Monthly Archives: March 2017

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Campbell and Heinz Analysis

Category : Articles

The Canned, Frozen & Preserved Fruit, Vegetable & Food Specialties Industry (SIC Code 2030) consists of companies engaged in the business of canning fruits, vegetables, and juices. Companies that manufacture and produce ketchup and sauces as well as preserves, jams and jellies are also included in this industry. Both H. J. Heinz and Campbell Soup Companies are leaders within the industry. H. J. Heinz Company (Heinz) was incorporated in Pennsylvania on July 27, 1900. The company and its subsidiaries manufacture and market an extensive line of food products throughout the world. Heinz is best known for its ketchup, condiments, and sauces and operates 71 food processing factories as well as other facilities spanning 200 countries.

Campbell Soup Company is a global manufacturer and marketer of high-quality, branded convenience food products. Campbell Soup was incorporated under the laws of New Jersey on November 23, 1922. Campbell Soup, best known for its soups, sauces, and beverages, manufactures and sells its products in 120 countries. Pepperidge Farm, a Campbell Soup division, produces and markets fresh bakery products and frozen foods. More than 3,500 distributors across the United States and 60 other countries carry the Pepperidge Farm brand. Campbell Soup??™s international division offers more than 20 brands in the Asia Pacific region, greater Europe and Latin America.

According to SEC guidelines, companies that are considered large accelerated filers, such as Heinz and Campbell Soup, are required to file their 10-K within 60 days of their fiscal year end. This analysis is based on 2009 10-K filings. Both Heinz and Campbell Soup were in compliance with the SEC guidelines. Heinz??™s fiscal year ended on April 29, 2009. The company??™s 10-K form was filed on June 17, 2009. Campbell Soup??™s fiscal year ended on August 2, 2009. The company??™s 10-K form was filed on September 30, 2009.

In 2009, the Canned, Frozen & Preserved Fruit, Vegetable & Food Specialties Industry earned an average return on equity (ROE) of 23.9% (Exhibit 1). Campbell Soup??™s ROE equaled 101.1% and Heinz??™s ROE was 75.7%. Both of these companies are exceeding the industry average, which is an indication that they are financially sound. Both firms have more access to debt financing than the smaller firms in the industry and consequently can leverage their assets to achieve a greater ROE.

Heinz??™s 10-K reported that 85% of its revenue was generated from the categories of ???ketchup & sauces??? and ???meals & snacks.??? Earning total sales revenue of approximately $10 billion, it is the market leader in more than 50 countries. Campbell Soup has a strong and dominant position in the global soup market. The U.S. soups, sauces and beverages category contributed to 50% of the company??™s sales. Campbell Soup earned total sales revenue of approximately $7.5 billion. The industry earned total sales revenue of $20.6 billion. Together Campbell Soup and Heinz accounted for 85% of those total sales. The dominance these two companies have on industry sales is due to global brand recognition and continued strategic growth.

In addition to revenue, both Campbell Soup and Heinz are leaders in the industry in terms of total assets. Campbell Soup??™s 10-K reports a total of $6.1 billion in assets; additionally Heinz??™s 10-K reports a total of $9.7 billion in assets. Although these two companies had the highest total assets in the industry, their asset turnover ratios are below the industry average of 1.72. Campbell Soup has an asset turnover ratio of 1.25, indicating that for every dollar of its assets it generates $1.25 of sales revenue. Heinz has an asset turnover ratio of 1.05, indicating that for every dollar of its assets it generates a $1.05. Although Heinz is less efficient in asset turnover than Campbell Soup, both of their 10-Ks indicate that approximately 30% of their total assets are goodwill. Assuming that the other firms in the industry are unable to finance growth through acquisitions, the goodwill represented on their books would be substantially less than both Campbell Soup and Heinz. It can also be assumed that increases in sales revenue from acquisitions are not realized in the short term. The result of not realizing the increased revenues would cause the relative performance in asset turnover to be lower than the industry as a whole.

All of the companies in the Canned, Frozen & Preserved Fruit, Vegetable & Food Specialties Industry earned a net profit in 2009. The industry??™s net profit totaled $1.9 billion. Campbell Soup??™s and Heinz??™s net profits accounted for 89% of the industry??™s total. In addition, both Campbell Soup??™s and Heinz??™s net profit was approximately 10% of their sales revenue. The average profitability for the industry is 8.80%. Although larger firms should expect economies of scale and higher profits, Campbell Soup and Heinz are only showing a 1% improvement of profitability over the industry. This margin of profitability implies that the two firms are not enjoying significant economies of scale.

Campbell Soup??™s 10-K indicates that the company accumulated a total long-term debt of approximately $2.2 billion which represented 42.1% of the company??™s total liabilities. The long-term debt consisted of note payables and debentures. Heinz also had a significant amount of long-term debt totaling $5.1 billion which was 79.5% of its total liabilities. Heinz??™s long-term debt was comprised of commercial paper, preferred stock, notes payable, marketable securities, and credit agreements in foreign currencies. Both Campbell Soup and Heinz have a higher leverage ratio than the industry with 8.32 and 7.92 respectively. The remaining companies in the industry, which are relatively smaller in terms of sales revenue, had financial leverage ratios ranging from 1.07 to 2.34.

Campbell Soup and Heinz have similar revenue recognition policies as indicated in their individual 10-Ks. Both companies recognize revenue once a product ownership, title, and risk of loss is transferred to their customer. However, Heinz??™s 10-K notes that customers do not have the right to return products unless damaged or defective. Heinz also notes that shipping and handling charges billed to the customer are also booked as revenue. In addition, Campbell Soup recorded sales revenues do not recognize returns, discounts, and allowances. Certain sales promotion expenses are classified as a reduction of sales. In order to determine the cost of their inventory, both Campbell Soup and Heinz use the average cost method.

The average accounts receivable turnover of the industry is 12 with a collection period of 34 days. Campbell Soup ranked second in the industry with an accounts receivable turnover of 13.8 and a 27 day collection period. Heinz performed less efficiently with an accounts receivable turnover of 8.7 and a 42 day collection period. The industry manages to collect its accounts receivable on an average of once a month.

The inventory turnover for both Campbell Soup and Heinz were below the industry average with 5.51 and 5.02 respectively. The Canned, Frozen & Preserved Fruit, Vegetable & Food Specialties Industry averaged a 9.04 inventory turnover. Campbell Soup??™s 10-K indicates that its cost of goods sold (COGS) are incurred by ingredients and other manufacturing costs. Ingredients are purchased from various suppliers, and raw materials are subject to fluctuations in price. Those fluctuations in price are due to seasonal changes. Campbell Soup is also exposed to foreign exchange risk as a result of transactions in currencies other than the functional currency of certain subsidiaries. Since both Campbell Soup and Heinz are larger organizations, they could hold higher levels of inventory than smaller firms to take advantage of pricing economies. This strategy would have the effect of increasing the average value of inventory and decrease the inventory turnover ratio compared to the industry.

Heinz??™s 10-K indicated that its gross profit suffered a 2.6% decrease, resulting in a total gross profit of $3.58 billion. The decrease in gross profit is a result of higher prices and acquisitions. The company also incurred increased costs due to foreign exchange rates and higher commodity costs. In addition, Heinz??™s gross profit margin decreased to 35.3% from 36.5% in 2008 as pricing and productivity improvements were offset by increased commodity costs. In conclusion, both Campbell Soup Company and H. J. Heinz Company have demonstrated that they are leaders in the Canned, Frozen & Preserved Fruit, Vegetable & Food Specialties Industry

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Food Intack

Category : Articles

Food Intake ??” 1 Day
Jerome Vaughn
SCI/220 ??“ Human Nutrition
Jane Henry

Food Intake ??” 1 Day
Nutritional monitoring is essential science that helps us to impart in a healthier lifestyle. Maintaining a healthy weight or losing unwanted pounds must include a manageable dietary plan. It is stressful to define nutrition in a growing fast food society that dietary efforts are becoming a foreign subject in America. In other words, nutrition is the science of food, the nutrients and other substances therein, their actions, interactions, and balance in relation to health and disease and the process by which the organism ingests, digests, absorbs, transports, utilizes, and excretes food substances.
(Barone, 1978) For instances, as a classroom assignment I was direct to log on to Wiley i-profile to assess my diet and energy balance in daily intake. Furthermore, the website contains information on calorie intake, my current activity levels, the vitamins and breakdown of fats in my daily intake. In addition, my dietary breakdown will be discuss and analyzed to educated myself along with many others on how to manage calorie intake.
As, a result of my nutrition profile it includes that my calorie intake was higher than I envision. Furthermore, fats, proteins and cholesterol levels could be monitor to give a better balance. I have realized the uneven balance of fruits and vegetables in my daily intake percentage. Likewise, the calorie intake for my daily recording entailed I have 30 % more intakes needed to maintain a healthy weight limits. Furthermore, I agree with the results that state that my dietary balance is uneven and needed to be regulated. As a matter of fact, the profile raises my awareness for high cholesterol and heart disease.
On my dietary reference intake there were areas I did not consume enough of energy and nutrients recommended. In contrast, there were places on the DRI that shown my intake at a higher percentile. In fact, there were groups of foods that is underrepresented in my diet label in suggested serving. There was areas were the recommended servings in the pyramid did equal up to what I personally consume. While most recommended servings for the food group, I thought was short of the serving??™s minimum.
According to my daily consumption plan I suggested for myself I plan on receiving less serving of meat intake. In the process perhaps my total fats and calories intake will help to lower my Cholesterol. Another input on my daily consumption plan I would implement would be more fruits, grains, dairy products to balance my daily nutrition. Furthermore, listing out my consumption intake seems to be more acceptable to balance for my nutrition consumption. To ensure that I am receiving the recommended percentage of food intake of calories, vitamins, total fats reading nutritional labels and making adjustment if needed. On the other hand, considering that my favorite food is pizza it assist me to attain nutrition intake on the DRI that covered multiple categories like meat, dairy and, fiber.
Comparing my diet with Kelly Watson is much harder because I am a six foot two inches male and she is a five foot female. As they can acknowledge my calorie intake was almost 2,000 more than hers along with total fats intakes. Furthermore, her diet plan involve a level of low active exercise which, I have no exercise regiments in place. The best overall Philosophy of health between Kelly and me would be given to her. The reason being we all need to mix exercise with dieting to balance our weight and food intake. Even though Kelly and, I have obvious differences that cannot be compared the dietary health needs should be adequate supplements engrave in our health.
In closing, overlooking my current diet plan and DRI report allow me to attain a bird eyed view of my overall health. These reports will help to reform my future health philosophy in the way I can develop a healthier lifestyle. Furthermore, nutritional awareness has been defining in my core to develop a habit to examine labels on the products I intake for my daily diet. In addition I can state that I have a general comprehended of what is needed to change my current health status.

Word Cited:
Dent, Barone Nutrition – Phase one of the edentulous patient. J Prosthet Dent Aug 1978, Vol. 40, Num. 2, pp. 122-126.
Sukhatme, P. V. 1988. “Energy Intake and Nutrition: On the Autoregulatory Homeostatic Nature of Energy Balance.” eds. Rural Poverty in South Asia. New York: Columbia University Press, pp. 365-388

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Food for Thought

Category : Articles

Food for Thought
Lindsey Scott
ENG 122
Ms. Tina Miller
June 25, 2012

Food for Thought
After researching the board topic of Childhood Obesity there are many factors to this rising problem. The effect of parent??™s jobs, involvement with their children, home life, health and today??™s food prices have a direct effect on the children. It has become easy for parents to put the blame on fast food and school lunch programs. Yet they are the ones with the direct connection with their child??™s health. This research will show details, stats and information proving that parents are leaning on the easy way instead of adjusting to food industries prices and today??™s economy. It is time for parent??™s to look at themselves and use the resources that are available to help budget and plan a healthy lifestyle for the next generations. Enough is enough; parental laziness is causing innocent children to not only be teased in school, have low self-esteem, but be at risk of long term health problems.
Young children are very influential and copy what they see their parents do. Giving them microwave meals and fast food is easy for parents that are tired after work and not wanting to spend the time making a healthy meal. The number of obese children has skyrocketed. Just in preschool aged children, 1 out of 7 children are obese. (Centers for Disease Control and Prevention) These parents need to put aside their own needs and take responsibility in raising kids knowing how important it is to eat the right things. Since the economy has taken such a huge hit and jobs are harder to find, it is taking a toll on the children??™s health. Fast food is cheap, healthy organic foods that should be eaten are outrageously priced. People have to put the nutritious value of food in the back of their mind and go off of what they can afford for that meal. ???In the United States, the number of overweight children and adolescents has doubled in the last two to three decades??? (Deckelbaum, 2001). Rich or poor, a child deserves the chance to live a full, health issue free life. Parents with lower paying jobs should be budgeting in these healthy foods instead of buying larger quantities of junk food.
Parents are finding it easier to occupy their children with these devices and the television than go out and be active with them. By doing this the children not only do not get the one on one attention from their parents but also tend to eat more unhealthy snacks during television time. The commercials for fruits, vegetables, and other healthy foods are almost nonexistent. Children are so impressionable and vulnerable. These are the years that parents should be shaping the children for life. The eating habits they are taught while young will shape how they care for themselves when older and also tend to pass along to their children. Statistics showed ???2003??“2006, 32% of the US children were classified as obese or overweight, and increasing trends in childhood obesity are seen all over the world. These results are especially alarming as overweight children show a high risk of becoming obese adults??? (Silventoinen, 2010). What people do not see if that the way they feed their children and teach them about nutrition will have a lasting impression on them. Parents are supposed to want the absolute best for their children, yet their weight and the health issues that come along with being obese have been pushed aside.
Children channels on the television should take the next generations more seriously and step up with helping find a solution to childhood obesity. An interesting piece of research is in ???Television food advertising: counterproductive to childrens health A content analysis using the Australian Guide to Health Eating??™. It states, ???544 food advertisements: 21% percent for core foods; and 79% for non-core foods??? and ???fast foods, chocolate and confectionery made up almost 50% of food advertisements shown on television.??? (Zuppa, 2003). So when parents put their small children in front of a television for hours so they aren??™t bothered, most of what they are taking in is the want for fast foods. Children see other kids happy with these unhealthy meals and want to partake in the fun. Luckily Disney has started stepping up by banning unhealthy commercials on their channels and taking the characters off foods that do not meet nutritional standards (Goldwent, This will hopefully take out an amount of impression on children who spend large quantities of time in front of the television.
There are plenty of ways for parents to step up and get help. Systems and organizations such as NuVal and WIC are there to help. When at the grocery store most people go off of the price tag when trying to decide between products. NuVal shows parents that changing their budget to fit healthy food is possible. They need to take the time to look at the nutritional value. With NuVal, next to the price will be a number, 1-100, the closer to 100 the healthier the product ( These parents are perfectly capable of actually looking and figuring out what is and isn??™t healthy. WIC is based off of income and how many people are in the home. They provide low income families with milk, cheese, eggs, formula, and other healthy foods (Women, Infant, and Children). By seeking their help, not only could low income parents provide healthy food for their kids but it wouldn??™t be as stressful. These are resources out there that can help keep children healthy no matter the social standing.
Through researching WIC they have a list of ???top 10 ways to grow happy kids???. They are, let them decide how much to eat, present healthy foods as ???treats??™, offer water instead of juice, include a fruit and/or vegetable at every meal, serve low fat milk to children over two, use mealtime to strengthen family ties, lead by example ??“ walk the talk, create activities ??“ for you and them ??“ every day, provide attention instead of food, encourage and praise their efforts. (Women, Infant, Children) Most of that list is just telling the parents to be involved, pay attention and interact with their children. Parents have shifted their focus to only work and wear themselves down leaving no time or energy for their kids. Supporting research stated that ???parent feeding is related to the development of children??™s food preferences and how parents modify their children??™s food preferences by using sweets as rewards and pressuring their children to eat their fruits and vegetables??? (Birch & Fisher; Birch & Krahnstoever-Davison). Yet another finding showing that parents are shaping their children for unhealthy lifestyles.
Yes genetics can take part in a child being obese. But just like everything else it can be avoided if parents eat healthy themselves and show that healthy foods are just as ???yummy??™. It is shown that ???families who are obese put their children at risk by structuring their environment to include high fat diets and low energy expenditure??? (Birch & Fisher, 1998; Birch & Krahnstoever-Davison). But these genes are altered as the child matures. A healthy diet and active lifestyle can ???train??? these genes and help maintain a lower body mass index (BMI) in adulthood. As stated in a scholar journal, ???genetic factors have an important role in childhood obesity also, but their role may be different or they may result from other genes than those that operate in adulthood??? (Silventoinen, 2010).
The way the family lives and the standards the parents put for the children are more important and preventable than the genetics. In the International Journal of Obesity it states ???parents and their offspring live together and where siblings obviously have a much greater opportunity to be exposed to the same environment; for example, poor socio-economic family background has been found to be associated with the risk of obesity in children, demonstrating the importance of childhood social environment, and the greater role of the shared environment in childhood has also been suggested in adoption studies??? (Parsons, 2009) If a family makes large unhealthy meals it shows those children that portion control and nutrition are not important. Or if the child says they are full and done eating, they are not supposed to be forced to finish their plate. That teaches them to over eat.
Children who have parents that feed them large amounts of junk food and do not motivate them to be healthy are setting them up for very dangerous health issues. In a research journal it states ???Elevated blood pressure, dyslipidemia, and a higher prevalence of factors associated with insulin resistance and type 2 diabetes appear as frequent comorbidities in the overweight and obese pediatric population??? (Deckelbaum, 2001). These are not the only health issues cause by a poor diet. By giving their children soda and other sugar drinks they can develop bad dental health. Parents aren??™t looking at the big picture. They are looking for the easy way for right now. If it ends the fight of what to eat and makes the kid happy they do it. Whether it is healthy or not. That is the biggest problem. ???Obesity in childhood, particularly in adolescence, is a key predictor for obesity in adulthood??? (Williams, 2001). So not only will these children develop diabetes but they will have it for life. And if they don??™t develop it while young, the eating habits they have learned from lazy parents will certain cause it later in life.
This topic, Childhood Obesity, is most definitely fixable. Innocent children rely on their parents to teach them and raise them the right way. There is no reason a child shouldn??™t be able to keep up with their running classmates because they are obese. I am very excited and interested in the research that is to come for me. Finding out why America is at its highest rate for obesity is not hard. Now finding out what it is going to take to get the parents to realize it is neither the media nor the food industries but the way they are raising their children is the hard part. These parents can help and protect their children overcome the battle with obesity, they are just too lazy to change.

Deckelbaum, R., & Williams, C. (2001). Childhood Obesity: The Health Issue. Retrieved
June/10, 2012, from
Goldwent, L. (2012). Disney: No more junk food ads. Retrieved June/08, 2012, from
Ogden, C., & Carroll, M. (2010). Prevalence of obesity among children and adolescents: United
States, trends 1963-1965 through 2007-2008. Retrieved June/07, 2012, from
Parsons, TJ., Power, C., Logan, S., Summerbell, CD, Childhood predictors of adult obesity: a
systematic review. Int J Obes Relat Metab Disord 1999; 23 (Suppl 8): S1-S107.
Silventoinen, K. K., Rokholm, B. B., Kaprio, J., & Sorensen, T. A. (2010). The genetic and
environmental influences on childhood obesity: a systematic review of twin and adoption
studies. International Journal Of Obesity, 34(1), 29-40. doi: 10.1038/ijo.2009.177
Silventoinen K, Kaprio J. Genetics of tracking of body mass index from birth to late middle age:
evidence from twin and family studies. Obesity Facts 2009; 3: 196??“202.
Thompson, M. (2010). Parental Feeding and Childhood Obesity in Preschool-Age Children:
Recent Findings from the Literature. Issues In Comprehensive Pediatric Nursing, 33(4),
205-267. doi: 10.3109/01460862.2010.530057
Zuppa, J., Morton, H., & Mehta, K. (2003). Television food advertising: Counterproductive to
children??™s health A content analysis using the Australian guide to health eating.60 (2)

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Campaign Finance Reform

Category : Articles

Campaign Finance Reform
Money and politics have always gone hand in hand. During the 2004 presidential election alone, presidential campaign spending topped $1.2 billion. The vast sums of money inherent to American politics have caused many people to clamor for campaign finance reform. After all, they reason, how can a system remain uncorrupt when politicians are indebted to the big money interests that fund their campaigns
Proponents of campaign finance reform have won many victories in the recent past. However, campaign financing as it now stands remains intolerable to many Americans. Under our current system political speech is repressed, reams of regulations make campaigning daunting, and the ability for little-known candidates to compete has all but disappeared. To others, elections are too expensive, and the issue ad extravaganza in 2004 was a disaster not to be repeated. Congress is currently mulling over bills to resolve these problems. What to do with campaign finance reform will be a major issue as we look toward the 2008 election.
Campaign finance reform has a long history. Congress banned corporate and union political donations in Teddy Roosevelt??™s and Harry Truman??™s administrations, respectively. In 1971 Congress passed the Federal Election Campaign Act (FECA), which allowed unions and corporations to form political action committees (PACs), or segregated money-funds to which individuals could voluntarily contribute. FECA also imposed disclosure requirements for contributions and spending. Its 1974 revision formed the Federal Election Commission, structured a system of public financing for federal elections, and set specific donation limits. Individuals could donate up to $1000 to a candidate; PACs could contribute a maximum of $5000.
Congress revisited FECA in 1979, but this revision left an unintended loophole. Unions, corporations, and individuals could make unlimited (and undisclosed) donations to political parties. On paper this ???soft money??? was for ???party-building activities??? such as get-out-the-vote efforts and voter registration drives. But it soon came to finance ???issue ads.???
According to the Supreme Court??™s 1976 decision in Buckley v. Valeo, FECA??™s disclosure requirements and donation limits applied only to ???express advocacy,??? or any ad containing an injunction to vote. In other words, stating ???Vote for . . .??? meant you must fund the ad with ???hard money,??? the $1000 and $5000 capped donations received by candidates. ???Issue ads,??? on the other hand, never asked for votes??”technically. They could describe candidates??™ records, denounce their actions, or quote them, but as long as they avoided the Supreme Court??™s ???magic words,??? issue ads could be funded with soft money.
Soft money remained relatively unimportant for the nexttwo decades. However, in the 1996 election soft money fundraising escalated to unprecedented highs. Millions of unregulated dollars poured into the system. In response, the Bipartisan Campaign Reform Act (BCRA) was proposed by Senators John McCain and Russell Feingold. After years of debate, it was passed and signed into law in 2002.
The BCRA sought to change everything. It outlawed all soft money donations. It increased the individual donation limits to $2000, though that hardly compensated for the parties??™ $500 million loss in soft money. In addition, knowing soft money donors could still fund their own ads, the BCRA prohibited all issue ads funded with soft money for 60 days before a general election and 30 days prior to a primary election.
The2004 election saw the first implementation of the BCRA. However, despite McCain??™s promises that the BCRA would ???[profit] our political system,??? the 2004 election proved a fiasco for reformers. Soft money donors, prohibited from giving to political parties, funneled their donations into so-called ???527??? groups. These groups, in turn, produced a storm of issue ads, seeping the election in unaccountable and caustic rhetoric. Incumbency also became a greater advantage than ever, as lesser-known candidates could no longer rely on party soft money to boost their campaigns, and the BCRA??™s complicated regulations made compliance difficult for newcomers. The BCRA also raised controversial free speech issues. Although the Supreme Court ruled with a 5-4 majority that the bans on political donations and issue ads are constitutional, many legal scholars disagree, calling them blatant infringements of First Amendment rights. The replacement of a single justice could result in a future reversal.
Seeing these problems, we must ask ourselves: What actions should be taken in regards to the 527s How do we reduce the advantages of incumbency And what fundraising should political parties and candidates be allowed to do To answer these questions we must return to square one. Why did Congress enact campaign finance reform in the first place John McCain answers, ??? . . . campaign contributions from a single source that run to the hundreds of thousands or millions of dollars are not healthy to a democracy.???
Granted, stopping corruption (or the appearanceof it, as is more commonly argued) is a worthy cause. No one wants politicians to be overly beholden to donors, but proponents of campaign finance reform fail to recognize an important concept: government cannot solveevery problem. As Thomas Sowell wrote in his book, The Vision of the Anointed, ??? . . . there are no ???solutions??™ . . . but only tradeoffs that still leave many desires unfulfilled and much unhappiness in the world.???
The Bible seconds Sowell??™s description. It says strife and injustice will always be with us, ??? . . . for the intent of man??™s heart is evil from his youth.??? Inherently evil men cannot create Heaven on earth. Some problems will always remain, and all we can hope for is a society where the best ???tradeoffs??? are available. Looking at campaign financing with this view, we realize we cannot stop all ???corruption??? or the ???appearance??? of it.
What proponents of campaign finance reform really want is to write laws that make immoral conduct (as they define it) impossible. To accomplish this, they are attempting to stop the flow of money, thinking that money is the cause of corruption. They misunderstand the root of the problem. Money in and of itself is not evil. Man is. Politicians will always besusceptible to improper influences, whether or not the money is in easy reach. Besides that, men will always find a way to get money into the system. In 2004 the money unable to reach the candidates went to the 527s. Should Congress attempt to stifle them, the money will simply go elsewhere. It cannot be stopped without unreasonably curtailing individual freedoms.
Recognizing this, our response should be straightforward. Stopping the money flow through reasonable means cannot curb the appearance of corruption, but putting transactions out in the open will. In place of reams of campaign finance law, we need only one regulation: all candidates must publicly disclose donations within 24 hours of receiving them. This regulation would give the public theinformation it needs to hold politicians accountable for their sources of money. Donation limits and issue ad regulations would be repealed, removing dangerous Constitutional threats and a host of complicated laws. And incumbents would no longer enjoy an overwhelming advantage over lesser-known challengers, as political newcomers would be able to use both party soft money and the backing of wealthy patrons.
This simplified approach to campaign finance reform ???solves??? all the problems that can solved. Constitutional rights are no longer repressed, mountains of regulations do not daunt would-be participants, and challengers can obtain enough funding to level the playing field. Although concerns about big money interests, issue ads, and expensive elections will not disappear with this approach, we must remember there are no solutions??”only tradeoffs.

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Food Borne Illnesses

Category : Articles

Since the holidays have come and gone we have noticed that the Food borne illnesses have been going up. I am here to give you a few tips to help you understand, reduce, and make your lives a little healthier.
1. The first one is to understand that raw and uncooked food are the main reason why there is food borne illnesses. We must always use caution when we handle, prepare, and cook the raw food.
2. Next you want to make sure that you cook all the food to the proper temps. Eggs & Egg Dishes should be cooked until firm. Ground beef should be cooked to a min of 165. Ham should be cooked to a temp of at least 160. Roast beef can be cooked to a temp of 140. Poultry should be cooked to a temp of at least 140. When you cook to the right temps you will reduce the risk of the micro germs that can make you sick.
3. When you are cooking food make sure that you always wash your vegetables before consummation. This because they might have a pathogenic microbes from the soil thus making you sick.
4. Make sure when you are preparing the meals to cut meats on one cutting board, and vegetables on another. If you cannot do that then, please make sure that you wipe down the cutting board after each use. Make sure that you also clean the knife after each use.
5. If at any time during cooking you do have to touch the meats, or even raw vegetables please to always wash your hands. This will help on making sure that you do not transfer the germs or even microbes to the other food that is to be prepared.
6. Next you want to make sure that when the food is cooked you do not want to the food to be left out to long. If you leave the food out then you can risk the microbes to grow and breed. Thus also making you sick. Best rule of thumb is to make sure that things are put away in about an hour and half after getting done cooking.
7. Make sure you have all leftovers in the right containers and right temps in the refrigerator. Best way to buy or have a deep metal holder so that the temps can be constant.

If you follow the rules, and cook the meals to the right temps you will have healthy and wonderful meals to come in the future.

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Category : Articles

Immaculate Heart of Mary College
Better Living Subdivision, Paranaque City


??? Egypt
??? Greece
??? Rome

Marc Hubert Sota


Sr. Edgar Sarmiento



Histokomiks, isa sa mga proyekto ni Sir Edgar sa second quarter. Ang layunin ay makagawa ng isang komiks ukol sa mga itinurong sibilisasyon. Ang Ehipto, Gresya at ang Roma. Bago magsimula gumawa ng komiks ay kailangan muna magpasa ng script sa bawat sibilisasyon, ang iba??™t-ibang script ay may iba??™t-ibang deadline para ipasa. Pagkatapos magpasa ng mga script ay gagawa na ng komiks. Ang bawat komiks ay dapat ilalagay sa isang malaking bond paper, may margin na isa??™t kalahati ang haba, at dapat pentel pen ang gamit sa paggawa ng border. Dapat may kulay ang komiks at sa isang malaking papel ay may maximum na sampung eksena. Ang sumobra na mga eksena ay ilalagay sa ibang papel.

Ang Ehipto ang unang ipapasa na script at komiks. Ang Ehipto ay matatagpuan sa Hilagang aprika malapit sa Mediterranean Sea. Ang kanyang sibilisasyon ang umusbong sa isang ilog at ang pangalan nito ay ang ilog Nile. Dito nagsimula ang unang sibilisasyon ng Ehipto, ang mga Nomes ang unang nanirahan malapit sa ilog Nile. Ang Ehipto ay mayaman sa kultura, dito ipinatayo ang unang Pyramid, mga ritual para sa patay na tinatawag na Mummification. Meron silang Polyteismo na paniniwala. Naniniwala sila sa mga Diyos na sina Osiris, Toth, Ra, Khum, Anubis, at ang mga Diyosa na sina Isis, Hathor, at iba pa.

Ang Gresya, ang pangalawang ipapasa na script at komiks. Ang Gresya na nasa Timog silangan Europa, dito nagsimula ang isa sa mga pinakamalakas na sibilisasyon sa buong kasaysayan. Umusbong sa Aegean Sea, dito nanirahan ang mga Minoans, na may palasyong pangalang Knosses kung saan pinaniwalaan na may nagpoprotekta na Minotaur. Dito din naganap ang Hellenic at Hellenistic Period. Pimasok din ito sa Dark age. At ito??™y natuluyang bumagsak noong sinakop ito ni Alexander the Great.

Ang Roma, ang pinakahuling ipapasa na script at komiks. Ang Roma ay ang kabisera ng Italy na nasa Europa. Gaya din ng lahat ng sibilisasyon, ito??™y nagsimula sa tabi ng katawang tubig, ang Tiber river. Unang nanirahan dito ay ang mga Etruscans. Ang Roma ay isa din sa mga pinakamalakas na sibilisasyon dahil marami itong nasakop tulad ng Gresya, Gaul, Belgium, at Britanya. Ang mga magagaling na mga pinuno gaya ni Julius at Agustus Caesar na kung saan pinalakas lalo ang Roma. Ngunit sa lahat ng tagumpay nito ay bumagsak ito noong nahati ito sa dalawa. Ang isang parte nito ay natuluyang bumagsak sa mga kamay ng barbaro. Ang naiwang kalahati naman ay ang Byzantium na muling lumakas. Bumagsak din ang Byzantium noong ito ay sinakop ng mga Turkong Ottoman at Seljuk.[pic]

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Food Advertisement

Category : Articles

Advertisements are kind of communication between industries and consumers. Advertisements persuade audiences to purchase their products. Now a days advertisements become the backbone of the industrial world. These advertisements have a huge impact not only on adult audiences but young audiences too. For example the fast food restaurants are selling their unhealthy food with toys and promoting ads on the TV all day long. These promotions are quite appealing for young children and they don??™t even know the side effects of these products. The fast food advertisements are compelling their young audiences to eat their unhealthy food and get free toys with the meal. Eating these unhealthy foods are causing childhood obesity, stroke, hypertension and cancer. Fast food is very unhealthy for the children and these advertisements should be banned from TV.
Fast food looks so attractive on TV and makes people feel hungry. The lettuce, melting cheese, red tomato, and grilled meat seems a healthy but these are high in sodium, fat, and low in important vitamins, minerals, fiber and other nutrients. Simply filling up on empty calories is not healthy. These TV advertisement are also giving the idea to their audience that eating out is an easy and convenient option. Nowadays, more and more people around the world are frequently relying on fast foods as a regular source of meals. In the past when fast food advertisements weren??™t as popular on TV, people considered going to a restaurant as a special treat or something to enjoy on a date or a family night out.
These advertisements negatively influence our young audience. They influence our kid??™s by making their favorite movies characters into the toys and compelling the young audiences to eat their fast foods. Every channel on TV is full with these ads. If a person want to watch TV and relax, these ads pop up and they makes kids insist to their parents to visit their fast food restaurants.

Fast foods are doubly bad for health because they contain high levels of saturated fats and trans-fats, which are raising the blood cholesterol levels.
This coca-cola ad compels the people to drink that cool and cold coca cola, but these cold drinks do not make you cool. It contains loads of sugar and caffeine. They are highly addictive once you start and will be hard to get off them. By looking at this ad you can calculate how much sugar you can take in by drinking this coca. This can increase risks of high sugar diets especially in children and can increase the risk of diabetes, which unchecked can result in the loss of limbs.
For example KFC chicken pot pie has 790 calories. A McDonalds Big Extra Hamburger with cheese has 810 calories. A Burger Kings Club chicken and sandwich is loaded with 700 calories. Think that if a person eats 220 more calories a day, he/she will gain one pound of extra fat in a body in two weeks??™ time. That means 24 pounds in one year. That is a lot of weight. So we should not visit those fast food restaurants more than once a week. As you see in this add, a person eating these fast foods could end up these health problems. This ad can explain what health problems could be if we eat these fast foods.
In conclusion, TV ads for fast food should be banned because they manipulate people??™s choices and lead them to eat unhealthy food. The purpose of advertisements is to give the important information about the product. It is a moral responsibility of the advertisement companies toward the society that they only provide the true information to their adult or young audiences. As Dr. Jim Taylor said ???Raise the children, not consumers.??? Audiences should not influence by those advertisements which are not good for people, especially the unhealthy fast foods advertisement which are major cause of obesity, stroke hypertension and cancer. Last but not least health is a blessing, Whatever the company shows in their advertisement is not always true; a person should know what is good for his/her self.

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Cameras in the Courtroom

Category : Articles

The sixth amendment of the constitution of the United States says, ???those accused of crimes have the right to a speedy and public trial, by an impartial jury of the State and district wherein the crime shall have been committed??? (United States Constitution Amendment 6). The amendment does not make any mention of how the public trial will be presented to its citizens. In the almost 300 years since this amendment was made there have been advancements in how the public receives information on trials. Today one can simply turn on the television and watch events in the courtroom take place right before their very eyes. Even though the public deserves to know what is going on, it is a bad idea to have television cameras in the courtroom because it can compromise the constitutional right to a fair trial, and the trial proceedings.
According to the Oxford Companion to the Supreme Court (2005), the controversy over the use of news cameras in courtrooms has persisted for 70 years (para. 1). Prior to the television reports of modern day, citizens turned to the newspaper and radio for news. Cameras were introduced in 1935, and the trial of Bruno Richard Hauptmann (the man found guilty of the kidnapping and murder of Charles Lindbergh??™s son) that the use of cameras was found to be a distracting presence. Lassiter (1995) ???noted that the media attention was intense, and the judge ultimately barred cameras from the courtroom because of the broadcast media??™s chaotic coverage.???
30 years after this landmark case, the debate continued. In 1965 the Supreme Court reversed a criminal conviction in the state-level case of Estes v. Texas, finding that televising the proceedings had deprived the defendant of a fair trial (Cameras in the Courts 2002). In 1981 another case in regard to the televising of trials came to the Supreme Court. The case of Chandler vs. Florida produced a ruling in favor of broadcast media.
Taking advantage of the Chandler vs. Florida ruling, and public interest; in July of 1991, Courtroom Television was launched. The channels programming consisted entirely of trials. In 2003 the channel had 70 million subscribers, and in that same year all 50 states now allowed the televising of courtroom proceedings (Mather, Alexander para. 4). Now in addition to Court TV, other major cable networks air trial coverage. As channels battle for the highest ratings, there is little attention paid to what constitutional rights are at stake by allowing cameras in the courtroom.
The Constitution of the United States was created to protect the rights of its citizens. The sixth amendment of the constitution is what becomes compromised by the televising of court proceedings. The sixth amendment guarantees a defendant a fair and public trial. The presence of television cameras during trial proceedings compromises that right. Having a fair trial depends on detached neutrality; however neutrality is disrupted when one side plays to the camera either inside or outside the courtoom (Lassiter 1995 para. 27).
One argument that those in favor of television in courtroom present against the sixth amendment, is its inclusion of public trial. Those in favor of television coverage argue that including television coverage is simply a way of making the trial public. Those opposed to having television present, say that the constitutional right to due process and a fair trial override the need for court proceedings to be made public (Camera??™s in the Courts 2002). According to Lassiter (1995) the debate on the interplay between the media and the government goes back to the nation??™s founders, when print, not television, was the dominant means of publicity.
Those that support the broadcast of trials refer to the First Ammendment and the argument that the public has a right to know what goes on in a courtroom (Lassiter, para. 7). One needs to look back to the Sixth amendment. This amendment to the constitution protects fairness and due process in legal proceedings, and the importance of such rights supersedes the need to bring information from trials to the public (???Camera??™s in the Courts 2002).
The information provided to the public via television, jeopardizes more than the constitutional rights of its defendant. The trial itself can become altered due to the coverage displayed on television. One certain result of televising real courtroom drama will be legal challenges to the fairness of the trial based on the presence of cameras (Lassiter 1995 para. 15) Lawyers, witnesses, judges, and jurors can be profoundly affected by the knowledge that they are being recorded and televised (Camera??™s in the Courts 2002). Court proceedings need to be able to be conducted without those involved being influenced. They (lawyers, witnesses, judges, and jurors) may neglect fairness and legal responsibility as a result of being distracted, intimidated or otherwise influenced by the camera (Camera??™s in Courts 2002).
A jury is a very important part of a trial where there cannot be any influence placed on the jurors. The jury is according to the sixth amendment supposed to be ???an impartial jury of the State and district wherein the crime shall have been committed??? (United States Constitution Ammendment 6). Television inside the courtroom can affect the jury from being impartial. The notoriety of a case, made evident by television coverage, can alter the jury??™s determinative process (Lassiter 1995 para. 9). U.S District Judge Edward Harrington of Boston said: I am disinclined to allow cameras into the courtroom because it lets jurors know that this is an unusual, that is, a celebrated, case. And when jurors are asked to make a judgment in an ordinary case, that is a heavy responsibility. When they are asked to make a judgment in a celebrated case, I think that puts undue pressure on them and it might well distort the verdict (Lassiter 1995).
Besides jurors, some trials require the need for witnesses to be called. Cameras may change the behavior in a person whom has been called to testify in a trial, they can feel self-conscious in their presence (Cameras in Courts 2002). There is too much at stake to take the risk of having trial participants think about the possibility of celebrity attached to being involved in a case. Lassiter points out that the testimony of witnesses who know that they are going to be on television believe that they are there less for the value of justice, and more for the entertainment value (Camera??™s in the Courtroom 1995). To play into the entertainment aspect witnesses may alter their stories to appeal more to the general audience and paying media. This is a for-in of technological witness tampering (Lassiter 1995).
Witnesses are not the only participants of a trial that can affect the outcome by altering their performance. Judges and lawyers can also behave differently because of cameras. With lawyers the risk is that lawyers direct at least part of their case to the television audience instead of giving their full attention to the judge and jury (Lassiter 1995). In cases where a jury is not needed, the verdict or decision-making is made by the judge assigned to the case. The ruling that a judge makes on a case, may not be what the judge believes. The judge may be tempted to rule in favor of what the public opinion on the case has become.
Public opinion provided courtesy of the television media should not be a worry or concern among trial participants; however there is profit to be made off of the trials by the media, which can lure in participants and further damage a case. The defense attorney in the William Kennedy Smith date rape trial successfully impeached the credibility of a close friend of the alleged victim because she sold her account about the accuser to a tabloid television show (Lassiter 1995). This trial would be the first of many blockbusters that Court TV would be famous for airing. William Kennedy Smith was found not guilty of the rape charges, but many argue that the verdict could have been different if the media coverage had not been so intense. One of the more notorious intensely covered trials is that of O.J Simpson.
The Simpson trial set the stage for how many trials would be covered in years to follow. The trial also set the stage for the lawyers to provide a performance of their own. Today lawyers direct at least part of their case to the television audience instead of giving their full attention to the judge and jury. The focus needs to remain on what is happening inside the courtroom, not what others want to see happening in the courtroom. The impartial jury that the defendant is entitled to is what matters. In the O.J Simpson case, an unseemly battle emerged between opposing counsel to spin their versions of the case before the public, rather than giving their undivided attention to the fact finder at trial (Lassiter 1995).
As long as cameras continue to take a seat in the courtroom, the constitutional right to a fair trial remains compromised. When thinking about how much of a right the public has to know about the trial consider what attorney Jack Litman has said on the subject: We do not want the sacred area of the courtroom, which is by definition solemn, tedious and dignified, to be overrun by a system whose values are based on ratings, entertainment value and profit. And I fear, when you put the camera under the tent of an American institution you do more than illuminate it. You profoundly change that institution (Camera??™s in the Courts 2002).

Lassiter, Christo (March 1, 1995) Cameras in the Courtroom A Fair Trial is at Stake.
The Free Library. Retrieved March 29, 2009 from in the courtroom A fair trial is at stake-a016995249
Cameras in the Courts (2007, May 15) New York Times, Retrieved April 11th, 2009 from MasterFILE Premier database
Lynn Mather, S.L Alexander ???Cameras in Courtrooms??? The Oxford Companion to the Supreme
Court of the United States. Kermit L. Hall. Oxford University Press retrieved
April 9th, 2009 from

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Food Addiction

Category : Articles

AM I A FOOD ADDICT Friday, August 18, 2011
By: Rose Aguilera

We??™ve all heard about drug and alcohol addiction. So, is there such a thing as food addiction And if there is, do you have it
Have you ever asked yourself what is food addiction Truth is many people who suffer from food addiction are also dealing with a long list of other health-related illnesses, both physical and emotional.
Food addiction, like any other addiction, is a loss of control. Food addicts are preoccupied with thoughts of food, body weight, and body image, and compulsively consume abnormally large amounts of food. Even though they understand the harm caused by their behaviour, they just can??™t stop. Food addicts tend to crave and eat foods that are harmful to their bodies. For example, people with food allergies may crave the foods they are allergic to, while diabetics may crave and overindulge in sugar, despite the adverse effects. Many food addicts have turned to using food as their ???drug???. Food becomes the cure for

dealing with the underlying problem. But, just like any other substance abuse, the habit becomes extremely difficult to break without getting professional help. Food becomes an obsession and the person will turn to drastic measures in order to feed the urge.
Sadly, food addiction affects tens of millions of adults and children. The constant need to over eat and indulge on food literally takes over one??™s daily life. Often one??™s social life is drastically affected and the person who is the addict will either isolate and completely seclude themselves, or, only willingly be with others who share in the same habit.
It is common for people to reach a point of crisis when they finally ask themselves ???what is food addiction??? ???Do I suffer from it??? This crisis is commonly a serious health problem. But first, why is it important to know if you are a food addict Well, fact is that those who are addicted to food are actually suffering from a form of substance abuse. It is similar, though not the exact same, as any other serious addiction.
Why Because food is being used and abused just as any drug or alcohol may be. The long-term effects of food addiction can cause extremely dangerous health risks and side-effects. These can lead to physical problems and diseases such as:
Sleep apnoea
Cardiovascular disease
High blood pressure
Stress and anxiety

Some research into food addiction suggests that people who are ???controlled??™ by food show similar characteristics to people who are addicted to substances like drugs, alcohol and nicotine. By stimulating the release of natural opioids in the brain, sugar and fat could have a similar effect to addictive drugs such as heroin, according to John Hoebel, a psychologist at Princeton University in New Jersey.

Consultant Clinical and Coaching Psychologist Dr Suzy Green says, ???Many individuals dont ???fit??™ into clinical diagnoses like anorexia and bulimia. But there are definitely people who do rely on food as a major source of comfort and/or use it to reduce negative emotions like anger, sadness and fear.???

We all reward ourselves with treats from time to time, but overdoing comfort eating means that, for some, the brain becomes ???trained??™ to see eating? certain foods as a type of ???quick mood fix??™; although this is really only a problem when it starts to become a major or controlling part of life.

Foods that people might find themselves addicted to:

Caffeine: Most people have heard and know that caffeine can be addictive. Caffeine is a mild stimulant that can be found in a variety of foods, such as coffee, tea, chocolate, and – of course – soft drinks with added caffeine. While there is still much debate as to whether caffeine is good or bad, many people would agree that any substance that causes addiction is not good.

Sugar: Few people would argue today that sugar is a good additive to have in food. Not only is sugar highly addictive, but it also has been proven to be bad for ones health. Sugar, in its many forms, can lead to many diseases, the most well-known being Type 2 Diabetes.
Salt: Salt is added abundantly to many processed foods and so it is easy to become addicting. Most Australians eat far more salt than is necessary and, like other foods, they can become addicted to it, craving more and more as time goes on.
Fat: One now-famous study published in Nature Neuroscience in March 2011 demonstrated that rats who became addicted to high-fat foods experienced withdrawal symptoms similar to those experienced by drug users, and they found it difficult to quit the fat. Fatty foods can be addictive to people as well.

Food addiction almost always leads to obesity. Most food addicts are already obese, or at the very least are ???at-risk???. It is often a life-long battle and most people do not have the support system, tools, education or motivation to make a change. For those who feel that they are too far gone in their addiction, even if they are curious enough to ask what food addiction is, still will not be able to reverse the addiction because they simply feel that they just can??™t.
Food addicts will tell you that food will always feel good, and food will never turn on you, tell you you??™re fat, and remind you that you are a failure. Food doesn??™t talk back and food is a friend. A relationship is built between the person and food, and unfortunately it is like the silent killer if not treated and caught early enough
The problem almost always stems from an underlying issue of feeling unworthy of leading a normal, healthy life. Emotional scars left over from say one??™s childhood or marital abuse is often examples of the cause that leads a person to turn to food as their comfort. If you suspect you have food addiction or disruptive eating behaviour, specialised help is a must and your doctor is a good place to start. Dr Suzy Green suggests, ???Instead of food, try to identify other ways to comfort yourself i.e. talking it out, laughing with a friend on the phone or face to face. Your doctor might refer you to a psychologist who can help you to get to the bottom of unresolved issues and offer practical solutions for getting your behaviour under your control.??? However, just asking yourself what is food addiction is the first step to getting help and the good news is that food addiction is curable and obesity can be reversed.

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Category : Articles

Gross Margins ~ 50%

Competition: retail florists,, FTE, supermarkets

Core Competency: fresh flowers directly from the grower to the recipient. Tend to last longer than other delivery companies as the flowers come directly from the grower and are shipped via fedex using either overnight or two day service.

Typical order averages $80
Shipping charges of around $16.95
Year of plants (6 mos worth) $250

Total: 10M
Prior customers: 5M ??“ 4.5% yield
Flower recipients who were not customers: 2M ??“ 1% yield
Targeted direct mail: 3M ??“ 1% yield
57% of Calyx customers were women, 30-55, with above avg disposable income.
Marketing expense: .68 per catalog + .06 per rented name = 6.8M + 180,000 = 6.98M

Possible Solutions:
1.) Increase # of catalogs to rented mailing lists.
a. Cheap, but very low yield.
2.) Increase mass-media advertising.
a. Used successfully to launch tastygram and Teddy Bear brands.
3.) Increase internet advertising
a. Online sales represented 40% of Calyx revenue.
Can only use 1 strategy, that will have the greatest impact to the company??™s financial performance.

Bear Gram = 2M catalogs sent out to existing customers, 66% of whom are men who purchase gifts at the last minute. ? a market that Calyx is missing.
? Standard shipping service: $16.95
? Rush Delivery: add $10
? Sat Delivery: add $10

– Synergize with Bear Grams to 1.) look for cross-market opportunities with their predominantly male custumer base 2.) send targeted catalogs directly to Bear Gram customers, or add an insert to a current Bear Gram catalog, offering 20% any Calyx order with the purchase of a Bear Gram. Still making margin of 30%. ? Customer matrix thingy (existing customer, new product).

– Increase internet advertising, to target male market. ESPN, WSJ,, CBS during NCAA Tournament, etc. Have adds tell the story of why Calyx flowers will make your significant other happier and more pleased with you than other delivery services. Need to let the customer know that Calyx flowers are a higher quality, and worth the price. This will promote the product with a target audience that is likely to spend additional money for rush / Saturday delivery.