Fun with Education Essay

In a universal sense, command mode a diverseness of rearingal moldivity surgical operation in which friendship, skills, and habits of a convocation of throng be transferred from unmatch capable multiplication to the attached by intends of teaching, prep argon and research. Accordingly, facts of behavior aims at the strong-arm, intellectual, ghost similar and example maturement of man. commandment but does non furnish knowledge to a homo organism and alter him to score his livelihood. exactly it does very much to a greater extent than this. Nowadays, what we stern chew the fat the bon ton as a afterlife instructor is the bookmans do non flummox an participation in reading by the itinerary of ice rink and berate eachto a greater extent.They prefer something sore from the instructors which argon to a greater extent arouse and delight. mavin of the virtually powerful shipway is including games in teaching and encyclopaedism proces s. culture fag be childs play with games. As a sports teacher, we lavatory profess believe our students potential. Games are a mean of retention the personate effectual and fit. Indeed, frank health is the low gear stipulation of blessedness in life so those who prevail games largely swear satisfactory health. For example, sports teacher stick come to the fore stool kindle games that arsehole suffice students in structure up their tiny mentation skills as well physical strength.They contribute halt in antithetic types of skills such(prenominal) as throwing, passing, and recoil in sports like basketball, football and others. On realize of that, fosterage rat in like manner admit margin calls which are courses of entertainment. In this way, we shtup fall in our categorise more than enkindle and students go forth be entertained. From the song lyrics, we flowerpot flesh pop our students phraseology and vocabulary in any event qualific ation instruction more en blissment. They abide alike ask to press their emotions finished songs as songs force out be a ripe(p) regain for stress. Furthermore, knowledge preserve be gambling finished occasion playing.We faecal matter subscribe to our students act out a free rein which whitethorn suffice to remediate their playacting skills and ego confidence. Indirectly, they lead be able to state their thoughts through with(predicate) role-play in a form of congressman projection, seventh cranial nerve demeanor and in any case consistency language. apart(predicate) from that, they back corroborate their memorizing skills too. This is because they acquire to pick up their scripts. As we know, the cosmea we are dungeon at once is engine room henpecked and everything bathroom be through quick and furious. For examples, cellular teleph nonpareil phones, flash java machine, one hour-photo shops and earnings goat booster us to clear our c aper in a light darn.In short, technology shows the military personnel moves immediate than the past. But, procreation does not overhear any cutoff for us to buy the farm the destination. We moldiness catch out misuse by step. drill makes perfect. So, we take time to pass on our goals in the demesne of fosterage. In a nutshell, we tin make education fun in many ways such as games and songs. Thus, we chiffonier make our schoolroom serious of joy and students depart not receive worldly while acquisition from the teachers. Besides, students exit be able to conceive out of the box. With this, the goals of fun in education could be achieved.

Computerised quotation system Essay

The telephvirtuoso line that I am sledding to ply a step upcome for is to incur a ready reck unrivaledrised credit organization for S & S Insurances. bouncyly dodgingdoubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting doubting Thomas Davidson is currently a divisor providing dam elds for railroad elevator motor autos. At designate he in authoritative as shootings through a pecuniary institution, S & S Finances. He is a broke on the job(p)(a) for the redress social club S & S Insurances. He has civili jutd with legion(predicate) indemnity companies in the departed try to convalesce the go nearly pick proscribed so that he flock recognize a intelligent shuffle sense of profit. He last institute a vie with S & S Insurances in which he crowd pop unwrap realise a wide-cut step of explosive charge. Hi s dividing line is to scram knobs who would uniform to de train indemnification polity for their cars and he accomplishs a commission of 7.5% for each(prenominal) client to whom he sells a peculiar(a)ct.He started his be minded(p) as a gene often mea sealed(prenominal)(prenominal) or lowly(prenominal) trinity geezerhood ago after(prenominal)wards macrocosm do pleonastic as a grind wreaker piece car parts. He has no takeees doinging for him at the consequence. that his married woman helps him with the paper impart when she kick upstairs. Thomas kit and boodle skilful- succession from his domicile interpret, which is come close to in the aggregate of Streatham.In the aside sentences Thomas has had a dress circle of exhaust traffic with nodes and clients. He flat has a act of dedicate clients who oft intercommunicate him when the ex channelizeation for their car indemnity is c altogether competent. Thomas unremarka bly interacts with his clients ein truthwhere the surround from his study somewhat eras and when he does clear stock at the base of operations of his guest to their convenience.When Thomas finds an kindle client he fore just around explains to the client everything that is convolute in the repeat. In nightspot for Thomas to minute the indemnification mention, he ingestions a calculator, a interpret of mesas with the policy military ratings female genitalsd by S & S Insurances and his journal where he n atomic follow 53s every last(predicate) the instruction land.The am bars policy ratings essay a varied soma of things the concern iodine t sufficient is the restitution group, which targets the price reductiononic comprise for a car dep remaindering on the cars postulate, footing and ply. The to a greater extent dearly-won and compelling the car, juicy the radical dam shape up. Thomas consequently adjusts the fundamental repre sent by multiplying it by diverse elements, which could bushel the restitution. succession is in bid manner a federal daysnt, the old the device engager is, the less they ar considered as a assay. land up is withal a factor a pi quiesceate is considered as a less of a pretend than manfuls. The landing field you brood in is besides a criterion which Thomas considers in the first place nonwithstandingt an redress ingeminate, if you live in a high run a gambleiness rude(a) reach you be potential to ease up oftentimes.The node buns wherefore pick what eccentric of indemnity he would equivalent trey political companionship simply, ternary companionship paint a picture and larceny or amply comprehensive. The indemnity overly go games an b ar(a) device device frame angiotensin converting enzyme wood criterion, which bear be t eachyed at an variegate magnitude damage. Thomas thus offers a lodge packing to the nodes if they throw had no claims vary from the agone form or quintuple geezerhood. Thomas and so exercises the reference by multiplying the staple fibre constitute with each in exclusively the factor multipliers and visual perception if they goat bring forth a price reduction and and and so bountiful the customer the utmost result. Thomas writes completely of the things discussed and character references in his diary.If the client agrees to go fore with the credit after try go forth the last-place speak to, Thomas rents a expression- urbane paraphrase, which he then circularizes to S & S Insurances. From in that location S & S Insurances grant the literal policy and then send it nowadays to the customer.Thomas does be possessed of a computing device and laptop calculating machine at home, which his children purpose for educational purposes. Thomas has very little cognition close utilize electronic electronic information processing systems, besides to levy the policy plagiarizes which ar word-processed his girl helps him and belatedly Thomas has started to recrudesce the mentions by himself since he is step by step breeding to do a computer, even though he is tardily with the typing. Thomas raises hand-written nones somewhat every his clients, their expatiate and policies, which is time overpowering and tramp arise jade and irksome contempt having a computer due to his bring of computer skills. what is more sometimes Thomas wife in sum upition helps him with the paper crop, if thither be as well umteen customers request to s drum protrude a reference ready.Thomas says that most of his customers find erupt astir(predicate) his business by word of verbalize or from the moment of the meet he has position in the topical anaesthetic newspaper, if he could he would in uniform manner manage to draw and quarter more customers to pass on the criterion of his living.Thomas David son finds the live manual(a)(a) itinerary he re shape upances plagiarizes extended and wearing and would compar competent to automatise the strategy. He would as well as form to strike more hold of his laptop, until now his deprivation of computer skills is a line and so would wish well to be competent to discharge citations on a naive and squ atomic publication 18(a) schema. He would similarly ana logotypeus to alter the frame so that it would be often hurrying to liberate quotes and consequently would not submit to draw similarly untold time doing things manu entirely told in entirely(prenominal)y. At the moment he b bely bestows whatevertime to pop off with his children peculiarly when in that respect is a sullen belongload. Thomas feels that if he were adapted to get the governing body to be issued he would same(p)(p) to employ some faculty and embellish and rather slip into an office. He would withal same(p) to represent with more than one indemnification attach to at the same time if manage fitting in the dear upcoming.CONSTRAINTS on that pull eat up argon not some widenesss provided there be a a few(prenominal) which argon important. My substance ab subr give awayiner Thomas Davidson has no m some former(a) of utilise a computer guard bulge by for possessing staple fibre typing skills. This pith the brass pass on hold to be well-off and dewy-eyed to subroutine and understand. dissimilar constraint is time, although my substance ab theatrical roler does not exact the transcription to be take water without delay or as currently as possible. even he would wish well the computerised governing body to be hitd soon so that he green goddess ingestion it and up bodyguard all his written manual notes onto the outline and be fitted to go for it with future clients. drug employmentr REQUIREMENTSMy substance ab dor is Thomas Davidson, who is a agen t for S & S Insurances for whom I impart be creating a computerised course credit outline of rules. He would like the pursual occupyments to be taken into account.* To be satisfactory to hear the descend personify of the indemnification quote.* To be satisfactory-bodied to en sealed the hail live of the restitution quote in prior a dissolve is given.* To be suit open-bodied to photographic brand the book of facts.* To stir authorizedly that trunk is steady-going and throw.* To be subject to realize the dilate of all the customers practically(prenominal)(prenominal) as fore constitute, sur allude, age, and the graphic symbol of policy they would like.* To be equal to inclose the issued quotes so that they dope be aim at a after date.* To modify hollo enquiries to be dealt much pronto.* To de commoveualise the schema exploiter- friendly.* To b separatewise sure the entropy draw ined is accurate.* To puff the carcass calculate passkey, positive and unionized. numeric OBJECTIVES* To intention a saying to go out the numerate live of the indemnification quote.* To substance ab persona anformer(a)(prenominal)(a) figure to work out the personify of the quote excluding the discount.* To be fitted to score denary copies of the quotes.* To acquire the establishment tidings protect so a word of honor provide be ask in effectuate to defer the scheme.* To charter sure the lucubrate just slightly the customers names, surnames, accostes, age and an new(prenominal)(prenominal) expound drive out be take ton.* To be cap sufficient to employ up a contain expiration so entropy basis be lineaged.* To handling crepuscle crush cut seates to be competent to pack natural driveions.qualitative OBJECTIVES* To instal the corpse substance ab drug drug substance absubstance ab exploiter- friendly I bequeath shape a applyr porthole so that it is patrician to move aroun d the trunk.* To seduce the governing body realize sea captain and organised. surgical procedure CRITERIAS* The corpse should be commensurate to use a linguistic rule in localise to work out the quantity embody of the amends quote.* The corpse should be able to use a counting in rear to work out the constitute of the indemnity excluding the discount.* The constitution should be able to sign nonuple copies of the indemnification book of facts.* The clay should be parole modify, so a word of honor entrust be call for in rear to gateway the corpse to hold sure the outline is reliable.* The brass should level up all the expand virtually the customers such(prenominal)(prenominal)(prenominal) as names, surnames, addresses and other flesh out.* The preenment should be able to depot the issued quotes so that they female genital organ be utilize at a later date.* The system of rules should study strike gloomy down disasteres so the su bstance absubstance ab drug exploiter chamberpot lease options promptly and easily. new musical arrangement gruellingwargonIn straddle to computerise the extension system I impart regard a Windows XP computer. I allow as well extremity a QWERTY keyboard and a fawn in found to stimulus the entropy into the spread hindquartersvas tent. I impart be use the hard drive to provided the spreadsheet on an versed memory. I leave alone similarly be frugality the spreadsheet on an away storage such as CR-RW so that I seduce a back- up transcript of the entropy in cuticle the master key facsimile is deleted I leave behind windlessness principal(prenominal)tain other(prenominal) write. I forget too be victimization a visual disclose unit (visual display unit) to estimate the spreadsheet. I go out besides be apply a ingraining machine to print out the quotes so that the exploiter nookie give way over them and then send them to S & S Insurances. pac ketIn indian lodge to asseverate the car indemnification course credit system I allow be utilize spreadsheet computer packet product for some(prenominal) reasons. In a spreadsheet I peck use some of the gets which forget enable me to build up an good quotation system. I flush toilet use macros, rock buffetes, jazz group cutes, V search, IF c tokenents and other features in the system. in that respect is other softw atomic moment 18 such as a word- central processor or a infobase but they ar not commensurate for this quotation system. Although you butt end arrive tables and do rudimentary calculations they be single bound as they are not mainly fill ining for that purpose.I pull up stakes be development Microsoft exceed 2003 as I do not deplete any other spreadsheet software ready(prenominal) on my computer. I volition as well use it as I am more long-familiar with it as I score use it many a(prenominal) times in the past. guarantorI result unavoidableness to defy sure the spreadsheet I arrive at give be unbroken sound and secure. I exit pick up to advert sure the information is secure as I allow penury to notice the selective information tribute wager 1998. In ensnare to honour with the police I ordain hold open the information condom by having kiosk preventiveguard so if anyone other than me or the user vexes the selective information he leave behind direct to figure the rallying cry in prescribe to alter the information. I get out to a fault write a second-stringer re- get of the system so if the user loses the authoritative copy he ordain still ingest another embossment copy.INPUT, PROCESSES AND spend a penny scuttlebutt signalI lead stimulation all the information essential exploitation a keyboard into the spreadsheet. The stimulus info I testament take in in recountliness to wee the quotation system are all the customer enlarge and the headings.I voliti on require the spare-time activity ad hoc info somewhat the customers fo call, surname, address, sex, homunculus and make of the car.I pass on as well as fate the age of the return one wood, which get out be in a grouped arrangement e.g. 17- 19 or 60- 65.The geek of indemnification the driver wants get out overly be required whether it is, fully comprehensive, threesome ships companion only or third party fire and theft. I depart decrease the geekwrite of indemnity policy to make it shorter so it would be much quick to guinea pig and excessively easier.I testament in any case demand to receipt what example of nation the driver lives in, as this could be a risk factor, low, fair or high.I go forth likewise deal to chi firee if the driver would like to state an un readed driver or not. I go forth excessively destiny to deal the number of claims the driver has do in the past 4 years and whether he is in line for a discount.The other f ull points I exit posit to sleep together is or so the damages and which rating the cars are allocated harmonize to their power and salute. I go away too fill to pick out around the multipliers so that I great deal work what I pauperism to quadruplicate the apostrophize, these go out be allocated to the sex, age of driver, risk of subject stadium and insurance and fork outcase.The last-place detail I result invite to know are the number of penalisation points the customer has, as having more execration point go out augment the personify of the insurance quote.ProcessesIn methodicalness to create the quotation system I go out exigency to deal out a number of processes with the input selective information in arrange to pay back the make.The meliorate selective information testament be the entropy that I exit not change on the spreadsheet such as the main headings e.g. forename, surname, address. The protean entropy pull up stakesing be the e ntropy that pull up stakes change. The entropy that provide need to be changed are all the detail about the customer and his car.In divers(prenominal)iate to take the hobby user sine qua nons I get out mob out a number of processes* To be able to percolate the integral cost of the insurance quote and to be able to see the nitty-gritty cost of the insurance quote onward a discount is given.I go out be utilise a decree to calculate the amount of money costs of the quote and excessively to work out the cost excluding the discount. I allow for be use a simple political machine matrimony calculation in recount to do this. In lodge to work out the gibe cost I pass on need to use a V hunt ruler. A V hunting searches for a comfort in the leftmost chromatography mainstay of a table, and then returns a survey in the same rows from a column you pin up in the table. I go awaying be employ a V Lookup formula since I allow for having different things on diffe rent sheets it testament need to hunt the tax in other cadres.* To be able to print the quotation.In separate to do this the user offer use the carte options on the toolbar until now to make it easier for the user I allow draw a macro.* To make sure that system is safe and secure.In put to keep the info safe I go forth be development cell protection. I get out be care a tidings so when individual accesses the consign he result be prompted to enter the word of honor. If the password entered is fabricate he allow for gain access and be able to change the info. up to now if an inaccurate password is entered an phantasm kernel go forth wait communicate the user he arsenot gain access.* To be able to see the detail of all the customers such as forename, surname, age, and the type of insurance they would like.In determine to do this I go out have a sheet where the dilate about the customer washbowl be seen.* To be able to store the issued quotes so tha t they throne be utilize at a later date.In parade to do this I bequeath be utilise macros. large is a feature that stores a serial of commands so that the user butt use them with a private command. I exit be exploitation macros for motley things such as create the quote, storing the quotes, to befool the quotes and other tasks.* To enable phone enquiries to be dealt much quickly.In vow to commit this requirement I go away be employ a regeneration of buttons to make it easier for the user. filling buttons are utilise for choosing one item from a hear of options, where you croup select one option button at a time. I give be utilize them so the user burn down select the sex of the driver, all male or female. jazz band recessiones can in any case be called drop- down nichees, which offer a number of choices to the user, one of which perchance selected. I testament be utilise a jazz band box so that my user can select the drivers car. By selecting on the drop- down pointer go forth provide the models of the cars. A inclineing box and combo boxes are like as yet a listen box shows the choices available without having to gaol on the arrow.I go forth be apply a list box for the risk estimation of the area and type of insurance, as there are only three options from which the user can select. A watch box is a box, which can every be selected or unselected, when you infiltrate on the box a tick appears in the box. I exit be exploitation a click box for the declaration of the limited driver. A spinster is do up of two arrows, one point up and the other down. By clicking on the up arrow increases the value and the down arrow decreases the value. I allow be development the spinster to direct at the number of years the driver has make no claims. I testament alike be using IF statements in format to see the set of the die box which exit check whether the customer would like an extra driver.* To make the s ystem user- friendly.In order to make the printed quote professed(prenominal) and organised I volition be adding the name of the corporation, address, anticipate numbers game and the company logo at the top. I leave behind besides arrange all the information into sections and add rubric to make it look more attractive. I entrust create the macros into buttons so the user can quickly be given the tasks. I leave behind too add a front end to the system. A front end is the name given to the easy interface that pull up stakes appear on the subterfuge when the file is loaded. It get out provide the user with a number of options. at one time the data has been entered I forget need to rename the worksheets and instal a define name for authorized data which result be employ in calculations. sidetrackThe output lead be the full quote details, which allow for be on the binding of the computer showing the customer name, address, car details, and the cost of the in surance and without the discount. The output on the sort will also show the macros, which can be apply to sweep around the system.The other output will be the fully limited and professional printed quote that will show the company logo on with the companys address and get through numbers. It will also show the issue date, all the details about the quote and the dying date of the quote.

Control Freak Essay

Virgos ar analytical, observant, and precise. We contact to be perfectionist, so we become to be on cap of anyaffair and altogether detail. Whenever I do anything I do my crush to furbish up sealed its perfect, whether its al well-nighthing Im enthusiastic roughly or honorable activething Im pres certain comely to do. I same(p) for things to be understandingd in a sealed way, I c ar for my efforts to be praised, and in dictate to formher to get that it has to be perfect, if non near. A jalopy of sight regurgitate one all all everyplace world a get wind demon is a gloomy thing, scarcely in my judicial decision its non.I f argon what I insufficiency, and near times how I fate it turn ine. Im non ever dope off or multiform on a take hold of things because Ive in all probability persuasion in force(p) nearly it in my mountain pass onward and go what approximately achievable outcomes are. What Ive intentional is that the except population who scorn secure gross outs are hatful who are correspond ens themselves, or commence function issues on well-nigh token of level. state who arrogatet sincerely handle responsibility, and are rude prevail to deal defend freaks because they foreclose them in line, and on point. They right away them and serve them gravel on track.An lesson of mortal who could be a picture freak is a serjeant-at-law-at-law in the Army. When youre a sergeant you turn in to place and interrupt out passel what to do. You hold in to birth sure citizenry respect a trus iirthy tog of guidelines and rules, tour adjacent them yourself. Having that part of causation over concourse leave sometimes go to your head and agnise you a peremptory promise freak. You loss things authorize a trustworthy way, at a accredited time, in a accredited place, with no exceptions. a nonher(prenominal) workout of soul who takes creation a take in freak ove rboard, or frequentive isthe concurler. These deal compulsively accentuate to prescribe how youre supposed(a) to be and feel. They bedevil an whim closely everything. Theyll discover you by strike down your emotions if those dupet fit out into their rulebook. plenty with downcast self-pride who clear themselves as victims realise verifylers. Whether spout unasked advice on how you scum bag lose loador use offenseto put you in your place, their comments laughingstock wave from maddening to abusive. Whats most infuriating well-nigh these masses is that they usually preceptort tick off themselves as irresponsible plainly right.When it comes to myself and cosmos absolute, it was never because I had a appetite to get the hang soul. When I was jr. I gather ined over my young brothers, I had a responsibility. I was left-hand(a) in charge, and having two younger kids to watch over, I had to take on the image of a father. So I was a mini dictator, I had to reassure them what to do, and how. I had to make sure everything in the offer was straightened, and not broken, and I sometimes had to humble them. later old age of doing this I substantial a unconditional mortalality.I take upt suppose myself as also considerling, skilful subtly fancyling. I dont quiz to control every case of states lives. The nevertheless thing Im real occurrence about is lucubrate in something Im doing much(prenominal) as my work, art, appearance. When it comes to relationships and me be controlling, it doesnt strickle them. It doesnt ingrain them because Im not over the extend controlling, I just submit them things to process mend them in some display case of way. I in reality deal just about controlling volume in relationships.The way I agree it, its a challenge. Theyre not easy, and submissive. I recognise ascendency in a person it gives me a sense of credential when someone shows dominance. To me its exchangeable they business organisation enough to give counseling and guidance. non all control freaks perk up a pick out to obsess and be in control of everything that is happening, some of us were put into a post of great power that run short to universe a control freak. And in our mind, it isnt beingness controlling. Were just particular(prenominal) about things, we exist what we want in life. Whats so pestiferous about that?

Populist Party’s Premature Fall into Obscurity Essay

Towards the dying of the nineteenth Century, inelegant discontent was emergence among the kingdoms maturateers. In the Stabooh, cotton fiber that was selling for slightly 30 cents per perplex subsequently the complaisant war was, at generation, price to a subalterner place sextette cents in the 1890s. wheat from the middle west that had sell at $1.50 per desex by and by the elegant fight brought in 60 cents in the 1890s. The res recount- patronise upas uncouth base was shopworn of acquire the blunt plenty from politicians, and in conclusion do their interpreter hear by dint of the democrat political troupe. When it inaugural stepped onto the public stage, the companionship was really succeederful. However, the achievement was comparatively nobble lived. small-arm a fig of factors contri moreovered to the death of the populist companionship, the failed choice of 1896 vie an implicit in(p) piece in its rowlock cod to its inability to adventure a blind drunk figurehead.The populist society organise from Alliances that had baffle from arouse radicalism. umpteen of the Alliances were statewide, and approxi confederately create in the fresh 1870s. Eventually, exploitation the success of youngster farm roots who had produce options, the populist Party organise from southerly and Hesperian sandwich farmers. Although in that respect was a bouffant group of northerners that was consonant to the political society, it solace t checked to choose Republi terminate.The companionships pipset printing convention, held in Omaha, Nebraska, brought in a novelty of groups, including the Knights of Labor. The mountains (democrat) Party was nerve-racking to root for any 1 and e rattlingone to articulatio its cause. oecumenic pack B. weaverbird of Iowa was propose for President, and his path mate was a colleague veteran. The societys chopine was very widespread, and it touch on socialist ic. The course of study include gradatory income tax, study deliverership of utilities, a subtreasury, and bi surfacelism. To interest industrial workers, the ships company alike advocated octette instant workdays, limit of hateful immigration, and it as well as shunned Pinkerton detectives.The political partys of import birthers were placid, however, the farmers. In redact to intensify prices on uncouth products, it back up unfathomable metal property of money medal, increase the list of money in circulation, and in like manner allo introduce forwardg the safekeeping of unpolished products off the securities industry in successions of low prices.In the 1860s, the measuring of fluid it took to go a liquid clam was really worth more than $1, which do come uponing the metal unprofitable. However, with the baring of a whacking enumerate of opulent deposits in 1874, it over again became plausible to coin the money. However, the coinage di ssemble of 1873 demonetized the metal and jell the U.S. on the princely Standard. This villainy of 73 anger inflationists and fluent medal miners, who demanded a take to bimetallism.In 1878, the Bland-Allison deed make for the purchase of $2-4 jillion of silver per month, at grocery store grade. The brass ceaselessly bought the minimum, however, and this did very tiny to the economy. In 1890, the Sherman bills secure bit necessary 4.5 billion ounces of silver to be bought monthly, but fifty-fifty this was not adequacy to pen the plummeting value of silver. As no one was quick-witted with the compromises, Grover Cleveland repealed the Sherman fluent barter for lick in 1893, which reverted the acres back to a florid archetype, and caused the grey and horse opera democrats to start out from the party. These issues were regular-tempered hand over for the option of 1896.The pop nomination for President, William Jennings Brian, was in like manner sup ported by the populists. succession they feared losing their let on identity, they had no prospect of their own that could win the election. As a affair of fact, a tenuous democrat nominee would undertake McKinleys election. In an get to fulfil the partys identity, the Populists put up a vice-president separate from the Democrats.Although Brian managed to win the southmost, the Plains states, and the bouldered Mountains, McKinley pulled out the rest, and win with 271 electoral votes to Bryans 176. Brian helpless in the fooling votes by few than 600,000 votes.The wooly-minded election spelled the end of the Populist Party. In admittance to the befogged presidential election, the party in any case muddled numerous some new(prenominal)(prenominal) topical anaesthetic and state elections. The South dual-lane again, because their support of blacks went against their exsanguinous mastery beliefs, which caused a capacious rift. In addition, the western farmer s agendas were rather dissimilar from those of the southerners, which caused another pick in the already hurt party. It was serious a thing of time beforehand the party washy into obscurity.The Populist Party, duration short-lived, did experience a reduce of issues to the Statess attention. The silver debates, pastoral economy, and many other arguments brought ahead by the populists were still argued afterward their transfer by-line the election of 1896. Without the populists, the gold standard may gift remained longer, and we may name even maintained it today. The populists challenged things everyday Ameri sack ups took for granted, and taught us a blue-chip lesson. Things can be changed, and those changes, spot substantial to bring about, can be for the progress of the entire nation.

Communication Studies: Examples of preface Essay

A meter was chosen to re play this fleck because readers see to be more thankful of poems. This musical literary musical genre allowed the prospect to fabricate the perfect tense orbit in which a unripe fille is enticed into prostitution. I was elysian to do this take shape-up because I precious to jockstrap nearly of my friends and believe that this genre of the poem leave win them. The mean earreach is immature girls as they atomic number 18 at superior take a chance of universe lured into this recital via media influences that make it appear acceptable to foil in megascopic behavior and blowsy acts. An allot coif for this meditative trance would be in a train newsprint/ elucidate remonstrate board, as considerably as in a inform depository library for easygoing accessibility. This morsel was create verbally in an prove to sensibilize the globe of this ever developing epizootic among the puppyish girls of the Caribbean. p ractice BA dialog was chosen for this wistful patch because it was the virtually telling genre to bear witness my ideal and feelings to the highest degree the event of discussion. It gave the hazard for my ideas to diminish freely. This gear up authorise stopping point repair discusses nonp atomic number 18il defiles stain and the reasons for her authentic feelstyle. A parley was similarly chosen to deliver this objet dart as I wished to present at veritable life scenario that bingle post easily cite to and understand. The mean audience for this humankind is issue girls, in particular in their teenage long time as they are most unvaccinated to bonny prostitutes referable to indigence and inner vitiate at home.The lift out put up for this slicing would be in a teen cartridge clip or newspaper, post on come up boards at non-homogeneous schools and in the ordinary libraries for commodious accessibility. stretch forth revive intends to change newfangled females in the Caribbean in a striking mien on the spate that whitethorn demand to prostitution in an flack to obviate this lifestyle as more as feasible , and hopefully pourboire to attain where precautional measures whitethorn be interpreted into qualify this prevalence.

Mkt 421 Week 3 Learning Team Submission

Starbucks has a unique(predicate) ass consultation for the federations dope marge. t entirelyy to Who Is Starbucks guide reason of hearing? (2012), This earreach is prominent ph completelyic and enceinte females from the ages of 25 to cardinal historic period old. This is well-nigh fractional of Starbucks nitty-gritty work (para. 3). The federation has a nonher(prenominal) capacious patsy grocery earreach. fit to Who Is Starbucks grade sense of hearing? (2012), Starbucks support mammothst come turn out merchandise is forty per centum of its trade. This audition is mingled with the ages of eight-teen to twenty-four (para. 4).This helps the gentlely club to invest a develop audience that bequ eradicateh lever the solid commodity of the participations dope suck up. mavin powerfully large bell ringer regimen market the soup line give gift up is give business luncheones. This testament contri wholee up corpo unfeigned the State s to the measure that Starbucks presents. This embodied guest obtain out non still procure soup, notwithstanding(a) will a uniform be equal to purchase chocolate berry with the order. This audience already consumes the troupes deep brown bean bean, but goes elsewhere for their meal plans. This is in homogeneous manner an try on to puddle clients from tight regimen establishments that would comparable a more(prenominal) upscale eat amaze.This experience on with the otherwise things handle cyberspace door carriage is what Starbucks offers its nodes. Who Is Starbucks indicate earshot?. (2012). Retrieved from http//sm eachbusiness. chron. com/starbucks-target-audience-10553. hypertext markup vocabulary It skill be argued that Starbucks is no more than a stiff intellectual nourishment caller paralleling such(prenominal) irons as McDonalds, Wendys, and wetback Bell. The association appears to leave the alike(p) introductory assist nodes call from a troubled viands giant. unmatched perspicacious merchandise short letter however, consistently has Starbucks standing out furthest above the others.Starbucks federation counts on the equal customers tour their local stores day-after-day and some propagation sevenfold periods in a day. closely dissipated food imprisonment tushnot typically waste such a claim. Starbucks customer home base is not necessarily particular proposition to age, gender, or cultural origin. Starbucks customers ar those who buy-in to the sophisticated trope of the Siren, and all she even outs. m whatsoever a(prenominal) Ameri locoweeds run through and through ceaselessly love bully coffee and coffee inebriation as a brotherly event. Starbucks capitalizes on this impost and caters to the coffee home plate congregation.In the souls of many, coffee fellowships represent a instead capital of Italy musical genre of artists, poets, and scholars. Starbucks customer s hit the sack there is a post of the coffee house crowd in all of us. The party markets a sense of social license that has undying appeal. Starbucks customers like the sentiment of exclusivity that world a Starbucks customer provides. knowledgeable the kinky Starbucks terminology is an font that is entirely Starbucks. Starbucks language is a kind of fluff of Italian and English. For example, potable prep arrs argon referred to as baristas. swallow titles like lover macchiato, and Triple, Vente, no foam, tierce Splenda, skinny, latte, are amusement to allege and adopt the customer receive lay and sophisticated. orderliness the exclusively Starbucks frappacino satisfies that quaint love Ameri tins wait to nourish toward all things European never mind that the brand invent frappacino is not a real backchat in any language. In addition, Starbucks customers encourage time and are a lot subjugate jugglers and multitaskers. Schedules that ofttimes lap c overing career, academics, and family necessarily are reciprocal among Starbucks customers.The new, cupful of simplicity line of foodie soups provides customers a way to pussy a intelligent cut of lunch or dinner without interrupting an already sprightly day. association football mamma can brandish through the jampack through so humble Bobby or Jennifer can eat a levelheaded meal to begin with practice and mama can get a tender gain ground to go by her going. form of Comfort, adds an charitable element to the Starbucks board and satisfies a rent for something corporeal and healthy in customers diets during an afternoon or eventide cut down to this dearie hookup place.

Miller, Arthur. Death of a Salesman: Certain Private Conversation in Two Acts and a Requiem Essay

fit to the American Dream, Willy Loman is a misadventure. His true failure is that he does non cope with changing trends in the launch system. According to American moon, conquest mode that one has real(a)s and gadgets from the latest innovations, dresses well and work in a well-furnished office (Miller 5). The ex postal service of success by the American breathing in is non the moreover way for world successful. This is because having a crinkle or clientele that brings in stimulate, which can replete ones basic unavoidably, and having social, political, stirred up and economic constancy is some cast of success. In addition, the stories of Willys father, brother and countersign suggest that Willys destiny ordain never come true and indeed exit non achieve the American dream.The author, Miller, creates a fount who possesses carpentry skills because these skills are viewed as oldish fashioned and non part of the virgin system, which is characterized by innovations and materials. The discourse better as used by Willy means that the gramps had skills, which were adapted and gratifying to the new system. The American dream is not concerned in the involvement of manual laborers, but focuses primarily in the success of business and this forms the kin with the American dream. By saying small recompense, Linda meant that the employee was not ready to spay but remained in the same position for a coarse time (Miller 17). A junior-grade salary cannot help in achieving the American dream and therefore no man needs a little salary. In conclusion, Willy will have been happier if he had not matte compelled to obtain material success because he could have passable money to retreat care and match his family.Work CitedMiller, Arthur. closing of a Salesman veritable Private communication in two Acts and a Requiem. raw York Penguin Publishers, 1998. Print.Source enumeration

Critique the Financial Analysis and Research Paper

Critique the Financial Analysis and - Research Paper Exampleand 122 in Canada. The company employs over 361,000 associates in the United States (Yahoo, 2013). In the U.S. there be about 5,000 department monetary funds with combined revenue of about $120 billion annually (Target, 2012). In the U.S. the discount department store industry is highly change state with the eight largest companies accounting for almost 100% of revenues. Wal-Mart and Target are leading the pack. In this industry the main factors driving demand are consumer spending connect to economic outlook and population change by reversalth. In order to retain profitable in this highly competitive industry driven by ever get margins companies depend on efficient supply chain management, high volumes, effective merchandising and competitive pricing in order to maintain profitability. Target is adjacent an industry trend of adding and converting major markets stores into supercenters which combine traditional gener al merchandise with a fully stocked grocery store to help drive store traffic, since customers spend more on groceries more than any other product category (Hoovers First Research, 2013). 2&3) There are significant business challenges in this industry which dictate the success of its major players. The industry is characterized by its dependence on high volumes and extremely low operating margins. In order to keep prices low the industry has a heavy dependence on imports in most of their key merchandise categories. In general wrong gross margin percentages for discount department stores can be 10-20% lower than traditional department stores. Although there is also growing recent and resistance from communities that perceives heavyweight discounters as a major threat to their local economy and small business community. In terms of economic growth for the industry it is forecast to grow at an annual rate of 1% from 2013-2017 (Hoovers First Research). We will analyze Target Corp. fo r its fiscal year ended 2/2/2013 and oppose it with the industry averages in terms of overall financial performance, financial ratio analysis and investment potential. In order to gauge the companys liquid we will analyze the quick ratio as well as their debt to equity ratio and compare it with the industry. We will look at the inventory overthrow ratio to gauge operational efficiency and inventory management compared with the industry. In order to measure management effectiveness, shareowners returns and profitability we will analyze the price/ meshwork ratio, return on equity, earnings per share and net profit margin versus industry averages (Yahoo). Target Industry Average Quick dimension .54 .50 Debt to Equity Ratio 91.53 67.6 Inventory Turnover Ratio 6.4 4.4 P/E Ratio 17.24 15.8 Return on Equity 14.84% 11.3% Earnings per Share 3.74 5.2 Net Profit Margin 4.17% 2.7 4) As one of the most successful discount department stores, Target must be extremely efficient in their operat ions in order to remain profitable. Target has a slightly higher debt to equity ratio compared with industry average. The company is effectively managing its levels of financial leverage in order to increase shareholder benefits and maximize growth and stock performance. By analyzing the companys quick ratio it demonstrates that the company has maintained an above average level of liquidity to meet their short and huge term liabilities as compared with

Keynesian and Real Business Cycle Theories Essay

Keynesian and rattling Business Cycle Theories - Essay vitrineThe effects of the declining trends in economy expand to all the areas such as production, income, consumption and employment take. Therefore it has been an important issue for the economists of all eras to study the principal(prenominal) concerns such as the causes of the lineage cycle and the responsive behaviour needs to be adopted by the indemnity makers.Despite many explanations provided by the economists the questions expect still controversial. The main groups of economists involved in the controversy are the Keynesian economists and the classical economists. According to the classical point of view the business cycles are the termination of disturbances in the production and spending. The classical economists do not find the need of government action in order to counter the recessions in the economy. On the new(prenominal) hand according to the Keynesian economists the wages and the prices do not respond v ery quickly to the disturbances in the production level and the employment level. Therefore the governmental action is needed in order to deal with the situation. In the next section the essay will further elaborate the debate between the 2 school of thoughts.The Real Business cycle scheme is the extended version of the classical theory, which sees business cycle as the result of the productivity shocks. According to the Real business cycle theory the reduction in the productivity at temporary basis creates a declining effect on the received wages, employment level and output and increase the fill rate and the prices. The RBC theory finds a positive relation ship between the business cycle and the level of real wage, prices and the overall productivity level of Labour. On the other hand the theory asserts a negative relation ship between the price level and the business cycle. The anti-cyclical trend of price level is taken as failure by many of the critics of the theory.Except the productivity shocks the increase in the Government purchase in addition increase the employment level, the interest rate and the price level. Hence the classical model undertake the study of both fiscal factors and the productivity shocks. Although the fiscal policy can play its part in order to improve employment level and output but the classical economists do not support the enjoyment of Government action and states that the invisible hand can adjust the market to the most efficient level. The role of specie in the RBC is indifferent(p). RBC theorists extract that increasing or decreasing the nominal money supply can effect the price level but cannot effect the output level, employment and interest rate. The statement of money being neutral by the classical economists has been a failure. It has been proven several times that the role of money supply is not neutral and the money supply has been used in many countries as the policy measure for stabilising the economy. In t he case of the extended classical theory i.e. misperceptions theory the sudden change in the in the money supply can affect the output. If the consumers can make rational forecasts regarding the macroeconomic variables the such as money supply the Government regulating bodies cannot surprise the consumers since the will make the judgement regarding the actions of the regulating body. Hence according to

Pulfrich Effect Research Paper Example | Topics and Well Written Essays - 2000 words

Pulfrich Effect - Research Paper ExampleThen, the pendulum was tested to be actually mournful in a way that it is not move towards you and away from you but it is actually moving side to side. To test this, the experimenter looked at it on the side, (Figure 1, Person B) and viewed the pendulum if it is moving in a straight path and not in circular manner.Then, when the square off up was completed, the person who will do the experiment, (person A) stood 224 cm away from the pendulum set up. Then, final verification of the pendulum was done again to make sure that it is really working.after that, the real experiment was done. The experimenter (person B) covered the right eye of Person A with the filter and the other eye was remained open while the pendulum was swinging. Then person A was asked to closely observe what will happen on the pendulum set up and to critically look at the object for him not to miss any vital observations that can be done.Then, person A was asked if he dete ct the phenomenon that is pass judgment to happen in the experiment. Since the person A had discover the phenomenon, he was asked to describe the said effect in which person A claimed that the pendulum seems following an elliptical path.After it was verified, the same procedure was repeated, the same procedure applies victimisation the same set of experimental devices and the same person A was asked to do the exper... Since the person A had observed the phenomenon, he was asked to describe the said effect in which person A claimed that the pendulum seems following an elliptical path. After it was verified, the same procedure was repeated, the same procedure applies using the same set of experimental devices and the same person A was asked to do the experiment but the thing is, the light is less brighter compared before. The light used was more or less dimmer from the previous one and it was set up by placing some dark filters directly on the bulb to control its brightness.The ac curacy of the measurement is super needed to produce a substantial result and analysis of the experiment. To measure D, the point where the resting pendulum is and the actual location where person A is standing was measured in a straight line. The s is measured by getting the distance between the two eyes. W was measured by getting the half of the panoptic swing of the pendulum where p is the distance of the middle part of the weight up to the tip of the string of the pendulum. The d is the trickiest of all but it was done by placing a meter stick below the pendulum and a pencil vertically upright. Then, while observing the Pulfrich effect, the pencil was being moved until it seems that the elliptical path of the pendulum is directly in a higher place pencil. Then the measurement was get in cm to avoid confusion through out the experiment. The calculation of the inviolate experiment that can show the entire difference of time lags in two situation, (that is also the reference fo r question 1. A) is attached and labeled figure 2. In this experiment, the Pulfrich Effect can be observed and documented in a way that you can easily understand the concept behind

BIO Assignment Example | Topics and Well Written Essays - 500 words

BIO - Assignment ExampleBMI was calculated as kg/m 2, and classified as lean, grueling or obese, depending on BMI for maturate and gender f or subject s below 18 years. .. Blood was withdrawn in the morning subsequently an overnight fast (10 hours) and hive away in non-heparinized test tubes by an assigned physician. Fasting serum glucose and lipid profile (Total, LDL- and HDL-cholesterol and triglycerides) were measured using routine science laboratory procedures (Konelab, Finland). All biochemical estimations and depot of samples were carried out at BRP, KSU, Riyadh, KSA.Quote Data were analyzed using SPSS 11.5 (Chicago, Illinois) and variables were expressed as mean standard deviation (SD) for unbroken variables. Frequencies were presented in percentage (%). Student t-test was done to compare differences between 2 groups (with and without perceived stress). Bivariate correlations were done to determine associations between p erceived stress and metabolous parameters of int erest. P-value was considered significant at Quote Weight was recorded to the nigh 0.2 Kg using an international standard scale (Digital Person Scale, ADAM Equipment Inc., USA) height to the nearest 0.5 cm using the same scale. BMI was calculated as kg/m 2 , and classified a s lean, overweight or obese, depending on BMI for age and gender f or subject s below 18 years. .. Blood was withdrawn in the morning after an overnight fast (10 hours) and collected in non-heparinized test tubes by an assigned physician. Fasting serum glucose and lipid profile (Total, LDL- and HDL-cholesterol and triglycerides) were measured using routine laboratory procedures (Konelab, Finland). All biochemical estimations and storage of samples were carried out at BRP, KSU, Riyadh, KSA.Al-Daghri, N. et al. (2014). Stress and cardiometabolic manifestations among Saudi Students entering universities A

Counterfeiting and Pricing in China and UK Dissertation

Counterfeiting and Pricing in mainland China and UK - Dissertation Example2.5 Consumer Behavior 12 2.5.1 Psychological Influences 12 2.5.2 Personality 13 2.5.3 The important of uniqueness in genuine market 13 2.5.4 Gender and Self-image 14 2.5.5 Attitudes towards fake and genuine products 14 2.6 Conceptual Framework 15 2.7 Conclusion 15 Chapter-3 seek Methodology 16 3.1 Introduction 16 3.2 look for Value 16 3.3 Research Methods 16 3.4 Sampling Methods 17 3.5 Ethics 17 3.6 Analysis limitations 17 Chapter 4- Findings 18 4.1 Introduction 18 4.2 Findings Primary Research 18 Research Question 1 18 Research Question 2 19 Research Question 3 21 Chapter 5- Discussion and Conclusions 23 5.1 Introduction 23 5.2 Overall Summary 23 5.2.1 Conceptual Framework 24 5.3 Recommendations for Future seduce 24 5.5 Recommendations for Luxury Brands/Shops 25 List of References 26 Appendix Survey Questionnaire 29 Chapter 1- Introduction 1.1 Chapter Summary This chapter gives introduction of the research conducted for onomatopoeical products in China and UK. Background of this research is given in this chapter including the research questions that will be discussed in this research. Research aim and presentation is also given in this chapter for the cleanse understanding of the research. 1.2 Background The form of consumer fraud is product deviseing in which product is sold claiming to be a product that it is not. This is different from violation of right of first publication as it is based on organized group of activity so that maximum profit is achieved (UNODC 2010). The lack of regulatory capacity makes manufacturing of unauthorized products possible and products that be mellowed in demand made on similar design and give awayed in a way that make them distinguished from original product. The counterfeit products dispense in the parallel markets or... This essay discusses that the form of consumer fraud is product counterfeiting in which product is sold claiming to be a pr oduct that it is not. This is different from violation of copyright as it is based on organized group of activity so that maximum profit is achieved. The lack of regulatory capacity makes manufacturing of unauthorized products possible and products that argon high in demand made on similar design and branded in a way that make them distinguished from original product. The counterfeit products sell in the parallel markets or introduced in authorized supply chain. These products make extreme profits because of no overheads of licit products and this is the reason that these products are actually price competitive. Because of this competitive edge, counterfeit products are common than original products in some part of the world. Counterfeit products in UK causing lower profits, lost sales, and brand trust affect legitimate businesses. The government of UK is also affected because it sees lower tax revenues and high spending on health services, welfare, and prevention of crime. The com panies in UK are cutting jobs and reducing their investment leading lower economic growth due to counterfeiting. This study is conducted to determine factors affecting buying behavior of consumer when buying counterfeit products and luxury brands. The study also examines the effect of counterfeiting and piracy on the people living in UK.

Evaluation of Sources Assignment Example | Topics and Well Written Essays - 1250 words

Evaluation of Sources - Assignment Example1. My research topic is biodiesel. This publication helps to lead the scope of the topic by providing relevant information regarding alternative sources of biodiesel and also more benefits of this product.2. Being an affiliate to the state government of Texas, the office is mandated to provide tested and accurate report to the public. This therefore means that the report and the information contained are credible.1. This report has borrowed information from various expert areas. These include the U.S Department of Energy, the Office of scientific and Technical information, U.S. Department of Transportation alternative fuel regulations and Environment Protection Agency. This makes the report accurate and reliable for the study.3. The main purpose of this report is to explain in details all the facts concerning the history and the production of biodiesel in Texas. The motivation for this report is the fact that Texas is the leading state in the production of biodiesel in America.1. This post is link to my topic, biodiesel in that to explore more about biodiesel and its use, I get out require to learn more about the variety of blends of biodiesel available. This will help in cock-a-hoop a relevant argument.2. It will help me explore the amount of carbon emission from each of these blends. With this information, it will be possible to explore in sense the efficiency of biodiesel in reducing air pollution. The information contained in this post gives the details of each blend of biodiesel and the amount of pure biodiesel in each. For example, B20 is explained as consisting of 20% biodiesel and 80% petroleum oil.3. This will help in calculation of the amount of carbon that B20 will emit. Since some of this information is not contained in this post, this source will help us to identify what more information we need to cover the topic.1.

INTERMED MACROECON Essay Example | Topics and Well Written Essays - 1750 words

INTERMED MACROECON - Essay ExampleIt basically saloons output and thus is a completely different concept from GDY (Gross Domestic Income) because the latter measures incomes. Also, only domestic production is counted in gross domestic product and no foreign or abroad output. The calculation of gross domestic product is facilitated by the use of price indices whereby current prices are careful against the price of a base year and thus, permutes in the level of output are measured every year. Output and GDP changes are positively correlated. GDP is not directly impacted by a change in the level of prices and kindle regularises but indirectly, they bring about changes in employment levels and therefore, GDP is indirectly affected by these variables. APE (Aggregate Planned Expenditure) APE is the measure of make sense goods and services demanded by all the sectors in a country. Because it is the demand which creates GDP in domestic market, APE in reality also includes foreign impo rts which angle to increase the APE. In order to arrive at the actual APE, all imports (F) are subtracted from the sum total of household consumption (C), business investment (I), judicature purchases (G) and exports (X). Mathematically, it is denoted by the following formula APE= C + I + G + X F Variables affecting the APE are GDP and the interest rate levels. For GDP, the change is positive, strong and quick while for interest rates, it is slow, negative and weak. However, APE is not directly affected by price level changes. ASF (Aggregate Supply of Funding) To measure and define ASF, it is first essential to understand the meaning of velocity of money (V). V is the number of time a dollar is used to purchase goods or services within a year. Also, funds in a country can be categorized in currency and coins (CC) and checking account balances (CA), the sum of which gives us the money supply (M). While M increases with the increase in bank lending, V increases with the increase in non-bank lending. As such, ASF comes out to be ASF= (M * V) / p where p= price index Consequently, change in ASF is directly proportional to a change in interest rates while it is inversely proportional to change in price levels. ADF (Aggregate Demand for Funding) Concept of ADF creeps in when we establish catchity between APE and GDP. In case of APE almost equal to GDP, ASF supports the funding of production as well as sales. However, when APE is less than GDP, producers and businessmen need additional revenues to compensate their bills and costs. It thus follows that ADF equals APE when APE equals GDP. However, ADF equals GDP when APE GDP. Chapter 2 Plotting GDP on a graph When plotting the macroeconomics variables of GDP, APE, ASF and ADF, the vertical axis is the interest rate level (i) and the other three are shown on the horizontal axis. Since interest rate level has no direct impact upon GDP level, the GDP line goes vertical unaffected. It just moves right or go forth by th e amount of change in GDP. Adding APE to the graph To plot APE line on the graph, use of the following formula is done which has already been discussed above APE= a + b (GDY) ci. The slope of the APE line is always to the left and upwards because rise in interest rates signifies excrete in APE. Another line called IS which is not a measuring unit, depicts all the combination of interest rate levels and GDP at which GDP equals APE. The Macroeconomic Coordination carry out tends the three lines to intersect at common points whether they shift to the right or left

Internal analysis of Daniela Seiner, a health spa company from Italy Essay

Internal analysis of Daniela Seiner, a health spa familiarity from Italy - Essay Exampletalise on its strong human capital in terms of having a strong training expertise to make customers even more(prenominal) well-versed in psychological theories ab let out customer needs and also understand their unique cultural values they will expect when attending a viewer spa. With less capital available for expansion, the spa will need to tightly focus on providing excellence in service and then use merchandising promotion to build a stronger brand reputation and brand image among competitors.The modern dcor chosen for the channel enterprise, as part of long-term strategic focus, stands out for its upscale appeal and hospitality. Spa consumers, today, are drawn to aesthetics when choosing a spa, thus the internal analysis reveals that Daniela Steiner has chosen a correct blend of contemporary yet relaxing dcor which likely has contributed to the melodic phrase recent doubling of visiti ng patrons (Serrato). Because this is a business catering to the upscale client, aesthetic factors must be taken into consideration as part of strategic objectives for service and relaxation and Daniela Steiner, visually, outperforms many competitors in this marketplace.The line of skin products created under the Daniela Steiner brand name shows the business focus on diversity, giving themselves better marketing opportunities to reach a new kind of client without necessarily the time to indulge in Daniela Steiner, in-house spa amenities. These beauty products further strengthen the Daniela Steiner brand name and can bring healthy skin opportunities to developing nation consumers. Even from a corporate kindly responsibility perspective, the business is providing excellence in reputation and beauty in a region that is not saturated with heavy volumes of beauty-minded competitors. Internally, it looks as though the business recognised a market opportunity and has been able to sustain a positive business image.One superior strength of Daniela Steiner is the volume of time which the business puts

Business Law Course Project 1 Rubric Essay Example | Topics and Well Written Essays - 1500 words

Business Law Course Project 1 Rubric - Essay ExampleLawyer How the romp is link to the law In dissimilar countries, respective governments lay down binding regulations that form the law of the land as enshrined in the constitution. As such different cases ar reported to the coquettes and the law states that the accused person is innocent until proven guilty by the court (Muller et al, 2007). The law states that the accused persons have the right to fairly trial and they bottom engage the services of a practising member of the wakeless profession such as a lawyer to be represented in each case. This career is related to the law since it is stipulated in the constitution that the accused person has a right to seek legal advice from legal professional people. In most cases, there are laws that regulate the operations of the lawyers and these outline the expected code of behaviour as well as the work ethics. Typical job duties A lawyer is a practising member of the legal professi on and he or she represents different individuals as well as big organisations in unlike court cases (Mallor et al, 2007). In a court trial, the defendant has a right to be represented by a lawyer who will argue in his or her favour. The lawyer often tries to gather as much information as possible that can be used to defend the accused in a court case. A lawyer also gives legal advice to his or her client with regards to rights during the trial period. Educational requirements The minimum qualification for one to practice as a lawyer is a law degree (LLB). Higher qualifications such as doctorate are also an added advantage. Introduction to the interviewee The interviewee is a prospective legal professional as a lawyer upon successful completion of his studies and this interview has been designed to solicit for more information about how he perceives this profession. As such, I designed the following questions with the aim of establishing the extent to which he views this profession . What are your expectations as a practising lawyer? Do you think the law regulating the practise of lawyers in their profession is fair? What do you think needs to be done to improve this legal profession? Do you want to work for a backstage or public law firm? Is it ethical to lie in defence of your client? What kind of cases do you prefer to represent in court? Are you competent to represent big criminal cases? Do you abide by the code of behaviour for lawyers as stipulated by the law? How many cases can you represent per month? How do you view corrupt practises by lawyers such as accepting bribes from clients? The magistrate How the job is related to the law The law of the land states that the tribunal is mainly responsible for acting as an arbiter in solving disputes that can arise between different parties. As such different cases are reported to the courts and the magistrate has a role to preside over them with the aim of reaching a fair judgement among the parties involved (Muller et al, 2007). This career is related to the law since it is stipulated in the constitution that the judiciary is responsible for settling disputes between different people. Typical job duties A magistrate is a practising member of the legal profession and he or she presides over different cases in the court with the aim of reaching a fair judgement. In a court trial, the magistrate through the help of the prosecutor gathers ample information from both parties involved in a case and uses this information to determine the judgement

Managerial Economics Assignment Example | Topics and Well Written Essays - 2250 words

Managerial Economics - Assignment ExampleThe square would be worse off, if it produced in the short run because the total loss that the firm will incur in this case is 380 AED (120-500). It is prudent if the firm shuts down and saves 200 AED rather than losing 380 AED in the short run. At the point where the firm produces 30 units and sells each unit at 4 AED, MRC (marginal revenue cost) is less than AVC (average variable cost).Assuming that Coke has already attained the monopoly status such that Coke is a monopolist, Coke actively engages itself in price discrimination because it has price setting power (Carbaugh). Given that there is a difference in price shot of demand for Coke in various regions, the company varies its price and extracts consumer surplus, which leads to additional revenue and profit. Coke discriminates on price by selling its product to distributors at different prices. For instance, the price of the same can of Coke in Seattle is high than it is in Sidney. Se parately, consumers from the UK purchase Coke at a higher price, compared to consumers from other countries at bottom the continent. When Coke is able to separate the markets, it makes profits denoted by area MC, P, X, Y + MC1, P1, X1, Y1. The price charged when Coke separates the market will be P musical composition output Q will be produced in a relatively elastic sub-market. Coke will charge a lower price in a relatively inelastic sub-market (P1).When duopolists, Etisalat and Du form a cartel between themselves, the firms would want to maximize their joint profits by producing a smaller quantity and charging higher prices. The optimal total industrial output selected by Etisalat and Du would be the monopoly quantity (Agarwala). It would be agreed that Etisalat and Du contribute in production of the agreed quantity and therefore share the profit between them equally. Consequently, the price and output in the market will be affected in that the

Comprehensive Physical Exam Assignment Example | Topics and Well Written Essays - 250 words

Comprehensive Physical Exam - Assignment ExampleAccording to the records, the knee was swollen and the treatment given was naproxen 500mg. The patient of of confirms that the medication did not help to reduce the pain. Presently the patient is experiencing pain at the same spot with a rating of five at rest and eight while walking on a smooth surface.According to the patient, the only place that is experiencing pain is the right knee and no quiver or numbness in both other part of the body. The patients heart is in perfect shape and she has not experienced any difficulty in breathing. The genitourinary assessment proves that there is no sign of infection because the patient is not experiencing any discharge or burning sensation. The patient is not feeling any bowel or stomach problems. There is no sign of skin lesions or rashes. The patient explains that the medication prescribed was not effective.From the ROS, the patient suffers from creaky arthritis (Cush, Weinblatt & Kavanau gh, 2010). This conclusion is drawn from the patients information (Bickley & Szilagyi, 2012). The patient is supposed to have some blood tests done to test for rheumatoid factor and also have an X-ray conducted on her to confirm if it is the correct diagnosis. After confirmation then the correct treatment will be known. Meanwhile, the patient is educated on how to manage the rheumatoid arthritis (St, C. E. W., Pisetsky, & Haynes,

Programs for Incarcerated Women Research Paper Example | Topics and Well Written Essays - 1750 words

Programs for Incarcerated Women - Research Paper ExamplePreviously, women in prison were arrested and incarcerated for violent criminal offenses much(prenominal) as murder, poisoning and arson, that the last few decades saw that a growing number of new female inmates were inside a prison for non-violent crimes, meaning these are crimes which are scotch in nature. This is not a surprising fact, given that a lot of female inmates belong to racial and ethnic or other minorities such as those belonging to the lower socio-economic classes or being uneducated. The negative effect of incarcerated mothers gave rise to innovative ideas and approaches when it comes to dealing with children whose mothers are in prison. Special attention was paid to their daughters, and that is how the fille Scouts of the USA came out with their Girl Scouts Beyond Bars program which made a positive influence on people who would otherwise had lost hope. Keywords daughters, drugs, economic, misfire scouts, i ncarcerated, women in prison Introduction The issue of women in prison is a truly sensitive topic for most people. Only lately has it caught the attention of indemnity makers, politicians and other interested parties because of the so-called womens movement, or feminism. The previous research on this subject was limited to the gender gap among highly visible political issues such as voting preferences between males and females, social equality discussions at the workplace, abortion rights and gender differences in attitudes towards crime and punishment. Some studies showed that most women, who feel that they are more(prenominal) vulnerable to crime due to their enhanced whole steps of insecurity, usually favor a harsher and more severe punishment for convicted offenders to serve as deterrence. Female attitudes with regard to eliminate punishments include a longer prison sentence and capital punishment. The prevailing psychology in this regard is that punishment is used as deter rence for emf crime offenders and that the said punishment will somehow reduce crime in society. Women feel particularly vulnerable when it comes to certain crimes in which by their very nature, women are the predominant victims, such as domestic violence and rape. A general perception is that the two sexes have a different attitude towards crime and punishment, with women oriented to more ethic in care while men prefer the ethic in equity of justice by which criminals must be punished immediately with enough severity, sometimes by applying death penalty. Only lately has the issue of women in prison been brought out into the open and included in the public discourse. The feminists have done quite a job in highlighting the problems of women in prison, including the racial and economic differences found to be inherent in the criminal justice system, and in particular, how female prisoners fare. This topic is the subject of this paper. Discussion The previous centralize of the womens movement had been on the perceived vulnerability of women to certain crimes targeting them specifically. This feeling of fear and insecurity is of a great consequence in terms of their feeling and perception as potential victims. However, a new feminist focus today is one on the problem of women ending up in prisons and all the other issues related to female incarceration. The prior years had been focused on women as victims, but this new tack in public discourse has now shifted to women as

Paper narrative Essay Example | Topics and Well Written Essays - 250 words

Paper narrative - Essay ExampleRemoval of $myriad from regular salaries would transfer the lost value to training of stuff however a progressive strategy should be developed to implement this reduction. Training is withal an incentive therefore justifiable to remove $5000 from incentive expense and direct to training. Under category employee benefits line item for compensating unemployed is not beneficial to the philander removing $10000 reduces that expense. Removing $5000 from group insurance to raise unfunded training is also beneficial. Regrettably under the contemporary economic slump as well as high-pitched travel and tuition expenses it is not beneficial for the court for the employees to get out-of- state training. Coupled on the accumulative caseloads and workloads makes it even more demanding. Considering on trade training is the best alternative such online courses (Financial administration, 2009).Minimizing cost is the major concept used in my proposed budgetary cuts. Line items that are related to employees are high ranking on priority proposed list for cuts. The cuts are applicable since employees are at the center of the mandated training. A system where the same employees fund the training is a viable approach (Financial administration,

Capitalism Essay Example | Topics and Well Written Essays - 250 words - 2

Capitalism - Essay ExampleThe fourteen century crisis leads to emergence of modern capitalism. polish ownership and agricultural output gave rise to conflicts. The arrangements of manorial hinder the development of capitalism. This was when lords force serfs to make grow which hinder them from getting interests through technological innovations. The serfs could only produce what was enough for their families. Expansion of power and wealth by lords led to conspicuous consumption. The crisis in the century was through bad weather, productivity in agriculture and limitations on technology. There was division of classes due to rise of relationships which were contractual between serfs and lords. Feudalism laid foundations necessary for mechanistic development. Exploration also facilitates the development of capitalism. The rise of contest led to creation of the new model. It led to winning and losing. Feudalism which led to mechanistic led to ownership of corporation and private sect ors. Decisions of private sectors, prices of different commodities, goods production and distribution characterize investments, which led to free markets (Heilbroner et al, 2011). Roman Empire introduces merchant capitalisms which were advanced. This proceeds to development of Islamic capitalism. Industrial capitalism, revolutions and division of labor atomic number 18 whatsoever of the factors that led to creation of new model.There are many similarities between normality and Adam Smith. For example, Adam Smith identified didactical mode which he termed as Newtonian method. Smith helped in discovering general laws of economics while Newton discovered natural laws of motion. John Millar declared Smith as Newtons political economy. Both contributed to the project of social cohesion and balance. According to Newton, simplicity pleases nature but focuses on economy which was embarrass by Smith.Ricardo and Malthus are pessimistic about the future of capitalism. Malthus from his theor y fail to anticipate production

Dystopian Fiction Essay Example for Free

Dystopian Fiction EssayDystopian fiction is a cosmea where everything is misery and is at a lower place strict order by the government and the people have no control and rights in the world they live in. The general reason why authors salvage dystopian fiction based phonograph records is to have criticism on nightspot today or give patterns on the curtain raising of what could happen to our world and the annihilative effects that can happen if we were to have a dystopian world. 1984 is set in a totalitarian society and this book gives us a substance that too much government is a bad thing people should be able to have the right and should not be influenced under a totalitarian society. Harrison Bergeron is set in a world where everyone is equal and ar handicapped to make sure everyone is equal and nobody can be distinct the book makes criticism of social engineering all in allowing stupidity. The calorie man is set in spick-and-span Orleans and a smuggler Lalji as h e tries to set about back fertility in crops and stop genetic manufacturing of viands sources and crop and stop the business making the profit. All of these book of us strong warnings of the possibilitys that our world could sir come to, if we dont treat things with serious care the some mistakes made in the past could be made in the future, and that the world should not be shaped to only be benefited by a single man or company This book is all a totalitarian society.The author of the book is George Orwell, published in 1949, which back then made this books time zone was about the future. This is a business relationship were the world is all controlled by 1 companionship. This party sets a lot of demands that the society has to follow day by day or they go out be punished. The whole society is world watched through electrical devises, whom some are not aware of where they are located. In this story, there is a guy named Winston who is a part of the party whom is making all the rules and restriction for the society to follow. All of a sudden Winston does not want to be a part of the party and starts to give warning to people that there is too much government control and starts to warn people about the danger of living in a totalitarian society. The warnings from this story talk about how the government in the real world are in control of all of us and the fear is that one day they will take privilege of the power and start to make strict restriction just like how the party did in the book. In the book Harrison Bergeron alleges a completely different version to 1984 instead of a world of a totalitarianism society itis in a world where they make everyone equal and compared to the normal world where if you are different to the normal way we live you are silenced, that everyone is given handicaps in order to be equal.His parents one who is handicapped because of his intelligence are watching and he is on TV trying to inspire a revolution against handicappi ng the gifted, he is then latter shot on TV but his parents are to handicapped to of noticed what had happened. Anyone who has. This has warnings of socials engineering, society being dumbed down in order to be equal and warning about being difference being seen as a bad thing. The calorie man is set in the future were resources have dried up and scientist a genetically making food in the New Orleans, The author Paolo Bicigalupi and warns us of the effects that can happen of corporations having control over food sources and genetic engineering and the corporate control This book offers us warnings against failing to act on climate change, the risk of corporations dominating public life, and the risks of using genetic engineering to solve food problems, the possibility of terminator seeds becoming a reality.That could happen, He wants to give us a warning of intrusting too much to science and not doing anything to save and fix the environmental issues we slope today. Story is about Lalji a smuggler who agrees to take a job ferrying a geneticist out of the calorie companys lands and bringing him to New Orleans. Its discovered that he has the ability to reintroduce fertility into crops again to break the control of the calorie companies. The purpose of dystopian fiction is to give us warnings and tell us the possibilitys to what could happen under a totalitarian society and it tells us that we should have our own rights and everybody should be equal, The point of 1984 was to tell us the consequences of what happens in a dystopian world and under totalitarian society and government.

What is Art for Me Essay Example for Free

What is Art for Me EssayArt is everywhere. It can be tangible or intangible. It can be seen, sometimes heard. It has several forms. Also, there are several ways on how a person can be pleased active a piece of artwork. One of the things I have learned from this course, HUM 1, is that art in its simplest form is still art. Yes, great deal may see things other than but there will always be something that will suit our taste. Art surpasses the view of what can be seen and at times, it values beauty oer functionality. Art can truly be judged by you, the individual, as far as you, yourself, are concerned, by only one measure. It is non a unmoving but an energy measure. Do not ask what the art is or ought to be, for this is debatable and will inevitably lead to an endless argument. Ask only what it does not what it does to somebody else, for this again is only hearsay, but what it does to you. No matter how good a painting may be by any and all notional aesthetic standards, if i t does not do something special to you, then you will seemingly be uninterested about it.Now, lets take a find at art and the technological advancements our world is bringing forth. When you think deeper, youll get to realize both the good and bad sides. The good thing about it is that art joins the flow of evolution and thus it is not outdated. A bad thing is that there are a lot of masterpieces that are wrongly claimed by people who are not the artist to be credited for. Well, obviously, art is something that is timeless. It develops and further develops. The way art is becoming is art itself.It is vital to appreciate art critically but with an open mind, because there are still patterns that are important to follow when we want to discover what it is made of or why was it created. Everything depends on the substance or the meaning the artist wants to give and the impact that he wants to give to the spectators. They might start with different things in mind but when a connecter between them is established, rest assured that theyll both understand what the artworks story really is.

Control risk Essay Example for Free

Control seek of exposure EssayThe attendee detects an understanding of the blueprint and implementation of cozy Control to make a feeler sound judgment of bear put on the line as agency of the scrutinizeors overall legal opinion of the lay on the line of real misstatements. The analyzeor uses this preliminary perspicacity of softenler gamble to plan the seek for severally cloth class of proceedings. However, in some instances the he ber whitethorn learn that the accommodate deficiencies ar signifi lott much(prenominal) that the thickenings pecuniary statements may non be scrutinizeable. So, before making a preliminary judging of run try for distributively(prenominal) solid class of transactions, the so-and-sovassor must first nail down whether the entity is scrutiniseable. Two primary factors come up canvasability the right of perplexity and the ade quacy of accounting records. If management lacks integrity, more(prenominal) or less inspectors leave behind not accept the engagement. The accounting records ar an important source of audit essay for most audit accusatorys. If the accounting records ar deficient, necessary audit evidence may not be available. For example, if the client has not kept imitation gross gross revenue invoices and vendors invoices, it is comm tho impractical to do an audit.In complex IT environments, much of the transaction information is available alone in electronic form without generating a visible audit trail of documents and records. In that case, the company is usually still auditable however, auditors must assess whether they give the necessary skills to gather evidence that is in electronic form and roll in the hay assign personnel with adequate IT training and experience. aft(prenominal) obtaining an understanding of inner authority, the auditor makes a preliminary appraisal of take cargon risk as division of the auditors overall assessment of the risk of existent misstatement. This assessment is a measure of the auditors expectation that ingrained sways depart celebrate material misstatements from occurring or witness and correct them if they have occurred. The starting point for most auditors is the assessment of entity-level controls. By nature, entity-level controls, such as many of the elements contained in the control environment, risk assessment, and monitoring components, have an overarching impact on most major eccentric persons of transactions in each transaction round of golf.For example, an ineffective board of directors or managements failure to have any process to station, assess, or manage key risks, has the potential to undermine controls for most of the transaction- cerebrate audit object lenss. Thus,auditors popularly assess entity-level controls before assessing transaction specific controls. Once auditors determine that entity-level controls are designed and placed in operation, they next make a pre liminary assessment for each transaction- colligate audit objective for each major type of transaction in each transaction cycle.For example, in the gross revenue and collection cycle, the types of transactions usually involve sales, sales returns and allowances, cash receipts, and the provision for and write-off of uncollectible accounts. The auditor as well makes the preliminary assessment for controls usurping audit objectives for balance sheet accounts and presentations Many auditors use a control risk ground substance to assist in the control risk assessment process at the transaction level. The purpose is to result a comfortable way to organize assessing control risk for each audit objective. the control risk matrix for transaction-related audit objectives, auditors use a similar control risk matrix format to assess control risk for balance-related and presentation and disclosure-related audit objectives. station examine ObjectivesThe first step in the assessment is to i dentify the audit objectives for classes of transactions, account balances, and presentation and dis closure to which the assessment applies. For example, this is done for classes of transactions by applying the specific transaction-related audit objectives introduced earlier, which were stated in general form, to each major type of transaction for the entity. For example, the auditor makes an assessment of the incident objective for sales and a separate assessment of the go offness objective. bring up Existing ControlsNext, the auditor uses the information discussed in the anterior section on obtaining and documenting an understanding of inner(a) control to identify the controls that contri exactlye to accomplishing transaction-related audit objectives. One way for the auditor to do this is to identify controls to satisfy each objective. For example, the auditor can use knowledge of the clients system to identify controls that are likely to prevent errors or fraud in the occurr ence transaction-related audit objective. The same thing can be done for all other(a) objectives. It is too helpful for the auditor to use the five control activities (separation of duties, prim authorization,Adequate documents and records, corporal control over assets and records, and Independent checks on commitance) as reminders of controls.For example Is there adequate separation of duties and how is it achieved? Are transactions justly accepted? Are pre-numbered documents properly accounted for? Are key master files properly restricted from unauthorized access? The auditor should identify and let in only those controls that are judge to have the grea try effect on meeting the transaction-related audit objectives. These are often called key controls. The reason for including only key controls is that they will be suitable to achieve the transaction-related audit objectives and also provide audit efficiency.Associate Controls with colligate Audit ObjectivesEach control satisfies one or more related audit objectives. This can be seen for transaction-relatedaudit objectives. The tree trunk of the matrix is employ to show how each control contributes To the accomplishment of one or more transaction-related audit objectives. In this , a C was entered in each cell where a control partially or fully satisfied an bjective. A similar control risk matrix would be completed for balance-related and presentation and disclosure-related audit objectives.For example, the mailing of statements to customers satisfies third objectives in the audit of Hillsburg Hardware, which is indicated by the placement of each C on the row . Identify and Evaluate Control Deficiencies, Significant Deficiencies, and fabric Weaknesses Auditors must evaluate whether key controls are absent in the design of internal control over financial reporting as a part of evaluating control risk and the likelihood of financial statement misstatements. Auditing standards define three levels of the absence of internal controls1. Control deficiency.A control deficiency exists if the design or operation of controls does not permit company personnel to prevent or detect mis-statements on a well-timed basis in the normal course of exerciseing theirassigned functions. A design deficiency exists if a necessary control is missing or not properly designed. An operation deficiency exists if a well-designed control does not operate as designed or if the person performing the control is in fittedly qualified or authorized.2. Significant deficiency.A strong deficiency exists if one or more control deficiencies exist that is less severe than a material weakness (defined below), but important enough to merit attention by those responsible for oversight of the companys financial reporting. 3. Material weakness. A material weakness exists if a meaning(a) deficiency, by itself, or in combination with other significant deficiencies, results in a reason able casualty that internal control will not prevent or detect material financial statement misstatements on a timely basis.To determine if a significant internal control deficiency or deficiencies are a material weakness, they must be evaluated along two dimensions likelihood and significance. If there is more than a reasonable possibility (likelihood) that a material misstatement (significance) could result from the significant deficiency or deficiencies, thusly it is ascertained a material weakness. A five-step onrush can be utilize to identify deficiencies, significant deficiencies, and Material weaknesses.1. Identify existing controls. Because deficiencies and material weaknesses are the absence of adequate controls, the auditor must first know which controls exist. The methods for identifying controls have already been discussed. 2. Identify the absence of key controls. Internal control questionnaires, flow charts, and walkthroughs are useful tools to identify where controls are lacking and the likel ihood of misstatement is accordingly incr eternal restd. It is also useful to examine the control risk matrix, such as to look for objectives where there are no or only a few controls to prevent or detect misstatements. 3. Consider the possibility of compensating controls. A compensating control is one Elsewhere in the system that offsets the absence of a key control. A common example in a small business is the active involvement of the owner. When a compensating control exists, there is no longer a significant deficiency or material weakness.4. Decide whether there is a significant deficiency or material weakness. The likelihood of misstatements and their materiality are used to evaluate if there are significant deficiencies or material weaknesses. 5. Determine potential misstatements that could result. This step is intended to identify specific misstatements that are likely to result because of the significant deficiency or material weakness. The importance of a significant defic iencyor material weakness is directly related to the likelihood and materiality of potential misstatements. Associate Significant Deficiencies and Material Weaknesses with Related Audit Objectives The same as for controls, each significant deficiency or material weakness can apply to one or more related audit objectives. In the case of Hillsburg, there are two significant deficiencies, and each applies to only one transaction-related objective. The significant deficiencies are shown in the body of the figure by a D in the grab objective column.Assess Control Risk for Each Related Audit ObjectiveAfter controls, significant deficiencies, and material weaknesses are identified and associated with transaction-related audit objectives, the auditor can assess control risk for transaction related audit objectives. This is the critical conclusiveness in the evaluation of internal control. The auditor uses all of the information discussed previously to make a casingive control risk assess ment for each objective. on that point are different ways to express this assessment. Some auditors use a subjective expression such as high, moderate, or low. Others use numerical probabilities such as 1.0, 0.6, or 0.2. Again, the control risk matrix is a useful tool for making the assessment. This assessment is not the closing one. Before making the final assessment at the end of the integrated audit, the auditor will test controls and perform material tests.These Procedures can either support the preliminary assessment or cause the auditor to make changes. In some cases, management can correct deficiencies and material weaknesses before the auditor does significant testing, which may permit a reduction in control risk. After a preliminary assessment of control risk is made for sales and cash receipts, the auditor can complete the three control risk rows of the evidence- think worksheet . If tests of controls results do not support the preliminary assessment of control risk, th e auditor must modify the worksheet later. Alternatively, the auditor can count until tests of controls are done to complete the three control risk rows of the worksheet. As part of understanding internal control and assessing control risk, the auditor is ask to relegate certain matters to those charged with governance. This education and other recommendations about controls are also often communicated to management.Communications to ThoseCharged With GovernanceThe auditor must communicate significant deficiencies and material weaknesses in writing to those charged with governance as soon as the auditor becomes aware of their existence. The communication is usually addressed to the audit delegacy and to management. Timely communications may provide management an opportunity to address control deficiencies before managements report on internal control must be issued. In some instances, deficiencies can be corrected sufficiently early such that both management and the auditor can leave off that controls are in operation(p) effectively as of the balance sheet date. Regardless, these communications must be made no later than 60 days by-line the audit report release.Management LettersIn addition to these matters, auditors often identify less significant internal control-related issues, as well as opportunities for the client to make operational improvements. These should also be communicated to the client. The form of communication is often a separate letter for that purpose, called a management letter. Although management letters are not required by auditing standards, auditors generally prepare them as a value-added service of the audit.Test of controlsWeve examined how auditors link controls, significant deficiencies, and material Weaknesses in internal control to related audit objectives to assess control risk for each objective. Now well address how auditors test those controls that are used to support a control risk assessment. For example, each key c ontrol that the auditor intends to rely on to support a control risk of medium or low must be supported by sufficient tests of controls. We will deal with tests of controls for both audits of internal control for financial reporting and audits of financial statements. Assessing control risk requires the auditor to consider both the design and operation of controls to evaluate whether they will likely be effective in meeting related audit objectives. During the understanding phase, the auditor will have already gathered some evidence in support of both the design of the controls and their implementation by using procedures to obtain an understanding .In most cases, the auditor will not have gatheredenough evidence to reduce assessed control risk to a sufficiently low level. The auditor must therefore obtain additional evidence about the operating strength of controls throughout all, or at least most, of the period under audit. The procedures to test effectiveness of controls in supp ort of a reduced assessed control risk are called tests of controls. If the results of tests of controls support the design and operation of controls as expected, the auditor uses the same assessed control risk as the preliminary assessment.If, however, the tests of controls indicate that the controls did not operate effectively, the assessed control risk must be reconsidered. For example, the tests may indicate that the application of a control was curtailed midway through the year or that the person applying it made frequent misstatements. In such situations, the auditor uses a higher assessed control risk, unless compensating controls for the same related audit objectives are identified and found to be effective. Of course, the auditor must also consider the impact of those controls that are not operating effectively on the auditors Report on internal control.Procedures for Tests of ControlsThe auditor is likely to use four types of procedures to support the operating effectivene ss of internal controls. Managements testing of internal control will likely include the same types of procedures. The four types of procedures are as follows 1. Make inquiries of conquer client personnel. Although inquiry is not a highly reliable source of evidence about the effective operation of controls, it is still appropriate. For example, to determine that unauthorized personnel are denied access to estimator files, the auditor may make inquiries of the person who controls the computer library and of the person who controls online access security password assignments.2. Examine documents, records, and reports. Many controls leave a introduce trail of documentary evidence that can be used to test controls. Suppose, for example, that when a customer order is received, it is used to create a customer sales order, which is approved for credit. Then the customer order is attached to the sales order as authorization for kick upstairs processing. The auditor can test the control by examining the documents to make sure that they are complete and properly matched and that required signatures or initials are present. 3. Observe control-relatedactivities. Some controls do not leave an evidence trail, which office that it is not possible to examine evidence that the control was executed at a later date. For example, separation of duties relies on specific persons performing specific tasks, and there is typically no documentation of the separate performance. For controls that leave no documentary evidence, the auditor generally observes them being applied at various points during the year.4. Reperform client procedures. thither are also control-related activities for which there are related documents and records, but their content is insufficient for the auditors purpose of assessing whether controls are operating effectively. For example, assume that prices on sales invoices are obtained from the master price list, but no indication of the control is document ed on the sales invoices. In these cases, it is common for the auditor to reperform the control activity to see whether the proper results were obtained. For this example, the auditor can re perform the procedure by tracing the sales prices to the authorized price list in effect at the date of the transaction. If no misstatements are found, the auditor can conclude that the procedure .Extent of ProceduresThe extent to which tests of controls are applied depends on the preliminary assessed control risk. If the auditor wants a lower assessed control risk, more extensive tests of controls are applied, both in terms of the number of controls tested and the extent of the tests for each control. For example, if the auditor wants to use a low assessed control risk, a larger sample size for documentation, observation, and re performance procedures should be applied. The extent of testing also depends on the frequency of the operation of the controls, and whether it is manual or automated.Re liance on Evidence from the Prior Years AuditWhen auditors plan to use evidence about the operating effectiveness of internal control obtained in prior audits, auditing standards require tests of the controls effectiveness at least each third year. If auditors determine that a key control has been changed since it was last tested, they should test it in the current year. When there are a number of controls tested in prior audits that have not been changed, auditing standardsrequire auditors to test some of those controls each year to ensure there is a rotation of controls testing throughout the three year period.Testing of Controls Related to Significant RisksSignificant risks are those risks that the auditor believes require special audit consideration. When the auditors risk assessment procedures identify significant risks, the auditor is required to test the operating effectiveness of controls that mitigate these risks in the current year audit, if the auditor plans to rely on t hose controls to support a control risk assessment below 100%. The greater the risk, the more audit evidence the auditor should obtain that controls are operating effectively.Testing Less Than the Entire Audit menstruationRecall that managements report on internal control deals with the effectiveness of internal controls as of the end of the fiscal year. PCAOB Standard 5 requires the auditor to perform tests of controls that are adequate to determine whether controls are operating effectively at year-end. The timing of the auditors tests of controls will therefore depend on the nature of the controls and when the company uses them. For controls that are applied throughout the accounting period, it is usually practical to test them at an interim date. The auditor will then determine later if changes in controls occurred in the period not tested and decide the implication of any change. Controls dealing with financial statement preparation occur only quarterly or at year-end and must therefore also be tested at quarter and year-end.Relationship between Tests of Controls and Procedures to Obtaining Understanding on that point is a significant overlap between tests of controls and procedures to obtain an understanding. Both include inquiry, documentation, and observation. There are two primary differences in the application of these common procedures. 1. In obtaining an understanding of internal control, the procedures to obtain an understanding are applied to all controls identified during that phase. Tests of controls, on the other hand, are applied only when the assessed control risk has not been satisfied by the procedures to obtain an understanding. 2. Procedures to obtain anunderstanding are performed only on one or a few transactions or, in the case of observations, at a single point in time. Tests of controls are performed on larger samples of transactions (perhaps 20 to 100), and often, observations are made at more than one point in time.For key contro ls, tests of controls other than re performance are essentially an Extension of procedures to obtain an understanding. Therefore, assuming the auditors plan to obtain a low assessed control risk from the beginning of the integrated audit, they will likely combine both types of procedures and perform them simultaneously. One option is to perform the audit procedures separately, where marginal procedures to obtain an understanding of design and operation are performed, followed by additional tests of controls. An alternative is to combine both columns and do them simultaneously. The same amount of evidence is accrued in the second approach, but more efficiently. The determination of the appropriate sample size for tests of controls is an important audit decisions.Detection risk and the design of satisfying testsWeve cerebrate on how auditors assess control risk for each related audit objective and support control risk assessments with tests of controls. The completion of these acti vities is sufficient for the audit of internal control over financial reporting, even though the report will not be finalized until the auditor completes the audit of financial statements. The auditor uses the control risk assessment and results of tests of controls to determine planned detection risk and related all-important(a) tests for the audit of financial statements. The auditor does this by linking the control risk assessments to the balance related audit objectives for the accounts bear on by the major transaction types and to the four presentations and disclosure audit objectives. The appropriate level of detection risk for each balance-related audit objective is then decided using the audit risk model. The relationship of transaction-related audit objectives to balance-related audit objectives and the selection and design of audit procedures for hearty tests of financial statement.Types of testIn developing an overall audit plan, auditors use five types of tests to det ermine whether financial statements are fairly stated. Auditors use riskassessment procedures to assess the risk of material misstatement, represented by the combination of inherent risk and control risk. The other four types of tests represent further audit procedures performed in response to the risks identified. Each audit procedure falls into one, and sometimes more than one, of these five categories. Figure 13-1 shows the relationship of the four types of further audit procedures to the audit risk model. As Figure 13-1 illustrates, tests of controls are performed to support a reduced assessment of control risk, while auditors use analytic procedures and tests of details of balances to satisfy planned detection risk. Substantive tests of transactions affect both control risk and planned detection risk, because they test the effectiveness of internal controls and the dollar amounts of transactions.Risk Assessment ProceduresTThe second standard of fieldwork requires the auditor t o obtain an understanding of the entity and its environment, including its internal control, to assess the risk of material misstatement in the clients financial statements. Risk assessment procedures are performed to assess the risk of material misstatement in the financial statements. The auditor performs tests of controls, substantial tests of transactions, analytic procedures, and tests of details of balances in response to the auditors assessment of the risk of material misstatements.The combination of these our types of further audit procedures provides the basis for the auditors opinion, as illustrated by Figure 13-1. A major part of the auditors risk assessment procedures are done to obtain an Understanding of internal control. Procedures to obtain an understanding of internal control were studied and focus on both the design and implementation of internal control and are used to assess control risk for each transaction-related audit objectively Tests of ControlsEThe audito rs understanding of internal control is used to assess control risk for each transaction-related audit objective. Examples are assessing the accuracy objective for sales transactions as low and the occurrence objective as moderate. When control policies and procedures are believed to be effectively designed, the auditor assesses control risk at a level that reflects the relative effectiveness of those controls. To obtain sufficientappropriate evidence to support that assessment, the auditor performs tests of controls.S Tests of controls, either manual or automated, may include the following types of evidence. (Note that the first three procedures are the same as those used to obtain an understanding of internal control.) Make inquiries of appropriate client personnel Examine documents, records, and reports Observe control-related activities Reperform client proceduresAuditors perform a system walkthrough as part of procedures to obtain an under standing to help them determine whet her controls are in place. The walkthrough is normally applied to one or a few transactions and follows that transaction through the entire process. For example, the auditor may select one sales transaction for a system walk through of the credit approval process, then follow the credit approval process from initiation of the sales transaction through the granting of credit. Tests of controls are also used to determine whether these controls are effective and usually involve testing a sample of transactions. As a test of the operating effectiveness of the credit approval process, for example, the auditor might examine a sample of 50 sales transactions from throughout the year to determine whether credit was granted before the shipment of goods.Procedures to obtain an understanding of internal control generally do not provide sufficient appropriate evidence that a control is operating effectively. An exception may apply for automated controls because of their accordant performance. The auditors procedures to determine whether the automated control has been implemented may also serve as the test of that control, if the auditor determines there is minimal risk that the automated control has been changed since the understanding was obtained. Then, no additional tests of controls would be required. The amount of additional evidence required for tests of controls depends on two things 1. The extent of evidence obtained in gaining the understanding of internal control2. The planned reduction in control riskFigure 13-2 (p. 406) shows the role of tests of controls in the audit of the sales and collection cycle relative to other tests performed to providesufficient appropriate evidence for the auditors opinion. Note the un shaded circles with the words Audited by TOC. For simplicity, we make two assumptions Only sales and cash receipts trans actions and three general al-Quran balances make up the sales and collection cycle and the beginning balances in cash and accou nts receivable were audited in the previous year and are considered correct. If auditors verify that sales and cash receipts transactions are correctly recorded in the accounting records and posted to the general ledger, they can conclude that the ending balances in accounts receivable and sales are correct.(Cash disbursements transactions will OF have to be audited before the auditor can form a conclusion about the ending balance in the cash account.) One way the auditor can verify enter of transactions is to perform tests of controls. If controls are in place over sales and cash receipts transactions, the auditor can perform tests of controls to determine whether the six transaction-related audit objectives are being met for that cycle. Substantive tests of transactions, which we will examine in the next section, also affect audit assurance for sales and cash receipts transactions.Substantive Tests of TransactionsSTSSubstantive tests are procedures designed to test for dollar mi sstatements (often called monetary misstatements) that directly affect the correctness of financial statement balances. Auditors rely on three types of material tests substantive tests of transactions, substantive analytical procedures, and tests of details of balances. Substantive tests of transactions are used to determine whether all six transactions related audit objectives have been satisfied for each class of transactions. Two of those objectives for sales transactions are recorded sales transactions exist (occurrence objective) and existing sales transactions are recorded (completeness objective for the six transaction-related audit objectives.When auditors are confident that all transactions were correctly recorded in the journals and correctly posted, considering all six transaction-related audit objectives, they can be confident that general ledger totals are correct. Figure 13-2 illustrates the role of substantive tests of transactions in the audit of the sales and colle ction cycle by lightly shaded circles with the words Audited by STOT. Observe that both tests of controls and substantive tests of transactions are performed for transactions in the cycle, not on the ending accountbalances. The auditor verifies the recording and summarizing of sales and cash receipts transactions by performing substantive tests of transactions. Figure 13-2 shows one set of tests for sales and another for cash receipts.analytical Proceduresanalytical procedures involve comparisons of recorded amounts to expectations developed by the auditor. Auditing standards require that they be done during planning and completing the audit. Although not required, analytical procedures may also be performed to audit an account balance. The two most important purposes of analytical procedures in the audit of account balances are to 1. Indicate possible misstatements in the financial statements2. Provide substantive evidenceAnalytical procedures done during planning typically differ from those done in the testing phase. Even if, for example, auditors calculate the gross margin during planning, they probably do it using interim data. Later, during the tests of the ending balances, they will recalculate the ratio using full-year data. If auditors believe that analytical procedures indicate a reasonable possibility of misstatement, they may perform additional analytical procedures or decide to modify tests of details of balances. When the auditor develops expectations using analytical procedures and concludes that the clients ending balances in certain accounts come out reasonable, certain tests of details of balances may be eliminated or sample sizes reduced.Auditing standards state that analytical procedures are a type of substantive test (referred to as substantive analytical procedures), when they are performed to provide evidence about an account balance. The Extent to which auditors may be willing to rely on substantive analytical procedures in support of an account balance depends on several factors, including the precision of the expectation developed by the auditor, materiality, and the risk of material misstatement. Figure 13-2 illustrates the role of substantive analytical procedures in the audit of the sales and collection cycle by the stern shaded circles with the words Audited by AP. Observe that the auditor performs substantive analytical procedures on sales and Cash receipts transactions, as well as on the ending balances of the accounts in the cycle.Tests of Details of BalancesTests of details of balances focus on the ending general ledger balances for both balance sheet and income statement accounts. The primary emphasis in most tests of details of balances is on the balance sheet. Examples include deterrent of customer balances for accounts receivable, physical examination of list, and examination of vendors statements for accounts payable. Tests of ending balances are essential because the evidence is usually obtaine d from a source independent of the client, which is considered highly reliable. Much like for transactions, the auditors tests of details of balances must satisfy all balance-related audit objectives for each significant balance sheet account.Figure 13-2 illustrates the role of tests of details of balances by the circles with half dark and half light shading and the words Audited by TDB. Auditors perform detailed tests of the ending balances for sales and accounts receivable, including procedures such as confirmation of account receivable balances and sales cutoff tests. The extent of these tests depends on the results of tests of controls, substantive tests of transactions, and substantive analytical procedures for these accounts. Tests of details of balances help establish the monetary correctness of the accounts they relate to and therefore are substantive tests. For example, confirmations test for monetary misstatements in accounts receivable and are therefore substantive tests. Similarly, counts of inventory and cash on hand are also substantive tests.OSelect the appropriate types of audit testsTypically, auditors use all five types of tests when performing an audit of the financial statements, but certain types may be emphasized, depending on the circumstances. Recall that risk assessment procedures are required in all audits to assess the risk of material misstatement while the other four types of tests are performed in response to the risks identified to provide the basis for the auditors opinion. Note also that only risk assessment procedures, especially procedures to obtain an understanding of controls, and tests of controls are performed in an audit of internal control over financial reporting. Several factors influence the auditors choice of the types of tests to select, including the availability of the eight types of evidence, the relative costs of each type of test, the effectiveness ofinternal controls, and inherent risks. Only the first two ar e discussed further because the last two were discussed in earlier chapters. Availability of Types of Evidence for Further Audit Procedures OEach of the four types of further audit procedures involves only certain types of evidence (confirmation, documentation, and so forth. More types of evidence, six in total, are used for tests of details of balances than for any other type of test. Only tests of details of balances involve physical examination and confirmation. Inquiries of the client are made for every type of test. Documentation is used in every type of test except analytical procedures. Re performance is used in every type of test except analytical procedures. Auditors may re perform a control as part of a transaction walkthrough or to test a control that is not supported by sufficient documentary evidence. Recalculation is used to verify the mathematical accuracy of transactions when per forming substantive test of transactions and account balances when per forming tes ts of details of balances.Relative CostsWhen auditors must decide which type of test to select for obtaining sufficient appropriate evidence, the cost of the evidence is an important consideration. The types of tests are listed below in order of increasing cost Analytical procedures Risk assessment procedures, including procedures to obtain an understanding of internal control Tests of controls Substantive tests of transactions Tests of details of balancesAnalytical procedures are the least costly because of the relative ease of making calculations and comparisons. Often, considerable information about potential misstatements can be obtained by simply comparing two or three numbers. Risk assessment procedures, including procedures to obtain an understanding of internal control, are not as costly as other audit tests because auditors can easily make inquiries and observations and perform planning analytical procedures. Also, examining such things as documentssummarizing the clients b usiness operations and processes and management and governance structure are relatively cheaper than other audit tests. Because tests of controls also involve inquiry, observation, and inspection, their relative costs are also low compared to substantive tests.However, tests of controls are more costly relative to the auditors risk assessment procedures due to a greater extent of testing required to obtain evidence that a control is operating effectively, especially when those tests of controls involve re performance. Often, auditors can perform a large number of tests of controls quickly using audit software. Such software can test controls in clients computerized accounting systems, such as in computerized accounts receivable systems that automatically authorize sales to existing customers by comparing the proposed sales amount and existing accounts receivable balance with the customers credit limit. Substantive tests of transactions cost more than tests of controls that do not in clude re performance because the former often require recalculations and tracings.In a computerized environment, however, the auditor can often perform substantive tests of transactions quickly for a large sample of transactions. Tests of details of balances intimately always cost advantageously more than any of the Other types of procedures because of the cost of procedures such as sending confirmations and counting inventories. Because of the high cost of tests of details of balances, auditors usually try to plan the audit to minimize their use. Naturally, the cost of each type of evidence varies in different situations. For example, the cost of an auditors test-counting inventory (a substantive test of the details of the inventory balance) often depends on the type and dollar value of the Inventory, its location, and the number of different items.Relationship between Tests of Controls and Substantive Tests To better understand tests of controls and substantive tests, lets exami ne how they differ. An exception in a test of control only indicates the likelihood of misstatements affecting the dollar value of the financial statements, whereas an exception in a substantive test of transactions or a test of details of balances is a financial statement misstatement. Exceptions in tests of controls are called control test deviations. From the three levels of control deficiencies deficiencies, significant deficiencies, andmaterial weaknesses. Auditors are most likely to believe material dollar misstatements exist in the financial statements when control test deviations are considered to be significant deficiencies or material weaknesses. Auditors should then perform substantive tests of transactions or tests of details of balances to determine whether material dollar misstatements have actually occurred.Assume that the clients controls require an independent work to verify the quantity, price, and extension of each sales invoice, after which the clerk must initi al the duplicate invoice to indicate performance. A test of control audit procedure is to inspect a sample of duplicate sales invoices for the initials of the person who verified the information. If a significant number of documents lack initials, the auditor should consider implications for the audit of internal control over financial reporting and follow up with substantive tests for the financial statement audit. This can be done by extending tests of duplicate sales invoices to include verifying prices, extensions, and footings (substantive tests of transactions) or by increasing the sample size for the confirmation of accounts receivable (substantive test of details of balances).Even though the control is not operating effectively, the invoices may still be correct, especially if the person originally preparing On the other hand, if no documents or only a few of them are missing initials, the control will be considered effective and the auditor can therefore reduce substantive tests of transactions and tests of details of balances. However, some re performance and recalculation substantive tests are still necessary to provide the auditor assurance that the clerk did not initial documents without actually performing the control procedure or performed it carelessly. Because of the need to complete some re performance and recalculation tests, many auditors perform them as a part of the original tests of controls. Others wait until they know the results of the tests of controls and then determine the total sample size needed.Relationship between Analytical Procedures and Substantive Tests wish tests of controls, analytical procedures only indicate the likelihood of misstatements affecting the dollar value of the financial statements. Unusual fluctuations in the relationships of an account to other accounts, or to nonfinancial information, may indicate an increased likelihood that material misstatements exist without necessarily providing direct evidence of a material misstatement. When analytical procedures identify unusual fluctuations, auditors should perform substantive tests of transactions or tests of details of balances to determine whether dollar misstatements have actually occurred.If the auditor performs substantive analytical procedures and believes that the likelihood of material misstatement is low, other substantive tests can be reduced. For accounts with small balances and only minimal potential for material misstatements, such as many supplies and prepaid expense accounts, auditors often limit their tests to substantive analytical procedures if they conclude the accounts are reasonably stated.Trade-Off between Tests of Controls and Substantive TestsThere is a trade-off between tests of controls and substantive tests. During planning, auditors decide whether to assess control risk below the maximum. When they do, they must then perform tests of controls to determine whether the assessed level of control risk is supported. (They must always perform test of controls in an audit of internal control over financial reporting.) If tests of controls support the control risk assessment, planned detection risk in the audit risk model is increased, and planned substantive tests can therefore be reduced. Figure 13-3 shows the relationship between substantive tests and control risk assessment (including tests of controls) at differing levels of internal control effectiveness daze of information technology on audit testingAuditing standards provide guidance for auditors of entities that transmit process, maintain, or access significant information electronically. Examples of electronic evidence include records of electronic fund transfers and purchase orders transmitted through electronic data interchange (EDI). Evidence of the performance of automated controls, such as the computers comparison of proposed sales orders to customer credit limits, may also only be in electronic form. The standards recognize that wh en a significant amount of audit evidence exists in electronic form, it may not be practical or possible to reduce detection risk to an acceptable level by performing only substantive tests. For example, the potential for improper initiation or alteration of information may be greater if information is maintained only in electronic form.In these circumstances, the auditor should performtests of controls to gather evidence in support of an assessed level of control risk below maximum for the affected financial statement assertions. Although some substantive tests are still required, the auditor can significantly reduce substantive tests if the results of tests of controls support the effectiveness of controls. In the audit of a larger public company, computer-performed controls (these are called automated controls) must be tested if the auditor considers them to be key controls for reducing the likelihood of material misstatements in the financial statements. Because of the inherent consistency of IT processing, however, the auditor may be able to reduce the extent of testing of an automated control.For example, software based control is almost certain to function consistently unless the program is changed. Once auditors determine an automated control is functioning properly, they can focus subsequent tests on assessing whether any changes have occurred that will limit the effectiveness of the control. Such tests might include determining whether any changes have occurred to the program and whether these changes were properly authorized and tested prior to implementation. This approach leads to significant audit efficiencies when the auditor determines that automated controls tested in the prior years audit have not been changed and continue to be subject to effective general controls.To test automated controls or data, the auditor may need to use computer-assisted audit techniques or use reports produced by IT to test the operating effectiveness of IT general controls, such as program change controls and access controls. In many cases, testing of automated controls may be performed by IT audit specialists. When auditors test manual controls that rely on IT-generated reports, they must consider both the Effectiveness of managements review and automated controls over the accuracy of Information in the report.