Family Analysis The Family Crucible - 878 Words

While reading The Family Crucible, the authors made it feel like I was watching a life-time television series. There were several high points and low points during the family therapy session that left me unsure of how the show would end. This book takes you on a journey using family counseling to help a family heal and communicate better with one another. I thought it was interesting how this systematic therapy took place in a time where therapy was looked at as taboo. Many times in that era family therapy was not an option. The main focus was on the family member with the issue and not on the parents or other family members. In the book the authors used different theories and approaches during the counseling sessions which were quite interesting. This process after time enabled the family to look at the journey they were on in order to understand how the family, as a whole, should function. The concept of the relational triangle was intriguing because it can filter into the entire family unit and expand beyond the three person model. I can reflect upon this with my own family. The concept of using the symbolic experience during therapy allows the therapist to relate to the client at the client’s level to bring about a change in their lives. This process would be amazing if individuals would allow themselves to be open to it and not become defensive. The focus on the family functioning like a system seems harsh. I do not look at families functioning like aShow MoreRelatedFamily Analysis : The Family Crucible1354 Words   |  6 PagesIntroduction The Family Crucible is a story about the Brice family who is recommended by Claudia’s psychiatrist to go to family therapy due to the fact that she has not been making any progress in individual psychotherapy. The Brice family comes in to meet with Dr. Carl Whitaker and Dr. Augustus Napier, who co-facilitate family therapy throughout the entirety of the book. The family is made up of five people: Claudia, the IP; Carolyn, mother; Laura, the sister; Don, the brother; and David, theRead MoreThe Family Crucible Character Analysis1081 Words   |  5 PagesThe Family Crucible is a story about the Brice family who is recommended by Claudia’s psychiatrist to go to family therapy due to the fact that she has not been making progress in individual sessions. The Brice family comes to meet with Dr. Carl Whitaker and Dr. Augustus Napier, who co-facilitate family therapy throughout the story. The family is made up of five people: Claudia, the IP; Carolyn, mother; Laura, the sister; Don, the brother; and David, the father. The family is coming into therapyRead MoreThe Crucible by Arthur Miller993 Words   |  4 PagesImportance of Being Earnest were among some of these plays from this semester. However, one of my personal favorites is The Crucible. I was able to uncover many themes from this play such as secret sin, lies and deceit, and relig ion. The Crucible stood out to me from the rest of the plays. I was able to relate to it on a greater scale than the others, and the story behind the Crucible interested me very much. Also I notice a theme of secret sin. I thoroughly enjoyed reading this play as well as watchingRead MoreThe Crucible with Related Text865 Words   |  4 Pagesis the human need for wellbeing, acceptance and social security. One belongs to a group, a family, a unit, and one can also be isolated from groups and rejected from communities. Through analysis of The Crucible by Arthur Miller and the feature article, A Dangerous mind offers an insight into the concept of belonging as it is presented and substantiated through the use of literary devices. In The Crucible, belonging is explored through a theme of persecution, whereby one must conform to the rulesRead MoreEvolution Of The Witch From Early American Literature1609 Words   |  7 Pageshats. However, if we completely examine the different texts such as The Conjuring or The Crucible, we can see that certain events in that time might have had an influence on the portrayal of the witch. Most stories do not involve these typical characteristics, but it is very fascinating to see the differences between the stories. When examining the changes of witches in time, three sources will be used. The Crucible, Hocus Pocus, and The Conjuring will aid me in examining the variation of witches. TheyRead MoreThe Crucible Character Analysis Essay879 Words   |  4 PagesThe Crucible Character Analysis In The Crucible by Arthur Miller, John Proctor, the protagonist, is a farmer in his middle thirties. The author gives little to no detailed physical description of him, but from Proctor’s speech, we can still picture him as a strong and powerful man who is able to keep every situation under the control, the kind of personality which earns him deep respect and even fear from the people in town. On the other hand, Abigail Williams, the antagonist, plays an inferiorRead MoreAccusation And Defense Of The Salem Witchcraft Trials1658 Words   |  7 Pagesof practicing witchcraft during the trial. Sewall, after the trial, writes about his regret for his role in the trail. The horror and torture and pain he witnessed during the trial makes him believe that God has punished him for his role as his family was blighted following the event. The diary does not have any significant context for the trial occurrence and its proceeding but it does have Sewall own experience as a judge and his views following the own going trial and the aftermath of the trialRead MoreThe Hands Of An Angry God1627 Words   |  7 Pagesand The Crucible Essay Two coarse yet uniquely fragile societies, three hundred years apart, devoured by individual ideologies that permeated belief systems, that blinded, deafened, and muted citizens, and that ultimately led to gruesome hysteria. â€Å"Sinners in the Hands of an Angry God†, written by Jonathan Edwards in the mid-1700’s, is a sermon directed to a Puritan congregation urging with orthodox fervor for transgressors to repent. Arthur Miller wrote the allegorical play The Crucible in 1953Read MoreDevelopment and Composition of Middle Ear Structures of Balaenopteroids1350 Words   |  5 Pagespatterns such as birth, weaning and nursing7,8. Our initial trace element analysis produced encouraging results from the involucral thick section of a balaenid (Balaena mysticetus). Next we seek to expand our dataset to determine if the same patterns can be correlated to the tympanic bulla of several members of Balaenopteroidea (rorquals, gray whales, and allies). Teeth are often used in tr ace isotope and trace element analysis, but in mysticetes – which have forsaken teeth in favor of baleen, a keratinousRead MoreA Reflection On The Assessment Of Leadership And Collaboration1666 Words   |  7 PagesSummative Analysis Both of the educators I observed this semester presented great examples of each of the learning outcomes. The educators varied in styles of their practices, but both educators want to achieve the same goal with their students. Mr. Cornutt from Saks High School likes to practice open class discussions with his students and wants the students to feel comfortable explaining their personal observations in a public setting. Mrs. Morgan from White Plains High School practices

Positive And Negative Aspects Of The Prenatal Hormone Theory

When it comes to visual-spatial abilities, it is thought that males are better than girls. They can rotate objects better in their minds, are better at things like engineering and mathematics. Females are good at empathizing and listening, more likely to choose professions in the arts rather than sciences. It was thought that these differences were due to the fact that our brains are wired differently, that our hormones controlled more than we thought. However, that is not the case it seems. There seems to be no significant results that gender differences in visual-spatial abilities are innate but rather socialized through practice and training and gender schemas. A. The prenatal hormone theory states that there is a surge of hormones in the womb that can cause sex differences in the fetus. The hormone testosterone is believed to cause males to be more interested in things that involve objects or systems and less interest in things like facial expression and people (Fine). The theory would account for the claim that more males are interested in professions that involve math and science (engineering, computer sciences, physics, etc.). Counteracting this claim, however, is evidence pointing towards the fact that many of these professions and intellectual discovers need a great deal of empathetic ability to achieve. Fine points out in her novel, Delusions of Gender, that Albert Einstein claimed to have made great discovers when he was following his intuition and not his logic.Show MoreRelatedCohabitation and Its Effect on Rise in Divorce Rate1117 Words   |  5 Pagesmen and women may be due to the biological differences discovered in prenatal deve lopment. The psychological aspect creates the lack of commitment due to loss of financial and emotional stability during cohabitation and thought of future marriage for men, whereas women are keen to having close relationships and diving â€Å"head first† into long term relationships and hope for the best. Cohabitation has its positive as well as negative effects on the gender identity of men and women and their basis ofRead MoreEffects of Prenatal Maternal Stress on Development2065 Words   |  9 PagesAlthough there are many factors that affect the development of the fetus, research on the specific effects of prenatal maternal stress and the resulting negative outcomes for the development of the fetus will be reviewed. While there is knowledge of these harmful effects in scientific and medical communities, researchers are still in the midst of discovering the results of these negative effects on human development. An overall review of the literature suggests that this to pic is still relativelyRead MoreThemes Of Development : Prenatal6705 Words   |  27 Pages Week One: Themes in Development: Prenatal Physical: Physical development of the human begins at conception when the egg is fertilized by the sperm. Once the ovum is fertilized, the process of mitosis begins, allowing the cells to split and form the human being. Through this process, each parent contributes 23 chromosomes, which are present in every cell of our bodies, and are made up of DNA and genes (Broderick Blewitt, 2015). The genes that we inherit from our parents determine our physicalRead MoreThe First Theory Of Development1659 Words   |  7 Pages1. The first theory of development I chose was the psychoanalytic theory, more specifically Erikson’s psychosocial theory. I feel that this is an aspect of my development primarily from infancy through my early childhood. Erikson believed that throughout different stages of life we have different â€Å"stages† to conquer. When we are first born as infants we must battle trust versus mistrust. This was especially relevant in my life as a child because I did not like t o be held by other people other thanRead MoreEssay about The Pros and Cons of Nicotine1500 Words   |  6 PagesPositive and Negative Aspects of the Chemical Nicotine Nicotine, one of the most unusual psychoactive drugs known, and the primary pharmacological agent of addiction in cigarettes, triggers powerful physical and psychological reactions in species as diverse as cockroaches and humans. Nicotine has been proven to boost concentration, improve memory and control body weight, as well as alleviating the symptoms of Alzheimers and Parkinsons Disease sufferers. However, research has also establishedRead MoreUcsb Human Sex Soc 152a Final Study Guide4110 Words   |  17 Pagesrough-and-tumble play. Aggressive behavior, athletics; in gay W, the opposite is true) b. For more examples, see pages 375- 376 Diverse Theories Attempt to Explain Sexual Orientation 1. Psychodynamic theories [in terms of internal mental processes] vs. biological theories [in terms of phenomena, such as hormones, genes, etc.] 2. Freud Theories a. Thought that the â€Å"normal† development process could be disrupted by abnormal relationships within family( certain phenomena couldRead MoreThe Biological Of Sexual Orientation2473 Words   |  10 Pagestowards another individual; be it heterosexual, homosexual or bisexual (LeVay Baldwin, 2012). Some sexual orientations are accepted, while others have been frowned upon and labelled in negative ways. The acceptance of certain sexual orientations, and not others, can be partially explained by what, or which theory, individuals believe lead to heterosexuality, homosexuality and bisexuality (Emmanuele et al., 2010). This paper aims to analyze three scholarly articles that explore sexual orientationRead MoreNature And Nurture : Nature Vs. Nurture1780 Words   |  8 Pagesmasculine demeanor. Money hid Brenda’s behavioral discrepancies from the scientific community. Although Brenda was far from feeling like a normal girl her age, Money’s reports said ot herwise. Albeit false, he used her case as further evidence of his theory that â€Å"the child’s psychosexual differentiation will be congruous with the sex of rearing (Colapinto 55).† Dr. Money is made out to be the villain in the story. In addition to his false reports of her case, Brenda’s horror during her yearly visitsRead Morehomosexuality: a mental disorder?4366 Words   |  18 Pagesknow that, homosexuality is a normal aspect of human sexuality and should not be considered a mental disorder. OUTLINE I. What is homosexuality? II. Origin and nature of homosexuality A. Glandular disturbance B. Genetic causes C. Dominant mother and weak father D. Overindulgent mother E. Cruel or detached parents F. Overt homosexual III. Three theories of the causes of homosexuality A. Biological Theory B. Psychiatric Theory C. Sociological Theory V. DeclassificationRead MoreLife Span Development Reflective Paper5968 Words   |  24 Pagesfrom prenatal, birth to old age. The goal of this paper is to show how my knowledge and understanding of life span development has increased, as well as demonstrate how this knowledge and understanding will apply to and can be used within my area of specialization, Leadership Coaching. As a Social Worker, I have had the opportunity to work with children and families from diverse socioeconomic, ethnic and cultural backgrounds. My experience and training includes extensive work with prenatal, infant

Fela Anikulapo Kuti free essay sample

More than a Nigerian composer and multi-instrumentalist, Fell Kit was a musical genius that revolutionized the art of African music for a lifetime. One of Africans most controversial musicians, he continued to fight for the rights of the common African man in spite of being harassed, vilified, and even thrown in Jail by the government of Nigeria. Born Leafed Illusion Loudmouth Ransoms-Kit in Absolute, Nigeria on October 15, 1938, his family played an influential role on his political and national movements. Both of his parents were of Yardman descent. Fells mother, FinallyRansoms-Kit, was a leading figure In the nationalist struggle of Nigerian people and anti-colonial movement. His father, Reverend Israel Loudmouth Ransoms-Kit, was a Protestant minister and school principal and also the first president of the Nigerian union of teachers (3). He was the middle child of two brothers, Likely and Bake, who went on to become prestigious medical doctors in their fields. Some say that this was somewhat of the motive behind Kits first intentions to be a doctor. Fell was Inspired by deferent genres from Jazz and Funk to Salsa and Calypso with Juju.From these different styles and realms of music he constructed and engineered a unique style of his own that would forever change the history of African music, which was named Forbear. He died on August 2. 1997. Fell was and Is one of the most powerful and influential African musical engineers that changed the face of Nigeria, musically, politically, and re-established the importance of differential music. As a young boy, Fell watched his older brother grow and become fascinated with the medical nature of things. This seemingly showed as the major hobby for Kit, but he also developed a love for music.In 1954, Fell Joined a group by the name of the Cool Cats as a singer. The Cool Cats were a band that practiced in the highlight movement. Highlight was the rage of the development of the Lagos music scene that was heavily emerging In the sass. He later attempted to try a career in medicine and, when he was 20 years old, was sent to London to study medicine (1). When finding that the career wasnt suitable nor anything that he wanted to do for the long term, Kit decided to stay in touch with his musical side and studied music at the TrinityCollege of Music. At Trinity, Fell formed Kola Libidos, which was a also a band that performed highlight music and fused it with Jazz. From the period of being a member of the Cool Cats and rocking with the highlight movement and throughout and after his time of study at Trinity, Fell developed his own peculiar, unusual sound. Kit intertwined the current listening of highlight music with the percussive sounds of early Jazz and reproduced a very distinctive style that would later become to be known as Forbear.It was in 1968 that Kit made this style of African music official ND, within the year he had spent most of his time promoting this new sound all over the USA with Kola Libidos on tour (1). At this time was where Cut become very fond of and fell in love with American Jazz music. Years after the tour, Fell returned back to his native homeland of Nigeria and opened a nightclub, the Shrine. This is also the From here on out, he continued to play with and use his creation of Forbear and wow the audiences and singers in the nightclub with his band play. However, the intricate work and small, long-measured songs were not appealing heavily to theAmerican culture and this set up a huge roadblock for Kit to gain commercial acceptance from the states. Another factor was the Mr.. Kit was against performing a song after recording it, which also drawn a large amount of disinterest from the United States. Being involved in his political movements, Fell continued to attack the Nigerian government. In 1979, Kit started his own political party, MOP (Movement of the People). Though this showed as a strong and powerful movement that the people were quickly growing on, it lasted very shortly. In 1983, the military regained their overpayment power over Nigeria.This was at the very same time that Muhammad Briar, one of Kits rivals and political opponents accused him of a currency smuggling charge. The charge was very controversial and background evidence showed much speculation, but Kit was sentenced to 5 years in prison (5). Throughout the sentence, Kits band continued to put out great music and campaign for the release of Kit. T-shirts reading, Free Fell were being worn everywhere. In 1986, a pardon from the government released Kit and freed him due to another governmental change in power. 1 years later, on August 2 at pm in his Lagos, Nigeria, Kit was laid to rest.Some say that the condition was an illness that he had refused to get treatment for, and rumors say that Fell had been diagnosed with a prostate cancer years prior. Later, reports had confirmed that Fell passed away due to complications from auto immunodeficiency syndrome (AIDS) (4). The untimely death of Fell Kit was a suspiring shock to the entire African community. Forbear was truly an indescribable and moving genre of music that won the hearts of many in the African culture and sparked the attention of the Americans that were skeptical about his music.Fell Kits Forbear redefined the meaning of highlight Jazz music and established the sound of African Jazz. Kit experimented with many forms of contemporary music. Its a combination of Your music, psychedelic rock, Jazz, highlight funk, and chanted vocals. This music is very colorful and features percussive chants, call and responses, complex interacting rhythms (2). Much of Forbear music borrows from the native, tinker pan, African style percussion that Fell Kit picked up while he was on a studying session in Ghana.One who had a significant role in he upcoming of Forbear was Tony Allen, a drummer for 20 years in Africa 70 and a longtime friend of Kit. According to Fell, his importance and contribution to Forbear could not be overstated. Fell once famously stated that, without Tony Allen, there would be no Forbear. Regarding song length, Fell refused to bow to the music industry preference for 3-minute tracks, neither did he comply with the appeal to water down his strong political lyrics (4). He believed and argued with a passion that the gimmicks of pop music were a gimmick and lack creativity and substance.The act that Forbear in now winning the hearts of many today in its original form suggests that Fells strive for originality on earth was successful as he had awoke a sensibility in people to appreciate authenticity and something real. Fell Kit has shown himself as a very influential person and has altered the lives of many people. One thing about this artist that I highly respect about him was his emphasis on of music, Kit rallied against the movement saying that it was a, fake, industry and was only focusing on making financial and social improvement and lacking substance.Musically, this situation is similar to the present time because there are vast amounts of artists in the industry today that seemingly lose their originality and lack creativity once they hit the mainstream. I relate to Fell Kit in this sense because, like him, I yearn for and encourage songs that have substance and meaning to them. Having little knowledge on Kit, I learned that a sedentary lifestyle can kill. From his numerous involvements in political, musical, and international activity, I learned that it was very vital to be active and explore the world and share my gift internationally.Fell Kit shared his new sound of Forbear, offering it as a gift to the world. Though there is no comparison to such an accomplished artist, I would relate myself to Kit in the motto of forward progression, being an activist, and sharing my original gift to the world. Fell was a powerful and inspiring person, who changed the lives of many. One of Fell Kits widely recognized and greatly appreciated pieces that he performed numerous times during his time of touring in the Americas was , Teacher dont Teach me no Nonsense. Until this day, this piece is listened to heavily from amazing audiences in Kits well-known play Fell, to being used as a teaching tool for African Jazz teachers within the classroom. This piece uniquely describes the creativity and flashiness of Kits work. Going along the typical rubric of Forbear music, the piece starts off with a percussive snare drum beating in 4-4 measure, followed by accompaniment of the hi-hats. Within the 5th measure (3rd minute of the song), you begin to hear more instruments being added from more percussion (bongos, cymbals, woodblocks), saxophones, harmonicas, trumpets, guitars, and bass nines.From this, you can identify that the texture of the music is extremely polyphonic, and if not the group chants and call-and-responses surely remove any doubt about the polyphonic texture. Fell sends a call to the children and, in unison, they rhythmically answer. From now, everyone begins to chant the response. This is somewhat the musical bridge of the piece that gives the instrumentation a rest, for a while. During the resting atmosphere, the dynamics and pitch of the music have toned down, like going into the falling action off of the climax.

The Appropriateness of Alternative Titles to The Great Gatsby Essay Example

The Appropriateness of Alternative Titles to The Great Gatsby Paper The title The Great Gatsby immediately brings up not only the memory of a character, but the story of the famous book by Scott Fitzgerald. It seems even that there could be no other name to this novel, that maybe none other would capture its essence as simply but completely as The Great Gatsby. However, before settling for this title, Fitzgerald did have indeed 5 alternatives, each one related to a subject elaborated in the novel by the author. This shows how he did not simply right a story about a man, but also how he managed to merge different ideas into this single novel. Among Ash-heaps and Millionaires refers superficially to the setting of the novel, East Egg and West Egg, where millionaires and nouveau-riche live and the dirty road to New York, where workers live. However, the title previews already the social criticism by Fitzgerald, and the contrast he makes between the millionaires way of living, luxury and exclusivity, while the lower working classes inhabit the sides of the roads in the middle of an ash valley, simbolically representing the moral and social decay of americans. It cannot be denied the relevantness of this title, however it does change the focus of the novel from the main storyline with its characters to the social critiscism subtly but clearly present in it. We will write a custom essay sample on The Appropriateness of Alternative Titles to The Great Gatsby specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Appropriateness of Alternative Titles to The Great Gatsby specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Appropriateness of Alternative Titles to The Great Gatsby specifically for you FOR ONLY $16.38 $13.9/page Hire Writer On the Road to West Egg is a title which refers to the process of accumulating wealth Gatsby went through in order to reach Daisy and properly woe her. He went from a poor boy to a millionaire, not only for her, but to fullfil his childs dream of being a proper gentleman. Though the title is relevant to the novel, it is not so appropriate, it does not advertise or foreword the story aswell as other titles might; it seems to only somewhat scratch the top of the meaning of The Great Gatsby. Trimalchio, a character in the Roman novel The Satyricon by Petronius, was an emancipated slave who against all odds attained power and wealth and was known for throwing luxurious dinner parties. The parallels that can de drawn between Trimalchio and Gatsby are obvious enough, he was a roman nouveau riche just as Gatsby. The option title Trimalchio of West Egg is therefore quite relevant to the novel, and to one whos about to read the novel, the title not only describes the character whom the reader is about to know about, but is also attractive by making reference to an intriguing Roman character. The epigraph of the novel is the poem below: Then wear the gold hat, if that will move her; If you can bounce high, bounce for her too, Till she cry, Lover, gold-hatted, high-bouncing lover, I must have you! The other title option, The High Bouncing Lover was taken from this poem written by Fitzgerald. It refers to Gatsbys struggle to become rich as to win Daisy for himself. She, a rich girl who would never marry a poor boy like Gatsby used to be, would only do that if he wore the gold hat, if he possessed the wealth that overpowered her. The title refers to Gatsby as the high bouncing lover, representing all he did in order to become elligible for Daisy, sometimes being driven to do illegal actions, it seemed his ways of getting to her had no limits. It seems to me that this title fits the story perfectly, however it does not have the simplistic power that The Great Gatsby transmits. The last title, and the one which Fitzgerald had seemed to be inclined the most to, is Under the Red, White and Blue, that is clearly a reference to the american flag and what it represents. This title is undeniably appropriate for the novel, since one of its major themes is the American Dream and the hoplessness of fullfiling it. By giving the novel this title, Fitzgerald would have lifted the weight off the greatness of Gatsby and his insistent hope when really he was doomed, and would focus more on the social critique of the obsession of being rich and the petty attitudes of those absorbed in it. The Great Gatsby title itself seems to join all of the titles in one, but is focused specially on the perseverance and hope Gatsby maintained until his surprising death. Even though he seems a bit naive in the middle of the conspiratory world of wealth, his true sentiments do indeed invoke the appropriateness of calling the character Great, whos essence remained unchanged even after all the wealth and status. Hence, the present title appears to fit perfectly with the novel, and has played a part in making it memorable.

Spartan Ephorate essays

Spartan Ephorate essays What was the role and the authority of the ephors in the Spartiate Constitution? In ancient Sparta the office of ephor was both the most interesting and the most obscure of the offices under the Spartan constitution. It seems that the ephors became more important and gained more and more political power as the history of Sparta proceeded. According to tradition, the order was established at the time of the first Spartan war to help the kings of Sparta to carry out their main duties Messenia (736-716 BC), which necessitated the protracted absence from their country of the two reigning kings of Sparta, Alcamenes and Theopompus. But by the time first Persian invasion of Greece in 480 BC, the kings had lost much of their power, and it is certain that the ephorate had gained a great deal of what the kings had lost. At its peak of authority the board of ephors was the organ of citizen control over the dual kingship of Sparta. There were five ephors, elected each year by the full Assembly of Equals. This annually elected board functioned until it was destroyed in the 3rd century BC by the Spartan kings Agis IV (reigned 244-241 BC) and Cleomenes III (reigned 235-222 BC). Later it was revived and lasted until A.D. 200. Anybody who was a Spartan Equal and over thirty years old was eligible to stand for election. Their relation to the two Spartiate kings was curious. The kings were recognised as the only authorised military commanders, but the ephors had full discretion in levying troops. During campaigns they had no voice in command, but they might bring the royal leaders to trial for alleged errors in conducting war. The ephors cast the deciding voice when the kings disagreed. Their decisions were the result of a simple majority vote. The responsibilities of the ephorate included giving foreign ambassadors permission to cross the border into Spartan territory and permission to address the Assem ...

How to Use Shakespeare Quotes

How to Use Shakespeare Quotes You can make your essays interesting by adding a famous quote, and there is nobody better than a Shakespeare to quote! However, many students feel intimidated at the thought of quoting Shakespeare. Some fear that they may end up using the quote in the wrong context; others may worry about using the quote verbatim, owing to the archaic Shakespearan expressions. If you wish to learn how to skillfully quote Shakespeare, you have reached the right place. In this article, you will learn how to use quotes from Shakespeare in your own writing and how to attribute the quote correctly.   Find the Right Shakespeare Quote You can refer to your favorite resources, be it your school library, a public library, or of course, your favorite content destination on the internet- thoughtco.com. Make sure that you use a reliable source that gives you complete attribution, which includes the name of the author, the play title, the act, and the scene number. Using the Quote You will find that the language used in Shakespeare plays have archaic expressions that were used during the Elizabethan era. If you are unfamiliar with this language, you run the risk of not using the quote correctly. To avoid making mistakes, be sure to use the quote verabatim- in exactly the same words as in the original source. Quoting From Verses and Passages Shakespeare plays have many beautiful verses; its up to you to find an appropriate verse for your essay. One way to ensure an impactful quote is to ensure that the verse you choose does not leave the idea unfinished. Here are some tips for quoting Shakespeare: If you are quoting verse and it runs longer than four lines, you must write the lines one below the other as you do when you write poetry; However, if the verse is one to four lines long, you should use the line division symbol (/) to indicate the beginning of the next line. Here is an example: Is love a tender thing? It is too rough, / Too rude, too boisterous; and it pricks like thorn(Romeo and Juliet, Act I, Sc. 5, line 25)If you are quoting prose, then there is no need for line divisions. However, to effectively represent the quote, it is beneficial to first provide the contextual relevance of the quote and then proceed to quote the passage. Context helps your reader to understand the quote and to better grasp the message that you wish to convey by using that quote, but you should exercise caution when deciding how much information to supply. Sometimes students give a brief synopsis of the play to make their Shakespeare quote sound relevant to their essay, but it is better to pro vide short, focused background information. Here is an example of how a small amount of context can be provided before a quote to improve its impact:Miranda, daughter of Prospero, and the King of Naples son Ferdinand, are to get married. While Prospero is not optimistic about the arrangement, the couple, Miranda and Ferdinand are looking forward to their union. In this quote, we see the exchange of viewpoints between Miranda and Prospero: Miranda: How beauteous mankind is! O brave new world, That has such people int!Prospero: Tis new to thee.(The Tempest, Act V, Sc. 1, line 183-184) Attribution No formal Shakespeare quote is complete without its attribution. For a Shakespeare quote, you need to provide the play title, followed by act, scene, and line number. It is a good practice to italicize the title of the play, as shown here: In order to ensure that the quote is used in the right context, it is important to reference the quote appropriately. That means, you must mention the characters name who made the statement. Here is an example: He was ever precise in promise-keeping.(Measure for Measure, Act I, Sc. 2)In the play Julius Caesar, the relationship of the husband-wife duo (Brutus and Portia), brings out the conniving nature of Portia, in startling contrast to Brutus gentleness: You are my true and honourable wife;/As dear to me as are the ruddy drops/That visit my sad heart.(Julius Caesar, Act II, Sc. 1) Length of the Quote Avoid using long quotes. Long quotes dilute the essence of the point. In case you have to use a specific long passage, it is better to paraphrase the quote. A Final Word of Advice On this site, you will find a vast resource of Shakespeare quotes. These quotes have been categorized by the title of the Shakespeare play. You can also find more information on how to use quotations in essays.

The Separation of Church and State Essay Example | Topics and Well Written Essays - 750 words

The Separation of Church and State - Essay Example The Separation of Church and State The separation of church and state is distancing the relationship of the organized religion and the nation. The second reason is that the church might harm the state by starting a war because of wrongful religious convictions. The state also can harm the church when it dictates on religious ceremonies or by forcing religious leaders on civic matters that offend the church. There are 4 kinds of power: Physical, wealth, influence and authority. These powers can be misused in controlling others and can be dangerous when combined. Power corrupts and absolute power corrupts absolutely hence no one should have this kind power hence the need to separate the two entities. With the separation of church and state, religious leaders should not have no right to interfere in policy decisions made by the government. It is actually inappropriate for policies by the government to be based solely on religious beliefs and doctrines. This does not mean that officials in the government should abandon their faith to take part in the political process or that it is wrong to take up moral and religious values in politics. Moral dimensions also exist in both social and public policies including budgets which are inherent moral documents. Decisions such as tax increments and public spending affect the society and reflect a community’s priorities. Policy decision that affects peoples’ lives such as laws condemning murder and theft are rooted from religious teachings and are shared broadly across secular and religious lines. However, a public official has no right to base decisions or cite religious beliefs as a reason for failure to uphold the duties and responsibilities of their office. Religious leaders should only advice or be consulted but not having a seat at the decision table. They can comment, condemn or support the policies but only as the church’s opinion and not as the general public†™s. The Family brought a fresh perspective on influential evangelists such as Charles Finney, Jonathan Edwards and Billy Graham. The book also gives a new understanding of leaders including Senators Sam Brownback and Hillary Clinton and former senator Dan Coats, Jack Kemps and religious right leaders Chuck Colson, Ted Haggard and Bill Bright. In the book, we learn how the legislative precedent for George Bush’s faith initiative was brought up by ideas from The Family and was sponsored by Family members, Republican Senators Ashcroft and Coats with assistance from Hillary Clinton. According to Sharlet (29), the author of The Family, members of this organization rarely step out of the shadows but only on one public event, the Prayer Breakfast which is annually hosted in the Whitehouse. When the government is lobbying efforts of most religious institutions, their activities are usually done in the darkness even as people of numerous influences routinely pressure lawmakers on is sues ranging from international relations to healthcare or abortion rights to poverty. This was designed by the government when congress passed the Lobbying Disclosure Act in 1995 (Sharlet 15). The act provided a few exceptions including lobbying communications done by a church. The separation of state and the church is very important to the American government, but it is usually vague and murky. Americans want their legislators to pass good laws that result in a good society and good citizenship. Religious leaders do not have two perspectives of good, one secular and one religious. A legislator has to believe in the

Gun Control and Its Effects on Crime Rates Research Paper

Gun Control and Its Effects on Crime Rates - Research Paper Example Keeping this in view, many countries across the world banned the acquisition of harmful weapons on civilians. Logically speaking, if B accompanies A most of the time and one does not want B then one should be more likely to avoid A, too. Similarly, if crimes involve armed weapon and if someone wants to lower down the criminal activity, then the logical course of action should be to ban the possession of armed weapon. However, ironically, opposite is true. The phenomenon of gun control, which is the ban on supply or usage of guns by civilians, correlates highly with the increase of crime rates. This theory faces great opposition by pro-gun control schools of thought, which maintain that less weapons means less crime. This paper addresses this debate in a more enlightened space substantiating each point with relevant evidence. However, the paper holds and attempts to prove that gun control does, directly or indirectly, leads to increase in crime rates. Before diving into the actual debate, a glance at the background of the issue and historical anecdotes will clear the space for the discussion to build up in a more neutral, bias-free fashion. Gun control has been a popular topic of discussion and argument since a century. Nazis and Fascist were strong proponents of enforcing gun control to disable the civilians to counterattack. Therefore, people belong to anti-Hitler clan usually oppose the enforcement of fun control, saying that this is remains of the brutality of fascism (Wilson, 2007). On the other hand, US have a strong history of gun control, especially with respect to its Civil Rights Act and racial discrimination against African Americans. After the slavery abolished and Reconstruction was underway, slavery codes were replaced with Black Codes, which contained laws only for African Americans. These codes include gun control. Later on, when Black Codes were deconstitutionalized and racial

Bargaining Power of Buyers Essay Example for Free

Bargaining Power of Buyers Essay According to Michael Porter, one of the 5 forces that can cause competition and influence a corporation is buyers/consumers. Without customers a business is nothing. Buyers cause corporations to compete against one another by causing them to lower prices and produce higher qualities of goods/services to consumers. The following are when a buying group has the greatest influence. When a buying group purchases large volumes When one buyer purchases most of a supplier’s sales, the importance of that buyer to the supplier is significant. If they stop buying, the supplier takes a dramatic financial hit. When items purchased are standard If all items in a market are similar or standardized, it allows a buyer to feel confident in doing business with other suppliers. Suppliers need to lower prices to keep consumers coming to them. When the buyer faces few switching Costs If a buyer faces little to no costs to switch to another supplier, there is no reason to stop them from switching if a supplier is offering a product for cheaper. Buyers can roam the market looking for the best deal. Suppliers on the other hand may have large switching costs making it hard to change markets. When buyers can backward integrate A buyer may not need to buy from a supplier if they can acquire items from inside the business. An example could be a bakery that requires wheat to make bread. They would backwards integrate by buying a farm with a wheat processor and no longer having the need to buy wheat from a supplier. When buyers product quality doesn’t matter Buyers will be price sensitive if the products they are producing do not require great quality. The buyer will go to whoever is the cheapest.

Life and Death in California :: essays research papers

Life & Death in the State of California   Ã‚  Ã‚  Ã‚  Ã‚   In the United States, the first known execution was of Daniel Frank and it took place in the Colony of Virginia. Frank was executed in 1622 for the crime of theft (University of Alaska). Since the time of Daniel Frank, the death penalty has almost always been a part of our criminal justice system, starting in the colonies and continuing in the United States after we won our independence. As far as the United States goes, I am going to start off in 1930 because this was when the Bureau of Justice Statistics, United States Department of Justice, first started to compile data on a fairly regular basis. From 1930 through 1967, 3859 people were executed under civil circumstances in the United States. Others were executed but they were completed under the jurisdiction of the United States military. During this period of nearly forty years over half of those executed (54%) were black, forty five percent were white, and the remaining one percent were from other racial groups – America n Indians (a total of 19 executed from 1930-1967), Filipino (13), Chinese (8), Japanese (2). By far the majority of those being executed were men; only 32 women were executed between 1930 and 1967. During this same period of time the United States Army (and the Air Force) executed 160 people, including 106 executions for murder (21 involved rape), 53 for rape, and one for desertion. The U.S. Navy has not executed anyone since 1849 (University of Alaska). Strong pressure from parties opposed to the use of the death penalty resulted in an unofficial moratorium on executions for several years, with the last one taking place in 1967. Legal challenges to the death penalty led up to a 5-4 United States Supreme Court decision in Furman v. Georgia. Furman v. Georgia struck down the federal and state capital punishment laws that permitted wide discretion of the application of the death penalty. The majority of the justices ruled these laws as cruel and unusual punishment in violation of the eighth amendment to the U.S. Constitution and the due process guarantees of the fourteenth amendment. Only Justices Brennan and Marshall declared capital punishment to be unconstitutional in all instances (Furman v. Georgia). Furman v. Georgia led to many new death sentencing laws. The first execution under the new laws took place in Utah when Gary Gilmore was executed by firing squad for murder.

Shanholtzer Iehr

The fact that a patient has experienced recent weight loss, fatigue, and joss of appetite would be included in which part of the review of systems (ROSS)? A. Musculoskeletal B. Gastrointestinal C. Neurological D. Constitutional Answer: D. Constitutional Topic: The Review of Systems (ROSS) Feedback: Vital signs, general health, and weight changes are all part of the constitutional findings in the ROSS. Blooms: Understand 29. Of the following, which is not an element of the history of present illness (HIP)? A. Duration B. Severity C. Quantity D. Quality Answer: C. Annuity Feedback: A physical exam includes objective findings of the care provider hill the HIP includes the signs or symptoms that a patient communicates to the provider, such as the duration, severity, and quality of pain. Blooms: Understand CA. PEEP: V. C. 6 SASHIMI I. A. I; l. A. 2; I. B. I 34. Kelly is being seen by her physician today, and he is asking her if she's had any increase in or unusual headaches since her last visit, whether she has any blurred vision, and whether she has seen her eye doctor in the past year. The answers to these and other questions are documented in what part of the health record?Answer: Review of Systems (ROSS) Feedback: Patients either fill out a form which asks for current symptoms, or the care provider verbally asks the patient about signs and symptoms for each body system, to complete a comprehensive review of systems (ROSS). Blooms: Understand ABBES: 4. A CHIME: I. A. I; IA. 2; I. B. I; I. B. 3 Estimated Time: 1-2 minutes 35. How a patient is feeling, any current complaints or concerns, weight loss or gain, appetite, sleep patterns or difficulties, and a recap of vital signs. This information is documented in the general part of the ROSS, and is also known s what?Answer: constitutional (or general) Learning outcome: 05. 03 Feedback: The elements listed in the question are part of the constitutional (or general) portion of the ROSS. Blooms: Understand CHIME: I. A. I; IA. 2; LB. 1; I. B. 3 CHART NOTE Date of service: September 5, 2013 Patti Wolfe is a 49-year-old patient of Dry. Mamba's. Ms. Wolfe arrives today complaining of a productive cough, heaviness in her chest, chanciness, and a fever of 102. She started one week ago with symptoms of a cold – runny eyes, nasal congestion, cough, and some wheezing.The cough was non-productive. She has taken over the counter (ETC) medications, but has not seen much improvement, and in fact her cough has become worse. Ms. Wolfe has a history of gastrointestinal reflux disease (GIRD). She has had no recent weight loss or gain, she has been feeling well, though a little fatigued over the past week; she has no frequency or urgency of urination, does not have any blurred or double vision, and has had no night sweats. Dry. Mamba conducts a physical exam (PEP) with the following findings: Head: Morphophonemic. Eyes:Equal and reactive to light. Ears: Clear. Nose: congestion noted. Throat: Clear. Lungs: Ar les and rancho are noted on auscultation. Dry. Mamba writes an order for a chest x-ray which will be done as an outpatient at the local hospital. She instructs Ms. Wolfe to drink plenty of fluids, take Ethylene or ibuprofen for her chanciness and fever, and to use a cool mist humidifier at night. Dry. Mamba diagnoses the patient with Cough, ruling out pneumonia. 43. In the chart note above, what information is considered to be part of the review of systems (ROSS)?Answer: She has had no recent weight loss or gain, she has been feeling well, though a little fatigued over the past week, she has no frequency or urgency of urination, does not have any blurred or double vision, and has had no night sweats. Learning Outcome: 05. 03 Feedback: She has had no recent weight loss or gain, she has been feeling well, though a little fatigued over the past week, she has no frequency or urgency of urination, does not have any blurred or double vision, and has had no night sweats. Blooms: Apply Diff iculty: 2 Medium Estimated Time: 3-5 minutes

Information Technology Management Essay

Information and communication technologies play critical roles in sustaining an organizations growth and profitability (Galliers & Leidner, 2003). If managed properly, investments in information and communication technologies can improve efficiency and effectiveness of business processes and an organization’s competitive posture in the market. Proper management of information and communication technologies investments can also enrich people’s lives in the organization improving job satisfaction and productivity. Galliers & Leidner, 2003). Success in managing information and communication investments depend largely on exercising good management practices like human capital management, staff training management, information technology architecture management and software management (Galliers & Leidner, 2003). However, with all the potential benefits of investments in information and communication projects, they can be risky, costly and unproductive if not managed properly (Galliers & Leidner, 2003). Organizations should therefore strive to attract and retain information technology personnel that are qualified and talented to ensure the success of information and technology investments. This is further complicated by a tight information and technology labor market where qualified information and technology personnel enjoy high mobility. Discussion The position I am required to design is a leadership position intended to provide technical direction and guide an organization in implementing strategic information and communication projects (Food and Agriculture organization of the United Nations, 2010). The occupant of this position is expected to be able to handle a wide range of duties and responsibilities. He or she should be able to use his/ her exposure, technical experience and business knowledge in developing an organization’s technical plans and to advise senior management on information technology strategies, standards and governance (Galliers & Leidner, 2003). In addition he or she will be expected to monitor the industry’s trends in information technology and respond appropriately by formulating long term information technology strategies capable of improving an organization’s competitiveness. The senior information technology manager will work under the general supervision of the chief executive officer. In line with work plans and resource allocation coordination provided by the chief executive officer, he or she will be responsible for effective planning, supervision and delivery of assigned functions that fall within an information and communication department (Food and Agriculture organization of the United Nations, 2010) so as to ensure that an organization’s requirements for information systems and information technology are effectively and efficiently met. He will also be responsibility for ensuring that an organization’s computer systems have the capacity to meet the business needs of an organization by either upgrading existing systems or developing new systems (Info Tech Employment, 2008). Additional functions will include participation in planning, coordinating and setting policies for the development and implementation of an organization’s information technology strategies, supporting standards, procedures and practices, supervising and coordinating works of external firms in special projects or functions to ensure quality and timely delivery, providing consultant services in regards to procurement of new information technology equipments and computer systems, supervising members of staff assigned to special projects or functions and coordinating their training and development to ensure that they are up to the tasks and finally, developing and monitoring key performance indicators of assigned functions within an information technology department (Food and Agriculture organization of the United Nations, 2010). The senior information technology manager is expected to have an excellent working knowledge in information technology and a commitment to keep up to dat e with the latest development (Galliers & Leidner, 2003). He should demonstrate people’s management skills with an ability to motivate staff members, provide a cooperative and productive work environment, manage resources effectively to achieve objectives, organize and coordinate work in the department and explain technical issues clearly (Info Tech Employment, 2008). He or she will be tasked with leading changes that fall within the information technology department, hence must be able to integrate organizational and departmental goals, priorities and values. In addition, he or she should have experience in managing large scale projects in information systems and technology (Food and Agriculture organization of the United Nations, 2010). To fulfill these expectations, a university degree in computer science or related fields and appropriate professional certifications are mandatory. Moreover, the candidate of choice should have at least five years management experience in information technology. He should demonstrate experience with standard software applications and data manipulation, analysis and interpretation tools (Food and Agriculture organization of the United Nations, 2010). Conclusion Information technology investments can be very beneficial to an organization as a whole if they are managed properly. Organizations should therefore strive to hire and retain qualified, experienced and talented information technology managers. This is not easy given the current information technology labor market. The labor market is characterized by high mobility of qualified labor and organizations must put in place effective measures to ensure they hire the right people. One of the measures an organization should take is defining clear structures and responsibilities of all employees in the information technology department. The senior information technology manager will provide technical direction and guidance to the organization in implementing strategic information technology projects. He will be responsible for ensuring effective and efficient management of resources within the information technology department.

Fallen Empires essays

Fallen Empires essays La historia de la humanidad ofrece temas de estudio que contribuyen al ascenso del nivel cultural del individuo, lo cual lo capacita a ser una persona capaz de evitar y solucionar situaciones que limitaran su buen desarrollo general. La existencia de tres grandes imperios como lo fueron el IMPERIO GRIEGO, EL IMPERIO ROMANO, Y EL IMPERIO RUSO; los cuales siendo imperios de distintas pocas, distintas culturas y distintos territorios; muestran rasgos en comà ºn. Éstos rasgos no solo fueron presentes durante su creacin, su periodo de actuacin, sino tambin durante su caà ­da. Dentro de las caracterà ­sticas en comà ºn de las caà ­das de los imperios se encuentran entre otras: a Gran separacin entre clases sociales. a Pobres niveles de comunicacin dentro del imperio. Analizando las extensiones territoriales de los tres imperios nos encontramos con que los tres empezaron como una potencia concentrada en una rea considerablemente pequeximo que obtuvieron. Por ejemplo, en 1917, despus de la revolucin Rusa, la Unin de Repà ºblicas Socialistas Soviticas fue formada mediante la confederacin de 15 estados del este de Europa y Asia, siendo ste el paà ­s ms grande del mundo. Igualmente sucedi dentro del imperio Romano, el cual por medio de un gran numero de batallas alcanz controlar bastas extensiones territoriales, las cuales en su mayorà ­a circundaban el Mar Mediterrneo, el Mar Negro, y el Canal de la Mancha. Grecia por su cuenta alcanzo a obtener parte de lo que luego fue el Imperio Romano; como por ejemplo la isla de Sicilia y Creta, y adems lo que se conoce en el presente como Turquà ­a, Bulgaria, Albania, etc. El gran tama en el deterioro de estos debido a que la comunic ...

Aswan High Dam Controls the Nile River

Aswan High Dam Controls the Nile River Just north of the border between Egypt and Sudan lies the Aswan High Dam, a huge rockfill dam which captures the worlds longest river, the Nile River, in the worlds third-largest reservoir, Lake Nasser. The dam, known as Saad el Aali in Arabic, was completed in 1970 after ten years of work. Egypt has always depended on the water of the Nile River. The two main tributaries of the Nile River are the White Nile and the Blue Nile. The sources of the White Nile are the Sobat River and Bahr al-Jabal (the Mountain Nile), and the Blue Nile begins in the Ethiopian Highlands. The two tributaries converge in Khartoum, the capital of Sudan, where they form the Nile River. The Nile River has a total length of 4,160 miles (6,695 kilometers) from source to sea. Nile Flooding Before the building of a dam at Aswan, Egypt experienced annual floods from the Nile River that deposited four million tons of nutrient-rich sediment which enabled agricultural production. This process began millions of years before Egyptian civilization began in the Nile River valley and continued until the first dam at Aswan was built in 1889. This dam was insufficient to hold back the water of the Nile and was subsequently raised in 1912 and 1933. In 1946, the true danger was revealed when the water in the reservoir peaked near the top of the dam. In 1952, the interim Revolutionary Council government of Egypt decided to build a High Dam at Aswan, about four miles upstream of the old dam. In 1954, Egypt requested loans from the World Bank to help pay for the cost of the dam (which eventually added up to one billion dollars). Initially, the United States agreed to loan Egypt money but then withdrew their offer for unknown reasons. Some speculate that it may have been due to Egyptian and Israeli conflict. The United Kingdom, France, and Israel had invaded Egypt in 1956, soon after Egypt nationalized the Suez Canal to help pay for the dam. The Soviet Union offered to help and Egypt accepted. The Soviet Unions support was not unconditional, however. Along with the money, they also sent military advisers and other workers to help enhance Egyptian-Soviet ties and relations. Building of the Aswan Dam In order to build the Aswan Dam, both people and artifacts had to be moved. Over 90,000 Nubians had to be relocated. Those who had been living in Egypt were moved about 28 miles (45 km) away, but the Sudanese Nubians were relocated 370 miles (600 km) from their homes. The government was also forced to develop one of the largest Abu Simel temples and dig for artifacts before the future lake would drown the land of the Nubians. After years of construction (the material in the dam is the equivalent to 17 of the great pyramids at Giza), the resulting reservoir was named after the former president of Egypt, Gamal Abdel Nasser, who died in 1970. The lake holds 137 million acre-feet of water (169 billion cubic meters). About 17 percent of the lake is in Sudan and the two countries have an agreement for distribution of the water. Aswan Dam Benefits and Problems The Aswan Dam benefits Egypt by controlling the annual floods on the Nile River and prevents the damage which used to occur along the floodplain. The Aswan High Dam provides about half of Egypts power supply and has improved navigation along the river by keeping the water flow consistent. There are several problems associated with the dam as well. Seepage and evaporation account for a loss of about 12-14% of the annual input into the reservoir. The sediments of the Nile River, as with all river and dam systems, has been filling the reservoir and thus decreasing its storage capacity. This has also resulted in problems downstream. Farmers have been forced to use about a million tons of artificial fertilizer as a substitute for the nutrients which no longer fill the floodplain. Further downstream, the Nile delta is having problems due to the lack of sediment as well since there is no additional agglomeration of sediment to keep erosion of the delta at bay, so it slowly shrinks. Even the shrimp catch in the Mediterranean Sea has decreased due to the change in water flow. Poor drainage of the newly irrigated lands has led to saturation and increased salinity. Over one-half of Egypts farmland in now rated medium to poor soils. The parasitic disease schistosomiasis has been associated with the stagnant water of the fields and the reservoir. Some studies indicate that the number of individuals affected has increased since the opening of the Aswan Dam. The Nile River and now the Aswan High Dam are Egypts lifeline. About 95% of Egypts population live within twelve miles from the river. Were it not for the river and its sediment, the grand civilization of ancient Egypt probably would have never existed.

Paris Convention Bureau has to attract BMW for their new exhibition Research Paper

Paris Convention Bureau has to attract BMW for their new exhibition - Research Paper Example ventions and Exhibitions (MICE) form the prosperous sectors within the tourism industry with a rapid rate of growth compared to other sectors in tourism. It is widely known for its capability of drawing a large amount of revenues to a city or town either directly or indirectly (Girod, 2009). Taking the case of Paris, the Paris Convention and Visitors Bureau plays an important role in facilitating and marketing the city to potential visitors and tourists through its contribution to the MICE industry For instance, Paris city receives more than twenty seven million visitors annually. Visitors enjoy a unique culture, business and lifestyle as they learn the interesting history of France (Eibtm, 2014). Paris Convention and Visitors Bureau refer to a joint initiative established by the Paris Chamber of Commerce and Industry and the Paris City Council. The bureau provides several MICE services that encourage visitors such as business people, Congressmen and tourists to Paris. First, the Paris Convention and Visitors Bureau welcome numerous visitors in different strategic points, in the busiest locations, in the Paris city (Prince, 2008). This makes visitors impressed by the warm welcome and encourages them to visit the city often. Secondly, the bureau enhances unity and cohesi on among service providers in Paris by bringing institutional and professional partners together to organize and plan for joint actions that improve the image of Paris as a good global tourism city. It represents Paris both at international and national levels. As an administrative body, the Paris Convention Bureau arranges for site inspections to improve services provided to visitors (Coffey, 2006). The bureau also gives incentives by planning and organizing journalists’ press visits in other countries across the world. This ensures that journalists promote Paris and its image appropriately. In most cases, the Paris Convention and Visitors Bureau represent Parisian tourism professionals’

Historical Conversation Project Essay Example | Topics and Well Written Essays - 2000 words

Historical Conversation Project - Essay Example These forms of discriminations are the one which were supposedly left behind and abolished by the Jim Crow rulings. These same things that were abolished are suddenly made legal once a person is branded as a criminal. Thus according to the words of Michelle Alexander the racial cast system in America has not ended but has been redesigned. The situation has come to a level that the criminal justice system in America functions in a way as a racial and social control than as a system for crime prevention and control. Millions of children in the United States grow up believing that they too will one day go to jail. The young people are often targeted at young ages often before they are old enough to vote and then these children are stopped frisked searched and interrogated. When these children are arrested they are typically arrested for a relatively minor non violent offence. The offence they are acquitted for are mostly drug related offence. However the startling fact to note over here is that when the same crimes are committed by middle class children of white communities, it gets largely ignored. The blacks are arrested, swept in and are branded as criminals and felons and are ushered into a permanent second class status from which these people will never be able to escape. In the Jim Crow era poll taxes and literacy tests were used to keep the black people away from voting right. Today the same things are accomplished albeit in a much bigger proportions by a different set of laws.

The Site About Animism Assignment Example | Topics and Well Written Essays - 500 words

The Site About Animism - Assignment Example The material on this site is biased because it tends to describe more the characteristics of animism and its perspective instead of comparing it with other world major religions to understand its uniqueness and the traits it shares with other religions. The purpose of this website is to inform the reader of what animism is i.e. breath and soul, its early and present perspectives. This site is an acceptable source of information for animism because of the following reasons. First, it defines what animism is. The reader is able to understand the beliefs and tenets of its followers and also why it’s different from other religions of the world. The site has succinctly explained the two perspectives: early and contemporary perspectives. This provides us with enough information that enables us to come up with our own understanding of what animism is by marrying concepts from early perspectives with the contemporary perspective. The characteristics of this religion are well described to distinguish animism from other religions. One major characteristic is that all animate objects have life and do not distinguish soul as separate that, can either enter or leave our bodies. Despite the fact that the site provides more information about animism, it fails to compare and contrast this religion with other religions of the world to understand the practices that it might be sharing with other religion and also how unique it is. It is only through comparison that the reader can understand why it qualifies to be a distinct religion.

Media Prima and Astro Malaysia: Staff Management

Media Prima and Astro Malaysia: Staff Management 1.0 Introduction Media Prima is the biggest listed media group in Malaysia, owning all main private television stations and having approximately 54 percent of Malaysian television viewers, with its closest rival, the pay-television satellite operator, Astro, which offers over 100 channels or stations, controlling a market share of roughly 29 per cent. RTM controls 17 per cent of the market. Media Prima wholly owns TV channel like TV3, NTV7 and TV9 and holds a 99.5 per cent interest in 8TV. TV3, Media Primas flagship television station and the number one free-to-air television station in the country, finished the 2007 season dominating the years top 20 programmes (The New Straits Times, 4 January 2008). TV3 recorded a 33 per cent share of viewers in 2007 among over a hundred channels available on satellite and FTA TV (The New Straits Times, 4 January 2008). The group also controls radio stations Fly FM and Hot FM, with a combined listenership of 3.5 million. Besides that, Media Prima has a 43 per cent stake in the equity of The New Straits Times Press, which has four newspapers in its stable. Media Prima is said to reach 22 million Malaysians daily: about 11 million television viewers, seven million newspaper readers and four million radio listeners. Malaysias population is a little over 25 million. Astro All Asia Networks Plc, the group that has the monopoly over Malaysias subscription television operation, reaches about 10 million viewers in some two million homes representing a penetration rate of approximately 38 per cent of Malaysias TV households in 2010. (Astro Annual Report, 2010) Astro began operating in 1996 and today offers over 100 channels with a wide mix of foreign and local programmes. Its sister company Airtime Management Programming runs the eight radio stations in its stable, include Hitz, Mix, Light Easy, Era, My, Xfresh, THR, and Sinar. 2.0 Training and Development Conduct a Training and Development in an organization is essential where it needs is identified during each employees annual career development review. From this process, the acquisition of new skills, competencies, attitudes and knowledge will lead the employees to changed behaviour from reactive to proactive, greater maturity and critical thinking. In Astro, employee satisfaction survey was carried out to complement existing communication channels. Opinions of 3,054 employees were collated through online survey forms. The survey sought employees views on 13 major categories covering various aspects of their jobs. (Appendix B) The total favourable for Training and Career Development where employees think about Astro is doing are 65 percent. This figure is considered moderate where it should take further action to improve. Thus, in 2009, Astro convened two full-scale Town Hall meetings to share latest developments and discussed the Companys direction, 48 training seminars on topics ranging from leadership courses to safety and health trainings as well as introduce new high definition service which is branded as Astro B.yond. Information that had transpired was recorded in DVDs, and will send to Astro offices across the country in future for training and development purposes. Realities in economic and advances in technology cause the availability of jobs in TV station have changed rapidly. Therefore, there were several training initiatives designed to increase the number of skilled people in Media Prima. In 2009, the organization invested about RM1.14 million for staff training which involved 3,615 man-days in total in the organization. A summary of the organization training breakdown for 2008 and 2009 is shown in Appendix C. The majority of the training is provided to technical staff which conducted at the organization itself. This is to ensure that the organization maintain the best quality and keep up to date with the latest technology and techniques available in media production. Although both organization utilize Training and Development, but the ways of conduct is very different. Astro adopt an audiovisual method where used of DVDs for training and development will helps the organization to reduce cost, manpower and not time consuming. On the other side, Media Prima utilize apprenticeship training where the employees enter the skilled trades given through instruction and experience in the practical and theoretical aspects of work. When employees face problems in workplace, they can solve it based on their experience gained during the training. 3.0 Performance Management System A new performance evaluation system in Astro consists of a 360Â ° feedback mechanism to get a balanced assessment of the employee own peers. The need for this balance is also reflected in a revised Performance Review Form. One significant aspect of the new performance evaluation is the Relative Ranking Rating which rewards high performing employees in a transparent manner. Employees who fall under the lowest of the three-tier scale will be coached and guided via a Low Performance Management Process (CAP) system. (Appendix D) At Astro, employees are given clear expectations of the accomplishments desired of them as well as the ways to perform and achieve these expectations. This is done through the Performance Management System (PMS) under which periodic performance evaluation exercises are conducted to review employees performance. With this system, employees are aware of their strengths and also given ample room to work on improving their performances. The reviews run in 2 cycles in the span of the financial year; a year end review in January followed by a midyear review in July. Media Prima has introduced a 360 degree feedback system which is also referred to as the multirater or multisource feedback. It provides employees with performance feedback from supervisors, co-workers, peers, customers and reporting staff. It also includes self-assessment. We implemented this system as we take human capital management and development very seriously. 360 degree assessment is a process whereby the company takes stock of its capability once every two to three years to meet business challenges. The process begins with the company putting in place a competency framework which is aligned to the business direction of the company. The competency framework is used as a guide to recruit, develop, assess and compensate the employees based on performance and capabilities. In the case of Media Prima, an external consultant was hired to conduct the data collection process as well as the feedback and the follow up process. 4.0 Compensation and Rewards The Group operates a performance based bonus scheme for all employees, including the executive directors. The criteria for the scheme is dependent on the achievement of key performance indicators (KPI) set for the Groups business activities as measured against targets, together with an assessment of each individuals performance during the period. Bonuses payable to the executive directors are reviewed by the Remuneration Committee and approved by the Board. Employees compensation is determined by their performance which is measured across various Key Performance Indicators (KPIs). Media Prima uses a point-based system which ranges from 2 to 5 in determining the weight of the bonus (5 being the highest performing). This process is used to assess all employees (100%). The percentage of employees achieving each performing level and the entitlement of each level is listed in Appendix E. Exploring the Four Stages of the Audit Process: Case Study Exploring the Four Stages of the Audit Process: Case Study Internal Audit is an independent function that provides an objective assurance and consultancy activity to improve and add value on an organizations operation. The auditors aim to help the Merami Berhad accomplish its objectives by evaluating the effectiveness of its risk management, control, and governance processes by bringing a discipline, systematic approach. The audit process is divided into four stages which are Planning (Preliminary Review), Fieldwork, Audit Report, and Follow-up Review. One of the main key objectives to carry out an audit is to minimize the time and avoid disrupting ongoing activities. As we are a public accounting firm for Merami Berhad for the past five years. Meramin Berhad is a public listed company, whose sales for the year 2009 were over RM 25 million. The audit fees we normally charge to Merami Berhad are RM 50,000. Before an audit is assigned to staff, the auditor must consider a few matters such as the size of the company to be audited. If it is a Public Listed Company, 3 or 4 staff will be required. Besides that, the budget is very important as the auditor are always advised to stay within the budget so that the audit fees is sufficient to cover all the cost incurred especially the disbursements. The auditor should also consider about the deadline. An audit assignment usually has very tight deadlines and therefore staff must ensure that the Audit Report is submitted to the Partner of Review on time so that the signing of accounts is not delayed. When the audit manager assigns a job to the senior, the first thing the senior does is to meet with his team members to discuss about the job and to delegate duties to the respective members. The audit assistant will normally be asked to retrieve the previous years file of the company from the filling room. The previous year file is always used as a guide only. Staff must always tailor-make the audit for the year according to the events that occurred during the year. Once the last years file is retrieved, a new file will be opened for the current years audit. STAGE 1: PLANNING (PREMILIRARY REVIEW) Planning is essential as this is the first time we understand Merami Berhad business and their controls in the company. During the planning stage of the audit, the auditorwill contact the client to notifythem of an upcoming audit and to schedule a time during the year that is most convenient for the audit to commence and take place. The auditor will send them a preliminary checklist. This is a list of documents (e.g. organization charts, financial statements) that will help the auditor learn about their unit before planning the audit. After reviewing the information, the auditor will plan the review, conduct a risk workshop primarily to identify key risks and raise risk awareness, draft an audit plan, and schedule an opening meeting. Engagement Letter Merami Berhad is informed of the audit through anannouncement or engagementletter from the Internal Audit Director. This letter communicates the scope and objectives of the audit, the auditors assigned to the audit, the audit methodology used in the audit and other relevant information. This letter serves as a contract which outlines the responsibilities of the auditor and client to prevent any unnecessary misunderstanding of what is expected or required of the other party. The auditor and the client must also agree on the terms of the engagement. Opening Conference Nearer the start of the audit, the auditor will arrange a meeting with Merami Berhad to discuss the scope and objectives of the audit. The opening conference should be held to gather information about the mission, critical processes, and control procedures of the unit to be used in the preliminary survey process. The opening meeting should include senior management and any administrative staff that may be involved in the audit. Merami Berhad describes the unit or system to be reviewed, the organization, available resources (personnel, facilities, equipment, funds), and other relevant information. The audit senior usually discusses with the client about the companys performance for the year in terms of increase or decrease in profitability. This may due to factors ranging from launching of new products during the year to high-position staffs leaving the company. These will all be documented in the Business Understanding Document. The internal auditor meets with the senior officer directly responsible for the unit under review and any staff members he wishes to include. It is important that the client identify issues or areas of special concern that should be addressed. The time frame of the audit will be determined, and we should discuss any potential timing issues (e.g. vacations, deadlines) that could impact the audit. The opening conference is an important step in a regular audit. It is an opportunity to establish the proper tone and to begin building good relationships. Preliminary Survey In thisphasethe auditor gathers relevant information that they have gained from the opening conference is used in conjunction with other relevant information about the unit in order to obtain a general overview of operations. He talks with key personnel and reviews reports, files, and other sources of information. This may include information on budgets and strategic plans as well as past audit reports. There are certain risks that the auditor will always review to ensure that they are being adequately controlled and managed these include financial transactions, local risk management and business continuity planning. Internal Control Review All of this information is then used to make a preliminary assessment of the risks and controls for Merami Berhad unit. The auditor will review the units internal control structure, a process which is usually time-consuming. In doing this, the auditor uses a variety of tools and techniques to gather and analyze information about the operation. The review of internal controls helps the auditor determine the areas of highest risk and design tests to be performed in the fieldwork section. In the interests of quality and consistency, the Head of Internal Audit reviews this work and agrees the scope of work to be carried out. Audit Program Preparation of theaudit programconcludes the preliminary review phase. The audit program establishes theproceduresnecessary to complete an efficient and effective audit. It includes a detailed plan of the work to be performed as well as the steps required to achieve the audit objectives. There should be sufficient detail for less experienced staff to perform the steps however it should not be overly detailed whereby it might cause auditors to execute steps routinely and override their judgment. STAGE 2: FIELDWORK Transaction Testing Revenue Cycle Sales procedure and cash receipt transaction are the 2 checking procedures under revenue cycle. Sales Procedure A sales quotation provides a pre-sales processing environment which allows prospective buyers to examine the costs involved for a completion of work. A sales quotation typically consists of information like quantity, item and its description, unit prices and etc. Many businesses cannot have an upfront price for the service they provide. Thus, sale quotation should be provided by companies to its customers to give them an estimate of the cost involved. In addition, a delivery order is written directions from a consignor or shipper of a shipment to a carrier or freight forwarder to release the shipment to the named delivery party in freight-prepaid shipment. It allows direct delivery of goods to the carrier or warehouseman. Invoices are essentially a detailed bill left by vendors and outside supplier for goods or services rendered to a company under sales procedure. The document may be called a Sales Invoice, from the point of view of the vendor, or a Purchase Invoice by the buyer. A typical invoice might list the quantity of each item, prices, billable hours, service description and a contact address for payment. While some expenses may be paid through an accounts payable department by the posted due date. Besides, cash sale can be used in several different contexts. A cash sale has to do with the purchase of goods or services and involves the immediate possession of the new owner, without any delay in time between purchase and assuming full ownership in just about every situation. In the world of finance and in retail situations, people are engage in cash sales on a delay basis, Segregation of duties is critical to effective internal control. It reduces the risk of both erroneous and inappropriate actions. The handling of cash receipts and accounting for such receipt need to segregate. This is to reduce the likelihood that errors will remain undetected by providing an accounting check over the receipt of cash. For example, those who handle cash receipts would not have the authority to prepare or sign cheques, would not have access to accounting records and would not be involved in reconciling bank accounts. If a person has access to both the cash receipts and the accounts receivable records, it is possible for cash to be diverted and the shortage of cash in the accounting records to be covered which can result in theft of the entitys cash. In the other hand, for those who perform sales activity including those who maintain contact with customers and issue sales orders, would not perform any credit approval, billing, shipping, credit memo, cash receipts and a ccounting activities. Cash Receipt Transaction Most business customers pay by cheque or electronically. Cash receipts are only given to acknowledge cash payments; which are rarely made by business customers. Cash register and lockboxes are often used as safeguards here. In order to prevent fraud and error, different employees should be responsible for receiving and recording cash collections here. The purpose of preventing fraud and error is the validity, completeness, timeliness, authorization, valuation, classification, posting and summarization. Its very important to the cash receipt transaction. The auditor can check monthly bank reconciliation to prevent any recorded cash receipts not deposited in order to ensure the validity of the cash receipt transaction. For instance, misstatement in sales that may occur includes fictitious sale being recorded in the account o f a regular customer. Expenditure Cycle There are two checking procedures under expenditure cycle, which are purchasing procedure and cash disbursement transaction. Purchasing Procedure A purchasing transaction normally begins with a purchase requisition generated by a department or support function. A purchasing order is then the purchase of goods or services from a supplier. As soon as the goods and services have been rendered, the entity records a liability to the supplier and pays later. Basically, there are three types of for purchase transactions which are the purchase of goods or services on cash or credit, payment of the liabilities arising from such purchases and return of goods or services. The second type is cash disbursement transaction to clear liabilities resulting from purchase of goods or services. The final type is a purchase return transaction which involves the return of goods previously purchased to supplier for cash or credit. Good segregation of duties must be done in order to prevent embezzlement or any fraudulent activities. Firstly, a purchaser who orders should not be the person who receives goods. This can prevent the purchaser from placing excessive orders and keeping the rest of goods. Next, a person who purchases items should not be the person who writes the cheques for it. This can avoid the person from creating orders and make payments to fictitious companies. Then, the person who writes cheques should not handle the reconciliation. This is because nobody will aware even if he writes cheques to himself or relatives. Cash Disbursement Transaction Cash disbursement can be defined as paying out of funds in a discharge of a debt or expense. Transaction Related Audit Objective (TRAO) is used here to evaluating the existence and quality of controls. The auditors transaction-related audit objectives follow and are closely related to management assertion. That is because the auditors primary responsibility is to determine whether management assertions about financial statements are justified. These transaction-related audit objectives help the auditor accumulate sufficient competent evidence required by the standard of fieldwork and decide proper evidence to accumulate for classes of transactions with a framework. In order to ensure the validity of the cash disbursement transaction, the auditor tests the validity of purchase transactions whether there is any fictitious or non-existent purchases may have been recorded in the clients records. Assets or expenses will be overstated if fraudulent transactions are recorded. As for Completeness, auditor must ensure that purchase that has been made in recorded accordingly. If fail to do so will lead to understating of assets or expenses, and the corresponding accounts payable will also be understated. As for Timing, a timing error occurs if transactions are not recorded on the dates the transaction took place. As for Authorization, the person who has authority to approve purchase should not have access to cash disbursement for the purchase. As for Valuation, appropriate methodology is used to calculate transactions and to review various reconciliations. The valuation of accruals depends on the type and the nature of the accrued expenses. As for Classifications, the major issues related to the presentation and disclosure assertions are identifying and reclassifying any material debits contained in accounts payable. For instance, segregation of purchasing and cash disbursement journal is crucial to ensure that correct amount would be allocated properly. If purchase transactions are not properly classified, assets and expenses will be misstated. As for Posting and summarization, control tools should be used to reconcile vouchers to the daily accounts payable listing or else the daily postings to the purchases journal should be reconciled to the accounts payable subsidiary records. Income Statement or Profit and Loss Account First of all, the auditor should determine and try to find out the major changes or the modification that would affect the normal relationship has been made in the production and sales area. Audit assistant are responsible to handle on detect the significant adjustment in the policies of company that would affect the item stated in the income statement. After analyze on such adjustment to ensure that no material error is found then it will continue proceed to the final stage of the audit section. For example, significant changes in employee benefits might affect salaries and employee compensation and have an effect on the income statement. Other than checking in the income statement of a company, the auditor would also look into the balance sheet on the assets and liabilities. Before the auditor start to work on it, a copy of clients balance sheet should be prepared to working papers. There are procedures of carrying out an audit on assets and liabilities. Auditors should categorize each item in the balance sheet accordingly to the audit checklist. Assets All of these are the components of assets. For Cash in Bank To ensure the information that stated in the column of the balance is complied what it really had in the bank, a confirmation request letter will be sent to all the related bank which the entity had dealing with within the financial period. In addition to get confirm to relevant bank that the balance in the bank of the company, the auditors also can get an opportunity to request the bank to provide other information such as the securities that the company held in the safekeeping. The response from the bank give the company a gold evidence to prove that cash at bank that stated in the balance sheet is complied with the real amount in bank at the balance sheet date. With the cooperation of bank, the confirmation of cash on deposit provides evidence to the existence of cash at bank and as to rights and obligations. If the balance per bank statement is different, bank reconciliation would have to be done by the audit assistants. For Account Receivable A details list of account receivables balances of the customer should be obtain before the auditor and access to the balance. The auditor will trace totals to comparative summary of accounts receivables balance and randomly select customers account from the listing to send itemized statements to get the response or confirmation of the balance. Review the confirmation replies letter from them and test accounts where there are no replies. Keep track with the potential bad debts to be written off, if exist, check the opening balances again. For Inventories When inventory is material to the financial statements, the auditor is required to attend the entitys physical inventory counting unless it is impracticable. Examine clients physical inventories count determine whether the clients counting methods are effective. The purpose of inventory attendance is to enable the auditor to obtain audit evidence regarding the existence and condition of the inventory and consider if there is any obsolescence in it. The auditor may select a sample of inventory items from the client count records and trace them to the perpetual inventory records for checking purposes. For Prepayment expenses Randomly choose the official receipts or documents that can support prepayment expenses and test on it. Then, send conformation letter to conform the amount due. For Non Current Assets The auditor should obtain a list of fixed assets expenses that register under the clients company such as depreciation charges, loss or gain on the disposal of the fixed asset, net book value, revaluation amount and etc. The revaluation done should be back by the evidence or documentation authorized by the professional. Check to invoice and agree to the description, price, date and etc. The physical existence and the condition of the assets should be check and determine whether it is located at companys premises. As for disposal of fixed assets, ensure that there is proper authorization and that profit or loss on disposal is properly recorded. Liabilities For Short Term Notes Payable A bank conformation letter should be sent out to inquire loan balance status of the company. Auditors have to calculate the principal and interest paid to check whether it comply with the figure in the balance sheet. For Long Term Debts Review the loan agreement and direct the attention to the relevant information to acquire the accurate interest charged based on the nominal interest rate calculation and auditor have to be ensuring that the interest rate stated in the income statement same with the result of calculation. For Income Tax Account The documentation of the transaction of the company is required to keep for minimum 7 year required by law. Client is required to show documentation and support for every aspects of companys tax return. For example, if the client claims itemized deductions, receipts for those deductions must be produced. In addition, to justifications for why the taxpayer felt that those deductions were legitimate. Besides that, taxpayers must open their accounting methods to inspection and demonstrate that all of their income was in fact properly documented and claimed on the tax return. This can be done through proper recording and classification for provision for taxation and deferred taxation. Advice Informal Communications As the fieldwork progresses, the auditor discusses any significantfindingswith the client. Hopefully, the client can offer insights and work with the auditor to determine the best method of resolving the finding. Usually these communications are oral. However, in more complex situations, memos and/or e-mails are written in order to ensure full understanding by the client and the auditor. A lot of information is shared via e-mail, of course, but there is more face-to-face conversation.Other than that, I would like to mention for this communication question is language. Most communications with a greater group of people (and formal meetings) are held in English; however it depends a lot on who is speaking if you will understand that person. Also if it is only me and, says, two other Indians, it is very likely that they switch to Hindi or Kannada (local language) without noticing. I then sometimes have to remind them to stay with English. Distinguishing between first and surnames is als o impossible for me, same with deciding if a name is male or female I just have to guess or find some neutral ways to address or ask for people. In particular cases, we may also provide drafts of organizations charts, proposed forms or modifications to forms, financial data or other statistics, or drafts of findings and recommendations that later may be incorporated into the formal audit report. These are all considered informal communications between the auditor and the client. Their purpose is to promote constructive communication and avoid misunderstandings. Our goal: NO SURPRISES. Audit Summary / Financial Monitoring Upon completion of the fieldwork, the auditor summarizes the audit findings, conclusions, and recommendations necessary for the audit report discussion draft. Write a summary memo to document the results of fieldwork. Conclude as to whether the information reported by the state agency in the Section 1512 reports is accurate, reliable, and timely. The audit summary gives an overview of all work done sheets according to their topics. The audit summary template gives the title, the audit number, the topic of the summary and of the work done sheets, and the creation date. In addition to the work done sheets, the audit summary also contains a summary of the observations and findings as well as an overall assessment and conclusion of the audit result. Before writing the audit summary, auditors should agree the working papers on which the summary is based with their audit lead. Working Papers Working papers are a vital tool of the audit profession. They are the support of the audit opinion. They connect the clients accounting records and financials to the auditors opinion. They are comprehensive and serve many functions. The result of audit activities must be documented truthfully, consistently, clearly, and completely, with a comprehensible description of all material details. This involves both the contents of a fieldwork activity and the procedure itself. This documentation of fieldwork activities is referred to as working papers to express its connection with the work results. The basic requirements for proper documentation apply to all types of fieldwork activities, although there are different types of documents, depending on the nature of the audit. In addition to the working papers which are mandatory, other documents can be created as optional extras; they contain information beyond the minimum information requirement. The working papers are an indication of the audit quality in general. This needs to be considered because queries by different groups of addresses or their requests for information may often require access to this documentation. Accordingly, the working papers may serve as discussion or evidence documents, for example for queries from the Board, the unit requesting the audit, Internal Audit Management, the Audit Committee, or the external auditors. The preparation of working papers is subject to certain organizational requirements. Each auditor always has the main responsibility for preparing the documents, both during and immediately after fieldwork. Even though the audit lead and Audit Manager have ultimate responsibility for quality assurance, each auditor has to prepare and maintain the working papers with the necessary attention to detail. Working papers may be compiled by hand or entered directly into a system (which is normally more expedient, because it makes it easier to access the information again). STAGE 3: AUDIT REPORT The third stage of carrying an audit is to prepare an audit report. After all the evidence for each of the item in the financial statement have been collected and proven, the senior audit and the audit assistant is going to check the closing balance amount of the balance sheet and the trial balance with the ledger account whether they are compatible with each other and to ensure that each figure is agreeing with the previous year audit account in order to prepare a working trial balance and the working paper. After this all procedure has been done, our audit assistant will prepare an audit report which expresses the opinion of the auditor, evidence of audit and recommendation for the information improvement. Discussion Draft In order to implement this process, first the auditors will discuss to prepare a draft for internal audit report to outlining the audits work, recommendation for the information that should provided and the timeframe to complete the report. The draft that prepared by the management department will show that who will responsible to implement the job, the action to be taken and the timeline to do the job. After the draft has been discussing, a meeting among the auditor will be held in order to assign the job to the person selected for preparing the report and meanwhile the draft will be sent to the particular auditor. Formal Draft The report will become the final report if the response of the management is integrated with the audit report draft. The important information that present in the report includes the title of the report, the duty of the management and the auditor in preparing the report, the scope paragraph that show the evidence of the examination and the accounting principles use to prepare the report, the opinion paragraph which expresses the opinion of the auditor and whether the financial statement is complying with the statutory requirement and the name, signature and address of the auditor who preparing the report. This is to make sure that if there is any fault present in the report, it is the responsibility of the particular auditor to in charge with the case. Final Report After that, the auditor will present the final report to the audit committee and the copies of the report will sent to the senior auditor, the management department of the audit firm and our client, Merami Berhad to review and get the approval. Client Response In our report, we could include or attached the client response in the audit finding prior to issuance of the final report. The client should highlight how report findings will be determined and include an implementation timetable in the response. However, some managers may likely to make a decision which not to implement an audit recommendation and to accept the risks that might occur with an audit finding. For example, the treasury balances are reconciled monthly instead of reconciled daily. The differences are out of the way and have been controlled since that date. The adjusting entries are made with proper documentation and review. Client Comments In our report, we always include the clients comment on our Internal Audits performance as it is part of the Internal Audits self-evaluation program. The feedback has proven to be very beneficial to us as we improve our procedures due to clients suggestion. STAGE 4: FOLLOW-UP Followed-Up Review These required certain actions taken to resolve the audit report findings may be tested to ensure the desired result were achieved. For each item included in the follow-up, review status information provided by management to determine if information addresses all parts of finding and if a corrected date or revised due date has been provided. During this stage, we will contact unit management to obtain any missing information. We also evaluate action reported as taken in response to each finding to see whether the finding has been satisfactorily corrected. If necessary, develop audit tests to prove that the finding has been corrected based on the nature of the finding and responses. The Director of Internal Audit or the auditor in charge of the follow-up review will prepare a memorandum for senior management that notifies them that audit activities are underway and describes the follow-up process. This memo should include timeframes for the project, a copy of the outstanding findings relating to areas reporting to that senior manager, a request that they distribute the findings to these areas and ask the managers to provide Internal Audit with the information requested, a statement that these comments were previously distributed as part of an audit report or close-out letter, and notification that the results will be reported to the Chancellor and Board of Trustees. Followed-Up Report In the follow-up report, it lists all of the actions taken by the client to resolve the original report findings. Unresolved findings will also appear in the follow-up report and will include a brief description of the finding, the original audit recommendation, the client response, the current condition, and the continued exposure to board of company. A discussion draft of each report with unresolved findings is circulated to the client before the report is issued. The follow-up review results will be circulated to the original report recipients officials as deemed appropriate.