Wednesday, August 26, 2020
Charles Dickens & Nicholas Nicklebyââ¬â¢ Essay
The manner in which Dickens presents the youngsters as being so powerless and helpless is one more of the key manners by which Dickens persuades us that the manner in which they are dealt with is out of line and wrong. A case of this is the point at which they are depicted in the shop as ââ¬Ëchildren with the faces of elderly people men, deformations with irons upon their limbsâ⬠¦ ââ¬Ë this shows these youngsters have all been demolished destroyed by the all the terrible treatment they have gotten. This causes the peruser to feel always thoughtful towards the youngsters and at the same time progressively bothered with respect to how kids might be treated in reality. The last yet positively not least character I will investigate that is utilized by Dickens to achieve compassion is Smike. This character was initially one of the understudies at Dotheboys Hall yet the installments at that point quit coming thus Squeers kept him as a slave. At the point when we see Smike for the subsequent time is the point at which we get a genuine impression about how pitiful his life has been. When Nicolas takes a gander at him what he sees is a look that was ââ¬Ëâ⬠¦ an agonizing oneâ⬠¦ for it told a long and exceptionally miserable history. ââ¬Ë This shows there is no restriction with respect to how low a childââ¬â¢s government assistance can drop in everything positive as Smike has dropped from being an over rebuffed understudy, to a merciless rewarded slave. The perusers response to this is obviously one of empathy for the character, and afterward for kids in comparative circumstances, in actuality. To finish up, this book conceivably has a significant chronicled setting with respect to how the lives of kids have changed in Britain since that time. There is a decent possibility it might have changed the assessments of huge numbers of its perusers and educated the individuals who were uninformed and opened the eyes of the individuals who were turning a visually impaired one. The way that it could have had such effect on the matter of the treatment of kids makes it understood to me that Dickens composed this book unmistakably more as a message to the individuals, than similarly as a wellspring of money related increase.
Saturday, August 22, 2020
Battle of Fallen Timbers - Northwest Indian War
Skirmish of Fallen Timbers - Northwest Indian War The Battle of Fallen Timbers was battled August 20, 1794 and was the last skirmish of the Northwest Indian War (1785-1795). As a component of the bargain finishing the American Revolution, Great Britain surrendered to the new United States the terrains over the Appalachian Mountains as far west as the Mississippi River. In Ohio, a few Native American clans met up in 1785, to frame the Western Confederacy with the objective of managing the United States. The next year, they concluded that the Ohio River would fill in as the outskirt between their properties and the Americans. In the mid-1780s, the Confederacy started a progression of assaults south of the Ohio into Kentucky to demoralize settlement. Struggle on the Frontier To manage the danger presented by the Confederacy, President George Washington taught Brigadier General Josiah Harmar to assault into Shawnee and Miami lands with the objective of pulverizing the town of Kekionga (present-day Fort Wayne, IN). As the US Army had basically been disbanded after the American Revolution, Harmar walked west with a little power of regulars and roughly 1,100 local army. Taking on two conflicts in October 1790, Harmar was crushed by Confederacy warriors drove by Little Turtle and Blue Jacket. St. Clairs Defeat The next year, another power was dispatched under Major General Arthur St. Clair.à Preparations for the crusade started in mid 1791 with the objective of moving north to take the Miami capital of Kekionga. Despite the fact that Washington exhorted St. Clair to walk during the hotter summer months, ceaseless gracefully issues and strategic issues postponed the endeavors takeoff until October. When St. Clair left Fort Washington (present-day Cincinnati, OH), he had around 2,000 men of which just 600 were regulars. Assaulted by Little Turtle, Blue Jacket, andà Buckongahelas on November 4, St. Clairs armed force was directed. In the fight, his order lost 632 executed/caught and 264 injured. Likewise, practically the entirety of the 200 camp supporters, a considerable lot of whom had battled close by the fighters, were slaughtered. Of the 920 officers who entered the battle, just 24 developed healthy. In the triumph, Little Turtles power just continued 21 slaughtered and 40 injured. With a loss pace of 97.4%, the Battle of the Wabash denoted the most noticeably awful destruction throughout the entire existence of the US Army.â Armed forces Commanders US Significant General Anthony Wayne3,000 men Western Confederacy Blue JacketBuckongahelasLittle Turtle1,500 men Wayne Prepares In 1792, Washington went to Major General Anthony Wayne and solicited him fabricate a power competent from crushing the Confederacy. A forceful Pennsylvanian, Wayne had over and again separated himself during the American Revolution. At the proposal of Secretary of War Henry Knox, the choice was made enlist and train an army which would consolidate light and substantial infantry with gunnery and mounted force. This idea was affirmed by Congress which consented to increase the little standing armed force for the span of the contention with the Native Americans. Moving rapidly, Wayne initiated gathering another power close Ambridge, PA at a camp named Legionville. Understanding that past powers had needed preparing and control, Wayne spent quite a bit of 1793 penetrating and teaching his men.â Titling his military the Legion of the United States, Waynes power comprised of four sub-armies, each directed by a lieutenant colonel. These contained of two contingents of infantry, a unit of sharpshooters/skirmishers, a group of dragoons, and a battery of big guns. The independent structure of the sub-armies implied they could work viably on their own.â Moving to Battle In late 1793, Wayne moved his order down the Ohio to Fort Washington (present-day Cincinnati, OH). From here, units moved north as Wayne constructed a progression of strongholds to ensure his gracefully lines and the pilgrims in his back. As Waynes 3,000 men moved north, Little Turtle got worried about the Confederacys capacity to overcome him. Following an exploratory assault close to Fort Recovery in June 1794, Little Turtle started to advocate for haggling with the US. Repelled by the Confederacy, Little Turtle surrendered total order to Blue Jacket. Moving to stand up to Wayne, Blue Jacket expected a guarded situation along the Maumee River almost a thicket of fallen trees and near British-held Fort Miami. It was trusted that the fallen trees would slow the development of Waynes men. The Americans Strike On August 20, 1794, the lead components of Waynes order experienced harsh criticism from Confederacy forces.â Quickly surveying the circumstance, Wayne sent the his soldiers with his infantry drove by Brigadier General James Wilkinson on the privilege and Colonel John Hamtramck on the left.â The Legions rangers watched the American right while detachment of mounted Kentuckians secured the other wing.â As the landscape seemed to block the successful utilization of cavalry, Wayne requested his infantry to mount a knife assault to flush the adversary from the fallen trees.â This done, they could be viably dispatched with black powder rifle shoot. Propelling, the prevalent control of Waynes troops immediately started to tell and the Confederacy was before long constrained out of its position. Beginning to break, they started to escape the field when the American rangers, charging over the fallen trees, joined the quarrel. Steered, the Confederacys warriors fled towards Fort Miami trusting that the British would give assurance. Showing up there found the entryways shut as the posts administrator didn't wish to begin a war with the Americans. As the Confederacys men fled, Wayne requested his soldiers to consume the entirety of the towns and yields in the zone and afterward withdrawal to Fort Greenville. Repercussions Impact In the battling at Fallen Timbers, Waynes Legion lost 33 dead and 100 injured. Reports strife in regards to the Confederacys setbacks, with Wayne asserting 30-40 dead on the field to the British Indian Department expressing 19. The triumph at Fallen Timbers at last prompted the marking of the Treaty of Greenville in 1795, which finished the contention and expelled all Confederacy cases to Ohio and the encompassing terrains. Among those Confederacy heads who wouldn't sign the arrangement was Tecumseh, who might restore the contention ten years after the fact.
Tuesday, August 18, 2020
Learn How to Design the Perfect Poster
Learn How to Design the Perfect Poster Posters are one of the most basic and versatile forms of advertising, and they remain one of my favorite things to design. They are commonly used to advertise an upcoming event, but their simplicity allows them to communicate a wide array of messages and campaigns, from the local, community level to the national platform. Because they employ the most basic design principles and are generally simple to produce, designing posters can be an ideal way to practice and hone your design skills.Here are a few important tips that will help to make your poster design successful and effective. Along every step of the process, keep your audience in mind, and think about what other kinds of posters and ads will be vying for their attention.Develop a concept with impactCreating a concept for your poster design is the key first step to ensure your message comes across in a compelling, impactful way. Think conceptually about how you can represent your main message as engaging imageryâ"whether that be through illustrations, photography, or type treatments. For example, if youre designing a poster for a 5k race, you could select or create imagery that has a sense of movement. Start with a few concepts in mind, sketch them out, and then narrow down your favorites and start to flesh them out. Consider the context your poster will be placed in as you develop your concepts.Making your visuals high-contrast will make your poster both eye-catching and easy to distinguish, regardless of the visual approach you decide to take. Try using a large, dominant image on a simple background, or try the oppositeâ"make a pattern of many interesting shapes or lines. Use a big photo or create a unique illustration. In some cases, using typography alone can be the most effective solution and provides you with some freedom to play with the way the headline looks as a dominant visual element. Consider using color to help elements stand out, and play with the scale of elements. Remember, the design c hoices you make should refer back to and support your concept.When developing your poster concept, dont be afraid to try something new, unorthodox, or unusual. Poster design is a terrific opportunity to learn new skills and to try something novel, and its also a chance to step away from your screen and put some ideas down on paper first.Think outside the rectangleAs you start concepting and designing your poster, its important to consider the scale and format that your final printed poster will be. Picking a standard size has its advantagesâ"you may be able to print cheaper if you dont choose a custom size. If youre working with a client, the size and specifications may already be predetermined, so make sure youre familiar with the specs of your project.A few specific poster sizes have become standard in the industry over timeâ"a standard large poster size is 24x36, a medium poster is 18x24, and a small poster is 11x17.However, depending on how you plan to have your poster printed and your production budget, you may have more flexibility with the size of your poster and the ability to choose a custom size. In this case, dont be afraid to try a unique proportion or orientation to help your poster stand out. Vertical rectangular posters are generally considered the norm, but rotating the poster to landscape format or trying a square or die-cut poster could earn your piece a second glance from a viewer. Size is also importantâ"again, think about the context of your poster and how it will be viewed. A very large poster may be more eye-catching, but using the same budget to print several smaller posters might reach a broader audience. The general distance your audience will be from your posters should also determine the size and amount of information you present.Visibility is keyPosters will generally be viewed from a distance in a visually noisy environment, and other advertisers will be competing with you for viewers attention. Regardless of whether your poste r will be on a community bulletin board or in front of a concert hall, all essential elements of your layout should be clear and easy-to-read, even from far away. A viewer should be able to quickly process and comprehend the message youre communicating, both through copy and visuals that support the message. Be sure to test this yourself by printing quick proofs to look at the sizing of text off-screen. Along with a large headline, big or brightly colored imagery can also help grab the attention of a viewer.Create a clear visual hierarchyOne of the most important aspects of a poster is its visual hierarchy or how the layout is organized. The layout should have a clear flow of information so that a viewers eye is directed from a focal point to the details of the message and the call to action. Choose a main headline that is short and to the point, and make it the largest typographic element on the page. As a general rule, the supporting details should be significantly smaller than th e headline, but not too small that they cant be read from a few feet away. These details should also be as concise as possible, and a viewer should easily be able to locate essential details about the event or campaign, like dates, times, contact info, and location within a few seconds of viewing the poster.Creating a decisive and clear call-to-action allows viewers the opportunity to interact with the message if theyre interested, and it can be as simple as visiting a website for more information. The effectiveness of QR codes has been debated, but designers and marketers still frequently use them as a relatively simple way for viewers to interact with a poster. Company or sponsor logos, if included, need to be sized and placed in a way that doesnt distract from the main message. An easy way to do this is to have logos placed at the bottom of the poster, anchored in a corner.Make sure that there is an appropriate amount of space between elements and that none of the text is too cro wded or tightly kernedâ"this can inhibit readability from a distance. Also, choose fonts that are clean and appropriate for your concept, and limit yourself to two or three fonts at most. Keep enough space around the outer margins so that no element sits too close to the edge of the poster, and consider using a grid to add structure and intentionality to your design.Keep it simpleThis tip is essential to creating effective postersâ"try to keep your poster as simple as possible. Weve all had that one client who wants to cram too much information onto an ad, but like I mentioned before, the more concise your message, the more likely it is to be effective and memorable to the viewer. Keep copy minimal and direct, and remove any visual element that doesnt support your concept. Dont feel like you have to use every inch of the pageâ"a healthy amount of negative space can add contrast to your composition and help your concept stand out from the noise.Create a campaignDepending on your c lient or situation, creating a poster might seem like a one-off project for a one-time event or show. However, even on a tight budget a simple poster design can be fleshed out into other avenues that can help your event or message gain more visibility. Convert your poster into a square format and youve got a graphic to share on social media for free. Consider sending a digital poster via email or creating a flyer or direct mail piece out of your design. Creating this kind of repeated branding for your message will help viewers to remember it and to spread the word around, giving your message more attention and visibility, and your client will appreciate the extra exposure.Break the rulesThe final tip is to forget all the previous tips! (Well, maybe not all of them.) Keeping general rules in mind will help you to create a professional-looking, considered piece, but dont get too hung up on the rules that they inhibit your creativity. In our ever-changing digital world, posters are a g reat print exercise to stretch your creative muscles. In my experience, Ive met many designers who use posters as their medium of choice for personal projects because theyre a quick and easy way to express an idea with lots of artistic freedom. Because of their accessibility and versatile nature, there are a million different possibilities for a design, and posters remain a relatively inexpensive way to get an idea into the world.In short, building your poster design on a solid concept and keeping details to a minimum will help you to create better posters that communicate more effectively to viewers. Use the flexibility of posters to your advantage to try something new and unique, and dont forget to have fun in the design process.
Sunday, May 24, 2020
Juarez Essay - 1439 Words
Juarez The movie Juarez, starring Paul Muni, Bette Davis, Brian Aherne and Claude Rains, has the perfect story line. Thereââ¬â¢s action, love, violence and heartbreak, but most importantly, it brings attention to a piece of history that is rarely recognized: monarchs in Mexico. Louis Napoleon III of France, played by Claude Rains, saw the American Civil War as an opportunity to advance the French government. Louis wanted to establish French influence in Mexico, which he knew was against the Monroe Doctrine. He took advantage of the fact that America was in a weak state due to the war, and could therefore not intervene as per the Monroe Doctrine. In the film, he discusses with his wife, Empress Eugenie, about who should fulfill the dutyâ⬠¦show more contentâ⬠¦Although Maximilian had many supporters, it was not enough to fight against the Mexican Republicans and Benito Juarez. On several occasions in the movie, Maximilian was asked to step down from his position as emperor and allo w Mexico to go back to its former democracy. Juarez sent messengers as well as letters, and the final letter he sent mentioned a threat of Maximilianââ¬â¢s blood spilling if he did not oblige. Maximilian would not step down and insisted he was doing what he was sent there to do. As the Civil War in the United States ended, the United States was finally able to help Mexico fight against the French. This led to a weakening of the French presence in Mexico and eventually Napoleon decided to pull out his troops. Napoleon was very persistent in his efforts of getting Maximilian to leave Mexico, and almost succeeded, but not before Carlotta could go back to France and beg him to change his mind, and instead support the monarchy. Napoleon would not budge on his decision and Maximilian gave in and wrote his letter of abdication. When Maximilian read his letter to his soldiers, they were extremely upset and General Mejia, who was an Indian and never showed emotion, cried. Colonel Lopez pr otested Maximilianââ¬â¢s abdication and told him that if he left, it was surely a death sentence for all of them. Maximilian could not allow the men who had loved and supported him, to die for him after he had gone, so he decided to stay and standShow MoreRelatedEssay on Benito Juarez633 Words à |à 3 Pages Benito Juarez was one of the most prominent and resourceful leaders in Mexicoââ¬â¢s history. He raised the standard of living and championed the poor. However, it took Juarez half his life to become such a dominant political figure. amp;#9;He was born in San Paulo Guelatao in the Mexican State of Oaxaca. His parents were Indians, and he was raised a shepherd boy. His parents died when he was three, leaving Benito to his unmarried uncle. 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Wednesday, May 13, 2020
The Effects Of Autism On Children s Children - 1076 Words
Meghan Egan English 1010 Dr. Dugger 18 February 2016 Autistic Children Life can be troubling, confusing, aggravating, although it can also be delightful, happy, and relaxing. Knowing someone with autism can lead to more confusion, but a child that has autism can be even worse. Commonly people arenââ¬â¢t aware that their child is autistic or that someone around them is autistic. Classifying children as autistic is done correctly and incorrectly every day, because autism has just become recognized and isnââ¬â¢t commonly known by most people and doctors recently. There are many different views on autism, whether it is classified to the children correctly or incorrectly using the DSM-5, and if autism is treated effectively. Autism is the general termâ⬠¦show more contentâ⬠¦Thereââ¬â¢s the theory of issues with motherââ¬â¢s pregnancy. Such as the age of the mother, illnesses the mother has, low birth weight of the mother, and difficulty during the time of birth can be combined in different ways and can cause different levels of autism. There could be issues in the brain that could have started at the when the child was a baby. There can be different chemical connections that don t connect correctly. There has also been a number of genes that have been known to improve the chances of autism. For example, families that have twins are more likely to have children with autism, especially if they are identical twins (ââ¬Å"Autism Spectrum Fact Sheetâ⬠). Since there isnââ¬â¢t a certain type of autism then, that means there isnââ¬â¢t a cure for autism. In other words, there is no cure for autism. Therapies, therapists, interventions, and medication can maybe help the childââ¬â¢s autistic issues. Some ways can help or they can do nothing for the child. For example, my nine year old brother has autism. He ranges from the speech impediment side of disorders on the autism spectrum to the extreme emotional anger side of the spectrum for autism. He is on four different medications in the morning and three different medications at night. The medication does help, depending on the time of day. Just like normal medication, his medication takes about thirty minutes to an hour to affect his behavior. Once in a while my
Wednesday, May 6, 2020
In the Name of Allah, the Most Beneficient and the Most Merciful Free Essays
string(122) " out review of subsequent events: | | | | |In a review engagement auditor is not responsible to review subsequent events\." |Ans. 1 |(a) |Quality Control Issues: | | | | |While assigning the audit work to Mr. Manzoor Nazar, the firm ignored the threat which existed due to his earlier | | | | |intention to join WL as an employee. We will write a custom essay sample on In the Name of Allah, the Most Beneficient and the Most Merciful or any similar topic only for you Order Now | | | | |Mr. Manzoor also failed to update the firm about this matter, due to which firm could not ascertain the self-interest | | | | |threat to independence and objectivity of the engagement partner. | | | |Engagement partner did not ensure the engagement reviewer had been appointed. As a result, significant matters arising | | | | |during the audit could not be discussed or resolved. | | | | |No consultation was undertaken on impairment loss issue, which was contentious and material. | | | | |It appears that engagement partner resolved the difference of opinion between the team member and the job in charge by | | | | |imposing his decision without satisfying the team member. No avenue was available to the team member to assert his | | | | |opinion. | | | | | | | | | |The following Risk Factors do not seem to have been considered: | | | | |Change in Board of Directors and significant change in Management. | | | | |Valuation of plant and machinery was being done by an employee who may have been an expert but his independence was | | | | |questionable. | | | |Sudden change of assessment in the valuation creates doubts on the reliability of the work done. | | | | |Informing stock exchanges about impairment loss, uncertainty on fair value of plant and machinery, issue of right | | | | |shares at declined market price and acquisition of right shares by directors and their associates point to an apparent | | | | |motive of the Board of directors to accumulate WLââ¬â¢s shares at low price. | | | | | | |` | |Deficiencies in Audit Approach: | | | | |In view of the managementââ¬â¢s perceived motive of presenting poor financial position to affect the market price, the | | | | |representation by the management as regards impairment of plant and machinery is not a reliable evidence. | | | |Opinion of the internal expert seems to have been influenced by the directors and the management. Thus, it should not | | | | |have been considered as appropriate evidence. | | | | |Due consideration was not given to the auditorââ¬â¢s previous knowledge and evidences that were already available in | | | | |previous yearââ¬â¢s working paper files. | | | |Audit opinion on a significant matter was formed without corroborating other evidences. | | | | | | | | | |Recommendation: | | | | |An independent valuation expert be appointed to form an opinion on valuation of plant and machinery. | | | | | | | | |If independent valuation supports the opinion of the internal expert, | | | | |ascertain whether or not valuation done in previous year was erroneous. | | | |In case of error in previous years, comparative financial statements be amended after compl etion of valuation exercise. | | | | | | | | | |In case valuation exercise cannot be completed, the audit report should contain an emphasis of matter paragraph on | | | | |significant uncertainty. | | | | | | | | |If independent valuation does not support the opinion of the internal expert, the auditor should | | | | |Re-assess the risk of fraudulent misstatement by management and those charged with governance. | | | |Consider whether misstatement due to fraud involves higher management and those charged with governance, in which case | | | | |the firm may consider withdrawal from the engagement. | | |Ans. 2 |As soon as we come to know about the above stated facts, we should immediately contact the client and inform them that unless | | | |the auditors have signed their report on the financial statements, such financial statements will remain and be deemed | | | |unaudited. | | | | | | |SECP should be informed about the situation | | | | | | | |Legal opinion should be taken. | | | | | | | |The auditor may take necessary steps to inform the shareholders either immediately or in the AGM about the possible impact on | | | |the financial statements. | | | | | | | | | |Ans. 3 |(i) |Evidence of subsequent recovery of long outstanding debt will be evaluated. | | | | |If the evidence of recovery is sufficient and appropriate, the financial statements will be revised and issued to the | | | | |shareholders along with a fresh auditorsââ¬â¢ report. | | | |In case of disagreement with the management on this issue, the auditor will issue a qualified opinion; and will also | | | | |take necessary actions to prevent reliance on the previous report. | | | | |If the evidence is not sufficient or appropriate, the management will be asked to change the directorââ¬â¢s report. | | | | | | | | |(ii) |Reason for decline in sales is a matter of opinion and will have no impact on audit. | | | | | | | |(iii) |The figure presented on graph may be due to typographical mistak e, correction of which should be communicated to the | | | | |users. In case of disagreement with the management an emphasis of matter paragraph will have to be included in the | | | | |audit report. However, if the figure is correct on the graph, the error in previous period will have to be rectified | | | | |retrospectively. In case of disagreement opinion will be appropriately qualified. | | | | | | | | |(iv) |The matter of acquisition of a sick unit will be discussed with the management, as it is a material misstatement of | | | | |fact (although not affecting the financial statements). In case of disagreement, auditor will seek legal opinion. | | | | | | | | | | | | |Ans. |The implications of the various issues referred to in the question, on the auditor report, are discussed hereunder: | | | |(i) |Failure to observe stock count: | | | | |Ordinarily the auditor is not required to perform the procedure of observation for obtaining evidence in a review | | | | |engagement. | | | | |Analytical procedure will be sufficient in this case. | | | |There will be no implication on auditorââ¬â¢s review report. | | | | | | | | |(ii) |Exposure to significant exchange rate risk: | | | | |Auditor is not supposed to give any assurance on the adequacy of the managementââ¬â¢s risk management activities. | | | |Auditor is responsible to assess whether the derivatives, as discussed, have been accounted for and presented | | | | |according to the requirement of the International Financial Reporting Standards. | | | | |However, if open position casts a significant threat to t he viability of the companyââ¬â¢s business, the auditor may draw | | | | |the attention of the reader of conclusion report by adding an emphasis of matter paragraph in the report. | | | | | | | | | | | | |(iii) |Sale of one of the companyââ¬â¢s set-up to an associated undertaking: | | | | |The information about the sale of the business segment to a related party is necessary for understanding the changes | | | | |in financial position. Therefore, an explanatory note should be included in the condensed financial statements. | | | |Ordinarily the auditor is not required to corroborate the evidence provided by the management. | | | | |In case management refuses to disclose this information, suitable modification will be considered. | | | | | | | | |(iv) |Discontinuation of the practice of using Age Analysis for bad debts estimation: | | | | |Apparently, bad debt provision is following the historical trend. The auditor is required to persue inquiry and | | | | |analytically re view procedures in a review engagement. | | | | | | | | |If the results of such procedures are satisfactory, then no further procedures are required. Accordingly age analysis | | | | |for estimating bad debts is not mandatory in this situation. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | |(v) |Failure to carry out review of subsequent events: | | | | |In a review engagement auditor is not responsible to review subsequent events. You read "In the Name of Allah, the Most Beneficient and the Most Merciful" in category "Papers" | | | |Management is inquired about the procedure it has followed to identify subsequent adjusting event. | | | | | | | | | |There will be no implication on audit report. | | | | | | | | | | |Ans. 5 |Audit procedure to verify Provision for sales return: | | | |Apparently, the provision made by the company has no plausible basis. | | |The actual returns during the year are Rs. 130 million as against the total sales of Rs. 6 50 million. If the sales and sales | | | |returns are made evenly throughout the year, a plain application of return percentage suggests that the provision should be | | | |nearly Rs. 32. 5 million. | | | |In the above circumstances the auditor should obtain an understanding of the entityââ¬â¢s assumptions on which estimate is based. | | | |If the basis is considered inappropriate, the auditor should make a revised estimate either on his own or by using expert | | | |opinion. The estimate should be based on: | | | |industry practice and trend of sales return; | | | |comparison of industry and companyââ¬â¢s terms of sale; | | | |Trend of sales return in the company i. e. sales return with-in first 15 days; between 16 to 30 days; between 31 ââ¬â 45 and so on. | | | |Own estimate prepared on the above assumptions will be compared with managementââ¬â¢s estimates. If the difference is material, the| | | |management will be asked to explain. | | | |Subsequent sales returns up to the date of authorization will also provide an evidence about the reasonableness or otherwise of| | | |the managementââ¬â¢s estimate. | | | | | | | | | | |Ans. 6 |(a) |Verbal confirmation from Local Government as regards the resolution of dispute on capital adequacy and price | | | | |computation of cement, will not be considered as appropriate/sufficient audit evidence. | | | | |Refusal of written confirmation is a scope limitation and unless other appropriate evidence i s available the report | | | | |will need to be modified. | | | |Managementââ¬â¢s intention to use the auditorââ¬â¢s report for the purpose of dealing with the local government is beyond the| | | | |scope of the engagement. Therefore, the auditorââ¬â¢s report should specify the agreed intended use thereof. | | | | |Interpretations given in Regulation JKL, 1961 were used to form the opinion on compliance relating to minimum | | | | |inventory level and price computation. Therefore, the Regulation should also be referred to in the report for better | | | | |understanding of the assurance. | | | | |Not renewing performance guarantee is a clear non-compliance which needs to be reported as qualification. | | | |Decision to keep the inventory with distributors could not be considered as a non-compliance because these are | | | | |covered under binding contracts and the purpose of the arrangement is also mentioned in the contract. | | | | | | | | |(b) |We have audited Cement Limit edââ¬â¢s compliance with certain covenants of cement supply agreement No. XYZ/2004 dated | | | | |November 03, 2004 read with Local Regulation JKL 1961, executed between the company and the Local Government. The | | | | |purpose of the report is to fulfill the condition attached to an application to be filed with the Provincial | | | | |Government to obtain a cement supply contract. | | | | | | | | |We conducted our audit in accordance with International Standards on Auditing-800 ââ¬Å"The Independent Auditorââ¬â¢s Report | | | | |on Special Purpose Audit Engagementâ⬠applicable to compliance auditing. | | | | | | | | | |The Standard requires that we plan and perform the audit to obtain reasonable assurance as to whether Cement Limited | | | | |has complied with the agreement referred to in preceding paragraph. An audit ncludes examining appropriate evidence | | | | |on a test basis. We believe that our audit provides a reasonable basis for our opinion . We report that: | | | | | | | | | |We could not directly confirm, from the Local Government, the status of non-compliance of capital adequacy and price | | | | |computation of ââ¬Ëquick-set cementââ¬â¢. | | | | |The company failed to maintain a performance guarantee with a scheduled bank, which is a violation of the agreement. | | | | | | | | |In our opinion, except for the effect on the overall compliance, if any, as might have been determined, had we been | | | | |able to obtain the confirmation from the Local Government in respect of capital adequacy and price computation of | | | | |quick-set cement and the non-compliance stated in paragraph (b) above, as of December 31, 2007, the Company was, in | | | | |all material respects, in compliance with the covenants of price computation, minimum inventory level and other | | | | |matters related to financial reporting of the agreement referred to in the preceding paragraphs. | | | | | | | | |AUDITOR | | | | |Date | | | | |Address | | | | | | | | |C |Views of the management on job time: | | | | |It is true that auditors have already reviewed the subject agreement during the audit of the financial statements. | | | |However, the review was different in nature as discussed below: | | | | | | | | | | | | | | | | | | | |Materiality was set on the basis of certain values of |Materiality was set on the basis of principles agreed at | | | | |financial statements. |the time of engagement. | | | | | | | | | | |During the audit only those clauses of the agreement would|In the given engagement the auditors were required to | | | | |have been studied which could impact the revenue and |obtain assurance about the managementââ¬â¢s claim of | | | | |expenditure and risk of loss. compliance with all the clauses which may or may not have | | | | | |significant financial impact on the company. | | | | | | | | | | |The agreement was among one of the very |Since only this agreement was the subject of the auditorââ¬â¢s| | | | |large number of documents that could have required |report, it required far extensive examination. | | | | |auditorsââ¬â¢ attention. Hence only a general review of the | | | | | |same was required. | | | | | | | | | | | |Due to these differences the nature and extent of examination of agreement was much larger in this engagement than in| | | | |audit. Accordingly, considerable time was required to complete the engagement. | | | | | | | | |(d) |Appointment of Mr. Sharif | | | | |Since Mr. Sharif was also the engagement partner on the audit of Cement Ltd. , his appointment for this assignment may| | | | |result in self review threat. | | | | | | | | | | | | |Ans. 7 |(a) |The matters which should be considered while accepting the assignment and assigning the job to Mr. Umer are as | | | | |follows: | | | | | | | | | |Acceptance of engagement: | | | | |Client acceptance consideration, such as, integrity of management, expertise available in firm etc will be given. | | | | |Whether the assumptions being used are clearly realistic. | | | | |Whether the time limit prescribed by the Board of Directors is sufficient. | | | | |Whether the projected financial statements and auditorââ¬â¢s report will be appropriate for the intended use. | | | | |Although the firm is legally allowed to accept the assignment, adequate safeguards should be considered n view of | | | | |the fact that one of the partners wife had financial interest in the entity and close family relations with the CFO | | | | |of the company. | | | | |There should be an agreement with the management that abridged projections must contain a caution for shareholders | | | | |that for better understanding complete set of prospective financial statements be referred. | | | | |Firm should also consider whether it will be able to carry out the engagement with due professional competence even | | | | |if Mr. Umer is unable to be the engagement partner. | | | | | | | | |Assigning the job to Mr. Umer: | | | | |Since the wife of Mr. Umer has financial interest in the company as a shareholder, Mr. Umer is not | | | | |expected to carry out the assignment with the level of objectivity required for the engagement. Therefore, he should | | | | |not be appointed as engagement partner. | | | | | | | | | | | | | | | | | |(b) |We have examined the projection of XYZ Business Segment of Fiber Limited in accordance with the International | | | | |Standard on Assurance Engagements applicable to the examination of prospective financial information. Management is | | | | |responsible for the projections including the assumptions set out in Note X on which it is based. | | | | | | | | |This projection has been prepared for assuring the viability of the segment referred to in preceding p aragraph. As | | | | |the segment is in development phase the projection has been prepared using a set of assumptions that include | | | | |hypothetical assumptions about future events and managementââ¬â¢s action that are not necessarily expected to occur. | | | | |Consequently, the users are cautioned that the projection may not be appropriate for purposes other than those | | | | |described above. | | | | | | | | |Based on our examination of the evidence supporting the assumptions, nothing has come to our attention which causes | | | | |us to believe that these assumptions do not provide a reasonable basis for the projection. Further, in our opinion | | | | |the projection is properly prepared on the basis of the assumptions and is presented in accordance with the | | | | |International Financial Reporting Standards. | | | | | | | | |Even if the events anticipated under the hypothetical assumptions described above occur, actual results are still | | | | |likely to be different from the projection since other anticipated events frequently do not occur as expected and the| | | | |variation may be material. | | | | | | | | |(c) |The historical financial statements provide the auditors with | | | | |the knowledge of companyââ¬â¢s business and trends and relation that would exist among the elements of financial | | | | |statements; and | | | | |a yardstick for considering managementââ¬â¢s assumptions. | | | | | | | | |The auditors also uses historical financial statements to assess whether the prospective financial statements have | | | | |been prepared on the basis consistent with them. | | | | | | | | | | | | |Ans. |(i) |Judgmental Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |As the approach is being used for many years so its well understood and refined by experience. | | | | |The auditor can bring his judgment and experience into play. | | | | |No special knowledge of statistics is required. | | | | |Time saved form non deployment of statistical methods may be spent on carrying out further audit procedures on | | | | |different areas. | | | |Saving of extra resources such as computer soft wares. | | | | |Selecting samples with large amounts facilitates greater coverage. | | | | |It is not based on any scientific technique. | | | | |No quantitative results are obtained. | | | | |Personal bias in the selection of sample is unavoidable. | | | | |There is no real logic behind the selection of the sample or its size | | | | |The conclusion reached is usually vague. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |(ii) |Statistical Sampling | | | | |Advantages | | | | |Disadvantages | | | | | | | | | |It is based on scientific techniques | | | | |Special software is available to help efficient execution | | | | |The method is impartial and can be defended easily | | | | |It provides precise mathematical statements about probabilities of being correct | | | | |The method is efficient as the same level of confidence can be achieved with a relatively smaller sample. Overlarge | | | | |sample size are not taken | | | | |The system in different audit firms tend to become standardized | | | | |It can be used by staff at all levels | | | | |It lacks flexibility | | | | |Often several attributes of transactions or documents are tested at the same time | | | | |Lacks human judgement and more reliance is placed on statistical conclusion | | | | |As the technique is not always understood, false conclusions may also be drawn. | | | | | | | | | | | | | | | | |Ans. 9 |(a) |The following issues are significant in respect of the donation of Rs. 15 million: | | | | | | | | | |Donations represent 25% of the total selling and administration expenses. | | | | |Such a huge amount of donation by a company which has already incurred a loss casts serious doubts about the motive | | | | |behind such donation. | | | | | | | | |Audit procedures to address the issue may involve the following: | | | | |Obtain information about the charitable institution i. e. it s name, nature, registration and reputation. | | | | |Scrutinize possibility of any relationship between the two organizations, their directors/trustees and their spouses | | | | |and relatives etc. | | | | |Verify mode of payment i. e. cash, bearer cheque, crossed cheque etc. | | | | |Verify approval and authorization. | | | | |Assess the relevance of the donation to the nature of business of the company. | | | | | | | |(b) |Since appropriate business consideration does not seem to be involved, mere approval by the Board would not confirm | | | | |that the expenditure has been incurred for the purpose of the companyââ¬â¢s business. | | | | | | | | | |If the auditor is unable to satisfy himself on the above issue he will have to qualify the report by: | | | | |stating the brief facts of the case. | | | | |using the ââ¬Å"except forâ⬠type of qualification, while certifying that the business has been conducted in accordance | | | | |with the objects of the company. | | (TH E END) How to cite In the Name of Allah, the Most Beneficient and the Most Merciful, Papers
Tuesday, May 5, 2020
The Great Pacific Garbage Patch free essay sample
The Great Pacific Garbage Patch Living on this earth is a privilege and unfortunately we sometimes take advantage of it. Stories of deforestation, air and water pollution really make a person think of just how much our planet is being harmed. A major concern is water pollution. Water covers at least 70 percent of the planet which makes our rivers, lakes, and oceans essential. Many of these bodies of water are being polluted and although they may be out of sight, they eventually help pollution increase. Actions should be made to stop the pollution of our waters before things get worse. If we want to decrease the amount of pollution it starts out by increasing the amount of recycling we do. It shouldnââ¬â¢t stop there. Not only should efforts to improve laws against water pollution be made but public awarenessà ¬Ã ¬ has to be raised about this issue. It is believed that the worldââ¬â¢s largest garbage dump isnt on land but in the Pacific Ocean. The Great Pacific Garbage Patch is pretty much what it sounds like; a garbage patch way out in the middle of the Pacific Ocean. In an article posted on How Stuff Works. com itââ¬â¢s said that, ââ¬Å"It stretches from the coast of California to Japan, and its estimated to be twice the size of Texasâ⬠(Silverman, Jacob). The Great Pacific Garbage Patch is located in the Pacific Subtropical Gyre. The Gyre is a spiral of currents created by a system of air currents. These air currents move in circular rotation which helps keep the garbage trapped. Itââ¬â¢s an area filled with millions of pounds of trash with most of it being plastic. Its the largest landfill in the world, and its sitting in the middle of the ocean. Water pollution can have serious economic and health impacts by killing marine life and causing environmental harm. à ¬Ã ¬Ã ¬Ã ¬ While theres still some uncertainty of what is all in garbage patch, we do know that most of it is made of plastic. The reason plastic is such a major cause of water pollution is because unlike most other trash, plastic isnt biodegradable. This means the microbes that break down other substances dont recognize plastic as food, leaving it to float there forever. Sunlight does eventually play a part as it breaks plastic down into smaller pieces but that can just make ità worse. The plastic still never goes away it just becomes microscopic. ââ¬Å"Of the more than 200 billion pounds of plastic the world produces each year, about 10 percent ends up in the ocean. â⬠(Earth Magazine). Most of that plastic eventually sinks, damaging life on the ocean floor. The plastic that floats ends up in gyres, and settle in massive garbage patches that form there, much like the Pacific Subtropical Gyre. Plastic is a very useful material but when in the ocean, it endangers animal life. Small surface debris, mostly plastic resin pellets are a common piece of marine debris. Because they are so small they can easily get lost along the way, washing through the water with other plastics and into the sea. Pollution like this is causing harm to sea animals such as the seabird; the albatross. The albatross scoops its food from the ocean and without knowing picks up trash along the way. Plastic debris along with other garbage is then fed to its young mistakenly for food. ââ¬Å"Of the 500,000 albatross chicks born here each year, about 200,000 die, mostly from dehydration or starvation. A two-year study funded by the U.S. Environmental Protection Agency showed that chicks that died from those causes had twice as much plastic in their stomachs as those that died for other reasons. â⬠(Weiss R. Kenneth, New York Times). The altraboss isnââ¬â¢t the only animal suffering from this source of pollution. In the article ââ¬Å"ââ¬Å"The growing number of abandoned plastic fishing nets is one of the greatest dangers from marine debrisâ⬠, says Bamford, and (Bamford, Holly 2009). The nets entangle seals, sea turtles and other animals and can often result in drowning them. Because fishermen are now using plastic for its low cost, abandon nets can continue fishing on their own for months or even years. This can cause harm to any animal but sea turtles seem especially susceptible. Not only are they entangled by fishing nets, they often swallow plastic bags, mistaking them for jellyfish. They can also get caught up in a variety of other objects, and there has been stories heard of snapping turtle that grow up with a plastic ring around their bodies. As a society as whole we tend to generate a lot of trash. Thereââ¬â¢s no stopping the amount of trash that piles up, but we can decide what we do with it. In order to decrease water pollution the amount of recycling has to increase. Recycling doesnââ¬â¢t have to be difficult and itââ¬â¢s something that can be done right at home. Different sorts of plastic, aluminum cans, and steel are all valuable recyclables. Instead of just having a basic trash can, there can be a recycling bin right next to it or in a common place like the kitchen. If more households decide to take action and make recycling a habit it can have one of the most beneficial outcomes towards our environment. When a product is recycled it is turned back into its raw form. That can later be used to create a new and different product. Recycling can also take place outside of the home. Environmental groups and organizations have been doing their efforts to help clean this place up little by little. People who have the privilege to live by some of our waters, like an ocean or even lakes and rivers can do their part to contribute by removing waste on shore. This most likely wonââ¬â¢t be rewarded but the fact that itââ¬â¢s a step in helping our environment should be satisfactory enough. When we recycle not only are we conserving natural resources but it can significantly reduce additional waste. Most importantly, this means that less waste ends up in our oceans. Along with recycling, laws should be enforced in efforts to improve water pollution. It can start by raising fines on pollution. Dumping waste like toxins and plastics into the ocean is a serious problem and should be dealt with properly. Companies and businesses that carelessly let harmful chemicals and products contaminate water which flows back into rivers and streams should be disciplined. An example is nuclear power plants which are very harmful to the environment as it is. These companies release radiated water into lakes and rivers near without even thinking about the consequences. These rivers can flow to larger bodies of water and ultimately cause a negative impact on society. Toxic waste can be very harmful forms of pollution towards animals and humans. â⬠When toxic waste harms an organism, it can quickly be passed along the food chain and may eventually end up being our seafood. â⬠(Oracle Education Foundation). The elimination of plastic bags should also be considered. ââ¬Å"During 2009ââ¬â¢s International Coastal Cleanup, the Ocean Conservancy found that plastic bags were the second-most common kind of waste found, at 1 out of ten items picked up and talliedâ⬠(Clean Air Council). Banning plastic grocery bags would decrease the amount of plastic that ends up in waste. We amazingly still produce more than 260 million tons of plastic each yearâ⬠(Earth Magazine). Straying away from unneeded plastics would be a major change and one for the better. This problem wonââ¬â¢t go away unless awareness is raised. There are many originations out there with the main goal of helping our environment. Organizations like the NOAA (National Oceanic and Atmospheric Administration) are trying to find ways to improve our water system. Charity to these types of organizations is key way to help raise awareness. There are many websites out there that help provide information about what exactly is polluting our waters and ways to prevent it from happening. Sites like ââ¬Å"American Rivers. orgâ⬠and ââ¬Å"Bio Process H20â⬠offer tips and solutions to help decrease sources of pollution. Thereââ¬â¢s always articles, newspapers, etc. that deal with helping the environment and the importance of recycling so that shouldnââ¬â¢t be a problem to find out. We are the ones who live on this earth so if we donââ¬â¢t take care of it, we are the ones who will have to deal with those consequences. Water is one of the most important parts of our lives so why not try to make a change for the better. The pollution to our water not only hurts the environment as a whole, but it can cause major damage to animal life and even humans. There are many ways to take action to this problem so why not do so. Toà ¬Ã ¬ decrease the amount of pollution in our waters we need to recycle more, improve laws against water pollution and raise public awareness about this problem. We can each help out in our own way and little by little, we can make a positive impact on earthââ¬â¢s water supply.
Tuesday, March 31, 2020
Sapporo beer Essay Example
Sapporo beer Paper Target market Japans Sapporo Holdings said on Thursday it would enter the Vietnamese market by taking a 65 percent stake in a beer Joint venture with Vietnam National Tobacco Corp to tap its fast-growing market. It marks the first major overseas expansion in three years by Sapporo, the smallest of Japans four major brewers, as bigger rivals Kirin and Suntory have been aggressively snapping up overseas businesses to grow beyond a shrinking domestic market. Nietnam is Asias third-largest beer market after China and Japan and this is a fast- rowing market, said Tatsuya Komatsu, a Sapporo spokesman. The company will acquire a 50 percent stake in the venture from Danish brewer Carlsberg and 15 percent from Vietnam National Tobacco for a total of $25. 4 million. The Joint venture will build a beer factory in Vietnam and is scheduled to startselling Sapporo brand beer in early 2012, it said in a statement. The venture aims for sales in 2019 of 1 50,000 kilolitres or $128 million. Sapporo said it will actively seek further acquisition opportunities to enlarge itsoverseas business, which now accounts for less than 10 ercent of its revenues. Sapporo, the maker of Yebisu brand beer, acquired Canadian brewer Sleeman in 2006 for 30 billion yen ($340 million), but has been overshadowed by Kirin and Suntory in overseas expansion. Kirin has spent $1. 5 billion in the past two years to buy Australias National Foods and Dairy Farmers and $2. 8 billion to take full ownership of Australias No. 2 beer maker Lion Nathan. It also acquired a 49 percent stake in the Philippines San Miguel Brewery for $1. 4 billion. Asahi Breweries, locked in a fierce battle with Kirin for No. lot in Japans beer market, said recently it could spend up to 400 billion yen ($4. 6 billion) on acquisitions over the next few years, with an eye on Asian markets. The Japanese brewers have been scrambling to diversify their products and geographic reach to reduce their reliance on the domestic beer market, which has lost 15 percent in volume in the past decade as the economy sputters and the population shrinks. HA NOI â⬠The Japanese beer maker Sapporo Hold ings plans to enter the domestic market from early 2012 through he purchase of a majority stake in Kronenbourg Viet Nam Ltd. We will write a custom essay sample on Sapporo beer specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Sapporo beer specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Sapporo beer specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Sapporo Holdings said it would buy a 65 per cent stake for about IJS$23 million in Kronenbourg Viet Nam, which is equally owned by Carlsberg Brewery AIS and the Viet Nam National Tobacco Corp (Vinataba). After the deal closes, which is due in January next year, a Joint venture betweenSapporo Holdings and Vinataba will be set up with the latter holding 35 per cent of the Joint ventures stake. At that time, Kronenbourg Viet Nam will change its name into Sapporo Viet Nam Ltd. Sapporo said the Joint venture would egin construction on a new plant on the outskirts of HCM City. The plant is scheduled to begin operations from 2012. Sapporo expects to earn a turnover of roughly $115 million within a decade from the Vietnamese market, with a predicted annual growth rate of more than 10 per cent for years to come. The Joint venture has targeted a market share of roughly 3 per cent in Viet Nam by 2019. Sapporo also has plans to export beer produced in Japan to Viet Nam. The Japanese offset declining beer sales in Japan due to a shrinking population and a gloomy economic outlook. ?â⬠VNS In 2010 , Sapporo has arrived in Vietnam and established Sapporo Vietnam Co. ( a Joint venture between Tobacco Corporation Vietnam ( VINATABA ) and JSC Sapporo Holdings Ltd. or a total contribution from Japan 71 % ) . 1 1/ 2011, the Sapporo Factory in Long An Vietnam was officially put into operation . The plant has production capacity of 40 million liters / year , but to meet the goal of becoming a major production base for Southeast Asian beer market capacity will be increased gradually over the period 2015 to reach 100 milli on liters / year and in 2019 ill reach 150 million liters / year . 4/2012 , Sapporo official launch sales activities . Sapporo time in more than 4,000 retail stores , restaurants , hotels, mainly in Vietnam . Sapporo has now launched 4 product lines premium beer : Sapporo Premium Beer Bottle 330 ml , 330 ml cans of beer Sapporo Premium , Sapporo Premium Beer 650 ml silver cans and beer Sapporo Premium 20L . In particular , products Can Silver ( silver cans ) is a typical representative of elegance and luxury of Sapporo Premium Beer . This product has a higher alcohol content than other types a it , with a large capacity and a unique design that Sapporo beer can only be Sapporo is the only beer company in the world combined study of barley and hops to produce a formula to create the most perfect beer . Based on these studies , the Sapporo today have developed a new barley varieties better and Vietnam Sapporo Factory is also used . When the Vietnam market , to be able to produce beers with similar quality beers produced in Japan and in accordance with consumer tastes here , Sapporo choose the most appropriate type of yeast in 1000 different yeast pecies from the research Center of Sapporo in Japan . After Japan and Canada , Vietnam is the place where Sapporo beer factory and expect this will become the manufacturing center of the Southeast Asian market . Because Vietnam is the third largest beer market in Asia , the turnover of 3 billion liters of beer in 2020 and expected to double . Sapporo Vietnam not only passionate creative challenges overcome and the framework of the usual practice , but also to share the moments of happiness and Joy winning hand. Thats why Sapporo Premium market presence in Vietnam as a premium beer brand .
Saturday, March 7, 2020
Using ââ¬ÅEtceteraââ¬Â in Academic Writing Blog at EssaySupply.com
Using ââ¬Å"Etceteraâ⬠in Academic Writing Blog Using ââ¬Å"Etceteraâ⬠in Academic Writing You probably know it better as ââ¬Å"etc.â⬠you have read things that have used it; you have probably said it yourself. You may or may not have used it in your own assignment writing, but chances are you may not be using it correctly. One of the reasons is that how to use etc. is not taught in English grammar and composition classes. But if you plan on using etcetera in academic writing, you will need to understand the rules. And that what this article is all about. So here goes. The term ââ¬Å"et ceteraâ⬠actually comes from Latin, and it means ââ¬Å"so forthâ⬠or ââ¬Å"and other similar things.â⬠And using etcetera in academic writing is perfectly fine, as long as you do it right. How to Use Etc. in Lists of Things In this case, you will want to know how to use etc. at the end of a sentence and, as well, how do you use etc. in a sentence, when there is more that follows it. The important point in using etc. at the end of a list is that all things in the list must be related. Here are some examples of both situations: They can live in any body of fresh water ââ¬â creeks, ponds, lakes, etc. That literature class covers fiction, non-fiction, short stories, novels, poetry, etc. We were asked to describe the emotion (anger, fear, joy, etc.) we felt when we viewed the photography. Bring any small items that may be of value - coins, stamps, jewelry, etc. to the appraiser on Thursday morning. Note that all of the items in the lists are related. Another important point in how to use etc. in a sentence is punctuation. Because it is an abbreviation, you must place a period at the end of it, no matter where it may appear. You donââ¬â¢t need a period if you spell it out, but be sure your spelling is correct. Excetera, etcetra, and exedra are common mis-spellings, so get it right. In the 4th example, note also that there was a dash before the list, rather than a term like ââ¬Å"such as.â⬠If you use ââ¬Å"such as,â⬠you do not need to use ââ¬Å"etc.â⬠because the meaning is already clear. Donââ¬â¢t Use Etc. More Than Once in a Sentence While using several ââ¬Å"etc.ââ¬â¢sâ⬠in speaking or in informal writing is often used for emphasis, using etc. in academic writing is far different. You can say to a friend, ââ¬Å"I have to get to the grocery store, a doctorââ¬â¢s appointmentà and my haircut appointment, write my essays before the deadline runs out, etc., etc., etc., before I can get back to home and start cleaning,â⬠is common informal language. But in formal writing, only one ââ¬Å"etc.â⬠is ââ¬Å"allowed.â⬠Etc., How to Use When Referring to People This rule is simple. Never, never, never use etc. when referring to people. ââ¬Å"We studied the works of Shakespeare, Milton, etc. in our English lit class,â⬠is not acceptable. Either name them all or come up with some other term, like, ââ¬Å"We studied all of the most famous authors in our English literature course.â⬠Never Use ââ¬Å"Andâ⬠before ââ¬Å"Etc.â⬠The word ââ¬Å"andâ⬠already implies what ââ¬Å"etc.â⬠means, and using it is just redundant. So, you can say, ââ¬Å"The courses covered all of the major forms of government, including democracy, fascism, communism, monarchy, etc.,â⬠or you can say, ââ¬Å"The course covered all of the major forms of government, including democracy, fascism, communism, monarchy, and others.â⬠Etc. How to Use Correct Punctuation This rule is quite simple. If you use ââ¬Å"etc.â⬠in the middle of a sentence, and it is not enclosed in parentheses, then you must use a comma after the abbreviation. If it is in parentheses in the middle of a sentence or at the end of a sentence, no comma is needed. Examples: Joe and I stuffed ourselves on pizza, beer, pork rinds, candy bars, etc., and we really felt it the next day. After finals were over, Joe and I stuffed ourselves on pizza, beer, pork rinds, candy bars, etc. After finals, Joe and I stuffed ourselves with every bit of junk we could find (pizza, beer, pork rinds, candy bars, etc.). Using Additional Punctuation after ââ¬Å"Etcâ⬠Remember, ââ¬Å"etc.â⬠is an abbreviation, and abbreviations call for periods after them. This doesnââ¬â¢t mean that you donââ¬â¢t use any other punctuation after that period. Use all of the regular punctuation that you would if that ââ¬Å"etc.â⬠were just another word ââ¬â question marks, exclamation points, semis: Are you going to bring the paper supplies, like plates, cups, napkins, etc.? I hate proofreading my essays, papers, etc.! We are not going to get anxious about these finals; we are not going to lose sleep, eat junk, etc.; and we are not going to go in with a defeatist attitude. In General You will not find the use of ââ¬Å"etc.â⬠rampant in academic writing. That is because scholarly research and writing is usually very specific and detailed and does not rely on the reader to ââ¬Å"addâ⬠things on his own. Oh, yes, you can use it, certainly, in essays you may write for an English course. But use it sparingly in research works.
Thursday, February 20, 2020
Criticl nlsys nd evlution of opertions within chosen orgniztion Essay
Criticl nlsys nd evlution of opertions within chosen orgniztion - Essay Example The ctivities within the business division comprise leding business mgzine nd informtion compnies nd worldwide exhibitions business. Ech of these mrkets is lrge nd grows t 4-7 percent nnully. Its two prent compnies--Reed Interntionl P.L.C. nd Elsevier NV--re listed on the msterdm, London, nd New York Stock Exchnges. Reed Elsevier employs over 26,000 people (1). Orgniztionl structure of Reed Elsevier cn be shped within the following four divisions: Science & Medicl, Legl, Eduction nd Business (3). Compny holds number one or two positions in ll of our key mrkets, with strong brnds, content nd mrket rech in ech. Hrcourt Eduction, Reed Elsevier's globl Eduction division, is leding publisher serving the pre-Kindergrten to Grde 12 school, ssessment nd trde publishing mrkets in the US nd primry nd secondry school mrkets interntionlly. Reed Business, Reed Elsevier's globl Business division, is provider of mgzines, exhibitions, directories, online medi nd mrketing services cross five continents. Its prestige brnds serve professionls cross diverse rnge of industries. Trnsformtion hs become wide-used word in the orgniztionl behvior industry of modern ge. There re plenty of sources which introduce nd offer different techniques nd mngement methods to encourge personl nd orgnzitionl trnsformtion. Reed Elsevier's product-mrkets re undergoing rpid nd ccelerting chnges. This mens tht Reed Elsevier will be confronted with the migrtion of informtion from print to electronic formt nd the dditionl interctivity tht electronic services offer. Bsed on this chnge, n Opertion Mnger my orient the principl objective for Reed Elsevier to being n indispensble prtner to their trget consumers for informtion-driven services tht provide solutions cross their three core res of focus. Cpitlizing on the potentil of the Internet seems to be key driver of Reed Elsevier's strtegy. cquisitions nd llinces, prticulrly in the context of Internet development, re used to reinforce Reed Elsevier's strtegy. t this moment, the three core businesses re ll trnsitioning into electronic mrkets. ll of them re becoming more globl, nd the Internet is rpidly becoming the preferred customer ccess system for ll three. Reed Elsevier hs lredy introduced numerous innovtive services nd products. Exmples include the lunch of ScienceDirect, the fully serchble online dtbse comprising content from over 1,000 of their scientific journls. In legl publishing, Butterworths, Reed Elsevier subdivision, lunched Butterworths Direct, the most comprehensive online legl service for English lw. Furthermore, LEXIS-NEXIS, nother subdivision of Reed Elsevier, introduced its universl current wreness web browser product
Tuesday, February 4, 2020
Is Google Making Us Stupid Essay Example | Topics and Well Written Essays - 2000 words
Is Google Making Us Stupid - Essay Example The article of Nicholas Carr, ââ¬Å"Is Google making us stupid? What the internet is doing to our brains,â⬠argues that the Internet and other technologies have changed the modern generation. It has made many people lazy and changed the way people perform their daily life activities. Carr is right when he argues that the Internet and social networking sites have changed the way people think. This is because having access to information faster through the use of the Internet has contributed to significant changes. For instance, many students nowadays use Internet for carrying out research studies. They no longer use their brain to find solutions to the issues, but rather use Google to find information faster; thus Google is making students lazy and stupid (Carr 341). Technology is making the society move towards a positive, direction, but too much dependent on technology is creating more harm than good. Carr views many changes the Internet is causing as a loss rather than a bene fit; thus he raises awareness on the impact that the Internet is creating in the contemporary society. He attempts to reveal the way Internet is changing the ways students are writing and learning in the current generation. Carr reveals the way skills of many people have been eroded thus he says, ââ¬Å"am not thinking the way I used to thinkâ⬠(Carr 340). Therefore, these changes have contributed to poor concentration in reading books; thus spending much time on the Internet. Although the Internet has contributed to positive changes, over reliance on the Internet has changed the way the brains of students function; thus affecting cognitive memory of the Internet users. The Internet has changed the way students perform their work in school; hence, many of them have become lazy because they cannot read books for a long time. The age of globalization, which is contributed by the increased technology development, has created more harm than good. Many students no longer perform eff ectively in school because many of them spend much time in social networking sites. Students also do not read hard because of much time spent on the Internet (Carr 340). Carr further argues that the Internet has changed the brain of many individuals; thus contributing to varied changes. For instance, Carr notices that many students cannot read books for more than one hour, and this has led to poor performances in many schools. This means that the minds of students have nowadays changed in that one cannot read a book for more than three pages before turning into the Internet. This has become just like an addict because many students cannot spend their entire day without using technology for varied activities. For instance, the increased social disorders that have risen are contributed due to more time spend on social networking sites and the Internet. Additionally, Carr notices that many students have become lazy because over dependent on the Internet for varied activities. Many stud ents do not work hard by reading their books, but rather spend time in the Internet or social networking sites. Google is making many of them lazy and stupid because they depend on the Internet for carrying out their research or assignments. Students do not spend their time in the libraries reading printed books because they believe that, with Google, everything is possible. They use Google for carrying out research work because it is easier and saves time than searching books from the library categories. Although, this is crucial because Google directs them to the required material, but it is making many students become lazy. Wellmon (78) argues that Google search engine is making us stupid or smart; thus giving way to complex and productive questions. Thus, the time students spend in social networking sites than books have impacted performance of many students in their various learning institutions. Internet has contributed to the new form of writing and reading styles. Many stude nts spend much of their time interacting with
Monday, January 27, 2020
Review of Maintaining Reproductive Health
Review of Maintaining Reproductive Health Researchers almost nerve conduct a study in an intellectual vaccum. Literature reviews can serve a number of important functions in the research process. Researchers undertake a literature review to familiarize themselves with the knowledge base. A thorough literature review helps to lay the foundation for a study, and can inspires new research ideas. Review of literature is defined as a broad, comprehensive in depth, systemic and crucial review of scholarly publication, unpublished scholarly print materials, audio visual material and personal communication. Review of literature is arranged under the following headings. Review related to reproductive health. Review related to menstrual hygiene. Review related to sexual behavior and sex education. Review related to sexually transmitted disease and AIDS. Review related to usage of contraceptives. Review related to reproductive health Neelam mann., (2010) conducted a study to assess the effectiveness of a structured teaching programme on knowledge regarding puberty among pre adolescent girls in Vijaya English school at Hassan, In that study shows percentage of knowledge in each aspect puberty such as anatomy and physiology, characteristics of puberty, menstrual hygiene and sexually transmitted dieases, before planned teaching programme. Preadolescent girls are having below average knowledge on all aspects except menstrual hygiene. Over all knowledge score shows girls are having only 33.52% of knowledge before the administration of planned teaching programme. Post test knowledge on different aspects of puberty after the planned teaching program, on an average adolescent girls increased 80.71% regarding puberty. Jyoti vinod., (2008) conducted a study to assess the effect of planned teaching programme on knowledge, attitude and practice of adolescents in relation to the reproductive health in selected shelter homes in Mumbai, among a population of 60 adolescents in that 30 boys and 30 girls who were selected by convenient sampling technique and data were collected by self reporting technique. Findings shows that pretest knowledge score is 63% and post test score is 91% with regard to knowledge changed in the adolescence was markedly increase in boys and girls from 23% and 19% to 70% and 83% respectively. So it shows the effectiveness of the teaching programme on reproductive health. Jeyashri.G.Itti., (2007) conducted a study that to evaluate the effect of planned teaching programme on selected aspects of reproductive health among the rural adolescents girls. In the pre test 69.77% of the subjects had poor knowledge, where as post test scores showed that 96.5% of subjects had good knowledge. This result related to the post test knowledge (mean 34.35) scores showed that the adolescent girls had a significantly higher score on reproductive health than the pre test (mean 21.81). The t value of 31.30 was significant at 0.001 level of significance and the investigator concluded overall pre test knowledge about reproductive health was poor, there was need planned teaching programme, post test result showed significant improvement in knowledge of reproductive health. Zulkitli., (2000) conducted a study to assess the determinants of sexual intercourse among unmarried adolescents on sexual practices in Malaysia. Overall results shows that the propotion of unmarried adolescents who have sexual intercourse is about 13% boys, (18.8%) are more likely to be sexuality experienced than girls (7.11%) by religion, Buddhist reported last experienced (6%) followed by Muslims (12%) and others (21%) for the more, 72% of adolescent engages in sex without considering the use of contraceptives. So through this study the researcher concluded that adolescents need sex education during school period as early as possible. Corresponding Author InformationAddress reprint requests to Heather Becker, PhD, School of Nursing, The University of Texas at Austin, 1700 Red River Street, Austin, TX 78701. Review related to menstrual hygiene. Punitha., (2010) conducted study to assess the practice and problem in using pad or cloth during menstruation among the blind children. Research design used for the study was comparative-correlation survey. Sample size for the study was 50 blind children who used pad during menstruation and 50 blind children who used cloth during menstruation. Structure interview questionnaire used for validate the responses. In that there was a significant negative correlation between practice and problem of using cloth during menstruation r = -0.139 (p
Sunday, January 19, 2020
Write a film review of ‘Spirited Away’ directed by Miyazakiand write comments on the style of reporting
She has puffy cheeks and downcast expression and can be seen as having an awkward personality ââ¬â angry and miserable, and unwilling to do anything out of the ordinary. However in the course of the film, she matures and finds the things she truly values ââ¬â though not in the usual obvious manner of similar stories. As with all of Miyazaki's films, Spirited Away is an experience in which along with Chihiro, we discover the weird and magnificent world in which she finds herself: a wonderland of bizarre and fantastic creatures, which are so real you can almost reach out and touch them. The movie begins with a downhearted 10-year-old Chihiro sitting in the back seat of her parents' car when soon enough, a shortcut down a forgotten woodland road, leads Chihiro and her family to a decrepit old temple with a strangely beckoning tunnel entrance. Chihiro, partly out of intuition and partly out of fear, suspects danger ahead. Against her bidding, the parents walk on investigating, discovering what they take to be a theme park. Along the empty streets, they are strangely drawn towards a delicious scent of food at an unattended kiosk and Chihiro's parental units begin to help themselves to the abundant food. Chihiro rejects the feast, wanders off and a boy of about her age appears mysteriously and angrily bids her to leave at once. The sky suddenly falls dark and rushing back to her parents, Chihiro is horrified to discover that the indignant spirits that inhabit the place transformed her parents, leaving her on her own, trapped in a bizarre world of spirits. All around her ghosts begin to appear. Chihiro initially thinks she in a nightmare but shortly the spirits notice her and her life is in danger. She gets some help while running for her life ââ¬â namely, from the young boy named Haku who seems to know her from another time and place. It is Haku who tells Chihiro what she must do in order to rescue her imprisoned parents and return to her normal life: she must find work at the bathhouse that overlooks the landscape. Amazing imaginative creatures inhabit the bathhouse: gods and spirits, leisurely spending their time there, and a busy staff of servants who attend them. Gaining employment at the bathhouse forces Chihiro to sign a binding contract with Yu-baaba and relinquish her original name. Named ââ¬Å"Senâ⬠by the malicious witch, her servitude life is exhausting and unappreciated, but if she would like to save her parents, it's her only option and she has got to change ââ¬â she'll have to face her deepest fears and attempt to remember her own identity and find a way to break her parents' spell, which is the only escape from the firm control of the spirits. Sen discovers an inner strength she never suspected she had which enables her to carry on in the realm of the spirits. What follows is a fantastic journey into a wondrously imagined world and lucky for us, we get the opportunity to follow her through her struggle to the other side and hopefully back. Not knowing how the story will turn out means that you go on the same journey as Chihiro, and all the wonders of the realm she walks into will be new and surprising. This course is what can distinguish between the film being good to the film being great. But Sen's adventures are just beginning! The film is filled with characters that are absolutely new to our expectations ââ¬â no wicked characters like we're used to see, but instead: flying Yu-baaba with an overgrown head and her gigantic baby locked away in a room stuffed with toys. There are spirits that drift in and out, gigantic figures and tiny soot-balls ââ¬â there are boys who transform themselves into flying wolf-faced serpents, and tiny pieces of paper that fly around and hurt people. Visually, the film is a feast for the eyes. The animation quality is excellent. The colours are richer than anything found in any American animated film. The magnificent animation is cleanly simple yet loaded with a level of detail truly astounding, intricately rendered in Studio Ghibli. There is a limited use of CG animation, but they are never prominent. While it provides a breathtaking illusion of Chihiro pushing through a blossoming flower garden, the electronic imagery blends skilfully with the beautiful hand-drawn characters and backgrounds in a vibrant manner. In many cases, characters convey emotions with subtle changes of expression rather than dialogue. Everything is perfectly calculated to the mood of the scene, even scenes that have no music at all add to the effect. The music is as good as any Studio Ghibli film ââ¬â that is to say, excellent. Likewise, the voice acting fits the characters perfectly. A superb job is done by the English-language cast in reinterpreting Miyazaki's original dialogue where individual lines are contended with to synchronize with the existing animation. In the Japanese version, Rumi Hiiragi voices Chihiro, and Daveigh Chase being her English counterpart, both skilfully communicate Chihiro's determination and bright outlook. Spirited Away draws loosely on Japanese mythology and a never-ending imagination to create a small yet elaborate universe inhabited by all types of creatures. It's a fantastic fable like that of Alice in Wonderland. In fact, in Alice in Wonderland there are several references to characters eating things that transform them. Also, the movie shares all the peculiar characters of the fable, as well as featuring the journey of a character into a strange world. Spirited Away is absolutely more cheerful and entertaining which only adds to the fascination of the film. When Spirited Away won the 2002 Academy Award Winner for Best Animated Feature, the film continued to enjoy an impressive collection of honours, including best animated film success from the New York Film Critics Circle, Los Angeles Film Critics Awards, and the National Board Of Review, not to mention the Golden Bear Best Picture Award from the Berlin Film Festival and the Best Film prize from the Japanese Academy Awards. To date, Hayao Miyazaki's distinctive fairy tale Spirited Away has acquired more than twenty awards at film festivals around the globe, made the Japanese box office and resolutely secured its place in the chronicles of film history. Spirited Away will appeal to older children as well as adults. While both parents and children can enjoy the absolutely breathtaking animation, the adults will appreciate the story while their kids will most likely be left a little confused. It's not that the plot is complex, but it is the film's characters and world that are complicated. The film is elaborate on an emotional level, something that probably most of its audience will not be expecting. But for all its layered aspects, the film is driven by a wonderful innocence that makes it quite appealing and ultimately very satisfying. There is nothing overly frightening in the film (maybe the masked-face monster may be intense for very young children, but it's nothing too frightening for kids six and up), so parents should not have a problem taking their kids to see this. Viewers in search of an excellent story will not be disappointed. What distinguishes Miyazaki's work from his sources of inspiration is a lighter mood and a true understanding of childish wonder. ââ¬Å"I would like to make it a film in which 10 year old girls can find their true wishesâ⬠, Hayao Miyasaki declares. This remarkable drama about a girl who continuously challenges herself and matures significantly over the course of a few days makes Chihiro a heroine. She is a heroine, because she fulfils and builds around her a naà ¯Ã ¿Ã ½ve world due to her matchless heart. She gets trained, learns about friendship and loyalty, and survives by using her wisdom because she gained the power to live. It is the main theme of this film to describe such a world clearly in the form of a fantasy. Hayao Miyazaki is one of the greatest animators and directors in Japan. The amusing plots, believable characters and astounding animation in his films have earned him international recognition from critics as well as public gratitude within Japan. Miyazaki has outdone himself as this film has all the wonder and brilliance of the other Miyazaki films and is in some ways one of his most compelling. Since it is better than Totoro, it may also be the greatest family film of all time. Both the artwork and animation quality are absolutely magnificent and actually surpass the heights seen in Princess Mononoke. Like some of Miyazaki's previous work, there are no definite ââ¬Ëgood' or ââ¬Ëevil' characters. This is a rare thing to find in most animated films. The characters are out for their own self-interests. Yu-baaba is not a villain, she is a profiteer. She wants to get the money from the spirits who come to the bathhouse to relax. The masked-face monster is a lonely soul, who, when over stimulated becomes an fanatical eater of anything or anyone that gets in it's way. I found this to be a revitalizing use of character; especially considering how many films we see where the typical villain is nothing more than being bad for the sake of being bad. Now this masterpiece from acclaimed director Hayao Miyazaki and Studio Ghibli is available on DVD edition distributed by Walt Disney Studios. The two-disc set combines attractive presentation with a remarkable collection of bonus features. The film is presented in wide screen format with very sharp colours. Gladly, both English and the original Japanese soundtracks are available in Dolby Digital 5.1 Surround Sound. Spirited Away is an unquestionable masterpiece, a work of breathtaking beauty and strong emotional quality. Chihiro's journey into the unknown will undoubtedly entertain you as much now as it will ten years from today. With Chihiro, the audience too journeys along, awed and grateful for the chance to be part in an imagination so rich. This movie must be seen as an allegory of how devotion, friendship, and love can conquer greed and liberate one's spirit. From the way the film looks to the way the story develops, even to the way it sounds ââ¬â Spirited Away is the best and most exceptionally rewarding film so far. This review was intended for a magazine because: o Magazines usually tend to go deeper and wider than a newspaper feature, since generally there is more space available. Because of this, the various topics could be expanded more. o In a magazine familiar words are preferred over the unfamiliar, therefore the style could easily be combined with the magazine style. The Title: o The title chosen reminds us immediately in the fable of Alice in Wonderland. In fact only the girl's name is changed in the title. o Both Alice in Wonderland and Spirited Away have parallels between them. These parallels are also referred to later in the body. o To make clear the use of the word ââ¬ËWonderland' in the title, the reason for its usage is given straight away in the introduction: ââ¬Å"a wonderland of bizarre and fantastic creaturesâ⬠The Introduction (Lead): o Its purpose is to continue the work of the title by holding the readers' attention. o It teases the readers to guess what is coming so as to awaken their curiosity and persuade them to continue reading. o The first line starts off with a description of the movie's main character so that the readers are made familiar her instantly. It also arouses curiosity as ââ¬ËShe' is still mysterious and her name is not yet revealed. This urges further reading. o A contrast between words is used to imply and describe the realm of the spirits: ââ¬Å"weird and magnificentâ⬠; ââ¬Å"bizarre and fantasticâ⬠. The reader might be perplexed and so reads on to answer the question aroused in his / her mind. The body: o Unity ââ¬â the main theme is threaded through the article and has a flow throughout. o Coherence ââ¬â all material used is shown to be related to the theme, especially by linking techniques and orderly arrangement. The narration of the story has continual interest so as to sweep the readers along. o Emphasis ââ¬â the main purpose of the article is identifiable throughout. o Order ââ¬â straightforwardly chronological; the descriptive parts are used to heighten the drama. o As a review it is short and concise, objective and impartial. It was kept in mind so as not to give the ending of the movie away! The Ending: o It tries to be fulfilling and satisfying to the reader in some way. o It is a summing up of the review and ends with an emotional atmosphere. Narration technique: o Suspense was used a lot, especially in the narration of the story of the film so as to make the reader constantly ask of what will happen to the protagonist. This was achieved through a lot of link words (e.g.: and, which, what fallows, this is, while, in fact, likewise), which are useful in helping to keep the thread of narration running. o There is often a fair amount of description mingled in, so that the reader can clearly understand what is happening and become interested in the protagonist. Style: o The style makes readers feel at ease in the writer's company, makes them listen attentively. Most words used are very flowing, objective with a sufficient pace to keep the reader hooked.
Saturday, January 11, 2020
Green Haven State Prison Essay
The individual who has been chosen for this paper is Leroy ââ¬Å"Nickyâ⬠Barnes who is an African American who became a legend in the history of organized crime. Born in October 15 1993, he is a former crime boss and even drug dealer who was the leader of the crime organization that was notoriously known as The Council, which mainly comprised of African ââ¬â Americans (Roberts, 6). He was even nicknamed Mr. Untouchable owing to the manner in which his operations were well calculated. He was once a dope addict, but later stopped the habit of using the drug and became a distributor of heroin, as a matter of fact a main one in Harlem, New York. In his autobiography that he wrote about his life, Barnes says that the first heroin that he ever sold was one that belonged to his father, which he was holding for dealing within the street corners. He managed to sell some of this heroine to the older guys within his neighborhood, and he managed to make some easy money, and this made him to even value heroine more (Roberts, 6). Barnes later graduated to dealing for another dealer who was more established than him, whose name was Fat Herbie. This is the man that brought Barnes to the Italians with whom he made contact. With this connection, he was able to have heroine imported for him by the Italians, whose reputation for good heroine was good. In the 1950s, Barnes would make up to 1600 dollars a day from selling heroine packages, and managed to hire a security guy and some street dealers with the money that he got (Roberts, 6). He even bragged that his drugs was one of the best in the streets and kept the quality high, while ensuring that the cut was low. He claimed to know what addicts mainly wanted considering that he was once an addict himself. By the time it was 1959, people had started requesting for his packages and they were so famous that they had a name, and they were called that ââ¬ËNicky Barnes thingââ¬â¢. This was his first step towards success, but it was short lived as he was arrested and sentenced to five years in prison in Green Haven State Prison, and this cut short his business operations (Roberts, 6). While in prison he met another Italian who he had earlier been introduced to. His name was Matty, short for Matthew and he educated him on how to run a drug ring. He told him that to be organized; he had to have at least 50 people working under him, as each person would act as a layer of protection (Roberts, 6). Three years later, Barnes was released and now that he had made some serious connections, he knew that he now had to make some big money. He was given a couple of things to start up his operation with including half a kilogram of heroine by Frank Madonna, and a car and house in which to stash his drugs in. he then managed top find seven strong men whom he included in his organization, since he knew that with strong men on his side it would all work. These men who later came to form the council included; Frank James, Thomas Foreman, Joseph Hayden, Guy Fischer, Wallace Rice and Ishmael Muhammed (Roberts, 6). 2. BUSINESSES Barnes later graduated to dealing for another dealer who was more established than him, whose name was Fat Herbie. This is the man that brought Barnes to the Italians with whom he made contact. With this connection, he was able to have heroine imported for him by the Italians, whose reputation for good heroine was good. In the 1950s, Barnes would make up to 1600 dollars a day from selling heroine packages, and managed to hire a security guy and some street dealers with the money that he got (Barnes, 352).. He even bragged that his drugs was one of the best in the streets and kept the quality high, while ensuring that the cut was low (Barnes, 352).. He claimed to know what addicts mainly wanted considering that he was once an addict himself. By the time it was 1959, people had started requesting for his packages and they were so famous that they had a name, and they were called that ââ¬ËNicky Barnes thingââ¬â¢. This was his first step towards success, but it was short lived as he was arrested and sentenced to five years in prison in Green Haven State Prison, and this cut short his business operations (Barnes, 352). The manner in which the business between Matty and Barnes was operating was very organized and well planned (Barnes, 352).. Matty would park a car that was filled with drugs at a spot that was pre arranged, then the key would be passed on to Barnes, who would then send one of his men to drive the car to the destination and sell the drugs. The car would then be taken to another pre arranged spot, this time filled with money and the key passed on to Matty. In this way, they both managed to make millions of dollars in their operation (Barnes, 352). 3. Theory Rational choice theory is one theory that seems to fit into this organization which is The Council or even the case of Barnes. This theory is of the notion that man is a reasoning individual who tends to weigh the beliefs and costs the means and the ends and makes a choice that is most rationale according to his understanding (Abadinsky, 98). This theory is related to several other theories including the drift theory and even the systematic crime theory. The theory states that in order for crime to take place there has to be three elements that have to be present; and offender who is motivated, a target that is available and suitable and finally the lack of an authoritative figure that is capable of preventing the crime from taking place (Chainey, 20). This theory fits into the case of Barnes and The Council, more so considering that the motivation that Barnes had was to be successful, the target available was the drug addicts that were present in Harlem and the law enforcers were unavailable to stop their operations. Barnes also used reasoning to weigh the profits and losses in all his decisions, and this managed to define his success. 4. LAW ENFORCEMENTââ¬â¢S RESPONSE Apart from the short three year stint that Barnes served in Green Haven State Prison, Barnes and some of the member of his crew were arrested, with Barnes being sentenced to life. He was charged with the crime of heading a criminal enterprise and also fined 125,000 dollars (Abadinsky, 67). References Abadinsky, Howard. Drug Use and Abuse: A Comprehensive Introduction. New York: Cengage Learning, 2007. Print. Abadinsky, Howard. Organized crime. New York: Nelson-Hall, 1985. Print. Abadinsky, Howard. Understanding Crime: Essentials of Criminological Theory. New York: Cengage Learning, 2009. Print Chainey, Spencer & Ratcliffe, Jerry. GIS and Crime Mapping. John Wiley & Sons, 2005. Print. Clarke, R. V. & Eck, J. Becoming a Problem-Solving Crime Analyst. Jill Dando Institute of Crime Science. London: University College London, 2003. Print. Leroy ââ¬Å"Nickyâ⬠Barnes, Tom Folsom. Mr. Untouchable: My Crimes and Punishments (March 6, 2007 ed. ). Rugged Land. p. 352. Roberts, Sam. Crimeââ¬â¢s ââ¬ËMr. Untouchableââ¬â¢ Emerges From Shadows. New York: New York Times, 2007. http://www. nytimes. com/2007/03/04/nyregion/04nicky. html. Retrieved 2010-05-03.
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