Summary Article Example | Topics and Well Written Essays - 1000 words - 1

Summary - Article Example This helps in demonstrating the speciousness of gun control policy in the reduction of the deaths resulting from homicides. While bearing in mind that the public is reluctant to give up their guns, Zimring proposes that stigmatizing guns is the only sure way of reducing the rate of possession of guns among the population. He suggests that this should entail the inclusion of the practice in the legislation. He associates the high rates of deaths resulting from homicides in America as related to the rampant use of guns for assaults. The article alludes that what matters in the successful application of the gun control policy is the consideration of who owns the guns, how these guns are used and the impact of the policy in relation to its implementation. Zimring’s makes reference on the Federal Bureau of Investigation (FBI) statistics that indicates that guns are used in the 70% of the reported criminal killings. Additionally, other proponents of gun control policy such as Philli p Cook opine that the criminals determine the type of weapon they use. However, they discount the contribution of perpetrator factors in the enhancement of lethality in favor of the instrumentality effect. Fatality is viewed as an almost accidental outcome of a large number of assaults resulting from guns and knives. Zimring claims that in many cases, the perpetrator is also a victim of circumstance as well as the person he kills; just luckier because the gun was pointed in a different direction. It is obvious that some of the deaths that occur due to gun assaults cannot occur if less lethal weapons are used. The article stipulates that the perpetrators of assault are normally aware of their prior plans of inflicting lethal injuries on their victim. The author makes reference to the Behavior modification theory that suggests that the criminals transfer their intimidation levels to the guns they are carrying. The article disputes the idea that gun handlers are innocent people who pos sess the gun and respond whenever they are provoked. This is because most of these killers posses below-average cognitive ability, mental retardation, brain dysfunction or alcoholism (Stell 42). Professor Zimring opposes the use of gun in self defense, arguing that people who offer resistance when attacked are at a higher risk of getting hurt than those who submit. Additionally, his experiments proved that those who resisted attacks through the use of guns performed better than those than those that did not resist (Stell 44). This implies that legalizing the use of firearms for any reason enhances violence. The article recommends that the ethical complications occur when the proponents of gun control practices subscribe to certain practices that enhance violence. Such practices include the failure to recognize the right of the states for self defense, failure to provide minimal protection to the citizens, and the police department possesses the rights to prosecute and charge those p ossessing firearms for self preservation. ARTICLE 2 Congressional Digest. White House Plan to Reduce Gun Violence: Administration Proposals to Strengthen Firearm Laws and Protect Citizens. March 2013. Print. According to the article, tragic mass shootings have been witnessed in America despite the fact that most firearm holders are perceived to be

Comprehending English text

Comprehending English text CHAPTER 1 1.0 Introduction Reading ability is a very important element in a higher education level. Since English has become the lingua franca or the language of all regions, students of a higher education as in the tertiary level must be able to read and comprehend English text. Reading is a vital for an individual especially students of a higher education for many reasons. Reading is done by most people in order to obtain information, to make decision or for pleasure. Professionals too read to expand their knowledge and skills. Hence, the ability to read well is a valuable asset because any act either education professional or less need at least some reading ability. Furthermore, tremendous quantity of reading material makes the reading possible. However, if an individual can read but could not understand the meaning of what he has read, then the reading served no purpose to him. In fact, he will face a lot of problem in order to acquire information. Since reading skill plays a major role in education, great emphasis is given towards this skill started from the early school. Knowledge in most cases is imparted through printed material. Therefore, in order to have an effective teaching learning atmosphere, the students should be able to read and comprehend English text. Same goes when the students are in the higher education level, reading is still one most important skill to be mastered as there are thousands of education source are written in English. Reading is an active mental process which deals with interaction between readers and the text. A good reader is hypothesized as who are not only able to comprehend the text as a whole but are also who are able to employ various skills such as scanning, skimming, locating information, predicting, understanding, sequencing and interfering while comprehending the text. Weak readers on the other hand may only read the text where they can only understand the text at the surface level. 1.1 Background Of The Problem Difficulties in comprehending English text within Malaysian students have occurred so many years ago. In order for them to excel in the higher education level as in the tertiary level depends very much on their ability to read and comprehend text because reading is a fundamental asset for every individual. Brunan W.K (1980) for instant defines reading as a two way interaction in which information is exchange between the reader and the author. From many researches done, it shows that there are a lot of difficulties faced by Malaysian students and also by the native speakers in comprehending English text. This happen caused by several factors or problems that contribute to the difficulty of comprehending text such as low vocabularies, different social background knowledge, sentence length and also the term used. Based on my own experience, I am facing with students who are having this kind of problem, difficulties in comprehending English text. This happen when they are given a text written in English such as journals by their lecturer as the material was the source of the subject matter, they rather ask me or some students who are good in English to translate the text into Malay language. This shows that they are having problem in comprehending English text. I do believe that they can read but what makes them refuse to read is because they cant understand or comprehend the text. 1.2 Problem Statement This problem arises when the students read English text or materials but could not be able to comprehend them. They simply could not get the essence or the main idea of the writing which would be very problematic when it comes to the higher education level. From my own observation which is concern with some UPSI students of different courses such as Sport science, Science, Business Study and Counseling, it was initiated that they are having problem in comprehending English text even though most of the references regarding the courses are most found in English language. As a result of having problem in comprehending English text, they face other difficulties when carrying out assignments or presentations. In order for them to understand and comprehend the text, they need the text to be translated into Malay Language as Malay language is their first language. People with a good language of English will be chosen as their translator. Hence their English skill will never develop. This is a very serious matter because they could not comprehend English text. It means that they are having problem with their reading skills. This study is necessary to find the difficulties faced by the students of various courses studying in a tertiary level at Sultan Idris Education University and it is hoped that this study will help the teachers as well as the students of how to handle these difficulties. 1.3 Purpose of The Study The purpose of this study is to investigate the difficulties faced by the students of various courses studying in a tertiary level at Sultan Idris Education University in comprehending English text. This is because being able to understand English text is necessary since English language is concerned to be the language used in most of the reference books. This study will also help teachers to know what are the difficulties that actually faced by the students and it is hoped that this difficulties can be eased to enhance students reading ability. I will analyze and look what are the problems faced by the students and what strategies that they do in order to overcome that problem. From the data gained, some suggestions will be added in contributing to the diminution of the problem. 1.4 Research Questions There are three questions that need to be answered as a guide throughout the study as well as a means for the data collection. The research questions are as follows: What are the main problems faced by the students in comprehending English text? What strategies they use to understand the English text? How do these difficulties effect on their study? 1.5 Theoretical Framework In this study, I am using two (2) theories that match the topic of difficulties in reading comprehension. The first theory is the schema theory which is based on the assumption that the readers prior knowledge directly impacts new learning situations. In schema theory the concept of Schema has been used to understand the major factor that affecting comprehension process. The concept of schema comprising of knowledge about concept, concepts: objects and the relationships they have with other objects, situations, events, sequences of events, actions, and sequences of actions. The schema theory is relevant to this study as the study investigate the difficulties faced by students in comprehending English reading text. In this context the readers knowledge about the topic is to be considered as the existed prior knowledge of the reader. According to the theory the existed prior knowledge on their first language (L1) will be used in comprehending reading text in their second language (L2) which is English. The second theory that will be used in this study is interactive approach by Grabe (1991). According to Grabe in his interactive approach model, interaction occurred between the reader and the text whereby the reader constructs meaning based partly on the knowledge drawn from the text and partly from the existing background knowledge that the reader has. This theory is suitable for the study as the study was aimed to investigate how students deal with the reading difficulties that they encounter. 1.6 Significance of the Study This study is beneficial to certain group of people because it might help them in some aspect of learning and teaching. This study is relevant as a guide for teachers in school to be prepared for some possibilities they might face in teaching their students. Besides that, this study will also give brief suggestions to the students on how they can deal with such a problem in reading. It is hope that from this study, the students will be much aware about their weaknesses and try to overcome and improve the weaknesses. University students are the most targeted group to view this study as it provides them with suggestions regarding problems in reading English text. The suggestion might help them to become a better reader and excel in their field. 1.7 Limitation of the Study In this study, there are several limitations that might occur. In order to get the data, I will use two methods. Those methods involve quantitative and qualitative design. For the quantitative design, I am going to distribute questionnaires for them to answer. The qualitative design on the other hand involves interviewing some respondent and it will be carried out verbally. I might have problem regarding data collection. Firstly, the data gathered from the questionnaires might not be as perfect as I wanted them to be. This is simply because the subjects are students of other courses that I am not familiar with. There is a tendency that they might simply answer the questionnaire without really focusing on the issue. This is something that usual to happen when questionnaires are being distributed. Besides that, I might have to face the risk that the questionnaires returned to me will not be as the same number as I have distributed them at the first place. Another limitation that I might face is from the interview. The respondent might not be able to communicate in English very well. As for that, a mixture of Malay language and English will be use in the interview. The idea is to get the information regarding the problem.

Against Hate Speech :: social issues

Against Hate Speech Hate crimes are done too frequently in the United States. Although we have laws that supposedly regulate them, many people still feel the need to commit acts of violence on people that are different than them. Many of these crimes originate with some sort of hate speech. People get ideas from other people, passed down from previous generations. Some people don’t find anything wrong with verbally abusing another human. Some world leaders have participated in hate speech, hate crimes, or genocide. Hitler is known for his merciless killing of minorities, mostly Jews, in Eastern Europe. The founder of the United States, Christopher Columbus, killed many Indians because he felt he was superior to them. Hate speech obviously leads to hate crimes and keeps humans separated. Also when following the laws correctly, hate speech is not allowed. These are all reasons why I am against hate speech. Hate speech directs people to commit hateful crimes. The difference between hate crimes and regular crimes is that hate crimes are committed to a person because of his/her differences. Some examples of differences would be their gender, race, hair color, body shape, intelligence, sexual orientation, etc. Hate speech doesn’t have to be direct talking. Hate speech can now be down on the Internet or through magazine; and more people are using the Internet to publicize their vile beliefs. In the last five years, the number of hate crimes that have been reported to the FBI has increased by 3,743 (FBI statistics). That means that 11,690 hate crimes were reported in 2000 in only 48 states and not all police forces released their data. Imagine how many other hate crimes were committed that weren’t even reported to the police. Ethnic and racial violence or tension has decreased in Europe due to newly implemented hate speech laws (ABC News). Many people with the same hateful beliefs form groups to â€Å"take on† the specific people they hate. A typical gang is based on hating someone who isn’t like them. Tension rises when intolerant people talk. It’s not bad when it’s only one person, but imagine your whole community being vocally against you. To lessen the tension that arose in the past, people are still being segregated. There is rarely any evident anxiety in the United States, until you travel to the South. In the South, segregations in schools increased in the last decade by 10.

Project Report on Performance Appraisal Essay

It is not constituted by individual sounds but by their accurately measure the performance of its members and use it objectively to optimize them as vital resources. The performance of an employee is his resultant behavior on task which can be bserved and evaluated. It refers to the contribution made by an individual in the accomplishment of organizational objectives. Performance can be measured by combining quantity, quality, time and cost. People do not learn unless they are given feedback on the results of their actions. For learning to take place, feedback should be provided regularly and it should register both successes and failures. It should also follow soon after the relevant action or actions. Performance appraisal system provides management an opportunity to recall as well as give feedback to people. This feedback is pertaining the performance of the worker. This helps them to correct their mistakes and acquire new skills. Performance appraisal (PA) refers to all those procedures that are used to evaluate the personality, the performance and the potential of its group members. Evaluation is different from Judgment. The former is concerned with performance and the latter is concerned with the individual. While evaluation deals with achievement of goals, a Judgment has an undercurrent of personal attack and is likely to evoke resistance. Performance appraisal could be informal or formal. Informal performance appraisal is a continuous process of feeding back information o the subordinates about how well they are doing their work in the organization. The informal appraisal is conducted on a day-today basis. For example, the manager spontaneously mentions that a particular piece of work was well performed or poorly performed. It is due to the close connection between the behavior and the feedback on it, the informal appraisal quickly encourages desirable performance and discourages undesirable performance before it becomes permanently ingrained. Therefore, informal appraisal should not be perceived merely as a casual occurrence but as an important activity and an integral part of the organization’s culture. The formal performance appraisal occurs usually annually on formal basis and involves appraise and appraiser in finding answers to the following questions: 1 . What performance level has to be achieved during the period? 2. Has it been achieved? 3. What has been the shortfall and constraints? 4. What are we going to do now? 5. How will we know that we have done it? 6. What kind of feedback can be expected? 7. What assistance can be expected to improve performance? 8. What rewards and opportunities are likely to follow from the performance appraisal? When the employees have this type of information, they are aware of the following pecifications:- 2. What assistance is available? 3. What can they expect when the required level of performance is achieved? This increases employee acceptance of the appraisal process and results in the trust that the employee has in the organization. An environment that affords an opportunity for further growth while minimizing stressful situations certainly enhances appraisal acceptance. Establishing this type of environment goes far beyond the performance appraisal process. Every aspect of managing people and their work relates to the improvement of their quality of work life. Performance appraisal is an integral part of trusting, healthy and happy work environment that goes a long way in promoting the same. Performance appraisal has been used for the following three purposes: Remedial Maintenance Development A performance appraisal needs to cover all these three purposes with the same focus. If any purpose predominates, the system becomes out of balance. For instance, if remedial purpose is foremost, then the performance appraisal may become a disciplinary tool, a form of a charge sheet and a tool of power instead of instrument of evaluation.

Poverty and Social Stratification Essay

Absolute poverty corresponds to the situation wherein the individual person cannot survive or live due to lack of basic needs or resources such as food, water, clothes, medicines and the likes. On the other hand, Relative Poverty is the situation wherein the person could not satisfy his personal wants but this does not imply that the person is not going to survive. Social Stratification simply denotes the systems of layers and/or divisions made in the society that shall reflect their relative poverty or wealth. It is not focus in the individual person but instead refer to a larger group of people. The different kinds of Social Stratification are class systems, caste system and slavery systems. Today a so-called Global Stratification exist that categorizes each country according to their economy, population and wealth or national income. The most industrialized countries relatively are the wealthiest, their economy are mostly capitalist. The industrializing or otherwise known as developing countries have much lower standard of living and income than the industrialized. The least industrialized countries are the most poverty stricken. It includes majority of the South East Asian, Latin America and most of Africa. Most analyst believes that the economic growth of a country lies on raising the social standing of women, because in most industrialized countries women are given equal opportunity like men while in the least industrialized countries women are commonly regarded to have lower social status and capabilities than men. Uplifting the standing of men in a society would generally increase the labor force. Educating women would create women who are as much competitive as that of men. This type of women would be able to compete with men in a capitalist setting. Only when there is an equal treatment between men and women could a society fruitfully developed. Otherwise, women would be stagnant part of the economic system. The more players there are in an economic system the faster is the economic progress since there are more participants. References Relative and Absolute Poverty. Retrieved on November 9, 2006. Retrieved from the World Wide Web: http://www. qvctc. commnet. edu/brian/soc/sld027. htm Global Social Stratification. Retrieved on November 9, 2007. Retrieved from the World Wide Web: http://72. 14. 253. 104/search? q=cache:jmq-xfTAm0UJ:www. ilstu. edu/~jeweinz/soc106/notes/ch7notes. doc+global+social+stratification&hl=tl&ct=clnk&cd=1&gl=ph

Differences Between Mass, Spree and Serial Killers

Differences Between Mass, Spree and Serial Killers Multiple murderers are people who have killed more than one victim. Based on the patterns of their murders, multiple killers are classified into three basic categories- mass murderers, spree killers, and serial killers.  Rampage killers is a relatively new name given to both mass murderers and spree killers. Mass Murderers   A mass murderer kills four or more people at one location during one continuous period of time, whether it is done within a few minutes or over a period of days. Mass murderers usually commit murder at one location. Mass murders can be committed by a single individual or a group of people. Killers who murder several members of their family also fall into the mass murderer category. An example of a mass murderer would be Richard Speck. On  July 14, 1966, Speck systematically tortured, raped and killed eight student nurses from South Chicago Community Hospital. All of the murders were committed in a single night in the nurses south Chicago townhouse, which had been converted to a student dormitory. Terry Lynn Nichols is a mass murderer convicted of conspiring with Timothy McVeigh to blow up the Alfred P. Murrah Federal Building  in Oklahoma City on  April 19, 1995. The bombing resulted in the deaths of 168 people, including children. Nichols was given a life sentence after the jury deadlocked on the death penalty. He then received 162 consecutive life terms on federal charges of murder. McVeigh was executed on June 11, 2001, after being found guilty of detonating a bomb hidden in a truck parked in front of the building. Spree Killers Spree killers (sometimes referred to as rampage killers) murder two or more victims, but at more than one location. Although their murders occur in separate locations, their spree is considered a single event because there is no cooling-off period between the murders. Differentiating  between mass murderers, spree  killers, and serial killers is the source for ongoing debates among  criminologists. While many experts agree with the general description of a spree killer, the term is often dropped and mass or serial murder is used in its place. Robert Polin is an example of a spree killer. In October 1975 he killed one student and wounded five others at an Ottawa high school after earlier raping and stabbing a 17-year-old friend to death. Charles Starkweather  was a spree killer. Between December 1957 and January 1958, Starkweather, with his 14-year-old girlfriend by his side, killed 11 people in Nebraska and Wyoming. Starkweather was executed by  electrocution  17 months after his conviction. Serial Killers Serial killers murder three or more victims, but each victim is killed on separate occasions. Unlike mass murderers and spree killers, serial killers usually select their victims, have cooling-off periods between murders, and plan their crimes carefully. Some serial killers travel widely to find their victims, such as Ted Bundy, but others remain in the same general geographic area. Serial killers often demonstrate specific patterns that can be easily identified by police investigators. What motivates serial killers  remains a mystery; however, their behavior often fits into specific sub-types. In 1988, Ronald Holmes, a criminologist at the University of Louisville who specializes in the study of serial killers, identified four subtypes of serial killers. The Visionary - Usually psychotic, the visionary is compelled to murder because they hear voices or sees visions ordering them to kill certain kinds of people.Mission-Oriented - Targets a specific group of people who they believe are unworthy to live and without whom the world would be a better place.Hedonistic Killer - Kills for the thrill of it because they enjoy the act of killing and sometimes becomes sexually aroused during the act of murder.Power-Oriented - Kills to exert ultimate control over their victims. These murderers are not psychotic, but they are obsessed with capturing and controlling their victims and forcing them to obey their every command. According to a report issued by the F.B.I., there is no single identifiable cause or factor that leads to the development of a serial killer. Rather, there is a multitude of factors that contribute to their development. The most significant factor is the serial killer’s personal decision in choosing to pursue their crimes.

Personal Marketing Plan Essay Example

Personal Marketing Plan Essay Example Personal Marketing Plan Paper Personal Marketing Plan Paper OBJECTIVES Combining business school education, professional/personal development training, self education along with life experiences directed me toward beginning a career as an entrepreneur. Many years have been spent taking classes and exploring various business opportunities. I started my college career as a business major. During that time, I also studied various art mediums to explore creative talents. In my junior year, I decided to combine those strengths and interests into my career path. Now that graduation is closer it is time to formulate and began executing a plan for the next 5 to 10 years of my life. Short Term Goals I have five main short-term goals, which include goals before graduation, educational career and professional goals. Before graduation, I aim to increase my grade point average to a 3. 0 minimum. Improving my resume and working knowledge through VCU’s small business mentorship program. And starting a part time personal home inventory service business while in school will enable me to apply previous knowledge, and use the many resources and services that are available. Start up cost for this venture is moderate compared to other businesses. My plan is to invest the minimum, $3000 during start up. Also I have employed the services of a professional coach to assist with personal and professional development. After graduation, (May 2008), my career goal is to expand my home inventory business, â€Å"Professional Home Inventory Services† from part time to full time operation. I plan on continuing education at Virginia Commonwealth University or the University of Maryland. Here, the goal is to earn a certificate in International Management. With a personal interest in the African culture (African Art and History), I plan to begin my travels to Africa through a Study Abroad Program. I intend on completing the certificate program in 2011. My personal interest in Africa will be a lifelong study. This certification and additional coursework will help my career by opening up the passageway to a new business venture, security and most of all spiritual growth in knowing more of my African heritage. I have and investment goal to save 15% of my annual income in addition to current savings, for a second business, which will be a combination of Importing African Art for resale online and business consulting. Long Term Goals My long-term goals include the continuation of my career, personal and investment objectives. I plan to be operating the consulting firm, â€Å"Robinson Business to Business Consulting† by 2013. I anticipate opening my import business,† Africa All Around â€Å"by 2015. I have estimated that it will take a minimum of 25,000 to 35,000 to start; therefore the money I have saved in addition to profits gained from the inventory service business will be used to help finance this venture. I want to continue to save a percentage of my income for future investments. Situation Analysis SWOT In order to understand what strengths, weaknesses, opportunities and threats that I might encounter, I performed a SWOT analysis. As for my strengths, I am a highly creative and friendly person, I possess strong analytical skills, and I enjoy working alone and with small groups. I also have strong interpersonal skills. Patience and attention to detail are definitely virtues in the home inventory business. My main weakness is communicating in large groups. Improvement is needed in the areas of personal and professional development, writing and communication skills. At times, multitasking can be a challenge. I could be more effective with improvements in focusing, and time management. And I lack advanced training in computer software programs such as Microsoft Office. Also, a fair understanding and working observation of product values and knowledge of market values are needed for the inventory industry. That additional understanding will come with experience. There are several opportunities in front of me at this time. The first is the great need for small businesses for future economic growth, locally and internationally. There is a tremendous need for small business to keep up with technological advances and environmental changes. Small business can innovate and create new jobs at a faster rate than their larger competitors. Unfortunately, living in times of high crime, recurrent natural disasters and, bad weather conditions all in the mist of being extremely busy due to work and family demands is where I find opportunities to provide a service that is in demand . Owning a small business can be very challenging but with planning and organizing, allotted time will allow for personal interest endeavors such as travel and art. Finally, the threats I have include average competition, which is expected with a low cost high profit margin start up venture. Through research, I have found two companies in the Richmond Virginia area. There are companies on the internet that market home inventory software and not the bells and whistles of technology nor the personalized service aspect of the business like I will offer. But, the homeowner himself can accomplish this task if they choose to invest the time and effort. Another consideration is the rate of expansion, which is lower on average, than other businesses but once again, this business has high profit margins, on average than other businesses. Personal Marketing Strategy Target Market When targeting my market I will directly seek middle to upper class homeowners, current homebuyers and sellers (movers) in the market. Estate owners or their deceased relatives’ estates are good targets for asset documentation and estate sale planning and management. Demographically, services will be offered in Richmond VA. and surrounding counties and Northern VA. Marketing Mix –The 4 P’s There are many factors to consider in why I (my company) should be hired. In order to improve my chances for consideration I must present myself as a product, promote myself, set my price and finally determine my place. Product: Since I am the product I am a marketable asset. I have several important skills that will make me a successful business owner. I have excellent customer service skills. I posses a since of business practices, and product knowledge. As mentioned in my SWOT analysis, I have patience and strong attention for detail. Change in external environmental conditions; weather, crime and consumer behavior leads to new marketing opportunities that may call for internal environmental changes. Staying current with the industry connective components over the industry span such as; insurance company practices, homeowner’s insurance policies, new real-estate developments, market value, safety and security, will be critical at all stages. Being able to deliver this information will add value to my product while marketing and adapting to changes. Promotion: Now that there is a product, it needs to be successfully promoted. There are several possible ways to do this. The first is networking; developing business contacts with insurance companies, real estate agents, close friends and relatives. Social functions, and community events are other ways offering information about myself and my work. Being affiliated with non profit organizations that assist with business ventures will be a romoting factor. I will treat every opportunity as if I was on an interview I will position myself as a serious career professional and not just a college student. Always taking advantage of every opportunity that may arise. Price: The earning of an inventory specialist varies depending on the size of the home. For example, a 1200sq. ft. home could cost $300 to $350 for about a 4 hour job. Following graduation, I expect to be earning between $35,000 and 45,000 a year. These numbers are based on demographics, the experience that I will have, and salary based on he industry. I will be willing to negotiate and discount services, providing that multiple services are purchased or if a business contract is landed thru a referral. Place: There are two cities in which I would want to live, Northern Va or Maryland. When considering where I want to live, several factors came into play. First, I weighed the average salary, cost of living, cultural activities. Demand and competition in this industry was also evaluated. Either of these areas could offer great opportunities for this field. I could pursue the same class of target customers. An informal network with current contacts of friends and family homeowners and organizations would be a channel for promoting and advertising. Also low cost mailings online advertising would be appropriate distribution method. Conclusion: The purpose of this personal marketing plan was to identify and evaluate my short and long term goals, determine my strengths and weaknesses, examine opportunities and threats that I face to create a action plan to determine my marketability as a entrepreneur. I will be able to target specific markets in which I want to work through specific methods of research geared to segmented markets. I will be able to choose and determine specific locations, salaries, organizational cultures which I believe I will be the most functional in. My conversation with professionals currently in the field have given me a better perspective and have caused me to think more about both the pros and cons of being a entrepreneur in the inventory management field. With the completion of this project I feel more prepared and focused towards what I need to accomplish in order to reach my ultimate goal in life.

Sense and Sensibility Quotes

Sense and Sensibility Quotes Jane Austen published Sense and Sensibility in 1811- it was her first published novel. Shes also famous for Pride and Prejudice, Mansfield Park, and a number of other novels in the Romantic Period of English Literature. Here are some quotes from Sense and Sensibility. They gave themselves up wholly to their sorrow, seeking increase of wretchedness in every reflection that could afford it, and resolved against ever admitting consolation in future.- Sense and Sensibility, Ch. 1People always live forever when there is an annuity to be paid them.- Sense and Sensibility, Ch. 2An annuity is a very serious business.- Sense and Sensibility, Ch. 2He was not handsome, and his manners required intimacy to make them pleasing. He was too diffident to do justice to himself; but when his natural shyness was overcome, his behaviour gave every indication of an open, affectionate heart.- Sense and Sensibility, Ch. 3On every formal visit a child ought to be of the party, by way of provision for discourse.- Sense and Sensibility, Ch. 6In hastily forming and giving his opinion of other people, in sacrificing general politeness to the enjoyment of undivided attention where his heart is engaged, and in slighting too easily the forms of worldly propriety, he displayed a want of caution which Elinor could not approve.- Sense and Sensibility, Ch. 10 Sense will always have attractions for me.- Sense and Sensibility, Ch. 10When he was present she had no eyes for anyone else. Everything he did was right. Everything he said was clever. If their evenings at the Park were concluded with cards, he cheated himself and all the rest of the party to get her a good hand. If dancing formed the amusement of the night, they were partners for half the time; and when obliged to separate for a couple of dances, were careful to stand together, and scarcely spoke a word to anybody else. Such conduct made them, of course, most exceedingly laughed at; but ridicule could not shame, and seemed hardly to provoke them.- Sense and Sensibility, Ch. 11There is something so amiable in the prejudices of a young mind, that one is sorry to see them give way to the reception of more general opinions.- Sense and Sensibility, Ch. 11When the romantic refinements of a young mind are obliged to give way, how frequently are they succeeded by such opinions as are but t oo common and too dangerous!- Sense and Sensibility, Ch. 11 It is not time or opportunity that is to determine intimacy it is disposition alone. Seven years would be insufficient to make some people acquainted with each other, and seven days are more than enough for others.- Sense and Sensibility, Ch. 12The pleasantness of an employment does not always evince its propriety.- Sense and Sensibility, Ch. 13At my time of life opinions are tolerably fixed. It is not likely that I should now see or hear anything to change them.- Sense and Sensibility, Ch. 17A fond mother ... in pursuit of praise for her children, the most rapacious of human beings, is likewise the most credulous; her demands are exorbitant; but she will swallow anything.- Sense and Sensibility, Ch. 21It was impossible for her to say what she did not feel, however trivial the occasion; and upon Elinor therefore the whole task of telling lies when politeness required it, always fell.- Sense and Sensibility, Ch. 21She was stronger alone; and her own good sense so well supported her, t hat her firmness was as unshaken, her appearance of cheerfulness as invariable, as, with regrets so poignant and so fresh, it was possible for them to be.-  Sense and Sensibility, Ch. 23 Death ... a melancholy and shocking extremity.-  Sense and Sensibility, Ch. 24I wish with all my soul his wife may plague his heart out.-  Sense and Sensibility, Ch. 30When a young man, be he who he will, comes and makes love to a pretty girl, and promises marriage, he has no business to fly off from his word, only because he grows poor, and a richer girl is ready to have him. Why  dont  he, in such a case, sell his horses, let his house, turn off his servants, and make a thorough reform at once.-  Sense and Sensibility, Ch. 30Nothing in the way of pleasure can ever be given up by the young men of this age.-  Sense and Sensibility, Ch. 30Elinor had not needed ... to be assured of the injustice to which her sister was often led in her opinion of others, by the irritable refinement of her own mind, and the too great importance placed by her on the delicacies of a strong sensibility and the graces of a polished manner. Like half the rest of the world, if more than half there be that are clever and good, Marianne, with excellent abilities and an excellent disposition, was neither reasonable nor candid. She expected from other people the same opinions and feelings as her own, and she judged of their motives by the immediate effect of their actions on herself.-  Sense and Sensibility, Ch. 31 A man who has nothing to do with his own time has no conscience in his intrusion on that of others.-  Sense and Sensibility, Ch. 31Life could do nothing for her, beyond giving time for a better preparation for death; and that was given.-  Sense and Sensibility, Ch. 31She felt the loss of Willoughbys character yet more heavily than she had felt the loss of his heart.-  Sense and Sensibility, Ch. 32A person and face, of strong, natural, sterling insignificance, though adorned in the first style of fashion.-  Sense and Sensibility, Ch. 33There was a kind of cold-hearted selfishness on both sides, which mutually attracted them; and they sympathized with each other in an insipid propriety of  demeanour, and a general want of understanding.-  Sense and Sensibility, Ch. 34Elinor was to be the  comfor/ter  of others in her own distresses, no less than in theirs.-  Sense and Sensibility, Ch. 37The world had made him extravagant and vain - extravagance and vanity had made him cold-hearted and selfish. Vanity, while seeking its own guilty triumph at the expense of another, had involved him in a real attachment, which extravagance, or at least its offspring necessity, had required  to be  sacrificed. Each faulty propensity in leading him to  evil,  had led him likewise to punishment.-  Sense and Sensibility, Ch. 44 His own enjoyment, or his own ease, was, in every particular, his ruling principle.-  Sense and Sensibility, Ch. 47Elinor now found the difference between the expectation of an unpleasant event, however certain the mind may be told to consider it, and certainty itself. She now found that, in spite of herself, she had always admitted a hope, while Edward remained single, that something would occur to prevent his marrying Lucy; that some resolution of his own, some mediation of friends, or some more eligible opportunity of establishment for the lady, would arise to assist the happiness of all. But he was now married; and  she condemned her heart for the lurking flattery which so much heightened the pain of the intelligence.-  Sense and Sensibility, Ch. 48

Emancipation Proclamation by Abraham Lincoln Essay

Emancipation Proclamation by Abraham Lincoln - Essay Example Although the emancipation proclamation was intended to set free the slaves in the country, the decree did not immediately grant the freed persons automatic citizenship and subsequent rights. One of the immediate repercussions of the proclamation was the loss of property especially in the southern states that relied heavily on slaves for labor in the agricultural farms and plantations. The property owners were not compensated an outcome that elicited legal objection because it was unconstitutional and an abuse of power by the executive upon the American citizens (Burrus, 27) Burrus (34) traces the drafting of emancipation proclamation to Senator Charles Sumner of Massachusetts. According to Burrus, Senator Charles Sumner was a prominent republican, whose zealous opposition to slavery and firm political conviction endeared him to President Abraham Lincoln. The progress of the confederate army to Fort Sumter became a matter of outmost concern to the senator and he urged the president to invoke the powers bestowed upon him by the US constitution as the commander in chief of the army and the navy (55). Allen(72),argues that the senator reasoned that as the commander in chief of the United States military, the president had the authority to contain the rebel states using any method necessary, including ordering the release of all slaves in the confederates’ possession. However, the president had earlier declared that he did not intend to interfere with slavery in states that still upheld the practice, especially in the south (Franklin, 37). The president’s declaration to maintain the status quo was mainly motivated by the conviction that he did not have legal grounds for taking such action (Burrus, 42). Senator Sumner’s assertion that the president could use his powers was based on the arguments of former president, John Quincy Adams who had earlier declared that laws of war permitted army commanders to liberate slaves in a territory that had bee n invaded by an enemy (Burrus, 95). This assertion therefore permitted the commander in chief of the country and the American government by extension to undertake military intervention inside and outside the United States territory. Allen (84) argues that these developments formed the basis of the â€Å"law of war† that gives the president constitutional right to take any action necessary during times of war for the interests of the country. In spite of the debate about the legality of the emancipation proclamation, it definitely accorded the union army the motivation to triumph over the confederates in the civil war. Franklin argues that president Abraham Lincoln did not have the intention of having the proclamation entrenched in the United States constitution. However, in 1865, declarations contained in the emancipation proclamation were included the country’s constitution, in the Thirteenth Amendment (90). After declaration of the emancipation proclamation, immediat e impacts were noted in the military structure of the confederates that had largely restricted the role of slaves to non-combat duties during the civil war. Shortly after the proclamation, many slaves were released in the Union controlled territories such as North Carolina during the battle. The Confederate army encountered large-scale desertions by the blacks, denying it much

African American Family & Resistance Essay Example | Topics and Well Written Essays - 500 words

African American Family & Resistance - Essay Example In the late eighteenth century, Methodists formulated strong rules against slavery, claiming it to be contrary to the laws of God, and also threatening to excommunicate all slaveholders who did not free their slaves. However, it was not until the rebellion of Nat Turner in 1831 that the white slave owners truly became afraid for their lives. With the view of preserving their lives and their way of life, the southern slave owners got laws passed restricting the rights of the slaves to hold meetings, whether religious or otherwise, and even to read or write. They feared that once the slaves were allowed to do all this on their own, they would no longer be able to be controlled by the slave owners. The reasons behind the slave owners wish for control over the religious schooling of their slaves was not only that by this method they could ensure that the slaves learned to turn the proverbial other cheek, as Christianity preached, but also that this was the only way to ensure that the slaves did not read the bible on their own and got their own message from it, like that of the Exodus. By ensuring that the religious teaching remained in the hands of the whites, the slave owners ensured that only the message they wanted to send across would reach the slaves. One can say that it was their way of portraying Christianity in a light they wished to make the slaves docile and subservient. A lot of this teaching was designed to prevent the slaves from mounting any insurrection and to ensure there were no rebellious thoughts fostering in the minds of the slaves due to a free reading of the Bible by the slaves themselves. In a way Christianity does not deal directly with the prohibition of slavery, there is no verse that specifically denounces it, however, there are chapters in the Bible, especially the Old Testament, that lay bare the fact that whenever there is oppression, God leads the oppressed to safety and

Customer behavior Case Study Example | Topics and Well Written Essays - 250 words

Customer behavior - Case Study Example By cooling down, one is prepared to answer back courageously and explain exhaustively if the statement is untrue. It must be understood that some customers make negative comments in order to trick hotel management into offering them discounts, free visits to the hotel, and money back guarantee. Make professional responses (Cheng et al, 5). Customers are ken on any statement made in favor or against the allegation. Therefore, hotel managers should show empathy and concern to show customers’ feelings are respected. Offer a long lasting solution when necessary and be willing to learn from what customers comment. However, in cases where defaming statements are made, it is good to request review sites administrators to evaluate its credibility and remove such comments if they are not worth. In most cases, customers buy commodities depending on what others have commended about them. I can only buy items through an online platform if am guaranteed quality. Therefore, I will check what previous buyers have said about it. The same applies to hotel bookings. When visiting new places for a tour, it is always difficult to tell where to spend the night. However, through the help of travel directories and customer reviews in regards of hotels in that location, it is easy to make an informed decision on where to stay depending on cost, customer service, and comfort. Consumer behavior is shaped by what people hear, see, and read about products they intent to purchase. Therefore, marketers must be keen in making sure customers get the very best out of the products. However, it is almost impossible to avoid negative online reviews. Therefore, companies must be ready to learn from the reviews in cases where they make sense and explain to customers where there is misunderstanding. Cheng, Vincent TP, and Mei Kun Loi. "Handling negative online customer reviews: the effects of elaboration likelihood model and distributive justice." Journal of

Public Administration Policy AnalysisAnalytical paper that will Research

Public Administration Policy AnalysisAnalytical that will analyze and make a recommendation on a policy issueNATIONAL POPULATION CONTROL - Research Paper Example Increase in the population generally has a very great impact on the country. It leads to various other problems in education and employment. People do not get an opportunity to select the educational institution that they prefer. This subsequently affects their employment. Employment has become a big issue since the numbers of educated people are more when compared to other countries. The U.S nationals are deprived of their chances due to the increase in the immigration. Population control is the major concern of any country. The governments of almost all the countries around the world try their best to control the population though there are various population control techniques; the lack of co-operation leaves the policies ineffective. Population control cannot be achieved overnight and the government and other public service organizations must implement unique population control mechanism. (Mosher, 2008).The importance of population control has been realized over the past few years and almost all the countries struggle hard to control the population. United States is one among the countries which has taken up this issue seriously. Due to the various external factors, the American government has proposed new ideas that can control the population. The current population in U.S is more than 30 crores and there... (Haub, 2008). The current population in U.S is more than 30 crores and there has been an increase in the fertility rate when compared to the past. When compared to the 20th century the population in U.S has tripled and the census has revealed the fact that U.S population cannot be controlled instantaneously. (Dexter, 2009). There are various issues that have contributed to the increase in the population. The immigration, increase in the fertility rate and the lack of sex education are the major reasons for the increase in the population. The various issues with their respective alternatives are discussed below. Immigration Immigration is one of the main reasons for the increase in the U.S population. There has been an enormous increase in the number of people who emigrate from other parts of the world. The development in the science and technology has grabbed the attention of many and people prefer U.S when compared to the other states. U.S has been one among the best places for the students to pursue their higher education. These people who pursue their education gradually settle down in U.S as soon as they get a suitable job. This in turn adds to the population and this also has a disadvantage. The natives of U.S are deprived of their chances in education and employment. (Haines, 2000). A survey that was conducted by the U.S Census Bureau reveals that the number of immigrants in the year 2005 was around 1.4milliion. This research also shows that the number of people who immigrate to U.S in the year 2050 will be around 2.1 million per year. This clearly states that the immigrants play a major part in the U.S population and the decrease in the number of immigrants will prove to be a relief.

AAN case study Essay Example | Topics and Well Written Essays - 2000 words

AAN case study - Essay Example Many efforts have been put in place to protect personal and private data from infringement and theft for intellectual purposes or simply destruction by people considered enemies of the state. As such, many governments all over the world are in pursuit of reliable data monitoring, investigation and other intelligence driven motives electronics that will guarantee such an achievement (Barkan, et al., 2008, pp.392-429). Many countries, especially those in the Asian continent have appreciated the need for information security and they are now facing a very steep learning curve as they have embarked on evaluation and assessment of the new technologies in use and those in the market in order to establish their viabilities, vulnerabilities threats of security and their strength in ensuring that security threats are minimized or eliminated (Faisal, et al., 2007, pp.667-699). Various strategies have been put forward to help tackle security problems in India and the government has seen the nee d to indulge international firms that could be contracted to provide these monitoring and investigation electronic devices. AAN Limited is a company that deals in small electrical products that do have minimal intellectual property value compared with other companies that design the same. The company has sought markets within the Asian region in the past three years. Following this marketing campaign, AAN needs to bid for a contract that is highly ambitious able to impact the organization in a massive scale. This contract is owned by the Indian government where the contractor will have to design a variety of cutting edge electronic products that would be made use of in the secret services of India. The use of these products will be put to use in the monitoring and investigating those people who are a threat to the national security of India. The contract will be worth 144 million sterling pounds in the first two years and an additional sum of 134 million for the next three years aft er the first phase bringing the total contract to a value of 278 million sterling pounds per year. This report aims to address various issues related to security as far as the audit done on AAN case study is concerned. 2.0 Information Security and devices 2.1 Highly Secretive Organizations Highly secretive organization means being a firm that does not expose its dealings to the public. In this case, what happens within the organization is little known to people who are not selected to know. Such organizations deal with top secret or confidential information most especially that relating to the state security and other government machineries. Highly secretive organizations have been known to exist in the minds of many without necessarily having a name or label to identify them a factor which makes it even hard for non-involved party to discuss or even know anything about them in real life and what they do. Most of these secretive organizations are related to the states in which they operate and in their operations, they use high technology devices to track information, monitor movement of people and goods, and make various investigations with the aim of establishing more information that could be used for security purposes (Challa & Pradhan, 2007, pp.87-96). They also use cryptographic modules which do conform to high set standards that form what might be called approved security standards entailing cryptographic algorithms, key management techniques by use of cryptography, and techniques of authentication with the objective of protecting the government’s sensitive information or their own from the public and people considered threats to security (Garg & Verma,

Borders Group Inc Essay Example | Topics and Well Written Essays - 750 words

Borders Group Inc - Essay Example The Borders Company facilitates online shopping through their website, Borders.com. This facility assists customers to get easy access to company’s products and services from any part of the globe any time. It mainly offers e-books through online shopping and it additionally offers a desktop e-Reader for computers, which would also suit many other applications. Similarly, Borders’ promotional tactics involve offers sent to customers as e-mails and text messages. The company gives great emphasis on collaborated operations because the firm believes that this practice would ensure organizational sustainability and further business expansion. For instance, the ‘Borders’ formed an agreement with Starbucks subsidiary Seattle’s Best Coffee so as to enhance its expansion activities. Another notable feature of the company is that Borders’ international expansion is based on franchising strategy. Likewise, diversification is also one of the main grand s trategies of ‘Borders’. Recently, in 2008, the company opened 14 stores nationwide that offer variety of electronic devices such as MP3 players and Sony Reader. 3. Long-term objectives It is evident that international expansion is set as Borders’ long term objective. The company has opened a large number of stores in different parts of the world namely in UK, Singapore, Malaysia, Oman, and Sharjah. The words of Borders group chief executive officer George Jones (cited in The Free Library) indicate that the company emphasizes on the superstore business because the management believes that superstore is the foundation of their strong brand. After a failure in global market, the firm... ‘Borders’ seems not to have employed this strategy so far. To illustrate, its online prices are always different from that of in-store prices and they are subject to changes without giving any prior notice (Borders). The company tends to charge an additional premium for this facility. Focus strategy involves concentration on narrow market segments in order to focus the interests of that segment (Marketing Plan). Grand strategy involves framing comprehensive plans to meet the major objectives of a firm by employing all available weapons such as ‘market, product, organizational development through acquisition, divestiture, diversification, joint ventures, and strategic alliances† (Grand strategy). The Borders Company facilitates online shopping through their website, Borders.com. This facility assists customers to get easy access to company’s products and services from any part of the globe any time. Long-term objectives It is evident that international expansion is set as Borders’ long term objective. The company has opened a large number of stores in different parts of the world namely in UK, Singapore, Malaysia, Oman, and Sharjah. The words of Borders group chief executive officer George Jones (cited in The Free Library) indicate that the company emphasizes on the superstore business because the management believes that superstore is the foundation of their strong brand. In addition, the firm frames wide ranges of marketing and promotional tactics in order to maintain brand loyalty.

AAN case study Essay Example | Topics and Well Written Essays - 2000 words

AAN case study - Essay Example Many efforts have been put in place to protect personal and private data from infringement and theft for intellectual purposes or simply destruction by people considered enemies of the state. As such, many governments all over the world are in pursuit of reliable data monitoring, investigation and other intelligence driven motives electronics that will guarantee such an achievement (Barkan, et al., 2008, pp.392-429). Many countries, especially those in the Asian continent have appreciated the need for information security and they are now facing a very steep learning curve as they have embarked on evaluation and assessment of the new technologies in use and those in the market in order to establish their viabilities, vulnerabilities threats of security and their strength in ensuring that security threats are minimized or eliminated (Faisal, et al., 2007, pp.667-699). Various strategies have been put forward to help tackle security problems in India and the government has seen the nee d to indulge international firms that could be contracted to provide these monitoring and investigation electronic devices. AAN Limited is a company that deals in small electrical products that do have minimal intellectual property value compared with other companies that design the same. The company has sought markets within the Asian region in the past three years. Following this marketing campaign, AAN needs to bid for a contract that is highly ambitious able to impact the organization in a massive scale. This contract is owned by the Indian government where the contractor will have to design a variety of cutting edge electronic products that would be made use of in the secret services of India. The use of these products will be put to use in the monitoring and investigating those people who are a threat to the national security of India. The contract will be worth 144 million sterling pounds in the first two years and an additional sum of 134 million for the next three years aft er the first phase bringing the total contract to a value of 278 million sterling pounds per year. This report aims to address various issues related to security as far as the audit done on AAN case study is concerned. 2.0 Information Security and devices 2.1 Highly Secretive Organizations Highly secretive organization means being a firm that does not expose its dealings to the public. In this case, what happens within the organization is little known to people who are not selected to know. Such organizations deal with top secret or confidential information most especially that relating to the state security and other government machineries. Highly secretive organizations have been known to exist in the minds of many without necessarily having a name or label to identify them a factor which makes it even hard for non-involved party to discuss or even know anything about them in real life and what they do. Most of these secretive organizations are related to the states in which they operate and in their operations, they use high technology devices to track information, monitor movement of people and goods, and make various investigations with the aim of establishing more information that could be used for security purposes (Challa & Pradhan, 2007, pp.87-96). They also use cryptographic modules which do conform to high set standards that form what might be called approved security standards entailing cryptographic algorithms, key management techniques by use of cryptography, and techniques of authentication with the objective of protecting the government’s sensitive information or their own from the public and people considered threats to security (Garg & Verma,

Business report Research Paper Example | Topics and Well Written Essays - 1500 words - 2

Business report - Research Paper Example In 1939, the founder of the company developed a soft serve ice cream machine, becoming the first. By 1947, the corporation was already franchising retail ice cream stores in the US. In the period of 1949 all through to 2010, the company made various developments which have enabled its survival in the market. It developed a franchisee training seminar to educate its franchises, developed various ice cream products such as the flying saucer, Lo-Yo frozen yogurt, a line of all-Kosher products, Thinny-Thin frozen dietary desserts, among others developed later in the years. The company also created the idea of using ice cream vending vehicles, and introduced an ice cream supermarket. The corporation, after the death of the founder, relocated to Farmington Connecticut, where it developed branded freezers which were used to sell its ice cream products in various supermarkets. Various developments of products, sales strategies, and management accompany the progress of the company with the la test development at 2010. It introduced a new product; ‘Thick, Rich & Dreamy Low Fat Ice Cream’. The company has its headquarters in Atlanta, but has various franchises in 25 States and seven countries (The Carvel Corporation). Carvel products are categorized into three groups; take home treats, cakes, and Carvel Special Ties. The company offers take home novelty treats, freshly made hand tipped ice cream, premium ice cream cakes, and soft serve ice cream. These are meant personal desires, anniversaries, birthdays, and special holidays. The company’s ice cream cakes are said to be â€Å"perfect for any occasion† (The Carvel Corporation). Customer satisfaction is another factor. There are different features that customers look for in a product. In the case of ice cream, consumers will consider the flavors, melting quality, appearance, body and texture, color, and influence quality. Provision of what the different customers prefer determines the demand of

The Factors Affecting Auditor Independence Accounting Essay

The Factors Affecting Auditor Independence Accounting Essay The issue of auditor independence is a crucial element and very important for the audit profession. This concept has been discussed widely and many definitions have been presented in literature. Independence refers to the auditors ability to present his opinion about the reliability of financial statements honestly and impartially away from his interest or the pressure of clients  [1]  (Ahmad, 1985). Literature has contemplated two standards for assessing auditor independence. Mautz sharaf(1961), who are among the pioneers in the study on auditors independence have developed a concept of independence with two components: practitioner-independence (independence in fact) and profession-independence (independence in appearance). The Public Oversight Board emphasized that the members of Certified Public Accountant firms should protect the profession by being independence both in fact and in appearance (Lowe et al, 1999). Independence in fact refers to the mental attitude of the auditor characterized by the integrity and the objective approach to the audit process. Also, the practitioner independence requires the auditor to be free from personal interest and susceptibility to excessive pressure  [2]  ( Moizer Sutton, 1997). However, since this mental process is unobservable and auditors also have incentives to violate their independence through satisfying their clients so as to maintain the economic bonding to the client  [3]  (DeAngelo, 1981), there is a need for the auditors to be perceived as independent(named independence in appearance) from the management team who prepares the financial statements. Orren (1997) states that independence in fact refers to the actual, objective relationship between auditing firms and their clients whereas independence in appearance is the subjective stated of that relationship as perceived by the clients and the third parties. Church and Zhang, (2002) argue that independence in fact is necessary to enhance the reliability of financial statements. On other hand, independence in appearance is necessary to promote public confidence such that users will rely on audited financial statements. Securities and Exchange Commission, 1979 asserts: The [auditor independence] issue is both one of appearance and of fact; if public confidence in the integrity of financial reporting is to be maintained, it is of the utmost importance that public confidence in the objectivity of independent auditors be similarly maintained. American Institute of Certified Public Accountants (Public Oversight Board, 1979): While it is, of course, essential that an auditor preserve his objectivity and integrity from his own viewpoint, commonly called independence in fact, it is also important that the auditor appear independent to all users of the financial information he provides. This latter concept is an essential ingredient to the value of the audit function because users of audit reports must be able to rely on the independent auditor. The need for Auditors independence Independence is an important auditing standard because the auditor adds justification and credibility to financial statement even when there are no material misstatements or omissions in the financial statements prepared by management (okolie 2007). The author Gupta (1999) is of opinion that is auditor is not independent of management; his opinion would mean nothing to shareholders, prospective investors, bankers, government agencies, and others who are concerned with the financial statements of a company. The author Ezeipe(2004) describes the concept of auditors independence in three dimensions  [4]  : Programme independence: Sometimes client manager have the intention to restrict or modify the procedures that the auditor want to perform. Thus auditors should always remain free from interference of client managers. Reporting Independence: The auditor should never let any feelings of loyalty towards the client to affect his work. He must fully and fairly disclose his obligations. Management are never allowed to pressurize the auditor. Investigative Independence: The auditor should have access to all necessary materials required on the content of an audit. For example, the auditor must have access to books and records; also active co-operation from management personnel during audit examination is required (salehi 2009). Factors affecting auditor independence In theory, there are many factors that affect independence of an auditor and these factors which have been studied can be: The effects of gifts The purchase of discounts arrangement The audit firm size The provision of management advisory services by the audit firm The client financial condition The nature of conflict issue The audit firms tenure The degree of competition in the audit services market The size of the audit fees The audit committee Practising non-audit services by auditors In this study, only factors such as the provision of non audit services, the audit firm size, the audit firms tenure, the degree of competition in the audit services market, the size of audit fees and non audit fees and the audit committee will be analysed and whether these factors will impair or enhance auditors independence. The provision of non audit services by auditors Audit failures  [5]  reported in the past have affected the profession of auditor worldwide because the interests of shareholders and stockholders have not been safeguarded. This problem has arisen as a result of the provision of non-audit services (Salehi and Moradi 2010). Non- audit services can be any services other than audit that an auditor provides to an audit client. Over the late 20th century, demand for business expert services has increased, wattington and Pany (2001) identified the different range of services which are offered by auditors to private and public sectors and these non-audit services include: training, services for payroll, risk management advice, mergers and acquisition, taxation, public offering, portfolio monitoring, recruitment and human resources and corporate governance. An auditor needs to pay much attention when both audit and non-audit services are provided to the same client, because these non-audit services may threaten the independence of auditor. Although there are market-based incentives for auditors to remain independent, there are also forces that potentially threaten auditor independence. Specifically, the SEC is concerned about two effects of non-audit services. One is a fear that non-audit service fees make auditors financially dependent on their clients, and hence less willing to stand up to management pressure for fear of losing their business  [6]  . The other is that the consulting nature of many non-audit services puts auditors in managerial roles, potentially threatening their objectivity about the transactions they audit. Auditors services relationship raises two types of independence concerns. First, the more the auditor has at stake in its dealing with the audit client, particularly when the non-audit services relationship has the potential to generate significant revenues on top of the audit relationship. Second, certain types of non-audit services, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. In the United States, the Sarbanes Oxley Act of 2002 implemented a ban on nine non-audit services which include: Bookkeeping and other services related to the audit clients accounting records or financial statements. Financial information systems design and implementation Appraisal or valuation services and fairness opinions Actuarial services Internal audit services Management functions Human resources Broker-dealer services Legal services Ojo (2009) suggested that the provision of non- audit services by audit firms does not necessarily affect auditor independence. However, where the fees generated from non-audit services are relatively high (in proportion to the audit fees earned by such accounting firms), this creates a situation whereby the auditors independence is likely to be compromised since the auditor may be denied profitable contracts  [7]  where he gives a qualified opinion on the financial statement being audited. Proponents of the provision of audit services argue that synergies of knowledge spill over and audit efficiency arise from providing both audit and non- audit services. Nevertheless, following the collapses, auditing profession as a whole has been affected and changes were proposed to ensure that audit firms reduce their over-reliance on NAS (The Star, 2002). In order to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics that spells out guidelines for auditors competency and independence. Audit committee An audit committee consists of a selected number of members of a companys board of directors whose main duties are to help auditors remain independent of management (Arens at al, 1999), that is, committee should support the auditor instead of management in different audit disputes. Braiotta (1999) and Goldman (1974) maintained that audit committees could monitor the financial reporting process and provide recommendations in the selection of auditors, negotiation of fees and termination of external auditors, which would ultimately diminish managements power over the auditor. Thus, the audit committee is anticipated to ensure that the firm has sufficient internal controls, proper accounting policies, and independent external auditors that will prevent the incidence of fraud and promote high quality and timely financial statements. The members who participate in the audit committee can be non-executive directors, corporate managers, academicians and retired partners of CPA firms (Knapp, 1987). In the U.S., the Securities and Exchange Commission (SEC) chairman, Levitt (2000) pointed out that, à ¢Ã¢â€š ¬Ã‚ ¦qualified, committed, independent and tough-minded audit committees represent the most reliable guardians of the public interest SEC requires Audit Committees to evaluate the independence of the companys external auditor when deciding whether or not to hire the auditor for providing non-audit services. In so doing, Audit Committees also are encouraged to consider how the auditor provided non-audit services may improve audit quality and enhance auditor independence. Size of audit firm  [8]   The size of audit firm is an essential characteristic that reflects auditor independence. Auditor reputation is directly associated with audit quality. Large audit firms will make sure to provide an independent quality audit service as the larger audit firms tend to have better research facilities and efficient financial resources, more advanced technology and more skilled employees who will be able to undertake large company audits compare to smaller audit firms. Large audit firms have larger client portfolios which enable them to resist management pressures whereas small firms provide personalised services as their client portfolios are limited and they have to succumb to management requirements (Lys and Watts, 1994). The issue of maintaining auditor independence is more crucial for smaller firms than larger firms. Pearson (1980) found the larger size of audit firms will enhance auditors independence, because, smaller firms would experience more difficulty in resisting client pressures in situations of conflict. As a result, the information content of audit reports certified by large firms is considered to be more and reliable than those of smaller audit firms  [9]  (Titman and Trueman, 1986). However, as pointed out by Goldman Barlev (1974), it cannot be concluded that large CPA firms are more resistant to pressures from their clients. This is so because the few court cases which challenge the assumption that CPA firms acted independently indicate that there is no guarantee that large CPA firm has the ability to resist pressures from clients, as happened with Arthur Andersen and Enron  [10]  . Level of competition in audit service industry Competition  [11]  has been identified as an external factor affecting auditor independence (Shockley 1981). Many firms which operate in an intensely competitive environment may have difficulty remaining independent as the client can easily acquire services of another auditor. The  [12]  AICP Cohen Commission (1978) in its report affirms that there are excessive competitions among public accounting firms and this excessive competition among different firms has been consistently identified as a factor threatening auditor independence  [13]  (Farmer et al., 1987). . Shockley (1981) had found that audit firms operating in an environment characterized by a high level of competition for audit clients would have a greater risk of decreasing their audit independence than where audit firms operated in a low-competition environment. However as suggested by Linberg and Beck (2004), Competition in the audit market makes the auditor more careful and concerned with the audit assurance level in their services. Tenure of an audit firm serving the needs of a given client An audit firms tenure refers to the length of time required to fill the audit needs of a given client. A lengthy association between a company and an accounting firm is likely to result a close identification of the firm with the interests of its clients, thus an independent action by the accounting firm become difficult. (U.S. Senate 1976). The author Mautz Sharaf (1961) added that after a long association, less rigorous audit actions, complacency and confidence in the client may arise. However, long auditor tenure may lead to a cozy relationship between the client and the auditor ad this may impair auditor independence due to a decrease in the auditors due-diligence and also becomes more prepared to turn a blind eye to inappropriate managerial actions. On the other hand, long auditor tenure is beneficial as auditors gain expertise in the field they audit and may reduce the auditors ability to detect irregularities or material misstatements (Gul et al., 2009) Size of audit and non audit fees The IFACs Code of Ethics for Professional Accountants (1996, para 8.7) propose that client size which is measured from size of fees could raise doubts as independence of auditor is concerned. The EFAA (October, 1998, p.4) clearly states that, the (total) fee from one client should not exceed a certain percentage of the total turnover of the audit firm. In cases of accounting scandals (for example Enron and WorldCom), the audit firm appeared to be in collusion with the management in hiding fraudulent activities. The major factor behind such reservation was the amount that the auditors received as non-audit fees from these clients. Anderson, the auditor for Enron, received US dollar 27 million as non audit fees in addition to US dollar 23 million as audit fees. The fact that the accounting firm received more than half of its Enron revenue from NAS gives an appearance of a lack of independence in the audit (Flaming 2002). In addition, the fees for non-audit services has also increased substantially and are more profitable than fees from audit services, thus strengthening the economic bond and substantially lead to impairment of AI . The regulatory bodies in the U.S. like the SEC, the POB and the AICPA emphasized that significant high non audit fees can negatively affect auditor independence and also impair auditor decision-making, when those decisions involve a substantial amount of professional judgment. In Malaysia the MIA By-Law (Section B-1.98 on Professional Independence) has emphasized that if the total fees (arising from assurance and non-assurance services) generated by one assurance client or its related entities exceed 15% of the firms total fees in each year over two consecutive financial periods, financial dependency shall be considered to exist, in which case, a self-interest threat to independence is created. In such event, the only course of action is to refuse to perform or withdraw from the assurance engagement. This 15% criterion has also been the level generally used by the ICAEW and Australia at which auditors have to consider their independent position.

Thom Gunn’s Donahue’s Sister :: Donahues Sister

Thom Gunn’s Donahue’s Sister      Ã‚  Ã‚   Thom Gunn was a poet who often wrote of common hardships in every day life.   Gunn’s writing style and choice of topics makes it obvious that he was writing in the middle to late twentieth century, and this is what draws people of today to his work.   I believe that not only are people able to relate better to Gunn because of his topic selection but because of the time period the majority of his work is written in.   Ã‚  Ã‚   In the twentieth century, particularly since the 1950’s or so, we have witnessed as a society; the arrival of AIDS, an increasing amount of single parent families, an increase in drug and alcohol use among young people, controversy over homosexuality, and an increasing number of instances where we, as a country, have seen that money and power can get anyone off for any crime or wrong-doing.   In â€Å"Donahue’s Sister†, Gunn writes from a point of view that more than half of our population can probably relate to because almost all of us know someone with a drinking problem or have one of our own.   â€Å"Donahue’s Sister† shows the frustration of a brother as he explains the degree of severity that his sister’s drinking problem has reached.   The poem puts us in Donahue’s body from the start so as if we are looking at her standing at the head of the stairs, drunk beyond recovery.   Although there is surely room for different interpretations, I believe â€Å"Donahue’s Sister† is written by Gunn primarily to show the destruction that addiction can do to a person or a relationship.   Ã‚  Ã‚   In this paper, I will attempt to make Gunn’s voice heard according to how I interpret the poem, and by doing so I hope to show how relevant this poem was to the decade it was written in, the 1980’s.   I also will explore some other possibilities of how this may have related to or affected Gunn directly.   In other words, what factors may have been responsible for his writing this poem.   Ã‚  Ã‚   The beginning of the poem describes the sister standing eye to eye with Donahue at the head of the stairs.   She is in her own drunken world, which is referred to as her â€Å"private world† throughout the poem.   This depiction is very accurate of a drunk who believes that they have everything under control and that the world they are in is actually better for them than the sober world; reality.

If you dont know where you are, you are no where :: Response Essays

Topic: A former president of the National Geographic Society once said, "If you don't know where you are, you are no where." Do you agree or disagree? I agree because I find that this quote is true. People who live day by day doing nothing, whether if it's hanging outside with friends in the street during school hours or late hours of the night, or attending school just for attendance, but sitting in class wasting time, going to work and not even doing a good job or the full work it requires are examples of people who are in comfort zones, a place where you are stuck in denial. I'll explain it for better understanding of what I mean. What if you're someone who doesn't feel much peer pressure and, in fact, doesn't feel much pressure to do anything at all? It can be just as bad, however, to go far in the other direction and become a total slug. You see, we also live in denial when we fail to admit to ourselves that we are not living up to our potential and are not creating something significant for our lives, so it is a bit similar when saying that if you don't know know where you are, you are no where because if you can't see what you are doing, you won't succeed. What I mean is that you stop reaching for a higher level of achievement and accomplishment and pretend that your life is okay. You get up, brush your happy hair, throw on some clothes, drag yourself out of your house, and go through the motions of your day. You think you're comfortable, but you're not as happy as you could be. You're in what I call a "comfort zone" and you pretend that it's okay, so you accomlish nothing to take you to higher goals, to make you go somewhere in life, and you end up going no where, and when you look back at everything you've been doing for so long, you don't feel so good about it as the way you thought you would because you have nothing to show for it, especially if you really don't know where you are going in life because life only rewards action and those who know what they want and have goals to achieve are going to get somewhere. Another point I would like to make about this

My Best Friends

Leah YoungYoung 1 2/14/13 Essay#2 English 101 My Best Friends There’s really no great way to start my story other than with the truth. I was 31 and living in a tiny apartment in one of the worst neighborhoods in Louisville. I was on my second divorce and third abusive relationship. Between me making excuses for bruises and the women my then husband was seeing while I was working, life for me was a sad one. I woke up one morning and decided I had to leave. I packed all I could, filed an EPO and waited for him to be served. I then moved my family into my cousin’s house while still paying rent on my apartment.It took an entire month to go back to my apartment. I’ll never forget that feeling while walking back to my apartment for the first time. I felt the heat as if there was a knife at my back as I walked down that sidewalk, as if someone was staring me down. Every time I heard something that fear would set in, and believe me fear itself is a powerful thing. At thi s point I had no companionship and I knew I needed it. I had all I needed otherwise, I had my own place, my kids and had found Jesus. I wanted companionship, unconditional love but had no interest in dating being the market for a quality man was small.Besides I was nowhere close to being ready for a relationship, so I decided I would get a dog. I got online and posted to my friends if they knew anyone that had a small dog that needed a good home. An adoption agency was suggested so I started browsing. I applied for a few but they were already taken and Young 2 the only one that was available I didn’t think anyone would adopt. Another friend of mine gave me the number to a temporary rescue for dogs. I called them and she said there was a small dog that was going to be put down if no one adopted him, so I agreed to pick him up the next morning.I had no idea what he looked like, only that his name was Biscuit. The next day I went to the rescue and there he was the dog I said â⠂¬Å"no one would adopt†. Everyone wanted a full breed so they were adopted quickly leaving Biscuit, â€Å"The Ugly Duckling†. When I first saw him I chuckled seeing his funny build. He is one half Dachshund (wiener dog) and half Chihuahua, both breeds love to bark. He had his ears perked up looking like satellites, his eyes matched his coat, his legs are short and stocky, long body and his face is a cross of both breeds, he is called a Chiweenie.As I watched Biscuit playing with the other dogs, I just fell in love. After I played with him for 30 minutes, watched him drag toys out to share with his pals and the wagging of his tail when I first picked him up. It was then decided that he was a perfect fit for me being the oddball, so I brought him home and that night he jumped right in the bed and snuggled with me under the blankets. (Biscuit, age unknown 2012) Young 3 After a week with Biscuit I felt that unconditional love I’ve needed for years, filling that void in my life. I went and saved his precious life, and he made mine a happier one.His unconditional love makes my quality of life far better than what it was. I was now happy in my little apartment. This was the first time I was just me and had to learn who I was again. Having Biscuit in my life helped me in doing so. Taking him for walks gave me time to think about what I wanted to get out of life. I thought to myself, there has to be more than this. I want to have a nice home, go back to school and live a happy life alone or not. I didn’t need a companion, none other than my dog and my family. One cold day in January it was snowing and couldn’t be more than 15 degrees outside.Biscuit needed to go out, so I put our coats on and took him for a stroll. While walking him I heard a whimpering noise and started looking around. After about five minutes, I saw this little Chihuahua with ice on her ears and could see her ribs as she shivered in the freezing cold. I called for he r and she ran to me, so I put her little body inside my coat and took her home. I put out notice of dog found and decided if no one claimed her within a month, I would keep her. My daughter fell in love and named her Princess. Princess immediately took to our family as if she belonged.Within weeks, I had her back to health. She’s a short haired, light brown Chihuahua and by far the cutest thing I’d ever seen. Her temperament is so loveable and offers love to anyone whether they want it or not. She’ll wear clothes, play, does cute dances when I come home and on a funny note stuffed elephants are boyfriends to her. A month went by and no one claimed her. By this time, we had bonded and I had two dogs to cuddle up next to me. Needless to say I’ve spoiled them rotten. Princess became my second best friend. My little Chihuahua has made a huge impact Young 4 on our family.Her love is so genuine and comforting, there’s just nothing like it. I have fallen in love with her and treat her and Biscuit as if they are my kids. Both of them help comfort us when we have rough days. I believe in fate and don’t think it was by chance that these two dogs entered our lives. We all suffered some form of abuse. Biscuit came from a puppy mill being locked in a cage, Princess was left freezing and may have died had I not found her, and my kids and I suffered from abuse and broken homes. I believe we needed each other and it’s a match made in heaven. (Princess 2012, age unknown)Together these two dogs and my family have been through so much. They have bonded as well and do make life easier to deal with. When I’m sick and laying in bed they seem to know. They always greet me with wagging tails and a toy ready to play as I walk in the door. When I was faced with the possiblility that I may have to find my babies a new home, it broke my heart. I had to flee our apartment for safety reasons and save for a new place, I had no where to keep my dogs. My family stepped up and my cousin allowed Princess to stay with me at her house, while my brother allowed Biscuit to live with him.The bond I have with my dogs is different from one I have with a Young 5 human companion. My dogs don’t judge me, they love me no matter what and always are happy to see me. Leaving the apartment turned out to be a blessing. I had to save for several months and live in an apartment with a total of nine people. I took on different roles in the house to do my part. Going from my own three bedroom apartment to a twin size bed I shared with Princess on the floor and everything I own locked in a storage unit, was very hard. I had to be humble and prayed every night just to get me through.After I had saved enough money, I started searching for a new home. It took four long months to save enough money to move. I had been searching for a home that was big enough so that every child would have their own room, an office for me and a basement with a fenced back yard for the dogs that I could afford. If I hadn’t started looking when I did, I may never have fell in love with my third best friend, Will. He has been a friend of the family for many years, but I hadn’t gotten to know him well, I only heard so many good things about him. It was at the hospital when his neice Kendra was born when we first had met.I thought then he may have been interested just by the way he looked at me and the way I felt when he hugged me for the first time. It had been over a year and a half since I actually felt anything for anyone. It took a year of off and on meetings and it wasn’t until his neice’s first birthday that the connection was established. He kept making eye contact with me and conversation that kept me smiling from ear to ear. I got that warm feeling inside I had hoped to feel someday. At that point I let go and put him in God’s hands, I let God decide if it were meant to be.Two weeks had went past since the birthday party and just by chance or act of God we happened to run into each other at the store. We had a good conversation I Young 6 thought wouldn’t end, nor did I want it to. The way he looked at me with those eyes of kindness, want and the feeling of my heart thumping as every word left his mouth, it was then I knew my feelings were valid and it just may be meant to happen. I had mentioned that I would be moving in a few weeks and ask if maybe he could help since he had a truck, of course he agreed. I finally found my current house that fit all my needs and turned out to be in his neighborhood.I didn’t have Will’s phone number and needed help moving. The only way to get was to go to his house, I knew that’s what I had to do. I’ve never been so nervous in all my life as I pulled down his street and thought I was gonna to hurl walking up those steps to his door. As I knocked, my heart was in my throat. He answered the door and gre eted me with his smile I had missed and thought about for weeks. He gladly gave me his number and said to call when I was ready. I called him and we set a time for him to move my things. As he pulled in to pick me up, my heart was pounding and I had butterflies in my stomach.We had good conversation on the way to the storage and after all was done, he decided to take me on a tour of the neighborhood showing me all the ends and outs. I thought, well I won’t get lost when walking Biscuit and Princess. When he finally took me home, I was a little sad because I didn’t want the night to end. However, he did get to meet my dogs and their opinion mattered a great deal. They are loyal and have been here far before he exsisted to me and they liked him. Turns out he left his dolly there so I knew he had to come back to get it, and that he did.My heart fluttered as he got his things, that night I took a shot and ask if it would be okay if I called him. Later that night we talked for at least an hour, laughing and enjoying good conversation as I sat on my porch with my dogs cuddled beside me. The next night he came over to set up my washer and dryer. I ask if he wanted to Young 7 watch a movie and as we watched Daredevil, he leaned over and kissed me for the first time. It was the most amazing feeling I had ever felt. Right then I felt that he was the one I had been waiting for so long. He called the next afternoon and ask me out on our first real date. Our date was to little pizza place and I love pizza! The conversation and date went so well, we decided to make a weekend of it. We’ve seen each other almost everyday for the past year and a half since our first kiss. On November 23, 2012 he ask me to be his wife and I happily accepted his proposal. We’ve become best friends that love each other unconditional the way my dogs love me. No matter what it is, I know I can talk to him and not risk judgement. We have so many similar interest and have fun doing nothing at all. The future is untold as life brings about changes, but I believe I have found my best friends that I will love the rest of my life. Will and I at Van Halen concert, 2012) I’ve been down a long, broken road that lead me to some of the happiest times and saddest times in my life. For once, I now feel complete and found three best Young 8 friends that will give me a lifetime of memories. I know that through ups and downs they will be there for as long as God allows. I was once a broken woman struggling through illness, loss of loved ones, hopelessness and lived a sad, lonely life. Through prayer, patience, self disipline and a few best friends I’m now a happy woman that has gained a new family, a true love and best friends I’ll love forever.