Friday, December 27, 2019

Analyzing the Pressing Issues Described in Ehrlichs...

â€Å"We’re all scared. But we must tell the truth about what’s happening and challenge people to do something to prevent it† – Paul Ehrlich. (Leahy,2013) The future of our planet has been a great concern for the global community for many years. In their article ‘Can a Collapse of Global Civilisation be Avoided?’ Paul and Anne Ehrlich explore the current ecological and socio-cultural trends that they believe, if left untreated, will lead to the inevitable collapse. Unlike past civilizations, the modern global community has the knowledge, skills and technologies to solve the several pressing issues Ehrlich presents in this article. So what are those issues? Since the agricultural revolution, technological developments and advancements have†¦show more content†¦There are at least two billion people are hungry or malnourished and the Food and Agriculture Organisation estimates that food production will need to increase by 70% (FAO Report, 2009) to keep up with the demands of a growing population. Overconsumption also contributes to the widening gap. In fact, if every person consumed resources at a US level, four to five more earths would be needed! (Ehrlich, 2013)The article also poses the question of how best to humanely restrict population growth. It is suggested that women should be provided with access to education and all sexually active people are provided with contraception and access to abortions, a decision that would meet much opposition from religious organisations. Finally, Ehrlich discusses the role of the scientific community and the need for global cooperation if anything is to be done. The need for better education is greatly emphasised, not only for the public but also for governments and economists. Collaboration between social scientists and natural scientists is suggested in order to better understand how to facilitate the ‘mobilization’ of society that is required to solve these issues on a global level. Public myths such as the saving powers of technological innovation need to be broken and an emphasis placed on developing ‘foresight intelligence’, which Ehrlich claims will provide the long-term analysis andShow MoreRelatedOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagestwenty-first century, have left their homes every year for more than twenty-four hours and †Å"not more than one consecutive WORLD MIGRATION IN THE LONG TWENTIETH CENTURY †¢ 11 year for leisure, business or other purposes,† as tourists are described by the World Tourism Organization.5 Much of this mobility is a continuation and expansion of practices that have been going on for centuries: travel for trade and business, the colonization of agricultural lands, the movement of soldiers and

Wednesday, December 18, 2019

Symptoms And Treatment Of Depression - 1781 Words

Some forms of depressive disorders exhibit slightly different characteristics than those described above, or they may develop under unique conditions. However, not all scientists agree on how to distinguish and define these forms of depression. Psychotic depression occurs when a severe depressive illness is accompanied by some form of psychosis, such as a break with reality, hallucinations, and delusions. Postpartum depression is diagnosed if a mother develops a major depressive episode within one month after childbirth. It is estimated that ten to fifteen percent of women experience postpartum depression after giving birth. Seasonal affective disorder (SAD) is a depressive illness that occurs during the winter months, when there is less natural sunlight. The depression generally lifts during spring and summer. SAD may be successfully treated with light therapy, but nearly half of those with SAD do not respond to light therapy alone. Antidepressant medication and psychotherapy can reduce SAD symptoms, either alone or in combination with light therapy. Bipolar disorder, also called manic-depressive illness, is not as common as major depression or dysthymia. Bipolar disorder is characterized by cycling mood changes-from extreme highs (mania) to extreme lows (depression). This depression disorder can affect people’s health. Diseases related to Depression The following section describes some of the diseases that can be aggravated by depression. According to the NationalShow MoreRelatedDepression Symptoms And Treatment Of Depression935 Words   |  4 Pagestreated for depression but your symptoms haven t improved, you may have treatment-resistant depression. Taking an antidepressant or going to psychological counseling (psychotherapy) eases depression symptoms for most people. But with treatment-resistant depression, standard treatments aren t enough. They may not help much at all, or your symptoms may improve, only to keep coming back. If your primary care doctor prescribed antidepressants and your depression symptoms continue despite treatment, ask yourRead MoreSymptoms And Treatment Of Depression1015 Words   |  5 Pagesmoods, thinking or behavior. Fortunately, treatment for mental illness or mental disorders can lead to recovery; and although treatment may include medication, it ideally also includes psychosocial therapies and support. The mental illness I will focus on is a mood disorder called depression, or major depressive disorder. Depression is the most common mood disorder, and one of the most common mental illnesses. Depression is a mood disorder clinical depression affects how you feel, think and behave andRead MoreSymptoms And Treatments Of Depression1274 Words   |  6 PagesDepression is a major issue affecting many in a person’s everyday life. There are many ways to combat depression, whether it be medication such as antidepressants or therapeutic treatments such as psychotherapy, electroc onvulsive therapy, light therapy or even herbal remedies. (â€Å"Diseases and Disorders: Depression†). Antidepressants temporarily stop depression, but since the side effects can be harmful or life threatening, alternative treatments are a much safer and efficient way to combat depressionRead MoreSymptoms And Treatment Of Depression1230 Words   |  5 Pagesmood disorder are really common and can seek treatment but some can be really rare and hard to cure even with treatment. Some of the major types of mood disorders are depression, anxiety, bipolar, and schizophrenia. Anybody at any age can develop a mental disorder, usually occurred during times of painful events or traumatizing experiences. Depression is a serious illness that caused by changes in the brain chemistry. Many people believed that depression is feeling down or sad, however, it is actuallyRead MoreSymptoms And Treatment Of Depression1431 Words   |  6 PagesIntroduction: What is Depression? Depression is a type of mood disorder characterized by persistent and profound sadness, hopelessness, helplessness, and feelings of worthlessness. While depression may be a common disorder in many cultures, not many people know about its different types and more importantly how to help themselves or others in the recovery process. There are in fact multiple types of depressive conditions each characterized by its own causes, courses, patterns outcomes, and specificRead MoreDepression : Symptoms And Treatment Essay1592 Words   |  7 PagesWhat is Depression? Depression is a condition in which a person feels discouraged, sad, hopeless, unmotivated, or disinterested in life in general (Depression II). Depression is a serious mental illness that does the aforementioned as well as much more. When a person is depressed, it can interfere with daily and normal functioning as well as can cause pain for the person with it and those around them, and this is what doctors call ‘Clinical D epression’. Depression is more than just a simple sadness;Read MoreSymptoms And Treatment Of Depression1468 Words   |  6 PagesManagement of Care Depression is one of the major causes of disabilities and it can affect anyone, regardless of age, gender, race, or culture. People who suffer from depression are a higher risk for suicide, and that is magnified if there is any family history of suicide, or other history of disorders like anxiety or panic attacks. Other conditions that can be attributed to a poor prognosis for a person who is depressed is history of substance abuse, low self-esteem, someone who is chronically illRead MoreSymptoms And Treatment Of Depression1180 Words   |  5 PagesIntroduction Depression is a serious and prevalent problem in the 21st century and had been for a long time. It is the most common mood disorder and has a lifetime prevalence rate of 6-25% in international studies (Carr, 2012). Reliable diagnosis is vital for the study of mental disorders (Fried, Epskamp, Nesse, Tuerlinckx Borsboom, 2016) and with the rising issue that depression is, individuals with multiple chronic diseases can be tackling depression occurring at the same time thus, it may complicateRead MoreSymptoms And Treatment Of Depression881 Words   |  4 Pages Depression is a word that people commonly use in everyday life. On any given day you will hear someone say I am feeling depressed, that was depressing, exc, but depression is not just a state of being but  a serious medical condition in which a person feels very sad, hopeless, and unimportant and often is unable to live in a normal way. Because of overuse of this word, people often mistake when someone should be medically diagnosed with depression for them just being sad. This is problematicRead MoreSymptoms And Treatment Of Depression1716 Words   |  7 PagesSevere depression can have a devastating effects on not only individuals, but also on their families and communities. Depressive disorders when severe or prolonged enough can cause some patients to seek to harm themselves, or worse; to seek to end their lives. While over the last century there have been significant strides in the treatment of depression, there still is much work to be done. May medication that treat depres sion take a long time for patient to reach therapeutic dosages, mean that patients

Tuesday, December 10, 2019

HRM Management Employee Friendly Google Offices

Question: Discuss about theHRM Managementfor Employee Friendly Google Offices. Answer: Video Case Analysis Comparison of Employee Friendly Google Offices Google implements innovative approaches to maintain friendly environment for their employees in every offices. They provide free breakfast, lunch and dinner to their employees and Medicare to the employees if needed. They offer to the employees various relaxing objectives like gyms and gaming (Pndrich and Mercuri 2012). They have doctors at Googleplex for the employee. If any employee feels ill, is able to appoint to the doctor. They offer their employees to consult with therapists in private rooms if needed (YouTube. 2016). Review of Work Culture at Zappos Zappos has a happy work culture. They grasp and drive the changes. They try to deliver the good reviews of working to the emti loyey yes. The work culture of Zappos is very adventurous, open minded and also very creative. As the HR of a company, I would try to grow productivity rate high and implement positive team spirit. I try to arrange entertaining programs for the employees to motivate them to increase the productivity rate like Zappos. Comparison of Leadership style at Google and Zappos Google use transformational leadership style. In transformational leadership style, the leaders need to work with the subordinates to examine the changes that are needed. The changes are done to inspire the executive style and productivity (YouTube. 2016). Zappos use strong leadership style. Tony Hsieh built connection with the customers to solve their problems and provides support to them. The CEO has arranged customer loyalty training for the employees to retain the customer loyalty (YouTube. 2016). Case Scenario For the international projects or shifting from one country to another country, people need pre departure training. This is necessary so that the people can feel compatible with organization objectives. According to Wallace and Webb (2014), the main purpose of pre departure training is making cross culture awareness, preliminary visits, language instruction and day to day assistance. This helps a lot to the expatriates and their family members to adjust in a new environment. This training program brings a positive result to the company. It also helps to strengthen the ties between companies or two branches. As per the case study, a British couple got an assignment in February, 2016 in UAE. They have two school going children also. In between the children, the boy was eleven years old and the girl was only six years old. The husband got an offer of senior management assignment of three years with Zayed University that is situated at Abu Dhabi. The wife was a music teacher with many years experience. The Training Planning: Culture Profile: similarities and variety of home and host nation Country Brief: Information of the country Culture: The couple should know about the culture of the country Sensitivity Training: Roles and responsibilities of the employees and their family members in new place (Wallace and Webb 2014) Table manner: The expatriates and his family members need to follow the table manner of the host country such as breakfast, dinner, lunch and coffee timing. Critical incident and discussion: The members should know about the major issues and have a brief knowledge about the problems. American VS. Japanese HRM Practice Different Approaches of Mazda and Chrysler The strategies to pay the amount of bankruptcy were different. Mazda chose the strategy to reduce the cost but did not cut off the efficient employee number. Chrysler cut off efficient employee number, which might have bad effect on the company. The basic difference of Mazda and Chrysler is the cultural difference of two countries, Japan and America (The Economist. 2016). Mazda did not cut the employee numbers but reduces the salary to 25%. The management also cut the bonus amount for the next four years. As mentioned in case studyChrysler cut off the employee numbers. The blue-collar workforce was reduced 28% and white collar workforce reduced 7%. The senior executive numbers reduced 2%. Cultural Difference in American and Japan Individualism vs. collectivism American companies focus on independence whereas Japanese companies focus on collectivism (Moran, Abramson and Moran 2014) Respect and authority Japanese culture is hierarchical but American culture has speech freedom and question authority. Nationalism role Japanese are nationalist whereas American companies follow the political trends. American culture is very sensitive to hot issues. Japan is a peaceful country so they try to avoid the political issues. The political culture influences Chrysler in decision making whereas the peaceful culture of Japan influence Mazda. Discipline and punctuality As Japanese are remarkable for their work ethics, they did not reduce the employee number whereas Chrysler decided to cut the number of employees to reduce the threat of bankruptcy (Moran, Abramson and Moran 2014) Advantages and Disadvantages of Different Staffing Policies Ethnocentric approach: Advantages: Ethnocentric approach promises that managers provide international knowledge. Assurance of ethnocentric approaches is that subsidiary complies with the company objective. It controls and facilitate organizational coordination (Phillips and Gully 2015) Disadvantages: Limit opportunities are reduced productivity and raised turnover. Expatriate managers implementation in new environment is time consuming and decision making is poor (Phillips and Gully 2015). Expatriate get 4 times higher income package than locals. Polycentric Approach Advantages: Polycentric Approach reduces language barriers. It is less expensive. It avoids the adjustment problem of expatriates and cultural knowledge training (Phillips and Gully 2015). Polycentric Approach reduces turnover. Disadvantages: Polycentric Approach increases gap between subsidiaries and HQ. It limits carrier opportunities of PCN and HCN managers. Geocentric Approach Advantages: Geocentric Approach enables MNC to improve international executive team. It helps to overcome federation disadvantages of polycentric approach (Phillips and Gully 2015) Disadvantages: Geocentric Approach creates pressure on MNC to hire HCNs. Another disadvantage is costly training and time consuming. It needs staffing control Examples of Different Policies and Benefits Marshall McLuhans global company and Nissan use ethnocentric staffing policy. This policy controls the coordination of the company and limits the .expatriates income. Philips Electronic, Netherland and Ford Motor Company use polycentric policy that reduces the language barrier and cost. Toyota and Colgate Palmolive use geocentric policy, which enables to execute international team. Benefits of HR Initiatives at Etisalat At Etisalat, HR initiatives help to improve the brand image. The Brand Index increased to 18% in 2015 after executing HR initiatives (Kolachi and Akan 2014). Etisalat became number 1 group in telecommunication industry. References: Kolachi, N. and Akan, O., 2014. HRD Role in Organizational Development (A Case of Corporate Thinking at ETISALAT, UAE).International Business Research,7(8), p.160. Moran, R.T., Abramson, N.R. and Moran, S.V., 2014.Managing cultural differences. Routledge. Phillips, J.M. and Gully, S.M., 2015.Strategic staffing. Pearson. Pndrich, A.P. and Mercuri, S., 2012. Implementing corporate social responsibility in MNCs: Google Incorporate.Management of Multinational Companies: A French Perspective, pp.233-247. The Economist. (2016). Marchionne magic. [online] Available at: https://www.economist.com/blogs/schumpeter/2014/05/fiat-chryslers-new-strategy [Accessed 19 Dec. 2016]. Wallace, L.J. and Webb, A., 2014. Pre-departure training and the social accountability of International Medical Electives.Education for Health,27(2), p.143. YouTube. (2016). World Best work place at Google. [online] Available at: https://www.youtube.com/watch?v=z8wqS7VkAcw [Google] [Accessed 19 Dec. 2016]. YouTube. (2016). Zappos Company Culture. [online] Available at: https://www.youtube.com/watch?v=5CcLIPaUz3E [Zappos] [Accessed 19 Dec. 2016].

Tuesday, December 3, 2019

The miseducation of the negro Essay Example For Students

The miseducation of the negro Essay The Mis-Education of The Negro, Carter G. Woods discussed the only way he feels colonization can be promoted in todays society. Woods discusses how we were taught as African Americans to think of ourselves. We were taught to think of ourselves as people without any background, no culture or foundation so we feel we have no type of self worth. He talks about race superiority. Leading back to the days of slavery, the white race was privileged over the African American race. We will write a custom essay on The miseducation of the negro specifically for you for only $16.38 $13.9/page Order now African Americans can never be reprimanded for the days of slavery no matter how much it is tried to. It is not to say the white race did not have its trials and tribulations but what happened years ago still affects us today. It is said the African American race Is misunderstood and the misunderstanding lead to various stereotypes aimed against black people by whites. I feel Woods Is implying that we as African American need to be taught our history, foundation and culture not only once a year (Black History Month) but everyday. Most Importantly dont teach it only to Black people but to everybody so that they to can see African Americans as who we really are, beautiful people who do have some type of self worth and history. I believe what Woods Is trying to say Is In order to promote colonization among all races there must be equality. No one race must have superiority over any other race. Up until this day African Americans are discriminated against when looking for Jobs, shopping, looking to buy homes, and when driving down the street. When people are consistently taught or treated a certain way they may then see It as the norm. Glenn superiority to any one race Is wrong whether It Is African Americans or White Americans.

Wednesday, November 27, 2019

Alligators and Crocodiles Essay Essay Example

Alligators and Crocodiles Essay Essay Example Alligators and Crocodiles Essay Essay Alligators and Crocodiles Essay Essay Not many people can distinguish between a crocodile and an alligator. Alligators and crocodiles are similar but different in so many ways. In this paper I will discourse the alligator and crocodile similarities and differences. If you see an alligator or a crocodile could you state the difference? The ways you can state the difference in an alligator and a crocodile is the neb. centripetal cavities. salt secretory organs on lingua. jaws and dentition. Besides in this paper I will paint you a image of how the reptilians look and tell you the difference in the reptile’s size and home ground. Alligators are semi-aquatic carnivorous reptilians with four legs and a immense tail. Col. 2010 ) . The reptilian tail is half its length and it helps impel the alligator through the H2O. It is besides used as a arm and shops fat for the alligator which he will utilize for nutriment for the winter. They are coldblooded ( poikilothermic ) animate beings which do non do their ain organic structure heat but gain their heat by enjoying in the Sun. ( Col. 2010 ) . The Chinese alligator can turn between 6 pess long and American alligators are 13 pess long but can turn up to 19 pess. Crocodiles have big. wide organic structures with short legs and long. muscular tail. The crocodile has thick. leathery tegument with bony. plate-shaped graduated tables. ( Hayden ) . They are cold blooded animate beings that colour is either grey-green or brown. The crocodile have ears which are slits on the side of the caput that most of us do non see and let them to hold superb hearing. The crocodile caput is long and pointed with the eyes and anterior nariss located on the top of the caput. Crocodile can run from 7-15 pess long but neer halt turning and can populate up to 75 old ages. Alligator’s upper jaw is wider than the lower jaw and its lower dentition are largely hidden when oral cavity is closed and fit into sockets in the upper jaw but makes the 4th tooth on each sides of its lower jaw tantrum into a socket in the upper jaw. Turner ) . Alligators have a broad U-shaped short neb. Alligators have non-functional salt secretory organs and centripetal cavities that are merely near the jaws. ( Col. 2010 ) Crocodiles upper jaws is about the same size as the lower jaw which makes its lower dentition show outside the upper jaw when oral cavity is closed. ( Turner ) The crocodile upper dentition show outside the lower jaw but nebs are narrow. v-shaped and long. Crocodile salt secretory organs on the lingua excrete extra salt and the centripetal cavities are over most of the organic structure. Alligators are merely native to the United States and China but like to eat fish. polo-necks. assorted mammals. birds and other reptilians. The alligator lives merely in fresh Waterss like pools. fens. wetlands. rivers. lakes. and swamps. ( Lutz. 2012 ) . When on land the alligator is slow to travel but can travel reasonably rapidly in short distances. The alligators are normally lone animate beings but smaller 1s can be found in big Numberss near to each other. ( Lutz. 2012 ) Crocodiles live along the seashore of Florida. . Central America. and parts of South America. The crocodile may populate in brackish or salt-water that is warm and quiet such as Rhizophora mangle swamps that are largely found against the shorelines. ( Turner ) . Crocodile besides may populate where the river meets the sea known as estuaries. The crocodile eat fish and other animate beings that they find in or near the H2O. including polo-necks. serpents. little mammals. and birds. The reptilian does most of its hunting at dark which makes him nocturnal. Crocodiles are besides diffident. reclusive. and seldom seen by people but are still really aggressive. ( Hayden ) Since alligators and crocodile are both reptilians they are frequently easy mistaken. I hope by reading this you can now state the difference between an alligator and a crocodile. Alligators and crocodile physical visual aspect are really likewise but if you look at the reptilians you could easy indicate out what is different. The things that are different about them are the neb. salt secretory organs on lingua. centripetal cavities. jaws. and dentitions. Remember crocodiles are really aggressive so do non near them because they will assail. Now that you have a better visual of a crocodile and alligator. if you were to come into contact with one of the reptilians could you state the difference between the two.

Saturday, November 23, 2019

Attacks essays

Attacks essays Franklin Delano Roosevelt and George W. Bush are presidents who faced markedly different times, economic issues and social concerns. However, they have one tragic fact in common: they were both sitting presidents when the United States experienced surprise attacks from countries or entities outside the United States. Roosevelt was President during the attack on Pearl Harbor on December 7, 1941, and Bush was president on September 11, 2001, when the terrorist organization al-Queda attacked New York City and Both incidents resulted in the United States going to war with wide support from the American public, and allegations have since arisen that both presidents knew about the likelihood of the attacks before they There's no doubt that both attacks came as a complete surprise to most people. Roosevelt called the attack on Pearl Harbor a day that would live in infamy, and the immediate circumstances surrounding the attack certainly supported that view. The attack made it impossible to not declare war on Japan, and since Japan had signed an agreement with the Axis Powers, this meant we were also at war with Germany and Italy. After the attacks of September 11, 2001, the great majority of American realized we had experienced a terrorist attack, which made it unclear at first just whom we should declare war on. In some ways the 2001 attack was even more outrageous to Americans than the Pearl Harbor attack in 1941. In 1941, Japan had chosen military targets. In 2001, al-Queda hit only one military target which resulted in a small minority of the casualties compared to the thousands of people who died in New York City when they attacked civilian targets. By September 15th, formal opinion in the government had formed that the terrorist group al-Queda was behind the attacks as they had claimed. President Bush's administration had already made it clear that we...

Thursday, November 21, 2019

ETHICS and GOVERNANCE Kickbacks Question in textbook Chapter 2 page 61 Essay

ETHICS and GOVERNANCE Kickbacks Question in textbook Chapter 2 page 61 - Essay Example The code of conduct also requires protection of confidential information as well as intellectual property. It also requires the selection of suppliers depending on the business criteria and the adherence to all public reporting requirements. Corporate Compliance Programs for organizations help them in integrating their commitment to ethics and integrity into their day-to-day operations. The global teams of most organizations’ compliance areas ensure that their employees have procedures as well as training on the regulatory requirements that are related to their jobs. In so doing, it makes compliance an integral part of the organization’s everyday activities. The organization monitors and assesses compliance with regulatory requirements and it investigates each allegation related to noncompliance. In case any problems are detected, the management conducts root cause analysis of what has happened and it modifies internal controls to prevent any reoccurrences. They then track their report progress and compliance performance quarterly to their executive management team and the audit committee of their board of directors (Wulf, 2012, pg. 136). Almost all companies and organizations are supposed to prepare their financial statements depending on standards set by the Financial Accounting Standards Board (FASB). The standards set by FASB are generally principles-based. In the recent years, their have been debates on whether principle-based accounting is likely to be more efficient compared to the popular rule-based accounting. The debates have been in response to the popular accounting scandals such as the WorldCom and the Enron. The current way of accounting has faced a great deal of criticism and it therefore means that the stakeholders are supposed to do everything to ensure the situation is back to normal. Rules-based ethics in accounting basically has a list containing detailed rules that have

Wednesday, November 20, 2019

Piano Concerto No. 17 Essay Example | Topics and Well Written Essays - 1750 words

Piano Concerto No. 17 - Essay Example Afterwards, von Ployer was joined by Mozart in a performance of the Sonata for Two Pianos, K. 448.The finale is a set of variations on what Alfred Einstein has described as a birdlike theme and there is indeed a tale that Mozart's own starling whistled the tune.In his early Vienna years, Mozart met Joseph Haydn and the two composers became friends. When Haydn visited Vienna, they sometimes played together in an impromptu string quartet. Mozart's six quartets dedicated to Haydn (K. 387, K. 421, K. 428, K. 458, K. 464, and K. 465) date from 1782-85, and are often judged to be his response to Haydn's Opus 33 set from 1781. In a letter to Haydn, Mozart wrote: A father who had decided to send his sons out into the great world thought it his duty to entrust them to the protection and guidance of a man who was very celebrated at the time, and who happened moreover to be his best friend. In the same way I send my six sons to you... Please then, receive them kindly and be to them a father, guide, and friend!... I entreat you, however, to be indulgent to those faults which may have escaped a father's partial eye, and in spite of them, to continue your generous friendship towards one who so highly appreciates it."[4] Haydn was soon in awe of Mozart, and when he first heard the last three of Mozart's series he told Leopold, "Before God and as an honest man I tell you that your son is the greatest composer known to me either in person or by name: He has taste, and, furthermore, the most profound knowledge of composition." Mozart's music, like Haydn's, stands as an archetypal example of the Classical style. His works spanned the period during which that style transformed from one exemplified by the style galant to one that began to incorporate some of the contrapuntal complexities of the late Baroque, complexities against which the galant style had been a reaction. Mozart's own stylistic development closely paralleled the development of the classical style as a whole. In addition, he was a versatile composer and wrote in almost every major genre, including symphony, opera, the solo concerto, chamber music including string quartet and string quintet, and the piano sonata. While none of these genres were new, the piano concerto was almost single-handedly developed and popularized by Mozart. He also wrote a great deal of religious music, including masses; and he composed many dances, divertimenti, serenades, and other forms of light entertainment. The central traits of the classical style can all be identified in Mozart's music. Clarity, balance, and transparency are hallmarks, though a simplistic notion of the delicacy of his music obscures for us the exceptional and even demonic power of some of his finest masterpieces, such as the Piano Concerto No. 24 in C minor, K. 491, the Symphony No. 40 in G minor, K. 550, and the opera Don Giovanni. The famed writer on music Charles Rosen has written (in The Classical Style): "It is only through recognizing the violence and sensuality at the center of Mozart's work that we can make a start towards a comprehension of his structures and an insight into his magnificence. In a paradoxical way, Schumann's superficial characterization of the G minor Symphony can help us to see Mozart's daemon

Sunday, November 17, 2019

God silences and comforts Essay Example for Free

God silences and comforts Essay Milton wrote â€Å"When I consider how my light is spent† when he was rapidly losing his eyesight. He contemplates on his life prior to blindness (â€Å"light†) and on his life after –â€Å"dark world and wide. † As a Christian, he questions the current state of his being and laments at how it has rendered him inadequate in serving his Maker. He feels that he now cannot serve God as best as he can due to his handicap. Understandably so, he is bitter, frustrated, and in despair. Often in our lives, we are faced with difficulties of all kinds. We do not like it so we get angry, but we cannot change it so we get cynical. We lash out on God by constantly asking â€Å"Why,† and wallow in self-pity in believing ourselves to be useless. But see, in the poem, this is where God shows Milton that he’s wrong. First and foremost, God in Himself is complete (â€Å"God who doth not need/Either man’s work or His own gifts†). For God, who needs neither man nor man’s abilities to define Him, Milton simply needs to bear his situation and trust in God wholeheartedly. All God requires is for man to serve him as best as he can to the extent that his circumstances allow him to. In Milton’s case, he need not be up to par with the most able and talented people to serve God; His service in light of his condition may in itself, be sufficient. With this, God silences and comforts Milton’s distrusting heart, and Milton yields to Him in unquestioning compliance. Your last name, 2 Reality confronts me with a world where circumstances don’t always go my way. In fact, things can even go so horribly wrong as to leave me feeling completely lost. Like Milton, it takes time for me to fully accept an unfavorable situation beyond my control. I question it, I curse it, and I tell myself that I can be and do better otherwise. In short, I use a bad situation as a convenient excuse to justify my failures and shortcomings. Like many others, I am guilty of humanity’s problem of wanting to control every aspect in life. However, problems constantly remind me that I will always be subject to the unforeseeable and the inevitable. I cannot be so arrogant in that I must always be in control of every situation, but neither can I just let circumstances prevent me from doing my best. Like Milton, I realize that the true test of character is how I act in the most trying times. The best of my ability is seen in how I am able to make the most of what I have. I know that when I do my best, my talents and abilities are never wasted in the eyes of God. Of course, there are still days when I feel that all elements are against my attempts to accomplish something, but that’s all right; I can let go with faith in the fact that I have done my very best. That, perhaps, is all that is really required of me. â€Å"Who best Bear His mild yoke, they serve Him best† –Milton, in referring to his troubles as mild, gave me something more to think about: How often have I thought of my problems as unsurpassable? How often have I believed myself to be the unluckiest of the unlucky? Quite often, I’m afraid. But as I look beyond myself and at the problems of people around me, I shamefully realize how my troubles pale in comparison. There is a whole world of people around me who suffer in ways I cannot even comprehend. Compared to them, my problems are small Your last name, 3 and trivial. If they, in their state, can bear and go on with their lives to the best of their abilities, how much more can I? In fact, history tells us that Milton’s best works were written after he became blind! Truly, I have no excuse to validate a contemptuous disposition. So with an acquired sense of humility, I admit that the only real limit to my abilities is myself. Nowadays, I confess that problems still get to me. As much as I tell myself to â€Å"just grin and bear it,† I still find it hard to do so unquestioningly. But as I think of Milton’s poem, I see things clearly and more rationally. Essentially, God’s message to Milton is that it is not the situation that makes a man, rather, it is what man makes of the situation. For as long as I live out my life as best as I can, I define who I am and what I do. And circumstances, no matter how difficult or shattering, will never defeat me. Works cited: 1. http://www. poetry-online. org/milton_when_i_consider_how_my_light_is_spent. htm

Friday, November 15, 2019

Selecting a Database for a Small Business Essay -- SQL Database

Jay-Star Incorporated is a small machine shop located in Lexington, Kentucky. There are only seven employees that actually work on the shop floor. Jay-Star produces metal core and distributes that core to various aerospace manufacturers. There are three different types of core that Jay-Star produces: Square Cell, Hexagonal Cell, and Beneflex Cell. Each of them can be produced using different materials from various shipping companies. The employees take these materials from the shipping company, produce the product, and then deliver the finished product to the aerospace manufacturer (customer). For a small company, Jay-Star keeps a very hectic schedule. Any miscalculation on shipping dates could be disastrous for the order flow of the company. This is why this database would prove to be beneficial in keeping a more precise schedule of events. This paper will explain the purpose and requirements of the database; describe, step-by-step, the process for creation of the comp lete database and explains the reason or rationale for each step and, for each step, the options available and choices made for execution; and explain how critical thinking and ethical reasoning were applied in the creation of the database design. The purpose of this database is to keep track of all of the events at Jay-Star Inc. The Customers table lists all of the companies that order products from Jay-Star. It also lists the companies’ contact information and where they are located. The Shippers table lists all of the shipping companies that deliver materials to Jay-Star. Just like the Customer table, the Shipper table lists contact information and location of the companies. The Employees table is a list of all of the employees that actually pr... ...o make schedule keeping easier and more effective. It can tell employees what product they can expect to produce next and let supervisors know when shipments will be delivered. This paper shows the step by step process used in creating the database with the use of primary keys, while also explaining the thought process that went into why tables were created and the order that they were placed using the relationships of each table. Overall this project as proven to be a great test in using all of the fundamentals for this SQL class. I look forward to continued success in using SQL in my future endeavors. Works Cited Data Analytics Software. http://www.1keydata.com/sql/sql-primary-key.html Pratt, Phillip J. Last, Mary Z. A Guide to SQL, Eighth Edition. P.26 Journal of the Association for Information Systems, Aug 1, 2010, Vol. 11, No. 8 (Aug 2010), p. 433-454

Tuesday, November 12, 2019

Basic Algebraic Properties of Real Numbers

Basic Algebraic Properties of Real Numbers The numbers used to measure real-world quantities such as length, area, volume, speed, electrical charges, probability of rain, room temperature, gross national products, growth rates, and so forth, are called real numbers. They include such number as , , , , , , , and . The basic algebraic properties of the real numbers can be expressed in terms of the two fundamental operations of addition and multiplication. Basic Algebraic Properties: Let and denotes real numbers. (1) The Commutative Properties (a) (b)The commutative properties says that the order in which we either add or multiplication real number doesn’t matter. (2) The Associative Properties (a) (b) The associative properties tells us that the way real numbers are grouped when they are either added or multiplied doesn’t matter. Because of the associative properties, expressions such as and makes sense without parentheses. (3) The Distributive Properties (a) (b) The dist ributive properties can be used to expand a product into a sum, such as or the other way around, to rewrite a sum as product: (4) The Identity Properties (a) (b)We call the additive identity and the multiplicative identity for the real numbers. (5) The Inverse Properties (a) For each real number , there is real number , called the additive inverse of , such that (b) For each real number , there is a real number , called the multiplicative inverse of , such that Although the additive inverse of , namely , is usually called the negative of , you must be careful because isn’t necessarily a negative number. For instance, if , then . Notice that the multiplicative inverse is assumed to exist if . The real number is also called the reciprocal of and is often written as .Example: State one basic algebraic property of the real numbers to justify each statement: (a) (b) (c) (d) (e) (f) (g) If , then Solution: (a) Commutative Property for addition (b) Associative Property for addition (c) Commutative Property for multiplication (d) Distributive Property (e) Additive Inverse Property (f) Multiplicative Identity Property (g) Multiplicative Inverse Property Many of the important properties of the real numbers can be derived as results of the basic properties, although we shall not do so here. Among the more important derived properties are the following. (6) The Cancellation Properties: a) If then, (b) If and , then (7) The Zero-Factor Properties: (a) (b) If , then or (or both) (8) Properties of Negation: (a) (b) (c) (d) Subtraction and Division: Let and be real numbers, (a) The difference is defined by (b) The quotient or ratio or is defined only if . If , then by definition It may be noted that Division by zero is not allowed. When is written in the form , it is called a fraction with numerator and denominator . Although the denominator can’t be zero, there’s nothing wrong with having a zero in the numerator. In fact, if , (9) The Negative of a Fract ion: If , then

Sunday, November 10, 2019

Love over Lust: Elizabeth Proctor vs. Abigail Williams Essay

What does it mean to be different? Being different means not being the same as another or just simply being unlike in form and quality. In Arthur Miller’s play The Crucible, difference is shown between the characters Abigail Williams and Elizabeth Proctor. This play portrays the historical events of the Salem witch trials through a crowd of unforgettable characters. Abigail Williams is the malicious, deceiving accuser; whereas Elizabeth Proctor is virtuous and is the wrongfully accused. To begin, Abigail Williams and Elizabeth Proctor are complete opposites of each other, one lies to save herself and avoid consequences; while the other lies to save the one she loves, John Proctor. Abigail discovers she could abstain getting in trouble by making up stories to cover up her manipulative lies and by accusing other people. She previously worked as the Proctor’s servant until Elizabeth became aware of the affair between Abigail and her husband, John. Unlike Abigail, Elizabeth Proctor does not try to create problems by lying. She is more concerned about her husband and her kids. Knowing about the affair between John and Abigail makes it more difficult for Elizabeth to forgive John. She is the faithful and religious wife of John Proctor. She lies for the very first time to save the life of her husband. At this point Elizabeth is completely unaware of the fact that her husband has confessed. Thus, Abigail is known to be the antagonist, while Elizabeth is more of a guide mentor. In The Crucible, Elizabeth Proctor is Abigail Williams foil in several ways. Abigail is a jealous, scheming and lonely; whereas Elizabeth is a religious, trustworthy and loving character. Abigail does everything she can to make it work, but then ends up running away from her problems. She is lonely and looks to John for comfort. Elizabeth is a forgiving character. She forgives her husband for all his wrong doings. John decides to keep his good name and is hanged as he chooses not to confess. Elizabeth forgives him because she truly realizes how much he loves her and how much she loves him. Overall, everyone is different and has their own way of showing it. Difference is shown through words and actions between the two characters, Abigail Williams and Elizabeth Proctor. Abigail is proven to be the misleading accuser, while Elizabeth is proven to be forgiving. Maliciousness and guilt lives in the heart of the teenage adulteress, Abigail Williams; whereas truth and innocence resides in the soul of Elizabeth Proctor.

Friday, November 8, 2019

Nintendo Essays

Nintendo Essays Nintendo Essay Nintendo Essay How did Nintendo successfully re-created the home video game business following the Atari-era boom and bust? Yamaha was working on a new gaming console (the Family) that would be cheaper, but at the same time having better graphics and faster action than the competition. They started trying to replicate the feel of the Nintendo arcade games however on a less powerful version that would be suitable for home use. They also had a security chip included in the system, so only Nintendo approved cartridges work in the system. Their mission was not to put out a lot of mediocre grossing games, but to put out a few games a year but top quality ones. To name a few, are Super Mario Brothers, The Legend of Zelda, Meteoroid. To uphold with the demands, Nintendo started licensing other companies to develop games for their system. Nintendo made the licensing companies sign an agreement where they limited each company to to a certain numbers of games they can release each year, so they maintain their market share. By also introducing the Family Computer Communications Network Systems they made Family a very handy machinery to have in every household by granting Family users to monitor and trade stocks by computer, home shopping, on-line banking, reservation services and information about new video games. 2. How did Nintendo capture so much value from home video games? Please answer this question with specific references to customers, suppliers, substitution and complement Customers By not creating a lot of games that arent good but rather make few amazing games hat would satisfy the customers needs and itd be an instant hit. By licensing it to other companies, more good games were coming out which would mean that the customers would have a larger variety of amazing games to pick from Launching the Family Computer Communications network system, they attracted more buyer with the addition of monitoring stocks, home shopping, on-line banking, booking tickets, e- mail, and information about new games. By getting big licensing companies on board like Acclaim Entertainment and quite a few more like Roofer Rabbit, Spenserian

Tuesday, November 5, 2019

10 Steps of Glycolysis

10 Steps of Glycolysis Glycolysis literally means splitting sugars and is the process of releasing energy within sugars. In glycolysis, glucose (a six-carbon sugar) is split into two molecules of the three-carbon sugar pyruvate. This multistep process yields two molecules of ATP (free energy containing molecule), two molecules of pyruvate, and two high energy electron carrying molecules of NADH. Key Takeaways: Glycolysis Glycolysis is the process of breaking down glucose into two molecules of pyruvate. It produces ATP and is the first stage of cellular respiration. Glycolysis can occur with or without oxygen. In the presence of oxygen, glycolysis is the first stage of cellular respiration. In the absence of oxygen, glycolysis allows cells to make small amounts of ATP through the process of fermentation. Glycolysis takes place in the cytosol of the cells cytoplasm. However, the next stage of cellular respiration, known as the citric acid cycle, occurs in the matrix of cell mitochondria. Below are the 10 steps of glycolysis. Step 1 The enzyme hexokinase phosphorylates - adds a phosphate group to - glucose in the cells cytoplasm. In the process, a phosphate group from ATP is transferred to glucose producing glucose 6-phosphate. The equation is: Glucose (CStep 2 The enzyme phosphoglucoisomerase converts glucose 6-phosphate into its isomer fructose 6-phosphate. Isomers have the same molecular formula, but the atoms of each molecule are arranged differently. The equation for this step is: Glucose 6-phosphate (CStep 3 The enzyme phosphofructokinase uses another ATP molecule to transfer a phosphate group to fructose 6-phosphate to form fructose 1, 6-bisphosphate. The equation is: Fructose 6-phosphate (CStep 4 The enzyme aldolase splits fructose 1, 6-bisphosphate into two sugars that are isomers of each other. These two sugars are dihydroxyacetone phosphate and glyceraldehyde phosphate. The equation is: Fructose 1, 6-bisphosphate (CStep 5 The enzyme triose phosphate isomerase rapidly inter-converts the molecules dihydroxyacetone phosphate and glyceraldehyde 3-phosphate. Glyceraldehyde 3-phosphate is removed as soon as it is formed to be used in the next step of glycolysis. The two equations for this step are: Dihydroxyacetone phosphate (CNet result for step Nos. 4 and 5: Step 6 The enzyme triose phosphate dehydrogenase serves two functions in this step. First, the enzyme transfers a hydrogen (H-) from glyceraldehyde phosphate to the oxidizing agent nicotinamide adenine dinucleotide (NAD) to form NADH. Next, triose phosphate dehydrogenase adds a phosphate (P) from the cytosol to the oxidized glyceraldehyde phosphate to form 1, 3-bisphosphoglycerate. This occurs for both molecules of glyceraldehyde 3-phosphate produced in step 5. The two equations for this step are: A. Triose phosphate dehydrogenase + 2 HB. Triose phosphate dehydrogenase + 2 P + 2 glyceraldehyde 3-phosphate (CStep 7 The enzyme phosphoglycerokinase transfers a P from 1,3-bisphosphoglycerate to a molecule of ADP to form ATP. This happens for each molecule of 1,3-bisphosphoglycerate. The process yields two 3-phosphoglycerate molecules and two ATP molecules. The equation is: 2 molecules of 1,3-bisphoshoglycerate (CStep 8 The enzyme phosphoglyceromutase relocates the P from 3-phosphoglycerate from the third carbon to the second carbon to form 2-phosphoglycerate. The equation is: 2 molecules of 3-Phosphoglycerate (CStep 9 The enzyme enolase removes a molecule of water from 2-phosphoglycerate to form phosphoenolpyruvate (PEP). This happens for each molecule of 2-phosphoglycerate. The equation is: 2 molecules of 2-Phosphoglycerate (CStep 10 The enzyme pyruvate kinase transfers a P from PEP to ADP to form pyruvate and ATP. This happens for each molecule of phosphoenolpyruvate. This reaction yields two molecules of pyruvate and two ATP molecules. The equation is: 2 molecules of phosphoenolpyruvate (CEnd Result MediaForMedica l /UIG / Getty Images A single glucose molecule in glycolysis produces a total of two molecules of pyruvate, two molecules of ATP, two molecules of NADH, and two molecules of water. Although two ATP molecules are used in step Nos. 1 through 3, two ATP molecules are generated in step No. 7 and two more in step No. 10. This gives a total of four ATP molecules produced. If you subtract the two ATP molecules used in step Nos. 1 through 3 from the four generated at the end of step No. 10, you end up with a net total of two ATP molecules produced.

Sunday, November 3, 2019

Describing two works of art Essay Example | Topics and Well Written Essays - 250 words

Describing two works of art - Essay Example The picture itself is revealing almost all striking colors that catch the eye of the viewers. I think the artist has successfully conveyed the message that one should live a life full of joy in order to be happy, as well as to spread happiness among others. Poppy Fields by Zhang Huan is one of the most attractive artworks of recent times. The artwork features a wide range of colors on an oil-on-linen painting. If we look at Poppy Field No. 5 by some distance, four main colors catch the eye, which include teal, pink, lilac, and faded red. The artwork looks like as an abstract art if we look at it from some distance. However, from a closer look, tiny faces and skulls become visible. The meaning of the artwork as expressed by the artist is birth, illness, senility, and death of humans. I personally think that the meaning being conveyed through this artwork as described by the artist does not appear in the mind of every viewer. For example, to me it looks like conveying that every person in the world has a different internal color which becomes evident with the display of different

Friday, November 1, 2019

Operational Policies and Procedures for HIE Research Paper

Operational Policies and Procedures for HIE - Research Paper Example Conversely, the HIE possesses a structure as well as a syntax of electronic communications that provide standard ways of conveying and delivering information. Hence, the message-based where information is given as a message as well as document-based systems that involve sending information as a structured document/forms. To mention a few of the standards are the Accredited Standard Committee X12 (ASC X12) and the International Organization for Standardization (ISO) (Public Health Data Standards Consortium, 2015). The Health Information Exchange policies involve the lines of arguments that tend to rationalize the courses  of  action towards the management of Health Institutes (AHIMA, 2011). Thus, various plans have been put up by the Medicare agencies and practitioners to oversee that patients’ information are safe and showing support through federal funding for the HIEs. Therefore, Medicare HIE policies can consider the access controls, accounting for disclosures, authorization procedures, as well as consumer education, data integrity and quality among other policies. Thus, under access controls, the Medicare institutions should determine those individuals that require access to the information that are shared within the HIEs as well as establishing the policies and procedures used for managing authentications and auditing. Subsequently, the HIEs should consider reviewing their business associate agreements, language and signatories in addition to their methods for managing sensitive records and patients. By doing so, they ensure access control, as well as functionality of the systems, are stable (AHIMA, 2011). Patient authorization, as well as consent, poses a challenge to most HIEs (Sewell & Thede, 2013). Therefore, it would be of significance for the HIEs to consider their accountability towards disclosures. Thus, this will tend to look into patient/customer requests pertaining their PHIs. Hence, this is achievable in

Wednesday, October 30, 2019

Advertising in Deisgn Essay Example | Topics and Well Written Essays - 750 words

Advertising in Deisgn - Essay Example At the very basic level of effective advertising stands the ability to engage the consumer and capture their interest. In this way, design is one of the fundamentals of how this interest can be engaged and how a â€Å"first impression† of the firm/entity/organization/business in question can be represented (Croft, 2014). As such, firms must realize that the design process is a stage that corners should not be cut and costs should not be saved. The underlying reason for this has to do with the fact that effective design of any advertising piece is ultimately the initial representation and branding for the business or organization in question (Muryjas & Muryjas, 2013). As such, presenting a below quality design will effectively destroy the level of engagement that such a piece of advertising could have otherwise hoped to have achieved within any specific market. Unfortunately, many of the art design studios that are responsible for creating the basic renderings for how advertisi ng will take place are oftentimes somewhat divorced from the process itself. What this creates is a situation in which the nuances of what is being created are oftentimes lost on the designers (Lin & Chin, 2013. For this very reason, more and more advertisers have begun to integrate art design specialists within the very first iterations of advertising/market planning. In such a way, the message of what his being represented can more effectively and clearly be displayed through the designs that are utilized to help sell a given good or service (Matisoff et al., 2014). The congruity of the design is also an element that is oftentimes overlooked (Kwong et al., 2011). Even if the design stage and result is something that is visually appealing, the level to which the design resonates with what is being sold or what is being advertised is the true measurement of success. Instances abound in corporate history in which large multinational firms engaged in extraordinarily expensive

Monday, October 28, 2019

Assessment Of mice and men Essay Example for Free

Assessment Of mice and men Essay Of mice and men is a novel by john Steinbeck about two migrant agricultural labourers George Milton and Lennie Small. At the outstart they are working at a ranch in northern California. The ranch is a microcosm of the macrocosm that was in America at that time in 1939. During this period of failed businesses, harsh poverty, and long-term unemployment, we see how people attempted to survive on the ranch. In this essay I am going to clarify how Steinbeck presents the theme of discrimination in chapter 3. Discrimination seems particularly unpleasant on the ranch because there are lonely, isolated characters, who looking are for friends and an escape from solitariness. In chapter 3 we see discrimination in the form of racism, ageism and sexism. The victims of discrimination in this novel are: Crooks, a black stable buck; Curleys Wife, the farm owners neglected daughter-in-law; and Candy, an old, disabled housekeeper. Crooks, is terribly discriminated against because of his natural skin colour, which he has no choice to change it. Spose you couldnt go into the bunk house and play rummy cause you was black this illustrates that the migrants on the ranch discriminate against him by having him left out of the gang. Furthermore he lives in a little shack on his own. They dont treat him equally; in fact it almost feels like as if they dont see him as human being. They dont care about his feelings and emotions; nevertheless this isolation has consequently affected his mental and physical well being. Crooks is not allowed to enter the Bunk house, whereas Candys dog can. Therefore clearly this shows that they treat animals better than him. Although the dog has someone that looks out for him, crooks has no one except his books. Despite him believing that Books aint no good. Crooks had a bright childhood where he could play with white children and socialise with them, but this discrimination against him has affected him deeply. He never accepted this way of life unlike other slaves of his time, I got a right to have a light this shows that he is aware of his rights, even when he is having a simple conversation with mentally ill Lennie, who has no idea about rights not even his. Evidently this discrimination made crooks desperate for a companionship, A guy goes nuts if he aint got nobody this demonstrates that crooks has gone to the point where he is dying for a shoulder to cry on, even Lennie with a childlike brain. Dont make no difference who the guy is, longs hes with you, This implies that he doesnt care if the friend is white or black, furthermore it shows that crooks is not racist. He plays horseshoes all day as an attempt to be liked and be accepted for what he is. Similarly Candy is discriminated against because of his age. As they know that he hasnt got the physical strength to defend himself or his dog, they take advantage of him and forced him to allow his only friend to be killed. Steinbeck used this to clarify that within the society the powerful ones rule the helpless and no matter what we do there will always be evil around us. Whynt you get candy to shoot his dog. This makes candy think that this could be the prospect for him when he gets useless. It drove him to the desperation point of putting his life saving into the hands of complete strangers wanting to escape from the same ending as his beloved dog. The men on the ranch describe the dog as a stinking hound and an old bastard. Candy feels dejected as he says I wish somebody would shoot me when I become useless. He feels left out and not respected because of his age as they killed his only friend, he feels that he doesnt wish to live without his precious dog anymore. Candy, a lost old man, hes missing a hand and his most reliable and trust worthy companion. i lost my hand my hand right here on this ranch, thats why they gave me a job swampin' this worries candy that he will get fired soon because if he can no longer work he will be dispensable. Steinbeck used this character because the older generation would relate to him. Curleys wife is the only women on the ranch. Everybody makes fun of her; they dont talk to her as a friend because shes a woman. Aint I got a right to talk to nobody? Whatta they think I am anyways?.This quotation shows that she is quarantined from the other migrants just like crooks and candy they are all isolated characters. The men on the ranch dont give a chance to get to know her personally, they just labelled her a trouble maker, and being Curleys wife doesnt do her any favour. As we never hear her real name in the book it shows how belittled she is, she is seen as a property of Curleys. Steinbeck did this because back in those days men were dominant and women were just seen as house wives. The men on the ranch act on their prejudice calling her nasty names such as a rattrap, jailbait, and tart. Due to this she feels alone and discriminated against, because she is only seeking for attention to make friends, shes is not what they describe to be. Curleys wife is desperate for a companion just like candy and Crooks; she wants someone to listen to her because Curley is never around, he never gives her the attention she needs, I dont like Curley, he aint a nice fella, clearly shows that she isnt happy, she feels trapped and lonely. Due to this she wonders around the ranch looking something to do, someone to talk to. Overall in conclusion Steinbeck carefully used these types of characters, because they each represent different society at that time of the book. Racism was very high and discrimination against women and the elderly were very common. I think the novel has relevance in our culture; it portrays the issues of discrimination and racism. I think Steinbeck wrote this book to show the world that within our society we have a disgusting habit of making other feel down.

Saturday, October 26, 2019

Capital Punishment Essay -- essays research papers fc

Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm Capital Punishment Essay -- essays research papers fc Getting Rid of the Death Penalty Capital punishment was a corrective measure that was widely used all over the world. It is difficult to pin point the exact date of it's origin but it is a fact that it was practiced intensely during medieval times. Crimes have occurred probably since the beginning of time and therefore there was a need for a counter attack to minimize if not eradicate it completely. Laws were created for this purpose, but like everything man creates they have proved imperfect and in some cases entirely unacceptable. In Britain, as James B Christoph[1] points out, the major cause for this trend was the social and economic chaos brought about by the Industrial Revolution. The spread of poverty as well as child labor, prostitution and other social evils went hand in hand with unexpected wealth, which sparked off crime. The amazing existence of both these extremes caused insecurity among the lawmakers in Britain resulting in the creation of strict rules, making any offense from stealing turnips to cutting down a tree punishable by death. Some examples he sites show just how obscure the law was. In 1801, a 13-year-old boy was publicly hanged for breaking into a house and stealing a spoon. In 1808, a 7-year-old girl was hang at Lynn for setting a house on fire. To express concern over the above examples, surely these minors did not deserve the kind of punishment they received. Were these crimes so heinous and diabolically evil that only through execution would everyone else understand the gravity of contemplating such an act? Passage of time is usually synonymous with change and as usual man is looking for more innovative ways to carry out his daily activities. This pursuit for perfection did not exclude the death penalty. Other methods of carrying out this punishment emerged, some, more blood curdling than the next but still deemed fit by our ancestral "law makers. " Beheading was a common practice for the Romans and the Greeks. They considered it honorable and therefore preferred it to hanging. The instruments used were the axe and the sword. Later on, the English also employed beheading as sited by John Lawrence.1[2] He states that William the Conqueror introduced beheading to England and the first unfortunate person to experience it was a man named Waltheof, Earl of Northumberland, in 1076. Differing from the Rom... ...ifferent countries aborting the act as well as the emergence of more and more organizations against this form of punishment. Recent countries that have abolished capital punishment6 include Azerbaijan, Bulgaria, Canada, Estonia, Lithuania and The United Kingdom all in 1998. The various organizations currently involved include Amnesty International, Equal Justice USA, Canadian Coalition Against the Death Penalty and Catholics Against Capital Punishment. WORKS CITED 1. Christoph, James, page 14, "Capital Punishment and British Politics," The University of Chicago Press, 1962. 2. Lawrence, John, page 28, "A History of Capital Punishment," The Citadel Press, New York, 1960. 3. Lawrence, John, page 69," A History of Capital Punishment," The Citadel Press, New York, 1960. 4. Harpers Magazine, page 29"China's Crimes and Punishment," November 1997. 5. Bradgon, David. "Bring Back Capital Punishment Page," http://www.geocities.com/capitolHill/Lobby/5258/index.html 6. Amnesty International. "List of Abolitionist and Retentionis Countries," http://www.amnesty.org/ailib/intcam/dp/abrelist.htm

Thursday, October 24, 2019

The Renaissance 1485 †1660

Chapter 3The Renaissance 1485 – 1660 B. Introducing Political Points of View 1. 2. Francis bacon rose to his chosen profession, the law, until he reached the very top and became Lord Chancellor. At the height of his political career, he was found guilty of taking bribes and was removed from office. Bacon made an important contribution to many different branches of government: political science, economics, physics, literature, architecture, and etc. Bacon’s is most famous for his vision of humanity’s future. Bacon’s best known literary works, The Essays, are intended to help people get ahead in life. Bacon had embarked on a new career as a practicing scientist, when death overtook him. In 1626, Bacon fell ill during his experiment of freezing a dead chicken to preserve it. In all of Bacon’s works, his aim was to make the world better. 3. â€Å"Quickwrite† – five views – You have no knowledge unless you open yourself up to learning. – Reading increases your vocabulary. – Learning opens up your doors to a greater future. – Learning gives you a greater ability to succeed. – Reading will broaden your views on others and their knowledge, along with increasing your knowledge. . â€Å"Vocabulary Development† -The disclosure was set to be given on his inaugural day. -His sloth put him off from completing his work on time. -Her affectation earned her the perfect job. -The diligence of the student earned him the well deserved A+. -We battled threw one more impediment before we reached our goal. 5. â€Å"Yellow Boxed Questionâ €™s† 1. Studies serve for the delight, for ornament, and for ability. Their chief use for delight is in privacy and leisure; for ornament, is in discourse; and ability, is in the judgment and disposition of business. 2. Bacon concludes that reading is to weigh and consider and not to be taken for granted. 3. The difference among books are meant to be ‘tasted,† and books that are meant to be â€Å"swallowed,† and books meant to be chewed and digested,† is that some books â€Å"are to be read only in parts; others to be read, but not carefully; and some few to be read wholly with diligence and attention. † 4. Studies are to the mind as a thumb is to a hand. 6. 7. †Literary Response and Analysis† 1. Studies can be misused by being sloth. 2. Reading should be used to weigh and consider, but not to be taken for granted. . The readings of: histories, poems, mathematics, natural philosophy, moral philosophy, and logical rhetoric makes us wise. 4. I think that Bacon’s main idea is one of every day, â€Å"knowledge is power,† is great. Without knowledge how can we succeed if we don’t have some substance to get us started to succeed. Just like B acon said â€Å"the plots and marshaling of affairs, come best from those that are learned. † 5. Studying can be sloth but to a certain extent, it contradicts itself. If you study too much, you don’t put forward all that studying into something other than studying continually. If you don’t study enough you can’t put forward an idea without the knowledge of a person who has studying the subject for a long period of time. So it just contradicts itself over and over again. 6. In â€Å"Of Studies† you can see a bit of Bacon’s cynical mind, for example â€Å"books are meant to be tasted, swallowed, chewed and digested,† a book is meant to be read. 9. Bacon’s views are still relevant today, â€Å"knowledge is power† and other points are used to encourage people, especially children to help them succeed with life. 9. â€Å"Yellow Boxed Questions† 1. The speaker contrasts the situation of women with that of men by describing how men treat women and how women â€Å"live like bats or owls, labor like beasts, and die like worms† 2. The second speaker criticizes the first speaker about how she explain the miseries of women, but no solutions to get rid of them. 3. The third speaker feels very differently from the other two speakers. She states â€Å"we have no reason to speak against men†¦they are our protectors, defenders and maintainers. † She has a complete different opinion than the other two speakers. . You can infer that the seventh speaker is a confident women, the other three women see themselves as inferior, unlike the seventh speaker who sees women as â€Å"noble ladies, honorable gentlewomen, and female-commoners† worthy. You can tell she’s comfortable and respects herself enough to speak of women that way. 5. The speaker’s repeated uses of â€Å"if†¦then† is able to effec t the women to be confident by giving them a statement about a man and returning with a greater and more positive thing a woman is. . According to the seventh speaker, women have no reason to complain because we do not waste our lives or beauty or our tender lives because we’re not out digging in mines or go on dangerous voyages, or burn our faces with smiths’. The gifts that have been given to women are much better, since women are favored by nature in giving us beauties, features and shapes, that attracts men and are forced to admire and love a woman. 7. I agree with the seventh speaker, women are favored by nature, giving us the beauties. A man has his attributes to be strong and lean, as well as a woman can be strong, It goes either way, each gender is unique and has both its weaknesses and strengths. 10. â€Å"Comparing Political Assumptions† -Question #3 Response. In the excerpts from Margaret Cavendish’s Female Options, each of the speakers has their own opinion, voice, and argument. The first three speakers all contain the same starting phrase, â€Å"Ladies, gentlewomen, and other inferior women†¦Ã¢â‚¬  Bring the three speakers together, but all contain their own definition to inferior women. The first speaker wishes to be equal to a man and argues that â€Å"men are happy, and we women are miserable. † Men have the power and the women are helpless, the men have the power to have all the freedom they want, including taking a woman away from their freedoms. Unlike the first speaker, the woman does not complain about the men. She knows she has no right with them, â€Å"our words to men are as empty as sounds,† but she does complain that the first speaker does not speak of any solutions against the men. The speaker tries to solve the problem with them men, yet everything she thinks of is easily disregarded by a man. As well as the first speaker she gives up hope. The third speaker finally speaks highly of men. She argues that there is no reason to speak against the men, â€Å"who are admires and lovers; they are our protectors, defenders, and maintainers; they admire our beauties, and love our persons†¦.. all which we could not do ourselves. † The problem is not with the men, the speaker brings to the table the conflict against Nature. Nature made men more ingenious, witty, and wise. The speaker wants you to love, praise, and pray for men. Without men, women would be miserable the way Nature wanted them to be. Finally the seventh speaker, bring on the greatest change by presenting herself and the rest as â€Å"Noble ladies, honorable gentlewomen, and worthy female-commoners. † The effects the people by an â€Å"if†¦then† structure. She puts down the strength of men by showing positive traits of a woman and telling you how Nature wanted women to be that way. The ones being punished is the men having to deal with the hardships of the work, being burned by smiths, fight in battles, take on dangerous voyages, or digging in mines. Nature blessed the woman with beauties, features, and enticing attractive. Men are the ones who suffer, they are forced to admire a woman and love us. Compared to the seventeenth century, women still doubt if they are the inferior sex. Compared to the seventeenth century, it is no longer valid for the man to just receive the education or take on the â€Å"strong† men job, such a digging in mines or fight in battles. Women are treated equally according to the government, woman may do as they please without the oppression of being a woman, yet its not all ways this way and women are till being oppressed for their â€Å"inferior† role. 10. â€Å"Summary of John Milton† Early in John Milton’s life it was said that he’d be a great poet. His teachers parents encouraged him in his ambition in poetry. Milton’s father was a musician and a prosperous business man. Milton received his education at St. Paul’s School and Cambridge University. Milto n spent eight years after college continuing his education by himself, since he firmly believed that a poet must be a person of learning, familiar with ancient and contemporary philosophy, history, languages, and literatures. Milton believed that a poet must be active in the life of his time and entered the paper warfare that accompanied the conflict between King Charles and his Parliament. Some of his work was very elaborate and a few of them very insulting in support of the Parliament party. Some people have referred Milton as a Puritan because of his work. During part of this period, Milton served in the government of England under Oliver Cromwell. Milton was responsible for translating all correspondence with foreign countries. Milton’s eyesight was gradually falling. By 1652, he could only distinguish day from night. By the age of forty-four, before he had finished his life work, Milton was completely blind. Milton published Paradise Lost twice: first in a ten book version in 1667 and then in twelve books in 1676, the year of his death. It is not exaggeration to say that Milton in one way or another worked on this epic all his life. Paradise Lost is one of the most brilliant achievements in English poetry. 11. â€Å"Yellow Boxed Questions† 1. The subject of Milton’s story is man’s first disobedience. 2. Milton’s purpose is to show men how God was and his ways. 3. The loss of happiness and pain torments Satan in hell. 4. Milton uses the images of a great furnace flames, yet no light from the flame, no darkness visible, and regions of sorrow to describe hell Chapter 4 The Restoration and 18th Century 1660 – 1800 A. A Modest Proposal, Top of the Food Chain, from Don Quixote 1. â€Å"Summary of Jonathan Swift† Jonathan Swift is the principal prose writer of the early eighteenth century and England’s greatest satirist. Swift was a Anglo – Irishman. Swift was born in Dublin of English parents. Swift was abducted by his nurse which he spent three years in England with her. Swift went to England to become Secretary to Sir William Temple. The job gave him the opportunity to mingle with the public, read, and look about for a more important and permanent position. Swift did not write for fame or money; most of his books and pamphlets were published anonymously. Swift’s aim in writing was to improve human conduct, to make people more decent and humane. 2. Verbal Irony- occurs when a writer or speaker says one thing but really means something quite different. Logical Appeals- using evidence such as facts or statistics to support a position. Emotional Appeals- passages that use words that arouse strong feelings. Ethical Appeals- passages that establish the writer’s qualifications and sincerity. 3. â€Å"Vocabulary Sentences. † 1. The homeless man had no sustenance to continue with his life. 2. Our landfills are glutted with trash. 3. The young man had no deference for his parents. 4. It was very scrupulous to decide which college to attend. 5. The newspapers were unanimous in their censure of the tax proposal. 6. It is expedient that you go. 7. The conversation slowly digressed over time. 8. The woman procured the first tickets on sale. 9. The press only gives the public the brevity of the story. 10. The poor man had much animosity against the rich man. 1. 6. â€Å"Practice† 1. A- dismayed : happy. 2. A- foolish : intense. 3. B- cautious : careless. 4. B- emotion : happiness. 7. Satire- any piece of writing designed to make its readers feel critical of themselves, of their fellow human beings, and of their society. Some satire’s purpose is to make us laugh at huma n foolishness and weakness, these satires are good natured and laugh provoking. Other satires may make us laugh, but it is often laughter of a bitter kind, arising from anger and indignation at human vices and crimes. 8. â€Å"Summary of Miguel de Cervantes† Miguel de Cervantes was born near Madrid, Spain in 1547. In 1569, Cervantes saw no prospects at home and enlisted in the army, fought valiantly, and was wounded at the Battle of Lepanto. His left hand was crippled, earning him the nickname el manco de Lepanto. Cervantes hoped to be promoted to an army captain after the way, but his plans were ruined when he was captured by Barbary pirates and held as a slave for five years in Algeria. Over the years he worked as a playwright, bureaucrat, and tax collector before finally landing in jail for failure to pay his debts. According to legend, it was while he was in jail that the idea for Don Quioxte came to Cervantes. The Ingenious Gentleman Don Quixote of La Mancha was published in January of 1605 and immediately caused sensation. Cervantes, at the age of fifty-five, was now a famous author, but he still was poor. Spain’s greatest writer died in poverty on April 22, 1616. 9. B. Women’s Rights: Introducing Political Points of View 1. 2. â€Å"Summary of Mary Wollstonecraft† English feminism begins with Mary Wollstonecraft who demanded â€Å"Justice for one half of the human race,† that is, women. At nineteen and self-educated, Wollstonecraft left home to work in some of the few occupations legally available to single women. She became a governess for a wealthy Irish family and witnessed the â€Å"dissipated lives the women of quality lead. † Wollstonecraft left Ireland and moved to London to work as an editorial assistant. Wollstonecraft publishes A Vindication f Rights of Men, which defended the principles of human equality underlying the French revolution. Later Wollstonecraft published A vindication of the Rights of Woman, an impassioned criticism of social and economic institutions that sanctioned women’s inequality. Mary Wollstonecraft died from septicemia and her daughter successes to write the famous Frankenstein. . â€Å"Vocabulary Sentences† 1. The husband showed great solicitude toward his wife’s health. 2. We had to have a non partial jury. 3. The man deplored staying home than going on the camping trip. 4. The teacher could not control the fastidious class. 5. His specious attitude did not win over his boos. 6. The new law was to be abrogated by the public. 7. Her story as very cursory to believe. 8. We gave a cursory glance at the headlines. 9. The girl had a insipid personality. 10. The Alcoholic had a propensity to drink too much. 4. â€Å"Vocabulary Development† 1. A parent would show great solicitude for their children’s grades. 2. The opposite of a partial juror, is a impartial juror. 3. The opposite of deplore would be to accept. 4. The opposite of a fastidious person would be a calm person. 5. You would reject a specious argument because it is not true. 6. If you have abrogated your responsibilities, you have abandoned them. 7. The opposite of a cursory investigation would be a true investigation. 8. If you vitiate a argument you weaken it. 9. The opposite of a insipid argument would be a upbeat argument. 10. If you have a propensity for lying people would never believe you.

Wednesday, October 23, 2019

Financial Accounting

Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls. Financial Accounting Financial statements produced using FIRS were used to obtain startup fund. Current quarterly statements are produced using this format to maintain consistency and clarity for investors' sake. SUBS lists balance sheet items, revenue, liabilities, and share measurements. GIBBS follows FIRS rules when reporting their financial data in every month financial statements fairly and accurately. It is good to use FIRS in the accounting process for any business so that all financial are being reported fairly and accurately.SUBS records assets at their cost using cost principle. International revenue from customers that belong to various countries is tracked and reported using FIRS. SUBS combines GAP along with the FIRS so that largely impacts stock markets, investors, corporate management, accounting standards and accounting professionals' setters. Cubit's financial statement includes GAP and FAST principals to accommodate US based customers and accountants.FIRS is dynamic and it helps the com pany produce financial statements dynamically in a constant changing environment. The convergence of both these standards helped SUBS in producing financial statements with professionalism, uniformity, optimism and transparency. The major difference between GAP and FIRS comes down to being rules- based vs†¦ Reminisces-based; this poses a challenge in areas such as the income statement, consolidation, the earnings-per-share calculation, the inventory, and the costs. In consolidation, U.S. GAP prefers a risks-and-reward model where as the FIRS favors a control model. U. S. GAP shows extraordinary items as net income where as FIRS segregates. U. S. GAP provides the option of LIFO, average cost or FIFO where as FIRS does not allow LIFO for inventory valuation. Under the FIRS the PEPS calculation does not average the individual interim period calculations, but the U. S. GAP does. Regarding developmental costs, GAP considers them as expenses while FIRS capitalizes them based on speci fic criteria.Both FAST and FIRS have identified short- and long-term convergence projects, including 20 reporting areas where differences have been resolved and completed. 3. Pro Formal 4. Internal Controls SUBS needs internal controls to provide assurance in order to achieve forecasted financial reporting, compliance and operating objectives. These internal controls help SUBS to achieve its mission by ensuring that the policies, directions, practices and reoccurred approved and designed by management and board of directors are implemented properly and functions accordingly.It also ensures effectiveness is sustained in an ever changing dynamic environment. All of the five control components in the COCO integrated framework, Control Activities, Control Environment, Risk Assessment, Monitoring, and Information & Communication are very important. SUBS implements all the five controls as an essential internal control and doesn't compromise on any one of them. Of the five, the most impor tant two implemented as critical are control activities and control environment. Financial Accounting Veronica Bradley Financial Accounting August 12, 2012 Internal Controls Case Study 2 Internal Controls LJB Company, a local distributor, has asked your accounting firm to evaluate their system of internal controls because they are planning to go public in the future. The Company has to check the internal controls of a system of checks and balances designed to detect and prevent fraud and errors. The Sarbanes-Oxley Act requires U. S. companies to enhance their systems of internal control. The company hired has to detect the internal control system and meet the companies requirements.The internal control standards applicable to Sarbanes-Oxley (SOX) apply only to large public companies listed on U. S. exchanges. There is a continuing debate as to whether non-U. S. companies should have to comply with this extra layer of regulation. Debate about international companies (non-U. S. ) adopting SOX-type standards centers on whether the benefits exceed the costs. The concern is that the highe r costs of SOX compliance are making the U. S. securities markets less competitive. These activities are the backbone of the company’s efforts to address the risks it faces, such as fraud.The specific control activities used by a company will vary, depending on management’s assessment of the risks faced. This assessment is heavily influenced by the size and nature of the company. The principles of internal control activities are (1) establishment of responsibility, (2) segregation of duties, (3) documentation procedures, (4) physical controls, (5) independent internal verification, and (6) human resource controls. Advise the President of what the company is doing right (they are doing some things well) and also recommend to the President whether or not they should buy the indelible ink machine.When you advise the President, please be sure to reference the applicable internal control principle that applies. The things that the company is doing well are that using the pr e- numbered invoices. When the company was not using pre-numbering they violated the documentation procedures. If pre-numbered documents are not used, then it is virtually impossible to account for the documents. This will keep good documentation on some things for future reference to have on hand and things aren’t done more than one time by different people.Pre-numbering helps to prevent a transaction from being recorded more than once, or conversely, from not being recorded at all. Second, the control system should require that employees promptly forward source documents for accounting entries to the accounting department. This control measure helps to ensure timely recording of the transaction and contributes directly to the accuracy and reliability of the accounting records. With the information provided the company should invest in an indelible ink machine. This will put the company in more control of accounting procedures.And with this in hand will help reduce the chanc e of any fraud going on in the company with the checks being more manageable. Use of physical controls are essential. The accountant’s act of keeping the checks in a safe in his office is in accordance with the physical controls principle. This reflects the safeguarding of assets and enhances the accuracy and reliability of the accounting records. The President should also know what they are doing wrong like the petty cash situation. All employees have access to the petty cash in a desk drawer and are asked to only place a note if they use any of the cash.The company had a hard time getting the employee to admit it was him because the company does not assign individual passwords. The company is violating the establishment of responsibility, and segregation of duties, documentation procedures, independent internal verification and human resource controls. With the petty cash Internal control over a petty cash fund is strengthened by: (1) having a supervisor make surprise count s of the fund to confirm whether the paid petty cash receipts and fund cash equal the fund amount, and (2) canceling or mutilating the paid petty cash receipts so they cannot be resubmitted for reimbursement.With the establishment of responsibility the company is violating that responsibility by not assigning responsibility to specific employees. Control is most effective when only one person is responsible for a given task. Without doing this leave the door open for fraud and other possibilities to of things to occur. With the company hiring convicted felons and sex offenders with them having a human resources department this all would have been avoided.They wouldn’t have to worry about employees using the internet to view porn sites. When the company hires employees they should have an independent verification for each individual employee. This will track all the employees with their computer and signing in and out of the system and all things that require a verification to proceed. An accountant is not certifiable to interview everyone for certain positions unless it is involved with their position.The President of the company needs to do a big evaluation of the system of internal controls to make sure all the standards are being met for planning the future of the company. As discussed earlier in the requirements of the company in order for them to go public in the future. They are going to have to follow all the guidelines for the principles of internal control are: establishment of responsibility; segregation of duties; documentation procedures; physical controls; independent internal verification; and human resource controls.