Free Essays on Sexual Orientaion In The Workplace

An ever increasing number of organizations are creating arrangements and practices that regard and oblige employee’s convictions and practices in a manner that doesn't sabotage the company’s capacity to direct business, as indicated by the Business for Social Responsibility. By doing this, it forestalls claims just as giving everybody an equivalent chance of opportunity of religion. The Bill of Rights to the US Constitution gives open workers the privilege of opportunity of articulation of religion. Albeit private representatives are not secured by the Constitution, there are state and government laws that can. Individuals ought not be oppressed as a result of their strict convictions or any conviction so far as that is concerned. Individuals ought to be assessed dependent on their activity execution and not their sexual direction or religion. While perusing the article, â€Å"Religion in the workplace†, I ran over some admirable sentiments on how organizations can move toward religion in the working environment. A portion of these focuses incorporate getting the message out; being explicit; being reasonable; instructing yourself; sharing data. The most significant thing, however, is never to overlook the nonreligious. Gays and lesbians are oppressed, however there weren’t numerous laws to shield them from that. Times are evolving now. As per the article Sexual Orientation Discrimination in the Workplace, there are 13 expresses that have laws precluding sexual direction separation in both private and open employments: California, Connecticut, Hawaii, Maryland, Massachusetts, Minnesota, Nevada, New Hampshire, New Jersey, New York, Rhode Island, Vermont and Wisconsin. Seven states have laws disallowing sexual direction separation in open business just: Illinois, Indiana, Montana, New Mexico, Ohio, Pennsylvania and Washington. An organization's treatment of arrangements on sexual direction impacts efficiency and worker enrollment and maintenance. More prominent attention to gay and lesbian issues ... Free Essays on Sexual Orientaion In The Workplace Free Essays on Sexual Orientaion In The Workplace An ever increasing number of organizations are creating arrangements and practices that regard and oblige employee’s convictions and practices in a manner that doesn't sabotage the company’s capacity to lead business, as indicated by the Business for Social Responsibility. By doing this, it forestalls claims just as giving everybody an equivalent chance of opportunity of religion. The Bill of Rights to the US Constitution gives open workers the privilege of opportunity of articulation of religion. Albeit private representatives are not ensured by the Constitution, there are state and government laws that can. Individuals ought not be oppressed on account of their strict convictions or any conviction so far as that is concerned. Individuals ought to be assessed dependent on their activity execution and not their sexual direction or religion. While perusing the article, â€Å"Religion in the workplace†, I went over some admirable statements on how organizations can move toward religion in the work environment. A portion of these focuses incorporate getting the message out; being explicit; being reasonable; teaching yourself; sharing data. The most significant thing, however, is never to overlook the nonreligious. Gays and lesbians are oppressed, however there weren’t numerous laws to shield them from that. Times are evolving now. As per the article Sexual Orientation Discrimination in the Workplace, there are 13 expresses that have laws precluding sexual direction segregation in both private and open employments: California, Connecticut, Hawaii, Maryland, Massachusetts, Minnesota, Nevada, New Hampshire, New Jersey, New York, Rhode Island, Vermont and Wisconsin. Seven states have laws restricting sexual direction segregation in open work just: Illinois, Indiana, Montana, New Mexico, Ohio, Pennsylvania and Washington. An organization's treatment of approaches on sexual direction impacts efficiency and representative enrollment and maintenance. More noteworthy familiarity with gay and lesbian issues ...

A Leader in On-Line Travel Services Essay Example for Free

A Leader in On-Line Travel Services Essay ? The movement business is billion dollar a year business. All year individuals from all strolls fill the streets and withdrawing plane seats looking for movement achievement. There is no uncertainty that the movement business will keep on being sought after, notwithstanding, while vacationers, business explorers and everybody in the middle of envision spending a decent wad of cash to get from guide a toward point b, no individual needs to leave behind their well deserved cash. Fortunately, some virtuoso out there got this. Alongside the development of the mechanical advances came an extraordinary hotspot for finding the best arrangements in movement, from trips to inns to vehicle rental. In light of the quantity of movement sites accessible, no longer do limited travel alternatives have a place exclusively with appointed trip specialists. Today, everybody from housewives to grandpas to brew chugging football fan have the capacity of acquiring their own movement bargains. Parented by Expedia, Inc and situated in Washington State, Expedia. com altered the manner in which individuals venture to the far corners of the planet, and as time proceeds, its administrations just show signs of improvement. With a touch of research, a pen and some paper, prospective explorers can choose what carrier or inn best suits their necessities (and their wallets) all with only a couple of snaps of the mouse. While contenders, for example, Travelocity and Priceline offer a significant part of similar administrations, Expedia. com keeps on being a pioneer in the movement business (PR Newswire, p. 1). A large number of inns, aircrafts and other travel accommodators have participate to strive for the traveler’s business, and the charming has brought about profound limits and now and then little additional items, for example, free lodging evenings. Expedia. om’s early days were somewhat crude, yet as the interest for movement alternatives expanded, the business thrived. Expedia. com has become an easily recognized name among voyagers and will keep on being a hotspot for bargain searchers around the globe. Expedia. com’s large break came in 1996 when Richard Barton, who, at that p oint, was answerable for making CD-ROMS for Microsoft, introduced offering travel choices on-line (NetIndustries, p. 1). Microsoft Network1 hesitantly started aiding web introduction so as to create business for the trial organization (NetIndustries, p. ). While limited carrier tickets were the main item Expedia was offering at that point, the venture Microsoft put in mechanical advancements for the organization extraordinarily extended the quantity of individuals going over Expedia. com’s site. A couple of brief years would demonstrate that Expedia. com was not simply some temporary ‘dot-com’. In 1999, Microsoft Network spun off a segment of their enthusiasm for Expedia for open accessibility; a move that expanded Expedia. com’s worth inside hours (NetIndustries, p. 1). With progress added to their repertoire, Microsoft picked to sell its whole enthusiasm for Expedia. com to USA Networks, Inc. 2. Driven by CEO Erik Blachford, Expedia. com is entirely possessed by InterActiveCorp (PBM, p. 1). Collaborating with Classic Custom Vacations, Expedia Corporate Travel and Travelscape. com, Inc. , Expedia. com wound up in the ideal situation to grow the kinds of movement administrations offered, and could keep satisfying their main goal of using electronic sourcing so as to give the best travel choices to its clients (About Expedia. com, p. 1). Administrations accessible through Expedia. com incorporate limited flights, lodging housing, auto rental, travels and even get-away bundles, for local and universal goals. Also, the organization offers direction to voyagers who are uncertain of the kind of movement they are looking for. By tapping the ‘activities’ tab on the site, goal searchers can see occasions occurring everywhere throughout the world (Expedia. com, p7). Extra administrations incorporate printable maps, a simple 1. Microsoft Network, a significant programming designer, helped Expedia. om by giving mechanical assets, to incorporate premium web introduction, which assumed a significant job in Expedia. com’s development. 2. USA Networks, a media based administrator, changed its name to USA Interactive after finishing its acquisition of Expedia. com. USA Interactive additionally possesses Expedia. com contender Hotels. com (SJP, 2002). to move site and day in and day out client support. Alongside progress, Expedia. com persevered through a lot of battles. In early activities, Expedia confronted a few claims, including one from contender Priceline. om for encroaching on a licensed â€Å"name your price† administration. Different contenders, for example, Travelocity. com were warming things up by adding new highlights and administrations to their sites. Expedia. com’s protection was to hype the highlights and administr ations they previously utilized by propelling a significant showcasing effort utilizing labels like â€Å"Don’t simply travel. Travel right,† and â€Å"Where would you like to go today? † (NetIndustries, p. 1). While the promoting effort was a triumph, benefit achievement was brief when a few carriers quit paying commissions to on-line trip specialists, including Expedia. om. While contenders, for example, Priceline. com labeled on heavy $10. 00 extra charges to clients utilizing aircrafts who didn’t pay commissions, Expedia had the option to haggle with a few carriers so as to abstain from charging extra expenses to clients, while proceeding to offer those airlines’ administrations without feeling an over the top punch (NetIndustries, . 1). Beating these difficulties, Expedia proceeds with its prosperity by using a product offering estimating technique, which involves offering an assortment of items at ran evaluating, or packaging bundles and charging as needs be. A unimportant 11 years of age, Expedia. com has become set up broadly just as globally. Today, Expedia. com’s achievement proceeds. It utilizes 1,758 individuals, and midpoints deals at an expected $590 million (NetIndustries, p. 1). The future remembers centering for the business voyager, whose requirements are being met by giving the greatest scope of items conceivable, and offering little solaces, for example, the Expedia. com Cafe3. Cornering the market with the best arrangements, Expedia. com will keep on driving the on-line travel industry without overlooking anything. A Leader in On-Line Travel Services. (2017, Feb 26).

A follow-up

A follow-up Youve now had a chance to post lots of questions. Now its my turn to answer them. From Amelia: What fields does course 9 include? Primarily biology? Chemistry? Mathematics? A little bit of everything? It includes a little bit of everything, and because its such a flexible major, you get a lot of choice in what you want it to be. Former blogger Mollie, for instance, took a lot of cellular and molecular neurobiology classes. Ive taken, among other things, a functional and evolutionary neuroanatomy class (9.14), a developmental neurobiology class (9.18), a systems and computational neuroscience lab (9.02), a bioelectrical engineering elective on sensation and perception (9.35), and a class on what functional neuroimaging tells us about high-level vision (9.71). You have to take 9.00 (Intro to Psychology), 9.01 (Intro to Neuroscience), and a probability/statistics class. From Anna: Do you know anyone at MIT who came from a rural area or a small, noncompetitive high school? Im a little worried about how difficult it might be to catch up academically! Oh goodness, yes. Contrary to a common misconception that I remember coming up pretty often on the not admitted thread on Bens blog, this school is not a bastion of socioeconomic elitism. Ive known people from rich prep schools, people from parochial schools, people from magnets, people from vocational schools, people from run-of-the-mill public schools, people from the middle of nowhere, people from urban slums, people from ranch communities, people from Appalachia, people who were essentially homeless when they were accepted, people from mining or factory townsyoull see all sorts of people with all levels of preparation. Ive known people whose schools didnt offer calculus, people whose schools didnt offer physicsobviously the people with worse preparation start out behind, but theres nothing wrong with taking 18.01 (Calculus 1) and, say, 8.01L (Physics 1 at a slow pace, for people who have never seen it before or struggle with it) during your first term if you feel like you are not up to speed. After a few terms you will have learned the basic required material and will be in upper-level classes with material that almost none of your classmates already knew. From Jinjin: I dont know how much you know about this, but can you please tell me about the music program? Especially for pianists. I know very little about the music program. I will point you at the relevant website, and say that if you send me your contact info I can put you in touch with a friend whos a real live music major. From Abhishek: Hi. I feel sad to say but its reality that i am a loser who failed to got in. But i have decided that now my only aim is to get in MIT so i need your little bit help. I am an international applicant from India and i will be taking admission in IIT Bombay this year. I dropped my one year after school to get admission in 1 of the best college like MIT. Do you think that besides high end academics in college MIT give preferance to college reputation for transfer students? First of all, youre not a loser. Plenty of great applicants got turned down, and getting in as an international student is particularly difficult. And based on what Ive heard about IIT, thats a pretty good school too. I dont know how much college reputation helps in the transfer admissions process. If you are intending to go for transfer admission, Id say do well in your classes, do some research stuff that will indicate that you are a fit for MIT. From Anonymous: Did you want to go to those 3 schools you got rejected from? Some more than others, but I didnt have my heart set on any particular school. I thought and think that the admissions process is way too fickle for that to be wise. From Kate: Sorry to be a pain, but would taking Music instead of Chemistry hurt my application at all? I enjoy music (Im a violist) an infinite amount more than Chem. But then, other universities might look down on it for an engineering applicant. Not everyone can be so lucky as to be admitted to MIT. On one hand, you should be taking academically challenging classes, and if your school offers the basic sciences, you should be taking them. On the other hand, a consistent passion for and dedication to music is helpful on an applicant. I cant give you a definite answer, and dont know your specific situation. From Devils Advocator: I wasnt one of the applicants this year nor do I know any rejected applicants so please do not take my comment as an attack of any sort (because I really do think its extremely difficult to decide who takes spots in MITs classes). But I really dont think it makes rejected applicants feel any better when you say you got rejected by 3 schools out of 10, thats only a 30% rejection rate. Also, you got accepted to MIT! Something these students will most likely never experience. Im not sure if your way was the best way to go to sympathize with rejectees. I would not be surprised if some of the applicants who didnt get into MIT have a lower rejection rate than I did. And being accepted to MIT is not the be-all, end-all of life. For the record, the three schools that rejected me were Harvard, Yale and Princeton. Apparently my application did not appeal much to the Ivies (I didnt apply for any other Ivies besides those). Everyone is going to experience rejection during their lives. Some of you have never experienced it before, and it hurts. Theres nothing that I could possibly say that would make it not hurt, but please dont presume that because I got into MIT, I dont know what real rejection is like. Right now youre being rejected from undergrad programs, and later it will be grad programs, professional schools, and jobs (Im job-hunting, remember?). Somewhere in the interim youll probably ask someone out and get rejected, too. ;) It happens to most people, I think. From Kasienia: Why is MIT better than CIT? That depends pretty much entirely on the person considering the two choices. You are not going to draw me into making some sort of MIT rocks, Caltech sucks! statement on here. :) I hope those of you who came to CPW enjoyed yourselves (despite the crappy weather). I saw quite a lot of you, one way or another.

How Many Atoms Are There in a Human Cell

Have you ever wondered how many atoms are in a human cell? Its a huge number, so there is no exact figure, plus cells are different sizes and are growing and dividing all the time. Calculating the Number According to an estimate made by engineers at Washington University, there are around 1014 atoms in a typical human cell. Another way of looking at it is that this is 100,000,000,000,000 or 100 trillion atoms. Interestingly, the number of cells in the human body is estimated to be about the same as the number of atoms in a human cell. Key Takeaways The number of atoms per human cell is only a rough estimate because cells come in different sizes.Scientists estimate the average cell contains 100 trillion atoms.The number of atoms per cell is about the same as the number of cells in the body.

How Teachers And Students Communicate And Teaching More...

As a student for 20 years in China, I am used to the quiet classroom that almost only teachers are talking all the time. However, since I came to Canada, I never had any classroom that does not encourage students to share ideas and generate arguments. The communication in and outside class makes a great difference for my learning experience. I started to realize my value and build my own voices through these talking with my classmates and teachers. I believe by including effective communication in and outside class can be beneficial for both teachers and students. Therefore, I would like to explore more about how teachers and students handle communication in and outside class to make learning and teaching more effective through my field work observation. For the first and second fieldwork at a community elementary school, I observed the classroom as both a teacher and a student. As a teacher, I paid attention to students’ interactions with each other, and their interactions with the teacher. I observed the students’ feelings and responses towards teachers’ instructions. As a student, I tried to understand the teacher’s instructions, and think about how these instructions can be helpful for generating ideas and questions. I imagined myself as a student, and think about how would I feel about learning in this class. Since I have been a student for a long time and I am trying to be a teacher, the role switching as both teach and student is quite convenient and familiar for meShow MoreRelatedPriority List for Implementing Supervision Instructional Strategies1636 Words   |  7 PagesThe instructional leader must be skillful, effective, and flexible with all instructional supervision strategies. An enlightened leader provides constructive feedbacks that improve instruction, and ultimately, student performance; and leads a team of educators to reach their highest potential. Based on my study of the different strategies, the following is the order of my priority: Critical Friends Group, Standards-Based Walk-Through, Peer Coaching, Mentoring, Peer Assessment, Clinical SupervisionRead MoreThe Profession Of Teaching : Candidate Self Evaluation Essay1544 Words   |  7 PagesEDT 110: The Profession of Teaching Candidate Self Evaluation Grounded in the Marianist tradition, the mission of the Department of Teacher Education is to educate scholar practitioners who build community, engage in critical reflection, and embrace diversity for the promotion of social justice. Our department’s theme â€Å"Teacher as Reflective Decision Maker in a Pluralistic Society† embodies the tenets of our mission statement and enables us to continue our development of distinctive graduatesRead MoreMy Field Observation Site And Its Goal As A School Essay1619 Words   |  7 PagesThis paper starts off by describing my field observation site and its goal as a school. I then am going to talk about the specific classroom I was placed in and what I’ve learned as a whole. I describe my experiences and observations and its relation to what I’ve learned in theory from the educational course I took this semester. My main focus is going to be on pedagogy, classroom management, and cultural diversity in the school. Field experience site My field experience site was at the World LanguageRead MorePersonal Philosophy Of Educational Essay Essay1240 Words   |  5 PagesGhana said, â€Å"Knowledge is power. Information is liberating. Education is the premise of progress, in every society, in every family† (nobelprize.org). My ambition to become an educator stems from a desire to help children grow into productive and successful adults. I am a mother of six children. As I have guided my individual children through the different stages of their childhood, adventures, adversities, and educational experiences, I have come to realize that all children have similar basicRead MoreEssay On Classroom Observation1225 Words   |  5 PagesEach classroom observation I have completed has led to a more productive learning experience, and I have been able to view teaching theories and strategy first hand. Through my classroom field experience I have had several opportunities to help with different classroom activities suc h as work with small groups of students, clarifying concepts for individual students, and aiding students with technology. I observed three different classrooms a 3rd and 4th grade class at a private school, a 6th gradeRead MoreThe Philosophy Of Education And Education Essay1545 Words   |  7 Pageshowever, a lot of education is also learned through experiences in life. We go through schooling to learn the fundamental concepts and thinking modalities so that we can take all of this learned knowledge and apply it to and use it for the everyday situations in our lives and in the real world. So, I believe that all people should and deserve to go to school and get an â€Å"education† that they can use for a â€Å"lifetime†. The purpose of education is to teach students a wide and vast variety of things. In additionRead MorePromoting Cross Cultural Competence For Pre Service Teachers Through Multicultural Education Experiences Essay1390 Words   |  6 PagesThrough the article â€Å"Fostering Cross Cultural Competence in Pre-service Teachers Through Multicultural Education Experiences†, author Dr. Jared Keengwe discusses the growing conflict of diversity in American classrooms. Dr. Keengwe argues that 21st century educators are not properly prepared to teach, or communicate effectively with students of diverse backgrounds. In many examples provided throughout the article, Dr. Keengwe presents the negative attributes associated with such educators who lackRead MoreEssay Classroom Observation Report1698 Words   |  7 Pages When thinking about the nature of students, I think about how the students behave. I believe that the behavior of students as a group reflects eclecticism meaning that every child behaves differently although every behavior can be integrated. While doing my observation in a second grade classroom, I have met students that are extremely social and active as well as students who are rather quiet and reserved. Usually when an extremely social child is seated with a quiet child, the quiet childRead MoreThe Statement Of Teaching Philosophy1240 Words   |  5 PagesStatement of Teaching Philosophy Michael Robb, Ph.D. January 2015 Undergraduates in introductory psychology courses are often fascinated by the unique experiments and observations that reveal insights into human nature. It can be challenging, but also more rewarding, to help students understand the theories that try to make sense out of research. However, when students are able to understand psychological and educational theory, they are better able to construct the story of the human experienceRead MoreThe Importance Of A Special Education Teacher Essay1686 Words   |  7 PagesI choose to be a special education teacher for a few reasons. I have grown up with a learning difference, and I know how it feels to be struggling in school. I want to give back to the community that has given me a lot of confidence in life. I enjoy being in a classroom and learning. I love the structure of how a school day runs and how it does not change much. A major in special education is my dream job. The ability to work with children of all special education settings is an amazing experience

Film Critique for “the Golden Compass” Free Essays

string(248) " Potter and the Chamber of Secrets† and â€Å"Troy† as well as Kevin Tent known for editing such movies as â€Å"The Descendants† and â€Å"Sideways† were brought in on â€Å"The Golden Compass† to finish up the post production editing for the film\." Film Critique for â€Å"The Golden Compass† The Motion Picture of â€Å"The Golden Compass† is based on Philip Pullman’s novel â€Å"Northern Lights† (The first part in his novel trilogy â€Å"His Dark Materials†) and was rated pg-13 (indicating that the material within the film could be unsuitable for children under the age of thirteen (Murray, 2012)), the movie was released to theaters in December of 2007. This movie has been categorized as a Family, fantasy adventure (Carraro Weitz, 2007); however, there have been serious debates about the religious aspects of the story, whether or not it should be geared for younger audiences and how the film eviscerated the novel’s version of the story’s backbone (Rotten Tomatoes, 2012). Also read this   We will write a custom essay sample on Film Critique for â€Å"the Golden Compass† or any similar topic only for you Order Now com/voices-freedom-critique/"Critique of Stuff Is Not Salvation I will be reviewing all aspects of the movie including the storytelling, acting, cinematography, editing, sound, style and directing, impact of society on the film and vice versa, the genre and the overall textural themes to get a full understanding of the film and to show that in a whole, it was a very good story and was a fun movie to watch. The director’s vision of the story is how a film comes to life. Their purpose is not simply to help the writer tell the story but also to make the audience care about the story by giving the story meaning† (Goodykoontz Jacobs, 2011, sec. 2. 5 para. 1). This film’s story is about a girl named Lyra Belacqua (played by Dakota Blue Richards) who is about twelve years old. Residing in a universe parallel to our own ruled by the Magisterium, people’s spirits reside on the outside of their bodies and walk beside them as companions in the form of animals (the type of animals depends on the person) known as â€Å"Daemonsâ₠¬ . Lyra was brought up as an orphan living amongst scholars at the Jordan College in Oxford. Lyra’s need for adventure hits a little closer to home than she had hoped when she realizes the hushed whispers of adults and members of the Magisterium speaking of dust and children who are going missing start to become pieces in a puzzle that lyra is determined to solve and with any luck, remedy the troubles that are being caused. Aided by colorful and unusual characters such as the Gyptians (comparable to what we know as gypsies), witches, an armored bear by the name of Iorek Byrnison (voiced by Ian McKellen) and an airman named Lee Scoresby (played by Sam Elliot), Lyra must use the golden compass (also known as an Alethiometer, it was secretly given to her by her uncle, Lord Asriel to reveal the truth of any question she asks the compass) to find the truth and save the children being kidnapped by the gobblers (the kidnappers are a part of the Magisterium). The actors in this film did an amazing job in the roles they played. Marisa Coulter (played by Nicole Kidman) makes for a gorgeous, classy, prestigious, intriguing and scary villain. Kidman’s Kidman not only plays the leader of the gobblers but it is also found out later in the movie that she is also Lyra’s mother. Then there is Lord Asriel, A well-dressed handsome man who plays Lyra’s uncle (however, we find out later that he is in fact Lyra’s father) and a well-known explorer. He studied and did research about the mysterious â€Å"dust† and the Arctic North (Carraro Weitz, 2007). Lyra’s character plays a pretty and hard-headed stubborn girl who is hell bent on stopping the gobblers and Mrs. Coulter from cutting the children’s deamons away from them and she also has serious ideas about locating and finding the purpose of the dust. There is also Iorek Byrnison and Lee Scoresby who appear to have known eachother from sometime in the past. They are both head strong characters and willing to fight for the greater good and aid Lyra in her travels to stop the gobblers. Iorek is a Big armored polar bear and Lee is and older airman. The cinematography used for this movie was quite extensive. There were 1,100 to 1,200 CG [computer-generated] shots, average for a film like this, but the level of complexity far exceeded most, there’s an animated character in just about every one of those shots† (Miller, 2012, para. 4). So this made making the film more extensive as far as the cinematography goes and there were many different shots ranging from close-up (there were many close-ups of several characters throughout the film), mid-range shots (especially when there was more than one character on the screen at any given time), as well as distant or long range shots (like when Lyra rode the rmored bear through the snow to find out what was in the cabin away from a camp site she was staying at). There were also shots angled upward (such as when Lyra and her friend were sitting on a rooftop together) and downward angled shots (such as when a mechanical spy bug was slapped to the ground and there was a downward angle shot of it lying on the ground) (Carraro ; Weitz, 2007). The cinematography used in this film suited every aspect of the movie. Everything moved through the film very smoothly and the cinematography really made the scenes pop and kept me on the edge of my seat. The film editors for the film â€Å"The Golden Compass† are Anne V. Coates, Peter Honess and Kevin Tent. Anne V. Coates is a very well know veteran film editor â€Å"with an editing career of 63 years––and still counting––Coates arguably has been working in cutting rooms longer than anyone else in film history† (Lewis, 2010, para. 1). However, Coates was removed for the editing of the â€Å"The Golden Compass† early on in the editing process and actually stated that even though she learned a great deal from â€Å"The Golden Compass† and it was an amazing experience working with large quantities of editing with special effects, it was actually a frustrating process for Coates due to the amount of work involving the special effects people as opposed to just editing a standard film with much less special effects being used (Connolly, 2011). Peter Honess, known for editing such movies as â€Å"Harry Potter and the Chamber of Secrets† and â€Å"Troy† as well as Kevin Tent known for editing such movies as â€Å"The Descendants† and â€Å"Sideways† were brought in on â€Å"The Golden Compass† to finish up the post production editing for the film. You read "Film Critique for â€Å"the Golden Compass†" in category "Papers" While the finished product the film had many audiences asking when they would see the sequel to the film, there were many critics talking about how â€Å"the end result is a bumpy road, with many emotional highs but also quite a few lows, and a saga that despite good ingredients lacks narrative smoothness or fluidity, reaffirming that Weitz is not the right director for the job† (Levy, 2012, para. 22) not to mention the several parts of the film cut due to the mass controversies regarding religious groups. The editors of this film did not receive their due credit because of the direction of the film and the cutting that was required to make the film â€Å"suitable† for public audiences. It took an amazing amount of people to create all of the different forms of sound used in â€Å"The Golden Compass. † Ranging from the Foley editor, the sound mixer, to the sound effects editor, there are many more people that were just needed for sound work alone. There are quite literally 56 different jobs for this movie, just in regards to sound for the film. This just goes to show you the amount of work that is put into the making of a film. I am going to discuss the three major elements of sound used in a film which involve the score, sound effects and Dialogue (Goodykoontz, ; Jacobs, 2011). Alexandre Desplat is the brilliant composer of the â€Å"score† (music used in the backgrounds of scenes) that is utilized in this film and is used throughout the films entirety. In fact, â€Å"Desplat follows Shore’s lead in the incorporation of a surprisingly detailed and large collection of themes, weaving them into the narrative with such efficiency that a person familiar with the film can easily follow the action through the score† (Clemmensen, 2008, para. ). Experiencing the music used for the score is truly amazing, even by itself. There is also a whole lot of use of sound effects throughout the film and a small handful of people working on them. A big part of the reason so many sound effects were used in this film is because so many of the characters used in the film were CG (Computer generated) so it wa s important to recreate the sounds that these characters would have made had they been real. Again, Ioreck the polar ice bear is a prime example of this. When Iorek and Ragnar (The polar ice king) get into their battle to the death they are not only both created by computers so there very presence require sound effects but there is a lot of sound effects used with their armor clanking together throughout the battle scene. While the sound effects do play a very substantial role in the making of this film, they appear flawless and really added to the depth of the film. The dialogue is also beautiful in this film. The characters have sort of English accents (which suits the London type setting). The dialogue used suites the characters well down to the way they are dressed. However, on a side note, I find it odd that they are from an alternate universe that has an impeccable resemblance and feel to our very own London, England. Lyra and her friends speak as if children would, grammatically incorrect and the adults speak prestigiously and very dignified (most of which are scholars). In its entirety, the all the use of sound was very well utilized and complimented every aspect of the film. Director Chris Weitz was really excited about making this particular film because he is a really big fan of the books the movie was based off of. With a budget of 180 million dollars for the film, Chris Weitz knew that there was going to be a lot of work needed to be put into the film. â€Å"It’s really hard to make a movie,† Weitz says. â€Å"It’s hard enough to make a small, bad one — trying to make a big, good one is definitely a challenge to your physical and mental stamina† (Edwards, 2007, para. ). While there are many who wonder as to whether or not Weitz was the man for this particular job, mainly because Weitz is best known for his raunchy comedy movies such as the â€Å"American Pie† series, Weitz was such a huge fan of the trilogy he was confident that he could get the job done right (Edwards, 2007). Unfortunately, due to the mass controversy of this film it is difficult to discern why this movie was so disastrous when looking at ho w it did in the box office. Some blame Weitz and his lack of knowledge in the field of special effects, some blame the media and the Catholic church for the role they played in trying to have the movie stopped and some blame New Line Cinema (the production company) for forcing Weitz to water down the script due to trying to appease people who were worried and controversial of the religious (or lack thereof) aspects the film would bring to the big screen. In doing so, Weitz said that he did not have control over the films style or editing. Chris Weitz states that New Line Cinema felt they could not be a part of a film that caused controversy in the religious word but that the film would have been very different if he would have had the final say and cut of the film. Essentially in the long run Weitz was asked if he had regrets about the film, Weitz reply was â€Å"It’s the greatest professional regret that I have. â€Å"He compared directing to being Charles I of England, quipping: â€Å"Parliament can always cut your head off† (Nissim, 2011, para. 4). The impact the movie had and still has on society is extraordinarily controversial. Because the movie is a fantasy adventure there were large quantities of people who took the movie at face value for its non-stop adventure and intriguing storyline. However, there were larger quantities of people who felt as if the movie was controversial due to the religious aspects people took from the movie. Bill Donohue (president and CEO of the Catholic League) stated that â€Å"these books denigrate Christianity, thrash the Catholic Church and sell the virtues of atheism† (FoxNews. com, 2007, para. 3). However, due to the controversies that arose from the announcement of the film’s production, the religious aspects of the film were stripped from the script. â€Å"Some atheists and fans of the books aren’t happy, either. They say the studio has caved to pressure from the Christian right by sanitizing the tale for the big screen† (FoxNews. com, 2007 para. 8,). Pullman (the author of the book based on the film) was pleased with how the movie was done. He stated in an interview that â€Å"this must be the only film attacked in the same week for being too religious and for being anti-religious — and by people who haven’t seen it† (FoxNews. om, 2007, para. 16). The genre of this film is a mixture between family, fantasy, and adventure. While deemed a family film, it is not geared for younger children in regards to the story because it does involve children being kidnapped and adults removing the essence (spirit or as they are called in the film d aemons) of life from the children. As stated previously, the film was rated PG-13. The film also depicts (although in non-detailed manner) the children’s essence (often interpreted as spirit) and referrers to them as daemons (pronounce dee-mons). So the movie may be considered offensive to religious families. However, in a whole, if the age group is right, it is a fun family movie. The fantasy of the film is magnificent excluding the actual town they reside in which seems rather of the norm, of (like I have mentioned before) a London set town and streets. There are a lot of characters and creatures in this film that are solely done by CGI (Computer-Generated Imagery) and they are absolutely amazing. The daemons (spirit or essence) that walk around with their humans are of all different forms of animals creatures depending on the character of the individual. Lyra’s daemon however, can change shapes to appear in any form because she is still young (changing from a cat to a moth and even an ermine), adults daemons settle into a single form and no longer changes. There is also Iorek the polar ice bear who wears a magnificent coat of armor made for him alone. Last but not least, the adventure parts of the film. We watch see Lyra in her home town with her friends and the stuffy scholars (adults) she is surrounded by. We soon see Lyra get to experience life outside of the Magisterium (the school) with Mrs. Coulter. When Lyra discovers that Mrs. Coulter is the head of the gobblers (the kidnappers), we see her escape and start her mission to save the other children from the gobblers and from them taking the children’s daemons from them. We see an amazing polar ice bear fight between Iorek and the polar ice bear king in which is a fight to the death and even a small war between witches, and Gyptians and even few flying (what looks to be) pirate ships called air ships. This film truly fits its genre. Taking a look at this film from a formalist approach shows us the in-depth aspects of the film (Goodykoontz, Jacobs, 2011). The structure of the film is balanced in regards to the aspects of use of fantasy and adventure used in the story. The fact that the storyline is based in parallel universe, the background of the town that the characters reside is lacking. It looks like a small town in England as opposed to what one would expect a town might look in a parallel universe like say, compared to Hogwarts in the â€Å"Harry Potter† movies and the magical world used in those films. However, the use of the daemons and magical creatures like Iorek the polar ice bear bring us to a better understanding of the â€Å"magical† feel of the world. The use of the characters to progress through the story made the film easier to follow in the respect that the actors playing the characters made the film come to life. Essentially, the film was good, but was better not having expectations (having not read the â€Å"His Dark Materials† trilogy) going into the film. I personally felt that the movie was well done, but I too, went nto the movie not knowing of the controversy surrounding the religious aspects of the film and was unaware of the film being based on a series of books. The overall textual theme of the film was fairly well laid out. The story was told in a manner in which you expect to see more of the story later down the road (in a sequel that would not be made). There are several discussions regarding dust throughout the film that obviously plays a majo r role but is not explained in depth in the film. The Mise-en-scene used throughout the film fits together well with the storyline. The characters, backgrounds and props used throughout the film carried the story in and out of the adventures we see Lyra embark on and allow the audience to experience a world not yet explored. The villain (Mrs. Coulter) was portrayed in such a way that the audience loves to hate and the hero’s (Lyra, Iorek and Lee) made the adventures progress and fun to follow. The camera use throughout the film is impeccable. With all different kinds of shots ranging from close-up scenes of the characters to mid and long range shots as well as jump-cuts from scenes of Lyra on her adventures to the villain trying to attempting to locate Lyra. The overall theme, while lacking in some aspects of background (in the town the main characters reside) and explanation of certain aspects such as the dust which seems to be very important and how and why the daemons, were there and there importance because it is shown at one point in the film that the children can survive without their daemons if removed correctly. The movie was entertaining and tells enough storyline to not be confusing. In conclusion, this film had a lot of aspects of society and controversy and in turn the lack of storyline working against its success. The money and hard work that it took to make this film should have been an enough to put this film on top where it should have been. But because the director had set out to make a film based on the story of a book and the studio decided that too much controversy would rise if the story was told like the book, the true religious aspects were stripped from the film and so the true storyline was stripped as well. But like I stated earlier, if the audience goes into the film with no expectations and no previous history of knowing what the film was supposed to be about, the film is well worth the watch. Reviewing all aspects of what the movie has to offer; from the storytelling, acting, cinematography, editing, sound, style and directing, impact of society on the film and vice versa, the genre and the overall textural themes, this is truly an adventure that will keep you watching and enjoying the family film with every fun character from the interesting and exciting Lyra to the big polar ice bears that battle and the beautiful villain that we love to hate. This film was extremely fun to watch. How to cite Film Critique for â€Å"the Golden Compass†, Papers

Women in Religion Essay Example For Students

Women in Religion Essay Religion has existed for as long as man has. Both men, and women believed in asuperior being to explain the existence of life. Now with the differentvarieties of religions, men and women play different roles that are permittedby each one of them. Men are allowed to do as they please in the church as faras the worshipping of god is concerned, but women have been and still arerestricted from performing some of the same task. Women are expected to followand obey the word of God just as much as men are, but they still are denied theprivilege of spreading the word of God. The male gender has dominated the worldfor the past hundreds of years, but times have changed and women are seekingequality. Even in the church, men are categorized as superior to women. Sinceit is difficult to actually know what God wants from his followers, the Bibleis one source that has been used as reference to determine superiority ofgenders in the church. Jesus was a man who chose 12 male apostles to carry onhis w ork, therefore only men could be priest (Connel A1), is a commonreference used to the scriptures found in the Bible. This attitude labeledtradition is still around today and is being taught today throughout the world,basically in the Roman Catholic religion. The Bible states Let your women keepsilent in the churches: for it is not permitted unto them to speak, but theyare commanded to be under obedience as also saith the law (I Corinthians14:34). When a person receives the calling, whether man or woman, it usuallymeans that God is asking to become one of hisdisciples and spread his word. Women receive this calling just like men, but because women have been deniedthat privilege for so many years, they have no choice, but to serve onlybetween the boundaries that have been given to them. Since many churches havefinally given in to allowing women into the ministry, they now believe that Goddoes not have a gender, and there are a number of ways God can be addressedwithout calling God a he or she. Another argument is that Jesus asked hisfollowers to take up your cross, deny yourself , and follow me (Ostling,55): he did not say whether it should be man or women. Supporters of womensordination believe that what is important is that Jesus came to earth as a human,not a male. One more argument stated stories that Christ was a carpenter,which dictate that only those skilled with hand tools shall be called to thepriesthood. Besides a numerous amount of evidence in favor of womensordinations, there are plenty of church officials, and religions that dobelieve that women should not remain in silent prayer. Others feel that womenministers would be more nurturing and caring. Many religions have given intothe argument of womens ordination. The Catholic religion is one that stillstands firm in its decision. It will keep recognizing womens gifts and fullspiritual equality but wants to preserve distinct roles for each gender. Catholic schools and hospitals are run by women. Because of the 1983 revisedcanon law and Vatican II, women are allowed to lead music and read parts of theBible during parish worship. They can also serve as extraordinary eucharisticministers. This means only after the male minister has blessed the bread andwine, they can distribute it. Women are not allowed to give the actual mass orallow any sacraments to be performed, such as confession, matrimony, oranointment. Women find the responsibilities given to them are inadequate; theyfeel they can do much more to serve there God. The Catholic women have felt theneed for preaching so much that they are driven to convert to other religions. .ued099d4d1e14c33746f7f06157d27667 , .ued099d4d1e14c33746f7f06157d27667 .postImageUrl , .ued099d4d1e14c33746f7f06157d27667 .centered-text-area { min-height: 80px; position: relative; } .ued099d4d1e14c33746f7f06157d27667 , .ued099d4d1e14c33746f7f06157d27667:hover , .ued099d4d1e14c33746f7f06157d27667:visited , .ued099d4d1e14c33746f7f06157d27667:active { border:0!important; } .ued099d4d1e14c33746f7f06157d27667 .clearfix:after { content: ""; display: table; clear: both; } .ued099d4d1e14c33746f7f06157d27667 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ued099d4d1e14c33746f7f06157d27667:active , .ued099d4d1e14c33746f7f06157d27667:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ued099d4d1e14c33746f7f06157d27667 .centered-text-area { width: 100%; position: relative ; } .ued099d4d1e14c33746f7f06157d27667 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ued099d4d1e14c33746f7f06157d27667 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ued099d4d1e14c33746f7f06157d27667 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ued099d4d1e14c33746f7f06157d27667:hover .ctaButton { background-color: #34495E!important; } .ued099d4d1e14c33746f7f06157d27667 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ued099d4d1e14c33746f7f06157d27667 .ued099d4d1e14c33746f7f06157d27667-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ued099d4d1e14c33746f7f06157d27667:after { content: ""; display: block; clear: both; } READ: The Right To Life EssayFor some women, who feel irresistibly called to do more, the only choice is tofind a vocation outside Catholicism. There are those who still have hope thatwomen will be ordained in the catholic religion. The grandniece of the famousSusan B. Anthony says, There will always be people who oppose women in anytype of spiritual role. But I believe women will be ordained-maybe not in mylifetime, but someday. I am just as sure of it as my great-aunt was sure thatwomen someday would gain the right to vote (Davis, 3E). Category: Religion

Is Self

Free Essays on Mafia

OMERTA? THE HISTORY OF THE AMERICAN MAFIA Throughout history, crime has existed in many different forms and has been committed by not only individuals, but by groups as well. Crime is something that knows no boundaries; it exists in all cultures, is committed by all races, and has existed in all time periods. Crime exists as a part of the economic institution and is a lifestyle for many people. Crime also exists in both organized and un organized forms. Since the early 1900's, "organized" crime has existed in the United States. The following will show where, when, and why the Mafia came to the United States, who organized it in the United States, and how it differed from its origins in the European mafia. By showing this you will see how this specific type of organized crime has In the ninth century, Arab forces occupied Sicily. The native Sicilians were oppressed and took refuge in the surrounding hills. The Sicilians formed a secret society to unite the natives against the Arab and Norman invaders. This secret society was called Mafia after the Arabic word for refuge. The society's intentions were to create a sense of family based on ancestry and Sicilian heritage. In the 1700's, pictures of a black hand were distributed to the wealthy. This was an unspoken request for an amount of money in return for protection. If the money was not paid, the recipients could expect violence such as kidnappings, bombings, and murder. By the nineteenth century, this society grew larger and more criminally oriented. In 1876, Mafia Don Rafael Palizzolo, ran for political office in Sicily. He forced the voters to vote for him under gunpoint. After being elected into office, he promoted Mafia Don Crispi as Prime Minister. Together the two put Sicily under government control an d funneled government funds to the society known as the Mafia. In the 1800's, New Orleans was the largest Mafia site in the United States. It was while investigating the ... Free Essays on Mafia Free Essays on Mafia OMERTA? THE HISTORY OF THE AMERICAN MAFIA Throughout history, crime has existed in many different forms and has been committed by not only individuals, but by groups as well. Crime is something that knows no boundaries; it exists in all cultures, is committed by all races, and has existed in all time periods. Crime exists as a part of the economic institution and is a lifestyle for many people. Crime also exists in both organized and un organized forms. Since the early 1900's, "organized" crime has existed in the United States. The following will show where, when, and why the Mafia came to the United States, who organized it in the United States, and how it differed from its origins in the European mafia. By showing this you will see how this specific type of organized crime has In the ninth century, Arab forces occupied Sicily. The native Sicilians were oppressed and took refuge in the surrounding hills. The Sicilians formed a secret society to unite the natives against the Arab and Norman invaders. This secret society was called Mafia after the Arabic word for refuge. The society's intentions were to create a sense of family based on ancestry and Sicilian heritage. In the 1700's, pictures of a black hand were distributed to the wealthy. This was an unspoken request for an amount of money in return for protection. If the money was not paid, the recipients could expect violence such as kidnappings, bombings, and murder. By the nineteenth century, this society grew larger and more criminally oriented. In 1876, Mafia Don Rafael Palizzolo, ran for political office in Sicily. He forced the voters to vote for him under gunpoint. After being elected into office, he promoted Mafia Don Crispi as Prime Minister. Together the two put Sicily under government control an d funneled government funds to the society known as the Mafia. In the 1800's, New Orleans was the largest Mafia site in the United States. It was while investigating the ...

Business Planning Essay Example | Topics and Well Written Essays - 6750 words

Business Planning - Essay Example The restaurant gained importance in the fast food industry as people preferred the chicken more than hamburgers. The diversification of the market encouraged the restaurant chain to introduce more items in the market that is prepared with the special recipes of 11 herbs and spices (KFC, 2015a). The recipes are regarded as trade secret of the restaurant chain. The large portion of the fried chicken are usually served in card board buckets, which is the main attraction of the franchise (KFC, 2015a). The business idea slowly became famous as the customers preferred the products over all fast food items in the market. Hence, the business idea is successful because of the recipes and the change that is brought in the taste bud of the individuals around the globe. From the beginning of the business till its success, the entrepreneur has to encounter a number of challenges, which was both threat and beneficial for him. Nevertheless, it is significant to mention that challenges assisted the business to progress its performance. In its initial phase of operation, the restaurant has to encounter several issues in different parts of the world. The company has however overcome the challenges, which has given them the strength for building a successful venture. There are few successful entrepreneurs in the market as all of them cannot overcome tough situations and are incompetent to run a business properly. The restaurant chain has experienced a lot of issues in world fast food market. Few examples are provided henceforth to depict the issues encountered by the restaurant chain in the industry. The Health Wyze Report has published that KFC is the worst restaurant chain in the industry as the workers are affected by the harmful canola oil fumes, while preparing the recipes (Corriher, 2014). This is from the employee perspective; however with respect to the customers, the report depicted that it is the unhealthiest place to consume fast food. The unhealthy

Whole Body Vibration and Bone Mass.Effects Of Whole-Body Vibration Research Paper

Whole Body Vibration and Bone Mass.Effects Of Whole-Body Vibration Exercise On Lower-Extremity Muscle Strength - Research Paper Example Method: Randomised controlled trial involving 16 elderly women, randomised into experimental group (n=8) and control group (n=8) based on strict inclusion criteria. They were exposed to whole body vibration on a vibrating platform for 24 sessions 3 times a week. On the vibrating platform, both the groups performed two dynamic exercises and one static exercise, and the frequency of vibration was progressively increased in the exercise group to 20-32 Hz while the control group always received 10 Hz. The outcome measures were serum PTH, calcium, phosphate, and beta crosslap along with anthropometry and a 30-second chair test. Results: The serum PTH concentration increased significantly in the experimental group by 44.3%, but the responses of blood calcium, phosphate, and beta-cross lap had no significantly demonstrable change. In both the groups, the 30-second chair test showed significant changes in the strength level of both the groups with considerable change in the experimental group. Anthropometric data demonstrated usefulness of training in the experimental group. Critique: The details of the power calculation have not been given, and given the small size of samples in each group, the reader have a chance to doubt the reliability and validity of the data collected. The exclusion criteria given tend to exclude any other confounding factors that may influence PTH, calcium, phosphate, or vitamin D metabolism.... The exercise regimens and workup schedule also indicate involvement of all the muscle groups. The details of the WBV training sessions had been given in separate tables, and the results have been discussed. Appropriate statistical analysis has been undertaken with complementary pre-post test analysis of physical condition and anthropometry with statistically significant changes demonstrated through increase in PTH levels. The effects lesser intensity WBV had no significant effects, although there were no increases in circulating calcium or phosphate levels. It can be argued that this study could have determined the time variations in calcium and phosphate levels with the changes in the PTH levels, but the design did not incorporate that. As a result, it is not possible to say whether these changes in PTH could at all lead to bone mineralisation. The authors admit that as a limitation of this study that this study could not determine whether the rise in PTH level with WBV could achiev e its main objective of accomplishing improvement in bone mineralisation. The rise in PTH may also lead to increase rate of bone demineralisation, but concurrent estimation of pro-collagen I levels do not show bone degradation. The small sample size poses another limitation, which confounds the effects of exercise in improving the strength of the muscles; however, despite these limitations, this study reveals the positive effects of WBV in bone mineralisation in the elderly population (Martna et al., 2009, 1-6). 2. Effects of Whole-Body Vibration Exercise on Lower-Extremity Muscle Strength and Power in an Older Population: A Randomized Clinical Trial. Rees, SS., Murphy, AJ., Watsford, ML., (2008). Aim: To investigate the effects of vibration exercises on

Report on Critical Review of Binary Search Tree Algorithm

Report on Critical Review of Binary Search Tree Algorithm What is Binary Search Tree? Binary search tree (BST) is a dynamic data structure, which means that its size is only limited by amount of free memory in the computer and number of elements may differ during the program executed. BST has aComparableKey (and an associated value) for each. All elements in its left sub-tree are less-or-equal to the node (, and all the elements in its right sub-tree are greater than the node (>). Assumexbe a node in a binary search tree. Ifyis a node in the left sub-tree ofx,thenkey[y] [x].Ifyis a node in the right sub-tree ofx,thenkey[x] [y]. A main pro of binary search trees is fast searching. There are three type of binary search tree: Inorder traversal Preorder traversal Postorder traversal In inorder traversal, the left sub-tree of the given node is visited first, then the value at the given node is printed and then the right sub-tree of the given node is visited. This process is applied recursively all the node in the tree until either the left sub-tree is empty or the right sub tree is empty. Java code for inorder traversal: public void printInorder(){ printInOrderRec(root); System.out.println(); } /** * Helper method to recursively print the contents in an inorder way */ private void printInOrderRec(Node currRoot){ if ( currRoot == null ){ return; } printInOrderRec(currRoot.left); System.out.print(currRoot.value+, ); printInOrderRec(currRoot.right); } In preorder traversal, the value at the given node is printed first and then the left sub-tree of the given node is visited and then the right sub-tree of the given node is visited. This process is applied recursively all the node in the tree until either the left sub-tree is empty or the right sub tree is empty. Java code for preorder traversal: public void printPreorder() { printPreOrderRec(root); System.out.println(); } /** * Helper method to recursively print the contents in a Preorder way */ private void printPreOrderRec(Node currRoot) { if (currRoot == null) { return; } System.out.print(currRoot.value + , ); printPreOrderRec(currRoot.left); printPreOrderRec(currRoot.right); } In postorder traversal, the left sub-tree of the given node is traversed first, then the right sub-tree of the given node is traversed and then the value at the given node is printed. This process is applied recursively all the node in the tree until either the left sub-tree is empty or the right sub-tree is empty. Java code for postorder traversal: public void printPostorder() { printPostOrderRec(root); System.out.println(); } /** * Helper method to recursively print the contents in a Postorder way */ private void printPostOrderRec(Node currRoot) { if (currRoot == null) { return; } printPostOrderRec(currRoot.left); printPostOrderRec(currRoot.right); System.out.print(currRoot.value + , ); } Full code example for BST //Represents a node in the Binary Search Tree. class Node { //The value present in the node. public int value; //The reference to the left subtree. public Node left; //The reference to the right subtree. public Node right; public Node(int value) { this.value = value; } } //Represents the Binary Search Tree. class BinarySearchTree { //Refrence for the root of the tree. public Node root; public BinarySearchTree insert(int value) { Node node = new Node(value); if (root == null) { root = node; return this; } insertRec(root, node); return this; } private void insertRec(Node latestRoot, Node node) { if (latestRoot.value > node.value) { if (latestRoot.left == null) { latestRoot.left = node; return; } else { insertRec(latestRoot.left, node); } } else { if (latestRoot.right == null) { latestRoot.right = node; return; } else { insertRec(latestRoot.right, node); } } } //Returns the minimum value in the Binary Search Tree. public int findMinimum() { if (root == null) { return 0; } Node currNode = root; while (currNode.left != null) { currNode = currNode.left; } return currNode.value; } //Returns the maximum value in the Binary Search Tree public int findMaximum() { if (root == null) { return 0; } Node currNode = root; while (currNode.right != null) { currNode = currNode.right; } return currNode.value; } //Printing the contents of the tree in an inorder way. public void printInorder() { printInOrderRec(root); System.out.println(); } //Helper method to recursively print the contents in an inorder way private void printInOrderRec(Node currRoot) { if (currRoot == null) { return; } printInOrderRec(currRoot.left); System.out.print(currRoot.value + , ); printInOrderRec(currRoot.right); } //Printing the contents of the tree in a Preorder way. public void printPreorder() { printPreOrderRec(root); System.out.println(); } //Helper method to recursively print the contents in a Preorder way private void printPreOrderRec(Node currRoot) { if (currRoot == null) { return; } System.out.print(currRoot.value + , ); printPreOrderRec(currRoot.left); printPreOrderRec(currRoot.right); } //Printing the contents of the tree in a Postorder way. public void printPostorder() { printPostOrderRec(root); System.out.println(); } //Helper method to recursively print the contents in a Postorder way private void printPostOrderRec(Node currRoot) { if (currRoot == null) { return; } printPostOrderRec(currRoot.left); printPostOrderRec(currRoot.right); System.out.print(currRoot.value + , ); } } //Main method to run program. class BSTDemo { public static void main(String args []) { BinarySearchTree bst = new BinarySearchTree(); bst .insert(10) .insert(40) .insert(37) .insert(98) .insert(51) .insert(6) .insert(73) .insert(72) .insert(64) .insert(99) .insert(13) .insert(9); System.out.println(The Binary Search Tree Example); System.out.println(Inorder Traversal:); bst.printInorder(); System.out.println(Preorder Traversal:); bst.printPreorder(); System.out.println(Postorder Traversal:); bst.printPostorder(); System.out.println(); System.out.println(The minimum value in the BST: + bst.findMinimum()); System.out.println(The maximum value in the BST: + bst.findMaximum()); } } Output example Linear Search Algorithm Linear search, also known as sequential search, is a operation that checks every element in the list sequentially until the target element is found. The computational complexity for linear search isO(n),making it mostly much less efficient than binary searchO(log n).But when list items can be arranged in order from greatest to lowest and the possibility appear as geometric distribution (f (x)=(1-p) x-1p, x=1,2),then linear search can have the potential to be greatly faster than binary search. The worst case performance scenario for a linear search is that it needs to loop through the entire collection; either because the item is the last one, or because the item isnt found. In other words, if havingNitems in the collection, the worst case scenario to find an item isNiterations. This is known asO(N)using theBig O Notation. The speed of search grows linearly with the number of items within the collection. Linear searches dont require the collection to be sorted. Example java program to show linear search algorithm class LinearSearchDemo { public static int linearSearch(int[] array, int key) { int size = array.length; for(int i=0;i { if(array[i] == key) { return i; } } return -1; } public static void main(String a[]) { int[] array1= {66,42,1,99,59,53,16,21}; int searchKey = 99; System.out.println(Key +searchKey+ found at index: +linearSearch(array1, searchKey)); int[] array2= {460,129,128,994,632,807,777}; searchKey = 129; System.out.println(Key +searchKey+ found at index: +linearSearch(array2, searchKey)); } } Output example Why Linear Search? Alinear searchlooks down a list, one item at a time, without skipping. In complexity terms this is an O(n) search where the time taken to search the list gets bigger at the same rate as the list does. Binary searchtree when starts with the middle of a sorted list, and it see whether thats greater than or less than the value it looking for, which determines whether the value is in the first or second half of the list. Skip to the half way through the sub-list, and compare again. In complexity terms this is an O(log n) search where the number of search operations grows more slowly than the list does, because it is halving the search space with each operation. For example, suppose to search for U in an A-Z list of letter where index 0-25 and the target value at index 20. A linear search would ask: list[0] == U? False. list[1] == U? False. list[2] == U? False. list[3] == U? False. . .. †¦ list[20] == U? True. Finished. The binary search would ask: Comparelist[12](M) with U: Smaller, look further on. (Range=13-25) Comparelist[19](T) with U: Smaller, look further on. (Range=20-25) Comparelist[22](W) with U: Bigger, look earlier. (Range=20-21) Comparelist[20](U) with U: Found it. Finished. Comparing the two: Binary search requires the input data to be sorted but linear search doesnt. Binary search requires anorderingcomparison but linear search only requires equality comparisons. Binary search has complexity O(log n) but linear search has complexity O(n). Binary search requires random access to the data but linear search only requires sequential access. (it means a linear search canstreamdata of arbitrary size) Divide and Conquer Algorithm Divide and conquer is a top-down technique for designing algorithms that consists of dividing the problem into smaller sub-problems hoping that the solutions of the sub-problems are easier to find and then composing the partial solutions into the solution of the original problem. Divide and conquer paradigm consists of following major phases: Divide Breaking the probleminto several sub-problems that are similar to the original problem but smaller in size. Conquer Solve the sub-problemrecursively (successively and independently). Combine these solutionsto sub-problems to create a solution to the original problem. The similarity with Binary Search Tree, it is a degenerate divide and conquer search algorithm but with no combine phase. It searches for akeyin asortedvector then returning theindexwhere the key was found or return -1 when not found. It also reduces the problem size by half each recursion. The algorithm definition: Divides sorted vector into 2 halves. The lower halves contain values less or equal the key and the higher half values greater than or equal the key. If the low index exceeds the high index the key is not in the vector. Compute the middle index of the vector. If the key equals the value at the middle of the vector, the index of the middle is returned If the key is less than the value at the middle of the vector, the lower half is searched If the key is greater than the value at the middle of the vector, the higher half is searched Only one of the halves is searched, reducing the problem size by half each time. Recursion Technique Recursionis a technique of solving problems that includes breaking down a problem into smaller and smaller sub-problems until get to a small enough problem that it can be solved trivially. Normally recursion includes a function calling itself. While it may not would appear to be much at first glance, recursion allow to write elegant solutions to problems that may otherwise be extremely hard to program. It is very similar with binary search tree that using divide and conquer technique which is breaking down problem into sub-problems. A binary search or half-interval search algorithm discover the position of a specified value within a sorted array. In each step, the algorithm compares the input key value with the key value of the middle element of the array. If the keys match, then a matching element has been found so its index is returned. Otherwise, if the looked key is less than the middle elements key, then the algorithm repeats its action on the sub-array to the left of the middle element or, if the input key is greater, on the sub-array to the right. If the remaining array to be searched is reduced to zero, then the key cannot be found in the array and a special Not found indication is returned. Every repetition eliminates half of the remaining possibilities. This makes binary searches very efficient even for large collections. Binary search requires a sorted collection. Additionally, binary searching can only be applied to a collection that allows random access (indexing). Worst case performance: O(log n) Best case performance: O(1) Recursion is utilized as a part in this algorithm because with each pass a new array is created by cutting the old one in half. The binary search procedure is then called recursively, this time on the new array. Commonly the arrays size is adjusted by manipulating a beginning and ending index. The algorithm exhibits a logarithmic order of growth because it essentially divides the problem domain in half with each pass. Conclusion The conclusion is there is never be the best approach to follow blindly, each of these algorithms has its pros and cons. So, if there is any scenario or problem, it should be analyze first and adopt one of these algorithms to find what’s suit. REFERENCE Implement Binary search in java using divide and conquer technique. Java search algorithm programs. 2014. [ONLINE] Available at:http://java2novice.com/java-search-algorithms/binary-search/. [Accessed 26 October 2014]. Best searching algorithm | java coding algorithms. 2014 [ONLINE] Available at:http://tekmarathon.com/2012/10/05/best-searching-algorithm-2/. [Accessed 26 October 2014]. Linear Search. 2014.Linear Search. [ONLINE] Available at:http://algorithms.openmymind.net/search/linear.html. [Accessed 26 October 2014]. Java Recursion with examples. 2014. [ONLINE] Available at:http://danzig.jct.ac.il/java_class/recursion.html. [Accessed 26 October 2014]. Divide-and-Conquer Algorithms. 2014.Divide-and-Conquer Algorithms. [ONLINE] Available at:http://www.personal.kent.edu/~rmuhamma/Algorithms/MyAlgorithms/divide.htm. [Accessed 26 October 2014]. Binary Search Trees. 2014.Binary Search Trees. [ONLINE] Available at:http://pages.cs.wisc.edu/~vernon/cs367/notes/9.BST.html. [Accessed 27 October 2014]. Binary Trees . 2014.Binary Trees. [ONLINE] Available at:http://www.cs.cmu.edu/~adamchik/15-121/lectures/Trees/trees.html. [Accessed 27 October 2014]. Data structures Why is Binary Search a divide and conquer algorithm? Stack Overflow. 2014. [ONLINE] Available at:http://stackoverflow.com/questions/8850447/why-is-binary-search-a-divide-and-conquer-algorithm. [Accessed 27 October 2014].

Ancient history Essay

Lebanon   French: Republique libanaise), is a country on the eastern shore of the Mediterranean Sea. It is bordered by Syria to the north and east, and Israel to the south. Lebanon’s location at the crossroads of the Mediterranean Basin and the Arabian hinterland has dictated its rich history, and shaped a cultural identity of religious and ethnic diversity. [8] The earliest evidence of civilization in Lebanon dates back more than 7,000 years—predating recorded history. [9] Lebanon was the home of the Phoenicians, a maritime culture that flourished for nearly 2,500 years (3000–539 BC). Following the collapse of the Ottoman Empire after World War I, the five provinces that comprise modern Lebanon were mandated to France. The French expanded the borders of Mount Lebanon, which was mostly populated by Maronite Catholics and Druze, to include more Muslims. Lebanon gained independence in 1943, and established a unique political system, known as confessionalism, a power-sharing mechanism based on religious communities. French troops withdrew in 1946. Before the Lebanese Civil War (1975–1990), the country experienced a period of relative calm and prosperity, driven by tourism, agriculture, and banking. [10] Because of its financial power and diversity, Lebanon was known in its heyday as the â€Å"Switzerland of the East†. [11] It attracted large numbers of tourists,[12] such that the capital Beirut was referred to as â€Å"Paris of the Middle East. † At the end of the war, there were extensive efforts to revive the economy and rebuild national infrastructure. [13] Until July 2006, Lebanon enjoyed considerable stability, Beirut’s reconstruction was almost complete,[14] and increasing numbers of tourists poured into the nation’s resorts. [12] Then, the month-long 2006 war between Israel and Hezbollah caused significant civilian death and heavy damage to Lebanon’s civil infrastructure. However, due to its tightly regulated financial system, Lebanese banks have largely avoided the financial crisis of 2007–2010. In 2009, despite a global recession, Lebanon enjoyed 9% economic growth and hosted the largest number of tourists in its history. Etymology The name Lebanon comes from the Semitic root lbn, meaning â€Å"white†, likely a reference to the snow-capped Mount Lebanon. [15] Occurrences of the name have been found in texts from the library of Ebla,[16] which date to the third millennium BC, nearly 70 times in the Hebrew Bible, and three of the twelve tablets of the Epic of Gilgamesh (perhaps as early as 2100 BC)[17]. The name is recorded in Ancient Egyptian as Rmnn, where R stood for Canaanite L. [18] Ancient history Main article: History of ancient Lebanon Evidence of the earliest known settlements in Lebanon was found in Byblos, which is considered to be one of the oldest continuously inhabited cities in the world,[9] and date back to earlier than 5000 BC. Archaeologists discovered remnants of prehistoric huts with crushed limestone floors, primitive weapons, and burial jars left by the Neolithic and Chalcolithic fishing communities who lived on the shore of the Mediterranean Sea over 7,000 years ago. [19] Lebanon was the homeland of the Phoenicians, a seafaring people that spread across the Mediterranean before the rise of Cyrus the Great. [20] After two centuries of Persian rule, Macedonian ruler Alexander the Great attacked and burned Tyre, the most prominent Phoenician city. Throughout the subsequent centuries leading up to recent times, the country became part of numerous succeeding empires, among them Persian, Assyrian, Hellenistic, Roman, Eastern Roman, Arab, Seljuk, Mamluk, Crusader, and the Ottoman Empire.

Chapter 19 Solutions

Chapter 19 Completing the Audit / Postaudit Responsibilities |Learning Check | 19-1. The three categories of activities in completing the audit are (a) completing field work, (b) evaluating the findings, and (c) communicating with the client. 19-2. The activities involved in completing the field work are (a) making subsequent events review, (b) reading minutes of meetings, (c) obtaining evidence concerning litigation, claims, and assessments, (d) obtaining client representation letter, and (e) performing analytical procedures. 19-3. a.Subsequent events are events that occur between the balance sheet date and the issuance date of the auditor's report (which is not the same as the date of the report) that may affect the financial statements on which the report is rendered. The subsequent events period extends from the balance sheet date to the end of field work on the engagement. b. The types are: †¢ Type 1 consists of those events that provide additional evidence with respect to conditions that existed at the date of the balance sheet and affect the estimates inherent in the process of preparing financial statements. Type 2 consists of those events that provide evidence with respect to conditions that did not exist at the date of the balance sheet but arose subsequent to that date. †¢ Type 1 events require adjustment of the financial statements. Type 2 events require disclosure, and in very material cases, by attaching pro-form data to the financial statements. c. The auditor is required by GAAS to search for and to evaluate subsequent events up to the date of the auditor's report, which should be as of the end of field work.This responsibility is discharged by (1) being alert for subsequent events in performing year-end substantive tests after the balance sheet date, and (2) performing specific procedures at or near the completion of field work. 19-4. a. Regarding litigation, claims, and assessments (LCA), the auditor should obtain evidential matter o n †¢ The existence of a condition, situation, or set of circumstances indicating an uncertainty as to the possible loss to an entity arising from the LCA. The period in which the underlying cause for legal action occurred. †¢ The degree of probability of an unfavorable outcome. †¢ The amount or range of potential loss. b. A letter of audit inquiry is a letter sent by management to the company's outside legal counsel requesting the lawyer to send specified information directly to the auditor about LCA against the company. The letter is the auditor's primary means of obtaining evidence about LCA. c. When the lawyer fails to respond, the auditor has a scope limitation.Depending on materiality, the auditor will express either a qualified opinion or a disclaimer of opinion. 19-5. a. The objectives of a â€Å"rep† letter are: (1) confirm oral representations given to the auditor, (2) document the continuing appropriateness of such representations, and (3) reduce the possibility of misunderstandings concerning management's representations. b. When the auditor is unable to obtain a rep letter or support a management representation that is material to the financial statements by other audit procedures, there is a scope limitation.Depending on materiality, the auditor will express either a qualified opinion or a disclaimer of opinion 19-6. a. The objectives of an overall review are to assist the auditor in (1) assessing conclusions reached in the audit and (2) evaluating the financial statement presentation taken as a whole. b. The review should be made by an individual having comprehensive knowledge of the client's business and industry. Normally, either the partner in charge of the audit or the top manager on the engagement makes the review. c.Analytical procedures performed during the final stages of the audit should be †¢ Applied to critical audit areas identified during the audit. †¢ Based on financial statement data after all audit adjustments and reclassifications have been recognized. As in other cases, the data may be compared to (1) expected company results, (2) available industry data, and (3) relevant nonfinancial data. 19-7. a. The two objectives in evaluating the findings are determining (1) the type of opinion to be expressed and (2) whether GAAS has been met in the audit. . Four steps in meeting these objectives are: †¢ Making a final assessment of materiality and audit risk. †¢ Making a technical review of financial statements. †¢ Formulating an opinion and drafting the audit report. †¢ Making final review(s) of the working papers. 19-8. a. The purposes of the auditor's final assessment of materiality and audit risk are to determine whether (1) the auditor's preliminary judgments concerning materiality have been met and (2) audit risk is at an acceptable level to warrant the expression of an opinion. . Known misstatement is an uncorrected misstatement in an account identified thr ough substantive tests of details of transactions and balances. Likely misstatement is the total error in an account resulting from (1) known misstatements, (2) projected uncorrected misstatements estimated through audit sampling techniques, and (3) estimated misstatements detected through analytical procedures and quantified by other auditing rocedures. Aggregate likely misstatement is the sum of likely misstatements in all accounts. 19-9. a. Professional standards establish a responsibility for the auditor to evaluate whether there is substantial doubt about the client’s ability to continue as a going concern for a reasonable period of time, not to exceed one year beyond the date of the financial statements being audited (generally one year from balance sheet date).Ordinarily, information that would raise substantial doubt about the going concern assumption relates to the entity's inability to continue to meet its obligations as they become due without substantial dispositi on of assets outside the ordinary course of business, restructuring of debt, externally forced revisions of its operations, or similar actions. b. The auditor normally evaluates whether there is substantial doubt about the client’s ability to continue as a going concern based on the results of normal audit procedures performed in planning, in gathering evidence to support various audit objectives, and in completing the audit. . If the auditor concludes that substantial doubt exists, he or she should consider the need for the following disclosures: †¢ Pertinent conditions and events giving rise to the assessment of substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time. †¢ The possible effects of such conditions and events. †¢ Management's evaluation of the significance of those conditions and events and any mitigating factors. †¢ Possible discontinuance of operations. †¢ Management's plans (includin g relevant prospective financial information). n  3 †¢ Information about the recoverability or classification of recorded asset amounts or the amounts or classification of liabilities. d. If, after considering identified conditions and management's plans, the auditor concludes that substantial doubt about the entity's ability to continue as a going concern for a reasonable period of time remains, the audit report is normally an unqualified audit opinion with an explanatory paragraph about the uncertainty (following the opinion paragraph) to reflect that conclusion.The auditor's conclusion about the entity's ability to continue as a going concern should be expressed through the use of the phrase â€Å"substantial doubt about its (the entity's) ability to continue as a going concern. † If the auditor concludes that the entity's disclosures with respect to the entity's ability to continue as a going concern are inadequate, a departure from generally accepted accounting pr inciples exists. This may result in either a qualified (except for) or an adverse opinion. 19-10.The technical review of the financial statements includes matters pertaining to the form and content of each of the basic statements as well as to required disclosures. Most CPA firms use separate checklists for SEC and non-SEC clients. The auditor who performs the initial review of the financial statements completes the checklists. The manager and partner in charge of the engagement (in the case of a publicly held client then review the checklists, a partner who was not a member of the audit team) reviews them again. 19-11. a. The opinion to be expressed is determined by the partner in charge of the engagement.The decision is made on the basis of the findings made by the audit team during the audit. b. Proposed adjustments and disclosures are discussed with the client and differences are resolved. Ordinarily, agreement is reached and an unqualified opinion can be expressed. 19-12. a. Th e primary reviewers and the nature of their reviews are: |Reviewer |Nature of Review | |Manager |Reviews working papers prepared by seniors and reviews some or all of the working | | |papers reviewed by seniors. |Partner in charge |Reviews working papers prepared by managers and reviews other working papers on a | |of engagement |selective basis. | b. The engagement partner's review of the working papers is designed to obtain assurance that †¢ The work done by subordinates has been accurate and thorough. †¢ The judgments exercised by subordinates were reasonable and appropriate in the circumstances. †¢ The audit engagement has been completed in accordance with the conditions and terms specified in the engagement letter. All significant accounting, auditing, and reporting questions raised during the audit have been properly resolved. †¢ The working papers support the auditor's opinion. †¢ Generally accepted auditing standards and the firm's quality control p olicies and procedures have been met. c. The second partner may be more objective than the partner on the engagement. Thus, the second partner review provides additional assurance that GAAS have been met. Second partner reviews are mandatory for SEC registrants. 19-13.The auditor's communications with the client at the conclusion of the audit involve the audit committee of the board of directors (or the board directly) and management. 19-14. a. Reportable conditions represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. The magnitude of a reportable condition determines whether it is also a material weakness.A material weakness is defined as a reportable condition in which the design or operation of the specific internal control structure elements does not r educe to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned duties. b. A report issued on reportable conditions should: †¢ Indicate that the purpose of the audit is to report on the financial statements and not to provide assurance on the internal control structure. Include the definition of reportable conditions. †¢ Include the restriction on distribution (e. g. restricted to the audit committee, management, and others within the organization). In addition, the reportable conditions should be described in one or more separate paragraphs. 19-15. When the auditor separately identifies and describes material weaknesses in his or her report, two additional paragraphs are required. The first paragraph should contain a definition of the term material weakness and a description of the reportable conditions that are material weaknesses.The second additional paragraph should describe the limitations of the auditor's work, noting specifically that the auditor's consideration of the internal control structure would not necessarily disclose all matters considered to be material weaknesses. 19-16. a. The communication may be oral or written, and it may occur during or shortly after the audit. b. The communication with the audit committee may include such matters as †¢ Auditor's responsibilities under GAAS. †¢ Significant accounting policies. †¢ Management judgments and accounting estimates. †¢ Significant audit adjustments. Disagreements with management. †¢ Consultation with other accountants. †¢ Major issues discussed with management prior to retention. †¢ Difficulties in performing the audit. In addition, the auditor must communicate reportable conditions. 19-17. a. The purpose of a management letter is to provide management with recommendations for improving the efficiency and effectiveness of its operations. b. A management letter may include comments on †¢ Internal control matters that are not considered to be reportable conditions. †¢ Management of resources such as cash, inventories, and investments. Other value-added recommendations on how to improve organization performance. †¢ Tax related matters. 19-18. a. The auditor has no responsibility to make inquiry or to perform any auditing procedures on subsequent events occurring after field work but before issuance of the report. When a situation comes to the auditor's attention, he or she is required to evaluate the item and consider its effect on the report that is being issued. b. The auditor may use the event date as the date of the auditor's report provided all subsequent events review procedures are performed for the period between the original report date and the event date.Alternatively, the auditor may use dual dating in which the report contains two dates: (1) the original date of the report, and (2) a date that refers to the subsequent event that has occurred between the original date of the report and the date of its issuance. In this case, it is not necessary to extend performance of all subsequent events review procedures through the later date except as to the particular event giving rise to the dual dating. 19-19. a. The auditor has no responsibility for the postaudit discovery of facts existing at the date of the audit report.However, when the auditor becomes aware of such facts and the facts may have affected the report that was issued, he or she must ascertain the reliability of the information. b. When the client refuses to make the necessary disclosures, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent further reliance on the audit report: †¢ Notify the client that the audit report must no longer be associated with th e financial statements. Notify the regulatory agencies having jurisdiction over the client that the report should no longer be relied on. †¢ Notify (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. 19-20. a. When the auditor has been able to make a satisfactory investigation and has determined that the information is reliable, he or she should describe the effects the subsequently acquired information would have had on the financial statements and the auditor's report. b.When the client has not cooperated and the auditor has been unable to make a satisfactory investigation, without disclosing the specific information, the auditor should (1) indicate the lack of cooperation and (2) state that if the information is true, the audit report should no longer be relied on. 19-21. a. The auditor has no responsibility to make any retrospective review of his or her work. However, when knowledge is ob tained of possible omitted procedures, the auditor should assess their importance to his or her ability to support the previously expressed opinion. b.The auditor may find that he or she (1) can support the opinion or (2) cannot support the opinion. In the latter case, the auditor should perform the omitted procedures and if necessary prevent further reliance on the report. |Objective Questions | |19-22. |1. b |2. a |3. c | | | |19-23. |1. a |2. b |3. b |4. c | | |19-24. |1. a |2. c |3. b | | | |Comprehensive Questions | 19-25. (Estimated time – 20 minutes) . The first type of subsequent events includes those events that provide additional evidence concerning conditions that existed at the balance sheet date and affect the estimates inherent in the process of preparing financial statements. This type of subsequent events requires that the financial statements be adjusted by any changes in estimates resulting from the use of such additional evidence. The second type of subsequ ent events consists of those events that provide evidence concerning conditions that did not exist at the balance sheet date but arose subsequent to that date.These events should not result in adjustment to the financial statements but may be such that disclosure is required to keep the financial statements from being misleading. b. The auditing procedures Green should consider performing to gather evidence concerning subsequent events include the following: †¢ Compare the latest available interim statements with the financial statements being audited. †¢ Ascertain whether the interim statements were prepared on the same basis as the audited financial statements. Inquire whether there was any significant change in the capital stock, long-term debt, or working capital to the date of inquiry. †¢ Inquire about the current status of items in the audited financial statements that were accounted for on the basis of tentative, preliminary, or inconclusive data. †¢ Inqui re about any unusual adjustments made since the balance sheet date. †¢ Read or inquire about the minutes of meetings of stockholders or the board of directors. †¢ Inquire of the client's legal counsel concerning litigation, claims, and assessments. Obtain a management representation letter, dated as of the date of Green's report, as to whether any subsequent events would require adjustment or disclosure. †¢ Make such additional inquiries or perform such additional procedures as Green considers necessary and appropriate. 19-26. (Estimated time – 30 minutes) a. 1. A subsequent events review is used to provide reasonable assurance that the auditor is aware of significant events that have a material effect on financial statements. These are events that have occurred after the date of the financial statements but before the issuance of the audit report. 2.If the subsequent event is one that provides additional evidence concerning conditions existing at the date of t he financial statements, then the financial statements must be adjusted. If the subsequent event is one that provides evidence concerning conditions that arose after the date of the financial statements, disclosure is required. b. 1. The auditor obtains written representations from the client as part of the evidence gathered to meet the third standard of field work. The purpose of these written representations by management is to †¢ Confirm oral representations given to the auditor. Impress on management that it has the primary responsibility for the financial statements. 2. The client representation letter may include statements concerning the following matters: †¢ Completeness and availability of the accounting records and minutes of meetings of shareholders, directors, and committees. †¢ Absence of unrecorded transactions and errors and irregularities in the financial statements. †¢ Existence of related party transactions or contingencies. †¢ Plans or int entions that may affect the carrying value of assets and liabilities. . 1. The purpose of the management letter is to communicate to management the auditor's recommendations regarding improvements in the efficiency and the effectiveness of matters that came to the auditor's attention during the audit. 2. Three major subjects that may be addressed in the management letter include the following. †¢ Internal control structure weaknesses that are considered immaterial. †¢ Improvements to the accounting and information system. †¢ Improvements to the internal controls related to achieving the objectives of the organization. 9-27. (Estimated time – 25 minutes) |Item No. | |Required Disclosure or | | |Audit Procedures |Entry and Reasons | |1. |Goods in-transit would be detected in the course of the |The receipt of the goods provides additional evidence with | | |auditor's review of the year-end cutoff of purchases.The |respect to conditions that existed at the date of the balance | | |auditor would examine receiving reports and purchase invoices|sheet and hence the financial statements should be adjusted to| | |to make certain that the liability to suppliers had been |take into account such additional information. | | |recorded for all goods included in inventory, and that all | | | |goods for which the client was liable at year end were | | | |recorded in inventory. | |2. |Settlements of litigation would be revealed by requesting |Settlements of litigation would require an adjustment of the | | |from the company's legal counsel a description and evaluation|financial statements since the events that gave rise to the | | |of any litigation, impending litigation, claims, and |litigation had taken place prior to the balance sheet date. | |contingent liabilities of which he or she has knowledge that | | | |existed at the date of the balance sheet being reported upon,| | | |together with a description and evaluation of any additional | | | |matters of a like nature which come to his or her attention | | | |up to the date the information is furnished.A review of cash| | | |disbursements for the period between the balance sheet date | | | |and completion of field work may also reveal evidence of the | | | |settlement. | | | | | | | | | | | | | | | | | | | | | | | | | |3. |The purchase would normally be Revealed in general |The purchase of a new business is not an event that provides | | |conversations with the client and would further be detected |evidence with respect to conditions existing at the balance | | |by reading the minutes of meetings of stockholders, |sheet date; hence, it does not require adjustments in the | | |directors, and appropriate committee.In addition, because |financial statements. However, such an event would normally be| | |the amount paid is likely to be unusually large in relation |of such importance that disclosures of it is required to keep | | |to other cash disbursements, a review of cash di sbursements |the financial statements from being misleading. If the | | |for the period between the balance sheet date and completion |acquisition is significant enough, it might be advisable to | | |of field work is likely to reveal such an extraordinary |supplement the historical statements with pro-forma statements| | |transaction.Moreover, because a purchase of a business |indicating the financial results if the two firms had been | | |usually requires a formal purchase agreement, the letter from|consolidated for the year ending December 31, 19XO. Otherwise,| | |the firm's legal counsel would probably have revealed the |disclosure in footnotes to the financial statements would be | | |purchase. |adequate. Occasionally, a situation of this type may have such| | | |a material impact on the entity that the auditor may wish to | | | |include in the audit report an explanatory paragraph directing| | | |the reader's attention to the event and its effect. | |4. Inventory losses attr ibutable to a flood would be brought to |Losses attributable to floods subsequent to the balance sheet | | |the auditor's attention through inquires and discussions with|date to not provide in formation with respect to conditions | | |corporate officers and executives. Moreover, the auditor |that existed at the balance sheet data; hence, adjustment in | | |would know the location of the plants and warehouses of |the financial statements is not required. However, because the| | |clients and upon becoming aware of any major floods in such a|losses are material, they should be revealed in footnotes to | | |location, he or she would investigate to determine if the |the financial statements. Occasionally, situation of this type| | |client's facilities had suffered any damage. may have such a material Impact on the entity that the auditor| | | |may wish to include in the audit report an explanatory | | | |paragraph directing the reader's attention to the event and | | | |its effect. | |5. |The sale of bonds or other securities would require a filing |Sales of bonds or capital stock are transactions of the type | | |with the SEC in which the auditor would presumably be |that do not provide information with espect to conditions | | |involved. In addition, the sale would be revealed by reading |that existed at the balance sheet date; hence, adjustment of | | |the minutes of directors and finance committee's meetings, by|the financial statements is not required. However, such sales | | |corresponding with the client's attorneys and by examining |may be of sufficient importance to require footnote | | |the cash receipts books in the period subsequent to the |disclosure. Occasionally, a situation of this type may have | | |balance sheet date for evidence of unusually large receipts. such a material impact on the entity that the auditor may wish| | | |to in the audit report an explanatory paragraph directing the | | | |reader's attention to the event and its effect. | 19-28. (Estimated time – 15 minutes) The substantive audit procedures that Young should apply when testing for loss contingencies relating to litigation, claims, and assessments include the following: †¢ Read minutes of meetings of stockholders, directors, and committees. †¢ Read contracts, loan agreements, leases, and other documents. †¢ Read correspondence with taxing and other governmental agencies. †¢ Read correspondence with insurance and bonding companies. Read confirmation replies information concerning guarantees. †¢ Discuss with management the entity's policies and procedures for identifying, valuating, and accounting for litigation, claims, and assessments. †¢ Obtain from management or the client's general counsel a description and evaluation of litigation, claims, and assessments. †¢ Obtain written assurance from management that the financial statements include all accruals †¢ and disclosures required by Statement on Financi al Accounting Standards No. 5. †¢ Examine documents in the client's possession concerning litigation, claims, and assessments, including correspondence from lawyers. Obtain an analysis of professional fee expenses and review supporting invoices for indications of contingencies. †¢ Request the client's management to prepare for transmittal a letter of inquiry to those lawyers consulted by the client concerning litigation, claims, and assessments. †¢ Compare the lawyer's response to the items in the letter of inquiry to the description and evaluation of litigation, claims, and assessments obtained from management. †¢ Determine that the financial statements include proper accruals and disclosures of the contingencies. 19-29. (Estimated time – 25 minutes) 1. Disagree. Generally letters silent on particular aspects of the request letter require follow-up.The auditor should contact the attorney and confirm that he or she intended the letter to completely respond to the request letter and was silent because there were no issues to discuss. Documentation of this confirmation should be included in the working papers. 2. Disagree. A useful evaluation is not always possible. For instance, it may include an element difficult to predict or to which the lawyer may not have paid sufficient attention to make an evaluation. If the matter involved constitutes a material or contingent liability, the auditor will likely conclude there is an uncertainty with effects on the financial statements that can't be determined, and he or she should consider the effects of that uncertainty on the audit report. 3. Disagree.The attorney's opinion is an example of a marginally acceptable opinion. If such an opinion is issued on litigation where loss would seriously impair the company's operations, the auditor must give a qualified opinion and possibly consider a disclaimer of opinion. 4. Disagree. In some cases, attorneys, auditors, and clients discuss matters involv ing litigation, and during such informal discussions some attorneys express their opinions as to the outcome of disputed matters. Such oral opinions should be expressed in writing by the attorney, and if they are not reduced to writing, the discussions generally should not be considered audit evidence. 5. Disagree.The law firm derives all or substantially all of its fees from the client. This is, in essence, analogous to in-house counsel. Evidence from in-house counsel may provide the auditor with the necessary corroboration in some cases. However, since the liability here is great, complete reliance on such evidence is not justified. 19-30. (Estimated time – 25 minutes) Other matters that Alderman's representation letter should specifically confirm that: †¢ The financial statements referred to above are fairly presented in conformity with generally accepted accounting principles. †¢ We have made available to you all— †¢ Financial records and related dat a. Minutes of the meetings of stockholders, directors, and committees of directors, or summaries of actions of recent meetings for which minutes have not yet been prepared. †¢ There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. †¢ There has been no— †¢ Fraud involving management or employees who have significant roles in internal control. †¢ Fraud involving others that could have a material effect on the financial statements. †¢ Management believes that the effects of any uncorrected financial statement misstatements aggregated by the auditor during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The following have been properly recorded or disclosed in the financial statements: †¢ Related-party transactions, including sales, purchases, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties. †¢ Guarantees, whether written or oral, under which the company is contingently liable. †¢ Significant estimates and material concentrations known to management that are required to be disclosed in accordance with the AICPA's Statement of Position 94-6, Disclosure of Certain Significant Risks and Uncertainties. †¢ There are no other liabilities or gain or loss contingencies that are required to be accrued or disclosed by FASB Statement No. 5. †¢ The company has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. The company has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. †¢ Debt securities that have been classified as held-to-maturity have been so classified due to t he company's intent to hold such securities, to maturity and the company's ability to do so. All other debt securities appropriately have been classified as available-for-sale or trading. †¢ Provision has been made to reduce excess or obsolete inventories to their estimated net realizable value. †¢ Capital stock reserved for options, warrants, conversions, or other requirements have been properly disclosed. 19-31. (Estimated time – 30 minutes) a.The use of overall analytical review at the final stages of an audit has two general advantages to the CPA: (1) a broad view is obtained of the date of the financial statements, and (2) the CPA's attention is focused on exceptions or variations in the data. A broad view of the data under audit is needed by the CPA to draw conclusions about the data as a whole. Merely looking at individual transactions may lead the auditor to overlook important variations in the underlying data. The application of analytical procedures to the final data to obtain this broad view requires a discerning analysis of the data, which results in overall conclusions upon which the CPA's audit satisfaction rests. The CPA is thus able to satisfy him or herself as to the reasonableness, validity, and consistency of the data in view of the surrounding circumstances.The focusing of the CPA's attention on exceptions or variations in the data results in a more efficient and economical audit because there is a reduction in the amount of detailed testing which would be required, in the absence of overall checks, to uncover these exceptions or variations. Furthermore, manipulations of accounts may be revealed because the double-entry bookkeeping system extends the effects of manipulations to additional accounts, which will then bear a changed relationship to other accounts. In addition, managerial problems and trouble spots will be highlighted for the CPA and may lead to the opportunity to be of additional service to the client. b.The ra tios that a CPA may compute during an audit as overall checks on balance sheet accounts and related nominal accounts may include the following: †¢ Accruals of individual expenses to related total expenses. †¢ Calculations of the entity’s operating cycle. †¢ Individual components of return on assets and return on equity. †¢ The impact of an entity’s financing and investing activities. †¢ The ability of cash flow from operations to service debt and dividends. †¢ Other measures of the entity’s liquidity and solvency. c. 1. The possible reasons for a decrease in the rate of inventory turnover include the following: †¢ Decline in sales. Increase in inventory quantities, intentional or unintentional. †¢ Incorrect computation of inventory because of errors in pricing, extensions, or taking of physical inventory. †¢ Inclusion in inventory of slow-moving or obsolete items. †¢ Erroneous cutoff of purchases. †¢ Erroneo us cutoff of sales under the perpetual inventory accounting method. †¢ Unrecorded purchases. †¢ Change in inventory valuation method. 2. The possible reasons for an increase in the number of days' sales in receivable include the following: †¢ Change in credit terms. †¢ Decreasing sales. †¢ Change in the sales mix of products with different sales terms. †¢ Change in mix of customers. †¢ Improper sales cutoff. Unrecorded sales. †¢ Lapping. †¢ Slower collections caused by tighter economic conditions or lowering of the quality of the receivables. 19-32. (Estimated time – 20 minutes) a. Reportable conditions are matters that come to an auditor's attention, which, in the auditor's judgment, should be communicated to the client's audit committee or its equivalent because they represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, p rocess, summarize, and report financial data consistent with the assertions of management in the financial statements.Material weaknesses are reportable conditions in which the design or operation of specific internal control structure elements do not reduce, to a relatively low level, the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. b. An auditor is required to identify reportable conditions that come to the auditor's attention in the normal course of an audit, but is not obligated to search for reportable conditions. The auditor uses judgment as to which matters are reportable conditions. Provided the audit committee has acknowledged its understanding and consideration of such deficiencies and the associated risks, the auditor may decide certain matters do not need to be reported unless, because of changes in management or the audit committee, or because of the passage of time, it is appropriate to do so.Conditions noted by the auditor that are considered reportable should be reported, preferably in writing. If information is communicated orally, the auditor should document the communication. The report should state that the communication is intended solely for the information and use of the audit committee, management, and others within the organization. The auditor may identify and communicate separately those reportable conditions the auditor considers to be material weaknesses, but may not state that no reportable conditions were noted during the audit. Reportable conditions may be communicated during the course of the audit rather than after the audit is concluded. depending on the relative significance of the matters noted and -the urgency of corrective follow-up action. 19-33. (Estimated time – 30 minutes) |a. |Deficiency |Proper Wording | |1 . |In completing our audit |In planning and performing our audit | |2. |Its internal control environment |Its internal control structure | |3. |Not to express an opinion |Not to provide assurance | |4. The design and effectiveness |The internal control structure and its operation | | |of the system 0f internal control | | |5. |Under GAAS |Under standards | |6. |Potential weaknesses |Significant | |7. |To prepare financial |To record, process, summarize, and report financial data consistent| | |statements in conformity |with the assertions of management in the financial statements. | |8. For the audit committee |For the information and use of the audit committee, management, and| | |and others |others | b. A reportable condition may be of such magnitude as to be a material weakness. Thus, all material weaknesses are reportable conditions, but all reportable conditions are not material weaknesses. The two terms are defined as follows: †¢ Reportable conditions represent signific ant deficiencies in the design or operation of the internal control structure, which could adversely affect the organization's ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. A material weakness is a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. c. Two additional paragraphs are required when the auditor refers to material weaknesses in the audit report. The first paragraph should include a definition of a material weakness and a description of reportable conditions that are material weaknesses.The second paragraph should describe the limitations of the au ditor's work; i. e. , that the work would not necessarily disclose all reportable conditions that are also material weaknesses. 19-34. (Estimated time – 20 minutes) a. Independent auditors use a management letter to call to management's attention matters that the auditor has noted during the course of the audit engagement but which did not fall within the scope of the opinion. The management letter provides an excellent vehicle for suggesting value-added services that can assist the business in improving organizational performance. A management letter is rendered as a constructive service to suggest improvements as well as point out deficiencies. b.Many types of information can be covered in a management letter. The major, broad areas which are presented and discussed in the management letter include: †¢ Suggestions for modifying and improving a client's internal controls. †¢ Recommendations for changes and improvements in accounting systems to better meet managemen t's information needs. †¢ Suggestions for improving the management of resources such as cash, inventories, and investments. †¢ Comments regarding tax related matters. A detailed example of a suggestion for improving business practices follows: We understand that your accounting system offers discounts to customers who purchase in significant volumes.The program that grants these volume discounts as it prices a sales invoice does so after important information on gross margins has been reported to department managers. While sales invoices and underlying accounting information is correct, it does not agree with management information that is provided to sales managers as they make pricing decisions. As soon as possible you need to change the program that calculates the sales discounts so that gross margins and other information used by sales management includes the volume discounts offered customers. (Answer updated from original ICMA answer. ) 19-35. (Estimated time  œ 30 minutes) a. 1. 1–subsequent event during the subsequent event period requiring adjustment. 2. 1–subsequent event during the subsequent event period requiring adjustment. 3. –subsequent event during the subsequent event period requiring disclosure. 4. 2–subsequent event during the subsequent event period requiring disclosure 5. 1–subsequent event during the subsequent event period requiring adjustment. 6. 4–subsequent event occurring after field work but before issuance of report. 7. 4–subsequent event occurring after field work but before issuance of report. 8. 5–postaudit discovery of facts existing at date of report. The date field work is completed is not specifically given. This answer is based on the customary practice of dating the audit report as of the end of field work (i. e. , February 26). b.For categories (1) and (2) the auditor has the responsibility for identifying and evaluating subsequent events up to the d ate of the auditor's report. In discharging this responsibility, the auditor should be alert for subsequent events in performing substantive tests, and also perform specific auditing procedures at or near the completion of field work. For categories (3) and (4), the auditor has no responsibility to make inquiry or to perform any auditing procedures during this time period to discover subsequent events. However, if knowledge of such an event comes to the auditor's attention, he or she should determine whether the event requires adjustment of or disclosure in the financial statements. For category (5), the auditor has no responsibility for their discovery.However, if the auditor becomes aware of such facts and the facts may have affected the report that was issued, the auditor is required to ascertain the reliability of the information. c. Information about the items would be obtained from the following: 1. Inquiry of management; client â€Å"rep† letter. 2. Review of bad debt write-offs in January. 3. Reading of minutes. 4. Observation of fire; newspaper account of fire; inquiry of management. 5. Inquiry of management; lawyer's letter; and client â€Å"rep† letter. 6. Reading of minutes. 7. Newspaper story on takeover; inquiry of management. 8. Inquiry of management; lawyer's letter; and client ‘rep† letter.If the client fails to make required disclosure, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent further reliance on the audit report and: †¢ Notify the client that the audit report must no longer be associated with the financial statements. †¢ Notify regulatory agencies having jurisdiction over the client that the report should no longer be relied on. †¢ Notify (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. |Cases | 19-36. See separate file with answers to the comprehensive case related to the audit of Mt. Hood Furniture that is included with this chapter. NOTE: Several revisions were made to this problem to correct printing errors. The revised problem is posted on the student resources website. | 19-37. (Estimated time – 25 minutes) a. and b. 1. The state government's approval of a plan for the construction of an express highway would have come to the CPA's attention through inquiries of officers and key personnel, examination of the minutes of the meetings of the board of directors and stockholders, and reading local newspapers. The details of the item would not have to be disclosed as a separate footnote because all fixed assets of the corporation, including the right to the condemnation award, were to be sold as of March 1, 19X1. 2.It is improbable that the CPA would learn the source of the $25,000 unless it were revealed in a discussion with the president or his personal accountant, or unless the auditor prepared the pres ident's personal income tax return, in which case the interest charges would have led to his investigation of the use to which the funds were put. Setting out the loan in the balance sheet as a loan from an officer would be sufficient disclosure. The source from which the officer obtained the funds would not be disclosed because it is the officer's personal business and has no effect upon the corporation's financial statements. Indeed, disclosure of the funds' source might be construed as detrimental to the officer. 3. The additional liability for the ore shipment would have been revealed by CPA's scanning of January transactions. The CPA's regular xamination of 19XO transactions and related documents such as purchase contracts would have caused him or her to note the item for subsequent follow-up to determine the final liability. In addition, the client's letter of representation might have mentioned the potential liability. The item would not require separate disclosure by footnot e or otherwise and would be handled by adjusting the financial statement accounts payable by the amount of the additional charge, $9,064 4. The CPA might learn of the agreement to purchase the treasurer's stock ownership through inquiries of management and legal counsel, examination of the minutes of the meetings of the board of directors and stockholders, and subsequent reading of the agreement. The absence of the treasurer might also arouse the CPA's curiosity.The details of the agreement would be disclosed in a footnote because the use of company cash for the repurchase of stock and the change in the amount of stock held by stockholders might have a heavy impact on subsequent years' financial statements. Usually a management change, such as the treasurer's resignation, does not require disclosure in the financial statements. The details underlying the separation (personal disagreements and divorce) should not be disclosed because they are personal matters. 5. Through inquiries of management, review of financial statements for January, scanning of transactions, and observations, the CPA would learn of the reduced sales and of the strike.Disclosure would not be made in the financial statements of these conditions because such disclosure might create doubt as to the reasons therefore and misleading inference might be drawn. 6. The contract with Mammoth Industries would come to the CPA's attention through inquiries of management and legal counsel, reading the minutes of the meetings of the board of directors and stockholders, and examination of the contract. All important details of the contract should be disclosed in a footnote because of the great effect upon the corporation's future. The factors contributing to the entry into the contract need not be disclosed in the statements; while they might be of interest to readers, hey are by no means essential to make the statements not misleading. 19-38. (Estimated time – 25 minutes) The omissions, ambiguitie s, and inappropriate statements and terminology in Brown's letter are as follows: †¢ The action that Consolidated intends to take concerning each suit (for example, to contest the matter vigorously, to seek an out-of-court settlement, or to appeal an adverse decision) is omitted. †¢ A description of the progress of each case to date is omitted. †¢ An evaluation of the likelihood of an unfavorable outcome of each case is omitted. †¢ An estimate, if one can be made, of the amount or range of potential loss of each case is omitted. The various other pending or threatened litigation on which Young was consulted is not identified and included. †¢ The unasserted claims and assessments probable of assertion that have a reasonable possibility of an unfavorable outcome are not identified. †¢ Consolidated's understanding of Young's responsibility to advise Consolidated concerning the disclosure of unasserted possible claims or assessments is omitted. †¢ Mate riality (or the limits of materiality) is not addressed. †¢ The reference to a limitation on Young's response due to confidentiality is inappropriate. †¢ Young is not requested to identify the nature of and reasons for any limited response. Young is not requested to include matters that existed after December 31, 1992, up to the date of Young's response. †¢ The date by which Young's response is needed is not indicated. †¢ The reference to Young's response possibly being quoted or referred to in the financial statements is inappropriate. †¢ Vague terminology such as â€Å"slight† and â€Å"some chance† is included where â€Å"remote† and â€Å"possible† are more appropriate. †¢ There is no inquiry about any unpaid or unbilled charges, services, or disbursements. |Research Questions | For the reasons specified in the introduction to this manual, solutions are not provided for this category of questions.