Cyrano de Bergerac - Cyrano as Noble Idealist :: Bergerac

Cyrano de Bergerac - Cyrano as Noble Idealist In The play Cyrano de Bergerac, the main character, Cyrano, is a noble idealist who fights against the harsh reality of ordinary life, and creates his own world. On the outside he is a strong man with a hard shell, but inside he is a melancholy poet yearning for love. He feels that the world bases love too much on appearance. He believes that no one will ever love him because of his grotesquely long nose. For this reason Cyrano cuts himself off of true reality and creates a world where love exists without appearance. In Cyranos everyday life he is a great swordsman who leads troops in to the battlefields, and fights a hundred men at once. He stands up for what he believes in and never compromises. He is full of chivalry, bravery and wit. In his life of love he is a brilliant poet, comprised of words of emotion. This life of love exists only in his mind and on the paper by which he expresses himself. In the beginning these two worlds are kept apart until Cyrano devises a way to bridge the two together. He discovers that the woman he loves, Roxanne is in love with a man named Christian. When he tells Christian that Roxanne has feelings for him, he reveals to Cyrano that he may have good looks, but a terrible way with words. Cyrano replies with "strange.... Now it seems I, if I gave my mind to it, I might perhaps make love well."..... "Borrow it then! - Your young manhood - lend me that, and we two make one hero of romance." (p. 84-85) Cyrano bridges his two worlds together through Christian. At first Cyrano assumes that this will be a good plan. At first it fills him with joy to be able to express his love for Roxanne but as time went on he realized that he was doing all the work and letting someone else take all the credit. Cyrano says in the end of the play "Yes - that has been my life... Do you remember that night Christian spoke under your window? Cyrano de Bergerac - Cyrano as Noble Idealist :: Bergerac Cyrano de Bergerac - Cyrano as Noble Idealist In The play Cyrano de Bergerac, the main character, Cyrano, is a noble idealist who fights against the harsh reality of ordinary life, and creates his own world. On the outside he is a strong man with a hard shell, but inside he is a melancholy poet yearning for love. He feels that the world bases love too much on appearance. He believes that no one will ever love him because of his grotesquely long nose. For this reason Cyrano cuts himself off of true reality and creates a world where love exists without appearance. In Cyranos everyday life he is a great swordsman who leads troops in to the battlefields, and fights a hundred men at once. He stands up for what he believes in and never compromises. He is full of chivalry, bravery and wit. In his life of love he is a brilliant poet, comprised of words of emotion. This life of love exists only in his mind and on the paper by which he expresses himself. In the beginning these two worlds are kept apart until Cyrano devises a way to bridge the two together. He discovers that the woman he loves, Roxanne is in love with a man named Christian. When he tells Christian that Roxanne has feelings for him, he reveals to Cyrano that he may have good looks, but a terrible way with words. Cyrano replies with "strange.... Now it seems I, if I gave my mind to it, I might perhaps make love well."..... "Borrow it then! - Your young manhood - lend me that, and we two make one hero of romance." (p. 84-85) Cyrano bridges his two worlds together through Christian. At first Cyrano assumes that this will be a good plan. At first it fills him with joy to be able to express his love for Roxanne but as time went on he realized that he was doing all the work and letting someone else take all the credit. Cyrano says in the end of the play "Yes - that has been my life... Do you remember that night Christian spoke under your window?

Luxor Cosmetics Executive Summary Essay

Question 1 2008Variable manufacturing cost as a percentage of selling price Product(Variable manufacturing cost/WSP Production)Mark up Lipstick16.8/2180%(21/16.8)-125% Nail polish10.5/1570%(15/10.5)-143% Creams2.8/5.650%(5.6/2.8)-1100% 2010 Product Lipstick15.3/1885%(18/15.3)-118% Nail polish9.3/11.680%(11.6/9.3)-125% Creams3.3/6.650%(6.6/3.3)+1100% *Note that these calculations are done for goods produced in the year in question Question 2 (cost of goods manufactured in 2008/ sales value for units produced in 2008) * ending inventory 2008 (16.8/21) * 11.5 9.748million Question 3 Luxor uses a FIFO inventory system, so the inventory that is sold first actually may come from prior years. Because of this, goods that are sold in each year need to be separated into goods produced in that year and goods produced in prior years. This is necessary to do because the percentage of the COGS that is variable is slightly different from year to year. 2009 Cost of Goods Sold: 6.3M from inventory on hand at beginning of year (produced in 2008 under FIFO) 2.3M from inventory produced in 2009  2010 Cost of Goods Sold:  8.2M from inventory on hand at beginning of year (produced in 2009 under FIFO) 0.3M from inventory produced in 2010  We now must determine the percentage of COGS that is variable for goods produced in 2008, 2009 and 2010: 2008 10.5M/(10.5M+0.7M) =93.75% 2009 9.8M/(9.8M+0.7M) = 93.333333% 2010 9.3M/(9.3M+0.6M) =93.939393% We now apply these percentages to the COGS for 2009 and 2010 to determine the total variable cost for each year. 2009 Variable COGS = (6.3M * .9375) + (2.3M * .93333333) = $8.0529M 2010 Variable COGS = (8.2M * .93333333) + (0.3M * .9393939393) = $7.9352M Assuming the variable manufacturing cost per unit was the same in 2009 and 2010, a higher variable cost of goods sold means that more units were sold. Since the variable COGS in 2009 is higher in 2009 than it is in 2010, we can conclude that the sales volume of nail polish decreased in 2010. Question 4 Let x = Break Even SalesF = Marketing & Promotion + General Administration + Interest + Fixed Manufacturing Costs Let F = Total Fixed CostsF = 3.4 + 1.3 + 1.8 + 1 Let V = Variable Costs Per Dollar of Sales7.5 V is easily estimated by (COGS-Fixed Costs) /Sales There is a small amount of fixed costs in COGS which means that it is not strictly variable, but for our purposes that makes a very small, immaterial difference and the question only requires an approximation. V = (27.7-1)/33.5 0.7970 x = F + Vx x = 7.5 + 0.7970x 0.2030x = 7.5 x = 36.95 Break even sales are approximately $36.95 Million Question 5 Let x = Break Even SalesF = Marketing & Promotion + General Administration + Interest Let F = Total Fixed CostsF = 3.3 + 1.3 + 1.1 + 1 Let V = COGS Per Dollar of Sales6.7 Again, V is easily estimated by COGS/Sales There is a small amount of fixed costs in COGS which means that it is not strictly variable, but for our purposes that makes a very small, immaterial difference and the question only requires an approximation. V = (27.7-1)/33.5 0.7970 x = 33.00 x = F + Vx x = 6.7 + 0.7970x 0.2030x = 6.7 The new breakeven sales for 2012 would be approximately 33.00, given that 2012 is approximately similar to 2011. The firm is more likely to breakeven than the previous year if they can keep their sales constant and do not produce more than they can sell. Although with current trends of sales over the past few years, it could be estimated that breakeven is not likely. With the current trends sales could be estimated somewhere around 32 million, in which case the firm would not breakeven in 2012. Question 6 Inventory Schedule – 2011 Budget InventoryLipstickNail PolishCreams Inventory (12/31 2010 Actual)15.011.41.2 Planned Production * 19.013.08.0 Goods Available for Sale34.024.49.2 Budgeted Sales19.013.08.0 Ending Inventory (12/31/2011 Budget)15.011.41.2 * Planned production is to produce the same amount as the planned sales, as per sales manager Budgeted Cost of Goods Manufactured and Sold – 2011 Budget Variable Manufacturing Cost (Budget)0.90.90.6 17.911.74.4 Fixed Manufacturing Cost (Budget)0.80.60.6 Cost of Goods Manufactured18.712.35.0 Inventory (12/31/2010 Actual) 13.69.60.7 Goods Available for Sale32.321.95.7 Inventory (12/31/2011 Budget)0.90.90.6 14.110.40.7 Budgeted Cost of Goods Sold 18.211.45.1 MARGINS1.01.11.6 0.00.10.6 Variable Manufacturing Cost – First, find the factor of Variable Manufacturing cost to planned production, less fixed manufacturing cost i.e. – 6.8/(8.0-.0.8) = 0.9 (From Exhibit 2) Inventory – Find the factor of budgeted ending inventory cost to budget inventory value i.e. – 6.6/7.0 = 0.9 (from Exhibit 2) Margins – (Budgeted Sales/Budgeted Cost of Goods Sold) – 1 i.e. – (19.0/18.2) – 1 = 1.0 (rounded) Income Statement – 2011 BudgetCash Flow – 2011 Budget Sales40.0Cash Receipts From Customers40.0 Cost of Goods Sold34.7 Gross Margin5.3Cash disbursements Marketing & Promotion3.6Variable Manufacturing34.1 General Administration1.3Fixed Manufacturing1.0 Interest1.8Marketing and Promotion3.6 Pretax Income-1.4General Administration1.3 Interest1.8 Pro-Forma Year-End Balance Sheet – 2011 BudgetTotal Disbursements41.8 Assets Cash0.0Beginning Cash5.5 Miscellaneous Current Assets3.0+ Receipts40.0 Inventory0.0- Disbursements41.8 Property & Equipment11.2- Loan Repayment10.0 Goodwill9.3Ending Cash (Budgeted)-6.3 Total Assets23.5 Equities Bank Loan16.3 Miscellaneous Current Liabilities4.0 Common Stock12.5 Retained Earnings *9.7 Total Equities42.5 * The Retained Earnings are 9.7 in this budget, which is adjusted from the previous budget to account for an additional $0.7 M loss i.e. – 10.4 – 0.7 = 9.7 Question 7 Through the implementation of the suggested changes in allocation, more of the fixed costs will be allocated to the cream products because this product line has the highest margin (as shown in the budgeted Cost of Goods Manufactured above), even though creams have the lowest total sales value. This will lead to more of the fixed costs being incorporated into the Cost of Goods sold, and not into the ending inventory numbers, therefore decreasing pre-tax income even further. Allocating the fixed costs in this manner would not affect the Cash Flow Statement in any way, as the fixed costs would still lead to a cash disbursement of an equal value regardless of which product line they are allocated to. Question 8 Luxor Cosmetics is a company that is stuck in a dying market because most of their customers that buy the lipstick and nail polish are women aged 45 to 75 who are in the lower income group. As that group gets older and older they have less need for cosmetics so they buy less and less. The sales will continue to drop and we will get less and less profitable. A way to combat this is to reposition ourselves in the market. We need to find a way to get ourselves into a better market that is more eager to buy cosmetics. One way of doing this would be to start targeting a new demographic of women who will buy our products. We could also avoid the non-wholesale market because that way we would get bigger orders and be able to budget better. However if we do this we will have to consider the possibility that we will have to lower our prices and we will have less profits in the end but we will have more sales. We should reinvest in the company that we purchased in the 1990s. We had a product t hat we were going to aim at teenagers but we abandoned the company due to the dotcom crash; we should look at getting that company running. We should reinvest in the company that we abandoned because the market has recovered now. We would get a brand new customer base and we could have increased sales. Plus we already own the company and it does no benefit to us just sitting on the books not generating any profits. It is an environmentally friendly product and environmentally friendly products are becoming more and more popular today. We could make the company seem very socially responsible and that would build us a better reputation and may make our sales in our existing company increase substantially. The goodwill that is on the books today was acquired when we bought the environmentally friendly company in the 1990’s and yet we have not revalued it since then. The asset impairment test should be done on goodwill to see how much of the goodwill exists anymore. It is possible that the asset of goodwill should not exist on the books for Luxor at all anymore. And it is just making our financial statements misleading for investors. If we adjust this properly we will have a more realistic picture of our company as it stands now. This way we will not have misleading financial statements anymore. There are a few ethical issues in the case. The first is that there is pressure for the numbers to be fudged, but as a  professional accountant that cannot be done. We do not want to make the statements misleading so that the bank is coaxed into giving us a loan that we cannot afford. We cannot fudge the statements to meet our needs because someone would figure it out and we would not get away with it and overall it is highly unethical. The other is following the policy that is set in place for how to account for certain things. If our inventory is not usable anymore we should not be keeping it on the books hoping it will make us look better. This is not appropriate and should be written off and adjusted for the fact that it is now obsolete.

The Athletic Advantage in a College Education - 984 Words

Attending college is not only a chance for students to further their education, but it also allows them to experience the lessons life has to offer. One of the hardest lessons to learn is how unfair life can be. Students who work diligently to achieve academic success in the classroom may quickly realize their academic efforts do not â€Å"pay off† as much as the student-athlete who possesses the ability to kick a football fifty yards. There is an evident failure in the educational system when the student-athlete’s performance and how they contribute to a winning season, is more valuable to the university, than the academic student who strives to graduate with honors. Students who focus their efforts on an academic based education are not†¦show more content†¦In contrast, they suggest the burden lies on the faculty. In order to fulfill the student-athlete’s special needs, they must extend deadlines, create make-up work, and conform to the infamous â₠¬Å"special privilege† stigma surrounding athletes today (Jensen et al.). Many researchers believe million dollar coaching salaries and the commercialization of college athletics are destroying undergraduate education (Finn). The Knight Commission is a research group who unveiled that many universities spend over $100,000 annually, per athlete, to provide support services and special arrangements for them (Finn). This does not include what is already being spent on housing, food, and tuition (Finn). Those who oppose this frivolous spending, see it far more important to invest in the education of our students, rather than investing in a win for the athletic department. Some people will continue to profess that our society needs to be geared towards entertainment. However, the primary purpose of attending college should be to obtain an education, and that is being lost along the way. We need to take a moment to reflect on the decisions we make as a society. When the locker roo m is nicer than the entire medical department, or the head football coach is paid more than the governor of the state, it should be evident and clear that a major problem exists in the university’s policies and priorities. Having said this, it is illogical to think that athletics should beShow MoreRelatedThe Athletic Advantage in a College Education981 Words   |  4 PagesAttending college is not only a chance to further one’s education; but an opportunity to experience lessons in life. One of the hardest lessons to learn is how life is not always fair. Students who work diligently to achieve academic success can realize all too soon how countless hours of studying to achieve the grade, may not pay off as much as the ability to kick a football fifty yards. It appears the ability of the student athlete to contribute to a winning season is valued much more than theRead MoreCollege Athletes Should Be Paid For Their Participation1056 Words   |  5 PagesThere is a b ig debate whether college athletes should get paid for their participation in a sport. I believe that college athlete should get paid. College athletes are taken advantage of in college athletics and deserve to be paid for their time, hard work, and dedication in a sport. College athletics are growing very fast and they are beginning to bring in more money. The highest revenue by a college right now is $196,030,398 by the University of Oregon. College athletes are not seeing any of thisRead MoreShould College Athletes Be Paid?1539 Words   |  7 PagesBrett Ott Argument Paper Rough Draft 11/20/15 One of the biggest debates in sports right now is whether or not college athletes should be paid. They spend an extensive amount of time between classes, workouts, practices, and games. As an NCAA Division III athlete, I can relate to having a demanding schedule. Everybody has to go to their classes and practice every day. In addition, we have skill workouts between classes depending on the day, as well as lifting four days per week in the offseasonRead MoreAthletes Should Not Be Paid1025 Words   |  5 Pagesgame to beat the #2 seed Michigan. The unexpected 75-72 victory took the Kentucky Wildcats, #8 seed, to the final four and was a victory en route to the national championship game that they ended up losing. For Harrison’s game-winner, Kentucky Athletic Director and basketball coaching staff made $329,166 in bonuses. This money is only a fraction of the revenue that was created for University of Kentucky throughout the tournament. These schools generate millions of dollars yearly, because theyRead MoreThe Consequences of Paying College Athletes1240 Words   |  5 PagesAmerican intercollegiate athletic system†¦ adopted amateurism, claiming it developed competitors who were morally superior to professionals† (â€Å"Amateur†). Amateurism is the concept that athletes should compete without payment. Until recently, playing collegiate sports as an amateur was thought to be a noble calling. As time surpassed, college sports became a commercialized industry, generating billions of dollars in revenue. When this became apparent, the implementation of athletic scholarships became moreRead MoreThe Effect of College Athletics on Academics 1304 Words   |  6 Pagesto take summer school classes in order to fulfill my requirements in four years. This is just one example of how academics are put on the back burner for student athletes. Dave Meggyesy, former Syracuse all-American linebacker, said â€Å"These (college athletics) are mo re than full time jobs. When I played at Syracuse, it wasn’t like that. We had a regular season and twenty days of spring practice. Now it’s year round. It’s a more cynical system now than when I played.† Social Along with the clear academicRead MoreThe National Collegiate Athletic Association1227 Words   |  5 Pagesâ€Å"The Chronicle of Higher Education recently estimated that college athletics is a $10-billion marketplace† (Suggs). With huge sums of revenue generated from college sports teams, players for the successful teams appear to be very marketable. â€Å"The National Collegiate Athletic Association, the largest collegiate sports organization in the United States, oversees much of the business of American college sports. For 2011-12, the NCAA reported $871.6 million in revenue-- 81 percent of which came fromRead MoreThe Impact Of Intercollegiate Athletics On American Education System1311 Words   |  6 PagesIntercollegiate athletics in America got its start as student-run activity clubs loosely organized for competition against other local clubs. Eventually these clubs were taken over by college administrators looking to control what was perceived as a less-than desira ble aspect of the college experience. Faculty sought control of athletics in order to regulate dangerous events, promote events that would interest alumni, and utilize athletics as a vehicle to promote culture at their colleges. Colleges and universitiesRead MoreElimate Athletic Scholarships1030 Words   |  5 Pagesfor our college athletes to be true students on campus, not athletes on athletic stipends with sports – not education – as their top priority and obligation†¦ By eliminating the athletic scholarship, †¦ we could de-professionalize college athletes, reestablish athletic departments as part of the educational institution, and be able to use the term student-athlete without snickering.† (Ralph Nader in League of Fans Proposes Eliminating Athletic Scholarships to Help Restore Integrity on College CampusesRead MoreAthletes Should Not Be Paid For Their Skill1703 Words   |  7 PagesDivision I intercollegiate athletics is no easy feat. Whether it is basketball, softball, baseball, soccer, or gymnastics, athletes devotion and sacrifice is innumerable. Athletes spend countless hours throughout the year training and performing in competition. According to the NCAA bylaw 17 .1, athletes can only spend 20 hours a week with a maximum of 4 hours a day on athletically related activities. This rule excludes pre-season and post-season training which account for the other 50% of the year

The Copyright Of The Sherman Antitrust Act - 1662 Words

Have you been unjustly accused, then punished? So have many companies. When dealing with trusts and monopolies, controversy is sure to arise. This discussion is a result of the benefits, and also the disadvantages of monopolies in our market. With these arguments going on, discussions of the Sherman Antitrust Act in many legal cases, have been whether or not this law is beneficial to our economy and population, or harmful. People have gathered on both sides of this debate looking for the truth behind the effect of the Sherman Antitrust act. To learn how the Sherman Antitrust Act works we must look back to when and why it was created. In the past, and even now, the Sherman Antitrust Act has been and is being misunderstood, but if†¦show more content†¦This Act gave them the power to hammer down on companies that seemed threatening to them, making it a success. Equally important, there were also disadvantages for many of the consumers. Some of these inconveniences including, fi xed prices, and poor quality. The public often does not respond well to these things making it a priority and a sign that things needed to change. The government isn’t always out to get people, in fact they often want to help, and by deciding on creating the Sherman Antitrust Act they indeed helped many a consumer get away from high and unfair prices. Besides, this economy, being of a competitive nature since our revolution, will not be left alone to be ruined by the many monopolies dominating it. The government often looks to protect this economy, resulting in the action to stop monopolies from ruling the market. Additionally, John Sherman, Secretary of Treasury under President Rutherford B. Hayes, Senator of Ohio, and principal author of the Sherman Antitrust Act, tells us of a reason of his own for this law being drawn up. The reason, as stated by Mr. Sherman, is to protect the country from the foul effects of the buildings of monopolies, rather than the final end result o f the monopolies. He even went as far as to say that the actions of companies after they become monopolies are even good for innovation (â€Å"John Sherman†). People even now are

Movie Analysis Fun Home And The Short Film Pariah

The graphic memoir Fun Home and the short film Pariah both contribute to a conversation on intersectional politics regarding respectability and normativity. The Bechdel family in Fun Home maintain a perfectly respectable familial faà §ade to the external world even as the complications of Bruce Bechdel’s sexual appetites and inclinations threaten to tear the family apart internally. Likewise, Alike’s gender identity and sexuality creates a conflict in her family as they try to uphold middle-class respectability. In both contexts, respectability intersects with normativity and performance of normativity, however, both texts also challenge assumptions about the ways in which respectability politics intersect with normativity, especially in regards to family and kinship dynamics. Respectability politics plays a huge role in the everyday life of the Bechdel family because Bruce constantly negotiates his queer identity by hiding his actions from the outside world. Even though he engages in illicit sexual acts with young men, he hides behind his family name and his good standing within the community. Therefore, he remains respectable while also hiding his proclivities from his family and forcing them to broker the family dignity through performance. Furthermore, Bruce hides the chaos of his family life and can still find acceptance within the larger society. Helen, and the children provide Bruce with protection and ensure the continuation of a perfect nuclear-familyShow MoreRelatedCase Study Ob5865 Words   |  24 Pagescar, SUV, ski trips, and all of the things a successful engineering career could bring. The company grew in leaps and bounds, and John was one of the main reasons it grew so fast. Work was fun. The company was growing, his responsibilities i ncreased, and he and his team were real buddies. With Karens help at home, he juggled work, travel, and evening classes that led to a masters degree. The masters degree brought another promotion—this time to vice president of technology at the young (for thisRead MoreAn Introduction to Intercultural Communication29172 Words   |  117 Pagescultures in the world is a common language and by earning it through respecting other peoples culture and religion; the favor is returned. Cross Cultural Communication Consultants Cross cultural communication consultants have come a long way in the short period of time such specialists have been in demand. No longer are they expatriates with a few years overseas experience and the capability to impart their knowledge onto others. Cross cultural consultants now bring expertise that is founded upon aRead MoreMarketing Mistakes and Successes175322 Words   |  702 Pagesfollowing classification of cases by subject matter to be helpful. I thank those of you who made this and other suggestions. Classification of Cases by Major Marketing Topics Topics Most Relevant Cases Marketing Research and Consumer Analysis Coca-Cola, Disney, McDonald’s, Google, Starbucks Product Starbucks, Nike, Coke/Pepsi, McDonald’s, Maytag, Dell, Hewlett-Packard, Newell Rubbermaid, DaimlerChrysler, Kmart/Sears, Harley-Davidson, Boeing/Airbus, Merck, Boston Beer, Firestone/FordRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesButler University Jennifer Palthe, Western Michigan University Dennis Passovoy, University of Texas at Austin Karen Paul, Florida International University Laura Finnerty Paul, Skidmore College Anette Pendergrass, Arkansas State University at Mountain Home Bryan Pesta, Cleveland State University Jeff Peterson, University of Washington Nanette Philibert, Missouri Southern State University Larry Phillips, Indiana University South Bend William Pinchuk, Rutgers University at Camden Eric Popkoff, Brooklyn

Exploring key issues in the collapse of Enron Essay Example For Students

Exploring key issues in the collapse of Enron Essay This study aims to supply both clients and employees a reappraisal to research cardinal issues in prostration of Enron and comprises the chief accounting and fiscal coverage issues involved in the instance, following by elaborate illustrations and analysis. Discussion of effects on the ordinance of fiscal coverage after Enron s instance is besides included. Outline1 Introduction of Enron2 Enron s civilization3 Gross Recognition4 Off-Balance Sheet funding5 Mark-to-market accounting6 Changes after Enron s Scandal7 Co-ordinating Group on Audit and Accounting Issues ( CGAA )8 Sarbanes-Oxley Act9 Principle-based accounting10 Decision Introduction of Enron Enron was an American energy company which grew from nowhere to be America s 7th largest company, using 21,000 staff in more than 40 states in merely within 15 old ages. It was one of the universe s prima electricity, A communications, transit and distribution of natural gas, broadband services, andA paperA companies and had achieved revenuesA of $ 100billion in 2000. We will write a custom essay on Exploring key issues in the collapse of Enron specifically for you for only $16.38 $13.9/page Order now After the event of 9.11 , the US stock market fell aggressively. Due to Enron was a big energy company its stock monetary value have nt been dragged down and it mounting from $ 25 per portion to $ 35-40 whereas most of the companies in US were suffered from the impact of 9.11 . Therefore Enron s stock had become one of the most favorable stocks for hazard inauspicious investors. On December 2, 2001, Enron filed for bankruptcy under Chapter 11 of the United States Bankruptcy Code with assets of $ 63.4 billion, it is the largest corporate bankruptcy in the US history. Stock monetary value of Enron reached a extremum of up to $ 90 per portion in August 2000 until the Enron s history reported fiscal status was revelation as a creatively plannedA accounting fraud, the state of affairs got worsened and stock monetary value declined from $ 90 per portion to below $ 1, as the graph shown. This consequence a significant impact onA the U.S. fiscal markets and even the planetary investing market, many Bankss, fund-holders and investors had suffered from Enron Scandal . Enron s civilization Enron wagess fillip to most valuable employees due to their public presentation which lead to a dysfunctional corporate civilization. Short-termism employees would look for high-sales volume to maximize their fillips. Besides, as employees hold portions of Enron, they would utilize assorted accounting method to maintain the portion monetary value of the company to guarantee the direction could have immense sum of wages from stock market. Arthur Andersen, was one of the large 5 CPA houses and a long clip hearer for Enron, was force per unit area by Enron s direction to play around the figures from the particular purpose entities. It earned $ 25m for audit fees and $ 27m in confer withing fees hence it is questionable that whether they realized the job but conceal it for Enron as they merely want to gain important income. Their comptrollers seek to salvage money for Enron by return advantages from capitalising the loopholes in GAAP and found guilty by canceling 1000s of electronic mail and paperss to cover the debt for Enron. Enron would engage Ernst A ; Young or PWC to finish the history infrequently, so investors would believe the history present the true and just position of the company. In order to reexamine the prostration of Enron, we ll look into both the assorted ways Enron used to cover the debt and make a important net income: Gross Recognition Enron as an energy provider normally provide services like sweeping trading andA hazard managementA including derived functions, activities of this kind in add-on to edifice and keeping its installations. When taking the hazard of purchasing and merchandising merchandises, companies are allowed to describe the merchandising monetary value as grosss and the merchandises costs asA cost of goods sold. Under the aggressive accounting of Enron, they tended to consolidate all the trading as gross in term to dress up the balance sheet. This method allows a crisp addition of Enron s net incomes and able to keep its fight. This is the method how Enron increased its gross from $ 13.3bn to $ 100.8bn which is more than 750 % . Off-Balance Sheet funding It refers to divide companies of which the parent holds less than 100 % ownership such asA letters of loans to separate legal subordinates that are guaranteed by the parent. GAAP allows these points to be excluded from the parent s fiscal statementsA but normally they must be described in footnotes.A Under GAAP regulations in topographic point at the clip, Enron was non asked to consolidate these particular intents entity ( SPEs ) with its fiscal statements if independent 3rd parties had a controlling and substantial equity involvement in the SPE and there were vast of SPEs reported 3500 to 4300. .uf694b015a831f37f159647866165c915 , .uf694b015a831f37f159647866165c915 .postImageUrl , .uf694b015a831f37f159647866165c915 .centered-text-area { min-height: 80px; position: relative; } .uf694b015a831f37f159647866165c915 , .uf694b015a831f37f159647866165c915:hover , .uf694b015a831f37f159647866165c915:visited , .uf694b015a831f37f159647866165c915:active { border:0!important; } .uf694b015a831f37f159647866165c915 .clearfix:after { content: ""; display: table; clear: both; } .uf694b015a831f37f159647866165c915 { 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; } .uf694b015a831f37f159647866165c915:active , .uf694b015a831f37f159647866165c915:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf694b015a831f37f159647866165c915 .centered-text-area { width: 100%; position: relative ; } .uf694b015a831f37f159647866165c915 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf694b015a831f37f159647866165c915 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf694b015a831f37f159647866165c915 .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; } .uf694b015a831f37f159647866165c915:hover .ctaButton { background-color: #34495E!important; } .uf694b015a831f37f159647866165c915 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf694b015a831f37f159647866165c915 .uf694b015a831f37f159647866165c915-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf694b015a831f37f159647866165c915:after { content: ""; display: block; clear: both; } READ: Rap As Art EssaySPES allows Enron to transport out arm s length dealing, a dealing between two related parties that is conducted as if they were unrelated, so that there is no inquiry of a struggle of involvement and the parent company may utilize the subordinate company as a manner to revenue enhancement flight. They can besides make to carry through some impermanent or specific demand of Enron. It is noteworthy that Enron can unwrap the minimal information of these SPEs. This will take to take down pitching ratio which means lower hazard shown on the balance sheet and higher profitableness. In 1997, Enron decided to buyout CalPERs, the State of California s pension system so CalPERs could put in a larger partnership and Enron sponsored an SPE, Chewco in this coup detat. Some portion of this coup detat was financed by independent outside investors solicited by Andrew S. Fastow, so Enron s Executive Vice President and Chief Financial Officer and besides Barclay s bank loan. However, Enron s in-house and longstanding outside advocate, Vinson A ; Elkins suggested to Enron non to unwrap the fact that Fastow was one of the senior officer of Enron so that Barclay s Bank the bank loaned about all but $ 125,000 of the equity investing in Chewco which mean Enron should be responsible for the loan. But Enron did non consolidate Chewco or JEDI with its fiscal statements. However, it takes the income addition from the coup detat into the history which improves the profitableness of Enron s history and provided a good beginning of information to hike the portion monetary value ; hen ce the senior directors can derive a luck from the alterations of portion monetary value. When it was discovered, Enron disclosed a 1.2billion write-down against stockholder s financess. Mark-to-market accounting Kenneth Lay was the laminitis of Enron and besides the president in the last few old ages of Enron, but he hired Jeffery Skilling as an executive and besides approved the action of what skilling did. This allows Skilling continuously to utilize the mark-to-market accounting to hide Enron s debt which under GAAP, the addition in value of stock can non be recorded as income It is known as just value accounting which refers to accounting thatA will appreciate an plus or liability or contract based on the currentA market priceA of the plus or liability to acquire a fair-value or the true economic sciences value with implicit in trade good, which is energy in this instance and it is extremely reliant on premise. Once the long term contracts were signed, the gross of the undertakings will number as net present hard currency flow in future. It has been a portion of the Generally Accepted Accounting PrinciplesA ( GAAP ) in US since the early 1990s, and has been used of all time more since so. Andersen was reported to hold consulted and participated with Fastow in puting up the SPEs. He was to a great extent linked with Fastow by holding Fastow himself and Kopper that they had met the 3 % regulation, therefore holding that the SPEs were independent and leting Enron from non seting those SPEs in its fiscal statements and at the same clip entering the mark-to-market based additions on assets and gross revenues. Hence Enron had become the first energy company who use this method to cover with long term contracts. In the accounting policies note, it mentioned, The market monetary values used to value these minutess reflect direction s best estimation sing assorted factors including shutting exchange and nonprescription citations, clip value and volatility factors underlying the committednesss. It is unneeded to gauge market monetary values in an active trading trade good market. However, the monetary value of trade good market would fluctuate in future ; it is hard to judge the future income and cost based on the assortment. The chief trouble in using the cardinal accounting constructs arises from the fact that many concern minutess have fiscal effects distributing over a figure of old ages observing in SSAP2, Disclosure of Accounting policies. Enron got the natural gas hereafter contract from SEC as no 1 realised the job of Enron s history. Hence Enron usage this method to better its public presentation and meet anticipation of Wall Street. In September 1999, Enron sold to LJM1 for $ 11.3 million a 13 % involvement in a company constructing a power works in Cuiaba, Brazil. This sale supported Enron s entering a mark-to-market addition of $ 65 million in 1999 due to changes in Enron s accounting intervention of a related gas supply contract. In August 2001 it repurchased that involvement for $ 14.4 million, even though the undertaking had encountered serious proficient and environmental jobs. The $ 65 million recorded addition does non look to hold been reversed. Changes after Enron s Scandal After the bankruptcy of Enron, people were deficiency of assurance on fiscal coverage and scrutinizing criterion and the fiscal market collapsed. Although Enron was a company in US which UK had a wholly different accounting criterion with US and there were no tantamount failure in UK. The UK authorities provide a rapid response to the event to forestall similar instance to reiterate in UK and reconstruct public assurance. .uf918e6d54663e7a1ed2945e508c9e8b4 , .uf918e6d54663e7a1ed2945e508c9e8b4 .postImageUrl , .uf918e6d54663e7a1ed2945e508c9e8b4 .centered-text-area { min-height: 80px; position: relative; } .uf918e6d54663e7a1ed2945e508c9e8b4 , .uf918e6d54663e7a1ed2945e508c9e8b4:hover , .uf918e6d54663e7a1ed2945e508c9e8b4:visited , .uf918e6d54663e7a1ed2945e508c9e8b4:active { border:0!important; } .uf918e6d54663e7a1ed2945e508c9e8b4 .clearfix:after { content: ""; display: table; clear: both; } .uf918e6d54663e7a1ed2945e508c9e8b4 { 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; } .uf918e6d54663e7a1ed2945e508c9e8b4:active , .uf918e6d54663e7a1ed2945e508c9e8b4:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uf918e6d54663e7a1ed2945e508c9e8b4 .centered-text-area { width: 100%; position: relative ; } .uf918e6d54663e7a1ed2945e508c9e8b4 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uf918e6d54663e7a1ed2945e508c9e8b4 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uf918e6d54663e7a1ed2945e508c9e8b4 .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; } .uf918e6d54663e7a1ed2945e508c9e8b4:hover .ctaButton { background-color: #34495E!important; } .uf918e6d54663e7a1ed2945e508c9e8b4 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uf918e6d54663e7a1ed2945e508c9e8b4 .uf918e6d54663e7a1ed2945e508c9e8b4-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uf918e6d54663e7a1ed2945e508c9e8b4:after { content: ""; display: block; clear: both; } READ: Macbeth Essay PaperCo-ordinating Group on Audit and Accounting Issues ( CGAA ) CGAA can better the transparence and revelation by audit houses about quality control and at the same clip by companies about the activities of the audit commission. CGAA set up to better revelation of the dislocation of non-audit services with a high degree of regulators and curates. It is responsible for imparting the reappraisal of the regulative model, including the cardinal country of hearer independency, and for doing recommendations for alteration. a reappraisal of the UK regulative model for hearer independency, a series of recommendations for the sweetening of audit or independency were developed by the reappraisal board after the instance of Enron. Sarbanes-Oxley Act The reaction of populace besides led to the formation of Sarbanes-Oxley Act, enacted on July 30, 2002, a US federal jurisprudence with new and improved criterion for all US public companies, accounting and scrutinizing company and direction. We mentioned that Enron utilize off-balance accounting to maximize the sum of net income and in 2010, the Lehman Brothers bankruptcy besides brought these issues back into focal point. Sarbanes-Oxley Act subdivision 401 does nt let any off-balance sheet points and necessitate SEC to analyze the history and supply a study in order to hold a better cognition of true image of histories and find whether the history follow the accounting rule. From subdivision 302 of the Act, responsible for set uping and keeping internal controls and have designed such internal controls to guarantee that material information associating to the company and its amalgamate subordinates is made known to such officers by others within those entities, peculiarly during the period in which the periodic studies are being prepared. 15 USC AÂ §A 7241 ( a ) ( 4 ) are necessary. Principle-based accounting UK GAAP requires hearers to describe a true and just position of an endeavors fiscal status which is more preferred to the extremely specified US theoretical account. The US theoretical account allows even encourages corporate officers to see accounting demands as if they were specified in a taxcode. Due to the jobs of companies and hearers ignored the regulations of the accounting criterion and the statement is excessively complicated to understand. The Sarbanes-Oxley Act called for more rigorous enforcement of bing regulations, but besides called for an SEC survey of an alternate accounting system, called principles-based accounting. Note that none of the accounting policies employed by Enron were illegal, they did non conflict GAAP and they were disclosed to some extent. The complex published accounting paperss have become voluminous and normative which displaced the function of professional opinion in fiscal coverage. Investors and even analysts failed to detect the controver sial policies in the Enron histories. Some analysts argue UK criterions follow a more principled attack, which is less susceptible to the sort of cringle holing that US GAAP seems to pull as people would merely follow the regulations and denied that errors can be made even followed the regulations, whereas principle-based accounting is more flexible and comprehensive. It is more of import to keep true and just position alternatively of adhering to detailed regulations. Decision Despite the fact that prostration of Enron lead to catastrophe of fiscal market and 1000s of workers have lost their occupations and retirement nest eggs, and investors in stocks, including pension financess and other non-profit organisations, have suffered major losingss, nevertheless, the acceptance of International Accounting Standards will greatly better the quality, and so usefulness, of fiscal describing available to investors in a planetary economic system. Hundreds of US houses which used alleged aggressive accounting methods to maintain debts or one-off charges off from the headline figures have been affected. Audit spouses will now be capable to a biennial chilling off period before they are allowed to fall in their audit client as an employee or manager and the audit spouse rotary motion regulations will be tightened There are difference remain between IASB attack to the regulation those proposed by its opposite number in the US. The diverging criterions will be a challenge that will necessitate to be overcome if the universe s largest economic system finally decides to take on international accounting regulation. Furthermore, European Commission announce a missive which shown the concern about the volatility that international criterion may convey to histories. A planetary criterion may non be executable to accomplish due to different Torahs, accounting criterions and naming ordinance and there are more demands to be done to maintain gait with the quickly altering market and to reconstruct public assurance in the profession in order to reform better accounting criterion that prevent similar instance to Enron.

Exploring Comorbid Use Of Marijuana Tobacco â€Myassignmenthelp.Com

Question: Discuss About The Exploring Comorbid Use Of Marijuana Tobacco? Answer: Introduction: It has been estimated that alcohol addiction is experienced by more than one quarter of Maori people in their teenage life. The most vulnerable group that is highly affected by this addiction is the young individuals who are in their adolescence stage and this account to about 27%. This has been found to be the third cause of disorders in the teenagers after anxiety disorder (31%) .Moreover alcohol addiction was found to be the third leading cause of hospitalization for young teenagers in the Maori community which accounted for about 82 for 100000 between the year 2003 and 2005 (Jackson et al., 2016). It has been found that alcohol addiction disorders usually coexist with different types of mental health problems. Te Rau Hinengaro has been successful in finding out that 40% of those young individuals who have this form of substance misuse disorder also tend to develop anxiety disorder and among them about 29% have coexisting mood disorder. The following report will mainly discuss the issue in details, look over the initiatives done by the government and will also states how the government should try to aggravate the effects. This will also have recommendations with rationale Healthcare both private and public governance systems can take for benefit of Maori teenagers. Issues that occur when teenagers become addicted to alcohol: Different disorders remain associated with substance abuse in young people of Maori. These are different types of Mental Health disorders or chronic general health problem. Such individuals are also exposed to various accidental as well as intentional injury and even they. Violence and criminal offending all remain associated with this addiction (White, Walton Walker 2015). Moreover different types of negative work along with various educational social and financial consequences are also seem to arise because of the development of this habit. In case of girls it has been seen that substance abuse disorder have high effects on fetal development in their reproductive age and therefore it leads to issues during pregnancy. Prevalence among Maori teenagers and non Maoris: Different literature articles have stated that a alrhe number of alcohol related issues has been reported among young Maoris and as half of the Maori population is below 24 years of age they are especially affected by this addiction. Maori young people are more negatively affected by alcohol than non Maori in the country of New Zealand. Maori people (accounting to about 76%) who are aged 18 years and over state themselves as alcohol addicts and 36% of the rest identify themselves as binge drinkers. Moreover it is also said that the severe alcohol related problems in young are more than twice that of the non Maori normally. Moreover Maori young people also experience harms from their own as well as from their friends drinking habit. Also suggest that Maoris are 4 times more likely to die of alcohol related problems in a very tender age than that of an on Maori. It has been found that the Maori culture as fit as well as tolerate and open celebrate been drinking and getting drunk. Minis try of health had published results of the research conducted in the statistical analysis where is was found that hazardous drinking rates had found to be raised among young adults out of which 44% are male and 30% of them are female. They usually belong to the age group of 18 to 24. Moreover they are also found to have the highest rate of weekly binge drinking. This accounts for about six or more drinks on a particular occasion for about 20%. Hazardous drinking is found to increase in all age groups. This is said so as drinking rates have been seen to decline from 18% in 2006/07 to 15% in 2011/12. However, the rate again increased to 19% in 2015/16 (Annual Update of Key Results 2015/16, New Zealand Health Survey). The normalization of alcohol has been seen to be accepted by the culture and it is also believe that offering alcohol is considered as one of the part of being a proper host in the Maori culture (dAbass, 20150. It is very interesting to see that young people liking for al cohol to be increasingly being linked to their identity and take this edition as a normal course of life cycle. 43% of Maori consume alcohol when they are 14 years or even younger to them which is significantly more than the total population of about 32% of New Zealand. It has been also found that 45% of Maori who are between the age of 15 to 17 get drunk the most recent time they drank alcohol and 25% of them reported that they had planned to do so. They have perceptions that it is acceptable to drink in many situations. They have perceptions that it is acceptable to drink in many situations. Barriers faced by the teenage Maoris: 2007 to 2008 New Zealand alcohol and drug use survey have done researches and stated that 1 % of women and 2% of men had been successful to get help in reduction of the level of alcohol consumption in the past year. in addition to this it was also seen that 1.2% of Maori young wanted help for reducing the drinking habit but they did not receive it. The iwi governance and the New Zealand system of the government have seen that there are many barriers which prevent the young people from getting access to healthcare for treatment of their addiction. They have identified that psychosocial factors such as fear for about 34%, social pressure for about 27% and also lack of time for about 9% are some of the reasons which have acted as barriers in helping the adolescence to get help from the Health Care Centers. It is also seen that different organizational barriers also exist (Medina-Mora et al., 2015). The individuals of the Maori are not well educated and knowledgeable and therefore they d o not know where to go (26%), No appropriate service, unable to come in touch with the service, no local service available, lack of Transportation system, appointment time and suitable cost Of Health Care treatment. Therefore they are of the opinion that there are a large proportion of people who want help for their drinking habits but there is also a larger proportion of Maori people are yet to recognize that their drinking is a big problem for them as that might affect their future. How the government should handle the issue effectively: The government therefore should take an important role in managing the present issue which are faced by the Maori in young people regarding their drinking habits. It is mainly to bring out different kinds of initiative which would management the Maori people to shift their focus from alcohol drinking and perform more productive activities in their life. They should be given the scope of trying out different forms of activities which might include different co curricular activities as well as proper schooling where they can learn about the negative aspects of drinking. Education is one of the most important social determinants of Health and therefore it is the duty of the government to introduce proper education systems for the young individuals (Ashton et al., 2014). Only introducing education systems will not be enough as government also have to take the initiative that proper monitoring body are allocated for the different schools and colleges so that it can be noticed that whether the education system are bringing out benefits for the young individuals and also describe the modification in the thought process of the Young individuals after schooling and health promotion programs are implemented. As the idea of drinking alcohol in inculcated in their culture, it would be a very difficult ask for the government to erase away the the habit of drinking from their tradition but they can take some of the important initiatives which would help them to become more responsible with their health. Introducing education systems and establishing Health Promotion program in the community it is also important to develop proper engagement plan of the Maori people so that they do not go for binge drinking. They can be allocated for different types of handicraft activities, co curricular activity and many others so that they remain busy and do not think of drinking alcohol. And other important initiatives that the government should take in this regard is to develop a policy w hich would act as a guidance for the parents of such individuals and help them to tackle their children in a more skilled way. a very interesting fact was found by the government when they had conducted the survey among the many people. They have stated that Whanau has influence on its members when it comes to drinking (Kypri et al., 2014). In the Search it was found out that 19% of parents thought it was acceptable for their teenagers to get drunk in certain cases. 57% of the parents also admitted that day or other parent caregiver took part in the supply of alcohol to the teenagers therefore the government should also target the parents and other members of the group so that they can provide them with information on the harms of drinking and how they can take proper measures to keep their children safe. The policy will mainly be including encouragement in the delay of the onset of drinking habits for their children, and they should also reconsider before supply alcohol to their te enager children. Therefore education, proper engagement of the children in different activities, financial support to the different families, and introducing guidelines for empowering the paper parents on the discus topic which will help controlling the issue of drinking among young children to a great extent. Different initiatives taken by the government over the years to reduce drinking habits: Different initiate have been taken by the government over the years point one of them is the Crown entity Reform Act which was passed in the year 2012. comprised of three separate app which are the New Zealand public health and disability Amendment Act, the mental health Commission Amendment Act and the charities Amendment Act. another was also the blueprint to act which mainly provided a ten-year guide in the year 2012 to improve the delivery of Mental Health and addiction services. It recognized that resources such as funding and workforce are are needed to be increased. The vision of the blueprint to was mainly made through enhancing the cost sector collaboration that intern involved with the government as well as community sector and also help in increasing the amount of flexibility DHBs have in the way that the recent mental health funding is used point this weekend mainly comprised of key sectors which included education help justice social mental health and addiction sector (B urns, 2015). This involved and introduction of a stepped care as it would involve intervening in the least intrusive way intrusive way so that the best Resorts can be caught. We should ensure that all the services and matching with the needs of the client. Blueprint 2 has included mental health and addiction issues in children and young people earlier so that they can reduce the lifetime impact. It also consisted of other positively influencing high risk pathways which included providing earlier as well as more and more effective responses for different young and young adults who are at risk or who are involved in social justice or forensic mental health or addiction services. He Nuka Mo Nga Taitamariki is also another work plan for children and youth mental health services where they identified the high priority groups to receive additional funding. It is included firstly the Maori children and other young people from the whanau (Goodwin et al., 2016). Secondly it applied on pacifi c children and young adults and then children and young people with several multiple needs along with their families/wh?nau/ caregivers and fourthly, groups with other areas of high need. It is included the (rural groups, those with alcohol and drug dependency, those at risk of suicide and those experiencing stigma). A current policy which is planned by the by the Ministry of Healths plan is the Te Tahuhu 2005 to 2015 which included different factors. This included the increase of the services which are funded keeping in mind the children and young people it also contained building a workforce which would be delivering services for the children and also for the young people (Barnes et al., 2017). It also included improvement of the availability as well as access to different quality addiction services and thereby strengthens the alignment between the addiction services as well as services for people with mental illness. They have correctly recognized that problem gambling and substa nce abuse have become increasing problems for many young people. Three principles Of the Treaty of Waitangi which would be included in the recommended programs: They should follow the three important principles of the Treaty of Waitangi. Proper partnership involving the working together with the different Maori communities and providing appropriate health services and disability services is the first principles (Hutton Right, 2015). The second is the principle of participation which involves the Maoris to be involved in all the levels of health and disability factors and also include them in decision making, development and delivery of health services. The other one is called the protection principle which involves the government to ensure that the Maoris have the same level of health like that of the non Maori and also protect their cultural preferences, values and practices. First recommendation: establishment of healthcare centers with efficient and culturally competent healthcare professionals The first recommendation that should be provided for the proper handling of the sensitive issue of alcohol drinking in the young individuals is the establishment of proper Primary Health Care Centers where they can visit in order to tackle the issue of alcohol addiction. Health Care Centers should also increase in number so that each and every community of the Maori people have a proper ratio of Health Care Centre to that of Maori teenagers (Lyons et al., 2015). Moreover the quality of service provided by the health professionals in the nursing centers in the community should also improve so that we can meet the demands and expectations of the patients who come there for the treatment (Kypri et al., 2013). The Healthcare professionals who would be appointed for working as members of the Healthcare Team should be aware of substance misuse and addiction and thereby provide patients with empowerment tools and provide for scoptes to different types of addiction and consider routine scree ning of the patients who arrive for treatment. They should also be culturally aware of their preferences and thereby use proper questioning method to know about the concerns of the patient without harming their cultural preferences. They should be using proper identification or formal screening tools to know about their cultural consideration and the intensity of their addiction,. They should also use culturally appropriate processes and at the same time assess the level of risk and thereby manage the other disorders which often follow alcohol addiction. They should also provide motivation to patient to seek for treatment and thereby established the concept of the patient of what wellbeing is meant to them in order to set a treatment goal (Bertholet et al., 2016). They should also maintain engagement and motivation among the patients so that they were remain adhered to the treatment. They should also develop monitoring bodies that would monitor the adherence of the patients to treat ment Strategies and also prevent relapse. Installing a feeling of self motivation and self responsibility will help the patients to overcome their addiction. Second recommendation: implementation of healthcare projects for health promotion in every residential community of the Maori people. Effective health promotion program organized by expert professional will help in handling the issue of alcohol addiction in teenagers Maori form the very root. The previous recommendation is the curative measure whereas this would be the preventive measure taken for the benefit of the Maori teenagers (Gupta et al., 2016). A proper research plan would be finalized by the teams where they would be mainly determining the social determinants of health that are mainly resulting in the occurrence of the disorders. After identification of the social determinants of health which may be either cultural tradition, low financial income, improper education, poor access to health care centers others. After recognizing this, the experts should plan out education mediums to help them overcome each of the determinants of health with quality workshops, strategies and proper health education planning (Utter et al., 2017). Avery helpful framework that can be applied by the healthcare professionals are the FRAMES approach. it is a kind of intervention where each of the six letters of the word FRAMES help in providing a step towards managing the behaviors of the Maori teenagers helping them to overcome nay behavioral disorders, addictions of similar others. F stands for feedback where the health promotion experts would be providing feedback to the Maori teenagers about the rationale explaining why alcohol use may result in the causing of disorders and poor quality life. By making them included in the program, they would be given the scope of striking a partnership where they would themselves be benefitted from the health promotion program (Nelson, White Newcombe, 2015). The next letter R stands for responsibility where the teenagers need to be encouraged to take the responsibility for changing their addiction behaviour and in the following way they may be actively participating in the program where their culture, tradition, autonomy and also dignity will be cared for besides makin g them responsible for their changing the particular behaviour. Following letter A stands for advice where strategies for reducing drinking habits will be provided. The next letter is M where the experts should give them menu of options by providing them information for visiting other services from where they will receive protection and help. The letter E stands for empathy where the healthcare professionals need to acknowledge to them that although the process may be difficulty but in long run they will have health gains. The last would be Self efficacy where the experts would be praising and encouraging the teenagers for their willingness to consider a change (Moewaka et al., 2016). All these would be arranged by a good number of professional and proper planning which will help in bringing out behavioral change and will be mainly preventive in nature. Third recommendation: establishment of policy at local levels beside national levels so that each and every Maori community can be included and addressed for changes. Proper policies need to be adopted after through discussion with the Maori heads and making them participate in the decision making. They should act in partnership while developing the local policies for the Maori teenagers before them so that they feel that their autonomy and dignity is not threatened (Bertholet et al., 2015). Moreover the third principle of protections will also be inculcated in very interventions of the theory. First, the audience of the policy would be the teenagers themselves and also their parents and family members. This policy would provide them with guidelines about how simple steps can help them change their lives (Clark et al., 2013). Suggestions for engaging in different co curricular activities should be entertained and the local community should therefore develop workshops, employment centers where they can earn their pocket money as well. Keeping them engaged will lessen their chance to engage in groups where smoking is promoted. Secondly, schools of t he community will be instructed to include education about smoking harms making them aware of the ill effects they might face in future. This education in school should be made mandatory to reduce the risk of smoking habits. The thinking of the parents also needs to be changed and therefore they should also be provided health education and guidelines through this policy (Kypri et al., 2015). They would be instructed to follow the guidelines and contact respective authorities if they are unable to handle the behaviors of their teenagers (Lyoins Gough, 2017). For effective reduction of the drinking habits for the teenagers, parents need to set an example by themselves. Similar other issues will be noted down in policy before rolling them to the residents of the communities of Maori. Conclusion: Smoking habits are found to have reached large extent among the Maori teenagers. Cultural traditions, low financial stability, lack of health literacy and low employment scopes aggravate the issue. Various crimes, murders, occurrence of co morbid disorders, loss of quality life in future, low academic performance and others all take place due to this habit. Various policies have been provided over the years which are working at a slow pace and trying to help such individuals with proper services. However both preventive and curative measures are important and for this reason recommendations are proposed following the principles of Waitangi. Establishment of healthcare centers in every community with perfect ratio of healthcare professional and Maori teenagers is important. The professionals should be efficient and culturally competent. Secondly, health promotion program for behavioral change of the teenagers would be taken into consideration. Lastly, local policies addressing every M aori household would be suggested. All these would aggravate the pace of the reduction of the drinking habits of the teenagers and provide them a successful future life. References: 2015/16 New Zealand Health Survey. (2017).https://www.health.govt.nz/system/files/documents/publications/alcohol-use-2012-13-new-zealand-health-survey-feb15-v2.pdf. Retrieved 30 September 2017, from https://www.health.govt.nz/system/files/documents/publications/alcohol-use-2015-16-new-zealand-health-survey-feb15-v2.pdf Ashton, L. M., Hutchesson, M. J., Rollo, M. E., accounting, P. J., Collins, C. E. (2014). A scoping review of risk behaviour interventions in young men.BMC public health,14(1), 957. Barnes, H. M., Niland, P., Samu, L., Sciascia, A. D., McCreanor, T. (2017). 5 Ethnicity/culture, alcohol and social media.Youth Drinking Cultures in a Digital World: Alcohol, Social Media and Cultures of Intoxication, 80. Bertholet, N., Cunningham, J. A., Faouzi, M., Gaume, J., Gmel, G., Burnand, B., Daeppen, J. B. (2015). Internet?based brief intervention for young men with unhealthy alcohol use: A randomized controlled trial in a general population sample.Addiction,110(11), 1735-1743. Bertholet, N., Daeppen, J. B., Cunningham, J. A., Burnand, B., Gmel, G., Gaume, J. (2016). Are young men who overestimate drinking by others more likely to respond to an electronic normative feedback brief intervention for unhealthy alcohol use?.Addictive behaviors,63, 97-101. Burns, S. (2015). Sexual health, alcohol and the university environment: is there a need for sexual health promotion intervention?.Sexual health,12(3), 269-271. Clark, T. C., Robinson, E., Crengle, S., Sheridan, J., Jackson, N., Ameratunga, S. (2013). Binge drinking among Maori secondary school students in New Zealand: associations with source, exposure and perceptions of alcohol use.The New Zealand Medical Journal (Online),126(1370). dAbbs, P. (2015). Reform and resistance: Exploring the interplay of alcohol policies with drinking cultures and drinking practices.Contemporary Drug Problems,42(2), 118-129. Goodwin, I., Griffin, C., Lyons, A., McCreanor, T., Moewaka Barnes, H. (2016). Precarious popularity: Facebook drinking photos, the attention economy, and the regime of the branded self.Social Media+ Society,2(1), 2056305116628889. Gupta, H., Pettigrew, S., Lam, T., Tait, R. J. (2016). A systematic review of the impact of exposure to internet-based alcohol-related content on young people's alcohol use behaviours.Alcohol and alcoholism,51(6), 763-771. Hutton, F., Wright, S. (2015). You dont ditch your girls: young M?ori and Pacific women and the culture of intoxication.Critical Public Health,25(1), 101-119. Jackson, N., Denny, S., Sheridan, J., Zhao, J., Ameratunga, S. (2016). The role of neighborhood disadvantage, physical disorder, and collective efficacy in adolescent alcohol use: a multilevel path analysis.Health place,41, 24-33. Kypri, K., Davie, G., McElduff, P., Langley, J., Connor, J. (2015). Effects of lowering the alcohol minimum purchasing age on weekend hospitalised assaults of young M?ori in New Zealand.Drug and alcohol review,34(3), 299-303. Kypri, K., McCambridge, J., Vater, T., Bowe, S. J., Saunders, J. B., Cunningham, J. A., Horton, N. J. (2013). Web?based alcohol intervention for M?ori university students: double?blind, multi?site randomized controlled trial. auditing,108(2), 331-338. Kypri, K., Vater, T., Bowe, S. J., Saunders, J. B., Cunningham, J. A., Horton, N. J., McCambridge, J. (2014). Web-based alcohol screening and brief intervention for university students: a randomized trial.Jama,311(12), 1218-1224. Lyons, A. C., Gough, B. (2017). 4 Masculinities, alcohol consumption and social networking.Youth Drinking Cultures in a Digital World: Alcohol, Social Media and Cultures of Intoxication, 66. Lyons, A. C., Goodwin, I., McCreanor, T., Griffin, C. (2015). Social networking and young adults drinking practices: Innovative qualitative methods for health behavior research.Health Psychology,34(4), 293. Medina-Mora, M. E., Monteiro, M., Room, R., Rehm, J., Jernigan, D., Snchez-Moreno, D., Real, T. (2015). Alcohol Use and Alcohol Use Disorders.Disease Control Priorities,4, 127-43. Moewaka Barnes, H., McCreanor, T., Goodwin, I., Lyons, A., Griffin, C., Hutton, F. (2016). Alcohol and social media: drinking and drunkenness while online.Critical Public Health,26(1), 62-76. Nelson, S., White, J., Newcombe, R. (2015). Young peoples alcohol use during first smoking experience [In Fact]. Niland, P., McCreanor, T., Lyons, A. C., Griffin, C. (2017). Alcohol marketing on social media: young adults engage with alcohol marketing on facebook.Addiction Research Theory,25(4), 273-284. Tebb, K. P., Erenrich, R. K., Jasik, C. B., Berna, M. S., Lester, J. C., Ozer, E. M. (2016). Use of theory in computer-based interventions to reduce alcohol use among adolescents and young adults: a systematic review.BMC public health,16(1), 517. Utter, J., Denny, S., Teevale, T., Sheridan, J. (2017). Energy drink consumption among New Zealand adolescents: associations with mental health, health risk behaviours and body size.Journal of Paediatrics and Child Health. White, J., Walton, D., Walker, N. (2015). Exploring comorbid use of marijuana, tobacco, and alcohol among 14 to 15-year-olds: findings from a national survey on adolescent substance use.BMC public health,15(1), 233.