Analysis Of Health Of Health And Wellness Essay - 1128 Words

Analysis of Health Views Health is defined by Straub as, â€Å" a state of complete physical, mental, and social well-being. It involves physical as well as psychological and social well- being† (2012). The well being of an individual also includes social conditions, biological factors, and personality traits (Straub, 2012). Both health and wellness is highly looked over by individuals, this is until they understand how an illness destroys their body. However, to understand the views individuals have towards the concept of health and wellness one must first be aware of the definition of the term. According to the Sage Handbook of Health Psychology, Sutton, Baum, Johnston (2004) explains the term health refers to a range of positive states of mental, physical, and social wellbeing. The term is not only determined by the absence of disease and illness but also by the variation of healthful signs composed of a person s lifestyle. In addition, to physician’s findings of the illness, there are an assortment of environmental, opinionated, and behavioral factors that add to the possible reasons behind the individual’s health and illness. The purpose of the paper is to go over the many different views of health, events that made change come true, I’ll also provide the description of the biomedical model, the transition of the biomedical model into other fields of practice, and an explanation of the development of behavioral medicine. Changes in the Historical Views ofShow MoreRelatedAnalysis Of The New Ever-Well Womens Health And Wellness Center979 Words   |  4 PagesThe new Ever-Well Women’s Health and Wellness Center will be a â€Å"one-stop shop† facility consisting of Obstetricians and Gynecology services, Health and Wellness Physicians, Psychologist, Pet Therapy, and a Daycare; a comprehensive approach to something for everyone. The facility could deal with an array of birth control options, sexually transmitted diseases, menstrual problems, cancer screening, fatigue, insomnia, group therapy sessions, as well as wellness programs of exercise classes, healthyRead MoreRandom1474 Words   |  6 Pagesactivity, and improve overall wellness. An examination of a personal food and activity assessment will provide the student with essential data from which to change their health and wellness behaviors. Course Outcomes This assignment enables the student to meet the following course outcomes: CO #1 Assess whether nutritional intake provides basic nutrients for optimal health and wellness. (PO #1, PO #2) CO #2 Describe nutritional needs for optimal health and wellness throughout the life span. (PO #1Read MorePersonal Statement On Health Consciousness1208 Words   |  5 PagesABSTRACT Our health conscientiousness and intellect is part of our inner self that helps makes decisions. 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Consequently, the vast majority of organizations offer some type of wellness benefit to their employees since an effective wellness program can improve employees’ health, which can reduce absenteeism and increase productivity, morale and retention. The LAMP frameworkRead MoreBenefits Of Employees And Wellness Programs763 Words   |  4 PagesMany healthcare organizations are using ROI and VOI (Return on Investment and Value of Investment) methods to measure and justify investment in health management and wellness programs. ROI refers to a financial measurement or size of a return relative to an investment ( Nash, et al., 2016). VOI refers to the overall value received (considers both financial and intangible benefits) on any given financial investment (Grossmeier, 2015). 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Moreover, chronic diseases are prevalent amongst one third of working-age Americans, accumulating to over 75% of the nation’s annual health care cost. The constant increase in health cost has had a huge impact on employers. According to Udall-Bono HealthyRead MoreDeloitte And Touche Case Study1571 Words   |  7 PagesDeloitte and Touche Case Study: In this analysis/essay, I will critically evaluate a given case study based on organisational wellness. First I will highlight four critical success factors of a wellness program and thereafter I will link those success factors to employees suffering from burnout and exhaustion in the South African retail industry and how they can be adopted to improve both burnout and exhaustion. Finally, the analysis/essay will be concluded by summarizing the key findings of the

Macbeth Fact vs. Fiction - 958 Words

Macbeth: Fact vs. Fiction Simply the name itself has become famous throughout literary history; Macbeth. This tragedy of five acts worth, written by William Shakespeare was first performed in 1606. From then on, speculations and questions arose. Who was this astounding character that surprised people with his pride and ambition? Many may have been surprised to find out how very little resemblance the play character bore to the actual historical figure. The real Mac Bethad mac Findlà ¡ich, or Macbeth, as named in English, was born in Scotland around 1005. His father, Mormaer of Moray hailed from Finland, while his mother was the second daughter of Malcolm II, a previous king of Scotland who had died a few years before his birth. Thus we†¦show more content†¦It is believed by many that the ambition to see his nephew on the thrown and Macbeth off of it had driven him to lead those campaigns. Besides the large number of losses on both the English and the Scottish side, Macb eth wasn’t defeated by Siward. For the remainder of his life, Siward regretted not dying in battle or at least having seen Macbeth defeated. He is famous in history for having risen from his death-bed and donned his battle armor to ‘meet his end more fittingly’, rather than ‘die like a cow’. After retreating with his men over Cairnamounth Pass, Macbeth took his last stand at the battle at Lumphanan, in 1057. Here he was mortally wounded in battle by Malcolm III, the older son of the late Duncan I. Both in the play and in real life, Malcolm III managed to kill the man who had slain his father years before. Shakespeare might have been inspired by the relations here and dramatized the story in order to make this final battle one of revenge rather than territory and ruling. Unlike Shakespeare’s Macbeth, the real king that ruled Scotland in the 11th century was never mentioned to be a tyrant, or a power and ambition-driven fiend. Rather, he is s aid to have been a good, just leader who is known for conducting successful campaigns into Northumbria, England. In this modern day and age, many often tend to forget that fictive writing isn’t necessarily based on fact, even with a grand name such as Macbeth in itsShow MoreRelatedShakespeare s Macbeth - Macbeth2496 Words   |  10 Pages Macbeth Fact or Fiction Christopher Goncalves Sr. Marlene Mucha, S. J. J. British Literature February 10, 2016 Macbeth Fact or Fiction Thesis: In the play Macbeth, Shakespeare did not ?accurately portray Macbeth according to the historical background in the age of Jacobean times. I. Shakespeare A. Background II. Text of Macbeth III. Historical Inaccuracies A. Macbeth B. Lady Macbeth Read MoreVillains in Hollywood Films Essay2476 Words   |  10 Pagesvillainous characters spreading their wings onto the big screen, making the darker side more appealing for audiences. Everybody has gone villain this year, from Tom Cruise to Halle Berry, from the not- so-friendly extra terrestrials in Alien Vs Predator to Spidermans sworn enemy Dr Octopus, played by Alfred Molina. The origin of villains Villains have been around since evil has walked the earth. People have been creating villains ever since the beginning of human civilizationRead MoreAmerican Literature11652 Words   |  47 Pagesnational mission and American character democratic utopia use of reason history is an act of individual and national self-assertion Genre/Style: ï‚ · ï‚ · ï‚ · ï‚ · ï‚ · political pamphlets travel writing highly ornate writing style fiction employs generic plots and characters fiction often tells the story of how an innocent young woman is tested by a seductive male Effect: ï‚ · ï‚ · ï‚ · ï‚ · patriotism grows instills pride creates common agreement about issues shows differences between Americans and Europeans Read MoreProject Managment Case Studies214937 Words   |  860 Pagesthe Corporation itself is young and involved. Hyten has enjoyed a period of continuous growth over the past fifteen years as a result of careful planning and having the right people in the right positions at the right time. Thls is emphasized by the fact that within five years of joining Hyten, every major manager and division head has been 24 HYTEN CORPORATION promoted to more responsibility within the corporation. The management staff of the Automotive Components Division has an average

Why is the Division of Labor within the Factory/Workplace so Controversial Free Essays

Introduction The phenomenon of division of labor pertains to the specialization of interdependent and cooperative labor in particular tasks to achieve the highest level of overall efficiency. Although this phenomenon has been prevalent through the human history, its prominence in management themes in the recent times is associated with industrialization and the subsequent growth of trade and capitalism. Division of labor is often view as a controversial practice since it leads to unequal distribution of rewards against labor. We will write a custom essay sample on Why is the Division of Labor within the Factory/Workplace so Controversial? or any similar topic only for you Order Now However, this practice has also made it possible for the society at large to achieve a high level of efficiency. Thus it is worthwhile to explore various perspectives regarding division of labor to assess why this theme sparks so much controversy among academics. This essay explores various viewpoints associated with the controversy behind the issue of the division of labor in management practices. The essay will base its critical analysis upon theories of Frederick Winslow Taylor, Adam Smith, and Karl Marx regarding division of labor. Understanding Division of Labor According to Adam Smith, division of labor is the most important improvement towards achieving the productive power of labor (Smith, pg. 11). He contends that the value of division of labor can be clearly understood by applying its phenomenon in practice. He employs an example of a pin-making trade; wherein an uneducated, skilled labor can hardly make a single pin in an entire day even after putting his best efforts; let alone twenty. However, this labor of manufacturing a pin, if divided into different tasks, can be much more industrious. If, the whole work is divided into a number of branches, for instance drawing out wire; straightening; cutting; pointing and grinding it at the top to receive the head, and each distinct operation is performed by distinct but highly specialized hands, the total number of pins produced by such a collective effort of labor could be enormously higher. Smith recalls a factory where he saw a group of 10 men, with each performing distinct specialized tas ks, collectively making around 48 thousand pins each day. Smith asserts that had these 10 men worked separately and independently, they would not have made more than 20 pins each at best (Smith, pg. 11). Division of Labor and its Impact upon Productivity Smith contends that â€Å"in every other art and manufacture, the effects of division of labor are similar to what they are in this very trifling one†¦Ã¢â‚¬  (Referring to the example of pin manufacturing) (Smith, pg. 12). He mentions that the increased productivity achieved through division of labor owes to three circumstances. One, to the increased dexterity of workers in performing specific tasks; second, to the timed saved which is otherwise lost in shifting from one type of work to another; and third to the utilization of machines that facilitate and abridge labor (Smith, pg. 13). The proponents of division of labor are of view that it occasions a proportional increase in the productive powers of labor in every art and work. They adhere to Smith’s line of thinking that the increased productivity of labor through its division affects both the quality and quantity of production at much greater extent in case of manufacture of finished goods than in the production of raw materials (Smith, pg. 13). Therefore, the industrialized nations, which are heavily involved in manufacturing of finished goods, reap the greatest benefit of implementing division of labor. It is through this practice that they are able to sustain their economic superiority and the overall wealth of nation. Adversarial Impact of Division of Labor Frederick Taylor, who is widely acknowledged for his scientific approach towards management, regards that the principle objective of management is to ensure the highest level of productivity, with creates maximum prosperity for the employer and subsequently the employee. Taylor states that â€Å"maximum prosperity can exist only as a result of maximum productivity† (Taylor, pg. 9). Considering the generic contention derived from Adam Smith’s assertion that division of labor increases the productivity and efficiency of labor manifolds in a manufacturing setup, this practice should be deemed as the best approach towards utilizing of human capital per se. However, there are several underlying concerns associated with division of labor that make this practice controversial. Deskilling of Labor The most adversarial impact of division of labor pertains to the deskilling of labor. Although specialization of employees increases their efficiency for a specific skill, it renders them less skillful overall. This viewpoint was first proposed by Karl Marx. He described this phenomenon as alienation of employees in which employees become more specialized for a specific task through repetitiousness while being constantly deskilled at others. Marx criticizes the practice of division of labor for it depresses a worker both mentally and physically, lowering him/her to a status of machine (Fine and Saad-Filho, 2003). According to Marx, production efficiency through division of labor should only be employed as a temporary necessary evil for human liberation. However, Marx drew a sharp distinction between social and technical division of labor. He acknowledged that technical division of labor was inevitable in that both pleasant and unpleasant jobs had to be performed by a group of people; however, he opposed the social construct of division of labor wherein functions were determined by class and hierarchy (Fine and Saad-Filho, 2003). Adam Smith adds to the criticism of the tendency of division of labor in deskilling workers. Smith proclaims in his work ‘the wealth of nation’ that â€Å"the man whose whole life is spent in performing a few simple operations, of which the effects too are, perhaps always the same, or very nearly the same, has no occasion to exert his understanding, or to exercise his in finding out expedients for removing difficulties which never occur. He naturally loses, therefore, the habit of such exertion, and generally becomes as stupid and ignorant as it is possible for a human creature to become. The torpor of this mind renders him, not only incapable of relishing or bearing a part in any rational conversation, but of conceiving any generous, noble or tender sentiment, and consequently of forming any just judgment concerning many even of the ordinary duties of private life† (Smith, pg. 51). By strictly continuing a repetitious set of tasks each and every day with the sam e results, a worker fails to experience new situations, and thereby face new challenges/problems which would require him/her to utilize his/her cognitive and problem solving skills. In order words, a worker would be never pushed out of his very limited comfort zone. Turning the worker to become as â€Å"stupid† and â€Å"ignorant as it is possible for a human creature† is similarly cruel and ignorant as suppressing him/her to the condition of a machine. In this, the dexterity of a working in a specific task is achieved at the expense of his/her social, intellectual and personal virtues (Smith, pg. 782). This in turn serves the vested interest of those who believe in dominating others by suppressing their capabilities. Commoditization of Workers Another aspect of criticism related to the practice of division of labor pertains to the commoditization of workers. Commoditization of workers is similarly controversial and demeaning consequence of the division of labor in that it turns human labor into a quantifiable skill. When division of labor is put into practice, each individual is set to carry out a small, particular task that enables the creation of the final product after each worker has placed his input. Taylor, who was one of the first to seek industrial efficiency and look at management from a scientific, empirical approach, emphasized that â€Å"highest state of efficiency† of a man is when he is â€Å"turning out his largest daily output† (Taylor, pg. 11). However, achieving the highest level of efficiency through division of labor raises a great concern in that the division of labor does not place a man’s skill at the highest of value but rather, his level of output. In a sense, it matters not wh at he is doing but rather, how much of it he is doing. Adversarial Impact of Division of Labor upon Motivation of Smart Workers Taylor even goes on to state that division of labor is in fact adversarial for achieving the highest level of productivity, a purpose for which it was put into place. In his view, the managerial approach of division of labor fails to sustain the motivation of high performing workers. Contrarily, it spurs a ‘take it easy’ approach among highly potent, energetic and smart workers. This is mainly because the management usually needs to hire men to perform relatively similar work, at relatively the same rate, with relatively the same pay. In doing so, it successfully eliminates the smart working practices of skillful workers and demeans their energy and motivating for over-performing. If the work is to be broken down into the same basic, redundant routine that any one man can easily adapt to, at the same pay, working the same number of hours, the practice itself turns workers to give relatively the same level of output. For instance, Taylor presents a scenario of an energeti c smart employee working alongside a lazy one. Taylor states that even if the energetic and smart man puts in all his effort at the beginning of his work, after working for some time next to the lazy one, the energetic man eventually begins to adapt the ‘take it easy’ approach, as he realizes that his energy and work ethic has no more recognition nor financial rewards than that of the lazy worker since the overall output of a manufacture is affected by the input of all. The energetic man eventually adopts a mentality that questions why he is putting in extra effort when the lazy worker is putting in minimal and receiving the same pay and recognition as he is (Taylor, pg. 20). The smart and energetic is de-motivated by the fact that he/she has placed himself in the same position as all the other workers, thus making him irrelevant and worst of all, dispensable. Here lies one of the central issues to the problems of the division of labor in the modern day business environment wherein the knowledge based industries especially in the service sector are highly dependent upon skills of its employees and any adversarial impact upon their motivation level can have devastating impact for organizations. Division of labor associates a human’s value based on the wealth he/she is able to generate, deeming his/her natural skills and character immaterial. In such a society, human beings become dependent on their work and their value is placed simply by the wealth they are able to generate for their employers. In such, government and society places the working class or the proletariat in not only a subordinate position but also where they are kept under social and economical control simply through their dependency on the limited wealth they are in need of obtaining. As Smith states that â€Å"in free countries, where the safety of government depends upon very much the favorable judgment which the people may form of its conduct, it must surely be of the highest importance that they should not be disposed to judge rashly or capriciously concerning it† (Smith, pg. 788). This contention captures the objective of autocratic governments and dominating corporations whose main objec tive is often to remain in power and keep the people under control. In the case of modern societies, maintaining control is not exerted through intimidation or violence, but rather, on the workers dependency on wealth as they know that their value depends on it. Here lies that main issue of labor commoditization. Conclusion Division of labor is conceptually an ideal approach towards increasing the productivity of the labor in that it is more efficient in terms of time, reduces dexterity of employees, and allows the utilization of machines and modern technologies. However, this practice can render the overall productivity of an organization and a nation at large as stagnant in long-term. That is due to its tendency of causing increased dependence and lack of flexibility. Moreover, it can have adversarial affect upon the motivation of smart and high performing employees. Therefore, organization and nations aiming to sustain productivity and foster innovation and creativity in long-term should try to achieve a critical balance between short term labor productivity and flexible and smart human resource development practices. References Fine, B. and Saad-Filho, A (2003) Marx’s, Capital. Pluto Press Smith, A (1977). An Inquiry into the Nature and Causes of the Wealth of Nations. University of Chicago Press, Taylor, F. (2003) Early Sociology of Management and Organizations: Scientific Management. Routledge, How to cite Why is the Division of Labor within the Factory/Workplace so Controversial?, Essay examples

Errors in Formal Letter Writing

Question: Discuss about the Errors in Formal Letter Writing. Answer: Introduction: This is to inform you that pleased with your knowledge and professional expertise, the management authority of ABN Transport Service Pvt. Limited, has decided to hire you against the vacant position of a full time Transport Agency Manager. We hope that you are delighted for having received the offer, and thus you will assume an active role in contributing to the organizational success of our company. If you are interested to work with us, we would like to ask you to review the summary of the terms and conditions in the light of your anticipated employment with our organization. Since your service with us will be required to comply with the below mentioned terms and conditions, we request you to carefully read each of these terms, and if you agree, send us back the copy of this agreement letter, by 10th June 2015. Service Agreement of ABN Transport Services Pvt. Limited as Applicable for Mr. Ketan Kumar Babulal Patel: The term of the agreement will begin on and from 22.6.2015, if the employee Mr. Ketan Kumar Babulal Patel is willing to join the company, and the agreement is being made between Mr. Patel and the Tasmania regional branch of ABN Transport Services Pvt. Limited. Terms of Appointment: As already mentioned above, the terms of the agreement will commence from the joining date of Mr. Patel, and will continue to remain in full force, till the date of his completion of his service. You are being appointed as a full time Transport Agency Manager, and as such, you will be entitled to the pay-scale and other financial and non-financial benefits allotted for the designation you are being chosen for You will be expected to work for 36 hours a week, and though this is the normal schedule of your work, you may be expected to serve extra hours, depending on the workload of a given day, for which, however, you will not receive any immediate incentive. The location of your office will be Tasmania regional branch of ABN Transport Services Pvt. Limited, though you may be required to travel to other locations of the office, as per the needs of the Company. As per the designation you have been chosen, your normal office time will be 36 hours a week. Remuneration and Other Benefits: You are entitled to receive $20 each hour, though your remuneration package will be annually revised depending on the quality of your daily performance. You will be entitled to the right of enjoying a holiday, if your duty fall on a day, which is recognized by the State Authority as a public holiday. The superannuation payments, you are expected to receive after the completion of your service, will be deposited in a superannuation fund of your choice. Duties and Responsibilities: You will be offered an outline of the nature of the duties and job roles you are expected to be assigned with, prior to the joining date. However, the outline intends to provide you a comprehensive idea about the nature of your job role, and may not be an all-inclusive list of duties you are expected to undertake. You are expected to supervise and monitor the daily operational activities of the agency. You are expected to participate any kind of off the job or o the job training provided by the Company. Termination of Service: In case you wish to discontinue the service, or you are deemed incapable of serving our organization, you can leave after serving 1 week of notice period. Your service may be subject to termination, on grounds of allegations charged against you for misconduct, workplace abuse or any kind of unfair means within the organization. Confidentiality: Even after the termination of your service, you are not expected to disclose nay confidential, private information about the organization to a third party. In case you agree to comply with the above agreements, we would like to welcome you to our organization, wishing for your long, rewarding career with us. Reference List: Biko, S., 2015.I write what I like: Selected writings. University of Chicago Press. Castles, A., McLean, G.M., Bavin, E., Bretherton, L., Carlin, J., Prior, M., Ukoumunne, O., Wake, M. and Reilly, S., 2013. Computer use and letter knowledge in pre?school children: A population?based study.Journal of paediatrics and child health,49(3), pp.193-198. da Silva, J.A.T., 2015. Make the Cover Letter Extinct.Journal of Educational and Social Research,5(2), p.11. Dethier, B., 2013.Twenty-one Genres and how to Write Them. University Press of Colorado. Kaur, K. and Singh, G., 2013. ERRORS IN FORMAL LETTER WRITING AMONG UNDERGRADUATE STUDENTS.English Teacher,42(3). Pa?ilov, T., Hladk, E. and Bayer, J., 2015. Defining Formal Letter Similarity for Purposes of Accessing Web Information by Users with Dyslexia and Other Reading Disorders. Waldo, S.W., Secemsky, E.A., OBrien, C., Kennedy, K.F., Pomerantsev, E., Sundt, T.M., McNulty, E.J., Scirica, B.M. and Yeh, R.W., 2015. Response to Letter Regarding Article,Surgical Ineligibility and Mortality Among Patients With Unprotected Left Main or Multivessel Coronary Artery Disease Undergoing Percutaneous Coronary Intervention.Circulation,132(12), pp.e156-e156.

Chapter 7 Notes Auditing and Assurance Services Essay Example

Chapter 7 Notes: Auditing and Assurance Services Essay Chapter 7 Overall Audit Approach for the Revenue and Collection Cycle * Audit risk- the risk that auditors will issue and unqualified opinion on financial statements that contain a material misstatement * Inherent risk and control risk * 3 step approach for audit risk model * Set audit risk at desired levels * Assess risk of material misstatement Determine detection risk based on the level of audit risk and risk of material misstatement * The components of the audit risk model are assessed on an assertion-by-assertion basis * This assessment recognizes that certain assertions assume an increased level of importance and are of more interest to auditors than others * Existence assertions is important in the audit or A/R and the occurrence is important for sales * If the audit team estimates that control risk is below maximum they need to perform test of controls to confirm that the control activities are operating effectively and that the auditors initial strategy is sound LO1: Inheren t Risk in the Revenue and Collection Cycle Revenue Recognition Revenue Recognition- recording revenues in the entities To be recognized revenues must be realized or realizable or earned * Revenue earning activities involve delivering or producing goods, rendering services, or performing other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues * All criteria must be met for revenue to be realizes, realizable, or earned: * Persuasive evidence of an arrangement exists * Delivery has occurred or services have been rendered * The seller’s price to the buyer is fixed or determinable * Collectability is reasonably ensured Collectability of A/R In most companies, a portion of accounts receivable will not be paid. GAAP requires clients to provide and estimation of uncollectable amounts and provide and allowance for it. Estimation of allowance for doubtful accounts can be subjective and difficult for the client and the auditor. A reason for difficulty can be changing economic conditions. Customer Returns and Allowances Sometime customers have the right to return unused or unsold merchandise. An appropriate evaluation of revenue can be performed when these agreements are in the purchase contract and disclosed to the auditor. Clients may enter into informal right of return agreements with customers unknown to the auditors. Liabilities for known return, warranties, and other potential obligations are often very difficult to estimate. Companies with new products or technologies have an even higher inherent risk in these areas. We will write a custom essay sample on Chapter 7 Notes: Auditing and Assurance Services specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Chapter 7 Notes: Auditing and Assurance Services specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Chapter 7 Notes: Auditing and Assurance Services specifically for you FOR ONLY $16.38 $13.9/page Hire Writer LO2: Revenue and Collection Cycle: Typical Activities Basic activities in the revenue and collection cycle are 1. Receiving and processing customer orders 2. Delivering goods and services to customers 3. Billing customers and accounting for A/R 4. Collecting and depositing cash received from customers Entity Level Control It is important that auditors consider the entity-level controls in all processes and procedures. In the revenue process, management should have a process for continually reviewing revenue and comparing it to the budgets and forecasts. Management should constantly scrutinize total write-offs of A/R, merchandise returns, and the timeliness of collections. Physical control over inventory and warehouses must include entity level control such as id badges and restricting access to facilities. Receiving and Processing Customer Orders, Including Credit Granting * Customers can initiate sales by mailing P/O’s, call or fax , emails, websites or go to the phycial locations. * It is important that credit sales are authorized to ensure that the customer will be able to pay for the good or services * Access to master file for additions, deletions, and other changes must be limited to responsible people * If these controls fail, orders might be processed for fictitious customers, credit might be approves for bad credit risks, and shipping documents might be created for goods that do not exists in the inventory. Customer orders, shipping documents, and invoices should be in prenumbered sequence so the system can check the sequence and determine whether any transaction have not be recorded or have been duplicated Delivering Goods and Service s to Customers Physical custody of inventory - storeroom or warehouse - transferred to shipping department upon authorizations of the shipping order that permits the inventory clerk to release good to the shipping department. Proper authorization is important. Employees that perform each step to should transfer documents making them accountable. This prevents employees from misappropriating the goods or shipping product to friends without billing them. A bill of lading is a form that the carried signs to verify the goods shipped. A packing slip describes the good being shipped is often included with the shipment Billing customers and Accounting for A/R When delivery or shipment is complete, the system finishes the transaction by filing a shipment record and preparing a final invoice for the customer. A sales invoice is the bill sent to the customer that indicates the amount due. People who have the power to enter or alter these transactions or change the invoice before it is mailed to the customer should not have any authorization, custody, or recording responsibilities. There should also be physical protection of the files. Files that are lost or destroyed are unlikely accounts to be collected. With that said the records are assets. Audit Evidence in Management Reports and Data File Computerized processing of revenue and cash receipts transaction enables management to generate several reports that can provide important audit evidence. Pending Order Master File- sales transactions that were initiated but not yet completed or recorded as sales. May represent shipments that were made but not recorded in the sales journal or could not be matched to a customer order. Credit Check Files- Computerized system may male automatic credit checks, but up to date maintenance of the credit information is very important. A sample of the credit check file can be tested for current status. Price List Master File- Computers system may produce customer invoices automatically but if the price list master is incorrect the billings will be incorrect Sales Detail (journal) File- the detailed sales entries, including the shipping references and dates, should be in the sales detail (journal) file Sales Analysis Reports- Sales that are classified by product lines provide required information for the business segment disclosures A/R Listing and Aging- The A/R listing of customers’ balances is the actual a/r Cash Receipts Listing- The cash receipts journal contains all the detail entries for cash deposits and credits to various accounts Customer Statements- Probably the best control over whether cash is received and recorded is the customer LO3: Control Risk Assessment Control risk assessment is important because it governs the nature, timing, and extent of substantive procedures that will be applied in the audit of account balances in the revenue and collection cycle. Balances include: Cash in bank, A/R, Allowance for doubtful accounts, Bad Debts, Sales revenue Control Considerations Control for proper separation of responsibilities should be in place and operating. It involves different people and different departments performing the sales and credit authorization; custody of good and cash; and record keeping for sales, receivables, inventory, and cash receipts. The following control activities should be in place to prevent and detect errors: 1. No sale order should be entered w/o a customer order 2. A credit check code or manual signature should be recorded for authorization 3. Pending order flies should be reviewed frequently to avoid failure to bill and record shipments Test of Controls An organization should have control activities in place and operating to prevent, detect, and correct accounting errors. Auditors can perform tests of controls to determine whether company personnel are properly performing controls that are said to be in place. If personnel in the organization are not performing their control activities effectively, auditors need to design substantive procedures to try to detect whether control failures have produced materially misstated account balance. Dual testing involves selecting samples to obtain evidence about control over completeness in one direction and control over occurrence in the other direction. Completeness is whether all transactions that occurred were recorded and the occurrence direction determines whether recorded transactions represent valid economic events. Summary: Control Risk Assessment Auditors must evaluate the evidence obtained from an understanding of internal control and from tests of controls. The initial process of obtaining an understanding of the company’s control and the later process of obtaining evidence from test of controls are two phases of control risk assessment. It control risk is assessed to be very low, the substantive procedures on the account balances can be reduced. It the test of controls reveal weakness, the substantive procedures need to be designed to lower the risk of failing to detect material misstatement in the account balances. LO4 Substantive Procedures in the Revenue and Collection Cycle When considering assertions and obtaining evidence about A/R and other assets, auditors must emphasize the existence assertion. It is important because companies and auditors have found themselves in malpractice lawsuits by issuing unqualified reports on F/S that have overstated assets and revenues. Company asserts existence by putting assets on B/S Analytical Procedures During an audit, a variety of analytical comparisons might be employed, depending on the circumstances and the nature of the business. Comparisons of asset and revenue balances with recent history might help detect overstatements. Account interrelationships can be used in analytical procedures. A/R write-offs should be compared w/ estimates of doubtful accounts Confirmation of Accounts and Notes Receivable The use of confirmations for A/R is considered a required audit procedure by audit standards. If auditors choose not to use them they should document justification. A positive confirmation asks the customers to respond whether the balance is correct or incorrect. A variation of a positive confirmation is a blank form. A blank confirmation doesn’t contain the balance; customers fill it in themselves. Negative confirmation asks for a response only if something is wrong with the balance. Lack of response to negative confirmation is considered evidence that the account is fairly stated. Negative form is used mostly when the risk of material misstatement is considered low. Alternative Procedures Often client’s customers are not willing or able to return the confirmation. They may not be able if, they are on a voucher system that lists payables by invoice instead of by vendor account. If this happens auditors have to perform alternative procedures to ensure existence. This includes examining 1. subsequent cash receipts (this is often performed even when customer has confirmed the account) 2. Sales orders, invoices, shipping documents 3. Correspondence files for past due accounts Review for Collectability Primary evidence gained from the confirmations relates to existence. The audit team must review accounts for collectability and determine the adequacy of the allowance for doubtful accounts in support of the valuation assertion. To do this, auditors review subsequent cash receipts from the customer, discuss unpaid accounts with the credit manager, and examine the credit files. Credit files should contain the customer’s financial statements, credit reports, and correspondence between the client and the customer. Based on this evidence, the audit team estimates the likely amount of the nonpayment for the customer, which is included in the estimate of all allowance for doubtful accounts. Cutoff and Sales Returns Auditors must make sure that sales are recorded in the proper period. The employ sales cutoff test which are test that ensure that sales are recorded in the proper period, generally when they are shipped, and that the cost of the sales is recorded and removed from inventory. Procedures include tracing shipping documents before and after year-end to the sales journal to ensure the sale was recorded in the proper period. Credit memos for returns after year-end are vouched to receiving reports. Any goods returned after year end that were sold during the year being audited should be deducted from sales. Rights and Obligations Companies may sell or factor (the actions to sell A/R to another party, the factor, at a discount from face value) to gain cash immediately. It is difficult to determine whether receivables have been sold b/c customers do not usually know that someone else actually owns their account. The cash goes to the original seller who passes it on to the factor. Inquiring of management and examining support for large cash receipts is the best way to detect these transactions. Presentation and Disclosures The accounts in the revenue cycle require certain disclosures. These disclosures must ensure that the presentation and disclosure assertions of occurrence, rights and obligations, completeness, classification, accuracy and valuation, and understandability have been met. Receipt of confirmation information by email or fax is becoming more common. Auditor may receive an oral response to confirmation. Chapter 7 Notes Auditing and Assurance Services Essay Example Chapter 7 Notes: Auditing and Assurance Services Essay Chapter 7 Overall Audit Approach for the Revenue and Collection Cycle * Audit risk- the risk that auditors will issue and unqualified opinion on financial statements that contain a material misstatement * Inherent risk and control risk * 3 step approach for audit risk model * Set audit risk at desired levels * Assess risk of material misstatement Determine detection risk based on the level of audit risk and risk of material misstatement * The components of the audit risk model are assessed on an assertion-by-assertion basis * This assessment recognizes that certain assertions assume an increased level of importance and are of more interest to auditors than others * Existence assertions is important in the audit or A/R and the occurrence is important for sales * If the audit team estimates that control risk is below maximum they need to perform test of controls to confirm that the control activities are operating effectively and that the auditors initial strategy is sound LO1: Inheren t Risk in the Revenue and Collection Cycle Revenue Recognition Revenue Recognition- recording revenues in the entities To be recognized revenues must be realized or realizable or earned * Revenue earning activities involve delivering or producing goods, rendering services, or performing other activities that constitute its ongoing major or central operations, and revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues * All criteria must be met for revenue to be realizes, realizable, or earned: * Persuasive evidence of an arrangement exists * Delivery has occurred or services have been rendered * The seller’s price to the buyer is fixed or determinable * Collectability is reasonably ensured Collectability of A/R In most companies, a portion of accounts receivable will not be paid. GAAP requires clients to provide and estimation of uncollectable amounts and provide and allowance for it. Estimation of allowance for doubtful accounts can be subjective and difficult for the client and the auditor. A reason for difficulty can be changing economic conditions. Customer Returns and Allowances Sometime customers have the right to return unused or unsold merchandise. An appropriate evaluation of revenue can be performed when these agreements are in the purchase contract and disclosed to the auditor. Clients may enter into informal right of return agreements with customers unknown to the auditors. Liabilities for known return, warranties, and other potential obligations are often very difficult to estimate. Companies with new products or technologies have an even higher inherent risk in these areas. We will write a custom essay sample on Chapter 7 Notes: Auditing and Assurance Services specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Chapter 7 Notes: Auditing and Assurance Services specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Chapter 7 Notes: Auditing and Assurance Services specifically for you FOR ONLY $16.38 $13.9/page Hire Writer LO2: Revenue and Collection Cycle: Typical Activities Basic activities in the revenue and collection cycle are 1. Receiving and processing customer orders 2. Delivering goods and services to customers 3. Billing customers and accounting for A/R 4. Collecting and depositing cash received from customers Entity Level Control It is important that auditors consider the entity-level controls in all processes and procedures. In the revenue process, management should have a process for continually reviewing revenue and comparing it to the budgets and forecasts. Management should constantly scrutinize total write-offs of A/R, merchandise returns, and the timeliness of collections. Physical control over inventory and warehouses must include entity level control such as id badges and restricting access to facilities. Receiving and Processing Customer Orders, Including Credit Granting * Customers can initiate sales by mailing P/O’s, call or fax , emails, websites or go to the phycial locations. * It is important that credit sales are authorized to ensure that the customer will be able to pay for the good or services * Access to master file for additions, deletions, and other changes must be limited to responsible people * If these controls fail, orders might be processed for fictitious customers, credit might be approves for bad credit risks, and shipping documents might be created for goods that do not exists in the inventory. Customer orders, shipping documents, and invoices should be in prenumbered sequence so the system can check the sequence and determine whether any transaction have not be recorded or have been duplicated Delivering Goods and Service s to Customers Physical custody of inventory - storeroom or warehouse - transferred to shipping department upon authorizations of the shipping order that permits the inventory clerk to release good to the shipping department. Proper authorization is important. Employees that perform each step to should transfer documents making them accountable. This prevents employees from misappropriating the goods or shipping product to friends without billing them. A bill of lading is a form that the carried signs to verify the goods shipped. A packing slip describes the good being shipped is often included with the shipment Billing customers and Accounting for A/R When delivery or shipment is complete, the system finishes the transaction by filing a shipment record and preparing a final invoice for the customer. A sales invoice is the bill sent to the customer that indicates the amount due. People who have the power to enter or alter these transactions or change the invoice before it is mailed to the customer should not have any authorization, custody, or recording responsibilities. There should also be physical protection of the files. Files that are lost or destroyed are unlikely accounts to be collected. With that said the records are assets. Audit Evidence in Management Reports and Data File Computerized processing of revenue and cash receipts transaction enables management to generate several reports that can provide important audit evidence. Pending Order Master File- sales transactions that were initiated but not yet completed or recorded as sales. May represent shipments that were made but not recorded in the sales journal or could not be matched to a customer order. Credit Check Files- Computerized system may male automatic credit checks, but up to date maintenance of the credit information is very important. A sample of the credit check file can be tested for current status. Price List Master File- Computers system may produce customer invoices automatically but if the price list master is incorrect the billings will be incorrect Sales Detail (journal) File- the detailed sales entries, including the shipping references and dates, should be in the sales detail (journal) file Sales Analysis Reports- Sales that are classified by product lines provide required information for the business segment disclosures A/R Listing and Aging- The A/R listing of customers’ balances is the actual a/r Cash Receipts Listing- The cash receipts journal contains all the detail entries for cash deposits and credits to various accounts Customer Statements- Probably the best control over whether cash is received and recorded is the customer LO3: Control Risk Assessment Control risk assessment is important because it governs the nature, timing, and extent of substantive procedures that will be applied in the audit of account balances in the revenue and collection cycle. Balances include: Cash in bank, A/R, Allowance for doubtful accounts, Bad Debts, Sales revenue Control Considerations Control for proper separation of responsibilities should be in place and operating. It involves different people and different departments performing the sales and credit authorization; custody of good and cash; and record keeping for sales, receivables, inventory, and cash receipts. The following control activities should be in place to prevent and detect errors: 1. No sale order should be entered w/o a customer order 2. A credit check code or manual signature should be recorded for authorization 3. Pending order flies should be reviewed frequently to avoid failure to bill and record shipments Test of Controls An organization should have control activities in place and operating to prevent, detect, and correct accounting errors. Auditors can perform tests of controls to determine whether company personnel are properly performing controls that are said to be in place. If personnel in the organization are not performing their control activities effectively, auditors need to design substantive procedures to try to detect whether control failures have produced materially misstated account balance. Dual testing involves selecting samples to obtain evidence about control over completeness in one direction and control over occurrence in the other direction. Completeness is whether all transactions that occurred were recorded and the occurrence direction determines whether recorded transactions represent valid economic events. Summary: Control Risk Assessment Auditors must evaluate the evidence obtained from an understanding of internal control and from tests of controls. The initial process of obtaining an understanding of the company’s control and the later process of obtaining evidence from test of controls are two phases of control risk assessment. It control risk is assessed to be very low, the substantive procedures on the account balances can be reduced. It the test of controls reveal weakness, the substantive procedures need to be designed to lower the risk of failing to detect material misstatement in the account balances. LO4 Substantive Procedures in the Revenue and Collection Cycle When considering assertions and obtaining evidence about A/R and other assets, auditors must emphasize the existence assertion. It is important because companies and auditors have found themselves in malpractice lawsuits by issuing unqualified reports on F/S that have overstated assets and revenues. Company asserts existence by putting assets on B/S Analytical Procedures During an audit, a variety of analytical comparisons might be employed, depending on the circumstances and the nature of the business. Comparisons of asset and revenue balances with recent history might help detect overstatements. Account interrelationships can be used in analytical procedures. A/R write-offs should be compared w/ estimates of doubtful accounts Confirmation of Accounts and Notes Receivable The use of confirmations for A/R is considered a required audit procedure by audit standards. If auditors choose not to use them they should document justification. A positive confirmation asks the customers to respond whether the balance is correct or incorrect. A variation of a positive confirmation is a blank form. A blank confirmation doesn’t contain the balance; customers fill it in themselves. Negative confirmation asks for a response only if something is wrong with the balance. Lack of response to negative confirmation is considered evidence that the account is fairly stated. Negative form is used mostly when the risk of material misstatement is considered low. Alternative Procedures Often client’s customers are not willing or able to return the confirmation. They may not be able if, they are on a voucher system that lists payables by invoice instead of by vendor account. If this happens auditors have to perform alternative procedures to ensure existence. This includes examining 1. subsequent cash receipts (this is often performed even when customer has confirmed the account) 2. Sales orders, invoices, shipping documents 3. Correspondence files for past due accounts Review for Collectability Primary evidence gained from the confirmations relates to existence. The audit team must review accounts for collectability and determine the adequacy of the allowance for doubtful accounts in support of the valuation assertion. To do this, auditors review subsequent cash receipts from the customer, discuss unpaid accounts with the credit manager, and examine the credit files. Credit files should contain the customer’s financial statements, credit reports, and correspondence between the client and the customer. Based on this evidence, the audit team estimates the likely amount of the nonpayment for the customer, which is included in the estimate of all allowance for doubtful accounts. Cutoff and Sales Returns Auditors must make sure that sales are recorded in the proper period. The employ sales cutoff test which are test that ensure that sales are recorded in the proper period, generally when they are shipped, and that the cost of the sales is recorded and removed from inventory. Procedures include tracing shipping documents before and after year-end to the sales journal to ensure the sale was recorded in the proper period. Credit memos for returns after year-end are vouched to receiving reports. Any goods returned after year end that were sold during the year being audited should be deducted from sales. Rights and Obligations Companies may sell or factor (the actions to sell A/R to another party, the factor, at a discount from face value) to gain cash immediately. It is difficult to determine whether receivables have been sold b/c customers do not usually know that someone else actually owns their account. The cash goes to the original seller who passes it on to the factor. Inquiring of management and examining support for large cash receipts is the best way to detect these transactions. Presentation and Disclosures The accounts in the revenue cycle require certain disclosures. These disclosures must ensure that the presentation and disclosure assertions of occurrence, rights and obligations, completeness, classification, accuracy and valuation, and understandability have been met. Receipt of confirmation information by email or fax is becoming more common. Auditor may receive an oral response to confirmation.

Free Essays on Francis Drake

From Plowboy to Privateer: The Intriguing Life of Sir Francis Drake. Chasing down a Spanish galleon full of untold treasures headed for the King, fighting your arch adversary for the glory of God and country, returning home with the spoils of victory and the reputation of a fearsome sea dog; this was my dream as a young boy sitting on my grandfather’s lap as I listened to him tell the rich tales of those brave souls who rode the mighty seas before him. This was my dream as a child, but it was the life of Sir Francis Drake; one of the most famous and to some, infamous seamen of Elizabethan England. But there was more to this famed character than just the tremendous wealth he attained or his many naval victories; there were also times of poverty and utter failure. This was the life of Sir Francis Drake. The exact date of Drake’s birth eludes historians, but he was believed to have been born between 1540 and 1543 to a yeomen farmer family. Francis’s grandparents leased the Crowndale farm from the estate of Lord Francis Russell. Francis’s father Edmund was also born at Crowndale (Kelsey 4). There the family farmed nearly 180 acres of land and lived by fairly comfortable means. Francis’s father Edmund also served the local community and the county of Devonshire as a Protestant lay preacher (â€Å"Sir Francis Drake† 211). His father’s ideals and teachings had great effect on Francis and his upbringing and experiences as a Protestant would lead to a loathing of Catholics later in his life. During the Catholic uprising of 1549, the Drake family was forced to flee their comfortable Crowndale home in Devonshire County and head east. The family settled in the county of Kent. Giving up their contented homestead at Crowndale, the Drakes found lodging on the south bank of the Thames Estuary, in the hull of an old naval ship near Chatham (Kelsey 8) (â€Å"Sir Francis Drake† 211). The life we think of as being full of ... Free Essays on Francis Drake Free Essays on Francis Drake From Plowboy to Privateer: The Intriguing Life of Sir Francis Drake. Chasing down a Spanish galleon full of untold treasures headed for the King, fighting your arch adversary for the glory of God and country, returning home with the spoils of victory and the reputation of a fearsome sea dog; this was my dream as a young boy sitting on my grandfather’s lap as I listened to him tell the rich tales of those brave souls who rode the mighty seas before him. This was my dream as a child, but it was the life of Sir Francis Drake; one of the most famous and to some, infamous seamen of Elizabethan England. But there was more to this famed character than just the tremendous wealth he attained or his many naval victories; there were also times of poverty and utter failure. This was the life of Sir Francis Drake. The exact date of Drake’s birth eludes historians, but he was believed to have been born between 1540 and 1543 to a yeomen farmer family. Francis’s grandparents leased the Crowndale farm from the estate of Lord Francis Russell. Francis’s father Edmund was also born at Crowndale (Kelsey 4). There the family farmed nearly 180 acres of land and lived by fairly comfortable means. Francis’s father Edmund also served the local community and the county of Devonshire as a Protestant lay preacher (â€Å"Sir Francis Drake† 211). His father’s ideals and teachings had great effect on Francis and his upbringing and experiences as a Protestant would lead to a loathing of Catholics later in his life. During the Catholic uprising of 1549, the Drake family was forced to flee their comfortable Crowndale home in Devonshire County and head east. The family settled in the county of Kent. Giving up their contented homestead at Crowndale, the Drakes found lodging on the south bank of the Thames Estuary, in the hull of an old naval ship near Chatham (Kelsey 8) (â€Å"Sir Francis Drake† 211). The life we think of as being full of ...

Social Networking Research Paper Example | Topics and Well Written Essays - 2500 words

Social Networking - Research Paper Example Introduction In the recent decades, there has been an increase in the amount of social networking sites (SNSs) on the Internet, which include Friendster, CyWorld and MySpace. These social networking websites have had different intentions, for example LinkedIn.com is widely used for work-related tasks, while others may help in initiating romantic relationships, for instance, Friendster.com. These networking sites may connect people of the same shared interest or to engage a particular social population. While it is claimed that these websites have sought to connect those people, who already are in touch with each other in the real world, there may be instances, when this is not the case (Ellison, Steinfield, Lampe, n.p). Therefore, the intent of these websites has been focused, and not all have lived with their initial aim. Additionally, since such websites have been initiated, they have gained millions of users, whose lives constitute of this interaction. This has led to the emergenc e of different cultural networks (Boyd, Ellison, n.p). The dynamics of this technological advancement are huge, and they have encompassed people from different parts of the world. Hence, before moving onto understanding these changing dynamics, the research paper identifies the definition of these social network sites and the technological features behind it. It moves onto elucidate upon effects of social networking sites (the advantages and disadvantages), focusing broadly on privacy of these networking websites, and discusses the changes that have occurred. a) Definition of Social Network Sites Before moving onto define these websites, it is imperative to discuss the idea behind the use of term â€Å"social network sites†, instead of â€Å"social networking sites†, as Boyd and Ellison discuss in their article. The authors of the particular article use this terminology, because the word ‘network’ emphasizes upon the relationships between users, who know e ach other, while ‘networking’ may result in initiation of friendships among strangers. Moreover, these authors also claim that the aim of computer-mediated communication (CMC) is to help people, who know each other already communicate better (Boyd, Ellison, n.p). Therefore, to put it simply, social network sites, according to Boyd and Ellison, are services on the web, which help the users in creating public-or semi public profiles, within certain restrictions, and connect people of the same shared networks, and also allow its users to view the list of connections, which they, themselves and their connections have made. Although, as mentioned above, the aims of these websites are different, and may target a specific population (Ellison, Steinfield, Lampe, n.p). The aim of these online networking sites remains to maintain social ties that already exist, and also in the formation of new connections. (Ellison, Steinfield, Lampe, n.p). b) Features of SNSs SNSs connect indivi duals into â€Å"latent ties†; people who may have some offline connection (Boyd, Ellison, n.p). While different network sites have different features, generally all websites have profiles, which consist of friend lists, which also are on the same website. Profiles are pages that define an individual, according to Sunden (2003,

Life With Mom Essay Example | Topics and Well Written Essays - 1000 words

Life With Mom - Essay Example It was 12 years back in 1998 when my mother and I made our way to Las Vegas; the much celebrated party town of United States of America. Back in 1998, at the Excalibur Hotel where we both stayed looked like a giant medieval castle that swallowed us like a tiny dust particle through a huge vacuum cleaner that we call luxury. From the very beginning of our arrival to Las Vegas the MGM Grand Hotel with all its surrounding myths regarding its sprawling luxurious establishments allured us to make a visit to that place. Hence, in one hot and dry Vegas evening we took a little walk and after a brief period of time stood right in front of the magnanimity of the modern Vegas. A huge golden lion above the entrance welcomed us, but fortunately, without a roar. Soon our already enchanted souls made their way into the hotel and suddenly we found ourselves before a giant television where no other than Elvis Presley was singing and dancing. Wine has a funny thing; it becomes precious as it gets old and so does Presley. Finally a casino parted the ways of my mom and me. The casino was by far the largest we have seen and without any argument took care of individual preferences when it mattered. The blackjack table drew me as light draws an insect to slowly burn itself yet does not forget to allot its share of warmth before it turns it to ashes. My mother had other attractions and soon made her comfortable with the jangling quarter slot machines. One thing you can be rest assured about the casinos, here on one hand you will find jubilant gamblers, screaming their throats out in joy with each coin they win and on the other shouts not so jubilant and rather filled with suppressed anger knock your ears down with each successive loss they incur. Our experience with this particular casino was no different and we somewhat liked it. After 30 minutes of hue and cry I felt my mother’s assuring hands on my shoulder and with a smile and a following tap of praise she declared that sh e had just won $1400.00 and we should leave while we are wining. Frankly speaking, at first I wasn’t happy about leaving so early yet when she showed me the dollars she had just won; I quit my game and left with my joyful mother to seek another adventure in Las Vegas. After all luck is like a southern wind that might change sides with a wink of an eye. If life were only a matter of casinos and parties, perhaps Santa would have lost his job. Two women with age differences and weaved through a social relation called mother and daughter are bound to rub their shoulders against each other but not always because Michal Jordon has put a basket. My mom and me were no exception. As I remember in a summer afternoon that was hot enough to boil our brain we both sat in our kitchen and normal talks were being exchanged. Her eyes were fixed into a magazine yet she was more engrossed on talking about Uncle Tom and Aunt Joanne that I had found unnecessary interference. I never felt being an individual human being one should unnecessarily interfere into my own life and I should respect the same about him. Hence I stopped my mother in doing so and that unleashed her anger upon me. It all started with her harping on my weight that had nothing to deal with it that moment; upset to the brink I threw a cup of cold water to her that was immediately answered by throwing of a cup of

Intro to Film Essay Example | Topics and Well Written Essays - 1000 words

Intro to Film - Essay Example The story is written and directed by Joss Whedon who brought the movie into reality with the assistance of the production designer James Chinlund and the art directors like Benjamin Edelberg, Jann K. Engel, Gregory Hooper, Billy Hunter, Richard Johnson and Randy Moore. The trailers of the movie (movieclip.com) show the main characters of the story in action, depicting their attributes. For instance, the Ironman describes himself as playboy, billionaire and genius. One could see how confident he is about himself with the way he talks and walks so that viewers cold almost dislike his character. He also says he is not a team-player, unable to work with others, when he and the other members of the team were called for their mission. However, as any other hero, the Ironman has a soft spot and that is, having the heart to do whatever it takes for him to be a part in saving the world. In addition, his claim to being a billionaire is not just a matter of talking but the truth of it is shown through his lifestyle and the gadgets used for his armor. Viewers cannot help but be amazed at how Ironman’s suit is undressed and kept by machines as he walks in his home. His residence is full of highly advanced technology like touch-screen, thin, transparent and sleek computers. His cell phone is one that is not yet seen in the market today. This makes the film quite futuristic because it demonstrates gadgets that may be produced in the future. In contrast to the character of Ironman, Captain America is the humble and quiet type of guy. His costume makes viewers easily detect him because of the star and colors of the American flag used in his attire. Thor portrays a warrior. His clothing shows he is not of this world but from somewhere where they are not as modern as the humans on earth. Hawkeye is the mortal hero with an exceptional skill in archery. His simplicity makes every viewer easily connect to him. The only female member of the team, the Black Widow, is a beautifu l young Russian spy who is skilled and witty. She bears the soft side of any woman and portrays it well in her character as the one sent to convince the Incredible Hulk to join the team in retrieving the powerful tesseract from the antagonist, Loki. When the scientist asked her what she would do if he said no to her, the woman answered that she will persuade him. Unlike the other heroes, she does not have superpowers but she is endowed with exceptional skills that make her essential in the team. She is a warrior, a symbol of courage who will not say no to any war. Her physical built is not only aesthetically useful in her role but it also shows how appropriate her role is. Lighting effects are largely used in the movie especially that it is an action-science fiction that portrays highly advanced technologies. For instance, the suit of Ironman makes him able to fly and appear in a flash. This necessitates the use of lights from the suit to show how fast he travels. Without the light, he would not be recognized from afar not until he gets near the camera for a clear view. However, with a spark of light that becomes larger as it gets nearer, the Ironman is presented in a more realistic manner that makes viewers awed. Another role of lighting seen in the movie is; it attracts the viewer’

Cropping Pattern And Cropping Schedule Environmental Sciences Essay

Cropping Pattern And Cropping Schedule Environmental Sciences Essay Chapter 1 Introduction Background Agriculture is a crucial role in the careers of nations all over the world. As the focal point of the agricultural sector is to raise the crop yield and to fulfill the food security for continuing population increase, irrigation becomes vital support to provide additional water. Nowadays, precipitation cannot be reliable in many parts of the world and temperature increases continuously due to the climate change. Moreover, there are changes in air temperature and increase in atmospheric CO2 concentrations. Furthermore, geographical changes might also have severe effect on the local water resources. As a result, water resources become scare and it threats a serious challenge to irrigation water supply, agriculture water demand, food security, and environmental protection. Irrigation water resources and agricultural water demand are strongly vulnerable. As climate change affects hydrological cycles locally and globally, its potential changes will have a significant impact on agriculture and water resources. There is an increasing stress of the impact of climate change on water resources and probable implications for water resource management. The consequences of climate change may alter the reliability, the amount and timing of river flow, challenge the coping capacities of existing water-related infrastructures and bring higher risks of water shortages and floods. Myanmar (formerly called as Burma)which locates in South East Asia lying between 10 ° and 29 ° N latitude and between 92 ° and101 ° longitudes, also suffers from climate change impacts on water cycle due to the sudden change of weather pattern. Flood and long drought occurs consequently and thus sustainability of water environment in some areas is facing difficulties. Moreover, rainfall pattern and intensity have been evidently changing in some regions of the country according to topographical condition. There are three climate conditions in Myanmar specified as summer, rainy and winter seasons. Two third area of the country enjoys in the tropics and the remaining one third falls within temperate climate conditions. Average annual rainfall in coastal regions is over 5000 mm and in the Dry Zone which locates in Central Myanmar is less than 750mm. The average temperature is 21 °C in northern regions which are the coolest areas and 32 °C in coastal area. Temperature sometime s reaches to 40 °C during the hot seasons and over in central dry zone areas which are the hottest regions in Myanmar. Water resources in Myanmar are absolutely abundant and can be used to fulfill the agricultural water demand and other sectors. Agriculture is a main economic sector in Myanmar and rice-based irrigation systems, have been implemented to improve agricultural production. Paddy fields are mostly found in the delta region which includes Ayeyarwady, Bago and Yangon region of Lower Myanmar and central dry zone areas which includes Mandalay, Sagaing and Magway regions (Figure 1). Irrigation Projects have been implementing a lot in Myanmar to stabilize traditional rainfed rice and to introduce double-rice to promote the rice production. According to the hydrological conditions it is divided into two seasons, wet and dry. Paddies are traditionally cultivated by monsoon rain during the wet season. Summer paddies have grown as a second rice crop throughout the dry season according to the water availability in the regions where irrigation projects have been initiated. The delta region in lower Myanmar is the major rice production area. As water resources are affected adversely by global climate change, it makes seriously vulnerable to crop water requirement. Ngamoeyeik Irrigation Project Area which is just outside of Yangon City in Lower Myanmar, paddy cultivation during rainy season has traditionally been conducted under rainfed conditions and summer paddies with irrigation were added since 1995 after the project has been completed. Both paddies are cultivated completely in the rainy and summer periods, respectively. Summer paddies are cultivated only by irrigation. As there is no rain within the dry season, and the reservoir inflow is very limited. Therefore, the summer paddies are constrained by the limited water-storage in the reservoir during the dry season. Considering the wide range of the adverse effect in this area, there is needed to evaluate and access future irrigation water requirement in a changing climate for promoting crop producti on. D:1st proposalfor introduction6_page10_image1.gif Figure Regions in Myanmar Rice, wheat, and maize are predominate three grain-crops for food, and these are the products of agriculture sector, coming from rain fed and irrigated fields. Statement of the problem According to the Asian Development Bank (2009), Myanmar is one of the most vulnerable countries to climate change associated with global warming. Summer paddies are cultivated only by irrigation in lower Myanmar. In dry season, the reservoir inflow is very limited and consequently the water availability of summer paddies is very limited. Severe climate change effects could affect the irrigation water requirement as well as the production of rice and other crops on which the population depends. Decreasing rainfall and increasing temperature pose an insufficient demand for crop and cause delay in agricultural cycles. As a result, it will disturb crop growth in the subsequent months. During the growing season, abnormal weather will damage the crops and in the harvesting period, adverse climate can damage the ripening crop. This study will compare and evaluate the impact climate change and estimate and manage the crop water requirement to cope with the future scare water resources. aaaaaa Objectives The specific objectives of this study are as follows: to analyze the future climate change impact for projection period of 2015 to 2030 using statistical downscaling analysis method (SDSM 4.2), to find out the future irrigation water requirements for rice production with climate change impact using AquaCrop, to make adaptations in order to enhance and manage the irrigation water demand to cope with the future scare water resources. Chapter 2 Literature Review Chapter 3 Methodology Conceptual framework for evaluating future crop water requirement Purpose and Strategy of evaluation of future irrigation water requirement Objectives of future irrigation water requirement evaluation Rice is the main food in Myanmar and it is also a major crop of the agriculture sector. The Ministry of Agriculture and Irrigation (MOAI) has imposed summer paddy cultivation with irrigation in 1992-1993 to promote the rice production. Irrigation water requirement will change under changing climate with the effects of decreasing rainfall patterns and increasing temperature. Moreover as climate change directly impacts on rice production, there has to be evaluated and adopted the future agricultural water requirements under the combined effects of growing population demands and competition from other economic sectors under future socioeconomic development. Smajstrla and Zazueta (1995) state that the irrigation water requirement (IWR) for crop production is the amount of water that must be applied to fulfill a crops evapotranspiration needs in addition to rainfall without significant yield reduction . It has to be needed that irrigation water applied to paddies cultivation must be fixed the different water requirement with the different growing stages. Therefore, future irrigation water requirement with climate change impact must be assessed to conduct proper management for rice cultivation. The main objective of evaluation of future irrigation water requirement is to promote the rice production with proper management to meet the crop water requirement under changing climate. To achieve this aim the evaluation embraces all required data concerning the impacts of climate change combining the growing population and environmental impacts. Description of the study area Location Ngamoeyeik Irrigatin Project is one of the large irrigation projects in Lower Myanmar. It has been developed by the Department of Irrigation under the counsel of the Ministry of Agriculture and Irrigation. The project was completed in March, 1995. The project is situated in Hlegu Township, which is about 20-50 km northeast of Yangon City (Fig.3.1). The target area of the irrigated cultivation is 28,330 ha. There is also a plan to supply water to Yangon City for domestic use with the amount of 0.41 MCM per day.. The area is bounded by creeks and rivers providing natural drainage, such as the Balar Creek, Khayein Creek and Bago River (Fig.3.2). The project area is mostly within Hlegu Township. Location about 20-50 km northeast of Yangon City (in Hlegu Township) Name of river Ngamoeyeik Creek Catchment area 28330 ha Average annual rainfall 2540 millimeters Average annual inflow Dam type earthen dam Dam length 1.86 kilometers Dam height 22.9 meters Full storage volume 222 million cubic meter Dead storage volume 15 million cubic meter Type of spillway Width of spillway Designed spillway discharge Full supply level C:UsersUserAppDataLocalMicrosoftWindowsTemporary Internet FilesContent.Word1 Water Resources Evaluation for Paddy Irrigation_037.png Climate Climate of the study area is warm and tropical and enjoys the southwest monsoon. The rainfall is rich enough for rice cultivation. Even in drought years, the region receives a stable with average annual rainfall of 2,540 mm. This region has a rainy season and dry season in a year. Rivers, rivulets and natural drainages are flooding every year during the rainy season due to the monsoon heavy rain. However, their flow discharges are very limited and there is almost no rain within the dry season. Daily average temperature is above 25  ¾Ã… ¸ C throughout a year. Thus, the region has a favorable weather environment for rice cultivation for a round-year, even in the dry season if water is available. Soil Type The rice soils of Lower Burma are gley soils or degraded soils or are intermediate between these two types (Karmanov, I. I). These soils are widely distributed in Lower Burma. (http://www.cabdirect.org/abstracts/19601902538.html) The rice yields will be highest on heavy loamy soil and light clayey gley soils and lowest on degraded soils. Cropping Pattern and Cropping Schedule Rice, wheat, and maize are three major crops for food, and these are the main products of agriculture sector, under rainfed and irrigated fields. Table Cropping pattern in Hlegu Township, 1999-2000 Cultivation Area Rice is grown in this region twice a year, rainny paddies are totally cultivated under rainfed condition from June to November and the summer paddies with irrgation are from December to May. The summer paddies were started in 1995 after completion of the project. Rainfed rice are cultivated annually in the basin about 35,000 ha . During the last 6 years, from 1996-97 to 2001-02, an average area of 14,000 ha has been irrigated for summer paddies within the project area. The total area of irrigated summer paddies was up to about 18,500 ha, 65% of the project service area, in the year 2000.

Rae, We Pray For You :: essays research papers

Rae, We Pray for you â€Å"Murder in the murderer is no such ruinous thought as poets and romancers will have it; it does not unsettle him, or fright him from his ordinary notice of trifles; it is an act quite easy to be contemplated.† Ralph Waldo Emerson Is Rae Carruth unsettled? Is he bothered? Is Carruth in the contemplative mood yet? I certainly hope he is. Rae Carruth has taken away a human life. He has violated that certain enjoyment that exists in life. It is what separates the human race, from all others. Logic and reason that we possess in such high quantities as human beings apparently are lacking in Carruth’s case. It seems to make little sense, especially in Carruth’s situation. He seemed to have everything going for him, having achieved his dream to become a professional athlete and supporting his parents and relatives on this newfound fame as he had always promised. Yet, something was happening to Rae Carruth. Obviously, he was not happy with his li fe at that point. Still, murder is not exactly a sensible action, not even as a last resort to most who have their wits about them. It seemed as though Carruth felt that he had no other choice. He seemed to take the classic, â€Å"I don’t like you, so I’ll beat you up,† mantra of the playgrounds to a much harsher end in this case. With Carruth you must question many things about him, his sanity, his maturity, his intelligence, and above all his reason. Obviously, he soon realized the magnitude of his act, as he fled as a fugitive until he was caught. Murder is not a crime of chance, you have to get the deed done and correctly, that is why Carruth hired a few thugs to do the job for him. Even if Carruth did not pull the trigger, it is very clear that he is still a murderer. His fate is the question to most. This will probably not be determined until Carruth goes to trial, probably in about a year. The prosecution will seek the death penalty for Carruth and rightf ully so. In our current society today, only the most horrific of criminals usually get the death penalty because we do not operate on an eye for eye basis. In the present criminal justice system rehabilitation seems to be the operative word. It is not that Carruth is beyond rehibilition, but that he does not deserve to live.

Stoke Bruerne is a small village near towcestor off of the A5 in between Birmingham and London on the Grand Union Canal

There was various land owners before 1805, one of them was the ‘Saxon lord' swain son of Azor, son of lefs, Lord of Stoke, he in 1086 herd 21 houses with families of ‘villains and borders' the total value of the houses was 10 shillings a year. After swain the ‘Saxon lord' died with no heirs a Norman Noble took the land , it then passed from one family to another, it acquired the name Bruerne from sir William de Bruerne, who was a friend of both king Richard the ‘lion heart' and his brother King John. De Bruerne help the manor of stoke and also sitlehanger (shutlanger) and Aldrintone (Alderton) from William de Warenn Earl of Surrey, He was also a substantial Landowner. At the beginning of the 13th century Sir William was given the manor of Stoke Bruerne, and in 1217 he appointed the first Rector of Stoke Bruerne, named Richard de Rolf. In Stoke Bruerne the population increased from 609 people in 1801 to 823 people in 1971. Pre 1805 Stoke Bruerne was a small simple Hamlet, it had a figure of either setting, it had a church surrounded by thatched cottages, and then there was the farms in separate areas. Most of the people who lived there were farmhands and had very low wages, they also did not have much if any knowledge of other villages/towns, they also rented there houses from landowners like the Hesketh's and the Duke of Grafton, they had poor diets and eat very little meat, they eat any food that was being harvested at the time. They had a low protein die, and no access to medical care a tall so thee was high infantry mortality (baby's dieing before be fore 12 months of age) there was no dentist and low life expectancy, some people with a large enough garden would of kept chickens and maybe a pig, and would have also grown there own vegetables. The canal was built for many reasons, one of which was because of transport problems, they had some roads, but they were mostly dirt tracks, there was problems such as rain, snow and mud stopping this, also there were highwaymen who could rob you, and turn pikes slowed down traffic at nights, but stoke Bruerne was close to the A5 which was later improved by Thomas Telford. Then there was the idea of transporting good's by the sea, but there was problems such as seasonal problems like ice and driving rain, there also was all year gales, it also was quite expensive as boats sank, and there was piracy. There was another idea of using the rivers, but thee also was problems with this such as flooding and drought, tidal problems, going upstream was difficult, there was also inland piracy, and not all areas have rivers deep enough and wide enough to take a boat. The speed of the transport was varied, the horse and cart could go around 5 MPH, and so could the river boat, sea ships speeds varied on the wind speed and the direction, but the canal had the most direct route unlike the horse and cart. From London to Birmingham it was roughly 100 miles, which if you went at 5 MPH non-stop in the quickest route would take 20 hours, but the roads were not the most direct route so it would take longer, and also you needed to stop to give the horses breaks and to sleep, also non of the transport routes apart from the A5 which was built at a later date were direct. Construction of the tunnel began in 1793 and with over 3,000 men working on it covering nearly 100 miles between Brentford and Braunston, but they had poor roads and lack of instantaneous communication, this made organization very hard and put a great strain on the building of the canal, by the end of 1796 the canal had reached Blisworth from Braunston, with the 2042 yard tunnel at the Braunston summit and high embankment at Weedon and Bugbrooke then work was plannedon the long tunnel planed by jessop and bearnes to pierce the ridge on the southern side of stoke Bruerne. The preliminary work of the Blisworth tunnel started in 1703 but cutting stopped in January of 1796, local word says the tunnel collapsed but there's no factual proof of this, jessop want to go for all locks which would of in tolled 29 in all, with a short summit with reservoir's, Barnes proposed a new tunnel on a different line, he was supported with Robert Whitworth and John Barnes, the company agreed on principle but could not sanction work until 1802. After huge economic pressure the company had to act quickly, so they build a toll road over the hill in 1797, it had good benefit but was unable too meet the demands of the trade company's, so then Benjamin Outram was called in too make a tramway over the hill, it was a double track road 4 ft wide. The locks had been completed and the ancillary works, the canal now awaited the opening of the tunnel, heading from both ends met on 25th of February 1805 and final work was completed on 19th of March, the official opening was on Monday 25th of March 1805, the tunnel had in fact cost à ¯Ã‚ ¿Ã‚ ½90,003 2s 4d. At 3,075 yards 2 feet, nearly à ¯Ã‚ ¿Ã‚ ½30 per yard. We see in the 1844 map how Stoke Bruerne was cut in two by the new canal and how the village street had been re routed from its ancient line along what is now chapel land to the green by the school, to now going alone its present course over the new canal bridge over the top lock. There was some buildings that changed at the opening of the canal, but some that did not change were buildings like the Church and the Rectory house, and all the cottages near the church there was also new buildings at the opening of the canal like the mill house and more pubs, also the pubs main entrance changed from the town side to the canal side. While the canal was in its ‘Golden Years' stocks went up by more then ten times in forty years, in 1801 the stocks were doubled, by 1810 then stocks had then gone up by 6 times, then by 1821stocks had raised to up too 9 times more then there first value, and then they had got raised by even more, by 1831they had gone up by 13 times, this for stoke brokers was a huge profit and brought great riches to the town and a lot more jobs, the population also had a huge raise. In 1805 the canal opened, in 1815 the Napoleonic wars were ending, in 1835 the double bridge was built for the big canal to enable traffic to get through easier, in 1838 the London to Birmingham railway was completed, and from there on the canal was failing in profits, economically the village got stronger and more social because of more people were living there and there was a higher demand for goods as many many canal boats passed through daily with there own separate needs, also the new jobs that were available were now better paid because they required a higher level of skill and they were usually very dangerous. Also there was better quality food as there was a higher demand, the food was now usually fresher, also there was a lot more meat which helped to balance there diet, and there was more dairy products, so the health of the community improved and so did the life expectancy, and infant mortality lowered. Houses also improved, houses were now cleaner, mainly because soap was now carried through Stoke Bruerne, houses were also improved with slate and bricks now that they traveled through Stoke Bruerne, houses were also warmer because coal prices lowered and people became richer to buy the coal with, some houses now also started having glass in there windows, and there was now also a ‘school pence tax' which paid for the first school in Stoke Bruerne. There was not many complaints about the canal because either they could not write a formal complain or they did not have any power to put there word forward, but one person who did complain was the Rector, he complained because his garden was cut in half, he managed to get a bridge put up so that he could go collect his fish for Fridays dinner from his pond on the other side. Many people could of complained though, because we can presume that many farmers lost all of there workers, the villagers would have been annoyed about the badly behaved navies, there would have been a lot of noise because of the building of the canal, mud in the village, and dust in the summer, there would also of been a lot of horse muck because of the canal, and also there would have been great dangers of people falling in, also villagers were not rich enough to buy shares so they would of not gained from the canal as the same ways as the land owners did, but ordinary villagers did not complain because local landowners wanted the canal and the villagers were too afraid they would lose there homes to complain. When the railway was built it hugely impacted the canal and the village of Stoke Bruerne, the canal lost shares drastically from when it was planned to up to 20 years later, it also lost much of its customers, who could now not only send there goods on the train at a faster and cheaper way, but they could also could travel with there goods to ensure there safe transport and if they fancied going to visit someone or on a business trip. In 1835 the construction of the Railway started, but also at this time they made a double lock canal to help with traffic and also to encourage more canal users, in 1838 the railway opened, the London to Birmingham Line. The Railway was built as it was a lot quicker then the canal, or any other forms of transport and that it went in a straight line near the canal, the trains traveled at speeds of around 40 MPH, and they also could carry a lot more goods then the canal, a canal carried one canal boats worth, which was not much, a train could have lots more carriages, it could carry as many carriages as it had the power to., a canal boat is about 72 feet by 7 feet, having the railway led to cheaper goods because the transport was cheaper so everyone(apart from the canal transporters) were gaining, either by cheaper transport or cheaper prices, also trains rarely suffered from seasonal problems like ice roads and flooding. Also it was cheaper too build the railway as the track was set by the canal and already surveyed, and also the canal could transport the equipment they needed like shale timber and sleepers, railways took paying passengers also which helped more money come in, also they had stations with waiting centers and loo's, towns like Birmingham grew and got bigger because they were on the main line of the Railway, but Northampton was not on the main line so it did not grow. Some social effects were the unemployment for canal workers in the village, but some of them would have gone to the railways, especially the engineers who were greatly needed on the railways, also the navies would have gone to the railways. Railways were less labor intense so there was less jobs available for it, but people could now commute to towcestor and other big towns and cites, which meant they now would all commute to there job and turn into a commuting village. In the 20th century Stoke Bruerne got a lot more popular, it had a larger tourism attraction to it because of its turn from a small village, to a village with a major canal running through it which brought a lot more customers wishing to either stay at there Inn's, eat there or just to have a break, also there was many facilities there with equipment that boatmen needed to make it through there journey, there was spare boards among other things, but all this tourism let to high traffic problems and a lot of noise for the locals who were not best pleased, there was not much parking space so some local farmers open there fields for people to park in at a higher then average price. In summer there was a lot of litter, from the many tourists that visited Stoke Bruerne, also the pubs and shops and restaurants had higher then average prices because there was no competition between anyone else because they were very far from any other places, and sometimes Stoke Bruerne was over crowded which made it an unpleasant place to visit sometimes. Also there was more noise because of children and there was dangers by the canal side, EG the towpath which they could of fell into if they were not careful, there was also more jobs gained by tourism, but they were seasonal and low paid, also now house prices have gone up in Stoke Bruerne because Milton Keynes and Towcestor were close by, and now nearly all the villagers are commuters. There was new transport routes made as the M1 opened in the early 1960's, and the Beaching Acts shut down the railways in the 1960's also which helped the canal slightly. In this section I am going to discuss the sources I used to help me complete my coursework. Extracts, by David Blagrove was written in 1991 and it is a secondary source although he would have used primary information in his research. I could say that he is bias as he is a canal enthusiast, I can prove this by saying that he does not deal with other modes of transport that were competition with for the canal in the midlands at the time e.g. Horse and cart on the A5 would have been the canals main competition. I am able to use other sources to prove Blagrove's Evidence e.g. the 1844 map shows the rector's land split in two. The second written source is by Whittaker written in 1879, although this is a secondary source it is the earliest written source available to me and he also used primary evidence, it was the only source that contained population figures but its downside is it is a re-write and having not seen the original I am unable to find out weather or not valuable information has been lost. The Last Written source I wish to discuss is written by Lawrence Wood in 1975. It is a secondary source but Wood would of have had access to primary information such as marriage, death and birth certificates and information from parish records, the biggest problem with this source is that it does not even mention the canal and really it is produced for visitors/tourist's to the church. The two maps I used were dated 1844 and 1920. The 1844 map shows the layout of the canal side in Stoke Bruerne when the canal was at its busiest showing building bridges and locks. The 1920 map shows that the barge marina had been filled in, proving the canal's decline as mentioned by Blagrove. Therefore I have been able to prove that the canal's construction through the village of Stoke Bruerne changed the village socially, peoples job's changed, physically, the centre of the village was no longer the church and financially, I can assume that living conditions and health improved and the canal company's made large profits.