Thursday, October 31, 2019

Reaction Paper on the book The Souls of Black Folk Essay

Reaction Paper on the book The Souls of Black Folk - Essay Example The book portrays a new direction of his thinking. He writes passionately about the spirit of African-Americans and how they have succeeded in maintaining their humanity and strength in spite of centuries of oppression of the worst kind. According to Du Bois the best, and perhaps the only way, African Americans could rise above their situation was to understand their circumstances and embrace intellectualism and. Some critics felt that he should have advocated a more aggressive kind of social change but I believe that it was the right approach. Du Bois shows how a veil has been put over African-Americans and how others are unable to see them as they are. Race prejudice is the lens through which they are viewed. It is this veil that has created "double consciousness", a situation where the blacks see themselves in two ways, one what they think about themselves and the other how others view them. Du Bois’ feels that this veil on human beings divides the identity of the blacks. He describes this situation thus:† this twoness—an American, a Negro; two souls, two thoughts, two unreconciled strivings . . . in one dark body.† (Du Bois, 1903) This is wrong and must be condemned. He wants the reader to understand that the African-Americans have a cultural identity of their own and all Americans must acknowledge and respect this. Some scholars felt that his concept of double consciousness is a defining moment in the history of African-American thought. Here I have to say that Du Bois’ description of how an African American feels in America is excellent. The words â€Å"He simply wishes to make it possible for a man to be both a Negro and an American, without being cursed and spit upon by his fellows, without having the doors of Opportunity closed roughly in his face† are truly powerful. Du Bois through his essays wants us to realize that silent acceptance of racism

Monday, October 28, 2019

Quitting Cigarettes Essay Example for Free

Quitting Cigarettes Essay Are you a smoker? Do you know anyone who smokes and struggles with quitting smoking? I am credible to explain the process of quitting the bad habit of smoking because I myself was a smoker for five years and quit â€Å"cold turkey.† The first thing you must acknowledge when deciding to quit smoking is to quit for your own good and not for your girlfriend or your parents. The second step would be to rethink the advantages and disadvantages of smoking. At last, the final step to quitting smoking is to stay strong and consistent to your decision. The basic step of quitting smoking is recognizing the fact that you want to quit. You should never force yourself to do something you don’t want to or not ready for. If the reason you you’re trying to quit is because your girlfriend is asking you too, then it will not last very long until she gets you ticked off and you’ll start smoking again. Same concept with anyone else such as your parents or even your friends, the moment someone gets on your bad side you’ll be doing the same thing you were. I know, because I have experienced trying to quit for the satisfaction of my ex-girlfriend and it didn’t work, the moment we broke up I began smoking again. So it is extremely important that you quit for your own self and not one else’s. The next important step is to think about the advantages of smoking. You get to relax for a few minutes, take a few drags, get a slight head change for a moment and take some stress off your mind. Now think of the disadvantages of smoking cigarettes. Your body health is endangered with chances of different kinds of cancers and diseases. Your immune system is lowered and you risk of getting sick more often. You spend a huge amount of money on packs of cigarettes a month, which you could use to pay some bills or get something nice to eat. The money you will later be spending in life on health bills, for doctor visits for your bad health conditions cigarettes put you through. You’re always easily tempered because of lack of nicotine in your body, causing stress on your mind and body. If you think about comparing the advantages and disadvantages of smoking it will be easier for you to quit. The final step of quitting smoking isn’t so easy if you have been smoking for a long period of time. Remember last time you tried quitting smoking what made you to start again? Was it the alcohol you consumed that made you crave a cigarette so much or did someone get you upset? The fact is you must learn to control your actions and to be able to say â€Å"no† to the things you know you shouldn’t do. If you stay consistent with telling yourself you don’t want or need the harmful cancer stick, eventually will get easier. The more days you stay strong to resist the craving, the easier it gets further into the future. Also replacing your bad habits with better ones is also a great way to stay away from the harmful ones. Quitting smoking seams like an easy process to those whom never have been hooked on smoking. When I was younger I didn’t understand what addiction of smoking was until I tried quitting many times. It took me many tries until I figured out the process to quit smoking. The first step is to quit for you and not for anyone else. The second step is to compare the advantages to the disadvantages of smoking and keep in mind that there are so many more disadvantages to  smoking then the advantages. The last step is to stay consistent with your good choice decision and stay away from the bad habit. Good luck to you!

Saturday, October 26, 2019

Pride of the Anthropocentric World vs. the Theocentric World

Pride of the Anthropocentric World vs. the Theocentric World Verna Drieas Throughout The Iliad and the Tanakh, pride becomes an apparent theme, which frames characters and their worldview of humanity as a whole. Within the Tanakh, the Jews look down upon pride or admiring oneself, because they associate all their gain   to God. Yet, pride for the Greeks was about more than just one thinking highly of themselves, it was about being respected and honored by men now and those to come. The reason for this being that the Greeks live in an anthropocentric world, whereas the Jews live in a theocentric world. Living in an anthropocentric world means that the human is the main focus, so the Greeks felt that their Gods held no glory which they had to humble themselves before. Leading the Greeks to act as Gods themselves, therefore taking the glory away from the Gods of Olympus. For the Jews, God is the central element of their lives, so they associate [1]their prosperity to the glory of God, who they believe allowed them to have such blessings. Consequently, the Jews push aside their pride to acknowledge that they are nothing without God and ensure that God remains with them. Coming from different worldviews, causes the Greeks to put their pride above all others because humanity to them is greater than any divine, whereas the Jews associate[2] pride with sin, because they believe that all their gifts come from God so it is wrong to take credit for such blessings.[3][4] When David returned from war with the Philistines, the people chanted his name and praised him for his bravery. Saul, hearing this, became angry and sought out to kill David as he saw that David was a favorite among the people and feared that he would go after his crown. Fortunately, Sauls son, Jonathan, told David of his fathers plan, so David escaped from Saul and fled from one place to another to hide from the wrath of Saul. As David was hiding in the cave of En-gedi, Saul came in to relieve himself, so David went and cut off a piece of his cloak. David then felt guilty for doing so to Saul, The Lord forbid I should do such a thing to my lord- the Lords anointed- that I should raise my hand against him; for he is the Lords anointed (I Samuel 24. 7). Rather than killing Saul, he spares him because he is the Messiah, he was chosen by God. David feels as if he can not bring harm to Saul because then he would upset the Lord. Even though Saul insults David and continuously threatens h is life, David puts his pride aside and does not kill Saul for the sake of God. In contrast when Achilles was asked to put aside his pride for the sake of his comrades he was not willing to do so, for Agamemnon stole his war prize, Briseis and claimed her as his own. This was an attack towards Achilles as Agamemnon not only took away his trophy but his timà ª,   also known as honor. This humiliated Achilles, as Agamemnon continued to insult him and discredit his war efforts, Achilles then questioned Should he draw the long sharp sword slung at his hip, thrust through the ranks and kill Agamemnon now? (The Iliad I. 224-225). If Athena had not come down from Olympus to calm the fury in the heart of Achilles, he would have killed Agamemnon. To Achilles, his pride was far greater than the life of Agamemnon, as he was willing to kill him regardless of his position. Although both David and Achilles were faced with an inner-conflict of whether or not they should kill their king, they deal with it in different ways. David puts aside his pride and stops himself from committing such a violent act, and even feels remorse for simply cutting off a piece of Sauls cloak, because he is Gods chosen one. He fears God and is not willing to put his pride ahead, because he comes from a world where mans focal point in life is pleasing God. On the other hand, Achilles wants to kill Agamemnon for dishonoring him, he doesnt try to stop himself, rather it is Athena who stops him. Achilles does not care about Agamemnon nor does he fear him, as he would rather Agamemnon be dead than his pride be aggrieved. Being that they come from different worlds, Achilles and David handle the situation differently. David fears God because his whole world focuses on God and pleasing the Lord. Whereas Achilles does not need to fear the Gods, since they hold no true holiness, and in his world, human beings hold the greatest significance, so Achilles cares more about what man will say about him and his honor, rather than what the Gods will say or do to him. So the different worldviews affect the way in which characters value their pride. After Nathan had come to talk to David about Gods wishes, of building him a temple and relayed the Lords covenant to David, David said to God, What am I, O Lord God, and what is my family, that you have brought me thus far?You are great indeed, O Lord God! There is none like you and there is no other God but you (II Samuel 7. 18, 22). David reflects on all that he has gained over the time and he realizes that he has prospered immensely. Yet, he does not boast, rather he takes the time to thank God for all that he has given him and even vows to build the Lord a place for public worship. He does not become prideful and blame all his success on himself, instead he acknowledges that he is nothing without the Lord who blessed him with such riches. When it comes to the Greeks, they however are not the same. As Patroclus goes to war, in the place of Achilles, he kills one man after the other, with Zeus watching over him. Until Hector faces him and stabs him in the guts and mocks him, but Patroclus answers right back saying, Even if twenty Hectors had charged against me-theyd all have died here, laid low by my spear. No deathly fate in league with Apollo killed me (The Iliad XVI. 991-993). Patroclus shows no thanks to the Gods, rather he takes pride in all his success thus far in the war. He says that he could have taken any man, as he was able to face Gods who could not kill him. Patroclus boasts in himself, because he sees himself as a man who is greater than even the Gods and could defeat even twenty Hectors. Though both characters are blessed with gifts and talents, David connects his success to   the glory of the Lord, whereas Patroclus claims that all his talents and his ability to kill so many men was his doing alone. Patroclus is able to do so because he comes from a world where humans are held at a higher value than other beings, even divine beings, however he does not acknowledge that his gifts are given by the Gods. Instead he takes the glory of the Gods for himself and indulges in his own success, and forgets the Gods when he is able to gain such defeat over the Trojan warriors. In contrast, David thanks God for all that he has acquired, he knows that he was given all these blessings through the Lord. Unlike Patroclus, when David is faced with great prosperity, he humbles himself and questions the Lord saying Who am I to receive all these gifts from you. He does not claim all his success for himself, as he sees that he could not have done any of that without Gods doing. Si nce David does come from a theocentric world, his whole life revolves around God, so he does not take pride in himself, but rather he takes pride in the Lord being great towards him. In conclusion, pride within the two texts is different in that the characters from the novels come from different worlds, so their pride reflects upon what their focus is. Being that the Greeks come from a world that focuses on man, they are not afraid to admire themselves as all they truly care about is their pride and honor because that is what is carried on through history, and what men will be talking about even when they are dead. However, the Jews fear the Lord far more than man, so they are willing to put their pride aside in order to please the Lord above all. When faced with similar situations the characters from The Iliad and the Tanakh, go about the situation differently, because their central focuses in life are different from one another.

Thursday, October 24, 2019

Intelligence: A Product of Social Construction Essay example -- essays

Intelligence: A Product of Social Construction   Ã‚  Ã‚  Ã‚  Ã‚  Since the development of the intelligence quotient, schools in every part of the world have been using the IQ test to categorize millions of students into three groups. These three groups, which are the gifted, the average, and the retarded, are falsifications that perpetuate in our world culture and cause many gifted students to be deemed retarded and vice a versa. Why then is the IQ test so heavily relied on in our school systems? For schools the answer is simple, an I.Q. test is a reliable predictor of a students later performance in academics. This answer is relatively true, but where the I.Q. test falls extremely short is with testing the multiple intelligences of the human brain. The intelligence quotient test, developed by Alfred Binet, was created to evaluate ones intelligence with a test that would yield a numerical value that could be compared with a collective average to determine ones level of intelligence. However, the questions of an I.Q. test, or ev en the SAT’s for that matter, are testing only the verbal-mathematical forms of intelligence. The human brain is extremely complicated and advanced, and to assume that the indicators of intelligence are only found in logical and linguistic intelligences is a poor assumption at best. A more comprehensive test, which can test all seven types of intelligence, should be implemented into the educational system to ensure every student an education tailored to their strongest abilities.   Ã‚  Ã‚  Ã‚  Ã‚  In every elementary school in America third graders are forced to take a test that will greatly impact their academic careers. The G.A.T.E. program, which stands for gifted and talented education, is designed to separate the gifted children from the average and below average kids. However, the G.A.T.E. test is comprised of questions the children do not have the answers for. In other words, the kids are being tested on their innate knowledge of the world and their ability to creatively solve problems they have never encountered. Some might believe there is no flaw in testing a child’s natural intelligence. The test is given to each student and each student is given the same amount of time to complete a test of identical questions. But what educators fail to account for is the social bias of the test and the socio-eco... ...or each of the seven intelligences and students will be placed in the category of classes that he or she is best suited for. With this educational system career training can start a much younger age, students will develop in one direction rather than being spread thin over many useless topics, and the professionals of the future will be identified before they ever enter the work force. In the current world, I.Q. tests are the gates that limit ones ability to gain a fair and equal education. The tests given now will continue to reward those lucky enough to live in the upper-middle class and will continue to hold a lid on the potential of the millions of people suppressed into the ghettos of America. New testing and rewriting of tests should be the first step in making American public education fair to all Americans. Eventually the socially constructed idea of â€Å"intelligence† will change, but not fade, and it is up to the people of this generation to redefine what makes a person intelligent. Works Cited Jacobus A., Lee & Howard Gardner. â€Å"A World of Ideas.† A Rounded Version: The Theory of Multiple Intelligences. Bedford/St. Martin’s. 6th Ed. Boston, Ma. 2002. 373 – 391

Wednesday, October 23, 2019

Marketing Syllabus Spring

The student will then have ten (10) days to respond in one of the following ways: Sign the form and request a meeting with the Academic Dean to discuss the allegations and or proposed sanctions; Sign and return the form to the Academic Dean accepting responsibility for the violation and agreeing to the recommended sanction(s); If the student fails to respond within thirty (30) days, a hold will be placed on the students account and the right to participate in the resolution of the allegation will be forfeited.Formal Resolutions: If the alleged violation could result in the suspension or dismissal from the university, or if the student or faculty member requests a formal resolution, the Academic Dean will notify the faculty member and the student(s) that a formal hearing of the Academic Dishonesty Committee will be convened. The committee will be comprised of seven (7) full time faculty members to be appointed by the Vice-President for Academic Affairs on an annual basis. The Academic Dean will serve as chair and will not have voting privileges. The Vice-President for Student Development will serve as an ex officio member of the committee.The Academic Dean will schedule a hearing in a timely manner and all parties will be notified often and location. If the accused student requests, the Academic Dean will assist the student in securing a member of the university community to advise and assist the student in preparing for the hearing. All parties will have the opportunity to present his/her evidence to the committee. The documents, testimony and record of the hearings will be confidential. Upon completion of the testimony, the Committee will meet in closed chambers and vote on the disposition of the student's status at the university.Penalties: Depending upon the intent and severity of the violation, a student found responsible for any act of academic dishonesty will be subject to one or more of the following penalties: The student is placed on academic honor pro bation until graduation. For any student on academic honor probation, a second violation will result in a minimum sanction of one semester of suspension from the university. In addition to academic honor probation, a student might also receive a grade of â€Å"F† on the assignment or test; students might also receive an â€Å"P' in the course; or be suspended or dismissed from the university.No provision will be made for the student to receive a â€Å"W† regardless of whether the professor or student initiate said request. If the student receives a grade of â€Å"F† for the course or is suspended or dismissed from the university, the transcript will indicate the grade with â€Å"HP† and/or the notation â€Å"Academic Honor Suspension (Dismissal). † All students found guilty of academic honor violations shall have a written letter detailing the violation and sanction placed in their permanent record. Copies of this letter will also be sent to the f aculty member of the course, appropriate College Dean, and to the Vice-President for StudentDevelopment. Appeals: A student may submit a written appeal of a guilty finding to the Vicissitude for Academic Affairs within ten days of receipt of the original decision. Appeals must be based on new evidence, additional information, or procedural errors or misconduct. The Vice-President's decision is final. 4) Exam Policy: The administration of a final examination prior to the date designated is considered a violation of University policy; therefore, no final exams for this course will be given other than on the specified day and time without the express approval of the Dean of the College of Business and Management.Such exceptions may be given for only the most extreme and sensitive cases. Other than such exceptions, no â€Å"make-up† examinations shall be administered. It is essential that each student plan accordingly, especially regarding post-term travel plans. 5) Accommodation Statement: â€Å"Lynn University makes reasonable accommodations for qualified students with documented disabilities under the Americans with Disabilities Act (DAD) and Section 504 of the Rehabilitation Act. If special accommodations are needed, please contact the DAD compliance Officer at 561-237-7069 or [email  protected] Du to assist in commenting and defining those needs.Accommodations are not retroactive therefore, for any accommodation the instructor must be presented with the form specifying the needs. The Academic DAD Specialist is located in the Green Center. 6) Incomplete Grade: A. For a student to be eligible to receive an incomplete for a course: 1) The student must provide to the dean of students documentation of the extenuating circumstance(s) that prevent him/her from satisfying the course requirements and learning outcomes of that particular course. 2) The student, at the time of applying for an incomplete, must have employed 2/3 of the term and have a passing gr ade.B. The application process: 1) The student will have the option of applying for an incomplete in one or more courses. 2) The student will obtain and complete the incomplete application form and bring it to the dean of students with appropriate documentation. The dean of students will verify that the student's application satisfies the eligibility criteria. If the application satisfies the eligibility criteria then the dean of students will return the approved form to the student who will then take the form to the professor of the course.The professor and student will draw out contract, which includes but is not limited to: all coursework to be completed and the deadline for this material to be submitted. After the student agrees to the terms of the contract and signs the form, the professor will take the contract to the dean of his/her college. The dean will then review the contract and sign the form upon approval. The â€Å"l† is now official and the contract is binding. The dean of the college will distribute copies of the contract to the professor, the student, the dean of students and the Registrar.Each recipient will place the copied contract in the appropriate file. The roofless will keep one copy and the original will be placed in the student's file in the college of his/her major. C. The form: 1) Will be available online. 2) Will contain current grade, what specific assignments are to be completed due date for all material (not to exceed One year beyond the original term final grade due date), and state that the final course grade will be a ‘W† if the student does not complete the requirements. 7) Withdrawals: Students are limited to eight undergraduate and three graduate course withdrawals. ) Assignments: Papers must be submitted ONLY through the Assignment link n Blackboard. For assistance with Blackboard, contact the IT Help Desk at 561-2377979. Late papers will not be accepted without penalty without the prior consent of the professor. Extensions may be granted on an individual basis and will only be granted for particularly sensitive cases. The granting of makeup papers shall be at the sole discretion of the professor and will not be given except for particularly sensitive cases that are discussed at length with the professor.In any group project, the student is expected to become an integral team member, with active input, interaction, and contributions. Once mea members have been selected, it is the responsibility of the team to agree upon the work assignment and allocation of team resources. A student who does not completely follow through with that student's commitments to the team will not receive a passing grade for the project. 9) Dress code: For all activities in the classroom that involve a guest presenter, as well as for field study visitations, the student shall be required to dress in business casual attire.If the instructor determines that the student's appearance is inappropriate for a sc heduled activity, the student will not be permitted to participate. 0) Questions and concerns: Students who have concerns or questions regarding academic matters relating to this course are urged to consult with the instructor. Students should be familiar with information found in the current Lynn University Academic Catalog. Required Texts Articles, Videos, and e-mails throughout the term as provided by the professor, including postings on this course's Blackboard companion site.Suggested Reading and Sources (1) Street & Smith's Sports Business Journal, subscription available at www. Superciliousness's. Com Course Requirements Each student will complete all assignments and is responsible for Discussion Board postings on Blackboard. Details about each of these projects are attached to this syllabus. You may complete any assignment in any order you please. Try to complete one project every two weeks, and to complete your Discussion board posts on a Weekly basis. All work is due by Fr iday Feb. 27 at 1 1 :pm properly posted in Blackboard.Grading Grading is based on the following system: Deal Maker USB LOC Discussion Board USB Advertising USB Launch Party Total 20 points 100 points Grades for each of the factors listed above will be posted progressively throughout the semester, and will be accessible to the student through the university online Blackboard system. Student final grades shall be rounded by tenths to the nearest whole number. A grade of exactly one-half point shall be rounded to the next highest whole number. Student grades shall not be rounded by hundredths to the nearest tenth.

Tuesday, October 22, 2019

John McCain Term PaperEssay Writing Service

John McCain Term PaperEssay Writing Service John McCain Term Paper John McCain Term Paper[vc_row][vc_column][vc_column_text]John McCain Has Died, But the Memory of Him Has RemainedEvery day many people die in the world, the deaths of some remain unnoticed for the public, while the deaths of others leave a deep trace of memory and sorrow in the hearts and minds of the mourners, of those people who knew these prominent people personally or only read about them somewhere in the press. The death of John McCain did not come as a surprise; as he struggled with a serious illness, but the life, words, and deeds of this man deserve respect and their detailed description.McCain’s Early Life and School YearsJohn Sydney McCain III was born on August 29, 1936 at the US Naval Base Coco Solo in the Panama Canal Zone. This land was among the unincorporated territories of the United States in those times. McCain’s father was a junior officer in the Pacific Fleet of the United States at that time, while McCain’s grandfather was a naval pilot. Joh n McCain’s father and grandfather served their fatherland faithfully they fought against the Indians, fought with the British for independence, took part in the civil war on the side of the Confederacy and bravely served during the World War I. As a result, McCain’s military relatives brought up the boy rigorously and fairly.Little John often changed his place of residence by moving with his parents. Summer was a great time for the boy’s development on a family plantation, but the military career of his relatives inclined the boy much more to feats and conquests than to farming. There were many different schools in different parts of the United States in McCain’s life. Naturally, a boy, who was calm in his early childhood, was forced to show the strength of his character at each new location for the purpose of gain popularity and respect among peers.McCain’s Student’s LifeAfter school, McCain’s destiny was predetermined in advance an d he entered the naval academy. It was the only possible choice for the descendant of such famous ancestors. McCain was not an ideal student because he was always ready to break the rules and follow his ideas. Moreover, McCain’s father had to intercede for his son before the leadership of the Academy several times, but even this fact did not break the disobedience of the young man. Despite the lack of discipline and a very militant character, John was always popular among his peers.John McCain’s academic successes were rather low because the young man liked and understood technical sciences, as well as History, government and English literature, but hated to complete different assignments. According to McCain’s memories about his student’s years, he mentioned that although he ignored many informal rules of the academy, he never questioned the truly important traditions such as honor, courage, resilience, and readiness to make sacrifices for the sake of th e fatherland. In his own words, he wanted to prove to his father and grandfather that he deserved to be called their descendant.Where Were the Roots of McCain’s Power of Character?McCain’s life and career development were not easy because he was a prisoner of the Vietnamese and for more than five years experienced hardships and mockery. Years of captivity became similar to hell for McCain and he was in a very difficult situation: he was summoned to the camp chief, who demanded McCain confess in all possible war crimes. McCain refused to do it, as well as to share military secret information, and he was beaten every day for many times. There were situations when more than five people mocked McCain for several hours, then they tied him up and threw an exhausted man into their special â€Å"penalty room† with no clothes, beds, food, etc., trying to break his temper. It was a room of a constant pain for John McCain, but even such cruel mockeries did not deprive him of the desire to live and struggle for his life and future. It can be said that only a fantastic will to live allowed McCain to overcome all the hardships on his way to freedom and formed his strong character and readiness to follow own ideals to the last breath.McCain’s Position on Political IssuesAccording to the opinion of many politicians, McCain was a â€Å"hawk†, but he was not a crazy and insane leader because all his deeds were based on a well thought out strategy for resolving the issue. He learned well the lessons of the Vietnam War and believed that if the US were going to war, then the country should do it with a clear goal and a verified plan to exit the conflict. Moreover, there is no opportunity to refuse from the previous decision because when the decision is made and the ships with the aircraft are sent to other people’s shores the army’s support from the authorities should be complete and unconditional.McCain’s Political Course a nd His Last Years of Life  McCain, as the politician, became famous for not adhering to clear party discipline and acting as he saw fit for the country. He often went against the party in many issues, beginning with his struggle against the tobacco industry and ending with an attempt to prove that the improvement of relations with Vietnam may help the United States to keep the influence of China in the region. Fortunately, it is better to reconcile with the old enemy, and use this friendship for the country’s prosperity than to continue enmity and create problems for the United States and its inhabitants, allowing possible threats to become a reality.For the last years of life, McCain continued to be an irreconcilable defender of the rights and freedoms of the inhabitants of his native country. Moreover, nowadays he is also known as one of the most aggressive and militant haters of Russian political course in the United States. He proposed to exclude Russia from the G-8, as well as create an analogue of the United Nations without the participation of China and Russia. The politician repeatedly accused the Russian state of encroaching on American democracy and human rights, as well as in interfering in the presidential elections in 2016. Nevertheless, with all his aggressive statements, John McCain called himself â€Å"an optimist, even when it comes to Russia†.Thus, the honored hero of the Vietnam War, a great political leader and an irreconcilable fighter for the rights and freedoms of Americans, the decisive â€Å"hawk† John McCain will undoubtedly remain in history of his country as one of the brightest American politicians. He became famous all over the world as a true symbol of his country and nothing can change this fact even after his death.[/vc_column_text][/vc_column][/vc_row]

Monday, October 21, 2019

Jane Austen essays

Jane Austen essays Jane Austens novel Emma is basically a biography. As Jane Austen matured through her childhood years, she acquired many talents which are reflected through the character Emma. Jane Austen lived in the popular image of Victorian society. Many critics agree that Jane Austen bases her novels on her own life. In the novel Emma Jane Austen portrays her life in a time of maturing through the In the early years of Jane Austen, her accomplishments and talents are then reflected in the character Emma. Austen as a child had an excellent talent for drawing, painting, playing the piano, and dancing. As in her novel Emma, the character Emma is very talented in these areas. Emmas expertise was in dancing; she absolutely loved it and was very good just as Austen (Parrish 340). Emma being the perfectionist that she was, always wanted everything ideal, and that goes back to Austen in her talents and everything she did. In the novel Emma, when Emma is asked to paint a portrait of her best friend Harriet for Mr. Elton, she wanted to perfect the artwork all the way down to the finest detail . Even when she thought she had a long way to go to finish it, Mr. Elton stopped her and said that it was perfect the way it was (43). Inevitably, Emmas life was based on the childhood and early years of Jane Austens adulthood. Although part of the upper class society at an early age, Austen was not influenced by many of the contemporary novelists of that time (Parrish 343). As a child Austen was never around many people. She did not trust herself enough to speak unkind words to anyone, and she controlled her temper well (Parrish 340). She was essentially confined to her home and nearby areas. So everything Austen wrote or any idea she had was genuinely original and a homemade article (Parrish 343). Austen always delivered herself in a manner with great fluency and pre...

Sunday, October 20, 2019

Vaccines and Autism Professor Ramos Blog

Vaccines and Autism Vaccines and Autism Do vaccines really cause autism in children? What are Vaccines? Vaccines stimulate the making of antibodies and provide immunity against diseases. It prepares your body to fight the disease faster and more effectively so you won’t get sick. A vaccine is made from small amounts of weak or dead germs such as viruses, bacteria, or toxins that can cause diseases. The system of vaccinations in the U.S. is one of the great public health achievements of our time.    Common Ingredients contained in Vaccinations Aluminium MF59 Thiomersal, also called Thimerosal Gelatine Human serum albumin and recombinant albumin Sorbitol and other stabilisers Emulsifiers Taste improvers antibiotics Thimerosal Thimerosal is an organic mercury compound that has been used for many years in the U.S. in more than one dose of vaccines. This type of mercury does not stay in your bloodstream and it is not the type of mercury found in the earth’s crust. Thimerosal is added to vaccines to prevent bacteria and fungi growing in them. If these specific germs grew on the vaccines and they were injected into a human, then the person would experience severe reactions, illnesses, or death. Children six years and younger are recommended by their doctors to their parents to avoid vaccines containing thimerosal. Thimerosal is also used as a preservative in other medical products such as some throat and nose sprays. Other than minor side effects that can be treated with medicine, thimerosal has been tested safe. Ethylmercury Thimerosal contains ethylmercury, a metal that is cleared from the human body more quickly than methylmercury, and is therefore less likely to cause any harm. Methylmercury is the type of mercury that is contained in certain fish and high exposures of this metal can be toxic. Methylmercury constantly gets confused with ethylmercury and parents get worried for the safety of their children. Vaccines (MMR) Side Effects Although vaccines provide immunity from getting diseases, there are also side effects. It really does depend on the type of vaccination a person is getting and how they react to it. The main vaccines that parents question due to side effects is the MMR (measles, mumps, and rubella) vaccine. According to: â€Å"MMR (Measles, Mumps, and Rubella) VIS.† Centers for Disease Control and Prevention, 12 Feb, 2018. this vaccine has three types of levels for side effects- minor, moderate, and severe. Minor events can cause a sore arm from the injection, fever, redness/ rash, or swelling in the cheeks or the neck. Moderate events can cause Seizures that come with a fever, Temporary pain or stiffness in the joints, or blood clots which can cause unusual bleeding or bruising, and Rash all over the body. Severe events rarely happen. They are Deafness, long-term seizures, comas, or lowered consciousness and brain damage. It has no t been confirmed that autism is the result from brain damage. Risks of Not Being Vaccinated   Risks of not being vaccinated are not too common and are portrayed as non realistic side effects because it is hardly ever seen. Therefore people do not see the possible birth defects, hearing loss, paralysis and death that can be caused by MMR. Most of the U.S. citizens are well vaccinated, therefore they are almost  protected completely from getting diseases. Choosing not to vaccinate is a risky choice for the individual and the community. If a child is not vaccinated then they are at risk of catching a disease and contaminating other children. It is possible to catch a disease even if you are vaccinated. The sickness will not be as strong as someone who is not immune but a small portion of the disease still affects the other person who got contaminated by the person without vaccinations. A healthy parent will try to protect their children and infants by making sure their car seat is buckled in tight, they make sure to keep them censored from violence and nudity, they feed them s everal meals a day, and they make sure their environment is as safe as they can possibly provide for their little ones. So why are vaccines not a part of the safety list? A child is more likely to die from all types of diseases because their immune system is not as strong as the immune system of an adult. A child’s body has not experienced as many illnesses compared to older people who have dealt with plenty of flu, colds, and have been exposed to many more different types of environments. -If an infected mother has her baby in her womb, there is a big risk the baby will be born sick. Even though the baby might survive painful illnesses, he or she will grow up with health problems or will be more at risk to develop illnesses in their later years. *According to Szabo, Liz. Full Vaccine Schedule Safe for Kids, no Link to Autism. Gannett News Service, 28 Mar, 2013. SIRS Issues Researcher,, there was a study done through a pediatric department about babies who received all of their immunizations within the first year compared to babies who missed a few. The study found no differences between health problems, face symmetries, or IQ differences. There is no reason to delay immunizations from the day they are meant to get them. â€Å"When you delay your childs vaccines, you put them at risk†. Do Vaccines Cause Autism in Children? Some parents lack the confidence to vaccinate their children according to their pediatrics schedule because they fear their children may never be the same after a dose enters their system. But Scientific studies have shown no relationship between vaccinations and the risk of autism. The removal of thimerosal from childhood vaccines over 15 years ago has had no effect on the rising rate of autism in the U.S.. In the 1980’s, autism was diagnosed one in 10,000- now it is one in 59 children. There is a rise in autism and the cause is unknown but scientists have proven autism not to be the cause from vaccines and it has been ruled over as a myth. Work Cited Wharton, Melinda. Truth Revealed: New Scientific Discoveries regarding Mercury.. Truth Revealed: New Scientific Discoveries Regarding Mercury in Medicine, 08 Sep, 2004. SIRS Government Reporter, -Thimerosal has been eliminated from most vaccines for children under six years young.   This happened because after an FDA analysis of the amounts of mercury exposure that were being contained in vaccinations became a worrisome in the U.S. Public Health Service Agencies. They took action to remove thimerosal preservatives being contained in vaccines. Now, if a person goes to to a pediatric clinic, there are vaccines that still contain thimerosal but a parent can now request to get an immunization without it. Side effects to thimerosal are redness in the body, inflammation and on rare occasions- allergic reactions. our body easily eliminates the thimerosal by being removed by our blood and quickly excreted in your waste. Thimerosal does not build up in your system like other mercury-based compounds can. Austin, David. â€Å"An epidemiological analysis of the ‘autism as mercury poisoning’ hypothesis†. international Journal of Risk Safety in Medicine, Vol. 20 Issue 3, 2008, p.135-142. -Mercury occurs in three forms: Organic, Inorganic and elemental. Though, organic elements such as thimerosal have been discovered in vaccinations, the percentage of mercury being contained is insufficient to the percentage that has been collected through children with autism. It has been proven children who develop autism in their future years could have slowly gotten to where they are through mercury poisoning. Elemental mercury is more common in our food and water sources, and can affect the way our brain is progressing. Parasidis, Efthimios. â€Å"Public Health Law and Institutional Vaccine Skepticism.† Journal of Health Politics, Policy Law., Vol. 41 Issue 6, p1137-1149, Dec. 2016. -This article is demonstrating vaccines are unknown to be linked to autism. â€Å"Vaccine-hesitant parents are often portrayed as misinformed† because every doctor is sharing different information about their own studies and beliefs. Something we are introducing to our bodies is causing harm to the way our brain develops. In the early 1990’s children who were diagnosed with autism might have been misdiagnosed with a type of learning disability. Our technology and knowledge were not advanced to the level our current science and medical field is now. But through studies and years of observation there have been many debates if vaccines are linked to autism through mercury or an unknown supplement being contained.   Vaccines could or could not be the answer but it is not- not impossible. Autism Science Foundation.† Searching Solving Sharing, 2018. -Autism has been on the rise ever since the 1980’s when the disabilities statistics were gathered and recorded. ASD has been changing because there were certain symptoms that were originally counted as the disease but later doctors and scientists ruled it as another disability. Now it is more noticeable to recognize autism due to the technology advancement and the knowledge of doctors passed on through generations and information gathered compared and studied. Autism is more common in boys than girls. Szabo, Liz. Full Vaccine Schedule Safe for Kids, no Link to Autism. Gannett News Service, 28 Mar, 2013. SIRS Issues Researcher, -This site explained there is no difference in a person who receives immunizations during their entire childhoods or getting them all in one day. Vaccines were much more dangerous when they were first exposed to the public but throughout the years of experimenting with antigens, there are only very few put into the vaccines that help stimulate the immune system to fight block infections. This article mentions vaccines linked to autism is a myth because autism is caused before a baby is born. Autism is usually diagnosed during the 12-18 month mark but a doctor can spot it as early as six months.

Saturday, October 19, 2019

Articles Relating to the Lack of an Internal Audit Department in a Article

Articles Relating to the Lack of an Internal Audit Department in a Company in the UAE - Article Example It also means that the individuals involved do not assess their individual work or even that of those that they are answerable to. There should be a disclosure of any possible or real conflicts of interest that appear to hamper a straightforward and impartial assessment. The internal audit resources have also seen expansion for the purposes of satisfying the increasing demand for the services to facilitate financial report and internal control’s executive certifications. In the future years, it might be expected of the internal auditors to broaden their role to responsibilities such as the improvement of risk management, reduction of organizational costs and complexity, and participation in the development of governance and strategic processes. For instance, the rules of Proxy Disclosure Enhancements of the United States Securities and Exchange Commission to reveal their governance measures, which include the structure of their board, the board’s supervision of risk man agement as well as its relationship with the executive practices and policies of compensation. The new proxy rules will actually exert pressure or compel the boards to show their role in the supervision of risk management, and further, this presents both opportunities and challenges for the CAEs (chief audit executives) and their teams of internal auditors. All companies that have the department of internal audit have had it very smooth in running their affairs. Their audit departments have helped in keeping track of where the money goes, and ensures that the money is put into good use, and not for the benefit of individuals. The departments have also helped the organizations in knowing if it is making or losing money. Internal audits helps companies in reviewing the processes’ efficiency together with the related international standards, shows commitment by the top management, offers scope of improvement, offers information for the management review meetings as well as helpi ng in the improvement of client confidence and satisfaction. The Importance of the Internal Audit Function in a Company by Jeffrey Thomas This article basically talks about the significance of the department of internal audit in an organization. According to the article, internal auditors carryout a range of activities which include helping their organizations in the prevention of fraud by evaluating and reviewing the effectiveness and adequacy of the system of their internal control, correspond with the level of a possible exposure within the company. The internal auditors should take the following into consideration when meeting their obligations: Examine the control environment’s aspects, carry out practical fraud investigations and audits, report fraud audits results and offer support for efforts of remediation. They might also own the hotline of whistleblower in some cases. They should also examine fraud risk assessment by the management, especially, their process for th e identification, assessment and testing of possible scenarios and schemes of misconduct and fraud, which include those involving contractors, suppliers and even some other parties. Moreover, they should examine the operating and design effectiveness of the controls that are fraud related; ensure that audit programs and plans tackle residual risk and include fraud

Friday, October 18, 2019

School Counseling Assignment Example | Topics and Well Written Essays - 500 words

School Counseling - Assignment Example Students will become more self-aware. This self-awareness will heighten their awareness of the surroundings also. This knowledge will help them detect and recognize evidence of bullying. It will also help them differentiate it from other arguments. Students will become more aware of how their thoughts or feelings can influence or change their behaviors. Being able to recognize patterns of bullying will make them mentally mature and behaviourally more capable of saying no to bullying people. Students will be asked to categorize their feelings or thoughts into positive and negative in association with a bullying pattern noticed by them. Feelings will be categorized differently for each pattern noticed. Students will understand that relationships based on trust and communication serve as a key to address bullying issues. It is the lack of trust which prevents victims from communicating or reporting bullying to adults. Students will be trained to efficiently report to caring adults. Mock staff rooms will be set up in the corners of each classroom. Students will be divided in to two groups. One group will imitate the staff and students from other group will pretend to be victims of bullying. This pretend play will encourage students to practice trusting the staff. One important activity which will help students improve self-concept and self-esteem is to accentuate the positive. For this purpose, students will be divided into groups of four and focus will be concentrated by each group on one member. Rest of group members will have to identify one positive thing about that student’s behavior. Mental wellbeing is essential to prevent bullying as vulnerable people are easy targets. Students will be made to sit in a circle at the end of the school day in the classroom. Every student will tell one good thing he/she has learned in that day about

Euthanasia Term Paper Example | Topics and Well Written Essays - 1000 words

Euthanasia - Term Paper Example The American Medical Association holds that active euthanasia is impermissible due to its involving the intentional ending of human life by another human being and many contemporary philosophers have argued for and against this view discussing the moral permissibility of such an action and some of the most notable arguments come from James Rachels and Thomas Sullivan. Rachels states that a strong case can be made against the American Medical Association’s doctrine and his main point is that passive euthanasia is not always preferable to active euthanasia. He states that in some cases, there is simply no moral difference between active and passive euthanasia because they are morally equivalent at that time and that active euthanasia may actually be better than passive euthanasia. He says that once the decision has been made not to prolong the patient’s agony, active euthanasia would be preferable because the latter would lead to an unnecessary period of suffering. His mo st vivid example is the case of severe Down’s syndrome babies born with intestinal obstructions about whom he states that sometimes in such cases, the babies are allowed to die. Even though if this matter were considered deeply, we would find compelling moral grounds for preferring active euthanasia to passive euthanasia in the vastly greater degree of suffering involved in letting the baby die (Rachel pp.78-80). The doctrine that passive euthanasia is preferable to active euthanasia is challenged by Rachels who declares that it leads to decisions concerning life and death based on irrelevant grounds as to whether a person’s life should continue or not. He argues that ordinarily, an intestinal obstruction can be fixed and is not a life or death matter but in the case of a baby with Down’s syndrome who has an intestinal obstruction, the baby is allowed to die because of the Down’s syndrome and not the intestinal obstruction. The presence of the intestinal obstruction in the baby becomes irrelevant due to its having down’s syndrome and it is this argument which justifies allowing the prolonged suffering of the baby before it dies instead of fixing the intestinal obstruction which would relieve it of the pain. This justifies Rachels’ argument against the American Medical Association’s doctrine that this doctrine rests on a distinction between killing and letting die that itself has no moral importance because they both lead to the same end and the means of getting there is inconsequential (Rachel pp.78-80). Sullivan, on the other hand, states that Rachels’ interpretation of the American Medical Association’s doctrine is flawed and argues that Rachels’ interpretation that this doctrine draws a distinction between killing and letting die is misplaced and that in fact, it does not draw a distinction between intentionally killing and not intentionally killing. Despite his disagreement with Rachels on this matter, he agrees with Rachels that killing is not always worse than letting die. He states that it is true that if someone is trying to bring about the death of another, then it makes little difference from the moral point of view if his purpose is achieved by action or by malevolent emission. He further agrees with Rachels that passive euth

Community Members Assignment Example | Topics and Well Written Essays - 250 words

Community Members - Assignment Example Department of Health and Human Services (2012) indicates that â€Å"Philadelphia residents have higher rates of high blood pressure, diabetes, uninsurance, obesity, and tobacco use in comparison to the Southeastern Pennsylvania region as a whole.† Interestingly, most of these problems that are faced by the people within the population are caused by environmental factors including population emanating from the poor use of vacant lands (Bushman, 2007). As far as health indicators are concerned, the leading health indicator in greatest need of application within the population would be said to be obesity among young men and women in Philadelphia as the city is fast becoming known as "Fattest American City" by Mens Fitness Magazine (2005). A corresponding health promotion initiative to address the issue would thus be one that centers on the eating habit of residents as majority of these residents are known to be involved in poor eating habits that put their health at risk (Calfee and Scheraga, 2012). Bushman, B.J. (2007). Effects of alcohol on human aggression: Validity of proposed explanations. In M. Galanter (Ed.), Recent developments in alcoholism: Volume 13. Alcohol and violence (pp. 227-243). New York, NY: Plenum Press. Calfee, J., & Scheraga, C. (2012). The influence of advertising on alcohol consumption: A literature review and an econometric analysis of four European nations. International Journal of Advertising, 13,

Thursday, October 17, 2019

Islamic and diversity Research Paper Example | Topics and Well Written Essays - 1000 words

Islamic and diversity - Research Paper Example ployed several non-Muslims in functions such as diplomacy and public administration while subsequent dynasties such as Ottoman dynasty of 1281-1923 placed non-Muslims like Yakub Mahallesi as Prime Minister. Islamic history is characterised by numerous queens who ruled Islamic dynasties such as Queen Radhia of Egypt thus confirming that Islam appreciates diversity (Mapel & Nardin, 1999). Although some conservative Muslims may argue that men are the protectors and women should not be leaders as outlined in Quran (4 : 34), contemporary Muslim scholars have challenged this notion since the verse concentrates on Islamic family law and not general political leadership (Manger, 1999). In addition, the conservative Muslims may argue that Islam does not appreciate the leadership of non-Muslims, but Quran (5 : 15 ) makes it clear that Jews and Muslims are protectors and friends of each other and thus Islam requires them to foster relationships with unfriendly people in order to ensure peaceful coexistence (Ali, 2005). Prophet’s tradition and Holy Quran in the Quran 5 evidence Islamic appreciation of diversity: 18 that asserts that ‘if God had so willed, he would have made you a single people, so strive as in a race in all virtues’ (Nagel, 2002). The Quran therefore recognises individual heterogeneity and ‘a race in all virtues’ signifies God’s intention of using diversity to make human beings work better. Prophet’s traditions (Sunnah) such as Medina Charter promotes multiculturalism and diversity as outlined by the ethnic diversity of Medina population of 22 tribes and Jews and the need of equal rights and status in the society. The Quran also supports unity and brotherhood as evidenced by Quran (49: 13) that clearly points out that all human beings descended from same parents. Furthermore, Islamic appreciates the differences of language and race as evidenced in the signs of God as outlined in Quran (30: 22) that points out that God’s signs ar e creation of

Polarity analysis of the situation Term Paper Example | Topics and Well Written Essays - 1000 words

Polarity analysis of the situation - Term Paper Example Polarity analysis of the situation Questions are used for probing and developing understanding of the situation. The questions are important during the verification and acquisition of data. Data collection depends on the questions asked or used during the probing. However, the questions used in the process must address issues in the situation. The difference between open and close ended questions is the response type. An open ended question is a question that cannot be answered using a simple answer because of the nature of the question (Paton, Paton and McCalman 132). Closed-end question or questions that require simple answers such as yes or no. however, each question has the role to play in the research process. The open ended question is useful when collecting diverse information. Closed questions ensure accurate data collection with the success but limit the scope of operation. When diverse data are needed, open ended question is helpful. Opened-ended questions are the best in diverse data collection which involv es the creation of open ended questions that can be answered by the respondents. Open-ended questions are simpler to administer, but their data are hard to analyze and have a conclusive result. The use of open ended questions is effective when collecting the data for product upgrade or improvement with the success of upgrade resulting from.Problem solving approach is one of the most common approaches in solution provision. The success of the approach is based on the ability to address several problems that have already been highlighted and identified.

Wednesday, October 16, 2019

Community Members Assignment Example | Topics and Well Written Essays - 250 words

Community Members - Assignment Example Department of Health and Human Services (2012) indicates that â€Å"Philadelphia residents have higher rates of high blood pressure, diabetes, uninsurance, obesity, and tobacco use in comparison to the Southeastern Pennsylvania region as a whole.† Interestingly, most of these problems that are faced by the people within the population are caused by environmental factors including population emanating from the poor use of vacant lands (Bushman, 2007). As far as health indicators are concerned, the leading health indicator in greatest need of application within the population would be said to be obesity among young men and women in Philadelphia as the city is fast becoming known as "Fattest American City" by Mens Fitness Magazine (2005). A corresponding health promotion initiative to address the issue would thus be one that centers on the eating habit of residents as majority of these residents are known to be involved in poor eating habits that put their health at risk (Calfee and Scheraga, 2012). Bushman, B.J. (2007). Effects of alcohol on human aggression: Validity of proposed explanations. In M. Galanter (Ed.), Recent developments in alcoholism: Volume 13. Alcohol and violence (pp. 227-243). New York, NY: Plenum Press. Calfee, J., & Scheraga, C. (2012). The influence of advertising on alcohol consumption: A literature review and an econometric analysis of four European nations. International Journal of Advertising, 13,

Tuesday, October 15, 2019

Polarity analysis of the situation Term Paper Example | Topics and Well Written Essays - 1000 words

Polarity analysis of the situation - Term Paper Example Polarity analysis of the situation Questions are used for probing and developing understanding of the situation. The questions are important during the verification and acquisition of data. Data collection depends on the questions asked or used during the probing. However, the questions used in the process must address issues in the situation. The difference between open and close ended questions is the response type. An open ended question is a question that cannot be answered using a simple answer because of the nature of the question (Paton, Paton and McCalman 132). Closed-end question or questions that require simple answers such as yes or no. however, each question has the role to play in the research process. The open ended question is useful when collecting diverse information. Closed questions ensure accurate data collection with the success but limit the scope of operation. When diverse data are needed, open ended question is helpful. Opened-ended questions are the best in diverse data collection which involv es the creation of open ended questions that can be answered by the respondents. Open-ended questions are simpler to administer, but their data are hard to analyze and have a conclusive result. The use of open ended questions is effective when collecting the data for product upgrade or improvement with the success of upgrade resulting from.Problem solving approach is one of the most common approaches in solution provision. The success of the approach is based on the ability to address several problems that have already been highlighted and identified.

Importance of International Trade Essay Example for Free

Importance of International Trade Essay The buying and selling of goods and services across national borders is known as international trade. International trade is the backbone of our modern, commercial world, as producers in various nations try to profit from an expanded market, rather than be limited to selling within their own borders. There are many reasons that trade across national borders occurs, including lower production costs in one region versus another, specialized industries, lack or surplus of natural resources and consumer tastes. One of the most controversial components of international trade today is the lower production costs of developing nations. There is currently a great deal of concern over jobs being taken away from the United States, member countries of the European Union and other developed nations as countries such as China, Korea, India, Indonesia and others produce goods and services at much lower costs. Both the United States and the European Union have imposed severe restrictions on imports from Asian nations to try to stem this tide. Clearly, a company that can pay its workers the equivalent of dollars a day, as compared to dollars an hour, has a distinct selling advantage. Nevertheless, American and European consumers are only too happy to lower their costs of living by taking advantage of cheaper, imported goods. Even though many consumers prefer to buy less expensive goods, some international trade is fostered by a specialized industry that has developed due to national talent and/or tradition. Swiss watches, for example, will never be price-competitive with mass produced watches from Asia. Regardless, there is a strong market among certain consumer groups for the quality, endurance and even snob appeal that owning a Rolex, Patek-Philippe or Audemars Piguet offers. German cutlery, English bone China, Scottish wool, fine French silks such as Hermes and other such products always find their way onto the international trade scene because consumers in many parts of the world are willing to foster the importation o f these goods to satisfy their concept that certain countries are the best at making certain goods. One of the biggest components of international trade, both in terms of volume and value of goods is oil. Total net oil imports in 2005 are over 26 million barrels per day (U.S. Energy Information Administration figures) (Note: Imports include crude oil, natural gas liquids, and refined products.) At a recent  average of $50 per barrel, that translates to $1billion, three hundred million, PER DAY. The natural resources of a handful of nations, most notably the nations of OPEC, the Organization of Petroleum Exporting Countries, are swept onto the international trade scene in staggering numbers each day, and consumer nations continue to absorb this flow. Other natural resources contribute to the movement of international trade, but none to the extent of the oil trade. Diamonds from Africa, both for industrial and jewelry use, wheat and other agricultural products from the United States and Australia, coal and steel from Canada and Russia, all flow across borders from these nations that have the natural resources to the nations that lack them. Despite complaints about trade imbalances, effects on domestic economies, currency upheavals, and loss of jobs, the reality of goods and services continually crossing borders will not go away. International trade will continue to be the engine that runs most nations. Information is for educational and informational purposes only and is not be interpreted as financial advice. This does not represent a recommendation to buy, sell, or hold any security. Please consult your financial advisor.

Monday, October 14, 2019

The historical and significance of Weber output

The historical and significance of Weber output The historical and significant of Weber output (Der Freischutz )in the romantic Germany Opera. The so called Camerata that first met in Florence in the 1580s arose in German Opera. On seventeenth century, Opera came in and dominated Germany. The development of Italy Opera, urged the singing and the performance arts by Italian skills, the delightful in neither show nor theatre brought acknowledge to the rest of Europe. Germany Opera are very much influenced by Italy Opera. Two major Opera composer of Germany, Beethoven and Weber learned from Italian composer and this is the continuous line on the opera development of Germany. ( Edward J.D 1976) During the seventeenth and eighteenth centuries, Italian rival became a factor that Germany opera was struggling with it. Handel and Gluck elect opera seria as a foreign tradition work. Some composer tried to challenge the domination of Italian, Mozart sophisticated music evolved the simple singspiel, Weber create a unique Opera Der Freischutz which influence the romanticism. Wagner is the one to change the Germany Opera never to be the same, significantly great influence to the opera and the later composers. This few composers brought a strong operatic to European cultural. (Edward J.D 1976) Throughout seventeenth, eighteenth and nineteenth centuries, the historically show the importance of opera was there. The musical expression of the opera is the main source of all. There are various definitions for Opera, for my thought, Opera is an art form, sung on the staged in magnificent costume, accompaniment of instrumentals lead the expressive music goes by. It is also device by human expression is made artistic, the equality of piece of music is the same as every poem, the duration and level difficulties of music, must contain emotional climax. Religious is a part of the scenery for opera, the characteristic of the type of opera we called â€Å"Romantic†. (Edward J.D 1976) Exaggeration is the romantic interpretation of older music, for example two different composers output would create a different technique and expressing. To play Bach 48 prelude, used of harpsichord which gives no variety of color and dynamic contrast, yet the beautiful and even expressive we can still played in the music. With another comparison, Weber output by playing without dynamic and experience, the eventually result will be lifeless; as Weber is a typical romantic composer, his outputs depends on his very existence upon intensification or exaggeration. (John D.D 1980) Germany Opera was being concerned when Vienna turn to be international operatic centre, at the mean time of Mozart striking but this is nothing to do with him. The long duration of development took Germany Opera to be well known due to unsatisfactory of libretto badly made. (John W 1976) The two major composers of Germany who wrote opera – Mozart and Hasse brought foreign repertory to the German Opera house. Both of them neglected the important of own country opera music. According to John Warrack, Mozart wrote opera in Italian but not German, hilarious part of Hasse, he never wrote German Opera at all. My thought thats was a major reason of local produce composer had neglected the very significant point which they could developed the opera of the country. Carl Maria Von Weber is a German composer and also the composer of Der Freischutz. He was a significant composer of the romantic school. Weber was influenced by Mozart in his early opera, but he had the sense of innovation and creating a new, distinctly German tradition. The German folk song melodies can be often attach in Webers music. Weber life was connected with his printed work, especially opera. Webers mastery of the orchestra was equaled in his time by Beethoven and Schubert. Weber composed for piano works, opera but he also wrote a quantity of religious music- Catholic Mass. Der Freischutzbecame one of the major influential development opera in Germany, not merely influence of the music but also later composer most likely to be German, for instance Wagner, Liszt, Mendelssohn and Chopin. He still remained a successful composer although he had arrested for debt and fraud and expelled from Wurttemberg. Barely touched by the wand of the magician Weber, the realistic and natural scene for the most German of melodramas assumes a grace and freshness a mystery even worthy of Shakespearian fantasy. CLAUDE DEBUSSY Der Freischutz was the creation of German life and wisdom, ancient but revives with new awareness and given new artistic growth. Der Freischutz translates as â€Å"the marksman† or â€Å"the free shooter†. This opera established a uniquely German form of opera under the influence of Romanticism. The opera contains three acts by Weber to a libretto by Friedrich kinds. The first sketch was on July 2nd 1817 and only complete until May 13th 1820. Instead of the original name Der Freischutz, the title Der Probeschuss ( The trial shot) was chosen, then Die Jagerbraut ( The Huntsmans Betrothed) but eventually the first title was restored by Bruhl ( Director of Berlin Theatre) who had accepted the opera production. For Weber, unparalleled triumph started on Der Freischutz. He breaks the 18th century overture style that consist suggestion of the motives that would follow. This innovation creating began his music career in the romanticism period of producing brilliant outputs. We ber assumed as a great master while his contemporaries have fallen into oblivion. Der Freischutz is still numerous in Germany and essential to the repertoire as Faust or Carmen. In our day now, Der Freischutz is rarely to be presented in other countries. In France and England, the demand works of Mozart and Wagner are more appreciate than Weber. The reason why Weber only alive in Germany because the national quality of Der Freischutz. The affection towards Germany was one irrational, mainly focus on childhood, children was taught to play the simpler tune of it, and was regarded as the most appropriate opera for children first time visit. It is the opera â€Å"for the people† and for the German people. This reason cause the non musician German felt Der Freischutz are simply insufferable if they are not enjoy the work thoroughly. In Weber Career, the important factor brought his music to another stage of written work because he was the modern equivalent of a court jester. He sa ng, played guitar and pianoforte, in this society, young noblemen should write lifeless poem about ladies, Weber put this into his music, the shape of lyric, the structure and musical style mixture of French and Italian Cadence. Weber always called upon to played, most often he did was improvise the popular opera of the day. On my opinion, extemporize could bring inspiration raise on music. We would not expect what will be creating later and this might surprised and became an innovation of a style. Weber became conductor in Dresden since 1817 and this changes make an emphasize focusing on development of German opera. The repertory that he conducted was only French and Italian opera was performed because there is no German opera worth to be performing beside Mozart and Beethoven outputs. For the last ten year operatic in Prague and Dresden, Weber repertories style was mainly influence by French work. (John.W 1991) The story is taken from German folklore and consists of supernatural elements. The opera begins with a shooting competition, Max; a forest ranger worried his poor for competition to marry his love Agathe, the daughter of the head ranger. Caspar tried tempting Max to sell his soul to Samiel, the â€Å"black hunter† to exchange for seven magic bullets which never fail to hit their mark. He now forfeit his soul and life to Samiel, to get free he has to find a victim to replace him. The bullets casting take place in the midnight in the Wolfs Glen. The following day, Max was asked to show his marksmans skills. He shoots a white dove which turns up to be Agathe, but because of the purity love of Agathe, the bullet wound Caspar instead of her which this action was diverted by Samiel. Casper life is to be claimed by Samiel. The miracle escape of Agathe and she was awarded to Maxs hand and bleesed by hermit after a year probation and being pardoned. Max live happily in the end of the s tory The story has a several moral theme, the symbol of love, innocent and kindness represent Agetha. The symbol of evil, battle for Max represents Casper and Samiel. The story takes place of everyday, supernatural and myth. The plot is not merely a history nor excellent story. Underlying the mighty and mysterious forces is at work. The character of story was interacted. The definition basic element in his story by key and exposition by instrumental color was convinced to Weber for this is sound as a framework and with his certify understanding of melody and of theatrical condition, his purposes was certainly right. By choosing the primary colors which to portraying his characters, he may also drain them from the delicacy, unpredicted and of the contradiction real human nature, but he was authorized to define them which a cheerful German nation found the thought of it own qualities. Maxs is a young and simple hunter, for all his weakness and his apt to pensiveness and fantasies, an open air figure, with loyalties; Agathe a mixture of Hausfrau, patient, contemplative, domestic, devout, faithful and a little insensitive; Aennchen the active, innocent, foolish but delightful and generous, all this to be decribe by the word Keck; Samiel and his agent Caspar the embodiment the dark and unfavorable in the origin German wood spirits; Huntsmen and Bridesmaid s, Killian and Cuno, villagers, the familiar natural life upon which the noblemen Ottokar imposes a human order and discipline that must in turn defer to spiritual order in the person of the Hermit, the Man of God. With Der Freischutz Weber succeeded the endeavor by bring the romantisicm into the theatre where failed by Tieck, Brentano, Schlegel, Arnim and Wener. (John D.D 1980) The development and conflict of the character surrounding his persons as actor-out of an ethical principle is not an interest of his. There full arrangement of leitmotiv, cooperation and developing the connection between idea and person was essentially a method to be represents Nature, pure heroine, lively character, well-meaning but misguided hero, hopeless villain, kindly prince, holy hermit were the characters themselves stay very close to long created Singspiel type. (John D.D 1980). The nature influence has no real origins in Singspiel, which by far the partially deal only with formal situation, but Rousseau-inspired sentiment of opera-comic and reaches Weber most presently by two major operas of the year 1816. Faust- The first real Romantic opera by Spohrs is a relatively undigested mixture of French influences; Weber admired even more on Hoffmanns Undine, input many idea of Romanticism into a pattern for opera- particularly, as was concerned as Der Freischutz was the affect of the spirit world on that of human. Undine was the first opera of its generation to set a text of real literate merit; Der Freischutz created inspiration and motivated for Hoffmanns famous attack on the closer combination of literary and musical quality. Weber idea of unity and his literary gifts was essentially a musician and libretto thought from the point of composer view as the combination elements should form. Ten years after without libretto, Weber attach the more enthusiastically on the subject that seemed ideal. Der Freischutz intended to bring out the natural outcome of the romantic rather than to revive the origin of music drama. For Weber music is used to present, reflect and express the mysterious action and magical in this opera. (John D.D 1980) Weber admitted the melodic of opera was arisen from folksong he studied. Der Freischutz wasnt the first opera to use folksong, but never before had folksong been so perfectly epitomized reflect German feeling. The Huntsmens chorus taken from German popular song books but its original derived from 18th century French street song â€Å"Malbrouk sen va ten guerre†. Its a resemblance of simple melodic. (Ex.1). It is not quotation or association which is the point, but the triumphant combination of dialect material into a work of art. Ex. 1 The Bridesmaids Chorus was derives from Volkstanz, Der Windmuller. (Ex.2). Tune from the village march is found on an actual primary still extant in country inns and fairs in Webers day Ex. 2 Weber create bright atmosphere and presence powerful French influence can be overlooked especially as this was an acceptable musical associate in the face of the Italian enemy. According to John Warrack, by realizing occurrence a few Mà ©hul extent of in the music exhibit Maxs melodic style. French style in his repertory work was carefully concentrated during his ten years operatic silence while conducting in Prague and Dresden. Through Mà ©hul to Dalayrac, appears the combination of music idea, perhaps even a single motion, with absolutely dramatic component in the opera. From French opera Weber also developed the Reminiscene Motive which, though by no means unfamiliar in German opera, had not reached the full dignity of Leitmotiv. Two structure devices were used in the opera key association and repetition melodic themes. Although singspiel structure was conventional used to separate speaking dialogue, the music is still underlying the whole meaning of the legend. Weber attached a diminished seventh chord, (Ex.3)a peculiar one when every time the evil spirit occurs. The shock of romantic horror destroyed the fresh and order global of the normal tonality. Weber emphasis its indefinable or ambiguous quality: the supernatural does not belong to a world of order and logical. The nicety of key association implied in these two themes. The C minor are consistently with such skilful modification as to be virtually a leitmotiv and there is of course the operas only true Leitmotiv, Samiel diminished seventh tonal pattern, with minor third interval leads to minor keys, in general connected with the power of supernatural evil. Ex.3 The external circle represents the positive and benevolent major key used in the opera. The inside circle is the used of minor key and be arranged each opposite was the relative major, Samiel diminished seventh was suggested to be a minor third relativity. (John D.D 1980) Maltese cross show the diminished seventh chord a – c – e flat – f flat. Weber did not use the key from b flat to c sharp when noted for the evil minor key. (Key in bracket): The segment show serious challenge to evil which most offer the major key. (Ex. 4) Ex. 4 . The battle take place mainly opposition between C minor and E flat major, A minor (the key of Maxs forebodings) and C major, F sharp minor (the framing key of the Wolfs Glen scene when the magic bullet are cast) and A major (the key in which Agathe and her companion Annchen sing of happy marriage at the beginning of Act Two. The most useful and main scene in Der Freischutz is wolfs glen scene and the overtune among the many musical number of qualities. The opera buffa and Singspiel occur as conventional the most tedious ensemble of plot and confusion at the end of second act of Wolfs Glen scene. Between eighteenth and nineteenth century romantic music drama, there is nothing could demonstrate the difference till Weber create a scene of supernatural horror, allocate at the rocky valley, surround with incantations and magic with supernatural phantom and sensational stage effects. All its materials have by now been interpreted; and indeed it is their close combination with the human character involved that raises the scene above the conventionally picturesque, the disturbed emotion has become the projection to the music, their most dismaying night dread. Webers genius mastery on instrumental sound empowers him to avoid the natural kind of simulated. The scheme melodrama of Wolfs Glen, Weber had himself stag e at Prague to be French despite this is a Czech melodrama, an unfamiliar characteristic in German opera; and there is generally the tendency, under the encouragement of the Dresden taste for description, towards impressive situation rather than development. Moreover, despite Webers unfavorably known aversion, in no way he was presented indifferent by what he called the â€Å"sweet poison from beyond the Alps†, most openly shown in the major solo and above all Agethes scene und Aria. The key analysis showed to hear and see the impressive scene and thrill. The strictly ordered of key structure exhibit the pictorial music on each supernatural. The experience and dynamic elements appear to decide the progress of the music. The domain key of the opera is F sharp minor. The main episode occurs in C minor: act of Samiel, the preparations, Maxs descent, the act of the last three bullets. Agathe appearance is the main point, resist to the episode of the scene and exhibit by Weber in C major. The entire of the scene is form in an arch-like way. Weber approaching the opera as an whole structured of music drama. (Ex.5) Ex.5 At the battle section, the strength of darkness fully developed into position. Astutely, Weber kept the appearance of Agathe redemptive until the menace has been decisively established; Act two goes up in Agathes house show a new world of feeling , nevertheless influence of evil shown at the engagement of Aennchen, hurting Agathe forehead when Cuno portrayed on the wall was fallen. A clear conflict shown in between two relations of Agathes earliest restraint and flowing 6/8 melody for Aennchen chattered happily away. The midpoint of the opera is when Agathe step forward for her aria, a significant knowledge of her nature. Regardless of the Italian influences, the mastery connection of episode was maintain together is thoroughly Weber own; as a skillful economy he meant. The opening of recitative presented a more about Agathe, from the clarinet played of gentle pensive opening, Agathe special instrument, magical stoke as she open the door into balcony, a modulation from E major, a seventh on G to a 6/4 F sharp key, Weber expressing the beauties of the starlit night.( Ex. 6) Ex. 6 In the German nation, Webers characters been rooted in local life and the folksong was the inspiration for his tunes and offered a powerful stimulus in the next stage of establishing their musical independence. (Edward J.D 1976) His incentive of his virtuosity include technical innovation, on Chopin and Liszt, brought variety narrative and dramatic element for the new musical, Berlioz and Mahler were much admired Weber mastery on orchestra instruments of producing new effects. Hardly a single major composer in the tradition failed to pay tribute to Weber. During his time, vividly awareness in which it was utter joy to be alive, Vividly aware of his times as a new dawn in which it was bliss to be alive, Weber was conscious for achieving a new individuality German music in the future. Indeed, he successes and brought the Romanticism to theatre (John W 1976) The successed of Der Freischutz created a developed in German opera house, and come across in the whole Europe with all size and length, this was one agitation incident of the operatic history. The successes not only merely impetus a progress in opera house but also for composer to achieve the ambitious with serious way to approach the Romantic opera or simply tension about missing a convention.

Sunday, October 13, 2019

The Problem with Optimism in Habral and Voltaire :: Free Essays Online

The Problem with Optimism in Habral and Voltaire Bohumil Hrabal’s I Served The King of England follows Ditie, a vertically challenged hotel busboy, through his experiences and adventures, which, in effect, alter his philosophies about life. In an eighteenth century parallel, French satirist Voltaire takes his title character, Candide on a long, perilous journey that results in a similar shift in beliefs. Characteristically, Ditie is similar to Candide, both men are very naà ¯ve by nature and eternally optimistic about the worlds they live in. Only after these worlds are turned upside down by wars, natural disasters, inquisitions, and political changes, do Candide and Ditie learn that in order to be happy with their lives they must â€Å"cultivate [their] garden;† [1] create an individualized path for themselves based on their own philosophies. The parallels between Candide and Ditie are most obvious at the beginning of the novels. The stories of the two characters begin with them living well in grand residences under fairly good circumstances. Ditie is a busboy at the Golden Prague Hotel where, while not on duty, the staff is treated like guests of a slightly lower class. He makes enough money in his side business as a hot dog vendor that he is able to indulge his teenage fantasies weekly at a local whorehouse. Candide is living in castle Thunder-ten-tronckh with the beautiful Cunegonde, with whom he is in love. Neither boy realizes how little the people think of them. Candide is looked down upon as an inferior because though he was born of a noble mother, she never married, so he is in fact a bastard. Ditie, much to his later frustration is limited by his small stature. In addition to these similarities, they are both wide-eyed young boys, extremely impressionable and eager to please. Candide accepts Doctor Pangloss’ theories of metaphysico-theologoco-cosmonology without question. In layman’s terms this is a ridiculous take on the belief that everything happens for a reason. Voltaire is making a satirical jab at religion as well as philosophers [2] ; Candide blindly follows the teachings of Doctor Pangloss, even though he does not fully understand the ideas, as if they were words from a god. Ditie awards the same admiration and blind faith to his first boss at the Golden Prague Hotel, who reminds him to see and hear everything and nothing at the same time.

Saturday, October 12, 2019

The Influence of Genre on Five Plays’ Approaches to Social Issues Essay

The Influence of Genre on Five Plays’ Approaches to Social Issues What could a naturalistic â€Å"problem play†, a tragedy, a historical drama, a comedy, and a piece of â€Å"epic alienation theatre† have in common? Works of drama are created to have some kind of â€Å"effect† on an audience, and while the effects each of these plays are markedly different, each play attempts to lead an audience to think or feel a certain way towards a social problem. â€Å"A Doll’s House† by Henrik Ibsen, Oedipus The King by Sophocles, Walsh by Sharon Pollock, Edible Woman by Dave Carley (adapted from the novel by Margaret Atwood), and The Good Woman of Setzuan by Bertolt Brecht are plays which contain characters involved in dramatizing social problems. By examining the relationships between the characters and their dramatic audiences, we gain insights into the genres of the plays. As in many naturalistic plays, the characters in â€Å"A Doll’s House† are â€Å"round† and worthy of analysis. A characteristic of naturalism is that, â€Å"while constrained by a material environment which might be difficult to change, [characters] still [have] the possibility of overcoming their condition† (Bloomsbury 1). Through her actions, the character Christine suggests to the audience that they too can overcome their conditions, by following her example. The particular social problem that Christine illuminates is the problem of acquiring human understanding. Through Christine’s character Ibsen gives evidence to suggest that achieving deeper understandings of the world outside the â€Å"doll’s house† is possible. In confiding to Krogstad, â€Å"I have learnt to act prudently. Life, and hard, bitter necessity have taught me that,† Christine is indicating to the audience that knowledge... ...h approach social problems varies along with their genres. In today’s world, in which social problem are ever so urgent, plays such as these are clearly becoming increasingly relevant. Works Cited Aristotle. Poetics. Trans. S. H. Butcher. Rpt. The Internet Classics Archive (1994). 19 Nov 2001 . Brecht, Bertolt. Brecht on Theatre. Ed. and trans. John Willett. New York: Hill and Wang, 1992. Brecht, Bertolt.The Good Woman of Setzuan. Trans. Eric Bentley. MN: University of Minnesota Press, 1947. Ibsen, Henrik. Four Great Plays by Henrik Ibsen. Bantam Classic edition. New York, NY: Bantam Books, 1981. Pollock, Sharon. Walsh. Revised edition. Burnaby, BC: Talonbooks, 1998. Simpson, David L. Comedy and Tragedy (1998). 18 Nov 2001 .

Friday, October 11, 2019

Leaders and Innovation

The staff members that are having knowledge depend a lot on the leaders of the organizations.   It is important that the leader makes an attempt to innovate rather than orders his/her staff members to do so.   The leader should be able to lead his/her staff by example.   He/she should also be able to create an environment existent in the organization that is conducive for innovation. An attitude or relentless growth should be formed.   This would not only permit the organization to achieve its objectives, but also enable the staff members to do so.   Once the staff members are able to achieve their objects, they would be motivated to develop and grow father, and the best instrument to develop and grow would be innovation.   The leader of the team should ensure that there is free-flow of ideas in the team, and the communications links between the members of the team are strong and effective. The leader should also be able to develop a strategy, structures and functions within the organization that would enable innovation.   A corporate culture (which includes norms, assumptions, values and attitudes, shared by the staff that function in the organization) should be created that would help in the innovation development. Many of the leaders in the corporate sector suggest that it is utmost important for the leader to motivate his staff members using various methods, so that innovation is possible.   The leader would have to conduct research to determine the means by which the staff embers would get motivated.   He/she should then use these means to encourage the staff members to innovate further (Kotelnikov, 2007). In several branches of science, controversy follows innovation, and threatens to affect the social structures present in the organization.   Various parties may come up with their own assumptions with a new technology brought out by an organization.   This may be a subject of debate in the field.   This should be considered as an opportunity to provide answers to several difficult questions.   Several others who consider that they are experts in that field would question any new technology brought about by recent research. A strong communication link should be existent between various intellectuals of the field so that unanswered questions are effectively addressed.   This would certainly help to advance the field and provide benefits for mankind.   It is important that in any controversy situation, the roots of the conflict be recognized and addressed properly.   However, if these issues are not understood and addressed (and if not taken in the right spirit), the controversy could worsen, which would have a negative impact on the organization, the particular scientific field and ultimately on the society (Baldwin, 2007). References: Baldwin, D. V. (2007). â€Å"Innovation, Controversy, and Consensus in Traumatology†, Retrieved on November 3, 2007, from Trauma Pages Web site: Kotelnikov, V. (2007). â€Å"Corporate Culture Defined,† Retrieved on November 3, 2007, from 1000 Advices Web site: Kotelnikov, V. (2007). â€Å"Leading With a Growth Attitude,† Retrieved on November 3, 2007, from 1000 Advices Web site: Kotelnikov, V. (2007). â€Å"Understanding the Innovation System – Unlocking the Black Box,† Retrieved on November 3, 2007, from 1000 Advices Web site:                        

Thursday, October 10, 2019

Wgu Fin Analysis Task 1

In order to ascertain how well a company is performing, analyses must be done in regard to the business being stable, including its’ ability to pay debts, how much cash or other liquid assets are available, and whether the organization is viable enough to continue operations. These analyses typically look at income statements, balance sheets, and statements of cash flow, where current and past performance will be studied with the goal of predicting how the company will perform in the future. There are four ways in which the Competition Bikes will be evaluated. First, we will look at a horizontal analysis.This is a comparative study of a balance sheet or income statement for two or more accounting periods, to compute both total and relative variances for each line item. (businessdictionary. com) Second, the company will be judged based on a vertical analysis. This is done by way of financial statement analysis in which each entry for the three major categories of accounts †” assets, liabilities and equities in a balance sheet, is represented as a proportion of the total account. (investopedia. com) The third method we will use to evaluate the bike company is through trend analysis.This type of analysis is often employed to identify current and future movements of an investment or group of investments, and may involve comparing past and current financial ratios as they relate to various institutions in order to project how long the current trend will continue. (wisegeek. com) And last, a ratio analysis will be studied by looking at the broad method by which financial data is converted into simple mathematic ratios for comparison. (ratioanalysis. org) Horizontal Analysis When looking at Competition Bikes Inc, we will be comparing their sixth and seventh years, and then their seventh and eighth years.This will allow us to gauge the performance over a significant period of time to see if the organization’s business is rising, staying steady or fa lling. For example, if net sales were ten thousand dollars in year one, and eleven thousand dollars in year two, this would be seen as a ten percent increase. Using the horizontal analysis worksheet, we see that Competition Bikes realized an increase in net sales between years six and seven by over thirty percent. This was followed in years seven and eight by a decline of fifteen percent.While the net sales in year eight were better (+13%) than year six, sales did fall from the previous year. Another key indicator to look at is gross profits, where the difference between net sales and the cost of goods sold is calculated. In our case, for years six and seven we see an increase of over thirty seven percent, but a decrease of over sixteen percent between years seven and eight. This could be caused by either selling less, through an increase in the cost of goods sold, or a combination of the two. One very important aspect when examining how any business is able to make and sustain prof itability is the operating cycle.This looks at how quickly a company is turning over their receivables, inventory and payables. By lowering the operating cycle, businesses are able to manage their assets more efficiently. Using figures derived from days inventory outstanding, days sales outstanding and days payable outstanding, a business can determine how long inventory is staying in the pipeline, and how long it is taking to sell and collect payment on that inventory. This is done by finding the cost of goods sold (from income statement) and dividing by 365, which will yield the sales per day.Then determining the average inventory (from balance sheet) by adding previous inventory plus ending inventory and dividing by 2, and finally, taking the result of the average inventory and dividing by the cost of sales per day. For Competition Bikes this results in a figure that shows a decrease over the course of two years. Lower is better, and clearly signals that sales are increasing in c omparison to inventory. Another promising sign is the cash conversion cycle. This is a metric expressing the time (in days) that it takes a business to translate resources into cash.In this case it calculates out to a lessening conversion cycle, which points to asset liquidity through a short receivables time span with a long payables period. This is another sign that Competition Bikes is efficiently managing its’ resources. Lets take a look at the expenses listed under â€Å"general and administrative† on the horizontal analysis worksheet. These particular expenses are costs a business incurs when performing normal operations. For years six and seven there was an increase of a little over 20%, or approximately 156 thousand dollars. Then in years seven and eight there was another slight increase.In order to maintain consistent or increased profits without raising prices and/or selling into new markets in order to increase sales figures, a business would have to cut exp enses. Next comes â€Å"operating income†, which is revenues minus operating expenses, and generally referred to as EBIT, or earnings before income and taxes. In other words, this is a measurement of a company’s profits before all relevant deductions have been made. In our case, there was a significant increase of nearly 155 percent from year six to seven, and then another increase of over 60 percent in year seven to eight.The net earnings of Competition Bikes is up well over 300 percent for the first years of comparison, but declined over 80 percent between year seven and eight. This clearly indicates that factors have changed during the last two years that are directly impacting the bottom line of the business. Moving on to company assets, the â€Å"cash and cash equivalents† portion of the income statement shows a decrease of nearly 55 percent on a decline of over 142 thousand dollars, but during the year seven and eight horizontal analysis there was a signif icant increase in cash assets by almost 350 percent.These are assets that are cash, or can be readily converted into cash. Balance that with the â€Å"total liabilities† which is the combination of all debt Competition Bikes is liable for. As can be seen on the worksheet, the liabilities increased a small amount from year six to seven, but decreased over the next two years. Increasing assets and decreasing liabilities of any company means the long-term sustainability is good. And last, we look at stockholder’s equity. This refers to how much capital investors have put into the business. In other words, this should represent positive differences between assets and liabilities.For Competition Bikes, from year six to seven this margin increased by a little over 3 percent, or approximately 70 thousand dollars. While slightly increasing, investors prefer to see a larger gain. Between years seven and eight the equity increased by almost one and a half percent. While not a la rge increase, at least this was a step in the right direction. Vertical analysis Through a vertical analysis, we can take a look at entries for assets, liabilities and equities. These are represented as a proportion, or percentage of the totals for any given year.The main advantage of a vertical analysis is that it is easy to read, clearly understandable and charts changes in the operations of a business on a yearly basis. By looking at a vertical analysis a person can see financial performance over a period of time. Lets start by looking on the revenue side. By calculating what the relationship is between net sales less cost of goods sold, we can see that our gross profits are remaining steady at roughly 27 percent. In other words, the cost of goods sold is approximately three quarters of the amount of net sales.These two measurements would probably be considered the best barometer of how efficiently a company is operating. Likewise, when we consider the operating expenses for sell ing products and running the company, we see that they are relatively steady with only a slight fluctuation of a few percentage points either up or down, with all the variation coming from differences in general and administrative expenses. Given the minor fluctuation of expenses over time, there seems to be a good internal control system in place. This holds costs in check while being able to concentrate on sales.Generally, the percentage of â€Å"total liabilities† has been declining over the three years shown. This represents the company’s ability to retire debt, and as the worksheet shows, the proportion of total stockholder equity has been holding steady as well. By holding the line on expenses, retiring debt and maintaining stockholder equity. Competition Bikes has been able to operate in a very efficient manner, while growing the company’s assets at a rate of 5 to 6 percent per year. Trend analysis The goal of performing trend analysis is to collect infor mation over a period of time, and to use that data to spot a pattern, or trend.Under this scenario of comparative analysis, the finances of a company are evaluated over in order to predict future potential based on past performance. When we look at Competition Bikes historical data for net sales, there is a year over year gain, with the exception of year 8. To start, from year 6 to year 7 there was a significant uptick in sales by a little over 33 percent. While net sales declined in year eight by approximately 17 percent from the previous year, they still represented a gain over year 6. For each subsequent year following the eighth, there should be a steady rise in sales.Because there is very little change in expenses, even though sales dropped off, the profitability of the company remained strong. This trend is predicted to hold through the remainder of years 9 through 11. Given the steadily increasing sales, the company would be attractive to investors looking for steady but reli able future growth. While sales are rising slowly, the net income continues to see increases that are in tandem. Ratio analysis Ratio analysis is the conversion of financial data into simple math ratios in order to use for comparing with other, similar businesses.Data from past years that is widely available through public financial statements can be analyzed and compared to other organizations, and the results of these comparisons can provide vital information when making decisions. For the case of Competition Bikes, I will be using four different metrics to calculate the financial well being of a company. They are liquidity ratio, debt to equity ratio, return on equity ratio and net profit margin ratio. There are three types of liquidity ratios that we will look at.The current ratio is considered to be a barometer of a company’s liquidity, and shows the relationship between working capital and its availability to meet present obligations. It is calculated by doing the follo wing: current assets ? current liabilities Competition Bikes, Inc. Year 6 1,029,303/105,080= 9. 8 Year 7 1,353,044/233,700= 5. 8 Year 8 1,575,831/300,200= 5. 2 The current ratio of Competition Bikes is decreasing slightly over the three-year period shown, but the ratio that is commonly thought to be acceptable would be anything above 2, and higher current ratios are always better.Since these ratios calculated out to well above that figure, this business would have no problem meeting its short-term debts. Next, another type of liquidity ratio is the quick ratio or acid test. This is used to measure the liquidity of a company, and its ability to meet financial obligations. The quick ratio is used to determine a company’s financial strength or weakness, where higher numbers mean there is a stronger probability, while lesser numbers mean weaker probability, of ability to pay off short-term debt. Quick ratios are calculated as follows: (current assets – inventories) ? urren t liabilities Competition Bikes, Inc. Year 6 1,029,303 – 203,300 = 826,003/105,080 = 7. 85 Year 7 1,353,044 – 219,068 = 1133976/233,700 = 4. 84 Year 8 1,575,831 – 221833 = 1353998/300,200 = 4. 5 The quick ratio is an indicator of a company's short-term liquidity. It measures the company's  capacity to meet  its short-term debts with  the most liquid of assets, but is more conservative than the current ratio because it excludes the inventory. This is done for the reason that companies may have difficulty converting inventory into cash should an immediate need arise.The higher the quick ratio,  the  better the position of the  company, where a value of less than 1 may mean the business might have difficulty meeting its short term obligations. While Competition Bikes has a declining ration, it is still well above what is commonly considered acceptable. This points to their ability to pay their short-term debt. The last type of liquidity ratio is the cas h ratio. This ratio is generally the most conservative calculation of liquid assets because it removes inventory and accounts receivable from the equation, and is the best measurement of a company’s liquidity.By using this ratio, it is possible to determine if a business can pay off its short-term debt. Typically this is the measurement that will be used by creditors to determine how much credit they would be willing to extend, and is simply the ratio of  a cash assets to current liabilities. Cash ratios are calculated as follows: cash + short term investments/current liabilities Competition Bikes, Inc. Year 6 261,000 + 198,500 = 459500/105,080 = 4. 37 Year 7 92,376 + 220,000 = 312376/233,700 = 1. 34 Year 8 414,038 + 220000 = 634038/300,200 = 2. 1 The cash ratio is a further refinement of quick and current ratios, and ndicates a company's liquidity. This is done through the measurement of cash on hand, cash equivalents and short-term investments in relationship to current l iabilities. Cash ratios are the most conservative of the liquidity ratios because it only looks at the assets that are highly liquid. It is unusual for companies to have the cash on hand to cover all current liabilities, and these ratios are generally lower than other measures of liquidity. When compiling financial reports, these ratios are not used very often because it is realistic for a company to maintain the levels of cash necessary to pay off all current liabilities.It is generally accepted that businesses do not hold large amounts of cash. Competition Bikes has a very good cash ratio, and while it had declined from year 6 to year 7, the ratio has improved in year 8. This company is highly liquid. A  class of financial metrics that are used to assess a business's ability to generate  earnings as compared to  its expenses and other relevant costs incurred during a specific period of time. For most of these ratios, having a higher value relative to a competitor's ratio or the  same ratio from a previous period is indicative that the company is doing well.The debt-to-equity ratio is a measurement of how much a company's creditors have committed versus what the shareholders have committed. This ratio is calculated by dividing  total liabilities  by  stockholders' equity, and indicates what proportion of equity and debt the company is using to finance its assets. Debt-to-equity is calculated as follows: total liabilities ? shareholders’ equity Competition Bikes, Inc. Year 6 1,995,080/2,204,223 = . 905 Year 7 2,018,700/2,274,344 = . 887 Year 8 1,980,200/2,305,631 = . 858The debt-to-equity ratio is a key financial analysis ratio that is used to evaluate a company's financial standing by measuring their ability to repay debts. The optimal debt-to-equity ratio should be about 1, where liabilities are equal to equity. However, these ratios can be tied to particular industries, where companies with more long-term investments have higher ratios. If the debt-to-equity ratio is increasing, creditors are financing the company. This is not the preferred situation in regard to both lenders and investors, because less debt to creditors means interests are better protected in the event of a business decline.Typically, having a high debt-to-equity ratio means not being able to draw additional lending. The lower the debt-to-equity ratio, the better. Competition Bikes debt-to-equity ratio is very good, and has held fairly steady over the three-year analysis period. This demonstrates that the company relies on shareholder equity to do their financing, rather than through loans. These factors point to minimal long-term borrowing needs, meaning the business doesn’t use long-term debt to finance its operation. Maintaining a low ratio is the usual approach, because future solvency is not impacted.The return on equity ratio indicates the returns, by way of net profits, to the shareholders of the company, and is measured as a percen tage of shareholder equity. This ratio measures how much  profit a company is able to generate  with money that shareholders have invested, as opposed to what creditors have loaned a business. It is also a useful ratio at determining success with managing resources, and is especially useful for privately owned businesses that have no easy way of determining the market value of owners’ equity.Return on equity ratios are calculated as follows: net income ? shareholders’ equity Competition Bikes, Inc. Year 6 41,148/2,204,223 = . 0186 or approximately 1. 8% Year 7 170,121/2274344 = . 0748 or approximately 7. 5% Year 8 31,286/2,305,631 = . 0135 or approximately 1. 3% The ratio of return on equity from year 6 to 7 improved substantially through the realization of a large gain in net income, while at the same time having shareholder equity remain largely unchanged. Then from year 7 to 8 the ratio nosedived to below what is was in the first year of comparison.This declinat ion in ratio is indicative of the inability of the company to make profits with the investments made by its shareholders. The company seems to be trending downward, and is unable to produce sufficient earnings for its investors. There are many analysts that view return on equity to be the most important ratio for stockholders to look at, and is indicative of how well a company’s management is performing. Lower numbers mean Competition Bikes may not be spending wisely, and is not very profitable. The net profit margin is a ratio measuring the profits of a company, and is used to measure how well a company controls costs.This calculation refers to money left for the owners, after all sales, expenses and taxes are paid. Higher net profits mean the company is more effective at translating sales into actual profit. Net profit margins may also provide clues into a company's pricing policies, costs and efficiency of production. This ratio is useful in looking at performance over a p eriod of time. It is calculated as: net profit ? net sales Competition Bikes, Inc. Year 6 41,148/1,191,000 = . 0345 or approximately 3. 4% Year 7 170,121/5,980,000 = . 0284 or approximately 2. 8% Year 8 1,286/5,083,000 = . 006 or approximately . 6% In looking at these net profit margins over the course of three years, Competition Bikes is in a severe decline. While the drop off between year 6 and 7 was only a little more than half of one percent, going from year 7 to 8 showed well over 2 percent less. This means the company is not efficient with in controlling costs, and must get a handle on their expenditures. The rise in costs could be attributed to raw materials costing more, rising salaries, declining sales or lowered sales prices due to competition.The bike company needs to gets its costs under control if it expects to survive. Working Capital Working capital is the amount of current or liquid assets a company has, after subtracting its current liabilities. Working capital is s ometimes called operating capital, and is a valuation of liquidity the organization has to run and build their business. In general, companies with greater amounts of working capital are better able to achieve success by utilizing their assets to invest back into the business.While a business may have a large amount of assets, it may be very difficult to convert them into cash in order to take advantage of opportunities that require fast action. If current liabilities are more than current assets, a working capital deficit is created, and a business cannot survive for long when in this situation. The calculation is as follows: current assets – current liabilities Competition Bikes, Inc. Year 6 1,029,303 – 105,080 = 924,223 Year 7 1,353,044 – 233,700 = 1,119,344 Year 8 1,575,831 – 300,200 = 1,275,631The working capital of year six was 924,223, with year seven posting a gain up to 1,119,344. This was again increased in the year eight results at a total of 1 ,275,631. This equates to an increase from year 6 to 7 of over 21%, and another increase from year 7 to 8 of approximately14%. The rising amounts in working capital demonstrate that the company has been steadily increasing their working capital during the three-year period. The consistent rise in available liquid assets confirms that the business has sufficient working capital to make advances in creating more profits.There are several ways in which to improve the working capital. Since more profit and/or more cash on hand equates to more working capital, steps should first be undertaken to increase profit through reduction in expenses. This could be accomplished by systematically auditing all processes and procedures of the business and streamlining wherever possible. Second, by issuing more stock, the company could increase their available working capital. Third, replacing short-term debt by converting to long-term debt would lessen the amount of current liabilities, and free up f unds to invest in something else.Four, by converting all non-cash liquid assets into cash, the organization could make available, additional funds to spend. And last, by speeding up the accounts receivables cycle, and collecting money more quickly, the business would be able to have this money in hand. By maintaining a positive working capital the business would be able to undertake initiatives to improve their profitability. These liquid assets could be used to increase production, hire more employees, purchase other businesses, or expand the operations into additional buildings in order to accommodate an increase in orders.By spending money on the â€Å"latest and greatest† equipment in order to increase efficiency you will realize more productivity from workers. This can include things such as better computer systems that are able to automate the sales process, as well as manufacturing equipment that has a higher production capability. Growing a business can be done in man y ways, but the easiest ways are by spending money in order to make money. One method is to increase the number of new clients by hiring more salespeople that can cover more territory.Another way is to increase the amount billed for each transaction, by offering sales incentives. And last, you can use marketing dollars to increase the frequency at which purchases are made by way of repeat business. Purchasing system evaluation Every business must have internal controls in place to create a system of checks and balances that safeguard company assets and resources. These controls include things such as audits, reviews and procedures, all of which are designed to allow the organization to conduct business in an orderly and efficient manner.These controls also serve to deter and detect errors, prevent theft/fraud and promote accuracy of the accounting data. In the end, the business must be able to produce up-to-date and reliable information that is readily accessible to those making bus iness and financial decisions. Competition Bikes has a few internal purchasing controls in place that are designed to streamline their ordering. The steps that are taken by the purchasing department when buying items for Competition Bikes are: ) Purchasing is instigated through the use of monthly budget projections 2) Purchasing gets bids from three sources for similar quality materials and selects low bidder 3)Purchasing issues a PO to chosen supplier 4) PO is sent to the supplier by purchasing on the first of projected month 5) Upon receipt of goods, materials are brought to production line for use during the month 6) Unused parts are sent to the raw materials inventory stores on last day of month 7) Purchasing sends suppliers invoice to accounting ; accounting writes check to payAs we can see, the company has put some checks into place when purchases are made. First, the orders are based on budget projections that mirror the amount of needed raw materials. This ties the employees doing the purchasing, to a system that can be checked for accuracy. Because there will be a record of the monthly projections and the corresponding order that was placed, there will be an audit trail that can verify validity. Next, there is a requirement of getting three bids before an order can be placed.This removes the temptation of doing underhanded deals with a particular vendor. Then, as materials are received the items are delivered to the production line for use. This allows the purchasing department to check the items received against the items ordered, to make sure the order is complete before it is made available for use. At the end of the month whatever parts are left get sent to the storage area that is used for excess material. The last internal control that is in place is the accounting department being given the invoice by purchasing for final payment.This process puts in place, the appropriate oversight by the accounting department, whereby the same person(s) order ing are not writing the checks. If this were not the case, there would be potential for financial improprieties to occur. While there are some controls in place, there is a general lack of process centered around accounting for the inventory. The purchasing department buys raw materials based on the projected budget for the month. If they were to balance projected material needs against the amount of material left over from the previous month, the system would be less wasteful and more manageable.This would also allow them to keep tight reign on the already purchased materials inventory by carrying the remaining inventory forward. Then the company would be able to save money by reducing the material in storage, eliminating the need for storage space and buying things as the need arises. In addition, there is no procedure for signing off on receiving material, getting approval to move material to storage at the end of the month or for signing in order to have the invoice paid.There s hould be a method creates a paper trail over the entire course of tracking the purchases. I recommend the following course of action: 1) Purchasing is instigated through the use of monthly budget projections 2) The required amount based on projected budget is checked against the leftover inventory on the production run 3) The amount of materials left in inventory should be used to reduce the new order 4) Purchasing gets bids from three sources for similar quality materials and selects low bidder 5)Purchasing issues a PO to chosen supplier ) Supervisor checks work of the procurement clerk and signs off on order 7) PO is sent to chosen supplier by purchasing, on the first of projected month 8) Upon receipt, materials received are compared against the order and a supervisor validates what was purchased/received 9) If correct, order is taken to production floor for use 10) Purchasing sends invoice to accounting department to write check to pay 11) Accounting supervisor gives OK for invo ice to be paid 12) Cycle begins all over the next month by taking inventory of what still remains on the production floor.There are several risks at play in light of the company’s internal controls. First, since there are no procedures in place for managing the inventory, the company is opening itself up to the possibility of theft. Once the raw materials leave the purchasing department and get taken to the production floor, there is no way to account for what has been used. Then, at the end of the month when the left over parts are taken to inventory storage there is no way to determine exactly what is left.Another area of risk is the lack of approval process, and no supervisors being given the ultimate responsibility for creating checks throughout the process. In conjunction with this same area of threat, there is no system in place for accounting to cross check the purchases before they receive the invoice. If the accounting department was required to sign off on the order before it went out, they would be able to provide another check to see if budget lined up to orders, and carried through to the invoice being paid.Sarbanes-Oxley compliance Back in 2002 the federal legislators felt they needed to act in the wake of the Enron and Worldcom debacles. These two companies were caught falsifying their accounting records to cover up misdeeds. Because the falsified information was published in the balance sheets, income statements and annual reports, people invested their money and lost millions of dollars. The resulting action was creation of the Sarbanes-Oxley Act (SOX) that is administered by the Securities and Exchange Commission.This was a piece of legislation that was designed to protect shareholders and the general public from errors in accounting and unscrupulous financial practices. The act provided rules and requirements for the retention and storage of electronic documents. These rules impact the financial side of companies, as well as IT depart ments that are charged with storage of electronic records. This act specifies that electronic records and electronic messages must be saved for at least five years. There are three rules associated with SOX.The first rule makes it a crime to alter, destroy or falsify records or documents. Second, this legislation lays out rules for accountants performing audits. When auditing a company that issues securities through the SEC, all paperwork that is produced during the audit must be retained for five years. And last, the act specifies the type of documents that must be stored. This includes any audit related documents, electronic communications created or received during the course of an audit and any financial data.In regard to Competition Bikes and its compliance with SOX, the company believes they are adequately addressing the requirements of the legislation. However, there has been an audit finding that points out the possibility of â€Å"material misstatement† on the compan y’s annual or interim financial reports. In short, this means there is the chance that false information is reported in the financial statements. This could be either accidental or intentional, but could impact the company’s stock prices.Based on the available information, this is possible because of the lax control over the materials inventory. There exists a loophole in the purchasing process whereby at the end of each month the remaining production materials inventory is sent to storage without accounting for what has been used. This opens up the company to theft of materials without even knowing something has been taken. Another area that is problematic is not having a system of checks and balances in place when creating orders and paying for them.The purchasing department does the buying without getting higher-level approval, and the accounting department pays the bills strictly on the authority of the purchasing people. This leaves the door open for fraudulent pu rchases because no one is overseeing what is being bought, and nobody is checking to see if the inventory has been received. Competition Bikes should put some procedures in place that more tightly control the purchasing and inventory of materials. One that controls how much gets ordered, who oversees the process, and how the vendors get paid once the products arrive.First, the purchasing department should account for any remaining inventory at the end of the month and only purchase additional materials that are needed. The current practice has materials being put into storage at the end of each month without being inventoried, with complete replacements being ordered based on projected needs. By scrutinizing raw materials, and how they get purchased, overspending and theft opportunities are alleviated. Second, before orders are placed, a single responsible party needs to sign off on all purchases, thus creating a system of checks and balances.Third, the accounting department needs t o be involved in the receiving/inventorying in order to maintain oversight of products and the associated payments. And last, the accounting and purchasing departments need to work collaboratively in order to create oversight of each purchasing/inventory/payment process. By having the separate departments involved in each step along the purchasing process, the opportunity for improprieties to exist is greatly lessened. References Horizontal Analysis: Definition (n. d. ) In businessdictionary. om Retrieved February 24, 2013, from http://www. businessdictionary. com/definition/horizontal-analysis. html Vertical Analysis: Definition (n. d. ) In investopedia. com Retrieved February 24, 2013, from http://www. investopedia. com/terms/v/vertical_analysis. asp Trend Analysis: Definition (n. d. ) In wisegeek. com Retrieved February 25, 2013, from http://www. wisegeek. com/what-is-trend-analysis. htm Ratio Analysis: Definition (n. d. ) In ratioanalysis. org Retrieved February 25, 2013, from h ttp://www. ratioanalysis. org/