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.

Which salt should be used to make an effective but economical cold pac

Which salt should be used to make an effective but economical cold pac Mrs. Raihan Honors Chemistry 25 March 2015 Which salt should be used to make an effective but economical cold pack? In accordance to the question above, a claim was developed after a series of experiments and observations, Ammonium Chloride, NH4Cl, is the most effectual but also economical ingredient to make a cold pack because it met the requirements of being an inexpensive salt and lowering the mixtures temperature by 2c. The claim was proved correctly based off of the quantitative and qualitative data that was taken down during the experiment. To find out whether the salt in the cold back is a good substance or not, the change in enthalpy change, which occurs with the process of dissolution, is also known as the heat of solution. At a constant pressure, the heat of solution is equivalent to the heat lost from the surrounding. For this to happen, the energy is absorbed to break the intermolecular bonds of both the water and the solute, energy is gained in this process. Then, energy is released as attractive forces start to form between the broken ions and water molecules, from here, energy is re leased. The heat of solution can therefore be an exothermic or endothermic depending on which one is stronger. In this case, the energy absorbed is stronger than the one being released which means it turns cold, an endothermic. So, one can discover if a cold pack is effective by finding the heat of solution then compare to the other salts tested to find out both economically cheap and most effective salt. Before the investigation commenced, steps were created in order to make sure that everything was going to work out. Using the previously known information, from previous labs made, it was inducted that the following steps would be done to perfect the experiment. First of all the safety equipment was gathered, the materials needed would be gathered and cleaned thoroughly to reduce any human error. The salts that were tested were Ammonium Chloride, Ammonium Nitrate, Magnesium Sulfate and Ammonium Thiocyanate. Then, a calorimeter would be made, two styrofoam cups within one another, a sheet of aluminum between them, a thermometer on top which was struck through the aluminum top to keep the temperature as isolated as possible to have the most accurate information. Then, taking a plastic cup, 30ml of water was measured out then placed into the calorimeter because then 2.5 grams of a salt was measured out. The initial temperature of the water was taken before the ingredients were mixed, i mmediately after, the temperature was taken down every five seconds for two minutes. The information was recorded in a graph and then averages of the time were taken down so there could be an even information for all salts so there would be no mistake made. The steps above were then repeated twice for each salt, all information recorded into a graph as well. The experiment was conducted in this way to include all of the possible experiments previously done to prove that it was successful, which in the end, based off of the claim, it was correct. Based off of the guiding question, Ammonium Chloride is the best salt needed to meet both the requirements of being an economically cheap salt and also effective. Ammonium Chloride fell from 21.25c to 18.65c, it dropped more than 2c. The second part of the question asks to choose the cheapest salt, that is still effective which is NH4Cl at $0.0139 per gram. Thus, the salt that meets the guiding questions needs is Ammonium Chloride because it met the 2c temperature drop along with an economically cheap price. Using the graphs and tables provided, it is easier to identify the change in temperature for each salt. When one observes NH4Cl, it is easy to comprehend that it is the most efficient one since it has around the same information like the more better, but also expensive ones. Finally, after the information was gathered, the magnitude of heat energy change was found by using the following equation: Q=mcT which was then transferred to the heat that the salt let out before dividing i t by the number of moles in the solute. The heat of solution was

the yellow wallpaper

the yellow wallpaper the yellow wallpaper Carolina Rodriguez Sylvia Herrera English Literature 16 September 2014 Respond Paper: The Yellow Wallpaper The yellow wallpaper was written by Charlotte Perkins Gilman, this book is known for its feminists literary ties. The narrator wrote this during the Victorian Era. An era full of constrictment towards women.The story is a set of journals written from the point of view of a woman undergoing a -mental breakdown- defined as what we call "postpartum depression.† Gilman experiences oppression by marriage, society standards and her confinement in life. Her husband and physician prescribed her â€Å"the bed rest cure† which consists of isolation, confinement to bed, avoidance of any physical activity , and she is especially forbidden from working and writing. In the contrary, the narrator feels that activity, freedom, and interesting work would help her get better and writes that she has begun her secret journal in order to â€Å"relieve her mind.† (Gilman 376) It is not that Gilman's husband is evil, John does loves her very de arly as he expresses over and over again, but seems to be wrapped around society standards. Gilman describes the room where she is to stay as a former nursery room where bars adorn the windows, the bed is nailed to the floor "looks as if it had been through the wars.† But she doesn’t mind that a bit "only the paper.† (Gilman 379) A yellow wallpaper covers the walls which she is repelled by. She then obsesses about the paper in which she sees frightful patterns and an imprisoned female figure trying to escape. As this story is from the Victorian Era , it reveals a lot of what women at the time were going through. Women had not yet been given the right to vote, they were to only care for the house the children and the husband, nothing else. Many of them felt trapped, metaphorically as if behind a wallpaper, like the narrator portrays. This is a story about what it really means to redefining yourself in literature in the process of writing in circumstances which are not considered normal. The narrator, through her journals, provides a lot of room for speculations that she is insane and though that it may be true, she is insane by the conventional standard. In the process of seeing a woman in the wallpaper she is seeing herself. Gillman new from the very beginning, she had something. "You see he does not believe I am sick! And what can one do?" (Gilman 376) She is aware that she is not well and clearly wishes to be well again but her husband John is choosing to ignore her plea. She herself is baffled at her husband for his negligence, â€Å"If a physician of high standing, and one’s own husband, assures friends and relatives that there is really nothing the matter with one but temporary nervous depression- a slight hysterical tendency what is one to do?† (Gilmans 376). It is clear that she feels so alone due to her troubles since she spends every day of her treatment in seclusion inside the â€Å"atrocious nursery† (Gilman 377). What it was first a postpartum depression emerged to a mental illness. She was trapped not only within herself but also physically found herself stuck in a room that gave her no room to overcome her depression the way that she knew she should. She becomes private, hiding her interest in the paper and making sure no one else examines it so tha t she can â€Å"find it out† on her own what the markings meant. John thinks she is improving. But she sleeps less and less. The narrator describes her life at first as a vivid girl, but as she keeps writing, she describes herself as miserable. The pattern on the wallpaper remind her how she is trap in the house. As the pattern repasts and does not have a beginning or an end, her life does not have a meaning. She have dreams of being a writer but is unable to write because John hate when she writes. She knows she is to become a something in life, and enjoy her child through her depression. Gillman's insanity

IS RACISM A FACTOR IN THE 2008 PRESIDENTIAL ELECTION Essay

IS RACISM A FACTOR IN THE 2008 PRESIDENTIAL ELECTION - Essay Example Before we become passionate about the debate regarding racism in the election, let us first look into the real meaning of racism and then decide whether racism is truly making its indelible stamp on the 2008 presidential election. Racism comes with many definitions and some of these definitions are coined by people to suit their interest. To stay on more neutral grounds in this discussion, let us stick into the common legal and sociological definition of racism. According to the Untied Nations Convention on the Elimination of All Forms of Racial Discrimination, the term racism "shall mean any distinction, exclusion, restriction or preference based on race, colour, descent, or national or ethnic origin" †¦ which results into the nullification or impairment of the rights or enjoyment of equal rights in the exercise of fundamental freedoms. In other words, racism works by diving people according to their perceived group and boundaries are set so as to prevent these groups of people from intermingling and working side by side on equal footing. Where groups of people are deprived of their basic rights simply because of the color of their skin, their ethnic origin and their race; such deprivation amounts to ra cism (See Allen, Theodore (1994). On the other hand, sociologist define racism as a highly organized system that is characterized by race based privileges that operations on level levels of society (See Cazenave N and Maddern Darlene A 1999). According to Joe Feagin, the former president of the American Sociological Society, the culture of the United States is rooted on the idea of racism because it social organizations are based on racial selection and segregation (see Feagin 2000). Although the United States government worked hard to eliminate racism within its territories, we cannot deny that incidents of racism in the country are still

Wgs Essay Example | Topics and Well Written Essays - 500 words

Wgs - Essay Example AWDF also mobilizes human, material and financial resources in order to foster gender parity in Africa, and to promote the rights of African women. AWDF believes that helping women organizations acquire enough skills, adequate livelihoods, information and the chance to actualize transformatory decisions gives rise to all-inclusive, dynamic and healthy communities (See: http://www.awdf.org/our-work/about). The problems that AWDF seeks to address are oppression of women’s rights, minimal political participation, conflicts, HIV/AIDS prevalence, economic disempowerment of women, and the absence of health and reproductive rights of women. AWDF sees these problems as social challenges as stark manifestation of the position of powerlessness into which patriarchal African societies relegated the womenfolk. In this light, AWDF describes these issues as thematic areas (goals). The failure to democratize has exacerbated women’s problems. Undemocratic governments lack stable mechanisms for the peaceful transfer of power from one regime to another. Political violence readily erupts after elections in Africa, with women suffering the heaviest casualty. Likewise, these governments, because of the absence of checks and balances, suffer a lot of excesses from the executive wing; with corruption, ineptitude and inequitable distribution of resources being prevalent. Women suffer the most in these governments due to the absence of affirmative action (See: http://www.fawe.org/). AWDF identifies itself explicitly as feminist. Nominally, the second initial of the acronym AWDF standing for ‘women’. Secondly, the aim of the organization underscores the restriction of its services to women, since AWDF asserts that its chief intent is funding African women’s organizations. Thirdly, AWDF staff comprises women only. Some of its leaders are Professor Bene Madunagu (Nigeria), Prudence Mabele (South Africa), Dr. Rose Mensah Kutin