Effects of gadgets addiction among teenagers Essay Example for Free

Effects of gadgets addiction among teenagers Essay Hotels and resorts are places for relaxation or recreation; thus they attract visitors for holidays or vacations. Resorts are places, towns or sometimes commercial establishments operated by a single company. It is an establishment that provides paid lodging on a short term basis. If before, hotels and resorts only provide basic accommodation— consists only of cottages or a room with a bed— nowadays, it has largely been replaced by rooms with modern facilities, including en-suite bathrooms and air conditioning or climate control, function hall for events, spa and an in house restaurant. The cost and quality of hotel and resort are usually indicative of the range and types of services available. Due to the enormous increase in tourism worldwide during the last decades of the 20th century, standards especially those of smaller establishments have improve considerably. Today, many systems have used an automation process like using online computer system, due to its efficiency and accuracy. Champ Aqua Farm and Resort is located at 168 Dulong Barrio, Matungao, Bulakan, Bulacan and it offers a resort and reservation of facilities and amenities for the customers. The resort uses manual business transactions with its customers. They are using a manual process in booking, reservations and logging names of customers. The resort has two swimming pools, two function halls, three houses for accommodation (Farm House, Brick House and Summer House), twelve cottages, three floating cottages, one playground, a half-basketball court, one restaurant and two fish ponds. The resort also offers activities such as Fishing, Canoeing, Basketball, and Retreat. They also sell fish like Tilapia, Hito, and Japanese Koi. The purpose of this study is to develop an Online Inquiry and Reservation System for Champ Aqua Farm and Resort. It substitutes the manual system with  computerized system. Project Objectives General Objectives The researchers aim to develop an Online Inquiry and Resort Reservation System for Champ Aqua Farm and Resort. Specific Objectives 1. To be able to design a homepage for Champ Aqua Farm and Resort. 2. To be able to design a log in form and registration form for the guests. 3. To be able to design a reservation form for guests. 4. To be able to design gallery for details about the resort or the property. 5. To determine the design FAQ’s and About Us section for questions, suggestions and other inquiry.

Hinduism Vs. Judaism Essay -- Religion Religious Essays

"I love you when you bow in your mosque, kneel in your temple, pray in your church. For you and I are sons of one religion, and it is the spirit." Kahlil Gibran All religions are similar in a manner, appreciating life, doing good, respecting others..etc yet they still have their differences, the differences that gives it, its uniqueness. And the person practising it, his individuality. Religion is defined as A set of beliefs, values, and practices based on the teachings of a spiritual being (Mifflin). It is known that many of our behaviours are determined by the presence of religion in one's life. Religion implants its principles in a person and their attitudes, personality, morals and ethics and alters it to a great extent. This essay aims to compare and contrast the basic principles Judaism and Hinduism and their religious rituals of marriage and death, also to studying how it may effect on one's personality. Hinduism is one of the oldest and most ancient religions, it is the religion of more than four-fifths of the Indian subcontinent's population; there are about 650 million Hindus worldwide. And is ranked as the world's third largest religion. (Wangu,6) Hinduism is a polytheistic religion, and followers believe and worship many gods. Shiva is the god of 'eroticism and sexual energy', Devi who is associated with fertility and earth, Lakshmi is the goddess of wealth, and the river Ganga is seen as a provider and worshiped (Waterstone, 78).However, their main god is called Brahman, they believe is the ultimate reality and world soul. Some of the important rituals, beliefs and traditions is puja, which is their daily worship usually takes place in a corner of a room; dharma, which is their religious duties towards fa... ...ds their beliefs, they all support love between one an other and believe in doing what is good in life whether it is to become re-birthed into what they wished, or to reach the eternal life they've been waiting for. It is also evident that both these religions not only have a direct effect on the personality of individuals who practice it. But takes a leading a role in shaping a person, influencing their behaviour, and even forming who the person becomes. Bibliography: Chaudhuri, C. Nirad "Hinduism religion to live by" Oxford, 1996 Rayner, D. John., "The Jewish People" New York, 1987 Wangu, Madhu Bazaz "Hinduism, world religions" New York, 2001 Waterstone, Richard. India. London: Macmillian Publishing, 1995. Katz, Lisa "The Ten commandments" Web. 13 July 2015. http://springdalehb.sharpschool.net/common/pages/DisplayFile.aspx?itemId=9197433

Admission Essay Writing

Your admission essay is possibly the most important aspect of your application package, as it is this document that sets you apart from the competition. Our company provides high quality admissions essays that delve into the unique attributes of the applicant and collate them with the requirements of their specific college. Provide us with the bare facts of your accomplishments, and we create a document that presents these in the best possible light to enhance your image to the admissions committee. Our Expertise Our writers have upwards of ten years experience writing in this field, and the essays we produce have been consistently successful in helping gain admission to the most prestigious colleges. One of our secrets is that many of our writers have themselves sat on admissions committees for these academic institutions and know precisely what they require. Plus our writers are versatile and can take even the most nondescript academic profile and with creativity turn it into something that will catch the eye of any admissions board. Our Value We offer you the best combination of pricing and quality on the market. The value you’ll get with our company far outweighs the price you’ll pay, as we fix our prices to remain competitive with all others while offering a much better service. Plus, we guarantee that you’ll be satisfied or we’ll keep revising your work until you are. Our Plagiarism Guarantee No plagiarism will ever be found in any essay we deliver to you, and that is a 100% guarantee. Our writers are held to strict levels of integrity. Furthermore, we check ever paper with anti-plagiarism software before it gets to you so that any (unlikely) possibility of plagiarism is eliminated. Our Flexibility Our company schedules its writers around the clock so that we can meet any deadline. We service regular orders with deadlines within a week or a few days, but we even work on express orders that are due within hours. In fact, our quick and efficient experts can have your work ready even within six (6) hours of when you submit it. Â   Dissertation Services Our Versatility Dissertations are probably the crown of the entire graduate career, and they can sometimes be the hardest part to complete. Our flexible and versatile writers are here for you to provide entire dissertations or to complete any part of one that you may need done. We’ll provide the introduction, literature review, methodology, data analysis, results, conclusion and more. We will also do work on research proposals. Thesis Statement We craft your thesis statements carefully, making sure that they reflect the resolution of a true hypothesis that can be adequately dealt with within the scope of your dissertation. We also pay close attention to the statement’s claims and the assumptions on which it is based, so that it delineates a clear and sensible direction for your dissertation. Research Proposal Our writers have years of experience putting together proposals that seek out areas in which seminal research may be conducted. We are experts at marrying passion and academic inquiry and at finding and communicating the areas in which research has the potential to improve the current situation. Research Methodology The detailed nature of methodologies makes it necessary for researchers to be very meticulous—and this is precisely the quality that our writers bring to the table. We pay the minute attention to the details of your project and scrutinize every aspect of the procedures. Furthermore, our writers have more than ten years of experience implementing and recording various frameworks and designs for research, so that every methodology will always be well chosen and appropriate for the research. Data/Statistical Analysis Our in-house writers consist of many statisticians and other researchers who have had years of exposure to the methods of data analysis that are appropriate for any type of research. Our writers can perform quantitative or qualitative analysis upon any form of data you give. In addition, we have state-of-the-art STATA and SPSS software (among others) that will make your results as accurate as possible. Formatting We provide formatting services that gives you dissertation the professional look that you desire every single time. This service improves the layout and graphic content of your paper. (Please note that this is not the service that provides proofreading or editing, which must be ordered separately.)

Highlights of the German Pension Fund

There is a legal separation between the employer and the pension institution with the German pension fund.   It offers lifelong retirement benefits. The coverage of biometric risks – and not merely its function as an investment instrument – was one of the social requirements emphasized by the European Parliament but not adopted in the final draft.The plan guarantees participants a right to their benefits guarantees, a compulsory redemption of contributions, thus the employer guarantees the payment of the retirement benefits in the event that the pension fund should be bankrupted.Members will benefit from timely and accurate disclosure of information.The activities are subject to the monitoring of the Germany Supervisory Authority.Recognition has been given to trying to create a level playing field amongst service providers. The pension fund is the only financing instrument for which the complete subcontracting of biometric risks, asset management and administration is possible.The tax features make it attractive. The German Government adopted the recommendation on tax relief to contributions as well as the deductibility of pension costs as a business expense.   The pension plan makes it easier for internationally mobile employees to transfer their pension rights.I selected German Volkswagen Company and analyzed its pension plan (attached) according to its annual balance sheet.  Ã‚   Volkswagen places pension benefits under the liabilities column on the balance sheet.   The pension benefits plans are under-funded according to the balance sheet.How Volkswagen Accounts for Pension Provisions Financial ReportingPENSION PROVISIONSThe actuarial valuation of pension provisions is based on the projected unit credit method in respect of defined benefit plans in accordance with IAS 19. The valuation is based not only on pension payments and vested entitlements known at the balance sheet date, but also reflectsfuture salary and pension trends. Actuar ial gains and losses are recognized directly in equity, net of deferred taxes.PROVISIONS FOR TAXESTax provisions contain obligations resulting from current taxes. Deferred taxes are presented in separate items of the balance sheet and income statementDEFERRED TAXESDeferred tax assets are generally recognized for taxable temporary differences between the tax base of assets and their carrying amounts in the consolidated balance sheet, as well as on tax loss carry forwards and tax credits provided it is probable that they can be used in future periods.Deferred tax liabilities are generally recognized for all taxable temporary differences between the tax base of liabilities and their carrying amounts in the consolidated balance sheet.Deferred tax liabilities and assets are recognized in the amount of the expected tax liability or tax benefit, as appropriate, in subsequent fiscal years, based on the expected enacted tax rate at the time of realization. The tax consequences of dividend pa yments are not taken into account until the resolution on appropriation of earnings available for distribution has been adopted.Deferred tax assets that are unlikely to be realized within a clearly predictable period arereduced by valuation allowances.   Deferred tax assets and deferred tax liabilities are offset where taxes are levied by the same taxation authority and relate to the same tax period.(Volkswagen 2007)In a defined-benefit plan, the employer guarantees that the employee will receive a definite amount of benefit upon retirement, regardless of the performance of the underlying investment pool. A defined benefit plan promises a specified monthly benefit at retirement. The plan may state this promised benefit as an exact dollar amount, such as $100 per month at retirement.Alternatively, more commonly, it may calculate a benefit through a plan formula that considers such factors as salary and service — for example, 1 percent of average salary for the last 5 years o f employment for every year of service with an employer.In the defined-contribution plan the employer makes predefined contributions for the employee, but the final amount of benefit received by the employee depends on the investment's performance. In these plans, the employee or the employer (or both) contribute to the employee's individual account under the plan, sometimes at a set rate, such as 5 percent of earnings annually.These contributions are invested on the employee's behalf. The employee will ultimately receive the balance in their account, which is based on contributions plus or minus investment gains or losses. Examples of defined contribution plans include 401(k) plans, 403(b) plans, employee stock ownership plans, and profit-sharing plans.Cost and liability determined in this way for a pay-related plan are clearly â€Å"insufficient† when compared, for example, to the IAS19 or SFAS87 methodology, but the available deductions are generally more favorable than th ose allowed for by the various external pension vehicles (support funds, â€Å"Pensionskassen†, direct insurances and also reinsurance contracts for book reserve plans.)â€Å"These approaches have suffered under less favorable tax rules (tax limits on funding or taxation as employee income) or insurance supervisory law with prohibitively high insurance premiums (based on an interest rate of 2.75 percent).†In the United States a retirement plan is usually, tax exempt or tax-deferred.   The employer will contribute along with the employee in most cases towards a fund set aside for the employee's future retirement benefits savings fund. The employer on the employee’s behalf invests the funds; the employee then receives benefits upon retirement.The employee often has the option for early retirement, but savings benefits for the retirement plan in this case will be at a reduced amount.   There has been a growing concern in recent years in the United States with c ompanies filing bankruptcy and people losing their retirement, thus not all plans are secure investments for retirement.Comparing to American and German pension plans I can say that German pension plans are much stronger, guaranteed and beneficial for retirees. The reasons are probably different state policies. Germany is more socialistic country comparing to America. In Germany social services and benefits are huge comparing to America, for example in Germany healthcare is free and every individual are entitled to receive free healthcare and other medical services.ReferencesVolkswagen   (2007).   On the Internet at:     www.edgarscan.pwcglobal.comVolkswagen   (2007).   On the Internet at:     www.gutenberg.orgVolkswagen (2007).   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_report_2007.html  Volkswagen (2007) .   Annual Report.   On the Internet at:http://www.volkswagenag.com/vwag/gb2007/content/en/annual_re port_2007Volkswagen AG Frankfurt Stock Exchange (2007).  Ã‚  Ã‚   On the Internet at:http://www.reuters.com

Pause for commas - Emphasis

Pause for commas Pause for commas Compared with pondering the placement of the much less familiar semi-colon or the enigmatic apostrophe, the ubiquitous comma might seem hardly worth worrying about. Theyre ten a penny, arent they? Why not just sprinkle them at will or leave them out entirely? Unsurprisingly, we dont recommend doing either. They may seem a common or garden item of punctuation, but just like the elderly in society we can learn much from commas and should treat them with respect. So, use them: to denote a natural pause, such as if you were reading aloud Unfortunately, commas are often underrated. after a secondary clause thats been put at the beginning of a sentence Even though the comma had been left out of the speech, he paused for dramatic effect. to separate items in a list My job involves typing, proofreading, answering the phone and stocktaking commas. Im looking for a tall, dark, handsome lover of punctuation. to make it clear exactly how items are split (to avoid confusion, usually when the word and is involved in the list) The courses on offer were Introduction to colons, Intensive comma revision, Hyphens and dashes, and Figures and numbers. in pairs, for information additional to the main point (that could be lifted out to leave a sentence that still makes complete sense) The phone call, which lasted ten minutes, was mostly about Marys incorrect use of punctuation. However, the information contained by the two commas has to be non-defining (not vital to the overall gist of the sentence); if it is defining, you would use no commas at all: The phone call that was about Marys poor punctuating was full of awkward pauses. to introduce short quotes He said, Lets take a short break here. Changing sense Given the often ambiguous nature of our language, it is important to give pause to where you place your commas. Otherwise you may end up saying something other than you intended, or leaving your reader rather confused. Compare: However, you might feel the report is irrelevant [and we may take that into consideration] with However you might feel, the report is irrelevant [your opinion doesnt really matter]. Or I donated, myself, to that charity [I, like you, am a philanthropist] and I donated myself to that charity [not sure how much use theyll have for me]. Or even The Wombles of Wimbledon Common are we [thats why the Common is so tidy] and The Wombles of Wimbledon, common are we [cant move for wombles while watching the tennis]. Commas can make subtle distinctions too. Observe the nuances: Our boss, who is based in Basingstoke, will be at that business writing seminar and Our boss who is based in Basingstoke will be at that business writing seminar. In the first example, there is only one boss. He may be based in Basingstoke, but that is not vital information (it is non-defining). The main point is that hell be at the seminar. In the second example, there are presumably several bosses. But it is specifically the one lucky enough to be based in Basingstoke who will attend the seminar. Weve said it before and well say it again: punctuation matters. Particularly if you want your writing to end up meaning what you meant it to.

How to Manage and Identify Arborvitae

How to Manage and Identify Arborvitae White-cedar is a slow-growing tree that reaches 25 to 40 feet in height and spreads to about 10 to 12 feet wide, preferring a wet or moist, rich soil. Transplanting is fairly easy and is a popular yard specimen in the United States. Arborvitae likes high humidity and tolerates wet soils and some drought. The foliage turns brownish in winter, especially on cultivars with colored foliage and on exposed sites open to the wind. Specifics Scientific name: Thuja occidentalisPronunciation: THOO-yuh ock-sih-den-TAY-lissCommon name(s): White-Cedar, Arborvitae, Northern White-CedarFamily: CupressaceaeUSDA hardiness zones: USDA hardiness zones: 2 through 7Origin: native to North AmericaUses: hedge; recommended for buffer strips around parking lots or for median strip plantings in the highway; reclamation plant; screen; specimen; no proven urban tolerance Cultivars White-Cedar has many cultivars, many of which are shrubs. Popular cultivars include: ‘Booth Globe;’ ‘Compacta;’ ‘Douglasi Pyramidalis;’ ‘Emerald Green’ - good winter color; ‘Ericoides; ‘Fastigiata; ‘Hetz Junior;’ ‘Hetz Midget’ - slow growing dwarf; ‘Hovey;’ ‘Little Champion’ - globe shaped; ‘Lutea’ - yellow foliage; ‘Nigra’ - dark green foliage in winter, pyramidal; ‘Pyramidalis’ - narrow pyramidal form; ‘Rosenthalli;’ ‘Techny;’ ‘Umbraculifera’ - flat topped; ‘Wareana;’ ‘Woodwardii’ Description Height: 25 to 40 feetSpread: 10 to 12 feetCrown uniformity: symmetrical canopy with a regular (or smooth) outline, and individuals have more or less identical crown formsCrown shape: pyramidalCrown density: denseGrowth rate: slowTexture: fine History The name arborvitae or tree of life dates from the 16th century when the French explorer Cartier learned from the Indians how to use the trees foliage to treat scurvy. A record tree in Michigan measures 175 cm (69 in) in d.b.h. and 34 m (113 ft) in height. The rot- and termite-resistant wood is used principally for products in contact with water and soil. Trunk and Branches Trunk/bark/branches: grow mostly upright and will not droop; not particularly showy; should be grown with a single leader; no thornsPruning requirement: needs little pruning to develop a strong structureBreakage: resistantCurrent year twig color: brown; greenCurrent year twig thickness: thinWood specific gravity: 0.31 Culture Light requirement: tree grows in part shade/part sun; tree grows in full sunSoil tolerances: clay; loam; sand; slightly alkaline; acidic; extended flooding; well-drainedDrought tolerance: moderateAerosol salt tolerance: lowSoil salt tolerance: moderate Bottom Line Northern white-cedar is a slow growing native North American boreal tree. Arborvitae is its cultivated name and commercially sold and planted in yards throughout the United States. The tree is identified primarily by unique flat and filigree sprays made up of tiny, scaly leaves. The tree loves limestone areas and can take full sun to light shade.Best used as a screen or hedge planted on 8 to 10- foot-centers. There are better specimen plants but it can be placed at the corner of a building or other area to soften a view. Many of the natural stands in the United States have been cut. Some remain in isolated areas along rivers throughout the East.

Economy of U.K Research Paper Example | Topics and Well Written Essays - 1000 words

Economy of U.K - Research Paper Example Employment situation The global financial crisis that hit the U.K. did impact of all sectors of the economy resulting in high employment rates. However, as the economy continues to solidify, additional jobs continue being created thereby resulting in a slight drop in unemployment rates. The latest employment figure shows that the unemployment rate in the U.K. stood at 7.6% in September 2013. This accounts for a drop of 0.1% compared to the previous quarter where the rate stood at 7.7%. CIA (par. 1). is worth noting that even though the unemployment rate continues to fall, it is unlikely that it will fall sharply due to the job losses experienced in the public sector. The welfare and pension reform introduced by the government is also likely to affect the rate of unemployment since it is likely to attract citizens to join the labor force (Osborne 5). Inflation Inflation is another major problem that U.K. citizens have been grappling with for the past six years. Reports show that the p rices of commodities in the country have been increasing at an alarming rate. For instance, the inflation rate in the country was only 1.30% in 2004 and 2.30% in 2007 when the global economic crisis began (BBC News 2). However, the rate increased to 3.60% in 2008 due to rising prices of goods and services marked by hard economic times. Nevertheless, the U.K. government has managed to contain the situation as the country continues to experience a decline in inflation rates every quarter. The U.K. inflation rate fell to 2.20% in October, down from 2.7% the previous month (BBC News 2). In fact, this marks the lowest rate since 2012. The major decline was registered in the transport sector where transport price declined by... This paper stresses that the U.K. economy has been one of the worst hit by the global financial crisis in Europe. This resulted in a fall in the country’s gross domestic product (GDP) to an all time low. However, GDP figures released recently indicate that the U.K. economy is on the path to recovery. The country’s GDP as of 2012 by purchasing power parity stood at $2.375 trillion according to the CIA. This stresses that the global financial crisis that hit the U.K. did impact of all sectors of the economy resulting in high employment rates. However, as the economy continues to solidify, additional jobs continue being created thereby resulting in a slight drop in unemployment rates. Inflation is another major problem that U.K. citizens have been grappling with for the past six years. Reports show that the prices of commodities in the country have been increasing at an alarming rate. The trade balance between the U.K. and other countries has not been good since 2007. This is attributable to trade deficit marked by an increase in the value of imports and lower value of exports. Research indicates that the U.K. has been importing goods more than it exports to other countries resulting in a wide trade deficit. The author talks that regarding imports and exports, the biggest U.K. exports for the past few years comprise of nuclear reactors, mechanical appliances, boilers, and nuclear rea ctors. The second biggest export items in the U.K. include mineral fuels and oils, and their derivatives including mineral waxes and bituminous substances.