Willy Loman And Modernism Analysis - 725 Words

the main character, it allows them to impress the audience and widen the boundaries of this type of art. Additionally, Arthur Miller shows the problems of those people who are not able to adapt to the constantly changing environment and live in the past. The author’s claim to the audience to live for today has a strong correlation with the core principle of modernism requiring from artists to break the outdated rules and be concentrated on the current demands of society. Additionally, Arthur Miller is trying to help the audience to keep pace with modern trends and in different spheres of life by stressing the indifference of the cruel world to their problems and inefficiency of the outdated rules and norms. People should understand that†¦show more content†¦Shelagh Delany decides to show the life of the family, where poor relationships of mother (Helen) and daughter (Jo) spoil their lives. The most challenging moment in this play is that such a situation in family lif e is common. Generation gap and differences in their attitude to life are the core factors affecting their peaceful communication. To raise the problem of a constantly changing environment, the author describes the situation, where Helen, a gipsy soul, is always moving to a new flat, her daughter Jo has no opportunity to normally study in any school for a long time (Delany 9). Consequently, Jo has no internal forces to resist and chooses to go with the stream. Although school is a very important social institution that can grant people success in their lives, Jo is ready to sacrifice her successful future just to live away from her egocentric mother. Moreover, the dramatist reveals a wide range of discriminations and prejudices existing in the real world. In her efforts to escape from her problems, Jo finds the black boyfriend who helps her forget about her poor existence and feel happiness. Jo has no prejudices concerning the color of her boyfriend’s skin because he appears to be friendlier and caring than her narcissistic mother. However, the Boy has certain concerns about the attitude of Helen to his appearance and Jo needs to persuade him that her opinion is not important for theirShow MoreRelatedImportance Of Modernism In Modern Theatre1042 Words   |  5 Pageschallenges in such a cruel world. Modernism was the philosophical movement that symbolized transformation of people’s way of thinking and allowed them to develop innovative worldview. Inspired by revolutionary concepts of this philosophical theory, artists could experiment with their masterpieces sharing their rebellious ideas with others. Artists working in this style were no longer imitators; they became the real creators and innovators. When discussing modernism, it is important to understand thatRead MoreAnalysis Of The Appearance Theme By T. S. Eliot, Tennessee Williams, And Arthur Miller2539 Words   |  11 PagesSydney DeBerry Motlow English 2130 Mrs. Lockhart 20 November 2014 An Analysis of the Appearance Theme in Three Works by T. S. Eliot, Tennessee Williams, and Arthur Miller â€Å"Once you allow yourself to identify with the people in a story, then you might begin to see yourself in that story even if on the surface it s far removed from your situation. This is what I try to tell my students: this is one great thing that literature can do -- it can make us identify with situations and people far away.Read MoreFeminist Approach to Witchcraft; Case Study: Millers the Crucible6554 Words   |  27 Pagesby the [play].4 It is time to reveal the vicarious enjoyment that Miller and his critics have found in a cathartic male character who has enacted their sexual and political fantasies. The setting of The Crucible is a favoured starting point in an analysis of the play. Puritan New England of 1692 may indeed have had its parallels to McCarthys America of 1952,5 but there is more to the paranoia than xenophobia--of Natives and Communists, respectively. Implicit in Puritan theology, in Millers version

Compare And Contrast Brutus And Antonys Speech - 750 Words

Introduction In the Tragedy of Julius Caesar, after Brutus and the other conspirators killed him, Brutus went to his funeral to discuss what he did for the best of Rome. Then Mark Antony, one of Julius Caesars servants and a close friend, decided to speak at the funeral as well. Comparing and contrasting these speeches will tell us why the story ended the way it did. Brutus’ Speech In his speech, Brutus opened up by addressing the audience as follows, â€Å"Romans, countrymen, and lovers! Hear me for my cause, and be silent, that you may hear me.† Brutus tells them to listen and then explains why he and the conspirators killed Julius Caesar. He cared for Caesar, he weeped for him, and even honored him. Unfortunately Brutus realized his ego†¦show more content†¦Antony questions Brutus’ logic by asking several rhetorical questions like, â€Å"When the poor have cried, Caesar hath wept: Ambition should be made of sterner stuff: Yet Brutus says he is ambitious; And Brutus is an honorable man.† and â€Å"He hath brought many captives home to Rome Whose ransoms did the general coffers fill.† â€Å"Did this in Caesar seem ambitious?† After speaking ill of the conspirators, the crowd was swayed to Antony’s side and they decided to hunt down the conspirators. Similarities And Differences Between Both Speeches In the play, these speeches were very alike and different in their own ways. It is the utmost reason why the play ended in this manner. To start off, Brutus is a smart man; he knows how to construct an argument thoroughly and execute it with success. Also given the fact that Brutus had planned the speech after Caesar’s death shows how well prepared he was. Antony, who was astonished after finding out that Caesar was killed, had no time and was put on the spot. By this, his speech was very critical of the conspirators and powered by his emotions. An example of Antony using his emotions to sway the audience: â€Å"O, now you weep, and I perceive you feel The dint of pity.† â€Å"These are gracious drops.† â€Å" Kind souls, what weep you when you but behold Our Caesar’s vesture wounded.† Brutus, lacking actual evidence of Caesar becoming a tyrant;Antony used this to his advantage by disproving his so-called ambition with multiple examples. InShow Mo reRelatedEssay about Rhetorical Analysis of Antony’s Funeral Speech981 Words   |  4 Pages Roman Emperor Julius Caesar was stabbed to death by a group of prominent politicians led by Marcus Brutus. The sudden death of Caesar created a power vacuum which gave rise of a two factions, one headed by Brutus and Cassius and the other by Antony and the future triumvirs. Shortly after Caesar’s death, Antony spoke at his funeral and used the opportunity to lead the Roman people away from Brutus and back to believing in Caesar and consequently, the Second Triumvirate. By combining a subtle useRead More Brutus vs Antony Essay1064 Words   |  5 PagesBrutus vs Antony The most predominate and important aspect In the play Julius Caesar, by William Shakespeare are the speeches given to the Roman citizens by Brutus and Antony, the two main charaters, following the death of Caesar. Brutus and Antony both spoke to the crowd,using the same rhetorical devices to express their thoughts. Both speakers used the three classical appeals employed in the speeches: ethos, which is an appeal to credibility; pathos, which is an appeal to the emotionRead More Julius Caesar - A Comparison of Brutus and Cassius Essay1629 Words   |  7 Pages- A Comparison of Brutus and Cassius      Ã‚  Ã‚   In the play Julius Caesar, written and preformed by William Shakespeare, there are many characters, but two, Brutus and Cassius, stood out. The play begins in Rome where a celebration of Julius Caesars victory over the former ruler of Rome, Pompeii. The victory leads to Caesars betrayal by his jealous companions. Senators and other high status figures are jealous of Caesars new and growing power, while others, like Brutus, fear the tyrannicalRead MoreStudy Guide Literary Terms7657 Words   |  31 Pagesopportunity fleeting, experimenting dangerous, reasoning difficult. Pope: Some praise at morning what they blame at night. Emerson: Imitation is suicide Franklin: Lost Time is never Found again. 10. Apostrophe- A figure of speech wherein the speaker speaks directly to something nonhuman. In these lines from John Donnes poem The Sun Rising the poet scolds the sun for interrupting his nighttime activities: Busy old fool, unruly sun, Why dost thou thus

Chrysanthemums By John Steinbeck Essay Example For Students

Chrysanthemums By John Steinbeck Essay John Steinbeck wrote The Chrysanthemums in 1938. Steinbeck, as in many of hisnovels and short stories, depicts the life of poor, hard working people. In TheChrysanthemums, Steinbeck writes about a farmers wife living in California. The couple lives on a farm, as many individuals did in that time. Steinbeckdescribes the physical and mental hardships of families living off the land. Inthe short story, The Chrysanthemums, Elisa is constantly with held from lifebecause she is a woman. On every side it (the valley) sat like a lid on themountains and made of the great valley a closed pot. Under the lid wasSalinas Valley, the home of Henry and Elisa Allen. Henry was a farmer who made afair amount of money from his crops and stock. Elisa was Henrys wife; she hadthe hobby of taking care of her Chrysanthemums and the chore of being Henryswife. In Elisas garden, the Chrysanthemums grew with the work of her handsand the care of her heart. She seems to enjoy her garden immensely, but actuallywas trapped in it. She was trapped, because she felt that the only thing shecould do was tend her garden. Henry tells Elisa that her flowers were very goodlast year and some of the yellow flowers were 10 inches across. Henry toldElisa, I wish youd work out in the orchard and raise some apples thatbig. Elisa said, Maybe I could do it, too. Ive a gift with things, allright. Henry changes the subject and starts talking about his livestock thathe sold. Henry would not let her try her green thumb on the orchard, because ofthis, Elisa started to feel the pain of being a woman One day as Elisa wastending her garden, a wagon was passing on the road. Elisa looked up expectingthe wagon to pass, but it did not. The wagon pulled up the driveway. Painted onthe side of the wagon in sloppy words was, Pots, pans, knifes, sisors, lawnmores, Fixed. A big, hairy man got out of the wagon and offered to fix herscissors for her. Elisa claimed she had nothing to be fixed. In hope of gettingwork, the man complimented her flower garden, and as he had planned, the twostarted talking. They talked about his being on the road. Elisa asked him aboutwhere he sleeps and where he lives. Right in the wagon, maam. Rain orshine Im dry as a cow in th ere. Elisa said, It must be very nice. Iwish a woman could do such things. The man replied, It aint the rightkind of life for a woman. This is one instance where Elisa feels trapped as awoman. Elisa asked, How do you know? How can you tell? Elisa does not getan answer. He quickly changed the subject and started talking about herflowerbed. She told the man that the reason the Chrysanthemums were so big, isthat her mother had planter hands that made plants grow and the hands werepassed on to Elisa. He stated that someone down the road needed someChrysanthemums. She was happy to share her garden; she put a Chrysanthemum bulbinto a pot and handed it to the fix?all man. Elisa gave him specialinstructions for the care of the flowers. After this, Elisa decides to let himwork, on a few aluminum saucepans. Elisa pays the man and he leaves. Now thatthe man was gone; Elisa ran to the house, tore off her soiled clothes, and tooka hot shower. She scrubbed her body, hard and long, with a pumice s tone. Sheneeded to rid herself of the fix-all man. Elisa got out of the shower and lookedat herself in the mirror. She looked at her naked body, sucking in her stomachand pushing out her chest. Elisa then put on her nicest under garments. She alsoput on her newest, favorite dress; the symbol of her prettiness. Soon, Henrycomes in the room and says, Why?why, Elisa you look so nice. Elisareplied, Nice? You think I look nice? What do you mean by nice? Henryreplied, I dont know. I mean you look different, strong, and happy. Thecouple leaves the house to go out to eat. As they were driving down the road,they pass the fix ?all man. She looked back and saw her flower bulbs and sandslying on the road. The man kept the flowerpot. Elisa turned to the window andwept bitterly. Elisa then asked Henry, Henry can we have wine for dinner?Then she implied that she might want to go to the fights. Henry had never seenher act this way. Elisa turned up her coat collar so that Henry would not seeher cryi ng weakly?like an old woman. Elisa was a woman who had many conflicts. .u588c593658d07ce5832df7655132fbca , .u588c593658d07ce5832df7655132fbca .postImageUrl , .u588c593658d07ce5832df7655132fbca .centered-text-area { min-height: 80px; position: relative; } .u588c593658d07ce5832df7655132fbca , .u588c593658d07ce5832df7655132fbca:hover , .u588c593658d07ce5832df7655132fbca:visited , .u588c593658d07ce5832df7655132fbca:active { border:0!important; } .u588c593658d07ce5832df7655132fbca .clearfix:after { content: ""; display: table; clear: both; } .u588c593658d07ce5832df7655132fbca { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u588c593658d07ce5832df7655132fbca:active , .u588c593658d07ce5832df7655132fbca:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u588c593658d07ce5832df7655132fbca .centered-text-area { width: 100%; position: relative ; } .u588c593658d07ce5832df7655132fbca .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u588c593658d07ce5832df7655132fbca .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u588c593658d07ce5832df7655132fbca .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u588c593658d07ce5832df7655132fbca:hover .ctaButton { background-color: #34495E!important; } .u588c593658d07ce5832df7655132fbca .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u588c593658d07ce5832df7655132fbca .u588c593658d07ce5832df7655132fbca-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u588c593658d07ce5832df7655132fbca:after { content: ""; display: block; clear: both; } READ: Physical ed curriculum is important in elementary Essay She was living in her flower garden. Everything that Elisa does not have is putinto her garden. Her husband would not let her do any mans work on thefarm. The fix?all man did not even acknowledge her want of being out on theroad. He said it was a mans job. Elisa was repressed and had no way ofexpressing her feelings, except through the flowers in her garden. She wantedsomething new to make her feel like a woman. She scrubbed herself so deeply inthe shower in hope of cleaning herself anything that was not lady like. Elisahad no where to turn. At the end of The Chrysanthemums, Elisa excepts herself asan old woman. Elisa gave up. She did not care anymore. Elisa will probably beliving her life through the Chrysanthemums, until the day she dies.

Tim OBriens The Things They Carried Eating Them Away Essays

Tim O'Brien's The Things They Carried Eating Them Away For young people, the Vietnam War is a thing of the past and they can only learn about it from second hand sources. In Tim O'brien's The Things They Carried, it becomes very apparent that the Vietnam conflict has proved to be one that many of the participants have not been able move away from, while getting on with their lives. O?brien shows that the conflict takes on a parasitic form that eats away on its victims for the rest of their lives. A parasite is defined as an organism that grows, feeds, and is sheltered on or in a different organism while harming its host. The war in this case takes the place of the organism, and the host becomes the soldiers. There are several examples of the parasitic nature of war through out the book. In one particular section, Tim O'Brien returns to Vietnam with his daughter. Twenty years had gone by, but it seems as though all of his thoughts are geared back to the time he had spent in the jungle so long before. The two of them travel all over the country, but before their departure, he returns to the field where he feels he lost everything. On this list he includes his honor, his best friend, and all faith in himself. For O'Brien, evidence of the parasite is not solely in his return Vietnam, but rather a constant personal preoccupation that seems to flow through the collection of stories. O'Brien shows how the memories of the war take on a parasitic form, and uses himself as an example. In the chapter ?Speaking of Courage?, O'Brien introduces a character by the name of Norman Bowker. In the story Norman finds him self home after serving his time in Vietnam. Even though he is back in his home town, things do not seem the same to him. The was seems to have put a new spin on his life. Most of the story he spends driving in circles while thinking about the war and his lack of place in his old society. The war becomes his whole life, and he feels as though he is to far distant from the town people for them to understand. The reader then finds out that Bowker commits suicide because the parasitic affect of his memories became to much for him to handle. There is another section in the book where a man named Jimmy Cross comes to visit O'Brien after the war. They talk of experiences and hardships, then it becomes apparent Cross has also been unable to totally move on with his life. There are still secrets, and they still weigh heavy on his mind even during his his every day civilian life. O'Brien never complains about these problems, but it is clear the they bother him a great deal. There are countless themes in this book, but one of the major ones is the after effects the war had and still has on the men that were there. It is clear from O'Brien's writing on Cross, Bowker, and himself is more than just story telling. In using these people he attempts to show what the war has done to the population of soldiers that participated in the conflict.

Science vs. Religion free essay sample

The debate between religion and science has been going on for years, clashing together with different ideologies. The argument combines historical and philosophical approaches to contest to each side, battling to disprove each other. While religion is based on faith, using the will of God to guide them in their observations, scientists use experiments to find discoveries based on facts. The conflict between religion and science hasn’t been fiery in modern times, compared to the years where science was inferior to religion, but the topic has still been brought up in discussion. Can someone be both a scientist and a religious person? Although they may both pursue knowledge, there methodologies are completely different, pitting each other into heated discussions. In our past lecture with Brother Guy Consolmagno, he argues that Christianity isn’t completely based on faith in God. The church is also continuously studying the universe, like scientists, trying to learn more about our origins. We will write a custom essay sample on Science vs. Religion or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Comparable to science, ideals in the church changes, and aren’t always set in stone. The Bible may be the guide for most religious people, but there are also different interpretations of the Bible that people find to counteract certain claims. Guy uses evidence that the first medieval Church universities started the modern study of astronomy. The university learned: grammar, rhetoric, and dialectic, arithmetic, geometry, astronomy, and music courses, which showed that it was like any other university teaching students for a better career. The university may be Christian based, but it didn’t ignore what science offered them. According to Guy, Jesuits run 25% of all observations in Europe. They helped create the definition of a â€Å"year,† based on our four seasons. Despite the differences between religion and science, Guy believes that we can comingle ideas from both sides to progress our studies of the universe even further. (Consolmagno) One of the topics in The Constant Fire introduces James Clerk Maxwell, one of the great physicists in his time, and his view of religion and science co-existing with each other. Maxwell formulated equations that explained electric and magnetic fields and the unification of these concepts into electromagnetism. Maxwell’s equations and mathematical laws are the reason why we have radio, television, and all electronic technology today; although he constructed scientific laws for his devotion to science, he was also a devout Christian. â€Å"I believe†¦that Man’s chief end is to glorify God and to enjoy him forever. † (Maxwell) He attended church regularly, read scripture before going to sleep at night, and even committed the entire psalms to memory. It showed that his religious belief was unyielding, despite his scientific advances in society. At the same time I think that each individual man should do all he can to impress his own mind with the extent, the order, and unity of the universe, and should carry these ideas with him as he reads [the Bible]. † (Maxwell) Learning about the universe through a different perspective doesn’t waver doubt; instead, it enriches spiritual understanding. Maxwell set an example showing how his experience in science was an aspiring journey to glorify his God. (Frank) The Constant Fire also explains Isaac Newton’s perception of his work towards science contrary to his religious beliefs. Newton asserted himself as a â€Å"priest of nature. † Like any religious person, he believed there was a God of absolute power. Although, he also believed that his work was exploring God’s greatness, making science a way of explaining his creation. â€Å"It is the perfection of God’s works that they are all done with the greatest simplicity. He is the God of order amp; not confusion. † (Newton) Both scientific philosophy and religion were inseparable, as both concepts bounced off each other. Even coming from one of the greatest scientists in the orld, like James Maxell, Newton concluded that there ironically was no warfare between science and religion. (Frank) Science comes from the creativity of an individual making up a new hypothesis. Religion comes from varied interpretations of how they view the spiritual being they worship. We don’t have enough evidence from the universe to commit to a godless path, and we are too knowledgeable enough to pledge to a specific religious ideal. I believe there is such thing as a middle ground: taking the possibility of new ideas and building an equal foundation. I still keep to the constitution of scientific theory composing our world, but I also keep multiple hypotheses in mind. We should be open-minded, and explore the different possibilities of the unfathomable unknowns of our universe. I’m not afraid to ask the lingering question science and religions try to explain.

Leonard Bersteines Recording of Tristan and Isolde

Leonard Bersteines Recording of Tristan and Isolde Free Online Research Papers When I read on the course syllabus that the first short assignment of this course will be writing a review for a performence of Richard Wagners three-act, romantic masterpiece: Tristan and Isolde, I was ecstatic. Ive always enjoy love stories, but even more so when it is put into music. To me, love and music are like two pieces of puzzles that completes each other. Conducted between 1857-1859, this opera was considered one of the the most influential piece of opera ever written with Wagner breaking the rule of the traditional rules harmony and used it in a whole new way. It is consider one of the turning point of not only opera, but western music. After going thru a couple of the recordings by different productions in the University Music Library, Ive decided to write about the conduction of Leonard Bernstein, a five-disc, 1981 live recording of this magnificent opera. Leonard Bersteine, has always been one of my favourite music composers, mostly for the music that he wrote for the famous musical, West Side Story. He was also an author, pianst, and a music conductor. And boy oh boy, he certainly did not dissapoint in conducting the score of Tristan. The recording of the entire orchestra was the most detailed version that I came across. The clarity and the richness of the music was simply flawless! The fourteen minute long Prelude, while a bit on the slow side, was espcially remarkable and beautiful. It came with so much feeling and got to my heart instantly. What a way to open an opera on a love story! Musically, I thought that through out the whole Opera, there was no paritcular highlight, because each part (cd) was one. I could truely feel the sense of passion, conflicting emotion and tension in different parts of the story, being brought out thru Bernsteins conducting. In addition to the music, the singing of both Tristan and Isolde were also wonderous. By Bersteines choice, Tristan was being sang by Peter Hofmann and Isolde by Hildegard Behrens while King Marke, Brangane were sang by Hans Sotin and Yvonne Minton. Hofmann, a German tenor, was at the time a rather talented actor/singer. I did not know much about him but I thought his performence was done extremely well. I liked his deep, manly vocal which thou was full of youth a great deal. For the most part, he was very steady with his singing and you could feel that he wasnt just singing out the lines he seemed to be rather into being Tristan, as his voice had the passion aswell as feel for the character. I was able to feel the tragic moments, notibally towards the end of the opera. Behrens, a German Soprano, on the other hand, was also great. Her voice was so beautiful and I really liked all of her solo parts. Her singing of the high notes were exceptional, espcially during Isoldes famous Liebe stod, which I thought was by far the most emotional part of the Opera. I thought Behrens Isoldes conflicting emotions inside was brought out nicely by Behrens. The other singers (Sotin/Minton etc.) were also execellent. Overall, I thought it was incredible that Bersteine was able to put together an amazing performence of such astonishingly difficult masterpiece while making all of his singers and the orchestra performing at their best. I enjoyed listening to it to the fullest. It is certainly one of the most beautiful recording that Ive ever heard. Research Papers on Leonard Bersteine's Recording of Tristan and IsoldeHip-Hop is ArtWhere Wild and West MeetThe Masque of the Red Death Room meaningsThe Spring and AutumnComparison: Letter from Birmingham and CritoMind TravelHonest Iagos Truth through DeceptionBook Review on The Autobiography of Malcolm XTrailblazing by Eric AndersonHarry Potter and the Deathly Hallows Essay

Corporate Strategy on Corporate Social Responsibility Article

Corporate Strategy on Corporate Social Responsibility - Article Example A survey conducted by KPMG demonstrates that almost a third of the businesses enterprises in the United Kingdom have reduced their expenses towards corporate social responsibility initiatives. In this period of financial squeeze business enterprises are revisiting their strategies towards corporate social responsibilities from the perspective of the strategies that they need to put in place to make the business sustainable. Business enterprises believe that sustainable business is the reason for the existence of the business enterprise and therefore there is the shift in focus towards corporate social responsibility strategies being tailored to suit the needs of the sustainable business. In other words, corporate strategy on corporate social responsibility has changed to viewing corporate social responsibility as less of a moral compass, diluting its implications towards taking the business forward in the reality of difficult financial circumstances. This change in corporate strategy with regards to corporate social responsibility is despite the several examples of big business enterprises going forward to remain more than competitive in their spheres of business activity through showing due diligence to their responsibility to society, through the corporate responsibility strategies. The only way to shift this negative trend in business enterprise thinking on corporate social responsibility is for stronger government regulations and framework that are coercive towards the real intents of corporate social responsibility. Failure to achieve this will diminish the intent of corporate social responsibility by business enterprises (Evans, 2010).

Anti-kickback Laws and Violations Term Paper Example | Topics and Well Written Essays - 2750 words

Anti-kickback Laws and Violations - Term Paper Example Anti-kickback laws are laws that are used to protect patients from frauds by the physicians. The patient who is subjected to such abuse usually has a financial alliance with the physician. The financial alliance can either be ownership of property or remuneration of certain goods. Physicians tend to take advantage of the beneficiaries whom they are supposed to offer medical services to decompensate their financial losses. They do this by asking for extra funds or providing poor services to the patients. Statutory laws were made governing the conducts of physicians and the punishment given thereafter (Schachter 2008). Physicians violate the anti-kickback laws due to poor salaries and denial of some insurance companies over the claim of the physician. Here are some of the state laws that control the referral of beneficiaries by physicians. The statute forbids state healthcare providers from deliberately imploring any compensation from the beneficiary for a service offered whose payment is to be made under the state health care program. The Federal Anti-kickback Statute is a purpose-based statute. The Federal Healthcare Program in the United States Government is a program that provides health services and acquires its funds from the government either partly or in whole. Some of the transactions are federal apart from the Federal Anti-kickback Statute (Schachter 2008). The consequences of going against the Federal Anti-Kickback Statute are very brutal which includes fines of up to $25000, imprisonment of up to five years, barring from participating in state healthcare programs and administrative public money fines of up to $50000. In order to avoid violating the stark laws, it is important to understand the definition of some of the terms used in the stark law. This includes understanding which people count as the immediate family and what a financial relationship is, investment

Experience with Market Place Live Term Paper Example | Topics and Well Written Essays - 1250 words

Experience with Market Place Live - Term Paper Example Advertising- The Company had a small advertising budget because it wanted to keep its costs low. Having a low advertising budget led to the rejection of the company’s adverts by the International advertising federation. Had the advertising succeeded, the company would have sold more and even increased its market share from the current 38 percent. Sales team- The selected sales team was too small as compared to the demanding market in which the company operates. If the company had a stronger sales team, it could have sold more units and would have sold all the units as compared to the current situation where it had inventory left. The company should, therefore, focus on building a strong sales team both for the web and the sales office. Un-fulfilled demand- Dues to the small size of the company’s sales team; a situation which left the company with inventory totaling 400 as shown below. The figures above show that the demand per salesperson for Space-Age Technology was mu ch higher as compared to other of its competitors. The sales team had to work three times harder than those of other companies. Cutting costs- The Company decided to cut costs by redesigning its brand of computers and invest more in areas that were thought would help the company grow. The company missed the opportunity to make money and increase its market share by using the competitors brand data in making its redesign decision. The redesign decisions that affected Space Age Technology are shown below.

Global Crime Justice And Security Politics Essay

Global Crime Justice And Security Politics Essay Traditionally the state was not responsible for the provision of security and policing, but with the emergence of the modern state and modern policing, the state began to assume a more active role in this respect, and eventually became the sole provider of security. Indeed states possessed the legal monopoly of force over their own territory and their own citizens. With the emergence of globalisation, and the increase in interdependence among states, this approach was in need of reform. Increasingly states cooperated with each other in the field of policing and criminal justice. Interpol was established in 1923 to promote transnational police cooperation, and eventually Europol was created to promote cooperation within the euro zone in the 1990s. The reason being that criminals could more easily cross borders; therefore crime was also transcending national boundaries. In order To address this globalisation of crime, States envisaged a global response to global crimes, such as drugs t rafficking, money laundering, terrorism and the like. This transnational police cooperation transcended national borders, but nevertheless the interests of states were still at the heart of the operation, with national public police forces being the main actors in transnational policing. In recent years the role of the state has diminished and a gap in the security market opened up, leading to other actors taking the place of the state in the field of security and policing. The increase in private policing activity has led some to be concerned that policing is increasingly being taken away from nations and put into the hands of other public and private actors. In this essay, I will attempt to assess the significance of the increase in public and private policing activity and the effect it has both on nations and transnational policing. In order to do so, I will first look at policing and its development into the contemporary concept of transnational policing, before looking at the r ole of the state and the provision of security. Then I will turn to the public and private actors now involved in policing, in an attempt to establish whether they are indeed replacing the state as the main provider of security and policing. Finally, I will include an exception to the rule that the state is losing power by analysing the case of the USA, which remains powerful in the promotion of its interests, proving that the state is still important despite the increase in globalisation. I will conclude with a summary of the facts and my own perspective on the issue. Traditional policing (States services, armed forcesà ¢Ã¢â€š ¬Ã‚ ¦etc) Radzinowicz (1956) and Ostreich (1982) trace the origins and functioning of police back to mid-sixteenth century Germany. Traditionally, policing was not seen as the direct responsibility of the State, rather it lay in local civil society. In the UK, policing was performed by privately funded watchmen until 1737, when King George II began paying some watchmen with tax money, thus commencing the movement to government controlled policing. In 1829, the Metropolitan Police Act was passed by Parliament, leading to the foundation of the London Metropolitan Police, currently the longest serving police force. This development granted the police a preventive role intended to deter urban crime and disorder. In this system, military organisations were to secure the nation state and its citizens from the external threats posed by invading armies and police organisations, were to protect the state from internal threats posed by acts of crime and disorder. Since their origin, the fundamental concept behind police forces has been the preservation of order in a community bound by rule of law (Ramsbotham and Woodhouse, 1999). The concepts of policing and governance have been heavily influenced by recent developments, namely globalisation, and by changing boundaries between public and private controls over police and security forces (Sheptycki, 2002). Globalization, a term introduced into common usage in the 1950s and 60s, brought with it a variety of innovations, such as the integration of societies and cultures and the exchange of information, making states more interdependent and reliant on each other economically, socially and politically. However, it also brought several problems to the fore, such as the increase in global threats. By which we mean those threats which transcend national boundaries and impact many, if not all, states. Examples of such threats include terrorism, drugs trafficking, money laundering, human trafficking and nuclear proliferation, to name but a few. The markedly international context, in which crimes such as these are committed, has the effect of encouraging co-operation between those states which share the desire to reduce the threat to their security. These new threats have the potential to impact more than one country, therefore a unilateral approach is no longer sufficient, and states must coope rate to effectively tackle these transnational issues. This can either mean that national police forces establish links to facilitate the sharing of information, or that policing forces (including the military) unite to intervene in conflict situations in other countries. The ease of movement of people and criminality across national boundaries have necessitated the exchange of criminal intelligence and of operational assistance between states and between national police forces (see Walker, 1993, Harris, 1973; Reiner, 1992). Globalisation has increased interdependence, therefore what happens in other countries can now have an effect on security at home also, making transnational policing in the interest of all states. What is transnational policing?(eg..?) The term transnational policing entered into use in the mid-1990s as a description for forms of policing that transcended the boundaries of the sovereign nation state (Sheptycki, 1995) It is a difficult concept to pin down, but generally speaking it applies to those forms for policing which transgress national borders, such as cross-border police cooperation and policing assistance to weak, failing or conflict-ridden states. As Walker and Loader put it, transnational policing has become an expanding, diverse and complex field of activity. From the outset, modern policing has maintained transnational elements, both professionally and politically. Professionally, police officers and institutions have always cultivated international contacts, due to the practicalities of law enforcement. Politically, transnational links are to facilitate arrangements to exchange information, support or liaison between police organisations and criminal justice systems. Police development-aid to failed or failing states is another form of transnational policing that has garnered attention. This form of transnational policing plays an increasingly important role in United Nations peacekeeping (Goldsmith and Sheptycki, 2007). Organised crime is another argument used to justify further police cooperation in Europe. This term is used in relation to different forms of serious crime such as drug trafficking, corruption or even terrorism. It rose on the agenda in the 1980s but combatting it remains central to encouraging transnational police cooperation. Up to now, transnational policing has been closely related to governmental law enforcement at the national level. Following Max Webers state theory, the monopoly on the use of force is a main characteristic of a state, yet today institutions coordinating the use of force at international levels exist without the formal framework of a state. Sheptycki (2002a) argues that, à ¢Ã¢â€š ¬Ã‚ ¦policing is no longer a set of practices embedded in the sovereign nation-state, but rather has become trans-nationalised and greatly differentiated. Role of the State In the pre-globalisation world, the State was responsible for maintaining security, and indeed the people relied on the state to provide it. However, in a world where borders no longer retain the same significance they once did, is the role of the state diminishing? Some would say so (see Bauman, 1998; Hardt and Negri, 2000; Ohmae, 1990; Reich, 1991); these first-wave theorists perceive the nation-state as withering away, unable to resist the challenge posed by globalisation and the emerging global economy. Others, however, argue that the role of the state may be changing, but it is still important in the international system. Evidence of this can be noted through continued State involvement in conflicts across the globe, in the intensification of border controls and the expansion of state surveillance and bureaucracy  [1]  . Indeed, as Walker and Loader point out, The State, [] remains the principal if by no means any longer the sole institutional locus of efforts to subject s ecurity practices to forms of democratic steering, public scrutiny and human rights protection  [2]   Nevertheless, it is easy to see that the face of policing is changing somewhat, reflecting the gradual development of a new world order in which the state is no longer the unrivalled unit of political authority, but is challenged by new transnational or supranational regulatory regimes such as the UN, NAFTA and the EU. These new entities assert authority similar to that traditionally associated with state sovereignty. The declining powers of the nation state have been one of the most politically discussed aspects of globalisation. Privatisation of state functions and assets, and the increasing power of global corporations are seen as clear indications of the imminent decline of the state. (aas) Thatcherism and Reganism are sometimes brought into the debate over the changing role of the state: the rolling back of the state has led individuals to take more responsibility over their own safety and security, thus making security a commodity rather than a public good. In this view the state has maintained a regulatory role, but decreased its role in the provision of security services, leading to a rise in private endeavours taking over the reins.(ME) State power is being relinquished outwards, to the commercial sector and the private security industry, upwards to international bodies, and downwards to citizens, private organisations and municipalities. (walker and loader, 2001: 10) There is an increasing disconnect between policing and the nation state. This is due to the rise in private policing, but also to internationalisation and transnationalisation of policing. Police practices increasingly transcend national borders.(AAS) Deflem (2002) argues that the development has been enabled by a process in which international police agencies gradually gained bureaucratic independence from the state. Transnational policing is, therefore, both an extension of state powers and a move towards greater autonomy from the state. Public and private actors: The roll back of the state left a gap in the security field, due to its inability to provide the service required. This allowed room for other public and private actors to assume the role of main provider of security and policing solutions. This development, paired with the increase in global interdependence and cooperation between states has meant that non state actors are becoming more involved in transnational policing too. Eg: EU, UN, Europol, eurojust, private companies. Some private companies are mainly involved in military interventions in other states; others are so wide reaching that they are involved in a multitude of policing operations (such as prison security abroad, protection of foreign political figures, accompanying suspects from one state to another for the purpose of extradition, etc..). High profile individuals also have an impact in the policing agenda, as do police leaders. As David Last puts it, States are not the only international actors, nor is state sovereignty uncontested. Policing becomes more complex if we consider non-state and supra-state or international actors  [3]  . In this section of the essay I will examine the role of other public and private actors in transnational policing, to establish whether their interests are indeed superseding those of States. Private: Private Police forces are law enforcement bodies that are owned and/or controlled by non-governmental entities. Often they carry out functions similar to those of public police forces, but clearly their priorities are not based on the interests of the state, but on those of their private employer. Private security is part of the growing internationalisation of police. Evidence of the growth of private policing can be found in the fact that there are now three times as many private as public police in the United States and twice as many private security agents than public police officers in the UK. In addition the private security industry is growing faster than public policing. The dramatic growth in private security in the past several decades has reshaped the structure and function of modern policing. Private security is commonly thought to be a largely American phenomenon; however, increasingly it is to be found in one form or another in almost every developed country of the Western world (see Grabosky, 1977; Hovav and Amir, 1979; Heijboer, 1979). The concentration of private security in the hands of vast multinational corporations within a country raises questions as to the locus of sovereignty in that country, which has traditionally been associated with the maintenance of law and order. Furthermore, more often than not, these companies are under foreign ownership, raising further questions of state sovereignty. This also raised concerns as to the control the private company may have over the State and over policymaking within that state. There is a fundamental distinction between private and public policing: accountability. The police force is one of the most basic forms of public service. They are entrusted with particular powers because they are accountable to government, and the public. The private security industry, by contrast, is not accountable to the public, but to the clients who contract for its services. Private security companies are not only employed by private corporations, but they can also be contracted by governments. This was the case of Executive Outcomes, a private military company founded in South Africa in 1989. Executive Outcomes (EO) provided military support to governments such as that of Angola and Sierra Leone in the early 1990s, assisting the legitimate government in the conflict with rebel forces. This growth in private policing raises concerns as to whose interests are pursued in transnational policing? The state, which aims to protect its citizens; or private companies, who aim to protect the interests of their employer or contractor? There are also other actors who influence the decision-making for transnational policing including police leaders. High ranking police officers have played a central role for the political agenda setting and for the implementation of transnational policing. They set the groundwork which later led to international conventions, they played a dominant role in the setting up of Interpol, and they initiated a transnational police network by establishing contacts with foreign colleagues, even in those states which had been enemies not long before. Governments played the legislative role in the setting up of this structure, where as police officers were the initiators and the executors. This crucial role high ranking police officers played in the definition of the requirements for effective cross-border police work eventually led to the establishment of those European cooperation projects of the 1980s and the 1990s. Without the initiative of police officials, transnational cooperation may have assumed a very different aspect today. PUBLIC: Transnational policing is of course a complex and diverse concept, with many different actors involved. As mentioned previously, traditionally the main actor in policing was the State, but developments in the global order have led to the introduction of other players, such as private policing agencies, and high ranking individuals which indubitably have acted in such a way which reflects their owns interests. However, there are other fundamental players in the field of transnational policing which have yet to be addressed: public actors, by which we mean international or supranational organisations which are incredibly influential in international affairs more generally and transnational policing, specifically, depending on their function. Sheptycki, 2000a: inter-national policing still maintains the state as the focal point; trans-national policing is when the practice transcends the state system. Interpol is the perfect example of inter-national policing, as it is a truly internati onal police organisation (Walker 2003:117); it is still heavily dependent on nations and national resources, and legal systems. Therefore, here the interests of state are still central. Europol is more a trans-national policing body, which developed through the European Union, within the emerging structures of freedom, security and justice. Since 1999, and the Tampere summit, issues of internal security have become increasingly important leading to the creation of the European Arrest Warrant, Eurojust, a common European border control agency(frontex) and the police chiefs operational task force. These recent European developments have given the EU security field the semblance of a state-like function (Mathiesen, 2003) The field of transnational policing has been open to problems of accountability due to the lack of transparency and the plurality of networks and actors involved. (aas) New international legal norms and regimes are produced and managed by international institutions such as the EU and the UN. The limits of state sovereignty are therefore challenged by international law and the emerging forms of global governance, where state sovereignty becomes multiple, overlapping and shared (held, 1995) The International Criminal Police Commission, established in 1923, and its post-second world war successor, INTERPOL, were set up to facilitate communication between the participating national police organisations. Governmental intervention in these organisations remained minimal (Anderson, 1989:37). Today, INTERPOL has expanded significantly, both in terms of membership and in terms of activities and methods, nonetheless it still exists to facilitate cross-border police co-operation, and support and assist all organizations, authorities and services whose mission is to prevent or combat international crime  [4]  . However, it is no longer the pre-eminent player. Its influence has been lessened by two developments in particular: the internationalisation of the US law enforcement, and the creation and expansion of the European Union. The USA became more involved in matters of transnational law enforcement since the explosion of international drug trafficking in the 1960s. This led to an increase in federal law enforcement agencies and institutions abroad. The EU on the other hand, has been centred on various forms of cooperation since the outset. The Trevi organisation provided the first major initiative in the policing field in 1975, providing a forum for members to develop common measures against terrorism, drugs, organised crime, police training and technology and other matters. Another important step towards a European law enforcement capacity is the Schengen agreement (1990), which established a number of law enforcement measures, including the Schengen Information System and police cooperation in matters such as hot pursuit, cross border observation and controlled delivery of illegal goods. The signing of the Schengen Treaty, in 1992, formalized aspects of police information exchange across the territory of the European Union (Joubert and Bevers, 1996). While Trevi and Schengen are noteworthy advances in the Development of a European law enforcement capacity, Europol is the most ambitious yet. Maastricht saw Europol as a system of information exchange for the purpose of preventing and combating terrorism, drug trafficking and other serious crimes within the EU, and as a means of providing co-operation in aid of criminal investigations and analyses more generally. The European Home Affairs and Justice Council is a central actor for police cooperation in Europe. The European Commission and the European Parliament only play a marginal role. The EP repeatedly demands more democratic control of transnational policing. But European police cooperation has always been dominated by administrative bodies. These transnational actors are based on collaboration and cooperation; they are not able to act in the interests on one particular state, therefore there are worries that the interests of states are not reflected. Policing is still based for a major part on the concept of law enforcement, For this reason the national (and sub-national) level stays a central point of orientation for international cooperation regimes in this field. The politics and economics of global relations are inherently self-interested, and international policing therefore inevitably reflects only the particular interests of the contributors. International organisations and international law provide the frameworks for international policing and peacekeeping. International organisations are not autonomous actors, but are the handmaids to states interests. Typically, their decision-making bodies require the consent of member states, and resources for implementation are provided by member states. The UN, the OSCE, and large post-colonial groups like the Commonwealth and la francophonie are the principle international organisations which have been involved in peacekeeping and international policing. The USA The United States of America is possibly the exception to the rule regarding the loss of state power. After the Cold War, the USA became the sole global hegemon, leading the way in a variety of areas, from finance to fashion, from television to transnational policing. There are signs that the USA is losing its predominant position in the global order; nevertheless, it is still a powerful nations and capable of setting the agenda, imposing its views and acting in its own interests. Since the 1960s, when the USA began its war on drugs, the country has been taking the lead in transnational policing, so much so that the united states use of force has been compared to the imperial policing of the 19th century  [5]  , and described as the global police. Furthermore, the USA has effectively spread its law enforcement system across the globe, and become involved in issues in other states, when in its interest to do so. This proves that the state is still important in the maintenance of s ecurity and the pursuit of its interests in transnational policing. The internationalization of crime control is primarily the outcome of ambitious efforts by generations of Western powers to export their domestically derived definitions of crime. Not only political and economic interests but also moralizing impulses have determined these definitions and driven many of the most prominent international policing initiatives. Global prohibitions and international crime control priorities and practices would not be what they are today if different states with different values had dominated international society during the past two centuries. Nadelmann, (1993) noted that the USA was uniquely aggressive in promoting its own criminal justice norms in the transnational arena, expanding the scope of criminal law, methods of enforcement, the scope of criminal procedure and leading the way in extra-territorial policing practices. The world leader in this area, the US Federal Bureau of Investigation (FBI), has around 340 employees, agents and support staff, assigned to permanent overseas positions (Fowler, 2008, p. 111). The US Drug Enforcement Agency also has an extensive transnational policing capacity (with 78 offices in 58 countries), as does the US Treasury Department and the State Department Diplomatic Security Service. Today, U.S. federal law enforcement agents target a great array of crimes and criminals: the U.S. DEA is the principal nemesis of transnational drug traffickers; FBI agents abroad investigate terrorist attacks on U.S. citizens and interests as well as white-collar and organized crime. Customs agents focus on a wide variety of frauds against the customs laws. And attorneys in the Departments of State and Justice supervise the rendition of fugitives and the collection of evidence in criminal investigations. These are all State controlled agencies, and despite the highly globalised world in which they operate, these agencies, and agents, posted abroad, are tasked with representing the USA and her interests. This shows that while transnational policing is expanding, and more actors are becoming involved in the process and the setting of the agenda, there is still a place for the state to assert her interests without other public and private actors taking the helm.

To Kill a Mockingbird by Harper Lee :: To Kill a Mockingbird Essays

To Kill a Mockingbird by Horton Foote To Kill a Mockingbird is a novel set over sixty years ago in a foreign country, yet it has always been both popular and respected. Consider why the novel is still relevant to readers in 2015. Refer closely to events and characters in the text. ‘To Kill a Mockingbird’ shows that even in the democratic society of the United States, there was discrimination and prejudice in the nineteen-thirties. Although this has been reduced there, in many other countries and regions these conditions still exist for minority groups. Consequently people from a different culture or those who live their lives differently from the majority are still looked down upon and regarded as outsiders. An example of this in the story is the Radley family who live in Maycomb. They have isolated themselves from the community by living strictly within the rules established by the father. The youngest son, Arthur ‘Boo’ Radley is locked up in his house after committing a small crime with his friends, and is blamed for nearly every small offence in Maycomb even if he had not committed anything, â€Å" any stealthy small crimes committed in Maycomb were his work.† In the court case later on in the book, Mayella Ewell, a young white woman, falsely accuses Tom Robinson, a ‘Negro’ of raping her. Tom Robinson is a married white man with three children and a respected member of the black church-going community. There was no circumstantial evidence to prove that he committed any crime. Despite this, the jury, consisting solely of white men, find him guilty, demonstrating their unreasonable bias against black people. Nowadays this is still occurring in many countries, and the story makes us more aware of how easily such racial intolerance can lead to totally false judgements. As Scout starts school, her teacher immediately dislikes her when she discovers that Scout was literate, and the author tells us â€Å" she looked at me with more than faint distaste.† Her teacher also disliked her because she spoke on behalf of Walter Cunningham, who would not

Statistics Cheat Sheets

The 95% confidence interval indicates that between 14% and 34% of Kayoed rental properties are rented to families Contrary to the claims made by Kayoed, less than 35% of their properties are rented to families. According to a web advertising company, the impact of pop up ads depends on age. A random sample of 60 web surfers are asked if they remember a specific internet ad. The age of each respondent is recorded as teenager', young adult' or ‘over 30'. What analysis would you use to test the hypothesis that teenagers are more likely to remember the pop up ad than young adults or people over 30?Test: Chi-squared test Jane, who works for Universal Bank, wants to know which credit card to recommend to her customers. She believes that VIZIER credit card customers probably get more bonus points than customers of Extraterrestrials credit cards. She records the number of bonus points awarded to a random sample of customers of each card. What analysis would you use to test the hypothes is that VIZIER credit card customers get more bonus points than customers of Extraterrestrials credit cards? Test: Independent Samples t-test It is believed that the age at which a child first talks is related to his or her IQ at age 12.A random sample of one hundred 12 year olds did a standardized IQ test and the age at which they first spoke is recorded. What analysis would you use to test the hypothesis that children who talk earlier tend to have higher IIS? Test: Person's correlation coefficient and regression analysis A sociologist believes that the current economic cellmate NAS resulted In Tower people going to university tan In ten pas t. When seen attended university in the sass, 57% of school leavers continued to tertiary studies. She takes a random sample of 1000 school leavers in the last year and records whether or not they continue their education.What analysis would you use to test the hypothesis that the proportion of school leavers who continue to tertiary studies ha s dropped since the sass? Test: Binomial test Australian adults watch an average of 3 hours of television everyday. A survey was conducted on a random sample of 100 Australian students and the amount of TV watched they watched each day was recorded. What analysis would you use to test the hypothesis that, on average, students watch more TV than the general population? Test: One sample t-test Fred is the barman at the Golden Arms.He always puts free nuts on the counter to make people buy more drinks. Sally tells him that flavored peanuts make people buy more drinks than normal salted peanuts. He gets 20 of his regular customers to help him in an experiment where he gives each of them one type of nut one night and the other type of nut the next night and records how many standard drinks they buy. What analysis would you use to test the hypothesis that flavored peanuts make people buy more drinks than normal salted nuts do? Test: Paired samples t-test

Shortfin Mako Shark essays

Shortfin Mako Shark essays The shortfin mako shark is the fastest fish in the world. It is capable of attaining speeds of up to 60 mph. Its dark red iron-rich muscles on the side of the sharks body and especially on the tail enable the shark to swim at these speeds. The speed of the mako affects its physical characteristics, its eating habits, and its predators. The average size of the shortfin mako shark is from 10 to 12 feet and the largest size ever recorded was 18 feet. This fish weighs about 1,000 pounds. Its large heavy conico-cylindrical shaped body is colored in such a way that it blends into the openwater environment making them invisible to prey. Its back is a deep blue gray and its underparts are snow white. The snout of this shark is bluntly pointed; this helps the shark to speed through the water. Its first dorsal fin, which is short starts behind the pectoral fins. This is unusual compared to other sharks in the mako sharks family. The anal fin is tiny compared to the dorsal fin. The mako has long gill slits and strong caudal keels. The upper and lower lobes of the caudal fin are of almost equal length. The mako has large eyes and is considered one of the most beautiful common sharks. The mako shark is found worldwide in temperate and tropical seas. It is found from the Gulf of Maine to the equator and is most densely populated in the Gulf of Mexico. These sharks are pelagic, yet they are occasionally found inshore. They migrate seasonally about 1,550 miles. In the summertime, mako sharks stay relatively close to the shore, about 20 miles out. In the winter they migrate into substantially deeper waters. They do this so that they can be in water The Isurus oxyrinchus has a two year reproduction cycle. Though few have been seen mating, scientists believe that the male makos attack the females and force them to mate. They believe this ...

The Best AP Style Cheat Sheet Every Writer Needs (Free Download)

The Best AP Style Cheat Sheet Every Writer Needs (Free Download) Clarity and consistency are building blocks of great content. When your writing is crisp, clear, and easy to understand, audiences are more likely to leave your site with a positive impression. Unfortunately, many brands forego style guides, and choose to wing it instead. This isn’t necessarily a fatal mistake by any means. However, it does often lead to content that looks sloppy. Without guidelines to enforce consistency, it’s easy to allow your content to become a formatting free-for-all where commas roam free and nothing follows a  clear logic. The results leave your blog or website looking the Wild West of basic grammatical conventions. If this sounds hyperbolic, consider this: newspapers are written to be as effortless to read as possible. Concise writing and consistent style go a long way toward achieving this goal. There’s a reason why your daily paper sounds how it does. It isn’t just a stubborn commitment to rules for their own sake. Does your content need to be perfect to be effective? Not nearly, no. But, everything you can do to enforce consistency and clarity will help your cause. The Best AP Style Cheat Sheet Every Writer Needs (Free Download) Table of Contents: Free Download What is AP Style? Who Uses AP Style? Ages Abbreviations and Acronyms Cities States Dates, Days, Months, Times, and Years Datelines Numbers Sizes, Dimensions, and Distances Punctuation Peoples Names Hyphens Quotes and Quotations Technology Terms Book, Movie, and Song Titles AP Style Checking Tools, Plugins, and Apps Bonus InfographicDownload Your Free AP Style Guide Cheat Sheet If you’d prefer to keep this guide handy in a portable format, you can download the entire thing as a PDF below. This is a good option for reading on tablets, e-readers, or simply keeping on file on your computer.What is AP Style? The Associated Press Stylebook and Briefing on Media Law  official style guide of the Associated Press, a not-for-profit news agency that’s been around since 1846. It’s often used by news organizations, magazines, and web publications, but brands often use it to form the basis of their own style guides, too. The official Associated Press style guide gets updated year to year. Here’s a look at some changes from back in 2016: Arguably, these changes have led to bloat. Detractors say the guide is excessively detailed, beyond the point of being necessary, or even useful. This author doesn’t disagree with this criticism (hence the creation of this simplified blog post). If following this specific style is important for your situation, though, consider buying the official version. It’s available in both digital and hard copies. NOTE: It’s important not to confuse AP style with APA style. Who Uses AP Style? Associated Press style is generally used by journalists, but they aren’t alone in using it. Here’s a short list of folks who might need to get familiar with it: Journalists Editors PR Professionals Marketers How Do You Denote Ages? A person’s age should always use numerals. When using age as an adjective (using their age to describe an individual), then use hyphens. Examples: The 20-year-old was arrested for underage consumption of an alcoholic beverage. At 34-years-old, Larry Fitzgerald remains impressively athletic. The five-year-old dog greets its owner every morning. Abbreviations and Acronyms Use abbreviations for well-known organizations. Acronyms for Organizations Ex: FBI, NASA, IRS, NFL, MLB, NHL, FIFA. For other organizations, spell it out on first mention, then use abbreviations for subsequent mentions. Use your best judgment. If people are unlikely to understand an abbreviation, then don’t use it. Examples: The FBI agent was assigned the case.NASA announced plans to visit Mars. The MLB has not announced hot dog price restrictions for this year. Abbreviations for Formal Titles Make sure your writing respects people’s formal titles. Some examples include political and medical titles. Follow these guidelines: Political titles should be abbreviated before full names outside of direct quotes. Examples: Sen. Heidi Heitkamp, Gov. Arnold Schwarzenegger, Rep. John Lewis. Medical titles follow similar format: Example: Dr. Michaela Quinn. Which Cities Stand Alone in AP Style? Some American cities are considered well-known enough they don’t need a state abbreviation. This makes sense, since most people know where they’re located. Here’s the full list of U.S. cities that fall under this criteria: Atlanta Baltimore Boston Chicago Cincinnati Cleveland Dallas Denver Detroit Honolulu Houston Indianapolis Las Vegas Los Angeles Miami Milwaukee Minneapolis New Orleans New York Oklahoma City Philadelphia Phoenix Pittsburgh St. Louis Salt Lake City San Antonio San Diego San Francisco Seattle Washington The same goes for the following international cities and country abbreviations: Amsterdam Baghdad Bangkok Beijing Beirut Berlin Brussels Cairo Djibouti Dublin Geneva Gibraltar Guatemala City Havana Helsinki Hong Kong Islamabad Mexico City Milan Monaco Montreal Moscow Munich New Delhi Panama City Paris Prague Quebec City Rio De Janeiro Rome San Marino Sao Paulo Shanghai Singapore Istanbul Jerusalem Johannesburg Kuwait City London Luxembourg Macau Madrid Stockholm Sydney Tokyo Toronto Vatican City Vienna ZurichHow to Format State Abbreviations Every state in the United States has a specific abbreviation. Some of these may not seem obvious. Follow this list to get them right. Alabama: Ala. Arizona: Ariz. Arkansas: Ark. California: Calif. Colorado: Colo. Connecticut: Conn. Delaware: Del. Florida: Fla. Georgia: Ga. Illinois: Ill. Indiana: Ind. Kansas: Kan. Kentucky: Ky. Louisiana: La. Maryland: Md. Massachusetts: Mass. Michigan: Mich. Minnesota: Minn. Mississippi: Miss. Missouri: Mo. Montana: Mont. Nebraska: Neb. Nevada: Nev. New Hampshire: N.H. New Jersey: N.J. New Mexico: N.M. New York: N.Y. North Carolina: N.C. North Dakota: N.D. Oklahoma: Okla. Oregon: Ore. Pennsylvania: Pa. Rhode Island: R.I. South Carolina: S.C. South Dakota: S.D. Tennessee: Tenn. Virginia: Va. Vermont: Vt. Washington: Wash. West Virginia: W. Va. Wisconsin: Wis. Wyoming: Wyo.Formatting Dates, Days, Months, Times, and Years in AP Style Dates and times have a number of formatting considerations. Dates: Follow this format: Monday (day), July 1 (month + date), 2018 (year). Times: Don’t use colons for times on the hour. Ex: 3 p.m., 8:30 a.m. Days: Omit st., th., rd., and th. Ex: July 1, not July 1st. Months: Abbreviate Jan., Feb., Aug., Sept., Oct., Nov. and Dec. when writing out a specific date. Spell out names of months when not used to indicate a specific date. Ex: Aug. 3, 2018. Years: Use numerals rather than spelling them out. Ex: 2018, not twenty-eighteen. Other Considerations For Dates and Times a.m. and p.m. should use periods and lower case letters. Never say â€Å"yesterday.† Use the day of the week instead. Formatting Datelines News articles often start with a dateline indicating the location, month, date, and year a story took place. Include city (and state if necessary in the U.S.). Examples: FARGO, N.D. (July, 1, 2018) MILWAUKEE (July 1, 2018) LONDON (July 1, 2018) Numbers Spell out numbers one through nine, and use digits for numbers 10 and higher. The following exceptions, however, should always use digits: Addresses Ages Monetary values. Dates and times. Sizes and dimensions. Percents. Speeds. Temperatures. When Should Numerals Be Used? Use numerals when referring to a sequence of events or people. Examples: Super Bowl XLV Queen Elizabeth II World War I What About Percentages? Always use the full word â€Å"percent.† The % sign shouldn’t be used. That key might feel neglected, but it’s okay. Example: The analyst predicted a 100 percent increase in site traffic. Sentences Starting With Years Avoid starting sentences with a number, unless referencing a year. Example: 1977 was the last year the Minnesota Vikings went to the Super Bowl. Sizes, Dimensions, and Distances Sizes and dimensions should use numerals and spell out units of measurement. The same goes for distances. Examples: The party sandwich was 10 feet long. The delivery driver traveled 12 miles during harsh weather. Bill Smith is 6-foot-5 and plays basketball in his spare time. Punctuation in AP Style You learned everything you needed to know about punctuation in high school English class, right? Well, maybe or maybe not, but this style has quirks of its own to consider. General Punctuation Here are some general punctuation guidelines: Use a single space after a period. Commas should go inside quotation marks. Serial Commas In AP style, commas are not included before conjunctions. However, they should be used to separate each item in a list. Example: I ate a hot dog, pizza slice, burger, and an entire pie. Using Periods Lean toward using periods in abbreviations where applicable. Example: Examples: U.N., M.A., U.S.A. Singular Nouns Ending in S When proper nouns end in an S, add an apostrophe at the end. Example: Sally Jones’ red stapler has been stolen. People’s Names Use their first and last name on first mention. Then, use only their last name on subsequent mentions. Example: David Johnson is a professional running back. Johnson plays for the Arizona Cardinals. Using Hyphens Correctly Use hyphens to connect words in compound adjectives. Example: The larger-than-life performer juggled seven swords. Formatting Quotes and Quotations Here are two points about quotation marks: Periods and commas always go within quotation marks. Use single quotations for quotes within quotes. Example: â€Å"The candy truck spilled all over the highway,† said the driver. â€Å"It’s a real ‘sticky situation’ on I-94.† Technology Terms There are more tech terms and brand names to consider coming out every day. Here’s a list of some common ones you may encounter. Google hashtag Internet Apple â€Å"i† products: iPad, iPod, iPhone, iMac, unless the word starts a sentence. Then, capitalize the I. e-book email Facebook LinkedIn Twitter tweet website Web page YouTube social media cellphone World Wide Web Android AppleUsing Correct AP Style for Book, Movie, and Song Titles Your favorite author, director, or musician isn’t likely to write you an angry letter over incorrect style usage when it comes to their art. An editor probably will, though. Here’s how to get it right every time. Books, Movies, and Song Titles Use quotation marks rather than italics. This goes against what likely feels right, and how you’d normally format them, but those are the rules. Examples: J.K. Rowling is the author of â€Å"Harry Potter and the Sorcerer's Stone.† â€Å"Party in the USA† does not make me feel like partying. It turns out that â€Å"Total Recall† was not a documentary. Newspaper, Magazine, and Website Names Use capitalization but no quotation marks nor italics. This blog post uses italics to highlight examples, so the publication names below have been rendered in normal paragraph text. Examples: The Guardian is a well-respected newspaper. Wired is a popular magazine for tech enthusiasts. Bob Jones is unsure where his Cat Fancy subscription came from. Other Considerations Capitalize formal titles before people’s names. Do not capitalize job titles before names. Use quotation marks for titles of books, movies, albums, and TV shows. AP Style Checking Tools, Plugins, and Apps Keeping all of this information straight can be a hassle (and this post only covers the majority of the most important elements to consider). Fortunately, there are several tools and plugins on the market that can help. Here are some worth checking out: AP Style Dates and Times (WordPress Plugin) AP Lingofy (Browser Extension) AP Style Guard (Desktop App) Bonus: AP Style Infographic That’s a Wrap Are there any details we missed? Drop a comment below and share with other readers.

Marketing Essay Example | Topics and Well Written Essays - 500 words - 14

Marketing - Essay Example Approximately 25% are sold through salons and the remainder through major retailers. Manufactures can open a chain of salons, which utilize and market their line exclusively, and the consumers are not a focused group. Barriers To Entry: There are few barriers to entry or exit for this product. An initial approval by the FDA is easily accomplished by using pre-approved materials in approved quantities. Exit from the market is not hindered, as assets would be reusable on another product line. Threat of Substitutes: The product may be threatened by a fashion move away from straight hair. This is partially facilitated in a recessed economy as less money is spent on hair care products and the consumer is likely to accept curly hair. Rivalry: There is an intense rivalry in the hair care sector. There are a large number of suppliers selling in a slow growth sector. Most of the products are very similar and are set off only by brand recognition. Customers are free to choose among many brands and the limited market for hair straighteners is not conducive to long term concentrated ad campaigns. There are also low risks involved with abandoning a product line. Production lines and equipment are generic to many products. Strengths: The major strength is that the product works in a matter of minutes, which is faster than our competitors. We also have an approved product and the experience to take it to market. At scale, it can be produced it at a competitive price. Weaknesses: Our major weakness is a lack of brand recognition. This will make it difficult to penetrate the lucrative salon market. We are also faced with a situation that makes it necessary to ramp up sales quickly while having limited advertising opportunities. Exploiting the speed of the product may create an attraction for salons and customers. Opportunities: There is the opportunity to exploit the unique speed at which the product works. This could develop

Discussion Board Post Response Essay Example | Topics and Well Written Essays - 250 words - 13

Discussion Board Post Response - Essay Example t (2010), such behavior could have an indirect expense on the organization in terms of "Damaged team morale, lost opportunities to manage future-oriented projects, and increased incidence of disruptive behavior by organizational insiders and emotional costs" (p. 149). If feedback is not given to the primary care supervisor to help prevent such behavior, then other group members could be discouraged to be involved in other projects where the primary care supervisor is present. Hope, the example you gave is a classic representation of many workplaces. Bullying is prevalent in many organizations and if not addressed effectively, it could lead to decreased productivity. Effective relationships in the workplace are imperative as they contribute to improved job satisfaction, nurse retention, and also improved results in nursing practice (Barrett et-al, 2009). In reference to your example, favoring some employees could make other employees feel devalued and hence leave the organization. Failure to take action against bullying affects employees engagement and involvement in care practices. In other words, bullied employees are less likely to engage in teamwork for fear of being harassed. In my organization, policies have been implemented to ensure such cases are reported expeditiously and punitive actions taken against perpetrators. This helps prevent bullying and as a result, improved productivity has been

Comparison of International Marketing Strategies Dissertation

Comparison of International Marketing Strategies - Dissertation Example The company associates itself only with those who have the capability to deliver effective services in the cost-effective fashion. Nestle tries to put forward the benefits of nutrition and therefore the marketing strategies are based on demographics which present the transformation in standards of living. Both Nestle and Unilever tend to focus on the health and wellness. Unilever focuses on the actual needs of the consumers but Nestle spotlights the corporate wellness unit to offer valued food to all the consumers. It can be said that Nestle sheds more light on the ingredients of the products rather than targeting the consumers. The corporate wellness group of Nestle deals with the promotion of nutrition value across the globe. The strategy is to provide the consumers tasty foods with high nutritional value. Unilever sticks to the company profile and often take the action of eliminating products from the market if it does not do well but such actions are hard to find in Nestle. Nestl e involves in creating and enhancing the products of the company. The packaging systems followed by Nestle shares huge impact on the marketing. They offer user-friendly packaging techniques which keep the food preserved as well as make the package attractive. The â€Å"Nestle Nutritional compass† is labeled on each product which presents the nutritional value of the products. It shows the benefit of purchasing the product to the consumers (Shaw, and Onkvisit, 2009). It believes that only nutritional information is necessary but not sufficient. The compass consists of three elements- â€Å"Good to know†, â€Å"good to remember† and â€Å"good to talk†. The marketing strategies of Unilever varied only in the three year period of the 1950s to 1980s. During this period the company engaged itself on technological advancements, development of new products, targeting new global markets and maintained the quality of the products according to world’s standa rds.   

Emotional, Moral and Physical Changes Essay Example for Free

Emotional, Moral and Physical Changes Essay Adolescence is the name given to the period in the life of human beings between the ages of twelve and eighteen years. It is during the period of adolescence that a human being matures from a child to an adult, usually in both the physical as well as psychological sense of the word. That being said, it follows that this is the time in one’s life when one goes through the most numerous and major changes in terms of cognitive, social, physical, emotional and moral development (Turning Points). This article deals with explaining these changes along with relevant examples as well as enumerating options as to and what might be done within an out-of-school care program to accommodate those changes. Adolescence plays a major role in shaping the future of individuals as the decisions and choices that they make while steering through this phase in life are critical in shaping the people that they become in the future (Turning Points). This leads to the conclusion that this developmental stage is the most critical to the development of the individual going through it as well as the larger society that he or she is a part of. Subsequently, growing adolescents have unique learning needs as each person is different and unique from the other, not only in terms of physical appearance such as their face or body but also in terms of their psychological personality. Each person has different strengths, weaknesses, abilities, disabilities, talents and learning potential which needs due attention, especially during this growing stage. The academic years of adolescence are centered on middle school and thus middle schools should ideally be required to provide a secure and compassionate environment so as to develop the talents and strengths of, teach optimal usage of weaknesses and value each individual adolescent that they work for. In the following paragraphs, we will proceed to analyze the changes that adolescents go through. It is critical to note that all adolescents do not grow or learn at the same rate, neither physically nor psychologically. Due to irregular hormonal, body and mental growth, they become â€Å"vulnerable and self-conscious, and often experience unpredictable mood swings† (Turning Points). These changes also affect the way they perceive their surroundings, making them sensitive to and conscious of the implications of their actions to the world at large. Cognitive changes occur at varying rates among adolescents and they usually begin to develop the ability of carrying out abstract thought processes as opposed to only concrete ones as is the usual case n the pre-adolescence years. More important to realize is the fact that this cognitive progression is neither predictable nor dominated by any sense of orderliness. The social aspect of development during adolescence is generally headed by the premise that individuals seek social acceptance from their peers, who assume the role of strong influencers during the years of adolescence. This, combined with the fact that young adolescents become increasingly aware of their bodies and physical appearance make it even more difficult for them to face the changes within themselves and those that they perceive in the world around them. Emotionally, the young adolescent is challenged by the changes he or she is going through making the simplest of daily life occurrences the most challenging of circumstances. On top of this, adolescents become susceptible to taking bold initiatives on grounds of morality as they begin to feel a heightened sense of compassion and concern for the their surrounding environments. The following table present examples of changes in each of the areas outlined above pre-pubescent and pubescent adolescents along with out-of-school steps that could be taken to care for their developmental needs. Problems of Pre-Pubescent Adolescent Learners Area of Change Example Out-of-School Care Cognitive Change A Caucasian pre-pubescent girl begins to question her acquaintances’ prejudice against African Americans Encouraging cross racial relationships and respecting diversity through mentors. Social Change A boy is mentally disturbed about being shorter in height then his class mates. Parents are encouraged to have discussions with the boy about his concern and teach him to look beyond physical appearances, both in himself and in others around him. Emotional Change An adolescent has lately taken to slamming doors after arguments with his parents which have become a usual occurrence at home. Workshops are arranged for parents to handle the emotional changes in their child, where parents share and learn from each others’ experiences. Moral Change A Christian girl is contemplating running away from home in protest against her parents’ prejudice against her Muslim best friend. A mentor is assigned to each adolescent who acts as confidante , predicts the coming problem and deals with the mater accordingly Physical Change A girl becomes aware of her changing body and starts avoiding going out. Mentors and parents are encouraged to take their charges out, have open discussions and take them shopping for their changing needs. Problems of Pubescent Adolescent Learners Area of Change Example Out-of-School Care Cognitive Change As opposed to her parents’ objections, a pubescent girl feels that there is nothing wrong with having affectionate feelings for a boy. Mentors explain to young girls that parents are only human and bound to be unreasonable and that they should consider that teenage crushes are not true love. Social Change A girl starts making friends with teenagers much older then her, whose habits include drug and alcohol abuse. Workshops are arranged for parents to handle the emotional changes in their child, where parents share and learn from each others’ experiences. Parents would then realize that the girl feels misunderstood and is trying to fit in and become acceptable to her peers. Emotional Change A boy starts feeling that he is not wanted by anyone and starts avoiding company. Parents are encouraged to have discussions with the boy about his concern and teach him to look beyond physical appearances, both in himself and in others around him. Moral Change A girl takes up smoking under the premise of that she be allowed to make and learn from her own mistakes. Mentors help in making the girl realize that there are more effective ways to channelize the strength of her morals and discuss relevant examples. Physical Change A girl is aware that she needs certain garments but is too embarrassed to purchase them on her own. Mentors and parents are encouraged to take their charges out, have open discussions, take them shopping for their changing needs and volunteer to shop for things they are uncomfortable to buy themselves until they learn that they have nothing to be ashamed of. Bibliography Turning Points, Transforming Middle Schools: At the Turning Point, the Young Adolescent Learner. Retrieved January 16, 2007, from http://www. turningpts. org/pdf/YALGuide2. pdf

Banning Cars Essay -- Papers benefits pros cons Essays Vehicle

Banning Cars There are always two sides of the story. In this essay I am going show the good points and the bad points about banning cars. Many things have to be considered before a change of this magnitude can happen. I will also express my own opinion to show what a person of the public would think of the change. ====================================================================== The good points weigh out the bad points by a long way. One big reason for this is pollution and the environment. The environment has been effected by cars and their pollution from the time cars were invented. The pollution that comes from cars is made up of carbon dioxide, carbon monoxide, ozone, and many other poisonous gases. This kills plants and animals and destroys the ozone layer. The pollution forms a layer in the atmosphere which, keeps the heat in causing global warming and is dangerous to the earth. If cars were banned the demand for petrol would be no where near as much as before. This would mean not as much oil would ...

Lakeside Essay

Discussion Questions 1. The owners of Lakeside as well as the company’s bank may require that an independent CPA firm perform an annual audit because the CPA firm could have an independence issue. The CPA firm in that Lakeside wants to hire is also the auditors for Lakesides main financial bank. The bank is a â€Å"main† user of the report put out by Lakesides auditor and in this case would be that banks auditor too. The connection is too close for the CPA firm to pick up this client, it would be against the ethically code. 2. Abernethy and Chapman do not have in-depth understanding of the consumer electronics industry that Lakeside is a part of, therefore it would be an unethical and against the rules of conduct. Rule 201 in General Standards part 1 says, â€Å"undertake only those professional services that the member can reasonably expect to complete with professional competence†. As stated if the firm does not have a member or experience in the field of business the auditing firm should refrain from taking on that client. Could an auditing firm get by in auditing the books of an electronic company when their specialty is car dealerships, probably but as an auditing firm that has never done the audits for a client in this field it is unknown the way business is handled and the right protocol in that field. There is an ethical obligation for the firm to discuss the expertise needed for them about the industry the client is in. 3. Profit-sharing bonuses seem like an easy and nice incentive for the employee by the employer but they bring along a lot of drawbacks and as an auditing firm open up a door for a red flag. There are very strict rules when adopting a profit-share policy that must be approved by the IRS and meet their guidelines. There is also a limit to the amount that employers can contribute to the plans. These guidelines are changing from year to year  and it would be something else Abernethy and Chapman would have to keep up on as well as make sure Rogers is doing the right thing. There is a lot of area for fraud here and as an auditing firm a section that would need to be under close watch. 4. If Rogers wanted Abernethy and Chapman to assist them in developing systems it would depend on a few factors. Abernethy and Chapman would be able to help develop the systems if Lakeside stays a private company. If Lakeside is a publicly traded company Abernethy and Chapman would have an independence issue if it was both the auditor and helping to develop systems for output. 5. If Andrews was assigned to visit the headquarters/warehouse some of the things a tour of the client’s facilities is helpful in obtaining a better understanding of the client’s business operations because operations because it provides an opportunity to observe operations firsthand and to meet key personnel. By viewing the facility you can view assets and interpret accounting data related such as inventory and some of the factory equipment. 6. There are a few reasons that Lakeside would not want to hire a CPA firm that has clients in the electronics industry, one of them being if Lakeside would not get as good of a report as the other electronics, it is very each for stakeholders and investors to see which company is better. Second, Lakeside may feel the auditor isn’t necessarily on their side, even though as an auditor we need to stay neutral and that our obligation is to the stakeholder in the company. List the fraud risk factors that the CPA firm might encounter if they accept this audit engagement. Be sure to include a discussion of all items that will probably require special attention during the audit. For each of these fraud risk factors, indicate how the auditor should follow up on each potential problem if the engagement is accepted. Use the following formal Fraud Risk Factors Auditor Follow Up Material misstatement that existed on reporting historical cost on the new building. Approach this subject right away and speaking with the previous auditors for what they experienced on this issue. Rogers Corporation to construct the latest facility for Lakeside This issue needs more information and legal terms on whether or not this is allowable. The audit option that was rendered on the books for year ending in 2011 With Rogers refusing to write down the reported value of the property can cause some confliction between any auditor and owner. Talking to Rogers and the previous auditor is the best way to get to the bottom of this issue and see who is at fault. Not as much of a fraud but Rogers growth plan could run the company into the ground Because Rogers was annoyed with the last firm because of stifle to his growth plans, as an auditing firm we need to figure out what is best for the company and determine whether his attitude towards not changing his growth plan would be an issu e. Why does more capital from being a publicly traded company help the company out There is nothing in the description that would give us as the firm an indication that having more capital will improve the position of the company. Growing and building more stores does not fix the problem. Coming to a determination on stock options will be crucial before taking this client on. The threat of closing the newer building near the strip mall. This brings up the factor that if the company is close to closing a store before they are even our client, their future looks slim. If this is the case do we want to have a audit report of â€Å"we think this business will fail in a few years† That’s not good business all around Rogers uncertainty about surroundings The fact that there were two electronic businesses that went out of business in the same town as him and he didn’t know the reason, makes me a little worried if he isn’t going to pay attention to his surrounds like this. I would approach this subject with our partners and Rogers before taking on this client. Does auditing them and also being the auditor of the bank they finance through become an independence problem? There would be an independence issue here that would need to either be resolved or conclude in not being able to have Lakeside as a client Abernethy and Chapman’s inexperience in the field of electronics Abernethy and Chapman should discuss with Lakeside their inexperience and explain to them how they plan on gaining experience Profit-Sharing Bonuses Profit-Sharing bonuses bring up a huge fraud risk and Abernethy and Chapman need to make sure they deal with this issue and either get Rogers to cut the plan or work out in great detail how it will work. King and Company Certified Public Accountants Richmond, Virginia INDEPENENT AUDITOR’S REPORT To the Stockholders Lakeside Company We have audited the financial statements of Lakeside Company as of December 31, 2011 and also have observed the operations and internal controls of Lakeside. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of the financial statements in compliance with U.S. GAAP. This includes the design, implementation, and maintenance of internal control pertaining to the preparation and fair presentation of financial statements that are free from material misstatement whether due to fraud or error. Auditor’s Responsibility Our responsibility is to give an opinion on Lakeside’s financial statements based on our audits. We must conduct audits in accordance with auditing standards generally accepted. Those standards require that we plan and perform audits to reasonable obtain sufficient evidence that gives us the best assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. All these procedures depend on the auditor’s judgment. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Lakeside Company has chosen not to value their latest store with accordance to guidelines established by the FASB. We strongly believe that the value of Lakeside’s $186,000 investment in their sixth store should be impaired. The continuing failure of the shopping center makes the fate of the Lakeside store appear uncertain to us. The president of Lakeside, Benjamin Rogers, continued to report this asset based on historical cost, and not fair value. Because of this, we feel that a material misstatement exists and thus, we issued a qualified opinion. Opinion In our opinion, except for the material misstatement with this investment, as mentioned in the preceding paragraph, the financial statements of Lakeside Company appear to be fairly stated with accordance to GAAP. Lakeside’s operations and cash flows seem to be in conformity with GAAP for the year ended December 31, 2011.