Essay on The History of Accounting - 1013 Words

The origin of accounting primarily consists of the establishment of human society and commerce. The idea of accounting is an old practice that has been dated since the Mesopotamia era. During this era, trade between tribes around Mesopotamia required records to be kept on stone and clay tablets. This took place at least 3600BC, where in those times, the ‘scribes’ who possessed a knowledge of writing also served as bookkeepers. Overall, accounting has made significant contributions over the past five and a half thousand years. The first samples of what we called â€Å"writing† were believed to be actual records of transactions from more than 5,000 years ago. Many scholars considered that accounting systems were in use which had†¦show more content†¦Merchants and property owners used accounting not just for their businesses; They also used it for getting in touch with God, their environmental settings and family members. Francesco Datini, a famous Italian m erchant wrote â€Å"In the Name of God and Profit† in his ledger books. Merchants like Datini (and later Benjamin Franklin) kept moral account books, too, for tallying their sins and good acts the way they tallied income and expenditure. If we wanted to know how to make our country and companies more accountable, we should study the Dutch. In 1602, the foundation of modern capitalism was invented which was the first publicly traded company and official stock market in Amsterdam (the Dutch East India Company). It was their older and well-maintained culture of accountability that kept these institutions stable for a century. The double-entry accounting eventually spread to the Netherlands during the early 1500s which has made the accounting education the country’s main focus. Their managers, eventually, gained trust from The Dutch for maintaining good books and logging in regular interest payments, and paying off their state debts in the meantime. Every level of Dutch so ciety practiced double-entry accounting based on the advantages and pitfalls that were at the fore of the public’s conscious. The Dutch not only had basic financial management skills, they were also acutely aware of the idea of balanced books, auditsShow MoreRelatedThe History Of Accounting811 Words   |  4 PagesToday, Im gonna cover, its a reader question that Ive had submitted right here, but I want to talk about it in a different context than how it reads. So, Im gonna start off with saying this. Doing the right thing, or what you perceived to be the right thing about your unaffordable debt doesnt necessarily get you the results that youre thinking. How does that add up? All right, so, I want to get in to the reader question and Im gonna answer very distinctly and directly to start with. And thenRead MoreHistory of Accounting in Nigeria725 Words   |  3 PagesHistory of Accounting in Nigeria The institutionalization of Accounting started in Britain, from where Accounting was imported to Nigeria. During the preindependence period, in Nigeria, especially before the establishment of the Collages of Arts and Sciences (particularly the one in Ibadan), people who wanted to enroll into accounting profession had to be trained through article ship. This meant that, they had to be attached as apprentices to those in the profession already. When the College ofRead More History Of Accounting Essays1196 Words   |  5 Pagesbefore. The author was a Franciscan monk. The chapter on practical mathematics addressed mathematics in business. He said that the successful merchant needs three things: sufficient cash or credit, an accounting system that can tell him how he ¡Ã‚ ¯s doing, and good bookkeeper to operate it. His accounting system consisted of journals and ledgers. It rested on the invention of double-entry bookkeeping. Debits were on the left side because that ¡Ã‚ ¯s what  ¡Ã‚ °debit ¡Ã‚ ± meant,  ¡Ã‚ °the left ¡Ã‚ ±. The numbers on the rightRead MoreHistory and Development of Accounting2085 Words   |  9 PagesAccounting is defined by the American Institute of Certified Public Accountants (AICPA) as the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the results thereof. Accounting is thousands of years old; the earliest accounting records, which date back more than 7,000 years, were found in Mesopotamia (Assyrians). The people of that time relied on primitive accountingRead More History of Accounting Essay3089 Words   |  13 PagesHistory of Accounting The history of accounting I feel is important in the learning, understanding, and developing of my foundation for my accounting career. In this report you will learn about the development of accounting. You will learn about the people who influenced accounting the most throughout the years. You will learn how accounting came about and how it was used in the ancient times. You will learn about the invention of the double-entry bookkeeping processes. You will learnRead MoreEnron : Questionable Accounting History1364 Words   |  6 PagesEnron: Questionable Accounting Leads to Collapse Enron, a provider of natural gas, electricity, and communications began when two large gas pipeline companies merged together in 1985. CEO Jeffrey Skilling, CFO Andrew Fastow, and Chairman Ken Lay worked diligently throughout the 1990s to build the company to be the largest most successful of its time. Having its name in Wall Street was becoming a norm for the company as it grew beyond all hopes and expectations. The company had become unstoppableRead MoreHistory Of Accounting And Private Sector1534 Words   |  7 PagesIntroduction Since the early 1980s public sector accounting and private sector accounting have experienced significant transformation such as decentralization, deregulation and the differences between thee two sectors are highly topical and political in many countries (Blondal 2003). The key transformation is the adoption of ‘accrual basis’ of accounting rather than ‘cash basis’ accounting by increasing number of countries (Guthrie and Ryan 1998). Meanwhile, public sectors refer specifically to organizationsRead More The History and Role of Accounting in Business Essays1533 Words   |  7 PagesAccounting can be defined in a number of ways, but I chose the book definition, which is; Accounting is an information system that provides reports to stakeholders about the economic activities and condition of business. The person in charge of accounting is called the accountant. The accountant is typically required to follow a set of rules and regulations. These rules and regul ations are called the General Accepted Accounting Principles. Throughout these next few paragraphs, I will be giving youRead MoreHistory and Development of Accounting Standards Essay2637 Words   |  11 PagesAccounting has been around since the beginning of civilization.  ¡Ã‚ §Accountants participated in the development of cities, trade, and the concepts of wealth and numbers. ¡Ã‚ ¨ (Giroux) The importance of accounting cannot be overemphasized. Equally important are the standards used to guild the application of accounting practice. Without principles and standards, financial reporting would not fairly present the financial position of a company. Accounting has changed and evolved vastly over time and continuesRead MoreHistory Of Scientific Management And Its Impact On Managerial Accounting Essay1825 Words   |  8 PagesHISTORY OF SCIENTIFIC MANAGEMENT The primary goal for the managers within an organization should be to best utilize resources contributed by the shareholders of the organization to create and grow profits and revenues. In addition, the primary goal for an employee should be to earn the highest pay possible at his or her job level, while developing skills to maximize his or her efficiency. These two goals, along with other factors, are critical considerations in the long-term success of an organization

Small Group Observation Purpose, And Dynamics Of The Group

Small Group Observation Paper Type, Purpose, and Dynamics of the Group The Small Group Observation assignment provided the opportunity to experience a self-help group and better understand the intentions, purpose, and functions of support groups. The particular group that I observed was provided through my field agency, Richland 2 School District, for all interns serving as school social workers. The small group is considered a task group that is centered around giving an additional layer of support for graduate students during their field placement experience. In addition, the group addresses the school setting, district expectations, processes events, and assists when any stressful or unanticipated occasions occur throughout the semester. The group meets once monthly in a school conference room and continues for two hours. Furthermore, two school social workers from the district facilitate the support groups for interns throughout their year of field placement. The facilitators are not supervisors or preceptors for any of the group members. Each group consists of five group participants, all graduate students in a Social Work Program. Although the students are each completing internships as school social workers, their standing and stages in the coursework vary as some are part-time, full time, or advanced year. The group is established every year at the start of the fall semester and will conclude at the end of the spring semester. Demographics, Rules and Function ofShow MoreRelatedGroup Observation Assignment1594 Words   |  7 PagesGroup Observation Assignment Groups play a significant role in people’s lives. Humans have a tendency to â€Å"instinctively gravitate to one another in groups to share concerns, find direction in life, solve each other’s problems and otherwise provide protection and support† (Maguire, 2002, p, 120). There are different types of groups, such as: support groups, therapy groups, growth groups, education guidance groups and tasks groups. These groups serve multiple purposes and needs and they are basedRead MoreBuyer Behavior: Starbucks1178 Words   |  5 Pagescustomers’ preferences: †¢ Market research technique 1. Interview Conversation directed to a definite purpose other than satisfaction in the conversation itself. (Market Intelligence) The main advantage is that they normally achieve a high response rate and that the likely level of error being introduced into the research result is low. 2. Focus group discussion A small group of people, considered to be representative of the target segment, invited to openly discuss products or issuesRead MoreCultural Assessment Tools And Organizational Culture843 Words   |  4 Pagesbeige slacks. This document will discuss cultural assessment tools used in assessing organizational culture and gaps within formal groups, leadership styles and techniques that influence social culture and diversity within formal workgroups, description of social culture that influence productivity within diverse workgroups and social culture and diversity of formal group members and the influence on organizational culture. The document will conclude with a summary of this discussion. Cultural AssessmentRead MoreImpact of Gender in Media and Film1006 Words   |  5 Pagesfollows; â€Å"Before the beginning was a cause and the entire purpose of the cause was the creation of effect.† This in most forms is an extension of a religious positions where the cause is identified as a supreme being, force, God , Allah or which ever deity is selected for prescription of the religious structure. The second group facts to consider are identified as a dynamics of survival and are developed from close but simplified observations of multiple cultures, societies and nations. In essenceRead MoreThe Structure Of An Ecosystem And Estimate The Trophic Composition And Productivity Of The Benedict Forest Preserve1694 Words   |  7 Pagesobserved and calculated. It was hypothesized that trees would contribute the highest amount of energy and biomass to the forest ecosystem. Because we could not account for the entire forest, sample sizes were taken. The class was divided int o groups, each group established and collected data in a series of nested quadrats, i.e, the smaller quadrats for the herbaceous plants and litter animals are ‘nested’ within the largest size plot of trees. The data gathered by the entire class was then organizedRead MoreSources Of Marketing Research Data1191 Words   |  5 Pagesare usually referred to as data and we speak of primary data and secondary data. The former is information collected by means of a research programme carried out for a specific purpose. The latter is information that already exists, because it was collected as part of a previous research operation or for some different purpose. Secondary data can be found inside a company, in sales records in particular. When used for marketing research, such data probably need reorganizing. For example, sales of aRead MoreThe Research Paper That I Am Evaluating Is, â€Å"The Effectiveness1596 Words   |  7 PagesThe research paper that I am evaluating is, â€Å"the effectiveness of group positive psychotherapy on depression and happiness in breast cancer patients†, identifies breast cancer and the devastating toll it takes on it the victims (Dowlatabadi, Ahmadi, Sorbi, Beiki, Razavi, Bidaki, 2016). Breast cancer is a ubiquitous disease in females worldwide, the psychological shrapnel includes, fear, despair, anger, depression and anxiety. Whereas, the ramifications physically of cancer are considered temporaryRead MoreTherapeutic Communication and Group Dynamics1154 Words   |  5 Pagesregards to therapeutic communication and group dynamics, I feel that I have an interesting perspective. I function as a teleph one triage nurse taking after hours calls for physicians, as well as answering health advice questions for community callers. My current workplace is such that as nurses, we work autonomously while on shift. For the most part, our coworkers at the time of our shift are actually the doctors on call. However, in order for the dynamics of our departments to work most effectivelyRead MoreThe s Guidance Counselor For Counseling950 Words   |  4 Pagesbehaviorally. His poor school attendance, attention and learning problems, and family dynamics are contributing factors. Sources of Information Background information was obtained from his maternal grandmother, his school social worker, former psychologist, and counselor. This information was obtained from interview, developmental history, and chart records. The status of his learning and behavior was from observation during school, and partial care program. Eman has long struggled with his academicRead MoreMost Citizen Science Projects Take Place Outdoors Essay996 Words   |  4 Pagesoutdoors. A study by McRoberts (1994), revealed significant increases in self-esteem in 10 out of 14 participants when engaged with outdoor activities. Farnham and Mutrie (1997), in a study involving a group of 19 disconnected pupils of secondary age attending a special school, found positive outcomes in group cohesion, anxiety levels and self-perception after attending a short outdoor development program. Throughout history, outdoor education has been defined in a variety of ways. â€Å"Those who influenced

Porters Five Forces In Retail Industry - 955 Words

Andrew Foles Georgia Breunig Sameer Omar Xiyang Sun Industry Environment: Analysis of United States retail industry using Porter’s Five Forces. What is the retail industry? Retail industry sector encompasses companies and individuals that are engaged in selling products to consumers. As the biggest economy in the world, retail industry in the U.S. is one of the biggest industries in the world with total sales of nearly $5 trillion in 2016 as per www.census.gov. National retail foundation’s report mentions retail industry as the largest private sector employer in the United states with about 15 million people working in the industry. Retail industry in the united states comprises brick and mortar stores and a growing e-commerce sector.†¦show more content†¦This requirement might deter new entrants. 2. Low product differentiation and economies of scale: There isn’t much product differentiation at play in the retail industry as there are well known manufacturers whose products are offered for sale, which leaves price to compete on. Current well established retailers with thousands of stores enjoy the economies of scale to control their cost that a new entrant might not be able to replicate after immediately entering the industry. 3. Switching Cost: If there is anything that can go in favor of a new entrant is switching cost of the buyer. Only loyalty buyers typically have these days is to value. If a new entrant can offer better value, buyers can switch to the new entrant with no switching cost. Better value can only come from sacrificing profits which might deter new entrants as a low profit margin does not promises long term growth. Force 2 - Bargaining Power of Buyers (customers): Companies in the retail industry operate in a high price elasticity environment as there is not much product differentiation to leverage. Buyers face almost no switching cost if they chose a substitute offering better value. On the contrary, large and diverse population making small purchases works in favor of the industry. No one individual or a small group has the power to significantly impact the industry, but overall buyers enjoy have a high bargaining power in the industry. Force 3 – BargainingShow MoreRelatedAlibaba Porters Five Forces Analysis989 Words   |  4 PagesThe analysis of Porters Five Forces is a vital management tool used to analyze industries and how they comprehend hidden levers of gain. Alibabas leaders can utilize Porters Five Forces to see how the five focused powers impact profits and build up a methodology for upgrading Alibabas upper hand/long haul productivity in Specialty Retail. Porters Five Forces is basically an all-encompassing technique structure that doesnt only focus simply on breaking down the present rivalry, it also concentratesRead MoreWalmart s Vision : Wal Mart Essay922 Words   |  4 Pagesin the late 1940s by Sam Walton in Arkansas. He employed a strategy obtaining goods at large discounts and charging high retail price to his customers. His objective was to maximize profit margins. (Walton Huey, 1993) Walmart’s vision continues this tactic today in offer the lowest price, trim costs to the bar e minimum, and the search for new opportunities in the industry. Mr. Walton’s mission statement of â€Å"If we work together, we’ll lower the cost of living for everyone†¦we’ll give the worldRead MorePorter Five Forces Model950 Words   |  4 PagesPorter’s Five Forces Model: an overview Porter’s Five Forces Model: an overview Abstract Porter’s Five Forces Model is a structured framework for analyzing commerce and business establishment. It was formed by Michael E. Porter of the Harvard Business School between 1979 and the mid 1980’s. Porter developed the Five Forces model in opposition to the SWOT (strengths, weaknesses, environmental opportunities, threats) analysis that was an industry standard for businesses to determine how theyRead MoreCompetitive Analysis of Cargills Food City1467 Words   |  6 Pages[pic] [pic] [pic] CONTENT Page Porter’s five forces Model†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦01 Factors affect Porter’s Five Forces Model †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦02 Cargills Food City at a Glance†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦03 Analysis of porter’s five forces model in relation with cargills food city †¦Ã¢â‚¬ ¦...03 Threats of New Entrants†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..03 Threat of Substitutes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦04 Degree of rivalry†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦05 Power of buyers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.06Read MoreStarbucks Corporation, An American Coffeehouse And Coffee Company Essay707 Words   |  3 PagesStarbucks has become an industry leader in the roasting, marketing of specialty coffees, and retailing of their various coffee and tea products and accessories around world. Starbucks employs approximately 182,000 people of all walks of life across 21,366 company operated licensed stores in 65 countries worldwide. Their unique product lines include high quality, hand roasted moderately priced coffees, teas, and numerous fresh food options throughout their stores and other retail outlets, such as groceryRead MoreAutomotive Industry And Porter s Five Forces1368 Words   |  6 PagesAutomotive Industry and Porter’s Five Forces Shawn D Schubach American Military University Abstract According to the AMA dictionary of Business and Management (2013), Porter’s Five Forces can be described as a â€Å"Framework developed by business professor Michael Porter for analyzing the balance of power within a particular industry and its profitability. The following are the five forces: Bargaining Power of Buyers, Bargaining Power of Suppliers, Competitive Rivalry in the Industry, ThreatRead More Competitive Analysis of Metro Holdings Ltd865 Words   |  4 Pages namely Property Development and Investment, and Retail. This report explores the retail arm of Metro, which manages three department stores and four specialty â€Å"accessorize† stores in Singapore, and another five department stores in Jakarta and Bandung, Indonesia. 2. Competitive Environment of Metro Ltd The competitive environment of Metro Holdings Ltd would be evaluated based on Michael Porter’s 5 forces Model. The factors affecting each force would be critically analysed to determine the competitionRead MoreUnderstanding Retailing Unit 291450 Words   |  6 PagesIdentify the competitive factors in the retail environment a selected organisation faces In this assignment I will identify what competitive factors and changes Tesco faces in the retail sector and how it might respond to these under the following headings; retail environment using PESTEL, and competitive environment based on overcoming barriers to entry, pricing, new markets and mobile population. In this assignment I will be talking about how Porter’s five forces are being used by Tesco. By usingRead MoreEssay on Lowes’ Porters Five Forces Competitive Analysis1098 Words   |  5 PagesLowes’ Porters Five Forces Competitive Analysis Michael Porters Five Forces analyze the external and internal environment of a company to increase the awareness of threats and structure of the industry that company competes within. Thus, the Five Forces is an ideal tool which can help companies to maintain their competitiveness with a higher profitability. Porter’s Five Forces is defined as threats of new entrants, bargaining power of suppliers, power of buyers, the threat of substitutes and rivalryRead MoreThe World s First Publicly Traded Company Best Known As United East India Company737 Words   |  3 Pages ​From multiple points of view, the history of spices industry is in the history of humans and global commerce. The use of spices in food, cosmetics, and embalming can be traced back to ancient Egyptians around 3000 B.C. In the course of time, Spices’ demand increased and trade were spread out from Africa and Asia to the Middle East, Mediterranean and Europe. The influence of spice trade was able to determine the rise and fall of nations based on each country’s trading position. In March 1602, the

Preparation Outline free essay sample

Smoking Shisha General Purpose: To inform Specific Purpose:To inform my audience about the effects of smoking shisha. Organisational Pattern: Topical order Central Idea: Smoking shisha can cause respiratory disease, cancers and under weights baby. Introduction I. Try to imagine this scene. A. You are in a labor room while your husband is nervously waiting next to you. B. You delivered your baby, your baby is crying, suddenly it stops. C. Your baby is having difficulty in breathing, the doctor try to help with everything he could. D. But it is too late- your baby died due to respiratory problem because of your irresponsible act, smoking shisha. II. Let me give you some information on shisha. A. India and Pakistan is said to be the origins of shisha, then became popular in Turkey. B. Shisha has various name such as hookah,narghile or qalyan. C. Hookah is a pipe instrument consists of smoke chamber, a bowl ,a pipe and a rubber hose. We will write a custom essay sample on Preparation Outline or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page D. Usually, charcoal is used to heat tobacco, then the smoke flows through water, rubber hose and lastly to a mouthpiece. E. A session of smoking shisha can last around 60 minutes which is equivalent to more than 100 cigarettes smoking. III. We have done extensive reading about researches and studies on the effects of smoking shisha. IV. Smoking shisha can be a major cause of respiratory disease, developing various cancers and resulting in low birth weight baby when shisha is smoke by pregnant women. BODY I. One of the diseases caused by smoking shisha is respiratory disease. A. Shisha tobacco is not 100% free from tar. 1. Tar is produces each time a charcoal used to heat tobacco. 2. Toxic substances such as carbon monoxide, carcinogens and heavy metals are greater in shisha smokes compare to cigarette. B. Carbon monoxide causes emphysema. . Emphysema occurs when air sacs or alveoli are expands with unwanted air. 2. Enlargement of alveoli destroys the walls resulting difficulty in oxygen and carbon monoxide interchange. Baby in mother’s womb unable to obtain enough oxygen will encounter breathing problem. 2. Women who smokes shisha more than once per day has higher risk of delivering an underweight baby by 2. 4 times greater than women who does not smoke. B. The baby might suffer Intrauterine Growth Retardation (IUGR). 1. IUGR happens when the baby do not fully grow in the womb. 2. This indicates that the baby has less weight compare to 90% of others babies. 3. IUGR enhance the risk of Down Syndrome, Caesarean delivering and death of the baby inside the womb. C. Others problem associated with underweight baby 1. Newborn baby has to face long term and short term impact such as growth development problem and weak brain’s ability. 2. Women’s smoker brings threat to the factor since smoking can added the chance of Sudden Infant Death Syndrome (SIDS) by 1. 4 to 3 times. CONCLUSION I. Do not be duped by the fruity flavors and sweet smells because it is only to conceals the effects of charcoal and tar heated. II. Authorities, especially government and others should boost up the awareness on effects of smoking shisha. III. Main effects of smoking shisha are causing numerous respiratory diseases, developing abundant cancers and premature newborn.