When Life is Unfair Essay Example For Students

When Life is Unfair Essay Since I told them, everybody has been treating me differently. Since I told them, my friends and family has been blocking me out, pretending not to know me. Since I told them, my life has been turned upside down, and there is nothing I can do to turn it over again. Sometimes I wonder that if I had just kept it all to myself, it would be okay. Sometimes I wonder if I was wrong. Maybe it was a big mistake. Every morning I have these thoughts, but at the end of the day, I know that it’s all true. My whole life, Ive been playing soccer, at least since I learned how to walk. We will write a custom essay on When Life is Unfair specifically for you for only $16.38 $13.9/page Order now When I started playing for real, I was the best one on the team. I scored almost every goal, and I’ve had since. At an age of sixteen, I am still the best player, but after I told them, the bench has been my place. If I even get to play, it will be at the side, where I have no chance of scoring. The coach told me it was to help the other players grow, and that we sometimes needed some changes, but I know why I dont get to play. I know why every time I score a goal, the audience just sits there, silent. Everybody used to cheer and scream for me, not anymore. The first person I relived my secret to was my mom. It was a Sunday night. The sun was about to disappear behind the trees and the tall buildings. It was dark, and the only thing lighting my room up, was the small lamp over my bed, and the tiny computer I got from my grandparents last year. The screen was all blurry when I logged into my Facebook page. It cleared up when two tears streamed down my face, and left a little wet spot on my sheets. After a while, I could feel the cold and wet fabric to my skin. I looked down and saw a big stain of water and mascara blended together. Then I heard footsteps. Up the stairs, and further down the hall, until the door slowly opened and a woman entered the room. â€Å"Honey† was the word my mother said when she noticed that I was crying. I looked up and told her everything, I told her without knowing that she would never call me honey ever again. I was the first one to come out of the closet. I know that one out of twenty people is gay, and it’s at least four hundred students at our school. That makes around twenty more students just like me. Most of them don’t even know it yet. Maybe they have a little clue, but don’t have the courage to face the fact. Personally, I have never had any interest in boys. In fifth grade I had a boyfriend called Tyler, but you know what it was like in middle school. The whole town must have heard it by now. People go away when they see me coming, and I can clearly see that they are talking behind my back. What am I, a murder? My parents have been talking about maybe moving me to another school, but what difference would that make? It’s the same type of people everywhere. Therefore, I’m glad high school soon will be over. In college I can start fresh; make new friends that don’t care about what other people think. I can finally be free, play as much soccer as I want and fall in love with whoever I want. I hope that the students are more grown up. I know I will be. I already am. It’s been hard so far, but I’ve learned how to handle it. Whenever people call me things I dont like, it’s their problem. Whenever people look at me as I am nothing worth, it’s their problem. They are the bullies, and I am the good one. It’s okay, because as you know, the good ones always win. The whole time, Ive been ignoring them. .uc99a4195b75443dde625138f9b15e7e2 , .uc99a4195b75443dde625138f9b15e7e2 .postImageUrl , .uc99a4195b75443dde625138f9b15e7e2 .centered-text-area { min-height: 80px; position: relative; } .uc99a4195b75443dde625138f9b15e7e2 , .uc99a4195b75443dde625138f9b15e7e2:hover , .uc99a4195b75443dde625138f9b15e7e2:visited , .uc99a4195b75443dde625138f9b15e7e2:active { border:0!important; } .uc99a4195b75443dde625138f9b15e7e2 .clearfix:after { content: ""; display: table; clear: both; } .uc99a4195b75443dde625138f9b15e7e2 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uc99a4195b75443dde625138f9b15e7e2:active , .uc99a4195b75443dde625138f9b15e7e2:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uc99a4195b75443dde625138f9b15e7e2 .centered-text-area { width: 100%; position: relative ; } .uc99a4195b75443dde625138f9b15e7e2 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uc99a4195b75443dde625138f9b15e7e2 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uc99a4195b75443dde625138f9b15e7e2 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uc99a4195b75443dde625138f9b15e7e2:hover .ctaButton { background-color: #34495E!important; } .uc99a4195b75443dde625138f9b15e7e2 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uc99a4195b75443dde625138f9b15e7e2 .uc99a4195b75443dde625138f9b15e7e2-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uc99a4195b75443dde625138f9b15e7e2:after { content: ""; display: block; clear: both; } READ: Macbeth 2 Persuasive EssayOn my way home from school, or on my way home from soccer practice, I’ve walked with my head down. I never speak up, I’m not that brave. Maybe I should. How can it get any worse that this? A little voice inside my head always stops me from doing it. There is nobody on my side, and I’m pretty sure they will just laugh at me. When did it get so wrong to say what you mean and stand against the majority? Take Malala for example. She is a teenager on my age, and has done so much already. She said her opinion, why cant I? There must be a reason for us to live, right? Were like left-handed people. We are different from others, but we are still so much alike. I wonder how a detail so small, can change the way we live, just because others dont feel comfortable with it. There are created scissors and other equipment for left-handed people. They are accepted, why arent we? Ive never been in love, either in a boy or a girl. As far as I know, you would be really stupid if you talk to me, since I am considered a freak. Even my friends dont talk to me anymore. I only have Stella, who sometimes talks to me on the phone, but never in public. You may think it would be easy to stand against the others. You may think that if it was you, it would be no way you let me be alone in the breaks. I guess you never know before you stand there, with no clue what your decision will be. Because I bet that there is at least one person at your school that feels alone sometimes. Would you make conversations with him or her, become their friend? I don’t think so. That’s why I’m not mad at anyone, that’s why I take it so easily. Sometimes I just wish it was easier, I wish it wasnt so unfair.

In Frank McCourt essays

In Frank McCourt essays In Frank McCourts Angelas Ashes the reasons for which Angela and her future husband left Ireland for New York were simple. Angela was sent to New York by her mother because she said Angela was worthless and there was plenty of room in America for useless people. As for Malachy, Angelas future husband, he escaped to New York from Ireland because he had a price put on his head from fighting with the Old IRA. He became a fugitive and his only way out was to escape to America. Later after the McCourts were married and had children, they eventually had to leave New York. They had to leave because New York was going through a depression along with the rest of America and there was not much work. The McCourts could not afford to stay in New York. Angela and Malachy also suffered the loss of there little girl, Margaret. After the loss of their daughter the McCourts could not bare to stay in New York anymore. The McCourts made a terrible mistake by leaving New York. They made a terrible mista ke because shortly after they left, America was coming out of the depression and there were more jobs. The McCourts left the hardships in New York to the even worse conditions of a poorer Ireland. In America people were free and could have more better job opportunities. By choosing to leave New York the McCourts gave up any opportunity they had to having a better life for themselves. The McCourts appeared to have gained nothing by moving back to Ireland. There were hardly any jobs and the ones that were available did not 3 pay that much. The McCourts also did not get any help from the government nor barely any help from their family that lived there. The McCourts left New York and only made their situation worse for themselves. They should have just stayed in New York so that their children could of had at least some chance of a decent life. In Frank McCourts Angelas Ashes the reasons for which Angela and her future husband lef...

Describe and analyse in detail the dramatic importance and visual Essay - 1

Describe and analyse in detail the dramatic importance and visual impact of the Mediterranean setting in Et Dieu cra la femme (Roger Vadim, 1956) - Essay Example To fully comprehend the effect of the different elements on the movie, the impact of the points has to be analyzed in its total form. The formation of the script is important and the Mediterranean settings play an instrumental role in the setting. The classical conceptualization of the plot is one of the strong points. The impact of the Mediterranean setting on the movie can be comprehended form the overall complicity of the movie with the settings. The film has all the element of the modern day cinema and even pushed the boundaries in terms of the classical representation. This ensured the fundamental nature of the movie. The central characters of the film are justified by the Mediterranean settings in the movie. The central plot of the movie is based on this situation of the movie. The Mediterranean settings added a certain degree of charm to the surroundings. This is seen in the heightened sense of sensuality of the movie. The overall development of the movie was seen to be a result on that stress on sensuality. The elements of drama have been seen in the movie and this has endeared the movie to the watchers. The movies were made in the golden age of French drama. It was seen to have all the elements of the genre in place. The progression of the story is significant in terms of the elements involved in the characterization of the movie. The film was directed by Roger Vadim and starred Brigitte Bardot in it. It is the film that is widely credited to have led to the rise of stardom of Bardot. The conceptualization and the development of the story have a touch of sensuality to it. The story has all th e elements that glamorize the settings. If the plot is very keenly observed, it can be seen that the story has concordance with the Mediterranean settings. The sensuousness of the story has been helped by the concept that the story has shown. This is one of the primal parts of the story that is of significance. The film has a

IBM Essay Example | Topics and Well Written Essays - 2250 words

IBM - Essay Example IBM is an American Computer manufacturing company which was founded in 17 February, 1874 by Thomas Watson. It is also known as the ‘big blue’ due to the color of its logo. The company started as a producer of punch cards tabulating machines. It built a 600s calculator in 1930s which was based on the punch card processing machine. The first computer (Mark 1) to perform long calculations automatically was co-funded by the organization in 1944 together with Harvard University. Watson Junior developed the 701 EDPM in 1953 which was meant to help in the policing of Korea by the United Nations but was not compatible with the punch card processing machine. The machine had processing units which were about 10 times faster than the core memory. The organization built more computers of IBM types like the IBM 704 of 1956, IBM 7090 of 1960, the 650 EDPM which was compatible with the earlier calculator 600s and it was the first massively produced computer. In 1981 the organization bu ilt a home-use computer called IBM PC. The company currently produces software products and computers. IBM research has helped the company in development of new technology and their application and helped the company to make innovations in the industry. These include; the innovation of copper chip technology that are capable of holding very large capacity of information. These were scheduled to be produced in 1998; Introduction of the Giant Magneto-resistive Head (GMR) which allowed introduction of products with higher areal densities e.g. disk drives; Speech recognition technology that would revolutionalise data input and usage of computers in business. There is research to expand and enhance voice recognition software which is already available in 8 words; Scalable parallel systems that allows joining of computer processors together while breaking down complexity and data-intensive jobs to speed their completion; Token-ring networking that allowed more efficient and reliable control of LAN (Local Area Network) traffic-a token-ring controls an individual computer to accessing of the network for example used in factories, cyber cafes, and university campuses; discovery of High-temperature superconductivity in ceramics which was done in 1986 by two scientists from the organization and they were offered the Nobel Peace Prize; discovery in Fractals allows mathematical description of natural irregularities via fractal geometry. A paper which contained the view that, irregular shapes in the nature, like tree branching of objects or phenomena had similar form when given a close up view or far away. The paper was published by Mandelbrot Benoit a scientist at IBM, in 1967; introduction of Formula Translation System (FORTRAN) in 1957; Dynamic Random Access Memory (DRAM), whose memory concept of storing one bit of information in a memory cell consisting of only one transistor and a capacitor, was first described by a researcher in organization in a patent issue of 1968.

Social Psychology - Delinquency Essay Example | Topics and Well Written Essays - 500 words

Social Psychology - Delinquency - Essay Example The decision to shoplift is driven from within by the thought processes of the individual, placing it squarely in the realm of psychology as part of the social exchange theory (Brehm, Kassin, & Fein, 2005). Along a similar line it is possible that the individual engaged in shoplifting in order to gain items that would create the perception of financial success so prized in our society. The pressure to act came from outside the individual and is an example of the structural-functional theory of sociology (Zappen, 1998). What if an equal emphasis comes from outside the individual Perhaps the shoplifter has many friends, peers, and role models that shoplift. The saying birds of a feather would point to the sad fact that the individual would eventually be labeled as a shoplifter by association. So if people expect the individual to shoplift he will be more likely to do so. Or so the labeling theory would have us believe (Sociological theory, 2008). It could also be argued that shoplifters learn the behavior from their peers as explained by the social learning theory of psychology. When an individual repeatedly sees a behavior being done it becomes the norm for him and engaging in it is not seen by the individual as deviant, delinquent or criminal. A similar method can be used to dis

The Characteristics Of Financial Statement Accounting Essay

The Characteristics Of Financial Statement Accounting Essay The main purpose of this assignment is to determine the five types of accounting users, their needs for Continental Limited financial statement, prepared an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use, prepared the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication and, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Last, industry averages provided to access profitability and liquidity of Continental Limited will be compared. Firstly, the accounting users can be categories into internal users and external users. Internal users includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. Next, the 5 characteristics of financial statement is comparability, reliability, timely, relevance, and accuracy. Table of Content Pages Introduction 3 Introduction to task 1 4 The 5 types of accounting users and their needs. 4-5 The 5Characteristics of Financial Statement 6-7 Conclusion for task 1 7 3.0 Introduction for task 2 8 3.1 The process of preparing income statement and balance sheet for 8-16 Continental Limited 3.2 Conclusion for task 2 16 4.0 Introduction to Task 3 17 4.1 Classify expenses into contribution cost and Administrative expenses. 17-20 4.2 Conclusion for task 3 20 5.0 Introduction for Task 4 21 5.1 Calculation of accounting ratio 22-23 5.2 Comparison between Continental Limited and Industry Averages to Assess 24 Profitability 5.3 Comparison between Continental Limited and Industry Averages to Assess 25 Liquidity 5.4 Conclusion for task 4 26 6.0 Conclusion and recommendation 27 7.0 Reference 28-29 Introduction Accounting is a system where an organization uses to record all the business transaction. It can help organization to analysis their business performance or make any business decision. According to Michael Russell, he demonstrates that account is a recording of financial or money transactions. In task 1, the five types of accounting users and their needs for Continental Limited financial statement will be defined. Besides, the five regulatory characteristics of the financial statements that help to provide useful information to those accounting users will be explain too. Accounting users is the people who need accounting information to make decisions, invest, planning and budgeting. In task 2, an income statement and balance sheet with necessary working for Continental Limited for year ending 31 Dec 2010 for the internal use by company directors and management will be prepared. Income statement can help organization to note down the expenses and profit and it usually prepared for 1 time in years. In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. In task 4, an appropriate accounting ratios for year ending 31 Dec 2010 will be prepared base on income statement and balance sheet which done on task 2 and task 3. Next, the industry averages provided to access profitability and liquidity of Continental Limited will be compared. 2.0 Introduction for Task 1 In task 1, 5 types of accounting users and their needs for the financial statement of Continental Limited will be discussed. Next, the 5 regulatory characteristics of these financial statements that will provide useful information to the users will also be defined in this task. 2.1 The 5 types of accounting users and their needs. Users of accounting can be categories into external users and internal users. External users are the users outside of the organization which includes of creditors, suppliers, investors, tax authorities, government agencies, customers, and financial analysts or adviser. Internal users are the users that inside or within an organization, it is usually includes of managers, employees, and shareholders. The first type of accounting users is managers of the company. Manager is a person who in charge in overseeing and manage all the activities of others working which includes of planning, organizing, leading and controlling. Accounting information is needed to a manager to know that whether the organization are earning or losing. Accounting information also helps managers in making business decision because it can let manager know that the current financial situation of an organization. Besides, it also helps managers to know how much their customers owe and how much they owe to their suppliers. Accounting information also helps managers in organization budgeting process by know the financial situation of the organization and allocate the money to each department wisely. Accounting information are important to managers to ensure their business are managed efficiently and effectively. The second type of accounting users is suppliers or creditors. Suppliers are the person who provide or supply products or services and in return get an agreed payment. But usually suppliers didnt have proper communication and less interact among each others. Suppliers need to know an organization accounting information to know the current financial situation of an organization whether the organization able to pay the debts that the organization owe. Supplier also includes of money lenders such as bank or landlord. So, if they want to lend money to the organization, they had to check the current financial situation to make sure they will be able to pay back in future. The third type of accounting users is investors. The people who wish to invest to an organization with expectation to get back reasonable profit in return are known as investors. So, they need to know about the organization account information to measure the performance of the organization and see whether it is worth to invest or might bring loss to the investors The forth type is the employees of the organization. Employees is the people who are recruit by the organization and use to provide products and services and get salary in return. They must know the account information of an organization to insure employees benefits or pension funding is able to pay to them. The fifth type is the shareholders or owners of the company. They are the boss of the company, so they were needed to know the performance of the organization and determine the future plan. Besides, they also need to know the accounting information to know how much they can withdraw as dividend payment. So, these are the five types of accounting users that use financial information to fulfill their different types of needs. 2.2 The Characteristics of Financial Statement Financial statement is a document that use to record down all the business transaction or the organization financial activities. Financial statement are includes of trial balance sheet and income statement. The first characteristic of financial statement is relevance. Relevance is use to generate more information to helps all accounting users in decision making. It can help accounting users to predict future outcome such as profit or loss. To ensure the accounting information are accurate, so those financial account prepare based on accounting concepts and policies present must be relevant which is capable of influencing the economic decision of the users. The second characteristic of financial statement is timely. Timely is referring to the information which is present or past. So that the accounting information that accounting users received are trustworthy and useful in helping them make any decision. If the account information not prepared to provide information in time, it will affect the decision making of accounting users which might cause loss. The third characteristic of financial statement is accuracy. Accuracy is about how preciseness of the financial statement of an organization that provides many important information to all accounting users. If the financial statement are not accurate or made in past time, it may cause many problem to an organization in planning their future activities and affect the decision making of accounting users. The next characteristic is reliability. Financial statement must be reliability to make sure that it can fulfill accounting users needs. A financial statement is reliability when it able to reflects the substance of transaction to present faithfully and truly what has already happened. Next is the financial statement are done free from bias and it is neutral. Last, the financial statement must in prudent and realistic where there is any uncertainty. The last characteristic of financial statement is understandability. A financial account should be prepare in a condition which easy to understand by others that have knowledge or experiences in business, accounting and those economics activities. So, these are the five characteristic of a financial statement that an organization should revise when preparing the company business financial accounts. 2.3Conclusion for task 1 In my conclusion, there are many types of accounting users that use account to fulfill their need. Their needs includes of making decision, invest, giving loan and know the situations of the organization. Besides, there are also 5 types of criteria of financial statement that an organization should revise when they preparing financial statement. 3.0 Introduction for task 2 In task 2, the income statement and the balance sheet of Continental Limited for the end of 31 December 2010 will be prepared. It will be prepared in an accepted format for the needs of external reporting and publication. 3.1 The process of preparing income statement and balance sheet for Continental Limited (A)Closing stock should be recorded at cost or net resale value which one is lower. Since cost RM65000 (B) Cash Account RM RM Sales 5000 Purchase 4000 Stationery 700 Electricity 300 5000 5000 Sales in trading account of income statement =RM360000 + RM5000=RM365000 Purchase in trading account of income statement =RM200000+RM4000=RM204000 Stationery as expense put in profit loss account of income statement=RM700 Electricity water in profit loss account of income statement= RM7000+RM300=RM7300 (C) Sales commission as expense put in profit loss account of income statement =RM18000 (paid from trial balance) +RM1500 (accrued at end of year) =RM19500 Then, the accrued sales commission RM1500 is recorded under current liability in balance sheet. Office salaries as expense put in profit loss account if income statement. =RM28000 (paid from trial balance) -RM2000 (prepaid at the end of year)=RM26000 Then, prepaid office salary RM2000 is recorded under the current asset in balance sheet. (D) Debtor Account RM RM Balance B/D 75000 (-) Bad debts 5000 Balance C/D 70000 75000 75000 Balance B/D 70000 Bad debts account RM RM Debtor 5000 P/L account 5000 Provision for bad debts closing balance =10% x Debtor closing balance RM70000= RM7000 Provision for bad debts account RM RM 31 Dec 2010 Closing Balance C/D 7000 1 Jan 2010 Opening Balance B/D 5000 Increase different 2000 7000 7000 1 Jan2011 Balance B/D 7000 (E.F) Vehicles account RM RM Balance B/D 300000 Vehicles disposal a/c 50000 Balance C/D 250000 300000 300000 Balance B/D 250000 Provision for depreciation on vehicle account RM RM Vehicle disposal account 12500 1 Jan 2010 Opening Balance B/D 60000 31 Dec 2010 Balance C/D 60000 Depreciation as expense put in P/L account 12500 72500 72500 1 Jan 2011 Balance B/D 60000 Vehicle disposal account RM RM Vehicle cost sold 50000 Provision for depreciation on vehicle sold 12500 Proceed from disposal of vehicle 35000 Difference for loss on disposal of vehicle 2500 50000 50000 Provision for depreciation on premises account RM RM Balance C/D 54000 1 Jan 2010 Opening Balance B/D 40000 Depreciation as expense put in P/L account 14000 54000 54000 Balance B/D 54000 (g) Taxation charge RM15300 is deducted from net profit at the bottom of income statement. It is also recorded as accrued taxation RM15300 under current liability in balance sheet. h) Proposed dividend to be deducted from net profit at the bottom of income statement =2% x RM500000 (share capital from trial balance) = RM10000 Then, the proposed dividend RM10000 is recorded under current liability in balance sheet. Income statement of Continental Limited for year ending 31 Dec 2010 for internal use RM RM RM Sales 365000 Less Return Inwards 10000 Net Sales 355000 Opening Stock 50000 + Purchase 204000 Return outwards 15000 + Carriage inwards 5000 244000 Less Closing Stock 65000 179000 Gross Profit 176000 Add Income: 5000 Dividend received 181000 Less Expenses: Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad Debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicle expenses 12000 Interest charge 3000 104500 Net profit 76500 Less Taxation charge 15300 Less proposed dividend 10000 Profit for the year 51200 Add Retained earnings brought forwards 100000 Retained earnings carried forward 151200 Balance Sheet of Continental Limited as at 31 Dec 2010 for internal use Fixed assets/ Non-current assets RM RM Office premises at cost 350000 (-) Provision for depreciation on premises (54000) Vehicles at cost 29600 (-) Provision for depreciation on vehicles 250000 Long-term investments (60000) Current assets 190000 Closing stock 65000 Trade debtors 70000 -Provision for bad debts (7000) 63000 Bank 42000 Prepaid office salary 2000_ 172000 758000 Issues share capital Share capital 500000 Add Reserve Retained earnings carried forward 151200 Shareholders equity 651200 Add Long-term liabilities/ Non-current liabilities Loan 55000 Add Current Liabilities Creditors 25000 Accrued sales commission 1500 Accrued Taxation 15300 Proposed dividend 10000 51800 758000 Conclusion for task 2 In my conclusion, income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. 4.0 Introduction for task 3 In task 3, the income statement and balance sheet of Continental Limited for year ending 31 Dec 2010 in accepted format for external reporting or publication will be prepared. Which is means that after the income statement and balance sheet of Continental Limited prepared, it will be shown to the public or outsiders for external reporting. 4.1 Classify expenses into contribution cost and Administrative expenses. Distribution costs Administrative expenses RM RM Stationery 700 Office electricity water 7300 Office salaries 26000 Sales commission 19500 Bad debts 5000 Increase in provision for bad debts 2000 Loss on disposal of vehicle 2500 Depreciation on vehicles 12500 Depreciation on premises 14000 Vehicles expenses 12000 Total 53500 48000 Income statement of Continental Limited for year ending 31 Dec 2010 for external reporting RM RM Turnover 355000 Cost of sales 179000 Gross profit 176000 Distribution costs 53500 Administrative expenses 48000 101500 Operating profit 74500 Dividend received 5000 79500 Interest charges 3000 Profit on ordinary activities before taxation 76500 Taxation charge 15300 Profit on ordinary activities after taxation of the year 61200 Proposed dividend 10000 Retain profit for the year 51200 Retained profit brought forward 100000 Retained profit carried forward 151200 Balance sheet of Continental Limited for the year ending 31 Dec 2010 for external reporting Fixed Assets RM RM RM Tangible assets: Premises 296000 Vehicles 190000 486000 Investment: Long term investment 100000 586000 Current Assets Stock 65000 Debtors 63000 Prepaid office salary 2000 130000 Cash at bank 42000 172000 Less Creditors: Amount Falling Due Within One Year Creditor 25000 Accrued sales commission 1500 Accrued taxation 15300 Proposed dividend 10000 (51800) Net current assets 120200 Total Assets Less current Liabilities 706200 Less Creditors: Amount Falling Due After More Than One Year Loan (55000) 651200 Capital and Reserves Called up share capital 500000 Profit and loss account 151200 651200 3.2 Conclusion for task 3 In my conclusion, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, Introduction for task 4 Accounting ratio is one of the ways to define the relationship among result and the others, such as balance sheet, and profit loss account. Accounting ratio can use to measure the efficiency, effectiveness and profitability of the organization according to its financial reports. 5.1 Calculation of accounting ratio The table below is the calculation of the accounting ratio between Continental Limited and the industry averages for year ending 31 Dec 2010. Ratio with formula Ratio calculation Industry for year 2010 averages Percentage of gross profit on sales 17600 x 100 30% = Gross profit x 100 355000 Net sales = 49.58% Percentage on operating profit on sales 74500 x 100 18% = Operating profit x 100 355000 Net sales = 20.99% Return on capital employed 9% = Net profit before interest x 100 (76500 + 3000) x 100 and taxation 158000-51800 Total assets-current liability =11.26% Current ratio 2:1 = Current assets 172000 Current liabilities 51800 = 3.32 : 1 Stock turnover period 90 days = 365 days 365 days/3.11 times Stock turnover in Times = 117.36 days Stock turnover = Cost of sales Average stock value Average stock = (Opening stock value + Closing stock value) / 2 = (50000 + 65000) /2 = 57500 Stock turnover = 179000 57500 =3.11 Times Debtor collection period 0.177 x 365 days 45days = Debtor ratio x 365 days = 64.6 days Debtor ratio = Debtor Net credit sales = 63000 355000 = 0.177 : 1 Creditor payments period 0.132 x 365 days 60 days = Creditor ratio x 365 days = 48.18 days Creditor ratio = Creditor Net credit purchase = 25000 (204000-15000) =0.132 : 1 Comparison between Continental Limited and Industry Averages to Assess Profitability According to the table above, it has state that the gross profit margin of Continental Limited is 49.58% while the gross profit margin of industry average is 30%. In this situation, when the gross profit margin are higher, it means that the organization are controlling their purchasing cost effective and efficient Besides, it also show that the organization perform good in allocating their raw materials and labor force to helps in reduce production cost and increase their gross profit. Next, the operating profit margin of Continental Limited ratio calculation for year 2010 is 20.99% while the industry average is 18%. When the operating profit margin is high, its means that the organization profits are still high even finish paying those variables cost. Operating profit margin can show whether an organization are effectively in their expenses and variable cost. Lastly, the return on capital employed (ROCE) of Continental Limited in 2010 is 11.26% while it is 9% in industry average. ROCE are usually used to measure all the resources that available in the organization and demonstrate the efficiency and revenue of an organization. So, when the percentage of ROCE becomes higher, the performances of the organization are better. The percentages of Continental Limited is higher than the industry average, Comparison between Continental Limited and Industry Averages to Assess Liquidity According to the table above, it has show that the current ratio of Continental Limited is 3.32:1 and the current ratio of industry average is 2:1. Current ratio is use to measure the financial status and the ability of the organization in using their current assets to finance its current liabilities. In this situation, it shows that the finance of the organization is stable and did not face any short-term financial problems. Secondly, is the stock turnover period of Continental Limited which is 117.36 days and the industry average is about 90 days. Stock turnover period is the time that the goods keep before purchased by customers. In this situation, Continental Limited had longer stock turnover period compare to the industry average, it might cause short-term financial problem because of keeping stock for long time and slowly taken out for resale. Next is the debtor collection period. The debtor collection period of Continental Limited is 64.6 days and 45 days for industry average. Based on this period we can know that Continental Limited is taking longer time than industry average to collect debts from the debtors. It might cause organization having shortage of pay back those liabilities and face short-term finance problem. In last, the creditor payment period of Continental Limited is 48.18 days and the industry average is 60days. Which shows that Continental Limited has the shorter time to pay the creditors compare to industry average and it might cause lack of many to pay back the creditors Conclusion for task 4 In my conclusion, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting. 6.0 Conclusion and Recommendation In my conclusion, this assignment enables me to understand the usefulness and the function of the account which can helps to know well an organization easily. In task 1, the most common accounting users are defined and let me understand of the 5 basic characteristics of financial statement. So, it helps a lot in preparing an organization financial statement. While in task 2, it let me know that income statement and balance sheet of an organization is very important to know that organization are now in profit or loss. It also let me let the proper way in preparing balance sheet and income statement for an organization. In task 3, income statement and balance sheet for external reporting or publication must be prepared neatly and precisely. Because it might affect the image and the business of the organization, In task 4, accounting ratio can enable an organization or accounting users understand the liquidity and profitability of an organization. So, it make easier when an organization plan for future of budgeting.

Media’s Influence on Adolescent Body Image Essay -- Adolescent Behavio

Today’s society is a consumers’ society in which trying to obtain perfection is one of the fastest selling businesses (DeLaMater Pg. 12). Mass media, advertising, and fashion industries are being accused of feeding off females dissatisfaction with their bodies by portraying unhealthy thin role models in order to sell their products. This unachievable physique and lifestyle has led today’s adolescence down a dark path of such extreme eating disorders as anorexia and bulimia. Although it may sound nice to be societies perception of thin, there are consequences to these eating disorders such as cardiac failure that lead to horrifying defects or even death. In the 1950s, models such as Marilyn Monroe or Zhazha Gabor didn’t suffer from a lack of beauty due to a voluptuous figure. Then starting in 1960’s the ideal body has become more slim and slender. Twiggy had become a singer, actress, and a fashion icon during the 1960’s when she became the face of the fashion industry. Twiggy began to starve herself in order to become more â€Å"beautiful†. In addition to having such an influence on fashion, â€Å"Twiggy [had] also changed the way that women thought about their [own] bodies,† (Rosenzweig et al. Pg.62). Women of the 1960s and today have struggled to attain this slender body such as Twiggy's, sometimes going to extreme lengths to do so. Although some of these role models might actually obtain these thin bodies through strenuous workouts and healthy diets, there are a huge number of them, such as Twiggy, that obtained them through extreme dieting. Frightened and inspired by these role models, overweigh t and even teenagers that are healthy according to their BMI (Body Mass Index) continue with strict dieting and exercise regimens. An Article... ...en death associated with eating disorders." Internet Journal of Cardiovascular Research 7.1 (2010): 1. Web. 22 Mar. 2011. Mehler, Philip S., and Mori Krantz. "Anorexia Nervosa Medical Issues." Journal of Women's Health (15409996) 12.4 (2003): 331. Web. 22 Mar. 2011. (331-340) Morris, Anne, Katzman Debra. â€Å"The Impact of the Media on Eating Disorders in Children and Adolescents.† Paediatrics & Child Health (2003) 287-289. Pulsis Group Inc. Web. 18 March 2011. Rosenzweig, Marianne, and Jean Spruill. "Twenty Years After Twiggy: A Retrospective Investigation of Bulimic-Like Behaviors." International Journal of Eating Disorders 6.1 (1987): 59-65. Web. 22 Mar. 2011. Winston, A. P., and P. J. Stafford. "Cardiovascular effects of anorexia nervosa." European Eating Disorders Review 8.2 (2000): 117-125. Web. 2 Mar. 2011. http://www.wisegeek.com/who-is-twiggy.htm

Stefan’s Diaries: The Craving Chapter 13

That night I lay in bed, gazing up at the ceiling. The moon shone through the gauzy white curtains, and the house hummed with activity, a melee of footsteps, heartbeats, and mice skittering inside the walls. It felt as though the entire house were alive, with the exception, of course, of myself and Damon. The Sutherlands had no idea, but when they'd opened their home to me, they had invited Death in. I was a cancer on their happy existence, and soon the darkness would spread, eating through their world until there was nothing left. Though I was no willing participant in Damon's twisted plan, it would be no different from how Katherine insinuated herself into my life and decimated the entire Salvatore family. Like it or not, this family's well-being rested squarely on my shoulders. If Damon killed them, their blood would be on my hands, too. But how could I stop him? I was so much weaker than my brother, and I had no plans to begin feeding on humans again for fear that I'd be unable to stop. I rose from bed and pushed the curtains aside with a violent flick. As I stared at the moon, that orb that had witnessed so much of my ill-doing, I replayed the conversation we'd had with Margaret over and over in my head. The firm set of her jaw. The clear tone of her eyes. The way her lucid blue eyes had sized up me and Damon, as though she could see straight through our skin to our unbeating hearts. Winfield was ready to sign his fortune over to Damon, yet his daughter remained immune to my brother's Power. But how? The only protection I knew against vampires was vervain, but I'd not inhaled its cloying scent since arriving in New York. When trying to draw out Katherine, my father had spiked my whiskey with vervain, sending Katherine into a miasmic fit when she drank my blood. If only my father had thought to protect me sooner, he and I might still be in Mystic Falls, poring over accounting books as I studied to take over Veritas. Sliding the window open, I stepped out onto the narrow balcony. The night was eerily still. No wind rustled the trees, and even the pigeons that roosted on the neighbor's roof were quiet. My balcony faced east, toward the muddy East River and the narrow spit of land they called Blackwell's Island, where the city had recently rebuilt the lunatic asylum. A wry smile twisted my lips. If only I could check Damon in there. But then I let out a groan and clutched the wrought-iron rail with my hands. I had to stop wishing and hoping and thinking of millions of if onlys. I could not wish Damon into oblivion and I could not rewrite the past. What was done was done. Even at my peak Power, I could not cause the world to spin backward, could not turn back time and undo what Katherine did to me and my family. But I was not powerless over the future. I had free will, I had experience, and I had the choice to fight. Hoisting myself up on the rail, I leaped to the roof, landing on the tar with a soft thud. New York was a large city, and someone, somewhere, had to grow vervain or at least have dried sprigs. I'd run up and down the streets until I caught the telltale scent of the herb. Spiking Lydia's drinks would be impossible – Damon was feeding from her – but if I could just sprinkle some in Winfield's whiskey†¦ I ran across the roof, preparing to jump to that of the neighbor, before scaling down their fire escape to the street below. â€Å"Where are you going, brother?† The cheery words sliced through the night like gunshot, and I froze on the ledge. Slowly, I turned around to face a smiling Damon. He looked ready for the second part of his evening jaunt, wearing a three-piece suit and twirling a gold cane in his hand. I recognized it immediately – it had belonged to Callie's father, the man who had imprisoned Damon, torturing him and starving him before forcing him to do battle with a mountain lion. Damon must have stolen it after he killed Callie. Unbidden, an image of Callie bloomed in my mind. Her kind green eyes smiling at me, the freckles that dusted every inch of her body, the way she had so bravely given herself to me on the shore of the lake, offering her blood even though she knew what I was and what I could do to her†¦. Her dead, twisted body lying in the grass behind Lexi's house. â€Å"You bastard,† I said in a low, fury-filled voice that I barely recognized as my own. Rage that had been building for weeks with no outlet tore through my veins, and I felt as though my muscles were on fire. With a growl, I threw myself at him. â€Å"Why won't you just let me be?† Our bodies collided, like stone on stone. Startled, Damon fell backward, but instantly he pushed me off and flipped to his feet. He wrapped his arms around my neck with a vise-like grip. â€Å"If you were so desperate to be free of me, you shouldn't have forced me to become a vampire with you,† he hissed, all traces of joviality gone from his demeanor. I struggled to free myself, but his knee pressed more forcefully into my spine, pinning me to the roof. â€Å"You were the one who urged me to become what I am – to see what Katherine gave us as a gift rather than a curse.† â€Å"Trust me,† I gasped, trying to twist from his grip. â€Å"I would take it back if I could.† â€Å"Tsk-tsk,† Damon chided. â€Å"Didn't Father teach you that part of being a man is living with your choices?† He pressed my cheek into the tar roof, scraping open the skin there. â€Å"Then again, you were such a disappointment to him at the end – not wanting to marry Rosalyn, taking up with a vampire, killing him†¦Ã¢â‚¬  â€Å"You were always a disappointment,† I spat. â€Å"I should have killed you when I had the chance.† Damon let out a dry laugh. â€Å"Well, that would have been a shame, because then I couldn't do this.† The pressure on my spine abated as Damon hoisted me up by the back of the shirt. â€Å"What are you – † I started. Before I could finish, Damon launched me forward with the force of a lit cannon. My body careened through the night air, and for a brief, weightless moment, I wondered if I was flying. Then the hard pavement of the alley between the Sutherlands' and their neighbor's home rushed up to greet me, and my bones cracked loudly on the impact. I groaned, pain radiating through my limbs as I rolled to my back, blood dripping down my face. I lay like that for hours, staring at the stars until my Power healed me, resetting my bones and stitching up the gash in my cheek more swiftly than the most skilled medic could. But when I stood, a new pain shot through my chest. Because there on the brick wall of the Sutherlands' home, written in red ink that could only be blood, were three terrifying words: I'm always watching.

buy custom APA Auto Pilot for Cars essay

buy custom APA Auto Pilot for Cars essay There has been a rise in the number of accidents being witnessed in our community. From Motorists of all kinds to Pedestrians and other road users, losses after losses have been experienced. Due to this issue our class group came up with a number of ideas to address the issue. After a healthy debate and Critical appreciation of each others opinion we unanimously adopted my idea of making an APA auto Pilot for Cars. Statement of work APA auto pilot will control the car once it reaches to the highway. It has a variety of variables that manages different traits of a car in motion. The target customers are all motorists from PSV drivers, Personal cars and Motor bike operators. With exception of mild concerns from some members-which was healthy to our project and team work success-, we all agreed to make the device and moved to the next step. Me, Rochelle and Don worked on Fax sheet and logo and email and again my teammates decided to choose my idea about the logo and we chose Rochelles idea about the email. I didnt record a voicemail due to my accent but I wrote a voicemail greeting which all of my teammates liked but no one else wrote a greeting and none of them record voicemail either. We all worked diligently on making email and letterhead. I found an article about Volkswagen and then all three of us created their own business cards but I was the one to post it (article). I built the website and gave the password to my teammates. Rochelle made some corrections on it but Don didnt help much. All three of us made our own lists on SWOT and everyone made good effort in this step. I was able to post my resume and cover letter in our teams tread but no one else in the team did. As a team were able to create a PowerPoint pressentation for our potential investors. Though we had plans to create a promotional video it didnt materialize. We were also not able to create a strategic plan and agenda since Don sabotaged my efforts. I posted my number requesting for a meeting but we were only able to meet with Rochelle in the library. Don is yet to respond. I created a brochure. Conclusion/summary All the steps were easy to do and fun too, but the difficult part was having consensus and meeting as a team. Given a chance to change, Id prefer a physical class not online. Building the website was the favourite part for me. I gained useful tips on communication skills which include good listening skills, confidence while speaking/chatting, self control, and patience and communication etiquette. The project was not in futility as I believe I am in a better position to conduct an identical business in future. Buy custom APA Auto Pilot for Cars essay

THE RELATIONSHIP BETWEEN EMPLOYEE MOTIVATION AND PERFORMANCE Essays

THE RELATIONSHIP BETWEEN EMPLOYEE MOTIVATION AND PERFORMANCE Essays THE RELATIONSHIP BETWEEN EMPLOYEE MOTIVATION AND PERFORMANCE Essay THE RELATIONSHIP BETWEEN EMPLOYEE MOTIVATION AND PERFORMANCE Essay Motivation can be a key-contributing factor in employee performance. It is of great importance to an organization to recognize ways in which it can use employee motivation to positively affect employee performance. The methods used by organizations to motivate its employees are essential in determining how they affect employee performance. There are both positive and negative motivational tools that may be explored. The purpose of this paper is to examine the relationship between motivation and employee performance. Motivation is generally defined as the psychological forces that determine the irection of a persons level of effort, as well as a persons persistence in the face of obstacles. When a person has an increased level of effort and persistence in the workplace they tend to be highly motivated and this more often leads to a higher level of performance. However, the reason for an employees motivation may not necessarily be attributed to the organization . It is possible for an employee who is highly motivated to have low performance and the opposite for a lower motivated employee to have high performance. Although possible, most research studies show higher correlation between higher motivation and higher employee performance. There are both positive motivators and negative motivators that can be utilized by the organization. Positive motivators as employed by organizations may include employee benefits such as increased compensation, bonuses, stock options, profit sharing and other such rewards. Employees may be motivated by both intrinsic and extrinsic rewards. Intrinsic rewards may be the ability to work autonomously, acknowledgement, and an interest in the type of work they are doing. Extrinsic rewards may be employee recognition, monetary benefits, and other such material rewards. Negative motivators may include a bad performance review, verbal and written warnings, suspension, and termination warnings. An employer may use these various methods in which to motivate its employees. Performance is an evaluation of the results of a persons behavior: It involves determining how well or poorly a person has accomplished a task or done a Job. High employee performance leads to greater organizational success. In order for an rganization to try to acquire higher levels of employee performance via increased employee motivation they must have a strategy to do so effectively. The strategy must ultimately focus on achieving organizational goals while maintaining ways in which to influence motivation, which then inspires employee performance. From the organizational standpoint, there are key factors that impact motivation and its effect on employee performance. One such factor is setting goals for employees that incorporate the vision of the organization. When goals are set for the employee t provides an incentive for the employee and also benefits the organization upon completion relatlve to tne organlzatlons goals as well. Anotner Tactor Is employee engagement. Employee engagement and input allows for a level of commitment from the employee and may serve as an organizations way to be in tune with employee concerns. It is also extremely important to recognize the treatment of employees as a factor of motivating employees and their performance. Employees that are treated well by their organization in turn feel that they are a valued member of the team and ssentially its employer. This contributes to the level of trust that the employee has in the organization and can positively impact how well they perform for the company. Also, it is important to have a clear sense of leadership demonstrated for employees so that they are able to learn from these qualities displayed by successful leaders in the organization. Great leadership helps to motivate employees to perform at high levels and achieve organizational goals, which provide employees with the opportunity to develop within the organization. There are several theories based on motivation provide support for the relationship between motivation and performance. These theories include: Expectancy Theory, MasloWs Hierarchy of Needs, Herzbergs Motivator-Hygiene Theory, McClellands Needs for Achievement, Affiliation and Power, Equity Theory and Goal-setting Theory. Expectancy theory suggests that motivation is high when employees believe that high levels of effort lead to high performance and high performance leads to attaining desired outcomes. MasloWs Hierarchy of Needs says that five basic needs must be et by people in the order from bottom to top with each higher level upward leading to motivated behavior. Herzbergs Motivator-Hygiene Theory focuses of two factors attributed to the workplace: 1) meeting basic expectations 2) leading to increased performance. McClellands Needs for Achievement, Affiliation, and Power identifies three needs for a person 1) achievement 2) affiliation 3) power; of which all three pertain to a persons desire to perform well, have positive interpersonal relationships, and the desire to influence others. The Equity Theory is ones perception of fairness elative to their work outcomes and work inputs. Goal-setting Theory focuses on motivation of workers in order to contribute to overall performance of organization based on goals set. All these theories provide explored background information for employee motivation and its relationship to performance. An employees performance isnt solely based on the level of motivation but has an enormous amount of potential to have the greatest influence. There has been consistent empirical evidence to suggest that motivated employees means better performance. Due to motivation being linked to employee engagement, satisfaction, commitment, and an employees intention to quit, it can be said that these major factors also contribute to performance. Their contribution to an employees performance can be directly linked therefore the way in which they serve as components of motivation shows linkage to employee performance. These indicators play a major role in an employees overall performance. An organization and its managements focus through the utilization of employing ways in which to motivate its employees as a performance enhancement should be a rlmary Tocus. I nere are countless ways In wnlcn tney are aDle to ao so ranging from both extrinsic and intrinsic rewards and employee recognition. However, these are valuable for leaders and their organization to know and actively participate in these activities as the idea of motivating employees is not only of beneficial importance to employees but also to an increased level of performance for company employees and the overall organization. Bibliography Motivation in Todays Workplace: The Link to Performance, SHRM Research Quarterly: Second Quarter-2010 hrm. org/research/articles/articles/ Owen E. Richason IV, Motivation Employee Performance, Small Business Houston Chronicle http://smallbusiness. chron. com/motivation-employee- performance-1964. html George, Jones. Understanding and Managing Organizational Behavior Sixth Edition. Upper Saddle River: Pearson Education Inc. , publishing as Prentice Hall, 2012. Nohria, Groysberg, Lee, Employee Motivation: A Powerful New Model, Harvard Business R eview http://hbr. org/2008/07/employee-motivation-a-powerful-new-model/ aril

How significant was urban life to medieval society Essay

How significant was urban life to medieval society - Essay Example Furthermore, growth in trade and more attention was paid to literacy along with migration from rural areas that reshaped the outlook of cities and towns. The dynamic culture which emerged after urban development in Middle Ages laid down a foundation of development in economy, society, religion, arts and politics. Urban areas in medieval society comprised of small colonies having a very small population as compared to cities and towns of present day. It is also important to note that these medieval cities were also not as civilized as modern cities are today. Territorial expansion, increase in population, development of trade and migration in urban areas are some of the major traits of urbanization in middle ages. Due to increased employment and business opportunities, merchant class emerged as an important social and demographic segment which reshaped overall social hierarchy in mediaeval society. Since earlier social segregation comprised of aristocracy, peasants and clergy, the soc ial hierarchical system had no place for merchants which further lead to migration of merchants to other towns and cities. Earlier residential areas and cities comprised of undersized housing units with very small cover areas with narrow confined streets. It was after the development in trade when requirement of bigger streets for transportation and warehousing increased causing construction of bigger housing units and acquisition of more land leading to expansion in territories. Since urban population was not mainly involved in direct labour, they had more opportunities to pay attention to education which lead to increased in literacy in medieval Europe. This was also precisely the time when new genres and writing styles emerged1. In the late tenth century, many cities and towns were founded followed by settlements of merchants near these areas. The lords of these cities and towns also offered protection to these merchants. Since inhabitants of towns were largely dependent on the l ords for mobility required for trade and continuous food supply from other territories, the groups of merchants and artisans filled this gap of transportation. According to Spielvogel, â€Å"since the townspeople were profiting from the growth of trade and sale of their products, they were willing to pay for the right to make their own laws and govern themselves2†. Therefore, towns began to gain their rights in exchange of certain amount of revenues paid to the King and lords. In addition to that, burghers also obtained charters of liberties from these lords which granted them â€Å"rights to bequeath and sell property, freedom from ,military obligation to the lord, written urban law and right to become a free person after residing a year and a day in a town3†. After gaining rights of governing themselves, another important part of development of medieval society was formation of Guilds. Guilds were formal business associations of merchants, artisans, bankers etc. Thes e institutions were established earlier for religious and social purposes; â€Å"Merchant or craft guilds came slightly later. They arose when guilds dominated by merchants, like the Trinity Guild of Coventry, began to regulate conditions of manufacture and trade4.† Out of all the guilds, merchant and craft guilds are of immense importance as they formed the nucleus of new civil society. These organizations not only provided protection for

Communion by Extension Essay Example | Topics and Well Written Essays - 1250 words

Communion by Extension - Essay Example Communion by Extension is an extension or expansion of the rite of Holy Communion in areas and at times wherein priests are not available for whatever reason. Holy Communion or Holy Mass is a weekly ceremony in church where the liturgy of the Word and the liturgy of the Eucharist are observed culminating in the consecration of the bread and wine for the communion of the faithful. Three churches in Great Britain have introduced this service – the Roman Catholic Church, the Methodist Church and the Church of England – amidst considerable controvery, according to Tovey (2009 p 1). It is the objective of this paper to examine this practice for its theological, liturgical and other considerations or implications with the end in view of adding enrichment and expanded understanding of the rite in the midst of the ongoing animated discussions on the subject. It is also hoped that the analysis may aid in providing guidance to non-ordained ministers who may be positioned to officiate in such a rite of the need to take extreme care in the officiating in the face of such unresolved milieu. What Is Communion by Extension? ... This practice of extended communion was officially allowed under the Guidelines approved by the House of Bishops in October 2000. Under the guidelines, communion by extension may be done only by explicit permission from the Bishop, emphasising the rite’s exceptional nature. Even when a parish has already secured a written authority to use the Commission by Extension service, the Sunday Holy Communion which is the main regular service must continue as a regular ceremony. The extension service may be led only by a person specifically authorised by the Bishop, and this person must ensure that proper care and dignity must be given to every detail of the ceremony so that it does not lose its solemnity and essence. Such a permission is always considered provisional and presumes that the service is not in itself a celebration of Holy Communion but enables the worshipping community to participate â€Å"by extension.† It is also presumed that the rules for its conduct shall stri ctly follow the Guidelines in form and substance. The act of allowing the faithful to receive communion without being part of the consecration in a Communion by Extension assumes that the gathering of the people is not a substitute for the Sunday service, which is mandated as a regular service, and is allowed only because a priest is not available to preside over a eucharistic celebration. Under this assumption, the receiving of the reserved sacrament is identified as part of the earlier Eucharistic rite and is therefore symbolically identified and linked to the universal church (Taylor, 2009 p 164). This Communion by Extension has been approved in the Anglican Church under heavy questioning over such authority granted to the laity. Some Theological Considerations A non-ordained person