Enron's Fall

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In today's society of dot com companies you see many organizations rise and fall everyday. It is not a big surprise to see e-commerce companies fall after only weeks, months, or even a few years. However when you see a tried and true steadfast company filing a Chapter 11 people are mystified. The company Enron was one of these pillar companies, whose financial demise shocked America in particular. The world and people in general were in awe to find out that this company was in fact filing for bankruptcy. People lost millions of dollars due to the drop in stock and were in disbelief. But where did the catastrophe start? Who is responsible for the collapse of a multi-million dollar a year company? There is no one person, or idea that collapsed Enron. There were many business practices that were ignored, accounting was done poorly, and there were poor managers in the middle ranks. These as well as poor managers and decision-makers at the top combined lead to the fall of Enron.

After hearing the news and reading numerous articles many people have realized that the collapse of Enron did not happen over night. One of the many faults that Enron had was the leniency on its employees, in regards to corruption. Many times the company did some fancy accounting to help make the numbers look better, but when caught the executive management did nothing to correct the problems. In fact the companies problems go back to 187 where the company's auditors had learned of a billion-dollar scandal that was being ran at their Valhalla, NY site (Fowler, Oct 00). In fact the employees were kept on the payroll and Enron tried to cover up the problem. Not that that was bad business, but to help cover up the losses, the company only reported an $85 million loss when sources said it was at least $16 million (Fowler, Oct 00). A second incident of corruption in the employee ranks was when Enron gave bonuses for trades. Individuals would earn % on the value of the entire deal and were paid upfront before the project made money (Fowler, Oct 00). Of course employees would give a high estimate on the value of the project making more money than they should have leading to obvious problems (Fowler, Oct 00). One division in particular alleged profits so outlandish that when the company realized these fabrications, all bonuses for this division were halted (Fowler, Oct 00). With all this corruption going on with employees and traders, Enron did not have much of a chance to stay afloat.

With all the number crunching going on, the management felt they had to hide all the financial disasters to keep the public happy and keep stock prices high. Enron started doing some creative accounting to keep the numbers high on paper and in stock prices to stay on top. In 1 Enron formed two separate companies in which they fused all their own cash and stock. The idea behind these two companies was to become sources of capital and to buy assets from Enron. Designed to spread the wealth, the companies risked passing money around and covered each other's back for awhile. In one example Enron purchased $100 million worth of fiber optic items in which, $0 million was paid to Enron and the remaining $70 million was in the form of an IOU. Enron later sold the fiber optics for $11 million in which it then paid an "agency fee" to the LJM for $0. million. To make matters even more complicated LJM sold the remaining fiber for $11 million in which they paid off the IOU to Enron, however Enron also had signed a contract with one of the investors for $11 million to help the buyer of the fiber optics out (Fowler, Jan 00). Maybe the very collapse of the company was due to this fancy accounting that the accountants were cheating the system with. Making the company look like it had made more money that it actually had, or reducing their credit risk in certain purchases Enron was playing a dangerous game.

If the corrupt employees and "fancy accounting" was not enough for the company to crumble, the management style of Enron also caused the company's demise. A particular example of this was when Andy Fastow was allowed to be Enron CFO and managing director, this was a conflict of interest in many ways because people felt he represented both buyers and sellers, which could lead to insider trading. He earned as much as $0 million through his role with the partnership while other employees also reaped the benefits (Fowler, Jan 00). Another management style that was an error for Enron was under the guidance of the top executive Jeff Skilling. His attitude of making profits now and worry about details later was an aggressive philosophy and one that proved to fail in the end. As well as his philosophy he put fear in his employees and terrified those people who did not meet the companies goals (Fowler, Oct 00). His management style eventually lead to errors made on the books as well as expenses catching up to him down the road.Buy custom Enron's Fall term paper

As you can see this "fancy accounting", corrupt employees, and management styles led to Enron's bankruptcy. The loss of over 4,500 employees and disarray of the entire ordeal has left this as one of the United States most talked about fiascoes (Rice, Oct 00). The effects that these disasters have put America at risk. With such a weak market, businesses should be cautious in their practices. If one lesson was learned ramification of scandals are felt all across the homefront. Possibly if one of these events had happened without the rest, the company would have pushed though. Though with the combination of all these problems within one company bankruptcy was bound to occur..Reference.Fowler, Tom. "The pride and the fall of Enron" Houston Chronicle 0 Oct 0.Fowler, Tom. "Energy giant restates finances to account for lost $600 million".Houston Chronicle 17 Jan 0.Rice, Harvey and Murphy, Bill "Employees' lives transformed in aftermath of Enro.Collapse". Houston Chronicle October 0.

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How To Produce Cheese In The Classic Romanian Style

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Romanians dont actually produce cheese. They buy it from the store. Most of them dont even like cheese. Back in the 150s someone tried to make cheese but Im not sure of their name or what city they were in. Most likely it didnt turn out very well, but there is no way to know..Im not crazy about cheese myself. I wrote the book just as the way to past time while I was in prison. Everyone told me I was crazy. Who cares about the cheese buying habits of Romanians? Well I do dammit. Someone has to..Anyway after much research I cocncluded that Romanians dont make cheese. They just go to store when they want some. Im sure they have a favorite kind that could be determined by statistics, but lacking government funding I was unable to find out. Its amazing in the 0th Century that a country like Romania wouldnt keep more accurate accounts of what cheese its citizens were buying.I challenge the Romanian government to make this a priority in the next ten years. Keep track of all cheese purchases and then we can figure out which is the most popular. I can then come out with a second edition of my book with the updated figures.

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Perhaps I could even sell the book in Romanian stores and then everyone can keep tabs on what their fellow citizens are buying..I simply cant believe I havent met the word length yet. Im too lazy to count it anyway. How many more can they possibly want? Help me, Im going insane. The Buying Habits of Romanians in the 0th Century. AuthorDave Barle.

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Racial Harmony

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Dear Dinesh. Greetings pal. How are you getting along over at London? Are your old bones adapting to the harsh and cold weather over there? Remember to wear a few more layers of clothing. Anyway, I was just flipping through the photo album and recalled those good old memories that we once had. Ah…those were the days.. Can you still remember that we like to go around the island and try out those tasty delicacies? Satay, Laksa, Roti prata… I really miss that but can't eat too much of those oily food either. Getting too much cholesterol at the age of 74 isn't good to my health.. When I saw my great grand children playing the five stones, I still remember that we used to fight who would throw them first. Thinking back, we were so childish to fight over such small matters..

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I really do appreciate you as a friend of mine. Though we are from different races and of different cultures, however, we can get along with each other very well. When I needed help, you were there. When I need a listening ear, your ear never fails to appear in front of me (grin). We never fail to celebrate each other's traditional new years together. Your parents were so good hosts whenever I went to you house to play with you. Hey, I really think that you are a great friend of mine. Thank you so much for everything! Forget me not, or else you will be in deep trouble.. I'm tired after writing so many things. I think I better turn in early. Take care my friend.Awaiting for your reply.Xiao Mei.1th February 147..

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Diego's Game

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Among all the soccer players around the planet, Diego A. Maradona was one of the best a short-framed, awkward, short-hair man whose purpose in life was to score goals as if he had been playing soccer in his past life. While he is playing a game, it surprisingly seems as if he had played the game one day before, eluding easily and deliberately the opponent player through the green field, dragging his chubby body with the ball into the opposite goal side, and conducting the ball home.Going to play a game in the middle of the field, he usually takes off his light and stretchy soccer accessories he will not use during the game. Then, he hands them to a water boy, and starts spreading some creams over his legs that give him a fresh smell like alcohol and herbs, finally warming up his body. At first, the uncontrolled crowd, who does not have any idea about who he is because of his small and complex physical appearance, starts discouraging, swearing, yelling, and throwing trash at him. After these aggravations and being ready to play, the'king Maradona,' full of self-confidence, jogs carelessly onto the field, grabbing some grass from the ground and making the sign of the cross in himself. The only thought he has in mind is to play his best and score goals in the game. Next, by doing the initial shot in the ball and start giving an offensive game, Maradona knows the game has started and there is no stepping back; in his eyes he shows all the problems he has been through and his unwonted scars that lie over his legs are witnesses of the many goals he has accomplished. As a predator, he examines and tests his opponents during the first minutes of the game until he knows how to hunt them. Then he gets the ball away from them and does what he knows how to do goals.Then, as if his shoes had wings, Maradona starts running like a jaguar through the field, keeping the ball at all moments with his magnetic foot to finally score an unavoidable goal. The ball, following the course of the shot, flies through the air as an eagle and goes inside of the net.Maradona, with sweat going down his face like a torrent of water and satisfied with his playful performance, knows it is the right and appropriate time to get out of the game. Giving a vociferous scream, Maradona asks to the coach, who is thirty-five feet away, for a change of player. Next, slowly and exhausted he starts getting away from the game receiving this time applauses instead of boos. The sound of the applauses is similar as the sound of the waves on the ocean

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The next thing Maradona does after the game is to put on his light jacket. It displays his last name on the back and the national team colors blue and white; also, there are two stars in the right front side of the jacket that represent two championships won. This jacket protects him from the freezing wind and keeps his short and musclar body warm during the rest of the game. After watching the game attentively from the old and broken bench, Maradona grabs a small bottle of water to calm down his thirst and asks his coach, "Hey, how do you think I did this time?" The coach, scratching his right ear, answers, "What can I say Diego? You always do more than I ask for; you are the best."This is how the biggest soccer hero ever, has always given the best of himself in every game. Promising his mother to take her out of the poverty, he knew there was just one way to go on soccer. What he did throughout his long years of experience and his prosperous knowledge about soccer, it makes him one of the best and unforgettable players ever. The short-framed, awkward, short-hair man will be always in his fellow's hearts, and for everything he did and every goal he dedicated to us what we can give back is a "We love you Diego...

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Final Game

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No one could believe that our weakly and unlucky soccer team has gotten so far in the finals of the most awarded soccer tournament ever. This unbelievable event had been through years on the dreams of all the loyal and patient spectators. Even I couldn't believe it either, since my hope for that team had gone very far away, but I knew it the final was going to be as we never imagined. My friends and I were extremely euphoric about it. In the final game, getting in into the classic and monstrous stadium, which had been renovated for the game, we could feel how people were abnormally happy. In the narrow and complex entrance, you could see how people were pushing to each other as if they were possessed by the evil. Even though the euphoric audience had already the begrudged tickets, which they bought for an exorbitant price, they though were not going to make it to watch the game. The smell among the crowd was strong enough to distress all the innocent children present. The hallway of the entrance had been finely decorated with so many attractive posters of soccer figures that you couldn't even count and see. Finally, in the entrance, there was this gigantic and experienced security guard, wearing police sunglasses, who was getting the tickets from all the impatient and wild audience. You could see in the guard's face factions that he was a totally serious and strict person about his job; he didn't like to be goofing around with anybody. When it was my turn to hand in my ticket I could feel the good and severe security the stadium had gotten for the final game, which it was lacking for several games in due that past games were not important at all.Putting my first step inside of the stadium, I could hear how people were singing in one same rhythm as if they were being instructed by the magic of the moment. Not only could you see young people, you also could see people of any age. The smell of the beer and cigarette was through the polluting air since the only thing every one cared was to have as much fun as possible. The sensation that went through me was of unity and effort to urge at no risk to our team. Also, the brilliant blue sky looked as a rainbow for all those colorful balloons, threw them by the children,..

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Pollution

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Inventories / Use Pattern.This program produces databases on toxic chemicals releases to air, water, and land through the National Pollutant Release Inventory, and industry self-reporting activity. Use patterns of commercial chemicals, including pesticides, are developed on an as needed basis..Air and Wast.This program is aimed at the reduction of environmental impacts resulting from sources of air pollutants, including combustion processes as well as the reduction of impacts from solid waste management at federal facilities..

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Toxic Chemicals.This program measures the environmental risks associated with priority toxic substances in the region as well as selected substances of national concern. Control strategies are developed for the highest risk substances.Pesticide.This program quantifies the environmental impacts from high-risk pesticide use and develops mitigative measures for regional pesticide programs, primarily those at federal facilities.Alternatives to Pesticide.Many city dwellers expect instant solutions when it comes to controlling insects and weeds in their gardens and back yards simply spray a pesticide and the problem is solved. Unfortunately, its not as simple as that. Pesticides have to be poisons, otherwise they wont work..Like any poison around the home, pesticides should be used as a last resort and with extreme caution. Have you ever stopped to consider that for some pest problems you may not need a pesticide? On the small scale of yards and family gardens, non-chemical pest control can be a feasible alternative.Why Try Alternative Pest Control.Pesticides are toxic to many forms of life in addition to the species to be controlled. Honeybees and useful predatory insects such as ladybugs can be killed outright when the pesticide is applied. Pesticide residues can accumulate in the food chain, causing damage to birds, fish, and other forms of animal life. In many cases these side effects are not immediately apparent, but show up later; for example, in the abnormal eggs laid by birds that have fed on pesticide-treated insects. Ultimately some side effects may extend to human life as well..Using a pesticide can be compared to taking a prescription drug, in that the benefits must be weighed against the side effects. Pesticides alleviate symptoms, but do not provide a cure they have not eliminated one insect species from the planet. In fact, extensive use of pesticides in agriculture has led to the development of genetically resistant insect and weed species that are no longer affected by some commonly used pesticides..Alternative Methods of Pest Contro.Chemical insecticides are a useful tool in the control of insect pests but they are not the only method available. The homeowner has a number of biological and cultural options that, from an environmental and health viewpoint, are more attractive. A rigorously followed pest management program around the home and garden will hold pest populations at a level where pesticides will seldom be required and then only as a last resort.The phrase pest management is intended to convey the concept of managing pest populations rather than controlling them. Pest management is a systematic approach to keeping pest populations below the economic/aesthetic injury level. It demands some knowledge of insect life histories and the influence of the physical environment on pest reproduction, survival, and distribution. Much of this information is available from both provincial and federal agriculture departments.Companion Plantin.Vegetables and flowers have different odours and root secretions that are believed to affect the activity of insects and the growth of nearby plants..Plant marigolds and other members of the chrysanthemum family throughout the garden to protect tomatoes, beans, and other plants from a variety of insects..Sow aromatic plants at intervals throughout the garden to ward off pests. Chives, dill, nasturtiums, geraniums, thyme, basil, celery, mint, garlic, and onions are examples of aromatic plants often grown for their own value anyway..Basil is said to keep tomatoes free from infestation, and savoury to protect beans. Onions or garlic sowed next to carrots will foil the carrot fly..Plant horseradish at the corners of a potato patch, and plant beans near potatoes to repel the Colorado potato beetle..Consult gardening books and magazines. Again, magazines such as Harrowsmith and Organic Gardening are a good source..Conclusio.Remember that pesticides only relieve symptoms… they are not a cure-all. Insects will never be eradicated. Instead, why not tolerate minor flaws and blemishes on fruit and vegetation? Think of your yard and garden as a small portion of nature in which pests too have their place. Oftentimes nature provides its own pest control in the form of birds or other insects that feed on the species we consider nuisances. But if you do want to give nature a helping hand, next time consider the alternatives before reaching for a spray can.Centralized Composting Helps to Complete the Carbon Cycl.What is composting.Composting is a natural process whereby microorganisms transform organic waste materials into a soil- like product called humus. Kitchen scraps, leaves and yard waste, paper, wood, food-processing wastes, as well as agricultural crop wastes and animal manure, are excellent organic waste materials that can be composted..Composting has two benefits it helps to reduce the amount of waste going to landfills and to recover a valuable resource. It is estimated that about 40 to 60 percent of the total waste stream could be composted.For the composting process to work best, it is important that the microorganisms have a continuous supply of food (i.e., organic wastes), water and oxygen. As well, managing the temperature of the composting material is important to make the process work..Although most organic wastes supply all of the nutrients necessary for the microorganisms to grow, they grow best with certain levels of carbon (C) and nitrogen (N). Paper, leaves and wood are high in carbon, while grass clippings and vegetable trimmings are high in nitrogen. The materials in the composting recipe need to be mixed in the correct combination to create the right C N ratio..Woah.The number of centralised composting facilities throughout Canada has more than tripled from 0 to over 10 since 18.The Carbon Cycl.Carbon is an essential component of all living things. It exists mostly as carbon dioxide in the atmosphere and oceans, and in fossil fuels stored beneath the Earths surface. The major steps of the carbon cycle are thes.ɨ Carbon dioxide in the atmosphere is absorbed by plants and converted into sugar by the process of photosynthesis.ɨ Animals eat plants, breaking down the sugars and releasing carbon into the atmosphere, oceans and soil.ɨ Other organisms break down dead plant and animal matter, returning carbon to the non-living environment.ɨ Carbon is also exchanged between the oceans and the atmosphere.Composting helps complete the carbon cycle by returning the carbon to the non-living environment by decomposing plant and animal matter.Types of Compostin.Composting can be done in many different ways. Types of composting range from residential or backyard composting to mid-scale and central municipal or industrial composting systems. Selecting the most suitable method depends on the amount and type of organic materials to be composted..Residential or backyard composting means that an individual household composts most of its food and yard waste in a container located outside the home. Worm composting is a viable option to compost kitchen waste indoors. This is the simplest and most cost-effective method because collection, transportation and costs are avoided. People benefit directly from their own efforts by producing a valuable additive for their own garden soil..However, not all food and yard waste can be managed so simply. Organic material from commercial sources, such as restaurants, supermarkets, apartment buildings and food manufacturers, needs to be managed differently. This is where mid-scale and centralised composting fits in..Both mid-scale and centralised composting involves significantly larger quantities and a larger variety of organic wastes.Mid-scale composting is the on-site management of organic waste generated by a group of people, such as in an apartment complex, office building or hospital. This avoids the transportation of organic waste. Centralised composting involves the collection and transportation of organic materials to a special facility where it will be prepared and processed into compost..Woah.Approximately half of Canadas population lives in areas which have access to some type of centralised composting.Centralised Composting Facilitie.The design and set-up of a centralised composting site must take into account such factors as the type and volume of organic waste, waste collection methods, sorting, storage factors and the end use for the finished compost. Quality organic waste and good operating procedures ensure the production of high-quality compost.Among the most common centralised composting process technologies, in order of increased technology, ar.Windrow.Organic materials are placed in long triangular rows called windrows. Windrows are turned and watered occasionally to ensure that the microorganisms get an adequate supply of oxygen and that any clumps of organic material are broken up.This method is commonly used for composting leaf and yard waste, commercial food wastes, or such speciality items as shredded Christmas trees..Static Aerated Pil.Organic waste materials are formed into windrows over perforated pipes. Rather than the windrows being turned, air is supplied to the microorganisms through the pipes..Almost all municipalities own the necessary equipment required for centralised composting operations using windrows or static aerated piles. This means that the capital costs are relatively low..In-Vesse.In-vessel systems are either fully or partially enclosed, and can handle more material in a smaller space than windrows or static aerated piles. However, they tend to be more costly. These systems provide better control of aeration, temperature and the moisture in the organic materials being composted, all of which result in faster decomposition.If necessary, water can be added to maintain the correct moisture level, and air can be pumped in to provide oxygen and to control the temperature..Although different in-vessel systems are available, they are generally of three basic types channels or troughs, containers and rotating drums (sometimes called tube digesters)..Channels (or Troughs.The composting process takes place in long rectangular troughs or channels. The organic waste materials are mixed so that the clumps are broken up and the material is aerated..Container.Composting takes place in closed containers that are supplied with air. Excess moisture and exhaust airs are removed from the containers to maintain ideal conditions for the microorganisms throughout the process.Rotating Drums (Tube Digesters.Organic waste materials are added to a drum which is continuously rotating. The rotation ensures that the microorganisms are constantly supplied with the oxygen they need and that all of the organic waste materials are exposed to them. The material remains in the drum for three to five days and is then transferred to windrows for final curing..Anaerobic Digester.Organic waste materials can also be digested in an oxygen-free, or anaerobic, environment by micro- organisms that do not need oxygen. The length of time required to digest the organic waste material varies according to the individual technology usually between two and twenty days. The process produces humus, methane and carbon dioxide. The methane is captured and converted into energy. Following digestion, the humus is transferred to windrows for final composting.Composting has two benefits it helps to reduce the amount of waste going into landfills and to recover a valuable resource. It is estimated that approximately 40% to 60% of the total waste stream could be composted.CANADIANS DISPOSE OF ABOUT MILLION TONNES OF WASTE EACH YEAR. IMAGINE SIX FOOTBALL FIELDS PILED ONE KILOMETRE HIGH WITH GARBAGE! COMPOSTING CAN BE PART OF THE SOLUTION.IN ADDITION TO REDUCING THE AMOUNT OF WASTE GOING TO LANDFILLS, COMPOSTING IS ONE WAY TO RETURN NUTRIENTS TO THE SOIL. IT HELPS TO COMPLETE THE CARBON CYCLE. COMPOST IS A VALUABLE RESOURCE IN ITSELF FOR LANDSCAPING, IN POTTING SOIL FOR THE HORTICULTURAL INDUSTRY AND IN AGRICULTURE. BACKYARD COMPOSTING IS NOT ALWAYS APPROPRIATE. INDUSTRY HAS UNDERTAKEN LARGE-SCALE CENTRALIZED COMPOSTING PROJECTS AND SOME MUNICIPALITIES HAVE ALSO DEVELOPED CENTRALIZED COMPOSTING FACILITIES AND PROGRAMS FOR ORGANIC WASTES.Natural causes volcanic eruption spews pollutant.forest fires haze, swamps that release methane gas, wind action that creates dust storm.Human burning, improper waste disposal, industrial accidents, and agricultur.Air pollutants co, SO, nitrogen oxides, suspended particles.

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Computing Our Way to the Future

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Life in the United States changed for the better due to the invention of the computer. Personal computers revolutionized the way people live their lives. From the novice computer to the most sophisticated central processing unit, personal computers are now accessible to everyone due to their availability and affordable prices. At home, every family member can use the personal computer. Dad can work on his golf swing, while mom finds new recipes, and their child can write his or her English paper. Like the personal computer, the Internet has paved the way for the future. The Internet has more information than any book can ever hold because the Internet is always being updated. The Internet connects people together from all over the world. Last week, for example, I was talking to my friend Aaron on the Internet. He is from the Philippines, half a world away. As a result, without the Internet available to me, my telephone bill would be sky high and I would not be able to talk to my friend as much as I would like to. Personal computers and the Internet have changed the world around us, but robots make our world easier. In the past, manufacturing a car was difficult and time consuming and sometimes deadly. With the computers inside the robots, making cars are now easier, less time consuming, and safer than ever. For instance, the Ford car company can now produce two hundred mid-sized cars in a span of a day. In the past, two hundred cars were produced in a month. Obviously, computers are taking us to a better and brighter future due to its ability to make things easier and more precise for us..

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