Determination of Heavy Metals in Cow Milk

Determination of Heavy Metals in Cow Milk The cow milk feeding concept of infants, in the larger parts of Lake Victoria basin of Kenya, for about the first six months after birth, has immensely invigorated the interest in investigating the presence and levels of some heavy metals in cows milk. Toxicity of a heavy metal depends on its fractional bioavailability and concentration in the environment, therefore its speciation is of great importance. The knowledge of concentrations of toxic heavy metals like cadmium, chromium, copper, iron, lead and zinc in cows milk is hence very necessary. Fresh milk samples from lactating cows will be obtained by self milking into sterilized polyethene bottles and labeled according to time, date, location and replicate. Other parameters that will be collected from the three locations on the basis of 7-day interval and thereafter investigated include: grass feeds, sediments, water, soil, and lactating cows faecal drops and urine. This information therefore gives a suitable background for assessing and determining the concentrations of heavy metal contaminants on cows and their subsequent intake by human. Few drops of 0.1 M trichloroacetic acid will be added to the sample for coagulation and the aqueous layer heated at 500 °C for one hour. Digestion will be done with 0.5 M nitric acid as presence and concentration of heavy metals analyzed using an Atomic Absorption Spectrophotometer, AAS. Statistical analysis will be conducted using MSTATC two factor complete randomized block design, with the heavy metal concentration as the main factor with the locations as the sub treatment. The package will perform analysis of variance (ANOVA) at P †°Ã‚ ¤ 0.05 with two factor experiment and students T-test at P †°Ã‚ ¤ 0.05. The mean, standard deviation, range and linear correlation co-efficient on the measured parameters will be determined. The study is expected to give an indication of the exposure of mothers and infants in the region to the heavy metals and also ascertain the safety of absolute milk feeding of infants. This study will be conducted in Kisumu city, at the shore of Lake Victoria, Kenya. Key words: Heavy metals, infants, cows milk and contamination. 2.0 INTRODUCTION 2.1 Background Human and animals have been exposed to heavy metal toxicity for an immeasurable time. The industries have dramatically increased the overall environmental load of the toxins to levels that they are present in every area of modern consumerism. Therefore, it is necessary to know the environmental fate of all xenobiotics so as to predict their persistence and possible effects on non-target organisms (Kengara F.O: 2004). Anthropogenic activities appear to play an important role in this study since, in the past, solid wastes have been dumped by residents in their respective localities. In an apparent attempt to keep the environment clean, in Kisumu city, the local authorities, in the past four years have collected and dumped the solid wastes at a new site, Nyalenda Kachok, Kisumu. Similarly lorry-loads from all over the citys supermarkets, industrial set-ups, petrol stations, residences and markets dump theirs solid wastes at the site. Cadmium, chromium, copper, iron, lead and zinc are among the most common heavy metals known as contaminants in the environment and therefore come affront as hazardous substances to both human and animal health (Roberts J.R, 1999). This is due to wide spread environmental pollution by materials containing them: like batteries, paints, pipes, soldering rods, pesticides, fungicides, gasoline, engine oils, chemical fertilizers or when they occur in high amounts in air, soil, water, plants and other compounded animal feeds. They therefore increase concentrations of heavy metals in air, water, soil and subsequently taken by plants and animals into their food chain (Ahmad, W.M.S, 2002). The presence of heavy metals in cows milk may be attributed to contamination of the original one, which may be due to exposure of lactating cow to environmental pollution or consumption of contaminated feeding stuffs and water (Carl M, 1991). This occurrence can lead to considerable concentrations in human body since they are not metabolized therefore poses a serious risk to human health when consumed even in small amounts (Selinger B, 1979). Most of them, like cadmium, lead and mercury persist in the body and exert their toxic effect by combining with one or more reactive groups essential for normal physiological functions of the cells thus causing cellular disturbances or clinical manifestation. The adverse toxic effects caused by lead, cadmium mercury are widely recognized (Friberg, L. and Elinder, C.G, 1988). The major clinical signs in animals and man for lead and copper poisoning include, among others, deviations of the hematological parameters due to their direct effects on hematopoiesis, reduced integrity of red blood cells membrane leading to intravascular haemolysis, anemia and dehydration (Radostits O. M. et al., 1994). Therefore hematological parameters have diagnostic value in animals suspected of heavy metal toxicity (Mlay P.S and Migumia Y.O, 2008). Man becomes at risk by eating food and drinking fluids contaminated with heavy metals,  through air, direct contact with the metals like in people working in car wash or body spraying industries or factories dealing with heavy metals and their derivatives (Farr G, 2001). Kisumu city is endowed with relatively many but small enterprises dealing with metal works, car maintenance and repair (Jua Kali Sheds), construction works that pose a risk of contamination to the environment with hazardous substances including heavy metals. Subsistence farming and husbandry are quite enhanced in its neighborhoods. The foregone information prompts the desire to investigate the presence of some heavy metals in cows milk. The data generated will assist the concerned city planners, institutions and bodies charged with environmental control and surveillance to formulate measures and policies that would firmly govern the dumping of solid wastes, re-locate the site and authoritatively bar animals from feeding on the wastes. 2.2 STATEMENT OF THE PROBLEM The presence and concentration of heavy metals in water, sediments, soil and cows milk urine and faecal drops are unknown. This means that both man and animals likely assimilate the heavy metal contaminants unabated, thus endangering their lives. 2.3 JUSTIFICATION OF THE RESEARCH The toxic heavy metals from the possible sources as stated above continue to get into the environment and the biota. This phenomenon is a real threat to the human life therefore it is an urgent issue that the study needs to address. It is important to note that with the known concept of milk feeding of infants for the first six months after birth, either through mothers breasts or other sources like cow milk, more so in the rural set-ups, presents a possible lethal exposure route of heavy metal poisoning. The clinical manifestations that un-permissible levels of the heavy metals cause to both man and animals are fatal and expensive to treat thus jeopardize the economic progress of the affected community. The dumping point at the present site has continued to pollute the air due to organics releasing poisonous gases when they decompose and burnt. The constant burning of the wastes has hindered visibility, caused breathing difficulty and eye-aches to the road users as the site is at the high way and the entrance to the city. It is therefore a rude welcome to the tourists visiting the city. Therefore, the study will give an indication of the exposure of mothers and infants in the region to the heavy metals and also ascertain the safety of absolute milk feeding of infants. 2.4 HYPOTHESIS (i) The solid wastes dumped at the dumping site at Kachok, Kisumu city, contain toxic heavy metals like cadmium (Cd), copper (Cu), iron (Fe), lead (Pb), manganese (Mn), and zinc (Zn) . (ii) The animals that feed on the wastes take-up the heavy metals into their body systems. 3.0 LITERATURE REVIEW Heavy metals are elements with specific density of 5gcm3, at least five times as the specific gravity of water (Florea T et al., 2006) and (Steven, D, 2003). They have been found in human breast milk and shown to affect health in infants. This may be due to mothers being susceptible to chemicals mostly in foods. Inhalation and dermal routes are possible though they are insignificant. Heavy metals, mercury, lead, arsenic, cadmium, bismuth, antimony most often disrupt immune function, neurological and endocrine functions. Some common effects of heavy metal toxicity include brain fogginess. Insomnia in children, memory loss, dementia tremors delay development (Molin J, 2000). Due to their toxic nature, the human body upon assimilation begins to get rid of them through the organs such as the skin, liver, kidney and through urine and sweat. However, this process is quite strenuous thus burdens and damages the organs (Bentum J.K, et al., 2010). Unfortunately human milk is one of the routes of elimination this burden, and therefore a source of exposure to infants (Oskarsson A, 1998). Some of these metals are stored in the mothers bones and are extracted from her to provide calcium for the development of the childs bones. As a result, they enter the maternal blood and breast milk during pregnancy and lactation, thus exposing the fetus and infants to risk (Sonawane R.B, 1994). However, at permissible levels, some of them are essential for normal physiological functions in animal tissues (Ahmed, E.E.K, et al., 1999). Dietary deficiencies of copper, zinc, calcium, iron, protein and excess fats cause an increase in the absorption and toxicity of lead (Goldfrank, L.R. et al., 1990). While copper is a trace element in various metabolic functions in the body, lead and other heavy metals have no function in the body and can be highly toxic due to interference directly in metabolic pathways or indirectly by causing deficiencies of other trace metals (Farr G, 2004). Excessively higher levels of the metals in milk and tissues of animals suggest an exposure either from the air, soil, water or feeds or all of these sources (Farr G, 2001) and (Dupler D, 2001). Animals can tolerate elevated levels of these metals though at certain levels clinical signs of toxicity manifest which can be acute or chronic when there is low exposure for a long time since these metals bio-accumulate in the body (IARC, 1997) and (Allcroft R, 1951). Heavy metals like cadmium, lead and mercury have been detected in breast milk in many parts of the world and have different means and ranges (Appendix 6.1). In many parts of the world, they exceed the recommended limits (Oskarson A et al., 1995) while in others lead has been found in breast milk between 5-20 ppb (Rabinowitz M et al., 1985). This may be attributed to the fact that sources of lead exposure are numerous ranging from ceramic and pottery glazed with lead, electronic works, welding and solders, jewelry making and repairing, certain hair dyes, automobile repairs (ATSDR, 1990). The presence of cadmium has been detected in breast milk as 0.28 ÃŽÂ ¼g/litre. It is found in many components of vehicles and in electrical and electronic equipment (Honda R et al., 2003). Cadmiums levels in breast milk have also been associated with cigarette smoking. Arsenic has not been thoroughly studied in breast milk but is however known to cause cancer in humans (Radisch B and Luck W, 1987). METHODOLOGY 4.1 Sampling and Sampling Design A Two factor completely randomized block design will be employed in sampling where one of the locations will be considered as a block. They will be spread out within 8 km apart. The samples will be taken within an interval of seven days. Table2 shows the experimental design detailing the number of samples per location and the sampling intervals of 7 days, 14 days and 21 days (Table 2): Key: D= Days; Re= Replicates; Lo= Locations: 4.2 Study Area The study area will be at the shore of Lake Victoria, Kisumu city and its environs within the area limits of 00 51 South and Longitude 0041 North and longitudes 330 20- 35020 East and an altitude of 528m above the sea level. The following locations will be picked for the study: Location 1: Nyalenda-Kachok: whose animals feed and graze at the dumping site- suspected to be polluted with the metals. Location 2: Mamboleo: 8 km north eastern outskirts of the city with relative high animal husbandry. Location 3: Chiga: 8 km- eastern outskirts of the city with subsistence and light animal husbandry. The choice of the sampling areas 2 and 3 is based on the fact that the cows graze freely in their areas but can not reach the dumping site where only those from location 1 access for herbage. All samples will be collected from 5 (hence five replicates) randomly selected points from each of the three locations; 1, 2 and 3 and immediately taken to the laboratory for preparation, digestion and analysis at Chemistry Laboratory, Maseno University, Kenya. 4.3 SAMPLES COLLECTION 4.3.1 Cow Milk Sample By self milking into sterilized polyethylene bottles, about 50ml fresh milk samples will be collected from five lactating cows from randomly selected homes in each location on a three day milking interval in the morning (i.e 50ml x 5cows x3 locations x 3 milking intervals = 2,250 ml will be collected in total. The samples will then be packed into ice-bags and labeling will be done with respect to time, date, location and replicate. 4.3.2 Urine Sample 50ml urine sample will be randomly collected from each lactating cow (whose milk is sampled) from its shed. The samples will then be wrapped and tied with sterilized polythene papers, packed into ice-bags and labeled according to time, date, location and replicate. 4.3.3 Faecal Drops Sample In each location, approximately 100g of faecal drops will be randomly collected from each of the five lactating cows (whose milk is sampled) from their sheds, wrapped and tied with sterilized polythene paper, packed into ice-bags and labeled according to time, date, location and replicate. 4.3.4 Water Sample About 50ml of water samples from five different points in each location will be placed in clean unused 100ml plastic bottles with screw caps: The points are across the swamp and dam for locations 1 and 3 while five equidistant spots along the stream that passes through the grazing area of location 2. All the samples will then be packed into ice-bags and labeling will be done with respect to time, date, location and replicate. 4.3.5 Grass Feeds and Soil Sample Grass feeds will be cut at approximately1 cm height from the ground in an area of 1x1m2, (within five randomly selected cattle grazing ground per location), bundled, labeled and packed in clean polythene bags. At the centre of the 1x1m2 area where grass feeds are taken, the topsoil will be dug to 12 cm depth at an area of 24x24cm2. The soil will then be put in clean polythene bags and labeled according time, date, location and replicate. 4.3.6 Sediment Sample Five sediment sub-samples will be randomly taken in each location. Approximately top 2 cm surface layer will be collected with a strainer and the samples packed and labeled with respect to time, date, location and replicate. 4.4 PREPARATION, DIGESTION, ANALYSIS AND QUANTITATION 4.4.1 Cow Milk Samples Five drops of 0.1 M trichloroacetic acid will be added to the cow- milk sample to precipitate the proteins, and the aqueous layer of the milk separated by centrifugation. 5 ml of the aqueous layer will be placed in porcelain crucible and heated in a furnace at a temperature of 500 0C for about 45 minutes. Thereafter, 3 ml of 0.5M nitric will be added and then filtered through Whatman filter paper (No 40) into a 10ml measuring cylinder. Further 0.5M nitric acid will be added to the 10 ml mark of the measuring cylinder. The concentrations of Cd, Cr, Cu, Fe, Pb, and Zn in blank and the milk samples will be analyzed with an AAS. 4.4.2 Urine and Water Samples 100ml of each sample will be boiled till complete dryness. 10ml of conc. nitric acid will be added to the sample and boiled close to dryness then diluted to 20 ml with de-ionized water. The solution will be filtered and the filtrate taken for AAS analysis for Cd, Cr, Cu, Fe, Pb, and Zn. 4.4.3 Quantitation of heavy metals in milk, urine and water samples: Concentrations of Cd, Cu, Fe, Pb, Mn, Se and Zn in examined samples will be calculated according to the following equation:- Mg/kg in examined samples = AxB/W A= mg/kg of metal in prepared samples (obtained by calibration). B= final volume of prepared sample in ml. W= weight of samples in grams. 4.4.4. Quantitation of Heavy Metals in Faecal Drops, Grass, Sediments Soil Samples The samples will be rinsed with de-ionized water several times and separately air-dried on open plastic bags for 24 hours, ground in a mortar to obtain small particles of uniform size, thus large surface area. Conventional aqua regia digestion will be performed in 250ml glass beakers covered with watch glasses. A well-mixed sample of 0.50 g each of the samples will be digested in 12ml of aqua regia on a hot plate for 3 h at 110 °C. After evaporation to near dryness, the sample will be diluted with 20 ml of 2% (v/v with H2O) nitric acid and transferred into a 100-ml volumetric flask after filtering through Whatman ® filter paper grade 40 and diluted to 100 ml with de-ionized distilled water thereafter analyzed for levels of Cd, Cu, Fe, Pb, Mn, Se and Zn using AAS. 5.0 REFERENCES 1. Ahmad, W.M.S. (2002): Studies on heavy metal pollution in poultry farms in relation to production performance; Ph.D. Thesis-Faculty of Vet. Medicine. Zag. University. 2. Ahmed, E.E.K, Haleem, H.H. and Aly, A.A. (1999): Effect of copper and ascorbic acid in restriction of cadmium toxicity. J. Egypt. Vet. Med. Ass., 59 (5): 1549-1573. 3. Allcroft R. 1951: Lead poisoning in cattle and sheep. Veterinary Record 63:583-593. 4. ATSDR Case study in environmental medicine: Cadmium toxicity: U.S Department of Health and Human Services. Atlanta G.A, 1990. 5. Roberts J R, 1999: Metal toxicity in children. In Training Manual on Pediatric Environmental Health: Putting It into Practice 1999 Jun. Emeryville, CA: Childrens Environmental Health Network. 6. Bentum J.K, Sackitey O.J, Tuffuor J.K., Essumang D.K, Koranteng-Addo E. J, and Owusu-Ansah E., 2010: Cadmium and Arsenic in breast milk of lactating mothers in Odumanse-Atua community in Manya Krobo district of eastern region of Ghana. 7. Carl, M. (1991): Heavy metals and other trace elements. Monograph on residues and contaminants in milk and milk products. Special Issue 9101, pp. 112-119. International Dairy Federation IDF, Belgium. 8. Dupler D. 2001: Heavy metal poisoning Gale Encyclopedia of Alternative Medicine. Farmington Hills, MI: Gale Group. 9. Farr G 2001: The Hair Tissue Mineral Analysis. 10. Farr G 2004: Why Heavy Metals are a Hazard to Your Health. 11. Florea T, Sarolta O.B and Gheorghe C, 2006: Heavy metals in fresh cow-milk and cheese. 12. Friberg, L. and Elinder, C.G. 1988: Cadmium toxicity in humans. Essential and toxic trace elements in human health and disease, edited by A.S. Prasad (New York: A.R.Liss), pp. 559-587. 13. Goldfrank, L.R.; Osborn, H. and Hartnett, L, 1990: Lead. In: Goldfrank, L.R.; Flomentbaum, N.E.; Lewin, N.A.; Weisman, R.S. and Howland, M.A. (Eds.): Goldfranks Toxicological Emergencies. 4th edition. pp. 627-637. Prentice-Hall International Inc. New Jersey, USA. 14. Honda R; Tawara K; Nishyo M; Nakagawa H; Tanebe K; Saito S, Toxicology 2003;186(3) 255-259. 15. IARC (International Agency for Research on cancer) 1997: Monograph of carcinogenic risk to human. Lyon. Supplement. 7:230-231. 16. Kengara F.O, 2004: Analysis of organo-chlorine pesticides in Nyando catchments of Lake Victoria and fate studies of atrazine and glyphosate in soil using the radioisotope tracer technique: MSc Thesis-Faculty of Science, Department of Chemistry, Maseno University, Kenya. 17. Mactaggart D.L and Farewell S.O: Analytical use of regression. Part 1: Regression procedures for calibration and quantitation, 1992, Journal of AOA International, 75 594-606. 18. Mlay P.S and Mgumia Y.O, 2008: Levels of lead and copper in plasma of dairy cows, pastures, soil and water from selected areas of Morogoro suburbs. (Department of Physiology, Biochemistry, Pharmacology and Toxicology, Tanzania). 19. Molin J: Journal of occupational and environmental medicine; 2000; 42(11) 1070-1075. 20. Ongeri, D.M.K, 2008: Physicochemical parameters, heavy metal residue levels and their speciation studies in Lake Victoria basin; Ph.D. Thesis-Faculty of Science, Department of Chemistry. Maseno University, Kenya. 21. Oskarson A., Palminger H.I, and Sundberg: J. Analyst: 1995; 120(3) 765-770. 22. Oskarsson, A, Analyst 1998 123(1); 19-23. 23. Osweiler D. G, 1996: Toxicology. Williams and Wilkins USA 491pp. 24. Rabinowitz, M., Leviton A., and Needleman H., Archives of environmental health 1985; 40 (5) 283-286. 25. Radisch B and Luck W: Nav H Toxicology letters 1987; 36 147-152. 26. Radostits O. M, Blood D. C and Gay C. C, 1994: Veterinary Medicine A Textbook of the Disease of Cattle, Sheep, Goat and Horses 8th Edition. Paston press ltd, London, Norfolk, UK 1469-1499p. 27. Roberts J R, 1999: Metal toxicity in Children. In Training Manual on Pediatric Environmental Health: Putting It into Practice 1999 Jun. Emeryville, CA: Childrens Environmental Health Network. 28. Selinger B, 1979: Chemistry in the market place. 29. Sonawane R.B: Envronmental Health Perspective, 1994; 196. 30. Tsoumbaris, P. and Papadopoulou, T.H. 1994: Heavy metals in common food stuffs: Quantitative analysis. Bulletin Environ. Contamination Toxicology, 53: 61-66. 31. Stevens, D. 2003. CSIRO Land and waters Methods Manual. Impact of Heavy Metals on Sustainability of Fertilization and Waste Recycling in Peri-Urban and Intensive Agriculture in South-East Asia. Australian Centre for International Agricultural Research (ACIAR). 29. World Health Organization, (WHO, 1993). 6.0 APPENDICES 6.1: Table 1- WHO: Selected Concentration Mean Ranges of Heavy Metals, 1993. Heavy Metal Concentration, ppb Concentration Range, ppb Arsenic 0.3 0.10 -0.80 Cadmium 0.1 0.10 3.80 Lead 5.0 0.00 41.10 Mercury 2.7 0.64 257.10 Manganese 18.0 7.00 102.00 6.2: Table 2: Experimental Design and Sampling Record Table Key: D= Days; Re= Replicates; Lo= Locations and F/D- Faecal Drops Re. Lo Milk Urine F/Drops Water Soil Grass Sediments 1 2 3 1 2 3 1 2 3 1 2 3 1 2 3 1 2 3 1 2 3 1 1 2 3 2 1 2 3 3 1 2 3 4 1 2 3 5 1 2 3 6.3: Table 3- TIME SCHEDULE ACTIVITY PERIOD DURATION Proposal Writing and Presentation Jan March 2011 12 weeks Research Site Survey and Preparation April 2011 4 weeks Acquisition of Chemical Reagents May 2011 4 weeks 1st Sample Collection and Extraction June 2011 1 week 1st Experimentations and Analysis AAS June 2011 3 weeks 2nd Sample Collection and Extraction July 2011 1 week 2nd Experimentations and Analysis AAS July 2011 3 weeks 3rd Sample Collection and Extraction August 2011 1 week 3rd Experimentations and Analysis AAS August 2011 3 weeks Discussion and Statistical Interpretation September, 2011 4 weeks Thesis Writing and Submission Oct-Nov, 2011 8 weeks Total 1 year 44 weeks 6.4: Table 4 BUDGET Item Quantity Unit Price (KSh) Total Cost (KSh) Chemicals Universal Indicator 1 litre 1,350.00 1,350.00 Distilled Water 40 litres 1,200.00 48,000.00 Aqua Regia 5 litres 3,500.00 17,500.00 Nitric Acid 2.5 litres 3,500.00 8,750.00 Sulphuric Acid 2.5 litres 3,500.00 8,750.00 Hydrochloric Acid 2.5 litres 3,500.00 8,750.00 Ammonium Nitrate 500g 3,500.00 3,500.00 Ferrous Nitrate 500g 3,500.00 3,500.00 Lead (II) Nitrate 500g 3,500.00 3,500.00 Unhydrous Sodium Sulphate 500g 2,850.00 2,850.00 Copper (II) Nitrate 500g 3,500.00 3,500.00 Zinc Nitrate 500g 3,500.00 3,500.00 Trichloricacetic acid 2.5 litres 4,500.00 11,250.00 Chromium (II) sulphate 500g 3,500.00 3,500.00 Cadmium Nitrate 500g 3,500.00 3,500.00 Sub Total 131,200.00 Apparatus, Equipment and Others AAS Analysis Lamps 12 7,500.00 90,000.00 Polythene Bags 6 1,000.00 6,000.00 Brown PVC Bottles 180 100.00 18,000.00 Whatman Filter Papers grade 40 6 1,000.00 6,000.00 Thesis Preparation and Binding 20,500.00 Goggles 2 1,000.00 2,000.00 Disposable Gloves 4 Boxes 3,500.00 14,000.00 Ice Box 1 9,000.00 9,000.00 Labels 1 Packet 750.00 750.00 Spade 1 1,200.00 1,200.00 Sickle 1 600.00 600.00 Sub Total 168,050.00 Travels and Subsistence Subsistence during Sampling 5 3,500.00 17,500.00 Analysis 20 Days 500.00 10,000.00 Site Visits and Sampling 10 Trips 3,000.00 30,000.00 Enumerators,3loc.x5Repsx3Intervals 3x3x5 1,000.00 45,000.00 Sub Total 102,500.00 Grand Total 401,750.00

Xacc 280 Financial Statement Analysis

Feedback is at the end of the paper. The three of financial statement analysis are horizontal analysis, vertical analysis, and ratio analysis. The function of all three analyses is to evaluate the significance of financial statements data. Horizontal analysis function is to evaluate and compare data given by the financial statement for at least two years with in its own company. Vertical analysis expresses the amounts of the financial statements as a percentage from the amounts given on the financial statements. Vertical analysis also makes it so that companies can compare how they are doing with competing companies. Ratio analysis is used to evaluate liquidity, profitability, and solvency. PepsiCo. Calculations: Ratio: 2005 Current Ratio: 1. 11:1 10,454/9,406=1. 1114 2004 Current Ratio: 1. 28:1 8,639/6,752=1. 2794 Vertical Analysis: 2005 current assets 10,454 / total assets 31,727=0. 3294 or 32. 9% 2004 current assets 8,639 / total assets 27,987=. 3086 or 30. 7% Horizontal Analysis: Assets increased in 2005 by 13% Total assets 2005 31,727-total assets 2004 27,987=3740/ 27,987=. 33 or 13% Liabilities increased by 21% Total liability 2005 17,476-total liability 2004 14,464=3012/14,464=. 208 or 21% Coca-Cola Calculations: Ratios: Current Ratio for 2005 1. 04:1 10,250/9,836=1. 042 Current Ratio for 2004 1. 10:1 12,281/11,133=1. 103 Vertical Analysis: 2005 Current Assets 10,250/total assets 29,427=. 348 or 35% 2004 current assets 12,281/total assets 31,441=. 390 or 39% Horizontal Analysis: Curre nt assets decreased by 17% Current assets in 2005 10,250-current assets 2004 12,281=-2031/current assets 2004 12,281=-. 65 or -17% Current liability decreased by 12% in 2005 Current liability in 2005 9,836- current liability in 2004 11,133=-1297/current liability in 2004 11,133=-. 116 or 12% Good Effort on the CheckPoint See more feedback below. | Â  | CheckPoint 25/points| Points Earned 21. 5/25| Â  | Write in 100 to 200 words an explanation of the three tools of financial statement analysis and the function of each. | 5/5 points| Â  | three tools of financial statement analysis| Â  | 3| The tone is appropriate to the content and assignment. Sentences are complete, clear, and concise. Sentences are well constructed, with consistently strong, varied sentences. Sentence transitions are present and maintain the flow of thought. Rules of grammar, usage, and punctuation are followed. Spelling is correct. | Â  | 1| The paper is 100 to 200 words in length. | Â  | 1| Feedback Concept seems to be learned. | Additional Comments:| Â  | Calculate the following for PepsiCo, Inc. and show your work and Calculate the following for Coca-Cola and show your work: | 19/20 points| Â  | Ratio analysis| Â  | Â  | Tool: Current ratio for 2005| Â  | Â  | Pepsico| Â  | 1| Coca-Cola| Â  | 1| Tool: Current ratio for 2004| Â  | Â  | Pepsico| Â  | 1| Coca-Cola| Â  | 1| | Â  | Â  | Vertical analysis| Â  | Â  | Tool: Current assets ? total assets in 2005| Â  | Â  | Pepsico| Â  | 2| Coca-Cola| Â  | 2| Tool: Current assets ? total assets in 2004| Â  | Â  | Pepsico| $8,639 ? $27,987 = 30. 9%| 2| Coca-Cola| $12,281 ? $31,441 = 39. 1%| 2| | Â  | Â  | Horizontal analysis| Â  | Â  | Tool :Percent change in total assets (2005 ? 2004)| Â  | Â  | Pepsico| Â  | 2| Tool :Percent change in current assets (2005 ? 2004)| ($10250-12281) ? $12281 = -16. 5 %| Â  | Coca-Cola| ($29,427 – $31,441) ? $31,441 = -6. %| 1. 5| Tool: Percent change in total liabilities (2005 ? 2004)| Â  | Â  | Pepsico| Â  | 2| Tool: Percent change in current liabilities (2005 ? 2004)| ($9836 – $11133) ? $11133 = -11. 65%| Â  | Coca-Cola| ($13,072 – $15,506) ? $15,506 = -16%| 1. 5| Â  | Â  | Â  | | Â  | Â  | Feedback: All figures looked good but you did the horizontal analysis on the Pepsico for the Total assest and did the current assets for Coca-Cola. You need to compare the same numbers in the companies to be able to complete a correct analysis. | Additional Comments:Â  | Â  | Late One Day 25 *. 0 | Â  | -2. 5| Total 25/Points | Points Earned 21. 5/25| Â  | | Â  | 21. 5| Overall Comments: Late assignments receive a 10% deduction for each day they are late. Assignments are late if they are not posted by midnight Arizona time (MST) of the day they are due. Assignments that are more than 4 days late will not be accepted unless we have negotiated and mutually agreed upon an alternative submission date in advance. Unless an Incomplete grade has been granted, student assignments submitted after the last day of class will not be accepted. | Â  | Â  | Â  | Â  | | | |

Jesus Christ And His Legacy - 1247 Words

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An angel came to Jesus’s father Joseph and warned him about this, so they fled to Egypt where Jesus lived until Herod’s death. Jesus lived a normal childhood. he was taught the traits of being a carpenter by his father Joseph. He did get lost when his family was making a pilgrimage to Jerusalem. He was found a few days later in a temple discussing important things with Jerusalem elders.That is all we know about his life until age 30. Jesus’s ministry really started after his baptism in the river Jordan, by John the Baptist. John, before he baptised Jesus told him that he was not worthy After his baptism,Show MoreRelatedLeadership : A Great Leader1551 Words   |  7 Pagesto mind, Jesus Christ of Nazareth. Jesus of Nazareth was an extremely important figure in the Christian religion, he is believed to be God himself in human form. He is also considered to be one of the greatest leaders in history even after his death. 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This passion towards Jesus and the religion made in his message, was imperative as it was the key factor for the disciples as they committed their lives toward the development of Christianity. â€Å"With little more than passion for the message of Jesus as their guide, the early Christians overcame numerous obstacles to ensure his legacy was maintained for the world.† TheRead MoreJerry Pipes And Victor Lee1227 Words   |  5 PagesPipes and Victor Lee, Family to Family: Leaving a Lasting Legacy. A discussion that he hopes to includes; an abstract, alone with a concrete response of a story about a significant event of his life, with a reflection of the Family to Family, conclude with three action steps that will d escribe what actions/changes need to be made as a result of reading this book. Abstract Jerry Pipes and Victor Lee, Family to Family: Leaving a Lasting Legacy mandate that all Christian believers live an examples ofRead MoreThe Book I Chose From The New Testament Is Men Of The Bible Essay780 Words   |  4 PagesThe basic literary genre of this book is a story about a man who thought he was persecution the ungodly who came to realize that he was persecuting the wrong people. He was blinded and his sight was restored when he began obedient to the God of all creation. The title of the book I chose from the New Testament is Men of the Bible, the authorship Ann Spangler and Robert Wolgemuth are the authors. 2002 is the date of the books’ copywrite and it was published by Zondervan in Grand Rapids, Michigan.Read MoreDevelopment of Doctrine in the Christian Church1430 Words   |  6 Pagespublic criticism of his bishop, Alexander of Alexandria, and sparked what is now called the Arian Controversy . 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Eusebius, a Roman historian, exegete and Christian polemicist, became the Bishop of various Christian centers in Caesarea near the year 314 A.D.; notably, an exceptional Biblical scholar of his time. Eusebius tells of the events of â€Å"Jesus ridding human life from demons of every kind, so

Ethics in Domestic Surviellance Essay - 2622 Words

Ethics in Domestic Surveillance SOC 120 Introduction Ethics and Social Responsibility Instructor: Dr. David Jung March 31, 2014 If there is an issue that needs more attention it is the practice of governmental domestic surveillance. This would be the practice of the National Security Agency also known as the NSA for using strategies that are clearly breaking each citizens civil rights. With the advancement of technology the National Security Agency has enlarged the amount of scrutiny†¦show more content†¦These new powers include the collection of business records, physical searches and so-called trap and trace operations, analyzing specific calling patterns (NP, 2007). There are going to be those that will dispute that if you do not have things to hide then you have nothing to worry about. This would be the attitude of the sheep. When there are no real techniques of how this data is used because all citizens are at risk. Within the history of the United States citizens have had the right to oppose or dispute the policies of the government. Why the government collects data is in order to find any disa pproval and arrests people because they think differently than the leadership of our government. Data obtained through conscientiously suspicious means have already been used to tarnish rivals of the current president, and it is not unlikely to see rivals of the current wars to be affected as well. It would take a magnificent nitwit to put mindless confidence in a government agency like the National Security Agency. Few would deny the importance of deploying surveillance technologies to watch out for risks of theft, fraud,

“Hitler Became Chancellor in January 1933 Because He Was...

â€Å"Hitler became chancellor in January 1933 because he was the leader of the most popular party in Germany† – How far do you agree with this opinion. Hitler did not become chancellor in January 1933 because he was the leader of the most popular party in Germany, it was however to do with the support of the elite that made him Chancellor. There were other factors also such as the decline of the Weimar Republic and the economy but it was mainly to do with the conservatives. One factor that shows that the support of the elite was the reason that Hitler had become Chancellor was the event of the Bamberg conference. It could be argued that this conference had changed the ideology of the NSDAP and had made it more conservative. In the Bamberg†¦show more content†¦The political violence in the run up to the election was the perfect excuse for the removal of the SPD dominated Prussian government. President Hindenburg ordered the army to seize control; this resulted in the new regime in Prussia to be an authoritarian one. This demonstrates how the destruction of thee Weimar republic could have been the reason why Hitler had become the chancellor. However it did not directly make Hitler the chancellor, while the support of the conservatives did. Although it does show that Hitler did not become the chancellor due to the fact that Hitler did not become the chancellor due to the fact that he was the leader of the most popular party. The fear of a communist takeover could also show how it was due to the support of the conservatives is the reason Hitler had become the chancellor. The KPD had seen its vote increase from 3.2million in 1928 to 5.9 million in November 1933. It was the Nazi’s determination to reduce the communist militia that caused conservatives to back Hitler. There were a number of influential industrialists and bankers including Hjalmar Schacht, IG Farben and Gustav Krupp, who put pressure on Hindenburg to appoint Hitler as chancellor. The reason behind why they had done this because they feared loosing their wealth and power in the event of a communist takeover. This shows how the support of the conservatives had led to Hitler to being chancellor, as it was them that pressurised HindenburgShow MoreRelatedHitler Became Chancellor in January 1933 Because He Was Leader of the Most Popular Party in Germany.’ How Far Do You Agree with This Opinion?965 Words   |  4 PagesHitler’ s assumption of power on the 30th of January 1933 was seemingly due to the mass popularity of the Nazi party. However it was far off achieving the 50% majority it needed to put Hitler automatically in power. As well as popularity, backstairs intrigue and the short-sightedness of those in power enabled Hitler to become Chancellor. The weaknesses of Germany’s political leadership were fundamental to Hitler’s success. In some senses the popularity of the party only provided an opening, available forRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesE SSAYS ON TWENTIETH-C ENTURY H ISTORY In the series Critical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and Culture

Leaders of the Civil Rights Movement Free Essays

In Martin Luther King‘s speech he speaks with such passion and determination, you can tell in his voice that he means everything he says and his hope reaches out to people and the way he emphases his words captures the audience’s attention. He believed that every person should be equal despite their skin color. In Malcolm X’s speech he talks more about himself and he thought it would be best for everyone to keep their religion to themselves. We will write a custom essay sample on Leaders of the Civil Rights Movement or any similar topic only for you Order Now He believed that the black people were trapped by the white people. He thought of white people as the enemy and he mostly spoke negatively about them. He made jokes throughout his speech and to me he didn’t sound at serious as Martin Luther. For example Martin said â€Å"Violence as a way of achieving racial justice is both impractical and immoral. It is impractical because it is a descending spiral ending in destruction for all. It is immoral because it seeks to humiliate the opponent rather than win his understanding; it seeks to annihilate rather than to convert. Violence is immoral because it thrives on hatred rather than love. As opposed to Malcolm X, who stated in his speech â€Å"There is nothing in our book, the Koran, which teaches us to suffer peacefully. Our religion teaches us to be intelligent. Be peaceful, be courteous, obey the law, respect everyone; but if someone puts his hand on you, send him to the cemetery. That’s a good religion. † Dr. Martin Luther King, Jr. wanted a more peaceful approach. He hoped that w ith sit-ins and peace marches to appeal to the ideals of dignity and justice in the white people of the time. To show them the wrong they were doing so that they would want to correct it in themselves out of their own personal honor. Malcolm X on the other hand believed that white people would never give up their power, at least early on in his career as a civil rights leader. He believed they would only give it up if forced to do so, and that meant through militant means. He eventually give this idea up in favor of more peaceful means after finding white Muslims who treated him and other black men as brothers; and black men who treated white people as brothers as well. And with this he began to realize that they could live in peace, and so he switched to a more peaceful style in his protests in the end. Personally, I believe that Martin Luther’s approach to gaining equality among people worked best. When taking a forceful approach, such as Malcolm X’s you take a risk that your enemy will not fear you but that they could possibly fight back and over power you. This could possibly be said for a peaceful approach as well but it’s less likely. How to cite Leaders of the Civil Rights Movement, Papers

Business Ethics Personal Ethical Perspective

Question: Discuss about the Business Ethicsfor Personal Ethical Perspective. Answer: Brief Description of Ken's Character and the Way it Influenced his Decision-making Ken was an entrepreneur who was very opportunistic at a glance. He would see a market gap and ensured that he has to do something about the missing commodity. For instance, when the problem of deregulation of natural gas occurred in the United States, Ken decided to run a gas industry. With the advice offered by McKinsey consultant, Jeff Skilling, Ken saw it has a great opportunity for him to develop Enron Company. Besides, he saw a great opportunity in doing of electricity business in Washington, and due to his mindset driven by financial aspirations; Ken lobbied this commercial endeavor (DesJardins McCall, 2014). They later on, purchased power plant in this state and started running of the electricity business. In spite of looming market at that particular moment, their tactic of exploiting consumers was discovered. Therefore, this discovery subjected Enron Company to a constant battle with the law. He did not take the time to scrutinise the challenges rather it was driven by the need to make money. Moreover, Diermeier et al., (2017), depicted Ken as a man who is greedy. According to the case study, Ken with its employee's likes of Skilling exploited their customers with the view that they grow rich. However, they were careful with the issue of being found doing the unethical practice to the public. Additionally, the greed for money made them to continually open other branches in other countries such as China, South Korea, and India without considering the one which was already in existence to stabilize. Ken's Spirituality that may have Influenced his Decision-making Ken's character as far as spiritual matter is concerned can be described in three ways which include; hopeful, respect, and integrity. Ken was a very confident man and ran his business activities without any challenge at the beginning. He was always under the umbrella of experts in the commercial world and with the guarantee from the lending organizations. More so, the supply to the company was responding in a way which gives one an array of seeing the brighter future. Additionally, he had the full support from the buyers. In a nutshell, he felt privileged and thus making his decisions as advised by his staff was not a matter of doubt. He could do anything and take the business as per the instructions were given to him by his close team members such as Andrew Fastow and Jeff Skilling (He, Pittman Rui, 2016). Besides, respect was also part of the spiritual aspects which Ken used during the making of judgments concerning the running of the business. According to his principal, they tr eat other people exactly the way they expect to be treated. This appears more of sarcastic bearing in mind that they were exploiting people and that meant exploitations from other parties should as well drive the decisions they made. Apart from that, Ken valued integrity in running of his business. According to his perception, they work with customers openly, sincerely and honestly. In his view, they will only do things in which they promised to do and vice versa. Transformational Aspect Transcending fear was experienced much later when the company was on the verge of collapsing, and their ordeal on how they would carry out trading activities had been discovered by the customers and the authorities. One of the indicators in these phenomena was characterised by filing for bankruptcy since they were being faced with quite some debts in which they were supposed to settle but were out of financial capability. Furthermore, the introduction of aggressive accounting policies shows that they were no longer stable and thus needed the second opinion about the operations of the enterprise on monetary grounds. Disturbing the system transformation was attributed to the introduction of an online business platform by Skilling. According to Carroll Buchholtz, (2014), Skilling wanted to transform the company into the digital podium. However, his main agenda was to use it in stealing from his boss since Ken was not aware of anything to do with information technology. Likewise, the expenses of running such were too high thus rendering the company bankrupt. Enticing through the moral power was also experienced at large. Ken was seen as a very honest and man of integrity, but the underlying truth was that he was not. However, he used these tactics to get what he wanted. More so, his staff such as Skilling was so loyal, but in a real sense, he was using this to climb the ladder to manipulate Enron Corporation. Ethical Decision-making and Action Ken never applied any of the decision-making processes in running the company. These steps includes: stop and think, clarify goals, determine facts, develop options, consider consequences, choose and monitor and modify. Enron did not stop and think about his decision on deregulation of electricity and make the necessary move before setting up the company in Washington. The second step which entails clarifying goals was the only part in which they were concerned. It depicted by decision of Skilling to defraud the company. This concept was very wrong since it failed to follow the right procedure of carrying out business Shaw Barry, 2015). Likewise, the Enron did not consider the consequences of running the corporation in the manner in which they did. Also, Ken did not consider the facts such as being arrested as a result of running a business in an illegal way. Moreover, choosing to trust in his employees to much was unethical. It is seen when he allowed Skilling to employ use of onli ne business in the corporation something he was not even aware. Consequently, leading to bankruptcy of the firm due to the expenses inquire as a result of too much cash in which it was operated. Therefore, it is prudent to highlight that the application of the right decisions in the company were absent since everything was done illegally by all the stakeholders. The moral dilemma lies upon the unending trust given by Ken to its employees. Ken should have worked using the principal of monitor and modify since this decision-making technique gives one an opportunity to make sound judgment on all the important matters in the corporation (Weiss, 2014). Discuss the importance of moral sensitivity, moral judgment, moral motivation, and moral character in decision-making Moral sensitivity entails the ability to see a dilemma in the ethical standards of an individual. It touches more on Skilling to evaluate how his decision of defrauding the company may affect the entire corporation and thus taking the correct precaution before doing using online podium to steal from the firm (Peterson Albaum, 2016). It is important to make projections before committing any business ordeal. Moral judgment encompasses correct reasoning about the course of action during a given situation. It was pivotal for entire staff of the Enron Company to scrutinize carefully the moves by their boss concerning the unhealthy mechanisms of making money before engaging in them. It is necessary to put oneself in the predicament before making conclusion. Moral motivation, on the contrary, is a way of explaining realism. It is important in that one relies more on the real aspect of the action before making the judgment. The ruling by the court that likes of Anders be jailed was necessary so as to curtail the behavior of embezzling the public. According to McAlister, Marcos Ferrell, (2016), Ken did not apply this crucial aspect by encouraging his staff to make money for the organizational in dubious ways such as stealing. The company was faced with a lot of wrong ways of doing business such has exploitation of clients and making way into business without following the correct procedures. Likewise, doing business by making others fail for example attempts on deregulation of electricity in Washington. The moral character entails the need to act in a responsive way while carrying oneself in business. It encompasses values such as honest and transparent. It was failed by Ken when he demanded his staff to work in a fraudulent. It is important since it gives business people an essence of working in a moral way in the community. Ethical Interpersonal Communication Mindfulness discussion was applied in the company though not up to the latter stages. For instance, the engagement between Ken and Skilling at the beginning concerning the starting of the business showed an affirmative action taken by the company. However, Jurkiewicz Giacalone, (2016) states that, the act of Ken taking the opportunity without further consultation with the authorities after the deregulation of gasoline in the United States showed that he was an inconsiderate man. It depicted him as a very selfish individual who clinches any opportunity at hand without any consideration. The act of exploiting people by developing a culture filled with arrogance in delivering their services to the clients gives one a clear picture of a company made up of unscrupulous individuals who do not care about the needs and the desires of their consumers. Also, Adhariani, Sciulli Clift, (2017) affirms that, Enron Company was driven by the urge of making profits in their business by using dubiou s methods such as stealing and cheating. Therefore, this shows that they lacked mindfulness communication to the general public. Effective listening entails being keen to what one says before making a discussion or responding. In the case study, this is seen when Glisen pleads guilty to the judges to which he was subjected to by the court of law concerning the conspiracy and fraudulent deeds which faced him as the employee of the Enron Company. This suggested that Glisen had been listening carefully as the court read out the judgment and thus making up of the ruling (Johari, Mohd?Sanusi Chong, 2017). Employing of Skilling as the accountant in the company proved that Ken was listening effectively to his views concerning the financial matters of the firm. Nonetheless, it took effective listening for Ken to build a gas bank as advised by McKinsey consultant, Jeff Skilling. It showed that Ken did not take the idea deliberately as given by the friend. Exercising Ethical Influence Ken was a man who was full of ambitions and trust for his team. Consequently, this subjected him to the making of the decision in a way which was filled with directions from part of his team whose primary agenda was to steal from him. Most of the decision he gave were harsh since according to him, he was in the business to grow wealthy and thus he expected staff to use all the available mechanisms to persuade and exploit customers as long as they are not got in the act. As a matter of fact, Bowie, (2017) highlighted that Kens powers led to the complete destruction of Enron Company caused by discovery from the authorities and the consumers on the exploitation menace brought about by Ken and his counterparts. He was more of a dictator and wanted to make his way into royalty in financial stability world which later on cast him and their employees into many cases. Apart from that, Ken is also seen as a man who used just powers in influencing his staff. He gave them the mandate to perform some duties without his consent (Matulich Currie, 2016). For example, the online platform proposed by Skilling was implemented without objection or ill treatment from Enron Company. It was okay with him since he viewed that anything which was being projected by his employees was meant to enable the company to grow. References Adhariani, D., Sciulli, N., Clift, R. (2017). An Introduction to the Ethics of Care. In Financial Management and Corporate Governance from the Feminist Ethics of Care Perspective (pp. 17-48). Springer International Publishing. Bowie, N.E., 2017. Business ethics: A Kantian perspective. Cambridge University Press. Carroll, A., Buchholtz, A. (2014). Business and society: Ethics, sustainability, and stakeholder management. Nelson Education. DesJardins, J. R., McCall, J. J. (2014). Contemporary issues in business ethics. Cengage Learning. Diermeier, D., Diermeier, D., Crawford, R. J., Crawford, R. J., Snyder, C., Snyder, C. (2017). Arthur Andersen (B): From Waste Management to Enron. Kellogg School of Management Cases, 1-6. He, X., Pittman, J., Rui, O. (2016). Reputational implications for partners after a major audit failure: Evidence from China. Journal of Business Ethics, 138(4), 703-722. Johari, R. J., Mohd?Sanusi, Z., Chong, V. K. (2017). Effects of Auditors' Ethical Orientation and Self?Interest Independence Threat on the Mediating Role of Moral Intensity and Ethical Decision?Making Process. International Journal of Auditing, 21(1), 38-58. Jurkiewicz, C. L., Giacalone, R. A. (2016). Organizational Determinants of Ethical Dysfunctionality. Journal of Business Ethics, 136(1), 1-12. Matulich, S., Currie, D. M. (Eds.). (2016). Handbook of Frauds, Scams, and Swindles: Failures of Ethics in Leadership. CRC Press. McAlister, D. T., Marcos, S., Ferrell, O. C. (2016). Corporate governance and ethical leadership. Business Ethics: New Challenges for Business Schools and Corporate Leaders: New Challenges for Business Schools and Corporate Leaders, 56. Peterson, R. A., Albaum, G. (2016). Benchmarking student attitudes regarding ethical issues. Business Ethics: New Challenges for Business Schools and Corporate Leaders: New Challenges for Business Schools and Corporate Leaders, 115. Shaw, W. H., Barry, V. (2015). Moral issues in business. Cengage Learning. Stephenson, S. S. (2017). Reflective Ethical Decision: A model for ethics in accounting education. The Accounting Educators' Journal, 26. Weiss, J. W. (2014). Business ethics: A stakeholder and issues management approach. Berrett-Koehler Publishers.