Wednesday, October 30, 2019

Thanksgiving Rituals Essay Example | Topics and Well Written Essays - 1000 words

Thanksgiving Rituals - Essay Example One might be inclined to think of it as limited to the holiday that everyone looks forward to as the month of November nears. This event does not occur only in a single day every year. It transpires whenever someone chooses to allow it to. There is an abundance of incidents to feel grateful for and extend appreciation to—from the healing of an illness or the beginning of new life with birth to the occurrence of long awaited paydays or simply waking up the next morning. These are all meaningful instances on the accounts of a person. How are thanksgiving rituals carried out? These do vary from culture, religion, beliefs and other personal influences. There is none other practice of gratitude grander and more elaborate than the Thanksgiving day most commonly observed in the North America or particularly the United States. This event happens every fourth Thursday of the month of November. The typical scenario on this day is a family gathering with an extravagant feast of Turkey an d wine before them. It started out as a tradition of the Native Americans who primarily acquire their food from their harvest planted on their own land. As the Natives reap their produce for the season, they hold a ceremony as a symbol of their gratefulness (Schuh 9). In the modern times, things have evolved for the more magnificent difference from before. Every year, they hold a large parade where people crowd to behold large floats and balloons. It is an event both for the young and old as they marvel at the huge and famous cartoon and children’s book characters such as the famous Mickey Mouse as well as Santa Claus. The people behind this thanksgiving parade have been investing a considerable amount of time and effort for the preparation of the renowned event that leads to the doors of Macy’s (Grippo 9). This is the practice of thanksgiving in the United States. Their festivity and grandiose is a signature all over the world. Moving on across a different region in t he United States of America, the indigenous tribes of the Iroquois have a different ritual for thanksgiving. Their religion and beliefs dictate a different method and period of thanksgiving. There are six occurrences annually based on their own calendar. The purpose of this event is to signify their gratitude and the continuance of the spirits providing the natural resources (Pandian 199). It mostly involves a gathering filled with expressions of gratitude and welcome. This is for the purpose of the continuance of the prosperity of their land and the crops that grow in it as well as the life that thrives in it (Roeber 186). The Chinese also have a colorful celebration distinct from those of the American people. It is composed of three phases and called inoko for the locals. This is a festival to commemorate the successful harvest and takes place every year. They first present fruits to the spirits they believe in and then perform the reaping of their crops. The last stage is the rit es of thanksgiving where every person regardless of social standing is signified (Hendry 21). The act of harvest itself is their way of celebrating their appreciation. This bears close similarities to the Japanese method of giving thanks or expressing of gratitude. The sole difference being that their traditional ceremonies are repeated for four times annually (Hendry 21). The modern way of celebrating Thanksgiving in China is called Moon Festival or Mid-Autumn Festival after its timing. It has a considerable popularity all over the world because of their uniquely lavish way of celebrating their prosperous years bearing crops. Instead of the Americans way of feasting with

Monday, October 28, 2019

My brothers cried Essay Example for Free

My brothers cried Essay Originally is a poem set upon the main themes of growing up. By looking at the poem in depth, I have come to a conclusion that Carol Ann Duffy is the persona who is writing with a childs perspective as when she was a child. In verse one, The poet creates a sense of noise and chaos by saying how each member of her family are making noise and moving. Mother singing My brothers cried both of these quotes contribute to the feeling of noise and chaos. Two metaphors, which are found in the poem by Carol Ann Duffy, could be fell through the fields miles rushed back. They show that they were in the countryside. It also shows that they are using some form of transport, which may be train or car. I assumed by reading the poem that the reader was a young girl, and when she is sitting down where on the journey, it feels like you are stationary so it feels as if everything is rushing towards yourself. This demonstrates the Childs prospective. On the last line of the first verse, the metaphor shows that the young girl is looking at one of her toys, which maybe a bear with button eyes, and as she has grown up a fraction more than she was, she may now understand that toys do not have feelings, and they are only buttons as the eyes so they cannot really see things. She makes us feel like a child is commenting here because when youre at such a young age, you think that toys really do live on their own world and they have the same senses as us. I. e. touch, taste, feel, hear, pain etc. I think that the whole poem focuses mainly on sudden interruptions because from each paragraph is a different age section of her life. You can also see by the poem that as each paragraph develops, the way it is written and the style of wording develops, as if the child is becoming increasingly mature and adult-like. The Childs vulnerability is shown in verse two by using such words as big boys eating worms and shouting words you didnt understand perhaps this is hinting that maybe the big boys who were eating worms were swearing or saying words which she was too young to have come across. The last word in verse two is italicised because the narrator (who is a daughter) is speaking and it also shows that she is missing where she used to live as a child. In verse three, the child is less vulnerable now she has settled in because she is now used to everything. But then you forget this shows that now the narrator has lived for quite a few years, she tends to forget her past easier. The narrator now speaks in a comforted tone and gives away the idea of being a lot more worried about life in general as compared to when she was younger and slightly unsure about moving. Now that she has fitted in well, she now understands how it feels like to be part of their community. The change is compared to the shedding of a snakes skin. They are compared with each other because it is in conjunction with her voice changing i. e. maybe she has changed language or they use a different accent. Or simply her voice could have just changed with age. Now that she is used to the changes, she feels as if she has completely lost her old voice I lost a river, culture, speech, sense of first space This could potentially be a good or bad thing but we assume it is for good because she prefers being accepted and fitting in when she didnt think she would ever. The person created in the poem, we could comfortably say that it is a girl, even though no evidence backs up this statement. I assume by reading between the lines that she is around the age of 8-12 because on the journey, she sees thing not as clearly as adults do. My voice in the classroom sounding just like the rest This also shows that she is a school pupil so she must be fairly young. The setting in the poem is created by the feelings shown by the young girl. Fell through the fields This shows that they used to live in the country side, but they moved to a rural area where flats and estates can be found Pebble-dashed estates So maybe the girl is unsure of the area when she realises that where she is moving to is a lot more busy and lively. The use of 3 verses is a very good idea for several reasons. For one, it defines the maturing of her age, which is put across using methods such as different tones of voice, and more complex metaphors and sentences. The whole poem could be mapped out as journey. The first verse demonstrates the beginning of her life and when the family move. Second verse indicating the actual journey, and the becoming older stage, whilst trying to get used to moving. With the last verse when she has settled in her new area, and it has a quote on the last line which demonstrates her socialising with her friends, and seems to have fitted in really well.

Saturday, October 26, 2019

Hitlers Foreign Policy :: essays research papers fc

Assignment: Give an account of Hitler’s foreign policy, using the following headings: (A) Defiance of the Versailles Treaty (B) Relations with Italy (C) Territorial Expansion Defiance of the Versailles Treaty After the First World War, Germany signed a peace treaty with France and Britain. Among the 440 Articles were: * Germany lost Posen, the Polish Corridor and part of Upper Silesia to Poland. * Germany lost the Sudetenland to Czechoslovakia * Germany lost Eupen and Malmedy to Belgium * Germany lost North Schleswig to Denmark * Germany lost Alsace Lorraine to France * Germany lost all its overseas colonies * Saarland was under LN control and after 15 years the people could vote if they wanted to belong to Germany or France * The Rhineland was to be demilitarised * The army was reduced to 100,000 * Germany could have no submarines, no airforce and no heavy artillery * Germany had to pay major Reparations. In percentages: Germany lost 10% of its land, 100% of its colonies, 12.5% of its population 16% of its coal fields and 50% of its iron and steel industry. The main terms of the Versailles treaty Hitler (like most Germans) hated the Versailles Treaty and he didn’t want to follow the rules made by it. In fact, step by step he broke the laws. The first step he took was to increase the German army. Germany was only allowed to have an army of 100,000 men, no airforce, no tanks and no submarines. But in an interview with the Daily Mail on March 9, 1935, Goering revealed that there was a German airforce. One weak later Germany also announced that it had an army of 500,000 men. France and England didn’t even object to this. In 1936 Germany signed a treaty with England saying that Germany was allowed a navy one third the size of the British navy. Germany was rearming fast. It wasn’t hard thanks to the good economic growth. But the rearmament was so expensive that in 1936 it was clear that Germany was soon to go into an economic crisis if nothing was done. There wasn’t a better time to test the Versailles Treaty because the international situation was very fortunate to Hitler. Italy’s invasion of Ethiopia proved that the League of Nation (LN) was worthless. It also focussed Anglo-French diplomacy on Italy. After some years, Italy became weak because of the economic sanctions from Britain and France and the public opinion in France and Britain was still very anti-war.

Thursday, October 24, 2019

Crash Movie Essay Essay

One must never judge or discriminate a person based on their physical attributes. Prejudice and discrimination directed against someone of a different race is known as racism. It is evident in the movie â€Å"Crash† directed by Paul Haggis, that people misconceive others due to judgement on their physical traits. Throughout the movie, the characters living in Los Angeles face the challenges of fitting in a town populated by people of different colours. The offenders are the â€Å"white† people whereas the victims are everyone else. The presence of racism is the main cause of every conflict that occurs in the movie. The majority of the racism involved in the movie is towards the negro population. They are perceived as thugs, thieves and murderers. In the beginning of the movie, two black friends, Anthony and Peter, are walking in a strictly â€Å"white† neighbourhood feeling discriminated as they chat amongst themselves, being racist towards white people. They mention how they are seen from a white person’s point of view and at that moment, Jean Cabot and her husband walk towards their car. The two pull out their guns and aim at their heads, taking away their vehicle. The two boys are dressed in baggy sweaters, displaying a thuggish style, which provokes Jean’s judgement on them. Anthony has cornrows and Peter is wearing a toque, as they walk with â€Å"swag†. Later on, Jean snaps at her husband and mentions how she was already aware that the two black friends were going to steal their car 10 seconds before it actually happened, based on their physical appearance. Racism towards black people is also highlighted through the character of Officer John Ryan. As Ryan is driving, he is told on the radio, that a car has been stolen, Jean Cabot’s car, and another car of the same model is driving ahead of Ryan. Knowing that the vehicle in front of him isn’t the stolen car, Ryan makes the driver, a black man, pull over and he molests his wife, leaving them humiliated, which creates a drift in the married couple’s relationship. Cameron, the black driver that was pulled over by Officer Ryan, remains quiet while his wife is being touched by the officer because he is afraid. If he speaks up, not only will he put in jail but he will also be humiliated if his colleagues find out. Racism isn’t only towards the black population of the town, it is demonstrated in many other ethnicities as well. Jean Cabot is a woman who believes her race, white, is superior than any other race including black and hispanic. Jean is also very rude towards her maid Maria, and she gets angry at her over the littlest things. She is also convinced that mexicans are gangsters so, when Daniel is changing the locks at her house, she demands that they get redone the next day, fearing that Daniel will sell a copy of her house keys to one of his gangster friends. Farhad, a persian man with a strong accent, is also humiliated by a gun store owner when he’s trying to buy a gun. The victims of racism realize that the behaviour towards them is unfair so they find ways to stand up for themselves. Cameron, with his marriage life a stake, snaps at police officers when he is pulled over once again. Officer Tom Hansen saves Cameron’s life otherwise, the other police officers would’ve shot him. Cameron was once mistreated which shook his family life and created a gap between him and his wife therefore, he didn’t want the white people to take control of his life. Daniel, who was always mistaken for a gangster was finally fed up with it. As he was fixing the locks of Farhad’s store, Farhad calls him a cheater because he thought Daniel didn’t do his job. Daniel doesn’t take the money from Farhad and leaves, having done his job properly, yet Farhad believes that Daniel is a liar. Not only do the victims stand up for themselves but the offenders also realize the grave mistake they were making by judging people based on their looks. Officer Ryan sees an accident and as a police officer, it is his job to rescue the injured people. When he goes to save the person in the car, he sees that it’s Cameron’s wife, the woman he molested earlier. She doesn’t want him touching her because he is the cause of her marital problems. After rescuing her, almost sacrificing his own life, he realizes that he was wrong about mistreating her earlier. Jean Cabot, the egotistical woman, falls down a flight of stairs, spraining her ankle and Maria, her maid she mistreated, helps her and takes her to the hospital. Jean, a lonely woman with fake friends, then realizes that the only person who’s true to you is the person who stands by you in the hard times, not the good times. She hugs Maria and tells her that she is her best friend. Throughout the entire movie, the only person who hadn’t discriminated anyone based on physical appearance was officer Tom Hansen. After watching Officer Ryan molest Christine, Cameron’s wife, he no longer wants to work with Ryan. He transfers to a different officer because he couldn’t take the racism Ryan had towards the citizens. Peter, asking for a lift, gets a ride from Hansen off the road. At first, Hansen notices Peter’s dirty shoes and torn sweater. In the car, Hansen is playing country music and Peter admits to liking country music but due to his appearance, Hansen doesn’t believe him. Usually people dressed like Peter enjoy rap or hip hop style. Frustrated Peter remarks a little statue on Hansen’s dashboard, similar to the one he has in his pocket. Peter then starts laughing and Hansen starts worrying and continuously asking Peter what he is laughing about. Peter doesn’t tell Hansen so, he pulls over and asks him to leave his car. Peter, trying to convince Hansen, reaches for his pocket to show the statue and tell him what he is laughing about but Hansen fears that Peter may be pulling out a gun to shoot at him. As Peter takes the statue out of his pocket, Hansen pulls the trigger and kills Peter. It is ironic because Hansen, the person who doesn’t judge anyone throughout the entire film, is the one who kills someone based on their physical appearance. Peter was the only person who died in the movie. Peter’s death was not a mistake. Hansen intended to kill Peter but only because of the way he was presenting himself and the way he was dressed. Anyone could’ve been mistaken but Hansen, amongst all the other characters, was least likely. Racism was one of the main themes that Paul Haggis was trying to show the viewers. Throughout the movie we see how citizens are discriminated, classified and generalized based on their physical traits. We also see how different cultures try to make other cultures inferior to them. Racism also shows a person’s tolerance and how they cope with difficult stages in life and what it takes to make them lose all their patience. People also reach a certain limit of disrespecting others and what triggers their conscience to finally be aware of the way they have mistreated the people around them is also evident in the movie. Racism is an issue that has been going on in the world for over a hundred years and it still exists today. In order to break the cycle of racism, we must seek into ourselves and think before discriminating others because someday, we can also be discriminated. Our world is filled with different cultures, people and colours, but at the end of the day, we are all human.

Wednesday, October 23, 2019

Consciousness mind Essay

The Psyche, is a culmination of how we interpret the world, all our psychological nature. It’s not about the destination; it’s about the journey. The psyches are different paths to knowledge but have the same ending, personal ideas, experiences, emotions, as well as the collective unconscious. Conscious is the only part to the mind that is known directly by the individual, thinking, feeling, sensing, and intuiting. This is how we grow our consciousness; the attitudes of extroversion and introversion determine how we orient our conscious mind. Individuation, or knowing oneself as completely as possible is how we produce and develop our ego. The Ego acts as the gatekeeper, it determines what perceptions thoughts feeling and memories will enter consciousness. Its what we select to make conscious. The organizational of how we operate. The personal unconscious is the idea of information that we file away in our mind. Its there, but we’re not focusing on it at the moment; it’s below the surface, the storehouse of repressed psychic material Complexes lie in our personal unconscious. They are groups of contents that clump together to form a cluster or constellation. They are separate little personalities within the total personality. They are autonomous, possessing their own driving force, and can be very powerful in controlling our thoughts and behaviors. The collective unconscious is the portion of the psyche, which can be differentiated from the personal unconscious by the fact that its existence is not dependent upon personal experience, composed of contents that were once conscious, but the contents of the collective unconscious have never been conscious within the life time of the individual. Ex: Mans fear of snakes or the dark. Does not learn these fears through experiences with snakes or the dark, although such experiences may reinforce or reaffirm his predispositions. We inherit predispositions to fear snakes and the dark because our primitive ancestors experienced these fears for countless generations. They become engraved upon the brain. Archetypes lie in the collective unconscious, models of our ancestry, it is the endless repetition that has engraved these experiences into our psychic constitution, not in the forms of images filled with content, but at first only as forms without content, representing merely the possibility of a certain type of perception and action. They are universal; everyone inherits the same basic archetypal images. The persona, to take a characteristic that isn’t your own. The persona is the mask or facade one exhibits publicly, with the intention of presenting a favorable impression so that society will accept him. It is necessary for survival, it enables us to get along with people, even those we dislike, in an amicable manner. The anima/animus is the â€Å"outward face† of the psyche because it is that face which the world sees. The â€Å"inward face† he called the anima in males and animus in females. The anima archetype is the feminine side of the male psyche; the animus archetype is the masculine side of the female psyche. Everyone has qualities of the opposite sex. The shadow, is primal and animalistic, it lives in the unconscious. It is projected on the opposite sex and is responsible for the quality of the relationships between the sexes. It is persistent and does not yield easily to suppression. Ex: farmer to poet, burying the idea of being a poet, but an even may trigger that desire. The bigger the personality the bigger the shadow. The self is the organizing principle of the personality. It is the central archetype in the collective unconscious. It harmonizes all the archetypes and their manifestations in complexes and consciousness. It unites the personality, giving it a sense of oneness and firmness. The psyche: a relatively closed system must be dealt with as a unitary system within itself, apart from any other energy system. It is derived from the things we touch, see, smell, taste, feel, or hear. These are the continuous source of stimulation by which the psyche is fed. The psychic energy is the energy by which the work of the personality is performed. Also called the libido, the natural state of appetite, manifested consciously as striving desiring, and willing. Its expresses itself through perceiving, remembering, thinking, feeling, wishing, willing, attending, and striving. It originates from the experiences that a person has. Psychic values, a value is a measure of the amount of energy that is committed to a particular psychic element. When placing a high value on an idea or feeling it can exert a considerable force in influencing one’s behavior. For instance, one who puts a high value on beauty will put forth large amounts of energy to surrounding oneself with beautiful things. This reminded me of my sister in law, whom is obsessed with very beautiful and very expensive things in life. She devotes her time and hard earned money to the material things in life. One might say she’s trying to keep up with the Jones’. She would say she like beautiful and expensive things. Direct observation and deduction, is a complex that does not always exhibit its characteristics in conscious behavior. Ex: The person who says, â€Å"I can’t stand gossips† may be the one who gossips most. Complex indicators are any disturbance of behavior may be indicative of a complex. Ex: when a man calls his wife by his mother’s name, it suggests that his mother complex has assimilated his wife to it. The repressed memory is assumed which has some connection with an unconscious complex so that the memory is swallowed up by it. Emotional Reactions, is the underlying complex. Intuition is the natural and spontaneous capacity every man has to perceive the slightest emotional fluctuation in others. The Principle of Equivalence if the amount of energy cosigned to a given psychic element decreases or disappears, that amount of energy is lost from the psyche; it is simply transferred from one position to another. The principle of Entropy is the direction in which energy flows is conceptualized in physics by the second law of thermodynamics. This principle states, in effect, that when two bodies of different temperatures are placed in contact, heat will pass from the hotter to the colder body until the temp of the two bodies is equalized. Progression and regression, Progression is defined as a person’s daily experiences, which advance his psychological adaptation. One’s progression is a continuous process since his environment and experiences change continuously, which then adaptation is never completely achieved. Regression is the backward movement of libido. Through the collision and interactions of the opposites, they steadily become deprived of their energy. It subtracts energy from psychic elements whereas progression adds energy to psychic elements. Individuation Jung understood individuation to be something that began in the second half of life, when individuals reach the zenith of their lives and suddenly find themselves facing an unknown vista or some unforeseen upheaval. Sometimes this turning point takes the form of a crisis: such as a financial failure, a health problem, a broken relationship, or a change of residence or profession – something which upsets the status quo. Sometimes this experience assumes the form of a profound self-doubt, a loss of meaning or religious conviction, a questioning of everything previously held so dear. Sometimes it presents itself as a deep yearning or a call to change direction. In essence, one could say that the unconscious, or more specifically, the Self (with a capital â€Å"S†), the central organizing archetype in the human psyche, which has seemingly hidden the greatest measure of its influence while the ego has been busy building a life for itself, suddenly the Self returns full force to claim a significant say, if not a central place, in the overall scheme of things. And for what purpose? To call a person to become â€Å"a psychological ‘in-dividual,’† â€Å"a separate, indivisible unity or whole. † Those personal aspects, which have heretofore been disregarded – be they interests, talents, characteristics, experiences, or issues – now come forth to be acknowledged. That which was fragmented now strives for unity. That which was broken now yearns for wholeness. That which was neglected now seeks expression. That which was previously formless in nature suddenly begins to take a new shape, strangely in keeping with what feels like a unique and deeply ingrained individual patterning. The center of the personality moves from the ego toward the Self, in an attempt to establish a new center of the psyche somewhere between the two. There is something in the human psyche, which in its own fullness of time, struggles to produce the â€Å"true personality. † The individuation is an autonomous, inborn process, which means that it does not require external stimulation in order to come into existence. The personality of an individuation is destined to individuate just as surely as the body is destined to grow. But just as the body needs proper food and exercise for healthy growth, so the personality needs proper experiences and education for healthy individuation. For example in the early stages of childhood, of infancy personalities of the child are a reflection of the parent’s personalities, meaning that the child does not carry his own identity. But when the child separates himself from the parents, as in he starts attending school. He will then start shaping his own personality in unique ways apart from the parents. Three facts about Carl Jung. Jung was an introverted child and found happiness in being quiet and being alone. When he was a child he played by himself, since his sister was not born until he was nine. He spent hours inventing and playing games, then abandoning them to devise new and more complex ones. He did not want anyone to disturb him o tot interfere while he played. Jung had religious conflicts throughout his adolescence. Questions concerning religion were taboo. It produced confusion in jungs’ mind but it was the barrier that made communication with his father virtually impossible. He searched unsuccessfully through books for answers to his questions. Religious discussions with his father invariably ended unsatisfactorily, often with fuss and hard feelings. Jungs father died and made his financial situation worse. This left him responsible for the support of his mother and sister. Some of his relatives urged jung to discontinue his studies and seek employment, fortunately, one unclc offered financial assistance to take care of the family and the other relatives loaned jung money to continue at the university.

Tuesday, October 22, 2019

Investment Utilization Essays

Investment Utilization Essays Investment Utilization Essay Investment Utilization Essay Profit margin is a good ratio to look at to compare companys profitability in a similar industry. To completely consider return on investment one would need take into account both the companys total investment (assets or liabilities shareholder equity) and its to sales and income. As shown in the above chart, Best Buy and Radio Shack were close in 1999 and 2000, but Radio Shack lost ground in 2001. Circuit City has just been behind the entire period. Best Buy has been involved with many acquisitions and has been aggressively expanding. Best Buy is a clear winner with this type of profit margin in an expansion. Once this stage of expansion is complete shareholders should be pleased with the results (and market share prices). Earnings per share shows how well a company performs on a per share basis. Best Buy has steadily increased its earnings per share probably due to its increasing expansion and even more increasing sales. Circuit City and Radio Shack have been loosing market share from Best Buy and the EPS shows it. The 2001 value would be even higher if the acquisitions were not included. Best Buys stellar EPS performance show why their stock price is much higher than it s competition. The following ratios, Days Receivable, Days Inventory, and Inventory Turnover give investors and idea of how quickly inventory is sold and money for them is collected. The Days Receivable ratio measures the average collection period for goods sold. A low Days Receivable ratio indicates that there is a short period or time between when a customer picks up his or her goods and the time the seller actually receives payment for the sale. A longer Days Receivable period might indicate that a company is subject to higher bad debt risk. In many cases an aging schedule should be created to account for these. For instance we see that Best Buy Days Receivables ratios are short, whereas Radio Shack Circuit City are longer and should be more concerned with bad debt. The other possibility is that Circuit City and Radio Shack have customers who take advantage of paying by credit. Similar to Days Receivable, Days Inventory indicates how many days a company has money tied up in inventory. The shorter the period, the more a company can use the money for other aspects of the business. Both Circuit City and Best Buys Days Inventory are very short compared to Radio Shack. With both of those indicating that Best Buys Inventory is quickly sold and paid, it is no surprise that Best Buys Inventory Turnover ratio is high. Inventory Turnover measures how fast items move through the company. For Best Buy, the high turnover shows that Best Buy either buys just enough merchandise to sell to customers, or that customers are buying inventory quickly off the shelf. These three ratios indicate that Best Buy is a strong company and the consumer favors them. The current ratio is a measure of a companys ability to pay its short-term debt. Since Best Buy is expanding they have been using more of their liquid funds in that effort. Radio Shacks Current Ratio is high compared to the others. Either they are not investing enough, or plan on pleasing shareholders with large dividends. Best Buys number is very close to 1 (1. 08 to be exact). They should investigate before the company has a negative working capital. Financial Condition The Debt/Equity Ratio (or Debt Ratio) measures how much money a company should safely be able to borrow over long periods of time. This number indicates how much a company is leveraged. Best Buy has a low long-term debit equity ratio and a low current ratio. Together that indicates financial weakness. Of course both Circuit City and Best Buy are in expansion so much of the money is tied up in Liabilities. Radio Shack is in excellent financial condition with the high (probably too high) debt/equity ratio. With Radio Shack having lots of liquidity (as seen from the current ratio) and financial strength it could use the leverage to invest and expand. Once Circuit City and Best Buy slow their expansions, these numbers will rise and with continued success regain financial strength.

Monday, October 21, 2019

Personal Response Essay

Personal Response Essay Personal Response Essay In the article, The Price of Happiness: Advertising and Image by The Center for the Study of Commercialism, states that advertisements are influencing what we perceive as valid roles for ourselves in our society. I agree with the statement, because I feel that the images that advertisements present affect the way people perceive normality and desirability. The article also states the concern of the relationship between the images presented in ads and our sense of self. This concern, in my opinion, should be taken seriously, because of the amount of unnecessary suffering of eating disorders, low self-image, and low self-esteem of Americans. The article also states that ads tend to present women and girls in limited roles focusing on their bodies, clothes, homes and the need to attract males. I agree that this is concerning because there are many valid roles for women such as in the workplace as professionals, leaders, law-makers, and business owners. Ads that tend to focus on an Anglo view only also provide a narrow view of the many different and unique images of beauty that are recognized as valid by society. Ads that promote only a very thin body type are presenting an unrealistic image to women that can create an obsession with looking like the women in the ads. I think it is important to present women and girls of all shapes, sizes and colors as beautiful because then women will have more realistic views of beauty and will be more satisfied with their self as unique and beautiful as well. Males as well are shown flawless, but with a limited view of masculinity and attitude. The limited images emphasize men as having power, physical strength, confidence, and dominance. I believe that the images may cause boys and men to think of natural human traits such as sensitivity, vulnerability, and compassion, as something regular males don’t have. As stated in the article, actors in ads tend to be handsome and athletic, which isn’t sensible. Those males who don’t have flawless complexions, athletic abilities, and don’t feel cool and confident may suffer when they watch these

Sunday, October 20, 2019

Normality and Normalcy

Normality and Normalcy Normality and Normalcy Normality and Normalcy By Maeve Maddox Audrey Bennett asks: Can normalcy and normality be used interchangeably? Both nouns derive from the adjective normal. normal: conforming to a standard; usual, typical, or expected. The adverb is normally. According to some speakers, normalcy is an abominable neologism to be avoided at all costs. This attitude is illustrated by this comment praising a writer for preferring normality over normalcy: A Nobel in Literature to you for writing â€Å"return to normality† instead of the ugly neologism â€Å"normalcy,† first popularized by Warren G. Harding. Actually, according to the OED, this particular neologism was around as early as 1857, nearly half a century before Harding used it in his campaign in 1920 when he promised a return to normalcy. The following examples are all from U.S. publications: After Opener, Giants Hoping for Normalcy For a man doing time on the yard, sports offer a touch of normality and tangible contact with his life outside. Pasternack hoping to bring normalcy to New Orleans Seventeen years later, my quest for normality had taken me through a career in journalism†¦ AFTER THE STORM; South Florida Staggers to Normality Evacuees Worry and Hope for Return to Normalcy Normalcy is not interchangeable with normality in some contexts. For example, in comparing an untypical condition to a typical condition, one would want to pair abnormality with normality and not normalcy. Although the form abnormalcy is showing up on the web and even in some dictionaries, its not in the OED, and it is not standard in American speech. Bottom line: Normalcy is well established and acceptable in standard American speech, although it is not interchangeable with normality in some contexts. Normality, on the other hand, suits every context in which the sense the state or condition of being normal is intended. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Bare or Bear With Me?How to Pronounce MobileNominalized Verbs

Saturday, October 19, 2019

Emotional intelligence (EI) Essay Example | Topics and Well Written Essays - 1000 words

Emotional intelligence (EI) - Essay Example Comprehending the differences between the two types of leaders is important for all the candidates of leadership and managerial positions. This paper will compare and contrast the transformational and the transactional leader, and explore the leader who connects with his followers more effectively. Discussion Contrast between transactional and transformation leaders The transactional leader is more concerned about maintaining the normal flow of work operations at the work place. On the other hand, the transformational leader extends his roles beyond those of managing the daily operations of the organization, to the levels of crafting the strategies of taking his team, department or company to the next level of success and performance (Hargis, Wyatt & Piotrowski, 2011). This difference is evident from the managerial outlook of the two leaders, because the transactional leader is often emphasizing the disciplinary structure determined by power to push for the completion of the tasks or the job roles available at the organization. The transformational leader is different from the transactional leader, through their managerial outlook, because they offer attention to the grouping of different employees, appealing to the personal zeal to perform and attending to the individual issues that can increase or affect performance (Kotlyar & Karakowsky, 2007). The second difference between the transactional and the transformational leader is that the transactional leader will often use a range of incentives to motivate the improvement of performance from his employees, but will often not pay attention to personal differences or preferences. On the other hand, the transformational leader will boost the performance of his employees through collaborating with employees, building strategic teams, motivating the workers and through appealing to the differences of different workers. Thirdly, the transactional leader equates giving more rewards to the increment of performance. In the case of the transformational leader, performance is boosted through the combination of incentives and setting higher goals for their subordinates, which pushes them to better performance (Hackman & Johnson, 2009). Fourthly, the transformational leader does not envision making his organization a market leader, but a transformational leader will offer his employees opportunities for professional and personal development so that they can push the organization to the level of a market leader. The similarities between transactional and transformational leaders The similarities between the transactional and the transformational leader are that both types of leaders manage to maintain the flow of operations and the completion of job tasks at their organizations. Through ensuring that the daily operations of an organization are met, the transactional leader keeps the organization afloat, while the transformational leader explores newer ways of improving performance. The second similarit y between transactional and transformational leaders is that they use incentives to motivate their employees so that they can perform better. Through the motivation of the subordinates, these two types of leaders are able to cultivate higher performance and to push the organization to higher levels of success, irrespective of the fact that their vision about the future of the organization is not

Martin Luther King Jr, Malcolm X, and the Civil Right Struggle of the Essay

Martin Luther King Jr, Malcolm X, and the Civil Right Struggle of the 1950s and 1960s - Essay Example It is evidently clear from the discussion that Martin Luther King Junior was brought up in a Christian background while Malcolm X was a Muslim this shaped how they addressed challenges that they faced in their struggles. For example, while Martin Luther always advocated for nonviolent solutions to the struggles that faced them to an extent that even when he was physically abused he opted not to revenge, Malcolm X believed in Muslim teachings and his famous phrase ‘by all means possible’ which advocated for physical violence towards the oppressors. Malcolm X believed that violence was the only way that the movement would win it cause and therefore advocated for physical battles whether the opponents were violent or not violent. A good example of this difference between the two individuals can be seen during the famous March on Washington on August 26, 1983, where more than 20, 000 people attended; in the march, he called for people from all races to unite and end violence and hatred. Malcolm X was very critical of this march and he argued that Martin Luther was wrong on calling for uniting of all races since that would destroy both the blacks and the whites; instead, Malcolm argued that blacks should be more concerned with helping each other instead. Both mean although using different approaches and coming from different social and economic classes had some similarities; some of them are explained in this paragraph. One of the similarities between the two individuals is that it is they both fought for the rights of the oppressed people in the world, for instance, they were both against the involvement of United States in the war in Vietnam in a bid to help French forces capture the country for colonization. Another similarity is that both individuals were assassinated at the same age, although Malcolm X was older than Martin Luther was, he was assassinated by the members of the nation of Islam when he was giving a speech; he was 39 years old.

Friday, October 18, 2019

Research proposal Essay Example | Topics and Well Written Essays - 500 words - 6

Research proposal - Essay Example As technology continues to advance one thing that can never be disputed is the fact that social networks affects more than just the social aspects of human beings. Teenagers are in most cases known to be one of the most influenced groups by social networks such as Facebook. One thing that is certain is the fact that teenagers use Facebook has both positive and negative effect to how they relate with each other in educational institutions and how they undertake educational activities. Researchers have proved that a good number of teenagers use Facebook to interact with their peer. The use of Facebook and other forms of social media causes a permanent social connection that never used to exist before the introduction of such technology. In the past children used to bid each other farewell at school or any other place they met like playing grounds. When they got home, they used to focus on the other aspects of life apart from the social one. The problem is that with Facebook, teenagers are able to stay connected almost throughout. The connectivity can either build or destroy their education depending on how they use it. The methods that are going to be used for this research include observation, interviews, and questionnaires (Denscombe, 2012). Observation is going to be important in giving the researchers firsthand information on how students’ interactions and behaviors in learning institutions have been influenced by Facebook. Interviews will collect information on the opinion of the student’s and other stakeholders in the education sector on the changes brought about by the use of Facebook by students (Vakkari, Pennanen & Serola, 2003). The questionnaires will seek information on the experiences that the students have had as a result of using Facebook and how it affects their education (Punch, 2006). Due to the nature of the research and the nature of the data collection methods that will be used this research will most likely take a

Career Assistance Research Paper Example | Topics and Well Written Essays - 250 words

Career Assistance - Research Paper Example The two documents are different in that a certificate is mainly used for verification while a license is used to define the terms and conditions of an agreement. In business for instance, one needs to have a license in order to install a business, as well as have a certificate indicating that he is the rightful owner of the business. With the current changes being experienced in our contemporary societies, technology is the way to go. Technology makes works easier which saves time at the same time brings about satisfaction of both the service provider and the recipients (Venable, 2010). Human resource managers should ensure regular update of their employees into new technologies. This is because it enhances efficiency as well as improves employee productivity. For example, computers have simplified data analysis as compared to the manual analysis of data. Moreover, technology has been highly linked to innovations which play a major role in career development. Internet services that are a result of new technology enable employees to further their skills through research, which can also enable them to come up with new discoveries (Venable, 2010). Consequently, it can be said that managers who empower their human resource technologically provide them with a favorable environment of developing their

Thursday, October 17, 2019

Paper 2 Essay Example | Topics and Well Written Essays - 750 words - 7

Paper 2 - Essay Example In the film the director portrays the problem of racism as the byproduct of hatred towards skin color. Mark A. Reid stated that, â€Å"To gain a popular black audience, Micheaux’s action films presented the twenties from a black perspective† (12). To be specific, the director makes use of his film as a tool to expose his attitude on racism in the mainstream society. Sylvia Landry, the female protagonist knows that racism still prevails in the society, but she tries to overcome the same by immersing herself in worldly affairs. Jane Gaines opined that, â€Å"Within Our Gates was thus linked to fear of cataclysmic social change, a linkage obfuscated by the smoke screen of â€Å"race riot†Ã¢â‚¬  (163). The turning point in the film is related to the female protagonist’s unexpected meeting with Rev. Jacobs. Within this scenario, Landry realizes that she cannot alienate herself from the problems faced by the black children. So, she decides to raise fund for th e local school. This change in attitude is important because the same is related to her attitude towards racism. So, one can see that the director makes use of the female protagonist and the sad plight of black children to express his attitude on racism. From a different angle of view, one can see that the director makes use of the main characters as his mouthpiece to share his social message with the viewers. To be specific, the director leads the viewers towards the female protagonist’s past to prove that she is the victim of racism and she is trying her level best to save herself from haunting memories. Stefanie Laufs stated that, â€Å"In his movies, Micheaux addressed racial discrimination and counteracted black stereotypes with images of the New Negro and a new feeling of race pride† (43). The character named as Rev. Jacobs is symbolic of social responsibility towards the downtrodden population. On the other side, an unnamed character (say,

Fundamentals of Entrepreneurship paper Research Example | Topics and Well Written Essays - 750 words

Fundamentals of Entrepreneurship - Research Paper Example For instance, a business dealing with seasonal goods will make losses when the season ends. Also, failure to manage the business in a professional way may lead to collapse of the business. Managing the business is a broad term that encompasses many aspects such as finance, intellectual property and human resources among others (Bygrave & Zacharakis 103). This paper examines the issue of intellectual property rights on my proposed business; car dealership. Business ideas can be hard to protect from imitation or copying. Intellectual property refer to the creations of the mind such as inventions, artistic and literally work, images, designs and names for commercial purposes (Libecap 46). Products in the market take a lot of time during their development, but once they are in their finished form, they can be subject to imitation within a short time. Intellectual property rights are laws that seek to protect products from such duplication that will affect the profits of the company illegally. Intellectual property protection exists in various forms such as patents, copyrights and trademark. The first form will not apply to the business. Patents mainly protect authors whose work is authentic and not obvious. However, the business will utilize the other two forms of protections. The car dealership business has been a successful affair for those who have undertaken it. This means that other entrepreneurs might be interested to infringe into the business’s trademark and copyrights in the case that it becomes successful (Libecap 47). A trademark refers to the name of the business or the brand name. This also includes any symbols in the name that signify a product or distinguishes the product from that of other businesses in the market (Libecap 47). Such symbols might seem small and insignificant but play an immense role in the identification of a company’s product by customers. The business may register the mark and

Wednesday, October 16, 2019

Paper 2 Essay Example | Topics and Well Written Essays - 750 words - 7

Paper 2 - Essay Example In the film the director portrays the problem of racism as the byproduct of hatred towards skin color. Mark A. Reid stated that, â€Å"To gain a popular black audience, Micheaux’s action films presented the twenties from a black perspective† (12). To be specific, the director makes use of his film as a tool to expose his attitude on racism in the mainstream society. Sylvia Landry, the female protagonist knows that racism still prevails in the society, but she tries to overcome the same by immersing herself in worldly affairs. Jane Gaines opined that, â€Å"Within Our Gates was thus linked to fear of cataclysmic social change, a linkage obfuscated by the smoke screen of â€Å"race riot†Ã¢â‚¬  (163). The turning point in the film is related to the female protagonist’s unexpected meeting with Rev. Jacobs. Within this scenario, Landry realizes that she cannot alienate herself from the problems faced by the black children. So, she decides to raise fund for th e local school. This change in attitude is important because the same is related to her attitude towards racism. So, one can see that the director makes use of the female protagonist and the sad plight of black children to express his attitude on racism. From a different angle of view, one can see that the director makes use of the main characters as his mouthpiece to share his social message with the viewers. To be specific, the director leads the viewers towards the female protagonist’s past to prove that she is the victim of racism and she is trying her level best to save herself from haunting memories. Stefanie Laufs stated that, â€Å"In his movies, Micheaux addressed racial discrimination and counteracted black stereotypes with images of the New Negro and a new feeling of race pride† (43). The character named as Rev. Jacobs is symbolic of social responsibility towards the downtrodden population. On the other side, an unnamed character (say,

Tuesday, October 15, 2019

Nursing practice and health care Essay Example | Topics and Well Written Essays - 3000 words

Nursing practice and health care - Essay Example Hospitals stays are becoming shorter with the average patient staying 6.1 days in the late 1990s for acute admittance, as compared to 11.3 days in the early 1970s (Department of Health, 2003a). The practices for the most ideal outcomes which enhance independent living are constantly evaluated as to their appropriateness to modern day living. The issue of discharge and its effects on patients is critical to discuss as most patients want to return to life as it was previous to their admission. Also, it is the post-modern aim of the NHS that service delivery focus on acute care which is unable to be provided efficiently by other health care service organizations. This paper will review the positive and negative impacts of hospital discharge on patients, their relatives, carers and health professionals. Secondly, local practices as experienced at placement at the Lewisham Hospital will be detailed. And the alignment of local practices with National Strategies will be identified. Finally, a conclusion shall synthesise the main points of the paper and demonstrate that decreasing in-hospital stays can have a positive effect on patients. The adult patient has many developmental tasks to meet, whatever their lifespan stage; young adult, middle adult or older adult. The health of the adult client occurs along a health-illness continuum. Many factors will affect adult health; genetic makeup, cognitive abilities and education level; ethnicity and cultural background; age, gender and developmental stage; lifestyle and environment; socio-economic background; geographic area; and their health promotion and maintenance (Brooker & Nichols, 2003; Hinchcliff, 2003). Obvious benefits to patients of shorter hospital stays include their savings as consumers of health care treatments and care, and that shorter stays are much preferred by patients in general. Clearly public and private savings on health care costs will occur due to shorter stays. Social costs for conditions such as Alzheimer's can be 4 times as expensive in nursing homes as compared to home care service provision (Henderson, 2002). With informal care, as experience d with family or carers, the monthly costs per patient in 1996 were almost $1, 549. In contrast, the more formal or professional setting of a nursing home incurred costs of approximately $3, 130. Also the formal costs in community settings averaged $ 683 as most of community costs are informal, being met by relatives and caregivers. So that 98% of formal costs were actually billed and payable. Figures were established by multiplying the hours of care by the hourly wage rate for home health aids and personal care attendants.A Swedish study, as reported in Henderson (2002), made comparisons between costs per patient per day for elderly patients according to 1995 values and exchange rates, across different health delivery settings (hospital, nursing home and in-home care). The costs ranged from 627 for hospitalization to 164 in nursing homes, to 0 within their own home with a carer or relative. The results of the Swedish study are echoed by the National Services Framework (DH, 2001a). It is important that the patient's need are met, that they be provided support to maximize their independence, and

Monday, October 14, 2019

Venture Budgeting and Forecasting Paper Essay Example for Free

Venture Budgeting and Forecasting Paper Essay Write a 700- to 900-word paper in APA format in which you do the following: †¢Illustrate how your venture would perform by estimating the revenue and expense to calculate operating profit or loss. Include estimates of your venture’s main sources of revenue and the expenses expected in the main cost categories such as the cost of goods, sales and marketing, labor, rent, maintenance, and any other significant expenses. †¢Illustrate your venture’s startup costs by estimating a preopening budget—also termed development budget—that includes startup costs such as building and construction, Web site development, preopening marketing, equipment, merchandise, preopening operations, research and development, working capital, and any other significant preopening expenses. An example of a preopening budget may be found in the materials listed on the course page for the University of Phoenix student Web site for Week Two named Kudler Opening Budget. †¢Develop financial planning goals by illustrating how your venture would be initially funded by using cash on hand, debt, venture capital, or a combination of these. Use a mortgage calculator found on the Internet and calculate your loan payments. Include these expenses in your Operating Budget. Use the information below to help in your calculations: Building and Construction Estimation* Remodeling Fees$200 per Square Foot New Building Construction Fees$450 per Square Foot *Multiply square footage of small business by fee for estimation. Interest Information 10 Year bank Note (Debt)7.5% Interest 5 Year Venture Capital Loan15% Interest Examples of Profit Split for Venture Capital Partnerships* Example 1 Venture Capital Investment 1$300,000 Cost to Develop Business 1$1,000,000 Venture Capital Profits 130% of Business Profits Example 2 Venture Capital Investment 2$500,000 Cost to Develop Business 2$2,000,000 Venture Capital Profits 225% of Business Profits *Profit split is commensurate with the ratio of investment.

Sunday, October 13, 2019

Dostoevskys The Brothers Karamazov Essay example -- Brothers Karamazo

The Brothers Karamazov The Brothers Karamazov deals with many facets of life. More importantly though, the novel peers into the mind and its response to death. The characters all run from death in some way, and only those who can accept the suffering find justification. In addition to the theme of death, the novel acts as an autobiography of Dostoevsky, expounding his various beliefs and values. To get his theme across, Dostoevsky utilized several stylistic devices, such as imagery, irony, and dreams. Yet, his ability to write down what a character was thinking at certain moments helped shed light on that person's beliefs better than if he presented himself only through dialogue or description. In order to understand the relations between Dostoevsky and his various characters, the author's life and background must be studied. Born to lower middle class parents, Dostoevsky grew up in a rough, impassive childhood. He lived amidst two diametrically opposite parents--his father, a righteous and stern army doctor; and his mother, a kind, generous, and passive woman. Thus, the fact that several of his novels contain very different characters can be inferred from a childhood of two opposite parents. When Dostoevsky became older his father sent him to an army engineering school, which later becomes significant in analyzing the connection between Dostoevsky and Dmitri Karamazov. While at school, he faced several hardships that would torment his life and help explain the recurring themes in his novels. The serfs at his father's estate mercilessly killed him without getting arrested. From this harrowing experience came Dostoevsky's obsession with death, and throughout all of his novel s, especially "The Brothers Karamazov", deat... ...y see the soul of a man who carried vengeance in his heart, yet maintained a love for mankind characteristic of the biblical Job, whose suffering only brought more sympathy and blessings in the eyes of God. On an ironic note, Dostoevsky presented Alyosha Karamazov as a young man who would instill the love and spirituality to the innocent children needed to turn the backward country of Russia into a global power. These children did indeed change Russia 30 years later, not as spiritual lovers but as violent rebels in a communist revolution. They sought to free the peasants and laborers by theory, but in reality created a totalitarian state more powerful than even Peter the Great could have imagined. Now, the once powerful Russia lies wasted amidst the same poverty it dwelled in one hundred years earlier. Truly an ironic twist to the beliefs of a prophetic man.

Saturday, October 12, 2019

Rebecca :: essays research papers

Rebecka 1) Is "Rebecka" a suitable name of the the book? Why?/Why not? Another name? Why is it called Rebecka? Yes, I think it ´s the perfect name of the book since everything, every subject is circulating around her. Her name characterizes the book so well. Rebecka doesn ´t leave too much of a space for other things in the book, even though she ´s dead. 2) What does people think about Rebecka? Does everybody like her? How was she really like? Friends, servants, strangers, they all adored her. She was the beautiful, sweet, tender and loving lady who every woman wanted to be friend with who every man would just like feel the scent of. They all loved loved. Almost. There were some persons who had a more special relationship with and therefore liked her diffrently. To begin with, the housekeeper, Mrs Danvers. She probably loved her most of them all. She devoted all her life to raise and help and make her the woman she knew she would never become herself. She and Rebecka were very close. Rebeckas death was an extremly hard crush to Mrs Danvers. Like a mother who loses her one and only child who was her everything. But she always feels Rebeckas presence and therefore keeps the house as it always was. When the new Mrs de Winter came to take Rebeckas place Mrs Danvers went furious. Not only could she not stand with the thought that someone was going to take Rebeckas precious place and the one to do it was a joke. In her eyes a shy brat that even the servants laughed at. Maxim liked her for a beginning but the fifth day after their marriage he realizes how she ´s really like. She played with him and other men. He couldn ´t divorce her since their marriage seemed perfect on the surface. But she didn ´t really love him. She told him things like what life would be like for him later when they had a child and he wouldn ´t be sure of whose father it was. Not either her cousine Jack Favell. Jack loved Rebecka very much and he met her many times in a cottage near the sea. They had an affair and Jack wanted to get rid of Maxim in some way. 3) Why does not Mrs Danvers like the new Mrs de Winter? Who is she? See above 7) What happened to Rebecka? What was the verdict in the court?

Friday, October 11, 2019

Audit Working Papers

Audit Working Papers Presented By: Kanza Masood Presented To: Miss Iram Butt Semester: Semester 6 Date: 18th Feb’13 Course: Audit Internal Control ————————————————- Audit working papers Audit working papers  are the documents which record all  audit evidence  obtained during  financial statements  auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards.They show the audit was: * Properly planned; * Carried out; * There was adequate supervision; * That the appropriate review was undertaken; & finally and most importantly; * That the evidence is sufficient and appropriate to support the audit opinion. Audit working papers are the  property  of the  aud itor. In order to keep  professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in  ISA 230 Documentation  and required by  law, the examples are  court order, for  public interest  and so on.The forms of documentation may be  flowchart,  manual,  narrative note,  checklist  or  questionnaire. ————————————————- Proper features of working papers * Reviewed by auditors with supervisors noted. * Signed, dated and approved by relevant level of audit staff with sufficient cross reference. * With evidence of effective audit planning, work done, sufficient and quality evidence. * Outstanding matters are cleared in due course. There are a number of companies who offer electronic working paper tools for accountants.The leading providers include: Wolters Kluwer, CaseWare, Thomson, Dat a Prime Solutions, WorkPapers. Pro and Saltlake Infosolutions. Their products are TeamMate, CaseWare Working Papers, Engagement CS, Draftworx, WorkPapers and APEX Audit System respectively. Audit Working Paper Format 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. 2.Work papers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers. The backup copies should not be stored with the original copies. ————————————————- Purpose of working papers Working papers are the evidence of work done by the auditor, he should prepare working papers in order to provi de evidence that audit was properly performed according to ISA standards. Working papers support auditor, in-case he is being sued in court by the client, for negligence of audit work. ———————————————— Importance of working papers 1. Working papers are instruments vital to the successful accomplishment of all audit assignments performed. The working papers provide documented evidence of an examination and evaluation and provide a connecting link between the work which is performed and the final audit report. Hence, their importance cannot be overly emphasized. 2. To a major extent, every auditor is judged by his skill and ability in preparing working papers.When working papers are prepared in good form with proper attention to layout, design, and legibility, with complete headings, explanations of sources, and verification of work performed, they create a feeling of confid ence in the ability of the staff member. Working papers should always convey an impression of system and order and conscientious attention to detail, coupled with a clear distinction between the important and the trivial. 3. Another test of good working papers occurs when it is necessary for one staff member to leave a partially completed assignment and turn it over to another staff member.If the latter can proceed without confusion then the working papers have stood the critical test of being able to stand on their own. 4. Every auditor will be expected to continuously strive for the highest standards of excellence in the preparation of working papers. ————————————————- Purposes served by Auditing working papers 1. Audit working papers serve four major purposes: A. They constitute a permanent record of the objectives and scope of the audit, as well as the work performed d uring the audit. Work papers organize and coordinate all phases of the audit.B. They contain the back-up material in support of the audit findings, conclusions, opinions, and comments. C. They contain the basic material from which the audit report is prepared. D. They reflect the quality and reliability of the work performed by the auditor and substantiate and explain in detail the opinions and findings presented to University management. 2. Working papers have a number of additional uses both during and after the audit. These are to control audit progress by showing the auditor what audit procedures have been completed and what audit procedures have not been completed.Working papers also provide: A. A basis for study of patterns and trends. B. Aid in the internal audit staff's professional development. C. Detailed supporting material for use in discussion with operating personnel. D. A source of evidence in litigation and in administrative actions. E. A basis for supervisory review and evaluation of audit performance. F. A permanent record for use in planning and carrying out future audits. G. Demonstrate that auditors have complied with the Standards for the Professional Practice of Internal Auditors. ————————————————-Planning and Preparing Auditing working papers ————————————————- 1. The preparation of audit working papers must be planned so that they will substantively fulfill the purposes mentioned in Section 1003. An audit program provides much help in the planning of working papers. The program reflects the objectives of the audit and the nature of the information required. Thus, many of the areas of inquiry are identified as well as the general types of working papers that will be needed to record the work performed in those areas.H owever, methods of operations are never precisely the same in two â€Å"like† organizational elements, nor are the circumstances under which the operations are carried out identical. For this reason, audits of similar organizations and activities should not be performed exactly alike nor should stereotyped working papers be prepared. ————————————————- 2. Each section of the working papers must be planned to satisfy some requirement of the audit program. When the audit is completed, the working papers should contain data needed to fulfill all of the objectives of the audit.Adequate planning of working papers requires the auditor to: ————————————————- A. Determine the nature and extent of the information that will be needed to comply with the audit objective s and to plan the format and preparation of working papers that will be needed to record this information. ————————————————- B. Index and file all work papers according to Audit Workpaper Checklist. ————————————————- C. Devise legends (symbols) and a method of cross-referencing.Where applicable, the standard tickmarks developed by Audit and Management Services should be used. ————————————————- 3. Thought should be given in preparation of working papers to their potential use as exhibits in an audit report. ————————————————- ——â⠂¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- ————————————————- Principles and Methods of Documentation ————————————————- 1. Working papers are the basis on which the entire audit rests.Since these papers are, in fact, the documentation of the audit, thoroughness in their preparation is essential. ————————————————- 2. Describing the Work Performed. By fully describing the work you have performed in your working papers, you are able to render a complete accounting of the scope and depth of your coverage. Each working paper should identify the following: ————†”———————————- A. Scope. Your conclusions usually result from selective tests.By clearly showing the scope of the work performed, you are able to support your conclusions and where probability sampling is used, support the projection of conclusions drawn from selective tests to the entire subject area under audit. In the examination of documents, the scope must identify the size of the sample, the universe from which the sample is drawn, the method of selection, and the basis for these decisions. When sampling methods are used, the sampling plan must be carefully explained. ————————————————- ————————————————-Working Paper Format of Auditing Working Papers ——— Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. ————————————————- 2. Workpapers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers.The backup copies should not be stored with the original copies. ————————————————- ———————————————â€⠀- Contents of Auditing working papers CONTRACT LETTER: The working papers contain the contract letter. This letter gives right to a person to a start work of audit. It states the terms and conditional of appointment of an auditor. The nature and amount of work is recorded. This letter becomes a part of audit working papers. 2. AUDIT PROGRAMME: An audit programme is a detailed plane of action to be used for audit. It is a time table of staff duties.The books to be examined are stated in audit programme. Every audit work requires programme and then master audit programme is prepared to cover all activities. 3. AUDIT NOTE BOOK: The audit notebook is a part of audit working papers. It may be bound book or loose-leaf card form. It contains useful information about the business enterprise. When audit report is drafted this book provides data for such report. The weak points like missing vouchers, queries not settle are stated in it 4. COPIES OF DOCUMENTS: The copies of various documents are included in audit working papers.The partnership deed, article of association, memorandum of association, trust deed, lease contract and similar other papers are collected from the management. These papers are useful to determine the performance of business work. 5. COPIES OF CRRESPONDENCE: The copies of correspondence become part of audit working papers. The auditor can write letter to other parties. The replies can be received from debtors and creditors. The audit staff must keep the exchange of letter between auditor and other people 6. SCHEDULE OF DEBTORS: The client provides the schedule of debtors.This list is compared with the books of accounts. The auditors can confirm the balance from various debtors. He collects facts and figures by writing letters to the customers 7. STOCK CERTIFICATE:   The stock certificate is received from the management. The auditor can watch the stock taking process. When the stock is lying in public warehouse, the certificate of warehouse kee per is accepted for audit 8. COPIES OF PREVIOUS AUDIT: The auditor can collect copies of previous audit reports. These papers become part of audit working papers. The auditor can note the weakness stated in the old report.He can examine that same points are not repeated in the books under review. 9. RESOLUTION COPIES: Auditor collects the copies of resolutions. These copies are part of working papers. These copiers are part of working papers. The decisions made by the directors and shareholders are implemented in preparing of books of accounts. The auditor can determine whether such decisions are implemented. 10. DEPRECIATION: The audit working papers contains the particulars of depreciation. The rate of depreciation can be applied through out the life of an asset.The reasonable amount of depreciation can be charged every year. The auditor can determine the exact amount of depreciation. 11. INVESTMENTS: The management can buy and sell shares and debentures of different companies. Th e investment can be exchanged through brokers. The register of investments shall the purpose to collect various particulars relating to investments 12. MANAGEMENT CERTIFICATES: The management may provide certificates to the auditors. This certificate becomes a part audit working papers. The certificates may relate to inventory valuation and similar other matters.The auditor can rely these certificates in preparing audit report. 13. DETAIL OF QUESTIONS: The auditor can ask the number of questions to the management. The details of question asked are recorded in the audit working papers. The questions not properly answered are included in the audit report. The queries settled may be dropped from the papers. 14. OTHER PAPERS: The audit working papers may contain other papers. The auditor can collect information from experts like stock values, engineers, advocates and other consultants. These papers furnish valuable facts and figures about the financial information. ——†”————————————— Ownership and Custody of Auditing working papers Working papers are the property of the auditor, and some states have statutes that designate the auditor as the owner of the working papers. The auditor's rights of ownership, however, are subject to ethical limitations relating to the confidential relationship with clients. Certain of the auditor's working papers may sometimes serve as a useful reference source for his client, but the working papers should not be regarded as a part of, or a substitute for, the client's accounting records.The auditor should adopt reasonable procedures for safe custody of his working papers and should retain them for a period sufficient to meet the needs of his practice and to satisfy any pertinent legal requirements of records retention. —————————————†”——- Confidential Nature of Auditing working papers 1. Information obtained through audits should be treated as confidential not only as to outsiders but also as to employees of the entity audited who would not otherwise have access to the information.Further, the working papers include information concerning the scope of the examination and the extent of selective tests made, and this information should not be available to the staff of the audited entity. Therefore, audit working papers should be safeguarded at all times against the possibility of their being examined by unauthorized persons. 2. Client or outside agency request to review Audit and Management Services work papers must be approved by an appropriate official.

Thursday, October 10, 2019

How Mass Media Affects Adolescents

We’ve all heard the expression, â€Å"Well if your friends jumped off a bridge, would you jump, too? † from our parents, or other adult figure-type person. In today’s society, adolescents seem to be taking this phrase to a new level. As the media continues to abuse the popularity of the too-thin actors and actresses, exploit famous persons’ suicides, and portray ‘problems’ in general as being ‘cool’ with TV shows focused on rehab circles featuring those popular people our culture knows and loves, more and more young people are finding reasons to copycat these problematic ‘role models’, resulting in a crisis within the youth. The depression, low self esteem, eating disorder, and suicide rate disaster within the youth can all be traced back to the media, which tends to glamorize such problems, so that they appeal to adolescents as being the next ‘in’ thing. Suicide is a tremendous issue that is heavily influenced by the media. Yourannual List of Ins and Outs, an article which periodically lists tends and fads, listed one year suicide as an â€Å"in†. â€Å"The ‘In’ Way to Look for Help†, 1) Most emotionally secure people would understand that the listing of suicide as an â€Å"in† was a joke and not take it seriously – but mental health practitioners like David Shaffer of Columbia University of Physicians and Surgeons, have done research to prove that the â€Å"adolescent suicide rate may rise when the media glamorize suicide†. (â€Å"The ‘In’ Way to Look for Help†, 1) Suicide is a serious issue, and although this was meant as a joke, there are some children who actually take things like the previously mentioned article literally. Although such people/youth may be emotionally unstable already, this bit of â€Å"pressure† from society adds to the imbalance. The media has also taken advantage of the celebrities who have killed themselves, making them seem â€Å"chic†, or â€Å"cool†. Exploitation of such events gives some less stable individuals the impression that these sort of actions are socially acceptable, and that if they feel the need to â€Å"escape†, they may commence with taking their lives while seeming â€Å"hip† at the same time. In a study done at the University of Auckland in New Zealand, a study was done to find what the youth believed the leading cause of suicide to be was. The â€Å"most frequently cited cause was pressure to conform and/or perform†¦as a consequence of peer pressure†. (Edna Heled, 1) Later, when the subjects were asked to specify the degree of their agreement with 29 possible reasons, two of the most agreed upon items were hearing a lot about suicide in the media, and believing that suicide is acceptable or cool. Edna Heled, 3) When asked for possible solutions to reduce the rate of suicide, there were no suggestions to lessening the coverage of suicide in the media. The adolescent view on body image has become a tricky subject. Television, magazines, and the general media have set a standard for both male and females that is difficult for most to achieve. It is now popular for girls to be scary-skinny, and â€Å"straight as a board†. In a study by Hargreaves and Tiggermann, it was found that watching appearance-related commercials â€Å"heightened appearance schema activation in early adolescent girls†. In another unnamed experiment covered by Meghan Sinton and Leann Birch, it was found that some girls – although not a large percentage of them – were found to be very affected by the commercials. In the same experiment, it was discovered that mass media was especially influential with girls who were already body self-conscious.

Cloud and Clouds Reference

Republic of the Philippines Department of Education Region III Division of Bulacan District of Plaridel Sto Nino Elementary School Sto Nino, Plaridel, Bulacan A DETAILED LESSON PLAN IN SCIENCE AND HEALTH IV I. Objectives A. Name the different types of clouds. B. Describe each type of clouds according to appearance. C. State some ways in preparing for a bad weather. II. Subject Matter â€Å"Types of Clouds† Reference: Science and health IV by Jessie Villegas p. 187 Materials: puzzle, pictures Vocabulary: Clouds, Cirrus, Stratus, Cumulus, and NimbusScience Concept: The different types of clouds are cirrus clouds, stratus clouds, cumulus clouds, and nimbus clouds. Science Processes: Observing, Inferring, Comparing, Communicating Infusion of Values: As students we need to prepared umbrellas and rain coats to get ready for the bad weather. III. Procedure Teacher’s ActivityPupils Activity A. Preparatory Activity 1. Daily Routine Prayer Greetings Checking of attendance 2. Revi ew Yesterday we talked about weather Yes, Ma’am and it’s elements, right? Ok, Now what is weather? Weather refers to the condition of the atmosphere at a particular time and lace. Very Good! Ok, let’s give him a Very Good Clap! (Pupils doing the Very Good clap) 3. Motivation Class I will teach you a song entitled â€Å"Did you ever see a cloud† I want you all to sing, but I will sing first and you will go next! Ok! â€Å"DID YOU EVER SEE A CLOUD† Did you ever see a cloud A cloud a cloud Did you ever see a cloud That looked like a bear A big one, a little one A lazy one, a funny Did you ever see a cloud That looked like a bear? Did you ever see a cloud A cloud a cloud Did you ever see a cloud That looked like a plane A big one, a little one A fast one, a slow oneDid you ever see a cloud That looked like a plane? OK class, it’s your turn now. Sing! (students are singing) VERY GOOD! You all sang great! What is the title of the song? The title o f the song is â€Å"Did you ever see a cloud? † Very Good! What is the song all about? It’s all about clouds. Yes! Correct it’s all about clouds. Have you seen a clouds that looked like a bear? No, ma’am but I’ve seen a clouds that looked like a cotton candy. B. Activity Proper Now I will divide you in four groups, I have here a puzzle and I want you to solve these. Each group will have a leader and after olving the puzzle the leader will stand in front to explain the image that they get. Ok let’s start! (the teacher is giving them the puzzle)(The students are doing the activity) Finished! Let’s start with group one. OH, it’s cirrus clouds image, what can you say about this picture? (The leader is explaining her/his observation about the picture) Very Good! Next group You got stratus clouds image Explain. (The leader is explaining her/his observation about the picture) Very Good! Third group with cumulus clouds Image. (The lead er is explaining her/his observation about the picture) Very Good!The last one, ok what can you say about nimbus clouds? (The leader is explaining her/his observation about the picture) Very Good! You observed very well C. Concept Formation Based on our activity, what do you think will be our lesson for today? It’s all about clouds. Clouds are recognized and named for their shapes. Meaning, clouds get their names according to their shapes. The different types of clouds are cirrus clouds, stratus clouds, cumulus clouds, and nimbus clouds. Ok let’s start with Cirrus clouds, (The teacher will show a picture of cirrus clouds) How will you describe cirrus clouds?Cirrus clouds are thin and feather-like. Yes it is, as you can see in the picture the lower part of the clouds looks like a feathers of a bird. Cirrus clouds are the highest of all clouds. And Cirrus means â€Å"curl of hair†. Observe clearly the lower part of the clouds looks like curly hairs. What clouds is said to be the highest of all clouds? Cirrus clouds are the highest of all clouds. Cirrus clouds are thin and feather-like. What is the meaning of cirrus? Cirrus means â€Å"curl of hair† Very Good! Next is Stratus clouds. (The teacher will show a picture of stratus clouds) How will you describe stratus clouds?Stratus clouds are flat layers. Very Good! Stratus means â€Å"sheetlike†. As you can observe, these clouds looks like pieces of papers floating in the air. Stratus clouds are flat layers often seen close to the horizon in the early hours of the day. They frequently appear several hours before a steady rain. What is the meaning of stratus? Stratus means â€Å"sheetlike† Next is Cumulus clouds (The teacher will show a picture of cumulus clouds) Look at the picture, how will you describe cumulus clouds? Cumulus clouds are thick and mountain-like. Cumulus clouds are often seen on a hot summer ay as a fluffy balls of cotton in the sky. Have you seen these clo uds during your summer vacation? Yes ma’am Cumulus means â€Å"pile† or â€Å"heap†. As you can see a large number of clouds lying on top of one another, that’s why it is called cumulus. Cumulus clouds are thick and mountain-like. What is the meaning of cumulus? Cumulus means â€Å"pile† or â€Å"heap†. Last is Nimbus clouds. (The teacher will show a picture of stratus clouds) How will you describe nimbus clouds? Nimbus clouds are dull gray in color. Nimbus means â€Å"rain† Nimbus clouds are dull gray in color. They often extend unbroken over a wide area.They are the rain clouds. What is the meaning of nimbus? Nimbus means â€Å"rain† D. Generalization What ere the different types of clouds? The different types of clouds are cirrus clouds, stratus clouds, cumulus clouds and nimbus clouds. Cirrus clouds are thin and feather-like. Stratus clouds are flat layers often seen close to the horizon in the early hours of the day. Cumul us clouds are thick and mountain- like. Nimbus clouds are dull gray in color. E. Application (I will divide you class in four groups, each group will be given a jumbled letters to solve. When done he leaders will put the answers on the space provided in front) Arrange the jumbled letters to get the answer. (The students are doing the activity) 1. SURATTS DSCLUO are flat layers often seen close to the horizon in the early hours of the day. 2. BUSNMI DSOULC ARE DULL GRAY IN COLOR. They often extend unbroken over a wide area. 3. SLUMUUC OULDSC are thick and mountain-like. They often seen on a hot summer day as fluffy balls of cotton in the sky. 4. SCIURR DCSOUL are thin and feather-like. They are the highest of all clouds. F. Infusion of Values As a student what things are going to prepare when ou noticed that the clouds are turning dark? As students we need to prepare umbrellas and rain coatsfor the bad weather. IV. Evaluation Write TRUE if the statement is correct and FALSE if the st atement is not correct. 1. Clouds are recognized and named for their shapes. 2. Nimbus clouds are dull gray in color. 3. Stratus means â€Å"pile† or â€Å"heap† 4. Cumulus clouds are thin and feather-like. 5. Nimbus means â€Å"rain† V. Assignment 1. How are clouds formed? 2. What is cloud cover? | Prepared by: MARIEL A. MIGUEL BEED IV-B LU ANN L. RAMOS Cooperating Teacher ESMERALDO M. TRINIDAD JR. Coordinating Principal

Wednesday, October 9, 2019

Argument Essay Example | Topics and Well Written Essays - 500 words - 13

Argument - Essay Example In my opinion, higher education is never a right, but a privilege for every interested citizen to utilize. It is an opening advanced to the citizens to make use of at their will. Remember it is never unavoidable. To say that higher education is a right is to assert that everyone, even those who have no interest in it whatever must have it. It also means that the government must provide it to all citizens at no cost. It is worthy to note, that the government must cater for all the advanced schooling costs. The government does not do that in the actual sense. In the community system, disabled students have a right to access proper education. Students with low incomes also have the right to get cheaper or free lunches in schools. It is impossible to compare higher schooling to the right of disabled students to access a proper education the community. You cannot, in a similar way compare higher education for citizens with low-income students receiving cheaper or free or lunch in schools. Education is indeed something of merit, and it is essential for progress in the society. It is because an educated people are required to maintain a proper democracy. This does not qualify education to be a right. A right is usually sponsored fully and defended by the government as it is meant for the interest of a special group of people. It is worth noting that the right to public education was endorsed and is supported by legislation. It is given freely to all citizens. Nevertheless, students are not forced to take this path. They may opt for other ways. Some may go to private schools that are not usually government sponsored. The reason people need college education is to have them competent enough to meet the standards and demands of the job/ employment market. It is obvious that a more learned person has more skills and competence to execute workplace duties upon training. Most employers prefer those with higher learning because they

Tuesday, October 8, 2019

Toyota Essay Example | Topics and Well Written Essays - 250 words

Toyota - Essay Example To be specific about the operational aspects of Toyota, major focus areas involve its ‘supply chain management’: outsourcing to externalize its direct costs and lowering down the market risks to least. Effectively established Just-in-time (JIT) set-up to minimize inventory costs and reducing wastes, further, keeping a look at the suppliers’ channel to avoid any risks and errors. Adding to this, Toyota preferred delegating its tasks singly to the concerned specialist workers rather than giving multiple tasks to single worker. This helped in reducing errors as each task was handled by its specialist. Toyota constantly kept on identifying its errors and designing the related handling processes. Reducing process timing and increase in inventory turnover through kanban was also well-practiced by Toyota. Toyota ensures safety, environmental concern, quality performance of products and other essential attractions on affordable prices, by collecting the needs and expectat ions directly from the customers. Hence, the primary contact with the users bring the ‘customer involvement policy’ of Toyota which entitles ‘Customer First’ as its focus-line of working, clarifying that it leads to ‘Quality’ which is a distinguishing characteristic of Toyota products.

Sunday, October 6, 2019

The Effects of Teacher Morale on Student Learning and Performance Research Paper

The Effects of Teacher Morale on Student Learning and Performance - Research Paper Example There are many reasons that can direct effects on morale of the teacher. For example, if the school management does not involve teachers in their decision making process, increased duties, limited assistance and the low salaries paid to highly educated teachers (Houchard, 2005). Moreover, the public criticism and ignorance by the students due to the parents support may also affect the morale of a teacher directly. Due to that, many of the teachers left this profession and even I am seriously considering leaving this profession due to the low morale. On the other hand, I have to complete the session with my students at school. While, I could easily provide meaningful learning to my students, but the low morale is affecting willingness, because of the school administration. In the studies by one source, morale is defined as it is the feeling of a worker that is based on the job and feeling about the job (Rowland, 2008). That feeling can be a mental attitude and emotional attitude. Likewise, teachers’ morale is also based on their feeling about their jobs and duties, which are most important to build the future of a student (Whitaker, Whitaker, & Lumpa, 2013). Since, I am a victim of low morale in the teaching career therefore, this action report aimed to seek out the empirical evidence on the relationship between teacher’s morale and its effects on the student’s performance, learning and achievements. During the past 15 years and so, the teacher’s education research helped in significant strides while studying the relationship between teacher’s morale, practices, beliefs impacts and student’s achievements. The significance of the teacher’s morale can be established through the performance and learning of the students; the benefits can easily figure out by the achievement levels of students. In the literature, there are many research studies conducted by many scholars of educational

Saturday, October 5, 2019

World View Essay Example | Topics and Well Written Essays - 1000 words

World View - Essay Example Culture is quite a flexible and fragile phenomenon, a feature which gives it extensive dynamism. Therefore, it changes easily and can be easily lost because it only exists in the minds of people. Culture determines many aspects of the lives of people. It has a strong influence on government, formal language, architecture, and a host of other products of human creativity (O’Neil, 1 – 4). Human culture occurs in three levels. The first one is the collection of cultural traditions that are unique to a society. An example of this is Japanese culture. The second level of culture is a subculture. In societies composed of groups of people who have come from a number of different parts of the world, individuals usually retain their culture, which distinguishes them from the rest of society. The third level of culture is cultural universals, which consists of behavioral patterns that people learn and collectively share all over the world. Examples of cultural traits characterist ic of cultural universals are; the use of gender and age to classify individuals within the society, and the division of labor on a gender basis (O’Neil, 4 – 7). Mythology Mythology is a body of myths possessed by a particular society. A myth is a narrative of a sacred nature that provides an explanation as to why the humankind or the world transformed to become as it is now. Myths usually contain supernatural characters and religious leaders of the society usually endorse them. Myths are part of the culture of a society and, therefore, play a decisive role in shaping that society’s behavioral patterns. This is especially because they substantially influence a society’s religious beliefs.