Wednesday, September 2, 2020

Periodic Table Trends Essay

At the point when you think about an intermittent table, you consider components like oxygen, neon, lead, and iron. You may even consider numbers, lines, and sections. You may not consider patterns that are going on all through an intermittent table. There are a wide range of patterns that go on in an occasional table. The patterns that I will portray all through this paper are nuclear mass, nuclear sweep, first ionization vitality, and electronegativity. At the point when you study a typical/standard intermittent table, the nuclear mass will generally get greater when moving left to right and it will likewise get greater when you go start to finish. The nuclear mass gets greater left to right and through and through in light of the fact that the protons, electrons, and neutrons are expanding causing the mass to get greater as you film along the intermittent table. At the point when you take a gander at the patterns of the nuclear sweep, you will see as you go left to right, the range gets littler and when you go start to finish the span gets greater. The span gets greater moving start to finish since more vitality levels are getting involved by electrons. The sweep gets littler moving left to right since you are including more protons which pulls the electrons and it causes it to get lopsided. On the off chance that you take a gander at the patterns of the primary ionization vitality patterns on an intermittent table, you will see that as you go left to right it gets greater, and as you go through and through it gets littler. This happens in light of the fact that as you go to one side, you acquire protons expanding the attractive draw making it harder to lose electrons. As you go start to finish it gets littler on the grounds that as you go down, the electrons are farther away from the core, which requires less vitality than a component that has electrons closer to the core. For instance, Li is littler than Cs. So in the event that you attempt to take an electron from Li it will require more vitality since this molecule is littler and the electrons are nearer to the core. At the point when you take a gander at an occasional table you will see the patterns of electronegativity. As you go you left to right, the electronegativity gets greater, however when you go start to finish it gets littler. This pattern happens in light of the fact that as you move right the particles tend to pick up electrons so as to turn out to be increasingly steady. It gets littler moving start to finish since you lose vitality levels putting the protons out on the external edge and making it simpler to pick up electrons. By and by, I imagine that the occasional table that we utilize every day is simpler to utilize on the grounds that it bodes well, and it is composed in a slick way. It additionally sounds good to me when I take a gander at it. In any case, when I take a gander at the option intermittent table, it appears to have a couple of things that I like, yet how it is sorted out doesn't generally sound good to me. One way that the option intermittent table is better than the typical occasional table that we utilize every day is that it has all the sublevels in a request that is more obvious and it likewise shows the way that the components bond in each extraordinary sublevel. It likewise has the period number which makes it simpler to peruse and discover each sublevel and period. Two different ways that the option occasional table is more terrible than the ordinary intermittent table is that the numbers aren’t in relating request, they are simply dissipated everywhere and it is more diligently to see the patterns on the grounds that the association isn't legitimate contrasted with the association of the typical occasional table. Additionally, the elective one doesn't show the nuclear mass for every component.

Wednesday, August 26, 2020

Marketing Plan Power Point Presentation Essay

The acquisition of the new inn brings numerous open doors just as difficulties. As the Human assets office, we need to done exhaustive examination to discover approaches to achieve all worries introduced by the official group. We have discovered approaches to address money related concerns, promoting, and activity concerns. We have additionally included concerns found by the HR division and made was to address the worries. Additionally included is our suggestion on the merger. Start-up expenses and account concerns The Chief Finance Officer is worried about startup expenses of the obtaining to incorporate expanded work costs, redesigns, and the more significant compensation being paid to the current Italian laborers. In the beginning up stage, preparing will be essential and will accompany an expense. The cash must be spread out in a couple of zones, for example, the executives and staff preparing this will cover hierarchy of leadership, inn organization, accounts, client objections, client support, house cleaner administration, room administration, café administrations, wellness focus cleaning, pool cleaning, and day by day tasks of the lodging network. Language and culture courses ought to be the underlying preparing concentrate to stay away from language boundary and social clashes among staff and visitors, as it is basic that we as a whole know somewhat about each Nation’s language and culture. Hardware preparing The lodging will be modernized with PCs. The framework will have a site for web based booking, installments, grievances, maps, neighborhood highlights for visitors, and some other data a visitor may need or need. The framework will be utilized inside the inn for check in and checkout, charge dealing with, house keeper adjusting, clothing acquisitions, room administration, eating office, instructional classes in culinary expressions, food taking care of, and café the executives. In the preparation procedure we need to get the entirety of the representatives (both American and Italian) in synchronize with one another. This will help with language and social boundaries, should those issues emerge. In the matter of work cash is consistently the issue. In this inn network all staff will bpaid dependent on their position and obligations inside the lodging. All workers will be assessed like clockwork to set up whether an increase in salary is justified or not. Advantages will incorporate medical coverage, dental protection, and paid get-aways. Advertising Concepts I concur with the Chief Marketing Officer in that there will be included cost in promoting internationally and in an unknown dialect. Our advertising procedure would need to take an alternate course while advancing the lodgings in Italy. Since we won’t be a â€Å"Albergo Italiano† we will at present be an American lodging arranged in another nation. The Italian economy is ruled by little, family run lodgings and associations †92 percent of Italian organizations are little or medium estimated ((â€Å"Doing Business in Italy; 2012 Country Commercial Guide for U. S. Companies†, 2012). Our promoting methodology could concentrate on engaging visitors who need the experience of being in Italy, yet the solaces of an inn network that they are comfortable and OK with. Our U. S. based organization will confront solid rivalry from neighborhood and other European based lodgings, which can be accomplished by keeping up our American inn notoriety and appeal. We will probably keep the way of life, quality and client care of the inn network up to indistinguishable guidelines from in the U. S. By going worldwide, it will give our present clients more alternatives and chances to travel and still have the option to remain in the solace of a Pinnacle lodging. I don’t feel that decertifying the association at the startup is a decent procedure. Associations are a smart thought, however when you consider, having associations included can make things get more confounded. My recommendation it to attempt to draw near to the association chiefs and fabricate a solid working relationship with them. Guaranteeing them that the employees’ needs matter. I would prescribe arranging a lower benefits bundle to decrease work costs. Day by day Operations To address the objectives of the Chief Operations Officer I have research position at other global lodgings to locate the most ideal approaches to deliver great help. Since, the inn will support numerous clients with language just as representative various nationalities. Chief positions will be made to achieve managerial obligations required from official group and will regulate different offices. All chiefs will be required to have broad preparing and involvement with inn the executives. Additionally, there ought to be an inclination for chiefs with universal inn experience and that are multi-lingual. With the new merger, directors with that sort of experience will be the best with speaking with workers and clients of various nationalities. With Europe having a high global market of inns and 40 percent of its populace communicating in at least two dialects, it will be the best spot to enlist for director positions. We should pay them over the current market pay to be forcefully enlist and look after chiefs. Likewise, we ought to make office boss for the entirety of the various regions. The office boss would be a contact between lower level representatives and administrators and guarantee that all undertakings are being finished every day. They will likewise have the option to explore and correspondence with issues in every office to alleviate the chiefs of a portion of the hands on obligations. Administrators will be crossed prepared to fill in different segments to make adaptability when another director is wiped out or on leave keeping the progression of value administration every day. To select administrator, the organization should meet the current market for pay, this will diminish turn over, yet in the event that one to leave we would, at that point employ a group head from inside the division. Chiefs selected from the nearby area will have direct experience working with the Italy’s association empowering them to best oversee representatives inside guidelines of the associations. An inclination will for directors communicating in more the one language will be liked, however we would make projects and impetuses to help encourage learning various dialects. Subsequent to exploring places of different lodgings, a leader for each area has demonstrated to be useful. The group captain has the most experience of the lower level representatives however has no administrative experience and possibly fills in when the director isn't in the division. Finally, lower level places that can be encouraged purchase hands on preparing and will just finish every day assignments with in their areas of expertise. They won't be crossed prepared because of the way that we would pay lower than the current market pay and increment the quantity of workers when contrasted with different lodgings. In spite of the fact that this could make a higher turnover rate, substitutions would be anything but difficult to finds and the progression will have pretty much nothing if no interference. An isolated office should be made to keep up of the structure. Perhaps the most elevated ability found in Greece was development and general contracting. With Greece having a high joblessness rate and the promptly accessible abilities, it would be the prime spot to enlist from to fill the office. Human Resource and Personnel Management My job as the Chief Human Resource Officer is to guarantee that the representatives of the association have the correct information, aptitudes, and capacities now and later on. It is imperative that the CHRO acquires an information on the territory that they will be working in, as there are numerous elements to consider in figuring out what is best for the association all in all. By buying the inn network in Italy, the organization will have the option to develop and extend social decent variety into the organization. U. S. based representatives will be able to travel and get familiar with another culture and new sort of workplace, this could bolster maintenance and would possibly be a solid selecting apparatus for quality representatives. It would give current representatives new advantages, for example, travel pay on the off chance that they were appointed to Italy. Likewise, all representatives would have the chance to learn essential Italian culture and language, assisting with causing the worker to feel engaged and significant. Our organization is a non-association organization, yet in Italy the inns are controlled by associations. This could cause an issue as the Italian workforce doesn't work outside of their characterized sets of expectations and obligations. The current staff isn't appropriately prepared to take on more obligations at their present wages. This would require the organization to retrain those representatives into the positions making a higher startup cost and more opportunity to give the preparation. Another issue is the way of life of the Italians, they are familiar with having additional downtime from work, more state in how the company’s tasks are directed, and they likewise have limits with regards to their work routine and constraints on what they perform. That could cause issues with U. S. workers, since they are not familiar with restricted position portrayals and are accustomed to having the option to play out an assortment of undertakings. Another potential issue is the absence of EEO laws in Italy. As the CHRO it is our duty to guarantee that our representatives are secured under the current laws and guideline. Our representatives are mindful of the significance of EEO laws so the absence of a similar regard for this law in Italy could disappoint people, particularly with regards to lewd behavior. Then again, preparing the Italians to follow the U. S. EEO laws could mess up enlistment, since they may feel that they don't need to follow U. S. laws in Italy. In conclusion, the Italians are utilized to benefits that are required by the Unions. Our organization doesn't have a division to manage Unions, so we would need to amass a group that could arrange benefits for the Italians. We would need to see whether U. S. representatives would get those equivalent Union advantages and on the off chance that they would be required to satisfy Union obligations. This could cause issues wi

Saturday, August 22, 2020

The American Society for the Prevention of Cruelty to Animals (ASPCA) Essay

The American Society for the Prevention of Cruelty to Animals (ASPCA) - Essay Example ost all settings of advancing creature government assistance: teaching individuals about the best possible consideration of pets, securing the individuals who have been found to have been barbarous to creatures like the individuals who work canine and cockerel battling rings, sequestering and giving havens to those creatures that have been dealt with savagely, and helping felines, pooches, ponies and other easygoing animals effectively discover homes that would think about them the correct way. As of late, ASPCA has even made a program considered Meet Your MatchïÆ' that is the first and the main research-based reception program that plans to coordinate pets with the correct proprietors and tight clamp versa. This is undoubtedly an insightful advance towards ensuring that creatures at their different safe houses everywhere throughout the United States will locate the correct homes. ASPCA has likewise entered TV by communicating, through and in collaboration with Animal Planet, the show â€Å"Animal Precinct,† which shows how people’s unfeeling treatment of creatures is a reality. It is occurring all over the place and on the off chance that one doesn't know about it, at that point one may simply disregard a neighbor who is being cruel to their pet/s. With this show, individuals realize that they can record a grievance, who to grumble to, and that, at last, something should be possible. Beside making mindfulness, the show likewise exhibits how HLE specialists w ork, their devotion and responsibility to their activity, and their genuine love for creatures. In 2001, ASPCA likewise propelled an intuitive site explicitly intended to be explored by kids 7 years of age or more. Including the youngsters and making them mindful of the do’s and don’t’s of thinking about their pets, regardless of whether at home or in the study hall, hrough the site and furthermore through different projects like Henry’s Book Club and ASPCA’s Books for Children are quick and creative methods of guaranteeing that everybody thinks about creature remorselessness. It is normally youngsters who are aware of how creatures are being treated as most are innately inquisitive and touchy to what the individuals around them are

Programmable Logic Controller Essay Example for Free

Programmable Logic Controller Essay To react to these incredible changes, we present the second version of Programmable Controllers: Theory and Implementation. This subsequent release, similar to the first, gives a complete hypothetical, yet down to earth, take a gander at all parts of PLCs and their related gadgets and frameworks. Be that as it may, this adaptation goes above and beyond with new sections on cutting edge PLC subjects, for example, I/O transport systems, fluffy rationale, the IEC 1131-3 programming standard, process control, and PID calculations. This new version additionally presents changed, modern data about existing points, with extended illustrations and new, hands-on models. Moreover, the new format of the bookâ€with highlights like two-tone illustrations, key terms records, very much characterized headings and areas, callout symbols, and a reconsidered, extended glossary†makes the data introduced considerably more clear. This new release has been a work escalated learning experience for each one of those included. Similarly as with any assignment so huge, we would never have done only it. Luis Bryan holds a Bachelor of Science in Electrical Engineering qualification and a Master of Science in Electrical Engineering certificate, both from the University of Tennessee. His significant specialized topics are advanced frameworks, hardware, and PC designing. During his alumni considers, Luis was associated with a few tasks with national and universal legislative organizations. Luis has broad involvement with the field of programmable controllers. He was associated with worldwide promoting exercises, just as PLC applications advancement, for a significant programmable controller producer. He likewise worked for a counseling firm, giving business sector contemplates and companyspecific interviews about PLCs. Moreover, Luis has given talks and courses in Canada, Mexico, and South America about the employments of programmable controllers. He keeps on instructing classes to industry and government elements, including the National Aeronautics and Space Administration (NASA). Luis is a functioning individual from a few expert associations, including the Institute of Electrical and Electronics Engineers (IEEE) and the IEEE’s instrument and PC social orders. He is a senior individual from the Instrument Society of America, just as an individual from Phi Kappa Phi respect society and Eta Kappa Nu electrical designing honor society. Luis has coauthored a few different books about programmable controllers. E RIC B RYAN Eric Bryan moved on from the University of Tennessee with a Bachelor of Science in Electrical Engineering qualification, moving in computerized plan and PC design. He got a Master of Science in Engineering certificate from the Georgia Institute of Technology, where he took an interest in an uncommon PC coordinated assembling (CIM) program. Eric’s claims to fame are mechanical computerization techniques, adaptable assembling frameworks (FMS), and man-made reasoning. He is a promoter of man-made consciousness usage and its application in modern mechanization. Eric worked for a main programmed laser assessment frameworks organization, just as a programmable controller counseling firm. His mechanical experience incorporates planning and actualizing enormous examination frameworks, alongside creating PLC-based frameworks. Eric has coauthored different distributions about PLCs and is an individual from a few expert and specialized social orders.

Friday, August 21, 2020

First Tennessee Bank (First Horizon National Corp) - Organizational Research Paper

First Tennessee Bank (First Horizon National Corp) - Organizational Behavior - Research Paper Example Hierarchical conduct is a necessary part of different fruitful organizations. For an increasingly exact comprehension of the hierarchical conduct at FTB, it is critical to distinguish certain standards and attributes that decide the parts of the local bank. A portion of these qualities of authoritative conduct incorporate, right off the bat, mentalities and estimations of representatives for instance organization culture, social duty and others. Also, inspiration and execution, which include factors like, employer stability, rewards, raises, and worker coaching programs. Thirdly, administrative difficulties for instance worldwide rivalry. The three elements assume a noteworthy job in forming FTB’s authoritative culture (Marquis& Huang, 2010). Representative work rate is manageable by their recognition or disposition towards the activity they do. Such mentalities are feasible through qualities and morals that direct the way wherein hierarchical tasks stay executed. Maintaining work environment esteems and moral practices guarantees that there is no grinding between the administration of associations and the lesser representatives. At FTB, coming up next are predominant: Separated client support considers the customer’s personalities, in that, administrations are offered to clients naturally by means of a product framework. A model is telematics, which is a segment of data innovation that manages the exchange of digitized authoritative data over significant distances. FTB went into an association with Ensenta Corporation, a product advancement association. FTB is committed to improving comfort for its clients and simultaneously upgrading effectiveness inside the bank’s workforce. Hence, Ensenta helps with accomplishing this objective by refining the remote store catch (RDC) administration offered to clients. RDC is a data innovation framework that permits bank customers to filter checks from their differing areas and send the pictures to FTB remotely through the

Thursday, August 20, 2020

MIT, Part VII

MIT, Part VII A couple of weeks ago, it was too warm and humid to sleep, so I wandered down to one of MITs many perpetually air-conditioned Athena clusters for my daily dose of midnight Haskell practice. Instead, I bumped into Jeffrey13 leading a cluster of frosh from his FPOP. As is wont to happen with frosh, questions were asked, and as is wont to happen with bloggers, blogs wereblogged to. Frosh: Are you excited to be a senior? Will you miss MIT after graduating? Me: Well, Ill miss MIT. I dont want to do a thesisalso, Im not ready to be a real person right now. Ill probably be ready to be a real person in a year. Many other nerds seem to have bridged the transition with a reasonably low rate of psychotic breakdown. But temporarily being a real person this summer living in an apartment instead of East Campus (Ive spent all my previous summers interning around Cambridge), working over 40 hours a week, commuting and having to constantly travel around and make plans with people instead of retreating into the comfort of a thriving campus community, where everyone I know lives no more than half a densely populated mile away made me miss the ease of college life. Its a wonderful luxury to drop the pretenses once in a while, and revel in the fact that yes, you only have one class on Fridays, and youre going to spend the rest of the day doing anything you want, and your friends will probably accidentally bake you cupcakes and bump into you on your way to your favorite hipster coffee shop. For the idly curious, a tentative overview (half of these classes will probably change by tomorrow) of my hard-hitting semester, which, seven days after the beginning of the semester, is beginning to bear down on me with all the grace of a steamroller (Mom, Im joking, really): 6.170 Software Studio This incarnation of the infamous software lab, recently resurrected from the dead, is, I think, MITs (or maybe just Daniel Jacksons) attempt to teach us actual industry skills. Modern software engineering is a messy world, with way too many languages, frameworks, and paradigms for any sane person to keep track of. In Jacksons own words:  Theres always the temptation, when teaching a computer science class, to use a really nice language that isnt full of wartsbut on the upside, me not doing that will make it easier for you to get jobs. 6.854 Advanced Algorithms Me: Haitao, didnt you already cover like half of this material in 851? Haitao12: Well, Ive taken all the other algorithms classes, so, you knowmight as well. Prof. Karger: Hi everyone! The first pset is due on Wednesday. Ive heard that my problem sets are hard, buttheyre just so fun. Jeff12, who has been in practically all of my classes since freshman year: Why do we keep doing this thing where we get really excited about disgustingly hard classes for no reason? Me: But itll be so fun Jeff: yeah, true Moral: MIT students are all masochists. Prof. Karger, on planar point location: It helps if you think of two dimensions as one dimension plus another dimension. Deep, huh? [pause for audience laughter] But how can it be deep, were only in two dimensions. [pause again for laughter] Anyways Moral: MIT professors are bizarrely lovable. 21M.226 Jazz Another semester of Prof. Harveys vast repository of jazz knowledge and uncannily deadpan jokes. Thats why jazz is considered an art form, because it sells so little, just kidding. 6.837 Computer Graphics Apparently this involves writing rendering algorithms in C++? Im scared. Then again, theres no way this can be as hard as junior fall. Right?

Monday, June 1, 2020

SAT Writing †Idioms

Just as idioms lack any justification for the way they are constructed so too do idiomatic phrases. For instance, I just used a common idiomatic phrase (Just as†¦so too; see below). In other words, certain phrases contain certain words and prepositions. To give you example, let’s take the most common SAT idiomatic phrase (not only†¦but also). When the words â€Å"not only† appear, at some point in the sentence the words â€Å"but also† must appear too. That’s why I use those little dots in between the two phrases. Those dots mean that a bunch of words can come in between the â€Å"not only† and â€Å"but also†. To highlight this fact, I’ve bolded the idiomatic phrase in each of the sentences below. I’ve included the top 10 most common idiomatic phrases you are likely to encounter on the SAT. Indeed, this list accounts for the vast majority of idiomatic phrases you are likely to see test day. 1) Not only†¦but (also) Function: Show that two ideas are similar. Make sure that parts of speech are parallel (I’ve highlighted the parts of speech below). I’m not only tired of waiting in line but I am also frustrated at having to pay so much for the tickets. Pauline Kael not only changed how movie reviews were written but also influenced almost every single movie critic writing today. 2) Either†¦or Function: Show difference between two nouns/noun phrases For the most part, when applying to college, you can take either the SAT or the ACT. 3) Neither†¦nor Function: To show two nouns/noun phrases do not apply in a certain instance. Remember: it is never â€Å"neither†¦or†. Also, make sure that the two parts are parallel (though the SAT usually doesn’t directly test this). Neither a perfect SAT score nor a perfect GPA will guarantee admission into Harvard—one must also show exceptional talent in a certain field. 4) So†¦that Function: Basically, whenever you see â€Å"so† followed by an adjective (adjective phrase) make sure that a â€Å"that† follows the adjective phrase. The mayor was so revered during his time that the citizens built a statue for him in the public square. Galileo is so often accorded the utmost respect for a scientist that we forget that he did not always follow the scientific method in his work. 5) Not A but B Function: pretty straightforward He was not angry but upset that I had forgotten to call him. The SAT is not a test of intellectual aptitude but a measure of how well you take the SAT. 6) Think of†¦as Function: pretty straightforward He likes to believe that his colleagues think of him as a nice guy. His peers thought of Rachmaninoff as a throwback to the romantics; today, many musicologists maintain that the composer was far more forward thinking than his contemporaries knew. 7) As†¦as Function: compare two things. Remember, it is never â€Å"as†¦than† The lion is not as fast as the cheetah. While the novels of Thomas Hardy are not as wide known as those of Charles Dickens, Hardy is more highly esteemed amongst academics than is Dickens. 8) At once A and B (the A and B stand for adjectives that must come between â€Å"at once† and â€Å"and†) Function: To show that a person or thing has two opposite traits or behaves in two opposite ways. Therefore, A and B will basically be opposites. At once charming and rude, George flattered the hosts while ignoring the other guests. At once enlightened because of his extensive knowledge of ancient civilizations and uninformed because of his total lack of interest in current events, Johnson, it is said, lives in a time warp. 9) Just as†¦so(too) Function: to show that two different nouns or noun phrases are equal. The parenthesis around the â€Å"too† means that the â€Å"too† is optional. Just as running will get you into quick shape, so will swimming. Just as Picasso revolutionized the way an artist approaches the canvas, so too Beethoven utterly changed the way a composer approaches the symphonic form. 10) Between A and B Function: This is to show the difference between A and B (but I’m sure you knew that). The reason this is tricky is that especially on the Identifying the Error section, the SAT will replace â€Å"and† with â€Å"or†. Between you and me, the SAT likes to trap students who think that the pronoun â€Å"I† is always preferable to â€Å"me†. Since colleges know that students will have trouble choosing between one major and the array of different fields offered by the college curriculum, they allow students to remain â€Å"undecided† for up to 2 years.

Sunday, May 24, 2020

A Streetcar Named Desire And Hamlet Essay - 1761 Words

â€Å"She married. O, most wicked speed, to post, It is not, nor it cannot come to good. But break, my heart, for I must hold my tongue† (Shakespeare 1.2.62-63). The play â€Å"Hamlet† by Shakespeare and one of Tennessee Williams famous book called â€Å"A Streetcar Named Desire† are very similar. Both of these works go along perfectly with W.E.B. Du Bois’s short story â€Å"The Comet.† In â€Å"Hamlet† and â€Å"A Streetcar Named Desire† these plays contain a tragic genre, characterization in main characters, and relationships between the characters and these works relate a lot to â€Å"The Comet.† Tragedy is a common genre in many plays especially in Shakespeare works. A tragedy is a play that has a catastrophic event that ends with an unhappy ending or the main†¦show more content†¦4). He states this after he compares Greek gods to this and then goes into explaining what a true tragedy is and compares it to â€Å"A Streetcar Named Desire.† Many other authors are involved in this article they state their opinion on how â€Å"A Streetcar Named Desire† is a true tragedy. Even though, it has been argued before that â€Å"A Streetcar Named Desire† is not a true tragedy. Tragedy is also used in short stories such as â€Å"The Comet† by W.E.B Du Bois. In W.E.B Du Bois’s short story â€Å"The Comet† is seen as a tragedy as well but it is not seen at first read. The author of the article . W.E.B. Du Boiss The Comet and contributions to critical race theory: an essay on black radical politics and anti-racist social ethics.† He immediately begins with talking about W.E.B. Du Bois as an author. When reading the short story the story does not end like a typical tragedy. The tragedy actually starts off as the ending of a typical tragedy and ends with a happy ending. All of these works are tragedies; â€Å"The Comet† though seems to be a tragedy but is backwards compared to the two plays. â€Å"Hamlet†, â€Å"A Streetcar Named Desire† and â€Å"The Comet† are all tragedies and great examples of tragedies and all of these sources helped to prove how these works were all the perfect example of a tragedy. A tragic play or story helpsShow MoreRelated Use of Irony in A Streetcar Named Desire a nd Hamlet Essay706 Words   |  3 Pages In both A Streetcar Named Desire and Hamlet, Tennessee Williams and William Shakespeare, respectively, demonstrate their abilities to create engaging plays which work on several levels in order to produce the desired effect. One of the most important characteristics of these plays is the playwrights success in using their words to create the worlds surrounding their works. Both Shakespeare and Williams effectively use irony in the aforementioned plays, both in the plot Read MoreA Streetcar Named Desire by Tennessee Williams1275 Words   |  6 PagesIn Tennessee Williams’ 1947 play, â€Å"A Streetcar Named Desire,† Stella and Stanley Kowalski live in the heart of poor, urban New Orleans in a one-story flat very different from the prestigious home Stella came from. This prestige is alive and well inside Stella’s lady-like sister, Blanche Du Bois. Over the course of Blanche’s life, she has experienced many tragedies that deeply affected her, such as the death of her gay husband, the downward spiral in her mental health that followed, and most recentlyRead MoreA Streetcar Named Desire-A Tragic Hero1422 Words   |  6 Pagesheroes in this world, each of them with their own unique stories, plots, cliches etc. Among those is the classic tragic hero, one who is destined to fail no matter what. In a Streetcar Named Desire, the tragic hero is Blanche Dubois, an aging Southern Belle living in a state of perpetual panic about her fading beauty. In this essay it will be discussed what makes Blanche a tragic hero and how she compares to a typical tragic hero. A typical tragic hero is first and foremost, born of noble stature.Read MoreSAT Top 30 Essay Evidence18536 Words   |  75 PagesP age |1 Top 30 Examples to Use as SAT Essay Evidence An exclusive special report from eSATPrepTips.com By Christian Heath P age |2 Table of Contents Introduction ................................................................................................................................................. 4 Adventurers and Explorers: Amelia Earhart (Female Aviation Pioneer) ................................................................................................ 5 Christopher

Saturday, May 16, 2020

Intervention to Improve Self-Esteem in Those with Eating Disorders - Free Essay Example

Sample details Pages: 5 Words: 1514 Downloads: 7 Date added: 2019/10/30 Category Sociology Essay Level High school Tags: Self Esteem Essay Did you like this example? Abstract The intention of this study was to examine the relationship between self-esteem and eating disorders and creating an intervention to increase self-esteem and decrease the amount of people diagnosed with an eating disorder. In the study we are focusing specifically on anorexia nervosa. Anorexia nervosa is a serious and a potential life-threatening eating disorder which is characterized by the person starving themselves leading to tremendous weight loss (Anorexia Diagnosis, n.d.). Don’t waste time! Our writers will create an original "Intervention to Improve Self-Esteem in Those with Eating Disorders" essay for you Create order The individual sees themselves as though they are overweight, when they are underweight. This study will extend research on anorexia and self-esteem because we will be measuring both the control and the experimental group readiness with the Anorexia Nervosa Stages of Change Questionnaire (ANSOCQ) on where they stand on getting better and determining if self-esteem is in any way the casual of eating disorders increasing. The participants will be 100 randomly assigned female young adults from an eating disorder center. They will be split randomly into two groups with one getting the two-month intervention and the others following their regular treatment. The main reason for this study is to see if the intervention will affect the participants in a positive way and help increase their self-esteem as they battle and try to overcome their eating disorder. The expected results are that those who received the intervention will have an increase in self-esteem and their readiness to get bette r will also increase, unlike those who did not by showing little to no change. Keywords: self-esteem; intervention; anorexia nervosa; eating disorders; ANSOCQ Intervention to Improve Self-Esteem in Those with Eating Disorders Introduction Background According to Eating Disorders: About More Than Food (n.d.) the mental disorder with the highest mortality rate is anorexia nervosa. It states that anorexia nervosa is an eating disorder in which an individual sees themselves as though they are overweight, when they are underweight. That causes individuals with that condition to obsess over what they consume therefore only eating very small quantities and excessive exercise. Individuals with anorexia tend to starve themselves to feel some sense of control over their body. (Eating Disorders, n.d.). In the article Prevalence and treatment of eating disorders among Hispanics/Latino Americans in the United States Perez (2016) states that recent research on lifetime prevalence rates of eating disorder among Hispanics/Latinos within the US is 0.08% for anorexia nervosa, which is significantly lower when compared with non-Hispanic White samples (0.39%) in the US (Perez, Ohrt, Hoek, 2016). The authors suggest that there is some type of Latino culture that protects the further development of anorexia nervosa. There have been various studies that confirm low self-esteem is a factor of vulnerability for eating disorders (Obeid, 2013). According to that article self-esteem is having confidence in ones self and accepting yourself how you are. If there is a relationship with self-esteem and eating disorders, will doing an intervention to help increase self-esteem work to decrease eating disorders? Literature Review In a recent study conducted by Collin (2016) he explored the relationship between multi-dimensional self-esteem and eating disorder symptoms in an inpatient treatment. Collins results indicated that only some aspects of self-esteem were relevant in eating disorder outcomes. One aspect of self-esteem that results did show effect in the relationship between self-esteem and eating disorders was body appearance. The results suggested that the relationship between self-esteem and anorexia is not directly weight loss but rather everything else that goes on (Collin, Karatzias, Power, Howard, Grierson, Yellowlees, 2016). Another recent study done by Mendelson, B. K., (2002) explores the differences of someones self-esteem who has an eating disorder versus someone who does not. That study was aimed to clarify the relationship of self-esteem and body-esteem on both eating disordered and noneating disordered participants by using a multidimensional measure. The women who had an eating disorder scored lower on both body esteem and self-esteem than the ones who dont suffer from eating disorders. This study came to show that self-esteem is dependent on body esteem to women with eating disorders (Mendelson, B. K., McLaren, L., Gauvin, L., Steiger, H., 2002). The results of another study from the article The Thinner the Better suggested that patients with Anorexia Nervosa benefited from having low body weight in the time of the disorder. It stated that their satisfaction of a motive of achievement (such as getting thinner) increased instead of decreased the self-esteem of patients with anorexia Nervosa. However, once the patient recovered from anorexia, their body weight and self-esteem did not seem to correlate with one another. Even then when they compared the scores of the healthy women who have never had anorexia with the ones who have the self-esteem scores were still low (Brockmeyer, Holrforth, Bents, Kammerer, Herzog, Friedrich, 2013) The purpose of the current study is to do an intervention to increase self-esteem in women that are struggling with eating disorders, such as anorexia nervosa. The current study will measure the change in an individuals self-esteem before and after the experimental study takes place within the two-month period. This study will extend research on anorexia and self-esteem because I will be measuring both the control and the experimental group readiness on where they stand on getting better and determining if self-esteem is in any way the casual of eating disorders increasing. It is expected that the group given the intervention will show an increase in self-esteem after unlike the group who will not be getting the intervention. Method Research Design   This will be an experimental study. The design of the experiment will be independent measures. One group will require to have one intervention meeting every week for two months, while the other group will not have any intervention whatsoever. Participants The participants for this experimental group will be 100 female young adults recruited from an eating recovery center. The 100 females will be picked randomly from the association. The participants chosen can choose to take place on the experiment or not. Not participating will not affect their treatment. They will be split in two different groups and will be randomly assigned. One group being the control group and the other the group getting the intervention. The criteria for the participants to be assigned to join is for the individual to be a female who has been diagnosed to have an eating disorder within the ages 15-25. Materials Survey. Will measure individuals self-esteem and self-image of themselves. To be taken in both groups on first and last day of the experimental study to see if there are any positive changes. Anorexia Nervosa Stages of Change Questionnaire. (ANSOCQ) This questionnaire will help us determine what patients are ready to recover from anorexia and which are not. It will help us see if there is a change on their readiness whether they went through the intervention or not. Everyone will answer the questionnaire in both groups on both meeting times. The ANSOCQ determines whether the participants are in the precontemplation, contemplation, preparation, action, or maintenance stage of being ready to change multiple things of their anorexic characterized symptoms (Rieger, Touvz, Beumont, 2002). This questionnaire provides a strong support for the psychometric properties (reliability and validity). The development of it proves to have a reliable, valid, and a clinically informative way of showing a patients readiness on changing their anorexia nervosa symptoms (Rieger, Touvz, Beumont, 2002). Procedure Female participants from an eating recovery center will be picked at random to take a part of this study. The research study will be conducted by the researcher, and researcher assistants. All 100 of the participants will be asked to answer a survey on self-esteem and the ANSOCQ on the first day in meeting room all together and once done they can leave. Fifty of those participants will be randomly selected and chosen to get the once a week intervention for two months. The other fifty will be asked to come back in two months from the first day. On the last day all 100 are to meet at the same time at the meeting room and will be given a survey on self-esteem again as well as the ANSOCQ. The results will only be shared with those whose self-esteem increases after the intervention, in hope that seeing good results they will want to keep on getting interventions every other month until their self-esteem is stable, and they can feel comfortable in their bodies without damaging themselves. Expected Findings It is expected that the group given the intervention will show an increase in self-esteem after unlike the group who will not be getting the intervention. It is also expected that those who were a part of the intervention who showed that they were not ready to recover will show otherwise the second time they take the ANSOCQ.   Discussion The main reason for this study is to see if the intervention will affect the participants in a positive way and help increase their self-esteem as they battle and try to overcome their eating disorder. Eating disorders are not something to joke around or ignore. This study is meant to show that eating disorders are to be taken seriously and that someone around you could be going through it at the moment.

Wednesday, May 13, 2020

The United States Health Care System - 1467 Words

Health System Development Introduction The United States health care system is one that gets considered to give proper medical attention in the region. It is a system that developed through initiatives presented by the private sectors which give an enormous amount of funds. In comparison with other countries in the world; it is the United States that spends more money on health care when calculated per person (Thomas, 2016). The literature indicates that its percentage has a larger margin close to 53% when get compared to the nearest country which is Norway. For example, when narrowed down to the district of Colombia, the amount of money that the state spends ranges between $5000 to $1000. The comparison does not only end here, but it is†¦show more content†¦The health ministries have shown strength towards implementation at different stages, and the end results were the implementation of the amendments from 2014. In connection to this, the activities do not get exposed to influences of politics or social aspects. Many of states have shown interest, and currently, they work with the federal government in ensuring that health status becomes uniform across the United States. Literature Review When carrying out the assessments on various entities in the health system, the method applied in the United States has more strength as compared to the weaknesses which exist. It is a country which in the recent past has invested more in its workforce. In connection to this, it usually absorbs skilled, qualified personnel to work in the health care facilities. It also has a lot of supplement being that it appreciates other institutions efforts both secondary and tertiary levels (McDonough, 2014). It also experiences high development in research programs where specialist selects a given particular area to do research on, and therefore there is quality in the outcomes. However, on the other hand, the literature indicates that in the past, the country experienced some difficulties where there was inadequate coverage, and those who were not insured could not receive adequate quality services. They also experienced high levels of expenses due to poor subjective measures. In that error of low-quality medical care, theShow MoreRelatedThe United States Health Care System1369 Words   |  6 Pagesplans for the United States health care system. The United States health care system has been in need of adjustment for years, with prices being paid over double per capita compared to other countries. While they have some similar views on current issues, there are drastic differences in the candidates’ ideas for change. To begin, Bernie Sanders, a Democratic candidate, believes that health care in the United States is a human right regardless of a person’s income. Universal health care is a foundationRead MoreThe United States Health Care System1449 Words   |  6 PagesThe United States health care system is the most expensive in the world. It spends more than 16% of its gross domestic product (GDP) on health care, (the highest per person in the world), but ranks behind most countries on many measures of health outcomes, quality, and efficiency. In 2012, over 47 million people were un-insured and millions were under-insured⠁ ´. The cost of health care is rising at least twice as fast as the rate of economic growth. Major companies are passing more of the cost ofRead MoreThe United States Health Care System Essay1905 Words   |  8 PagesThe United States health care system is lacking the needs to create a reliable system to achieve quality, access, cost, and educate for the consumers. Despite the efforts of the government to find a common ground to meet the standard for the societies, the system has yet to have a major improvement. These issues must be reexamined to fix the broken system. The United States health care expenditure is another issue that needs to be addressed to achieve the future goals of the healthcare system in theRead MoreThe Quality Of Care Of The United States Health Care System2125 Words   |  9 PagesThe quality of care In the United States Health Care System, unlike a lot of people’s perceptions, is not the best in the world. In fact, Rose Ann DeMoro, the Executive Director of National Nurses United, Which happens to be the nation’s largest professional association and union for registered nurses, wrote in â€Å"How US Private Insurance Healthcare is Failing,† â€Å"A study published [in June 2011] from the university of Washington in collaboration with researchers at Imperial College London found lifeRead MoreThe H ealth Care System Of The United States As A Whole Essay1369 Words   |  6 Pagesthe health care system in the United States as a whole. 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Furthermore, the U.S.’s overall health system performance is 37 out of 191 (qtd in U.S. Census Bureau), obviously 37 out of 191 is horribleRead MoreComparing The Canadian And The United States Health Care System1151 Words   |  5 Pagesthe United States health care system. the first part of the paper will focus on describing each country health care system. The second part will focus on analyzing, evaluating and comparing these two countries system efficiency and benefits. The last part, is an overview of the recent policies changes and its effect (positive and negative) on each country citizens and proposed future reforms for better coverage in these countries. Canada health system Canada provides a national universal care thatRead MoreSafety Net Hospitals And The United States Health Care System903 Words   |  4 Pageshospitals have played an important role in the United States health care system. They provide a significant amount of care to low-income, uninsured, and vulnerable populations. While treating these types of populations, they are still able to provide high cost services such as trauma and burn care. They often take on additional roles and responsibilities such as the training of medical and nursing students (Coughlin et al., 2014). These hospital systems are well known for their open door policy (WynnRead MoreComparing The United States Health Care System With The Federal Republic Of Germany2322 Words   |  10 PagesTHE UNITED STATES HEALTH CARE SYSTEM WITH THE FEDERAL REPUBLIC OF GERMANY During the past few decades in the United States, health care cost has been skyrocketing, and many people have lost their insurance as result of the high cost. Approximately 45 million American s are uninsured or they don’t have a real health care plan that can cover all their needs. Some Americans have the perception that even with coverage, cost and other problems in the system, the quality of the Healthcare System in theRead MoreThe Health Care System Of The United States857 Words   |  4 Pages 1.) Briefly describe the US Health Care system. Identify the people, professionals and organizations that have something to say about how health care is delivered -- and paid for -- in the US. The Health Care System in the United States is provided by many organizations. The Healthcare facilities are largely owned by private sector businesses. A large part of community hospitals are non-profit and government owned, and only a small percent is for profit. The non-profit hospitals include 60 to

Wednesday, May 6, 2020

The French Revolution Essay - 1555 Words

The French Revolution The years before the French Revolution (which started in 1789 AD.) were ones of vast, unexpected change and confusion. One of the changes was the decline of the power of the nobles, which had a severe impact on the loyalty of some of the nobles to King Louis XVI. Another change was the increasing power of the newly established middle class, which would result in the monarchy becoming obsolete. The angry and easily manipulated peasants, who were used by the bourgeoisie for their own benefit were another significant change, and finally the decline of the traditional monarchy, that for so long had ruled, were all factors to the main point that the French Revolution was caused by a political base, with social disorder†¦show more content†¦But, with the deficit being so high and France supporting the Americans in their war, something had to be done.5 This proved to be unfortunate for the king, however, this proved to the straw that broke the camels back. The nobles were sick of being treated like low-class peasants so they formed their revolt. Now would be a good time to explain that the Revolution was not just one Revolution, it was a quot;series of revolutions, very different in their aims...quot;6 and subsequently the revolte nobiliaire began in 1787. It was a revolt limited to the aristocrats, however, because they wanted to get all the power of France. It should also be said that not all the nobles were against the king. The young nobles, and some of the old ones, who had not yet gotten obscene on their own power still supported the king. These people were called Royalists, and were beheaded for their faith. Before their own selfish revolution, the nobles had lost so much power, that their economic and political situation affected the other people in France, and led to the French Revolution and remotely, the rise of the middle class. In the obsolete practice of feudalism there is no middle class. The simplicity is beautiful; there are the extravagantly rich and the woefully poor. In the eighteenth century, the rise of a middle class (bourgeoisie) in France proved to be too much change at one time. The middle class were the wealthy land owners, the lawyers, the scientists,Show MoreRelatedThe French Revolution And French Revolutions2006 Words   |  9 PagesAlthough the American and French revolutions both took place in the late 18th century, both fought for independence, and both portrayed patriotism, the revolutions are markedly different in their origins; one which led to the world’s longest lasting democracy and the other to a Napoleonic Dictatorship. Political revolutions in America and France happened because people felt dissatisfied with the way their country was run. In North America they rebelled against rule from a foreign power, they wantedRead MoreThe French Revolution And The Revolution1523 Words   |  7 PagesThe French Revolution was a time rife with violence, with many revolutionaries using extreme actions to overturn the French Monarchy and create a government based on equality and justice, rather than tyranny and despotism. This violence reached gruesome and terrible heights throughout the revolution, but was justified by the revolutionaries, who believed that their goals of total equality, the end of tyranny, and the return to a virtuous society, allowed them to use means necessary to attain theseRead MoreThe French Revolution And The Revolution1336 Words   |  6 PagesAnalysis The French Revolution was such an important time history. Not only was it a massacre with many lives being lost, including that of Queen Marie Antoinette and her husband King Louis XVI, it was also a time of great political turmoil which would turn man against man that being the case of Edmond Burke and Thomas Paine. Edmond Burke a traditionalist who believed the people should be loyal to the king against his former friend, Thomas Paine a free thinker who believed in order for things toRead MoreThe Revolution Of The French Revolution1040 Words   |  5 PagesWhile there were political and social causes of The French Revolution the most important cause was actually economic. A few years before the French’s revolution the French spent approximately 1.3 billion livres, 13 billion dollars, on the American Revolution. This gracious contribution caused trouble at home. The French Revolution was one of the most important events in history. While it changed the social structure in France it also affected many different countries across the world. â€Å"the treeRead MoreThe French Revolution And The Revolution1640 Words   |  7 Pages The French Revolution is often seen as one of the most influential and significant events in world history (Voices 9). The surge of rebellion present in those against the old regime, or Ancien Rà ©gime, inspired reformers for generations to come. Nevertheless, the French Revolution would not have occurred without the aid of the Enlightenment Thinkers, or Philosophà ©s. These Philosophà ©s’ ideas sparked the French Revolution. Prior to the French Revolution, France was radically different. It was theRead MoreThe French Revolution And The Revolution1321 Words   |  6 Pages The French Revolution The French Revolution was an iconic piece of history that help shape the world. It was a time were great battles occurred. Blood sheds happen almost every day. The streets were red by the blood of bodies that were dragged from being beheaded. The economy was in bad shape. But before all of this the French had a few goals but there was one goal that they all wanted and that was to get rid of the monarchy. This idea did not arrive out of nowhere, the commoners were influenceRead MoreThe French Revolution And The Revolution1223 Words   |  5 Pages French Revolution As the Enlightenment began in the middle of the 17th century, people began to use reason rather than stick to tradition. New Enlightenment ideas spread throughout Europe such as ideas on government. Enlightenment thinkers such as Rousenan believed that the best government was one formed with the general consent of the people. Other Enlightenment thinkers such as Voltaire and Montesquieu believed in freedom of speech and a separation of power within the government. All of theseRead MoreThe French Revolution And The Revolution1221 Words   |  5 PagesWhen people think of the French Revolution, they immediately think of the country of France and how the Revolution affected it. What most people do not think about however, is how the Revolution affected other countries, specifically the country of England. England was affected positively and negatively by the Revolution in that there was an increase of political involvement, but there was a collapse in the economy due to war declared by France. The French Revolution created a battle of conflictingRead MoreThe Revolution Of The French Revolution1636 Words   |  7 Pageswas an old fortress that had served as a royal prison and in which gunpowder was stored. This will be the place where Parisian crowds will lay siege on and use the gunpowder for their weapons, and this will become a great turning point in the French Revolution. 3) The Great Fear was the vast movement that the peasant insurgency of sacking nobles’ castles and burning documents would blend into. This attack was mainly because of seigneurial dues and church tithes that weighed heavily on many peasantsRead MoreThe French Revolution And The Revolution1180 Words   |  5 PagesLooking at the historical timeline, one can see that the French Revolution derived after the Enlightenment, which brought different ways of thinking, and different outlooks on government and society (553),(555),(558). The Enlightenment also changed the world of public debate, and established some ideas central to the French Revolution. The French Revolution of 1789 occurred due to government debt, class conflict, bankruptcy, the Enlightenment, and the rule of absolutism. These social, economic, and

Karl Marx’s Free Essays

Karl Marx’s German Ideology is a relook at the foundation of Philosophy and all combined artistic expressions of man in the new focus of material activities and quests. Since Karl Marx was influenced by the disparities in human beings and wanted to explore the conditions that either give birth to, or arise from, these disparities, his philosophy is more aligned to the more mundane daily activities. German Ideology is a critically significant relook at the philosophies of the day to incorporate the basic needs of human being as the basis for the concepts of ownership, labor and family as a unit of the society. We will write a custom essay sample on Karl Marx’s or any similar topic only for you Order Now Marx argues that 1. Concept of ownership is a convenient work around of self interest, 2. Labor forms the basis of the social structure, and 3. The relationship between man and woman has a pragmatic basis of increasing and procuring labor (more than the element of love or companionship, which is propagated through every other form of philosophy). The main differentiator of Human beings and animals is that Man produces the means of his subsistence. Marx argues that the act of production defines human being and his existence.†This mode of production must not be considered simply as being the production of the physical existence of the individuals. Rather it is a definite form of activity of these individuals, a definite form of expressing their life, a definite mode of life on their part†. Therefore any interaction between two communities or two countries is essentially a discourse between tow productive forces. The act of productivity, in order to continue in a manner that serves the self interest of each of the individual unit as well as the dependant community around it gives birth to the earliest form of ownership. Great stretches of uncultivated lands give birth to the necessity of large ownership including that of an adequate labor force. All social interactions spring out of the necessary exchanges between the different producing classes or the labor. According to Marx, social and political relations evolve over age from the life process of individuals, not out of any empirical or imaginary form of individuals, but a realistic, form – how they operate and how they produce. Marx goes on to theorize that the production of ideas, conception and consciousness are directly â€Å"interwoven with the material activity and the material intercourse of men, the language of real life.† Production as in the means of distinguishing human beings from animals as argued in point one and the production of more human forms are both two aspects of the same function, argues Marx. According to him, creation of new need (the act of satisfying one need gives rise to the need for instruments and the labor required to produce those instruments) is the first step of creating history. In this step of history, one of the first social interactions of man is to procreate or produce more of human beings and this is to be considered as the family that we know of today. Family and reproduction start of as the essentially production oriented early steps in social interactions. These interactions, when they happen on a macro level, give birth to huge feudal or any other form of community. Marx argues that the necessity of society in Man is equivalent to the herd mentality in animals but in this association instinct is replaced by consciousness. Karl Marx gives a truly â€Å"materialistic† twist to the motives of human endeavor and in this he philosophically captures the radical views of P.B.Shelly. Shelley has been highly sanitized by later day critics in that his works like â€Å"Ozymandias† always appear to be the defeatist or woefully inadequate human ramblings in the face of unattainable immortality or eternity. In reality the highly radical views of Shelly hint at a revolt. That might be one of the reasons why Shelly is considered a very high influence on pre Raphaelites and ultimately the precursor for labor movement. Marx also subscribes to Shelly’s views of human materialistic quest being worthy of filling the annals of history. As one radical poet wrote in favor of Marxism, â€Å"History shall henceforth be the chronicle of the palanquin bearers† How to cite Karl Marx’s, Essay examples

Tuesday, May 5, 2020

Vandalization of Oil in The Niger-Delta State of Nigeria

Question: Discuss the vandalization process of pipeline within the oil communities of Niger Delta region of Nigeria? Answer: Introduction: This essay has discussed the vandalization process of pipeline within the oil communities of Niger Delta region of Nigeria. This essay discusses the process of vandalization on the pipeline of the region of Niger Delta. This raises the poverty of that particular place of Niger Delta. Oil pipeline within this region has been destroyed by some anti social people (Avwiri et al. 2012). However, this essay discusses the sole reason of this type of nuisance over the pipelines of Nigeria and the effect of this on the people and society of that region. Aim of this essay is to investigate the issues of communal disturbance within this particular region of Nigeria. The cause and effect of pipeline vandalism has also been discussed by this essay. Overview of the issue: Nigeria is a country of Africa and produces a large quantity of oil among Africa. Nigeria is the largest oil producing countries of Africa and positioned eleventh among the world. The economy of Africa depends upon the oil sector of Nigeria. The region of Niger Delta is situated in the south east part of Nigeria. In the year 1965, crude oil has been discovered in this region and this invention has been changed the people of this region. Two million barrels crude oil has been produced from Niger Delta ((Avwiri and Agbalagba, 2012). However, Badiru and Osisanya (2013) stated that, there are several places in this region has been underdeveloped till now. The people of that region has been suffered from immense poverty, backwardness etc. Exploitation of oil has become a great issue as this particular region has often being neglected by the government of African state. The Government has neglected the well being of the people and the region. For the negligence of government, the people of this region have become poor rather than other areas of Africa. Therefore, destruction of crude oil pipeline has been increased a lot within this region. Role of Government: As stated by, Kermani and Chevrot (2012), government of Nigeria has paid less attention towards the people of this region. The welfare as well as development of this area has been neglected by the government of Nigeria. Different government of several time has took initiatives but these initiatives were all not sufficient for that particular place and the well fare of that particular region of that place. Obasanjo Civilian Administration has taken initiative to develop made a Niger Delta Development Commission (NDDC) bill (Olufemi Onweazu, 2012). On the other hand, Omeje (2006) argued that, Niger Delta Development Commission (NDDC) bill has faced several controversies from different sides. This bill has provided no rays of hope for this region. The people of Niger Delta had rejected this bill as because the prior needs and demands of this region had not been fulfilled by this bill. The main demands of the people were the resource controlling process. However, the process of resource controlling has not been acquired by this bill. The controversies over this particular bill were also included in the process of funding, tax payment, and constitution of council etc major issues. Moreover, the Government has not taken prior initiatives for this region. The main needs and demands of the people of this region have not been fulfilled by the Government of Nigeria. Therefore, several initiatives of government have not been accepted by the people of this particular region. Pipeline destruction within this area: According to Owolabi and Okwechime (2010), Pipeline vandalization is a big issue of this place that has been resulted from the prior negligence of the government. Pipeline vandalization has extended into the explosion at the villages of this place. This type of nuisance activities has been increased within the recent year due to the prior negligence of the government. On the other hand, Rusco (2012) stated that, the main occupation of the people of this particular area is fishing. Apart from this activity, occupation of vandalization of pipelines is one of the major activities of the people of this region. However, the techniques of vandalism vary for the people of different places of this particular region. Major regions where vandalism takes place are the poorest place of this region. However, Owolabi and Okwechime (2010) argued that, the group who has been engaged in the vandalization process is highly knowledgeable of the process and system of pipeline. They also know the availabilities of cells and the numbers of fishes that has been cached per day. Immense poverty, colonialism and imperialism have affected the people of this region. The level of poverty has impacted upon this practice of nuisance of pipeline vandalization process of this region. Various types of product marketing company have recorded approx 100 cases of vandalism in this region. Several people have been died from this case of vandalism within this area. Adeje, Warri, Delta State have been victimized by this pipeline vandalism. However, Omeje (2006) argued that, governments intervention is not sufficient for resolving this case. The president of African Government has ordered to shoot the people who have found to vandalizing the pipeline of crude oil. The fire that has been set from the explosion of pipeline vandalization has caused for the death of many people of that particular region. On the other hand, Jacoby (2012) stated that, issue of underdevelopment is the major causes of vandalization exploitation, environmental devastation, degradation etc. The problems those are faced by the people of Niger Delta region are very much related with the underdevelopment, unemployment etc. Lack of good provision of road transformation, lack of effective health facilities and road transportation has impacted upon the people of the particular region to promote vandalism. Effect of pipeline vandalization: As stated by, Inkpen and Moffett (2011), oil pipeline vandalization has immense effects on the environmental pollution of the region. Freshwater pollution, soil pollution, gas pollution, chemical pollution, land pollution, air pollution, chemical pollution has been caused by oil pipeline vandalization and exploration. On the other hand, Avwiri and Agbalagba (2012) stated that, waste pollution, shortage of freshwater, loss of ecological system has been also caused by this vandalization. Noise pollution, health problem within the inhabitants of this region has been caused by the vandalization and exploration of the pipeline. These environmental problems have also caused for major societal issues of the particular region. However, Omeje (2006) stated that, land of Niger Delta has been polluted by the vandalization of pipeline. Land surface of this place has been ruined by the misuse of oil. Communal conflict has also been practices over this pipeline vandalism within this region. These problems are often characterized as social problems for the people of the particular region. Therefore, environmental problems are the most important issues for the society and the particular region. Inhabitants of Niger Delta have suffered from the several environmental issues due to the pipeline vandalism of this particular place. Soil erosion and waste erosion has been impacted upon the problems of this place within the people of the particular region. Pipeline explosion has also impacted over the poor people of that place. Conclusion: Underdevelopment, poverty and negligence of government have created trouble to the people of Niger Delta region. For this case, the people have associated with the vandalization process. Therefore, the government should be responsible on this purpose. Oil exploitation has resulted environmental degradation of Niger Delta region of Nigeria. Government should focus upon the needs and demands of the people of that particular region. Government should take responsibility in order to eradicate the poverty and underdevelopment of this place within this region. Reference lists Books Badiru, A. and Osisanya, S. (2013). Project management for the oil and gas industry. Boca Raton, FL: CRC Press. Inkpen, A. and Moffett, M. (2011). The global oil gas industry. Tulsa, Okla.: PennWell. Jacoby, D. (2012). Optimal supply chain management in oil, gas, and power generation. Tulsa, Okla.: PennWell Corp. Journals Avwiri G. O, A., Osarolube E, O. and Alao A.A, A. (2012). Assessment of Natural Radionuclide Content in Some Commonly Consumed Vegetables and Fruits in Oil Mining Lease (OML) 58 and 61, Oil and Gas Producing Areas in the Niger Delta Region of Nigeria Using Gamma-Ray. IJSR, 2(2), pp.376-379. Avwiri, G. and Agbalagba, E. (2012). Studies On The Radiological Impact Of Oil And Gas Activities In Oil Mineral Lease 30 (Oml30) Oil Fields In Delta State, Nigeria. Journal of Petroleum Environmental Biotechnology, 03(02). Kermani, B. and Chevrot, T. (2012). Recommended practice for corrosion management of pipelines in oil and gas production and transportation (EFC 64). Leeds: Maney Pub. Olufemi Onweazu, O. (2012). Multinational Oil Corporations Corporate Integrity Ethics and Sustainable Development in Niger Delta, Nigeria. Journal of Sustainable Development, 5(10). Omeje, K. (2006). The Rentier State: Oil-related Legislation And Conflict In The Niger Delta, Nigeria. Conflict, Security Development, 6(2), pp.211-230. Owolabi, O. and Okwechime, I. (2010). Oil and Security in Nigeria: The Niger Delta Crisis. Africa Development, 32(1). Rusco, F. (2012). Oil and gas management. [Washington, D.C.]: U.S. Govt. Accountability Office.

Hugo Boss Case Analysis Essay Example For Students

Hugo Boss Case Analysis Essay Hugo Boss has become known as an industry trend setter for its high quality men’s and women’s fashion apparel, shoes, and accessories. Product leadership, intimate knowledge of their market and customers, and operational excellence are what distinguish the company from others in the luxury fashion goods industry. From an operational perspective, the variability that exists as a result of designing and manufacturing short run fashion products is high. This perpetual shifting of demands and preferences makes it difficult to maintain accurate industry forecasts that result in high risk actions as manufacturing products with no guarantee of sale leading to large scale inventory systems. The CEO had to walk a fine line between supplying his customers’ orders promptly, or tying up his production partners with orders that may or may not be placed. Skilled management of the design, planning, and operations of the supply chain impact the success and overall profitability of the operation. As is clearly stated in chapter one of Chopra, â€Å"The goal during the operation phase is to exploit the reduction of uncertainty and optimize performance within the constraints established by the configuration and planning policies. † †¢Body wear NOS SKU’s are functional products because they do not change seasonally, including style, color, or fabric, and remain constant year after year for a period of three years. †¢Some important factors to consider for the business strategy related to NOS items are: oHugo Boss guaranteed delivery within 48-hours for NOS replenishment orders. Forecast demand for NOS items is made six months in advance. oPlanners seek to keep on-hand inventory level of 3. 5 months of forecasted demand. oProduction lead time for NOS items was eight weeks, and current transportation lead time by sea was two and a half weeks. Total lead time from the factory to the warehouse was ten and a half weeks. oThe cost of holding inventory ranged fro m 9% to 12%. oStockouts in 2004 resulted in lost revenue of 1. 1% oStockouts often occurred during key retail replenishment periods like December. The supply chain’s primary purpose for this type of product is to supply predictable demand efficiently at the lowest possible cost. Therefore, the recommended supply chain strategies for these products are: 1. Approach to choosing suppliers: Select primarily for cost and quality. The supplier was the same. However, it is important to highlight that it seems that the selection of this supplier is aligned to the strategy. Delta Galil has 13,000 employees and operates in a low cost labor and tax-free area (Cairo). In addition, this supplier is a leader provider of ladies intimate apparel and men’s underwear and hosiery, giving it the ability to create economies of scale and obtain low cost manufacturing due to its large production. Also, the reputation of the supplier is for good quality. 2. Manufacturing cost: maintain high average utilization rate. †¢Since the manufacturing process was changed to smaller batches, the lead time was reduced at the supplier’s factory and WIP inventory was reduced. This helped to the manufacturing process to have a leaner production system. There was a deep assessment and negotiation with the supplier Delta Galil to avoid any negative effect in production planning and procurement process that erode economies of scale with the new weekly order process. †¢In addition, logistic and transportation cost reductions of 9% were achieved due to more frequent shipments and smaller containers. Therefore, the manufacturing and logistic processes were improved. Objective achieved through the SCO initiative: YES 3. Product-design strategy: Maximize performance and minimize cost The SCO initiative was not focused in product design change to improve operation efficiency and performance. Therefore there may be an opportunity for improvement in this area. WHY? For example, if the product design can be changed in order to delay product differentiation at the end of the process, it will help to the company to react faster to demand uncertainty and reduce waste. Next figure shows the concept to postpone final product configuration that can help to improve operation performance. 4. Inventory Strategy: Generate high turns and minimize inventory throughout the chain. †¢The WIP at the supplier factory was reduced. †¢The on-hand inventory at Hugo Boss’ warehouse was reduced to two months of orecasted demand. †¢Warehouse reported fewer inventory obsolescence and less billable hours for staff due to smaller, more frequent and more predictable deliveries. †¢Forecast was readjusted on a weekly basis ensuring that current production schedules accurately reflected observed changes in demand. The result was that NOS service level increased to 99. 9%. Objec tive achieved through the SCO initiative: YES 5. Lead-time focus: Shorten lead times as long as it doesn’t increase cost. †¢The change in order frequency was accompanied by a four week reduction in total lead time. Relativism in relation to TV melo dramas EssayDuring the pilot program, all the manufacturing was centralized within the company’s primary contract manufacturer, Delta Galil. It is not clear that this same vendor will be able to accommodate the additional product lines. Further, the negotiation with Delta Galil took more than a year to resolve before the pilot program was put into place, shifting manufacturing to the company’s other vendors may take time to establish and may not result in the same quality and successful supply chain integration. Further, the location of the pilot program manufacturer (Delta Galiel) within a tax free zone in Cairo kept manufacturing costs down but continuing with this vendor on a more extensive product line will increase shipping costs to markets outside of Europe and the Middle East, such as North America and Asia which currently accounts for 28% of the overall company sales. 2)Assuring that the Hugo Boss brand maintains its reputation for high quality and responsiveness in its inventory restocking. If too many of Hugo’s products get commoditized and the brand doesn’t maintain is â€Å"fashion sense† it will tarnish the overall cache of Hugo Boss likely resulting in loss of sales and customer loyalty. 3)Balancing of production cycles will be a challenge as Hugo extends the supply chain enhancements. While some products within Boss-Orange and Hugo product lines will switch to the new supply chain system, there will remain short run fashion items that will not follow the same process and supply chain. This duplication of supply chain systems will likely increase costs and create even greater variability. Steps to improve the responsiveness of the supply chain for fashion products: 1. Identify if some of the current fashion products can become functional products. If the company has a fashion product line characterized by frequent introductions of new offerings, great variety and low profit margins, the company will need to apply an efficient supply chain approach similar to the one used in the SCO pilot for NOS items. 2. For the remaining products, Hugo Boss has to create a responsive supply chain. The reason behind this recommendation is that stockouts of high profit margin products can impact significantly in lost sales when the demand is uncertain. In order to minimize the impact of lost sales, the company needs to have a flexible and responsive supply chain. The following four bullets are important to align the fashion products to a responsive supply chain: a. Make sure management understands and accept that uncertainty is inherent to fashion products. If this objective is not achieved, it is possible that some executives may push to have an efficient supply chain for fashion products that will create problems and profit loses. b. Reduce uncertainty: Encourage activities to find sources of data that can serve as leading indicators to predict better the demand. i. Work closer with key customers during the product development phase: The prototype phase that happen in March of the previous year to launch is an important milestone that can be used to obtain customer feedback. Also, by having involved the key customers during sampling and collection phase Hugo Boss would have better indicators for demand. c. Avoid uncertainty by cutting lead times and increasing the supply chain’s flexibility. i. Lead times. The pilot SCO demonstrated strong results in lead-times reduction by placing orders in a weekly basis instead monthly basis. Even though production schedules and capacities have been negotiated with contract manufacturers in advance, the weekly orders may help to realign priorities and make adjustments based on current demands. i. Start production with products with less uncertainty: Another opportunity is to start production with products that have had better acceptance from customers during the prototype phase and then have less uncertainty. This action will free up production capacity to react to faster to supply-demand mismatches for the rest of the products. iii. Closer suppliers: Most of the customers for Hugo Boss are in Europe where they pay premium for fashion products. We recommend assessing the idea to set up a supplier in Europe that can reduce lead times by doing the final configuration of the product in Europe based on existing demand. d. Hedge against the remaining uncertainty i. Increase capacity/lower utilization: it is important to keep idle capacity for those products that have high profit margin. This action will help the company to react if demand exceed supply and avoid lost sales. ii. Inventory: In some cases, it will be better to have larger inventory for those products with high profit margin to respond to unpredictable demand.

Saturday, April 18, 2020

The Character of Tom Joad free essay sample

The Character of Tom Joad In the novel The Grapes of Wrath, John Steinbeck delves deep into each character thoroughly. Throughout the book, Steinbeck uses intricate descriptions in order to depict the development and subtleties of each character. Each character has a unique personality that essentially develops into new qualities and attributes. Such development is seen in many characters throughout the book, including Rose of Sharon. She is seen as immature at the start of the book, but by the end, she quickly learns to take the world into account and grows to become less selfish. This is only one of the substantial growths in character can be seen in the characters of this novel. One of the many characters in this novel that greatly portrays this character development is Tom Joad. Tom Joad, as a character, changes severely throughout the book from the selfish person he was, to a figure committed to bettering the future, as well as an improved leader for the family. We will write a custom essay sample on The Character of Tom Joad or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Several examples of Tom’s changes can be seen throughout the book, as a result from his experiences with Jim Casy, as well as conversations he has with his mother. Tom Joad shows that he is a selfish person at the very beginning of the book. At the beginning of the novel, Tom is introduced as a former fugitive now on parole. At most, the reader may think that he is the antagonist of the book because of the fact that he had killed a man. Tom is introduced as selfish from the very moment he is described. â€Å"‘I’d do what I done-again,† said Joad. â€Å"I killed a guy in a fight. We was drunk at a dance. He got a knife in me, an’ I killed him with a shovel that was layin’ there,†Ã¢â‚¬â„¢ (25). Tom Joad was not reluctant at all when he was telling his story of how he got into prison. The fact that he does not care that he killed a man, and even offered to do it again shows that he is a selfish person. He did not care for another mans life, and did not bother to look for an alternate solution to the situation he was in. He only cared about himself when it came to killing, and showed no mercy. If given the decision to take back what he had done, Tom Joad would have kept things the way they were, proving his egotism. As the novel progresses, Tom transforms from this selfish nature to become a caring person. Several examples of this transformation are seen throughout various chapters. When the Joads are traveling west to California with the Wilson’s, Tom offers to help them when their car breaks down. â€Å"Tom said nervously, ‘Look Al. I done my time, an’ now it’s done†¦ Let’s jus’ try an’ get a con-rod an’ the hell with the res’ of it. ’† Tom is showing a little more care for other people’s problems, however, he still has a selfish side because he still does not regret killing a man. He knew he had to pay for it by going to prison, but he still believes he did nothing wrong by taking a man’s life. By offering to help out with the Wilson’s’ car, he is on his way to becoming a less selfish person. As the book draws to a close, Tom stumbles upon Jim Casy again, who is murdered in front of his own eyes. As a result, he is thrown into a silent rage and kills another man which causes him to hide in the forest. He realizes that he is a danger to his family, so he sacrifices his safety in order for his family to be safe. ‘â€Å"Ya can’t do that, Ma. I tell you I’m jus’ a danger to ya,†Ã¢â‚¬â„¢ (391). There is a clear transition from Tom acting selfish at the beginning of the book to him acting completely selfless at the end. This selflessness also contributed to him being a figure committed to bettering the future. As Tom Joad becomes more selfless, this particular quality helps him to become a person who has the future in mind. The main ideals that influence him are the philosophies of Jim Casy as the Joad family is traveling west to California. Tom is first exposed to Jim Casy’s principles in the very beginning of their journey to California. Casy says to Tom, ‘â€Å"I figgered, ‘Why do we got to hang it on God or Jesus? Maybe,’ I figgered, ‘maybe it’s all men an’ all women we love; maybe that’s the Holy Sperit-the human sperit-the whole shebang,’† (24). Tom begins to believe in Casy’s beliefs as he tells him of his ideals and as they spend time together. Tom begins to follow Casy and his belief of â€Å"the human sperit,† and that it could be humans that we need to spend time on; not God or Jesus. This idea gradually begins to dwell on Tom, and it results in him becoming less selfish over time. He begins to be more helpful towards his family and towards others in general, and becomes valuable to the family. The ideals Casy invoked in Tom clearly made him committed towards the future by the end of the book. As Tom was hiding in the woods, he told Ma his thoughts that were inspired by Jim Casy. â€Å"Wherever they’s a fight so hungry people can eat, I’ll be there. Wherever they’s a cop beatin’ up a guy, I’ll be there. If Casy knowed, why, I’ll be in the way guys yell when they’re mad an’-I’ll be in the way kids laugh when they’re hungry an’ the y know supper’s ready. An’ when our folks eat the stuff they raise an’ live in the houses they build-why, I’ll be there,†Ã¢â‚¬â„¢ (419). Jim Casy’s death allowed Tom to realize that he wanted to help the world using what he had learned from Casy’s ideals. After all of Casy’s advice, Tom had finally changed his view of the world. He realized he had a purpose in life, and he wanted to use it to protect humanity. Tom rambled onto Ma about how he wanted to help whoever was in need and to make the world a better place. This is far from what he aspired to do at the beginning of the book. As the novel progresses, Tom’s character develops from wanting to live a normal life to wanting to live the life of a person who wants to better the world. As Tom gains this new view of the world, he begins to become a leader for the Joad family. The Joad family comes across many hardships as they make their way across the United States to California. Life changing experiences were brought upon the family members, including the death of loved ones, such as Grandpa and Grandma. Pa was beginning to lose his authority as the figure to look up to, and began to look weak. Ma was doing the best she could to help the family, as she was main person who interacted with everyone, as well as made food for the family. As the Joads made their way across the states, a father figure had to spring up in order to keep the family together. Al was not yet mature enough, as he was only seventeen, and expressed constantly that he only cared about himself. We can see this attitude when he talks about leaving the family when they get to California, as well as when he gets married to a person he knows for only a few weeks. With the older and younger figures out of the loop, Tom was the likely candidate to be the new leader of the Joad family. Tom was practically forced to become the leader to guide his family, as no one else either volunteered or was capable of taking the job. When the Joad family arrives at the Weedpatch government camp, the first thing Tom does after they settle down is look for work. â€Å"Don’t you wake nobody up, but when they get up, you tell ‘em I got a chancet at a job, an’ I’m a-goin’ for it. Tell Ma I et breakfas’ with some neighbors. You hear that? †Ã¢â‚¬â„¢ (292). Tom acts like a leader by trying to find work and providing for his family in any way possible. This leadership role had built up his character because he had to step up into a new and unfamiliar role, making him a stronger person. Tom Joad has developed greatly throughout the novel The Grapes of Wrath. There was an immense change in the character of Tom from the beginning of the book to the end of the book. He transformed from the selfish person he was to a caring, selfless person. Including this increase in character, Tom also committed to bettering the future through adopting Casy’s teachings. Jim Casy’s principles were the driving force for all of his character development. The commitment to better the future allowed Casy to become a selfless person. By bettering the future, one has to care for others, so by using Casy’s teachings, he was able to further develop into a better person. In addition, Tom has to adopt a role as the leader for the Joad family. By doing this, he is putting himself into a new situation which only strengthens his character and tests his ability to keep the family together. Casy’s teachings also apply to Tom’s becoming a leader. Due to the role of Tom becoming a person who wants to better the future, one of the roles in which he could promote this ideal is by being a leader. By leading the people he is close to, he would be able to become someone who can lead other groups of people in order to help better the future. Tom grows into a whole new person by the end of this book, and learns many new things from the people around him.

Wednesday, April 1, 2020

Au1 free essay sample

The following are independent statements concerning certain auditing issues. Required Indicate whether you agree or disagree with each statement, and explain your reasoning. a. An adverse report would be issued when an auditor was unable to observe a company’s inventory count at the beginning of the year because the auditor was appointed during the year. (1 mark) b. When encountering a violation of generally accepted accounting principles in an audit of financial statements, the auditor will decide between an unqualified report, a qualified report, or an disclaimer of opinion report. The main consideration will be the materiality of the matter in question. (1 mark) c. A public accountant is not required to be independent of an entity to perform a compilation engagement for that entity. In such a situation, however, disclosure of a lack of independence is not required. (1 mark) d. If there is significant doubt and material uncertainty that an auditee will continue operating in the future and these doubts have been properly disclosed in the notes to the financial statements, the auditor is required to include an emphasis of matter paragraph in the audit report. We will write a custom essay sample on Au1 or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (1 mark) e. When replaced as auditor, the outgoing auditor has a professional responsibility to reply promptly to an enquiry letter from the incoming auditor, but is not required to allow the incoming auditor access to the most recent year’s audit working papers. When an auditor uses a substantive audit approach (setting control risk at maximum) to an audit of financial statements, the auditor is still required to gain an understanding of the internal controls. (1 mark) g. The auditor is not required to use the same approach (combined or substantive) for all transaction cycles as well as for the various transaction or balance-related audit objectives. (1 mark) Question 2 (7 marks) The audit risk model has become the commonly used basis for audit planning. The following are independent situations which could have an effect on various components of the audit risk model. Required For each situation, identify the element(s) of the audit risk model (that is, audit risk, inherent risk, control risk, and detection risk) that is (are) most likely to be directly affected and the nature of the change in risk levels (increase or decrease) relative to a typical audit. Explain your reasoning. a. The company is experiencing significant cash-flow difficulties and is currently seeking to obtain external financing. Inherent risk will increase since risk of misstatement is greater, and as result audit risk increases; no impact on control risk and detection risk b. The client is a small family-owned company with few employees. The owners have not yet hired an accounting clerk and the bookkeeping function is performed on an ad-hoc basis whenever one of the members has time to complete the tasks. The accounting records are often left incomplete for several months at a time. (1 mark) Control risk will increase c. A client’s vice president, finance, was recently charged with tax fraud by the Canada Revenue Agency. Inherent risk will increase as well as control risk as VP may have overriden controls due to position d. The client operates 40 retail outlets. Every year the auditor attends the inventory count for a sample of 20 stores. In the current year the auditor increased the number of locations attended to 25 stores. (1 mark) Detection risk decrease, control risk increase and audit risk – increase (? ) e. An auditor observes a significantly lower than expected number of compliance deviations while testing a client’s internal controls. (1 mark) Inherent and control risks increase f. Subsequent to the audit, the client implemented all internal control recommendations made by the auditor. (1 mark) Control risk decrease or unchanged, not sure g. The company established an internal audit department in the current year being audited. (1 mark) Control risk will decrease Question 3 (12 marks) Required For each of the following independent situations, state whether the CGA has violated generally accepted auditing standards and/or the CGA-Canada Code of Ethical Principles and Rules of Conduct or Independence Standard, and explain your reasoning. a. During his audit of Waste Ltd., which operates a major waste disposal facility in Alberta, John, CGA, encounters several unusual cash disbursements, leading him to suspect that his client may be illegally bribing government inspectors who inspect the disposal facility for compliance with environmental laws and regulations. Even though the evidence is only circumstantial, John issues a qualified opinion on the company’s financial statements. Based on his assessment, he also decides that it would be inappropriate to inform the Alberta Department of Waste Management of the potential impropriety. As such, he does not notify the authorities of the potential violation. (2 marks) b. Mable Goodwill, CGA, is a sole practitioner. Her office currently performs most of the daily bookkeeping functions for Gladfill Inc. , a privately held company. Mable also supervises the accounts receivable clerk employed by Gladfill and assumes all managerial responsibilities when the principal owner is on vacation. This year, Gladfill Inc. has applied for a bank loan, and a condition of the loan requires that Gladfill provide audited financial statements. Gladfill’s management has engaged Mable to continue performing the bookkeeping services as well as perform an audit. (2 marks) Violation of theR202, Independence of CEPROC self-review treat c. Roger, CGA, serves as a member of the board of directors of a travel agency and also prepares the agency’s financial statements (a compilation engagement) and tax returns, and prepares the personal tax returns of the principal owners of the business. Roger discloses his board affiliation in the Notice to Reader paragraph accompanying the financials. The travel agency’s other board members, including the agency’s owner, have agreed that the modification is inappropriate, since no assurance was provided and independence is not a condition that is required for this type of engagement. The board members told Roger that should he continue to disclose the affiliation, they would engage another CGA for the completion of the compilation in subsequent years. Roger agreed that independence was not a requirement for a compilation and removed the disclosure. (2 marks) d. Sam, CGA, is a partner in an assurance practice and is currently investigating the possibility of accepting a new client engagement. He has written to the predecessor auditor (also a CGA) and enquired as to whether there are any circumstances that should be taken into account that might influence his decision to accept this client. Despite two follow-up attempts, the predecessor auditor did not respond to Sam’s request. Sam accepted the engagement. (2 marks) e. Sandy, CGA, has been the partner in charge of the Licrest audit for four years. Licrest is a public company whose shares are actively traded on the Toronto Stock Exchange. Licrest’s senior management made an offer of employment to Sandy for the position of Chief Financial Officer. They believed that Sandy’s intimate knowledge of Licrest’s operations made her a perfect candidate for the position. Sandy accepted the position and began her employment with Licrest one month after the most recent audit was completed. (2 marks) f. Walter, CGA, has just completed the audit of ABX Company, a small privately held company whose financial statements are used primarily by its bank as a basis for renewing the company’s line of credit. During the audit for the current year, Walter noted several weaknesses in internal controls, which influenced his substantive test design, and which he described in his management letter to the owner. The owner thereupon asked Walter to redesign the control system in an effort to eliminate these weaknesses and to suggest other ways in which the efficiency of the operation could be improved. Walter accepted this additional engagement. (2 marks) Question 4 (12 marks) The purpose of substantive testing is to verify the assertions made by management in the financial statements. Consider the following unrelated audit tests, which a CGA performed for the audit of the financial statements of a client with a fiscal year end of December 31, 2011. Required For each of the six audit procedures listed below, identify the primary management assertion being tested and the account balance being verified, name the specific audit procedure being used, and state the quality of the audit evidence obtained (high, moderate, or low), explaining why the evidence is the quality level you specify. Organize your answer with these headings: Management assertion and account balanceAudit procedureQuality of audit evidence a. Sent negative confirmation requests to a sample of customers with unpaid balances at December 31, 2011. (2 marks) b. During the company’s normal physical inventory taking on December 31, 2011, selected items from the client’s inventory listing and performed test counts. (2 marks) c. Vouched property, plant, and equipment additions to supporting documents, including the supplier invoice, shipping, and payment documents.(2 marks) d. Calculated an estimated total managerial payroll expense by multiplying the average salary by the number of managers. Compared the estimated payroll expense with actual and discussed the cause for the 20% variance with client management. (2 marks) e. Recalculated depreciation expense related to property, plant, and equipment. (2 marks) Reasonableness, Depreciation account/ Recalculation/ f. Verified that the bank balanc e as indicated on the December 31, 2011 bank reconciliation agreed to the bank confirmation. (2 marks) Question 5 (12 marks) Madeleine, CGA, is a senior auditor in charge of the field work for the audit of a client’s financial statements (with a year end of December 31, 2011). During the conduct of the audit, Madeleine discovers that as a result of the audit client’s competitor introducing a superior product to the market, the auditee has experienced a significant decline in sales volume. Consequently, the company is suffering from severe cash shortages and there is significant concern that the company may not be able to meet is current obligations. The client is currently trying to secure a loan from the bank. Madeleine informs management that they must include a note disclosure informing the users of the financial statements of the potential going-concern issue. Client management indicates that that the company is very close to releasing a new product that will compete directly with that of its competition. They are currently in negotiations with the bank for a loan, and the extra funds will provide the company with the extra capital it needs to get the new product to market. Management indicates that the bank will not loan the money if the disclosures are included in the financial statements, and without the loan, the company will be forced to declare bankruptcy. After much discussion, the client convinces Madeleine that a going-concern note disclosure is not required since the company is in the final stages of developing a competitive product, and once the company receives the funds from the bank loan, it will be able to introduce the new product in the market, sales will increase, and it will be able to continue operations and meet its current obligations. Stakeholders, meanwhile, need to know the exact state of a company’s financial affairs. With enough warning of possible business failure, potential investors can think twice about where to put their money, and existing shareholders can cut their losses. Lenders also need this information to assess the likelihood of default on a loan 1. The problem is whether it is ethical for senior auditor, Madeline, CGA, to accept management rationale not to include a note disclosure informing the users of the financial statements of the potential going-concern issue. The company being audited is currently seeking 2. The first alternative is to, 2nd alternative 3. The decision between the two alternatives should be based on the Principles of Ethics and Rules of Conduct. 4. In analysis of rules that are relevant to this case, I considered importance of ethical behavior in audit engagements; professional judgment in accounting situations as well as ethical implications faced Madeline. 5. The ethically correct solution to this situation Required What are the moral/ethical issues, if any? What should Madeleine have done? Use the relevant steps from the nine-step case analysis approach you studied in Topic 2. 5. (You can also find the case analysis approach in How to analyze a case under the Resources tab. ) Marks will be allocated as follows: Identify problems and issues1 mark Generate alternatives3 marks Select the decision criteria1 mark Analyze and evaluate the alternatives6 marks Recommend an action for Madeleine (explain your reasoning)1 mark 50