Dating and the Single Parent Essay

Summary In the book Dating and the Single Parent Ron Deal walks the single parent through the process of dating again. This book is broken into three sections. Section one has five chapters and is titled â€Å"Getting Past the Butterflies and Warm Fuzzes.† In the beginning Deal starts with â€Å"Dating in a Crowd: Dating with Purpose.† (29) With this in mind the reader begins to understand you will be dating the entire family. Deal describes different types of daters, and warns the reader against the â€Å"Consumer daters who want guarantees† (44) about the dates. These consumer daters want the dates to be their all in all and meet their every need. Deal also describes the thought of â€Å"Mirror, Mirror on the Wall; Am I Ready to Date? (47) This section describes â€Å"the impact loss has on you, and your willingness to surrender to God’s direction regarding divorce and remarriage.† (58) While determining if you are ready to date; Deal lists the readiness factors: can you handle being alone, trusting in God, looking at past issues, and asking the questions like, â€Å"What in my past can I not shake?† This is getting yourself and kids ready for dating. While thinking of fear as the main hurdle in beginning to date, Deal suggests you not â€Å"sidestep† (83) your fear but â€Å"acknowledge it.† (83) Not only your fear but how to handle the kids’ fears and concerns in the dating world. Deal explains â€Å"When a parent dates, kids feel the shift in direction away from them and the family; this ignites their fear of more loss.† (98) The second section of the book is called â€Å"Going Fishing† (115) and talks about finding love. â€Å"Finding love in all the right places †¦and in all the wrong ways† (117) talks about defining the  relationship or the DTR; there are three ways to look at relationships; we need to learn when to yield, stop or run with yellow, red and green lights. â€Å"Going deeper† (163) reminds us to think of where we are in life. Deal states â€Å"Single people need that perspective so that won’t overvalue getting married, and married people need that perspective so they won’t lose sight of their purpose in being together.† (165) â€Å"Marital Commitment and Stepfamily Preparation† (181) is the topic of the third section of the book. It is about getting re-engaged and making decisions about getting married. Guidelines are given about what things to look for such as commitment and trust issues, how to be open with the children (young and adult). Some key steps in how to become a blended family are listed. Deal suggests exercises on how to be introduced, recognize loss in your child, planning the wedding and including the children, and telling the ex. This book takes you through the processes of wanting to date again, dating, and choosing the right type of person to date. The next steps are about the engagement, telling families and children you’re getting married and creating a happily blended family. Potential Use for Christian Couples The chapter on â€Å"Yellow Light. Red Light. Green Light.† (141) is a chapter that most pastors need to share with their clients in the premarital counseling. This chapter and the concepts to be taught and learned can save couples from a lot of pain down the road and give additional skills for making a marriage more compatible. â€Å"Yellow lights saying slow down† (143) warm that things are great for now, however when you get married and the honeymoon is over rough times are coming. When you are trying to carefully blend families you need to make sure no one has on â€Å"rose-colored glasses† (145) or is ignoring the bumps in the road that will turn in to mountains later on if not dealt with before the couple gets married. A counselor needs to advise a couple to slow down if â€Å"loneliness or desperation† (146) are detected in the counseling sessions. This could indicate an underlying problem that will come out later in the marriage. The person with one of these disorders may demand that the other person in the relationship try to be their all in all, and no one can be everything to someone. Counselors should consider a postponement of a marriage if one of the clients comes in with any character traits like: â€Å"quick temper, intimidating, anger  reactions, chemical or physical abuse, can’t say no, constantly blaming others, Dr. Jekyll and Mr. Hyde, problems staying calm, financial problems, disengagement with family, hiding previous relationships, or diagnosed personality disorder.† (147-148) If a person has experienced or is experiencing one of these challenges, this counselor will strongly suggest that it is dealt with before the marriage takes place. One of these problems will cause too much stress for most marriages to overcome. Deal suggests there are red stoplights. If you â€Å"have extreme differences in parenting styles† (151) you need to stop dating. This counselor would agree. Raising children is a very hard job when you agree; however, when you disagree children tend to play one parent off the other causing conflict between the parents. You need to remember you are not only marrying the person, but also the children. Another red light could be the ex-spouse. If he/she causes constant trouble, you will be in constant turmoil in the new marriage and will need to consider canceling your plans to marry. Deal suggests other red flags such as cohabitation. This counselor would agree with Deal that cohabitation leans toward persons â€Å"who have negative attitudes toward marriage, increase their divorce risk by 50%, are less sexually trustworthy, have lower religious commitment, and are tempted to slide into marriage.† (154) Cohabitation is not biblical, in Genesis 2:24 gives us the standard for all marriages and in Matthew 19:5 Jesus tells us marriage is a legal and binding relationship. The â€Å"green light† (159) means everything is good and you can proceed with the dating or marriage plans. In the â€Å"green light† stage you can define your relationship. At this point Deal suggests you can share your relationship with your children. This also is the stage during which it is suggested you take the â€Å"Couple Checkup† (169). There are two advantages to doing it in this stage: first â€Å"it provides you and your partner an objective X ray of your relationship health.† (169) Second â€Å"learning about your weaknesses helps you as a couple target specific ways to improve.† (169) This counselor will encourage couples in the red light zone to take a break and consider not dating any longer. If they are in the yellow light zone this counselor will encourage them to consider looking deeply at what the problems are and working through them before proceeding with the relationship. In the green light zone this counselor will encourage them to be willing to talk about issues when they arise, to be willing to  talk about them, and to work on a compromise. Deal states: â€Å"Confidence calms the heart and reduces anxiety†. (194) This counselor could not agree more, and knowing where you stand in a relationship is the most important element. Solidifying the relationship so both persons know how each other feels and what to expect keeps the green light going. Telling the children if you have children will be important. A plan needs to be made about how to tell them and expect the unexpected. One needs to expect them to be happy and for them to be angry about the decision. Letting the children know what will happen will help them through the fear and anger. Deal does not go into depth about what to do if the families do not want this marriage. What if the families do not like the person you want to marry? This counselor agrees the spouse that was married to the ex ought to tell him/her before the wedding day. Once the wedding day has taken place often times the children are going to be stressed out by this and misbehave. Deal suggests often times when things settle down from the wedding the child parent relationship will work itself out. This is a relationship neither party has had to handle before and it will be new challenges to both the parent and the child. Deal encourages parents to have a united front with the children. (206) If they do not have a â€Å"unified team everything will begin to crumble.† (207) Critique Deal speaks about â€Å"commitment and trust† (187) issues with couples. He explains that marriage is complicated and requires a couple to not be selfish. â€Å"God in his infinite wisdom ask each person to make a covenant that binds them together throughout life,† (187) or â€Å"until death do us part.† (187) Elwell states in the time of Christ a man could â€Å"divorce his wife for the most trivial of reasons† (347) from the â€Å"Hillelite Pharisees.† (347) This would suggest that if you take the side of the Hillelite Pharisees, our no fault divorce laws have been around for centuries. It is a delicate dance to get someone to commit to marriage to you when you are ready to commit to marriage and they will not. Deal gives several ideas: â€Å"Patiently continue dating, wrestle with your impatience, identify any specific concerns, give time for the hesitant person to find resolution, and at some point, the higher desire person will grow weary of waiting.† (188) Deal does later in the book suggest a time line of five years is a reasonable time to wait on  someone. If you have waited for five years and they still have not made a decision but you love them and cannot imagine life without that person do you walk away? Would it not be like a divorce? This counselor would not suggest anyone stay with someone for more than the five years unless they can make a decision to marry or not to marry. Deal speaks about crockpots and blenders in the chapter about â€Å"Preparing for a Good Blend.† The crockpots are those couples who move slowly with low heat,† (208) while the blender couples are those who â€Å"move quickly with high velocity.† (208) Deal states: â€Å"It is far wiser to adopt the crockpot cooking style.† (208) Otherwise slow and study is a much better way to blend a family than trying to quickly trying to force them to be a blended family. In this chapter he gives ideas about how to create stepfamilies. He says: â€Å"Younger children under the age of five may require far less time to soften toward stepparents than those between the ages of ten and fifteen years. Also, on occasion, a stubborn ingredient may resist softening and retain a sour taste. In either case, keep cooking.† This counselor would whole heartedly agree with his wisdom. The younger children are when stepparents arrive into their life, the easier it is to accept t hem. Deal also gives ideas about how to handle situations like: â€Å"getting married, calling a stepfather Daddy, combining holidays and other special-day traditions, and taking pictures as a family.† (209-210) With statistics saying that â€Å"fifty percent of first marriages fail and sixty percent of second marriages fail† (smartmarriages.com) this counselor believes Deal has made great recommendations in his book about how to blend families. Blended families will take work and Deal says that many times in this book. This book is an easy read with thought provoking topics. Some of the topics have a different way of looking at them than traditional thoughts. This book is a must read if you are thinking of remarrying or marrying someone who has been married before. References Deal, R. (2012). Dating and the single parent. Bloomington, MN: Bethany House Publishing. Eller, W. (2001). Evangelical dictionary of theology. 2n ed. Grand Rapids, MI: Baker Book House. Marano, H. E., Divorced? Don’t even think of remarrying until you read this. www.smartmarriages.com. Accessed November 8, 2014.

An Inconvenient Truth Summary 3

An Inconvenient Truth In An Inconvenient Truth, Albert Gore presents us with a thought-provoking oration by employing three persuasive appeals. He utilizes the elements of ethos, logos, and pathos in order to better achieve the goal of notifying the severity of global warming as well as awakening people’s environmental consciousness. An appeal to ethos deals with credibility and what makes the author qualified to speak on a particular subject, Al Gore does this in both selections. The entire film is presented in the context of a lecture hall in a university, which gives the audience a sense of seriousness.Additionally, Gore suggests his persistency and commitment by pointing out his political career as the Vice President, worldwide travel experience and abundant research on environment which as well can substantiate his qualification to be a spokesman on the mainstream issue of global warming. Moreover, Gore calls on expert testimony for a number of times, including that of hi s Harvard professor, who first promoted measuring carbon dioxide in the earth atmosphere which effectively establishes Gore’s credibility.Albert Gore appeals to logos by piling up deliberate evidence to further convince people about the crisis of global warming. Dynamic graphs and charts, one of which indicates the rapid change in temperature associating with the escalation of carbon dioxide, are displayed with movement owning to the multi-media. Also, by using time-lapse photography, striking changes in places, such as Argentina and Grinnel Glacier, are shown in photographs to prove the scientific theory that the earth has been severely affected by global warming.Gore, in addition, mentions other effects of the global warming in an alarming tone, which comprise species lost, natural disasters, and new-found diseases; displayed footages of news about hurricanes, primarily Katrina, pictures of extinct creatures, and discoveries of viruses leading to illness, such as Avian flu, West Nile flu etc. By these methods, Gore effectively makes the audience aware of the significance of preventing global warming from being aggravated. Yet, in this seemingly pure-scientific presentation, Gore targets the audience’s emotions several times in appeal of pathos.By recalling his son’s car accident which nearly took him away from Gore, he not only provokes the listeners’ sentiment of sympathy, but also emphasizes the point that we often fail to value what is precious until we are in danger of losing it. Gore makes a profusion of projections which startle the audience with the effect of alerting them to the crisis. For instance, he employs a concerned tone by predicting the devastating future of mankind when hundreds of millions of people are killed due to global warming. On the other hand, Gore’s sense of humor alleviates the solemn atmosphere.His occasionally self-deprecating jokes (â€Å"I am Al Gore. I used to be the next President of the United States. †) and sarcastic comments ease the listeners’ mood and exert a pull on their attention. What is more, the use of comical cartoons not only gives the audience a laugh but also provides them with a more comprehensible view of global warming. By analyzing Al Gore’s well-organized steps to proving his main idea, we can ascertain that Al Gore has adroitly utilized the three above-discussed appeals, ethos, logos, and pathos when imparting his viewpoints on global warming to people.

Measure of Contentment Essay

Down to that moment I had vainly supposed that my creditor had withdrawn or suspended proceedings until I should be quite recovered. I had never dreamed of Joe’s having paid the money; but Joe had paid it, and the receipt was in his name. What remained of me now, but to follow him to the dear old forge, and there to have out my disclosure with him, and my penitent remonstrance with him,† (Page 463) This shows how only Joe can rescue Pip and his identity; Joe represents who Pip should have become. Respect and admiration for Joe is once again won for Pip, as â€Å"I had never dreamed of Joe paying the money; but Joe had paid it, and the receipt was in his name† shows. As a result of this act of Joe’s, Pip continues to reform into someone with a better identity, an example of which is shown in the passage: â€Å"What remained of me now, but to follow him to the dear old forge, and there to have out my disclosure with him, and my penitent remonstrance with him,† as this shows how Pip is willing to be humble toward Joe, and ask for his forgiveness. By seeking after someone else’s pleasure before his own, Pip displays qualities of selflessness, Once Pip has discovered his true identity, he can begin to become someone he is happy and content with, because he cares less about his own problems and so they don’t loom as great and as terrible, and he becomes more content. A further lesson Pip must learn in his struggle to find contentment is to control his fantasies, phobias and delusions. A phobia is something psychological, that you fear and therefore try to shut out. Pip’s phobia that he won’t be able to obtain Estella controls him so much that he subconsciously creates fantasies to counter-act his phobias. A fantasy is when you dream of something irrational, or a surreal delusion of something that is exaggerated to fit your expectations of what you want that thing to be. Pip gets trapped by many fantasies in the novel, which prevent him living in reality and achieving contentment. A major fantasy in the novel is that Estella is meant for him, and that Miss Havisham is his benefactress, and this fantasy drives Pip into becoming a gentleman: â€Å"‘The beautiful young lady at Miss Havisham’s, and she’s more beautiful than anyone ever was, and I admire her dreadfully, and I want to be a gentleman on her account. ‘† (Page 125) This passage is when Pip confides in Biddy why he yearns after being a gentleman, and it shows how Pip has the fantasy that as soon as he is a gentleman, Estella will be his. Later, when he comes into his Great Expectations, he fantasises that Miss Havisham is his benefactress so that he can be fit for Estella, and the fantasy is so strong that he makes himself believe that it is true. A passage that displays this is found on Page 177, when Pip is getting acquainted with Herbert: â€Å"‘And as to the condition which you hold your advancement in life-namely that you are not to inquire or discuss to whom you owe it- you may be very sure that it will never be encroached upon, or even approached by me, or anyone belonging to me. ‘ In truth, he said this with so much delicacy, that I felt the subject done with, even though I should be under his father’s roof for years and years to come. Yet e said it with so much meaning, too, that I felt he as perfectly understood Miss Havisham to be my benefactress, as I understood the fact myself. † This passage shows how Pip has let his fantasy that Miss Havisham is his benefactress delude him, and how he will manipulate things that may not necessarily mean what Pip wants them to mean, to suit him and his fantasies. In order for Pip to progress in life and achieve contentment, he must learn to let go of these fantasies. However, it is apparent that Pip is unable to let go of his fantasies, because he is afraid of what the reality might be. For example, Pip makes himself believe that Miss Havisham is his benefactress and that Estella is intended for him, because if Miss Havisham is not his benefactor, who is, and is Estella still for him? To Pip, the answer to these questions are too daunting to recognize, so he fantasises about the answer that he wants it to be. Therefore, when Pip discovers that in reality, his benefactor is an escaped convict, he is in absolute shock and repulsion. â€Å"The abhorrence in which I held the man, the dread I had of him, the repugnance with which I shrank from him, could not have been exceeded if he had been some terrible beast. † (Page 313) Dickens’s cleverly uses language in this passage by repeating the same thing three times in different ways, as each of the parts of the passage that Pip describes Magwitch with all tell of his hatred and revulsion of him, but the build up of these things adds drama to the scene, emphasising Pip’s shock at the reality instead of his fantasy. Once Pip understands that Magwitch is his benefactor, a reformation begins in Pip, and he becomes a better, happier, more altruistic person. â€Å"Where I might go, what I might do, or when I might return were questions utterly unknown to me; nor did I vex my mind with them, for it was wholly set on Provis’s safety. I only wondered for the passing moment, as I stopped at the door and looked back, under what altered circumstances I should next see those rooms, if ever. † (Page 425) This passage depicts how Pip has controlled his phobia of lower class status, because he is willing to help Magwitch and develops a self-sacrificing love for him, because, as it says in this passage, Pip is willing to give up everything that he has ever consciously wanted, which is being an eligible gentleman, for Magwitch’s (Provis’s) safety. As a result of his self-centred fantasies, phobias and delusions, Pip becomes very selfish and self-concerned whilst he is in London, but when he begins to seek humble forgiveness from Joe and Miss Havisham because his fantasies have been ruined by reality, he becomes less selfish. Selflessness contributes to Pip’s happiness at the end of the novel, which is part of Pip learning to become like Joe, who demonstrates selflessness throughout the novel. When Pip seeks after other’s happiness before his own, he becomes more able to grow and develop into a better person: Giving of self makes you unselfish, which in turn makes you happy as you make others happy. This consequences in you being outward looking because you want to look for more opportunities to help others, creating less focus on your own faults and more contentment and satisfaction with yourself. For example, when Pip saves Miss Havisham from the fire, or lends Herbert money for his business, Pip forgets about his own needs and safety. The injury Pip gets as a result of the fire at Satis House does not prevent Pip from wanting to save Magwitch by helping him escape the law and Compeyson by fleeing the country, instead, he wishes he could do more: â€Å"I felt mortified to be of such little use in the boat,; but there were few better oarsman than my two friends. † (Page 426) This shows how instead of dwelling on his own unfortunate circumstances, and the fact that he felt â€Å"mortified†, Pip thinks in a complimentary manner about his two friends: â€Å"but there were few better oarsman than my two friends. † Pip learning how to become less self-centred and dispel his fantasies and phobias partly leads to the level his contentment at the end of the novel. An additional lesson that Pip must learn before he can achieve some level of contentment, and a fundamental lesson for anyone growing up, is learning to listen and take advice from others. There are many points in the novel where Pip is offered good advice, usually by someone of trust or worth to Pip, and he doesn’t take it. Once Pip learns to take the advice given to him by those superior to him in experience, he can begin to make better and more informed decisions, which consequences in his being happier, more satisfied and more content. The first major turning point in the novel, of Pip desiring to be and becoming a gentleman, could have been avoided if Pip had listened to this advice given to him by Biddy: â€Å"‘Biddy,’ said I, after binding her to secrecy, ‘I want to be a gentleman. ‘ ‘Oh, I wouldn’t, if I were you! ‘ she returned. ‘I don’t think it would answer. ‘ ‘Biddy’, I said with some severity, ‘I have particular reasons for wanting to be a gentleman. ‘ ‘You know best Pip, but don’t you think that you are happier as you are? ‘† (Page 124) This passage shows how Pip thinks that he knows best, as he speaks to Biddy with â€Å"severity† at not being able to understand why he wants to be a gentleman. When Biddy questions Pip, if he is not happier now, it shows that Pip is striving for contentment, although he attempts to find it in the wrong way, as Biddy cleverly picks up on: â€Å"‘Do you want to be a gentleman to spite her, or to gain her over? ‘ Biddy quietly asked, after a pause. ‘I don’t know,’ I moodily answered. ‘Because if it is to spite her,’ Biddy pursued, ‘I should think -but you know best- that might be better and more independently done by caring nothing, for her words. And if it is to gain her over- I should think- but you know best -she is not worth gaining over. ‘† (Page 125) Here, Biddy is offering Pip very good advice; that Estella really isn’t worth it. However, Pip thinks that he â€Å"knows best†, as Biddy says, and continues to follow the prospect of becoming a gentleman for Estella. If Pip had taken Biddy’s advice, he would have been able to achieve contentment in his life quicker than he does as he pursues the life of a gentleman, because he would have learned to forget Estella, become apprenticed to Joe, and lived the life of Joe, who is content with his life. However, once Pip is in London, it is a whole new world to him, one that he struggles to cope with at first because of the spectral difference between London and his â€Å"marsh country† home. As a result of this, Pip needs to be taught how to survive in London and he is now willing to learn and listen to the advice of others, which in turn helps him to achieve a degree of contentment. I believe that this is one of the most important lessons that readers today can get from Great Expectations; that in order to achieve contentment, you need to be able to listen to the advice of those that are older, more experienced and more knowledgeable that you are, because they are more likely to know how to best achieve it. The readers can learn from Pip’s ignorance not to make the same mistakes themselves. Dickens cleverly uses setting throughout the novel to depict different qualities of life, or levels of contentment. The marsh country Pip originates from represents a humble lifestyle, but those that live there, such as Joe and Biddy, and Pip at the beginning of the novel, seem to be more content with their lives than those that live in London, which represents the wealthy, extravagant lifestyle. Dickens uses this irony to show how money and wealth do not necessarily bring contentment, which is a further essential lesson that Pip must learn. Miss Havisham lives in Satis House, which comes from the Latin meaning ‘enough’ or ‘satisfaction’. This is ironic because from the outside, the house represents a life of wealth and grandeur, which people often assume to bring satisfaction, but on the inside, the residents of the house lead a bitter, frozen lifestyle, and Miss Havisham is so unsatisfied with her life that she lives it to wreak revenge on all men. These circumstances are used by Dickens to show how wreaking revenge does not equate to contentment; Pip must learn that if he is to be happy, he must not seek revenge from anyone, even those that have especially offended him. Nobody’s life works out perfectly, and Pip’s is evidently no exception. An example of a situation where Pip would need to learn to ‘forgive and forget’ is when Mrs Joe, his sister dies. On contemplation, Pip reflects: â€Å"Whatever my fortunes might have been, I could scarcely have recalled my sister with much tenderness. But I suppose there is a shock of regret which may exist without much tenderness. Under its influence (and perhaps to make up for the want of the softer feeling) I was seized by a violent indignation against the assailant from whom she had suffered so much; and I felt that on sufficient proof I could have revengefully perused Orlick, or anyone else, to the last extremity. † (Page 272) This passage discloses Pip’s thoughts as he moves from feeling bitter toward his sister: â€Å"I could scarcely recall her with much tenderness†, to seeking revenge upon the person that caused his sister anguish: â€Å"I felt that on sufficient proof I could have revengefully perused Orlick, or anyone else, to the last extremity†. It is a successful piece of writing as Dickens’s uses pairs of effective adjectives such as â€Å"shock of regret† and â€Å"violent indignation†, which creates more impact on the reader and helps them to empathise with the way Pip is feeling. This then results in the reader feeling more of a connection to Pip as he strives to achieve contentment, and so helps them to learn more from the novel. In conclusion, it believe that Dickens’ rite-of-passage novel Great Expectations is successful at presenting useful lessons to it’s readers as to how they themselves can achieve contentment, despite being written in the 19th century. These are portrayed through Pip’s own struggle to achieve contentment, many of the struggles relating to Dickens’ own life, such as the issues like overcoming debt, unrequited love, family problems and poor education. Dickens shows in the novel how these things can be overcome, and contentment and satisfaction achieved, through the realisation of moral values, the dispelling of delusions and fantasies, and learning how to respond to people around you. However, despite this, the most important lesson, that comes through the novel, in learning how to achieve contentment in life is living it. Pip says that he was happy at the forge before he went to London, but he was not content (Page 315). Therefore, this suggests that the novel recommends that the best way to gain contentment is to live your life and learn through the experience of it; otherwise you would feel unsatisfied with your experience of life.

International Human Resource Management Essay Example | Topics and Well Written Essays - 1500 words

International Human Resource Management - Essay Example In such circumstances, it becomes difficult for the employees working in foreign countries to cope with culture that drastically varies in almost all aspects of the business (Ronny et al., 2007). This may create stressful impact on the expatriate employees. Hence, it becomes necessary for the organisation to provide necessary cross-cultural training to those employees selected for relocation in the foreign countries (Xu, 2011). Literature Review According to Nikolaeva (2010), it is vital for the organisations to provide and prepare expatriates with extensive training before departure in order to ensure that the expatriates are familiar with the cultural differences between the native and the host country. Accordingly, the author emphasises that proper training is extremely necessary for the expatriates, which should reduce any possibility of cultural shock (Nikolaeva, 2010). As per Scagliotti and Mujtaba (2010), pre-departure training creates a comprehensive support system for the ex patriates and makes them familiar with the foreign culture that extensively helps them to reduce their stress in the foreign land. At the same time, they claim that providing cross-cultural training to the expatriates helps the entire organisation to gain substantial knowledge of the cultural differences between the native and the host nation (Scagliotti and Mujtaba, 2010). According to Morrison and Conaway (2007), the organisation operating internationally may suffer from the cultural shock which may hurt its profitability and render organisational initiatives to be inefficient. Hence, it is necessary for the organisation

What was the watergate scandal and what was its effect on American Essay

What was the watergate scandal and what was its effect on American politics - Essay Example The idea of pursuing re-election through draconian means seemed attractive to him and his consultants. However, their approach to re-election campaign turned out to be an illegal act. As revealed in May 1972 evidence following the NDC’s office break-in, it emerged that the members of the re-election committee of President Nixon were the culprits of the Watergate burglary. Many intruders, who were linked to the reelection campaign of Nixon, were caught trying to wiretap phones and filch confidential documents (Vaughn 579). Owing to the failure of the wiretaps, the burglars would soon return to the Watergate office on June 17, 1972 to rectify the fault. Unfortunately, a security guard detected when they tapped the locks to Watergate building using a microphone. The guard informed the police of the incident and it was fortunate that the police wasted no time and caught the burglars red-handed (Vaughn 579). Despite the fact that the link between the burglars and President Nixon initially remained oblivious, the link would later be established when detectives identified white house contact of the president’s re-election committee in the baggage of the intruders. President Nixon gave a public speech on August 1972 distancing himself and his office from the burglary. Consequently, he won the trust of most voters, which handed him a landslide victory in November election (Vaughn 579). Nixon later planned financial reward for the burglars to cover up for the crime. However, the plan failed when some of his confidants yielded to the cover-up pressure revealing that the president orchestrated the burglary. Some of his aides were incarcerated in 1973. Nixon was pressured to produce the Oval Office’s taped conversation, which he allegedly possessed. When he finally handed over some of the tapes, the cover up began to blow apart in early 1974. In July 1974, the House of Representatives

Energy crisis (renewable energy VS Fossil fuel) Research Paper

Energy crisis (renewable energy VS Fossil fuel) - Research Paper Example There are different types of fuel that fall under either fossil or renewable and each has its own distinct characteristics setting it apart from the other. Fossil fuels are those that emanate from changes in the atmosphere from the carboniferous era and entail gas, petroleum and natural gas, where they were formed from high pressure and drastic environmental changes. On the other hand, renewable energy is that which originates from materials that receive continued replenishment from nature and include sunlight, rain, tides, wind and geothermal heat. Fossil fuels Fossil fuels that include coal, petroleum and natural gas have their advantages in the world in which we live, and they have not just began as they have been used since their discovery. Fossil fuels are deemed easily available to any interested party that would like to use them, where they occur in huge quantities. As such, they have been used for many years and in modern times with improved technology; there are attempts to find out more reserves of these fuels. In addition, technology has improved how these fuels can be harvested for use and processed for better use in relation to efficiency and quantity, where it is because of technology that fossil fuels are available in abundant amounts for use by all. Another advantage of fossil fuels lies for energy that they produce in relation to the amount of fuel burnt or consumed to produce energy. Little amounts of fossil fuels are required to produce large amount of energy to power large equipment and machinery that makes life easier. Fossil fuels, by having a composition of carbon and hydrogen molecules, have high stability such that they are not explosive under normal environmental conditions. This further makes them easy to store as they do not even form other compounds when left in storage for extended periods, which makes them easy to transport (Srivastava). One of the biggest advantages of fossil fuels is the ease with which they are extracted from t heir sources, which makes them inexpensive as they are harvested and processed at a relatively low cost, and is then transferred to consumers. Disadvantages of these fuels lie in their makeup, where they release too much heat and toxic gases when combusted such as carbon dioxide, which is a danger to the environment by causing global warming. In addition to this pollution, methods used to curb and control pollution around the globe consume much of the resources that are produced from the use of the fuels, which is a counteractive measure, economically. A major demerit of the use of fossil fuels is oil spills that occur from time to time in the extraction of petroleum from sea beds and leaks in oil tankers. Renewable energy comprises wind, solar, biomass, geothermal, hydro power and biofuels, which are advantageous, but are little used in the world currently despite being the best form of alternative energy. Looking at these sources of energy reveals that they are easily renewed by t he environment continually and are to at risk of running out at all. As such, wind, solar and water as sources of energy can never be depleted as the sun keeps shining meaning it is an eternal source of energy provided they are harnessed efficiently("The 6 Primary Types†¦Ã¢â‚¬ ). Due to their ease of replenishment, they need little maintenance as a onetime installation is enough with periodic checks to ensure that they are still in working order, and there are not many variables to affect functionality negatively. In addition, they are clean, which is the

Law for the Built Environment Essay Example | Topics and Well Written Essays - 1750 words

Law for the Built Environment - Essay Example 1.Professional Negligence: In Blemain case, it was held that where a professional employing his decision and skill fails to accomplish his obligations as per the standards anticipated from him, then he will be accountable for negligence. Under English Law, a valuer cannot be found to be fault for deriving an outcome which does not acknowledge some magnitude of error as held in Friedlander Ltd case. If a professional valuation is subjective in nature but deviation of more than ten percent to fifteen percent will be suggesting that there has been professional negligence as held in the above Friedlander case. Despite the fact that a valuation figure has been arrived at by an incorrect approach, or in the application of the approach, if, nevertheless, an acknowledgeable value has been arrived at, there may not be any adequate corroboration of actionable negligence since, in actual fact, no loss might have been borne on footing upon the decision held in Mount Banking Corp case. In Kenney case , an estate agent was held accountable for overstating negligently the value of a client’s home. ... It is to be cautioned that coveyance deed executed between the Most Noble Bernard Marmatluke Duke of Norfolk –( seller) and the buyer the Public Trustee and Henry Hardwick & Sons Limited on 31st July 1867 states that Matilda property was jointly owned by a public trust and Henry Harwick. It is unclear how land held by a public trustee jointly with Henry Hardwic & Sons Ltd can be later transferred by Henry Hardwick & Sons Ltd alone to Majesty Pony & Trap Services Ltd (buyer) on18th March 1911. In 1911, conveyance was made to Majesty Pony without the consent or authorisation of the Public trustee. Thus , a public trust is one, which owns inviolable privileges in some lands and in spite of the title ownership and that the government keeps some rights in such lands in trust for the public. Hence, transfer of title of land of Matilda property subsequently itself is void. As such, it is suggested to take appropriate legal opinion in this aspect before buying the Matilda property. 1. 2 Professional’s personal Liability A personal duty of care is owed by a professionally qualified person who is tendering advice in his field of expertise to the person who relied on his advice as held in Merret case. The builder and the designer could be held accountable under professional negligence for employing construction materials, which proved to be not suitable or harmful to health under the s1 of the Defective Premises Act, 1972. Further, under s6 of the Health and Safety Works Act, 1974, there is duty imposed on manufacture of a product to make sure its safety for its usage at any work. Under s12 of the Buildings Act, 1984, quality construction materials should be used otherwise,

Hinduism and buddhism Essay Example | Topics and Well Written Essays - 500 words

Hinduism and buddhism - Essay Example Hinduism and Buddhism share some similarities, which include the following ; Both Hinduism and Buddhism stress the role of karma and the deceptive fauna of the world in maintaining men bound (Gellner 23) to this world and the progression of childbirths and fatalities (Gellner 45). Both of these religions consider and regard the concept of karma (Gellner 54), to be true and that it affects the daily live of the people causing the transmigration of souls and the sequence of childbirths and mortalities for each and every soul (Gellner 47). According to the greatly worshipped, Buddha, desire is regarded as the root foundation of anguish and deletion of desire outcomes in the interruption of anguish and misery (Gellner 120). Some of the oldest known Hindu manuscripts such as the Bhagavadgita and the Upanishads deliberate doing activities stimulated by aspiration and yearning as an attachment that would lead to oppression and distress and that execution of actions without craving the fruit of accomplishment would result in emancipation. Both of these religions emphasize on non-violence and compassion regarding all living beings whether it is wild or domestic animals or other human races. Both of them deem and believe in the presence of several heavens and hells or lower and higher worlds.

Why Abortion is Wrong Assignment Example | Topics and Well Written Essays - 1250 words

Why Abortion is Wrong - Assignment Example As the paper outlines, abortion is justified on the basis of the opinion that a fetus is not a human being. There is no point thinking that a baby that is in the developing stage of becoming a complete human being is not a human. An embryo is just as human as its parents are. Won’t a proponent of abortion call a baby tomato a tomato because it is not full in size? He/she certainly will call that a tomato. It is nature’s decision that it has caused certain species to develop inside their mothers’ wombs e.g. animals and has allowed other species to develop on their own e.g. fruits and birds. A baby is not a baby only as long as the sperm has not mated with the ovum. It can be so said because individual sperms or eggs cannot develop on their own or multiply in the number of cells and grow unless the two fuse together and the commencement of the development process happens. The embryo should be considered a human because it has its own DNA right from the conception. It does not require any interference or help in order to grow into a human. It lives along with the mother. The mother does not have to exert at all in order to make the embryo grow into a human. Proponents of abortion claim that it is right to kill a fetus because it is not a human. Let’s assume for a moment that the fetus is not a human being only because it is not that developed.  According to such an inconsiderate and disrespectful definition of humanity, a boy with a crouch limping across the road is not a human being. Nothing can be a bigger blow to the sanctity of humanity than a belief in such a definition of humanity! Let’s look at the matter from the perspective of the well acknowledged and widely accepted theory of consequentialism. Consequentialism is a term used for all moral theories that judge the appropriateness of a decision from its consequences. According to the theory of consequentialism, if the consequences of a decision are good, the decision is right and vice versa. An act that is morally good will necessarily produce a favorable outcome. To abort a child gives pain to the fetus because a fetus has intelligence and it is alive. It can feel pain. Abortion gives pain to the fetus, which is the first bad outcome of the decision of abortion. Abortion may endanger the life of mother along with the child. Even if the mother’s life is not at stake, there are cases in which a woman loses her ability to bear children in the future after an abortion, which is the second bad outcome. Let’s suppose the child had to be aborted because if it was allowed to survive, it would have been a cause of embarrassment not only for the mother but for the whole family because the people would have come to know of the sinful act of the mother who had performed fornication outside marriage or before marriage. There is no reason to justify abortion in this case either because there are millions of married couples who could not have chil dren and would love to adopt. If an unwanted child gets adopted by voluntary parents, this consequence would be far better than the child getting aborted.

The Kabsa Dish Essay Example | Topics and Well Written Essays - 750 words

The Kabsa Dish - Essay Example This research will begin with the statement that kabsa belongs to a family of mixed rice food that is mainly consumed in Jordan and Saudi Arabia though believed to be indigenous to Yemen. In Saudi Arabia, this food is considered a national dish. Kabsa is referred to as marchbus in the Gulf countries, but the preparation is the same as in Saudi Arabia. This dish is prepared by mixing different spices, rice, meat, and vegetables. Spices commonly used in kabsa preparation are; black pepper, clove, cardamom, saffron, cinnamon, black lime, bay leaves and nutmeg. The prime taste of this food largely depends on the spices used in its preparation. Lamb, chicken, goat, camel meat or at times beef, fish, and shrimp is the main ingredient that is mixed with the spices. Almonds, pine nuts, onions, and sultanas may be added to the mixture of spices, rice, and meat as flavor supplements. The researcher tells that in Australia he still eats the dish occasionally though not as frequent as in Saudi A rabia. Whenever he sees it in a plate, it reminds him of the wonderful moments they have when eating the kabsa in Saudi Arabia. Sometimes it creates illusions in his mind. The author gets the images of how people laugh while eating the dish in Saudi Arabian hotels. Its aroma reminds him of his neighbors back in Saudi Arabia and the beautiful moments he spent with friends and relatives there. The illusions at other times involve images of the buildings in Saudi Arabia. The kabsa actually makes the author feel very much connected to Saudi Arabia.

Academic essay on Fatigue Example | Topics and Well Written Essays - 2000 words

Academic on Fatigue - Essay Example The fatigue after cancer treatment is normal, but it is recommended that if it persists, then one should consult their physicians for assistance lest it develops into a more complex condition. This resulting fatigue can be a problem in itself, and as such, requires to be managed. To evaluate on the potential evaluations which can save the situation, this study text will analyse the case of one John, who is a patient recovering from cancer and is experiencing fatigue from the chemotherapy. He feels that his life has been limited by the fatigue and requests a mediation strategy to help him out of the situation. The study highlights the causal factors of fatigue, an intervention approach to curb his current fatigue, and finally an approach to prevent him from experiencing fatigue during the rest of his chemotherapy treatment. This study text is based on a cancer patient, John, who is a recuperating cancer patient. He has undergone surgery and included in his after-treatment is chemotherapy. He has undergone four chemotherapy sessions while in hospital but the fifth he receives from an outpatient clinic. The chemotherapy is having side effects on him, and especially fatigue which comes with cancer treatment. He complains of excessive tiredness, has reduced his working time, and still feels tired after resting for long hours. Additionally, he has maintained his pre-treatment diet, and says exercising at the gym is not necessary since he has been participating in some projects which keep him busy such as helping in local charities and looking after his grandchildren. He therefore requests information as to how he can deal with his current fatigue, and the extra fatigue expected as he continues with his chemotherapy Fatigue resulting from cancer and chemotherapy is similar to the common fatigue. It is simply lack of energy which adds up as tiredness and weakness. A person with fatigue feels that their normal

Education Algebra Essay Example for Free

Education Algebra Essay Coming into mathematics for elementary educators with my classmates, everyone had some type notion of what this course consists of. For most people math is a very hard and complex subject that requires complicated rules that a person would never use again. A person who has not been exposed to math would say math is just numbers, shapes, and some simple arithmetic. To a serious math student, math encompasses much more than just numbers and geometrical shapes, of course. During math 213 I bought into many misconceptions about math. During Week one I learned about no child left behind act and the pro’s and con’s that are associated with this act. We reviewed the order of operations and learned different meanings to some math terminology. The most exciting teaching strategy I learned in week one was called the pinch card. The pinch card allows the teacher to observe the students, while the students pinch different signs when learning the order of operation. It is a piece of paper that consists of the addiction, subtraction, multiplication, division, exponent, and parentheses symbol. Week two we discuss union, intersection, complement, different properties, commutative, associative, and identity. I learned how to use manipulative to teach different teaching strategy while teaching decimals. I found it difficult to understand some questions off the math homework during week two which help me comprehend how students will feel. Math is not hard for me to understand but I realize I have to stay super focus while in math class or I will get lose easily with the different numbers. Math is not a hard subject and many times I made it harder by not using the problem solving steps which are, explore problem, plan, solve, examine, which are very helpful when understood . My philosophy toward teaching math is to look at math from a logical standpoint instead of trying to figure it out; you will see that logically everything will fall into place. I am not a math teacher however, there is one thing I wish all math teachers would focus more on and that is teaching students to view math logically. While it is very important to know how to work, a problem out it is also equally important for students to learn to look at the problem from a logical standpoint. Math in class 213 made perfect sense and when I looked at math from a logical standpoint along with problem solving techniques I discover it is much easier. Common sense goes a long way when dealing with math problems. I also learned that you will need and use math everyday of your life for the rest of your life. Depending on what you do professionally will determine what form of math you use on a regular basis but rest assured everyone on Gods green earth will use some form of math in their everyday life. Taking this math course made me think about becoming a math teacher. Without math, you cannot check your pay stub to make sure your employer is paying you correctly, pulling out the correct amount for deductibles or that you arent paying in to much for insurance or anything else. Without math, you will not be able to budget your income and expenses for the week or the month. Without math, you will have Math is important for our future and it is an important aspect in most jobs. Warehouse workers many times have to take and pass a math test before being hired for job positions. Mechanics use math everyday whether they are pricing parts and adjusting bills or figuring out exact calculations in order to do a job correctly. Construction workers use math to make calculations before beginning and during construction. I have not worked in or heard of a job yet that didnt involve math at some point even if you work at McDonald’s you have to know math to count the money and give the corrected change. Most often, we use basic math skills without even thinking about it. How sad it would be if we didnt have those basic skills. Math skills are very important when planning for our financial future and during our everyday life. Without math, you wouldnt be able to balance your checkbook or many other everyday tasks that are normally taken for granted.

Strategic Analysis Of Carnival Corporation And Plc Tourism Essay

Strategic Analysis Of Carnival Corporation And Plc Tourism Essay Humans have since time immemorial been fascinated with ships, seas and oceans. Whilst ships have in the past been used mainly for transportation of goods and people and of course for war, seafaring has always been associated with travel to new and strange destinations, excitement and romance. With the contemporary day and age being firmly focused on new alternatives for leisure, excitement and life experiences, the western tourism industry has astutely used this human fascination with the seas to develop an extremely desirable tourism option; namely sea and ocean cruises. Such cruises offer exciting and pleasurable vacation options for people. They are offered by specialised cruise liners and provide customers the experience of travelling on the high seas in large, well appointed and luxurious ocean going vessels. Cruise holidays provide customers with luxury experiences and opportunities to engage in numerous leisure activities like (a) sun bathing on expansive ocean liner decks, (b) use of large swimming pools, (c) a range of body comfort activities through the use of spas, gyms and Jacuzzis, (d) various types of eating and dining options, and (e) a range of on ship holiday activities like games, contests, singing and dancing. The modern day cruise industry emerged in the 1970s in North America (Dowling, 2006). Whilst cruises originally aimed to provide customers with luxurious trans-ocean transportation options, the industry has since then transformed into a vacation alternative for people to travel to land based destinations or to sightseeing locations in the oceans (Dowling, 2006). A cruise now stands for a complete start-to-finish experience in luxury, comfort and the good life, rather than an option for travelling from point A to point B (Dowling, 2006). Whilst cruise vacationers still form a very small segment (just about 2%) of the global tourism industry, their volumes grew from 500,000 passengers in 1970 to 6.6 million passengers in 2000 (Gisnas et al, 2008). Such volumes have continued to grow during the last decade and are estimated to be 17 million annual passengers today (Gisnas et al, 2008). The industry experienced significant growth in the 1970s, when it first emerged, and has been growing at between 8 and 9% since then (Gisnas et al, 2008). Sectoral growth in the cruise sector has also not been cyclical like other shipping segments (Gisnas et al, 2008). Carnival Corporation and plc (Carnival Corporation) is the worlds largest operator of cruise ships. With 11 individual brands and a total fleet of 96 vessels, the organisation operates cruises in North America, Europe and Australia (Carnival, 2010). Whilst the global recession affected the travel and tourism industry significantly and also affected the revenues of the company to some extent, Carnival Corporation expects to grow significantly in the coming years, as recessionary forces weaken and individual and business spending starts moving upwards once again (Carnival, 2010). This specific analysis attempts to (a) examine the operations and mechanisms of the cruise industry, (b) analyse the strategies and operations of Carnival Corporation, and (c) recommend suitable future growth strategies for the company. 2. Overview of Cruise Industry 2.1. Brief history of Cruise Industry The first cruise route, historical records reveal, was established by British PO in 1882 with the introduction of S/Y Ceylon for pleasure cruising (Cartwright Baird, 1999). The ship operated on the western coast of Norway and was well known to wealthy UK citizens (Cartwright Baird, 1999). The most famous example of a cruise liner of those days is that of the Titanic, which sank on her maiden voyage from Southampton to New York, in April 1912, after a collision with an iceberg (Cartwright Baird, 1999). Whilst trans-ocean services between North America and Europe expanded greatly between the two great wars, the emergence of commercial aircraft after the closure of the Second World War led to the elimination of human transportation through ships (Cartwright Baird, 1999). The years that followed the closure of human transportation through ships however saw the emergence and the steady growth of pleasure and tourism oriented cruises (Cartwright Baird, 1999). The cruise market is currently dominated by three important organisations namely, Carnival Corporation (the subject of this study), Royal Caribbean International and Star Cruises. Whilst the industry was home to a number of players in the 1970s and 1980s, progressive mergers and alliances have led to the formation of oligopolistic market situation that is dominated by three strong entities (Gisnas et al, 2008). Carnival Corporation leads the business with a 45% market share, followed by Royal Caribbean (21%) and Star Cruises (10%) (Gisnas et al, 2008). Appendix 1 provides details of the capacities of the major cruise liners. The cruise market is divided into two main geographic segments, (a) the US market and (b) the European market. The US market, which includes North America and the Caribbean, forms 62% of the total market, whereas Europe accounts for 24% of cruise users (Kamery, 2004). The European market, whilst smaller than the US market, is growing swiftly and is expected to increase by more than 9% per annum in the coming years (Kamery, 2004). The UK market has until now been the dominant European market, even as the German, Scandinavian, Benelux, Austrian and Swiss markets are showing strong growth (Kamery, 2004). Cruises can be segmented into five main categories, namely contemporary cruises, budget cruises, premium cruises, luxury cruises and special cruises. Appendix 2 provides details of the different types of cruises. The industry can otherwise be segmented by languages, which surprisingly is an important point of differentiation (Gisnas et al, 2008). Individuals prefer to go on cruises with people who speak the same language (Gisnas et al, 2008). Important market segments are (a) American families, (b) senior citizens from the EU, (c) conferences and incentives, (d) themes and (e) adventure (Gisnas et al, 2008). In North America the target population for cruises companies comprises of adults, who are more than 25 years in age and earn more than 40,000 USD per annum (Gisnas et al, 2008). The target market includes (a) people who have cruised before, (b) vacationers who have not previously engaged in cruises and (c) non vacationers as well (Gisnas et al, 2008). The segment makes up practically 44% of the US population (Gisnas et al, 2008). Whilst the average age of passengers has come down to just below 45 in the US, The average age of passengers in the UK is also coming down significantly (Gisnas et al, 2008). The potential of the market is high because the existing penetration rate at 3% for North America, 1% for Europe and 2% for UK is very low. The main markets continue to be North America and Europe. The Asian market is however growing very slowly. Appendix 3 Provides details of passengers both by nationality and by origin. 3. Analysis of Carnival Corporation 3.1. Company Overview Carnival Corporation plc is the market leader of the cruise industry. Carnival Corporation was founded in 1972 by Ted Arison (Carnival, 2010). Both Carnival Corporation and Carnival plc have grown organically, as well as through mergers that have led to significant increases in organisational operations (Carnival, 2010). The present organisation came about from a merger between Carnival Corporation and PO Princess Cruises plc, wherein it was agreed that PO would be listed on the London Stock Exchange (Carnival, 2010). The organisation is thus dually listed on the London and New York Stock Exchanges and has head offices at Miami, USA, and at Southampton, UK (Carnival, 2010). The company has 11 cruise line brands, each of which controls a geographical location. To elaborate, AIDA cruises controls the German business, Carnival Cruise lines, Holland America Line, Princess Cruises, and the Seaborne Cruise Line operate in the United States, Cunard Line, Ocean Village, and PO Cruises service the UK market, Costa Cruises controls the Italian business, Iberio Cruises controls the Spanish business, and PO Cruises Australia controls the Australian business (Carnival, 2010). The organisation earned revenues of 13.1 billion USD in 2009 compared to 14.65 billion USD in 2008. It owns 93 ships, has a passenger capacity of 180,746, and employs 85,000 people. Carnival Corporation carried 8500 passengers in 2009 (Carnival, 2010). 3.2. Operational Performance The operations and financial performance of the company suffered significantly in 2009 compared to 2008. The sales and net income figures for these two years are provided below. Year 2009 2008 Sales Million USD 5912 6550 Percentage Movement (10%) Net Profits Million USD 885 1090 (19%) Net Profit Ratio 0.15 0.16 Whilst the company management states that they have been able to cushion the impact of the recession effectively, the financial analysis of key performance indicators reveals a different picture. Both sales and profits have come down sharply (Carnival, 2010). It also needs to be noticed that the sales of the organisation have come down by 10 %, even as the cruise industry overall contracted only by 3 % in 2009 (Carnival, 2010). Other operational and profitability ratios like ROI and have also come down in the wake of reduction in sales and profitability. 3.3. PESTEL Analysis The PESTEL frame works helps analysts to examine environmental factors in a methodical manner (Porter, 1980). The specific examination of political, economic, social, technological, environmental and legal factors assist in understanding key change drivers and external influences on the working of organisations (Porter, 1980). A PESTEL analysis helps organisational managements in aligning organisational strategies with environmental realities and work towards ensuring that organisations do not purposely follow strategic rules that are at variance or in opposition to environmental forces (Porter, 1980). With cruise lines essentially being international in the nature of their operations, their working can be significantly affected by terrorism related conditions (Porter, 1980). Increase in terrorism activities invariably leads to stricter immigration laws and to reduction in tourism enthusiasm (Porter, 1980). Apart from terrorism, cruise activity can also be affected by political instability in geographical locations that are part of the cruise network, as well as by tourism related taxation policies in different countries (Porter, 1980). Tourism, being an essentially discretionary activity is strongly influenced by changes in global economic conditions (Porter, 1980). The last two years have seen reduction in tourism business and cruise activity. Apart from the economic environment, the movement of exchange rates can also affect tourism and consequently cruise activity. Whilst tourism is currently going through a difficult phase, (having reduced by 4% in 2008 and 2009, and expected to grow by 0.3% in 2010) a post recession boom is likely considering that tourism contributes approximately 10.6% of global GBP. Social and cultural features play important roles in the cruise industry (Porter, 1980). The majority of cruise customers come from affluent and western social segments and place great stress on lifestyle quality (Porter, 1980). The market for cruises has until now been dominated by customers from the advanced western nations. Cruise liners are constantly investing in technology to make their ships more customers friendly as well as easier to operate. Internet sales enable customers to reduce costs through elimination of intermediaries (Porter, 1980). The tourism industry, because of the associated travel costs, is strongly associated with emission of green house gases. Any sort of rationing of petroleum products can as such lead to significantly adverse effects upon the tourism and cruise sector. The cruise business can also be influenced to some extent by trade laws and customs procedures and regulation. The existing global visa regime is tremendously skewed in favour of the inhabitants of rich countries and this can affect the growth of cruise customers from the emerging nations. 3.4. Critical Success Factors Analysis of available information leads to the conclusion that success in the shipping industry will depend essentially upon economies of scale and degree of differentiation (Gisnas et al, 2008). Extending this concept to the cruise industry, the critical success factors in the industry can be narrowed down to the four following factors (Gisnas et al, 2008). Exploitation of scale economies: Economies of scale can be achieved in different operational areas like vessel size, maintenance programmes, and economies of hotel operations Product Differentiation: This can be achieved through the conceptualisation and implementation of different types of cruises. Generation of Customer Loyalty: This will enable companies to obtain higher shares of repeat customer business Management of Strategic Investments: This will enable an organisation to get infrastructural advantage through optimisation of investments, both in terms of money and costs. 4. Strategic Recommendation Carnival Corporation is currently experiencing difficult environmental conditions because of the global recession that was triggered off by the housing collapse and the subprime crises in the USA (Porter, 1980). With the economies of affluent North American and European countries, wherein the brunt of the crises, global tourism was significantly affected during the past two years (Porter, 1980). The bulk of the cruise industry services the citizens of the United States, the UK and other affluent European nations and a sharp economic downturn in these nations will expectedly have significantly adverse on the sales and operational performance of the members of this sector (Porter, 1980). The strategic growth plans for carnival Corporation must accordingly incorporate the impact of the extra ordinarily difficult current environment (Porter, 1980). Whilst the current economic environment is challenging the companys operational and financial capabilities, it is also providing significant opportunities to strong existing players (Porter, 1980). The growth recommendations for Carnival Corporation have been based upon the information obtained from the PESTEL analysis, the utilisation of strategic theories like Porters generic growth strategy and Ansoffs growth matrix, the critical success factors for members of the industry and the opportunities and threats that exists in the current environment (Porter, 1980). Michael Porter, in his seminal contribution towards corporate strategy forwarded the theory that companies can achieve competitive advantage only through the adoption of specific strategies, namely cost leadership, differentiation, or niche occupation (Porter, 1980). Porter went on to state that whilst many organisations feel the need to adopt more than one of such strategies, such an attitude was essentially faulty, and the desire by company managements to adopt essentially distinct operational strategies could lead to loss of focus, confusion in growth objectives and engagement in contradictory and self destructive actions (Porter, 1980). Carnival Corporation has constantly followed a strategy of differentiating of products from that of its competitors. Whilst the organisations growth is also due to its origin and operations in the extremely strong US and British markets, the company has constantly differentiated its offerings through innovation in the types and lengths of cruises to its customers. The company is otherwise strongly focused on sustainability and is taking action to reduce its carbon footprint through the lowering of energy use on its ships, preserving clean air, and reducing operational waste. The PESTEL analysis reveals that whilst the industry is vulnerable to global terrorism actions and the political instability of countries that form part of the operational area of the industry (Porter, 1980). Apart from such political factors, the industry is vulnerable to economic downturns. It is however becoming obvious that the downturn has possibly bottomed out and that western economies are moving towards recovery (Porter, 1980). Whilst recent economic developments in Greece and Spain are disquieting, broad economic indicators show the possibility of some economic improvement in 2010 and firm upward economic movement in 2011. This situation provides abundant opportunities to the companys growth plans. Whilst 2009 has seen a dip in the companys sales and profitability, financial reports reveal that the company has a very strong cash position and comfortable leverage ratios. With its considerable financial ability and its experience in growth through buyouts and acquisitions, the current economic circumstances should provide significant opportunities for the company to acquire smaller and financially weaker organisations, who would be finding it difficult to survive in the present circumstances. Igor Ansoffs model of growth stipulates that companies move in their growth curve from selling currently available services in existing markets through various phases to selling new products in new markets (Tutor2u.net, 2009). Ansoffs growth model is provided in appendix 4. Carnival Corporation should clearly follow a carefully formulated strategy of external and internal growth. External growth should be targeted through the search and acquisition of attractive cruiser lines whose operations and viability has suffered because of the crises. The corporate management should aggressively scout for acquisition and use its strong financial resources to good effect. Such a strategy will also lead to better scale economies and will of course need efficient management of strategic investments (Tutor2u.net, 2009). The company, in accordance with Ansoffs model should steadily pursue strategies for differentiating their services through the conceptualisation and implementation of different cruise themes. It is also opportune for the company to seriously look at the emerging Asian tourism sector, preferably through the acquisition of a local cruise operator. The Asian economy is fairing much better than the European economy and significant accretion is occurring in the upper middle class segments of China and India. Such population segments are totally unexposed to cruise vacations and provide fertile ground for Carnival Corporation to thrust their Asian operations. Carefully conceived strategic plan of organic and acquisitive growth will enable the company to consolidate its leadership position and exploit current environmental opportunities (Tutor2u.net, 2009). 5. Conclusions

Regular Attendance In All Classes Education Essay

Regular Attendance In All Classes Education Essay Regular attendance in all classes at school or university is essential to improving academic achievement. Questions of personal development of students and the formation of their readiness for future professional activities are keys to the theory and practice of improving the work of modern education institutions.  This is because the initial phase of assimilation with profession comes just during learning, as well as the process of self-determination of a young man in life: he forms his life and philosophical positions, develop individualized methods of work, behavior and communication.   In this case one of the leading problems is to build such a system in educational institutions that will be optimal for not only personal development of students, but also their professional development as specialists, their readiness to work. Consequently, more urgent becomes the problem of identifying the relationship and interdependence of two processes: the personal and professional development of student and the process of studying.  Thats why it is necessary to determine how the learning process and attendance of college or university affect personal characteristics of students: their professionalism, willingness to work, depth of knowledge, and a total success in the future profession. Education is part of the process of personality formation.  Through this process, society transmits knowledge, skills from one person to many other.  During studying the student is not only given, but also imposes certain points of view, opinions, social and cultural values.   The learning process is aimed at the socialization of the individual, but sometimes it interferes with the true interests of the student. For example, some students prefer the process of self-education and not attending schools or university, but rather choose learning by correspondence or distance learning.   But here the question arises: how effective is that education?   Also, some students do not attend university or college because it is a waste of time for them.  However, in the future, these students will have to work, and their professional knowledge and skills are in question.  Consequently, there is a fundamental question: how attendance of the university or college affects the professionalism and success in the future work of the student? Full-time education and lessons attendance in the learning process The traditional form of education is the internal form, when students should strictly attend classes, lectures and seminars.  Most students continue to choose this form of education despite the difficulties of economic nature: during 5 years students will not be able to work full time, and will have to devote most of the time to studying.   In this paper we consider the importance of such form of education for students, and in particular the importance of attendance of classes for their future professional activities. The main purpose of full-time education, when students attend classes, is that the learning process should give students a certain system of knowledge, should work out a certain way of thinking, should give practice of progressive efforts to obtain and use the knowledge. This type of education is the most widely used today and is based on obtaining the knowledge and skills under the scheme: the study of new material consolidation of the material learnt monitoring of results and their evaluation. The main characteristics of full-time education is that:   first, that teachers give students their knowledge, experience and skills;    secondly, teachers not only provide students with the necessary stock of knowledge, but also instruct them on various options of life and job situations. This suggests that classes in schools and universities not only provide students with all the necessary information, but also give the social aspects of educating young people.  The above conditions are complementary, and give students all-round development. Based on this, the most common presentation of full-time education, we should pay attention to some specific features of traditional schooling.  There is a joke that has a deep sense: Education is what remains with a person after he forgets everything he was taught.  Indeed, much of the information people get is usually forgotten after some time, but self-educational and social aspects of learning remain. On this basis, it would be logical to assume, that together with the giving a certain amount of facts and algorithms, the most important task of education is the development of intellectual capacities of students. From a classroom management viewpoint, there are many logistical reasons to require attendance. Group projects are very negatively affected when a group member does not show up for labs. Class morale is lowered when students show up late and have no clue of the topic being discussed. Students claiming that coming to class is unnecessary to get good grades influence other students, even if they do benefit from attending class. (Clump et al. 2003) However, class expedience is a secondary issue, compared to every instructors responsibility to teach her course as effectively as possible. Learning is a joint and wonderful journey between each student, her peers and her instructors. Although the world of academia is rapidly changing with an ever increasing distance- learning component, the sole reading of a textbook (or watching of a screen) cannot be compared in richness and effectiveness of a classroom experience. To fully present the importance of full-time education and lessons attendance, it is necessary to give characteristics of students that prefer full-time education and attend lessons. Who is now a regular full-time student?  This is usually a young man who understands that for serious work you must have higher education.  He deliberately chooses a full-time education, wishing to devote five or six years of his life learning, mastering the profession.  He believes that the acquired knowledge will help to find work in his soul, to take a worthy place in life, to grow in the profession and to ensure an acceptable quality of life for themselves and their future family. Many research and experiments about the regular attendance show that students who attend classes achieve better results in education. For example Clump et al. (2003) studied the effect of attending class in a course in General Psychology,comparing the performance of students who were present on days were given with those who were not present. They conclude that attending class is one of the best things students can do with regards to their grades. This is the case for both the immediate future and for the entire course. (Clump et al. 2003) Of cource not all studies find a significant correlation between attendance and academic performance of students, but still the evidence is very clear. The advantages of full-time education and importance of attending classes The advantages of full-time education and attending classes are the following: 1.  It is an opportunity for direct communication with the teachers, because the personal factor plays a huge role in any work, and especially in education as from teachers lectures students can learn much more than from a textbook or the Internet. 2.  Full-time students have time to visit libraries, conferences, and that, of course, deepens the theoretical knowledge, which is a necessary for professional competency. 3.  Full-time students have more opportunities to realize themselves in the faculty and the institutes activities, that is to participate in the informal life of the university.  This is of great importance for students, because it is the experience of public speeches, reports and other types of professional activity, which is important for their future career. 4.  A graduate degree of full-time education has traditionally higher value than any other form of education.  The employer understands that the student who has devoted five years of his life to studying the profession, has not only acquired a vast knowledge, but also learned how to produce his own labor. Unfortunately, attendance policy has some shortcomings, especially they are important in our times, when grants are small, and the opportunity to work for students is excluded because of lack of time. Of course, full-time education provides fewer opportunities for part-time job, as classes at the institute, as a rule, take time from nine oclock in the morning to five oclock in the evening daily, except weekends. So when some students are forced to look for jobs, they have less time for good studying, regular visits of lectures, seminars and libraries. Unfortunately, apart from a real desire to acquire knowledge and mastery of good profession, sometimes student come to high school for very different reasons, for example when parents make them to do this.  These students often failed to see an independent life after graduation, and do not understand why they need certain knowledge, what they want in the future profession.  This leads to infantile attitude to educational process, focus on formal memory from some students and the desire to just get a good grade, or slip from others.  Some of the criticism for implementing an attendance policy is that it assumes that students cannot judge what is good for them, and that they, not the instructor should decide if they should attend a particular class on a particular day. To make a rational decision to attend or skip class, a student must judge the value of each of these two options. But, it is in the human nature that immediate necessities are preferred over long-term advantages (K ahn et al., 2004). To assume that a young person can appreciate the long-term value of education is a weighty assumption. In all cases, any decision seems rational from the viewpoint of the person taking it. In the case of class attendance, students may skip class for reasons that have nothing to do with bettering their learning. If the student is viewed simply as the instructors customer, then any student decision is, by definition, right. The same way that the instructor chose not to stop by the coffee shop and get his coffee before coming to class, the student chose to skip it. In both cases, it is a students decision. Of course, the situation is changing in senior courses, when student usually already have a professional interest, and begin to think about future employment. Often, students find a job during university studies mainly in order to try out their future profession, to acquire the necessary experience and facilitate their employment after high school. In addition, many students do not understand the importance of learning each subject from the original sources.  Information obtained from the Internet can not replace the material of textbooks, which contain the authors view on the events and phenomena, that present information in a discussion manner and encourage students to think independently.  The role of books in education is still difficult to overestimate.   In any profession there can be more than one specialization.  The system of production practices will help students understand what exactly he wants to do, and simultaneously check the correctness of the chosen profession.  In addition, students need to know and use the opportunity to obtain additional specializations in learning. For example, at the faculty of Management there is an opportunity to learn specialization international management to learn further several world management practices and so on.  This will allow students to have a broader look at their future profession, but also improve the chances of finding employment.   Starting from the second year all students write and defend courseworks.  At the upper classes students have the opportunity to choose the theme of course work with the expectation of a particular use. For example, a fourth-year students of faculty of State and municipal management have course works tasks to produce a business plan. It is a well-known fact that a business plan is a required document for many firms, so the skills of making a good business plan are essential for every professional manager in future. Conclusion and my attitude to the topic This paper shows that there is enough and consistent evidence to conclude that student attendance is important for getting good knowledge, skills, it improves student academic performance and professional characteristics. Generally the system of full-time education and classes attendance is based on the following principle: it is assumed that the student consciously choose future profession and ready to work on the acquiring necessary knowledge and skills, thus, responsibility for the outcome of the learning process rests largely on the student, as it is assumed that he has an active interest in this. I fully agree about the importance of full-time education. Im sure that college or university attendance gives students plenty of opportunities to get knowledge, skills that are necessary for future profession. Such students have far more opportunities not only to get information relevant to the future job, but to develop their own skills and talents. Also full-time education provide students with opportunities to try themselves in future profession, to acquire the necessary experience and facilitate their employment after high school or university. For example many technical colleges have practical lessons in specialized enterprises, engaged in training students of relevant specialties within their walls.  Some subjects students learn not at their desks and not in the teaching laboratories, but directly in the factories, where they can observe the work of unique equipment and try their skills.   Similar processes take place in the humanities courses, when during the practice students work in advertising agencies, public opinion research centers, labor exchanges.   The conclusion may be that the main objective of any education, whether secondary or higher education is to teach people to think independently, to teach students the chosen subjects and professions.  But achieving such a goal is impossible to imagine without the activity of students interested in the results of their training. In conclusion I would like to note that the choice of full-time education is a major step for the future of the student and his family.  It is difficult, but the most productive and promising way of acquiring a profession.  More and more young people nowadays understand that lessons attendance opens new opportunities for self-realization, finding good job, moving up the social ladder, providing a decent standard of living.

Machiavelli’s The Prince as a Modern Political Guidebook Essay

The Prince as a Modern Political Guidebook       "Uneasy lies the head that wears a crown."  Ã‚  Ã‚  Ã‚  Ã‚   (Shakespeare, 2 Henry IV 111.1.31) Kingship and leadership is a human concept.   Contraptions and   fiction invented by human beings that hold the fabric of   society together.   It is the job of the leader to make the fiction work for the good of all.   The quote above evokes the overall feeling about kingship held by both Prince Hal and his father in Shakespeare's Henry plays.   Being a leader is perhaps the most difficult position one can ever attain.   And in the same vein that King Henry IV says this above line, so does his son King Henry V offer this lament:      The slave, a member of the country's peace, Enjoys it; but in gross brain little wots What watch the King keeps to maintain the peace, Whose hours the peasant best advantages.   (Henry V:   IV.i 280-4)    Shakespeare was acutely aware that there was little difference between a real king and a player-king.   He gives us Henry V, a prince who knows how to be both.   We see him as a politician dealing with ambassadors and a diplomat dealing with his advisors.   He dispenses justice and mercy.   He must know when to execute traitors and thieves and when to free drunks who insult him in the streets.   He is a warrior and an oratorical wizard.   He inspires courage in the face of desperate circumstances and perhaps most importantly he knows how to seem one thing while he is another.   All these qualities make Hal Shakespeare's quintessential prince and these are the qualities that Niccolo Machiavelli saw as necessities for any "good" leader of a people.        Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Prince, written in Florence in the year 1513, by Machiavelli, is one of t... ...cause he didn't teach anything that wasn't already known to powerful leaders.   In fact, in his address to Lorenzo de Medici, as I noted earlier, he states that the conclusions he makes are drawn from his knowledge of history.   Throughout the book he makes references to historical situations and events that employ the very means to political success he describes.   What is great about The Prince is not its original content but that it mirrors the politics of his time as well as our time.   The book is a product of the Italian Renaissance in that it attempts to explain how things really are rather than how they are perceived.    WORKS   CITED Machiavelli, Niccolo.   The Prince.   Trans.   Christian E. Detmold.   New York:   Airmont, 1965. Strauss, Leo.   "Machiavelli the Immoralist."   The Prince:   A Norton Critical Edition.   New York:   W.W. Norton, 1977.   180-185.

Pro Wrestling Essay -- Wrestling Sports Entertainment Essays

Pro Wrestling Bret Hart: Wrestling with Shadows Written and Produced by Biography Special Interview 15 December, 1997 Unreal Story of Professional Wrestling Narr. Steve Allen Written and Produced by A&E Special Documentary A&E New York, New York 1 March, 1998 WCW/nWo: Sting Unmasked Narr. Toni Shiavone Written by Eric Bischoff, Produced by Turner Broadcasting Co. Special Interview, Turner Entertainment Atlanta, Georgia 5 May 1998 Nagurski, B. â€Å"Professional Wrestling† Microsoft Encarta `99 (Electronic Version). Copyright INSO Corp. 1993-1998 PROFESSIONAL WRESTLING: SPORT OR ENTERTAINMENT? I. Introduction â€Å"Do you smell what the Rock is cookin?† shouts The Rock. This is the new crude face of professional wrestling. But it wasn’t always like this. Haven’t you ever wondered about the real history of pro wrestling, not the ‘history’ of what happened last week on Raw or Nitro? People either watch it or don’t, or some watch it and don’t admit it. In any case, what is it really? Some call it a controlled riot with commercial breaks, a melodrama of mayhem, or a brawl with a referee. Whatever you call it, it’s an old form of entertainment with plenty of ups and downs, but recently, it has become a part of mainstream America. II. The Early Years Wrestling is as old as human history. It has always been used for dominance or competition. The Egyptians, Greeks, Romans, and Arabs all were great wrestlers. Plato’s name literally means broad-shouldered, and he wrestled in his early days. The Irish used it as a way to settle differences. In fact, it was Irish immigrants living in Vermont who brought the sport to America. Because of this, Vermont would produce the best wrestling talent for the next 50 years. Presidents like Washington, Taft, and Coolidge were all rasslers, and Abraham Lincoln was very much a professional wrestler. Professional wrestling began when veterans from the Civil War used the skills they had picked up in camp to grapple for money. Wrestling in the late 1890’s was a very successful international sporting event. It was the most popular spectator sport in the United States. It was seen as more scientific than boxing, and football and basketball hadn’t appeared on the national level. The use of magaz... ...im. Nevertheless, they are the reason their chiropractors are so successful. (A&E, Unreal) So why do over 5 million people tune in to watch wrestling in a week? Because they want to see the dramatic reenactment of rituals, like belonging to a group that reflects who you are, like the nWo, The Corporation, The Four Horsemen, or Ministry, and the sign language that goes along with it, of course. It’s a soap opera, and just like one, issues are never resolved, or new ones develop. (Dr. Gerald W. Morton, Wrestling to `Rasslin V. Conclusion Is wrestling fake? Well if we look at it as fake, we are judging it for trying to be something that it wasn’t intended to be. It is drama. So is Shakespeare. Would we call his work fake? No, because that word is irrelevant. It is said that a society can be judged by how it entertains itself. At least we aren’t throwing Christians to the lions, and when we celebrate violence, it isn’t real. Professional wrestling is only as real as the imagination allows. The father of professional wrestler Jeff Jarrett once said, â€Å"For those who believe, no explanation is needed. For those who don’t, no explanation would do.†

Education today Essay

Given the increasing information and diversity surrounding education today, teachers and administrators are trying to fill in the task and responsibility to cater to active facilitation and instruction. That is why each one had advocated several strategies and methods that can seek to intensify not only the way content is delivered but also extracting different possibilities. In the end, by constantly seeking to adhere to both standards and needs of students, the educational system can better itself in providing the needed outcomes of 21st century education. In my own perspective, I feel that the effort to reach out and enhance an educational experience is there however, there are certain loopholes and obstacles that continue to impede the process of further application. For example, administrators provide the needed mechanisms for overseeing that the curriculum is in-line with the standards provided. Consequently, the provisions of these standards are often specific only on seeking test scores as the primary measurement in determining student competency. It fails to look into other alternatives that shape and hone student life. Though it is an important process to start with, it does not mean that such idea should only revolve on such. At the same time, the educational sector has been opening up its doors towards diversity as it continues to make its curriculum and content multicultural in understanding. It aligns itself with both the understanding of cultural traditions and conceptualizes on frameworks that will generate results. Despite this, there are still unequal practices that continue to exist among members of the academic community. There is still a gap between the actual frameworks existing with the real thing that is happening. Take into consideration the level of commitment that a professor gives towards people lagging behind in class because of language barriers. In here, it can be observed that there should be a support system that can cultivate better comprehension and understanding of the subject. Such idea may or may not exist in today’s classrooms. Likewise interaction and communication has been integral in student development. It can be seen that the educational sector has shown significant effort in catering to this idea. They had actively involved parents and the community in generating support mechanisms that will further harness the skills and talents of an individual. Though this may seem to be the case, there are still impediments that take place. For example, inclusion may indeed happen in the classroom however this may not necessarily be the case as students reach outside the four walls of the classroom. The environment itself may connote separation and unequal treatment. For students to actively appreciate such idea, both parents and the community have the responsibility of creating an environment that is encompassing and assistive towards growth. Lastly, engagement in extra-curricular activities is another channel wherein each student can rediscover and tap into his/her potential. Many educational institutions advocate that indeed classroom work does not solely determine achievement. Rather, it is the holistic interplay among extra-curricular activities and academic capability. For example, schools and universities can encourage greater participation in volunteer work and clubs engaging in civic activities. Not only can this create and rediscover the passion for reaching out, it can also incorporate and impart the values, principles and mission that the educational institution have to students and the community. To conclude, the educational system has made significant progress towards creating a multicultural education. It has tapped into different issues of concern and sought to create frameworks that will adhere to the needs of students. However, this also brought about new challenges and obstacle that had to be addressed accordingly. By actively realizing the parameters and areas of change, they can be dynamic towards tackling 21st century education.

Ac555 Week 7 You Decide

Week 7 You Decide Course Project Keller Graduate School of Management Question 1 The Securities and Exchange Commission (SEC) would only have influence over Smackey Dog Foods, Inc. if they are a publicly listed company or if they register to become a publicly traded company. The SEC assists investors by providing reliable information to investors so they can make informed investment decisions. If Smackey Dog Foods, Inc. ecomes a public company, they would need to provide financial statements along with an opinion about the financial statements by an independent public accountant along with the registration statement and subsequent financial reports (Arens, Elder, and Beasley, 2010). Question 2 There are four things involved in the initial planning of an audit. According to Arens, Elder, and Beasley, 2010, they are: 1. â€Å"The auditor decided whether to accept a new client or continue serving an existing one, 2.The auditor identifies why the client wants or needs an audit, 3. To av oid misunderstandings, the auditor obtains an understanding with the client about the terms of the engagement, and 4. The auditor develops an overall strategy for the audit, including engagement staffing and any required audit specialists. † In relation to Smackey, Keller CPA’s need to make the decision as to whether or not they want to take Smackey on as a new client. Once that decision has been made, Keller needs to understand why Smackey wants or needs the audit.Smackey needs the audit in order for the bank to grant a new loan for expansion. Keller will now need to meet with Smackey’s managers to discuss and document what services they are going to be providing. Once that is determined, Keller will need to plan the audit strategy and determine if they are going to need to hire additional staff or any specialty staffing. Since they have no experience auditing a dog food company, Keller may need to bring in an auditor who has experience in this type of manufactu rer.Question 3 According to Ayers, et al, 2010 the four phases of the audit are â€Å"plan and design an audit approach, perform tests of controls and substantive tests of transactions, perform analytical procedures and tests of details of balances, and complete the audit and issue an audit report. † In the plan and design stage of the audit, the auditor needs to understand the business and its environment, understand internal controls and asses control risks and risk of material misstatement (Ayers, et al, 2010).The second stage of the audit is where the test of controls and substantive tests of transactions are completed. In the third stage, analytical procedures and tests of details of balances are accomplished. In the fourth and final stage, the audit has been completed and the auditor comes to an overall conclusion and issues the audit report (Ayers, et al, 2010). In the first phase of the audit, Keller is going to have to gain an understanding of Smackey.They can do thi s by researching dog food manufacturing businesses and the industry as a whole. If necessary, they can hire an auditor who has experience in the industry to assist with the audit. One of the internal controls Keller needs to look at is the adequate separation of duties. In the warehouse, one person monitors production and shipment of their regular line of dog foods and is also responsible for preparing and approving all inventory records. Another control that needs to be examined is independent checks on performance.Since the sales manager is afraid to fly and can’t really drive, there is nobody checking on the performance of the sales people. With no monitoring of the sales people and their commission being paid in advance based on projections, close monitoring of sales should be accomplished. In performing a test of controls, the physical control over assets and records will need to be done. How the waste and returned dog food is being handled should be reviewed. Seeing the employees taking bags of dog food that have been thrown away is a red flag for fraud by the employees.Examining documents related to the inventory will need to be done as all inventory records are prepared and approved by one person with little inventory left in the warehouse but a lot of returns left on the shipping dock. This can lead to an understatement of inventory, understatement of sales returns, and overstatement of accounts receivable which is the proposed collateral for the new loan. Analytical procedures should be applied to the determination of commission that is being paid to Smackey salespeople.The commissions on the average are off by 11 percent showing that they may not be reasonable. The auditors also need to perform the analytical procedures for inventory to determine if the inventory is being misstated. This would be a concern due to the amount of waste and returns. The test of details of balances will need to be done on the accounts receivables to determine if t hey are properly stated. Question 4 Keller needs to discuss the weaknesses in Smackey’s internal controls with Sarah as the president and manager of operations.The internal control issues that need to be pointed out are the lack of separation of duties in the inventory production and records, the improper classification of accounts receivables, and improper checks on performance of the sales personnel. As soon as Keller became aware of the significant deficiencies in the internal controls of Smackey, they are required to notify in writing to the governing bodies of Smackey. A management letter should also be written giving suggestions for ways to make improvements in the internal controls (Arens, et al, 2010).Question 5 There are several types of confirmation Keller can use to verify Smackey’s accounts receivables. They are positive confirmation which is some type of communication sent to the account holder requesting they directly confirm whether the balance on the re quest is correct or incorrect (Arens, et al, 2010). There are two types of positive confirmation, a blank confirmation form where the recipient is asked to fill in the balance of the account or an invoice confirmation which is where an individual invoice is confirmed instead of the entire account.There is also a negative confirmation where the recipient is only requested to respond if the balance is incorrect (Arens, et al, 2010). Due to the fact that Smackey’s accounts receivable is a large part of the assets and they aren’t writing off any bad debt, Keller should use the blank confirmation form to determine if the balances of the accounts are correct. Question 6 The major factors that affect the sample size for confirming accounts receivable are the weakness in internal controls within the sales department, and the improper statement of accounts receivable.With no control over the sales department, there is a higher risk of fraud by collusion between the salespeople and the companies that owe money to Smackey. With almost 20 percent of the receivables classified as 90 days or older, there is a higher risk of accounts receivable being overstated by uncollectable accounts leading to a possible material misstatement in the financial statements. Question 7 The concern about the possibility of legal encumbrances on verifying the ending balance in property, plant, and equipment comes from the lawsuit filed by the employee who was fired for not owning a dog.In order to determine the likelihood of the employee winning the suit, Keller will need to send a confirmation request to the lawyer handling the lawsuit for Smackey. The request will need to ask what is the probability of the ex employee winning the lawsuit. If there is a high probability, then the confirmation needs to include the possible amount of the award against Smackey. Question 8 With controls over inventory being deficient, Keller will be present at the year-end inventory. The auditors wi ll physically observe the counting of the inventory that is in the warehouse and on the shipping dock.The auditor will also observe to ensure the waste isn’t included in the physical inventory count. If the sales returns aren’t able to be resold, then the auditor needs to ensure they aren’t counted in the inventory. The observation is necessary to ensure the inventory isn’t overstated with what has been wasted or understated by not counting the sales returns that can be resold. Question 9 Inventory control weaknesses that exist in the inventory and warehousing cycle include controls over the physical count of inventory and pricing and compilation controls. Smackey should have documents that show the reporting f the inventory that is waste and the sales returns. There should also be a review of the inventory documentation but with Kim being busy with the Best Boy Gourmet line, she hasn’t been focusing on the regular product line. There should be doc umentation to show the sales returns being returned to inventory and there should be confirmation of the inventory documentation by Kim. Henry shouldn’t prepare and approve the documentation one of those functions should be done by someone else. Question 10 Pete is breaking Rule 301 Confidential Client Information by discussing some of the details of the audit with Alan over beer.Rule 301 states, â€Å"A member in public practice shall not disclose any confidential client information without the specific consent of the client (Arens, et al, 2010). † Smackey didn’t give Pete consent to discuss the audit with his friend who also happens to be working for the bank Smackey is trying to get the loan from. Because Pete isn’t aware of Alan’s relationship with the bank, he isn’t violating Rule 101 – Independence. If none of the auditors obtain adequate understanding of the industry or business, they will be in violation of Rule 201 – G eneral Standards, A. Professional Competence.Question 11 If Keller makes an intentional mistake, they can be held liable to Smackey or to the bank. If the intentional mistake results in Smackey not receiving the loan, they could sue Keller for negligence. The type of mistake would determine the degree of negligence. In an unintentional mistake, Keller could still be liable but could possibly defend themselves based on nonnegligent performance. Legal liability concerns regarding the Professional Rule violations are if the auditor doesn’t maintain independence, follow the requirements for technical standards, and doesn’t maintain confidentiality.