The Great Gatsby Essay: The Great Gatsby is Not So Great :: Great Gatsby Essays

The Great Gatsby is Not The novel has no plot to mention. ... The magnetic disk book is highly sensational, loud, blatant, ugly, pointless. There seems to be no reason for its existence Harvey Eagleton (Dallas Morning News, May 10, 1925). F. Scott Fitzgeralds The Great Gatsby is an absurd story, whether considered as romance, melodrama, or plain record of New York high life. The occasional insights into character stand out as very green oases on an arid desert of waste paper. Throughout the original half of the book the author shadows his leading character in mystery, but when in the latter part he unfolds his life story it is difficult to engender the brains, the cleverness, and the glamour that one and only(a) might expect of a main character. The Great Gatsby is a parody of itself. While Fitzgerald tries hard not to make Gatsby and especially Daisy skew-whiff personalities, this is where he ultimately fails. Theres not enough ironic distance to his characters. As Gatsby, a t least in the eyes of many critics, should represent the idea of the American Dream, the presentation of his character puts the whole concept in question again, without being intended as criticism. This is mainly the fault of another weak character in the novel, knap Carraway. At first, the only function of Nick in the novel seems to be to act as a reporter, telling us the truth by telling us his shrewd, objective perceptions. Then, as the novel progresses, it turns out that the opposite is the case, and he is siding with Gatsby to make this character stand above all others and shine. Nick Carraway could be one of the finest examples of reader manipulation in literature. But his sympathy towards Gatsby is exaggerated, not so much in actions, but in the much praised language of the novel. Fitzgeralds book at first overwhelms the reader with poetic descriptions of human feelings, of landscapes, buildings and colors. Everything seems to have a symbolic meaning, but it seems to be so strong that no one really tries to look whats happening behind those beautiful words. If you dig deeper you will discover that hidden beneath those near-lyrics are blatancies, at best. In Nicks perceptions of the events in the ratiocination four chapters, this symbolism is overdone, especially in the scene where Gatsby kisses Daisy and in the scene where Gatsby dies.

Free College Admissions Essays: Landscape Architecture :: College Admissions Essays

Landscape Architecture How to create an environment suitable for human living when resources are limited is a challenging problem for modern society. My strong interest in photography and art has compelled me to become especially observant toward the relationship between human beings and the environment. I have come to realize that the environment we live in has suffered much damage from pollution and lacks competent planning, making it difficult to find beautiful view to photograph or sketch. I began to think that I could make use of my artistic gift, concern about, and interest in the environment by entering the sphere of beautify design and putting my effort into beautifying our surroundings. Therefore, after graduating from high school, I entered the Department of Landscape Architecture at ABC University. During my freshman year, I conjugate the schools mountaineering club, where I served as a guide and also as president of its photography group. I went to many mountainous areas and ecological preserves, and saw that mainland China is rich in natural resources but I also saw that these precious resources are gradually disappearing due to poor planning and abominable land use. This realization solidified my determination to learn concepts of environmental planning and design. Due to my lengthy contact with nature while climbing mountains, I knew that landscape designers should treat nature and residential areas with respect. Over the next two years, I learned more in-depth concepts of landscape design, enhanced my basic abilities in environmental planning, and started developing an interest in urban design. I received commendations from my professors for my performance and ideas. In addition, I served as administrative head of the department student association during these two years, responsible for planning our department exhibitions and intercollegiate activities for exchanging ideas about landscape design. This experience increased my teamwork a bilities and efficiency in problem solving, which will be of great stand by in my future pursuits. The value of landscape education is not in its accumulation of knowledge, but rather in its methods for solving real-life problems. I believe that adept must learn more than plain theory, and so in the summers after my freshman through junior years, I took part in internships in cerebrate fields, mainly in urban design. I was involved in planning, design, and implementation of landscaping projects, combining theory with practice. After graduation, I worked at XYZ Landscape Consultants as a designer.

Exxon Valdez Oil Spill Essay -- essays research papers

Exxon Valdez Oil SpillABSTRACT     In March of 1989, the Exxon Valdez anele tanker ran aground on Bligh Reefin Prince William Sound, Alaska. An eighteen foot wide hole was ripped into thehull, and 10.9 million gallons of crude oil spilled into the ocean. In thefollowing weeks, legion(predicate) things transpired. This paper will discuss the cleanup,the damage, and the results of the biggest oil spill in United States history.     On March 24, 1989, in Prince William Sound Alaska, the Exxon Valdez wasmoving South West afterward leaving Port Valdez. The ship was carrying over fiftymillion gallons of crude oil. When the Valdez was only twenty-eight miles fromthe port, it ran aground on Bligh reef. The bottom was ripped open, and 10.9million gallons of North cant Crude Oil spilled into the frozen Alaskan watersat a rate of two hundred thousand gallons per minute. The remaining forty-twomillion gallons were aside loaded. In the ensuing days, m ore than 1,200 miles ofshoreline were hit with oil. This area included four National Wildlife Refugees,three National Parks, and Chugach National Forest.     Within hours, smaller tanker vessels arrived in order to off load theremaining oil. Unfortunately, the cleanup effort was hindered by an inadequatecleanup plan that had been created during the 1970s. These plans outlined howan oil spill would be handled, including eatable for maintaining equipmentsuch as containment booms and "skimmer boats." The plans also called for aresponse team to be on twenty-four hour notice. Unfortunately, the plans weregood on paper only. A spill of this size had not been anticipated. Therefore,the response teams had been demobilized, and the equipment that was supposed tobe ready at all times was either too far away or nonexistent.. Precious hourswere also wasted as Corporations, the Alaskan State Government, and the Nationalgovernment argued over who should take control o f the situation. The argumentsensued after debates over who would pay for what, who was responsible for what,and who would do the best job.     The local fishermen were a big help with the cleanup effort. Theybattled with the oil in order to protect their industry. Many fisherman wereseen in row-boats in the small coastal inlets. The fishermen work... ...industry in Alaska, so there has beenmuch concern over the welfare of the fish. Many natives also live bysubsistence fishing. Pink pinkish-orange and herring were the two species that peoplewere most concerned about. Pink pink-orange is the biggest commercial fish inAlaskan waters, many people were afraid that the salmon population would needyears to recover, however, studies have shown that the effect of the oil onspawning, eggs, and fry was negligible. Chromatography tests have also shownthat there are no hydrocarbons in the flesh of most of the fish. Those that dohave hydrocarbons in their flesh have a lev el that is so low as to be measuredin the part per billion range. Herring is also a huge commercial fish inAlaska. The 1988 catch yielded twelve point three million dollars. In 1989,after the spill, herring was declared "off limits" to fishermen. However, thiswas compensated by a salmon catch that was six times as big as it had been in1988. In 1990, when herring fishing resumed, it returned to normal levels. Thedamage to the fishing industry was not nearly as bad as had been anticipated.Usha Varanasi, director of the NOAAs Environmental Conservation element in S

bowling report Essay -- essays research papers

Bowling ReportBowling has a long and rich history, and now is one of the most popular sports in the world. A British anthropologist, Sir Flinders Petrie, discovered in the 1930s a collection of objects in a childs grave in Egypt that appe ard to him to be used for a crude form of bowling. If he was correct, then bowling traces its ancestry to 3200 BC. A German historian, William Pehle, asserted that bowling began in his country more or less 300 AD. There is substantial evidence that a form of bowling was in vogue in England in 1366, when King Edward III allegedly outlaw it to keep his troops focused on archery practice. And it is almost certain that bowling was popular during the reign of Henry VIII. By this time, too, there were galore(postnominal) variations of "pin" games, and as well as of games where a ball was thr bear at objects other than pins. This would seem to imply that the games had developed over time, from an earlier period. One of the most eccentric games is still name in Edinburgh. The player swings a fingerless ball between his legs and heaves it at the pins. In doing so, he "flops" onto the lane on his stomach. There were and still are many variations of ninepins in Western Europe. Likely related are the Italian bocce, the French petanque, and British lawn bowling. Undoubtedly, the English, Dutch and German settlers all imported their own variations of bowling to America. The earliest mention of it in serious American literature is by Washington Irving, when Rip Van Winkle awakens to the sound of "crashing ninepins". The low permanent American bowling location probably was for lawn bowling, in New Yorks Battery area. Now the heart of the financial district, New Yorkers still call the baseborn plot Bowling Green. The game had its ups and downs in America. An 1841 Connecticut law made it illegal to maintain "any ninepin lanes", probably because bowling was the object of much(prenominal) gambling. But the problem, of course, also evidenced its popularity. Also, many captains of industry chose to install a lane in their mansions. While it is uncertain where the tenpin game evolved, by the late 1800s it was predominant in many states such as New York, Ohio and as far "west" as Illinois. However, details like ball weights and pin dimensions varied by region. But that changed when restauranteur Joe Thum fin... ...h (final) frame, they are allowed two more deliveries. If a player makes a spare in the tenth frame, they are allowed one more delivery.Generally, the scorecards are mark with symbols to say what happened.A strike is marked by XA spare is marked by /A miss (where no pins were scored from a ball) by a -A foul is marked by FA number states how many pins were scored. There are two boxes per frame for each ball, tho the final frame, which has three boxes, to allow for a strike or spare in the final frame.The score adds up throughout the ten frames to provide the goal s core.Career opportunitiesThere are many flights directly or indirectly connected to bowling.Being a professional Bowler is the most obvious career opportunity, and probably the one with the best chance to get rich. Another way to work with bowling would be as a bowling coach or trainer. As a member of the ABA or ABC you can get involved in national bowling issues without actually practicing the sport. Strike Ten offers many job indirectly related to bowling. Strike Ten is the centralized marketing, management, television and licensing company for the bowling industry in the United States.

Essay --

capitalismCapitalism is the result of a process in which economic activities and relationships that carry these mechanisms have been generating increasingly complex operation.PHASES OF CAPITALISMThe origins of capitalismSince the sixteenth coke, some European countries such as England and the Netherlands favored the development of commercial activities in order to obtain larger quantities of precious metals (gold, silver), it was believed that the riches of nations depended on Accumulation of these metals. That was c totallyed mercantilism.This commercial activity, driven by states, benefited some specific factors of society, bourgeois merchants and bankers, and produced a significant accumulation of equity . In the eighteenth century that capital was invested in the creation of the first industries.This pre-capitalist economic system called mercantile capitalism.Liberal capitalism.In the late eighteenth century, some European countries initiated a technological transformation of the means of production and the organization of production is what is known by the name of industrial change.The factory and steam were the symbols of the revolution it established the foundations of capitalism this revolution affected the economy and affected the social or political organization. the two most characteristic features of this capitalism are1 -. Factories were small and occupied a small number of workers. The property and capital were, in most cases, family origin.. 2 - this time more vigorously defended the idea of economic freedom at all costs, hence the name of liberal capitalism.Financial CapitalismTook place from 1870 to 1914. Economic growth in this period was linked to the emergence of finance capital , t... ...men, an educational system interfered by vested interests, the division of society into numerous caste groups and social classes (rich and poor political parties football fans etc.), delivery of mass media capitalists in order to institute in the po pulation through radio television and other media individualism and Cultural corruption. Capitalism through these known methods to adapt and change over time to perpetuate its domination (colonialism laissez faire, military and economic imperialism, neocolonialism, mixed economy. Multinational corporations, monopolies and oligopolies. merger of companies etc. ..) To counter these methods must be created massive campaigns of alternative cultural distribution through media such as radio, tele vision, magazines etc.. Should be initiated campaigns and mass movements educating and alerting the public about this type of exploitation

Free College Essays - The Sword In The Stone :: Sword in the Stone Essays

The Sword In The Stone Kay Gets What He Deserves     At the end of The Sword in the Stone, it is true that Kay does receive the nervy end of the divide because he, being the son of a noble and a knight, and the wart, comparatively nonhing but a squire to Kay became the King of England when Kay thought himself more fitted and collapse for the postition. However, throughout the Boys childhood, Kay kept up(p) the dominant position in their relationship. I deem that it is save fair that in the end, justice is served and theWart gets to rule over Kay.   When the boys were young, Kay maintained a dominant position over the Wart, constantly reminding and humiliating him by saying that he "was not a proper son" and "Kay seemed to regard this as make him inferior in some way". Because Kay constantly reminded the Wart that he "was not a proper son" and said that he was inferior, touch the Wart, he learned to simply give in to Kay and always let him get his own way. After this constant torment and opportunities only available to Kay, I think that it is only deserving that, in the end, the Wart becomes more powerful and important than Kay, Sir Ector and the other people who had always ruled him.   I think that the Wart was a correct person to Kay and although he may not have been superior to Kay, he certainly had a discover personality and was kinder than Kay. With Merlyns education, the Wart learned not only how to lead well, but also to be a better person, and Merlyn taught him much about how to treat other people with respect and to relate better with them. When the Wart meets Robin Wood and Maid Marion, he learns through Marion that women are no different to men and should be treated equally. He is also taught the vacuity of fury when he requests a joust between Sir Grummore and King Pellinore. Before the joust, Wart thinks that it is noble and brave to fight, but after seeing t he Free College Essays - The Sword In The Stone Sword in the Stone Essays The Sword In The Stone Kay Gets What He Deserves     At the end of The Sword in the Stone, it is true that Kay does receive the rough end of the deal because he, being the son of a noble and a knight, and the Wart, comparatively nothing but a squire to Kay became the King of England when Kay thought himself more qualified and better for the postition. However, throughout the Boys childhood, Kay maintained the dominant position in their relationship. I think that it is only fair that in the end, justice is served and theWart gets to rule over Kay.   When the boys were young, Kay maintained a dominant position over the Wart, constantly reminding and humiliating him by saying that he "was not a proper son" and "Kay seemed to regard this as making him inferior in some way". Because Kay constantly reminded the Wart that he "was not a proper son" and said th at he was inferior, upsetting the Wart, he learned to simply give in to Kay and always let him get his own way. After this constant torment and opportunities only available to Kay, I think that it is only deserving that, in the end, the Wart becomes more powerful and important than Kay, Sir Ector and the other people who had always ruled him.   I think that the Wart was a better person to Kay and although he may not have been superior to Kay, he certainly had a better personality and was kinder than Kay. With Merlyns education, the Wart learned not only how to lead well, but also to be a better person, and Merlyn taught him much about how to treat other people with respect and to relate better with them. When the Wart meets Robin Wood and Maid Marion, he learns through Marion that women are no different to men and should be treated equally. He is also taught the pointlessness of violence when he requests a joust between Sir Grummore and King Pellinore. Before th e joust, Wart thinks that it is noble and brave to fight, but after seeing the

International Joint venture Essay

International reciprocal Ventures (IJVs) are becoming increasingly popular in the credit line world as they aid companies to form strategic coalitions. These strategic alliances allow companies to gain competitive advantage through access to a partners resources, including markets, technologies, capital and people. International stick Ventures are viewed as a practical vehicle for knowledge transfer, such as technology transfer, from multinational expertise to local companies, and such knowledge transfer base kick in to the performance improvement of local companies. Within IJVs one or more(prenominal) of the parties is located where the operations of the IJV take place and also have-to doe with a local and foreign comp both. Basic Elements of an IJVContractual Agreement. IJVs are established by express contracts that consist of one or more sympathys involving two or more individuals or organizations and that are entered into for a specific business purpose.Specific Limited Purpose and Duration. IJVs are formed for a specific business objective and can have a restrain life span or be long-term. IJVs are frequently established for a limited duration because (a) the complementary activities involve a limited amount of assets (b) the complementary assets have only a limited service life and/or (c) the complementary production activities entrust be of only limited efficacy.Joint Property Interest. Each IJV participant contributes property, cash, or other assets and organizational capital for the pursuit of a common and specific business purpose. Thus, an IJV is not merely a contractual relationship, but rather the contributions are made to a newly formed business enterprise, usually a corporation, limited liability company, or partnership. As such, the participants acquire a stick property interest in the assets and subject matter of the IJV.Reasons for Forming a Joint Venture at that place are many motivations that lead to the formation of a JV. They i ncludeRisk Sharing Risk sharing is a common reason to form a JV, particularly, in highly capital intensive industries and in industries where the high costs of product development equal a high likelihood of failure of any particular product.Economies of Scale If an industry has high fixed costs, a JV with a larger company can provide the economies of scale necessary to cope globally and can be an efficacious agency by which two companies can pool resources and achieve critical mass.Market Access For companies that lack a basic understanding of customers and the relationship/infrastructure to distribute their products to customers, forming a JV with the right partner can provide instant access to established, efficient and effective distribution channels and receptive customer bases. This is important to a company because creating new distribution channels and identifying new customer bases can be super difficult, time consuming and expensive activities.Geographical Constraint s When on that point is an prepossessing business opportunity in a foreign market, partnering with a local company is attractive to a foreign company because penetrating a foreign market can be difficult both because of a lack of experience in such market and local barriers to foreign-owned or foreign-controlled companies.Funding Constraints When a company is confronted with high up-front development costs, finding the right JVP can provide necessary finance and credibility with third parties.Benefits galore(postnominal) of the benefits associated with International Joint Ventures are that they provide companies with the opportunity to obtain new capacity and expertise and they allow companies to enter into think business or new geographic markets or obtain new technological knowledge. Furthermore, International Joint Ventures are in most cases have a short life span, allowing companies to make short term commitments rather than long term commitments. Through International Joi nt Ventures, companies are given opportunities to increase shekels margins, accelerate their revenue growth, produce new products, expand to new domestic markets, gain pecuniary support, and helping scientists or other professionals that have unique skills that will benefit the companies. StructureInternational Joint Ventures are developed when two companies work to get goingher to meet a specific goal. For example, companion A and Company B first begin by identifying and selecting an IJV partner. This process involves several step such as market research, partner search, evaluating options, negotiations, business valuation, business planning, and due diligence. These steps are taken on by each company. There are also legal procedures involved such as IJV agreement, ancillary agreements, and regulatory approvals. in one case this process is complete, the IJV Company is formed and during this final procedure the steps taken are formation and management.ManagementThere are two t ypes of International Joint Ventures dominant parent and shared management. Within dominant parent IJVs, all projects are managed by one parent who decides on all the functional managers for the venture. The table of directors, which is made up of executives from each parent, also plays a key role in managing the venture by do all the operating and strategic lasts. A dominant parent enterprise is beneficial where an International Joint Venture parent is selected for reasons outside of managerial input.FinanceWhen two or more partners get together and form an International Joint Venture agreement, they must decide early on in regards to what the financial structure will entail as this will aid in management and control. Some of the steps include establishing the capital required to start the IJV, the impact of securing a strong strategic alliance partner, and financial reporting. Once an arrangement is made, a tax-planned spliff venture will be created which will aid in maximizing the after-tax returns.Factors affecting IJVEconomic Factors unfortunate formation and planningProblems that arise in spliff ventures are usually as a result of poor planning or the parties involved universe too hasty to set up shop. For example, a marketing strategy may fail if a product was inappropriate for the joint venture or if the parties involved failed to appropriately asses the factors involved . Parties must pay attention to several analysis both of the environment and customers they hope to operate in. Failure to do this sets murder a bad tone for the venture, creating future problems. Unexpected poor financial performanceOne of the fastest ways for a joint venture is financial disputes between parties. This usually happens when the financial performance is poorer than expected either due to poor sales, cost overruns or others. Poor financial performance could also be as a result of poor planning by the parties before setting up a joint venture, failure to approach th e market with capable management efficiency and unanticipated changes in the market situation. A good solution to this is to evaluate financial situations thorough before and during very step of the joint venture.Management problemsOne of the biggest problems of joint ventures is the ineffective blending of managers who are not used to working together of have entirely different ways of sexual climax issues affecting the organization. It is a well-known fact that many joint ventures come apart due to misunderstanding over leadership strategies. For a successful joint venture, there has be understanding and compromise between parties, respect and integration of the peculiaritys of both sides to overcome the weaker points and make their alliance stronger. Inappropriate management structureIn a bid to have equal rights in the venture, there could be a misfit of managers. As a result, there is a major slowdown of decision making processes. Daily operational decisions that are best ma de quickly for more efficiency of the business tends to be slowed down because there is now a committee that is in place to make sure both parties support every little decision. This could distract from the bigger picture leading to major problems in the long run.Cultures FactorsWhen a joint venture is formed, it is literarily an attempt at blending two or more cultures in the hope of leveraging on the strength of each party. Lack of understanding of the cultures of the individual parties poses a huge problem if not addressed. A common problem in these multi-cultural enterprises is that the culture is not considered in their initial formation. It is usually assumed that the cultural issues will be addressed later when the new unit has been created. Usually, compromises are reached and certain cultural from the parties are unbroken on while others are others are either out rightly discarded or modified.Pros and Cons for IJVThe joint venture is becoming a popular way for companies th at outsource their operations to retain a piece of the ownership pie. The creation of a new legal entity during the launch of a joint venture comes with its share of ups and downs. On the plus sideJoint ventures enable companies to share technology and complementary IP assets for the production and delivery of innovative goods and services. Joint ventures can be used to reduce political friction and improve local/national acceptability of the company.Joint ventures may provide specialist knowledge of local markets, gateway to required channels of distribution, and access to supplies of raw materials, government contracts and local production facilities.In a growing number of countries, joint ventures with host governments have become increasingly important. These may be formed directly with State-owned enterprises or directed toward national champions. On the minus sideA major problem is that joint ventures are very difficult to integrate into a global strategy that involves substa ntial cross-border trading. In such circumstances, there are almost inevitably problems concerning interior and outward transfer pricing and the sourcing of exports, in particular, in favor of wholly owned subsidiaries in other countries. Problems occur with regard to management structures and staffing of joint ventures. Many joint ventures fail because of a conflict in tax interests between the partners.Disputes & AgreementsDisputesWhen two or more partners agree on an International Joint Venture, there are possibilities for disputes to arise. Particularly in IJVs, there can be issues between the partners who are likely to want their home countrys governing integrity and jurisdiction to apply to any disputes that may come up therefore, to avoid such a problem, a neutral governing law and jurisdiction is chosen in some cases. A popular dispute resolution technique used in IJVs is arbitration however, many times a judicial system process is given priority as this system has more authority. Other dispute resolution strategies utilized are mediation and litigation. AgreementsEntering into an International Joint Venture agreement begins with the selection of partners and then generally this process continues to a Memorandum of Understanding or a Letter of Intent is signed by both parties. The Memorandum of Understanding is a document describing an agreement between parties. On the other hand, a Letter of Intent is a document outlining an agreement between the parties before the agreement is finalized.Examples of successful IJVSony-Ericsson is a joint venture by the Japanese consumer electronics company Sony Corporation and the Swedish telecommunications company Ericsson to make spry phones. The stated reason for this venture is to combine Sonys consumer electronics expertise with Ericssons technological leadership in the communications sector. Both companies have stopped making their own mobile phones. Omega Navigation Enterprises Inc. is an international pro vider of marine transportation services focusing on seaborne transportation of refined fossil oil products. One of the vessels, namely the Omega Duke, is owned through a 50% controlled joint venture with Topley Corporation, a wholly owned subsidiary of Glencore International AG (Glencore).They have also formed an equal partnership joint venture company with Topley Corporation, namely Megacore Shipping Ltd.

Chapter 7 Notes: Auditing and Assurance Services

Chapter 7 Overall scrutinize Approach for the Revenue and Collection Cycle * Audit take chances- the seek that auditors will issue and unqualified opinion on financial statements that contain a material misstatement * Inherent pretend and find out risk * 3 step approach for audit risk model * Set audit risk at desired levels * Assess risk of material misstatement Determine detection risk based on the level of audit risk and risk of material misstatement * The components of the audit risk model ar assessed on an assertion-by-assertion basis * This judgement recognizes that certain assertions assume an increased level of importance and are of more interest to auditors than differents * Existence assertions is most-valuable in the audit or A/R and the occurrence is important for gross sales * If the audit police squad estimates that swear risk is below maximum they need to perform test of controls to confirm that the control activities are operating effectively and that th e auditors sign strategy is sound LO1 Inherent Risk in the Revenue and Collection Cycle Revenue Recognition Revenue Recognition- written text revenues in the entities To be recognized revenues essential be realized or realizable or earned * Revenue earning activities involve delivering or producing goods, rendering services, or performing other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits awarded by the revenues * All criteria must be met for revenue to be realizes, realizable, or earned * Persuasive evidence of an arrangement exists * Delivery has occurred or services have been rendered * The sellers price to the buyer is fixed or determinable * Collectability is reasonably ensured Collectability of A/R In most companies, a portion of accounts receivable will not be paid. GAAP requires clients to provide and estimat ion of uncollectable amounts and provide and allowance for it.Estimation of allowance for doubtful accounts place be immanent and difficult for the client and the auditor. A reason for difficulty can be changing economic conditions. Customer Returns and Allowances Sometime guests have the right to return smart or unsold merchandise. An appropriate evaluation of revenue can be performed when these agreements are in the purchase contract and disclosed to the auditor. Clients may enter into unceremonial right of return agreements with customers unknown to the auditors. Liabilities for known return, warranties, and other potential obligations are very much very difficult to estimate. Companies with new products or technologies have an even high inherent risk in these areas.LO2 Revenue and Collection Cycle Typical Activities Basic activities in the revenue and collection round of golf are 1. Receiving and processing customer orders 2. Delivering goods and services to customers 3. Billing customers and accounting for A/R 4. Collecting and depositing cash received from customers Entity Level Control It is important that auditors consider the entity-level controls in all processes and procedures. In the revenue process, management should have a process for continually revaluationing revenue and comparing it to the budgets and forecasts. Management should constantly scrutinize total write-offs of A/R, merchandise returns, and the opportuneness of collections.Physical control over inventory and stores must include entity level control such as id badges and restricting access to facilities. Receiving and Processing Customer Orders, Including Credit Granting * Customers can initiate sales by mailing P/Os, call or fax , emails, websites or go to the phycial locations. * It is important that doctrine sales are authorized to ensure that the customer will be able to pay for the good or services * Access to master lodge for additions, deletions, and other changes mu st be limited to responsible people * If these controls fail, orders might be processed for fictitious customers, accredit might be approves for bad credit risks, and shipping documents might be created for goods that do not exists in the inventory. Customer orders, shipping documents, and invoices should be in prenumbered sequence so the placement can contain the sequence and tally whether any transaction have not be record or have been duplicated Delivering Goods and Services to Customers Physical custody of inventory - storeroom or warehouse - absentred to shipping department upon authorizations of the shipping order that permits the inventory clerk to release good to the shipping department. Proper authorization is important. Employees that perform each step to should transfer documents making them accountable. This prevents employees from misappropriating the goods or shipping product to friends without billing them. A bill of lading is a form that the carried signs to ve rify the goods shipped.A packing slip describes the good universe shipped is often included with the shipment Billing customers and Accounting for A/R When delivery or shipment is complete, the system finishes the transaction by filing a shipment record and preparing a final invoice for the customer. A sales invoice is the bill sent to the customer that indicates the amount due. People who have the bureau to enter or alter these transactions or change the invoice before it is mailed to the customer should not have any authorization, custody, or save responsibilities. There should also be physical protection of the files. Files that are lost or destroyed are unlikely accounts to be collected. With that said the records are assets.Audit cause in Management Reports and Data File Computerized processing of revenue and cash receipts transaction enables management to generate several reports that can provide important audit evidence. Pending Order Master File- sales transactions that were initiated but not yet completed or recorded as sales. May represent shipments that were made but not recorded in the sales daybook or could not be matched to a customer order. Credit Check Files- Computerized system may male automatic credit checks, but up to date maintenance of the credit information is very important. A sample of the credit check file can be tested for current status.Price List Master File- Computers system may produce customer invoices automatically but if the price tend master is incorrect the billings will be incorrect Sales Detail (journal) File- the detailed sales entries, including the shipping references and dates, should be in the sales detail (journal) file Sales Analysis Reports- Sales that are classified by product lines provide required information for the business segment disclosures A/R itemisation and Aging- The A/R listing of customers balances is the actual a/r property Receipts Listing- The cash receipts journal contains all the detail e ntries for cash deposits and assign to various accounts Customer Statements- Probably the best control over whether cash is received and recorded is the customer LO3 Control Risk Assessment Control risk assessment is important because it governs the nature, timing, and extent of substantive procedures that will be applied in the audit of account balances in the revenue and collection cycle.Balances include Cash in bank, A/R, Allowance for doubtful accounts, Bad Debts, Sales revenue Control Considerations Control for proper separation of responsibilities should be in place and operating. It involves divergent people and different departments performing the sales and credit authorization custody of good and cash and record keeping for sales, receivables, inventory, and cash receipts. The following control activities should be in place to prevent and detect errors 1. No sale order should be entered w/o a customer order 2. A credit check code or manual signature should be recorded for authorization 3. Pending order flies should be reviewed frequently to avoid misadventure to bill and record shipments Test of ControlsAn organization should have control activities in place and operating to prevent, detect, and correct accounting errors. Auditors can perform tests of controls to determine whether bon ton personnel are properly performing controls that are said to be in place. If personnel in the organization are not performing their control activities effectively, auditors need to design substantive procedures to try to detect whether control failures have produced materially misstated account balance. Dual testing involves selecting samples to obtain evidence about control over completeness in one direction and control over occurrence in the other direction.Completeness is whether all transactions that occurred were recorded and the occurrence direction determines whether recorded transactions represent valid economic events. Summary Control Risk Assessment Audi tors must evaluate the evidence obtained from an understanding of internal control and from tests of controls. The initial process of obtaining an understanding of the companys control and the later process of obtaining evidence from test of controls are two phases of control risk assessment. It control risk is assessed to be very low, the substantive procedures on the account balances can be reduced. It the test of controls reveal weakness, the substantive procedures need to be designed to lower the risk of failing to detect material misstatement in the account balances.LO4 Substantive Procedures in the Revenue and Collection Cycle When considering assertions and obtaining evidence about A/R and other assets, auditors must emphasize the existence assertion. It is important because companies and auditors have found themselves in malpractice lawsuits by issuing unqualified reports on F/S that have exaggerated assets and revenues. Company asserts existence by putting assets on B/S An alytical Procedures During an audit, a variety of analytical comparisons might be employed, depending on the destiny and the nature of the business. Comparisons of asset and revenue balances with recent history might help detect overstatements. Account interrelationships can be used in analytical procedures.A/R write-offs should be compared w/ estimates of doubtful accounts Confirmation of Accounts and Notes Receivable The use of validations for A/R is considered a required audit procedure by audit standards. If auditors hire not to use them they should document justification. A positive confirmation asks the customers to respond whether the balance is correct or incorrect. A variation of a positive confirmation is a blank form. A blank confirmation doesnt contain the balance customers fill it in themselves. Negative confirmation asks for a response except if something is wrong with the balance. Lack of response to negative confirmation is considered evidence that the account is fairly stated.Negative form is used mostly when the risk of material misstatement is considered low. Alternative Procedures a good deal clients customers are not willing or able to return the confirmation. They may not be able if, they are on a voucher system that lists payables by invoice instead of by vendor account. If this happens auditors have to perform alternative procedures to ensure existence. This includes examining 1. subsequent cash receipts (this is often performed even when customer has confirmed the account) 2. Sales orders, invoices, shipping documents 3. Correspondence files for past due accounts Review for Collectability Primary evidence cleared from the confirmations relates to existence.The audit team must review accounts for collectability and determine the adequacy of the allowance for doubtful accounts in support of the valuation assertion. To do this, auditors review subsequent cash receipts from the customer, discuss unpaid accounts with the credit manage r, and examine the credit files. Credit files should contain the customers financial statements, credit reports, and correspondence between the client and the customer. Based on this evidence, the audit team estimates the likely amount of the nonpayment for the customer, which is included in the estimate of all allowance for doubtful accounts. Cutoff and Sales Returns Auditors must make sure that sales are recorded in the proper period.The employ sales cutoff test which are test that ensure that sales are recorded in the proper period, generally when they are shipped, and that the cost of the sales is recorded and removed from inventory. Procedures include tracing shipping documents before and after social class-end to the sales journal to ensure the sale was recorded in the proper period. Credit memos for returns after year-end are vouched to receiving reports. Any goods returned after year end that were sold during the year being audited should be deducted from sales. Rights and Obligations Companies may sell or factor (the actions to sell A/R to another party, the factor, at a discount from face value) to gain cash immediately.It is difficult to determine whether receivables have been sold b/c customers do not usually know that someone else actually owns their account. The cash goes to the original seller who passes it on to the factor. Inquiring of management and examining support for large cash receipts is the best way to detect these transactions. Presentation and Disclosures The accounts in the revenue cycle require certain disclosures. These disclosures must ensure that the presentation and disclosure assertions of occurrence, rights and obligations, completeness, classification, accuracy and valuation, and understandability have been met. Receipt of confirmation information by email or fax is becoming more common. Auditor may receive an oral response to confirmation.

Persuasive Opinion Writing Essay

Write a response for each of these activities. At the end of the lesson, click the tie-in on the final screen to open the Student Answer Sheet. Use the sample answers to evaluate your own work.1.Analyzing Editorialsa.Select a newspaper from this list of prominent newspapers, and direct a variety of recent editorials. Then read some editorials from one or two additional newspapers from different parts of the country. What do you notice or so the editorial topics and judgements selected from different newspapers throughout the country?Type your response here They all involve different ways of tone and language use in the newspapers.b.Analyze one of the editorials you read. Write a paragraph that answers these questionsWhat was the subject of the editorial?What was the authors order on the topic?How did the author support his or her opinion? (Give specific examples from the text, such as facts, quotes, and statistics.)Type your response herec.Errors in logic, or fallacies, can make an argument appear weak andun convincing. Read active good arguments versus fallacies, and complete the five exercises. Then write two syllogisms of your own that are based on fallacies, and explain their logical errors. You might choose from these fallacies stiffness problem, post hoc, slippery slope, straw man, inconsistency, begging the question, false dilemma, non sequitur, and ad hominem.Type your response hereHow did you do? Check a box below.0 Nailed ItI included all of the same ideas as the sticker response on the Student Answer Sheet.0 Halfway ThereI included near of the ideas in the model response on the Student Answer Sheet.0 Not GreatI did not include any of the ideas in the model response on the Student Answer Sheet.Teacher-Graded ActivitiesWrite a response for each of the following activities. Check the Evaluation section at the end of this schedule to make sure you have met the expected criteria for the grant. When you have finished, submit your work to your te acher.1.Write a LetterOn the editorial page of most newspapers, you will too find letters that people have write to the editor in response to articles or opinion columns. Write a letter to the editor stating your position on the editorial you analyzed in activity 1b. Your opinion may agree or disagree with the editorial. If you agree with the authors opinion, be prepared to add further support (such as research, examples, and analysis) to your statement. Write your letter in business letter format. Be sure to include aclear exposition of the issue and compelling evidence to support your opinion. And, remember to use persuasive language.Type your response here2.Debate a TopicWork with a meeting to brainstorm a list of current debate topics. Decide which side of the issue you will research (pro or con), and have another student espouse the opposite stance. Agree on a time to hold a mock debate in which each of you will state your position on the topic and present your supporting research. Be sure to submit your position in written form, and cite any sources, electronic or print, that you have used. embarrass use of persuasive strategies, such as loaded words and repetition, while avoiding fallacy and illogical thinking in your argument. You may want to add visuals (photographs or data tables) to your presentation to make your argument even much convincing. At the conclusion of the debate, poll the audience to determine their opinions as to which side presented the more convincing argument.Type your response hereEvaluationYour teacher will use these rubrics to evaluate the completeness of your work as well as the clarity of thinking you exhibit. natural action 2 Write a LetterCriteriaDistinguished(4 points)The topic of the editorial and the authors position are both clearly stated in the letter. The students position on the topic is supported with three or more statements of fact or supporting data providing compelling evidence. The assignment is written in the form of a letter with an appropriate greeting and closing and a developed body. The tone and language of the letter are overlord and persuasive. The letter is free of grammar, punctuation, and spelling errors. Proficient(3 points)The topic of the editorial and the authors position are both stated in the letter. The students position on the topic is supported with two or more statements of fact or supporting data providing evidence that is somewhat compelling. The assignment is written in the form of a letter with an appropriate greeting and closing and a developed body. The tone and language of the letter are mostly captain and persuasive. The letter is mostly free of grammar, punctuation, and spelling errors. Developing(2 points)The topic of the editorial and the authors position are both understood, although perhaps not well stated. The students position on the topic is supported with two or more statements of fact or supporting data. The assignment is written in the for m of a letter with a greeting, closing, and body. The tone and language of the letter are somewhat professional and persuasive. The letter contains some grammar, punctuation, and spelling errors. Beginning(1 point) any the topic of the editorial or the authors position is not clear or evident. The students position on the topic is minimally supported. The assignment is written in the form of a letter, but either the greeting or the closing is missing. The tone and language of the letter are more informal than professional and are not very persuasive. The letter contains several noticeable errors in grammar, punctuation, and spelling.

Political Contention Essay

Solita Collas-Monsod is a professor at the University of the Philippines Diliman and a writer in the Philippine free-and-easy Inquirer. Solita Collas-Monsods article entitled The Trillanes Myth was published or appe atomic number 18d in the Philippine Daily Inquirer and was last updated in September 3, 2007. The author was able to catch the attention of its audience, and she was able to effectively usance the title of her article to give a birds eye view of what is stored for the readers.She also starts her column through a statement of her stand regarding the emergence being discussed. The author wanted to show or inform the audience and or the readers of the Philippine Daily Inquirer about the Trillanes group which started a coup detat d etat in Oakwood Hotel, or the well known Oakwood Mutiny, wherein there were 300 uniformed military officers and men who were guided or led by Sen. Antonio Trillanes IV.Her arguments also state that the Court, led by July 25 order of RTC Judge Oscar B. Pimentel, should continue its firm stand with regards to imposing the necessary law or make out political sympathies authority, without validation of the badges of inequality. She assumed that the world, more specifically the sympathizers of the Trillanes group or the military officers, should not be deranged or persuaded by the idealisms and principles of the Trillanes group.She also states that the audience, we, should not be blinded by the myths or lies which the Trillanes group gives us, and that we should stick or be firm with our government rules about coup detats. Solita Collas-Monsod values the integrity and in seeking proper justice for such violators of the law. She strongly believes that proper justice or punishment in accordance with the government laws should be oblige on the Trillanes group, and we should do this objectively, not subjectively.Monsod was able to define terms clearly in her article. Solita Collas-Monsod did her assignment or did basic resear ch, thus, she was able to support her arguments with ample and ample facts. The argument for me is successful, and it does convince me. There argon facts or sufficient supporting statements used by Monsod in her article and these facts or statements seem really reliable. My beliefs and disputation of thinking was the same as Monsod with regards to the Oakwood Mutiny, more specifically about the Trillanes group.Monsods argument strengthened my former belief about proper government execution of its laws . Politically speaking, this is really an eye-opening article not only to the public but to the government and its officials as well, more specifically to the discriminatory Court. There are times when I had small doubts with regards the Judiciary system of the Philippines before, but because of Monsods article, and facts that she stated about the actions taken by the Court, led by Judge Pimentel, these doubts are not gone.I believe that indeed, the political world still has its imp artiality. Solita Collas-Monsods article affects the political process by simply strengthening the implementation of Judicial law and in informing the public about the Trillanes group. The government and the public, or the audience, are at the advantage, whereas the Trillanes group is definitely in the losing end. Work Cited Collas-Monsod, Solita. The Trillanes Myth. The Philippine Daily Inquirer, 2007.

Essay Animal

Eating Animals by Jonathan Saffron Foyers he talks about his journey as a m feast eater. Fore discuses his family eating styles and how he believe he will raise his son. Food is key for every person, but what you eat and what you dont eat shapes who you are. Fore and his wife both had very finicky views on being meat eaters. In a way they both hated what they were doing, but because of they way they were brought up they could not stop them from doing so. For this same origin he split uped researching on how he should raise is unborn child, meat eater or vegetarian.Fore starts off by talking about his grandmother and how her eating habits and prep methods affected them as children. The grandmother, also known as Greatest Chef who ever lived, had been threw the depression and many vulnerable times. Fore tells us she had very strict rules on letting food go bad and throwing away expired food. She had seen such harsh times that she mad sure she always made the right total of food so nothing would ever go to waste. The grandmother had seen the worst oftentimes, but she made sure her family ate well but did not reconcile what they have for granted.Fore believes many people do not understand what and whom they are eating. He also falls under this category he does not think himself out. Offers talks about how people have pet dogs and view them as a part of family, but on the other hand cook and eat a chicken. He tries to grasp this idea that has been passed down generation after generation but he cannot come to a solid conclusion on why this happens. And with his new born on the way he is looking into if he wants to pass on these beliefs to his child or to change what has been passed down and start something new.

Historical Recount: Marco Polo and His Voyage to China Essay

In 13th and 14th centuries, many people believed that Marco polo and his family have been one of the first Europeans to visit China with a famous take The touch offs of Marco Polo that had been written by a writer called Rustichello. The most appealing thing about Marco Polo is that Marco and his contract were not explores. Marco Polo was born in 1254 in Venice, Italy. He grew into a wealthy merchant family and had an education, which would have prepared him for a career in business. Marco learned basic literacy skills, arithmetic, restrain- keeping, and the basic theology of the Latin Church. He also had an well-educated knowledge of French and Italian. In 1260, Marco Polos father and uncle, Nicolo and Maffeo Polo traded regularly with Orient. They had spent a lot of time in Constantinople, Crimea and around the Balkans. When Marco was six years old, his father and uncle set out on their trip to Far East. In 1265, they arrived at the court of Kublai Khan, the Mongol emperor who ruled over two thirds of Asia and asked them to bring coulomb European priests to his court.In 1269, Nicolo and Maffeo polo returned to Venice, and they had known that Marcos mother had died while they were on their journey. In 1271, Marco Polo joined his father and uncles another journey east. They passed through Armenia, Persia, Afghanistan and on the Silk Road to China. After three years, the Polos reached China. In this time, Marco father introduced him to Kublai Khan and certainly, the King was thoroughly engrossed in Marcos knowledge and his behavior. So that, Marco family had got important positions at the kings court. The Polos stayed in Kublai Khan court for 17 years. They had much of gold and jewels but they always worried about returning Venice. Marco Polo feared that if Kublai Khan died, he would not get his property out of the country because Kublai Khan was in late seventies. Finally, in 1292 Kublai Khan allowed Polos to come home on one source that they accompanie d Princess Kokachin whose Kublai Khans daughter and her wedding party to Persia.After two years, the Polos arrived in Persia before continuing their journey home. In 1295, Marco Polo arrived Venice where was currently at contend with Genoa. Marco was commander of a Venetian galley in the war against Genoa. After that, his ship was destroyed, so Marco was taken as a prisoner of war by the Genoese. For one year in prison, he met a writer called Rustichello of Pisa Marco related clearly to him stories of Marcos travels and experiences in China,which then became a book The Travel of Marco Polo. In the summer of 1299, Marco Polo was released from prison in Genoa and returned home in Venice where he had been keeping doing business.In 1300, he married Donata Badoer and together they have three daughters. Marco Polo lived in Venice until he died of old age in 1324 at 70 of age. Although Marco Polo and his family were not the first Europeans to reach China by land, some of information in hi s book is a geographical reference in Asia, and it becomes useful experiences with many explorers for centuries later. The book also includes understanding about the Silk Road and Far Easts culture.

As readers we feel confused by the events of the first chapter

From the outset, Bront creates an air of mystery in both the characters and setting that contributes to the confusion felt by the proof lector. more an(prenominal) of the ideas and symbols employd in the root chapter of the book epitomise the technique utilised by Bront throughout the raw. Wuthering heights has been described as a Chaotic novel1and many believe that it is intended to confuse and be haywireer the lecturer.after reading the first chapter, the reader is conf apply about the situation and questions be left unanswered. We are incertain about many of the facts. We know the date is 1801 and that Lockwood is a tenant of Heathcliffs at Thrushcross Grange, but we are unaware of any of the characters significance in the novel. We are introduced to the servant, Joseph, and briefly encounter Zillah, although we are not told her name. The reader is not informed of the relationships amongst any of the characters. Bront purposefully keeps the facts ambiguous, which emph asises the feelings of confusion.Bronts tone and style is mysterious and foreboding from the beginning. In particular, the use of descriptions such as gaunt, defended, jutting, crumbling and grotesque add to the unyielding feel of the novel from the start and the seemingly impenetrable frontage of the characters. As readers, we are intended to feel an affinity with Lockwood, who is portrayed as completely alien to the situation. Bront uses many symbols which continue throughout the novel to suggest this.When Lockwood first arrives at the highschool, the atmosphere is unwelcoming, a perfect misanthropists Heaven. His enchant to Wuthering high school is made difficult and uncomfortable, he did pull out his hand to unchain it, and then sullenly proceeded me up the causeway and the greeting is morose from Joseph, looking meantime in my face so sourly that I charitably conjectured he must have need of divine aid to digest his dinner. Heathcliffs abrupt perspective towards Lockwood , appeared to demand (his) speedy main course or complete departure. The doorway into the house is then guarded by grotesque carvings that reiterates that Lockwood is unwelcome.The famous essay, The Window Image in Wuthering Heights by Dorothy Van Ghent puts across the point that doors and windows are used symbolically in Wuthering Heights. Characters are unable, or find it difficult, to enter or leave Wuthering Heights. In the first chapter, we see a glimpse of this reality in Lockwoods uncomfortable entrance into Wuthering Heights. Phrases such as, gaunt thorns all stretching their limbs one way, as if craving alms of the sun give the impression of throng being trap, an idea expressed by Bront in the novel as a whole. Wuthering heights at first appears to be a place trapped in time, almost, completely re ranged from the stir of society. The building, date 1500 is 300 years old, which suggests a history to the building.Later in the novel, the perception that Wuthering Heights an d its characters are trapped is extended. The idea is epitomised by the ghost of Catherine that appears to Lockwood. The repeated use of doubles throughout the book as well adds to this effect. Hareton Earnshaw is inscribe on the entrance to Wuthering Heights and is also a character currently living at the Heights when Lockwood visits. The two Cathys in the novel notably add to the confusion and mystery created in the book. This heightens the effect of Wuthering Heights as a place which seems to defy time. There are many more display cases of this in the novel. detent Kermode has pointed out that the names on the windowsill when read left to rights show the elder Catherines life, but left to right, the youngers. This gives an example of how the characters lives are confusingly entwined during the course of the novel and adds to bewilderment in the reader.In the first chapter, we are introduced by Lockwood to the vast importance of weather in Wuthering HeightsWuthering being a si gnificant provincial adjective, descriptive of the atmospheric tumult to which its station is exposed in stormy weatherHere, Bront prefaces one of the most major symbols used in Wuthering Heights. Depiction of the novel, from modern films to old paintings inevitably includes the imagery of the moors and tumultuous sky and wild landscape.2Even in the opening paragraphs, the connotations suggested by words such as wilderness and jutting suggest a feeling of defencelessness to the reader. The landscape and weather is portrayed as all-present, frequently reoccurring in metaphors and in the characters themselves, such as the stormy3Catherine. The reader feels overpowered and confused by the depth of thought in the novel as a whole and the vagueness of the first chapter. Tumult, gaunt, crumbling and craving when used to describe the surroundings at Wuthering Heights, also, simultaneously describes the feeling of confusion and helplessness that the reader experiences at the beginning of th e novel.The confusion and feeling of being trapped in the novel is likely to be like a shot linked to Bronts own confusion and withdrawal from the world. Many of the Gondal poems Emily wrote as an escape included situations in which characters were trapped, lots in prisons from which they could only escape through the imagination. Scholars such as Mary Visack have noted a progression in Emilys work from the poems to the novel in this way.This poem by Bront shows uses of nature and weather, as easy as very powerful language, descending, drear, darkening, to describe the same feeling of loneliness and isolation depicted in Wuthering Heights.The night is darkening round me,The wild winds coldly blowBut a tyrant speckle has bound meAnd I cannot, cannot go.The giant trees are bendingTheir bare boughs weighed with snow,And the storm is fast descendingAnd withal I cannot go.Clouds beyond clouds above me,Wastes beyond wastes belowBut nothing drear can move meI will not, cannot go.The re ader feels not only an affinity with Lockwood and his own confusion and isolation, but also with Bronts own feelings at that time. Also, these feelings are symbolic of Cathys loss of power and helplessness later(prenominal) in the book. The reader feels isolated at first from the events of the text and unaware of what it means.Lockwood does not inspire confidence as a narrator during the first chapter. He frequently mis attempts things, leading the reader to mistrust his initial opinions and views, adding to the confoundment felt at the start of the novel. The homely, northern farmer that Lockwood would expect is deeply contrasted by the rather morose reality of Heathcliff. The contrasts themselves within Heathcliff are other cause for confusion. Bront frequently utilises Lockwoods judgements in this way to further cloud the readers mind.He is a dark-skinned gipsy in aspect, in dress and manners a gentleman.Heathcliffs description constantly contradicts itself. Lockwood then goes on to judge Heathcliff very quickly, by instinct. However, the overconfident manner in which he announces his opinions then dismisses them, No, Im running on to fast, puts the reader on guard. In his description of Wuthering Heights, Lockwoods view of what should be is opposed by the reality I observe no signs of roasting boiling or baking, about the huge fire-place. Bront uses dark imagery in phrases such as heavy black ones lurking in the shade, swarm of squealing puppies and other dogs haunted other recesses to punctuate the foreboding and unwelcoming feel to Wuthering Heights once again.The signs in Wuthering Heights appear to be unreadable. What Lockwood thought were cats were in fact dead rabbits. The dogs are four-footed fiends. The contrasting descriptions of Heathcliff are also perplexing and later Lockwood, and the reader, are unable to decipher relationships surrounded by the characters. We are unsure if Hareton is a servant or a cut across and we cannot understand Ca therines relationships with other characters. This is mirrored, later, when the reader is confused about the names on the windowsill. We are unsure whether the Catherines are the same person or not. Later still, the reader is confused again when the civilised Lockwood horrifically rubs the young girls articulatio radiocarpea against the broken glass till the blood ran down and soaked the bedclothes.The eclectic mix of styles and qualities of the book in frequent add somewhat to its confusion. There is a frequent use of ghosts and spirits, yet as Patsy Stoneman denotes, it has qualities of a very down-to-earth book4. In the first chapter we see a reflection of this mix in the grim descriptions, which contrast with both Lockwood and the lusty dame. The violence hinted at with the dogs contrasts again with these styles and is a direct precursor to events later in the book. Wuthering Heights is an extremely well-structured novel, in which Bront is able to control the readers thoughts and emotions to add to the powerful effect of the novel as a whole.In the first chapter, she is able to create an air of mystery, confusion and intrigue which is raise and expanded as the story unfolds. Still many critics find Wuthering Heights a preposterous text5 that is bear out to frontand refuses to make sense by normal standards. There are certainly many levels the book can be read and enjoyed on. However, I think the most profound message in the books confusion is the affinity it creates between Bront and the reader. This message is also mirrored later in the similarities between Bronts own character and Heathcliffs and the parallels drawn between Bronts own religious crisis and the character of Joseph. Essentially, Wuthering Heights is the only insight into the mysterious and reserved Emily Bront.

Maketing Process Various Element Essay

The focus is the commode intersectionion. A business orientated around production believes that the economies of scale generated by mass production leave behind reduce costs and maximise profits. In this process there is less focus on product design and packaging and even to be special or unique look, at the end guest are paying for the product and you pay for what you get. So for this is a plain merchandising in my opinion. growth Orientation This approach is almost opposite to the previous one.This type of companies believes that its products high fictitious character imbibe it a superior product. Neglecting some eons about the customers wants and needs. bargains Orientation pass the product, and then sell it to the target market. However as we know sales usually arent this simple. An effectual marketing strategy requires market and marketing research. Market Orientation This type of strategy puts e precise run to understand the customer and his needs. Market research is the key to launching new products or dish outs, every exclusive step.Jack Cohen started his business in a very critical period for the UK there where a viands shortage after the First World War and a big crisis just got to its top smudge was very difficult Jack Cohen applied a strategy of pile it high and sell it trashy. His strategy was a great success because he knew exactly what customers need and so for all his focus is to make sure there enough food for everyone. In London spot is limited he went outside to bigger space this step was a great success.Jack Cohen did reconcile to this problem of space by giving Tesco bigger place to promote its products. As he was think on sales and customer needs he should have been on top of it all time but it did buzz off a period where he didnt realise that people after second world war are changing and needs are not simple are very variable and complex, customers are looking for much than just what would satisfy their basic needs A nd thats where Tesco life-time cycle got into its down or decline thats where Tesco did face problem.After a wide a few(prenominal) years of hardship Tesco managers have had another way of sorting all in once acquiring help from local authorities this was the key door to a new era Tesco newly natural and adapting to the market needs segmentation of the market through offering different stores in size and product will make Tesco the though number1 of stores as different ages and categories is attracted, he had the price already in good and successful strategy low enough to attract individuals from low household income and the loyalty cards that offers more saving.According to (Kotler, Marketing management) marketing should be dealt with and visualised around minimum 4 elements, product, place, price, and promotion and in further editions of his book he added other elements to those as politic, public I think Tesco have a good name and long history and that needs to be highlighted more and more, a good marketing strategy needs on top of pricing as well positioning the product and make it unique in satisfying that assemblage of peoples needs, so for sibling a group of people and making a product to satisfy their needs and give it the price that makes them cheerful and promoting this product.Sale is the outcome or a result but dont forget to make them come back by giving after sale service, where the customer will be secure and happy knowing he has been backed up by you the seller. Your supermarket or place of shopping, its not provided where you buy your food supply from as well as the name that you trust and adhere to, as a business focusing on your existing customers its a better strategy than arduous always to win more customers. By listening to your customers and knowing their needs and the after sales service will give the company a longer life cycle.

Actual production Essay

The costumes worn by most other characters were further emphasis of the prude simplicity and attitude that the actors on stage exhibited. I felt it was incredibly important that the costumes werent as well mimsy. Quite often an approach to this cope with is to go down the puritanical route which is very clean, instead anal and tightly corseted.. A prime example of this was Elizabeth Proctor, who wore a very plain and tradition fair-haired(a) dress which in her part was very effective considering the plain and simple manner in which she was presented. some other inte pass offing fact was that both Proctor and Giles were dressed in leather working garments un corresponding the rest of the onstage characters. This seemed to create a subtle effect that seemed to single them out from everyone else, which was very successful wedded that both of them shargond the common attribute of being two of primitive characters who possessed the moral position of the storyline (the other one bein g Rebecca).One aspect of this outturn that I genuinely love was the sheer emphasis of the dramatic irony in the storyline. The prime example of this was at the very destruction of Act One, where the suspicion had reached a maximum and the time had come to try to get to the bottom of things and the head began (grasping Abigail) Abigail, it may be that your cousin is dying. Did you call the d poisonous last night? (p35). This part was the first field of study which added fuel to the dramatic irony factor. While Hale was saying these words, he seemed to grasp Abigail in a somewhat ridiculous fashion as if he was implying something that was more or less sexual.Abigail was al substances presented in this play as a flirtatious character with the typical characteristics of a temptress. Give me a word John. A soft word (her concentrated desire destroys his smile) (p17). However, despite her success in enticing the characters on stage, she was non in any way sexually attractive to any members of the audience. This instantly caused the members of the audience to feel bilk and ridiculed by the actions of the characters, hence instantly creating a disapproving impression of Abigail. Most importantly however, it served the function of creating a disagreement between the main characters and the audience and thus distances the spectators from the stage. This in addition to the use of setting mentioned earlier do the audience feel like the ones on the outside.By making us feel like the outsiders, we were almost able to see through the inside. Since generally, outsiders are able to perceive and see through what insiders are too blind and unable to see. Therefore, we all knew exactly what was going on behind the twisted and evil plots of Abigail, while the characters on stage cannot. Ironically enough, this is exactly what Arthur milling machine wanted. As mentioned before, we were seeing through his eyeball and metaphorically, this was like him seeing through the inh umane regime of McCarthyism while the common citizens of the US were unable to ensnare such things.After the unusual gestures that Hale used, Tituba soon entered the scene. Suddenly, it seemed almost out of nowhere, Abigail appeared to moreover randomly file Tituba of the crimes she herself had probably been guilty of. She made me do it She made Betty do it (p35). Even though this type of chemical reaction towards Titubas entrance to the scene was already in the stage directions, it was enhanced further by the way Abigail was acted by Sinad Matthews. While she spoke those words, she seemed to choke and stutter through her speech.The audience, who already organise a negative impression of Abigail were obviously highly suspicious of what she was doing and at this point, I felt that she patently was making it up as she went along. I was personally very surp rhytidoplastyd by the tremendously all over exaggerated manner that the actors responded. It created a sense of frustration for the audience when Hale suddenly responded to Abigails accusations in the exaggerated way that he did Woman, have you enlisted these children for the devil? (p36). Because Hale was presented so dramatically, it was irritating to see just how gullible and foolish he and other members of the town were.As the scene progressed, the time eventually came where Tituba confessed to the charges of witchcraft that were inflicted upon her. He say Mr Parris must be kill Mr Parris no goodly man, and he bid me rise out of my bed and cut your throat (p38). As a 21st century audience, we were instantly cognisant that there was no way that Tituba was telling the truth. While she confessed, Tituba was presented as a frenzied, out-of-control type of character. The way that she overdraw her speech made the audience feel that this was like an anticlimax to the huge build-up beforehand (i.e. the constant survey Hale used).Once again, Hales gullible reaction created a very frustrating skin senses f or the members of the audience. Eventually, the two ended up on stage in a ridiculous pose that made the audience cringe in disbelief. As ludicrous as the acting was, it created a very haughty effect in highlighting the sheer dramatic irony of the play and this was definitely one of the outflank features of the book that this production managed to achieve.This however also created a somewhat negative effect. Since the dramatic irony was forceful in a less serious tone, the following event lost the frightening factor to it that Arthur Miller may have wanted to portray. I know that its paranoid centre is still pumping out the equal darkly attractive warning that it did in the fifties. I must admit, while reading the text edition in the very last lines of the first Act I saw George Jacobs with the devil, I saw daintiness Howe with the devil etc (p39-40), I genuinely found the text quite frightening considering how gullible everyone in capital of Oregon seemed to be the idea of al l these people possibly being hanged was chilling. However in the actual production of the play, Betty, Abigail and the rest of the cast moved forward towards the front of the platform while it was being pulled back.Their hands were embossed in the air while they continued to speak the names of those they accused and they were eventually blanked out from the stage, which appeared almost comedic. On the other hand, the whole striking fear effect is probably not as relevant to the modern day audience as it may have been to an audience of 1953. Arthur Millers primary intention for using the fear factor was to relate it to idea that McCarthyism was something to be afraid of. Yet in 2004, McCarthyism is no longer as significant, hence the fear factor within the play was probably eradicated in order to strengthen the effects of other factors.

Psychological research Essay

Eyewitness memory for elaborate of an feature can be affected at the registration stage by witness factors and event factors. Witness factors include age, stress and expectations. For example, several studies have shown that children typically give fewer details nigh an event they have witnessed than adults. Similarly, List (1986) found that older people may as well recall less(prenominal) than younger people. In addition, even though a high level of arousal (stress) would increase your level of performance, too much arousal would lower it.That is to say that a very frightened person lead start to repress memories and force them to the back of their mind where they can never be retrieved again. Information is incapacitated with the passage of time, which can be explained by the trace decay theory of forgetting. Over time, basic tuition is retained, especially from a significant event. Much of the detail is mixed-up, and misleading information is typically given later an even t if participants are able to recall this new information as if theyd seen it. However, this might completely be partial. As with the influence of exposure time on memory, this too was demonstrated by Ebbinghaus (1885).It has also been shown in a naturalistic study of long term forgetting, carried out by Wagenaar and Groeneweg in1990. Seventy-eight survivors of the parsimoniousness camp, Camp Erika, were interviewed between 1984 and 1987 about their camp experiences. The information they gave was compared with earlier evidence they had given just after the end of the war. There was general agreement in the later interviews on basic information. All still three of the thirty-eight people who had been tortured by the camp commandant, for example, remembered his name. However, much of the detail had been lost.In conclusion, trance basic information may be well remembered over time, details tend to be forgotten. On the whole, storage factors can affect recall. Basic information is o ften retained, but detailed information is lost over time. Memory can be supplemented by later information. It can be distorted by misleading information, known as the misinformation effect. This can also lead to completely inaccurate information organism given. The misinformation effect has been challenged in terms of whether it is the result of memory impairment of the effects of bias in the interrogatory situation.

Ojt Portfolio

OJT PORTFOLIO CDO FOODSPHERE INC. Submitted to Prof. Ramos Submitted by Garcia, Jonine A. BSEntrepreneurship 3C-Marketing ACKNOWLEDGEMENT PRELIMINARIES Title Page. Ack at presentledgement.. ii control board of Contents.. iii I. COMPANY PROFILE * pot AND MISSION * CORE VALUES, OBJECTIVES, PHILOSOPHIES (IF ANY) * HISTORICAL BACKGROUND * organizational CHART * KEY OFFICERS * MILESTONES II. SWOT MATRIX III. DAILY REFLECTION IV. SUMMARY OF DAILY ACCOMPLISHMENT V. ATTACHMENTS * Pictures * drive off of disciple trainee connection Id Daily Time Record Original * Certificate of Completion/Training * Student Trainee Evaluation Report * Brochures, Pamphlets * Curriculum Vitae * Companys Annual Report I. COMPANY PROFILE VISION AND MISSION _____________________________________________________________________________ We exist to provideTOTAL SATISFACTIONto theFILIPINO CONSUMERS done the development, manufacturing, and marketing ofHIGH timbre NUTRITIOUS FOOD PRODUCTS at REASONABLE PRICES. We are committed to do this at all time throughCONTINUOUS PRODUCT DEVELOPMENT, TECHNOLOGICAL ADVANCEMENT, ORGANIZATIONAL EFFICIENCY,andEXCELLENT CUSTOMER SERVICE.We shall continue to be aLEADINGandGROWING company whose products shall be present in every household. CORE VALUES, OBJECTIVES, PHILOSOPHIES _____________________________________________________________________________ Behind the company excellence are different departments working together towards a common vision. Each division has its man-to-man purpose and its own set of talented and driven people, but all of them ultimately sharing CDO-Foodsp heres mission in being the best at what it does. Continuous Product Development As bring as the company is at providing, it is just as good at listening.Come product development, CDO strives for the consumers total satisfaction. Driven, it searches for new products that would answer the consumers needs as well as uplift their lives with these discoveries. Furthermore, it constant ly engages in broad senior high school-quality research in its constant pursuit for ways of developing and improving the quality of CDOs products. some other firm philosophy of CDO is that quality goes hand in hand with technology. In order for the company to systematically give the top shelf products to its customers, it has to constantly invest in the latest technological advancements.With the most fanciful minds at the helm of these state of the art equipment, only then will superior standards be met and released to the public. High- power Production and Machinery Through CDOs ripe continuous cookers, the company is able to produce tons of hotdogs per job per hour. A host of other highly sophisticated machineries as well produce heaps and loads of canned meat and fish per month. Unsurprisingly, the company also utilizes a unique emulsification system which processes food exceedingly winged and better High Quality Nutritious FoodOver and above technology, safety and nutri tion are also give the highest priority during CDOs food production. A guarantee of not only faster manufacturing but also the best product quality must be met at all times. In this light, the company showcases nonpareil of the countrys most extensive quality assurance system. Product quality assessment goes through thorough inspecting processes and stringent lab tests and procedures making sure that CDO serves nothing but products of the premium quality. Advance memory Plants and WarehousesWhen it comes to food storage and preservation, CDO again devotes its capabilities on acquiring top notch technology to ensure that the products that generate the grocery shelves are of the first-rate quality. Proof of this is how CDOs frozen products must go through an advanced blast freezing method and into special cold warehouses to keep the products temperature at an ideal level in order to preserve their integrity. HISTORICAL BACKGROUND ____________________________________________________ _________________________ CDO Foodsphere was all started by Mrs. Corazon D.Ong, a simple insightful housewife and a dietitian. Because of her ability, she then decided to turn this consumer insight into opportunity in 1975. Her creativity, entrepreneurial spirit and superior skills in culinary arts had led her to prepare food products and later on, sell them to steady and growing clientele. Due to her perseverance, she was able to widespread her food products and became one of the promising food products. What began in 1975 has now flourished into CDO Foodsphere, Inc. long time past and the CDO Foodsphere, inc. were starting to rise. various named products were produced.CDO Karne Norte, CDO Bibbo Hotdog, CDO meatloaf, CDO Hamburger patties, CDO holiday ham are just few of the named brands that CDO foodsphere. CDO is now making waves in the Philippine market, blooming into full grown food manufacturing Company in the country. Different strategies had helped this company to elevate their reputation to a household name and also their development of different high quality products have been a key to this reputation that the company have today. CDO is one of the food manufacturers here in the Philippines that truly understand the discriminating taste of the Filipino People.

Prostitution Essay Example | Topics and Well Written Essays - 750 words - 1

harlotry - Essay ExampleIn incident, it is one of those aspects of the society that has been acted upon since mankind came into existence. We find Greek literatures of 6th snow BCE where three classes of prostitutes have been mentioned pornai or slave prostitutes, free born street prostitutes, hetaera, educated prostitute-entertainers who relished a take aim of social influence. Prostitution remained permissible throughout the Greek and Roman periods, until Christian Roman emperors intensely opposed it.Prostitution was seen in the medieval era as well. Though King Henry II disapprove it yet it was permitted. However, he ensured that no other laws were broken while this profession was carried out. During World War II, 80,000 to 300,000 girls and women were forcefully seized and sent to military battalions to serve the Japanese soldiers. Though India banned sex trafficking in 1956, yet it is found to be a home to Asias largest red-light-district. (Head)From Japan to South Americ a and from India to England, we cannot deny the veracity of the fact that prostitution is prevalent everywhere in this world and it is not a new trend that has started recently, but it has been executed since the creation of mankind. Perceiving prostitution from an economic point of view, we shall discover the causes, as to why this profession had to start. In ancient times, widowed women or unmarried women who did not have any medium of earning, either completely depended upon the little wealth that had been left behind by their husbands or their fathers or the last option for them would be to sell their bodies for money not only for the survival of themselves, but also to run a biography for their family. Women found men with their uncontrollable urges and willingly submitted themselves to them to earn a living or for bartering goods. In the21st speed of light where survival of women is not difficult, we still find many women involved in this profession due to their dependanc e of making

Assessment of a magazine advertisement Assignment

Assessment of a magazine advertisement - Assignment ExampleThe consistent general theme of the advertisement is to focus on the numerous changes that concur been made to the latest edition of the gimpy the advertisement shows that the game is much better than its earlier editions. The advertisement covers all the major areas of the game and most importantly all the important things which a gamer would want to know. It is very(prenominal) in-depth and lures the gamers into buying the game. The leading title perfectly relates to the advertisement.Now, many of those sound just fine. The series has long infallible better menus, and some less plastic presentation would also be great. But tiny belittled updates and a roster change is what bums people out about Madden social class in year out, so as a massive FIFA fan heres hoping theres some more substantial improvements yet to be announced. (The New FIFA)The advertisement has been designed mainly for the gamers, it is also likely to intrigue all people who fare sports, it brings out the important and exciting aspects of the new edition of the game. The advertisement has been really well crafted, the major changes seduce also been highlighted, these are some of the changes which every gamer would like to see.The advertisement does not ask the reader to do anything, its main job is to take the excitement level of the gamers to another level and lure them into buying the game. The textual matter of the advertisement only focuses on the strengths of the game making the reader believe that it is the best football game that has ever been made. Hence, the main job of the advertisement is to force gamers into buying the new game.There are no competitive advertisements, Konami a Japanese company releases a game called Pro Evolution Soccer to get by with the FIFA series but nothing has been heard of the new game by Konami so there is no competition as of yet.This is a very fine investment, it is a great

3 paragraph assignment on Ancient Greece Research Paper

3 dissever assignment on Ancient Greece - Research Paper ExampleCleisthenes had these groups represented equally on their common assemblies were discussions were done for the welfare of their enjoin. They safeguard each other against tyranny and monopoly of power.In Sparta, the reform of Lycargus was established. They also had reclassification and regrouping of people. Debts were scrub and the land was divided equally among them. There was an established way of living where their children undergo specified developmental stages to make them warriors. They were considered as Spartan citizen at the age of 19 as soon as they turn over been awarded with shield, which is a great symbol for them. Women were also encouraged to work to make them able to bore rigid children.The two forms of governments institutionalized greatly vary. Athens practiced democracy in all its sense, where they derive decisions for the state after discussions from every representative of the tribes. Spartans a lso had assemblies for their decision making but their way of living has been predetermined. They drop dead and work for Sparta and nothing else.2. Zeno who lived around 490 BC formulated certain paradoxes an absurd or contradictory statement. His statements take exception scholars both from history until today, such as Plato, Aristotle and others. Various explanations surfaced to either prove or disprove the points of Zeno. Inclusions of explanations exploited mathematical reasons, physics, and other theories.One of his paradox included in the Paradox of Plurality titled The telephone circuit from complete divisibility states that whenever a body is by nature divisible through and through, whether by bisection, or slackly by any method whatever, nothing impossible will have resulted if it has actually been divided though perhaps nobody in fact could so divide it. This paradox touches the idea of a berth or space that is composed of infinite number of points that can be divi ded into dimensionless parts. That if these