. Further, Liquidity analysis consists of current ratio and quick ratio. By this, ratio is analysed of the company. 2014 current ratio is more than 2015 current ratio. And quick ratio of 2014 is more than the 2015 quick ratio. 2015 quick ratio and current ratio is on decrease and it determines that the ability of paying off its liabilities with current assets is declined (Culasso et al.,2016) . Therefore, company should take certain actions to raise its cash with adequate liquidity. Moreover, debt to equity of the company is decreased and it implies the business of the company is more stable as it has a maximum profit. Equity ratio of the company is increased and it shows investors increment in the company. Overall, capital structure of the company is not at declining stage (Dey,2016). It has less risk. Again, the market performance of the company includes EPS and DPS these both are at increasing rate as comparison from the previous year. It means the company is sharing its profit in the market at increasing rate (DRURY, 2013). This positivity can attract more investors to invest in the company. Comparison of qualitative analysis between AGL energy limited and Genesis energy limited: Profitability analysis: Profitability analysis is a measure of profitability which shows the performance of a company in a specified time period (Li et al, 2012). From the above tables it is analyzed that the profitability of AGL energy limited is more increased in compare of Genesis energy limited. Because, the return on assets and net profit margin of AGL is 7.51% and 5.89% in compare of Genesiss return on assets and net profit margin. Above tables also determines that the performance of AGL Company is good in compare of Genesis Company. Assets efficiency: Assets efficiency or assets turnover ratio is measured as the ability of the company to generate sales and revenue relatively the value of the companys assets (Wells, 2011). From the above tables it is analyzed that AGL energy limited has more efficiencies to use its assets in generating sales and revenues because this company is more stable and generating more revenues in compare of Genesis energy limited. Liquidity analysis: In finance the term liquidity refers to the ability of a company to meet its short-term financial obligations (Chaim et al, 2012). The liquidity ratios are used to measure the ability of a company to pay its debts in specified time period. The above tables determine that the current ratio of AGL energy is 1.45% and quick ratio is 1.43% in financial year 2015. As well as, in financial year 2014 current ratio is 1.57% and quick ratio is 1.54%. On the other hand, current ratio of Genesis energy is 1.11% and quick ratio is 0.86 in financial year 2015. As well as, in financial year 2014 current ratio is 1.45% and quick ratio is 1.07%. Therefore, it is analyzed that AGL energy limited company has more efficiencies to pay its current liabilities with its current assets. In other words, AGL energy limited is much able to meet its short term obligations through its most current assets in compare of Genesis energy limited. Capital structure: Capital structure of a company relatively is a proportion of preferred stocks, common stock, and debts of business capital. Capital structure is also known as a statement in which a finances its assets (Sugiyama et al, 2012). The analysis of capital structure provides the understanding of risk level in a business. In this context, to define capital structure of a company debt to equity ratio and equity ratio is used. Debt to equity ratio compares total debts to total equity. Higher debt to equity ratio presents that more financiers are used as a creditor than investors finance. On the other hand equity ratio is the amount of assets that is used by the owner in comparison of total assets. A higher equity ratio presents the high stability of the company. Form the above tables, it is analyzed that AGL energy is more stable in comparison of previous year and also in comparison of Genesis energy. Because, the debt equity ratio of Genesis is 93.2% and debt to equity ratio of AGL energy is 79.61%. It implies the possibility of risks in Genesis energy is more than AGL energy. So, the business of AGL energy is more stable than Genesis energy. On the other hand, equity ratio of AGL energy is 55.67% and Genesis is 51.72% respectively. It determines that the willingness of investors in AGL energy is higher than Genesis energy. The higher equity ratio implies that the company is less risky to lend future loans and more sustainable. Recommendations From the above analysis it is recommended to the investors that the AGL energy limited is more appropriate for investment. It is because the company is much capable to generate revenues from its assets in compare Genesis energy limited. Moreover, this company is also giving more dividends to its stockholders with stable business. Debt to equity ratio and equity ratio also presents that AGL energy limited is a good company for investment. Conclusion In accordance with the above discussion, it can be concluded that these companies main motive is providing customer services. This is done to earn maximum profit and those just focuses on brand image of the company. They challenge their competitors by innovating new products in the market. Every company main motive is to earn maximum profit for the company by satisfying the maximum customers in the market. References Arroyo, P. (2012) Management accounting change and sustainability: an institutional approach, Journal of Accounting Organizational Change, vol.8(3), pp.286-309. Chaim, D., Keret, Y. and Llany, B. (2012) Ratio and Proportion. UK: Springer. Culasso, F., Broccardo, L., Manzi, L.M. and Truant, E. (2016) Management accounting and enterprise risk management, A potential integration as a new change in managerial systems. Global Business and Economics Review, vol. 18(3-4), pp.344-370. Dey, D.(2016) Management Accounting-A Comprehensive System for Supporting Scienfic Audit, The MA Journal, vol. 51(4), pp.76-82. DRURY, C.M. ( 2013) Management and cost accounting. US: Springer. Elbashir, M.Z., Collier, P.A. and Sutton, S.G.(2011) The role of organizational absorptive capacity in strategic use of business intelligence to support integrated management control systems, The Accounting Review, vol. 86(1), pp.155-184. Haiza Muhammad Zawawi, N, and Hoque, Z. (2010) Research in management accounting innovations: An overview of its recent development,Qualitative Research in Accounting Management, vol. 7(4), pp.505-568. Kihn, L.A. (2010) Performance outcomes in empirical management accounting research: Recent developments and implications for future research, International Journal of Productivity and Performance Management, vol. 59(5), pp.468-492. Li, X., Sawhney, R., Arendt, E.J, and Ramasamy, K. (2012) A comparative analysis of management accounting systems impact on lean implementation, International Journal of Technology Management, vol. 57(1/2/3), pp.33-48. Sugiyama, M., Suzuki, T. and Kanamori, T. (2012) Density Ratio Estimation in Machine Learning. UK: Cambridge University Press. Wells, J. (2011) Corporate Fraud Handbook: Prevention and Detection. USA: John Wiley Sons.

Legal issues and legal reasoning

Case Study Elaine has sued Jerry because Jerry fired her. Elaine was on the letter she had been given mentioned the great career opportunities at the company and stated that her annual salary would be $30,000. The employer is an employment at will employer. Elaine was given no reason for the termination. After the termination, Jerry hired a man named Kramer, who had less job experience and education than Elaine, for the position. Elaine has sued to get her job back.Advertising We will write a custom essay sample on Legal issues and legal reasoning specifically for you for only $16.05 $11/page Learn More Legal Issues The legal problem in the case of Elaine vs. her employer Jerry is the promise given by the employer to offer her great employment. Bearing in mind the employer is an â€Å"At Will† employer, the question rises if he needs to explain terminating her employment. Other questions, which must be addressed include whether there was any ethic al issues or any type of discrimination that led to the termination of the plaintiff. To make a ruling on this case it needs to be clarified if the employer had the right to terminate the plaintiff’s employment without explanation and if there is sufficient evidence to justify claim of ethics violation or discrimination used against the petitioner. Plaintiff’s argument The petitioner has the â€Å"burden of proof† for demonstrating each count of accusation leveled against the employer. The petitioner claims to have been wrongfully fired and had been sexually discriminated. The petitioner argues that her letter of employment promised her a great career opportunity and her starting salary would be $30,000 annually, which had not been honored. Despite the fact that the employer is an â€Å"at will† employer and does not require drawing an employment contract, the job offer letter he issued the plaintiff in this case became the contract the moment the plainti ff accepted it. Elaine lays her claim on sex discrimination based on the fact that the employer hired a man named Kramer who also had less experience and his education was lower than hers was. She claims, based on the wrongful dismissal that she needs to be offered her employment back. Though the defendant is an â€Å"at will employer† which gives him the right to fire an employee legally for any reason, the plaintiff could claim that the offer she received from him was an â€Å"express contract† that governs the employment connection. This would imply in her instance existed an â€Å"implied-in-fact contract† at the time of hiring which was created between her and the employer. In the letter which she received on her employment stated; â€Å"Her annual salary would be $30, 000,† and she should expect â€Å"great career opportunities†. Here the word â€Å"annual† in relation to salary brings to light the fact that her work in the company was indefinite.Advertising Looking for essay on labor law? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, when the letter mentioned great career opportunities it would be logical to believe it meant the career was going to be for more than two years. The plaintiff could also enforce Title VII of the Civil Rights Act referred to as the fair Practices Act, which was made to purge job discrimination based on color, race, nationality, sex and religion. Defendant’s Arguments At- will employment is a policy in the United States law which describes employment relationship where the affected parties may opt out of the relationship without liability, if and only if there is no express contract for a given definite term leading the employment relationship. In addition, the employer should not be a member of a collective bargaining group. The defendant under this policy could argue the petitioners claims by stating clearly he does not have to explain terminating the employment since he is an â€Å"at will â€Å"employer. He could also argue that though Kramer, the new employee, claimed had little experience and his education was lower than the plaintiff’s was hired based on natural abilities and offered a better job. He could also argue that the sex discrimination charges were unsupported since he had hired her. My decision as the judge In the case brought before me, it is my findings that there was no defense offered by the defendant on the wrongful job termination brought by the plaintiff. The plaintiff in my findings has brought sufficient evidence to show her employment was wrongfully terminated, which clearly showed that it was created on the express employment contract. The petitioner’s employment letter promises to offer great career opportunities, which clearly suggest the employment was to be long-term and was to last for more than a single year. There are various constitutional and contr act exceptions that apply to employment drawn out of at will doctrine. The exceptions states that; if wrongfully discharged, an employee can take legal action against the employer for compensation. It is also clear that the plaintiff was sexually discriminated and this goes against Title VII of the Civil Rights Act, which protect these rights. Based on the evidence brought, it is my ruling that the plaintiff should be reinstated and granted punitive damages for her wrongful dismissal from work. My Own Opinion In my opinion, there is fair and reasonable application of the At-will employment law. Exceptions on the employment at will help protect employees who may have been wrongfully dismissed. There are some ethical issues concerns about the application of this doctrine.Advertising We will write a custom essay sample on Legal issues and legal reasoning specifically for you for only $16.05 $11/page Learn More One of them is there should be a written expla nation on reason for dismissal because lack of this leaves the dismissed employee. If we assume an employee who was rightfully terminated but was offered no written explanation may find it hard to identify and rectify their mistakes. This to appoint, could affect the society creating increased unemployment, which will lead to many social ills. The written explanation would help the employee accept the termination and help improve his/her performance. It is also my opinion the Title VII of the Civil Right Act laws should be harshly enforced to avoid the numerous cases arising from wrongful termination and segregation. This should also try involving and protecting male workers, as it seems that sex discrimination only applies to women. This essay on Legal issues and legal reasoning was written and submitted by user Luciana Lambert to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.