Exploring Factors Related to Alcohol Consumption Young...

This assignment has been developed to discuss the consumption of alcohol in young people in Britain, and to suggest possible solutions for the young people of today and to also carry onto the next generation. This assignment will also research why young people feel the need to drink and what attracts them to alcohol, also this assignment will look into who is more susceptible to drinking alcohol, this could be male or female also what age group this effects the most, the assignment will also look in to what young people can do to pass their time rather than drinking alcohol and what parents and other adults can do to help this situation, also what can be done to prevent binge drinking and help prevent it being so attractive. One of the†¦show more content†¦Research suggests boredom is another reason for young people to drink as this gives them something to do (Hayley Jarvis 2009) also depression can have an effect on the amount young people consume as alcohol acts like a depressant this can make the young person feel very low (Erica Wittenberg Jim Parker 2003). It has been found that girls drink more than boys; this could be the root problem for unwanted pregnancies in young girls. UK- Proportion of 15/16 year olds who reported being drunk 3 times or more during the last 30 days (see bar A). UK- Proportion reporting binge drinking 3 times or more during the last 30 days (see bar B). UK- Proportion who have been drunk at the age of 13 or younger (see A bar C) (Hebbell B et al 2003) It been stated the average 13yrs old gets  £45 a month for pocket money and the average 16yr old gets  £80 (the money hospital 2007). With parents having busy lives with working and running a home teenager’s get to spend their pocket money unsupervised allowing them to purchase alcohol. With wide colourful advertisement on alcohol this attracts the younger eye, sweet fruity drinks also known as alcopops come cheap so divide the  £45 monthly allowance by four that gives the average teenager  £11.25 to send on alcohol each week and at  £1.25Show MoreRelatedChina s Economic And Technological Development4835 Words   |  20 Pagestoday, the Chinese society and the government departments are grappling with the increasing use of drug addiction, trafficking and consumption. With more porous borders, increased disposable income and increased economic freedoms, drug addiction and its effects have threatened to leave a permanent mark on the Chinese society. According to Zhang (2012), drug consumption has rapidly grown in the past few years. 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Worn Cameras And The Police Department - 2143 Words

ody-worn Camera in the Police Department Xing Huang Overview of the Policy Issue Recently, using advanced technologies in law enforcement agencies is becoming a current trend, because the police accountability has been a hot topic among the general public. It’s a relatively difficult choice for some police executives to decide whether to implement the policy of using the body-worn cameras. The main idea to using the advanced technologies in law enforcement agencies is to help investigate crimes and communicate with the public. Body-worn cameras are considered as one of the most popular solutions proposed to deal with the racial inequalities and inappropriate use of force among police. At the meantime, using body-worn cameras can also help the police department to avoid the false claims against the police force as well. However, policy makers should consider the policy related issues, such as privacy and trust issue, implementation issue and other factors. 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An essay on the benefits of sanitation in developing countries. Free Essays

INTRODUCTION This essay seeks to highlight with references four of the major benefits of sanitation in developing countries. Sanitation is the hygienic means of promoting health through prevention of human contact with the hazards of waste. In public health terms, the main source of this hazard is from human and animal feaces. We will write a custom essay sample on An essay on the benefits of sanitation in developing countries. or any similar topic only for you Order Now Other sources include solid waste and domestic wastewater. Therefore, any intervention that seeks to separate these waste from humans is termed sanitation. Sanitation or sanitation interventions could be in form of hardware e.g. hygienic latrines or software in form of hygiene practice such as handwashing with soap. Mara et. al. (2010) opined that â€Å"Sanitation is the safe disposal of human excreta† defining ‘safe disposal’ as the hygienic containment or treatment of the excreta to avoid adversely affecting human health. Available 2010 figures show that 2.6billion people, mainly in the developing countries lack access to improved sanitation.It also showed that about 1.2billion people lack even an unimproved sanitation facility and practice open defeacation. (WHO, UNICEF, 2010). Statistics from various studies conducted have pointed to the enormous number of people that lack adequate sanitation worldwide and this has prompted some interventions and target setti ng by organisations across the world. Of such targets is the Millennium Development Goal (MDG) of the United Nations on sanitation which seeks to halve the population of people without adequate sanitation by 2015 using 1990 figures as baseline and also World Health Organisation (WHO) and United Nations Children’s Fund (UNICEF) target of ‘Water and Sanitation’ for all by 2025. These targets underscores the importance of sanitation among human population and is geared at creating awareness through all levels of government to the burden that lack of sanitation poses to the people. This essay shall describe the benefits that comes with sanitation in developing countries with references to buttress the importance of achieving this targets and what is at stake to be gained. DISCUSSION Sanitation has many benefits but one of the most important (if not the most important) is its contribution to the healthy living of a community or society. Health is wealth as it is commonly said. So, the health status of a community or family has a great role to play in their livelihood. Diarrhoeal diseases are mainly of feaco-oral route and they account for around 1.6 – 2.5million deaths annually. (Mathers C. D. et. al. 2006). Many of these deaths are under five children in developing countries. From the work of Black K. et. al. (2010), diarrhoeal was the leading cause of death among children under five years of age in sub-saharan Africa, resulting in 19% of all deaths in this age group. Eventhough studies carried out has not rigorously separated the specific effect of sanitation from the overall effect of water and sanitation intervention, systematic reviews has suggested that improved sanitation can reduce the rates of diarrhoeal diseases by 32% – 37% (Fewtrell I. e t. al., 2005). Apart from diarrhoeal diseases, other diseases such as Schistosomiasis, Trachoma and Intestinal helminths causes lots of morbidity episodes and death in a lot of cases. The table below shows the morbidity and mortality rates of selected water, sanitation and hygiene related diseases. Source: Maggie A. et al (2007). American Chemical Society. It can be seen from the table that all these high morbidity and mortality causing diseases are related to unsanitary disposal of excreta. With good sanitation practice, a very good substantial reduction to these figures can be achieved and the general health situation in the developing world would be greatly improved. The popular ‘F’ diagram (Figure 1 overleaf) showing transmission routes of feaco-oral diseases clearly shows also how sanitation could substantially reduce the spread of diseases. Even in a situation of good water supply, without sanitation in place, high risk of contamination in households still exist. Figure 1: Feaco-oral diseases transmission routes and interventions to stop them Source: Feachem R. G. et. al. (1983). Sanitation and disease. Apart from feaco-oral diseases, sanitation lowers considerably the risk of children’s exposure to malnutrition and other infections that might not be directly feaco-oral but that becomes prevailent with increasing episodes of diarrhoeal. (Isabel Gunther et. al., 2011). Overall, sanitation directly improves the health of a community or household by reducing morbidity and mortality. These health improvements indirectly translate to economic benefits. In addition to the benefits sanitation brings to health, it also generates economic benefits. The benefits include direct cost reduction in catering for health due to less sickness especially from diarrhoeal diseases, less days lost at school or at work due to sickness or having to care for sick people and also convenience time savings from walking or queuing at shared sanitation facilities or open defeacation (Hutton G. et. al, 2007). Hutton et. al. interprets the benefits of water and sanitation improvements as being in three categories. ‘Direct economic benefits of avoiding diarrhoeal diseases, indirect economic benefits related to health improvements and non-health benefits related to water and sanitation improvements.’ These benefits are summarised in table 2 below. The benefits were valued to monetary terms using economic methods for valuation. Table 2: Economic benefits arising from water and sanitation improvements Source: Hutton G, Haller L, Bartram J (2007) The prevention of sanitation and water related diseases could save some $7billion per year in health system costs and an additional $3.6billion per year savings in averted deaths based on discounted future earnings (Hutton et. al., 2007). In many of the developing countries, around half of the hospital beds are occupied by people with diarrhoeal diseases at any one time. This shows the amount of burden that these preventable diseases bring to the developing countries. Sanitation practices can reduce these occurrences to a very minimal level. Figures from Lao People’s Democratic Republic shows that poor sanitation and hygiene cost the country 5.6% of her annual GDP (Gross Domestic Product) per year when expressed on a national scale. (Hutton et. al., 2009). Ghana and Pakistan figures also suggest that general improvement in environmental conditions could save 8% – 9% of GDP annually. (WHO, 2008). All these statistics and figures show the potential economic gains that is set to be derived or gained through sanitation practices. The Disease Control Priorities Projects has found sanitation as the second most cost effective health intervention in the world at $11.15 per DALY (Disability Adjusted Life Year) loss averted, coming behind hygiene promotion which is at $3.35 per DALY averted. (Cairncross et. al., 2006). Table 3: Economic benefits resulting from meeting the MDG sanitation target and from achieving universal sanitation access. Source: Hutton G. et. al., 2007. Table 3 (previous page) shows the cost-benefit ration that is potentially attributed with achieving the Millennium Development Goal (MDG) sanitation target of halving the number of people without improved sanitation by 2015 to 1999 baseline figure and with achieving universal sanitation access in the non OECD (Organisation for Economic Co-operation and Development) countries. This means a one dollar investment on sanitation could bring up to ten dollars worth of economic return gained from the productive work of not being sick. (Mara D.D. et. al., 2010). Therefore, sanitation practices brings about economic development on a national scale through all the averted deaths, avoided DALY losses and money saved in disease treatment that can be used efficiently in other areas of the economy. At the household and community level, the household has more productive time from the ones saved from attending the sick, more children time at school which indirectly translates to better income genera tion for the family or community and therefore a better living standard. Even though health seems to be the strongest point for the spread and campaign of sanitation practices, it is not always the main reason why people want to have clean and hygienic way of practicing sanitation. Other needs to have a good sanitation practice may include: privacy, safety, comfort, cleanliness and respect (Jeff Conant, 2005). Therefore the social benefits that come with good sanitation practice too are enormous and very important in maintaining a good social stratification and integrity within a community. Engaging in good sanitation practice because of the economic gains and health benefits comes most handy in respect to the government. Sourcing of funds and prioritising investment in sanitation improvement projects or infrastructure are the areas where arguments sell and allowing the government to understand the benefits that comes with sanitation improvement. But, when it comes to the people themselves, social factors such as privacy, dignity etc. as mentioned earlier seems to be the stronger reason why they will want to have good sanitation. The billions who must defeacate in bushes and open places face daily assaults to their human dignity and safety. Jon Lane, 2008, noted that â€Å"the humble toilet can speed social development by: aiding progress towards gender equality promoting social inclusion increasing school attendance building community pride and social cohesion and contributing to poverty eradication.† In the absence of adequate sanitation, women and girls are usually the most affected. Women are the ones that care for children and bear the highest risk of direct contact with faeces. Women and young ladies alike are the ones that bear most, the risk of assault and in some cases rape when seeking privacy in the dark at night to defeacate. This problem affects their well-being and limits their free and equal participation in the economic and social life of the community in which they find themselves. When there are no toilets in school or no separate toilet for boys and girls, girls enrolment and stay in school are most affected. They have to stay back home during their menstruation and generally loose motivation for school attendance. â€Å"Globally, one in four girls do not complete primary school compared to one in seven boys† (Jon lane, 2008). Also studies in Alwar district of India shows that sanitation increased girls school enrolment by one-third and improved academic p erformance for boys and girls by a quarter. So, sanitation brings about more gender equality and lessens the burden and risks on women and girls. Another strong social benefit that comes with sanitation is community cohesion. The act and practice of collectively keeping streets and the environment clean (environmental sanitation) and also, the joint effort communities put in improving their sanitation practice (e.g. eradication of open defeacation) brings a bond and a sense of belonging to the members of a community. It makes them share a common pride of cleanliness. This brings about a change in social attitude that they can boast of. â€Å"For example some villages residents have painted signs that read: daughters from our village are not married into villages where open defeacation is practised† (Jon Lane, 2008). All the social factors that gets affected by the extent of sanitation practice are indirectly linked to the subject of poverty profile. Poor people tend to be the ones that are not able to access good sanitation hardwares. This deprives them of their major asset – physical health and ability to work t hereby making their situation worse. But interventions in sanitation can help them keep healthy at all times and help them divert their resources to other critical areas, raising their economic status and reducing the gap between the rich and poor in developing countries. Sanitation practices assist in environmental sustainability. It can be used to strike a nutrient balance in the present world where there is so much stress on our available resources. Human waste gets into water courses and land from open defeacation, disposal of untreated sewer effluents into river channels and leakages from not well designed pit latrines. â€Å"In the developing world, roughly 90% of sewage is discharged untreated into rivers, polluting waters and killing plants and fishes† (United Nations Water, 2008). Also â€Å"In Asia alone, 13million tonnes of feaces are released to inland water sources each year, along with 122millionm3 of urine and 11billion3 of greywater† (United Nations Water, 2008). This is a major for people using streams as their primary water source and economic risk for people that depends on aquatic life (e.g. fishing) for their livelihood. Figures from United Nations also suggest that â€Å"water pollution arising from poor sanitation costs south east Asia more than US$2billion per year, and in Indonesia and Vietnam creates environmental costs of more than US$200million annually primarily from the loss of productive land† Sanitation practices contain human waste with the option of safe treatment for disposal or maintaining the containment. Therefore sanitation stops this trend of environmental degradation and avoids the losses associated with it. Human excreta contain valuable nutrients (Nitrogen, Phosphorus and Potassium). â€Å"We produce 4.56kg Nitrogen, 0.55kg Phosphorus, and 1.28kg Potassium per person per year from feaces and urine. This is enough to produce wheat and maize for one person every year† (WSSCC in Mara D.D., lecture material, IPH, 2011). Going by the fact that conventional mineral fertiliser are mainly of Nitrogen, Phosphorus and Potassium constituents, farmers in developing countries can use the nutrients in excreta to enhance agricultural output at lower costs. The practice of â€Å"Ecological Sanitation† can be used to achieve this. That is, practice sanitation for environmental sustainability while at the same time turning waste (excreta) into a resource. The range s of practices include â€Å"Arboloos† (where a tree is planted on the latrine pit in succession), â€Å"Urine diverting latrines† (that produces fertilisers from urine and composted feaces) and â€Å"Biogas toilets† (that produces methane from anaerobic digestion of feaces). By using this technology, a three way benefit can be derived from sanitation. Environmental sustainability, increase in crop yield leading to better economic benefit while at the same time satisfying the health benefits that comes with sanitation. CONCLUSION REFERENCES Black R, Cousens S, Johnson H, Lawn J, Rudan I, et. al. (2010) Global, regional, and national causes of child mortality in 2008: a systematic analysis. Lancet 375: 1969–1987. Cairncross S, Valdmanis V (2006) Water supply, sanitation and hygiene promotion. In :Jamison DT, Breman JG, Measham AR, et al. (2006) Disease control priorities in developing countries, 2nd ed. New York: Oxford University Press. Feachem R.G., Bradley D.J., Garelick H., Mara D.D. (1983) Sanitation and disease. Health aspects of wastewater and excreta management. Chichester: John Wiley Sons. Fewtrell L, Kaufmann RB, Kay D, Enanoria W, Haller L, et al. (2005) Water, sanitation, and hygiene interventions to reduce diarrhoea in less developed countries: a systematic review and meta-analysis. Lancet Infectious Diseases 5. Heinonen-Tanski, H., Pradhan, S.K. Karinen, P., 2010. Sustainable Sanitation—A Cost-Effective Tool to Improve Plant Yields and the Environment. Sustainability, 2(1), pp.341-353. Available at: http://www.mdpi.com/2071-1050/2/1/341/ [Accessed June 2, 2011]. Hutton G (2009) Economic impacts of sanitation in Lao PDR. Jakarta: World Bank and Water Sanitation Program Hutton G, Haller L, Bartram J (2007) Economic and health effects of increasing coverage of lowcost household drinking-water supply and sanitation interventions to countries off-track to meet MDG target 10. Geneva: World Health Organization. Isabel Gunther, Gunther Fink. (2011). Water and sanitation to reduce child mortality. The impact and cost of water and sanitation infrastructure. Policy research working paper 5618. The World bank Development Economics Prospect Group. Jef Conant. (2005). Sanitation and cleanliness for a healthy environment. Hesperidian Foundation, UNDP. www.hesperidian.org Jon Lane. (2008). The economicand social benefits of improved sanitation. Speech delivered at the fourth Carribean Environmental Forum and Exhibition. St. George’s University, Grenada. Assessed at www.wsscc.org. Mara, D. et al., 2010. Sanitation and health. PLoS medicine, 7(11), p.e1000363. Available at: http://www.pubmedcentral.nih.gov/articlerender.fcgi?artid=2981586tool=pmcentrezrendertype=abstract [Accessed February 9, 2011]. Mathers CD, Lopez AD, Murray CJL (2006) The burden of disease and mortality by condition: data, methods, and results for 2001. New York: Oxford University Press. Parliamentary Office of Science and Technology. (2002). Access to sanitation in developing countries. www.parliarment.uk/post/hom.htm. United Nations Water. (2008). Sanitation protects the environment. Fact sheet 4. www.esa.un.org. W.H.O. (2006). Human Development Report Office. Economic and Health Effects of Increasing Coverage of Low Cost Water and Sanitation Interventions. W.H.O., UNICEF. (2010). Progress on sanitation and drinking water – 2010 update. Geneva: World Health Organisation. W.H.O., UNICEF. (2000). Global Assessment of water supply and sanitation. World Bank (2008) Environmental health and child survival: epidemiology, economics, experience. Washington, DC: World Bank. How to cite An essay on the benefits of sanitation in developing countries., Essay examples

Harnischfeger Corporation free essay sample

Describe clearly the accounting changes Harnischfeger made in 1984 as stated in Note 2 of its financial statements. Harnischfeger made two accounting changes from which one made its net sales increase, and the second change made its net income increase. For the net sales increases, they included sales from certain foreign subsidiaries which increased their net sales. Also, in the past when having sold equipment generated from their supplier Kobe Steel, they only included the gross margin from the sale of Kobe originated equipment, but now they include the net sales products purchased from Kobe and sold by Harnischfeger. This was done mainly to reflect more effectively on the transactions between the corporation and Kobe, since they were now working with a long-term supply agreement which was part of their restructuring plans. The other change was to use the straight-line method for the computation of depreciation expenses for plants, machinery and equipment. This changed method of computing depreciation made their net income rise by million. We will write a custom essay sample on Harnischfeger Corporation or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 2. What is the effect of the depreciation accounting method change on the reported income in 1984? How will this change affect profits in future years? Depending on the useful life of the asset being depreciated, salvage value and purchase price, the straight line method (used in accounting changes for Harnischfeger), this computing method will spread the depreciation expense evenly in the useful life. Whereas the accelerated method of depreciation uses larger depreciation values in the beginning years of the assets useful life, and for the remaining years it is a lower expense until becoming zero. The overall effect per year on net income with straight line methods is to make it appear a bit higher (depends on what type of business, manufacturing business makes net income higher since the cost of manufacturing equipment is usually very high leading to larger depreciation expense values). In the future years net income will remain steady using straight line depreciation methods, and when depreciation ends with the assets useful life, it will either be disposed giving a temporary increase in net income or will be replaced with a new asset with a new depreciation expense. 3. What is the effect of the depreciation lives change? How will this change affect future reported profits? If the depreciation lives changes, there can be two of the following consequences:a) If the plant, property and manufacturing quipment are used for less time than the indicated useful life, the future profits could decrease if there is no productivity. Overhead expenses would reduce, but depreciation would still continue and would make profits smaller. b) If the plant, property and manufacturing equipment are used for a longer period than the estimated useful life, then the depreciation will reduce by the end of the useful life, but the maintenance expense will increase because as these assets g et older, they need constant maintenance. If production output is not high enough to compensate maintenance expense, then profits could reduce. 4. The depreciation accounting changes assume that Harnischfeger’s plant and machinery will last longer and will lose their value more slowly. Given the business conditions Harnischfeger was facing in its primary industries in 1984, are these economic assumptions justified? The case said that they used straight line depreciation method in the accounting change, but it doesnt mean that the plant and machinery will last longer, the useful life of the plant and machinery will be the same. The only way it lasts longer is because less of it is being used because now Harnischfeger is buying their equipment from overseas to save on manufacturing costs and increase their profit. It is true that it will lose the value more slowly because the depreciation expense is divided in the years of useful life of the equipment. Are these economic assumptions justified? In my opinion, they are not. There is no credible forecast or sales leads that show that profits will continue at that steady stream, so in my opinion these depreciation accounting changes are just temporary measurers to first appease creditors and restore confidence to attract investment. To be able to justify economic assumptions, it would be better to see through two quarters of the following accounting period to see if the company made any significant changes rather than just cost cutting and accounting changes to increase net income. 5. In Note 7, Harnischfeger describes the effect of LIFO inventory liquidation on its reported profits in 1984. Describe what is meant by LIFO liquidation and how liquidation affects a company’s income statement and balance sheet. LIFO liquidation means that a company show that it has sold its oldest inventories first. Since LIFO means to sell inventory that last came in first, LIFO liquidation occurs when a company makes it appear that it sold its oldest inventory first. This inflates profits because the old purchase price will be used ith a new selling price assuming inflation. Consequently, LIFO liquidation makes it look like the company made more money in the given accounting period. For the given period, LIFO liquidation bolsters the net income in the income statement, and in the balance sheet the inventory would be less valuable because it is recorded at the historical cost, rather than the current cost. 6. Note 8, states Harnischfeger’s allowance for doubtful accoun ts. Compute the ratio of the allowance to gross receivables (receivables before the allowance) in 1983 and 1984. What would the allowance have been if the company maintained the ratio at the 1983 level? How much did the pre-tax income increase as a result of the changed ratio in 1984? | 1984 | 1983 | Allowance for Doubtful Accounts | $5,900,000 | $6,400,000 | Net Accounts receivable | $87,648,000 | $63,740,000 | Gross Receivables | $93,548,000 | $70,140,000 | Ratio | 6. 31% | 9. 12% | If the company would have maintained their ratio at the 1983 level of 9. 12%, the allowance for doubtful accounts would have been $8,535,888. 2. The pre-tax increased by 2. 81% (9. 12% 6. 31%) 7. Note 9, page 216, states that Harnischfeger decreased Ramp;D expense in 1984 relative to the previous two years. Do you think this change was motivated by business considerations or accounting considerations? How did this change affect the company’s reported profits in 1984? On Kobes side, this change was motivated by business considerations since it would benefit a lot because Harnischfeger phased out its own man ufacturing of construction cranes and buys it from Kobe. Aside from that Harnischfeger would hold the exclusive distribution for Kobe-built cranes in the United States, so this Ramp;D cooperation agreement helps Kobe to manufacture products that are jointly developed. I believe that on Harnischfegers side the change is motivated by both accounting and business considerations because Harnischfeger must show profits this year to show that its restructuring plan has given favorable results and returned the company back to success, and since it needs to be still in business but is phasing out the manufacturing of construction cranes, it still has the ability to sell by ourcing it from another supplier (Kobe). In 1984, the Ramp;D expense reduced by 137% for Harnischfeger since Ramp;D was now in joint cooperation with Kobe steel and was going to be funded in a term of 3 years, considering a total cost of $17 million starting from year 1984. This huge saving of 137% in Ramp;D can be extrapolated in the total reduction of 19% in the Product develo pment, selling and administrative expenses from year 1983 to 1984. Their interest expenses, and provisions for income taxes increased in 1984, but the savings in Ramp;D were good enough to show remarkable change from a net loss in 1983 to a net income in 1984. 8. Note 11, describes a number of changes in Harnischfeger’s pension plans in 1984. Describe these changes as clearly as you can. What are the economic consequences of these changes to Harnischfeger and its workers? Pension expenses are reduced from $12. 2 million in 1982 to $1. 9 million in 1984. Net assets for employee benefits dropped from $124,2 millions in 1983 to $62 million in 1984. The reason for restructuring being that the program was over funded. The excess plan assets that totaled $39. 3 million reverted to Harnischfeger on receiving regulatory approval from the Pension Benefit Guaranty Corporation. This money has been added to the Accrued Pension Costs and will be amortized to income over the next ten year period. The other effect is that the The US Salaried Employees Plan was restructured and reduced the pension expense by $4. million. The actuarial gains of $39. 3 million are going to be amortized to income over the next 10 years starting from 1984. The economic consequences to Harnischfeger are substantial gains and income over the next ten years in their financial statements. The consequences for the workers are that their retirement benefits and pension plans are no longer going to contribute as much to their benefits as they did in the past. 9. How did the p ension plan changes affect Harnischfeger’s financial statements in 1984? Are these changes likely to affect future profits? Harnischfeger got actuarial gains of $39. 3 million which will be amortized as income over the next years starting from 1984 for the next ten years. This translate to an profit of $3. 93 million each year over a period of ten years. 10. Summarize all the accounting changes Harnischfeger made in 1984, and their effects on pre-tax profits and cash flows in 1984. The changes made by Harnischfeger and their respective effects on pre-tax profits are as follow:a) Changes in depreciation computation to traight-line methods: makes the net income appear stable and steady and reduces the larger expenses brought in in the initial years of accelerated depreciation, therefore shows slightly higher net incomesb) LIFO liquidation: inflates profits for the accounting period where liquidation was donec) Changes in ratio of allowance for doubtful debts: could increase profit by the change in the ratio from 1983 to 1984d) Decreased its Ramp;D expense, and got it funded by Kobe: huge decrease in their own expenditure, and funded by Kobe through a 3 year agreemente) Restructuring of its pension plans: got back $39. million of actual gains that would be amortized and distributed as income for the following years 11. Accounting statements are used by investors, lenders, customers, employees, and governments in dealing with Harnischfeger. Among these groups, who is most likely to â€Å"see through† the above accounting changes, and who is least likely to do so? I think the first ones to â€Å"see through† the accounting changes above thoroughly are going to be the employees who are currently working and the ones who were laid off as they might wonder how did the company show profit after a deep net loss in the past year. Government (regulators) are also likely to see this since Harnischfeger has become a â€Å"turnaround† stock within a year. Investors are concerned more with their per share profits, and lenders have been paid with newly raised capital. 2. Are the accounting changes likely to help or to hinder Harnischfeger’s ability to implement its business plan? Be as specific as possible. We must acknowledge facts before deciding if it will help or hinder. a) The period of overall recession did not only hit Harnischfeger, but many industries in the US and the world. b) Many of these affected companies were publicly listed corporations in the stock market, and feared a collapse due to fearful investors. ) Many if not all of the accounting changes that were questionable in nature such as (LIFO liquidation, actuarial gains, depreciation method changes) were done on purpose to save the company from a share price plummeting and keep or restore investors confidence until it devised a proper plan to grow once things were back to normal. These accounting have already helped Harnischfeger to implement its business plan because it already raised $150 million more, which it used to pay back its debts and use their current assets and strategic agreements ith foreign investors and suppliers to further grow. 13. Overall, what is your assessment of Harnischfeger’s future as of 1984? The future of Harnischfeger is promising, but the corporation must seek to diversify into more product lines and seek ways to reduce its cost by outsourcing the manufacturing of certain parts more than it is currently doing, and produce a more aggressive business plan that will secure a good amount of sales in th e near future. I think that the accounting changes and manipulation of figures and cutting on employee benefits were drastic and questionable to a point, but were measures taken to confront the most immediate problems. In that process the corporation realized many past mistakes and started to seek newer ways for growth. If the companys plans were a simply a scam, then the directors and top officers would have simply let the company collapse and run away with their compensations.