1 What Problems Did Enron EncounteredMany - 1303 Words

1. What problems did Enron encountered? Many went sour in the early months of 2001 as Enron’s stock price and debt rating imploded because of loss of investor and creditor trust Methods the company used to disclose (or creatively obscure) it’s complicated financial dealings were erroneous and, in the view of some, downright deceptive The company’s lack of transparency in reporting its financial affairs, followed by financial restatements disclosing billions of dollars of omitted liabilities and losses, contributed to its demise 2. How did the management react? Enron did not report debt on its balance sheet. Through collaboration with major banks, SPEs borrowed money, often with direct or indirect guarantees from Enron. The cash was†¦show more content†¦When similar transactions cannot be identified and active markets do not exist, the auditor has the unsolvable problem of finding a way to know the intent of the party controlling the transaction. 4. How did they react? The Enron implosion has wreaked more havoc on the accounting profession than any other case in U.S. history. Critics in the media, Congress and elsewhere are calling into question not only the adequacy of U.S. disclosure practices but also the integrity of the independent audit process. The general public still questions how CPA firms can maintain audit independence while at the same time engaging in consulting work, often for fees that dwarf those of the audit. The CEOs of the Big Five accounting firms made a joint statement on December 4 committing to develop improved guidance on disclosure of related party transactions, SPEs and market risks for derivatives including energy contracts for the 2001 reporting period. In addition, the Big Five called for modernization of the financial reporting system in the United States to make it more timely and relevant, including more nonfinancial information on entity performance. 5. Give your opinion in the case. For me, it is so disappointing that everyone in Enron was in on the scam including the top management, directors, internal and external

A Brief Note On Western Iowa Tech Anorexia Nervosa

Anorexia Nervosa Alma I Puga Western Iowa TechAnorexia Nervosa According to the National Institute of Mental Health, death from starvation, or medical complications, heart attacks or kidney failure, affects 1 out of every 10 cases of Anorexia. Anorexia nervosa is an eating disorder that is most common in young adolescents girls . People diagnosed with this disorder have a distorted view of themselves and a fear of gaining weight. They often restrict how much food they eat in order to stop gaining weight or continue to loose weight. Anorexia is a serious disease that has many symptoms that should be watched out for, treated, and studied to better understand and become aware of the disorder (n.d). Physical symptoms of anorexia are similar to those of starvation, however, emotional and behavioral issues become a major component to look out for as well. Anorexia is equated with â€Å"loss of appetite† because people with anorexia resist the normal body signs that come with craving food (National Alliance on Mental Illness [NAMI] , n.d.). Often times food rituals will take place where they will eliminates or portion out food:The lack of food or low food intake results in inadequate nutrition. The body soon slows down in order to conserve energy which in turn, results in loss of menstruation, constipation, irregular heart rhythms (Smith Segal, 2016). Not only that but the most common sign is extreme weight loss and a thin appearance. As well as dizziness or

The Amber Spyglass Chapter 29 The Battle On The Plain Free Essays

It was desperately hard for Lyra and Will to leave that sweet world where they had slept the night before, but if they were ever going to find their daemons, they knew they had to go into the dark once more. And now, after hours of weary crawling through the dim tunnel, Lyra bent over the alethiometer for the twentieth time, making little unconscious sounds of distress – whimpers and catches of breath that would have been sobs if they were any stronger. Will, too, felt the pain where his daemon had been, a scalded place of acute tenderness that every breath tore at with cold hooks. We will write a custom essay sample on The Amber Spyglass Chapter 29 The Battle On The Plain or any similar topic only for you Order Now How wearily Lyra turned the wheels; on what leaden feet her thoughts moved. The ladders of meaning that led from every one of the alethiometer’s thirty-six symbols, down which she used to move so lightly and confidently, felt loose and shaky. And holding the connections between them in her mind†¦ It had once been like running, or singing, or telling a story: something natural. Now she had to do it laboriously, and her grip was failing, and she mustn’t fail because otherwise everything would fail†¦ â€Å"It’s not far,† she said at last. â€Å"And there’s all kinds of danger – there’s a battle, there’s†¦ But we’re nearly in the right place now. Just at the end of this tunnel there’s a big smooth rock running with water. You cut through there.† The ghosts who were going to fight pressed forward eagerly, and she felt Lee Scoresby close at her side. He said, â€Å"Lyra, gal, it won’t be long now. When you see that old bear, you tell him Lee went out fighting. And when the battle’s over, there’ll be all the time in the world to drift along the wind and find the atoms that used to be Hester, and my mother in the sagelands, and my sweethearts – all my sweethearts†¦ Lyra, child, you rest when this is done, you hear? Life is good, and death is over†¦Ã¢â‚¬  His voice faded. She wanted to put her arms around him, but of course that was impossible. So she just looked at his pale form instead, and the ghost saw the passion and brilliance in her eyes, and took strength from it. And on Lyra’s shoulder, and on Will’s, rode the two Gallivespians. Their short lives were nearly over; each of them felt a stiffness in their limbs, a coldness around the heart. They would both return soon to the world of the dead, this time as ghosts, but they caught each other’s eye, and vowed that they would stay with Will and Lyra for as long as they could, and not say a word about their dying. Up and up the children clambered. They didn’t speak. They heard each other’s harsh breathing, they heard their footfalls, they heard the little stones their steps dislodged. Ahead of them all the way, the harpy scrambled heavily, her wings dragging, her claws scratching, silent and grim. Then came a new sound: a regular drip-drip, echoing in the tunnel. And then a faster dripping, a trickle, a running of water. â€Å"Here!† said Lyra, reaching forward to touch a sheet of rock that blocked the way, smooth and wet and cold. â€Å"Here it is.† She turned to the harpy. â€Å"I been thinking,† she said, â€Å"how you saved me, and how you promised to guide all the other ghosts that’ll come through the world of the dead to that land we slept in last night. And I thought, if you en’t got a name, that can’t be right, not for the future. So I thought I’d give you a name, like King Iorek Byrnison gave me my name Silvertongue. I’m going to call you Gracious Wings. So that’s your name now, and that’s what you’ll be for evermore: Gracious Wings.† â€Å"One day,† said the harpy, â€Å"I will see you again, Lyra Silvertongue.† â€Å"And if I know you’re here, I shan’t be afraid,† Lyra said. â€Å"Good-bye, Gracious Wings, till I die.† She embraced the harpy, hugging her tightly and kissing her on both cheeks. Then the Chevalier Tialys said: â€Å"This is the world of Lord Asriel’s Republic?† â€Å"Yes,† she said, â€Å"that’s what the alethiometer says. It’s close to his fortress.† â€Å"Then let me speak to the ghosts.† She held him high, and he called, â€Å"Listen, because the Lady Salmakia and I are the only ones among us who have seen this world before. There is a fortress on a mountaintop: that is what Lord Asriel is defending. Who the enemy is I do not know. Lyra and Will have only one task now, which is to search for their daemons. Our task is to help them. Let’s be of good courage and fight well.† Lyra turned to Will. â€Å"All right,† he said, â€Å"I’m ready.† He took out the knife and looked into the eyes of his father’s ghost, who stood close by. They wouldn’t know each other for much longer, and Will thought how glad he would have been to see his mother beside them as well, all three together – â€Å"Will,† said Lyra, alarmed. He stopped. The knife was stuck in the air. He took his hand away, and there it hung, fastened in the substance of an invisible world. He let out a deep breath. â€Å"I nearly†¦Ã¢â‚¬  â€Å"I could see,† she said. â€Å"Look at me, Will.† In the ghost light he saw her bright hair, her firm-set mouth, her candid eyes; he felt the warmth of her breath; he caught the friendly scent of her flesh. The knife came loose. â€Å"I’ll try again,† he said. He turned away. Focusing hard, he let his mind flow down to the knife tip, touching, withdrawing, searching, and then he found it. In, along, down, and back. The ghosts crowded so close that Will’s body and Lyra’s felt little jolts of cold along every nerve. And he made the final cut. The first thing they sensed was noise. The light that struck in was dazzling, and they had to cover their eyes, ghosts and living alike, so they could see nothing for several seconds; but the pounding, the explosions, the rattle of gunfire, the shouts and screams were all instantly clear, and horribly frightening. John Parry’s ghost and the ghost of Lee Scoresby recovered their senses first. Because both had been soldiers, experienced in battle, they weren’t so disoriented by the noise. Will and Lyra simply watched in fear and amazement. Explosive rockets were bursting in the air above, showering fragments of rock and metal over the slopes of the mountain, which they saw a little way off; and in the skies angels were fighting angels, and witches, too, swooped and soared screaming their clan cries as they shot arrows at their enemies. They saw a Gallivespian, mounted on a dragonfly, diving to attack a flying machine whose human pilot tried to fight him off hand to hand. While the dragonfly darted and skimmed above, its rider leapt off to clamp his spurs deep in the pilot’s neck; and then the insect returned, swooping low to let its rider leap on the brilliant green back as the flying machine droned straight into the rocks at the foot of the fortress. â€Å"Open it wider,† said Lee Scoresby. â€Å"Let us out!† â€Å"Wait, Lee,† said John Parry. â€Å"Something’s happening – look over there.† Will cut another small window in the direction he indicated, and as they looked out, they could all see a change in the pattern of the fighting. The attacking force began to withdraw. A group of armed vehicles stopped moving forward, and under covering fire, turned laboriously and moved back. A squadron of flying machines, which had been getting the better of a ragged battle with Lord Asriel’s gyropters, wheeled in the sky and made off to the west. The Kingdom’s forces on the ground – columns of riflemen, troops equipped with flamethrowers, with poison-spraying cannons, with weapons such as none of the watchers had ever seen – began to disengage and pull back. â€Å"What’s going on?† said Lee. â€Å"They’re leaving the field, but why?† There seemed to be no reason for it: Lord Asriel’s allies were outnumbered, their weapons were less potent, and many more of them were lying wounded. Then Will felt a sudden movement among the ghosts. They were pointing out at something drifting in the air. â€Å"Specters!† said John Parry. â€Å"That’s the reason.† And for the first time, Will and Lyra thought they could see those things, like veils of shimmering gauze, falling from the sky like thistledown. But they were very faint, and when they reached the ground, they were much harder to see. â€Å"What are they doing?† said Lyra. â€Å"They’re making for that platoon of Asriel’s riflemen – â€Å" And Will and Lyra knew what would happen, and they both called out in fear: â€Å"Run! Get away!† Some of the soldiers, hearing children’s voices crying out from close by, looked around startled. Others, seeing a Specter making for them, so strange and blank and greedy, raised their guns and fired, but of course with no effect. And then it struck the first man it came to. He was a soldier from Lyra’s own world, an African. His daemon was a long-legged tawny cat spotted with black, and she drew back her teeth and prepared to spring. They all saw the man aiming his rifle, fearless, not giving an inch – and then they saw the daemon in the toils of an invisible net, snarling, howling, helpless, and the man trying to reach to her, dropping his rifle, crying her name, and sinking and fainting himself with pain and brutal nausea. â€Å"Right, Will,† said John Parry. â€Å"Let us out now; we can fight those things.† So Will opened the window wide and ran out at the head of the army of ghosts; and then began the strangest battle he could imagine. The ghosts clambered out of the earth, pale forms paler still in the midday light. They had nothing to fear anymore, and they threw themselves against the invisible Specters, grappling and wrestling and tearing at things Will and Lyra couldn’t see at all. The riflemen and the other living allies were bemused: they could make nothing of this ghostly, spectral combat. Will made his way through the middle of it, brandishing the knife, remembering how the Specters had fled from it before. Wherever he went, Lyra went, too, wishing she had something to fight with as Will was doing, but looking around, watching more widely. She thought she could see the Specters from time to time, in an oily glistening of the air; and it was Lyra who felt the first shiver of danger. With Salmakia on her shoulder, she found herself on a slight rise, just a bank of earth surmounted by hawthorn bushes, from which she could see the great sweep of country the invaders were laying waste. The sun was above her. Ahead, on the western horizon, clouds lay heaped and brilliant, riven with chasms of darkness, their tops drawn out in the high-altitude winds. That way, too, on the plain, the enemy’s ground forces waited: machines glinting brightly, flags astir with color, regiments drawn up, waiting. Behind, and to her left, was the ridge of jagged hills leading up to the fortress. They shone bright gray in the lurid pre-storm light, and on the distant ramparts of black basalt, she could even see little figures moving about, repairing the damaged battlements, bringing more weapons to bear, or simply watching. And it was about then that Lyra felt the first distant lurch of nausea, pain, and fear that was the unmistakable touch of the Specters. She knew what it was at once, though she’d never felt it before. And it told her two things: first, that she must have grown up enough now to become vulnerable to the Specters, and secondly, that Pan must be somewhere close by. â€Å"Will – Will – † she cried. He heard her and turned, knife in hand and eyes ablaze. But before he could speak, he gave a gasp, made a choking lurch, and clutched his breast, and she knew the same thing was happening to him. â€Å"Pan! Pan!† she cried, standing on tiptoe to look all around. Will was bending over, trying not to be sick. After a few moments the feeling passed away, as if their demons had escaped; but they were no nearer to finding them, and all around the air was full of gunshots, cries, voices crying in pain or terror, the distant yowk-yowk-yowk of cliff-ghasts circling overhead, the occasional whiz and thock of arrows, and then a new sound: the rising of the wind. Lyra felt it first on her cheeks, and then she saw the grass bending under it, and then she heard it in the hawthorns. The sky ahead was huge with storm: all the whiteness had gone from the thunderheads, and they rolled and swirled with sulphur yellow, sea green, smoke gray, oil black, a queasy churning miles high and as wide as the horizon. Behind her the sun was still shining, so that every grove and every single tree between her and the storm blazed ardent and vivid, little frail things defying the dark with leaf and twig and fruit and flower. And through it all went the two no-longer-quite-children, seeing the Specters almost clearly now. The wind was snapping at Will’s eyes and lashing Lyra’s hair across her face, and it should have been able to blow the Specters away; but the things drifted straight down through it toward the ground. Boy and girl, hand in hand, picked their way over the dead and the wounded, Lyra calling for her daemon, Will alert in every sense for his. And now the sky was laced with lightning, and then the first almighty crack of thunder hit their eardrums like an ax. Lyra put her hands to her head, and Will nearly stumbled, as if driven downward by the sound. They clung to each other and looked up, and saw a sight no one had ever seen before in any of the millions of worlds. Witches, Ruta Skadi’s clan, and Reina Miti’s, and half a dozen others, every single witch carrying a torch of flaring pitch pine dipped in bitumen, were streaming over the fortress from the east, from the last of the clear sky, and flying straight toward the storm. Those on the ground could hear the roar and crackle as the volatile hydrocarbons flamed high above. A few Specters still remained in the upper airs, and some witches flew into them unseeing, to cry out and tumble blazing to the ground; but most of the pallid things had reached the earth by this time, and the great flight of witches streamed like a river of fire into the heart of the storm. A flight of angels, armed with spears and swords, had emerged from the Clouded Mountain to meet the witches head-on. They had the wind behind them, and they sped forward faster than arrows; but the witches were equal to that, and the first ones soared up high and then dived into the ranks of the angels, lashing to left and right with their flaring torches. Angel after angel, outlined in fire, their wings ablaze, tumbled screaming from the air. And then the first great drops of rain came down. If the commander in the storm clouds meant to douse the witch fires, he was disappointed; the pitch pine and the bitumen blazed defiance at it, spitting and hissing more loudly as more rain splashed into them. The raindrops hit the ground as if they’d been hurled in malice, breaking and splashing up into the air. Within a minute Lyra and Will were both soaked to the skin and shaking with cold, and the rain stung their heads and arms like tiny stones. Through it all they stumbled and struggled, wiping the water from their eyes, calling in the tumult: â€Å"Pan! Pan!† The thunder overhead was almost constant now, ripping and grinding and crashing as if the very atoms were being torn open. Between thunder crash and pang of fear ran Will and Lyra, howling, both of them – â€Å"Pan! My Pantalaimon! Pan!† from Lyra and a wordless cry from Will, who knew what he had lost, but not what she was named. With them everywhere went the two Gallivespians, warning them to look this way, to go that way, watching out for the Specters the children could still not fully see. But Lyra had to hold Salmakia in her hands, because the Lady had little strength left to cling to Lyra’s shoulder. Tialys was scanning the skies all around, searching for his kindred and calling out whenever he saw a needle-bright darting movement through the air above. But his voice had lost much of its power, and in any case the other Gallivespians were looking for the clan colors of their two dragonflies, the electric blue and the red-and-yellow; and those colors had long since faded, and the bodies that had shone with them lay in the world of the dead. And then came a movement in the sky that was different from the rest. As the children looked up, sheltering their eyes from the lashing raindrops, they saw an aircraft unlike any they’d seen before, ungainly, six-legged, dark, and totally silent. It was flying low, very low, from the fortress. It skimmed overhead, no higher than a rooftop above them, and then moved away into the heart of the storm. But they had no time to wonder about it, because another head-wrenching throb of nausea told Lyra that Pan was in danger again, and then Will felt it, too, and they stumbled blindly through the puddles and the mud and the chaos of wounded men and fighting ghosts, helpless, terrified, and sick. How to cite The Amber Spyglass Chapter 29 The Battle On The Plain, Essay examples

Steriods Essay Example For Students

Steriods Essay Steroids, what they are why people use themMohammed GhatalaSEC # 303-21-00What are anabolic steroids? Anabolic steroids are a group molecules that include the male sex hormone testosterone and synthetic analogs of testosterone (Taylor,1991) Anabolic steroids are used by many people in sports today due to the rapid increase in muscle mass. Anabolic steroids are made synthetically and are very powerful. Recent evidence suggests that there may be over 3,000,000 regular anabolic steroid users in the United States and most of these users buy there steroids illegally (Taylor,1991) I am interested in finding out more about steroids and its effects. Steroids are used in veterinary medicine. They are used in meat production, to increase muscle in cattle which produces lean beef, and they are given to show horses, racehorses, and race dogs to increase their muscle mass. People today are abusing the use of anabolic steroids. Though intended for people who have just had surgery or may be sick to get them strong, healthy people, mainly athletes, who simply want to promote muscle growth, often use the drug. On the streets steroids are known as juice or roids. The history of steroid use dates back to the late 1930s. Steroids were first developed in World War 2, the German army reportedly gave anabolic steroids to their soldiers to make them more aggressive in war. After the war, doctors in Europe and the United States frequently used steroids to treat anemia a blood disorder and malnutrition, and helped recover more quickly from operations. By the late 1940s, bodybuilders in Eastern Europe were taking testosterone in various forms. I n the 1950s, athletes used anabolic steroids to improve their performance in international competition. In 1956, American doctor John B. Zieglar worked with a drug company to produce anabolic steroids in the United States. Professional athletes particularly football players began using anabolic steroids as early as the 1960s. The health dangers of anabolic steroids were not yet recognized, and athletes obtained steroids from team doctors. When state laws were passed against steroids in the 1960s a black market or illegal trade began for steroids. Steroids eventually found their way into school level athletic programs at both college and high school levels. Most steroid users are not thinking about whether they might be harming their body or not. There are many health consequences of steroid use. There is liver toxicity, infertility, heart disease, and Prostate problems just to name a few. Some physical and side effects of steroid use are things like hair loss, nose bleeds, acne, hig h blood pressure. Long lasting side effects are things like higher tolerance for pain increased or lowered sex drive, sterility, impotence, increased appetite, and insomnia. In male users anabolic steroids can cause the penis to enlarge and the testicles to shrink (Yesalis, et al.,1998) The permanent irreversible physical side effects of steroid use are much more serious. Anabolic steroids can increase the levels of fat in the blood; users are at risk of heart attacks and other heart problems. Steroids can cause kidney disease, Jaundice, Peliosis Hepatis, and liver Tumors. But steroids that build those muscles can lead to lowered self-esteem, depression, and inability to think clearly, and lack of energy. Medical researchers are also looking at the connection between testosterone and the increase hostility and the potential for violence at high levels. Recently, data from a nationwide study confirmed prior studies and demonstrated a strong association between anabolic steroid use an d self-acknowledged acts of violence against people and crimes against property (Yesalis et al., 1998)The health risks that go along with the use of steroids may stop some people from using them. They are also illegal in the United States without a prescription. Penalties for steroid use can resolve in fines or imprisonment. There are even penalties for doctors who give anabolic steroids to athletes solely to improve their athletic skill. Until the late 1980s, doctors were the primary source of the drugs for more than a third of the users in the United States. Today, less then 10 percent of steroid users obtain their drugs by prescription (Taylor,1982) Which caused the need for drug testing for athletes. .u3035efbe8d8ef7e4569ef38c1206796d , .u3035efbe8d8ef7e4569ef38c1206796d .postImageUrl , .u3035efbe8d8ef7e4569ef38c1206796d .centered-text-area { min-height: 80px; position: relative; } .u3035efbe8d8ef7e4569ef38c1206796d , .u3035efbe8d8ef7e4569ef38c1206796d:hover , .u3035efbe8d8ef7e4569ef38c1206796d:visited , .u3035efbe8d8ef7e4569ef38c1206796d:active { border:0!important; } .u3035efbe8d8ef7e4569ef38c1206796d .clearfix:after { content: ""; display: table; clear: both; } .u3035efbe8d8ef7e4569ef38c1206796d { 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; } .u3035efbe8d8ef7e4569ef38c1206796d:active , .u3035efbe8d8ef7e4569ef38c1206796d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u3035efbe8d8ef7e4569ef38c1206796d .centered-text-area { width: 100%; position: relative ; } .u3035efbe8d8ef7e4569ef38c1206796d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u3035efbe8d8ef7e4569ef38c1206796d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u3035efbe8d8ef7e4569ef38c1206796d .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; } .u3035efbe8d8ef7e4569ef38c1206796d:hover .ctaButton { background-color: #34495E!important; } .u3035efbe8d8ef7e4569ef38c1206796d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u3035efbe8d8ef7e4569ef38c1206796d .u3035efbe8d8ef7e4569ef38c1206796d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u3035efbe8d8ef7e4569ef38c1206796d:after { content: ""; display: block; clear: both; } READ: An Exceptional Woman of the Eighteenth Century Essay Drug testing has spread through all different sports from baseball to football. Like all substances taken into the body, anabolic steroids are broken down and changed in the body. This process makes it difficult to find anabolic steroids in the original form. There for when drug test are given for sporting events the drug tester looks for metabolites. The distinctive patters that are formed in these metabolites are like fingerprints in that they are unique and can be matched with the known metabolic signature pattern. Each IOC-accredited laboratory maintains an extensive library of these metabolite patterns (Goldman, 1955) The history of drug testing all started in the Olympic Winter Games in 1968. Accurate testing didnt start until the Summer Olympic Games of 1976. Steroids are not instant muscles. Just because you take steroids does not mean that you will increase in muscle size. There are more effective ways of increasing you physique and keep from harming your body. Steroids are to be used only in the medical field for helping patients who need the help. People who are using steroids should be more aware of what is going to happen to their body in the long term. ReferencesGoldman B. Et,al., (1984) Death in the Locker room, Icarus Press South Blend, Indiana p76Taylor W. (1982). Anabolic Steroids and the Athlete, McFarland ; Company, Inc., Publishers p3Taylor W. (1991). Macho Medicine, McFarland ; Company, Inc., Publishers p1,78Yesalis C. Et, al., (1998) The Steroids Game, Cowart and Associates p31,53,58Science