Comparing and contrasting any two characters in Lorraine Hansberry's A Essay

Investigating any two characters in Lorraine Hansberry's A raisin in the Sun - Essay Example Child I simply attempted to locate the most pleasant spot for the best measure of cash for my family.† Her disappointment comes because of her family’s powerlessness to value her endeavors. [Act 2, Scene 1] Mama’s carriage is respectable and exact; then again, her discourse is to some degree indiscreet. She plans to slur everything, except her voice is delicate. She cherishes plants and cultivating; be that as it may, her planting is restricted to only one plant because of absence of room in where the family lives. Walter: â€Å"Anybody who converses with me must be a slacker, aint he? Charlie Atkins was only a bum windbag as well, wasn’t he? At the point when he wanted me to go in the laundry business with him. Furthermore, presently he’s netting a hundred thousand a year.† [Act One , Scene 1] Ruth (turning on him): â€Å"Oh, no he ain’t going to be up no prior nothing of the sort! It ain’t his shortcoming he can’t hit the sack no previous evenings cause he got a lot of insane good-to no end comedians sitting up running their mouths is what should be his room following ten o’clock around evening time †¦. Mom (discreetly): â€Å"I don’t ‘low no shouting in this house, Walter Lee and you know it! (Walter gazes at them in dissatisfaction and will in general talk a few times. Furthermore, there ain’t going to be no putting resources into no alcohol stores. I don’t mean to need to speak in that again† Walter is likewise a desirous man. He is desirous of the warmth vested on his significant other and sister by Mama. Addressing Ruth, he says: â€Å"Mama would hear you out and Beneatha. She consider more you. You should simply plunk down with her whey you drinking your espresso one morning and talking session things as you do and - â€Å" Walter: (harshly): â€Å"Now ain’t that fine! You just got our mother’s enthusiasm on a basic level, ain’t you, young lady? You such a pleasant young lady †however in the event that Mama got that cash, she can generally take a couple thousand and help you through school as well - can’t she?† Mom is angry because of Beneatha’s

Managing Risk

Dynamic This investigation is to present a recommendation that the CFO and I can take a shot at together to develop into an approach that helps each Risk Management division. In this proposition we will build up a framework to assess venture and money related hazard. Nonetheless, Due to the way that there are two models that are conflicting we should make sense of approaches to cooperate to jump on the same wavelength to lessen disarray and taking care of business. In this proposition I will represent how to utilize the ERM Framework to address chance, will examine how to help the Insurance Marketing Process.Also I will talk about how to assess â€Å"Risk Bearing† and â€Å"Risk Sharing† exercises, and how to help with actualizing a Workers' Compensation program that is reasonable and evenhanded. Building up a procedure to recognize hierarchical dangers will help the board in figuring out what dangers can affect methodology and the accomplishment of authoritative object ives. A portion of similar approachs used to distinguish hazards in customary hazard the board projects can be conveyed in an ERM program and incorporate both formal and casual techniques. (Youngberg, 2011).A effective endeavor chance administration (ERM) activity can influence the probability and results of dangers emerging, just as convey benefits identified with better educated vital choices, fruitful conveyance of progress and expanded operational productivity. To utilize the ERM Framework to address chance, I will follow the 5 stages that association uses to create and actualizing the ERM programs. Which is Identify and draw in an official level hero, for any association there ought to be somebody in control to settle on choice about specific approaches or project.This will diminish movement and everybody will be in a similar page. Second is to choose a guiding board of trustees and working team. â€Å"The advantage of the controlling board of trustees is to build up a timetab le for program improvement. The council meets quarterly to audit and furthermore to affirm venture, get status provides details regarding existing task and to survey key arrangement for organization†. (Youngberg, 2011). Third is to Review key arrangement for association, which implies associations ought to know about the work vital direction.You can’t be a group head without knowing what’s your association plan is. As expressed in the course message: the system plan ought to be assessed with the guiding board and the working team to guarantee that the objectives and goal are plainly expressed that ERM program bolster the current arrangement, and that contention don't arise† (Youngberg, 2011). Fourth is to Identify and audit current hazard distinguishing proof devices. Which mean the working team should survey all presence strategies to distinguish risk.These techniques might be inner or outer to the association and might be formal or casual. To wrap things up, â€Å"the association ought to be incorporate and share asset records and reference materials, and distinguish topic specialists. For instance, the working team will be answerable for accumulating the reference materials in an online library for simple reference†. (Youngberg, 2011). Additionally follow the overviews and hazard talking with strategy. To help the Insurance Marketing Process is to comprehend the means and to have a superior comprehension of how the procedure works.What I would do is before starting the promoting procedure with another association I would discover what are the targets and techniques for moving danger to the business protection commercial center. We both should meet up with an understanding and know about the present hazard financing plan before the procedure. Additionally to distinguish and dissect potential safeguards. On the off chance that I need to pick whose will be my potential safety net provider, this competitor should meet the entire ty of the associations goals. It’s likewise my duty to work together with other potential associations and which applicants will the best transporter to work together with.The steps that will be taking are: â€Å"Organizations ought to audit leaving money related arrangement, recognize potential markets, gathering information and lose data, investigating misfortune figure and plan explanatory outlines, creating program choices. Conclude accommodation, submit to showcase, meet the financiers, get citations and perform near examinations, arranging place arrangements and observing outcomes and relationship†. (Youngberg, 2011). As per wellbeing undertakings articles, Balancing Risk Bearing and Risk Sharing is a framework that is altogether gambling bearing.The basic role of a cost-assignment framework is to support interest in hazard the board programs, diminish generally speaking expenses and the recurrence and seriousness of misfortunes, and offer proportionately in the expense of the program. The most straightforward approach to accomplish this is by designating the expenses to the gatherings that create them. A hazard sharing framework dispenses all clinical risk costs in relation to each department’s presentation. The best possible designation framework for most associations lies somewhere close to these two limits. (Youngberg, 2011).The number of hazard sharing courses of action between wellbeing plans and suppliers developed quickly. All the more as of late, nonetheless, there is proof that plans and suppliers in certain business sectors are losing enthusiasm for growing new or keeping existing danger sharing courses of action. A few variables seem, by all accounts, to be adding to this change: the money related shakiness of hazard bearing associations; purchaser and supplier reaction against oversaw care; and an inexorably prohibitive administrative condition, which may reach out to design supplier contracting game plans. (Marsha R.Gol d. 2003). Hazard sharing is alluring on a few fronts. For plans, it gives an instrument to controlling expenses; for suppliers, it safeguards their independence by moving to them duties regarding overseeing administration use, expenses, and quality. In any case, it likewise has a drawback, especially if the measure of hazard moved is huge or installments are not similar with anticipated expenses. (Kleffner, A. Drohetrty, N. 1996) Many supplier associations have little experience overseeing danger and do not have the important foundation to oversee it effectively.If the level of hazard moved to suppliers is beyond what they can retain, their proceeded with suitability, just as that of plans with whom they contract, might be risked. This in turns raises the probability that the level and nature of care accessible to enrollees could be contrarily influenced. (Marsha R. Gold. 2003). Base of what the most significant factor to assess Risk Bearing† and â€Å"Risk Sharing† exe rcises is whomever made the hazard ought to be urged to take an interest in chance administration cost and activities.From my point of view, worker’s pay can be characterized as the entirety of the prizes earned, for example, direct money related remuneration comprising of pay got as wages, pay rates, rewards and commissions gave at normal and steady interims. Circuitous money related remuneration including every single monetary prize that are excluded from direct pay and can be comprehended to shape some portion of the implicit understanding between the business and worker, for example, benefits, leaves, retirement plans, instruction, and representative services.Non-budgetary pay alluding to themes, for example, vocation improvement and progression openings, open doors for acknowledgment, just as workplace and conditions by workers as a byproduct of their work. In deciding powerful rewards, in any case, the uniqueness of every worker should likewise be thought of. Individual s have various needs or explanations behind working. The most suitable remuneration will meet these individual needs.To an enormous degree, satisfactory or reasonable pay is in the psyche of the worker. A decent pay procedure incorporates a harmony between inward value and outer intensity. Remuneration and advantages influence the efficiency and joy of representatives, just as the capacity of your association to adequately understand its destinations. It is to further your potential benefit to guarantee that your workers are innovatively redressed and educated of their advantages. (Gomez-Mejia, L. , and Wiseman, R. M. 1997). ConclusionDeveloping a procedure to recognize hierarchical dangers will help the board in figuring out what dangers can affect system and the accomplishment of authoritative objectives. There a few instruments to follow when filling in as a group, the two most normal technique is utilized in ERM program are reviews and hazard interviews. On the off chance that w e’re going to fill in as a group we need to receptive and be dependable and astute. Correspondence is the way to be fruitful in an association. Additionally following the five stages of creating and actualize an ERM program can help an association pushes ahead.

International Relations Essay Topics

International Relations Essay TopicsWhile composing an international relations essay, you can choose any topic and write the paper in a variety of ways. It all depends on your personal style and the way you think. Still, there are some key things to consider in writing an essay on this topic.How are you going to read? You can look at and read academic works or newspapers and journals. There are also online resources where you can find news articles. Choose any method that suits you the best. Of course, you should always read as much as you can about current events.Relate current events to history. Use examples from current events or written accounts of past events. If possible, you can use a combination of these to make the essay more interesting. Make sure you take into account not only the present but also the past. Learn how events that happened before the present, affected events in the present.Learn about the different nations involved. This will give you an idea about what you need to write about. Choose the one that is relevant to the topic at hand. Find out about the history and current relationships between these nations.International essay topics can be made more interesting by putting political or social perspectives into the mix. You can also put some fiction into the essay to make it more interesting. In other words, do not worry too much about writing a real paper, just for it to be appealing.Take notes as necessary and make use of as many sources as possible. Make sure you take note of anything that you notice when studying the paper. The more details you have the easier it will be to understand the paper. Start your research from the very beginning and look to see how events unfolded, rather than assuming the worst. Avoid negativity and keep things positive.Make your sources as simple as possible. Make a chronological list of events, make notes on them and make a graph that shows the progress of events. Now, if you are going to read, look to see if the person has the same views as you do. Take note if there is a turning point. This will help in reading the essay.Learn the latest in developments. Once you learn, you can apply it. As you practice the techniques, you will come up with many methods of application, and you will come up with interesting essays on various topics.

The Power Of Yoga And Yoga Essay - 964 Words

Briana Jauregui Professor Hodge English 475 8 December 2014 The Power of Yoga Are you feeling stressed, worried, unrelaxed, looking to free your mind, or increase your flexibility? That’s where you might look into yoga. Not just yoga but the different distinct types of yoga because depending on what you want to achieve you have to take the right class. Yoga is a Hindu spiritual and an ascetic discipline to help you with specific body health. The word Yoga comes from Sanskrit an ancient indian language. And yoga meaning union. Yoga is said to be for good purpose of bringing together the mind, body, and spirit. Freeing your mind of worries and the junk that we keep trapped can prevent damaging us physically and mentally. That’s where Yoga comes to place. In order to live freely we have to free our mind to continue the journey of new life beginnings. As human beings we go through a lot, think a lot, and do a lot, but we never take the time to think about ourselves and the personal damage we are doing to our mind. Wi th the ability of doing yoga you can clear out the mental garbage and develop new ways of thinking. But it also starts off with you putting the effort to make that change in thinking differently and being more open minded. Allowing yourself to be in control of your feelings, helps you be in control of your life. The many effects of yoga can help you avoid being overwhelmed by your emotions or by another’s. Since our mind creates phobias we tend to letShow MoreRelatedTransform Your Life With Yoga And Meditation1403 Words   |  6 PagesTransform Your Life with Yoga And Meditation! MariaJohnson By MariaJohnson May 2, 2013 Yoga and meditation have been a crucial part of history. If you think yoga is about twisting and bending your body, then it s time to see it in a new light. In simpler form it is a combination of asanas, pranayamas, and meditation. Yoga and meditation are two important aspects that complement each other. Meditation is a crucial part of yoga sessions and one of its five principles; after-all being mentally fitRead MoreThe Different Branches of Yoga Essay750 Words   |  3 PagesThe Different Branches of Yoga In ancient times yoga reffered to as a tree, a living thing with roots, a trunk, branches, blossoms, and fruit. Hatha yoga is one of six branches; the others include raja, karma, bhakti, jnana, and tantra yoga. Each branch have its own characteristics and function represents a particular approach to life. Some people may find one particular branch more better than another. However, it is important to note that involvement in one of theseRead MoreEssay On Best Yoga Studio728 Words   |  3 PagesBest Yoga Studios in North Carolina Namaste! Yoga is a great way to strengthen both the physical and mental aspects of yourself. Not only can it be incredibly relaxing, but it is a great way to clear the mind and unwind when life has become hectic. Grab a mat, follow along, and find your inner peace at these 10 best yoga studios in North Carolina. Enlighten Yoga, Charlotte NC http://www.enlightenyogaclt.com/ Offering more than 65 yoga classes for eager students – beginning yoga, hot yoga, yinRead MoreThe Effects Of Yoga On The Mind Body Spirit About A Person s Overall Health Status1524 Words   |  7 Pagesliterature on the benefits of yoga show the importance that exists between the mind, body, and spirit. This review conducted shows the significance of link between the mind-body-spirit about a person’s overall health. Diversity in yoga including type, intensity, and duration are what play significant roles in the levels of perceived health benefits in comparison to traditional exercise. Thus, far stress reduction seems to be the most proposed benefit associated with yoga therapy, even though time constraintsRead MoreThe Four Paths of Yoga1673 Words   |  7 PagesFOUR PATHS OF YOGA Abstract Life is full of choices and opportunities for spiritual development. The four paths of yoga Provide wisdom, serenity, direction, and strength. Each path has its own unique goal yet They all work together for a greater purpose. The four paths of yoga have practices that Can be related to other religious traditions such as devotion, prayer, giving, and physical Actions such as fasting that require discipline and commitment to a Higher Power. The FourRead MoreEssay The Effects of Yoga in Fitness718 Words   |  3 PagesYoga is a simple process of reversing the ordinary outward flow of energy and consciousness so that the mind becomes a dynamic center of direct perception no longer dependent upon the fallible senses but capable of actually experiencing Truth (Self-Realization Fellowship). Yoga also helps a person’s physical well being. So what are the effects of yoga in fitness? Well, there are several ways that yoga affects people’s physical fitness components; there are also several benefits, and also many waysRead MoreBms Conducts A Program For Yoga1065 Words   |  5 PagesDetails about BMS program BMS conducts a program for Yoga. Yoga is the activity to explain the procedure behind connecting one’s body, brain and respiration. The variation in brain is known as Vritti and beat of respiration is known as Pranayama. It just connects brain and human body. BMS International School of Yoga has been providing Yoga classes to community and visitors since the year 2008. This school got registration from Yoga Alliance. This program is designed to make learners to learn aboutRead MoreMy Critique Of Yoga And The Clinical World Of Counseling1633 Words   |  7 Pagesclinical world of counseling. This article is written by Stacie Stukin, a yoga instructor who writes contributing articles for Yoga Journal and yoga instructor Annalisa Cunningham who has also written Healing Addiction with Yoga. Both clearly believe and have witnessed firsthand the benefits that yoga can contribute to addiction recovery. The article explains that a yoga practice will help the recovery process on two fronts. A yoga practice will help the physical body by helping it rid itself of theRead MoreThe Baghavad Gita, Yoga Sutras Of Patanjai, And The Hatha1422 Words   |  6 Pages The Baghavad Gita, Yoga Sutras of Patanjai, and the Hatha Yoga Pradipika are all considered to be revolutionary texts. Their teachings depart from earlier traditions and propose many approaches to enlightenment. Through their definition of yoga or their philosophical goals, each contain some similarities as well as aspects that make each of them unique. The epic text of the Bhagavad Gita defines yoga as the skill of union with the ultimate reality or the absolute. The work comes to us in the formRead More The Health Benefits of Yoga Essay1186 Words   |  5 Pages Yoga is a practice that anyone of any age can complete anywhere at anytime. It originated in ancient India and is estimated to be nearly five thousand years old. Through yoga, one is able to find his or her path to peaceful bliss within him or her self (Finney 25). The mind and the body become balanced with each other, giving one the sense of enlightenment (The Magic of...Meditation). Depending on the styles and poses a person is to choose, yoga benefits a person not only physically, but mentally

Comparing and Contrasting Dickinson’s Poems, Because I...

Comparing and Contrasting Dickinson’s Poems, Because I Could Not Stop for Death and I Heard a Fly Buzz - When I Died Emily Elizabeth Dickinson was born on 10th December, 1830, in the town of Amherst, Massachusetts. As a young child, she showed a bright intelligence, and was able to create many recognizable writings. Many close friends and relatives in Emily’s life were taken away from her by death. Living a life of simplicity and aloofness, she wrote poetry of great power: questioning the nature of immortality and death. Although her work was influenced by great poets of the time, she published many strong poems herself. Two of Emily Dickinson’s famous poems, â€Å"Because I Could Not Stop for Death† and â€Å"I Heard a Fly Buzz- When I Died†,†¦show more content†¦Finally in the final stanza of the poem, Dickinson remembers the horses in which she was being taken away when she died. The horses seem to be taking her into Eternity, basically an afterlife. In opposition to â€Å"Because I Could Not Stop for Death†, Dickinson published her work of â€Å"I Heard a Fly Buzz – When I Died†. In this particular piece of literature, the author disbeliefs in an afterlife. In this poem, a woman is lying on bed with her family surrounding her, waiting for the woman to pass away. The woman, however, is anxiously waiting for â€Å"†¦the kings†, meaning an omnipotent being. Finally when the woman dies, her eyes or windows, as referred in the poem, â€Å"could not see to see â€Å". When the woman passes away, she couldn’t see any angels or gods as she expected would be there, but instead, she is fluttered into nothingness. She isn’t traveling to an afterlife as she had expected to unlike in the poem of â€Å"Because I Could Not Stop for Death†. The woman finds out that death is a simple end to everything. As a young woman, Dickinson started to read works of Ralph Waldo Emerson and Henry David Thoreau. While she doesn’t exactly fall in the category of the Transcendentalists, her work was influenced quite deeply by Emerson and Thoreau. Dickinson started to write her poems in the Romanticism time period, although her work does seem to be transcendental. Her most productive work was set around the Civil War, where sheShow MoreRelatedBecause I Could Not Stop for Death and I Heard A Fly Buzz When I Died Poems by Emily Dickinson804 Words   |  4 PagesDeath is a controversial and sensitive subject. When discussing death, several questions come to mind about what happens in our afterlife, such as: where do you go and what do you see? Emily Dickinson is a poet who explores her curiosity of death and the afterlife through her creative writing ability. She displays different views on death by writing two contrasting poems: one of a softer side and another of a more ridged and scary s ide. When looking at dissimilar observations of death it can beRead MoreAn Analysis Of Death, By Emily Dickinson1056 Words   |  5 PagesIn the course of Emily Dickinson’s poems, she has shed some light on how she views death. Like the jumbled feelings before death. The departing soul’s path to ever after, hysteria, or ending up in a void. Some of her poems may seem contradictory or rather different from the other. However, they are all set in place to showcase Emily’s viewpoint that there are many different types of possible outcomes after death. Through these three poems, she has been able to personify death in vastly different forms

Video Games And Youth Violence - 883 Words

Video Games and Youth Violence: Is There a Real Connection? One of my fondest memories as a child was Christmas Day, 1986. I woke up early, as is typical for a child on Christmas morning. I ran to my parent’s room and rustled them out of bed so I could tear into the presents. I immediately ran to a large rectangular present and grabbed it from under the tree. I was hoping with all my might it would be what I had asked Santa to bring me, a Nintendo Entertainment System. As I ripped the paper from the box, I started screaming with excitement. Hidden under the wrapping paper was the NES that I had been gleaming at in the sales catalogs for months. I continued opening presents, getting several games to play on the new system. I received Mike Tyson’s Punch-Out, Contra, and Adventure Island. This was the beginning of my love of video games. Gaming has been a part of my life for the last 30 years. Although I have spent many decades playing these games, I have never had violent outbursts or thoughts of random killing sprees. The link b etween violent acts and violent games is coincidental at most. Gaming systems have become more powerful with each new iteration. Graphics and sound capabilities have advanced to a point where today’s systems are capable of displaying pictures that rival live television broadcasts. What used to be cartoon like characters made up of large square pixels on the screen, is now realistic characters that look like human beings. Violence has always beenShow MoreRelatedVideo Games And Youth Violence1181 Words   |  5 Pagespast few centuries,video games have become a great leisure and hobby among kids of all ages and cultures. With the advancement of technology, video games have advanced highly in its realism and genres. This high type of advancement brought the video game industry to a multi-billion dollar industry. However, with realism, comes negative effects as well. Ever since the creation of violent or â€Å"mature† video games, there has been a constant debate on whether it will increase violence in the player. AlthoughRead MoreThe Relationship between Video Games and Youth Violence811 Words   |  3 Pagesthat violence in video games have contributed to violent outbreaks of behavior in real life. Violent video games have been a political issue since the early 1980s; however, people forget to look at how people of all ages spend their free time playing these games for entertainment. 97% of 12-17 year olds in the US played video games in 2008, thus fueling an $11.7 billion domestic video game industry. In 2008, 10 of the top 20 best-selling video games in the US contained violence. Video games are aRead MoreVideo Game Violence And It s Affects On Youth1683 Words   |  7 PagesVideo Game Violence and It’s Affects on Youth Video games are becoming ever more popular every day among adolescents, youth and adults. Video game play can be fun, recreational and now with video game consoles such as the Wii, it can even be healthy. However, some video games are brutally and exceedingly violent, which should be fine because after all it’s just a video game. However, we need to understand and know if the effects of these violent video games are positive or negative amongst the youthRead MoreViolent Video Games Cause Youth Violence2030 Words   |  9 PagesVideo games have become increasingly popular among people of various ages. The more technology advances the more appealing video games seem to get with high definition graphics and better storylines. The first video game ever made was back in 1958, it was played on a Brookhaven National Laboratory oscilloscope, and it doesn’t hold a candle to the video games of today (Bellis par. 2). Video games have gone from big-chunky complicated systems to li ttle-compact systems of entertainment. After the firstRead MoreVideo Games Do Not Contribute to Youth Violence Essay870 Words   |  4 PagesVideo games are not the cause of youth violence. There are many factors that have to be lined up to cause a child to be violent. For instance Many kids that become violent have had a rough life. They may have been poor, bullied, have alcoholic parents, neglected, or dont have parents at all (kids health). Over the years games have helped kids adapt to things in the world to better help their futures (washington post). Studies prove that video games can help children learn new mechanics (washingtonRead MoreDo Violent Video Games Influence Youth Violence?772 Words   |  3 Pagesmassive violence, graphic sexual content, and animated blood are examples of statements that the Entertainment Software Rating Board uses to depict the content in over fifty- five percent of the video games rated yearly. The debate of whether the aggressive nature of th ese video games influences youth violence in our country has been heatedly battled for decades. Since the mid 1980’s, it has been suggested that high profile cases of violence are due to an aggressor’s excessive video game use. HoweverRead MoreVideo Games: A Scapegoat for Youth Violence Essay examples1265 Words   |  6 Pagesmost recent medium are video games. Aided by crime-saturated news reports, a lot of people are convinced that video game violence transfers to real-life youth crimes like the school massacres. They think that violent video games make people violent, but that is not the case. Violent people play violent video games. Not everyone who plays video games are violent, but those who already are violent will play them as an outlet for their frustration and rage. If anything, video games keep violent peopleRead MoreVideo Games and Youth Violence: Is There a Connection? Essay example1002 Words   |  5 Pagesmany and the reasons are still under debate. Th e main contributing factor for all of this violence was originally thought to be violent video games, and the vivid scenarios played out in them.( Grossman, DeGaetano 1999) After further investigation, that factor in itself has been proven to be untrue. Contrary to the popularly accepted belief, violent video games do not increase the tendencies for violence in healthy, normal adolescents and children. There have been many rumors circulating as toRead MoreEssay about The Effect of Video Game Violence on Youths1849 Words   |  8 PagesDoes exposure to violence in video games, on TV, and in social media have an effect on those exposed to it? Are those who are underage more susceptible to any detrimental side effects from viewing these things? This has long been a topic of discussion among lawmakers, psychologists, and the scientific field as a whole. It concerns parents and community members, especially in the wake of a seeming rise in violence at school from bullying, fighting, or in the extreme cases of school shootings. Read MoreDoes Violence in Video Games Contribute to Misconduct in Youth1995 Words   |  8 PagesDoes Violence in Video Games Contribute to Misconduct in Youth? In recent years, many technological advancements have led to a new form of entertainment for society. One of the soaring forms of this entertainment is video games. While the sale of games continue to rise at a drastic rate, game designers and the media focus the publics attention on violent video games, since it seems to currently be to the more attractive type of game, not only among the public, but the gaming industries as well

Tax Analysis Of Genworth Mortgage Insurance †myassintment.com

Question: 1. From your firms financial statement, list each item of equity and write your understanding of each item. Discuss any changes in each item of equity for your firm over the past year articulating the reasons for the change. 2. What is your firms tax expense in its latest financial statements? 3. Is this figure the same as the company tax rate times your firms accounting income? Explain why this is, or is not, the case for your firm. 4. Comment on deferred tax assets/liabilities that is reported in the balance sheet articulating the possible reasons why they have been recorded. 5. Is there any current tax assets or income tax payable recorded by your company? Why is the income tax payable not the same as income tax expense? Answer: Answer 1 The annual report of Genworth Mortgage Insurance Australia Ltd has shown three parts of the equity. Common Stock Other Accumulated profit Retained earnings or distributable profit Common Stock is also known as contributed capital. It is paid up capital which reflects the amount of cash and paid up and other assets that stakeholders had given to corporate in exchange for the shares or stock in company. It is evaluated that Common Stock has decreased equity capital by 40% since last four years. In 2013, Company was having AUD $ 2,074 million equity capital which decreased to AUD $ 1354 million. Reserve or retained earnings are the business profit which has been kept to strengthen the businesss financial position. This amount of capital is also known as accumulated profit which company has arranged from its earned profit throughout the time (Brigham and Ehrhardt, 2013). In addition to this, accumulated profit of company is negative which is not good indicator for company (Genworth Mortgage Insurance Australia Ltd, 2017). Equity (Amount in dollar million) ($M) 2017 2016 Common stock 1156 1354 Accumulated profit (471) (473) Retained earning 1133 1087 Total equity 4232 3833 Answer 2 It is evaluated that tax is the amount of money which is charged on the profit earned by company. Genworth Mortgage Insurance Australia Ltd has been paying high amount of tax and failed to manage effective tax planning program. However, since last two years, tax expenses of Genworth Mortgage Insurance Australia Ltd have gone down due to decreased in its annual income. In 2016, Genworth Mortgage Insurance company has paid income tax expenses of AUD $ 9 7 million which reduced to AUD $ 64 million in 2016. Particular(AUD $ in million) 2015 2016 Income tax expenses 97 67 Nonetheless, Company has decreased its tax payment by increased the tax deductible expenses and increasing the overall interest expenses. It is observed that company has increased the interest expenses which eventually reduced the tax payment to government (Bekaert and Hodrick, 2017). Answer 3 After going through the annual report of Genworth Mortgage Insurance Australia Ltd, it is considered that Companys tax expenses shown in balance sheet is not the same amount of tax rate times. Genworth Mortgage Insurance Australia Ltd has paid AUD $ 97 million tax expenses in 2017 which covers the entire deferred tax amount. At the same time, Tax rate times of Genworth Mortgage Insurance company has been computed by using accounting income* 30% tax rate, i.e. 156*30%. This amount is AUD $ 46.8 million. This would result to differences in tax expense shown in the financial statements and company tax rates accounting income (Garrett, Hoitash, and Prawitt, 2014). Explain why this Reason of differences between Companys tax expenses shown in balance sheet and amount of tax rate times on accounting income The treatment of charging tax on the earned profit of company is different as per the accounting rules and taxation rules and regulations. The tax expenses shown in the financial statement of company is computed as per the taxation rules and regulations and tax amount computed manually is based on the accounting income. The differences between two taxes arise due to main two reasons. First differences is related to items of revenue and expenses shown in the profit and loss account and the items which are considered as revenue, expenses and other expenses which deductible expenses as per the tax rules. Depreciation accounting, recording of donation and charging bed debts are different as per the accounting and income tax rules AASB-122. Answer 4 After going through the annual report of Genworth Mortgage Insurance Australia Ltd, it is considered that deferred tax assets is AUD $ 10 million. This deferred tax amount should be recognized and carried forward only to the limit that it is reasonably certainty that sufficient future taxable income against which deferred tax assets will be realised. It is observed that company has paid higher tax to government as per the income tax rule and regualtions (Kundakchyan and Zulfakarova, 2014). It is considered that accounting income and taxable income are not same and that is why, we see the recording of deferred tax assets and deferred tax liabilities in the books of accounts of company. For instance, if company finds that due to the difference between accounting and income tax provision, if company has charged higher tax revenue by considering accounting rules and regulations then all the excess tax payment will be shown as deferred tax assets. On the other hand, if company charged low er tax as per the accounting rules as compared to tax rules and regulations then difference in amount would be shown as deferred tax liabilities (Genworth Mortgage Insurance Australia Ltd, 2017). Genworth Mortgage Insurance Australia Ltd has shown Deferred tax amount in its assets side of balance sheet which reflects that company may take refunds from the government in case of changes in tax rules and regulations. Particular (AUD $ million) 2017 2016 Deferred tax assets 11 10 Answer 5 Current tax assets and other income tax payable by company It is considered that the current tax payable by company is zero in 2016. The income tax payable is recorded on the liabilities side of company which shows tax amount to be paid by company as per the tax rules and regulations given under AASB 122 (Laudon and Traver, 2013). The current tax assets reflect the amount which company might take from the government. In this case, Genworth Mortgage Insurance Australia Ltd has no current tax assets no any current tax liabilities. Deferred tax payment of company is AUD $ 10 million. Particular(AUD $ in million) 2016 2017 Income tax Expenses 86 67 Why income tax expenses is not same as the income tax payable The main reason is that income tax expenses charged on the profit of current year. On the other hand, income tax payable is the accumulation of outstanding tax which company will pay in future and shown on the liabilities side of balance sheet (Genworth Mortgage Insurance Australia Ltd, 2017). Answer 6 Is the income tax expense shown in the income statement same as the income tax paid shown in the cash flow statement? If not No, the incomes tax expenses, shown in the income statement are not same as the income tax payment shown in the cash flow statement. Why are the differences? Cash flow statement reflects the cash outflow and inflow of money in the current years. The cash flow of income tax in current year is AUD $ 88 million which covers all the tax payment by the company in current year. It may include tax for present and future period. On the other hand, tax payment shown in the profit and loss account is charged for the current year profit as per the taxation rules of AASB122. The cash flow statement reflects all the tax payment either related to current, previous and future year. On the other hand, tax charged in the income statement, is charged on the current year profit of company. The current tax payment shown in the profit and loss account is AUD $ 67 million. Answer 7 Treatment of tax in your firms financial statements Interesting thing about the recorded its entire tax amount The main interesting thing about the recorded its entire tax amount is related to recording of tax as per the accounting rules and regulation and income tax rules as per the AASB-122. It reflects the blockage of high amount of cash in the business. Surprising thing about the recorded its entire tax amount The main surprising thing about the Recording of its entire tax amount of Genworth Mortgage Insurance Australia Ltd is related to companys corporate governance program and recording process of tax in the annual report of company. Company can never have deferred assets and deferred liabilities at the same time in its balance sheet (Genworth Mortgage Insurance Australia Ltd, 2017). Difficulty in recorded the entire tax amount Genworth Mortgage Insurance Australia Ltdmay find difficult to record its deferred tax amount. It has no current tax payable and no current tax assets in its books of accounts. Stakeholders of Genworth Mortgage Insurance Australia Ltd, 2017may find difficult to bifurcate taxation amount by considering taxation rules and regulation as per AASB-122 and accounting rules and regulation (Genworth Mortgage Insurance Australia Ltd, 2017). New insight about the company account for the income tax The main insight about the company account for the income tax is related to how company formulate its financial statement as per the income tax rules and regulations. Company has zero amount of current tax payable and current tax assets in its books of account. References Bekaert, G. and Hodrick, R., 2017.International financial management. Cambridge University Press. Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning. Garrett, J., Hoitash, R. and Prawitt, D.F., 2014. Trust and financial reporting quality.Journal of Accounting Research,52(5), pp.1087-1125. Genworth Mortgage Insurance Australia Ltd, 2017, annual report, Retrieved on 21st January, 2017 from https://investor.genworth.com.au/Investor-Centre/?page=reports-and-presentations Kundakchyan, R.M. and Zulfakarova, L.F., 2014. Current issues of optimal capital structure based on forecasting financial performance of the company.Life Science Journal,11(6s), pp.368-371. Laudon, K.C. and Traver, C.G., 2013.E-commerce. Pearson.

Biology Lab Cellular Respiration Notes Essay Example

Biology Lab: Cellular Respiration Notes Paper Cellular Respiration Introduction Lab Objective: In this lab, we are testing how the process of cellular respiration is affected by temperature, and also how it is different between germinating and non-germinating peas. Cellular respiration is a catabolic process (breaks down organic material into usable cell energy) that produces ATP. The electron receivers are inorganic. Cellular respiration releases energy from organic material through chemical oxidation within the mitochondria of cells. Cellular respiration usually refers to the metabolizing of glucose, however carbohydrates, proteins and fats can also be metabolized. C6H12O6  + 6O2  > 6CO2  + 6H2O + 686 Kcal of energy/mole of glucose oxidized Cellular respiration can be measured by looking at the consumption of O2, the production of CO2, and the release of energy. PV=nRT is known as the inert gas law where: P is the pressure of the gas, V is the volume of the gas, n is the number of molecules of gas, R is the gas constant, and T is the temperature of the gas in degrees Kelvins. We will write a custom essay sample on Biology Lab: Cellular Respiration Notes specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Biology Lab: Cellular Respiration Notes specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Biology Lab: Cellular Respiration Notes specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This law is very important and we can infer many things when given some parts of the equation, for example: â€Å"if the number of gas molecules and the temperature remain constant, then the pressure is inversely proportional to the volume†, that is just one of the direct proportions. Also in this lab, potassium hydroxide (KOH) can be used to remove the CO2 produced during cellular respiration, therefore the change in volume in gas we see in our respirometer will be directly related to the amount of oxygen consumed by the peas. The reaction is: CO2 + 2KOH > K2CO3 + H2O Materials: 0 germinating peas, 20 dry peas, 225 glass beads (approx. ), 6 mL 15% potassium hydroxide, 2 water baths, 6 respirometers, 6 absorbent cotton balls, 6 nonabsorbent cotton balls, 50-100 mL graduated cylinder, thermometer, pipet, stopwatch, ice, food coloring, paper towels Methods: The first thing we did for this lab was set up 2 water bath/trays, one with water at room temperature and the other we kept at a constant 10 degrees Celsius by adding ice into the tray. We were also provided with 6 vials with steel washers, in which we labeled them 1-6. We then filled a graduated cylinder to 13 mL water ( we kept it constant throughout the lab . ) First we added 10 germinating peas into the graduated cylinder and then took a reading of the displaced water. We recorded this data, decanted the water, and placed the peas to dry on a paper towel. We repeated this process, but instead we added 10 non-germinating peas also with glass beads until the water level was the same as the germinating peas, and then placed them to dry on a paper towel. Next we repeated the process, but we added only glass beads until the water level was same as the germinating peas. We repeated the same steps respectively and set the second set of peas and beads aside for use in vials 4-6. For the next part of the lab we placed an absorbent cotton ball into each of the 6 vials and pushed each to the bottom of the vials. We then carefully added 1 mL of provided 15% potassium hydroxide (using pipets) to each of the cotton balls, after that we placed a piece of non-absorbent rayon on top of the KOH soaked cotton. With the first set of germinating peas, non-germinating peas, and glass beads we added them into vials 1-3 respectively. We added the second set of peas and glass beads into vials 4-6. We had graduated pipets with stoppers at the end provided. We then placed each stopper into each of the vials, creating a seal; and we then placed a washer over the pipet on top of the stopper (so that the vials are weighed down in the water baths later. ) After that we placed vials 1-3 into the room temperature water bath, with the pipet ends resting on the edge of the water tray, and placed vials 4-6 into the chilled water bath and allowed the vials (respirometers) to equilibrate for 10 minutes. After that we put one drop of food coloring into the exposed tip of each respirometer and waited 1 minute, and proceeded to turn each respirometer so that the graduation marks face up and fully submerge each respirometer into their baths and waited another 5 minutes. Now we began to read the respirometers (how much the dye moved) to the nearest 0. 01 mL and took the temperatures of each water bath. We took additional readings every 5 minutes for 30 minutes and recorded the readings and temperature in the data table provided. We then calculated the differences and corrected differences using the following formulas. We were only able to get 3 readings at a total of 10 minutes. Difference = (initial reading at time 0) – (reading at time X) Corrected difference = (initial pea reading at time – pea sea reading at time X) – (initial bead reading at time 0 – bead reading at time X) Results: |Germinating Peas |Dry Peas Beads |Beads only | Vials 1-3 TEMP (Celsius) |Time (Min) |Reading |Diff. |Corr. Diff. |Reading |Diff. |Corr. Diff |Reading |Diff. | |18 |0 |. 80 |- |- |1. 10 |- |- |. 65 |0 | |18 |5 |1. 45 |-. 65 |-. 65 |1. 10 |0 |. 05 |. 70 |-. 05 | |18 |10 |1. 75 |-. 95 |-. 90 |1. 10 |0 |. 05 |. 70 |-. 05 | | |15 | | | | | | | | | | |20 | | | | | | | | | | |25 | | | | | | | | | | |30 | | | | | | | | | |Vials 4-6 8 |0 |1. 65 |- |- |1. 05 |- |- |. 90 |- | |9 |5 |1. 65 |0 |. 1 |. 8 |. 25 |. 35 |1 |-. 10 | |9 |10 |1. 25 |. 4 |. 4 |. 5 |. 55 |. 55 |. 90 |0 | | |15 | | | | | | | | | | |20 | | | | | | | | | | |25 | | | | | | | | | | |30 | | | | | | | | | | | | | | | | | | | | |[pic] Data analysis: In this lab the vials with beads only serve as a control, because the beads do not go through cellular respiration. With the data from vials 1-3 we can see that the dye travelled the most in the respirometer with germinating peas, this is because in cellular respiration germinating peas require the most oxygen to survive and grow. The dye is travelling because as the oxygen is being consumed by the peas, the oxygen is being taken out and the pressure within the respirometer decreases; pulling the dye towards the respirometer. While non-germinating peas are also alive, they currently require much less oxygen to survive. In vials 4-6 from what I see looking at the non-germinating peas, the readings are smaller, meaning in a cold temperature setting cellular respiration is less efficient. The data from the germinating peas in the chilled water bath do not show this, however I think an error was made. Conclusion: From this lab I am concluding that a higher temperature means higher efficiency for cellular respiration. We can also see the differences in cellular respiration between germinating and non-germinating peas. In our lab the main error made was that I accidentally bumped the chilled water tray, moving the respirometers equilibrating inside the tray, therefore resulting in botched results. CELLULAR RESPIRATION ASSESSMENT QUESTIONS 1. The rate of oxygen consumed by germinating peas increases over time (at least in 1 of out data sets), meaning that they require a lot of oxygen to survive. . Three controls used in this lab are the temperatures of the water baths, the amount of KOH added to the vials, and the time intervals in which we recorded rates of oxygen consumption. 3. The water initially moved into the respirometer because we had to fully submerge the respirometer. I don’t think we could have avoided some water getting inside the graduated pipet. 4. The role of KOH is to prevent the release of CO2, but K2CO3 we see at the bottom of the respirometers. Without CO2, we can accurately measure how much oxygen is being used without the release of CO2 effecting those readings. 5. The KOH absorbs the CO2, therefore affecting the volumes within the respirometer. 6. Germinating peas consume more oxygen than non-germinating because they have a higher metabolic rate and need more oxygen in order to survive and grow. 7. The lower the temperature, the less efficient respiration was. 8. In aerobic respiration, the carbon atoms go into the CO2, the oxygen and hydrogen go into the H2O and the energy is turned into ATP. 9. Fermentation is a catabolic process that makes a limited amount of ATP from glucose without an electron transport chain and produces an end-product like ethyl alcohol or lactic acid. The two types of fermentation are alcoholic and lactic acid fermentation. Plants use alcoholic while animals use lactic acid. 10. 11. The breakdown of glucose involves glycosis, the Krebs cycle, and electron transport system. Glycosis occurs in the cytoplasm while the Krebs cycle and electron transport system occur in the mitochondria. 12. 1. b 2. c 3. a 4. c 5. c 6. c 7. a 8. b 13.

Leadership Paper on The One Minute Manager

Leadership Paper on The One Minute Manager The book ‚The One Minute Manager by Kenneth Blanchard, Ph.D. and Spencer Johnson, M.D. demonstrates three practical management concepts of being a One Minute Manager ‚someone who gets good results without taking much time (p.22) by story telling. The book begins with a young man who is seeking and wanting to learn an efficient and productive way of managing people. Interviewing with the One Minute Manager and the people work in the same organization, the young man reveals that the One Minute Manager has developed three processes for building a better manager and for increasing the productivity in the workplace. After he uncovers the three precepts, he finally becomes a One Minute Manager himself. The three concepts described in the book are One Minute Goal Setting, One Minute Praisings, and One Minute Reprimands.Refers to the book, One Minute Goal Setting is to make sure people know precisely what they are to do and what the manager expects.FeedbackOn the page 34, the steps o f One Minute Goal Setting are to agree on your goals and see what good behavior looks like. Then, to write out each of your goals on a single sheet of paper use less than 250 words. Next, read and re-read each goal, which requires only a minute or so each time you do it. Then, take a minute every once in a while out of your day to look at your performance, and finally, see whether or not your behavior matches your goal. The reason that the goals must to be write on one sheet of paper and less than 250 words because it is easy to be reviewed frequently, and goal seeks can easily keep their goals in mind. When the young man interviews Mr. Trenell in the company, he tells the...

The impact of e-business on an organisation Dissertation

The impact of e-business on an organisation - Dissertation Example Organizations all over the world have taken the help of various methods to facilitate the operations and expansion of their business. With the development of Information and Communication Technology, firms have chosen to conduct a large part of their business activities through e-commerce. This has generated a new area of interest among financial researchers. Analysts have been curious to know the impact of the introduction of e-commerce on an organization. They have also been interested in comparing the firms’ business functioning in the earlier days with that in the new technological era. The introduction of e-commerce in corporations has brought about significant changes in their operations. The new technologies have enabled firms to undertake a larger volume of business with the help of the same resources.Service organizations are now able to reach out to a wider range of customers. The new ICT methods have facilitated a more efficient functioning of the overall activities of firms. For this reason, it is important to evaluate the impact of e-commerce on an organization. Therefore, this paper has chosen to undertake a research on this subject. The Indian banking sector has been currently been witnessing an ICT revolution. Most of the banks have adopted new technological methods to improve the efficiency of their existing operations and also to expand their business among a larger spectrum of the population. Recently the HDFC Bank has implemented a multichannel integration program across its business operations.... or choosing the project topic area Organizations all over the world have taken the help of various methods to facilitate the operations and expansion of their business. With the development of Information and Communication Technology, firms have chosen to conduct a large part of their business activities through e-commerce. This has generated a new area of interest among financial researchers. Analysts have been curious to know the impact of the introduction of e-commerce on an organization. They have also been interested in comparing the firms’ business functioning in the earlier days with that in the new technological era. These issues have urged analysts to undertake relevant research in this domain. The introduction of e-commerce in corporations has brought about significant changes in their operations. The new technologies have enabled firms to undertake a larger volume of business with the help of the same resources. Service organizations are now able to reach out to a w ider range of customers. The new ICT methods have facilitated a more efficient functioning of the overall activities of firms. For this reason, it is important to evaluate the impact of e-commerce on an organization. Therefore, this paper has chosen to undertake a research on this subject. Reasons for choosing the particular organization-HDFC INDIA The Indian banking sector has been currently been witnessing an ICT revolution. Most of the banks have adopted new technological methods to improve the efficiency of their existing operations and also to expand their business among a larger spectrum of the population. Recently the HDFC Bank has implemented a multichannel integration program across its business operations. Under this project, the bank has integrated its branches, the ATMs, the POS, the

ALFRED THAYER MAHAN Essay Example | Topics and Well Written Essays - 750 words

ALFRED THAYER MAHAN - Essay Example Commissioned as a Lieutenant in 1861, Mahan served the Union in the American Civil War as an officer on Congress, Pocahontas, and James Adger, and as an instructor at the Naval Academy. In 1865 he was promoted to Lieutenant Commander and then to Commander (1872), and Captain (1885). Despite his success in the Navy, his skills in commanding a ship was not exemplary, and a number of vessels under his command were involved in collisions, with both moving and stationary objects. With strong affection for old square-rigged vessels, he did not like smoky, noisy steamships of his times and he tried to avoid active sea duty. On the other hand, the books he wrote ashore made him arguably the most influential naval historian. In 1885, he was appointed lecturer in naval history and tactics and the Naval War College. It was here he began researching and writing his lectures. He later became the president of the Naval War College and sometime in 1887, he became acquainted with a young visiting lecturer named Theodore Roosevelt, who would later become the president of the United States. During this period Mahan organized his Naval War College lectures into his most influential books, The Influence of Sea Power upon History, 1660–1783, and The Influence of Sea Power upon the French Revolution and Empire, 1793–1812, published in 1890 and 1892, respectively. Some of his other noteworthy works include Life of Farragut (1892), The Life of Nelson, the Embodiment of the Sea Power of Great Britain (2 vols., 1897), Sea Power in its Relation to the War of 1812 (1905), and From Sail to Steam (1907), the last a book relating to his own career. In his later years he also wrote many articles for the magazine s, and out of them were formed several volumes of essays. Mahan believed that control of seaborne commerce was the determining factor to domination in war. It emphasized that if one combatant could deny the use of the sea to the other party, then the economy of the other side would

Great Expectations, Romeo and Juliet and To Kill a Mocking Bird Essay Example for Free

Great Expectations, Romeo and Juliet and To Kill a Mocking Bird Essay Great Expectations, To Kill a Mocking Bird, and Romeo and Juliet are all very diverse pieces of literature. Each piece of literature is unique to one another, but they all share common characteristics and themes. All of the works include a key character that gains understanding of himself resulting from events in his life that caused confusions or prejudice. Pip, the main character of Great Expectations, learns a great amount resulting from confusion in his life. His confusion is caused by his love for Estella, a beautiful and proper girl of the upper-class. Pip becomes intrigued by Estella the moment Ms. Havisham, Estellas guardian, has him over to visit. Ms. Havisham encourages and strengthens Pips feeling for Estella by always reminding him of Estellas beauty and intelligence. As Pip grows older, his love for Estella never fades. Pip becomes confused when Estella makes him think that he may have a chance with her when in reality she doesnt love him at all. Estella is incapable of loving because Ms. Havisham taught her to hide her affection and love and to never open up to a man. Once Pip realizes that he will never marry Estella he learns never to set his mind on one thing and that he must keep an open mind. Jem, the main character of To Kill a Mocking Bird, learns a lot from the prejudice he must experience in his life resulting from a trial his dad is involved in. Jems dad is defending a black man who was accused of raping a young girl in town. This is especially hard for Jem because he is growing up in a very racist southern town and time. Even though the majority of the people in the town know the black man is innocent, his color causes them to discriminate against him and accuse him as being guilty. The things Jem must experience as a result of the trial, such as getting beat up by a grown man, teach him many things about his life. He learns to give every person a chance no matter what their race, gender, or any other classifying features are. Most importantly, Jem learns to never cower down from what he believes in and to never give up. Juliet, the main character of the play Romeo and Juliet, also learns a lot from the confusion in her life. Romeo and Juliet fall in love at first sight. Unfortunately Romeo and Juliet must express their love in secret  because their families are arch enemies. Juliet becomes confused a number of times throughout the play because she is put in the position of choosing between her lover and her family. For example, when Romeo kills Juliets cousin, she doesnt know who to side with. Juliet decides to go against her family and quickly forgive Romeo. She figures love is the most important thing. Juliet learns that to be happy you must follow your heart. Even though the play ends in tragedy, the only thing that would make Juliet happy was to be with Romeo, even if it was in the afterlife. As one can see Pip, Jem, and Juliet all learned important lessons from their experiences. The confusion in Pip and Juliets lives and the prejudice in Jems cause them all to come to conclusions about themselves and their lives. Overall, the lessons each character learned helped them to become a better person who was more aware of himself.

Overpopulation Essay -- Earth´s Population

There are 6 billion human beings on the face of the Earth. According to our best estimates, there are somewhere between three and seven times more people than this planet can possibly maintain over a long period of time. Non-renewable resources are being used at an incredible rate, and we are destroying the capability of the planetary ecosystem to renew the supply of renewable resources. The worse however is yet to come. We need to realize the necessity of a population plan which will make our future more optimistic. This plan must be based on the fact that the control of the rapid population growth is necessary globally; otherwise, earth’s environment will be put into greater danger, the overexploitation of natural resources will continue and poverty will rise in most of the world’s countries. Rapid population growth is a huge threat to the environment. We consume materials and energy from earth and then return heat and wastes to earth, but the environment can only handle so much waste before serious effects on humans are seen. As human numbers increase, deterioration of water quality and destruction of animal and plant communities increase too. The serious effects of population growth apply even on the protected locations of this planet. Rapid expansion of human numbers also causes overexploitation of natural resources and provides pressure on food supplies. As a result it will not be long until we observe a remarkable decline in our living standards. Land, forest and wa...

Always Logistics Case Study Essay

Always Logistics is looking to perform a forensic accounting audit on their financial statements, in particular to accounting periods ended in the last five years. Mr. Jim Gallbally, has claimed authority to oversee the fraud concern over the Company’s profit-sharing incentive for its administrative-level employees via a whistleblower account, and this would require a study on their sales revenues data and their internal control systems. The intention of the assurance engagement is to supplement the fraud concern being raised by Mr.Gallbally to the senior management of the Company. Moreover, he intends to apply a ‘full force of the law’ to those staff who have ‘purposefully inflated revenue inflow for personal financial gain’, should the claims were to be founded. I am expecting your full interest with this engagement, and you may extend your intention to this engagement via the contact details that I will provide. I have attached the details of my initial discussion with the client and our conditions of acceptance prior to the undertaking of such engagement. Attachments: Details of the Interview conducted with Mr. Jim Gallbally, May 2010; Conditions of Acceptance for the Assurance Engagement, May 2010 Attachment 1: Details of the Interview conducted with Mr. Jim Gallbally, May 2010 †¢ A substantial annual performance bonus is paid to each divisional manager based on individual outputs as well as total company performance. †¢ There is a profit share scheme for all non award (administrative) level employees of Always. †¢ The Chairperson of Always is Margot Hellicar. †¢ A stock broking firm, Warm, Symes and Co is actively canvassing senior employees of Always to invest in the company by taking out loans which may be subject to margin calls. Some board members have been known to speak favourably of such loans. A healthy demand for Always stock has seen their share price outperform the market index for the past four years. †¢ Always is divided into divisions based on each state or territory. Depots are located in all states and the Northern Territory with Canberra depot part of the NSW operation. These depots have about 5-8 staff in each location being a senior manager, two financial or clerical staff with the rest being award level depot receipt and delivery staff. †¢ Head Office in Brisbane has 10 administrative staff and is where the CEO and CFO are located, along with the computer system and all the company financial records. †¢ The company has had some tight cash flow issues over the past few years but always manages to survive though the support of their bankers or through finding new delivery contracts, particularly in the Northern Territory and North West Queensland. Conditions of Acceptance 1. The report would consist of the assessment of the Company’s internal control systems, and the soundness of the financial statements and supplementary disclosures issued in the last five years, and will not be of opinion of the auditors. Should there be an opinion that will arise in the course of the report and analyses, a supplementary report will be issued in compliance of the auditing standards; 2. The report would consist of material factors to the actual bonuses amounts and managerial judgement with regard to the issuance of annual bonuses to its administrative-level employees; 3. The auditors will remain their professional independence with regard to the conduct of the audit, as in accordance to section 3. 5 of Professional Independence code of the Forensic Accounting Standards (APES 215); 4. The report will be in compliance with the International Auditing Standards and Forensic Accounting Standards (APES 215), and determine the accounting principles compliance in relation to the Australian Accounting Standards Board; 5. The auditors will maintain their professional competence and take due care in the performance of their work in accordance with Section 130 Professional Competence and due Care of the Code (3. 11) of the Forensic Accounting Standards (APES 215); 6. The confidential information acquired or have deliberated during the course of the audit shall only be used in the professional performance of the audit done and therefore proper permission must be acquired in accordance to Section 140 of the Forensic Accounting Standards (APES 215). ENGAGEMENT LETTER To the Chairman of the Board Margot Hellicar (or the appropriate senior management or board of directors) of Always Logistics: As requested by several of your shareholders, notably Mr. Jim Gallbally, we will conduct an audit of Always Logistics’s financial records, in particular, your cash flows, sales revenue records and notes to the financial statements for the last five years then accounting year ended December 31. We would like to express our acceptance and have understood the terms of this engagement by the issuance of this letter. Our audit will be conducted with the intention of providing an objective perspective on the financial statements and the financial performance of your Company for the last five years from accounting period ended December 31, 2009, and the recent concerns pertaining to your profit-sharing incentive lauded by significant numbers of your shareholders. We will accept the engagement offered and conduct the requested audit in accordance to the following accounting and auditing standards: the International Auditing Standards, the Accounting Professional and Ethics Standards (APES), and the International Standards of Assurance Engagements. The following will be used as to outline the engagement to be undertaken, and that the audit is in conforme with auditing criteria that may or may not be contested in a legal proceeding. The following is also to properly address the allegations of your administrative divisions misconstruing financial numbers that may be material to possible misstatements on your sales revenues and your overall financial status for the last five years. The audit will include examining evidence to be acquired supporting the amounts and disclosures to the sales revenues, and also the data being used of your administrative divisions on a test basis, and assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. With regard to the possible limitations and the nature of the test that will be conducted in the duration of the engagement, there will be auditing risks that there will be misstatements that may be material enough will not be detected. This is due to the inherent limitations that has and is present of the accounting and internal control systems your company has adopted for your business operations. As such, we would like to express our intention to use audit reports from previous auditors, work of persons of interest, or your internal auditors, if there were any conducted prior to this engagement, for comparison purposes and to alleviate us in confounding such allegations lauded against the financial status of your Company. However, we would like to stress that because of the necessity that may arise to use previous audit reports or documents of a similar standing, the overall assessment will now be our responsibility, and will be subject to any repercussions, legal or otherwise, towards the result of the assessment. In addition to our auditing report for the purpose of this engagement, we expect to provide you with a separate letter or document on any material weaknesses in the accounting and internal control systems that your company has adopted that we have come to be of concern of in the duration and the completion of our audit. However, we would like to restate that as this is not the purposeful intention of the audit, this supplementary document may or may not be of use that may demonstrate the effectiveness of your current accounting and internal control systems, and that it would be your decision on whether to act upon our observations for the purpose of amending or ratifying your current accounting and internal control systems, with regard to the conclusion of the engagement. In compliance with the Forensic Accounting Standards, the working papers prepared in conjunction with our audit are the sole property of the auditing firm and constitute confidential information that is privy to the firm and to your Company. They will be retained by our auditing firm in accordance with our firm policies and procedures. However, we will grant release of the working papers via a request from a regulator or a person of authority in the context of the rule of law. The regulator may produce photocopies or replications of the report and may ultimately decide to distribute the copies or replications to other parties of interest, including government agencies. The responsibility for the preparation and adequate disclosure of the financial statements to be procured as requested is that of the management of Always Logistics, either by its financial or accounting department, the board of directors, or any outfit or department that represents the Company. This includes any maintenance of adequate accounting records and internal controls, the selection and justification of the accounting policies to be applied, the application of accounting policies, the safeguarding of assets of the company, and other supplementary or aggregate data that would further assist us in our audit. In line with this, we duly request a written confirmation from you, the board of directors or the senior management, regarding representations concerning the audit to be conducted in the matter of transparency and the rule of law. Should you intend to publish our comprehensive and conclusive audit report on your financial statements and administrative operations with regard to the allegations of sales revenues padding activities, we require you to produce a printers’ proof or masters’ copy for review or approval prior to the final print and distribution of the said report. We are looking forward to the company’s full cooperation from your staff and/or personnel who will be involved for the procedural completion of this engagement, and that we fully entrust the responsibility from your good company that all requested and mandatory documents, including its supplementary or aggregate papers, and systems access will be made available to us with regard to the conduct of the engagement. Our auditing fees, which will be classified as working progress or works in progress in your accounting journals and general ledger, will be based on the time that will be spent by our accountants assigned for the procedural completion of the engagement plus outright yet necessary expenses. We will use the Company’s staff at any possible time or event to assist us in the conduct of the schedules to be followed as per process regarding the audit and the analyses of the accounts and business units in question. We believe that this would alleviate us with the time requirements, the timely or rather immediate conclusion of the engagement, and the savings that will be generated and beneficial for you with regard to the audit fees. This document will be effective for the time being of the engagement unless the agreed party will be making changes, cancel the engagement, or if the said engagement will be interrupted by a rule of law. Kindly affix your signature and forward the attached copy of this document to signify your understanding and agreement of the engagement.

Film Analysis Save The Last Dance - 2642 Words

The media focuses a lot on the concept of race; as a result, it generates knowledge and popular discourses about racial issues. People learn about racial prejudices and privileges through the media (Cammarota, 2011). Detailed analyses of discursive examples can help show and reconstruct the discursive production and reproduction of racial discourses in the media. Therefore, I will use critical discourse analysis (CDA) to critically analyze a movie titled Save the Last Dance within the framework of race using the CDA tools utilized by Huckin (1995) in Discourse Analysis. Using CDA, this article aims to deconstruct the racial discourses represented in Save the Last Dance by directing attention to some of the ways the movie portrays popular discourses and social imaginations of race. I will discuss the implications that the images of race in the movie are generating and putting out on larger, on-going dominant discourses. I will also discuss the significance of my analysis. Before I sta rt the analysis, it is essential to understand both the meaning of race and CDA, but also how CDA can be used to deconstruct racial discourses. While it is true that some people have different skin color, there is no biological basis for racial classification. Geneticists point out that the physical traits used to classify people into different races (skin color, eye color, hair texture, facial features) are more varied within a race than between races (Mukhopadhyay Henze, 2003). As seen inShow MoreRelatedFilm Analysis : Save The Last Dance And Take The Lead2698 Words   |  11 PagesWhen thinking of a specific type of dance, the vast majorities of the time people generally relate and direct the art form to a certain type of culture or race. As times develop and cultures start to merge, people tend to try and get to understand other diversities. This happens especially when we look at various forms of dance, where the people of origin are no longer the only ones who strictly perform it. Shown in the movies â€Å"Save the Last Dance† and â€Å"Take the Lead† both show a great deal of racialRead MoreAvatar: Rac e, Gender, and Stereotypes1417 Words   |  6 PagesAvatar: Race, Gender, and Stereotypes Avatar uses a variety of film genres and styles. One of the styles is the Cowboys versus Indians theme. It is clear that Avatar is a product of post-colonialism: it shows the Navi as the relatively harmless yet environmentally respectful and spiritually in tuned indigenous population, while the humans are a corporate military whose only goal is mine the resources of Pandora. The film presents an anti-military narrative. 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Growing up, I used to watch The HistoryRead MoreA System of Failure Essay2247 Words   |  9 PagesSuperman rescues a school bus full of children hovering off the Golden Gate Bridge. Flashing forward to present day America reveals a nation filled with weak educators, extreme budget cuts and very much in need of the same Man of Steel to swoop in and save the day. In these dire times, America can’t survive off muscles any longer. Jobs for middle class development are limited; manufacturing jobs have gone overseas, the agriculture industry depends large upon immigrant workers and the professional sectorRead More Mercutio as Catalyst in Shakespeare’s play, Romeo and Juliet2317 Words   |  10 Pageswe must have you dance† (I.iv.13). He playfully pushes Romeo to â€Å"borrow cupid’s wings / And soar with them above a common bound† (I.iv.17-18) and advises his friend that â€Å"If love be rough with you, be rough with love. / Prick love for pricking, and you beat love down† (I.iv.27-28). These lines demonstrate Mercutio’s characteristic need for urgency and action. â€Å"Romeo by contrast characteristically replies that he is unable to comply with his friend’s exhortations—he won’t dance, don’t ask him—andRead More Dances With Wolves Analysis Essays2123 Words   |  9 PagesDances With Wolves Analysis The movie Dances With Wolves was produced in 1990 and directed by Kevin Costner who starred as the main character. Dances with Wolves tells us the story of a white man who gets acquainted with the Sioux, who learns to love and respect them as valuable people with a culture and who discovers how wrong white peoples preconceived ideas about Native Americans are. A sense of adventure and drama is the feeling Dances with Wolves gives us. With this movieRead MoreJames Browns Influence on Michael Jackson2548 Words   |  11 Pages1. 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