Zuma Beach Essay -- Descriptive Essay About A Place

     It was a bright Friday evening when I chose to take my perceptions with me out into the world. I find that my creative mind strays all alone and takes excursions to the sea without me so I calculated my body made them get up to speed to do. With a snap of my fingers and a short ride through the gully I wound up at my youth play area, Zuma Beach. Decisively I laid my towel downward on the small grains and chips of rocks that the seas may has transformed into sand throughout the years. I paused for a minute to require my life to be postponed and look at what nature brought to the table to me. I endless supply of different spots I could have been as opposed to remaining with my toes twisting in the warm sandy sea shore and grinned in valuation for my circumstance.      It was ideal climate out for a day at the sea shore. The reasonable sky didn’t have a solitary cloud to obstruct the beams of the brilliant sun. I could detect the sentiment of ultra unwinding from the outstretched dark blue shelter above and the infiltrating warmth that exuded from the sky and folded over my skin like a warm cover on a cold winter’s night. Now and again a cool wind would pass by and back away the sun’s extreme warmth shower for brief second. I could feel grains of sand tenderly brush over the highest point of my feet with every whirlwind. The fresh sea wind coursed through my nasal pit and stung within my nose. My lungs shuddered in shock at how light and new the air was since it was not drudgingly thick with exhaust cloud or different contaminations. As the salty smell of the water hit my nose, I contemplated constantly I had spent holding up in expectation to get that initially reviving whiff of sea air that affirmed appearance and flagged the start of another extraordinary sea shore understanding.      I shut my eyes for one moment to take in what I could see through my sound-related faculties. The giggling of youngsters and families getting a charge out of the late spring day carried a grin to my face as they smoothed the dividers of their sand fortifications and played football in the sand. I could hear the ball agitate through the air as the bands spun musically from the winding that left one hand and arrived with a tranquil crash as it discovered its way to the expected collector. The hosed hints of feet delving into sand were surrounding me from different guests coming to plot their spot of impermanent sea shore front home for the day. I could... ...onger alone in the water. It was lowering to see that there was such a great amount of going on around me that I didn't think about. Out of nowhere, the water separated and the nose of a dolphin showed up. He was moving with such speed his entire body came out of the water like a gun and followed the state of an ideal circular segment as it slice through the climate. His skin shimmered in mid-air and appeared as though a tricky mirror in the sweltering summer sun. Fog splashed from his tail as he loosened up noticeable all around, and he shook it in a neighborly way welcoming we all viewing. At that point with a sprinkle he vanished back under the water and withdrew similarly as fast as he showed up.      Every time I go to the sea shore I generally leave with an essential encounter. I can even now met my companions there each mid year Thursday when I was a kid. Nothing about this spot has changed. I despite everything eat sandwiches that mash with each chomp from small grains of sand that get caught between the meats. I can at present lie out on my towel and have great discussion with amigos that drift us away to the occasions when we couldn’t even drive. This is a position of departure. I can’t hold on to perceive what experiences will come to me whenever.

Impact of power and politics in organisations Essay

Over 40 years back, Harold Lasswell (1936) characterized governmental issues as Å"the investigation of who gets what, when and how . Surely who gets what, when, and how are issues of crucial significance in understanding proper associations. In any case, hierarchical governmental issues and force are the two themes which are made obvious by their nonappearance in the board and association writing. In this manner, force and governmental issues in an association would now be able to be characterized as the administration of impact to get closes not authorized finishes through non-endorsed impact implies. The issue of whether authoritative governmental issues adversely impacts execution requires a detail of the measurements that are to be utilized in assessing hierarchical execution. For our motivations, execution in an association alludes to any of the standard pointers of hierarchical prosperity, remembering benefit for the instance of a business firms and the capacity to get ventures finished and inside spending plan regarding non-benefit associations. Making associations progressively creative, responsive and dependable requires concentrating on various administration, force and impact issues. These issues are basic in adapting to the vital natural with every one of its attributes and key pioneer execution in that condition. The issues impact creating groups at the key level just as overseeing hierarchical procedures connected to qualities and ethnics, authoritative culture, visioning and the administration of progress, such issues incorporate; ¢ Implementing key or versatile change even with imposing opposition. ¢ Fostering innovative and imaginative conduct in spite of solid restriction. ¢ Gaining assets and backing from managers whose individual motivation may incorporate hierarchical destructive political games. ¢ Avoiding ruinous ill-disposed associations with others whose help and collaboration are principal to your prosperity, yet who are outside your levels of leadership and your immediate control. ¢ Building and building up a compelling groups in an inner domain where the common inclination is to strife with one another. ¢ Fostering hierarchical greatness, advancement and innovativeness, and not getting buried in bureaucratic legislative issues or broken force clashes. For most pioneers in an association, the way to fruitful actualizing authoritative change and improving long haul execution rests with the pioneers expertise in realizing how to make power elements work for the hierarchical, rather than against it. In John Gardners power in associations he expounded on initiative and force in associations, notes, Å"of course pioneers are distracted with power! The critical inquiries are: means main event they use to pick up it? What amount do they practice it?  To what finishes do they practice it? He further states, Å"Power is the essential vitality expected to hint and support activity or, to put it another way, the ability to make an interpretation of goal into the real world and continue it . Force is the chance to work, to make, to bump history an alternate way. The idea of authoritative politic can be connected to Harold Lasswells (1936) where legislative issues includes the activity of capacity to complete something, just as to upgrade and ensure the personal stakes of people or gatherings. Along these lines, the utilization of authoritative legislative issues recommends that political action is utilized to defeat obstruction and suggests a cognizant exertion to arrange action to challenge restriction in a need choice circumstance. In view of rare assets and suffering contrasts, struggle is key to authoritative elements and force is the most significant asset. Struggle is more probable in under limited frameworks (less guideline and control) in an over limited framework with power concentrated to the top. Jeffories points out that associations play the political game inside the more extensive legislative setting, however these people likewise wade into controversy inside associations. What's more, power is key in the two cases, since it presents the capacity both to designate assets in itself an approach to build power and to combine power by bringing others with comparative objectives and goals into the internal dynamic center. Drummond, Helga attested that association assorted variety, reliance, asset shortage, and force elements will definitely create political powers paying little mind to the players. Authoritative governmental issues can't be disposed of or fantasized away. Pioneers with s solid force rationale can figure out how to comprehend and oversee political procedures in the association. Force in an association is appealing on the grounds that it gives the capacity to impact choices, about who gets need assets, what objectives are sought after, what theory the association receives, and power likewise gives a feeling of authority over results and may in actuality pass on such improve control. Taking everything into account, the effect of governmental issues and force can't be over stressed on the grounds that it is the main methods through which an association can accomplish it objectives and destinations without being excessively close to home. SOURCES 1. Drummond, Helga (2000): prologue to Organizational Business. 2.Allen, R. W, and Porter, L. W. : Organizational legislative issues and its impacts on individuals. 3. Harold Lasswell: Organizational legislative issues and its impacts on individuals. Hierarchical conduct 4. David K. Pennant: Designing powerful associations 5. Stephen Robbins: The Truth about Managing People and Nothing however the Truth. 6. Willie E. Hopkins: Aligning authoritative subcultures for upper hand 7. Mishane and Von Glinow: Organizational conduct 8. Kreitner and Kinicki: Organizational conduct 9. Stephen J. Zaccaro: The Nature of Organizational Leadership.

Potential Causes of Borderline Personality Disorder

Potential Causes of Borderline Personality Disorder BPD Print Causes of Borderline Personality Disorder By Kristalyn Salters-Pedneault, PhD Kristalyn Salters-Pedneault, PhD, is a clinical psychologist and associate professor of psychology at Eastern Connecticut State University. Learn about our editorial policy Kristalyn Salters-Pedneault, PhD Updated on December 09, 2019 Istockphoto.com / Stock Photo / KatarzynaBialasiewisz More in BPD Diagnosis Treatment Living With BPD Related Conditions If you or a loved one has  a borderline personality disorder (BPD), you may be wondering what caused it or if you are to blame.  The development of this disorder  is complex, and there are likely a variety of borderline personality disorder causes, and you should rest assured that no one person or thing is at fault. Most experts believe that BPD develops as a result of biological, genetic, and environmental factors.?? However, it is essential to keep in mind that the exact causes of BPD are not known yet. Right now, these are theories that have some support in support but are by no means conclusive. More research is needed to determine how and why the factors discussed below are related to BPD. Potential Environmental Borderline Personality Disorder Causes There is strong evidence to support a link between distressing childhood experiences, particularly involving caregivers, and BPD.?? The types of experiences that may be associated with BPD include: Physical and sexual abuseEarly separation from caregiversEmotional or physical neglectParental insensitivity It is thought that interaction between biological factors (discussed below) and an invalidating childhood environment may work together in predisposing a person to develop BPD. An emotionally invalidating environment is one in which a childs emotional needs are not met.?? An invalidating environment is not always evident to those who have experienced it or to others around them. These painful experiences can be hidden and even disguised as praise. Not everyone who has BPD has had these types of childhood experiences (although a large number have). And not everyone who has these types of experiences will have BPD. It is likely that a combination of factors, rather than a single cause, is responsible for most cases of borderline personality disorder. Potential Genetic and Biological Borderline Personality Disorder Causes While early studies showed that BPD does tend to run in families, for some time, it was not known whether this was because of environmental influences or because of genetics. There is now some evidence that in addition to the environment, genetic factors play a significant role.?? In particular, studies have shown that a variation in a gene that controls the way the brain uses serotonin (a natural chemical in the brain) may be related to BPD.?? It appears that individuals who have this specific variation of the serotonin gene may be more likely to develop BPD if they also experience difficult childhood events (for example, separation from supportive caregivers). One study found that monkeys with the serotonin gene variation developed symptoms that looked similar to BPD, but only when they were taken from their mothers and raised in less nurturing environments. Monkeys with the gene variation who were raised by nurturing mothers were much less likely to develop BPD-like symptoms.?? Several studies have shown that people with BPD have differences in both the structure of their brain and in brain function. BPD has been associated with excessive activity in parts of the brain that control the experience and expression of emotion.?? For example, people with BPD have more activation of the limbic system, an area of the brain that controls fear, anger, and aggression, than people without BPD. This may be related to the emotional instability symptoms of BPD. Newer studies are also findings associated with the hormone oxytocin and the development of BPD.?? Bottom Line on the Causes of Borderline Personality Disorder There is much to be learned about the causes of BPD, and its likely that it is a combination of factors rather than any one specific finding which can lead to the disorder. Research is in progress and hopefully we will learn more in the coming years. Understanding the causes may help prevent the onset of the disorder, especially in those who have a genetic or biological predisposition to the disorder. As it is, an invalidating environment is harmful to a child whether or not it raises the likelihood of BPD in the future, and it is crucial for therapists to be alert for this setting in children. Since an invalidating environment can be hidden, with many comments appearing to be comments of praise on the surface, emotions can easily be mistaken as an oversensitivity on the part of the child rather than a lack of sensitivity on the part of the parent. Its important for adults who experienced emotional invalidation as a child to learn to recognize the difference between validating and invalidating remarks from others to protect themselves from further hurt. Why People with BPD Struggle with Emotional Validation

Gay Marriage And The Right Of Same Sex Marriage - 1387 Words

In the United States, there is a communal controversy regarding the right of same-sex marriage. I decided to explore the views of two different authors who contrast each other. British Author, Andrew Sullivan writes the essay, â€Å"For Gay Marriage† about equal rights on marriages for same-sex couples. William J. Bennett composes the essay, â€Å"Against Gay Marriage† giving his views on why couples of the same sex should not be allowed to engage in marital relations. Sullivan supports the idea of gay marriages while Bennett opposes the idea. Referring to the article in the â€Å"Moral Issues† book†¦. Page†¦give examples from there. Every human being has emotional needs and different interests, giving rise to diverse and conflicting opinions on gay marriage dealing with social issues, domestic partnership and religious viewpoints. Marriage is a statement of love and commitment; it is the key to a pursuit of happiness. Homosexuals have identical emotional needs and temptations as heterosexuals and there is no reason marriage should be permitted to one class and not the other. Sullivan is a strong believer that gay and lesbian couples should be treated as equals in society and no different than anyone else. Many people are afraid of the effects same-sex marriages could have on our culture. Sullivan explains that gay men and women are no different from anyone else in society as far as political and moral beliefs, so they deserve equal opportunity. Sullivan stays strong in emphasizing thatShow MoreRelatedSame Sex Marriage And Gay Rights2277 Words   |  10 Pagesrecently the courts have made sweeping changes over the past two decades in laws defining whether marriage is limited to relationships between a man and a woman or is extended to same sex couples. Gay marriage and gay rights are a major controversy in t he world today. It is a constant debate on whether or not traditional marriage is out-of-date and that a new way is better. Although many believe in gay rights, it is difficult to support something that is against the foundation of America, and somethingRead MoreLegalizing Same Sex Marriage Is Not The End Of The Fight For Equal Gay Rights1801 Words   |  8 Pagesall state-level bans against same-sex marriage unconstitutional, legalizing same-sex marriage all over the nation. While this ruling was a huge victory for the gay rights movement, it was not the end of the fight for equal gay rights. In fact, many gay people are still fighting for adoption rights, job safety, and government protections from abuse and segregation. Unfortunately, it is very difficult to find solutions for a significant social issue such as gay rights when both sides of the debateRead More Gay, Lesbian and Bisexual Issues - Response to the Far Right Concerning Same-Sex Marriage1200 Words   |  5 Pages A Response to the Far Right Concerning Gay Marriage nbsp; Mr. Far Right has claimed that neither the Constitution nor the Bill of Rights mentions the right of homosexual couples to marry. I think that it would be safe to say that a homosexual couple who wishes to marry is seeking their own definition of happiness. Did Mr. Far Right conveniently skip over the part about life, liberty, and the pursuit of happiness that is the very spirit of both these documents? nbsp; Mankind are greaterRead MoreWhy Same Sex Marriage Should Be Legal1478 Words   |  6 PagesWhy Same Sex Marriage Shouldn’t be Allowed Why shouldn’t Same Sex Marriage legalized? Number one why would you want more gay couples walking around and getting married? It flat out is just not right at all. No matter if same sex marriage is legal or illegal it will never be okay on any circumstance. Marriage has always been between A Man and Woman not two guys and two girls. Marriage should stay the same, it should not be legalized, they’re just too many wrongs to it and it is not acceptable. TheRead MoreThe Legalization Of Gay Marriage1749 Words   |  7 PagesThe Legalization of Gay Marriage: A Step to Equality Imagine a world where heterosexuals are the minority. Straight people would be the ones fighting for the same rights as homosexuals. Same-sex marriages would be average and normal, while straight marriages would be frowned upon and considered unholy in the eyes of religion. Heterosexuals would be denied service at restaurants because of their sexuality, they would be called derogatory names while holding their partner’s hand and most importantlyRead MoreGeorge Chauncey, Why Marriage?1245 Words   |  5 PagesGeorge Chauncey, Why Marriage?: The History Shaping Today s Debate over Gay Equality, 2004 Nisha Chittal, Judges Chip Away at Florida Gay Marriage Ban, msnbc.com, July 26, 2014 Jeffrey M. Jones, Same-Sex Marriage Support Solidifies Above 50% in U.S., Gallup.com, May 13, 2013 Stonewall Rebellion, www.nytimes.com, Apr. 10, 2009 Goldberg, Carey (February 10, 2000). Vermont Panel Shies From Gay Marriage. New York Times. Retrieved July 13, 2013. https://www.isidewith.com/poll/965633 Read Moreâ€Å"Same-Sex Marriage Should Not Be Legalized† Essay982 Words   |  4 Pages ID Number: 2009-5699 Teacher: Emilia Gracia Final Draft: Essay 3. â€Å"Same-Sex Marriage Should Not Be Legalized†. July 18th 2012. Same-Sex Marriage Should Not Be Legalized. As we know, same-sex marriage has been discussed and argued for a long time. Within the controversial topic of gay rights, there’s no area more controversial than same-sex marriage. And all of us ask ourselves if same-sex marriage should be legal or not. But the fact is that we have to start thinking about itRead MoreEssay about Lets Legalize Gay Marriage872 Words   |  4 PagesLet’s Legalize Gay Marriage Gay marriage is a right. Heterosexual couples are allowed to enjoy all the marriage benefits, so why shouldn’t same-sex couples be able to? Why should other people be able to choose who marries who? If a man and a woman get married, no one seems to care. Gay marriage should be legal because it’s an issue of equal rights, it would save society money, and it will increase the chances for foster children to be adopted into loving families. Same-sex marriage is an issueRead MoreGay Marriage Should Be Banned874 Words   |  4 Pagesgrounds that gay rights or same sex marriage should be banned or that it’s wrong under their religions. With that there are many factors that contradict against gay rights, such as religion, child adoption, and divorce just to name a few. Roger Severino, a graduate from Harvard Law School, and has a master in public policy claims the negative collusions that are against gay rights (924). Severino tells us that gay marriage conflicts with religious beliefs because it ruins the traditional marriage betweenRead MoreGay Marriage Moment Essay951 Words   |  4 PagesGay Marriage Moment Gay marriage should be allowed nobody is perfect. In this world we all have the ability to love somebody. We shouldn’t judge others, all of us are human beings just because we don’t like a man or women of our kind. Each one of us that are homosexuals or lesbians or gays. Doesn’t mean that we can’t have the same things as men and women some people believe that same sex marriage is against their morals and their religious won’t accept it. Gay marriage should be allowed because the

The Death Penalty Is Justified - 1367 Words

The death penalty is often thought of to be a deterrence to murder. The idea is that criminals are supposed to think what their consequences could be before committing the crime which in this case would be the death penalty. However, what are the chances that a criminal is actually going to stop and think about whether or not the death penalty could be a consequence. If criminals want to engage in violence, they are going to. Consequences are not going to alter that state of mind. According to Richard Dieter, director of the Death Penalty Information Center, police officers all over the country â€Å"do not believe the death penalty acts as a deterrent to murder† (Dieter). In fact, states in which the death penalty is legal are the states with†¦show more content†¦It is highly likely that some of these people will die of natural causes before they are ready to be executed. On average, only twelve percent of people who face death penalty sentences are actually executed (Evans). It costs more to have a convict on death row waiting for execution than to house that prisoner in a regular prison facility. For example, compared to an inmate in general population, having an inmate on death row costs California an extra ninety thousand dollars a year per inmate (Dieter). This is because death row inmates are going to require a higher level of security for safety precautions such as suicide watch as well as safety for other prisoners and staff. Trying a capital case requires an enormous amount of effort from the prosecution as well as the defense. They have to take the time to comb through witnesses, testimony, get mental health evaluations, go through jury selection, and if convicted, all the mandatory appeals. This process takes a significant amount of time because of the need to be fully prepared. On average, it takes a year for capital cases to even get to the trial stage (Evans). There is also an enormous amount of pressure on the prosecution because they bear the burden of proof (Dieter). The prosecutor needs to provide all the evidence that a person is in fact guilty in fear of sentencing an innocent person to death. Attorneys also need to explore the

Active Listening Reading Material Free Essays

Poor Listening Habits Editing: You hear only what you want to hear. Rehearsing: You think about what you want to say while the other person is speaking. Delving: You focus on finding a hidden message, rather than existing to what the other person is saying. We will write a custom essay sample on Active Listening Reading Material or any similar topic only for you Order Now Daydreaming: You let your mind wander. Personalizing: You relate everything the person is saying to your own life and allow your thoughts to wander. Arguing: You focus on finding something to judge or ridicule. Agreeing: You nod your head to everything in order to avoid conflict. Switching: You change the subject quickly, as soon as the person stops speaking. Barriers to Listening Type of Barrier Explanation and Example Noise: Physical Distractions All the stimuli in the environment that keep you from focusing on the message. Example: loud music playing at a party. Mental Distractions The wandering of the mind when it is supposed to be focusing on something. Example: thinking about a lunch date while listening to a teacher. (Anybody can make out that you are not listening. Factual Distractions Focusing so intently on the details that you miss the main point. Example: listening to all details of a conversation but forgetting the main idea. Semantic Distractions Over responding to an emotion-laden word or concept. Example: not listening to a teacher when after she mentions â€Å"Marxist theory. † Perception of Others: Status Devoting attention based on the social standing rank, or perceived value of another. Example: not listening to a freshman in a grou p activity. Stereotypes Treating individuals as if they are the same as others in a given category. Example: assuming all older people have similar opinions. Sights and Sounds Letting appearances or voice qualities affect your listening. Example: not listening to a person with a screechy voice. Yourself: Egocentrics Excessive self-focus, or seeing yourself as the central concern in every conversation. Example: redirecting conversations to your own problems. Defensiveness Acting threatened and feeling like you must defend whatnot have said or done. Example: assuming others’ comments are veiled criticisms of you. Experiential Superiority Looking down on others as if their experience with life is not as good as yours. Example: not listening to those with less experience. Personal Bias Letting your own predispositions, or strongly held beliefs, interfere with your ability to interpret information correctly. Example: assuming that people are generally truthful (or deceitful). Pseudo listening Pretending to listen but letting your mind or attention wander to something else. Example: daydreaming while your professor is lecturing. (You appear to be listening). How to cite Active Listening Reading Material, Papers

Kimmel Financial Accounting Solutions free essay sample

The statement of cash flows is required. It is the fourth basic financial statement. ?2. The statement of cash flows answers the following questions about cash: (a) Where did the cash come from during the period? (b) What was the cash used for during the period? nd (c) What was the change in the cash balance during the period? ?3. The three activities are: Operating activities include the cash effects of transactions that create revenues and expenses and thus enter into the determination of net income. Investing activities include: (a) purchasing and disposing of investments and productive long-lived assets and (b) lending money and collecting loans. Financing activities include: (a) obtaining cash from issuing debt and repaying amounts borrowed and (b) obtaining cash from stockholders, repurchasing shares, and paying them dividends. ?4. a)Major sources of cash in a statement of cash flows include cash from operations; issuance of debt; collection of loans; issuance of capital stock; sale of investments; and the sale of property, plant, and equipment. We will write a custom essay sample on Kimmel Financial Accounting Solutions or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (b)Major uses of cash include purchase of inventory, payment of cash dividends; redemption of debt; purchase of investments; making loans; redemption of capital stock; and the purchase of property, plant, and equipment. ?5. The statement of cash flows presents investing and financing activities so that even noncash transactions of an investing and financing nature are disclosed in the financial statements. If they affect financial conditions significantly, the FASB requires that they be disclosed in either a separate schedule at the bottom of the statement of cash flows or in a separate note or supplementary schedule to the financial statements. ?6. Examples of significant noncash activities are: (1) issuance of stock for assets, (2) conversion of bonds into common stock, (3) issuance of bonds or notes for assets, and (4) noncash exchanges of property, plant, and equipment. ?7. Comparative balance sheets, a current income statement, and certain transaction data all provide information necessary for preparation of the statement of cash flows. Comparative balance sheets indicate how assets, liabilities, and equities have changed during the period. A current income statement provides information about the amount of cash provided or used by operations. Certain transactions provide additional detailed information needed to determine how cash was provided or used during the period. ?8. (a)The phases of the corporate life cycle are the introductory phase, growth phase, maturity phase, and decline phase. (b)During the introductory phase, cash from operations and investing would be expected to be negative, and cash from financing would be positive. Questions Chapter 12 (Continued) During the growth phase, a company would be expected to show some small amounts of cash from operations while continuing to show negative cash from investing and positive cash from financing. During the maturity phase, cash from operations, investing, and financing would all be expected to be positive while in the decline phase, cash from operations and investing would continue to be positive while cash from financing would be negative. ?9. Tootsie Roll has positive cash from operations that exceeds its net income. Cash from operations exceeded its investing needs and it retired shares of stock and paid dividends. Tootsie Roll appears to be in the middle to late maturity phase. 10. The advantage of the direct method is that it presents the major categories of cash receipts and cash payments in a format that is similar to the income statement and familiar to statement users. Its principal disadvantage is that the necessary data can be expensive and time-consuming to accumulate. The advantage of the indirect method is it is often considered easier o prepare, and it provides a reconciliation of net income to net cash provided by operating activities. It also tends to reveal less company information to competitors. Its primary disadvantage is the difficulty in understanding the adjustments that comprise the reconciliation. Both methods are acceptable but the FASB expressed a preference for the direct method. Yet, the indirect method is the overwhelming favorite of companies. 11. When total cash inf lows exceed total cash outflows, the excess is identified as a â€Å"net increase in cash† near the bottom of the statement of cash flows. 12. The indirect method involves converting accrual net income to net cash provided by operating activities. This is done by starting with accrual net income and adjusting for items that do not affect cash. Examples of adjustments include depreciation and other noncash expenses, gains and losses on the sale of noncurrent assets, and changes in the balances of current asset and current liability accounts from one period to the next. 13. It is necessary to convert accrual-based net income to cash-basis income because the unadjusted net income includes items that do not provide or use cash. An example would be an increase in accounts receivable. If accounts receivable increased during the period, revenues reported on the accrual basis would be higher than the actual cash revenues received. Thus, accrual-basis net income must be adjusted to reflect the net cash provided by operating activities. 14. A number of factors could have caused an increase in cash despite the net loss. These are (1) high cash revenues relative to low cash expenses; (2) sales of property, plant, and equipment; (3) sales of investments; (4) issuance of debt or capital stock, and (5) differences between cash and accrual accounting, e. . depreciation. 15. Depreciation expense. Gain or loss on sale of a noncurrent asset. Increase/decrease in accounts receivable. Increase/decrease in inventory. Increase/decrease in accounts payable. Questions Chapter 12 (Continued) 16. Under the indirect method, depreciation is added back to net income to reconcile net income to net cash provided by operating activitie s because depreciation is an expense but not a cash payment. 17. The statement of cash flows is useful because it provides information to the investors, creditors, and other users about: (1) the company’s ability to generate future cash flows, (2) the company’s ability to pay dividends and meet obligations, (3) the reasons for the difference between net income and net cash provided by operating activities, and (4) the cash and noncash financing and investing transactions during the period.