Effects Of Smoking On Children s Health - 953 Words

Smoking causes serious damage to person’s health. This section look at the cost smoking have on government, most notably, the cost of smoking to the NHS such as prescription costs and the cost of the ‘stop smoking’ campaigns which puts an substantial deficit for the NHS budget. A report published by Health Social Care Information Centre revealed that the illness and disease associated with smoking gives rise to costs in the NHS (Eastwood, P Head, S 2013). The costs of smoking can be categorised into direct and indirect. The direct costs of smoking is the cost of smoking arise from GP consultations, prescriptions for drugs and various costs related to treating diseases attributed to smoking. The indirect cost of smoking would be the psychological impact of smoking in children and other family members, the effect of smoking in employment and social exclusion and isolated resulting from smoking. Research carried out by Oxford University (2009) estimated that smokin g costs of NHS in UK was  £5.2 billion in 2005 which was approximately 5.5% of the total healthcare costs. It is important to consider that this cost does not take into account the costs related to working days lost or social security ill health payments and most importantly the cost related to effects of second-hand smoking. There are three main pharmacotherapies prescribed for the treatment of smoking dependence in UK, which are Nicotine Replacement Therapy (NRT), Bupropion (Zyban) and Varenicline (Champix). TheShow MoreRelatedThe Effects Of Smoking On Children s Health Before And After Your Baby951 Words   |  4 Pages Smoking While Pregnant Smoking while pregnant is a known teratogen. For those who don’t know, a teratogen is an agent or factor that causes malformation of an embryo. Smoking is very bad for a baby’s health before and after your baby is born. Many people don’t understand the importance of this, nor do they understand that not only does an unborn child get the smoke, but all the chemicals in a cigarette as well. Cigarettes contain more than 4,000 chemicals, like nicotine, cyanide, lead, carbon monoxideRead MoreSecondhand Smoking Should Be Illegal1276 Words   |  6 PagesIn our generation smoking still exists even though there are some people who quit smoking and there are some still smoke in ages, however the only problem in our society, people who smoke around youngsters called as well as secondhand smoking is a detective around children and adults. It is important that secondhand smoke shouldn’t be smoking around their own children or underage due to health. Secondhand smoki ng, tobacco smoke is exhaled by a second smoker or is given off by burning tobacco andRead MoreNegative Effects of Smoking on Human Health and the Economy1475 Words   |  6 Pages Moreover, smoking particularly adversely affects womens reproductive health, and smoke exposure on children has had detrimental and some sometimes fatal effects on children. Many studies have examined and outlined the adverse effects of maternal smoking on both the mother as well as on the baby and/or infant ( Hofhuis, de Jongste, Merkus, 2003 Woolbright 1994). Many states such as Alabama required documentation on birth certificates of tobacco use of mothers (Woolbright, 1994). Despite theRead MoreThe Effects of Smoking Bans on Victims of Exposure to Second Hand Smoke800 Words   |  4 PagesThe Effects of Smoking Bans on Victims of Exposure to Second Hand Smoke Exposure to second hand smoke, which for the purposes of this report will be designated SHS, poses extremely detrimental health risks for any and all individuals who consider themselves non-smokers, especially young children and pregnant women. SHS is estimated to contribute to heart attacks in nonsmokers and causes nearly 53,800 deaths in the United States alone on an annual basis.1 According to the United States SurgeonRead MoreSmoking and Brain Cancer in Women: An Educational Flyer1257 Words   |  5 Pagesï » ¿Smoking and Brain Cancer in WomenEducational Flyer[The educational Flyer is designed to inform young women regarding the health issues caused by smoking. Smoking not only damages overall health of women but it can also cause brain cancer. 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Furthermore, thereRead MoreSmoke As An American Citizen1099 Words   |  5 Pages Smoking Parents Tyler McClellan September 9, 2015 British Literature B Life Academy If I choose to smoke as an American citizen I will if I want simply because it is my right to do so, I mean after all is that not what this country was founded upon in the first place? Freedom? Yes it is. Since this is true why would we say you can have your freedom to do as you please but place stipulations on it? Since the United States is a free country it should be anyone`s right to smokeRead MoreThe Effects Of Smoking Ban On Employees And Passive Smokers At Work Place And Home1295 Words   |  6 Pagesthe effects of Workplace Smoking Ban Contents Investigating the effects of Workplace Smoking Ban 1 Aim and Objectives 1 Literature Review / Research Background 2 Research Rationale 3 Learning Outcomes 3 Study Design 4 Type of Study 4 Type of Design 4 Data Types 4 Ethics 5 Risk 5 Required Resources 5 Research Time Frame 5 References 6 Aim and Objectives The kay aim of the research is to investigate the effects of smoking ban at work place on employees and these effects may include health effectsRead MoreLifestyle And The Environment Factors That Affect People s Health779 Words   |  4 Pagesaccess to health care ,better education and employment, but many people who live in less economically developed countries do not have opportunities to live longer because there are many factors that affect their health. They make their lives more challenging such as poverty, race, gender, weather and so on. This essay will describe the lifestyle and the environment factors which affect people s health. Lifestyle factors have considerable effects among people, it affects the health of peopleRead More Teens And Smoking Essay1572 Words   |  7 Pages Teens and Smoking Abstract Cigarette smoking is of interest to the National Institute on Drug Abuse both because of the public health problems associated with this form of substance abuse and because this behavior represents a prototypic dependence process. In the past few years the government has made every effort to reach the masses, in an attempt to curb the exploitation of tobbacco use, and its acceptance among Americas Youngsters. However, cigarette smoking among adolescents is on the rise

My Future Career As A Career Essay - 988 Words

Motivation Latter I have always been thinking about my future, building a career, becoming a successful person and generally finding my own path in the life. My school teachers always noted that I had good abilities in such subjects as mathematics and physics. This increased my interest in exact sciences, and I decided to connect my future career with technological area of activity, wishing to gain success in the future. And if I become successful I will pay back my parents for their warmth and loving tender, as they have been those who have been supporting me throughout my life. For that reason I constructed a plan for achieving this long-term aim. By the plan I accomplished some small objectives: graduated from American International University-Bangladesh (AIUB) in Electrical and Electronic Engineering. Upon graduation I will receive a Specialist degree, which is not recognized by foreign universities due to differences in my country’s educational system. But I want to continue my education in one of German universities. Then I plan to enter one of the best universities of the world for my Master’s degree. I spent much time searching, and at last I chose the Technical University of Cologne among other universities of the Germany. The first acquaintance with your university began from collecting particular information about it. From the data I had found I managed to make some basic picture explaining why I chose it. Your university is the biggest innovative centreShow MoreRelatedMy Future Career : Choosing A Career1360 Words   |  6 PagesMy Future Career Choosing a career is sometimes difficult because there is an endless amount of job possibilities in the world. Ultimately you have to make the choice of what makes you the happiest. In the future I want to become a lawyer, a criminal lawyer specifically. I chose this career because I’ve always had strong opinions on almost everything and I like to get my point across. Also because I grew up watching so many different cop shows and documentaries like Law and Order and CSIRead MoreMy Future Career1529 Words   |  7 PagesMy Future Career Chelsea Riley ENG 121: English Composition II Michelle Pinkard May 29, 2010 My Future Career I have had problems deciding which career field I would like to go into. I have to admit that I haven t really researched the two careers that seem to suit me. I have been looking into Human Resources and Child Development. I know these are two completely different careers, but they are both something I think I would enjoy. I have found all the pros and cons of each career andRead MoreMy Future Career1994 Words   |  8 Pagesprobably changed my mind when it came to my future career at least a hundred times. I have dreamt of being a teacher, a writer, a marine biologist, a baker, an occupational therapist, and many more things. Now, I know for a fact I want to go in to the medical field. 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Merger and Acquisition Motives, Types and Strategies Free Essays

string(31) " cash to the targeted company\." Introduction: Now- a-days in a corporate finance world, the merger and acquisition plays prominent role. Merger and acquisition refers to corporate finance, corporate strategy and manages deals with buying, selling and combining companies to grow rapidly. They bring different small size companies together to form a larger company. We will write a custom essay sample on Merger and Acquisition Motives, Types and Strategies or any similar topic only for you Order Now Actually large size companies makes dare to buy small or other companies to create competition in market, to purchase shares at low price, to reduce cost and risk to achieve efficiency. The key principal behind the purchasing a company is to create over and above value of shareholders of the company. They may involve a single product with multiple technologies. Mergers and acquisition can be used to increase economies of scale and to reduce competition in the market and to improve share value in the market. Black Law dictionary defines mergers and acquisitions as the following: Merger: The union of two or more corporations by the transfer of property of all, to one of them, which continues in existence, the others being swallowed or merged Therein†¦ Acquisition: The act of becoming the owner of a certain property. In the simplest form: In merger, two firms comes together to run a single company by transfer of property is called merger. In merger, same size of companies merges together and establishes new company. In acquisition one company takes over the other company and the company holding majority of share becomes the owner of the company and swallows the other company. Strategic consideration: Strategic management is concerned with company’s environment, policies and goals of company but also manages operation activities. The strategic planning approach to acquisition implies economy of scale. It helps to recognize risks in management. If the investments exploit risks opportunities and can be used for additional investments with positive net present values, the strategy succeeds. Motives behind merger and acquisition: It is cost efficiency. Company funds are properly utilized by establishing various strategies with scale of economy to keep In each and every company transportation takes place on regular basis by acquisition of corporate company we can reduce fright charges by purchasing a supply chain. By purchasing ware house we can reduce ware housing rent. Economics of scale, we need implement new technology for production according to demand and supply. Brand nameattracts customers to purchase a product and they need to fix price lower then competitors. Trend is changed so internet publicity about company, products they produce should be advertised on internet. Integration of operations also reduces the cost of acquisition. Cost low, high profits and automatically it increases share value of shareholders. By merging and acquiring profitable company with company which is in loss in order to offset profits by written off. Manufactures buying out a ware housing chain in order to save on ware hous ing cost. It helps to reduce competitors by selling products at cheaper rate at good quality. By building strengths to improve the skills, managers need to give more dividends to the share holders and it automatically reduces the risk in management. Acquisition: Acquisition requires huge investment of capital. We actually invest capital by thinking that benefits of business concern runs for longer period of time by using the principals of accounting as going concern, consistency and accuracy. Acquisition helps to create value for company. Acquisition method helps to recognize value for intangible assets. Therefore financial statement shows relevant information with transparent Before that we need to study consolidated financial statement of purchasing company related to consideration made by assets, cash or other form of securities. Acquisition process is very complex highly influenced by internal and external factors. We need to secure assets of company by proper control. Types of mergers and acquisition: If smaller company acquires the management control of the larger company and keeps its name for the combined entity is called reverse takeover. It takes place when private company with good prospectus and eager to raise finance will acquire public listed company. Horizontal MA takes place when one company acquires other company from the same line of business. Vertical MA takes place if one business acquires other related chain of business in the organization. Conglomerate acquisition takes place if acquisition takes place between unrelated businesses. Hostile MA takes if one of the people is not interested to agree, then the purchasing company purchases from the share stock market and become the owner of that company. A company holding high shares becomes the owner. Friendly MA takes place when the same size of companies comes together with friendly nature with their willingness and accepted obligation to work. Sources of finance for business acquisition: When a company purchases other company the financial sources of current company may falls inadequate. It needs to find the source of finance to pay for acquisition of business. We can raise funds from there internal and external sources. Shares of company: By acquiring a company which listed first time in stock market, by issuing shares of this company we can raise funds. Deferred shareholders are going to get dividends after the expiry of certain period this also helps to raise funds. By issuing new shares to existing holder of shares or to the share holders of acquired company on pro-rata manner to keep not affected and it can raise finds easily. Other wise by selling shares in the share market and that money can be paid to the targeted company. Shares are of two types. They are equity shares or ordinary shares and preference share. Issuing of shares depends upon the policies of company. Debentures: Debenture holders are known as creditors of the company and they are the first persons to receive interest whether business is running smoothly or not. There will be written acknowledgment containing provision of debt paid and capital need to repay or by selling debentures in the market and we can repay the cash to the targeted company. You read "Merger and Acquisition Motives, Types and Strategies" in category "Essay examples" The principal amount also needs to repay. We can raise finds from this source by taking high risk. Cash: Cash means liquid amount carried by company. It is a cheap source of finance with high reliability. If the company has enough money to pay for acquisition it is a best choice to reduce risk in management. Company becomes insolvent if there is no enough money to operate business. We need to maintain reserves every year so it helps us whenever we are in need. Mortgages: By keeping freehold property and other fixed assets as security company can raise funds and receive cash on loan usually repayable after specific period of time. Retained earnings: Retained earnings acts as source of funds by reinvesting profits that could have been paid to the shareholders of company. It is an attractive source of finance. It serves as self financing by giving reasonable dividend to the holders of shares. Bank lending: Lending is main function of the bank. It issues long term loans, short term loans and medium term loans and it also allows overdraft limited to the transaction with bank. Mortgage act as short term finance. Bank gives loans on turnover of business and credit worthiness of company and interest rate is adjusted with base lending movement rate. This helps to raise funds for acquisition. Government Assistance: Government grants cash and other subsidies to companies with an aim to develop economy by expanding stability in economy by establishing high standards of technology to provide employment opportunities. Government helps the company by providing various fund to takeover other company if it is going to develop economy. Various methods to calculate cost of acquisition: Calculation of acquisition is very difficult task and it is related to capital investment. We need to estimate and evaluate the costs and benefits of acquisition over a period of years; the most suitable method for this will be capital budgeting analysis. Most often we approach stock analysis because we purchase company with cash or securities for consideration. The audit report of acquired company helps acquiring company to take decisions. Acquisition of company requires huge amount of investment. So I suggest acquiring company to implement investment framework regarding various policies and procedures to be followed to reduce cost of acquisition and various tools to predict financial analysis. Therefore by keeping all this matters under consideration there are various methods to calculate cost of acquisition. Purchase method: If the acquiring company purchases the assets of the company more than the face value. The difference is called goodwill. Goodwill appears in the financial statements on assets side. In this method we need to revaluate the net assets. We can acquire a company by making payment by cash, securities and combination of two. Pooling of interest method: In this method, we combine the balance sheets of both the companies at book value. This method doesn’t effects the company by acquiring the assets and liabilities. Therefore this method is no more exists. Analysis to estimate profitability of acquisition: Ratios analysis method: Ratio analysis plays a vital role while calculating profitability, working capital and to estimate share values of company. Mostly we use this method to calculate to know available funds. For calculation of acquisition cost price-to earnings ratio (P/E). It calculates market value per share by it s earning per share of Transferee Company. If it is most profitable then acquiring company can acquire it. Price to sales ratio helps us by dividing current price of stock with its revenue per share. Cash flow analysis: Net present value analysis method is used to calculate present value of both companies and also jointly. It shows the present value of all future cash flows discounted at the cost of capital on present investment. Marginal value of an acquisition helps to know present value of shareholders. This will help us to calculate price and value of benefits. This are the various methods used to calculate cost of acquisition. I think cash flow analysis is best one to know whether the project is profitable or not. Different methods are used by different companies according to their operational and financing strategies. Why and which source of finance is better to reduce cost of acquisition: Mostly we acquire a business by cash, issue of shares or by debt instruments. They can be issued purely by cash, by share or by debt instruments or by combining any of them it is company choice. By issue of cash, it is cheaper source of finance with high reliability. If the company is having enough money then it can repay it fully by cash. There will be no interference in management. It helps to reduce risk of the management. The company becomes insolvent if there is no enough cash to operate. By issue of stock, we can raise money. But if we issue shares to the targeted company we need to pay dividend. They also interference in management and interrupts the smooth going work. If we issue huge shares the value of the shares comes down. By issue of debt stock, we need to pay interest with principal amount with in a period of time. I think it is not a good source to reduce cost of acquisition. According to me, I think combined issue of stock and cash will be the good source of finance. By issuing limited shares with cash we are going to own the targeted company. No interest rate. No interference in management. By keeping sum amount of cash aside for operating the business to runs smoothly and by issuing limited shares we can raise share value of company. Example: In 2005, NEWS CORP owned by Rupert Murdoch acquired MY SPACE social networking site. NEWS CORP acquired MY SPACE for $580 million. At the time acquisition MY SPACE is fifth most visited internet. NEWS CORP acquired MY SPACE by seeing the demand for Google site in internet. It is conglomerate acquisition because they are from different industries. MY SPACE played a dominate role in social networking as well as in cybercafe. In 2007, NEW CORP revenue exceeded $28 million which hold news paper, magazines and television, radio and sports franchises. News Corp is one of the largest media with revenue exceeding $28 million in 2007 which holds books, news papers, magazines, and television, radio and sports franchises. MY SPACE revenue stood at $525 million in ads. In 2008, MY SPACE became a fast growing website in the world. After acquisition MY SPACE continued with its own culture and also empowered with additional resources in order to further growth. Therefore it is one of the successfu l business combinations. BY acquiring my space, News Corp. possessed new sales and advertising channels and it is able to provide operational and financial resources. It became possible only by implementing proper corporate strategy to reduce cost of acquisition. I think they provided cash flow analysis to calculate cost of acquisition to know the net present value for future inflows on investment. Conclusion: Through this example, I conclude that proper strategic implementation helps the acquiring organization to succeed. Acquisition is capital budgeting process so firstly to acquire a company we need to check the credit worthiness of business through various sources of funds. I think sources of funds from the share holder and bank loans are best suitable to raise funds and I suggest that cash flow analysis is the best way to calculate cost of acquisition because this analysis helps us to find the net present values for investments and also internal rate of return on investment. An acquisition is said to be effective only when firm maintains financial flexibility and adaptability in management. Buying firms with assets helps to face competitiveness. They need to maintain additional finance not to forgone profitability project. References: Salter, Malcolm s., and wolf A. Weinhold. Diversification Through acquisition. New York: Free press, 1979, partII. Synergistic gains from corporate acquisition and their division between the stockholders of target and acquiring firms,† journal of financial economics, 21, 1988. Gaughan, Patrick A. Mergers and Acquisitions. New York: Harper Collins, 1991. Carney, William J. Mergers and Acquisitions. New York: Foundation Press, 2000. How to cite Merger and Acquisition Motives, Types and Strategies, Essay examples