History And Formation Of Enron - 966 Words

History and Formation of Enron Enron was formed through the merger of Houston Natural Gas (HNG) of Houston, Texas and InterNorth of Omaha, Nebraska. HNG covered the Florida and California market, their pipelines running from east to west. InterNorth catered the Iowa and Minnesota market, their pipelines running from north to south. HNG was formed in 1920, providing gas to retail customers in Houston. The company sold its retail gas business in 1920 and ventured into the gas exploration and production business. In the year 1984, HNG had $3.7 billion in assets, over $2 billion in sales and booked profits of $123 million. In 1984, InterNorth had revenues of $7.5 billion. The reason behind the merger was that InterNorth faced the threat of a buyout by corporate raiders as it had low debt and high revenues. The conservative operations and low debt of InterNorth made it a target for corporate raiders who planned to use its cash reserves and borrowing capacity to extract funds for themselves. On the other hand, HNG had borrowed heavily to expand its pipelines in the Florida and California markets. Therefore, merging with Houston Natural Gas made perfect sense as it fended off corporate raiders. In May 1984, InterNorth acquired HNG for $2.4 billion, under the leadership of Sam Segnar who was the CEO of InterNorth at that time. The negotiations for HNG were handled by John Wing and he was able to negotiate a price for HNG shares which was 40% higher than the ongoing market price.Show MoreRelatedEnron Was An American Gas Company1480 Words   |  6 PagesWhen many people discuss Enron, they immediately associate it with one of the most scandalous accounting scams in history. Enron was an American gas company that arose as the Northern Natural Gas Company in 1931. Internorth was a holding company in headquartered in Omaha, Nebraska, purchased the Northern Natural Gas Company and restructured it is 1979. Founder Kenneth Lay formed the company by merging the two companies and created Enron. Enron was f ounded in 1985, as one of the world s leadingRead More1 What Problems Did Enron EncounteredMany1303 Words   |  6 Pagesï » ¿ 1. What problems did Enron encountered? Many went sour in the early months of 2001 as Enron’s stock price and debt rating imploded because of loss of investor and creditor trust Methods the company used to disclose (or creatively obscure) it’s complicated financial dealings were erroneous and, in the view of some, downright deceptive The company’s lack of transparency in reporting its financial affairs, followed by financial restatements disclosing billions of dollars of omitted liabilities andRead MoreThe Smartest Guys Of The Room, Or The Most Unethical?1723 Words   |  7 Pagesbe for an organizational formation or individual, there is always a cost. After a number of scandals from ethical misconduct within Enron, the proper course of action was once questionable, but now revealed. Nevertheless, organizations continue to struggle with moral decision-making on a daily basis as they consider the cost of making such decisions. Throughout this paper, I will discuss the key components of the ethical decision making process, the connection between Enron, and personal experienceRead MoreSarbanes Oxley Act of 20021322 Words   |  6 Pageson markets that are consider as secondary markets like the New York Stock Exchange. The Securities Act of 1933 also provides the requirements for financial reporting and audi ting for corporations (University of Phoenix, 2014). When looking at the history of the business environment regulatory compliance has been part of the process of conducting business. In addition, in most industries the different organizations are going to find different rules and regulations that are presented by the governmentRead MoreDreams Of Avarice : The Rise Of Money And Credit Essay1317 Words   |  6 PagesCompany. He does give a warning however about Enron’s scam of investors. Fergusson said that employees of Enron would tell lies and act like they were even selling broadband width in order to inflate numbers and show a profit where there was not a profit. There is also speculation that Enron was behind the California fires in the early 2000s in order to raise energy prices in hopes if getting Enron our of the financial hole that they dug themselves into. This was the beginning of distrust into majorRead MoreThe Rise and Fall of Enron2970 Words   |  12 PagesThe Leadership of Kenneth Lay 5 Contributing Factors for Enron’s Debacle 7 Power Abuse 7 Fraudulent Accounting Practices 7 Employees and Board members 8 Investors Grief 9 Auditors and external regulatory agency 9 Conclusion 9 The debacle of Enron, led not only the company to bankruptcy but also its employees and shareholders. Unethical leadership and vested interests played a significant role in its imminent failure. Very few had the courage to challenge authority and leave when faced withRead MoreCorporate Scandals and the Sarbanes-Oxley Act of 20023268 Words   |  14 Pagesthe cooperation of officials in other organizations or affiliates. The accounting profession has been ridiculed by the corporate scandals that took place in the last decade. A few of the companies that are most commonly known for these scandals are Enron, Sunbeam, WorldCom and Cendant. Some of the leading public accounting firms have been accused of negligence in the execution of their duties as auditors to identify and prevent the publication of misrepresentations in the financial statements of theRead MoreEnron And Its Impact On Enron s Corporate Bankruptcy Essay1811 Words   |  8 Pages Enron was founded in 1985 by Kenneth Lay and by the mid 90s under the tutelage of Jeff Skilling, it was being touted as a revolutionary company that was destined to change the face of business and the energy industry. However, by 2001 it became clear that Enron’s astronomical growth and sustained profitability was built upon fraudulent grounds. The company was stashing debt but continued to report profits. Employees were taking huge risk and gambling exo rbitant amounts and many were outright stealingRead MoreThe Sarbanes Oxley Act Of 20022137 Words   |  9 PagesCorporations around the world have exhibited ethical business practices. However, some corporations gave into unethical business practices such as fraud, dishonesty, and scams. One particular dishonest act that remained common amongst companies such as Enron, WorldCom, and Tyco was the fabrication of financial statements. These companies were reporting false information on their financial statements so that it would appear that the companies were making profits. However, those companies were actually losingRead MoreEnrons Questionable Transactions And Arthur Andersens Troubles2175 Words   |  9 PagesCourse Project: Enron s Questionable Transactions and Arthur Andersen s Troubles Enron and â€Å"Arthur Anderson LLP (AA)† both started out as reputable companies, but in the end both became unethical (Brooks Dunn, 2015, p. 98). Many experts believe this was due to a paradigm shift in their â€Å"corporate cultures† (Brooks Dunn, 2015, p. 1-608). This shift in employee behavior can be observed from the many questionable strategies that Enron carried out with the enablement of AA. Therefore, this paper

The Religious Beliefs Of Islam - 846 Words

Beliefs are important in Islam. Right beliefs about God, the universe, and humanity is of primary concern to Muslims. The Qur’an, the sacred text of Islam states, Righteous is he who believes in Allah and the Last Day and the Angels and the Scriptures and the Prophets (2:177). Belief in these doctrines, as well as many others, are important to Muhammad s followers, both past and present. On November 20th I had the opportunity to attend to a Muslim Mosque in which I learned a lot. Not only did I learn what Muslims believe in but I was able to watch how they pray and what their day of service consists of. Like Judaism and Christianity, Islam teaches that there is one God in the universe, giving Muslims a monotheistic worldview. Muslims believe that there is only one God in which they call Allah. Allah is one, creator, and sovereign. According to Muslims, God sent a number of prophets to mankind to teach them how to live according to His law. Jesus, Moses and Abraham are respected as prophets of God but they believe that Muhammad, the founder of Islam, is revered as the Seal of the Prophets - the last and greatest of the messengers of God. He is not divine in any way, for the strict monotheism that characterizes Islam (as well as Judaism) does not allow for such an interpretation. Although not all of these faiths agree on who is, and who isn t, a prophet. For example, Christians believe John the Baptist was a prophet and Jews and Muslims don t. And Muslims believe thatShow MoreRelatedIslam Is A System Of Religious Beliefs And An All Encompassing Way Of Life Essay2506 Words   |  11 PagesIslam is a system of religious beliefs and an all-encompassing way of life. Muslims believe that God (Allah) revealed to the Prophet Muhammad the rules governing society and the proper conduct of society s members. 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Synthesis, Purification and Identification of an Ester free essay sample

An ester was synthesized from the conversion of acetic acid and isopentyl alcohol. A mixture of isopentyl alcohol and sulfuric acid was separated and distilled to purify the ester. Physical properties were compared to known standards for identification. Purification through steam distillation was determined comparing a range of boiling points of a known compound and the mixture, which was observed at 134Â ° C. Steam distillation produced 12. 969g of ester. Theoretical yield was calculated at 19. 138g, resulting in 67. 77% recovery. It was detected that the ester smelled similar to bananas. Various methods of spectroscopy were then performed, including IR and spectras from HNMR, CNMR, COSY, and HQMC were analyzed to predict bond formations and structure of the ester. GS-MS was run to predict the percent of the product synthesized and its molecular formula. Molecular mass of the ester was 130. 19 g/mol. It was concluded that the ester formed was isopentyl acetate, C5H11O2. INTRODUCTION Esters are found in nearly aspect of life. Naturally occurring in animals as fats and in plants, esters are what give the flavor and fragrance of many fruits and flowers. They also make up a form of textile known as polyester. Esters are commonly used as solvents, added to foods and candies as artificial flavorings and included in perfumes and soaps as artificial scents. Essential oils are distilled from the leaves, flowers, stems, roots or other parts of a plant. They are highly concentrated and contain the pure essence of the plant. Essential oils are used most often in aromatherapy. They can be used as an inhalation treatment, as well as applied to the body. They can also be used as fresheners or as a natural pest repellant. Additionally, hydrosols, which are the aromatic waters that remain as a byproduct from producing essential oils by way of steam distillation, are also used commercially. 5 Esters are organic compounds formed from a reaction between an organic acid and an alcohol. Esters are synthesized through esterification. The process, also known as Fisher esterification, is a substitution reaction that uses an acid catalyst to produce an ester. Esters are isolated and purified by way of steam distillation. The steam vaporizes the volatile compounds of a natural product, which when condensed produces a liquid that can be collected and the ester purified. Further isolation is done by separation extraction. Steam distillation is an optimal way to separate volatile compounds from nonvolatile contaminants in high yield and is used extensively in the isolation of natural products. 3 Figure 1 shows the set-up of a steam distillation apparatus. 4 Figure 1 Esters can be identified based on structure and bond formations, in addition to physical properties. Spectroscopy is used to determine what ester has been produced. Infrared spectroscopy (IR) is used to detect vibrational energies of functional groups of atoms present. IR spectra show each functional group vibrates at different wavelengths and frequencies of light. A database of IR spectra from a vast collection of compounds is used for comparisons when trying to identify an ester. The spectra will show characteristic peaks for specific bond types present. Another form of spectroscopy is known as nuclear magnetic resonance, NMR. It can determine the location of atoms such as carbon and hydrogen within a molecule using strong magnetic fields. The nuclei of some atoms act as a small magnet and can be aligned when in the presence of a stronger magnet. Radio waves are then presented to a sample in order to cause the nuclei to flip direction. Different atoms require unique wavelengths in order to be flipped. The peaks of these wavelengths can be analyzed to determine chemical shift, giving atom numbers and functional group information. Carbon NMR gives the number of unique carbons as a single peak on a spectrum, while functional groups appear based on what is attached. Electron density is the main factor when determining chemical shift. Atoms with fewer electrons appear downfield, such as carbon attached to a high electronegative atom. As more electrons shield the atom from the effects of the magnetic field, decreasing the energy required to flip the nuclei, the peak appears upfield. A reference point using TMS is always given. Hydrogen NMR, also called proton NMR, gives the number of unique hydrogens present. It also gives functional group information, in addition to giving the relative number of hydrogens using integration and the number of hydrogens on adjacent carbons. Peaks can appear split on a spectrum. This is due to the magnetic influence they have on nearby atoms. This splitting occurs only when there are hydrogens located on the adjacent carbon, but not when hydrogen is attached to other atoms. Peak splitting has specific names for the number of peaks present. One peak in a singlet, two peaks is a doublet, three peaks is a triplet, four peaks is a quartet and peaks with five or more splits is known as a multiplet with the number of peaks present given as part of the name. 2D NMR, known as COSY and HMQC GC-MS The following experiment was conducted to synthesize an ester through esterification, separate and purify the ester through distillation and identify the ester through spectroscopy to determine chemical structure and according to physical properties. The process of distillation is an ideal way to isolate useful compounds, such as esters, in a manner that will purify the compound and produce a high yield of product. This is an important step when attempting to synthesize esters for commercial use. Natural product extraction requires purity whether the sample is being used merely for testing purposes or if intended for public use. Separation of the product helps in maintaining its purity and presents the greatest likelihood of proper identification. Highly accurate testing through IR, NMR, GS-MS with a pure sample will determine the correct structure based on comparisons with known compounds and issue definitive results. RESULTS and DISCUSSION Synthesis is the process of combining separate substances to make a complete compound through chemical reactions. Formation of esters using Fisher esterification occurs by refluxing carboxylic acid and an alcohol using an acid catalyst. Fisher esterification is a nucleophilic substitution reaction where the reaction mechanism occurs in several steps. First, a proton is transferred from the catalyst to the carbonyl oxygen. The nucleophilic oxygen of the alcohol attacks the carbonyl carbon. There is an additional proton transfer to a second molecule of the alcohol. Water leaves and deprotonation forms the ester. The reaction is shown in the figure below. 2 Reaction mechanism IR spectrum C NMR H NMR COSY HMQC HQMC Expansion GC-MS GC-MS Theoretical yield was calculated using the molar ratio of the limiting reagent, which was 0. The amount recovered of 12. 969g was then divided by the theoretical yield of 19. 138g and multiplied by 100 to give percent yield of 67. 77%. The calculations below indicate the results. (reagent in excess) (limiting reagent) (theoretical yield) (percent yield) SUMMARY In conclusion, EXPERIMENTAL General Procedures Acetic acid and isopentyl alcohol were used to in the synthesis of an ester of isopentyl acetate by way of Fisher esterification. These were reagent grade products purchased for the experiment and used without need for additional purification. Analysis of the ester was performed using a GC-MS model 6890 N Agilent with 5975 inert mass selection detector. The oven temperature runs at 30Â ° C for 3 minutes, ramps up 20Â ° C every minute until temperature reaches 140Â ° C, which holds for 2 minutes. Injector temperature is 250Â ° C with an auxiliary temperature of 280Â ° C. The column used was HP-5ms capillary size 30m by 0. 25mm coated with 0. 25 microns of 5% phenyl-95% methylsiloxane based stationary phase. 10Additional analysis was run using a JEOL 400 SS NMR spectrometer. It contains a 400 MHz magnet and automates various NMR measurements such as two-dimensional NMR measurement and one-dimensional measurement of 1H and 13C or other nuclei. 11 The sample containing a small amount of ester and deuterated chloroform, Chloroform-d, was added to an NMR tube and adjusted into place in a spinner. The tube was wiped to prevent issues with spinning or incorrect data being processed with the sample. The spinner was inserted into the NMR and data acquired through processing software. The experiment was carried out according to procedures of Mohring, et al. from experiment 4 of the Organic Chem Lab textbook.

Teen suicide Essay Example For Students

Teen suicide Essay Teen Suicide Each year, thousands of our children are dying, not from cancer or car accidents, but by their own hands. They make the choice to take their lives. The number of teenagers who take their lives is rapidly increasing each year. Teen suicide has increased four-fold in the last few decades and is now the third leading cause of death among youth 15-25 years of age(Teen Suicide,NP). In youth 5-14 years of age, suicide is the sixth leading cause of death(TeenSuicide,NP). Teen suicide is out of control and no one seems to realize just how bad the issue is becoming. Society needs to be more aware of the causes and warning signs that often lead to suicide in young children. Depression is often associated with suicide, but the problem can usually be prevented with proper treatment such as counseling or anti-depressants. About five to ten percent of teens at some time in their life suffer from depression, and if not treated properly, depression can lead to suicide in almost fifteen percent of those troubled teens(The Demon Called Depression,pg.12). Depression is the typical trigger for most suicide attempts. We will write a custom essay on Teen suicide specifically for you for only $16.38 $13.9/page Order now For example, in the novel Who Killed Christopher? by Irina Korschunow, a boy named Christopher suffered from depression for a while but no one ever figured it out until he roe in front of a car and committed suicide. Many factors can contribute to depression and eventually suicide. The first one would be negative thoughts and actions such as low self-esteem, perfectionism, substance abuse, heavy drinking, and eating disorders. If a teenager experiences any one of those problems that most likely means he or she will eventually suffer from depression. External and personal pressures may also be a contribution to depression. These include abuse, parental divorce, girlfriend/boyfriend breakups, pregnancy, loss of a loves one, and conflicts between parents. Those pressures on teens are the ones most closely related to suicide(The Demon Called Depression,pg.12) Some teens, when faced with adult problems, do not know how to cope with them. That is why more parents, teachers, and friends need to be alert about troubled teens. Once a teenager is faced with depression, he or she will need extra special treatment to get their lives back on track. The National Mental Health Association has found that four out of five people who attempt suicide show at least one of the following depressive signs: an obsession with death, suicide threats, a drastic change in appearance or personality, strange behavior, a change in eating or sleeping habits, a drastic drop in grades, and the desire to give away ones belongings(The Demon Called Depression,pg.12). When a teenager shows any one of those signs, they are usually suffering from some sort of depression and could be seriously thinking about suicide. A few not as common signs of depression could be behaviors such as abusing drugs, fighting, or even smoking cigarettes. Too many of our young people are dying because of the simple fact that they have no one to talk to or discuss their problems with. An estimated five hundred thousand teenagers try to kill themselves each year, and about five thousand succeed(Teen Suicide,NP). Those statistics are right up there with cancer and homicide. There are so many ways teenage suicide can be prevented, but most adults do not want to be bothered or simply believe that their child is depressed or suicidal. More often than not the problem is swept under the carpet and ignored. Our youth in America are important too, unfortunately in many cases, parents do not realize their child has a problem until it is too late. . Teen suicide Essay Example For Students Teen suicide Essay Teen Suicide Each year, thousands of our children are dying, not from cancer or car accidents, but by their own hands. They make the choice to take their lives. The number of teenagers who take their lives is rapidly increasing each year. Teen suicide has increased four-fold in the last few decades and is now the third leading cause of death among youth 15-25 years of age(Teen Suicide,NP). In youth 5-14 years of age, suicide is the sixth leading cause of death(TeenSuicide,NP). Teen suicide is out of control and no one seems to realize just how bad the issue is becoming. Society needs to be more aware of the causes and warning signs that often lead to suicide in young children. Depression is often associated with suicide, but the problem can usually be prevented with proper treatment such as counseling or anti-depressants. About five to ten percent of teens at some time in their life suffer from depression, and if not treated properly, depression can lead to suicide in almost fifteen percent of those troubled teens(The Demon Called Depression,pg.12). Depression is the typical trigger for most suicide attempts. We will write a custom essay on Teen suicide specifically for you for only $16.38 $13.9/page Order now For example, in the novel Who Killed Christopher? by Irina Korschunow, a boy named Christopher suffered from depression for a while but no one ever figured it out until he roe in front of a car and committed suicide. Many factors can contribute to depression and eventually suicide. The first one would be negative thoughts and actions such as low self-esteem, perfectionism, substance abuse, heavy drinking, and eating disorders. If a teenager experiences any one of those problems that most likely means he or she will eventually suffer from depression. External and personal pressures may also be a contribution to depression. These include abuse, parental divorce, girlfriend/boyfriend breakups, pregnancy, loss of a loves one, and conflicts between parents. Those pressures on teens are the ones most closely related to suicide(The Demon Called Depression,pg.12) Some teens, when faced with adult problems, do not know how to cope with them. That is why more parents, teachers, and friends need to be alert about troubled teens. Once a teenager is faced with depression, he or she will need extra special treatment to get their lives back on track. The National Mental Health Association has found that four out of five people who attempt suicide show at least one of the following depressive signs: an obsession with death, suicide threats, a drastic change in appearance or personality, strange behavior, a change in eating or sleeping habits, a drastic drop in grades, and the desire to give away ones belongings(The Demon Called Depression,pg.12). When a teenager shows any one of those signs, they are usually suffering from some sort of depression and could be seriously thinking about suicide. A few not as common signs of depression could be behaviors such as abusing drugs, fighting, or even smoking cigarettes. Too many of our young people are dying because of the simple fact that they have no one to talk to or discuss their problems with. An estimated five hundred thousand teenagers try to kill themselves each year, and about five thousand succeed(Teen Suicide,NP). Those statistics are right up there with cancer and homicide. There are so many ways teenage suicide can be prevented, but most adults do not want to be bothered or simply believe that their child is depressed or suicidal. More often than not the problem is swept under the carpet and ignored. Our youth in America are important too, unfortunately in many cases, parents do not realize their child has a problem until it is too late. . Teen Suicide Essay Example For Students Teen Suicide Essay Teen Suicide Each year, thousands of our children are dying, not from cancer or car accidents, but by their own hands. They make the choice to take their lives. The number of teenagers who take their lives is rapidly increasing each year. Teen suicide has increased four-fold in the last few decades and is now the third leading cause of death among youth 15-25 years of age(Teen Suicide,;NP). In youth 5-14 years of age, suicide is the sixth leading cause of death(TeenSuicide,;NP). Teen suicide is out of control and no one seems to realize just how bad the issue is becoming. Society needs to be more aware of the causes and warning signs that often lead to suicide in young children. Depression is often associated with suicide, but the problem can usually be prevented with proper treatment such as counseling or anti-depressants. About five to ten percent of teens at some time in their life suffer from depression, and if not treated properly, depression can lead to suicide in almost fifteen percent of those troubled teens(The Demon Called Depression,;pg.12). Depression is the typical trigger for most suicide attempts. We will write a custom essay on Teen Suicide specifically for you for only $16.38 $13.9/page Order now For example, in the novel Who Killed Christopher? by Irina Korschunow, a boy named Christopher suffered from depression for a while but no one ever figured it out until he roe in front of a car and committed suicide. Many factors can contribute to depression and eventually suicide. The first one would be negative thoughts and actions such as low self-esteem, perfectionism, substance abuse, heavy drinking, and eating disorders. If a teenager experiences any one of those problems that most likely means he or she will eventually suffer from depression. External and personal pressures may also be a contribution to depression. These include abuse, parental divorce, girlfriend/boyfriend breakups, pregnancy, loss of a loves one, and conflicts between parents. Those pressures on teens are the ones most closely related to suicide(The Demon Called Depression,;pg.12) Some teens, when faced with adult problems, do not know how to cope with them. That is why more parents, teachers, and friends need to be alert about troubled teens. Once a teenager is faced with depression, he or she will need extra special treatment to get their lives back on track. The National Mental Health Association has found that four out of five people who attempt suicide show at least one of the following depressive signs: an obsession with death, suicide threats, a drastic change in appearance or personality, strange behavior, a change in eating or sleeping habits, a drastic drop in grades, and the desire to give away ones belongings(The Demon Called Depression,;pg.12). When a teenager shows any one of those signs, they are usually suffering from some sort of depression and could be seriously thinking about suicide. A few not as common signs of depression could be behaviors such as abusing drugs, fighting, or even smoking cigarettes. Too many of our young people are dying because of the simple fact that they have no one to talk to or discuss their problems with. An estimated five hundred thousand teenagers try to kill themselves each year, and about five thousand succeed(Teen Suicide,;NP). Those statistics are right up there with cancer and homicide. There are so many ways teenage suicide can be prevented, but most adults do not want to be bothered or simply believe that their child is depressed or suicidal. More often than not the problem is swept under the carpet and ignored. Our youth in America are important too, unfortunately in many cases, parents do not realize their child has a problem until it is too late. .