Smoking During Pregnancy

Smoking During Pregnancy The Dangers of Smoking During Pregnancy When a baby is conceived, it is most often a joyous occasion for the parents. A lot of changes are obviously in store for them, as well as some apprehension about what the future holds. They will have approximately nine months to plan for the birth of their child. Undoubtedly, they will begin making arrangements for day care, because they understand that, upon birth, the child will be totally dependent on them for all of his or her needs. What they may not realize is that complete dependence begins long before birth. During the first couple of weeks after conception, the embryo travels from the mothers fallopian tubes to the womb, where it will attach itself to the uterine wall. During this voyage, the embryo will spend its time splitting cells and multiplying rapidly. While the embryo is extremely busy during the first 17 days, this is not an extremely critical time of development when major organ systems are formed. If anything unhealthy is introduced into the mothers body during this time, the affect on the embryo will either be no affect at all or they may completely destroy the embryo, causing a miscarriage. If this happens, it is likely that the woman will have no knowledge that she was ever pregnant (Hawkesley 8). It is an entirely different situation during the next stage of fetal development. Many organ systems are developed during the second stage, which happens from the third to the tenth week of pregnancy. Any abnormality that forms during this time will be present from that time forward (Hawkesley 9). Because this stage is a significant period in which organs are being formed, its unmistakably essential that the mother take tremendous care in what she ingests, injects and inhales into her body. Any unhealthy substance that enters her body may have a tremendous impact on the health of her unborn child. The third stage of fetal development lasts from day 56 until the baby is born (Hawkesley 10). During this time, organs developed in the second stage are simply becoming larger and more robust. While its unlikely harmful substances will affect the development of organs, they may retard the growth of them. It should be noted that the brain continues developing throughout the entire pregnancy, meaning that any harmful toxins used by the mother may, in fact, cause the baby to be born with brain damage (Hawkesley 10). The fetus is attached to the mother by the placenta, which carries all of the oxygen and nutrition it will need until it is born. It is imperative for the mother to eat well-balanced meals because she is not only providing nutrition to her body, but to her babys body as well. Anything she eats, sniffs, injects or inhales will be passed onto the fetus and may impair the development or growth of it. Due to the fact that cigarettes contain 580 carcinogenes in addition to nicotine, smoking is not only harmful to the mother, but it is also extremely harmful to her unborn child. Cigarette smoking can cause a greater chance of miscarriage, premature birth, low birth weight, and placental abruption. These babies also have higher perinatal death rates [stillbirth or death soon after delivery]. It is believed that the carbon monoxide in cigarettes negatively effect the fetuses red blood cells and cause small blood vessels to constrict, consequently reducing the oxygen transferred to the fetus (Thurston 381). Nine months later and the baby is born, apparently healthy. The mothers smoking didnt seem to cause any harm to the child; or did it? There are many other risks associated with smoking during pregnancy. One of them is SIDS (sudden infant death syndrome). While babies appear seemingly healthy, the CDC reports that babies born to mothers who smoked during their pregnancy, have an increased chance of dying from SIDS before their first birthday. The risk is 1.4 to 3.0 times than those babies born to women who did not smoke during their pregnancy (CDC website citation). While its also very important that the mother not smoke during her pregnancy, she also needs to be cognizant of her surroundings. If she is around anyone else who is smoking, the secondhand smoke she breathes in is just as harmful to her growing fetus as though she were smoking the cigarette herself. The same is true of infants who are exposed to secondhand smoke. Additionally, infants exposed to smoke both in the womb and secondhand smoke after birth have an even greater risk of SIDS. Simply states, the CDC says that â€Å"parents can help protect their babies from SIDS by taking the following three actions: not smoking when pregnant, not smoking in the home or around the baby after the baby is born and putting the baby down to sleep on its back [another risk factor for SIDS]† (CDC website citation). Other complications that can arise are asthma, learning disabilities and behavioral problems. Works Cited http://www.cdc.gov/tobacco/health_effects/pregnancy.htm (Aug 14, 2007) http://www.cdc.gov/tobacco/data_statistics/Factsheets/Sids.htm (October 2006) http://www.cdc.gov/reproductivehealth/TobaccoUsePregnancy/index.htm (Oct 2,2007) Tobacco Use and Pregnancy: Home

General accepted accounting principles Essay

This is a set of rules that guide accountants and auditors in preparation and audit of financial statements. GAAPs guide financial reporting in public organizations under SEC requirements as well as in private companies and government organizations. These rules are not rigid and therefore allow the accountants and auditors applying them some room to make own judgments. GAAPs ensure that financial statements prepared under its standards are comparable, consistent, reliable and relevant. Such financial statement aid users in decision-making on such issues as investing decisions, credit worthiness and tax computation. They help accountants make decisions when encountered by a difficult situation. Financial statements prepared under GAAPs also reflect a true picture of the entity’s financial position. (Stickney, C. and R. Weil, 2005) Historical cost It is a generally accepted accounting principle that applies to preparation of the balance sheet. This principle dictates that an item in the financial statement should be recorded at the amount that it was paid for rather than at market value. This is because the market value fluctuates a lot and those preparing financial statements may apply subjective measures of the market value. Recording assets at their actual cost does not affect a business entity much since assets are held to facilitate the entity’s operations and not for resale. It is criticized for ignoring the time value of money and market values of the various balance sheet items. However it is preferred as it leaves the management no room to manipulate the values as they would with market values. Financial statements prepared under this principles on therefore more reliable. (Stickney, C. and R. Weil, 2005) Accrual basis vs. cash basis accounting Accrual basis accounting recognizes revenue in the accounting period it is realized or earned and not necessarily when they are paid up. Revenue is considered realizable if the entity has enough ground to expect cash in future. It is considered earned when the entity has done enough to warrant compensation. The accrual basis also dictates that expenses be charged from revenue they were incurred to produce. Cash basis accounting on the other hand, requires that revenues is recognized in the accounting period that cash is received and expenses in the period they are paid for. Revenues and expenses involves in credit transactions are therefore not recognized until payment is done. It is usually applied in small organizations with a short credit periods. It is simple and inexpensive since one does not have to maintain several ledger accounts such as accounts payable accounts receivable, prepaid and accrued expenses. It also allows the entities to defer tax payments until it receives the cash. However accrual basis is more widely used since it gives a fairer view of the financial performance of an entity. It also complies with the accrual and matching concepts under US GAAP. The difference between the two methods is on timing of recording transactions. Cash basis traces all cash flows but fails to match revenues with expenses incurred. Accrual basis matches revenues with expenses incurred but fails to trace cash flows. (Stickney, C. and R. Weil, 2005) To overcome this deficiency, the entity has to prepare a cash flow statement. Current assets and liabilities vs. non-current items Current assets are cash and assets that can be converted in to cash within a short period probably within a year. They include accounts receivable, inventory and prepaid expenses. Non –current assets are not convertible to cash in a short period and if convertible, there are still non-current as they are used in the entity’s operation. Non-current assets are either tangible or intangible. Tangible assets include property and plant and machinery while intangibles include goodwill’s and patents. Current liabilities are those liabilities that fall due and are paid up within a year include accounts payable accruals, and tax liability. Non-current liabilities fall due in the long term and include such items long-term debt and deferred income tax. This classification is useful in determining the financial position of an entity. A business entity should pay its current liabilities with current assets and non-current liabilities with non-current assets and equity. A firm financing its current liabilities with non-current assets is not in a healthy financial position. Part 2 Wal-Mart stores Inc The consolidated balance sheet is arranged in the order of liquidity while the cash flow is prepared under the indirect methods.  Ã‚   All the statements are prepared in compliance with the US GAAP. Accrual basis accounting is applied and revenues are matched with the expenses incurred to generate them. Assets are recorded at the actual cost of acquisition and not at the market value. The balance sheet items are classified as current and non- current items. (Wal-Mart, 2008)   Wal-Mart Stores cash flow from operating activities is higher than the net income. The company is in a position to meet its financial obligations as they fall due. The cash flow from operating activities is more useful to Wal-Mart since it is harder to manipulate than net income. This is especially so for a retailer where the management can engage in sales boosting activities such as channel stuffing. (Williams J. and J. Carcello, 2006). Google Inc The corporation’s income statement is prepared under the common sized format is thus easier to analyze. The balance sheet and cash flow statement have been combined in to a single statement devoid of much detail. The corporation’s cash flow from operating activities is higher than the net income, which is an indication of enough liquidity to meet obligations as they become due. The net income for Google is however more useful than the net cash flow from operating as more details of its calculation is provided in the company’s annual report while the cash flow is given as a final figure. (Google, 2008) Honda worldwide The financial statements are prepared using the accrual basis accounting and historical cost concept. The revenues and expenses are matched and balance sheet items recorded at the actual cost rather than in fair market value. The balance sheet items are classified as current and non-current and are in order of liquidity. The statements are in compliance with the Japanese financial accounting standards, and are in conformity with the US GAAP. The positive net cash flow from operations indicates that company has enough liquidity to meet its financial obligations. The operating cash flow is more useful since net income does not reflect the firms true financial performance. The cash dividends are paid out cash from operating activities and it was therefore prudent to issue them. (Honda, 2006) Predictions Wal-Mart Stores The company is likely to be more profitable and have higher cash flows in 2007. This is because its investment budget both domestically and internationally has grown consistently over time. From the annual report it is clear that while the firm will expand its operations internationally, the growth in revenues and cash flow may be hampered by interest rate fluctuations and exchange rate fluctuations. The effect of these fluctuations is however mitigated through hedges. (Wal-Mart, 2008) Google The company future financial out look is healthy and income and cash flow from operating activities are likely to grow in 2007. Constant growth in both measures of performance has been also increased absolutely and also relative to reverse. It has also achieved greater efficiency as the proportion of net income in revenue has growth consistently. The trend is likely to continue in 2007. (Google, 2008) Honda worldwide While the net income has been growing over time the net cash flow from operating activities have declined in 2006. This is an indication that the company may experience cash flow problems in 2007. This company projects that revenues will grow in 2007 in spite of risks posed by interest rate and foreign exchange fluctuations. It however projects the growth to be moderate. (Honda, 2006)

Global Missions Paper Essay

In this essay I will analyzes Escobar’s thesis and compares and contrasts his theological contribution with other theologians. I will discussion Escobar’s contextual approach as compared/contrasted in relation to one theological theme with two other contemporary theologians. I will summarize how Escobar’s overall theological contribution either expands or challenges the theological perspectives of the two theologians chosen. Lastly, I will look at how these perspectives would influence my ministry if I were in a culturally diverse ministry setting. In 1970 there was a group of theologists who came together and wanting to liberate themselves from a traditional fundamentalist view; they formed The Latin American Theology Fraternity called The International Fellowship of Evangelical Students. There hope was to establish their own identity within the fraternity because it was not tied to anything else. They received the chance to speak at a worldwide mixed denomination situation where they each deliberated spiritual matters that connected with the hardships of the Latin American people. In 1973 the Chicago Declaration was an effort to balance civic responsibility with Christian belief. Twenty years later as crisis arose it was renewed. Samuel Escobar was a leader who was among the first to know that a special methodology was necessary to get people to work together based on shared beliefs. His theology is structured by reevaluating Biblical disclosures and relating them to both social and political realities as he aims his concentr ation on a theology of mission work. In his book The New Global Mission I read about his lengthy thoughts on this matter. In there he is able to consider a new missionary drive and explores how he thinks evangelical mission work ought to be done. The Christian church’s mission on a more global front is to bring together believers from around the world. Escobar established a theology which started with the fraternity that merged social, church and state. Escobar understood that evolving cultures may not  always be in line with traditional Christian beliefs. Missionary work needs to investigate each new situation for the best possible outcome of all involved. Escobar proposed a missionary work that assigns the bond faith with in its tasks. He hails the success of spiritual works as integral to a mission. The overall effort must bring forth the involvement of each person who desires to share their faith socially. The projected outcome would be a church able to combine its mission objective with the desire to share its faith with others. Contextual theology disputes the differences of who and when theological literature was written. Theology also argues the contextual change in the setting. As the need arises to interpret various new religious questions new theology is formulated. Evangelicals now try to relate the theology to mission work in a framework that recognizes cultural changes. Escobar’s theology is said to have incorporated both social science and Biblical revelation. He was an avid supporter for the Bible and started the basis for the theology of mission work. He believed that working missionaries carry out the work as noted in evangelical revelations. The early theologian did not attempt to relate passages in the bible to the current events of the world. Escobar meet with both Pannenberg and Moltmann on this topic. Moltmann believed theology needed to relate to experiences in life. Pannenberg does not view this issue as relevant. He knew that the scriptures stated for followers to await a specific moment in time when the final truth, that which we cannot understand with limited knowledge would be revealed to us. Moltmann’s theology is grounded in biblical descriptions to him the scriptures are more than mere tales, they are real historical events and should be clarified as such. Pannenberg’s view on Biblical history is very much the same. Grenz when asked summarized Pannenberg’s theology as a notion of faith which is not a way of knowing in addition to reason but it is grounded in public historical knowledge. Both theologians offer their interpretations of the Bible not by considering it a legend but by claiming its historicity and its accurateness. The role of the gospel is also stressed by Escobar just like the other two theologians he approaches the issues by considering the Scriptures first, the world and how the Scriptures apply to the issue. Theology might not necessarily be dependent on the Bible but it tries to imply a need for  knowledge and understanding of God. Evangelicals and missionaries would be inconceivable without the Bible. Escobar argues that evangelicals must first acknowledge that they themselves have a long way to go in terms of deepening their understanding of biblical based mission work. In order to establish this as valid they must base it on sound biblical teachings. Escobar goes on to further state that theology history and the social science are useful as tools used for better understanding of God’s word and for contemporary mission work but only God’s Word that is inspired and always able to renew the mission. Escobar relates theology to history as he correlates these to sciences which are substantially valid for providing rational arguments in regards to the existence or the non existence of God. Many scientists disregard the Biblical truth as actual fact and indeed are moreinclined to read the Scripture as fantasy instead of historical true events. Evangelicals who are without adequate historical awareness or biblical training are subjected to making mistakes. He goes on to further emphasize that criticism must stand as the instrument of correction. The most basic convictions must remain a solid ground for evangelists and they must learn to embrace and sustain what is critical nature. When confronted with a setting that encompasses different cultures and we need to relate the Biblical truth in a way that is comprehensible and accurate for everyone we need to draw a line between what we think is valid and what individuals who are part of different cultures regard as such. We may stand solid for a certain group of individuals but it may not be relevant to a different group of people. It is with in this understanding that contextual theology is able to relate and the situation relates to the Bible being multi-cultural for all people. The Bible was written above culture and stands for everyone. In this sense working within a multi cultureal environment requires one to gain thourough knowledge of specific cultures while being open to sugesstions and having the ability to realate those ideas to traditional Biblical truths. Reference: Escobar, S. (2002). â€Å"Changing Tides: Latin America and World Mission Today,†Orbis Books Escobar, S. (2011). â€Å"A Time for Mission: The Challenge for Global Christianity,† InterVarsity Press Ford, David F., ed. (1997). â€Å"The Modern Theologians: An Introduction to Christian theology in the twentieth century (2nd ed.)†. Malden, MA Grenz, S.J. (1988). â€Å"Wolfhart Pannenberg’s quest for untimate truth† Religion online. Retrieved August 20, 2014 Grenz, S. J., & Olson, R. E. (1992). 20th-century theology: God and the world in a transitional age. Downers Grove, IL: InterVarsity Press.

Comparative Advantage Vs. Opportunity Costs - 853 Words

Comparative advantage simply means a country or a firm is able to produce goods or services at the lowest opportunity cost. This means that the firm or country can produce a particular good at a cheaper rate. Based on this theory, the countries which specialize in the production of that have the lowest opportunity costs often bring about an increament in the economic welfare. Countries or firms tend to produce more while at the same time consuming less of the goods or services they have a comparative advantage (Ruffin, 2002). The aspects of trade are always dynamic. When a particular country is producing a given good better than another country producing another different good (with the assumption that each demands for both goods), they would easily trade. However, a challenge comes when one country produces both goods in a better way than the other country. Such a shift in the aspects of trade focuses on the differences between the theory of comparative advantage versus opportunity costs (Ruffin, 2002). The comparative advantage theory champions for the increased benefits with specialization. The countries which specialize in the production of certain goods they are perfect at producing will end up profiting in such venture. Consequently, the gains made by such firms or countries from the trade can be used to acquire goods they desire and do not produce. Comparative advantage will thus not only affect the types of goods produced but also the pricing of various goodsShow MoreRelatedExamples Of Opportunity Cost On My Daily Life881 Words   |  4 PagesQuestion 1 Three examples of opportunity cost in my daily life: 1. Whether to ride a bus or drive a car to work. Even though riding the bus ends up being monetarily cheaper, and more relaxing than driving to work (taking into account, the car note, insurance, gas, etc.), it takes three times as long to get to and from work in comparison to driving my car. Hence, I forego the opportunity to ride the bus and be more relaxed over driving my car because it allows me to spend more quality time withRead MoreDavid Ricardos The Principle Of Political Economy And Taxation1519 Words   |  7 PagesOne of the founders of modern economics was David Ricardo who developed the concept of the comparative advantage of trade. This concept is a part of the classical theory of trade and was published in 1817 in David Ricardo’s book entitled the Principles of Political Economy and Taxation (Appleyard Field, 2014, p. 30). This paper will address the effectiveness of this concept as it has been applied to real-world international trade after the General Agreement in Trade and Tariffs (GATT) was signedRead MoreA Comparative Advantage And Export Capital Intensive Commodities Based On Their Country Of Origin Essay1579 Words   |  7 PagesCompanies tend to be most competitive when they can benefit from comparative advantage in their country of origin. According to the Heckscher-Ohlin model which incorporates realistic production characteristics into Ricardo’s (1817) theory of comparative advantage, â€Å"capital abundant countries will export capital intensive goods.† (Suranovic, 2006) Putting this theorem into perspective, the USA has a comparative advantage and exports capital intensive commodities based on its relative abundance ofRead MorePerceptual Mapping Of A Product Or Brand1120 Words   |  5 Pagesdisplayed comparative to their competition. Perceptual maps are often used to help the organization to classify a positioning strategy. Perceptual mapping graph is useful to find out strength and weakness compare to other company product. Also, it helps to recognize the competitive advantage for the product. Moreover, it finds the market opportunity. It shows the empty space where brand or product has opportunities to improve their product quality and retain or gain competitive advantage. In perpetualRead MoreEcon 1012740 Words   |  11 Pagesissues †¢ Bad corporate responsibility The â€Å"Economic† way of thinking Choice under scarcity = trade offs Opportunity cost: the highest valued alternative that you give up to get something. Choices at the â€Å"margin† †¢ We look at the tradeoffs â€Å"at the margin† Marginal benefit (MB): benefit from an incremental increase in an activity. Marginal cost (MC): opportunity cost from an incremental increase in an activity. People respond to incentives MBMC= do more of an activity MB doesRead MoreNucor at a Crossroads1363 Words   |  6 Pagesovercapacity. Nucor’s only opportunity for growth seems to be to expand into the production of flat sheet metal. However, to compete in that area, Nucor would need to invest in a very risky new technology, a thin-slab casting plant that, if successful, would allow Nucor to manufacture flat sheet metal with a low minimum efficient scale and a low marginal cost of production. This case will examine Nucor’s history, the impacts of entering the thin-slab casting business, the advantages Nucor would reap, andRead MoreNucor at Crossroads1352 Words   |  6 Pagesovercapacity. Nucor’s only opportunity for growth seems to be to expand into the production of flat sheet metal. However, to compete in that area, Nucor would need to invest in a very risky new technology, a thin-slab casting plant that, if successful, would allow Nucor to manufacture flat sheet metal with a low minimum efficient scale and a lo w marginal cost of production. This case will examine Nucor’s history, the impacts of entering the thin-slab casting business, the advantages Nucor would reap, andRead MoreImport Substitution vs. Export Promotion2959 Words   |  12 PagesImport Substitution vs. Export Promotion Econ 240 Term Paper Group (19) Members: Amjad Hussain (13020031) Awais Javed (13020529) Fahd Mukaddam (13020407) Haider Shah (13020528) Hassan Jamil (13020023) Muhammad Bilal Ayub (13020413) Words (using page 2): 371*7 = 2597 IS vs. EP 2 How do the strategies of international trade affect growth? Why at times countries adopted different strategies of international trade? How does Import Substitution Industrialization weigh against Export Promotion asRead MoreAlliance Management At Forbes Marshall1413 Words   |  6 Pagesenergy conservation in Asia, Europe and North America. This report will highlight why FM chose to engage in alliances instead of acquisitions as its primary method of creating a competitive advantage as an innovative global manufacturing firm. Horizontal integration strategies offer certain similar advantages but have various differences that are attractive to companies depending on their objectives and ultimately their risk appetite. Strategic alliances and acquisitions both lead to operationalRead MoreFair Trade Vs. Free Trade1295 Words   |  6 PagesFair Trade vs. Free Trade The economic systems free trade and fair trade in like manner apply Foucault’s triangle of power and totalitarian knowledge. Specifically, I will analyze what negative effects the lack of subjugated knowledge causes within these system s foundations and their future betterment through Foucault’s lessons. As a rule, â€Å"most of the evil in this world is done by people with the best intentions† (T.S. Eliot). On October 1947, 23 nations in Geneva signed the General Agreement