What Role does Bundle Sheaths Play in C4 Plants Essay

What Role groups Sheaths Play in C4 Plants - Essay Example Group sheath cells are the significant site of refixation of the CO2 and C4 corrosive decarboxylation. The mesophyll cells additionally concentrate the CO2 and send it to the pack sheath cells. NADP-malic catalyst (NADP-ME) and phosphoenolpyruvate carboxykinase (PCK) are communicated in the group sheath cells of the C4 plants. They are the significant chemicals liable for the refixation of the CO2 from the C4 corrosive. (Nomura et al. 2005). In C4 leaves, each vein is encircled by a ring of the pack sheath cells encompassed again by the mesophyll cells. These pack sheaths have the chloroplasts organized outwardly with the huge starch granules and unstacked thylakoid layers. In the pack sheath cells ribulose-1,5-bis-phosphate carboxylase/oxygenase (Rubisco) compound gathers broadly. The particular chemical action can be effectively dictated by utilizing the non fluid fractionation procedures and heartbeat marking strategies. (Majeran et al. 2005).

Coming through

Coming Through SlaughterTab/Tab/ Coming Through Slaughter composed by Michael Ondaatje recounts Buddy Bolden's plummet into his own hellfire. Ondaatje's epic is loaded with workmanship and excellence and recounts to the narrative of an artist, who was superb in his time whose work affected the music of a few later ages. It is an account of a craftsman who attempted to rise above life's tragedies and who endured with despair, franticness, dejection, and the violence of life. The epic communities on Buddy Bolden, a New Orleans cornet player, and early jazz virtuoso, who dropped far out for a long time and afterward made a triumphant however fleeting return, before kicking the bucket in a shelter. In Coming Through Slaughter, Buddy Bolden battled to live between an open and a private and to manage the strains among impulse and cognizance. Bolden's feelings are best found in his music, which is an unmistakable type of the blues that communicates the battles that continually encompassed him.First Street, Central City New Orleans. Pal Bold...Bolden is the distanced and detached craftsman incapable to live inside the structures of request and control. The steady requests that crowds makes on him drives Bolden into craziness. These are the requests that had caused a change in Bolden's character. In the event that solitary he had known the mischief in these requests, he would have had the option to secure himself. Rather, it wrecked his life and career.Russell 2All of Buddy's crowds are narrow minded, and all have their own needs from Buddy. Every assumes a job in Buddy's life, causing it to appear as though he is the most notable individual in their lives. While all have their own enthusiasm for mind. For Webb, quite a while companion, Bolden doesn't exist as a private individual with private needs, yet just as an open individual. Webb was the main individual who scanned for...

The Efficiency-Wage Theory in Economics

The Efficiency-Wage Theory in Economics One of the clarifications for auxiliary joblessness is that, in certain business sectors, compensation are set over the balance wage that would bring the flexibly of and interest for work into balance. While the facts demonstrate that worker's guilds, just as the lowest pay permitted by law laws and different guidelines, add to this wonder, it is additionally the situation that wages might be set over their balance level deliberately so as to expand specialist profitability. This hypothesis is alluded to as the proficiency wage hypothesis, and there are various reasons that organizations may think that its gainful to act along these lines. Decreased Worker Turnover As a rule, laborers dont show up at a new position knowing all that they have to think about the particular work included, how to work successfully inside the association, etc. In this way, firms invest a considerable amount of energy and cash raising new workers to an acceptable level with the goal that they can be completely profitable at their occupations. Moreover, firms spend a ton of cash on selecting and employing new specialists. Lower specialist turnover prompts a decrease in the expenses related with enrolling, recruiting, and preparing, so it tends to be justified, despite all the trouble for firms to offer motivating forces that diminish turnover. Paying specialists more than the harmony wage for their work showcase implies that it is progressively hard for laborers to discover proportional compensation in the event that they decide to leave their present occupations. This, combined with the way that its likewise less appealing to leave the work power or switch businesses when wages are higher, suggests that higher than balance (or option) compensation give representatives a motivating force to remain with the organization that is treating them well monetarily. Expanded Worker Quality Higher than balance wages can likewise bring about expanded nature of the laborers that an organization decides to enlist. Expanded specialist quality comes by means of two pathways: first, higher wages increment the general quality and capacity level of the pool of candidates for the activity and help to win the most gifted laborers from contenders. (Higher wages increment quality under the supposition that better quality laborers have better outside circumstances that they pick rather.) ​ Second, better paid laborers can deal with themselves better as far as nourishment, rest, stress, etc. The advantages of better personal satisfaction are frequently imparted to managers since more beneficial workers are typically more gainful than unfortunate representatives. (Fortunately, laborer wellbeing is getting to a lesser degree a significant issue for firms in created nations.) Laborer Effort The last bit of the effectiveness wage hypothesis is that laborers apply more exertion (and are henceforth progressively beneficial) when they are paid a higher pay. Once more, this impact is acknowledged in two distinct manners: first, in the event that a laborer has a curiously decent arrangement with her present boss, at that point the drawback of getting terminated is bigger than it would be if the specialist could simply get together and find a generally identical line of work elsewhere. On the off chance that the drawback of getting terminated if progressively extreme, a discerning specialist will work more earnestly to guarantee that she doesnt get terminated. Second, there are mental reasons why a higher pay may instigate effortâ since individuals will in general favor buckling down for individuals and associations that recognize their value and react in kind.

Design And Positioning Schools Of Strategy Essay

Plan And Positioning Schools Of Strategy - Essay Example As indicated by the examination ten schools of methodology have alternate points of view regarding the matter of system. These speak to various ways of thinking on vital arranging and detailing. The ten schools of technique are configuration school, arranging school, situating school, pioneering school, intellectual school, learning school, power school, social school, natural school, and the design school. The structure school of procedure characterizes methodology arrangement as a procedure of origination. Configuration school of technique proposes a system that matches outer open doors with interior capacities. The position school of methodology characterizes system as positions in the financial commercial center which are conventional and normal. Technique ought to likewise be planned, remembering existing and future contenders. The pioneering school of system sees procedure making as a visionary procedure. Likewise this school makes the CEO as the fundamental formulator of the p rocedure. The arranging school of technique recognizes methodology making as a conventional procedure which requires a mechanical and orderly procedure of system definition with no or little inventiveness. The psychological school sees procedure making as a psychological procedure and takes contribution from various ideas of brain research. This school is generally applied in nature. The taking in school weights on gaining from past understanding and in this way observes procedure making as a rising procedure. The force school of procedure contends that haggling between various force holders inside the association is a significant piece of technique plan. ... The position school of system characterizes procedure as positions in the financial commercial center which are nonexclusive and normal. System ought to likewise be planned, remembering existing and future contenders. The enterprising school of technique sees methodology making as a visionary procedure.( Mintzberg, et al, 2002). Likewise this school makes the CEO as the fundamental formulator of the procedure. The arranging school of procedure distinguishes technique making as a proper procedure which requires a mechanical and methodical procedure of system definition with no or little inventiveness. The intellectual school sees methodology making as a psychological procedure and takes contribution from various ideas of brain research. This school is to a great extent reasonable in nature. The taking in school weights on gaining from past understanding and along these lines sees methodology making as a developing procedure. The force school of technique contends that haggling between various force holders inside the association is a significant piece of procedure detailing. The natural school sees methodology making as a receptive procedure that is subject to the outside condition. The social school of methodology calls for bunch work in plan of procedure. At long last, the arrangement school of system sees procedure making as a procedure of change. The various schools of methodology can be gathered into three bigger gatherings (Mintzberg, et al 2002). The main gathering is prescriptive in nature and comprises of configuration, arranging, and situating schools. This gathering tells how a procedure ought to in a perfect world be made. The subsequent gathering tells how methodology is made and includes innovative, intellectual, learning, power, social, and ecological

SIPA Decisions What Happens If You Are Not Admitted COLUMBIA UNIVERSITY - SIPA Admissions Blog

SIPA Decisions What Happens If You Are Not Admitted COLUMBIA UNIVERSITY - SIPA Admissions Blog Each year, the admissions office receives thousands of applications for 400 spots. This means that unfortunately, we are in the difficult position of rejecting some qualified applicants who would surely add to the vitality of our community. Here are some of the reasons we did not accept applicants for this admissions cycle: Not enough work experience: As we have emphasized, we really do look for applicants who have worked at least 2-3 years, preferably in a policy-related field. We have found that more experienced students are able to contribute their wealth of experience and knowledge with their classmates, which makes for a more well-rounded entering class. Weak demonstration of quantitative skills: All SIPA students are required to take microeconomics, macroeconomics, and statistics as part of the school’s core curricula. Depending on one’s chosen concentration, he or she may have to take more rigorous quantitative classes. Because of this, it is critical that applicants demonstrate some proficiency or experience taking such classes. Grades/GRE scores: We know that undergraduate classes may have been a long time ago, or that you didn’t have time to adequately prepare for the GRE. However, we have to take these records of your past academic achievement seriously, as they are oftentimes the best indicators of future academic success. While a low grade here and there is permissible, a smattering of poor classroom performances will force us to take pause. Lack of English proficiency: We really value having a diverse student body, with roughly half of our students hailing from overseas. However, it is imperative that all of our students are able to take classes and communicate fluently in English. Oftentimes, we feel that a candidate has great credentials, but his or her English language abilities are not sufficient. This is reflected in a low TOEFL score, or poorly-written personal statement. Unclear personal statement: This is arguably the most common reason we choose not to admit applicants. We regularly receive applications from great candidates who don’t seem to know quite what they want to do with their lives. This is okay! But…in order to maximize the value of a SIPA degree, we are really looking for students who are both driven and focused. Unlike one’s undergraduate years, where he or she likely had the opportunity to take classes in a host of subjects, time and space for exploration is far more limited in graduate school. We want students with concrete objectives and drive to take them where they want to go.   And we want SIPA to be the right place for you. Again, we are sorry we can’t admit all of our wonderful applicants! We do encourage re-applying when one feels he or she is better equipped to attend, but we want to point out that there is a maximum of three times that one can apply to a specific degree program. Unfortunately, we cannot provide immediate feedback on specifically why one’s application was not accepted (sadly our staff’s time constraints make this impossible right now).   But you are welcome to email us during the summer for specifics on how to improve your application. Good luck!   And stay positive.

Waitlisted How to Turn Your Maybe into a Yes

â€Å"Waitlisted? How to Turn Your Maybe into a Yes  is an excerpt from  MBA Admission for Smarties: The No-Nonsense Guide to Acceptance at Top Business Schools, by Linda Abraham and Judy Gruen. Landing on a waitlist can be a nerve-wracking experience. As a result, sometimes waitlisted applicants let their anxiety or disappointment get the better of them. Many adcom members complain of applicants who react emotionally and behave in ways that are demanding, rude, disrespectful or otherwise inappropriate, either in their emails, calls, or even unscheduled drop-in visits to their offices. There may be 200 or more waitlisted applicants at your school, and these types of responses do not demonstrate perseverance; they reveal immaturity and lack of judgment. This behavior is duly noted and will work against you. If you are waitlisted, take heart: the school is still very interested in you. You’re still a contender. To maximize your chances of turning your waitlist status into an acceptance, follow the school’s instructions precisely: Send what they ask for, and don’t send what they don’t want. What Should You Include in Your Update/Waitlist Letter? Update letters should be short – no more than two pages. Keep the letter focused on what you have accomplished since applying. This and additional letters of support will show the adcoms that you are a stronger applicant now than when you first applied. Open with a brief thank you for continuing to consider your application and reiterate your commitment to the school and your belief that its philosophy and approach fit your educational preferences and goals. The rest of the waitlist letter and additional letters of support should focus on three critical areas: Updating your qualifications Report any and all substantial achievements since applying: earning a promotion, assuming additional responsibilities at work, or taking notable initiatives in or outside of work. Have you had an article published? Earned a patent? Launched a business? Led a notable project at work? When possible, highlight new accomplishments not previously discussed in your application. Ideally, you should relate these new achievements to some of the themes or experiences you addressed in your essays. Steps you have taken to ameliorate weaknesses Reinforce the idea that you are working to strengthen a weak spot in your profile. For example, if you enrolled in Toastmasters to improve your communications skills, specify that you joined the group two months ago. Tell them what you are gaining from the experience, but do not say you have taken this step because you are concerned about your low verbal score or substandard grades. If you had a low GPA in quant subjects, did you take an accounting class and earn an A? Have you raised your GMAT score? Have you taken a leadership position in community service, which you had neglected since college? Report other specific plans for additional classes, including when and where you plan to take them, and state your willingness to enroll in any additional courses or follow any additional instructions that the school recommends or provides. Emphasizing your fit with the school Continue to prove fit by explaining what else you have done to further your knowledge of their program and build your network there. You may already have mentioned in your application or in an interview how the school’s philosophy and approach match your educational preferences and goals, so in a waitlist letter, cite new examples that illustrate this match. For example, if you have visited the campus (post-submission), mention which class you sat in on, who taught it, and what your impressions were. Similarly, mention recent email exchanges with alumni or students. What new aspect of the program that jives with your interests have you discovered through these connections? Investing in connecting with the school, its students, and resources will help drive home the message that this school is the best place for someone with your post-MBA goals. MBA admissions directors want waitlisted applicants to show passion, but not obsession. Follow these steps, and you can be sure that schools will respond to this extra personal effort, provided that your sincerity is matched by an equal measure of professionalism and courtesy. You want your waitlist letter to be as compelling as possible. Check out our Waitlist Services and work one-on-one with a dedicated advisor who will help you jump from the waitlist to that coveted acceptance pile. Learn more about how we can help you get ACCEPTED. ; For 25 years, Accepted has helped business school applicants gain acceptance to top programs. Our outstanding team of MBA admissions consultants features former business school admissions directors and professional writers who have guided our clients to admission at top MBA, EMBA, and other graduate business programs worldwide including Harvard, Stanford, Wharton, Booth, INSEAD, London Business School, and many more.  Want an MBA admissions expert  to help you get Accepted? Click here to get in touch! Related Resources: †¢ Linda Abraham’s 6 Tips for Waitlisted Applicants †¢Ã‚  You Can Get Accepted Off the Waitlist! Here’s How †¢ 5 Things the Adcoms Hate Waitlisted How to Turn Your Maybe into a Yes â€Å"Waitlisted? How to Turn Your Maybe into a Yes  is an excerpt from  MBA Admission for Smarties: The No-Nonsense Guide to Acceptance at Top Business Schools, by Linda Abraham and Judy Gruen. Landing on a waitlist can be a nerve-wracking experience. As a result, sometimes waitlisted applicants let their anxiety or disappointment get the better of them. Many adcom members complain of applicants who react emotionally and behave in ways that are demanding, rude, disrespectful or otherwise inappropriate, either in their emails, calls, or even unscheduled drop-in visits to their offices. There may be 200 or more waitlisted applicants at your school, and these types of responses do not demonstrate perseverance; they reveal immaturity and lack of judgment. This behavior is duly noted and will work against you. If you are waitlisted, take heart: the school is still very interested in you. You’re still a contender. To maximize your chances of turning your waitlist status into an acceptance, follow the school’s instructions precisely: Send what they ask for, and don’t send what they don’t want. What Should You Include in Your Update/Waitlist Letter? Update letters should be short – no more than two pages. Keep the letter focused on what you have accomplished since applying. This and additional letters of support will show the adcoms that you are a stronger applicant now than when you first applied. Open with a brief thank you for continuing to consider your application and reiterate your commitment to the school and your belief that its philosophy and approach fit your educational preferences and goals. The rest of the waitlist letter and additional letters of support should focus on three critical areas: Updating your qualifications Report any and all substantial achievements since applying: earning a promotion, assuming additional responsibilities at work, or taking notable initiatives in or outside of work. Have you had an article published? Earned a patent? Launched a business? Led a notable project at work? When possible, highlight new accomplishments not previously discussed in your application. Ideally, you should relate these new achievements to some of the themes or experiences you addressed in your essays. Steps you have taken to ameliorate weaknesses Reinforce the idea that you are working to strengthen a weak spot in your profile. For example, if you enrolled in Toastmasters to improve your communications skills, specify that you joined the group two months ago. Tell them what you are gaining from the experience, but do not say you have taken this step because you are concerned about your low verbal score or substandard grades. If you had a low GPA in quant subjects, did you take an accounting class and earn an A? Have you raised your GMAT score? Have you taken a leadership position in community service, which you had neglected since college? Report other specific plans for additional classes, including when and where you plan to take them, and state your willingness to enroll in any additional courses or follow any additional instructions that the school recommends or provides. Emphasizing your fit with the school Continue to prove fit by explaining what else you have done to further your knowledge of their program and build your network there. You may already have mentioned in your application or in an interview how the school’s philosophy and approach match your educational preferences and goals, so in a waitlist letter, cite new examples that illustrate this match. For example, if you have visited the campus (post-submission), mention which class you sat in on, who taught it, and what your impressions were. Similarly, mention recent email exchanges with alumni or students. What new aspect of the program that jives with your interests have you discovered through these connections? Investing in connecting with the school, its students, and resources will help drive home the message that this school is the best place for someone with your post-MBA goals. MBA admissions directors want waitlisted applicants to show passion, but not obsession. Follow these steps, and you can be sure that schools will respond to this extra personal effort, provided that your sincerity is matched by an equal measure of professionalism and courtesy. You want your waitlist letter to be as compelling as possible. Check out our Waitlist Services and work one-on-one with a dedicated advisor who will help you jump from the waitlist to that coveted acceptance pile. Learn more about how we can help you get ACCEPTED. ; For 25 years, Accepted has helped business school applicants gain acceptance to top programs. Our outstanding team of MBA admissions consultants features former business school admissions directors and professional writers who have guided our clients to admission at top MBA, EMBA, and other graduate business programs worldwide including Harvard, Stanford, Wharton, Booth, INSEAD, London Business School, and many more.  Want an MBA admissions expert  to help you get Accepted? Click here to get in touch! Related Resources: †¢ Linda Abraham’s 6 Tips for Waitlisted Applicants †¢Ã‚  You Can Get Accepted Off the Waitlist! Here’s How †¢ 5 Things the Adcoms Hate

Force, Morality and Rights in Thomas Hobbes and John...

Force, Morality and Rights in Thomas Hobbes and John Lockes Social Contract Theories Throughout history, the effects of the unequal distribution of power and justice within societies have become apparent through the failure of governments, resulting in the creation of theories regarding ways to balance the amount of power given and the way in which justice is enforced. Due to this need for change, Thomas Hobbes and John Locke created two separate theories in which the concept of a social contract is used to determine the ways in which a government can govern without forfeiting justice. In this essay, the relationship between force, morality, and rights within both theories will be investigated in order to determine the most beneficial†¦show more content†¦Ã¢â‚¬Å"Hereby it is manifest, that during the time men live without a common power to keep them all in awe, they are in that condition which is called war; and such a war, as is of every man, against every man.† (Hobb es 403). Hobbes conveys the idea that without the common power of a universal authority to regulate society, mankind will self-destruct due to the weaknesses of our own human nature (Hobbes 403). According to Hobbes, men are greatly influenced by external forces which are constantly pressing upon them which create wants and needs, which Hobbes defines as â€Å"appetites and aversions.† (Hobbes 393). These desires and dislikes create what Hobbes deems, â€Å"the Passions†, which contribute to the overall choices men make in their daily lives, thus creating the basis of human nature. The prominent downfall of mankind is the desire for ultimate power that supersedes the power of anybody else. This craving for power is precisely why Hobbes has such a desolate view on human nature. â€Å"For such is the nature of men, that howsoever they may acknowledge many others to be more witty, or more eloquent, or more learned; yet they will hardly believe there be many so wise as t hemselves.† (Hobbes 402). This selfish component of mankind creates the clash of power so prominent in Hobbes’ illustration of the state of nature. In order to overcome the detrimental power-clash related effects within a society living in the state of nature as defined by Hobbes, itShow MoreRelatedModern Liberalism and Political Policies1337 Words   |  6 PagesModern Liberalism Thomas Hobbes, John Locke and Jean Jacques Rousseau’s political philosophies and theories each differ from one another’s, but these three philosophers have all staked their claims as to what man would be like, prior to the formation of the state. This is the State of Nature. Their notions on the social contract reflect their position on the political spectrum. These three philosophers also examine the purpose and function of the government to individuals of the state. Modern liberalismRead MoreThomas Hobbes and John Lockes Varying Presentations of the Social Contract Theory1499 Words   |  6 PagesBoth Thomas Hobbes and John Locke are well-known political philosophers and social contract theorists. Social Contract Theory is, â€Å"the hypothesis that one’s moral obligations are dependent upon an implicit agreement between individuals to form a society.† (IEP, Friend). Both Hobbes and Locke are primarily known for their works concerning political philosophy, namely Hobbes’ Leviathan and Locke’s Two Treatise of Government. Both works contain a different view of a State of Nature and lay out socialRead MoreAnalysis Of Thomas Hobbes s The Leviathan Essay1171 Words   |  5 Pageskey to the era of Enlightenment and life beyond it. Born on April 5 1588, Thomas Hobbes came to be known as one of the greatest philosophers in the world. In his most famous work, the Leviathan, he sets forth his ideas on government and law. Th omas Hobbes believed that all humans were born with sin. He believed that all humans were evil, cruel, greedy, and selfish. Even though he thought we were naturally evil, his theories also stated how they can be kept under control. He argued if countries wereRead MoreSocial Contract Theory: Natural Rights and Personhood Within Democracy 1387 Words   |  6 PagesPersonhood is a central issue within ethics and natural rights debates. For any theory of ethics or system of declaring natural rights which purports how man should be treated and/or to what rights he is so entitled must begin with what ‘man’ is. There is no doubt man has an inherent value that entities such as flies and trees lack. This value does not come from mere physical form, but from what comprises personhood; because these things can be separated from our physical form they can fail to beRead MoreDifferences Between the Arguements of Thomas Hobbes and John Locke in Leviathan and Second Treatise of Go vernment1322 Words   |  6 Pagesarguments of Thomas Hobbes and John Locke in Leviathan and Second Treatise of Government, they seem to agree on many things. Both philosophers believe that human reasoning is based on appetites and aversions, that humans have a fundamental right to self-preservation, and, above all, that a strong central government is the way to remedy the problems with the state of nature. However, after looking closely, many important differences become apparent. All differences between the arguments of Hobbes and LockeRead MoreJohn Locke And Thomas Hobbes1287 Words   |  6 Pageshumankind and their rights. John Locke and Thomas Hobbes were both political philosophers who developed theories about how the government should work. They set up their theories around The Natural Law and the Social Contract Theory. Although John Locke and Thomas Hobbes had a similar goal, their beliefs and opinions were definitely not the same. John Locke and Thomas Hobbes both believed in the Natural Law and the Social Contract Theory. They both developed and worked their theories and philosophiesRead MoreHobbes vs. Locke2028 Words   |  9 PagesParson POS 352 October, 2012 Exam 1: Hobbes/Locke 1. Compare and contrast Hobbes and Locke on political power? In answering this question explain Locke’s argument against Hobbes’s understanding of â€Å"paternal† and despotical power. On the discussion of power and social structure, both John Locke and Thomas Hobbes introduce their theories on paternal and despotical power in Second Treatise of Government and Leviathan respectively. Both men believe that social order is constructed artificially andRead MoreThe Influence of Locke and Hobbes on Government1735 Words   |  7 PagesThomas Hobbes and John Locke have authored two works that have had a significant impact on political philosophy. In the â€Å"Leviathan† by Hobbes and â€Å"Two Treatises of Government† by Locke, the primary focus was to analyze human nature to determine the most suitable type of government for humankind. They will have confounding results. Hobbes concluded that an unlimited sovereign is the only option, and would offer the most for the people, while for Locke such an idea was without merit. He believed thatRead MoreBusiness Ethics: John Locke Essay1696 Words   |  7 PagesBusiness Ethics: John Locke Business Ethics Business ethics is defined as â€Å"a specialized study of moral right and wrong that focusses on moral standards as they apply to business institutions, organizations, and behavior† (Velasquez, 2014, p.15). Business ethics is the study of moral standards that focusses primarily on how these standards may apply to social systems and/or organizations. For this paper I will be focusing on one of the great minds of business ethics, John Locke, his ideas andRead MoreThe First Modern Political Philosophers1839 Words   |  8 PagesThomas Hobbes and John Locke are viewed as the first modern political philosophers. Both philosophers used their personal views as a means to develop their theories of human nature, the origin of the state, the nature of government, and the right of revolution. The two philosophers contributed to many fields: politics, governance, and the lives of individuals. Due to their different approaches to the same points, they differed on the views of human na ture, the right of revolution, and the nature

Modern Day Hobby Woodworking - 2163 Words

Woodwoorking Research Paper Woodworking is an excellent craft for all individuals. Woodworking has developed from an important necessity to a modern day hobby. Many Individuals rely on woodworking for income, shelter, transportation, and other necessities for survival. Woodworking is an excellent way to express ones creativity and skills. Woodworking is a fine art that is able to improve several factors of life if used correctly. Many individuals find woodworking appealing due to it’s usefulness and it’s lucrative ventures. Woodworking is an extremely reliable craft developed into an interesting form of art and architecture. Woodworking has become an international hobby that developed from ancient civilization. Many early civilizations†¦show more content†¦Many Woodworking tools were created in order to assist in crafting necessary materials. One example of a Woodworking tool is the chisel. A chisel is a woodworking tool used to cut into hard materials such as wood. The chisel was develop ed in order to assist individuals in creating art from wood and creating several useful items. There are several types of chisels including butt chisels, carving chisels, corner chisels, bevel edged chisels, and flooring chisels. Each chisel was designed for a specific purpose. The corner chisel was developed to clear out square holes in order to assemble furniture and structures. Each woodworking tool has very specific and important role in woodworking. In every early society they had certain goals in mind. The early societies reached these goals by developing tools that were required. In this process we gained many woodworking tools that we still use today. Many tools including saws, axes, knifes, and sander that were being developed carried great risk. Many Early societies found that several woodworking tools were very dangerous and began to develop safety measures. Woodworking can be extremely dangerous and requires precautions. Many woodworking tools have bladed moving parts. A pproximately 40,000 Americans seek emergency healthcare for injuries sustained while operating a table saw. In order to combat these accidents there are several safety standards that must be implemented.Show MoreRelatedThe Cultural Areas Of The Pacific Ocean2141 Words   |  9 Pagestraditional for a woman to have several husbands, but very rare for a man to have more than one wife. Polyandry was mainly practiced in the Marquesas Islands, but was practiced in several other Polynesian societies. Modern day (post-European), Monogamy is the widespread practice of Polynesia. Present day societies consent individuals the freedom to marry the partner of their choice. With the exception that same-sex marriage is technically illegal in Tahiti, though rarely ever acted upon by law enforcement.Read MoreEssay on The History Of Arts And Crafts5478 Words   |  22 Pagesof decorative or functional objects, generally by hand. Hand and power tools may be used, however, in making some craft item s. The term crafts also refers to the objects made. The function of crafts is generally concerned with crafts as creative hobbies, practiced primarily in the home with a minimum of specialized equipment. Crafts as so defined, have certain functions. In a world that is becoming increasingly mechanized and standardized, they give people the opportunity to work with their handsRead MoreChalk Out of Eggshells3296 Words   |  14 Pagesform  chert  or  flint  nodules  within the  carbonate rock Uses: * Blackboard chalk  is a substance used for drawing on rough surfaces, as it readily crumbles leaving particles that stick loosely to these surfaces. Although traditionally composed of natural chalk, modern blackboard chalk is generally made from the mineral  gypsum, often supplied in sticks of compressed powder about 4  in (10  cm) long. * Sidewalk chalk  is similar to blackboard chalk, except that it is formed into larger sticks and often colored. ItRead MoreIncome Taxation Solutions Manual 1 300300 Words   |  1202 Pagesindividual, the routine of life, and the existence of social and financial connections. If an individual does not have a continuing state of relationship, the individual may be deemed to be a resident if the individual is present in Canada for 183 days or more in a particular year [ITA 250(1)(a)]. Copyright  © 2013 McGraw-Hill Ryerson Ltd. Solutions Manual Chapter Three 11 Buckwold and Kitunen, Canadian Income Taxation, 2013-2014 Ed. A corporation is a resident of Canada if it has been incorporated

Chapter 1 - 1226 Words

Chapter 1 1. Which of the following statements is false? The Internet is generally a reliable source of nutrition information, because information posted at web sites has been peer-reviewed. Web sites with .edu in their addresses are likely to provide reliable nutrition information. When evaluating claims for dietary supplements, be wary of products that include promises for quick remedies. In general, personal web sites, such as blogs, are not reliable sources of nutrition information. 2. A person s usual pattern of food choices is his or her nutritional status. lifestyle. diet. All of these are correct. 3. Which of the following practices is most likely to result in a vitamin†¦show more content†¦Answer When large amounts of the chemical are consumed, no health problems occur. The chemical has a very limited range of safe intake. The chemical is in grapes, cherries, and tomatoes. When a person s diet lacks the chemical, his or her body experiences abnormal functioning. 13. Impoverished children who live in developing countries have a high risk of dying from Answer consuming too much fat and sugar. drinking polluted water. developing cystic fibrosis. None of these are correct. 14. Which of the following substances is a phytochemical? Answer Cholesterol Iron oxide Caffeine None of these are correct. 15. The Journal of Nutrition and the American Journal of Clinical Nutrition are likely to be sources of reliable nutrition information, because Answer many public libraries subscribe to them. people with Ph.D.s are hired to write articles published in these journals. the articles are written by well-known nutritionists. None of these is correct. 16. Which of the following foods is the most nutrient dense per serving? Answer Cheese nachos Iceberg lettuce Fat-free milk Soft margarine 17. Which of the following nutrients is a source of energy? Answer Cholesterol Protein Vitamin D Iron 18. Which of the following statements is true? Answer Dietitians generally classifyShow MoreRelatedA Chapter Of Chapter 1 : Chapter 1835 Words   |  4 Pagesâ€Å"They’re closing in†¦Ã¢â‚¬  . Aldrick mutters as he slips the bullet into the cylinder, he always knew this day would come, but the fact they choose to strike the household at it weakest moment infuriates him. It only take two days for the news to spread, and they come like vultures seeking carrion. He took a deep breath and set the last 5 bullets into the chamber, years of serving the military had taught him not to lose his temper in situation like this. A shuffling noise caught his attention, heRead MoreSummary Of Chapter 1 : Chapter 1926 Words   |  4 PagesLong ago, at a minute village adjacent to Roc-A-Fella peaks, there lived three puerile boys. Jermaine, Nas, and Kendrick. Kendrick was a scion of the lightning district of the village, Nas was born and raised in the fire district, and Jermaine was a simple village boy who grew crops and raised cattle. Ever since the village was established it was divided into four main groups. The fire district, the lightning district, the village folk, and the All Mighty ’s. Mostly all lived in placidity until oneRead MoreChapter 11655 Words   |  7 PagesChapter 1 THE PROBLEM AND ITS BACKGROUND Introduction The researchers seek to inform their readers about the mental and emotional factors affecting the academic performance of a child in school regarding the working of their parents overseas. Nowadays, as life becomes uneasy to other families here in the Philippines, parents tend to work overseas to offer a convenient living to their children. As a result, it leads to several effects on the emotional and mental aspects of a child. This studyRead MoreChapter 1679 Words   |  3 Pagescan be considered as illegal fraud. Opportunities    * More and more people like to invest their money before the recession. 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The author attacked us with a lot of information we might not have understood in order to carefully apply the word they uses to comprehend. Paper 2 Final Chapter five made the reader continually stop to recap the information they had consumed. Contemplate is a better word to describe the tone of the chapter. Think about these words when reading the following sentence: boatful, physically dirty, lazy, quarrelsome, revengeful, superstitious, and unreliable. Banaji and Greenwald showedRead MoreChapter 110766 Words   |  44 Pagesch01 Student: 1. Direct material costs are generally variable costs. True False 2. Property taxes and insurance premiums paid on a factory building are examples of manufacturing overhead. True False 3. Manufacturing overhead combined with direct materials is known as conversion cost. True False 4. All costs incurred in a merchandising firm are considered to be period costs. True False 5. Depreciation is always considered a product cost for external financial reporting purposesRead MoreChapter 18984 Words   |  36 PagesChapter 01 The Information Age in Which You Live: Changing       Multiple Choice Questions    1.  What does it mean to live in the digital age?   A.  Payment for goods is made with hard cash B.  Living, working, learning, and playing in a digital world C.  Accessing information over the Internet D.  Being born after 1990    AACSB: Use of Information Technology Difficulty: Easy Learning Objective: 1 Taxonomy: Knowledge and Understanding    2.  Why do we consider technology invasiveRead MoreChapter 12873 Words   |  12 PagesChapter 03 - Federalism 1. Governmental Structure 1. The single most persistent source of conflict in U.S. politics since the adoption of the Constitution has been the relations between the national and state governments. 2. Today, an effort is underway to reduce national gov’t powers, giving more strength to the states; this effort is known as devolution. 1. Some proposals give states block grants in which states get money that they can spend in any way theyRead MoreChapter 11257 Words   |  6 PagesI arrived to the location and I check the directory to make sure I was in the right building. I found Pearson in the Directory with 200 listed and confirmed that I was at the write address and just needed to locate the Pearson testing site. I entered the elevator and hit option 2, when I left the elevator onto floor 2 I was on the wrong floor. I hit the button to get back on the elevator and went back to the lobby. I walked around looking for assistance and literally ran into the Pearson testing

Literary Devices and Their Use in Poetry - 1875 Words

LITERARY DEVICES AND THEIR USE IN POETRY The task set out in this essay is to examine the listed devices (accentuation, creation of hierarchies, shifts of accent, ambiguity, semanticisation and creation of relationship) of syntactic foregrounding, using examples from poems as illustration. The word ‘foregrounding’ when used in a literary context means to ‘make strange’. In other words poets use various literary and poetic devices in order to highlight a particular unit within a poem, in order to give the reader ‘clues’ as she goes about interpreting and ascertaining meaning in a given work. We will start at the top of the list with accentuation. As can be denoted from its meaning, accentuation is a form or type of foregrounding. It†¦show more content†¦The lines of the poem are spaced in such a way that they give you a visual image of the trapeze swinging to and fro. Most of E.E. Cummings poems are also presented in very unusual spatial patterns. In fact, one of his poems â€Å"Grasshopper† is so uncommonly spaced that I found it almost impossible to read the poem. Having dealt with accentuation as a literary device used in poetry we now move onto creation of hierarchies. Initially I struggled to understand this particular device, and even now I am not certain that I understand it correctly. I believe however that the way I now understand it is that the hierarchy starts with a main clause and all the subsequent clauses are subordinate to that clause. If this is correct then I would use the poem Sonnet 138 by William Shakespeare as an example. The main clause of the poem comes in the first two lines â€Å"When my love swears that she is made of truth/I do believe her, though I know she lies.† (www.poemhunter.com) All the subsequent lines begin with a conjunction, denoting that they are subordinate clauses. The best example I could find of a poem that used shifting of accents is ironically also centred on the theme of death, just like the poem used in the Study Guide. The poem is A Thought on Death by W.H. Auden. This poem follows a similar path to A process in the weather of the heart by Dylan Thomas. Stanza one refers to life as an opening bud and concludes with the words â€Å"Alas! How hard it is to die! InShow MoreRelatedThe Road Not Taken By Robert Frost1025 Words   |  5 Pagessuccessful and most famous pieces. Robert Frost is a man who uses literary devices to his advantage in trying to make his work better, devices such as symbolism, imagery, and rhyme scheme which he uses to express his thoughts through this poem, and he does so very well. The way the poem is written makes it have meaning behind it while it had been written in a joking manner. It is also quite easy to read and understand because of literary devices used within it. The Road Not Taken is a very famous Read MoreUnseen Poetry Revision - Ib English Hl961 Words   |  4 Pagesthe poems form, and any important literary devices which appear throughout it. Write about an important aspect of the poem which you will further discuss in your wildcard paragraph and eventually conclude in your last paragraph. Paragraph One: Structure and Narration Briefly mention the poems structure. Make note of the use of Enjambment or the juxtaposition of words. Write about the poems meter and its speed. Make note of the poems speaker (do not use narrator) and his/her tone. ParagraphRead MoreEssay on Compare and Contrast Literary Text and Non-Literary Text1569 Words   |  7 PagesNon-literary text forms an independent part of a publication .Non-literary texts are informational writing: factual material, informational explanations, newspaper articles, textbooks, journal and diary entries, and so forth that are published in newspapers, Informative magazines current affairs news and educative articles. Non-literary composition uses facts and figures to proof a point. Examples of non-literary texts are personal diaries, current affairs news, journals, text books and articlesRead MoreLangston Hughes Essay1084 Words   |  5 PagesLangston Hughes was a large influence on the African-American population of America. Some of the ways he did this was how his poetry influenced Martin Luther King Jr. and the Harlem Renaissance. These caused the civil rights movement that resulted in African-Americans getting the rights that they deserved in the United States. Hu ghes was born in 1902 in Joplin, Missouri. His parents divorced when he was young and his grandmother raised him. She got him into literature and education; she was one ofRead MoreAnalysis Of The Poem My August Guest By Robert Frost Essay1378 Words   |  6 PagesThese features include not only grammar and syntax but also literary devices such as meter, and metaphor. The formalist approach does not pay attention to a text s historical, biographical, or geographical context. A formal analysis, is the formal analyzation of a text. This paper will delve into the formal analysis of two distinct poems, written by different authors. The emphasis will be on the physical elements, or structure of the poetry, less on the meaning. In the first poem â€Å"My November Guest†Read MoreHughes Use of Literary Devices658 Words   |  3 Pages Langston Hughes Use of Literary Devices Only a half of century after the abolition of slavery, the African Americans began the movement of the Harlem Renaissance in the 1920‘s. Suppressed by whites, segregation, second-class citizen ship and a poor education Langston Hughes became one of the most inspirational poets of his time. Langston Hughes let the world know of his existence through his poetry. Ignited with passion, pride and knowledge of the journey through slavery and there after, HughesRead MorePoem Analysis : Poem And Poetry Mean1257 Words   |  6 PagesThe words poem and poetry mean â€Å"to create or make.† There is a variety of different ways to create poems, and the more experience you have, the more ideas you will get on how to write them. The first poem in â€Å"Meeting Poem: An Overview† is Schoolsville and the poem moves from apparent reality to something beyond it. Poets provide their readers with thoughts on different subjects. For example, in the poem â€Å"Hope,† the author is describing how hope is available in everyday things and situations.Read MoreFigurative Language And The Language1305 Words   |  6 Pagesthoughts centered around its meaning. It has an interesting background, covers a wide array of literary devices, is applied within different types of writing, and people employ these devices within their daily language. Figurative language is a constructive way to communicate ideas using expressions, unlike its opposite idea which is literal interpretations. â€Å"Figurative language, in comparison, uses exaggerations or alterations to make a particular linguistic point† (YourDictionary, 2017). It isRead MoreUnique Elements Within Dickinson s Poetry1188 Words   |  5 PagesUnique Elements within Dickinson’s Poetry Emily Dickinson is considered to be one of the most popular and prolific poets of her time period. Dickinson had a unique style of writing which pulled in influence from both the Romantic and Realist periods. Dickinson’s style of writing had many elements, such as imagery and advanced vocabulary, which helped differentiate herself from other poets. Dickinson also explored a wide range of subjects throughout her poetry, mainly writing about religion, deathRead MoreWilliam Wordsworth1477 Words   |  6 PagesWordsworth’s Use of Literary Devices Related to Nature William Wordsworth’s frequent references to nature in his poetry shows that he paid close attention to the details of the physical environment around him. His poetry relates to nature by focusing primarily on the relationship between inner life with the outer world. William Wordsworth uses literary devices such as personification, similes, and the impressions nature makes on him to show the importance of the relationship that man should have

Hammurabi’s Code Revenge or Justice Free Essays

Andrew Zobel Christian Woodfin Tim Koehler Justice and revenge, while often lumped together, have very distinct differences. Revenge, in its most basic meaning, is â€Å"exact punishment or expiation for a wrong on behalf of, especially in a resentful or vindictive spirit. † Justice, on the other hand, has more of a heroic feel to it. We will write a custom essay sample on Hammurabi’s Code: Revenge or Justice or any similar topic only for you Order Now Justice is the right thing, while revenge is frowned upon in society. Justice is necessary, revenge is not. Every successful civilization in history has had a strong system of laws and punishments, and Hammurabi’s Sumerians were no exception. Hammurabi’s code evokes a strong sense of justice rather than revenge. While his laws were very strict in nature, they were simply disciplinary measures needed to keep the common man in line. The â€Å"eye for an eye, tooth for a tooth† method of discipline, while being quite primitive in compassion for those breaking the law, is still justice at its inner most core. The first three laws in Hammurabi’s code have to do with protecting the accused. Nowhere in these decrees is revenge a factor; this is all about preserving integrity for the individual. Rules twenty-two to twenty-five have to do with theft and robbery. It is not simply an act of revenge to pursue those in violation of the law and punish them, it is to balance out both sides of the equation. If someone feels the need to steal, then he or she shall face the consequences put forth. Hammurabi was quite strict on adultery. If someone was found having an affair, they were either run out of town, paid a hefty fine, or were put to death. Having such severe punishments for crime really whips the subjects into shape. Had there been less of a penalty, the common man would take advantage of these laws because of no fear of the consequences. If revenge was the core of a legal system, then society could not propel itself forward; it would be too worried about getting even, thus causing it to self-destruct. Without law and order, civilization and a prosperous community cannot exist. How to cite Hammurabi’s Code: Revenge or Justice, Papers

Appearance in My Military Uniform free essay sample

The reason i am writing tho essay y is i simply got lazy towards the exercise in Graf and i decided that packing my gear and others things where more important then my appearance in my military uniform. i decided not to shave and therefore that action i was confronted by another NCO, who then asked me if i had shaven this morningrning, knowing i was in the wrong i decided not to lie that would make the situation words then it really was. From there that NCO let my NCO know the situation and that is why Im writing this essay today. ith that out the way my choice not to shave was more so and unprofessional decision that i had made when i did not backwards plan which is a good tact to practice because it helps you learn ways to fix and issue before it happens and your left looking stupid. So that morning when i woke i decided to get changed first , then proceeded to latrine to relieve myself, then proceeded to brush my teeth, i glanced at my face and simply thought in my head Aw no is hanna say shit there to busy thinking about getting home. hen i walked out of the latrine without a second thought to it. Its always the times when i think aww its cool Im fine thats when the worst happens or something goes wrong. wear and tear and appearance of army uniform simply consist of you must be shaven at all time s when on duty or conducting a military function you are solider 24-7 you are supposed to have a serviceable uniform at all time when being worn you are to have a hair cut in according to regulation . hough some people do not follow this regulation it does not make it right for me not to. i joined the military for a reason there are rules and regulations in the military if i want to be apart of this military i have to obey these reals and regulations so b me not following these rules this show that Im not committed to the military life so if Im not committed why am i hear. Im hear because i want a better life for me and m family and the military was the be st way to start. so if i cant oxide by the rules and customs why should i stay. o therefore i should start living up to the military way and binding by there rules and customs. wear and appearance means to me is that you should look professional at all times. Army Regulation 670-1 covers the wear and appearance of military uniforms. Wearing the military uniform is a privilege that not everyone has earned, and it is our responsibility as soldiers to uphold this standard. In this essay I plan to cover different aspects of the regulation and why it is important to meet and maintain the standards which are set forth in the regulation. The purpose of Army Regulation 670-1 as stated in chapter 1 paragraph 1-1 is as follows. â€Å"This regulation prescribes the authorization for wear, composition, and classification of uniforms, and the occasions for wearing all personal, clothing bag issue, optional, and commonly worn organizational Army uniforms. It also prescribes the awards, insignia, and accouterments authorized for wear on the uniform, and how these items are worn. General information is also provided on the authorized material, design, and uniform quality control system. The book answer to the purpose of the regulation only goes so far. If you look further into the regulation it states that the United States Army is a uniformed service that is judged, in part, by the way a soldier wears their uniform. This being said, if a soldier wears their uniform in a manner which is not clean and neat in appearance, and portrays the army poorly, the members of the United States Army would be viewed in a poor and undisciplined manner. Whereas if the members of the United States Army hold themselves to a higher standard, and maintain a neat and clean appearance, the members of the uniformed service will be viewed by the outside world as an organization which personifies what discipline is supposed to be. While we are on the subject of discipline, I think it would be good to explore it and it’s relation to the importance of Army Regulation 670-1. Discipline is one of the cornerstones of the United States Army. Discipline can set you above and beyond everyone else, and it can help you excel in everything you do. As stated in AR 670-1 Wear and Appearance of Army Uniforms and Insignia. The Army is a uniformed service where discipline is judged, in part, by the manner in which a soldier wears a prescribed uniform, as well as by the individual’s personal appearance. Therefore, a neat and well-groomed appearance by all soldiers is fundamental to the Army and contributes to building the pride and esprit essential to an effective military force. A vital ingredient of the Army’s strength and military effectiveness is the pride and self-discipline that American soldiers bring to their Service through a conservative military image. It is the responsibility of commanders to ensure that military personnel under their command present a neat and soldierly appearance. Therefore, in the absence of specific procedures or guidelines, commanders must determine a soldier’s compliance with standards in this regulation. Soldiers must take pride in their appearance at all times, in or out of uniform, on and off duty. Pride in appearance includes soldiers’ physical fitness and adherence to acceptable weight standards, in accordance with AR 600–9. †    By this, we can see the basic fundamentals and reasons behind the uniform policies that are currently in place. Therefore appearanc is everything in the military, perception is too if i look fucked up then people around me will assume that my NCO is fucked up then they will assume that my be your Chain Of Command is fucked up and shit does roll down hill. Look at it this way you come to work smelling like booze youve been up all night parting and and u just didnt care to iron you uniform or shave, nothing in the fact of the matter, you come into to work just looking trashed people will think that you just dont care about how you look of what people would think of you.

Strategic Planning and Community Involvement - MyAssignmenthelp.com

Question: Discuss about the Strategic Planning and Community Involvement. Answer: Introduction: Neo-liberalism is an old concept developed lately and became prominent with consideration of the economic stability in various places and countries in all over the world (Sager Tore, 2011). Darwin, which is historically, geographically, strategically located and considered in regard to tourism and related with the influence of neo-liberalism, in the respective tourism industry, the place has been critically analyzed against the share of public and private. A thesis is proposed to develop the Darwin Waterfront Precinct, mixed with the local areas, by imbibing the concept of neoliberalism, towards with the aimed priority of increasing the local and tourist economy. Darwin Waterfront Precinct is geographically located in Darwin, in Northern Territory in Australia. Darwin is considered as a cosmopolitan city, though is small, with population of 110,000 and stands as NTs tropical capital city. Today, Darwin Waterfront has become an apt weekend destination for the following features. WWII oil storage tunnels Travelers walk The pump house Stokes hill wharf Larrakia secrete site, present in strokes hill Hughes avenue Bombing of Darwin The other tourist attractions, from Darwin pace are Goyder Park, Darwin wave pool, waterfront lagoon, Deckchair cinema, Darwin convention center, apartments, shops, etc. Unique cosmopolitan makeup of Darwin is recognized by the Australian National Trust management, as multicultural icon of national significance. The distinctive Darwin waterfront characteristics are man-made beach, wave pool, restaurants, bars and two natural wharfs. Other important natural attractions are George Brown Darwin botanic gardens, Bicentennial Park, Lake Alexander, Charles Darwin National Park and Casuarina Coastal Reserve. Urban Design Strategies for Development Waterfront Precinct in Darwin is an urban design strategy for the development, as it is built over the reclaimed land, in between Fort Hill and Strokes Hill, from Kitchener Bay. As the part of the design, the Fort Hill was removed to create new space. As another part of design strategy, Darwin oil storage tunnels had been built, towards the navys oil protection, from the attacks by the Japanese, during the World War II. Two Darwin oil storage tunnels are made open for access to the public (Oakley, 2009). The transport strategies involve heading Darwin, through Chartair, regional link and Darwin international airport. The city is reachable by sea, by train and by road. The temporal capital city, Darwin is both dry and humid, in a year. Darwin is a place with an identified infrastructure and natural tourism elements exist. The place is chosen, as it is one of the most prominent tourist places, where multi-culture is found, since people from 50 cities have landed and made their living. Local influence is not much, as eco-tourism is not taken place in Darwin, through is present in other parts of Australia. Technically, Darwin place is public. However, the place was occupied more by the private realtors, who have built various restaurants, resorts and many commercial business structures. And some of these areas are restricted from the public access (Blanco et al, 2009). Neo-liberalism is an idea born in nineteenth century and resurged in 20th century and the idea has association with laissez-faire economic liberalism. The idea focuses on free trade, austerity, privatization, deregulation and government spending reduction, for increasing the private sector role in the society and economy. So, neo-liberalism can be conceived as economic liberalization. The idea had paradigm shifted away the consensus of post-war Keynesian, lasting in 1980. Neo-liberalism is not considered to be a direct blueprint of governmental reform coherent strategy, but is considered to be government rationality that is highly path dependent. It demands the actors, technologies and institutions, enacting and disseminating across the geographical spaces, successfully. Finally, the concept of neolibaralism allowed the governmental effort to reshape and redevelop the Waterfront of Darwin to shift to international renowned Darwin, from a perception of a least known big country town. Finally, renewal and redeveloped Darwin waterfront is driven by paradigm of neo-liberal competitive city. More commonly, geo-economic and geo-political discources have been employed, towards and characterizing and identifying, as the problems that demand resolutions, and also strategies for rationalities that can be deployed to drive change to urban. The city eventually, has become one of the capitals for the tourists and lifestyle. Darwin waterfront has now been focused mixed use economy. Neo-liberalism has influenced the Darwin waterfront place and its development. The North Territory Government has taken the Darwin Tourism as a pet project, since at that point of time, private investment was lacked. Eventually, leading role was taken by the government of NT, for marketing and promotion of the Darwin place. And the newer development projects are also taken place by the government, towards developing the place with new tourism projects. Here, the governments role is critical in the Darwin tourism development and is the indication of institutional environment creation, for operation of the tourism industry. Eventually, the government gets more control, planning regulation, stimulation, entrepreneurial activity, coordination and promotion (Hall, 2000). It shows exceptional position of domination by the NT government, for tourism. Since most of the Darwin place is involved in tourism, it shows domination of government in Darwin place, as a whole (Berzins, 2007). The strategy followed by the government was interventionist approach. As far as the local government, the authorities are very limited (Pforr, 2001), since the government of NT became the leading tourism decision-maker. The prospects of tourism in Darwin was curtailed, devastated most of the infrastructure and city, by Cyclone Tracy, in 1974. However, Darwin reconstruction with consequent growth of strong population, a considerable momentum gained during 1980s. The growth has been continued, and the tourists increased to 720,000 visitors for a year, contributing more than 50% of visitors to NT and eventually, Darwin has become the most visited destination, in the NT. The average stay of visitors in Darwin is about 7 nights, which is the longer than the other part of the Territory Tourism NT, 2009). Going forward, Darwin has gained substantial market for the tourism business, reaching approximately, 23% of total market of visitors. The market is also grown to an extent that the market of strong visiting friends and relatives moved to 15% of total visitor market (Tourism Research Australia, 2009).today, Darwin tourism has got its share of 7% of Darwin labour force, who got employment in the food beve rage and accommodation sectors and tourism in Darwin stands, as one of the largest set of employers in private sector (Australia Bureau of Statistics, 2008). Darwin Waterfront Development In recent years, Darwin has received enormous investment in the redevelopment of the infrastructure of the tourism, far more than the investment made in the other parts of the NT tourism. One of the important infrastructure projects was huge and $1.1 billion for the Darwin waterfront redevelopment, in which the new convention centre construction was taken place, as part of it (Forster, 2006). Other significant reconstruction are artificial swimming lagoon, having hotels, wave pool, residential apartments, holiday apartments, cruise ship terminal, retail space, restaurants, along with walkway bridge covered, to link the precinct of waterfront with the centre of the city. After the project of waterfront, the investment and construction have boomed in the city center of Darwin with new apartment complexes, hotels and several entertainment venues, upgraded and newly built. Here, the government of NT, encourages investment and partnership of the private investment, strongly and even offered subsidizing, from the other investment parties. It shows influence of neo-liberalism, allowing free market with inviting and encouraging the investors in the redevelopment of Darwin waterfront and city (Girald, et al, 2014). Here, though such increase of private and free market investment are seemed to be positive for the development of the city, in the view of short-term economic growth, however, the long-term impact from these developments are understood to be still extensive involvement of the government. It still indicates that the government to be extensive and sole decision-maker, in the design and development of Darwin, and the equity of the private stakeholders is still substantially reduced, which shows lower influence of neo-liberalism (Simpson, 2001). When the government support is continuous resilience for investment in Darwin infrastructure, development, distribution and marketing, it could create a sort of dependency culture among the players of private industry and it would stifle the private investment and home-grown initiatives, which eventually could lock the industry to become the path of permanent dependency development (Kneafsey, 2000). Some important cultural aspects of Darwin are Darwin festival, aboriginal art awards, Heineken hottest sevens in the world, arafura games, Darwin cup carnival, etc. When the number of international visitors became down, the government has shown its efforts only towards capturing the domestic market, by announcing publicly as both the opposition parties and tourism industry made calls, for the government to allocate additional fund for marketing. The examples are recent marketing funds boost, after the 2008 global financial crisis and Arafura rescue package, the extra promotion and compensation payment funds to Darwin. It was done after the Arafura Games cancellation, in 2003, because of the SARS outbreak. Tourism marketing was supported by the government, by the announcement of $15 million, towards support for marketing of the tourism, to ride out the then global financial slowdown. The primary strategy Darwin urban development is turning it to the best tourism places, to create more jobs, though short-term and boost the local economy, through focus and investment in the showy and large infrastructure. Gradually, the investment is increased from the external investors shows increased influence of neo-liberalism. It is a positive sign for the free economic market. The waterfront precinct of Darwin is one of the most important tourism infrastructure investments. The government endorsed in 1990s, for a major Darwin Wharf redevelopment, aiming to convert it to a vibrant harbor city and to be recognized internationally. And the project was labeled as the biggest investment of tourism in the history of Territory, officially. The project development was initiated with the pubic-private partnership, with government as main driving force, having its investment of $150 million. The neo-liberalism influence has resulted in waterfront pet project to be shaped to todays picture of Darwin waterfront. Waterfront is shaped with inclusion of huge installation of public art, apartments, water park and convention centre. The waterfront is strategized to enrich with passenger terminal for visiting of the cruise ships. Development of Built Environment The built environment has been drastically changed after the commencement of the waterfront project. It influenced with immediate spill-over effects, in the city centre for the accommodation sector, with short-term rental and holiday accommodation. The bed crisis was eased by new accommodation developments encouragement, by the Tourism and government in NT, on several occasions. The development eventually has given spin-offs for the whole economy of Territory. One of the significant strategies developed and followed by the government of NT was to encourage the tourism infrastructure and accommodation construction and increase local employment, especially, when the number of tourists was projected to decrease. Though it was mentioned in very few articles, the fact remains that most of the investing companies are externally based, such as SKyCity, Toga Hotels, Saville Hotel Group, etc. It may not completely justify the influence of neo-liberalism, though. A tourism restaurant is strategically placed and built that the customers can overlook the harbor (Adlam, 2006). It is indicated as cultural infrastructural growth. It appears to be creative to the creative industry customers touristic eye. CBD is one of the important tourist places along with Darwin waterfront and so a walkway is constructed, connecting these two potential tourist places. Urban form is considered to have huge buildings, entertainment hubs, while all the facilities are available for living, improving the quality and standards of life. So, Darwin Convention Center is proposed to build, as an auditorium that has the capacity of 1500 seating, along with huge exhibition space of 4000 sq. m., wave logon, seal wall construction, open public space, with enough space for car parking, in multi-stories. Big apartment hotel with 121 rooms, another hotel with capacity of 120 rooms, along with many residential apartments, reaching and more than 138 are proposed and built. Apart from 138 residential and huge apartment hotel, both retail and commercial apartments are built, with mixed usage of retail and commercial component. The creative potential of Darwin and Darwin waterfront lies in the public spaces that are racially mixed. Today, Darwin stands as one of the greatest topical cities in the world. CBD and pedestrian mall struggle with sales figures and visitor number decline. Local business operators hope for increased effects of flow, from convention visitors in the Central Business District. Here, the sole decision maker, the government influence the local business. Since the connection between CBD and waterfront is poor, any new construction or waterfront development can hardly benefit. Conclusion The research and critical analysis indicate that the tourism development of Darwin, by the substantial NT Government involvement has been from early 2000s and the share of the private partnership has been increased during 21st century and eventually, the partnership of private and free market signs are considerably less, as there is strong presence and involvement of government is seen, in terms of planning, regulation, strategic development in developing and urbanizing the Darwin place and so the city. Though neo-liberalism is seen in this place, from 21st century, the share is still minor and role of government continues to dominate. Industry dependence and lack of private investment on government show continued domination of the marketing and development of tourism by the NT Government (Tourism NT, 2008). Tourism, which is an economic industry, has not been evolved as a process of organic growth, completely and appears to be an industry that is artificial government driven, whose objective is supposed to be local economy boost, simulating the employment and economic activity, in real estate and construction industries. As the Darwin tourism is still reliant on the investment and continuous support of the government and external investors, it may take longer time to be breeding ground for the innovation and entrepreneurship locally and become more independent economic system. References Adlam, N (2006) Clare Wants Makeover. Northern Territory News, November 26, 2. Australian Bureau of Statistics (2007) 2006 Census Community Profile Series - Darwin City: Basic Community Profile, Catalogue No. 2001.0, Retrieved from https://www.abs.gov.au/census, accessed 11 October 2017. Baum, T. (1999). The Decline of the Traditional North Atlantic Fisheries and Tourisms Response: The Cases of Iceland and Newfoundland, Current Issues in Tourism 2(1), pp. 47-67. Berzins, B. (2007). Australias Northern Secret: Tourism in the Northern Territory, 1920s to 1980s (Sydney: self-published). Blanco, H,. Marina, M,. Forsyth, A,. Krizek, K.J,. Rodr?guez, D.A,. Talen,E. Ellis, C,.(2009). Hot, congested, crowded and diverse: Emerging research agendas in planning, Progress in Planning. 71(4),153205. Bow, V Buys, L (2003), Sense of community and place attachment: the natural environment plays a vital role in developing a sense of community, pp,1-18, Paper presented to the Social Change in the 21st century conference Centre for social Change research Queensland University of technology, Retrieved from . https://eprints.qut.edu.au/115/1/BowBuys.pdf. accessed on 11 October 2017. Carter, C. (2006). Tourism funding `wrong', Northern Territory News, 31 July 2006. Design in Flagship Cultural Development, Journal of Urban Design, 13:2, 195-212, DOI:10.1080/13574800801965742 Ellis, C. (2002). The New Urbanism: Critiques and Rebuttals. Journal of Urban Design, 7(3), 261-291. doi:10.1080/1357480022000039330 Forster, C.A.(2006). The challenge of change: Australian cities and urban planning in the new, millennium, Geographical Research. Girard, L.F, Kourtit, K Nijkmap, P. (2014).Waterfront Areas as Hotspots of Sustainable and Creative Development of Cities. Sustainability, 2014(6).doi: 10.3390/su6074580 Gleeson,B Low N.(2000). Revaluing planning Rolling back neo-liberalism in Australia, Progress in Planning, 53, 83-164, doi:10.1016/S0305-9006(99)00022-7 Grodach,C. (2008) Museums as Urban Catalysts: The Role of Urban Hall, C.M. (2000). Tourism Planning: Policies, Processes and Relationships (Harlow: Pearson Education). Howlett, M. and Brownsey, K. (2008). Introduction: Toward a Post-Staples State? In M. Howlett and K. Brownsey (Eds.) Canadas Resource Economy in Transition: The Past, Present, and Future of Canadian Staples Industries, pp. 3-15 (Toronto: Emond Montgomery Publications). Kenworthy, J.R.(2006),The eco-city: ten key transport and planning dimensions for sustainable city development, Environment and Urbanization,.18,67-84,doi: 10.1177/0956247806063947 Kneafsey, M. (2000). Tourism, Place Identities and Social Relations in the European Rural Periphery, European Urban and Regional Studies 7(1), pp. 35-50. Oakley, S. (2009) Governing Urban waterfront renewal the politics opportunities and challenges for the inner harbour of Port Adelaide Australia, Australian Geographer, 40(9), 297-319. DOI: 10.1080/00049180903127747 Pforr, C. (2001). Tourism Policy in Australias Northern Territory: A Policy Process Analysis of its Tourism Development Masterplan, Current Issues in Tourism 4(2-4), pp. 275-307. Randolph, B (2006).Delivering the compact city in Australia: current trends and future implications, City Futures Research Centre, Research Paper No.6, Faculty of the Built Environment, University of New South Wales, pp. 1-31. Retrieved from https://www.be.unsw.edu.au/sites/default/files/upload/researchpaper6.pdf, accessed on 11 October 2017. Sager, Tore (2011). Neo-liberal urban planning policies: A literature survey 19902010. Progress in Planning,76(4), 147199. Simpson, K. (2001). Strategic Planning and Community Involvement as Contributors to Sustainable Tourism Development, Current Issues in Tourism 4(1), pp. 3- 41. Tourism NT (2008a). Tourism NT Annual Report 2007-2008, Tourism NT (2008b). Five Year Tourism Strategic Plan: A plan to guide the direction and success of the Northern Territory tourism industry 2008 to 2012. Tourism NT (2009). Regional Tourism Profile: Darwin, Retrieved from www.tourismnt.com.au/nt/system/galleries/download/NTTC_Research/Darwin _YE_Dec06-08.pdf, accessed on 11 October 2017. Tourism Research Australia (2009). National and International Visitor Data, CD Mota online, https://traonline.australia.com/, accessed on 11 October 2017.

Essay Writing Topics in Interviews - How to Get the Job You Want

Essay Writing Topics in Interviews - How to Get the Job You WantWhen it comes to essay writing topics in interviews, you want to be unique in a good way. The key here is the name of your topic. You should find something that doesn't already exist or that you feel will give you the edge over the other candidates. This is why you need to make sure that you give a lot of thought to this.First of all, the one thing that you must do when doing an essay is not to rush it. However, it is often seen that those candidates who think they have time on their hands will sometimes finish their essay in a hurry. They would have forgotten all the things that have been said during the interview process and they end up rushing to finish the job as soon as possible. But this will not give you a good result because it is not the best method of course.It is not easy to write an essay but there are many tips to get the job done. The first thing to do is that you need to keep in mind that it is your essay and not anyone else's. So do not expect someone else to read what you wrote. You have to put a lot of effort to make it a strong essay.Second, you have to take your time to write. You should be able to spend some time on the writing process before starting with the interview questions. This will help you come up with better sentences, more accurate ones, and the overall flow of the essay.Another thing to do is to have different things to write about in your essay. If you were asked about your views and opinions, you can write about this.Third, use a keyword phrase. These keywords are very important because they would give you an edge over the other applicants. For example, if you know that there are two or three hundred jobs that are available, you can write about this and mention in your essay that you have read several job postings online.These are some tips that you can use when writing an essay for a job interview. Be creative when writing and you will get the best result. Remem ber that the interview is not a place where you can just throw something in and get praise from the interviewer.

Ad, Article or Both Understanding Native Advertising

Native advertising can be lucrative for both brands looking to boost their sales and publishers. But it’s a form of marketing that’s often not well understood and, for many, controversial. It’s not traditional advertising and it’s not content marketing – so, what exactly is it? Simply put, native ads are advertisements in disguise, designed to blend in so well with a publication’s content that they seem to be an impartial part of the publication. There’s no denying the power of native advertising – one study showed that they are viewed 53 percent more frequently than traditional digital ads. However, they also bring up ethical concerns that may give you pause. Types of native advertising You’re probably familiar with some forms of native advertising: articles labeled â€Å"sponsored content,† â€Å"brought to you by†¦Ã¢â‚¬  and more. However, the definition actually stretches further. The whole point of native advertising is to blend in and match the form of the content surrounding it, so it can be a bit tricky to some spot native ads â€Å"in the wild.† Don’t let the camouflage confuse you -– here’s a field guide to some common forms of native advertising, as defined by the Internet Advertising Bureau (IAB): In-feed units This content shows up in a stream, blog or news feed as if it were part of the publisher’s original content, but it’s actually sponsored content. Recommendation units These paid content recommendations appear at the end of an article you’ve just read, usually under the heading â€Å"You may also like† or â€Å"Suggested for you†. One of the first and most popular types of native advertising, paid search ads will appear at the top of a user’s search results, both on the major search engine sites as well as an individual website’s search. In-ad with native elements These native ads look like traditional ads, but they’re contextually relevant to the publisher. For example, a website for user-submitted beauty product reviews might contain ads for a specific brand of makeup. Promoted listings Promoted listings are a bit like paid search ads, except they appear on ecommerce sites. These listings show up first on a category page. Custom ads A bit of a catch-all term, custom ads include any contextual ads that don’t fit the other five categories. Is it ethical? While they can be highly effective in engaging potential customers, one of the key concerns surrounding native advertising is the potential for deception. Readers trust that news sources are unbiased and sometimes cannot tell a native ad from true editorial content. While a full-disclosure approach seems like the obvious solution, there’s a reason brands often shy away from it. One study showed five identical versions of a native ad on a website, with the only difference being the disclosure label. Over 39 percent of participants reported that they noticed the ad when it was labeled â€Å"Presented by.† However, only 23 percent noticed it when it was labeled â€Å"Advertisement.† These findings confirm that people tend to ignore ads, but they are drawn to authoritative content. Make it clear Whether you love it, hate it or are just beginning to understand it, native advertising is here to stay. At times, this form of marketing may tread into some murky ethical waters, but it’s possible for brands to take the high road. The key to ethical native advertising is to make it clear to readers that content is sponsored.

Establishment And Exercise Of Religion Example

Establishment And Exercise Of Religion Example Establishment And Exercise Of Religion – Coursework Example Establishment and Exercise of Religion Affiliation Establishment and Exercise of Religion Religious freedom is not just about the mutual respect and understanding that exists among people because they know each other and practice different religions. Religious freedom is a vital component of human dignity. Hence, in my opinion, I would consider religious faith being free as an essential element of religious freedom. No one should be forced into a certain religious faith. Another essential element is the total protection of religious liberty. Religious liberty hinders one from been forced to act against his or her religious beliefs (Urofsky, 2002). The separation of the church and the state are necessary. Why? It is necessary because the government is not established on any religion. The Treaty of Tripoli notes that the US government is not founded on Christianity because it has no nature of hostility against Muslim laws or religion. The separation is vital as it depicts the respect f or personal religious liberty. Through separation, the government cannot interfere in one’s religious practices, and it enhances religious diversity. Without the separation, the state’s government would force people to follow the religion it is attached to that contravenes an essential element of religious freedom (Urofsky, 2002). The US constitution equally and effectively protects the rights of all religious believers and non-believers. As the first amendment in the constitution tries to assert, congress cannot make a law that respects the founding of a religion or one that hinders the exercise of a certain religion. As shown in the Torcaso v. Watkins case of 1961where the Supreme Court ruled that Maryland had infringed religious freedom by calling for state officers to say their belief in God publicly. In this case, the constitution is shown to hold equality to both believers and non-believers (Urofsky, 2002).ReferenceUrofsky, M. I. (2002). Religious Freedom: Rights and Liberties Under the Law. Santa Barbara, California, USA: ABC-CLIO.

Trends of HIV and AIDS in the USA Assignment Example | Topics and Well Written Essays - 5000 words

Trends of HIV and AIDS in the USA - Assignment Example Human Immunodeficiency Virus (HIV) is like any other virus that attacks human beings. The difference is that this virus cannot be eradicated by the immune system. The virus is responsible for weakening the key parts of the human immune system (CD4 cells or T-cells), such that it becomes ineffective in fighting diseases. With time, it causes Acquired Immune Deficiency Symptom (AIDS), at the final stage of HIV infection. With proper treatment, however, a person can keep his/her HIV level low reducing the chances of developing AIDS (Aids.gov, 2014). The condition can be transmitted through unprotected sexual intercourse with an infected person, childbirth (from infected mother) and blood transfusion (exchange of blood from infected individuals). In 1981, United States of America became the first country to recognize HIV and AIDS as a new disease among gay men. However, the origins of HIV and AIDS are suspected to be in Africa (Avert, 2014). Since it was first discovered to the public conscience more than three decades ago to date, the disease has gained a notorious reputation as a feared and controversial disease in modern medicine which leads to it being widely politicized and mystified (Avert, 2014). During the early 1980s, disjointed reports from many states, especially California and New York, claimed that small groups of men, most notably elderly men of Jewish/Mediterranean descent and young African Americans, were contracting a rare and new type of cancer and/or pneumonia. A common factor in the groups of individuals affected by this disease was that they were all homosexuals. In June 1981, the condition was first documented by the United States Center for Disease and Control and Prevention (CDC) and was named as Pneumocystis Pneumonia. By early 1982, the condition had acquired various names including ‘gay-related immune deficiency’, ‘gay-cancer’ and ‘gay compromise syndrome’ with approximately five new cases being reported per week. The acronym AIDS (Acquired Immune Deficiency Syndrome) was suggested in July 1982 at a meeting in Washington with the CDC first using the term in September 1982. Â  

Care of Sick Children Essay Example | Topics and Well Written Essays - 2000 words

Care of Sick Children - Essay Example This entails that the care continues even if the child does not receive direct treatment for the diagnosed disease. Health professionals are entitled to evaluate and alleviate a number of issues relating to the child. These issues include physical and psychological well-being of the concerned child. Moreover, medical professionals are also entitled to consider the social distress of the affected child. In order to have an effective palliative care, it requires application of a multidisciplinary approach. This means that in palliative care, the family of the child is supposed to make their contribution and be ready to assist with available resources. However, palliative care also takes place even if there are limited resources. Another significant issue is that palliative care can be provided in various areas. These areas include various tertiary care facilities and public health centers. Palliative care can also be provided in the affected children’s home. There is close conne ction of palliative care with a child’s death. Death tends to be the only issue that hampers application of and access of palliative care to children. However, even with the occurrence of the death, palliative care is entitled to take place as one of the components of treatments. Through palliative care, children and their families get the opportunity of having a new hope for the life of the affected. Palliative care also helps in preparing the families for the worst that might occur any time, which in this case is death. Challenges that nurses encounter when implementing palliative care to children The child’s awareness and understanding of their dying One of the main challenges that tend to affect nurses when implementing palliative care to children is stress (McCloskey et al., 233). Many people often consider the death of a child as unnatural event. This mentality contributes in making many of the nurses to be psychologically affected knowing that the affected child may succumb to death any time. Stress also comes because of the demanding responsibilities associated with caring for children with terminal illnesses (O'Leary 435). Mostly, these responsibilities contribute in making anticipatory anxiety to nurses when addressing the needs of these children. Newly employed nurses into this field are the one who seem to be mostly affected with the issue of stress. This is because they are in most cases practically unfamiliar with the psychological situation that these children and their parents go through. The other main challenge associated with implementing palliative care to children is uncertainty of prognosis. Prognostication refers or in most cases is acknowledged as the employment of inaccurate medical science in adult palliative care (O'Leary 435). However, this issue is mostly more complicated and challenging in children compared to adults. Most of the children affected with this condition are those with non-malignant disease (Junger et al ., 6). There are cases where some children with terminal illnesses have lived beyond the estimation of prognosis. In such cases, the affected children have apparently lived in various terminal phases (O'Leary 435). This has resulted to health professionals or nurses revisiting the various addressed issues now and then. Some of these issues include artificial hydration and nutrition. They also tend to check on appropriateness of further investigations of which is a challenge

Audit Planning And Risk Assessment Accounting Essay

Audit Planning And Risk Assessment Accounting Essay Chapter 6 [LO1] The audit plan documents detailed information about audit procedures to be performed on the engagement. T [LO2] Scaling the audit refers to fitting the audit work into the proper context in terms of the engagements size, environment, and complexity. T [LO2] Statutory audits are required on all integrated audits performed in accordance with international accounting standards. F [LO2] An audit plan will be the same regardless of whether the client company outsources its financial activities to a service provider or conducts the activities in house. F [LO3] Materiality is a measure of magnitude; yet, it is affected by both quantitative and qualitative factors. T [LO3] Materiality is first set at the account balance level and is then aggregated to the financial statement level. F [LO4] The components of the fraud triangle include incentive, opportunity, and rationalization. T [LO5] A client companys new or modified accounting information system requires more audit effort to understand the new system and assess its design and operating effectiveness. T [LO5] An audit strategy will focus on going concern issues for a client company operating in an industry which has experienced a recent market downturn. T [LO6] Computers are the primary resources used on an audit. F [LO6] A highly effective audit would have all of its testing performed at an interim Øلن¦ÃƒËœÃ‚ ¤Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ªÃƒËœÃ‚ © date. F [LO7] An IT specialist may be used to inspect systems documentation and perform other procedures for an audit engagement when the client company uses new, emerging technology. T [LO7] Preliminary time budget information is compared to actual time worked and is used for purposes of billing, performance evaluation, and future bidding. T [LO8] Auditors test the operating effectiveness of those controls that are intended to prevent and detect material misstatements. T [LO8] Tracing refers to looking at the supporting documentation for a recorded number. F [App.A] A principal auditor may share responsibility for an audit opinion when another auditor performs all of the audit procedures for subsidiary of the client company. T [App.A] For accounts that involve significant estimates, require a high degree of judgment, or are susceptible to management override of controls, a principal auditor may completely rely on the work of others in determining whether those accounts are materially misstated. F Multiple Choice [LO1] Planning is a continuous process that must occur throughout the audit engagement because (a) disconfirming information is likely to arise. (b) the audit committee is likely to point out flaws in the original audit plan. (c) all information affecting the audit occurs concurrently. (d) auditor skill levels are continuously fluctuating. A [LO1] Development of the audit strategy includes all of the following activities except (e) specifying the work that has to be performed. (f) specifying the timing of the work to be performed. (g) documenting an audit planning memorandum. (h) defining initial estimates of audit risk and materiality. C Risk assessment points the auditor to the important areas of the clients operations and financial statements in order to (i) understand important areas of the clients operations and financial statements. (j) identify potential problems. (k) determine what needs to be accomplished during the audit. (l) all of the above D LO1,2] Which of the following is not a consideration for an auditor while scaling the audit? (m) The client company has multiple locations throughout the region. (n) Another firm is responsible for auditing one of the clients out-of-town subsidiaries. (o) An outside service provider prepares all of the client companys payroll accounting records. (p) The client company plans to hire and develop employees so that it can prepare its payroll accounting records in-house within the next two years. D [LO2] An experienced audit team will begin planning the audit before it knows all the specific information about a particular client company because (q) experienced auditors know the general framework of what needs to be done on any audit. (r) auditors experienced in the clients industry understand the activities and risks of the industry, which gives them an understanding of the important financial statement accounts and ICFR areas. (s) auditors experienced with this client company have already gained quite a bit of information from the client acceptance or continuance processes. (t) all of the above D [LO2] Scaling the audit refers to (u) weighing the risks associated with the clients susceptibility Ù‚ØØ ¨Ãƒâ„¢Ã¢â‚¬Å¾Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to fraud. (v) preparing evidence for an outside service provider. (w)fitting the audit work to the specific characteristics of the client. (x) delivering products or services as contracted in the engagement letter. C [LO2] Deliverables refers to the (y) timing of the auditors acceptance of the client company. (z) products and services as contracted in the engagement letter. (aa)degree of correlation between the audit work to the specific characteristics of the client. (bb)auditors experience in the clients industry. B [LO2] The scope of the engagement depends upon all of the following considerations except the (cc) presentation of the clients accounting information. (dd) use and importance of IT to the clients activities and ICFR. (ee) ability to use audit evidence performed by the clients internal auditors. (ff) timing of the clients fiscal year-end. D [LO2] The scope of an audit teams work will be more extensive (gg) for a first year audit engagement as opposed to a continuing audit. (hh) when internal auditors perform work to be used as evidence by the external auditors. (ii) when a user companys auditor relies upon a report provided by an auditor of the service provider. (jj) for a company with effective entity-level controls. A [LO3] An internal control that is ineffective to the extent that it might not prevent the financial statements from being materially misstated is referred to as a (kk) significant risk (ll) substantive error (mm) material weakness (nn) tolerable misstatement C [LO3] Which of the following would not be an appropriate benchmark Ù†¦ÃƒËœÃ‚ ±ÃƒËœÃ‚ ¬ÃƒËœÃ‚ ¹Ãƒâ„¢Ã…  ÃƒËœÃ‚ © to use in setting financial statement-level materiality? (oo) a percentage of total revenue (pp) a percentage of total assets (qq) a percentage of current liabilities (rr) a percentage of profit from continuing operations C [LO3] The materiality threshold Ø ¹ÃƒËœÃ‚ ªÃƒËœÃ‚ ¨ÃƒËœÃ‚ © for each account balance or class of transactions is called (ss) tolerable Ù†¦Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ ¨Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃ‚ © misstatement (tt) material assertion Ø ªÃƒËœÃ‚ £Ãƒâ„¢Ã†â€™Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¯ (uu) substantive rule of thumb (vv) account deficiency A [LO3] For purposes of an integrated audit, materiality is assessed within the context of users who have (ww) appropriate knowledge of business and economic activities (xx) an understanding that financial statements are prepared and audited to levels of materiality (yy) the ability to make appropriate economic decisions on the basis of information in the financial statements (zz) all of the above D [LO4] Which of the following is not an area of interest for anti-fraud controls? (aaa) journal entries and adjustments made in the end-of-period financial reporting process (bbb) related party transactions (ccc) auditor credentials وؠ«ÃƒËœÃƒËœÃ‚ ¦Ãƒâ„¢Ã¢â‚¬Å¡ ØلؠªÃƒâ„¢Ã‚ Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ (ddd) significant management estimates C [LO4] An example of an incentive/pressure for fraudulent financial reporting risk factor is (eee) a threat to the client companys financial stability caused by rapid growth compared to that of other companies in the same industry. (fff) significant operations located across international borders in jurisdictions where differing business environments exist. (ggg) inadequate job applicant screening processes for employees with access to cash. (hhh) ineffective communication of the companys ethical standards by management. A [LO4] An example of an opportunity for misappropriation ØØ ®ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬Å¾ÃƒËœÃƒËœÃ‚ ³ of assets risk factor is (iii) compensation ØلؠªÃƒËœÃ‚ ¹Ãƒâ„¢Ã‹â€ Ãƒâ„¢Ã…  ÃƒËœÃ‚ ¶ inconsistent Ø ºÃƒâ„¢Ã…  ÃƒËœÃ‚ ± Ù†¦ÃƒËœÃ‚ ªÃƒâ„¢Ã¢â‚¬  ÃƒËœÃƒËœÃ‚ ³Ãƒâ„¢Ã¢â‚¬Å¡ÃƒËœÃ‚ © with expectations. (jjj) lack of complete and timely reconciliations of assets. (kkk) managements practice of committing to creditors to achieve unrealistic forecasts. (lll) known history of violations of laws and regulations. B [LO5] Significant developments within the client that affect audit strategy include: (mmm) A change in ownership and/or capital structure has occurred. (nnn) Acquisitions or discontinued operations have recently occurred. (ooo) The accounting information systems have been modified. (ppp) All of the above D [LO5] Significant developments in the clients external environment that affect audit strategy include: (qqq) Industry competition has increased. (rrr) Acquisitions or discontinued operations have recently occurred. (sss) A change in ownership and/or capital structure has occurred. (ttt) All of the above A [LO5] Going concern issues may arise when: (uuu) Acquisitions or discontinued operations have recently occurred. (vvv) The accounting information systems have been modified. (www) The economy has negatively impacted the client company. (xxx) Changes in applicable accounting standards affect the client company. C [LO5] When audit clients acquire new, more sophisticated IT systems, (yyy) The audit strategy will not be impacted as long as the duties of accounting personnel are primarily unchanged. (zzz) Auditors with advanced IT knowledge may need to be added to the audit team. (aaaa) The design of internal controls will be considered ineffective until those new controls have been tested. (bbbb) The timing of the auditors procedures for reviewing interim financial statements will be accelerated. B [LO5] One of the first procedures performed by auditors during on-location audit work is the (cccc) Development of the firms audit strategy. (dddd) Preparation of the audit report. (eeee) Design of the audit plan. (ffff) Establishment of an understanding of the companys ICFR systems. D [LO5] Auditors may obtain information about a client company during other engagements conducted for the client such as (gggg) audits of a subsidiary or other related party entity. (hhhh) reviews of quarterly financial statements filed with the SEC. (iiii) examinations of information included in a registration statement. (jjjj) All of the above D [LO6] Which of the following would not be likely to participate in an audit planning meeting? (kkkk) The core audit engagement team. (llll) The audit teams tax manager (mmmm) The audit teams partner for IT (nnnn) The chair of the clients audit committee. D [LO6] Which of the following items are included in the audit planning meeting? (oooo) brainstorming about fraud risks (pppp) establishing responsibility for preparing the financial statements (qqqq) establishing responsibility for monitoring of internal controls (rrrr) preparing the engagement letter. A [LO6] Which of the following items would an audit engagement partner likely communicate with the members of his or her audit team during a planning meeting? (ssss) Responsibility for notifying appropriate individuals of any significant issues or difficulties encountered during the audit. (tttt) Identification of the type of audit report to be issued. (uuuu) The need to complete the quarterly review before communicating with any tax professionals assigned to the audit engagement. (vvvv) Responsibility for notifying the audit committee and internal auditors of the firms specific audit approach. [LO6] The audit planning meeting must (wwww) take place before the client acceptance decision is made. (xxxx) be attended by the entire core engagement team and the predecessor auditors. (yyyy) establish an understanding among the members of the audit team about the objectives of the audit. (zzzz) prepare the internal auditors for the work they will be asked to perform to supplement the auditors procedures. C [LO6] The document that presents all of the issues discussed as part of audit strategy is the (aaaaa) engagement letter (bbbbb) quarterly financial statements (ccccc) audit planning memo (ddddd) risk assessment memo C [LO6] Which of the following items in not typically documented in an audit planning memo? (eeeee) audit engagement objectives and deliverables (fffff) the auditors understanding of ICFR and IT systems (ggggg) planned use of the work of others during the audit (hhhhh) results of the quarterly review process D [LO6] What is the primary resource used on an audit engagement? (iiiii) the clients IT systems (jjjjj) the auditors IT systems (kkkkk) human resources of the audit firm (lllll) the clients internal auditors C [LO6] To properly instruct and review the work of audit team members, the supervising auditor must: (mmmmm) keep abreast of accounting and audit issues and manage differences of opinion among team members regarding audit findings. (nnnnn) obtain instruction from the chair of the audit committee regarding the objectives of the audit engagement. (ooooo) communicate with the predecessor auditor regarding differences of opinion regarding prior year audit findings. (ppppp) all of the above A [LO6] It is important for auditors to be on-location on the last day of the clients fiscal year when the client (qqqqq) operates a restaurant that does a considerable amount of business on New Years Eve. (rrrrr) has significant inventory activities such that the receipts and shipments of inventories at year-end should be observed. (sssss) relies upon electronic verification to indicate the timing of transactions. (ttttt) refuses to pay overtime rates for the audit team during its busy season. [LO6] Which of the following is not a valid reason for the performance of audit procedures at an interim date? (uuuuu) More time is available for management to correct problems identified by interim audit testing. (vvvvv) The client company does not retain the records that are needed as audit evidence through the year-end time frame. (wwwww) Most controls and transactions cannot be audited during busy season. (xxxxx) More time is available for the auditors to concentrate on problem areas, if needed. [LO6] If audit tests are performed at an interim date, supplemental audit evidence: (yyyyy) is not necessary because the same controls are assumed to be in place that resulted in the balances tested during interim. (zzzzz) is still needed regarding the account balances between the interim testing date and the end of the fiscal year. (aaaaaa) is obtained from the predecessor auditor, when needed to corroborate any changes in the clients ICFR systems. (bbbbbb) is the responsibility of the audit committee, as it would be inefficient for the auditors to focus on a single audit area during multiple time periods. [LO6] When audit tests are performed at an interim date, the auditor must (cccccc) obtain a letter from management to confirm the continued performance of internal controls and accuracy of the year-end balances. (dddddd) perform roll forward audit procedures to determine whether a control continued to perform the same way through year-end. (eeeeee) reconcile account balances tested at an interim date with the year-end balances in the same accounts. (ffffff) Both (b) and (c) [LO7] Which of the following is an example of a specialist who might assist an audit engagement team on a high-risk audit area? (gggggg) actuary (hhhhhh) banker (iiiiii) internal auditor (jjjjjj) tax accountant [LO7] An IT specialist may be involved in an audit engagement to assist with any of the following except (kkkkkk) inspecting systems documentation. (llllll) inquiring of company personnel about how the processes are carried out and how IT controls are designed. (mmmmmm) preparing the IT planning memo. (nnnnnn) planning the tests of IT controls. [LO7] Which of the following is not a relevant consideration in deciding whether an IT specialist is needed: (oooooo) the client companys capital structure (pppppp) the complexity of IT controls and systems (qqqqqq) the use of emerging technologies (rrrrrr) the use of data by multiple systems or processes [LO7] Audit firms use time budgets for (ssssss) indicating the amount of time expected for the various levels of auditors for each audit area. (tttttt) tracking and reporting time spent on each audit area. (uuuuuu) billing and bidding and future engagements. (vvvvvv) All of the above. [LO7] Time budgets are typically (wwwwww) approved by the audit committee (xxxxxx) detailed by areas of the audit (yyyyyy) signed by the predecessor auditor (zzzzzz) All of the above. [LO8] Auditors test the operating effectiveness of internal controls only if they (aaaaaaa) are effectively designed to prevent or detect material misstatements. (bbbbbbb) address multiple risk factors. (ccccccc) are applied in conjunction with other controls to address a single risk factor. (ddddddd) cause susceptibility to material misstatements. [LO8] Substantive audit procedures are performed so that the auditor may identify (eeeeeee) deficiencies in the design or operating effectiveness of internal controls. (fffffff) weaknesses in the effectiveness of the client companys audit committee. (ggggggg) material misstatements in the client companys financial statements. (hhhhhhh) Calculations and controls that mitigate the risk of fraud. [LO7] Which of the following is not a form of audit evidence? (iiiiiii) recalculation (jjjjjjj) reperformance (kkkkkkk) repetition (lllllll) inquiry [LO7] ICFR tests to provide evidence on whether the controls can be relied upon for the financial statement audit can be performed (mmmmmmm) only during year-end because they must be performed at the same time as financial statement audit procedures. (nnnnnnn) only during interim because they must be performed at the same time as financial statement audit procedures. (ooooooo) at any time the evidence is available, as long as the entire period of reliance is evaluated. (ppppppp) at any time after the substantive procedures have been completed, so that the opinion on financial statement misstatements is not superceded by the opinion on the effectiveness of controls. [LO8] Sufficient evidence may be provided without examining all of the transactions in an account balance is the auditor uses well-designed (qqqqqqq) sampling approaches (rrrrrrr) internal control procedures (sssssss) inspection techniques (ttttttt) assertions related to the fair presentation of account balances. [LO8] The nature, timing, and extent of audit needed audit tests will depend upon the answers to each of the following questions except TYPO / Grammar suggest deleting highlighted words (uuuuuuu) How could a material misstatement happen? (vvvvvvv) What internal controls has the client implemented to address potential misstatements? (wwwwwww) How might internal controls fail such that a material misstatement occurs? (xxxxxxx) How many times have material misstatements been undetected? [LO8] When inquiry, observation, and inspection are all used to trace a transaction as it is initiated, authorized, processed, and recorded, the process is called a(n) (yyyyyyy) inspection (zzzzzzz) walkthrough (aaaaaaaa) assertion (bbbbbbbb) analytical procedure [LO8] If an audit program calls for the auditor to interview the client about an important control activity, this is an example of which type of audit procedure? (cccccccc) reperformance (dddddddd) tracing (eeeeeeee) inspection (ffffffff) inquiry [App] Which of the following is not a form of evidence obtained through the auditors direct personal knowledge? (gggggggg) observation (hhhhhhhh) reperformance (iiiiiiii) inquiry (jjjjjjjj) inspection [App] A principal auditor may share responsibility for an audit opinion with (kkkkkkkk) another independent auditor who has performed a significant portion of the audit work. (llllllll) the clients internal audit staff, if they provide significant assistance to the audit team. (mmmmmmmm) a specialist who provides expert advice on the valuation of inventory. (nnnnnnnn) an attorney who provides expert advice on a pending legal matter. [App] Which of the following is not an indicator of competence that is relevant to an auditors evaluation of other individuals performing a portion of the audit work? (oooooooo) professional certification (pppppppp) professional experience (qqqqqqqq) level of education (rrrrrrrr) access to the board of directors [App] If internal auditors provide direct assistance to the external audit team, the independent external auditor must (ssssssss) reperform all of the work provided by the internal auditors. (tttttttt) supervise and evaluate the work performed by the internal auditors. (uuuuuuuu) refuse to issue an audit opinion, due to a lack of independence. (vvvvvvvv) indicate a division of responsibility in the performance of the audit. Matching [LO3] Following are the planning steps involved in considering materiality in a top-down approach to planning for tests of controls. Number the items in from 1 (top) through 6 (bottom) to indicate the proper top-down sequence of the steps. ___ Identify risks that could cause material misstatement of relevant assertions in a significant account. ___ Set financial statement level materiality ___ Design audit procedures addressing controls ___ Investigate controls addressing risks ___ Identify significant accounts ___ Determine relevant management assertions for significant accounts and set materiality at the account level Short-Answer Questions and Exercises [LO4] For each scenario below, indicate which element of the fraud triangle is present. (wwwwwwww) Large amounts of cash are on hand. (xxxxxxxx) Management failed to correct ICFR deficiencies in a timely manner. (yyyyyyyy) The organizational structure is complex and lines or authority are unclear. (zzzzzzzz) Future employee layoffs are expected. (aaaaaaaaa) Employee behavior suggests dissatisfaction with the company. (bbbbbbbbb) Restrictions on the auditor limit access to evidence. (ccccccccc) Management attempts to influence the scope of the audit work. (ddddddddd) Industry factors threaten the companys financial stability. (eeeeeeeee) Significant related party transactions are audited by another firm. (fffffffff) The personal financial situation of management is threatened. [LO6] Indicate the preferred timing during the audit process for performing each of the following procedures. Explain your choice. (ggggggggg) observing the clients physical inventory (hhhhhhhhh) testing of the operating effectiveness of ICFR (iiiiiiiii) observing the shipment and receipt of inventories (jjjjjjjjj) substantive testing of property and equipment account balances (kkkkkkkkk) roll forward procedures (lllllllll) testing of the design effectiveness of ICFR (mmmmmmmmm) examining adjustment made during the course of preparing the financial statements [LO8] What different audit procedures (forms of evidence) are appropriate for financial statement audits that are not applicable for testing of controls? [LO8] For each of the following audit procedures, indicate the type of evidence that is involved. (nnnnnnnnn) reading a sales contract (ooooooooo) determining whether a sales invoice is properly included in the sales journal (ppppppppp) communicating with management about changes in accounting personnel (qqqqqqqqq) watching the cashier perform the daily closing procedures (rrrrrrrrr) verifying the mathematical accuracy of discounts included on the sales invoice (sssssssss) verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice (ttttttttt) receiving verification from an independent third party Suggested Solutions for Test Bank Questions Chapter 6 True/False T T F F T F T T T F F T T T F T F Multiple Choice a c d d d c b d a c c a d c a b d a c b d d d a a c c d c a b c b d a c a d b a c c c a d b d c a d b Matching 4,1,6,5,2,3 Short-Answer Questions and Exercises a. Large amounts of cash are on hand. Opportunities b. Management failed to correct ICFR deficiencies in a timely manner. Attitude/Rationalization c. The organizational structure is complex and lines or authority are unclear. Opportunities d. Future employee layoffs are expected. Incentives/Pressure e. Employee behavior suggests dissatisfaction with the company. Attitude/Rationalization f. Restrictions on the auditor limit access to evidence. Attitude/Rationalization g. Management attempts to influence the scope of the audit work. Attitude/Rationalization h. Industry factors threaten the companys financial stability. Incentives/Pressure i. Significant related party transactions are audited by another firm. Opportunities j. The personal financial situation of management is threatened. Incentives/Pressure k. observation of the clients physical inventory should be performed at the end of the clients fiscal year so that the financial statement balances can be verified. l. testing of the operating effectiveness of ICFR should be performed at interim, as internal controls are expected to be operating and subject to evaluation at any point. Also, the interim testing will provide time for the auditor to spend more time on related testing if problems are encountered, and management will have more time to remedy the problem before the end of the fiscal year. m. observation of the shipment and receipt of inventories should be performed at the end of the clients fiscal year so that the auditor can determine that the transactions were recorded in the proper period. n. substantive testing of property and equipment account balances should be performed during the year-end testing phase, as final account balances. However, it is also possible to audit these balances during an interim testing phase and later perform a roll forward to year-end. o. roll forward procedures must be performed during the year-end testing phase, as final account balances are needed in order to evaluate the change during the period from interim testing through the date of the clients fiscal year-end. p. testing of the design effectiveness of ICFR should be performed at interim for efficiency reasons. See b. above. q. examining adjustment made during the course of preparing the financial statements must be performed during year-end testing (after the financial statements have been prepared). Both tests of controls and substantive tests of financial statement account balances involve inquiries, inspection of documents, observation of operations, and reperformance of controls. However, the following additional procedures are available for audits of financial statements: i. inspection of tangible assets ii. external confirmations iii. recalculations iv. analytical procedures r. reading a sales contract inspection of documents s. determining whether a sales invoice is properly included in the sales journal inspection of documents; tracing t. communicating with management about changes in accounting personnel inquiry u. watching the cashier perform the daily closing procedures observation v. verifying the mathematical accuracy of discounts included on the sales invoice recalculation w. verifying the accuracy of the sales journal by reference to a supporting shipping document and sales invoice inspection of documents vouching x. receiving verification from an independent third party external confirmation