Wednesday, November 27, 2019
10 Ways to Blog Your Book to Increase Sales Without Being Pushy or Annoying (Part 1)
10 Ways to Blog Your Book to Increase Sales Without Being Pushy or Annoying (Part 1) A lot of people think that once a book is written, the work is done. Often times, especially if you are a self-published author, the work is just beginning. After the brainstorming and drafting, writing and revising, editing and publishing comes theâ⬠¦ selling. There are only so many times you can say, buy my book! But the fact of the matter is, you need to continue placing your book in front of your audience if you have any prayer of selling copies. To help, Iââ¬â¢ve come up with a list of ten ways you can blog about your book. I am breaking this article up into two parts, so read on for the first five suggested ways to blog about your book and then check back in next week to learn the second set of ways to increase your book sales through your blog without being pushy or annoying. The Inspiration Every story has to start somewhere. If you write about the inspiration behind the story, you donââ¬â¢t even have to wait until itââ¬â¢s published to engage your audience. Readers will feel like they are getting a behind the scenes sneak peek at your work in progress and endear them to the project right from the start. In this post, I shared all about how I turned my friendââ¬â¢s reality into inspiration for a fiction story. Writing Tipsà Another topic you can talk about before you publish are the techniques you are using to write the story. For example, for my most recent book, I wrote about outlining, writing sprints, and using YouTube for research. First Chapter and Cover Revealà A few weeks before you publish, give your readers a little teaser Music Play Listsà Mark Parsons wrote Road Rash, a ââ¬Å"band-on-the-roadâ⬠story about growing up- and growing into yourself. There probably isnââ¬â¢t a better scenario on the planet for a novel playlist. Being both a writer and a musician, Mark wrote this article for Huffington Post: 10 Best Road Trip Songs. Your book doesnââ¬â¢t have to be about music though to pull this off. Wisconsin based author Valerie Biel created playlists for her YA historical fantasy novels. Playlists are a great content addition to her website and also an excellent way for readers to create the atmosphere of the book to enhance their reading experience. Book Trailers Another way you can engage readers is ââ¬Å"As authors, we want to give readers as much information as possible about our books so they can decide if itââ¬â¢s worth their precious time and money because letââ¬â¢ face it, this is a busy and expensive world. A book trailer can do this in 60 seconds or less using visuals and music. If a picture says a thousand words, adding tone and music says ten thousand.â⬠ââ¬â Teri Case, author of the award-winning novel Tiger Drive and forth-coming title, In the Dog House Once the trailer is finished, you can write a post about the creation process, including how you chose the images and music, how you scripted the video and any tips and tricks youââ¬â¢d recommend for otherââ¬â¢s looking to give a book trailer a try. Okay! Thatââ¬â¢s it for today! Be sure to come back next week for the second half of the list!! (Click here for Part 2)
Sunday, November 24, 2019
Good Governence Essay Example
Good Governence Essay Example Good Governence Essay Good Governence Essay Definitions of Good governance on the Web: Good governance is an indeterminate term used in development literature to describe how public institutions conduct public affairs and manage public resources in order to guarantee the realization of human rights. . UNESCAP, 2009. Accessed July 10, 2009 INTRODUCTION OF GOOD GOVERNENCE Let us dismiss hypocrisy and enhance democracy By changing the process to measure our countryââ¬â¢s progress -Poem Young People, Take Charge by TakingITGlobal member Exercising power and decision-making for a group of people is called governance. It happens everywhere ââ¬â from urban centres to rural villages ââ¬â and the well-being of a community depends on the choices made by people granted this authority. Because of the diversity of organizational structures around the world, people such as land lords, heads of associations, cooperatives, NGOs, religious leaders, political parties and of course, government are all actors granted the power to govern. Good governanceâ⬠is a relatively new term that is often used to describe the desired objective of a nation-stateââ¬â¢s political development. The principles of good governance, however, are not new. Good governance is, in short, anti-corruption whereas authority and its institutions are accountable, effective and efficient, participatory, transparent, responsive, consensus-oriented, and equitable. These are the major characteristics of good governance as outlined by the United Nati ons. : The World Leaders at the 2005 World Summit concluded that good governance is integral to economic growth, the eradication of poverty and hunger, and sustainable development. The views of all oppressed groups, including women, youth and the poor, must be heard and considered by governing bodies because they will be the ones most negatively affected if good governance is not achieved. For good governance to exist in both theory and practice, citizens must be empowered to participate in meaningful ways in decision-making processes. They have a right to information and to access. Although widespread accessibility remains a barrier for many countries, one of those ways is through Information and Communication Technology (ICT) applications such as the Internet. E-governance has emerged as a viable means to address development issues and challenges because citizens find empowerment through access to information. For more on this subject, please see our page on Understanding ICT for Development.
Thursday, November 21, 2019
Legalization of Marijuana Research Paper Example | Topics and Well Written Essays - 1000 words
Legalization of Marijuana - Research Paper Example The same way, if people were able to look past the intoxicating nature of marijuana that leads to its abuse, they would be able to find several positive characteristics of this substance, which can be used to the advantage of several causes. These characteristics are plentiful, and thus reinforce the idea that marijuana should be legalized. One very well known medical use of marijuana is in the treatment and control of glaucoma (ProCon.org, 2011). This disease affects several people every year. The main symptom is intraocular pressure in the eye, which is an elevated pressure, which causes nerve damage and impairs the vision of the patient, sometimes to the extent of blindness. While marijuana is not always helpful in curing this disease, it has an active ingredient THC, which helps reduce the intraocular pressure in the eye. This does not cure the patientââ¬â¢s glaucoma completely. However, it does prevent some of the irreparable nerve damage that glaucoma causes, and decelerates the rate of blindness onset for the patient (Jacob, pp. 75-120). Experts (Jacob, pp. 75-120) often criticize this use of marijuana as a glaucoma treatment due to two reasons. First, they object to employing a psychoactive substance for medicinal purposes, because it has several disadvantages and side effects such as addictiveness and intoxication. However, it is important to note that the alleviation of the symptom of such a disease make the side effects seem small in comparison to the greater benefit that it provides the patients. The second reason why the use of marijuana is criticized is that it does not actually cure the patientââ¬â¢s glaucoma, but only delays the onset of the severe symptoms (Jacob, pp. 75-120). That is, there is no real cure attached with this treatment; it only controls them enough to cause a delay in the patient becoming blind or incurring nerve damage. Again, it is important to note to view the situation from the patientââ¬â¢s perspective, who would welcome any delay in the onset of such impairing symptoms. Thus, this should provide some grounds for the consideration of the legalization of marijuana. Apart from this, an even greater medicinal use for marijuana is as a painkiller. The University of California conducted several studies (California Secretary of State, 2010), which concluded that marijuana could be a very effective painkiller for patients suffering diseases like cancer, HIV, and multiple sclerosis (Doheny, pp. 1-3). Cancer patients in the final stages of cancer experience high levels of pain to which ordinary painkillers are highly ineffective, leading to a high level of suffering for these dying patients. Marijuana, besides its infamous reputation as a highly abused psychoactive substance, is also a very effective painkiller, which can greatly help decrease the pain of such patients (Messerli, pp. 1). However, it does not receive the due importance in this area due to its controversial nature. Furthermore, studies have confirmed its effectiveness as a painkiller for people suffering from spinal cord injuries and multiple sclerosis. All these conditions cause extreme pain to the patient, and hardly any of the painkillers administered to them are effective enough to alleviate the pain. Therefore, the government should consider the use of
Wednesday, November 20, 2019
Hospital Management Essay Example | Topics and Well Written Essays - 3500 words
Hospital Management - Essay Example This hospital is isolated from the public during the rainy seasons since the roads are impassible. It receives funds for running its affairs from various organizations. The bed management system is a system that involves crucial issues that improve on the rate of efficiency at the hospitals projects. The problems within the hospital can be solved though implementing the bed management system. With the introduction of the bed management system, an auditor may be in a position to audit the transactions taking place in the right way in the institution. The value of this system is to provide the organization with proper management techniques through determining the hospitals capacity and having a current and forecasted program that indicates the number of beds that are demanded by the source and the status of the pending discharges. The incorporation of sophisticated workflow system and rules that are tailored towards improving the status of the organization should also be incorporated within the organization. It has been observed that the hospital looses their patients due to diversion, delay, cancellations and isolations during the rainy seasons but the problem can be solved through optimally utilizing the beds turns, eliminating the hidden costs and unnecessary holds as well as accelerating the rate of the discharges within the hospital. ... The implementation of the management or the patient in ternary module can be used to reduce the unnecessary delays through having a central expediting care process and also help in the discharge of the tasks of the hospital in the right way. The patient management system can be used to ensure that tasks are completed at the right time through making proper coordination programs, real-time communications, task queuing and the escalation of the notifications in the appropriate way (Wolper, 2004: 866). Electronic management system would ensure that the hospital is in a position to cut the cost of operations and ensure that the affairs of the organization are undertaken in the right manner. The operation would ensure that the response time required to process the patient's information is indeed the right one and therefore the process of collating, collecting and retrieving of information would be undertaken in the right way. The system helps in the provision of the process management tools such as the modeling, analysis and simulation of information within an organization. The usefulness of implementing the above systems is that it would provide proper delivery of services to the patients, improve the health status of the patients, increase the rate of productivity of the nurses and the doctors and it reduces the time spent when filling in the patients details in the forms. The patients may also be given proper care at the hospital and this would enable it to reduce its costs of operation. The auditor would be in a better position to understand the way the transactions take place to reduce time spent while tracking hospitals activities. The
Sunday, November 17, 2019
Causes of Obama's victory Essay Example | Topics and Well Written Essays - 1000 words
Causes of Obama's victory - Essay Example This was said to have figured prominently in the election and was one of the main issues that propelled Obama towards victory. In the perception of the electorate, electing John McCain was tantamount to rewarding the very people who got the country into the financial mess. The other issues that mattered were the war in Iraq and Afghanistan. Thus, Obama is widely seen as a transformational figure who would provide relief and succor to a nation divided by partisan politics, besieged by economic problems and insecure in the aftermath of the 911 attacks and the subsequent war on terror. The election of Barack Obama came as part of a historic mandate that saw record turnout by the electorate and a campaign team that relied extensively on the internet to propagate their message as well as secure funding is a sign of our times. Given the track record of the 2000 election that saw the election being decided in the Supreme court led some commentators to wonder,â⬠whose election is this a nywayâ⬠(Wayne, 2007). Drawing from the experiences of Al Gore and John Kerry in the previous elections, the Obama team made sure that they did not repeat the mistakes of the democratic predecessors. First, he came at the right time and was consistent in his theme of ââ¬Å"changeâ⬠. For instance, President Bushââ¬â¢s approval ratings were at 27% because of the financial meltdown and thus change echoed with voter sentiment. Secondly, Obama won ââ¬Å"middle Americaâ⬠more than John Kerry did.
Friday, November 15, 2019
History Essays French Revolution Violence
History Essays French Revolution Violence French Revolution Violence When historians and others engage in discussion of the French Revolution, they often begin with discussions about why the French people became unhappy and turned towards popular violence as an effective means of dismantling the Ancient Regime. Popular violence became an enduring form of achieving the populationââ¬â¢s goals, just as it helped to bringing about a violent abolition to Franceââ¬â¢s monarchy on August 10, 1792. The French Revolutionââ¬â¢s aims however, were not solely focused on replacing the King of France, Louis XVI with an alternative government, but also to completely recreate French Society. The events that occurred following August 4, 1789, were matters focused on religion and politics, and set in motion the Revolution detaching itself from the liberal ideas originally intended for a constitutional monarch, and instead heading down the path of violence and bloodshed. At the heart of the problem, is that the revolution collapsed from within, because of a document presented to a stunned population. This document, the Civil Constitution of the Clergy, created the French Catholic Church as a branch of the new revolutionary government. Previously, the Church and State government had acted in synchronicity. People throughout France were unhappy with this fundamental change to their Church, and millions began to desert the ideas of the revolution for the sake of their religion. Ultimately, this would lead to an escalation of violence that would cause the French Revolution to become progressively bloodier. The Civil Constitution of the Clergy introduced a division between Church and State and the Revolution in such a way that it increased the level of violence and executions to harrowing levels. The Civil Constitution of the Clergy was proclaimed by the National Assembly on July 12, 1790 (Desan 5). The document was the product of the ecclesiastical body of the assembly (Desan 5). The impetus behind its creation was to create a document that would add a ââ¬Å"rationalized structureâ⬠to the Church that would cause the Church to operate separate from the government, and to eliminate its financial discretion over the people of France (Desan 5). The document reflects the thinking of the assemblyââ¬â¢s ecclesiastical body by reason of what it attempted to accomplish, but it reflects the inexperience of the group in matters of politics. The document essentially turned the bishops and priests of France into state employees because it created their responsibility to the state where none had previously existed (Desan 5). This might have met the satisfaction of the low echelon church priests, but it would not have been to the satisfaction of the bishops. Most of the bishops in France were from families who had previously been members of the Second Estate. The document would have essentially not just the authority that they exerted over the populations residing within their parishes, but it would greatly impair their relationship with the Papacy and, in some cases, mitigate the ambitions of the bishops. As state employees, the bishops would have been reported to the government on their communications with Rome. It would have been necessary to discuss applicable Church doctrine with the state official or department that was put in charge of the state employees. More importantly, however, is that the Civil Constitution of the Clergy was a blow to the Churchââ¬â¢s finances. It eliminated certain sources of revenues, such as the fees charged by the Church to perform certain services in the community (Desan 5). Suzanne Desan (1990) states that while the bishops and clerics were probably willing to work with the revolutionaries to make the Constitution work for them, the vast majority of the clergy were fundamentally against it (Dessan 5). To some extent, Desan says, the bishops and clerics agreed with the reform represented by the Constitution (Desan 5). However, they still could not take affirmative action in that direction without guidance from Rome (Desan 5). While everyone waited for Rome to respond, the assembly grew impatient and acted without Romeââ¬â¢s authority or guidance and imposed the Constitution on the Catholic bishops and clergy (Desan 5). Whether or not the assembly predicted that Rome would withhold its approval is unclear. However, the events as they unfolded might suggest that Rome recognized that the potential for division amongst the revolutionary forces if the Pope withheld comment and let the events unfold as they would. The assembly also attempted to force the bishops and clergy to take an oath to the document, the King (who sanctioned the document), and to France. It is here that it might appear, as Desan suggests as well, that the French Revolution began to go wrong (Desan 6). ââ¬Å"The incidence of oath taking was highest in the center, the Ile-de-France, and the southeast. In those regions later known for a high level of religious practicethe northwest, northeast/east, and the Massif Centralwell over half the clergy refused the oath. 8 Historians have frequently seen the requirement of the oath as one of the critical errors of the Revolution, for it provoked unending controversies among the clergy and laity alike and persuaded many villagers to oppose the Revolution (Desan 6).â⬠There were conflicts within the assembly on the document as well. F. A. Aulard says that Robespierre and the ecclesiastics differed because Robespierre held that religion was an individual choice. He envisioned the government of France as one that was non-religious and focused on matters of state. The idea that the people of France would pursue their religious choices and obligations independent of their state responsibilities was truly revolutionary (Aulard 45). This was very much a Girondist sentiment, and quite different than that held by Couthon. It was Couthon who wanted to see a religious state where the ââ¬Å"Supreme Being,â⬠was at that center of State and Church policy. With that, The Civil Constitution of the Clergy was intended to deal with what the revolutionaries perceived to be a dangerous situation with which they were faced (Thompson 1952 22). The Catholic Church was not just the wealthiest institution in France, it was also the most powerful (22) The revolutionaries were faced with a need to take that power away from the church, but in a way in which the National Assembly would be able to absorb and make use of the power themselves (22). The holdings owned by the Church were rich and extensive in land, buildings and endowments (22). The wealth held by the Church was badly needed by the revolutionaries in order to continue moving towards their democracy. That too remained precarious, because in the first year of the revolution there was what anyone should have anticipated as chaos as people sought to bring to a violent end Franceââ¬â¢s monarch and wealthy (22). In the second year, the year in which the Constitution of the Clergy was created, there was a need to create infrastructure within the revolutionary government; as well as the desire by the vying parties to gain leadership roles in the new government (22). To allow the Catholic Church to continue to hold greater wealth and power than the revolutionaries was contrary to their movement, and it could not be allowed to happen (22). This is the way in which the National Assembly was divided in religious ideology. The Jacobins were philosophical in nature, and, as reflected in Robespierreââ¬â¢s ideas, saw the state independent of religious influence. Robespierre especially wanted France independent of Catholic Church influence because it stood in stark opposition to the ideological state he envisioned. Regardless of Robespierreââ¬â¢s aspirations for France, ââ¬Å"The republic, once it was Montagnard, became a religion; it had its martyrs and its saints (Aulard 125).â⬠It is at this point where the assembly began to divide, with the Jacobin and the other ideologies separate sides. This division arose out of the Constitution of the Clergy because it revised the Church in policy, and it revised the relationship the Church had with the state and with the French people. Considering that these factions existed within the assembly prior to the Constitution being imposed upon the State, it might be concluded that some of the assembly members saw potential conflict as predictable because of the relationship that the provinces had with the Church. The conflict would present for the assembly members the opportunity they needed to wrest control of France away from the Jacobins. Since Robespierre was in large part behind the Constitution of the Clergy, it was predictable, too, that the response of the people to the altered relationship between themselves and the Church would be a mitigating factor in Robespierreââ¬â¢s popularity. Robespierre had been raised a Catholic, but his goal was, Thompson says, to unite the country in faith if not religion ââ¬Å"freed from Catholic dogma and clerical fanaticism (Thompson 24).â⬠Robespierre was at heart a classical Republican, dedicated to equality, a constitutionally guaranteed order of freedoms and a document that served as a direction for the government. In dire need of cash, and on behalf of the state, Robespierre began to auction off confiscated church properties ââ¬Å"bit by bit (Thompson 25).â⬠The state also devised a scheme that was innovative for its time, allowing people to buy in co-owners of national properties (Thompson 25). The government program created a new class of landowner, and, more importantly, that their newfound status and land came out of the revolution meant that those people felt a loyalty to the government, and to Robespierre. It meant, too, that they would fight to prevent the nobility and royalty from returning to their previous status in France, because it would mean they would lose their newfound positions and property (Thompson 25). The Civil Constitution of the Clergy served as the basis for allegations that it was atheist in nature, and that was a document intended to further the cause and position of Franceââ¬â¢s Jewish population (Van Kley 1994 121). These two elements served as the prongs with which to separate the revolutionists, and to fuel the Churchââ¬â¢s own quest to regain some of the power it lost to the government by the Constitution of the Clergy. By late 1791 the Constitution of the Clergy began showing the cracks of its weakness. Many people believed that the traditional Church had a place in the new government of France (Van Kley 416). As unrest spread, more attention was being focused on the Civil Constitution as undermining the people of France. That rhetoric, encouraged by Robespierreââ¬â¢s enemies, permeated the minds of the people who associated with the document with an anti-faith notion and with officially empowering Jews in a way that had never been done before in France. Because of this, the people of France grew restless, became agitated, and began to turn again to popular violence as a means of achieving their goals (Van Kley 417). Franceââ¬â¢s population in the provinces was feeling especially agitated and defiant. ââ¬Å"Religious rioters mixed the sacred and the violent in powerful ways (Desan 1990 165).â⬠After this point, the Civil Constitution of the Clergy began to fall apart with what it meant to accomplish. Disgruntled Catholics who were convinced that the revolutionary government was moving towards atheism grew angry, and mob mentality permeated the countryside. Robespierreââ¬â¢s government based on philosophy, which left room for the monarchy had role as did the Church began crumbling under the weight of the very document intended to help ensure a government representing greater freedoms for everyone in France. Rather than swear an oath under the Civil Constitution, a majority of bishops in France had taken flight or gone into hiding. This break in relationship with the people with whom they had built constituencies left a void in the lives of those French people who had close ties to their Church and religious leaders. Albert Soboul (1988) says that enlightened reformism does not maintain the same shape in the sovereign setting (Soboul 2). That remains true even today (Soboul 2). Suggesting that Robespierreââ¬â¢s ambitions for France never took the form necessary to withstand the trials and tribulations of church and state. The research of John Markoff (1996) involved creating tables for violence that Markoff directly relates to the Constituion of the Clergy (231). Violence against clerics in religious events was 58%. Violence against ââ¬Å"old regime rolesâ⬠of priest, bishop, canon, and monks was at 7% in connection with religious events, and 18% against baillages in connection with religious events (Markoff 231). Violent acts committed against nonjurors in connection with religious events was 14% (Markoff 231). Violent acts against nonjurors bailliages in connection with religious events was 34% (Markoff 231). Violence resulting in the damage to constitutionals during religious events was 26%, and those events against the constitutionals associated with bailliages was 20% (Markoff 231). The percentage to monasteries from violence or even total destruction of the monastery was 18%, and the events of violence damaging or destroying monasteries in connection with billiages was 36% (Markoff 231). Across Markoffââ¬â¢s chart, the events of violence and the destruction associated with the violence was greater than those incidences of violence associated with non-religious events. Markoff found that the attacks by the people related to anti-tax events were 25%, while the attacks on anti-tax ballialages was 40% (Markoff 234). Attacks on person or property of tax collectors was 30% s compared to 41% on tax bailliages (Markoff 234). Violent attacks on ââ¬Å"all indirect taxes,â⬠were highest of the overall anti-tax related violence (although Markoff does not define those any clearer) at 61% for anti-tax evens and 66% for anti-tax billiages events of violence (Markoff 234). The figures are consistent, and the incidence of violence that Markoff has identified as arising out of those events directly related to the Civil Constitution of the Clergy are more numerous than the events he identified as related to anti-tax incidences of violence. Markoff says that the sources he relied upon for his information in compiling the figures are reliable and thorough in recounting the events he has charted (Markoff 235). His conclusion is that the violence of the revolution was a greater reflection of the change in the relationship between the church-state-population than it was about taxes. It would suggest, too, that the pre-Civil Constitution of the Clergy relationship of between the church-state and people was such that it might even have served as a circumvention of public reaction to other matters, such as taxes. Markoff also cites documentation from Philippe Goujard which demonstrates that the rural petitioners expressed sentiments indicating that they respected the taxes but did not support the revolutionary governmentââ¬â¢s enforcement of seigneurial rights (Markoff 235). This would explain the higher percentage of attacks on local jails, police, military camps, or other type office during the post Civil Constitution of the Clergy period. Markoff cites Eugen Weber, who held that it was late in the nineteenth century that French peasantry began to look beyond their own parish and be interested in the politics and events going on elsewhere (Markoff 241). Markoff says that his work has demonstrated that it was much earlier than Weber had originally believed, and that it was really the degree to which the peasantry expressed an interest that Weber was detecting (Markoff 241). Whereas, Markoff says, his events tables show that the peasantry was responding earlier (Markoff 241). As Desan points out, there was a difference in perspective held by those people in the cities and the rural peasants (Desan 123-124). For Catholics during the Directory, liberty meant the freedom of religious expression (Desan 123-124). It is clear that the goals of the rural countryside were not as philosophical as those of the Parisians. That it was widely miscalculated as to what the rural populations were most passionate about, and that the religious relationship the rural people had with their local parishes went a long to satisfying their total philosophical curiosity. The response of the rural peasantry was one that became increasingly violent, and directed towards individuals that Markoff describes as ââ¬Å"frequent mismatch of clerical and communal political leanings, violence against clerics rose sharply (Markoff 506).â⬠The likelihood, Markoff says, of personal in religious clashes is, as demonstrated by the statistics cited above, much higher than any other issue arising out of the revolution (Markoff 506). There were surely to be people who anticipated some of the reactions that led to more and more violent responses on the part of the rural peasantry, and who hoped to exploit that violence to their own benefit. However, it would be a fair conclusion to say that based on the evidence presented by Markoff in his statistical tables of violence and events, that post Civil Constitution of the Clergy, as a result of that document, by way of the changes that it ushered in, the counterrevolution was indeed much more violent than it might have otherwise been had not those changes in the relationship between the people of France and their parishes taken place. Works Cited Aulard, A. The French Revolution: A Political History 1789-1804. Trans. Bernard Miall. Vol. 2. London: T. Fisher Unwin, 1910. Aston, Nigel, ed. Religious Change in Europe, 1650-1914: Essays for John McManners. Oxford: Clarendon Press, 1997. Desan, Suzanne. Reclaiming the Sacred: Lay Religion and Popular Politics in Revolutionary France. Ithaca, NY: Cornell University Press, 1990. Markoff, John. The Abolition of Feudalism: Peasants, Lords, and Legislators in the French Revolution. University Park, PA: Pennsylvania State University Press, 1996. Soboul, Albert. Understanding the French Revolution. New York: International Publishers, 1988. Thompson, J. M. Robespierre and the French Revolution. London: English Universities Press, 1952. Van Kley, Dale, ed. The French Idea of Freedom: The Old Regime and the Declaration of Rights of 1789. Stanford, CA: Stanford University Press, 1994.
Tuesday, November 12, 2019
Balance Sheet and Cookie Creations Essay
CCC1Natalie Koebel spent much of her childhood learning the art of cookie-making from her grandmother. They passed many happy hours mastering every type of cookie imaginable and later creating new recipes that were both healthy and delicious. Now at the start of her second year in college, Natalie is investigating various possibilities for starting her own business as part of the requirements of the entrepreneurship program in which she is enrolled. A long-time friend insists that Natalie has to somehow include cookies in her business plan. After a series of brainstorming sessions, Natalie settles on the idea of operating a cookie-making school. She will start on a part-time basis and offer her services in peopleââ¬â¢s homes. Now that she has started thinking about it, the possibilities seem endless. During the fall, she will concentrate on holiday cookies. She will offer individual lessons and group sessions (which will probably be more entertainment than education for the participants). Natalie also decides to include children in her target market. The first difficult decision is coming up with the perfect name for her business. In the end, she settles on ââ¬Å"Cookie Creationsâ⬠and then moves on to more important issues. Instructions (a)What form of business organizationââ¬âproprietorship, partnership, or corporationââ¬â do you recommend that Natalie use for her business? Discuss the benefits and weaknesses of each form and give the reasons for your choice. (b)Will Natalie need accounting information? If yes, what information will she need and why? How often will she need this information? (c)Identify specific asset, liability, and equity accounts that Cookie Creations will likely use to record its business transactions. (d)Should Natalie open a separate bank account for the business? Why or why not? CCC2After researching the different forms of business organization, Natalie Koebel decides to operate ââ¬Å"Cookie Creationsâ⬠as a corporation. She then starts the process of getting the business running. In November 2014, the following activities take place. Nov.8Natalie cashes her government bonds and receives $520, which she deposits in her personal bank account. 8She opens a bank account under the name ââ¬Å"Cookie Creationsâ⬠and transfers $500 from her personal account to the new account in exchange for ordinary shares. 11Natalie pays $65 to have advertising brochures and posters printed. She plans to distribute these as opportunities arise. (Hint: Use Advertising Expense.) 13She buys baking supplies, such as flour, sugar, butter, and chocolate chips, for $125 cash. 14Natalie starts to gather some baking equipment to take with her when teaching the cookie classes. She has an excellent top-of-the-line food processor and mixer that originally cost her $750. Natalie decides to start using it only in her new business. She estimates that the equipment is currently worth $300. She invests the equipment in the business in exchange for ordinary shares. 16Natalie realizes that her initial cash investment is not enough. Her grandmother lends her $2,000 cash, for which Natalie signs a note payable in the name of the business. Natalie deposits the money in the business bank account. (Hint: The note does not have to be repaid for 24 months. As a result, the notes payable should be reported in the accounts as the last liability and also on the statement of financial position as a non-current liability.) 17She buys more baking equipment for $900 cash. 20She teaches her first class and collects $125 cash. 25Natalie books a second class for December 4 for $150. She receives $30 cash in advance as a down payment. 30Natalie pays $1,320 for a one-year insurance policy that will expire on December 1, 2015. Instructions (a)Prepare journal entries to record the November transactions. (b)Post the journal entries to general ledger accounts. (c)Prepare a trial balance at November 30. CCC3It is the end of November and Natalie has been in touch with her grandmother. Her grandmother asked Natalie how well things went in her first month of business. Natalie, too, would like to know if the company has been profitable or not during November. Natalie realizes that in order to determine Cookie Creationsââ¬â¢ income, she must first make adjustments. Natalie puts together the following additional information. 1.A count reveals that $35 of baking supplies were used during November. 2.Natalie estimates that all of her baking equipment will have a useful life of 5 years or 60 months and no salvage value. (Assume Natalie decides to record a full monthââ¬â¢s worth of depreciation, regardless of when the equipment was obtained by the business.) 3.Natalieââ¬â¢s grandmother has decided to charge interest of 6% on the note payable extended on November 16. The loan plus interest is to be repaid in 24 months. (Assume that half a month of interest accrued during November.) 4.On November 30, a friend of Natalieââ¬â¢s asks her to teach a class at the neighborhood school. Natalie agrees and teaches a group of 35 first-grade students how to make Santa Claus cookies. The next day, Natalie prepares an invoice for $300 and leaves it with the school principal. The principal says that he will pass the invoice along to the head office, and it will be paid sometime in December. 5.Natalie receives a utilities bill for $45. The bill is for utilities consumed by Natalieââ¬â¢s business during November and is due December 15. Instructions Using the information that you have gathered through Chapter 2, and based on the new information above, do the following. (a)Prepare and post the adjusting journal entries. (b)Prepare an adjusted trial balance. (c)Using the adjusted trial balance, calculate Cookie Creationsââ¬â¢ net income or net loss for the month of November. Do not prepare an income statement. CCC4Natalie had a very busy December. At the end of the month, after journalizing and posting the December transactions and adjusting entries, Natalie prepared the following adjusted trial balance.
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