Wednesday, December 25, 2019

Solutions for Topics to Do a Persuasive Essay on

Solutions for Topics to Do a Persuasive Essay on Although having the ability to write persuasively can look like a challenging thing for children to learn, remind them that everyone has valid opinions. Since you may see, there are plenty of ideas for persuasive essay topics for college students all that it requires to create one is a little bit of imagination! There are just a few things that define whether an essay you're working on is going to be a good one. Remember which you can make funny argumentative essays if you do a few things. Weave in your perspective to create your essay unique. Books never ought to be banned. Qualities of a fantastic persuasive essay topic The topic needs to be specific. Good persuasive essay topics need to be persuasive. Textbooks ought to be free. Persuasive essays share a whole lot of resemblance with argumentative essays. Writing a great persuasive essay is not an easy job, however, it's achievable. The Chronicles of Topics to Do a Persuasive Essay on In general, you can observe that writing a persuasive essay isn't a brain surgery. Certain persuasive essay prompts can earn a topic much easier to write about or there may be a difference if there's a strong opinion to generate a subject easier to be persuasive about. Still, figuring out the ideal topic for your essay isn't your only concern for a student. Selecting the proper topic for a persuasive speech can be not such an easy matter to do as it might appear. The cost of an essay is dependent upon the quantity of effort the writer has to exert. You still must make an outstanding bit of writing. Remember your essay shouldn't be a string of jokes, it's a narrative it needs to have a start, middle and the end. Writing a superb persuasive essay is a remarkable approach to impress both your teacher and peers. Citations and extracts from several sources have to be formatted properly. As tempting as it might appear to skip past the extra info and go right to the list of persuasive essay topics, don't do it. Figure out how funny argumentative essay topics can receive the interest of your tutor. Take notes concerning all possible topics you'll be able to consider. Sure, with this kind of a huge number of topics to pick from, picking just one may be challenging. The help here comes in various categories. Whichever topic you select, always don't forget the significance of literature sources. Possessing excellent research abilities and selecting an excellent topic is important. Details of Topics to Do a Persuasive Essay on To defend your subject, you might recall the effect of overloaded schedule on college grades. When prior brainstorming is finished, you can begin drafting your essay. Other folks believe that it improves creativity and productivity at work. Therefore, for your coursework, you are going to want to have the very best ideas. The New Fuss About Topics to Do a Persuasive Essay on Next, you must consider the method on how you need to relay it to your readers. What's funny to you might not be funny to your readers. There are a couple easy guidelines to follow as a way to be in a position to compose an excellent persuasive e ssay. The topic has to be interesting, the topic has to be essential and finally the topic has to be informative. Just adhere to the guidelines stated above, and you'll be well on your way to writing a very good persuasive essay. When writing your paper from one of many good argumentative essay topics, it might help to imagine yourself as an attorney that's defending a client that's innocent. Even should you not own a topic for persuasive essay then it doesn't matter, our writers can help the entire process, from starting to end, and will have the ability to acquire your work done in time, however urgent the deadline could be. Taking into account that lots of persuasive essays concern controversial topics, before writing, you can want to sit down and think of what your opinion on the topic actually is.

Tuesday, December 17, 2019

Benefits Of Working For Minimum Wage - 907 Words

Companies and small business’s pay their employe’s hourly wages based on a minimum wage. Today in America we have many hard workers who are working for minimum wage which consists of $7.25 per hour. There is some businesses that believe all employees should be paid at minimum wage while other businesses pay well over minimum wage. Skills, attitude, responsibility and work ethic all affect how employers base employees hourly wage. When looking at the economy the government should not increase mnimum wages, there are many factors that affect minimum wage such as elasticty of demand, and how education and skills can increase minimum wage. Minimum wage is a law set by the government, which is the lowest pay employers can pay their employees. Raising or keeping minimum wage the same has many pros and cons, but keeping the minimum wage the same is beneficial.Human Geography sixth edition by Paul Knox and Sallie Marston provides information about global economic. â€Å" Travel eastward, they leave an agrarian realm with few jobs and miserable wages and enter the realm of â€Å" agglomeration economies†, in which by labor market attracts manufacturers what offer better wage† (Knox and Marston, 214). One of the downsides to keeping the minimum wages the same is people who are not getting to their satisfaction will move to where they are able to make more income. In class we discussed how elasticty of demands affects society. Paul Knox and Sallie Marston stated, â€Å" Degree to whichShow MoreRelatedPros And Cons Of Raising The Minimum Wage1122 Words   |  5 PagesSince 2009, the federal minimum wage rate for employees has been $7.25 per hour. In retrospect, this is hardly enough pay to take care of one’s self-- let alone a family with children. If a person were to add up the average cost of living for one week and then compare it to the average amount of money earned in minimum wage for that week, it would be apparent that the re is little to no extra money for emergency situations. Increasing the minimum wage has been a major controversial issue; DemocratsRead MoreMinimum Wage And The Wage1176 Words   |  5 Pageswork weeks at minimum wage can be insufficient to provide for life’s necessities. Many minimum wage workers must supplement their income with taxpayer-funded federal assistance programs in addition to working beyond the standard 40 hour work week. There is an economical and ethical imperative to increase the pay of low-income workers, and this can most effectively be done by raising the federally established minimum wage. The federal government assumed responsibility for ensuring wage fairness by implementingRead MoreEssay A Minimum Wage Increase Will Stimulate the Economy1318 Words   |  6 Pagesfederal minimum wage law in 1938 while the Great Depression was at its utmost insolvent position. Because at this point in time the economy was at its lowest, the sole purpose for its enactm ent was to keep the majority of Americans out of poverty and increase consumer demand. Following the 1960’s, the minimum wage has had a very gradual increase to the point where it is now at a standby. At this moment with a recession occurring, minimum wages have not brought any benefits to those working for suchRead MoreThe Impact Of A Minimum Wage Increase1153 Words   |  5 PagesImpact of a Minimum Wage Increase Who gets paid the minimum wage? Well, at some point in our lives we all have been paid the minimum wage. But who are those people earning the minimum wage right at this moment? These are the people who have menial jobs. They work in restaurants, retail stores, bars, and maintenance services (OEA, 9). In 2014, the city of San Francisco proposed an initiative indicating that it would raise the minimum wage to $15 by 2018 (Ballotpedia). So would a typical low-wage workerRead MorePersuasive Essay On Minimum Wage1526 Words   |  7 PagesMinimum wage is defined by the dictionary as â€Å"the lowest wage paid or permitted to be paid; specifically: a wage fixed by legal authority or by contract as the least that may be paid either to employed persons generally or to a particular category of employed persons.† Minimum wage is also referred to as the living wage. For many in and out of the political arena, minimum wage, is a topic of debate. The discussion involves the fairness of t he current wage and the need to raise this wage to correlateRead MoreShould Minimum Wage Lift Millions Of Families Below The Poverty Line? Or Cause A Drop?1206 Words   |  5 Pages Will raising minimum wage lift millions of families above the poverty line? OR cause a drop in unemployment? Minimum wage today in Ga is 7.25 an hour, if a business has 6 or more workers then this minimum wage applies to the employees. â€Å"The Fair Labor Standards Act (FLSA) and Georgia labor law requires all employers in Georgia to visibly display an approved Georgia minimum wage poster, and other Georgia and federal labor law posters, to ensure that all employees are aware of federal and GeorgiaRead MoreA Full Time Worker Earn $ 5.15 An Hour1378 Words   |  6 PagesA full time worker earning $7.25 an hour will make approximately $15,080 a year (â€Å"Minimum Wage†). That’s barely more than what students pay for housing and food at some colleges, and we expect a family to live off of this? The poverty line is at $20,000 for a family of four, so how are these people supposed to raise their children in a healthy environment while working full-time to not even be on the poverty line? If this raise is done correctly, employment and prices won’t be hurt, and we will on lyRead MoreShould Minimum Wage Be Raised?1337 Words   |  6 Pagesnot to raise the minimum wage in America has been a widely discussed topic for years. Minimum wage refers to the smallest amount of money a worker can legally be paid in the U.S. It was first signed into law in 1938 by President Franklin Roosevelt in order to keep workers out of poverty and as it stands, the current federal minimum wage in the U.S. is $7.25 per hour. (United States Department of Labor). Today, while some are even questioning the significance of having a minimum wage at all, othersRead MoreThe Minimum Wage Should Be Increased1289 Words   |  6 PagesThe National Minimum Wage Should be increased to a Living Wage. Back in 1998 Labour s’ Tony Blair introduced the national minimum wage (NMW). It was created in aid of employers not valuing their workforce, often giving them very little wages. When it was first introduced the rate was set at  £3.60 and has slowly risen to  £6.70. However this is not enough to live on. It has been estimated that you need no less than  £7.85 an hour, rising to  £9.15 in London, to survive on. There is a clear differenceRead MoreMinimum Wage Should Be Raised1145 Words   |  5 PagesThe current minimum wage is $7.25, which equals two gallons of milk, one fast food meal or two gallons of gas. Can you imagine yourself working 12-hours a day and only having enough money to pay for rent and put food on the table for your family? With working all those long hours, you can barely afford to pay your utility bills and after that you don’t have enough money or time for luxuries like clothing or vacation. You have no savings as matter of fact, you are in a huge debt and you are living

Monday, December 9, 2019

Global Marketing New Products by Global Companies

Question: Discuss about theGlobal Marketing for New Products by Global Companies. Answer: Introduction: Marketing has been defined to be the most useful tool in evaluating the growth of the business throughout different market segments. International companies have been using the concepts of marketing mainly to expand their business throughout different countries world in order to gain more profitability. McDonald corporations are one of the well-known fast food restaurant chain operating throughout different parts of the world. It is evident to realize that the marketing strategy by the international companies is detrimental to the culture of the people within the concerned host country. This research paper will help identifying the above argument from different aspects whether it is valid for the global companies or not. McDonald corporations have established its brand name all over the different countries by delivering the best quality of the food at affordable prices ("All the latest products under one roof", 2016). Cultures of the host country are supposed to be very crucial for t he development and growth of the people living in that particular country as it helps in strengthening the community by the spread of adequate knowledge. Moreover, the paper will reflect the changes as well as the impact on the concerned host country by the introduction of the new global products by the international firms. Description of the Host Country For this particular research paper, Australia has been selected as the Host country. The craze for fast foods is increasing at a rapid rate throughout the different market of Australia. The youth market segment of Australia is considered to be the very crucial part of the visitor's mix. The youth of the Australia nearly contributes A$12 billion annually throughout tourism and international arrivals. Australia is a developed and wealthiest country throughout the world and has 12th largest economy of the world. It is known as the independent western democratic country having a population of more than 22 million of people and is also the most urbanized countries of the world ("Googles latest accomplishment: refining marketing practice", 2012). The country has noticed the changing trends throughout the different countries regarding the fast food restaurant chain. The different ages and categories of people are fond of the fast food and thus, it becomes very crucial for a firm to understa nd the market segments and execute its business process accordingly. The increase in the demands of the different types of the foods available all over the different countries reflects the desired fact that the fast food business chains can be run throughout the market segments of Australia. The country is divided into six states as well as two territories. The capital of Australia is Canberra and it is known to be the smallest continent of the world. It is evident to know that Australia is considered to be the six largest countries throughout the world ("Interested in the latest Tools and Techniques?", 2012). The population of the country consists of 20 million of people and the common official name of the country is Commonwealth of Australia (Kompridis, 2011). The climate ranges from tropical to temperate and most of the Australia is composed of arid land or is a desert. Aboriginal, English, and different languages are spoken throughout the different governmental and non-governmen tal sectors. Changes and Impact on the Culture of the Host Country by Global Products The most important fact about Australia is that it is a multicultural country where people from different parts of the world come by migrating. McDonald is one of the leading firms in the field of fast food restaurant throughout the different parts of the world. The company has analyzed the different market segments of Australia and is offering services as per the desired needs and the expectations of the customers ("Latest composites market survey continues positive trend", 2015). The company is offering the wide variety of the products and has created desired impact on the different culture prevailing throughout the country. In order to understand the desired value of the culture too is evident to understand the needs of the people (Werner, 2014). The global products contributed in speeding up the demand and the craze for the fast food across the different market segments concerned. It has resulted in the generation of immense impact on the growth and expansion of the business proc ess throughout the residents of Australia. The behavior of the consumers evaluates the different facts related to the craze of the wide variety of the global products across different market segments of Australia ("Latest news and product developments", 2007). The people of Australia mainly reflects different culture as there are migrants from different parts of the world and therefore the establishment of McDonald Corporation is much easier in terms of the distribution of the products. On the other hand, the increase in the demand for the pizzas and burgers critically reflects the originality of the products offered by the local firms. It is very important to understand the fact that adaptation and entrance of the global products somehow affect the products from the local residents as well as it affects the culture of the firm ("Mitsui to market latest metathesis technology for propylene", 2011). As per the past researchers, the globalization has seriously affected the culture of A ustralia. Examples of the Marketing of the Products in Host Country The use of the social media and the different campaigns has been adopted by McDonald Corporation in order to spread the knowledge of its products all across the different market segments of Australia. Use of the well-known celebrities is considered by McDonald Corporation to advertise its products throughout the different market segments of Australia. There are various ways by which McDonald Corporation advertises and promotes all its fast food products throughout the different market segments of Australia (Nili, 2011). The use of the effective marketing mix contributes to promoting the products with greater ease throughout the concerned market segments of Australia. The marketing mix consists of products, place, price, and promotions. Thus, the above four strategies such as the use of social media, use of celebrities, use of marketing mix and the effective promotional campaigns helps in enhancing the growth of the firm to a large extent ("THE MARKETING MIX: A REVIEW", 2014). There w ere several promotional campaigns from McDonald Corporation to win over the other marketing strategies from the local fast food chains. Thus, these marketing strategies affected the culture as well as the growing population of the country and a large population of the country was attracted towards the different global products from McDonald Corporation ("Rinker distributes Imbrium Systems' latest products", 2010). Many of the good knee researchers have evaluated the fact that the use of the celebrities of the particular country generates enormous impact on the execution of the business process of the firm on a larger scale. There has been the crucial impact from the different marketing campaigns by McDonald Corporation throughput different market segments and this has resulted in a large number of the customers towards the firm. as it is a matter of fact that the people from different culture comes to Australia and therefore the global products of different countries are critically adopted the Australian culture. Satisfying the Needs of the Customers in the Host Country In order to capture the entire market segments, the most crucial are to work to the satisfaction of the customers (Sangani, 2011). The paper reflects the fact that the entering of the global products within a particular country is detrimental to the culture of the citizens and the people living in the host country. Thus, the identification of the needs of the clients relating to the fast food products and fulfilling the demands of the customers are of great importance as this evaluates the growth of the firm. the consumers are the key assets for any country and it becomes very crucial to work as per the satisfaction of the consumers ("Stroke: latest treatment options in acute management", 2015). McDonald Corporation has established its reputation by working as per the satisfaction of the customers and moreover the launching of the global products has affected the culture of the country by various ways (Sensmeier, 2009). The identification of the segmentation, targeting and positionin g strategies is supposed to be of large importance in order to market the products throughout the global market segments. The offering of the best food products helps in establishing the pillars of the firm within the different cultures concerned. Conclusion The research paper reflects the fact that the marketing of the products by the international firms is detrimental for the culture of the host country concerned. McDonald Corporation has been selected for the marketing of the products throughout the Australian Market segments and this has affected the culture of the firm in both ways that are the positive side and the negative side. The international goods contributed in speeding up the demand and the trend for the fast food across the diverse market segments concerned. It has resulted in the generation of immense impact on the growth and expansion of the business process throughout the residents of Australia. The amplification in the order for the pizzas and burgers critically reflects the originality of the products offered by the local firms. The four strategies such as the use of social media, use of celebrities, use of marketing mix and the effective promotional campaigns helps in enhancing the growth of the firm to a large exten t. References All the latest products under one roof. (2016).BDJ,220(8), 425-425. https://dx.doi.org/10.1038/sj.bdj.2016.309 Googles latest accomplishment: refining marketing practice. (2012).Journal Of Consumer Marketing,29(3). https://dx.doi.org/10.1108/jcm.2012.07729caa.002 Interested in the latest Tools and Techniques?. (2012).Materials Today,15(9), 412. https://dx.doi.org/10.1016/s1369-7021(12)70174-8 Kompridis, N. (2011). Introduction to the special issue %26lsquo%3BA politics of receptivity%26rsquo%3B.Ethics Global Politics,4(4). https://dx.doi.org/10.3402/egp.v4i4.14831 The latest composites market survey continues the positive trend. (2015).Reinforced Plastics,59(5), 217. https://dx.doi.org/10.1016/j.repl.2015.08.028 Latest news and product developments. (2007).Prescriber,18(20), 11-12. https://dx.doi.org/10.1002/psb.140 Mitsui to market latest metathesis technology for propylene. (2011).Focus On Catalysts,2011(11), 7. https://dx.doi.org/10.1016/s1351-4180(11)70482-2 Nili, S. (2011). Conceptualizing the curse: two views on our responsibility for the %26lsquo%3Bresource curse%26rsquo%3B.Ethics Global Politics,4(2). https://dx.doi.org/10.3402/egp.v4i2.7274 Rinker distributes Imbrium Systems' latest products. (2010).Membrane Technology,2010(10), 6-7. https://dx.doi.org/10.1016/s0958-2118(10)70187-7 Sangani, K. (2011). Software Reviews: Adobe's latest Web and app developer tools.Engineering Technology,6(8), 96-97. https://dx.doi.org/10.1049/et.2011.0831 Sensmeier, J. (2009). The latest? A shift from operations to outcomes.Nursing Management (Springhouse),NA;, 2. https://dx.doi.org/10.1097/01.numa.0000363816.59273.df Stroke: latest treatment options in acute management. (2015).The Pharmaceutical Journal. https://dx.doi.org/10.1211/pj.2015.20068513 The Marketing Mix: A Rrview. (2014).ELK Asia Pacific Journal Of Marketing And Retail Management. https://dx.doi.org/10.16962/eapjmrm/issn.2349-2317/2014/v5i4-03 Werner, J. (2014). Human Resource Development Human Resource Management: So What Is It?.Human Resource Development Quarterly,25(2), 127-139. https://dx.doi.org/10.1002/hrdq.21188

Sunday, December 1, 2019

Romanticism And Realism Essays - Art History, Nude Art,

Romanticism and Realism At the end of the Baroque Period in the eighteenth and nineteenth century art was divided into two distinct categories, Romanticism and Realism. Romanticism, the passion-filled works illustrating stimulating accounts of specific events with symbolic gestures emerging from the scene, separated itself from the more politically correct stance taken by Realists. A fine example of Romanticism is G?ricault's Raft of the Medusa. The brutal scene, set afloat on the wild seas, is emphasized by the chiaroscuro modeling of the lump of figures in the center of the raft. The X form of the composition draws your eye all around the composition. The eye starts at the top right with the Revolutionary figure holding on to a piece of cloth in the colors of the French Revolution and then is drawn down the diagonal. G?ricault then depicts the striving, the dying, and the dead as they overlap each other in a fierce struggle to survive. The eye is then drawn up and down the dark opposing diagonal. This whole scene is then placed on the mighty ocean to delineate the fact that the raft is a metaphor for France being on a hostile ocean of depravity. The Grande Odalisque also typifies Romanticism. Ingres, using example such as the Mannerist Parmaganino's Madonna with a long neck, takes the artistic license to elongate the figure of this Turkish harem girl. Influenced by the neo-classical revival Ingres draws upon the Greek technique of flat linear forms and depicts his model in an impossible position allow us the view of both her shoulders and her breast; the figure is given an extra three vertebrae in order to maintain this position. Ingres endows a feeling of sensuality into the figure instead of the paint. The chromatic effect of the composition pulls the harem girl to the front as she is the only warm color in the piece. Ingres also gives her a very exotic feel with her accessories: the peacock fan, velvet drapes, and other exorbitant furniture. Ingres also uses Raphael's typical female head and a gaze that says, ?You have just interrupted me,? but you don't know what you interrupted further intriguing the voyeur. In contrast to the almost mystical passion and intrigue of Grande Odalisque is Rue Transnonain. This lithograph by Daumier is realism in the truest sense. Daumier depict the social injustice of the innocent killing of all the workers in a housing block. Daumier draws in the viewer with the initial scene of a man in his pajamas lying dead against his bed. The viewer is then drawn to pay closer attention to the work. In careful examination of the piece the viewer sees a baby crushed under the man with just its head and arms coming out from under the weight of this man. There is a pool of blood forming from the baby which intends to play on the viewers sympathy eliciting violent emotions of hatred towards the butcher who took the lives of these innocent people who were obviously sleeping as indicated by the attire and disarray of the bed. The awful scene depicted in Rue Transnonain. elicits emotions and a need for social reform. The Third Day of May, by Goya is an example of a transitional piece which reflects both Realism and Romanticism. In this piece Goya depicts a specific incident in which a number a civilians in Madrid were rounded up in killed in retaliation for the deaths of French soldiers a few days before. Painted during Goya's ?Black Period? the tenebroso conflict of the light fighting away at the dark sky is extremely dramatic and the chromatic effect from this adds to the suspense and drama of the situation at hand. Goya also puts the victim of this murderous rampage in a white shirt to symbolize innocence, strongly drawing on the Romantic style. But Goya also uses the harsh reality of the dead body and the pool of blood accumulating on the ground to make a social commentary on the death of these men, drawing on the school of Realism. Courbet, considered by many the father of realism, also uses techniques of both schools. To illustrate, in Burials of Ornans, Courbet depicts a funeral scene with an intense feel

Tuesday, November 26, 2019

Macbeth Essays (1058 words) - Characters In Macbeth, Free Essays

Macbeth Essays (1058 words) - Characters In Macbeth, Free Essays Macbeth English 11 Honors Paper on MacBeth Due Feb 22nd The tragedy of MacBeth is a story of courage and honor. It gives an interesting mix of love, Machiavellianism, and has a good storyline. MacBeth is a loyal subject to his king, Duncan, but goes terribly wrong when he listens to 3 witches that tell him he will rule someday. MacBeth wishes to get to power quickly with the help of his wife, Lady MacBeth, he kills Duncan, and everyone else in his way. He takes his throne but is soon overturned by his former subordinates. In MacBeth, Shakespeare creates characters who parallel other characters either through their words and actions, or through similarities in characters lives. Each character in the story has a double, through either their similarities, or through their differences. Each character also has something about them that makes them unique. MacBeth and Lady MacBeth are the epitome of an interesting parallelization. At the beginning of the story, the two characters are complete opposites. MacBeth takes the feminine role, while Lady MacBeth is masculine: Lady MacBeth Come, you spirits That tend on mortal thoughts, unsex me here, And fill me, from the crown to the toe, top-full Of direst cruelty! Make thick my blood, Stop up th access and passage to remorse That no compunctious visitings of nature Shake my fell purpose, nor keep peace between Th affectand it! Come to my womans breasts, And take my milk for gall, you murdring minis- Ters, Wherever in your sightless substances You wait on natures mischief! Come thick night, And pall thee in the dunnest smoke of hell, That my keen knife not see the wound it makes, Nor heaven peep through the blanket of the dark, To Cry hold, Hold! (I,v,41-54) Lady MacBeth basically states here that she wants the gods to make her a man. She wants to kill Duncan herself. On the other hand when MacBeth hears of Lady MacBeths seriousness in her actions he comes back with: MacBeth We will proceed no further in this business: He hath honored me as of late, and I have bought Golden opinions from all sorts of people, Which would be worn now in their newest gloss, Not cast aside so soon. (I,vi,31-34) Nearing the end of the story, Lady MacBeth and MacBeth switch roles. Lady MacBeth becomes feminine and MacBeth becomes masculine. Lady MacBeth becomes week and pitiful while MacBeth, carrys out his plans to help him remain king: Lady MacBeth Out damned spot! Out I say! One: two: why, then tis time to do t. Hell is murky. Fie, my lord, fie! A soldier, and afeard? What need we fear who knows it, when none can call our powr to accompt? Yet who would have though the old man to have had so much blood in him? (V,I, 36-41) MacBeth is now fully masculine and trying to keep the kingdom together. When Lady MacBeth commits suicide near the end of the story, he pushes it off and continues with his plan to remain king: MacBeth She should have died hereafter; there would have been a time for such a word. Tomorrow, and tomorrow, and tomorrow Creeps in this petty pace from day to day, To the last syllable of recorded time; And all our yesterdays have lighted fools The way to dusty death. Out, out, brief candle! Lifes but a walking shadow, a poor player That strits and frets his hour upon the stage And then is heard no more. It is a tale Told by an idiot, full of sound and fury Signifying nothing. (V,v, 17-28) The second pair is also interesting. This pair deals with time frames during the story (i.e. MacBeth from the Beginning, Macduff throughout). MacBeth from the beginning of the story is the loyal thane of Glamis. He protects the king and is awarded a second territory called Cawdor. The king trusted him, and MacBeth was a loyal servant. Then, he met the three witches, which pumped prophecies or, seeds of evil into his head. These prophecies are very tempting but are ultimately destructive. Macduff on the other hand, is faithful and loyal to Duncan and his heir Malcolm. MacDuff knew what MacBeth was plotting and he went to Malcolm to help him stop MacBeth: Malcolm Let us seek out some desolate shade, and There Weep our bosoms empty. MacDuff Let us rather Hold fast the mortal sword, and like good men Bestride our down-falln birthdam. Each new morn New widows howl, new orphans cry, new sorrows Strike heaven on the face, that it resounds As if

Saturday, November 23, 2019

3 Examples of Incorrect Use of Semicolons

3 Examples of Incorrect Use of Semicolons 3 Examples of Incorrect Use of Semicolons 3 Examples of Incorrect Use of Semicolons By Mark Nichol In each of the following sentences, semicolons are incorrectly employed. Discussion following each example explains why the use of one or more semicolons is an error, and revisions demonstrate proper punctuation. 1. The lack of specificity allows flexibility; but the lack of clarity also makes certification less certain. This sentence consists of two independent clauses. Two strategies for dividing a pair of such clauses are separating them with a semicolon and separating them with a conjunction. This sentence redundantly applies both methods, so employ one or the other (preferably, the simpler solution of signaling the transition with a conjunction): â€Å"The lack of specificity allows flexibility, but the lack of clarity also makes certification less certain.† (But if one uses a conjunctive adverb such as however or nonetheless in place of the conjunction, a comma must follow that word, and a semicolon should precede it: â€Å"The lack of specificity allows flexibility; however, the lack of clarity also makes certification less certain.†) 2. The film’s inane plotting; randomly gratuitous violence; utter sexlessness; and questionable grasp of grown-up behavior suggest that the true author might have been an eight-year-old boy. Semicolons can serve as supercommas, dividing a series of equivalent sentence elements such as items in a list when at least of one of them is already divided by commas, necessitating a more robust punctuation mark to delineate the larger divisions from the smaller ones. This sentence errs in two ways. First, the lack of subdivisions means that semicolons need not supplant commas. Second, using semicolons implies that the phrase beginning with suggest applies only to the final characteristic in question. For those reasons, use only commas: â€Å"The film’s inane plotting, randomly gratuitous violence, utter sexlessness, and questionable grasp of grown-up behavior suggest that the true author might have been an eight-year-old boy.† 3. The subcontractors were fined for allegedly failing to ensure that the formwork and shoring were designed to safely withstand all intended loads; failing to have calculations and drawings approved by a civil engineer; and failing to ensure the shoring supports were erected on a stable base. Even when a list consists of a series of extended phrases rather than several sets of just a few words each, mere commas suffice to separate the elements if they do not themselves include punctuation: â€Å"The subcontractors were fined for allegedly failing to ensure that the formwork and shoring were designed to safely withstand all intended loads, failing to have calculations and drawings approved by a civil engineer, and failing to ensure the shoring supports were erected on a stable base.† 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 Punctuation category, check our popular posts, or choose a related post below:30 Religious Terms You Should KnowHyper and HypoUses of the Past Participle

Thursday, November 21, 2019

Family Heritage Essay Example | Topics and Well Written Essays - 1000 words

Family Heritage - Essay Example In Dalianliaoning, I was fortunate to attend Dalian elementary school before we relocated to Shanghai again. My father’s business was growing and a result we have been living in Shanghai since the year 2000.The aim of coming to the US was to pursue my education (Travel China guide, 2014). The Han group is believed to have settled in America with the aim of engaging in certain economic activities including building of railways and mining. They mainly settled in California and other places such as Rocky Mountains. They started participating in economic activities in order to meet their means because they were finding facing challenging of serving in the new land. The Chinese Americans experience discrimination despite heading lucrative jobs in the military and other science fields (Every Culture, 2014). The Putian County came into existence in the year 568.The borders the coastal town of Fujian. It has no plantations. It also enjoys a serene weather condition and experience sufficient rainfall, and enough sunshine thought the year. Putian is mainly visited during the winter season of the year. The main centers of attraction include the Meizhou Island and Guanghua temple. The Mazu goddess is believed to occupy the temple. Tourist from around the world troop the town every year because the town fascinates many people around the world. The Jiuli Lake is located some kilometers Xian you town. It has gorgeous scenery and has historical views that were designed by ancient architectures. The Jiuji waterfall is a renowned natural site in a place and interests many visitors. The main means of transport from a town called Fuzhou to Putian is with public transport. In Meizhou Island, the goddess is well respected, and the culture dictates events be held to be occasionally held to celebrate he r. Specific days have been set aside in order to mark her achievements

Tuesday, November 19, 2019

Analyse the marriage of Charles and Emma in Madame Bovary Essay

Analyse the marriage of Charles and Emma in Madame Bovary - Essay Example Fresh from the love and romance of her books and her fantasies while she is in the convent, Emma expects her husband Charles to â€Å"initiate [her] into the forces of passion†¦Ã¢â‚¬ ¦ but he taught nothing†¦.knew nothing, desired nothing.† As a result, the reality that Emma confronts in her marriage and the interminable dullness set her into a pattern where she becomes ripe for adultery , as she wonders â€Å"just what was meant in real life, by the words felicity, passion and intoxication, which had seemed so beautiful to her in books.† (Flaubert Part I: Ch 5). Her marriage thus becomes a vague, ever present dullness from which she yearns to escape and it makes her a ripe candidate for adultery. Charles’ name â€Å"Bovary† itself appears to suggest the bovine nature of the man. He is dull and unimaginative, while Emma’s maiden name â€Å"Rouault† contains the French word for wheels and thereby suggests Emma’s passionate, exotic nature. What Emma expects from her marriage is a receptivity to her spirited nature so that â€Å"a sudden overflow would have poured from her heart as the ripe fruit falls from a tree when one lays hand to it.† What she finds however, is a dull man who has no imagination at all; although he means well, he is boring and clumsy. The ball given by the Marquis d’Aquevilliers is even more depression for Emma, as she watches the utter inadequacy of her husband to fit in with the nobility that Emma so much desires to be a part of, his smugness and ignorance dampen her ardor considerably. Charles decides to take his pretty young wife to the larger town of Yonville and hands over financial control to her, all i n the hope that she will be pleased.

Sunday, November 17, 2019

Fast Food in HK Essay Example for Free

Fast Food in HK Essay Fast food, as you can understand is the term referring to food that is prepared and can be delivered in a fast time. It is traditionally American style meal that always included French fries, burgers and soft drinks. Restaurants store precooked ingredients, once the customer gives an order, take-away can be ready in a while. To be called as â€Å"Fast food†, these foods must meet a few standards: good time management, quality stability and fixed price. It is a very popular meal style in some well-developed cities, since the people have a totally busy life. The first recorded fast food restaurant AW is founded in 1919 at the United States of America, and the second one is the famous company White Castle in 1921. In this century, fast food restaurants develop and most of them become chains suppliers. US people spent billions on buying fast food every year. The fast food globalization had now become a huge social issue. Nowadays there are over 500,000 fast food restaurants and thousands brands in the whole world. And today we are going to focus on the two head quarters in Hong Kong– McDonald’s and KFC. Introduction of McDonald’s McDonald’s is definitely the biggest fast food chain in the world. It founded in 1940 by Richard and Maurice McDonald. Nowadays, over 33,000 McDonald’s restaurants were established in the worldwide. The products of McDonald’s are in various types, mainly hamburgers, French fries, chickens and soft drinks. Sometimes, they will provide seasonal meal to attract customers such as ‘Shake Shake French fries’. Following differences of choices, McDonald’s would also offer vegetarian food too. In order to fit the culture, they may change the meal a little bit for example not providing beef in India. You can always find one on the street, because there are in total 200 stores in Hong Kong. McDonald’s became popular all the time due to busy life schedule of Hong Kong people. Introduction of KFC On the other hand, the Kentucky Fried Chicken (KFC) is the largest fried chicken shop in the world, and the second largest fast food chain after the McDonald’s. Harland Sanders founded KFC in 1930 at Kentucky in the United States of America. KFC practically sells fried chicken pieces, coleslaw and drinks. The popularity of KFC’s chicken comes from its original secret recipe which mixed with 11 herbs and spices. Not like the McDonald’s, KFC has a smaller scale with only 63 stores in Hong Kong. However, the numbers didn’t affect the KFC’s second largest place of fast food chain in Hong Kong. Advantages and disadvantages of Fast Food The biggest advantage of fast food is definitely FAST. People in modern societies are always in busy life schedule. Facing the hard workload, they may only have half an hour to have a meal and rush beck to their work. Thus, these quick service restaurants help to solve to lack of time problem. Meals can be prepared within ten minutes. No matter how delicious other food are, Hong Kong people have not enough time to buy ingredients, cook or enjoy. Second is the stability of food within one chain of fast food restaurant. Tastes are mainly the same in any store. You will never taste bad with the same meal. And the prices are predictable and affordable too. One fast food meal is always cheaper than you cook alone at home. However, fast food as called as junk food, affecting people’s health. Restaurant usually uses a lot of additives such as salt, flavorings and preservatives. The large amount of calories and additives are harmful to human body. Since the fast food is all pre-cooked, the nutrients of the ingredients are lost. Therefore, some people may say that fast food is only for surviving. Eating fast food in a long term may cause various diseases such as diabetes and heart attack. Comparison of McDonald’s and KFC In Hong Kong, McDonald’s is obviously in a larger scale than KFC. Except the differences on the food kinds, the way they run the company are a bit different too. Apart from fast food restaurant, McDonald’s have McCafes to provide desserts and coffee like Starbucks. Besides, McDonald’s have works in different area of society such as charity, children health affair. But the KFC is just only a restaurant in Hong Kong. Therefore, people would called McDonald’s as a better company than KFC in Hong Kong.

Thursday, November 14, 2019

A Career As A Bricklayer :: Free Essay Writer

A good career for me would be a bricklayer. Bricklayers make a lot of money but it’s also a lot of work. It’s a job that most people wouldn’t necessarily enjoy but on the other hand you would make a lot of money, about $14-$18 an hour. (WOIS p ) A quote from my sister who works at Big Kmart is, â€Å"People work at jobs they don’t enjoy just so they can make a lot of money.† I think I could do the job well. Three reasons I think I could do the job well are, I’m a good worker, I have a lot of energy, and I know a lot about bricks. With these three reasons in mind, it would be good to think of a bricklayer as a career for me. I think that I would be a really good bricklayer.   Ã‚  Ã‚  Ã‚  Ã‚  I’m a good worker. If you were to give me a job to do then I would do it and do it well. If I’m focused and determined to do the job, I will get the job done successfully. That’s pretty much all there is to it. If you told me to build a wall out of bricks, for example, I’m the kind of person who will be right on the job. I’ll just start working then I’ll work until the wall or whatever it may be is built. Now everyone has days that they are tired but they still have to work. Let’s say I was tired, I would work not only because I had to but because I would care so much about my job to do my absolute best.   Ã‚  Ã‚  Ã‚  Ã‚  For my whole life I have had a somewhat large amount of energy. That means that I can do something for a long period of time, without getting tired. Bricklayers work different amounts of hours all the time. It depends on the project and on who you are working for. A lot of bricklayers are self employed so they work what they want to. So it really depends on what exactly you are doing (WOIS p ). I could work long hours, that is another reason why I’d be good at my job. Most people would hire you for the job if they know that you will get the job done in a reasonable amount of time doing a fair job. My sister says that, â€Å"One of the most important aspects about a job is having a good reputation. If your boss knows you will do the job and do it well then you should be

Tuesday, November 12, 2019

Human Life Cycle

The human life cycle is essential to the world's population. It allows individuals to create families that can change society in multiple ways and all those individuals that has the capacity to change the world has a mother. Every soon to be mother wants an easy pregnancy but most importantly hopes and prays for a healthy baby. Understanding pregnancy is important soley due to the fact its a major factor in the cycle of life. Pregnancy involves growth, development and a new beginning.A women that is becoming pregnant with a child is also known as conceiving, this process carried out by having sexual intercourse with a male. A female ovulate an egg cell, oocytes goes down a uterine tube. During sexual intercourse male sperm moves into the vagina, which is near the female's cervix, this occurs in the reproductive system. The sperm cell swims up the uterus and meets up with the oocyte and the process of fertilization occurs. During sexual intercourse many sperms swim towards the oocyte but only one sperm cell has the ability to fertilize the egg.During beginning fertilization of the egg the cytoplasm triggers lysosomes vesicles that release enzymes that hard the zona pellucida so that it reduces the chance of more than one sperm can penetrates the oocytes. The egg divided then undergoes meiosis ends. The nuclei of the egg and nuclei of the sperm unite the membrane falls apart and the chromosome mingles which complete fertilization. The sperm cell and egg cell each has 23 chromosomes and during fertilization it 46 somatic cell this cell is called a zygote the first cell of the future offspring.The Zygotes undergoes mitosis 30 hours after forming, cells division occurs rapidly. The rapid cell division is called cleavage. During cleavage tiny cells move through the uterine tubes during the time of implantation cells in the interface of the blastocyst. The cell surrounding the embryo is called the placenta this organ attaches to the embryo and uterine wall exchanges o f nutrients ,gasses ,waste between maternal blood and embryo blood. The beginning of the embryonic stage the of the offspring is called an embryo. Embryonic stage ends at eight week of the prenatal development . During this ime the placenta form and major organ develops and the major external body structure appears. The cell in the inner cell mass flatten embryonic disc with two distinct layers the connection stalk attached to the embryonic disc to developed placenta farther . Ectodermic cell gives the nervous system and portions of special sensory organ ,epidermis ,hair, nail, glands of the skin. Mesodermal cell form all type of muscle tissue, bone tissue, bone marrow . blood, blood vessel, lymphatic vessel, connective tissues internal reproductive e organ , kidney and epithelial lining of body cavities.Endodermal cells produced the epithelial lining of the digestive tract ,respiratory tract, urinary bladder and urethra . When the chronrionic villi develops the embryonic blood vess el appears. During the 4th week of development the flat embryonic disc is a cylindrical structure and head and jaws develops the hearts starts to beats and tiny buds which will become upper and lower limbs forms. At 5th to 7 week the head grow rapidly and become more rounded and face begins to develop showing eyes nose mouth and more human like.The upper and lower limbs elongate and figure and toes appears . By the end of the seventh week all the main internal organs are present ,the structure in enlarges and the embryonic become more human like appearance . End of 8 week until birth the offspring s called a fetus. Fetal stage is the end of the eighth week of the development and last until the birthing process during this time the fetus is growing very rapidly the body proportion enlarge at a considerable rate. The beginning of the fetal stage the head is larger than the limbs are short.During the third month the body length accelerates and the head growth slows. During the twelve w eek the external reproductive organ are distinguishable male or female. At the 4th month the body grows 20 cm the skeleton beginnings to ossify. The following month the skeleton muscles contracts and the pregnant woman may fell fetal movement, hair begins to appears on the head . During the 6 month the fetus gains weight and eyebrow and eyelash appear and the blood vessel in the skin give a red appearance in the fetus.During the last trimester the fetal brain cell develops rapidly . At the end of the ninth month 266 day the fetus is full term. The fetus is around 50 center meter and weight around 2. 7kg to 3. 6 kilogram everything is well develop and the fetus head is toward the cervix. Pregnancy ends with the birthing process, during this period rapid changed occurs. Progesterone starts to decline and it suppress the uterine to contracts, this stimulated synthesis of prostanglandin the uterine contracts.The cervix begins to thin and opens ,stretching of the uterine and vaginal tiss ues occurs. The nerves impulses to the hypothalamus which signals the posterior glands to release the oxytocin hormones this stimulates powerful contraction. During labor the rhythmic contraction begins ,the fetus is positioned head downward and labor contraction forces the head towards the cervix. The cervix begins to dilate and increase in oxytocin is release. As labor continues the abdominal muscles contracts and forces the fetus through the cervix and the vagina to the outside.After the delivery of the neonatal the placenta separates the uterine walls and is expelled the birth canals. Bleeding occur after the expelling which is called the after birth. Pregnancy involves a lot of different change in the body for the mother and the baby. This occurs from unite of the male and female and a miracle of life begins. The changes happen in a very rapid speed each day different development occurs . The beginning of a new family occurs between the individuals mother, father, child. This i s only the beginning of the life journey, for the child. 1002 words

Sunday, November 10, 2019

Arts & academic Essay

First of all, I have the diligence, determination, and aptitude to take on an Arts degree and make the most out of it. In such a large university, the ability to interact with peers and mentors both on academic and social levels is of also prime importance for survival. I am fortunately blessed with exceptional communication and interpersonal skills that allow me to be able to interact well in diverse groups. I can speak out my mind politely and explain my thoughts clearly and comfortably to make my peers and mentors understand my ideas accurately. However, the quality in me that I believe above all else would make me a success in a university Arts program is my strong vision of what I intend to be in life. This vision of mine has guided me throughout my education, keeping me in track with what I want out of life. My vision gives me an exact sense of personality, and through it I derive meaning and originality. I know what I want and I know that I have what it takes to make it happen, and that will eventually make me a success in your Arts program.

Thursday, November 7, 2019

The Miranda Debate Essays - Eminent Domain, Free Essays, Term Papers

The Miranda Debate Essays - Eminent Domain, Free Essays, Term Papers The Miranda Debate The Miranda Debate Miranda is one of the best-known cases in the history of the Supreme Court. It represents the Court's determination to treat even the lowliest of criminals with the same dignity and respect as the wealthiest celebrity. This case established the Fifth Amendment right of the accused to be informed of their right to counsel and their right not to answer questions. In The Ethical and Policy Debate Regarding Miranda, Section II questions: First, can Mirandas approach to regulating the interrogation process be justified as a reading of the Fifth Amendment, on either constitutional or policy grounds?.. In summarizing this question, there are several considerations supporting the recommendation that the Miranda should be overruled. First, if the Miranda is continued, it violates the constitutional separation of powers and basic principles of federalism. In its current state, it sets a code of procedure for interrogations based on fictions and arguments. Secondly, Miranda impairs the ability of the Government to protect the public by impeding the prosecution of crime. Using the Miranda reduces the willingness of suspects to respond to police questioning. In most criminal cases, the defendants statements are necessary in prosecution, without these statements, criminals can go free. Third, the Miranda is damaging to public confidence, as well as, resulting in injustices to crime victims. It can result in cases where known criminals are released and the victims of these crimes can go through years of pain and insecurity. The Miranda system has handcuffed the judicial system and not allowed a better way of dealing with criminals to be implemented. In my opinion, the Miranda would be unnecessary as long as we abide by the Fifth Amendment rules. Second, what would replace Miranda if it were overruled? It is recommended that the department of justice develop a set of rules or guidelines that carry out interrogations and implement these rules with the renewal of a litigation challenge to Miranda. It is suggested that interrogations be video taped or recorded. The desire for additional guidelines restricting and prohibiting deceptive practices during interrogation should be implemented. Abolishing the Miranda would open the way for comprehensive consideration of pretrial interrogation and related areas of self-incrimination. Third, if Miranda is not overruled, can it be improved and, if so, in what ways?... In The Report to the Attorney General, in chapter 7, states: There are several considerations supporting the recommendation that we should see to have Miranda overruled. Its quoted that We have at our disposal a uniquely set of circumstancesseveral resent decisions by the Supreme Court holding in effect, that Miranda is unsound in principle and a statute 18 U.S.C. 3501, that is specifically designed to overrule it. It is difficult to see how we could fail in making our case. In my opinion, we should go back to following the Fifth Amendment instead of using Miranda as our guideline. Criminals should have the right to a fair trial, but law-abiding citizens should have a right to a feeling of security.

Tuesday, November 5, 2019

The Fourteen Points of Woodrow Wilsons Plan for Peace

The Fourteen Points of Woodrow Wilsons Plan for Peace November 11 is, of course, Veterans Day. Originally called Armistice Day, it marked the ending of World War I in 1918. It also marked the beginning of an ambitious foreign policy plan by U.S. President Woodrow Wilson. Known as the Fourteen Points, the plan- which ultimately failed- embodied many elements of what we today call globalization. Historical Background World War I, which began in August 1914, was the result of decades of imperial competition between the European monarchies. Great Britain, France, Germany, Austria-Hungary, Italy, Turkey, the Netherlands, Belgium, and Russia all claimed territories around the globe. They also conducted elaborate espionage schemes against each other,  engaged in a continuous arms race, and constructed a precarious system of military alliances. Austria-Hungary laid claim to much of the Balkan region of Europe, including Serbia. When a Serbian rebel killed Archduke Franz Ferdinand of Austria, a string of events forced the European nations to mobilize for war against each other. The main combatants were: The Central Powers: Germany, Austria-Hungary, Italy, TurkeyThe Entente Powers: France, Great Britain, Russia The U.S. in the War The United States did not enter World War I until April 1917 but its list of grievances against warring Europe dated back to 1915. That year, a German submarine (or U-Boat) sank the British luxury steamer,  Lusitania, which carried 128 Americans. Germany had already been violating American neutral rights; the United States, as a neutral in the war, wanted to trade with all belligerents. Germany saw any American trade with an entente power as helping their enemies. Great Britain and France also saw American trade that way, but they did not unleash submarine attacks on American shipping. In early 1917, British intelligence intercepted a message from German Foreign Minister Arthur Zimmerman to Mexico. The message invited Mexico to join the war on the side of Germany. Once involved, Mexico was to ignite war in the American southwest that would keep U.S. troops occupied and out of Europe. Once Germany had won the European war, it would then help Mexico retrieve land it had lost to the United States in the Mexican War, 1846-48. The so-called Zimmerman Telegram was the last straw. The United States quickly declared war against Germany and its  allies. American troops did not arrive in France in any large numbers until late 1917. However, there were enough on hand to stop a German offensive in Spring 1918. That fall, Americans led an allied offensive that flanked the German front in France, severing the German armys supply lines back to Germany. Germany had no choice but to call for a cease-fire. The armistice went into effect at 11 a.m., on the 11th day of the 11th month of 1918. The Fourteen Points More than anything else, Woodrow Wilson saw himself as a diplomat. He had already roughed out the concept of the Fourteen Points to Congress and the American people months before the armistice. The  summarized Fourteen Points included: Open covenants of peace and transparent diplomacy.Absolute freedom of the seas.The removal of economic and trade barriers.An end to arms races.National self-determination to figure in adjustment of colonial claims.Evacuation of all Russian territory.Evacuation and restoration of Belgium.All French territory restored.Italian frontiers adjusted.Austria-Hungary given opportunity to autonomous development.Rumania, Serbia, Montenegro evacuated and given independence.Turkish portion of the Ottoman Empire should become sovereign; nations under Turkish rule should become autonomous; Dardanelles should be open to all.Independent Poland with access to the sea should be created.A general association of nations should be formed to guarantee political independence and territorial integrity to great and small states alike. Points one through five attempted to eliminate the immediate causes of the war: imperialism, trade restrictions, arms races, secret treaties, and disregard of nationalist tendencies. Points six through 13 attempted to restore territories occupied during the war and set post-war boundaries, also based on national self-determination. In the 14th Point, Wilson envisioned a global organization to protect states and prevent future wars. The Treaty of Versailles The Fourteen Points served as the foundation for the Versailles Peace Conference that began outside of Paris in 1919. However, the Treaty of Versailles  was markedly different than Wilsons proposal. France- which  had been attacked by Germany in 1871 and was the site of most of the fighting in World War I- wanted to punish Germany in the treaty. While Great Britain and the United States did not agree with punitive measures, France won out. The resultant treaty: Forced Germany to sign a war guilt clause and accept full responsibility for the war.Prohibited further alliances between Germany and Austria.Created a demilitarized zone between France and Germany.Made Germany  responsible for paying  millions of dollars in reparations to the victors.Limited Germany to a defensive army only, with no tanks.Limited Germanys navy to six capital ships and no submarines.Prohibited Germany from having an air force. The victors at Versailles did accept the idea of Point 14, a League of Nations. Once created, it became the issuer of mandates which were former German territories handed over to allied nations for administration. While Wilson won the 1919 Nobel Peace Prize for his Fourteen Points, he was disappointed by the punitive atmosphere of Versailles. He was also unable to convince Americans to join the League of Nations. Most Americans- in an isolationist mood after the war- did not want any part of a global organization which could lead them into another war. Wilson campaigned throughout the U.S. trying to convince Americans to accept the League of Nations. They never did, and the League limped toward World War II with U.S. support. Wilson suffered a series of strokes while campaigning for the League, and  was debilitated for the rest of his presidency in 1921.

Sunday, November 3, 2019

Psychology Chapter Reading Summary Essay Example | Topics and Well Written Essays - 500 words

Psychology Chapter Reading Summary - Essay Example This will not only impact the person to whom the communication is being directed but to other listeners as well. Another way in which admiration and appreciation can be more powerful is being specific. Being specific will place more emphasis on the person giving the appreciation rather than on the person being appreciated. It is more powerful to focus on the specific quality that is being admired or appreciated. Being specific can benefit the speaker as well into doing some introspection. A third way of allowing appreciation and admiration to be more powerful is to make the communication non attributive. Usually one makes general descriptions in communicating appreciating and admiration. Telling someone about his qualities or characteristics is not effective. It doesn’t allow the person to recognize the value. A more effective method would be to communicate to the person in such a way so as to relate your experience gained from his actions. In communication, it is felt that it is more useful to speak in the first person rather than in the second person when we are communicating negative experiences. When the first person is used the listener is placed in a passive position. The same holds true for communicating positive experiences. In using the second person there is a lack of sincerity and originality. Ongoing reward shows our experience of the person and not about the persons themselves. Words are very powerful in the field of communication. They are capable of influencing our thoughts, feelings, and inter personal relationships. Words can be misinterpreted according to the context, cultural setting and even by gender differences. Words communicate a literal meaning as well as a subjective and personal meaning and are more precise if they have a concrete rather than an abstract meaning. They have the power to evoke negative reactions as

Thursday, October 31, 2019

Research design (Qualitative, Quantitative, and mixed methods Paper

Design (Qualitative, Quantitative, and mixed methods approaches) - Research Paper Example The use of sub-questions would be useful exploring the answers to the research question. Qualitatively written questions help in gaining an understanding of essential reasons, motivations, and opinions. It offers perceptions into the problem or rather helps in developing ideas or assumptions for prospective quantitative research. In addition, qualitative research is used to expose trends in opinions, and expound further into the problem (Petty, Thomson, & Stew, 2012). The techniques for data collection in qualitative research methodology include individual interviews, focus group, and observation. All of these will be useful in researching Green Logistics Chain and Issues because the sample size remains typically small also requires an exploratory research approach. The two forms of writing quantitative research questions include descriptive research questions and comparative research questions. Descriptive research questions aim at describing the variables being measured (Petty, Thomson, & Stew, 2012). The word describe implies that the research questions seek to quantify variables one intends to measure. For instance, the question that begins like, how much, how often, and what percentage are usually used in describing quantifiable variables. Descriptive research questions concentrate on just one variable and a group though they can comprise multiple variables or even groups. Comparative research questions seek to examine the variances between two groups on single dependent variables. Such questions typically begin by asking "what is the variation in" (Amelina, 2012). Descriptive research questions are essential for the quantitative research in answering this topic. For instance, how much CO2 results from Freight transport emissions. The desc riptive research question will attempt to find out the quantity or amount of CO2. Mixed methods research questions apply various

Tuesday, October 29, 2019

Marketing in Hospitality industry Essay Example | Topics and Well Written Essays - 2500 words

Marketing in Hospitality industry - Essay Example Marketing in Hospitality industry This boils down to the fact that reaching a near exact (if not exact) supply and demand equation is important for achieving company goals. In hospitality industry, market supply can be measured by the number of beds or hotels available in an area. They are categorized as budget, mid-market or luxury experiences. Demand, which is an important factor in determining the profitability of a hospitality organization can be categorized as negative, nil, latent, falling, irregular, full , overfull an unwholesome ). Each demand type requires a different marketing strategy. For example if there is a latent demand it means that demand can be created by providing services that customers need. For example, many hotels provide â€Å"domestic short breaks† as a way of creating latent demand (Bowie and Buttle 2004). Another demand categorization stems from different types of travel which can be business travel and travel for leisure. Both these could be domestic and international. Hospitality industry is characterized by cyclical trends. For example, many tourist destinations close down during adverse weather conditions like extreme heat (e.g. UAE) or extreme cold. Thus, the hotels and restaurants have to ensure that they either earn enough during the peak tourist seasons to sustain their operational costs during the troughs or come up with marketing techniques to attract customers during these times. Socio-cultural factors also impact this industry to a great extent. Eating and drinking habits, travel habits and types of entertainment that people like to indulge in are all important factors that the hotels and restaurants in a particular area need to keep in mind before designing services or products. Demographic factors also impact this industry. For example, countries that have aging population need to have restaurants that have menus according to their liking which would be very different from those in younger countries. Technological advances in communica tion as well as kitchen equipment are vital factors affecting hospitality marketers. Environmental factors have today become very sensitive issues for marketers of this industry. The race for setting up new leisure properties has had an adverse impact on the environment which the local populations have started acknowledging now. Local population of these places has felt the effects of deforestation and carbon emission resulting from ferrying tourists from one place to the other. Thus, the marketers need to keep these sensitive issues in mind and promote green services which do not harm the environment. The intermingling of the local and foreign population also has impact on the social and cultural values of the local youth. Internal factors that impact this industry are suppliers, employees, intermediaries, competitors, publics and customers (Bowie and Buttle 2004). Suppliers are very important for a restaurant of a hotel to maintain quality. Employees are of utmost significance in this business as they are the face of the organization. Service is an intangible experience which is highly dependent on courtesy as well as skill. Intermediaries are important links between the customers and the hoteliers. They help to influence consumer choices for a particular destination and hotel. Competition like any other industry is very important factor in determining the marketing strategy. Direct competitors can be tackled by designing value add services but indirect competitors pose equal amount of threat as the direct ones. For example, the decision on buying a luxury car vs. going on a holiday has a significant impact on the business generation for this industry. High fixed cost is another important characteristic of this industry.

Sunday, October 27, 2019

Audit Planning And Risk Assessment Accounting Essay

Audit Planning And Risk Assessment Accounting Essay Chapter 6 [LO1] The audit plan documents detailed information about audit procedures to be performed on the engagement. T [LO2] Scaling the audit refers to fitting the audit work into the proper context in terms of the engagements size, environment, and complexity. T [LO2] Statutory audits are required on all integrated audits performed in accordance with international accounting standards. F [LO2] An audit plan will be the same regardless of whether the client company outsources its financial activities to a service provider or conducts the activities in house. F [LO3] Materiality is a measure of magnitude; yet, it is affected by both quantitative and qualitative factors. T [LO3] Materiality is first set at the account balance level and is then aggregated to the financial statement level. F [LO4] The components of the fraud triangle include incentive, opportunity, and rationalization. T [LO5] A client companys new or modified accounting information system requires more audit effort to understand the new system and assess its design and operating effectiveness. T [LO5] An audit strategy will focus on going concern issues for a client company operating in an industry which has experienced a recent market downturn. T [LO6] Computers are the primary resources used on an audit. F [LO6] A highly effective audit would have all of its testing performed at an interim Øلن¦ÃƒËœÃ‚ ¤Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ªÃƒËœÃ‚ © date. F [LO7] An IT specialist may be used to inspect systems documentation and perform other procedures for an audit engagement when the client company uses new, emerging technology. T [LO7] Preliminary time budget information is compared to actual time worked and is used for purposes of billing, performance evaluation, and future bidding. T [LO8] Auditors test the operating effectiveness of those controls that are intended to prevent and detect material misstatements. T [LO8] Tracing refers to looking at the supporting documentation for a recorded number. F [App.A] A principal auditor may share responsibility for an audit opinion when another auditor performs all of the audit procedures for subsidiary of the client company. T [App.A] For accounts that involve significant estimates, require a high degree of judgment, or are susceptible to management override of controls, a principal auditor may completely rely on the work of others in determining whether those accounts are materially misstated. F Multiple Choice [LO1] Planning is a continuous process that must occur throughout the audit engagement because (a) disconfirming information is likely to arise. (b) the audit committee is likely to point out flaws in the original audit plan. (c) all information affecting the audit occurs concurrently. (d) auditor skill levels are continuously fluctuating. A [LO1] Development of the audit strategy includes all of the following activities except (e) specifying the work that has to be performed. (f) specifying the timing of the work to be performed. (g) documenting an audit planning memorandum. (h) defining initial estimates of audit risk and materiality. C Risk assessment points the auditor to the important areas of the clients operations and financial statements in order to (i) understand important areas of the clients operations and financial statements. (j) identify potential problems. (k) determine what needs to be accomplished during the audit. (l) all of the above D LO1,2] Which of the following is not a consideration for an auditor while scaling the audit? (m) The client company has multiple locations throughout the region. (n) Another firm is responsible for auditing one of the clients out-of-town subsidiaries. (o) An outside service provider prepares all of the client companys payroll accounting records. (p) The client company plans to hire and develop employees so that it can prepare its payroll accounting records in-house within the next two years. D [LO2] An experienced audit team will begin planning the audit before it knows all the specific information about a particular client company because (q) experienced auditors know the general framework of what needs to be done on any audit. (r) auditors experienced in the clients industry understand the activities and risks of the industry, which gives them an understanding of the important financial statement accounts and ICFR areas. (s) auditors experienced with this client company have already gained quite a bit of information from the client acceptance or continuance processes. (t) all of the above D [LO2] Scaling the audit refers to (u) weighing the risks associated with the clients susceptibility Ù‚ØØ ¨Ãƒâ„¢Ã¢â‚¬Å¾Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to fraud. (v) preparing evidence for an outside service provider. (w)fitting the audit work to the specific characteristics of the client. (x) delivering products or services as contracted in the engagement letter. C [LO2] Deliverables refers to the (y) timing of the auditors acceptance of the client company. (z) products and services as contracted in the engagement letter. (aa)degree of correlation between the audit work to the specific characteristics of the client. (bb)auditors experience in the clients industry. B [LO2] The scope of the engagement depends upon all of the following considerations except the (cc) presentation of the clients accounting information. (dd) use and importance of IT to the clients activities and ICFR. (ee) ability to use audit evidence performed by the clients internal auditors. (ff) timing of the clients fiscal year-end. D [LO2] The scope of an audit teams work will be more extensive (gg) for a first year audit engagement as opposed to a continuing audit. (hh) when internal auditors perform work to be used as evidence by the external auditors. (ii) when a user companys auditor relies upon a report provided by an auditor of the service provider. (jj) for a company with effective entity-level controls. A [LO3] An internal control that is ineffective to the extent that it might not prevent the financial statements from being materially misstated is referred to as a (kk) significant risk (ll) substantive error (mm) material weakness (nn) tolerable misstatement C [LO3] Which of the following would not be an appropriate benchmark Ù†¦ÃƒËœÃ‚ ±ÃƒËœÃ‚ ¬ÃƒËœÃ‚ ¹Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to use in setting financial statement-level materiality? (oo) a percentage of total revenue (pp) a percentage of total assets (qq) a percentage of current liabilities (rr) a percentage of profit from continuing operations C [LO3] The materiality threshold Ø ¹ÃƒËœÃ‚ ªÃƒËœÃ‚ ¨ÃƒËœÃ‚ © for each account balance or class of transactions is called (ss) tolerable Ù†¦Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ¨Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃ‚ © misstatement (tt) material assertion Ø ªÃƒËœÃ‚ £Ãƒâ„¢Ã†â€™Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¯ (uu) substantive rule of thumb (vv) account deficiency A [LO3] For purposes of an integrated audit, materiality is assessed within the context of users who have (ww) appropriate knowledge of business and economic activities (xx) an understanding that financial statements are prepared and audited to levels of materiality (yy) the ability to make appropriate economic decisions on the basis of information in the financial statements (zz) all of the above D [LO4] Which of the following is not an area of interest for anti-fraud controls? (aaa) journal entries and adjustments made in the end-of-period financial reporting process (bbb) related party transactions (ccc) auditor credentials وؠ«ÃƒËœÃƒËœÃ‚ ¦Ãƒâ„¢Ã¢â‚¬Å¡ ØلؠªÃƒâ„¢Ã‚ Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ (ddd) significant management estimates C [LO4] An example of an incentive/pressure for fraudulent financial reporting risk factor is (eee) a threat to the client companys financial stability caused by rapid growth compared to that of other companies in the same industry. (fff) significant operations located across international borders in jurisdictions where differing business environments exist. (ggg) inadequate job applicant screening processes for employees with access to cash. (hhh) ineffective communication of the companys ethical standards by management. A [LO4] An example of an opportunity for misappropriation ØØ ®ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃƒËœÃ‚ ³ of assets risk factor is (iii) compensation ØلؠªÃƒËœÃ‚ ¹Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ inconsistent Ø ºÃƒâ„¢Ã…  ÃƒËœÃ‚ ± Ù†¦ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬  ÃƒËœÃƒËœÃ‚ ³Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ © with expectations. (jjj) lack of complete and timely reconciliations of assets. (kkk) managements practice of committing to creditors to achieve unrealistic forecasts. (lll) known history of violations of laws and regulations. B [LO5] Significant developments within the client that affect audit strategy include: (mmm) A change in ownership and/or capital structure has occurred. (nnn) Acquisitions or discontinued operations have recently occurred. (ooo) The accounting information systems have been modified. (ppp) All of the above D [LO5] Significant developments in the clients external environment that affect audit strategy include: (qqq) Industry competition has increased. (rrr) Acquisitions or discontinued operations have recently occurred. (sss) A change in ownership and/or capital structure has occurred. (ttt) All of the above A [LO5] Going concern issues may arise when: (uuu) Acquisitions or discontinued operations have recently occurred. (vvv) The accounting information systems have been modified. (www) The economy has negatively impacted the client company. (xxx) Changes in applicable accounting standards affect the client company. C [LO5] When audit clients acquire new, more sophisticated IT systems, (yyy) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged. (zzz) Auditors with advanced IT knowledge may need to be added to the audit team. (aaaa) The design of internal controls will be considered ineffective until those new controls have been tested. (bbbb) The timing of the auditors procedures for reviewing interim financial statements will be accelerated. B [LO5] One of the first procedures performed by auditors during on-location audit work is the (cccc) Development of the firms audit strategy. (dddd) Preparation of the audit report. (eeee) Design of the audit plan. (ffff) Establishment of an understanding of the companys ICFR systems. D [LO5] Auditors may obtain information about a client company during other engagements conducted for the client such as (gggg) audits of a subsidiary or other related party entity. (hhhh) reviews of quarterly financial statements filed with the SEC. (iiii) examinations of information included in a registration statement. (jjjj) All of the above D [LO6] Which of the following would not be likely to participate in an audit planning meeting? (kkkk) The core audit engagement team. (llll) The audit teams tax manager (mmmm) The audit teams partner for IT (nnnn) The chair of the clients audit committee. D [LO6] Which of the following items are included in the audit planning meeting? (oooo) brainstorming about fraud risks (pppp) establishing responsibility for preparing the financial statements (qqqq) establishing responsibility for monitoring of internal controls (rrrr) preparing the engagement letter. A [LO6] Which of the following items would an audit engagement partner likely communicate with the members of his or her audit team during a planning meeting? (ssss) Responsibility for notifying appropriate individuals of any significant issues or difficulties encountered during the audit. (tttt) Identification of the type of audit report to be issued. (uuuu) The need to complete the quarterly review before communicating with any tax professionals assigned to the audit engagement. (vvvv) Responsibility for notifying the audit committee and internal auditors of the firms specific audit approach. [LO6] The audit planning meeting must (wwww) take place before the client acceptance decision is made. (xxxx) be attended by the entire core engagement team and the predecessor auditors. (yyyy) establish an understanding among the members of the audit team about the objectives of the audit. (zzzz) prepare the internal auditors for the work they will be asked to perform to supplement the auditors procedures. C [LO6] The document that presents all of the issues discussed as part of audit strategy is the (aaaaa) engagement letter (bbbbb) quarterly financial statements (ccccc) audit planning memo (ddddd) risk assessment memo C [LO6] Which of the following items in not typically documented in an audit planning memo? (eeeee) audit engagement objectives and deliverables (fffff) the auditors understanding of ICFR and IT systems (ggggg) planned use of the work of others during the audit (hhhhh) results of the quarterly review process D [LO6] What is the primary resource used on an audit engagement? (iiiii) the clients IT systems (jjjjj) the auditors IT systems (kkkkk) human resources of the audit firm (lllll) the clients internal auditors C [LO6] To properly instruct and review the work of audit team members, the supervising auditor must: (mmmmm) keep abreast of accounting and audit issues and manage differences of opinion among team members regarding audit findings. (nnnnn) obtain instruction from the chair of the audit committee regarding the objectives of the audit engagement. (ooooo) communicate with the predecessor auditor regarding differences of opinion regarding prior year audit findings. (ppppp) all of the above A [LO6] It is important for auditors to be on-location on the last day of the clients fiscal year when the client (qqqqq) operates a restaurant that does a considerable amount of business on New Years Eve. (rrrrr) has significant inventory activities such that the receipts and shipments of inventories at year-end should be observed. (sssss) relies upon electronic verification to indicate the timing of transactions. (ttttt) refuses to pay overtime rates for the audit team during its busy season. [LO6] Which of the following is not a valid reason for the performance of audit procedures at an interim date? (uuuuu) More time is available for management to correct problems identified by interim audit testing. (vvvvv) The client company does not retain the records that are needed as audit evidence through the year-end time frame. (wwwww) Most controls and transactions cannot be audited during busy season. (xxxxx) More time is available for the auditors to concentrate on problem areas, if needed. [LO6] If audit tests are performed at an interim date, supplemental audit evidence: (yyyyy) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim. (zzzzz) is still needed regarding the account balances between the interim testing date and the end of the fiscal year. (aaaaaa) is obtained from the predecessor auditor, when needed to corroborate any changes in the clients ICFR systems. (bbbbbb) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods. [LO6] When audit tests are performed at an interim date, the auditor must (cccccc) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances. (dddddd) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end. (eeeeee) reconcile account balances tested at an interim date with the year-end balances in the same accounts. (ffffff) Both (b) and (c) [LO7] Which of the following is an example of a specialist who might assist an audit engagement team on a high-risk audit area? (gggggg) actuary (hhhhhh) banker (iiiiii) internal auditor (jjjjjj) tax accountant [LO7] An IT specialist may be involved in an audit engagement to assist with any of the following except (kkkkkk) inspecting systems documentation. (llllll) inquiring of company personnel about how the processes are carried out and how IT controls are designed. (mmmmmm) preparing the IT planning memo. (nnnnnn) planning the tests of IT controls. [LO7] Which of the following is not a relevant consideration in deciding whether an IT specialist is needed: (oooooo) the client companys capital structure (pppppp) the complexity of IT controls and systems (qqqqqq) the use of emerging technologies (rrrrrr) the use of data by multiple systems or processes [LO7] Audit firms use time budgets for (ssssss) indicating the amount of time expected for the various levels of auditors for each audit area. (tttttt) tracking and reporting time spent on each audit area. (uuuuuu) billing and bidding and future engagements. (vvvvvv) All of the above. [LO7] Time budgets are typically (wwwwww) approved by the audit committee (xxxxxx) detailed by areas of the audit (yyyyyy) signed by the predecessor auditor (zzzzzz) All of the above. [LO8] Auditors test the operating effectiveness of internal controls only if they (aaaaaaa) are effectively designed to prevent or detect material misstatements. (bbbbbbb) address multiple risk factors. (ccccccc) are applied in conjunction with other controls to address a single risk factor. (ddddddd) cause susceptibility to material misstatements. [LO8] Substantive audit procedures are performed so that the auditor may identify (eeeeeee) deficiencies in the design or operating effectiveness of internal controls. (fffffff) weaknesses in the effectiveness of the client companys audit committee. (ggggggg) material misstatements in the client companys financial statements. (hhhhhhh) Calculations and controls that mitigate the risk of fraud. [LO7] Which of the following is not a form of audit evidence? (iiiiiii) recalculation (jjjjjjj) reperformance (kkkkkkk) repetition (lllllll) inquiry [LO7] ICFR tests to provide evidence on whether the controls can be relied upon for the financial statement audit can be performed (mmmmmmm) only during year-end because they must be performed at the same time as financial statement audit procedures. (nnnnnnn) only during interim because they must be performed at the same time as financial statement audit procedures. (ooooooo) at any time the evidence is available, as long as the entire period of reliance is evaluated. (ppppppp) at any time after the substantive procedures have been completed, so that the opinion on financial statement misstatements is not superceded by the opinion on the effectiveness of controls. [LO8] Sufficient evidence may be provided without examining all of the transactions in an account balance is the auditor uses well-designed (qqqqqqq) sampling approaches (rrrrrrr) internal control procedures (sssssss) inspection techniques (ttttttt) assertions related to the fair presentation of account balances. [LO8] The nature, timing, and extent of audit needed audit tests will depend upon the answers to each of the following questions except TYPO / Grammar suggest deleting highlighted words (uuuuuuu) How could a material misstatement happen? (vvvvvvv) What internal controls has the client implemented to address potential misstatements? (wwwwwww) How might internal controls fail such that a material misstatement occurs? (xxxxxxx) How many times have material misstatements been undetected? [LO8] When inquiry, observation, and inspection are all used to trace a transaction as it is initiated, authorized, processed, and recorded, the process is called a(n) (yyyyyyy) inspection (zzzzzzz) walkthrough (aaaaaaaa) assertion (bbbbbbbb) analytical procedure [LO8] If an audit program calls for the auditor to interview the client about an important control activity, this is an example of which type of audit procedure? (cccccccc) reperformance (dddddddd) tracing (eeeeeeee) inspection (ffffffff) inquiry [App] Which of the following is not a form of evidence obtained through the auditors direct personal knowledge? (gggggggg) observation (hhhhhhhh) reperformance (iiiiiiii) inquiry (jjjjjjjj) inspection [App] A principal auditor may share responsibility for an audit opinion with (kkkkkkkk) another independent auditor who has performed a significant portion of the audit work. (llllllll) the clients internal audit staff, if they provide significant assistance to the audit team. (mmmmmmmm) a specialist who provides expert advice on the valuation of inventory. (nnnnnnnn) an attorney who provides expert advice on a pending legal matter. [App] Which of the following is not an indicator of competence that is relevant to an auditors evaluation of other individuals performing a portion of the audit work? (oooooooo) professional certification (pppppppp) professional experience (qqqqqqqq) level of education (rrrrrrrr) access to the board of directors [App] If internal auditors provide direct assistance to the external audit team, the independent external auditor must (ssssssss) reperform all of the work provided by the internal auditors. (tttttttt) supervise and evaluate the work performed by the internal auditors. (uuuuuuuu) refuse to issue an audit opinion, due to a lack of independence. (vvvvvvvv) indicate a division of responsibility in the performance of the audit. Matching [LO3] Following are the planning steps involved in considering materiality in a top-down approach to planning for tests of controls. Number the items in from 1 (top) through 6 (bottom) to indicate the proper top-down sequence of the steps. ___ Identify risks that could cause material misstatement of relevant assertions in a significant account. ___ Set financial statement level materiality ___ Design audit procedures addressing controls ___ Investigate controls addressing risks ___ Identify significant accounts ___ Determine relevant management assertions for significant accounts and set materiality at the account level Short-Answer Questions and Exercises [LO4] For each scenario below, indicate which element of the fraud triangle is present. (wwwwwwww) Large amounts of cash are on hand. (xxxxxxxx) Management failed to correct ICFR deficiencies in a timely manner. (yyyyyyyy) The organizational structure is complex and lines or authority are unclear. (zzzzzzzz) Future employee layoffs are expected. (aaaaaaaaa) Employee behavior suggests dissatisfaction with the company. (bbbbbbbbb) Restrictions on the auditor limit access to evidence. (ccccccccc) Management attempts to influence the scope of the audit work. (ddddddddd) Industry factors threaten the companys financial stability. (eeeeeeeee) Significant related party transactions are audited by another firm. (fffffffff) The personal financial situation of management is threatened. [LO6] Indicate the preferred timing during the audit process for performing each of the following procedures. Explain your choice. (ggggggggg) observing the clients physical inventory (hhhhhhhhh) testing of the operating effectiveness of ICFR (iiiiiiiii) observing the shipment and receipt of inventories (jjjjjjjjj) substantive testing of property and equipment account balances (kkkkkkkkk) roll forward procedures (lllllllll) testing of the design effectiveness of ICFR (mmmmmmmmm) examining adjustment made during the course of preparing the financial statements [LO8] What different audit procedures (forms of evidence) are appropriate for financial statement audits that are not applicable for testing of controls? [LO8] For each of the following audit procedures, indicate the type of evidence that is involved. (nnnnnnnnn) reading a sales contract (ooooooooo) determining whether a sales invoice is properly included in the sales journal (ppppppppp) communicating with management about changes in accounting personnel (qqqqqqqqq) watching the cashier perform the daily closing procedures (rrrrrrrrr) verifying the mathematical accuracy of discounts included on the sales invoice (sssssssss) verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice (ttttttttt) receiving verification from an independent third party Suggested Solutions for Test Bank Questions Chapter 6 True/False T T F F T F T T T F F T T T F T F Multiple Choice a c d d d c b d a c c a d c a b d a c b d d d a a c c d c a b c b d a c a d b a c c c a d b d c a d b Matching 4,1,6,5,2,3 Short-Answer Questions and Exercises a. Large amounts of cash are on hand. Opportunities b. Management failed to correct ICFR deficiencies in a timely manner. Attitude/Rationalization c. The organizational structure is complex and lines or authority are unclear. Opportunities d. Future employee layoffs are expected. Incentives/Pressure e. Employee behavior suggests dissatisfaction with the company. Attitude/Rationalization f. Restrictions on the auditor limit access to evidence. Attitude/Rationalization g. Management attempts to influence the scope of the audit work. Attitude/Rationalization h. Industry factors threaten the companys financial stability. Incentives/Pressure i. Significant related party transactions are audited by another firm. Opportunities j. The personal financial situation of management is threatened. Incentives/Pressure k. observation of the clients physical inventory should be performed at the end of the clients fiscal year so that the financial statement balances can be verified. l. testing of the operating effectiveness of ICFR should be performed at interim, as internal controls are expected to be operating and subject to evaluation at any point. Also, the interim testing will provide time for the auditor to spend more time on related testing if problems are encountered, and management will have more time to remedy the problem before the end of the fiscal year. m. observation of the shipment and receipt of inventories should be performed at the end of the clients fiscal year so that the auditor can determine that the transactions were recorded in the proper period. n. substantive testing of property and equipment account balances should be performed during the year-end testing phase, as final account balances. However, it is also possible to audit these balances during an interim testing phase and later perform a roll forward to year-end. o. roll forward procedures must be performed during the year-end testing phase, as final account balances are needed in order to evaluate the change during the period from interim testing through the date of the clients fiscal year-end. p. testing of the design effectiveness of ICFR should be performed at interim for efficiency reasons. See b. above. q. examining adjustment made during the course of preparing the financial statements must be performed during year-end testing (after the financial statements have been prepared). Both tests of controls and substantive tests of financial statement account balances involve inquiries, inspection of documents, observation of operations, and reperformance of controls. However, the following additional procedures are available for audits of financial statements: i. inspection of tangible assets ii. external confirmations iii. recalculations iv. analytical procedures r. reading a sales contract inspection of documents s. determining whether a sales invoice is properly included in the sales journal inspection of documents; tracing t. communicating with management about changes in accounting personnel inquiry u. watching the cashier perform the daily closing procedures observation v. verifying the mathematical accuracy of discounts included on the sales invoice recalculation w. verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice inspection of documents vouching x. receiving verification from an independent third party external confirmation

Friday, October 25, 2019

Classical Music Essay -- Music Musical Classical Essays

Classical Music n : traditional genre of music conforming to an established form and appealing to critical interest and developed musical taste [syn: serious music] Classical music, as the name suggests, is a well-established kind of music, at least in the West. Classical music concerts take place in every cultural center, and they take many forms, from a solo to large symphonic orchestras, from a sonata to an opera. This kind of music has many fans, especially among circles of intellectuals. But how did this great kind of music start? What made the great composers compose? And how was this all used before the time of recorded music and portable mp3 players? These are the questions we are going to examine today. Music historians place the beginnings of classical music in Europe during the 1730s, though there is not a clear cut-point, since it gradually evolved from the Baroque style that was dominant before. Carl Philipp Emanuel Bach and Christoph Willibald Gluck are considered to be the founders of classical music. But what triggered this new kind of music? Ask a physicist, and the answer is quite clear: The new ideas of "natural philosophy", proposed in the late 17 th century by Sir Isaac Newton, suggested that the universe has a clear structure, well founded in axioms, articulated and orderly. These ideas were reflected in the music of the 18 th century, but also in architecture, literature, and the arts in general. This new style in the arts is referred to as "Classicism". Back in those days, music was not as common as it is now. One could not carry thousands of songs in one's pocket. Music was rather a privilege of the royalty and their court. For example, one of the most impor... ... it can be heard in parks, parking lots, train and underground stations. It can be found even in the pockets of people carrying mp3 players around. Young people listen to it, old people listen to it, babies listen to it. Classical music is not only a kind of music; it's a way to concentrate, to relax, to worship. Classical music is a way of life. Sources http://en.wikipedia.org/wiki/Classical_music_era http://www-groups.dcs.st-and.ac.uk/~history/Mathematicians/Newton.html http://www.classical.net/music/links/musiclnk.html http://news.bbc.co.uk/1/hi/health/422644.stm http://www.freenewmexican.com/artsfeatures/10701.html http://www.healingproducts.com/sound_health_series.htm#concentration http://www.freenewmexican.com/artsfeatures/10701.html http://www.amazon.com/exec/obidos/clipserve/B000001GDR001001/0/104-1287315-5901551