Tobacco is one of the leading preventable causes of death in Malaysia. Under the current law, smoking is banned in all public places. These include amusement centres, theatres, hospitals, clinics, public vehicles and air-conditioned restaurants. Likewise, anyone under age of eighteen is not allowed to buy cigarettes or any tobacco products. If the seller is not sure of the buyer’s age, then it is advisable to check his identity card. Free cigarette samples are not allowed to be distributed at the public events or places as this carries a maximum fine of RM 5000 or not more than two years’ jail. Cigarette advertisements in all locally published materials are also banned with the maximum fine. The purpose of our government set our all these rules is to control the use of tobacco in our country; however, smoking should be banned in a country because it is bad for health, environment and the economy.Nicotine, which is an alkaloid derived from the tobacco plant, is a chemical that has powerful effects on the human body. It not only has direct effects to smokers’ health but also to the non-smokers’ health. When a smoker takes a long drag on his cigarette, he inhales deeply, forcing smoke into the remotest parts of his lungs. The smoke contains tar and nicotine, which attack thousands of air sacs in the lung; as he continues to smoke, his air passages become increasing coated with tar, which includes several cancers causing agents. As the tar residue continues to build up in the air passages over several years, they begin to change the surface cells of the passages cancer cells begin to increase in number within a few years, lung cancer often appears. By the time a diagnosis finally confirming the presence of lung cancer, the disease has usually spread beyond control. Furthermore, the harmful chemicals in tobacco smoke pass through the placenta to the fetus. It can result low birth weight babies who are more likely to have health and behavioral problems in children…


It’s a law in the United States that an organized prayer in a public school would be considered as unconstitutional. Furthermore, the only type of prayer that is constitutionally permitted is a private and voluntary student prayer as long as it doesn’t interfere with the school’s educational mission. Recently, the controversy over whether the government should or should not allow prayer in public schools has been more of a concern to the public, creating differing opinions in the matter of politics mixing with religion. One group of people is the liberals who believe that religion has no place in the government – not supporting school prayer. The other group of people is the conservatives who believe that there should be religion in schools, but I for one, side with the liberals. A separation of church and state would be the most satisfactory solution to the prayer controversy, there’s no need for arranged prayers in a public school. In fact, allowing the exercise of religion in public schools will lead to more debates between the government’s institution that involves schools and the churches that represent people’s religious beliefs. To avoid such arguments, it would be far more efficient if religious prayers were kept out of our public schools.
If religious and moral teachings play a part in public schooling, it will create ethnic intolerance in families and schoolmates. Some students may not be able to partake in certain school prayers because the practice goes against their own religious beliefs. Then students who were unaware of their religious differences will start to discriminate against other students whose religion they think is less superior to their own. When a person is stereotyping about another’s religion, the victim might feel pressured to change their religious beliefs to be accepted by their peers. This then arises another issue of parents that don’t approve of their children to be adopting beliefs that may be contrary to the parent,…

Project Based Curriculum

Nicholas Gibson
10447 Dryhill Road
Confluence, KY 41749
Jody B. Campbell
625 Big Willard Rd.
Busy, KY 41723
Dear Mr. Campbell:
I am writing you this letter to express my opinion about the use of projects in the middle school curriculum. I for one am a staunch supporter of project-based assignments at the middle school level, and for that matter, in all grades.
I feel strongly about this issue because it is of my belief that projects are very beneficial to student learning. I think completing projects allows students to show their creativity and be more ‘hands-on’, it promotes the use of technology and research skills, projects often times lead to increased family and community involvement, they provide opportunities to incorporate more real-world learning, and they instill a sense of ownership and pride in the student once the project is completed.
I recently was assigned a bridge building project, where I had to design a bridge and figure cost of materials. This definitely tapped into my creativity and hands-on learning, family involvement, and real-world situations. I made my design and asked advice and received help from my dad when I hit stumbling blocks, and the project definitely enlightened me on the huge expense and time involved in building a bridge.
I have also been assigned long-term projects where I have been asked to create power point presentations on ‘Native Americans’ and ‘The Roaring Twenties’. A lot of technology and research was required of these projects. I now know the ends and outs of creating a slide show presentation and feel confident that I can research any topic for information.
The most important thing I have gained from my project based learning is a sense of pride and self-confidence in my work. I am proud of the products I create and enjoy sharing them with others, and isn’t that what learning should be about, having fun while acquiring new knowledge and skillsAs you can conclude Mr. Campbell, I…


Gutierrez advances the idea that “Far from being ‘normal’ or ‘natural’ features of human life, poverty and oppression are the products of sin – of greed and lust for power – among the affluent.”
How is it that the affluent are the cause? Do you think that Gutierrez’s statement is applicable to the United States? Support your thoughts.
• Almost half the world — over 3 billion people — live on less than $2.50 a day.
• The GDP (Gross Domestic Product) of the 41 Heavily Indebted Poor Countries (567 million people) is less than the wealth of the world’s 7 richest people combined.
• Nearly a billion people entered the 21st century unable to read a book or sign their names.
• Less than one per cent of what the world spent every year on weapons was needed to put every child into school by the year 2000 and yet it didn’t happen.
• 1 billion children live in poverty (1 in 2 children in the world). 640 million live without adequate shelter, 400 million have no access to safe water, 270 million have no access to health services. 10.6 million died in 2003 before they reached the age of 5 (or roughly 29,000 children per day).
• The poorest people will also have less access to health, education and other services. Problems of hunger, malnutrition and disease afflict the poorest in society. The poorest are also typically marginalized from society and have little representation or voice in public and political debates, making it even harder to escape poverty.
• By contrast, the wealthier you are, the more likely you are to benefit from economic or political policies. The amount the world spends on military, financial bailouts and other areas that benefit the wealthy, compared to the amount spent to address the daily crisis of poverty and related problems are often staggering
Prosperity causes poverty. One of the most extraordinary sentiments existing in the United States today is that high incomes and high profits are unearned or undeserved,…


bl opgsd dddd dd ddddd ddd dddddd fgfg fgfdgfgfgf ffffffffffReview Chapter 3 of your textbook, focusing on pages 186, and 212 – 219.
Complete Practice & Apply exercises 1 – 4 on pages 212 – 219. You will be posting your analysis and responses to the reflection questions both here and on the discussion board (one copy must be posted in the gradebook and one copy must be posted on the discussion board). Your analysis should be about 1,000 words. Please visit your Course Documents folder to view a rubric that will determine your grade for this exercise.
Respond to the “Reflect on Your Analysis” questions on page 219 of your textbook.
Publish your analysis by posting it on the discussion board. Include your responses to the reflection questions. You will find directions for posting your writing exercise on the discussion board in the Course Documents folder.
Respond to another student’s post with comments and/or suggestions.
Prepare for Quiz 7 (take the quiz after you complete this assignment).
fffffffffffffffffffffffff ddddddddddddReview Chapter 3 of your textbook, focusing on pages 186, and 212 – 219.
Complete Practice & Apply exercises 1 – 4 on pages 212 – 219. You will be posting your analysis and responses to the reflection questions both here and on the discussion board (one copy must be posted in the gradebook and one copy must be posted on the discussion board). Your analysis should be about 1,000 words. Please visit your Course Documents folder to view a rubric that will determine your grade for this exercise.
Respond to the “Reflect on Your Analysis” questions on page 219 of your textbook.
Publish your analysis by posting it on the discussion board. Include your responses to the reflection questions. You will find directions for posting your writing exercise on the discussion board in the Course Documents folder.
Respond to another student’s post with comments and/or suggestions.
Prepare for Quiz 7 (take the quiz after you Review…

Should the U.S. switch from GAAP to IFRS

GAAP Rules to IFRS Principles
Should the U.S. Switch
IntroductionFinancial reporting has experienced one of the biggest revolutions in history with the introduction of the International Financial Reporting Standards (IFRS). The IFRS is a set of accounting standards developed by the International Accounting Standards Board (IASB). IFRS has already been adopted by more than 12,000 companies in over 100 nations and is becoming the global standard for preparation of financial statements for public companies. The IFRS has brought about some questions as to whether the U.S. Securities and Exchange Commission (SEC) should switch from their traditional General Accepted Accounting Principles (GAAP) to a less regulated financial reporting system, such as International Financial Reporting Standards (IFRS).
History of the IASB and Development of the IFRS
The IASB began operations in 2001 replacing the International Accounting Standards Committee (IASC). The IASB is an independent, private-sector body that develops and approves IFRS. It operates under the oversight of the IFRS Foundation. According to Deloitte Global Services Limited (2010), the objectives of the ISAB under the IFRS Foundation are:
• (a) To develop, in the public interest, a single set of high quality, understandable and enforceable global accounting standards that require high quality, transparent and comparable information in financial statements and other financial reporting to help participants in the world’s capital markets and other users make economic decisions.
• (b) To promote the use and rigorous application of those standards.
• (c) In fulfilling the objective associated with (a) and (b), to take account of, as appropriate, the special needs of small and medium sized entities and emerging economies, and
• (d) To bring about convergence of national accounting standards and International Accounting Standards and International Financial Reporting Standards to high quality…

Business Model and Strategic Plan Part I.doc

Business Model and Strategic Plan Part 1 Any businesses’ success must start with a great strategic plan. This strategic plan must adhere to all the objectives and goals set forth for the business. The plan starts with strategic management which is the decisions made by management in implementing the actions of the strategic plan to accomplish the objectives of the company to become successful (Pearce, 2013). These plans are generated from the mission statements and vision that the company set forth to achieve for the future success of the company. The vision, mission, and values of a company will differentiate itself from its competitors in the market. Also, companies have to become innovative to stay ahead of their competitors and formulate different ideas than their competitors to keep their strategic plan for the future a reality. This paper will conceptualize a new product or service for an existing company and explain why it is so important to stay innovative in today’s market. Then, it will describe how the new product line or service will be able to stay competitive and achieve the customer’s needs. Next, it will provide a business model that will explain what the goal is for the new product or service for the future. Also, this paper will describe how the vision, mission, and values will adhere to the company’s vision and mission. Next, it will explain how the vision, mission, and values will guide the strategic direction. Finally, it will describe the guiding principles and values for the new product or service in the context of ethics, social; responsibility, and culture.
Proposal of Product and its Mission
There have been many debates about tobacco companies and the harm of their products on society. Phillip Morris has been one of them companies. They have had many civil lawsuits against them and have had to pay out a substantial amount of their earnings to plaintiffs. But, there is a solution to their bad reputation with society….

Me in 20 years

My life in twenty years Though this period of twenty years is negligibly small on the evolutionary time scale, it is, when considered in terms of man’s span of life, a considerably long period. My friends frown upon my pessimistic attitude so I shall be optimistic when I think of what life has in store for me. If everything remains equal, I would be comfortably off and be pleasantly, burdened with responsibilities.
My physical energy would be very much diminished and 1 would have retired from football. I hope to be a veteran badminton player, playing doubles at least twice a week. Perhaps I would not take to golf, even if I have the opportunity, for badminton is my second passion today, football being the first. I could be mentally restless and I would have developed a few hobbies and orchid-growing will be one of them. I would be inviting friends to play bridge with me on Sundays and we would he absorbed in the game, unaware of the world around, like the lotus-eaters.Now I find myself wildly enthusiastic about everything I do and I have made great plans for the future. I have variously decided to become a pilot, a journalist, an officer, a teacher and a doctor. I wonder how many of my dreams will be realized. In twenty years, I shall be thirty six. At the age of thirty six. I would have chosen one occupation and stuck to it. At the moment, the prospect of a routine life terrifies me. but at thirty six, any other way of living would be difficult.
In spite of all my protestations of remaining a bachelor. I have a feeling that I will be married and be having children by then. I would probably have not more than two or three children. I shall probably have a couple of girls and a boy. I really am not in a position to say anything definite about the kind of woman I am going to marry. Probably I shall be married to a very quiet but intelligent woman who is very practical, efficient. understanding and realistic in her attitudes.Perhaps I would have…

Roles and responsibilities of a teacher

1.1 Explain the Teachers Role & Responsibilities in Education & TrainingWithin further or adult education a teacher adopts many roles and they vary from one learning establishment to another. But in most establishments teachers are responsible for the student’s progress in their studies and their well-being. Although no two individuals are the same, it is the way a teacher implements these tasks that may make them an effective teacher.The role of the teacher has alway been considered a provider of information where the teacher was considered the subject matter expert and knew everything there was to know about the subject they were teaching. The image we all had of a classroom was a teacher stood in front of their class with the students all lined up in neat rows with the teacher passing on the required knowledge to the students whilst the students listened avidly and took notes for revision purposes later.With modern teaching methods this is no longer the case and a teachers role is now more the role of a facilitator who has the responsibility to assist the students to learn for themselves in which ever learning style is best suited to their needs. This whole concept has changed the dynamics of the way we teach, including the layout of the classroom, students doing collective work in groups or even in another part of the school. Some students will be writing whilst others are doing practical work or in the library doing research.The change from traditional teaching can be put down to a number of factors such as the fact that not all students learn in the same manner whilst other students will absorb information faster than others. So the traditional role of the teacher stood in front of the class lecturing will not benefit all students and allow some to keep pace with the programme whilst other will fall behind as they are struggling with the teaching style.One of the main responsibilities of the teacher in education is as an information…

Ban on Guns

Gun bans are very simple in theory, but the results are drastic. Removing all guns from American Citizens will have effects on many aspects of life. This simple plan has been proposed countless times by countless politicians will make many people angry and others happy. This is great in theory, but the real life consequences will outweigh the benefits.There are benefits of banning guns. For example, if all guns were to be banned in the United States, then some of the preventable deaths could have been prevented. For example, a child is left at home and finds a gun in his parents closet. The child accidentally fires the gun and injures himself. This accident would be easily preventable; with the removal of the firearm. The legislators believe that the removal of all guns would decrease the crime rate drastically. Considering that most crimes involve a gun in hand or the person who commits the crime has a gun in hand, this is a logical solution. Those in support of firearms bans argue that having no guns at all in the homes of Americans would make everyone feel safer at home and in public. Banning guns has many benefits, but the criminals would get their guns from an illegal source, such as the black market. Most of the guns used in crimes are bought illegally or stolen anyway, so the ban wouldn’t even affect the criminal’s ability to commit a crime. If criminals need a gun, they will get one.There is a major flaw of the countrywide gun ban; it goes against the second amendment in the constitution. The second amendment gives the people the “right to bear arms” which led to the founding of our country. When we were ruled by a different country that didn’t allow us the proper freedoms, the citizens rose up against them with their guns in hand and overthrew the British government during the revolutionary war. That is the reason that the amendment is in the constitution to permit the general population to form a militia. If an average citizen was denied the…