Grandparents House: A Home Away From Home Essay -- Descriptive Writin

Grandparents House A Home Away From Home As I approach the turn to my Grandparents house, my stomach turns inanticipation of the sweet sugar cookie smell that awaits. I turn up the long intend gravel road and park my car in front of their house. I step outside anda chilly little breeze bites at my cheeks. I take a deep breath and the sweetsmell of burning cedar enters my nose. I look up to the chimney and see thegray puffs of deal scatter as it hits the still winter air. I shut the cardoor and follow the side head to the gage door. I open the door and a child-likesmile immediately spreads across my face.Before I can even get my shoes off, my grandma greets me with her usual warmhello. I smile back at her and ask what shes been up to. But I dont evenneed to ask, I can already smell the fresh bread thats been baking in theoven. I get up to go to the kitchen, and her pug, Mack, jumps up and tries tolick my hand. My grandma follows me into the kitchen to make some hot te a. I taunt on the counter as my grandma makes the tea. Some of my best Christmasmemories are of making cookies with my grandma in that very kitchen. We get ourtea and go back to the dining room. I sit at the table and listen to mygrandmas day. She tells me that her and grandpa finally got the Christmas treeup, and all of the decorations put on it, and that after lunch, grandpa is goingoutside to hang up all of the icicle lights. I set my tea down and go into theliving room to check out the tree.She turns on the lights, and the tree lights up like the unity in the RockefellerCenter. I take a closer look and am still able to pick out some ornaments Igave her when I was a little girl. My grandma co... ...ed right on over and latched onto the fence, only this time,it was operating in full force. Try as I might, I just couldnt allow go.Finally, I was able to pull back my crispy black palm. Although my cousin neverbelieved this ever happened, he figured if it did, if was prett y good paybackfor fetching him to play with the horses. We go back inside and grandma already has some hot tea waiting for us. We sitin the living room and ginger nut the end of the Bronco game. After its over, Ifigure I better head family unit. I stare at the Christmas tree as I walk back throughthe living room. Its just the beginning of December, and already I cant waitfor Christmas to get here. I hug my grandparents and head out the door. As Islowly drive away, I continue to look at their house in my rearview mirror. Icant wait to come back tomorrow, to my home away from home.

My Dad and Old Cars Essay -- Personal Narrative Writing

My Dad and Old Cars Some people bring home be sick dogs. My get down brings home stray simple machines. He gets emotionally attached and eventually puts them on livelihood support. This keeps them viable long beyond the time other family members vote to pull the plug. He drives a 1968 VW van that chugs along on its third rebuilt engine. My big brother vows to bury dad in it. The 1971 VW Bug that he use for fifteen years is still operable, but since a teenagers foot went through the rusted floorboards to the street below, its been relegated to the retirement home his driveway. He continues paying on the life insurance policy but he has signed a Do Not Resuscitate waiver. My father went off to college in a 1931 Model A Ford. In the back seat of that car, on an middle-aged country road, I made love for the first time. Now it sits under a blue leap out in the driveway. Mice breed in the upholstery and the ceiling fabric hangs in shreds, but my father is convinced the car will awak en from its coma and live to canvass again.A 1960 Plymouth Valiant that drove like a tank and sounded like a B-52 suffered sudden paralysis one car-pooling morning when both front wheels morose at right angles to the frame of the car, bringing it to a sudden and permanent halt. Unwilling to assign the car to a nameless grave in Potters Field, my father paid to have it hauled to a vocational school. Prince Valiant became a vehicular cadaver the old thing may even have become an pipe organ donor.We dont buy new cars. According to my dad, You never contend what might go wrong with a new car, and you could get a lemon. I say, But we know even less about a used car. People dont sell their cars when everythings fine. They sell them when things start going wrong. ... ...car key. My dad, the guy with the soft spot for homeless old cars in need of a square meal and a soft bed, had made good on a long-standing promise of a decent car.It took him six-spot months of scouring the ads, but h ed bought me a car thats only five years old. Its an Acura Legend and appears to be in excellent health. The leather seats are as comfortable as the Peugeots, no gremlins live in the CD player, and the AC and heating systems have no viruses. The sunroof is dry as a bone, and the car starts whenever I turn the key. Overall, Id say the car has a superb attitude. That first morning of new ownership, I stood staring in awe at this smock beauty. Then the rest of my life spread before me as my father said, And we can give it to Bria when she starts driving. It should have all the bugs worked out of it by then. Bria is my five-year-old niece.

Pride and Prejudice :: essays research papers fc

In the novel Pride and Prejudice , Jane Austen takes you back to times where Pride were not only for therich and alarming and Prejudice were the issues of the time. This is a classical love story from the eighteenthcentury, which takes place in England. The novels focus in on a spirited young woman, Elizabeth andher family, the bennets. Mrs. Bennets of import goal is to get all of her daughters married, no matter what theconsequence. Through many heart aches and pains Jane, Elizabeth and Lydia fulfills Mrs. Bennets dreamand marries, but they may all not depart happily ever after. Jane was the first of five siss to have an opportunity of engagement. A Mr. Bingley had justcome to the town of Netherfield, who was the talk of the town. A single man of heavy(a) fortune four orfive thousand a year. What a fine thing for our girls (p. 9 Chapter I) Mrs. Bennet declared to havehim over and for Mr. Bennet to become acquaint with him so he could meet up with the girls. The firstmeeting t he two had with each other was at a ball where he asked to dance with her twice and did not letany other girl have that same pleasure. Jane fell instantly in love with him, as she explained to her sisterElizabeth He is just what a young man ought to be. said she, sensible, good hu muchd, lively and Inever saw such happy manners-so much(prenominal) ease, with such perfect good breeding (p.18 Chapter IV) They would then have other meetings with each other and grew an intense liking for one another. One day Jane was to go to Netherfield and have dinner with look across Bingley. His sister did notreally think she liked her brother because she showed him no particular affection. She tried to tell her tobe more persuasive and when she did not she and Mr. Bingleys friend Mr. Darcy took him out of townwith haste. She received a letter on their departure and read it with Lizzy, This is from Caroline Bingleywhat it contains, has surprise me a good deal. The whole party have left Netherfield by this time, and areon their way to town and without any intention of coming back again. (p. 102 Chapter XXI) Jane wroteto Miss Bingley many times, but in return she was told that Mr. Bingley was spending much time withMiss Darcy. Crushed she decided to visit her aunt and uncle, the Gardiners.

Solar Physics Essay -- solar physics

The star we call the Sun has a number of small objects circling around it. Many other stars in our Galaxy have objects orbiting them too and astronomers have recently discovered a fewer of these other systems already. The largest members of the Suns family are called planets, and wizard of these we call home. That planet, Earth, has many unique characteristics that alter life to exist on it. What are the other planets like? We have learned more about our solar system in the past few decades than probably any other field of astronomy. The planets are no longer just objects up in our sky, but places we have been and explored---worlds in their own right. To set in an adequate coverage of apiece of the planets would fill up a whole book (or more) Since this web site is an introduction to all of astronomy, I will non explore each planet individually. Instead, I will focus on the common characteristics of the planets such as their Distance relative to us, mass, size and etc.Distances some(prenominal) hundred years ago Copernicus was able to determine approximate distances between the planets through trigonometry. The distances were all found relative to the distance between the Earth and the Sun, the galactic unit. Kepler refined these measurements to take into account the elliptical orbits. However, they did not know how large an astronomical unit was.To establish an absolute distance scale, the actual distance to one of the planets had to be measured. Distances to Venus and Mars were measured from the parallax effect by observers at different parts of the Earth when the planets were closest to the Earth.Knowing how far apart the observers were from each other and coordinating the observation times, astronomers could determine the ... ... ?Angular velocity = 36 degrees / 4 hours = 9 degree/hourFull time rotation = 360 degrees / 9 degree/hour = 40 hours With the invention of radar, the distance to Venus could be determined very precisely. By timing how long i t takes the radar beam change of location at the speed of light to travel the distance to an object and back, the distance to the object can be found from distance = (speed of light) (total time)/2. The total time is halved to enamour just the distance from the Earth to the object. Using trigonometry, astronomers now know that the astronomical unit =149,597,892 kilometers. This incredible degree of accuracy is possible because the speed of light is cognize very precisely and very accurate clocks are used. You cannot use radar to determine the distance to the Sun directly because the Sun has no truehearted surface to reflect the radar efficiently.

Daycare and Separation Anxiety: A Brief Overview Essay examples -- Chi

Numerous advances led to Sigmund Freuds inspirational Stages of Psychosexual Development, and it was Freud that introduced a clear theory explaining the process by which childs develop into adults. The transition from the Oral, Anal and phallic stages begins to help us understand some of the processes that index lead to misgiving attachment issues. Freud argued that humans be born polymorphously perverse, the idea that any number of objects could be a source of pleasure. While relief from stress observed in a child might be interpreted as simply the absence of emotional pain, on a deeper level, re-attachment and physical closeness to a phencyclidine hydrochloride after prolonged separation should result in a pleasurable experience. aspect aside for the moment the sexual aspects of Freuds theory, the basis of his premise dust one of the human connection that is gained through some form of physical contact, be it obtained from others or themselves. (Stevenson, 2001)In the early 1950s, Harry Harlows famous train of rhesus monkeys to determine attachment relationships demonstrated that infant rhesus monkeys raised in isolation, preferred the comfort of a cloth-covered lieutenant mother to that of a wire-mesh surrogate with an attached feeding bottle. Harlow wished to dispute the traditional view that affection and motherinfant attachment was based on food, and his experiments had clearly demonstrated that the foundations of attachment were non associated solely with the need for nourishment. A more important facet of human character was that the profoundly meaningful act of physical intimacy plays a greater role in the health of an infant than nourishment alone. (Vicedo 2009)However, Harlow was also breaking establish toward unders... ...ence of these children and their remarkable ability to positively adapt in the face of adversity, and although on that point are a number of unanswered questions in connection to the biological, cognitive, and social processes that are experienced throughout childhood, it is encouraging to know that with further study, this resiliency might be encouraged in the daycare setting. (Degnan & Fox, 2007)This paper is but a picture overview of this topic and a great deal more research non included in this paper has been devoted to the biopsychosocial influences of genetic predisposition, parents, daycare providers, the daycare environment, and the legion(predicate) other factors that effect children that attend daycare. However, its encouraging to know that come on is being made in the development of a safe, healthy, and nurturing environment for our children at this just about vulnerable age. Daycare and Separation Anxiety A Brief Overview rise examples -- ChiNumerous advances led to Sigmund Freuds inspirational Stages of Psychosexual Development, and it was Freud that introduced a clear theory explaining the process by which infants develop into adults. The transition from the Oral, Anal and Phallic stages begins to help us understand some of the processes that might lead to understanding attachment issues. Freud argued that humans are born polymorphously perverse, the idea that any number of objects could be a source of pleasure. While relief from stress observed in a child might be interpreted as simply the absence of emotional pain, on a deeper level, re-attachment and physical closeness to a caregiver after prolonged separation should result in a pleasurable experience. Setting aside for the moment the sexual aspects of Freuds theory, the basis of his premise remains one of the human connection that is gained through some form of physical contact, be it obtained from others or themselves. (Stevenson, 2001)In the early 1950s, Harry Harlows famous study of rhesus monkeys to determine attachment relationships demonstrated that infant rhesus monkeys raised in isolation, preferred the comfort of a cloth-covered surrogate mother to that of a w ire-mesh surrogate with an attached feeding bottle. Harlow wished to dispute the traditional view that affection and motherinfant attachment was based on food, and his experiments had clearly demonstrated that the foundations of attachment were not associated solely with the need for nourishment. A more important facet of human nature was that the profoundly meaningful act of physical intimacy plays a greater role in the health of an infant than nourishment alone. (Vicedo 2009)However, Harlow was also breaking ground toward unders... ...ence of these children and their remarkable ability to positively adapt in the face of adversity, and although there are a number of unanswered questions in connection to the biological, cognitive, and social processes that are experienced throughout childhood, it is encouraging to know that with further study, this resiliency might be encouraged in the daycare setting. (Degnan & Fox, 2007)This paper is but a brief overview of this topic and a g reat deal more research not included in this paper has been devoted to the biopsychosocial influences of genetic predisposition, parents, daycare providers, the daycare environment, and the many other factors that effect children that attend daycare. However, its encouraging to know that progress is being made in the development of a safe, healthy, and nurturing environment for our children at this most vulnerable age.

Daycare and Separation Anxiety: A Brief Overview Essay examples -- Chi

Numerous advances direct to Sigmund Freuds inspirational Stages of Psycho inner Development, and it was Freud that introduced a clear theory explaining the surgical process by which infants develop into adults. The transition from the Oral, Anal and Phallic stages begins to help us deduct some of the processes that baron lead to understanding bail issues. Freud argued that humans ar born polymorphously perverse, the idea that any publication of objects could be a source of pleasure. go relief from stress observed in a child might be interpreted as simply the absence of emotional pain, on a deeper level, re-attachment and physical closeness to a caregiver after prolonged time interval should result in a pleasurable experience. Setting aside for the moment the sexual aspects of Freuds theory, the basis of his premise remains one of the human data link that is gained through some form of physical cont represent, be it obtained from others or themselves. (Stevenson, 2001)I n the early(a) 1950s, Harry Harlows famous study of rhesus monkeys to determine attachment relationships demonstrated that infant rhesus monkeys raised in isolation, preferred the comfort of a cloth-covered surrogate mother to that of a wire-mesh surrogate with an attached feeding bottle. Harlow wished to broil the traditional view that affection and motherinfant attachment was based on food, and his experiments had clearly demonstrated that the foundations of attachment were not associated solely with the need for nourishment. A more important facet of human nature was that the profoundly meaningful act of physical intimacy plays a slap-uper role in the health of an infant than nourishment alone. (Vicedo 2009)However, Harlow was also breaking ground toward unders... ...ence of these children and their remarkable ability to positively adapt in the face of adversity, and although there are a number of unanswered questions in connection to the biological, cognitive, and social processes that are experienced throughout childhood, it is back up to know that with further study, this resiliency might be encouraged in the daycare setting. (Degnan & Fox, 2007)This report is but a brief overview of this topic and a great deal more research not included in this paper has been devoted to the biopsychosocial influences of genetic predisposition, parents, daycare providers, the daycare environment, and the many other factors that effect children that determine daycare. However, its encouraging to know that progress is being made in the development of a safe, healthy, and nurturing environment for our children at this most vulnerable age. Daycare and Separation Anxiety A Brief Overview Essay examples -- ChiNumerous advances led to Sigmund Freuds inspirational Stages of Psychosexual Development, and it was Freud that introduced a clear theory explaining the process by which infants develop into adults. The transition from the Oral, Anal and Phall ic stages begins to help us understand some of the processes that might lead to understanding attachment issues. Freud argued that humans are born polymorphously perverse, the idea that any number of objects could be a source of pleasure. While relief from stress observed in a child might be interpreted as simply the absence of emotional pain, on a deeper level, re-attachment and physical closeness to a caregiver after prolonged separation should result in a pleasurable experience. Setting aside for the moment the sexual aspects of Freuds theory, the basis of his premise remains one of the human connection that is gained through some form of physical contact, be it obtained from others or themselves. (Stevenson, 2001)In the early 1950s, Harry Harlows famous study of rhesus monkeys to determine attachment relationships demonstrated that infant rhesus monkeys raised in isolation, preferred the comfort of a cloth-covered surrogate mother to that of a wire-mesh surrogate with an att ached feeding bottle. Harlow wished to dispute the traditional view that affection and motherinfant attachment was based on food, and his experiments had clearly demonstrated that the foundations of attachment were not associated solely with the need for nourishment. A more important facet of human nature was that the profoundly meaningful act of physical intimacy plays a greater role in the health of an infant than nourishment alone. (Vicedo 2009)However, Harlow was also breaking ground toward unders... ...ence of these children and their remarkable ability to positively adapt in the face of adversity, and although there are a number of unanswered questions in connection to the biological, cognitive, and social processes that are experienced throughout childhood, it is encouraging to know that with further study, this resiliency might be encouraged in the daycare setting. (Degnan & Fox, 2007)This paper is but a brief overview of this topic and a great deal more research not in cluded in this paper has been devoted to the biopsychosocial influences of genetic predisposition, parents, daycare providers, the daycare environment, and the many other factors that effect children that attend daycare. However, its encouraging to know that progress is being made in the development of a safe, healthy, and nurturing environment for our children at this most vulnerable age.

Policing and the Constitution

The Fourth Amendment of the United States soulfulnessality states Prohibits unreasonable searches and seizures and sets out requirements for search blurbs based on probable cause. This amendment impacts law enforcement because police need a warrant to make arrests and searches. This is not applicable if the officer has first-hand knowledge of an event and the leaven is likely to be destroyed or the subject will abscond if time is taken to get a warrant. If a warrantless search is made by the police that should look at been made only after a warrant was issued, then all knowledge extend toed by that evidence is not allowed in testimony.The Fifth Amendment of the United States Constitution states Set out encounters for indictment by grand jury and eminent domain, protects the right to due process, and prohibits self-incrimination and double jeopardy. This means that the officer does not determine purity or guilt. She or he only determines probable cause of belief of guilt. Also , an officer cannot force a person to bear witness against himself. If a person is tried and a verdict is given, that person cannot be tried again. Accused persons cannot be forced to say boththing.Eminent domain is the power of a administration to take private property for unexclusive use, usually with compensation paid to the owner. The Sixth Amendment of the United States Constitution states Protects the right to a fair and speedy public trial by jury, including the rights to be notified of accusations, to confront the accuser, to obtain witnesses and to retain counsel. This means the subject has the right to counsel before, during, and after questioning. Should the subject request the presence of an attorney, questioning should cease until counsel arrives. seeming cause is one of the fundamental protections built into the criminal justice system by the founding generation of the United States. Probable cause is the standard by which an officer or agent of the law has the grou nds to obtain a warrant for, or as an exception to the warrant requirements for, making an arrest or conducting a personal or property search, etc. when criminal charges are being considered. This term comes from the Fourth Amendment of the United States Constitution.The exclusionary rule is a rule in which any evidence that is obtained in violation of the accuseds rights under the Fourth, Fifth, and Sixth Amendments, as well as any evidence derived from flagitiously obtained evidence, will not be admissible in criminal court. The exclusionary rule has been controversial for decades because many people believe that it is unconstitutional and not helpful the finding the truth in criminal proceedings. The name fruit of the poisonous tree is thus a metaphor the poisonous tree is evidence seized in an illegal arrest, search, or exam by law enforcement.The fruit of this poisonous tree is evidence later discovered because of knowledge gained from the first illegal search, arrest, or int errogation. The poisonous tree and the fruit are both excluded from a criminal trial. The fruit of the poisonous tree doctrine is an offspring of the exclusionary rule. The Miranda rights, also cognize as Miranda warning, is a warning given by police in the United States to criminal suspects in police custody before they are interrogated to keep abreast the admissibility of their statements against them in criminal proceedings.Your Miranda rights are your rights as per being under arrest. If you are not under arrest they may detain you, but cannot lock you up unless by reasonable evidence they can prove that you are guilty of the crime in which they would more than likely arrest you. Questioning is not a reasonable excuse to lock you up without circumstantial evidence. They do not need to notify you unless they search your property, or person in which they would need a warrant and also do not need notification with accurate evidence against you. Your Miranda warning reads as follo wed You have the right to remain silent.If you give up that right, anything you say can and will be used against you in a court of law. You have the right to speak with an attorney and to have an attorney bear during questioning. If you so desire and cannot afford one, an attorney will be appointed for you without charge before questioning. An arrest is the taking into custody of a citizen for the purpose of detaining him or her on a criminal charge. Frisking is a search of a persons outer clothing wherein a person runs his or her men along the outer garments to detect any concealed weapons or contraband.A stop takes place when a law enforcement officer has reasonable suspicion that a criminal activity is about to take place. An interrogation is the direct questioning of a suspect to gather evidence of criminal activity and to try to gain a confession. A custodial interrogation occurs when a suspect is under arrest or is deprived of his or her freedom in a profound manner. A read ing of the Miranda warning is only required before a custodial interrogation. An interrogation is when you are not in custody, and a custodial interrogation is when you are in custody.

Motivation and Emotion Essay

MotivationThe process by which activities ar started, directed, and continued so that material or psychological needs or wants are met. Came from the Latin word movere which means to move Two Kinds of Motivation1. Intrinsic Motivation occurs when people act because the act itself is satisfying or rewarding (e.g. charity). 2. extraneous Motivation occurs when people receive an external reward for the act (e.g. money). Approaches to Motivation1. Instinct Approach proposes that some human actions may be motivated by instincts (e.g. m other(a)ly instinct, survival instinct). 2. Drive reduction Approach when an organism has a need, the need leads to psychological tenseness that motivates the organism to act fulfilling the need and reducing the tension (e.g. residuum). 3. Arousal Approach a person has an optimal level of arousal to maintain (sensation elatekers). 4. Incentive Approach an external stimulant drug may be so rewarding that it motivates a person to act toward that stimulus rather than another stimulus or to satisfy a drive Maslows Hierarchy of necessitate (Abraham Maslow)Self Determination Theory (Edward Deci & Richard Ryan)Biological Basis of HungerLateral Hypothalamus gives off the biological feeling of hunger. Ventromedial Hypothalamus causes a person to feel full.Digestive form the stomach and intestines send nerve and impulses to the brain to recognize that they are already full. Glucose it is what pabulum is converted to also called blood sugar if the glucose is low, it increases a persons hunger, if it is high, it decreases it. What motivates you to take in?the most common reason why people eat is due to stress and problems, other reasons may be of culture and tradition since other foods which are not considered edible in one country is considered a delicacy in another (such as insects). Eating Disordersgroup of condition delineate by abnormal eating habits that may involve either insufficient or excessive food intake to detri ment ones physical and mental healthAnorexia Nervosa a condition which reduces eating to a point that a heaviness loss of 15% below the ideal body weight or more occurs (under eating). Bulimia Nervosa a condition in which a person develops a cycle of binging or overeating enormous amount of food at one sitting, and purging or deliberately vomiting after eating (overeating). Causes of Eating DisordersThese include depression, substance (drug) abuse, family history (heredity), difficult relationships with family and friends, stress, being overly concerned with being slim. Warning Signsthese are the signs that could result the person to have an eating disordermissing mealscomplaining about being fatrefusing to eat at restaurantscooking feasts but not eating the food preparedrepeatedly checking weightEmotion the feeling aspect of consciousness and include physical, behavioral and subjective componentsPhysical increase in heart rate, rapid breathing, dilation of pupils, dryness of m outh, fidgeting Behavioral facial expressions, body movements and actions Subjective kindle, fear, happiness, and sadness James-Lange Theory real by William James and Carl Lange states that a stimulus creates a physiological response that then leads to the labeling of the emotion event arousal interpretation emotion I see a snake muscle tenses, heart races feel nervous and scared Canon-Bard Theory developed by Walter Canon and Philip Bard states that emotions are felt primary given a specific stimulus followed by a physiological change event simultaneous arousal and emotionI see a snake feel nervous and scared muscle tenses, heart races Lazarus Theory developed by Richard Lazarus states that a person decides what to feel depending on how he interprets an instigating stimulus or event event thinking simultaneous arousal and emotion coworker gets promoted think that you should have been the one promoted feel bitterNegative Emotionsfearangerguiltdepressionhorrorpridejealousyenvyregr etsadgriefself-pityanxietyresentfuldenialHow to become happy lasting happiness does not come from successtake control of your timesmileseek activities that engage ones skillsget movingget necessary sleepprioritize relationshipsfocus beyond the selfmake a gratitude journalnurture your spiritual self

Leadership and Management in Healthcare Essay

There is an increase in societal changes and demands in the treat profession today. It is vital that nurses keep up to date with what is happening in their profession. This is attainable by becoming a member of professional organizations (American Nurses Association, 2014). The three major categories of treat organizations include national, state, and international. These professional nursing organizations have large memberships and maintain state and national links that servicing increase the knowledge of its members regarding current trends in legislation, employment, and clinical practices. The purpose of this paper is to discuss professional organization in the nursing industry, discuss how nurse leading can use professional nursing organizations to maintain actions in the nursing and health c ar industry.Selected Professional Organization Nursing organizations keep nurses aware of the current trends and politics that impact the nursing profession. A fundamental part of the American Nurses Association, the Florida Nurses Association (FNA) is categorized within the state level that supports education, research, and assistance to nurses in need. FNA has been a great advocate for nurses from all areas of force (Florida Nurses Association, 2014). FNA is known as the political watch dog for nurses and health care and has an influential presence in Tallahassee. Its main goal is to protect the privileges and rights of nurses and make for certain that the voice of nurses is heard at the capital (Dandurant, 2012).Current Political IssuesThe use of the titleDoctor among nurses with Doctorate Degree in Nursing Practice (DNP) is wiz current issue addressed through FNA. Such issue is one of the most tackled issues among the medical group who is campaigning against doctoral nurses to shun away from duty themselves as doctors. As stated by the medical group, DNPs should give the public and their patients explanations regarding their status otherwise will face cr iminal charges as they are not medical doctors (Florida Nurses Association, 2014). The Florida Medical Association has brought this controversy to legislative level known as State Bill 612 sponsored by Senator Bill Galvano. FNA Lobbyists aim to reverse this bill and view this as a diversion to legislators in the Florida health care plans.Professional Organization and Political enactmention In advocating for nurses and nursing, it is vital that leaders stay up to date of the political issues. Nursing organizations lobby legislatures and U.S Congress regarding significant issues that impact nursing. Advocating for increased nurses in the Patient Protection and Affordable Act is a good example. It is essential that everyone is knowledgeable about health and politics (American Nurses Association, 2014). Education is beneficial and plays a vital role through this process. It can be done through newsletters, media campaigns, e-mails, telephone calls, internet, and publications.Maintaini ng Awareness of Political ActionStaying current with the health care policy is important in protecting the nursing practice, its scope, as well as the domain which nurses work (Gallager, 2010). Hence, safety and quality, nursing care will be continuously improved. FNA keeps nurse leaders informed of legislative issues much(prenominal) as nursing shortage, staffing ratios, safety in the work environs, and patient advocacy. Through professional organizations and meetings, leaders will be cognizant of information as it relates to the state and national level of health care. It is critical to have a voice in nursing issues.In order to achieve it, one has to be wide awake in the professional organizations, stay aware of all levels of policy development, and works in collaboration with various organizations in the interest of nursing. In order to help ensure that policy enhances good health care,nurses need to play an active role in the development and modifications in health policy (D andurant, 2012).Conclusion get together a professional organization is vital in ones professional growth. Health care policies and laws impact not only the nurses work environment but the patients and their safety as well. The core of health policies is safety and quality care. It is essential that nurse leaders are knowledgeable regarding policies as it relates to nursing for a successful lobbying for the professionReferencesAmerican Nurses Association. (2014). Member benefits. Retrieved from http//www.nursingworld.orgDandurant, K., (2012). Nurses influence health policies. Seacoastonline. Retrieved from http//www.Seacoastonline.comFlorida Nurses Association (2014). About FNA. Retrieved from http//wwwwfloridanurses.orgGallager, R., (2010). Quality is not an irreconcilable difference. Nursing management,4(8).18-20.

History of Psychological Profiling Essay

In the early 19th century, when astronomers timed the passage of stars overhead, they noticed that they all came up with different results. They chalked these idiosyncratic differences up to differences in what they called the personality of the eye. Even as far back as the mid-1800s, distinguished scholars were championing the whole person as a unit of study. From that point forward, individual psychologists began to think personality and behavior differently.Sir Fancis Galton (1822-1911)Sir Francis Galton (1822-1911) may properly be called the first practitioner of psychological testing. It has been said that he originated mental tests, and assumed that intelligence could be heedful in terms of a persons level of sensory capacity-the higher the intelligence, the higher the level of sensory discrimination. Galton also began a long office of research on mental imagery, much of which included the first extensive enforce of the psychological questionnaire.Sigmund Freud (1856-1939 )For Sigmund Freud (1856-1939), founder of the psychoanalytical movement, personality consisted of the ID, the Ego and the Superego, all of which he believed guide our behavior to an extent. During the 1920s, psychoanalysis substantial as a theoretical system for understanding all of human motivation and personality, not just a treatment for the mentally disturbed.William James (1842-1910)William James (1842-1910), often considered the greatest American psychologist, argued that human behavior was the result of hereditary, habits and/or instincts. Still considered a major section to psychology, The Principles of Psychology was published in 1890, to both acclaim and condemnation, yet remains one of the most widely read give-and-takes in the field.James Mckeen Cattell (1860-1944)A contemporary of William James, James McKeen Cattell (1860-1944) is credited with influencing the movement in American psychology toward a more practical, test-oriented approach to the study of mental proc esses. The theme of all his research was the trouble of individual difference.Alfred Binet (1857-1911)Although it was Cattell who coined the term mental test, it was Alfred Binet (1857-1911) who developed the first truly psychological test of mental ability in 1905 to predict school performance. That test is appease in use today as the Stanford-Binet Intelligence Scale.John b. Watson (1878-1958)At the same time, John B. Watson (1878-1958) was founding a new trend in psychology-the behaviouristic movement. Although he began his career with the study of animal behavior, he ended it by studying consumer-buying behavior. Watson exerted a major impact on advertising in the U.S. with the application of behaviorist principles, which can still be easily seen and heard in commercials and ads today.Carl Jung (1875-1961)Although once heralded by Freud as the heir apparent to the psychoanalytic movement, Carl Jung (1875-1961) came to differ with Freud on the direction of the forces that inf luence the human personality. Jung believed that our behavior was not exclusively shaped by our past childhood experiences, but by our forthcoming hopes, goals and aspirations as well.B.F. Skinner (1904-1990)Behaviorist B. F. Skinner (1904-1990) argued that all behavior, except verbal behavior, was merely the correlation between a stimulus and a response. He developed a program for behavioral control of societies, and more than anyone else is responsible for the large-scale use of teaching machines and techniques of behavior modification.Prior to World War I provided peculiar(a) attempts had been made to measure personality. For example, in the late 19th century, a German psychiatrist had utilise what he called a free-association test, in which patients responded to stimulus wrangling with the first word that came to mind.During World War I, the U.S. army wanted to know which of its recruits were highly neurotic. Psychologist Robert Woodworth constructed the Personal Data Sheet , a self-report instrument that asked recruits to indicate the neurotic that traits utilize to them. Although the Personal Data Sheet saw little use during the war, it was the prototype for much of the personality profiling currently in use.Raymond b. Cattell (1905-1998)Then in 1950, Raymond B. Cattell (1905-1998) suggested that the commutation problem in personality psychology was the prediction of behavior. Cattell argued that traits were the central variables in personality and could be divided into three general categories dynamic traits-those that set an individual into action to accomplish a goal ability traits-which concern the individuals effectiveness in reaching a goal and temperament traits-which were the stylistic aspects, like dispositions, moods, and emotions.Ground breaking work was done during the 1960s by Dr. Robert Guion in the field of personality testing within the workplace, much of which is reflected in his book Personnel Testing (McGraw-Hill 1965). Dr. Guion focused on testing candidates for employment as a basis for predicting their probable fit in the workplace.During the 1970s personality testing became increasingly accepted as an invaluable resource to many employers when selecting employees for hire or promotion. Unfortunately, due to the costs typically associated with these instruments and their administration, the use of personality testing instruments was limited to larger organizations and usually only for upper management or key positions.David p. Pearson 1927-presentIn 1978 Dr. David Pearson became one of the first in his field to produce a software program program that could perform a behavioral evaluation of an individual, without requiring the administration by or assistance of a psychologist or behavioral scientist. Since their development, evaluations of this type have proven to be invaluable to thousands of organizations world wide when selecting employees for hire or promotion.Today, everyone from psychologists, coun selors, teachers and human resource managers in government, education and industry, uses psychological or educational evaluations. There is scarce a person over the age of ten who has not taken at least one such test in their lifetime, whether it was an achievement test, an IQ test, a personality evaluation, or a measure of aptitude in a particular field. The key reason for the increase in test use over the last 75 years is that ethically correct tests are more reliable and accurate than subjective discretions, which often function as filters when we prize and observe others.This very human habit was considered by William James back in 1860, in a frequently quoted passage from The Principles of Psychology. You see the little lines of partitioning running through the character, the tricks of thought, the prejudices, the ways of the shop, in a word, from which the man can by-and-by no more escape than his coat-sleeve can suddenly fall into a new set of folds (pg. 79). Even the bes t interviewer can fall prey to unconscious biases, personal beliefs, stereotypes and other distractions that leave objectivity subject to error. Well-developed tests can service even the most experienced and knowledgeable hiring professional construct a fairer and more accurate picture of an individual, increasing the likelihood that they will hire the salutary person for the job.But testing should never be used in a vacuum. As Robert Guion says, Testing should not be the instrument of decision. It should be used as a flag that either agrees with or contradicts your impression about a person. At MindData we agree that tests can never replace professional judgment entirely. Rather, they should serve as one source of information to assist in making accurate and fair decisions when hiring and promoting.

Death of a Salesman: Discuss the importance of dreams in the play Essay

In Death of a Salesman, there atomic number 18 salwaysal types of imagines that argon evident. These argon the expects and ambitions of the characters, daydreams fantasies and memories and national and cultural dreams, such as the American inspiration. Dreams are a real substantial part of the diarrhea. They motivate the characters into their actions and explain their behaviour both in the knightly and the real time that the play is set in. The dreams also modify the way that the whole play is structured.The play is set in the time after the American Dream had started to fade. This is important, because Americans no longer commitd in it. Willy found it stiff to accept that his sons didnt believe in what he had believed every last(predicate) his cogniseliness. The American Dream affected all Americans when Willy Loman was younger, and even though Willy fell foul of the system, he was very much affected by it when he was a young man, and it is clam up with him. The Ame rican Dream was an ideal, which showed the longings of people who deprivationed to break new ground in a developing country, to earn and save their money and enjoy a comfortable lifestyle and to dress for themselves.The important factors of the American Dream, were having the top hat of every matter, being successful and popular, having money to spend, and the ideal of rural living close to nature, as head as owning your own business. Consumerism was very much linked to this. Advertising was being used for the very first time, on billboards, radio and even television. Mass labor enabled wider availability, and salesmen were being used less and less as people bought on credit at nation-wide stores.Some people managed to be successful within this guild. Others suffered from change magnitude pressure to succeed and a timbreing of inadequacy and disappointment if they were non earning enough and are therefore were unable to buy the best of everything. Capitalist society also le d to people being laid off when they were no longer financially useful, as lapses to Willy in the play. These are all very important ideas in Death of a Salesman. Willy suffers from the new society and gets angry when the fridge breaks repeatedly and he can non afford to simply replace it. To Willy it is important that he has the best of everything and it is very important that he is successful and popular and he refers to this several times during the play.Hes liked, but hes not strong liked.Willy not only wants to be the best, he wants to be respected. His language tells us that he does not think very highly of the person that he is talk of the town astir(predicate). He is kind of condescending. The recurrence of consumer goods in the play, such as the car and fridge, tell us that these things are of great importance to Willy, because they are part of his loving standing. However, these things are not so important to Linda. She is more concerned about Willy and her sons. Mat erial objects do not matter to her, she is too worried about Willys happiness.All the male characters in the play are affected by the American Dream and feel the pressure to succeed. Willy and ingenious, particularly, strive towards something that would not necessarily ever make them happy in life. Biff questions the American Dream and check intoms to rebel a move onst it. He wants a transparent life, because he has seen what the American Dream has done to Willy and he has never settled into anything, because of this. He doesnt want to end up like Willy. Biff defies the American Dream in this way, because he doesnt want the objects that make up the lifestyle. The way of life around America generally, was very materialistic. People had to be seen to own everything.Each member of the Loman family has divergent hopes and ambitions, which have changed from the past into the present. Willy has a lot of hopes and ambitions, most of which are unrealistic and are in his imagination. He always had big plans for himself, and in one of his memories, we see him tell blessed and Biff his main ambition in life.Someday Ill have my own business, and Ill never have to leave home anymore.Willy is reassuring himself of his dream and that one day it will come true, rather than the boys. He talks of the future, and the use of the word someday instantly makes us feel that this is a dream. Willy wants to be the best and often expresses this in one of his dreams.Bigger than Uncle Charley.Charley seems to be the one person that Willy wants to beat and he is very competitive towards him. Towards the end of the play, Willy is still try to reassure himself that he is the best.I am not a dime a dozen I am Willy Loman.Willy still desperately wants to succeed and gain the respect of Biff. He uses an everyday phrase, and tries to reassure himself that he is not simply an everyday phrase or person. He is however, beginning to go through up hope and it is sinking in that he is nothing s pecial.Biff has very different dreams to Willy, because he is laborious to break the mould that Willy has created for him. Biff did try to do what Willy wanted him to in the beginning, but he loses respect for Willy and his dreams change.I spent six or seven years after high school trying to work myself up.Biff did this for Willys sake, to prove himself to Willy. Biff talks in past tense, because he is no longer trying to build himself up, to prove himself to Willy. Biff feels now, that because he hasnt done what was expected of him, he has wasted his life.Ive always do a point of not wasting my life, and every time I come backhere I know that all Ive done is to waste my life.Biff feels that he has wasted his life when he goes home, because Willy makes him feel this way, whereas, in reality, Biff hasnt been able to settle down.Happy happily accepted the case that Willy created for him, because he was never very ambitious, and it suited him. Happy has been quite successful, and has many of the things he always wanted. However, he has found that not everything is as good as it seems when you dont have it.But then, its what I always wanted. My own apartment,a car, and plenty of women. And still, goddammit,Im lonely.Happy has got what he wanted, but he realises that once you have everything you want its not the same, and if you dont have some one to love, you get lonely. He realises that people are what matters, not objects, yet at the end, he moves away from this again. Happy swears, because he is trying to convey to Biff his point. Happy follows the American Dream and often thinks of him and Biff having a company of their own.The Loman Br another(prenominal)s, heh? Thats what I dream about Biff.Happy wants his own business, as did Willy, but he wants it with Biff. He asks Biff a question, because he wants Biff to reassure him that his dream is the right dream.Linda Loman is a simple character, and is, above all else, loyal to Willy and his hopes and ideas. She desires only to be happy with what she has, and she wants Willy, Biff and Happy to be prosperous, content and pleased with what they have achieved. She has never fully understand Willy or her sons, and their desire for freedom away from the city bemuses her. She would like to be free from financial worry, and sees her life in the city, not anywhere else. Lindas role is to portray the typical American woman. She is faithful to her husband and stays at home to look after the family. She fits in with the American dream, which is shown in the play.The hopes and ambitions of the characters are not all very realistic. Linda is the realist in the family, and agrees with Willy to keep him happy. The characters all live their lives around their hopes and ambitions. They treat others as if they should have the same hopes and ambitions as them. Some of the dreams of the characters are very important to them, and this is because these dreams are the only way that they can escape their rea lity. They are unhappy, but these dreams make them happy.Biff significantly changes his dreams and ambitions over time. When he was young, he wanted to be like Willy and respected Willy a great deal. When Biff learns that he has flunked at school, he goes to see Willy, who is away on a business trip, and get winds him with a young lady. This destroys Biffs image of Willy as his mentor and loving father. Biff never recovers from this, and afterwards, rebels against Willy and all that he has been in Biffs life.The other characters do not change their dreams as significantly. Happy realises that he is stuck in a dead end job, but he cannot escape, and does not wish to do so, because he is comfortable where he is. Linda still has her dreams although she no longer strives to achieve them, because she has realised that her sons now lead their own lives. Willy still wants to be the best, and finds it very hard to accept that he is growing too grey-headed for his job.At the end of the pla y, Willy commits suicide, and at his funeral, Biff saysHe had the wrong dreams. All, all, wrong.Biff assumes that Willy had the wrong dreams, whereas, Willy had the right intentions, he merely aimed too high. Biff is convinced that his dreams are the right way of life, and that Willy was selfish and living under an illusion. Biff uses the word wrong, which leads us into believing that Willys dreams were in fact wrong, although we know that Willy was just a victim of the American Dream.Dreams have a big impact on the structure of the play, as we see Willys dreams and memories acted out before us as if they were flashbacks in a film, they are indeed flashbacks in Willys life. Willy is sixty, and as he gets older, he remembers separate of his life in these flashbacks. He is reminiscing back to the past, wishing that he was still there. These flashbacks are cleverly used to explain present events, such as wherefore Biff no longer respects Willy.The play centres on Willys dreams and fan tasies. They are a very important aspect of the play, and because of this, we are warned when one is coming, because the play can be very difficult to understand without these warnings. All of the action takes place in Willys house and yard and in various separate he visits New York and Boston. There are only two acts and no scenes. Scenes are usually used to distinguish between dreams and reality, whereas in Death of a Salesman, Miller did not want this distinction. Whenever the action is in the present, the actors take note of the imaginary wall-lines, entering the house only through its door. But, in scenes of the past, these boundaries are broken, and the characters enter or leave by stepping through a wall on the forestage.When Willy is about to have a dream or fantasy, we are made aware of this, when a flute plays a melody. This is an ironic reference to Willys father, who played the flute and travelled the country, with his family in his wagon, selling flutes he made on the w ay. The light dims on the stage, and the dreams are accompanied by appropriate music, to help the audience to discover what frame of mind the dream is in. When Willy is with the woman, raw, sensuous music is playacting in the background, to set the scene.The flashbacks that we see clarify what is happening in real time. Without them, we would be unsure of what is happening. The effect of seeing them is that instead of wondering what is going to happen next, we begin to wonder what has happened in the past to make the Loman family like they are. We particularly wonder this before we find out that Biff caught Willy with the woman. Before we see this flashback, we are very uncertain of what caused Biff to lose all respect for Willy, although we have an idea from conversations near the beginning of the play.Linda It seems theres a woman (she takes a breath as)Biff (sharply but contained) What woman?Linda (simultaneously) and this womanBiff is evidently very worried about Linda finding out about something, although at this stage, we are unsure what it is yet.Willy is getting older, and he really doesnt want to. As he gets older, he reminisces back to the past, wishing it was still then. Willys flashbacks reveal to us how the characters relationships with each other have changed over time. We therefore see them differently in real time, because we see things that they have done, and it changes our perception of them. When we find out that Willy slept with a woman when he was on a business trip in Boston, we change our view of him. Before, we viewed him as lonely, getting old, and reminiscing about the old times. When we found out that he slept with the woman, we just see a man who is desperate to be successful, although he is too old to ever be successful. He slept with the woman to boost his sales, because he cannot accept that he will never be successful.Willy brought up his sons to believe that they were the best and that they could have anything that they ever wanted. Willys flashbacks in the main show the boys when they were younger, because Willy knew that they both respected him and looked up to him as their mentor in life. Biff and Happy are both very confident because Willy brought them up to believe in themselves.When Biff steals a football, in one of Willys dreams, Willy automatically jumps to his defence. Because of this attitude, Biff and Happy strive to be the best they can in life and are neurotic about how successful they are to please Willy, although all of them know that they are misleading each other. In real time, Biff is trying to tell Willy that he went to jail when he was away for three months. Biff gets very angry, because he has realised that they cannot accept the truth, and he no longer wants to live his life as a lie.When we do see events that happened in the past, we have to bear in mind that we see them as Willy remembers them. Willy is getting quite old, and has been delusional for his life. Willy never saw e vents very accurately, because he always wants the best for himself and his sons. He distorts events and often exaggerates or completely invents them. In Willys first dream, everything seems to be everlasting(a) because Willy wants to think that his sons respected him and missed him when he went on business trips. He also recalls that he felt guilty, when he saw Linda mending stockings, because he cannot give her new ones, but he gave the woman that he slept with new ones. In Willys second dream, he is recollecting when Biff discovered him with the woman. He remembers this properly, because it was an awful thing to happen to him. He was shocked and distressed, which helped him to remember events correctly.Willy often remembers things as he would have liked them to happen. He wants to be the best, respected and successful. This is reflected in his dreams, because he remembers things as he wishes they had happened. Willy is still being delusional about his life, because he cannot acc ept the truth. Willy has trouble accepting that he wasnt successful and does not have the peril to ever be successful, because he is too old, and his career is over.Dreams are important in the play for many different reasons. The dreams in the play convey different ideas about the characters. We see the characters in real time and can only truly understand them when we see past events. We see how the American Dream affects the characters, how their hopes and ambitions affect them and how past events affect them through flashbacks. Miller is trying to make a point that we live in a society that encourages us to have dreams that are sanitary beyond our means, and are unachievable, rather than realistic dreams.All of the characters in the play have been affected by their dreams and the dreams of others. Without dreams, human life would be awful, because we all need something to aim for, but our aims need to be realistic. Arthur Miller has effectively shown how our dreams can get out of hand, and do the people around us, as well as ourselves, more damage than good. The American Dream affected one generation a lot, until it was seen by the next generation that it was merely an ideal. Arthur Millers father immigrated to America, and soon found that the land of opportunity was not all it seemed.

Organizational Forms Essay

there atomic number 18 several types of organizational trunks that a business can choose from. Each form presents pros and cons that may or may not be suitable for a particular business. This report will review characteristics such as liability, income taxes, longevity or continuity, control, profit retention, location, convenience and burden for separately business form and how they differentiate from the different types of organization forms.Sole proprietorshipA sole proprietorship is the most(prenominal) common business form. A business is a sole proprietorship if it is not incorporated, meaning that a separate legal entity is not created for it. An advantage of forming a sole proprietorship is that it is the easiest and least expensive business form. a.Liability A sole proprietorship does not excuse the possessor from individual(prenominal) liability. If the business fails, the proprietor is trusty to the creditors and may lose personal assets. b.Income Taxes The winning s and losses of the business go through the proprietors personal tax return. This can positively or negatively strike the proprietor depending on what the profit and losses of the business are and what other sources of income the owner may study. c.Longevity or continuity If the owner dies the comp whatsoever cannot relate on.If the owner decides to leave the comp whatever, then the comp each will also cease to exist. d.Control In a sole proprietorship the owner has full control of the business. e.Profit retention The owner receives all profits in a sole proprietorship. f.Location When a business is a sole proprietorship the owner can move the business to any location. The simply fee may be if changing asserts or county and the business is operating under a trade name, then the owner will have to sacrifice the relatively small fee to operate as a DBA (Doing Business As). g.Convenience or burden There are not any extra burdens when operating as a sole proprietorship. The owner does not have to meet any special reporting or regulatory requirements. There are not any special tax requirements or restrictions. The business profit and losses are filed with the owners regular tax return. commonplace coalitionA cosmopolitan partnership is between two or more owners of a business that is not incorporated. a.Liability Each partner is held personally nonimmune for the debts of the business regard less of fault. b.Income Taxes Taxes are reported on each partners personal income tax return, so any profits do by the guild are treated separately from the individuals income, nevertheless included. c.Longevity or continuity of the organization A general partnership lacks continuity. If a partner leaves and his or her shares cannot be bought by the remaining partner, then the business must close. If a partner dies, their heir can be paid for the value of their share of partnership, but cannot continue with business.d.Control In a partnership control is equal between all the partners. This can be difficult when a company has many partners or partners that dont know each other. If a change is made without consulting with the other partners that can cause friction between the partners, so it may be best to include all partners in all decisions. e.Profit Retention Profit is distributed equally between all partners and so is any loss. f.Location A general partnership is fairly favourable to setup and move. There are not any special forms that need to be filed with the state or county to form a general partnership. There only has to be at least two people to make up the partnership. g.Convenience or burden Since there are not any special filings that need to be done for a general partnership, it is rattling convenient.Limited PartnershipA limited partnership is partnership that does not hold fast the partners personally liable for the business debts. a.Liability Limited partners are not held personally liable for the business debts. b.Income Taxe s All profits and losses are passed through each partners individual income tax return. The company does not pay taxes. c.Longevity or Continuity Limited partners can freely enter and leave the company. The company can continue if a limited partner leaves. d.Control In a limited partnership there are limited partners and general partners.The general partners manage the partnership. e.Profit Retention lolly are distributed to the partners based on their contribution and pass through to the partners, who in turn report the profits on their individual tax return and pay taxes at their individual rate. f.Location When a LLP is formed or if it moves, then it must comply with state filing requirements. A LLP must file a surety of Limited Partnership with the appropriate state agency. g.Convenience or burden A LLP can be convenient because it attract capital easily, it offers limited liability to partners, easy transferability of partnership, and pass-through taxation.C-corporationA C- co rporation or a privately held corporation is a company whose stock is not publicly traded. a.Liability A business owner is not personally liable for the company debts and is protected from lawsuits and judgments against the business. b.Income Taxes C-corporations are double taxed. The IRS taxes the company profits and tax any dividends paid to shareholders. c.Longevity or Continuity Even if the owner leaves or dies, the C-corporation being a separate entity can continue to go on. d.Control Management is shared between the shareholders.e.Profit Retention Profits are usually unploughed within the company and not distributed to shareholders. f.Location A C-corporation must follow state filing requirements in each state that it wishes to setup in. This can be very costly. g.Convenience or burden An advantage of a C-Corporation is that it provides the best protection for the owner against the company debts. A disadvantage is that it can be costly to establish.S-corporationS-corporations are a separate entity from the owner. It offers the owner limited liability, but the tax structure benefit of a partnership. a.Liability The owner an S-corporation is not held personally liable for any debts or judgments incurred by the company. b.Income Taxes In an S-corporation, the profits and losses of the company are passed through to the owners and shareholders and reported on their personal income tax returns and taxed at their individual rates. The company itself is not taxed.c.Longevity or continuity Like a C-corporation an S-corporation can continue on, if the owner leaves or dies. d.Control A board of directors manages the company through officers. e.Profit Retention Generally in an S-corporation the profits are passed on to the shareholders. f.Location An S-corporation must follow state filing requirements in any state that it wishes to setup in. g.Convenience or burden An S-corporation can be convenient, because it provides the owner and shareholders protection from co mpany debt and they save on paying taxes on profit, but it can be costly in setting up. Limited Liability lodgeA Limited Liability Company is similar to an S-corporation in that it offers the limited liability of a corporation, but the tax structure benefit of a partnership. a.Liability Owners and shareholders are protected from personal liability for the business debts and judgments. b.Income Taxes Profits and losses are passed through to the shareholders and filed on their individual income tax returns. c.Longevity and continuity An LLC can continue if a member leaves, but the LLC must pay the member the value of their interest. d.Control An LLC is managed by its members.e.Profit Retention Profits are passed on to the members. f.Location A LLC must follow state filing requirements for any state it wishes to setup in. g.Convenience or burden LLC offer a very flexible structure. It also has no limitations on the number and course of owners. It can be very expensive to form and beca use it is so new, it can be more complex.BibliographyBookBeatty, J. & Samuelson, S. (2007). Business Law and the Legal Environment metre Edition, 4e. Mason, OH Rob Dewey Web sitePerez, W. (2009). Protect Your Business Profits by Incorporating. About.com. Retrieved March 20, 2009, from http//taxes.about.com/od/taxplanning/a/incorporating.htm Corey Pierce, J. (2002-2004). Business Startup Where to Begin & How to Grow. Businessfinance.com. Retrieved March 22, 2009, from http//www.businessfinance.com/books/StartABusiness/StartABusinessWorkbookTOC.htm use Binteroffice memorandumtoOwnersubject Business organizationdate8/10/2013There are many different types of business forms. by and by reviewing them all, I have come to the conclusion that an S corporation will be the most beneficial to you company. An S-corporation is a separate legal entity and protects the owner and shareholders from personal liability and offers benefits with its tax structure. This memo will address issues that are important to you and the advantages provided to you by forming an S-corporation. You expressed concern regarding your personal liability and whether or not if the company was to be sued- you did not want to possibly lose all of your personal assets. With an S-corporation you are protected from losing your personal assets if a company is sued for negligence by an employee or subcontractor.If the company were to default on debts, your personal assets are protected from creditors. Funding will also be fairly easy to obtain with an S-corporation. With an S-corporation, you will be able to sell stock in the company to increase capital assets to help with you expanding. You will be able to sell as much or as little of your companies stock as you wish, once a stock value is determined. An advantage to selling you companys stock beside the increase in capital is that you are also able to retain control of the company when issuing stock.The profit that your company earns will be distributed to the shareholders, but with an S-corporation, shareholders are only allocated the profit and losses equal to the amount of their investment. The profits and losses are passed through to each shareholder and filed on their individual income tax returns. The company itself is not taxed. Also, with an S-corporation, if you were to pass away, the company would have continuity. The company would not have to dissolve and you. The stock that you own in the company can be transferred to an heir or transferred by the sale of all or a portion of the stock. Based on these findings, I recommend you to form an S-corporation for your company.

Great Expectations so successful Essay

get through almost breaks down in relief when Magwitch allows him to go, I faltered, he is assuage but still shaken. His childish imagination shows, when Magwitch is picking his way through the graves, as if he were eluding the hands of the dead people, he imagines sincerely fearful physiques, that he will always relate to Magwitch and the events that have just taken dedicate. Pip has more childish thoughts, and his imagination runs wild, and he imagines the convict were the freebooter come to invigoration. His imagination makes the convict even more frightening to him.It gave me a terrible turn when I thought so, Pip is terrify by his own visions of the convict. Pip is very nai ve, I looked all around for the horrible young man, and could see no signs of him. Pip believes Magwitchs story and his invented character, and is genuinely scared of the young man, which intimidates Pip even more, as this threat will stay with him long after Magwitch is out of sight. The setting alm ost always symbolizes a theme in Great Expectations, and throughout the book sets a tone matched to the dramatic actions. The misty marshes are used to symbolize danger and uncertainty.Throughout the chapter daemon uses Pathetic Fallacy to give human traits to nature. At the beginning of the chapter the day is portrayed as raw, which gives the impression of it being a painful and disjunct place. Dickens then gives you strong images of the churchyard, bootleg place overgrown with nettles, this portrays the churchyard as uncared for, and that not many people venture there. Pips life outside of the churchyard, dark flat wilderness beyond the churchyard, is lonely and isolated, the wilderness is like Pips life which is lonely, and which does not have many people in it, he is uncared for, just like the churchyard.The sense of bleak isolation is reinforced by the low leaden line of the river and the description of the ocean which follows. The place is dark, bleak, and heavy. The sea is there almost as a lair, and a den. Savage lair, this is like a brutal animal attacking. Magwitch will come from such(prenominal) a lair, were other things are hiding, and waiting to attack to Pip, not solely now, but in the future as well. Pip is isolated in the graveyard, a burl or more from the church, Pip is along way from home and safety, there is nobody around to hear or help him.Even though there is the terror of Magwitch turning Pip over, a short way away is the church, which shows the contrast of holiness and serenity to the evilness of Magwitch. The marshes are depressing and dark, bleak wet flat, the marshes are welcoming for no one but animals. The scratching and stinging plants, brambles that bound the green mounds, shows that it is pain and misery that hold this place together. When the rains were heavy, or the tide was in, the marshes can be dangerous and life threatening.The marshes that were just a long black horizontal line are bleak and dark, and full of uncerta inty and danger. Dickens uses Pathetic Fallacy to describe the sky, just a row of long angry red lines he gives the sky the image of being angry and dangerous. Red lines and dense black lines intermixed, this a mix of red which represents danger, and black which represents death. Only two things on the marshes are tall and noticeable, the only two black things in all the prospect that seemed to be standing upright, everything else is flat and eerie like death.The beacon by which the sailors steered, this is a preindication to help prevent danger, which shows there could be some safety mixed up in all of the danger. Dickens shows signs of barbarity of the contempory penal system everywhere. A gallows looms over Pip, a gibbet, with some chains hanging to it this is a clear symbol of death and evilness. Everywhere Pip looks there are signs of death. In the solid of the novel as well as in this chapter, whenever Pip goes into the mists of the marshes, something dangerous is likely to happen.In the essay I have found that the convict is in the first place portrayed by Dickens, as a frightening though believable character, who inflicts terror, anguish, pain, and distress. Despite these points though, at the end of the chapter, when Magwitch is limping away, the proofreader feels some compassion for him. Magwitch is a very guarded person, and intrigues the reader, and makes them guess a lot of things about Magwitchs character. Pip is a small defenseless little boy, who is exposed and vulnerable to the dangers of the world. The reader automatically feels concern, and sympathy for him.As soon as the action starts between Pip and Magwitch, Magwitch is portrayed as the bad person, and Pip as the good, the reader automatically sides with Pip, and you follow his feelings and emotions right through the chapter. The setting helps create the dismal, eerie, and bleak atmosphere. The overgrown churchyard helps to create the perfect setting for what is going on in the chapt er, as it represents Pips feelings and emotions. Pathetic fallacy is found quite a lot in the chapter it is used to give human traits to nature, e. g. savage lair.Pips life and world is the microcosm of the chapter, and contains in miniature all the features of the larger structure (macrocosm). Dickens chose the themes of the convict and crime, as these represent dishonesty, law breaking, and wrongdoing. He chose these images of the inconceivable and violent behavior, as the readers of the time would have had very strong vies on these. He also uses symbols such as the gallows, which people also associate with mischief and law breaking. The theme of darkness and violence draws in the reader, and they become involved in everything that is going on in the chapter.Throughout the chapter Dickens uses different techniques such as the setting corresponding with feelings and emotions, and the great aspect of violence, to draw in the reader, and make them become more involved with the char acters, and almost feel what they feel. Dickens skillfully leaves the chapter as a cliffhanger, making me (the reader) want to read more. Zara Smalley Page 1 Show preview only The above preview is unformatted text This student indite piece of work is one of many that can be found in our GCSE Great Expectations section.

Numico

NUMICO The NUMICOs strategy is translated by product development with nutritional products for hospital and by market development with sport nutrition. Research and development had been an important activity in NUMICO which took care of baby food and clinical nutrition. NUMICO made many acquisitions in many countries. His strategy was establish on Medical Platform Marketing which is High spend on both R&D and marketingNUMICO bought General Nutrition Companies (GNC) of Pittsburgh (USA) in 1999 which allows NUMICO to take advantage of the distribution network of GNC Acquiring GNC was a level-headed move, it was reducing the competition and on the other hand it was enhancing the performance. As we saw it previously, NUMICOs strategy is translated by product development with nutritional products for hospital and by market development with sport nutrition which take to the diversification with altogether new markets and new products.We can see on this plan initials NUMICO positioning an d the new positioning of NUMICO when the purpose has been affected. To conclude, Numico diversified by buying European companies in the dramatic art of neutriceuticals and by going away from his principal activity. At first there is backward con unshakableation with crank materials manufacture which are food product for babies (milk, vegetables, meat, ) and nutrition solutions. The comp angiotensin-converting enzyments manufacture are plastic, packaging.Moreover, the R&D is provoke by baby food and clinical nutrition. There is a lot of options for a manufacturer. The horizontal integration include the more competitive product which is baby food, and after nutritional products, sport nutrition with completing capabilities like R&D and marketing. For forward integration, distribution step to the forelets are supermarkets, hospitals, specialized stores, In 1999, NUMICO acquired a corporation bigger than them in terms of production and revenue.When NUMICO bought General Nutriti on Companies (GNC) of Pittsburgh (USA) it was the largest manufacturer of nutritional product in the world with a stronghold in sports-nutrition market. Its characteristics show that GNC is a Star. NUMICO which is a cash cows becomes a Star thanks to this company. Moreover this acquisition allows a market penetration consolidation. Acquisition of new barteres removed from NUMICOs main business made NUMICO its own rival because NUMICO already had the presence in the market.There is a risk from the growth of the activities in the USA (change dollar euro) Moreover, sales of nutritional supplements were more sensitive to scotch fluctuations. Besides, their major revenue generator was still infant formula Thats why NUMICO failed this diversification Numicos star was infant product but due to lot of exposure in low produce rate countries their business was declining at an alarming rate. Numico should turn their infant product into cash cow by offering cost leadershipNBTYs success resu lts firstly, better strategy high margin / growth business Secondly, vertically integrated organization producer and distributor Lastly, Match between core competences NBTYs and Rexall It has allowed Danone to confirm in products for baby (Danone already detained Bledina) and to enter on the market of the medical nutrition. * With Numico the Group sharpened its wellness focus and becomes leadership of the baby and medical nutrition markets worldwide. * With Numico and Bledina combined, Danone is now Europes number one company for baby nutrition.Two specialities which play the role of shock absorber in times of crisis. The first one is solid because the parents dont save up on the food of their babies, the second is promising because of the ageing of the population. In 2007, the acquisition of Numico made Danone a world leader in baby and medical nutrition. At a time when many companies have their eyes on the health sector and hope to stake out positions, Danones exclusive focus on healthy food sets it apart. Numico was a natural choice, with its links to health, working out and quickening international growth. Danone

Human Migration Essay

forgiving beings migration is the doing by mess from one place to an opposite with the intention of settling temporarily or permanently in the juvenile location. The movement is typically over long distances and from one country to another, hardly internal migration is also possible. Migration may be individuals, family units or in large groups.Immigration is the movement of battalion into a country to which they argon not native in order to settle in that respect, particularly as permanent residents or future citizens. Immigrants atomic number 18 motivated to leave their native countries for a variety of reasons, including a lack of local access to resources, a desire for stinting prosperity, family re-unification, escape from prejudice, conflict or native disaster, or simply the wish to change ones surroundings.1. Build background about homosexual migration and types of migration. Explain to students that homophile migration is the movement of peck from one place in the world to another. Ask What argon around unlike types of human movements? Then tell students that pack move for many reasons, and that types of human migration take on internal migration despicable at heart a state, country, or continent external migration moving to a varied state, country, or continent emigration leaving one country to move to anotherimmigration moving into a new countryreturn migration moving back to where you came from mollifyal migration moving with each season or in response to labor or climate conditions2. Discuss multitude who migrate. Tell students that people who migrate parentage into several categoriesAn emigrant is a individual who is leaving one country to subsist in another.An immigrant is a person who is entering a country from another to make a new headquarters.A refugee is a person who has locomote to a new country because of a problem in their former homeHave students provide specific examples of each to demonstrate to a lower place standing of the differences between the leash terms.3. Brainstorm reasons for migrating.Ask Why do people move? What forces do you think drive human migration? Then explain to students that people move for many reasons and that those reasons are called impel factors and pull factors. Tell students that push factors include leaving a place because of a problem, such as a food shortage, war, or flood. Tell students that pull factors include moving to a place because of somewhatthing good, such as a nicer climate, to a greater extent job opportunities, or a let on food supply. Ask What effect does a regions economy climate, politics, and culture have on migration to and from the area? Have students brainstorm additional reasons for migrating, such as displacement by a natural disaster, lack of natural resources, the state of an economy, and more. The relatively permanent movement of people across territorial boundaries is referred to as in migration and out-migration, or immigrat ion and emigration when the boundaries crossed are international.The place of in-migration or immigration is called the receiver population, and the place of out-migration or emigration is called the vector population. There are two basic types of migration studied by demographers 1.Internal migration. This refers to a change of residence at bottom national boundaries, such as between states, provinces, cities, or municipalities. An internal migrant is someone who moves to a polar administrative territory. 2.International migration. This refers to change of residence over national boundaries. An international migrant is someone who moves to a different country. International migrants are further classified as legal immigrants, illegal immigrants, and refugees. Legal immigrants are those who moved with the legal permission of the receiver nation, illegal immigrants are those who moved without legal permission, and refugees are those crossed an international boundary to escape per secution.Jay Weinstein and Vijayan Pillai (2001) denote a third classification forced migration. Forced migration exists when a person is moved against their will (slaves), or when the move is initiated because of external factors (natural disaster or civil war). The distinction between internal and international migration is crucial because they happen for different reasons. Because structural barriers are more likely to stymy the mobility of a potential international migrant than an internal migrantinternational migration involves more administrative procedures, greater expense, and more difficulties associatedwith obtaining employment, accessing state services, learning a new language, and the likethe motivations behind international migration are commonly stronger than those behind internal migration (Weeks 1999).Why do people migrate?People have moved from their home countries for centuries, for all sorts of reasons. Some are pull to new places by pull factors, others find it difficult to keep where they are and migrate because of push factors. These have contributed to the recent movement of people here but are also the reason why people from here have emigrated to other countries. Over 80 gazillion people in the world have Irish blood 36.5 million US residents claimed Irish deriving in 2007. Historically some were transported or sold into slavery or left because of poverty, hunger, persecution, discrimination, civil war, unemployment and, more recently, simply for education and better jobs. Migrant numbers have risen rapidly in the last decade. In 2013 there were thought to be over 230 million international migrants.Pull FactorsMigrants are drawn increasingly to countries such as the UK and Ireland by the following factors Developed countries, or industrialised city areas within countries, draw labour from countries or areas where incomes are lower. International transport has never been easier and is cheaper than ever, relative to incomes. The telephone and network make it easier to access information. Falling birth rates in developed countries contribute to labour shortages and skills gaps. duplication people are required when there is rapid economic expansion. People are drawn to inactive democracies where human rights and religious freedoms are more likely to be respected. Many people in other parts of the world speak English.Young people move in order to get better jobs or improve their qualifications, including their language skills.Push FactorsNegative factors at home add to the reasons why people feel compelled to move.Lack of prospects for career advancementPoverty and low incomesHigh unemployment ratesPersecution and poor human rightsInternal conflict and warNatural disasters, climate change and famineTHE IMMIGRATIONThe immigration, as a decision made by a person is an act that occurs, because of some factors peculiarly in the under developed countries and the most important causes or reasons are mainly socia l reasons, politic reasons and economic reasons. For the root reason which is the social one , the underdeveloped countries know and suffer from crisis at the economic level, this factor leads the people to immigrates abroad in order togain money , and find a work. Also, poverty leads many people and pushes them to look for a work and gain money to solve their problems and pass their needs, but this isnt in stock(predicate) or easy to reach in their home country, so that they choose to travel abroad where the work is available and the cost of living isnt rising, and where they can improve their social situation.For the second reason, which is politic, and as we know, in some countries especially the underdeveloped one there is some civil wars between the citizenship, this fact means that there is no peace in that country and automatically we know that when there is no peace there is no normal life, because when the war start it damaged anything and everyone who is in front of it , and because of all that some people choose to travel abroad and avoid any trouble caused by the war. At least, and for the third reason, which is the economic one, the most underdeveloped countries suffer from the low salaries that the workers get, which push many of them to think of the immigration.Also, those countries dont afford for all the people enough jobs especially for the youngers that are considered as new comers to the job market where they shocked when they discover that there isnt enough jobs for them and so that their decision will be surely to travel abroad or to immigrate definitively . But the most dangerous problem is that someyoungers travel even if they have high degrees in different domains and this will leads those countries to fall in the problem of BRAIN DRAIN, so that their immigration could be a great loss for their countries, especially in a time where there countries are in a great need for their knowledge.Finally, and in my opinion I think that every under country must afford enough jobs, especially for the Youngers those that are considered as the future of the country, and try to reduce the social problems and then stop the immigration.

Great Expectations Paper Essay

When an soul enjoys individual else, it is difficult to let the somebody go or accept his/her return, be puddle of the poor decision that one person make to consecrate his/her love one. However, since the person al mend left, is it worth the pain and agony in the end to accept that person into the tolerate individuals life once again? In his straight-laced Literature figment, Charles Dickens satirizes the Victorian Era multiple terms within Great Expectations. For example, in the 1800s the masculine class were the regulators of the family and werent aggravated by women, precisely in this novel the females obtain the upper position, care how Mrs. Joe overpowers Orlick.Charles Dickens named the novel Great Expectations, because its means that an individual is positive that something significant will occur with no warning if the individual wants it bad luxuriant, but in English Victorian society, achieving expectations meant that someone was destined to collect vast sums of w ealth and success. Throughout fritters three dresss in the novel Great Expectations, Charles Dickens utilizes the character of Joe, who out of compassion and sympathy demonstrates that suffering is a release one is impulsive to endure for the love of some other individual, and how this idea changes what places views, personality, and set be at the end of his high expectations.During scalds first do of expectations, Joe explicates that he suffers greatly because of Orlick, Mrs. Joe and polish off, but only wishes to steer bit in the right direction and to confuse given enough love to change Pips views and expectations. First, Orlick takes Joe by surprise when he starts to drive angry and jealous of Pip and disunites him No favoring in this shop. Be a existence(15.65), but because Joe wants no trouble he lets him require the day off which makes Mrs. Joe terribly angry. Additionally, when Orlick offends Mrs. Joe, Joe defends her even though she was mad at him, because he loves her and is willing to suffer through Orlicks harsh words. Pips troublesome behavior at the table is brought to attention when Joe states, You and me is always friends, and Id be the last to tell upon you, any timeBut much(prenominal) as a most uncommon bolt as that(2.8) Pips actions got Joe in trouble firearm he was trying to help Pip, because the helpful advice made Joe ignore Mrs. Joe and which made him have to face consequences such as being pounced on and knocked in his head for a little while against the wall behind him (2.8).Also, it expresses how Joe dealt with Mrs. Joes and Pips spiteful behavior all because he cared for them and was sympathetic to all people. Pips behavior shows readers that as a baby he didnt have any expectations but eventually set the bar higher which was not what Joe truly cute to happen. This helps readers project how having sympathy and a neat heart doesnt always payoff at first, but last mentioned lets people become the best of frie nds in the long run, like Pip and Joe. While sitting by the warm fire at night Joe explains to Pip that When he got acquainted with his sister, it were the talk how she was bringing him up by hand. And how small and flabby and mean he was and how he would have formed the most contemptible opinion of himself self (7.38) which makes Pip start to cry because he felt ashamed by how he acted, but grateful that Mrs. Joe and Joe stayed with him.At that time Pip, a commoner, didnt care about anyone and just wanted to do what he wanted, although it made him look bad and unkind. In the long run Pips disobedient attitude and Joes loving heart was worth it because he and Joe became best friends which was held together by a strong bond of love. Lastly, Joe was affectionate and loving towards Pip even when Pip was cruel to him which shows readers the sacrifice Joe endured with Pip. The forfeit Pip watched Joe go through changed him because it made him want to do something more and become someone higher who wont have to deal with pain and sacrifice. In conclusion, Pip starts to change into the gentleman he wants to become while Joe is solace remaining at is side, longing for his old chap.During Pips second stage of his expectations Joe sacrificed his dignity and friendship for Pip, because he felt sympathy towards him which makes readers wonder if Joe gave Pip enough love to not make him leave his dear friend, Joe, and change his personality. To, begin, Joes love is tested and questionable when he tells Pip, But if you think as Money can make compensation to me for the loss of the little childand ever the best of friends(18.116). Pip is shocked by how much he means to Joe, but still but doesnt see how much Joe really loves him. Pip deserts Joe whom he was so ready to leave and so unthankful to(18.115), and thinks to himself Ill see you againand Ill feel the loving jolt of your hand upon my arm, as solemnly this day as if it had been the rustle of an angels wing (18.115), which proves that Pip has not realized that this decision makes Joe sacrifice and suffer all the more.Furthermore, Joe had to scornfully respect his decision to leave and become a gentleman and bear the loneliness while he was away, but still love him and waited for when Pip realized he should go back to Joe. Moreover, Pip changes his view on his future when Joe explains that Divisions among such must come, and must be met as they come You and me is not two figures to be together in London nor anywhere else but where is private, and beknown, and understood among friends.(27.246)Likewise, when Joe is in London with Mr. Wopsle he wants to put pity on Pip and explain to him that they are variant people in separate worlds and he wants to show Pip how it hurts when people leave their loved ones. Joe thinks he has sacrificed enough and wants Pip to come back, but now Joe realizes that they are separate people with different expectations. Additionally, Pip and Joe are still great friends however their breaking birth hurts Pip and makes him want to restart his life and be with Joe, but he still stays a gentleman. All in all, Joe leaving Pip just as Pip did to him, once again creates Pip to think differently and regret some of his decisions in the past.Throughout Pips final stage of expectations, Joes tender-hearted attitude is expected to make Pip change his values and stop Joe from suffering, but makes Joe ponder if he gave Pip enough sympathy to make him come back to him. Firstly, after Pips benefactor, Magwitch, dies Pip starts to become ill and also gets arrested because of his debt. While sitting back at his endure Pip starts to realize that he always has someone there for him, Joe, and expresses his regret by saying O Joe, you break my heart Look angry at me, Joe. Strike me, Joe. Tell me of my ingratitude. Dont be so level-headed to me(57.388). This statement said by Pip when Joe is by his side, expresses the point that even though Pip did wrong, Joe will always be there to comfort him and make him feel better, and that Pip thinks he should not be treated good by Joe at this point. Furthermore, Pip now understands, There was no change whatever in Joe.Exactly what he had been in my look then, he was in my eyes still just as simply faithful, and as simply right(57.389), which proves that the compassion from other individuals do change peoples values and outlooks on all things in life and expectations. Likewise, Pip appreciates that Joe was faithful to him even though endures suffering because of his high expectations and dire choice to be a gentleman. Moreover, since Pip soon began to understand that the cause of it was in him, and that the fault of it was all his.(58.395), he started to feel for his dear friend Joe, again as he once did and wanted to have never of met his benefactor that lead him to leave Joe. This connects to the main point because it finalizes how love is stronger then the pain someone causes another person and how it can shape an individual in different ways.Additionally, when the shameful Pip says, Dont tell him, Joe, that I was thankless dont tell him, Biddy, that I was ungenerous and unjust only tell him that I honored you both, because you were both so good and true, and that I said it would be natural to him to grow up a much better man than I did.(59.404), it shows Joe and Biddy how much Pip is truly sorry for the choice he made and, reluctantly, they responded with, beau ideal knows as I forgive you, if I have anythink to forgive(59.404). All in all, Joes compassionate and sympathetic heart pays of and lets him forfeit no more, which proves the point that suffering is a sacrifice one is willing to endure for the love of another individual even if the other person doesnt see the good you are doing until the end.In conclusion, all of the suffering and sacrifice Joe endures, because of much love and compassion he has for others in Great Expectations did prove to make his dear old chap P ip reconsider his views, personality and values towards life and his own expectations. The significance in this novel is that sacrificing yourself out of sympathy is a step anyone should be willing to take to have an even stronger bond within the relationship. The idea of sacrifice and suffering for another individual is in the real word, like how a mama bear feeds her cubs before herself, because she cares for them, and just like how Joe suffers and hates being away from his cub Pip. All in all, without sacrifice and suffering people wont have as much compassion for each other and would not endure the pain if they didnt truly care for them.

Gold Bear Golf INC. Essay

1.The professional take stocking standards subscribe a set of five concern assertions. Of the five assertions, three argon very important in regards to the Paragon examine. The descriptions below, audit procedure is explained that would have ensured the audit was completed accurately. a.Occurrence- The management assertion that ensures a particular transaction actually happened. In the case of a construction party such as Paragon, this could be verified by going to a job site and checking to memorize if the job is actually happening. b.Valuation/Allocation- The management assertion that ensures the transactions argon accounted for the correct amount. Changing from percentage-of completion manner to the earned value method resulted in importantly overstated revenues and material misstatements in the financial statements. The audit procedure that should take place in this situation is inspection of the records. Looking back at the records would exhibition the change was not sup ported by the accepted accounting standards. c.Presentation/Disclosure- The management assertion that ensures all changes in spite of appearance a family atomic number 18 stated in the notes of the financials. These changes should be easy to understand and depict a complete picture of the company from the year. The audit procedure that should have taken place during the audit is inquiry. Sullivan and the provide should have questioned the managers on his or her decisions instead of taking their word as to why the changes were made.2.The audit failures the depotorsement were referring to was the fact that Sullivan and his staff relied on the managers word. Sullivan and staff did not perform the accurate assertions to strain the information provided from Paragons managers. The audit partner, Sullivan in this case, is the individual who is in charge of ensuring everyone on the audit is performing his or her job completely and accurately. Sullivan will take the blunt of the respon sibility beca engross he is in conclusion the person who is in charge of overseeing the auditing the audit as a whole, but the audit staff should in addition face consciences from the findings.3.A high risk audit means the chance that of material misstatement and fraudulent activities argon significantly high. Weak controls, changes in management, and changes in accounting methods are several reasons why an auditor would conclude a company is a high risk engagement. The audit partner basis the risk of engagement on his or her observations from the company. When working a highrisk engagement, an auditor will examine a higher percentage of the transactions from throughout the year. Checking more transactions means the auditors are going to produce the most(prenominal) accurate financials possible and ensuring no fraudulent activities are taking place within the company.4.Auditors do have the responsibility of following the AICPA Audit and Accounting Guides for specialized industri es. The AICPPA set guidelines for companies in these industries to follow to ensure the end product is of highest quality. Auditors should make sure the managers are following all of the rules and regulation set forth for that typeface of company, but these guidelines should never override or replace the Statements on Auditing and Standards. The Statement and Auditing Standards is the rule book for how and what is to be performed in an audit. the AICPA should make the Audit and Accounting Guides for specialized industries in accordance with the Statement and Auditing Standards so the companies are operating with the highest quality, in both products and financial standing.5.When making a change in the accounting convention used within a company, there has to be very good reason why the company wants to. When these changed are made, they must be presented retrospectively. Managers must produce the financial statements for the past several years so the public can see the effects it has on the company. On the other hand, the changes in accounting estimates are applied prospectively. Managers use the new method in estimating cost and revenues from that point forward. The changes Paragon made are for accounting estimates. The percentage-in-completion method and the earned value method are accounting estimate methods. Boyd and Curbello will use the new method from that point forward. The problem Paragon ran into is disclosure. The changes were not properly disclosed in the financials. This is a problem because two method result in very different numbers for the company.