Intellectual and Modern Property Essay Example | Topics and Well Written Essays - 4000 words

Intellectual and Modern Property - Essay Example The protection afforded to intellectual property has been deemed vital to protect innovation and creativity in society, because if this economic incentive is removed, then there will be an erosion of the spur that propels the ingenuity and desire to create new works. Moreover, it protects the inventor from unscrupulous individuals who are able to profit from the innovative elements in the work, while also protecting the moral rights of an author to his own creation. However, conflicts have also been generated through the evolution of the Internet which has facilitated digital copying and modification of previously created works. Moreover, the extension of the duration of protection for copyrighted and patented works has been contested as a measure that interferes with the public rights to fair use of material, especially for information and research purposes. Therefore, it has become difficult to strike an appropriate balance between the protection of the rights of the creators of original works and the rights of the public. The question that will be examined in this research study is the extent to which IPR rights are a benefit to society. The economic incentive provided by IP rights to facilitate the creation of innovative works is undisputed and it also enables the propagation of wealth that is a benefit to society as a whole. Since it allows owners of copyrighted/patented works to earn more from their work, it also allows Government to increase taxes and improves the exchequer so that Government programs can benefit weaker elements of society. It also enables an artist/creator to be protected from unscrupulous elements and thus affords some protection to the vulnerable elements in society. An author is also legally entitled to moral rights to his work, however, in practice, this has not been rigorously upheld in the UK, as demonstrated in further material that follows. The right to ownership of property is the basis for a free and secure society, and by allowing ownership on patents, for example, there is also incentive provided to business to improve their investments.  

International Business in Emerging Markets Essay Example for Free

International Business in Emerging Markets Essay The global exchange of capital, goods and services also referred to as national trade is the pre-dominant part of all economies. Advancement in time of transportation, transnational corporations, globalization and outsourcing practices have led to the growth and importance of international trade (Anderson et al, 1993). This importance accrues from the amount of revenue this trade generates. The importance of this trade is apparent in the amount of money, time, human and other resources that go into the planning of global trade affairs (Bhagwati, 1992). Entire ministries and budgets are dedicated to prepare transnational trade efforts. Memberships to regional trade bodies such as the European Union receive higher priority than political alliances while negotiation of trade treaties takes more of the leadership’s time (Dixit et al, 1980). In addition to political envoys, governments have trade consuls in other nations (Mattli, 1999). It is thus alarming for a country to realize that her international trade position is not attaining the targets that would indicate prosperity. The UK is one of such whereby her deficit in goods and services has risen from 2. 2 to 3. 5 billion pounds between august and September 2009. The deficit with European Union countries widened in the same period. while that with non European countries replicated the downward trend. It is also reported that except for Oil and erratic commodities, the volume of exports in September was 0. 2 percent lower than the previous months with imports being higher by 4. 1 percent (ONS, 2009). This indicates an alarming trend which the concerned departments need to look into. Perhaps the downturn is due to external factors that might be within reach or not. However trade policy needs to be reviewed to check this spiral. This is especially to deal with identification of new global markets that can be used to add to the export tally thereby reducing the deficit. A look at theories of trade can assist in identifying new markets and potential angles that can be exploited to correct the adverse situation. International Trade Theories There are two broad themes in theories of international trade. The qualitative theories explain a countrys trade patterns, that is which products are traded and why. Instances are absolute advantage and comparative advantage. There are also quantitative theories that explain the terms of trade for instance relative prices of exports and imports in the trading activities. Changes in data such as factor supplies, technology, trade policy and global trends also come in as quantitative themes. More importantly in these quantitative analyses, there is consistent use of the general equilibrium (Dixit et al, 1980). The Mercantilist Theory. This is a qualitative theme in international trade. It postulates that while exporting is good for a country, importing is to be avoided. This rationale is based on the assumption of fact that revenue from exports is in gold standard currency. Thus accumulation of sufficient gold reserves can only be achieved through high rates of export. Mercantilism argued for close government regulation for two reasons: to maintain a favourable balance of trade thereby advancing aggressive export with restrictive import policies; and to promote the processing of raw materials at home instead of importing manufactured goods, which would distort production and employment at home. This is a classical theory that ignores not only the benefits of importing but also the reality that no country is self sufficient thus a need to import is inherent. An example of application is the Canadian Department of Foreign Affairs where Canadian traders have been informed that the Embassys mandate is to help exporters and non-disclosure of import relevant information. Absolute Advantage. Smith’s Theory of Absolute Advantage stated that countries should concentrate on producing what they are best at; that is products that they have absolute advantage in, Incentive to trade among countries is therefore created since each specializes in one product. Also as a classical theory, it is applicability is scant. In summary Smiths theory stated that unilateral trade liberalisation would be an advantageous policy for a country to follow, irrespective of the trade policies pursued by other countries. A drawback in Smiths postulation is if a nation has no absolute advantage over any of her potential trading partners with respect to any goods or services, then it means international trade is of no relevance to her (Dixit et al, 1980). Comparative Advantage Comparative advantage as developed by David Ricardo in his book, ‘The Principles of Political Economy’, is an improvement of the Absolute advantage theory. It declares that countries can trade without absolute advantage. They need comparative advantage where the relative cost of producing and exporting a product varies between trade partners. There are still benefits even if one trading partner is absolutely better in production. Comparative advantage has been the prevailing applied concept. It indicates that if two countries engage in trade, each will have the incentive to increase production, and decrease consumption, of goods in which it has the lower relative marginal cost prior to trade than the others. For instance if Britain has competitive equilibrium prices of 300 pounds per TV set and 4 pounds per bottle of whisky, while Japan has corresponding prices of 100000 and 2000 yen respectively, then ceteris peribus, if Britain produces one TV less then she would be able to utilise the freed resources to produce another 75 bottles of whisky. Japan on the other hand is able to produce one more TV set by freeing redeploying resources used to produce 50 bottles of whisky. It is to their mutual interest to do so since the pre-trade, relative price of a TV set is 50 bottles of whisky in Japan and 75 similar bottles in Britain. This is an inducement to Japan to expand TV production for export to Britain and import whisky from her. Presumably the relative price after commencement of trade will settle at between 50 and 75. The Ricardian Model assumes technology variations between nations. The assumptions in summary are: labor is the sole primary factor of production; Labor has constant returns; there is limited labor in respective economies; Mobility of labor across industries rather than countries; perfect competition situation. This theory has in modern times been reviewed to include intermediate goods, that is, capital goods for instance machinery thereby adjusting the labor only notion. These intermediate goods are tradable across countries in the current global situation (Dixit et al, 1980). Factors Endowment. Ricardos Comparative advantage theory was modified by Heckscher-Ohlin Theorem, also the Factor Proportions Hypothesis. Here a country should export products that are produced using factors that it is relatively well bestowed with. This is a separate theory but it also gives an explanation on the underlying factors as to comparative advantage. In each country, the factor that is relatively abundant is relatively cheaper. Also the good that is relatively intensive in using this factor this is relatively cheaper. Thus a country is expected to have comparative advantage in products that are intensive in the use of factors that are relatively abundant in supply. The H-O model assumed: inter sector factor mobility; distinction between labour and capital intensive; Factor variation between countries; free trade; and trans-country technology homogeneity. It however does not incorporate trade in intermediate goods. It was later challenged by the work of Wasilly Leontief who discovered that The US exported less capital intensive than it imported labour intensive products, also the Leontief’s paradox (Trebilcock et al, 2005). Contemporary Theories These include: the specific factors theory where in the short run mobility between industries in labor is possible and not possible in capital. It resembles a short run H-O model. If there is an increase in the price of a product then the owners of the factor specific to that product will profit in real terms; the new trade theory seeks to cater for the fact deficiencies of the two main approaches. That a lot of trade occurs between countries with identical factor of production endowment and the high level of multinational production, or foreign investment; the Gravity model that proffers an empirical analysis of international trade trends rather than the theoretical approaches detailed. It projects trade patterns on the basis of the distance between the nations and their economic size interaction. It imitates the law of gravity that factors distance and size. It considers factors such as levels of income, diplomatic ties and respective trade policy (Trebilcock et al, 2005). Emerging markets are nations described to be undergoing rapid growth and industrialisation in social and business activity. The concerned nations are usually said to be in a transition to fully developed status. Data on these countries has been compiled and a list of the top economics proffered. Examples of the dominant emerging economies are Brazil, Russia, India and China. They have been given the acronym, BRIC. Included are: Latin American countries such as Argentina; Asian countries such as South Korea; Russia in Eastern Europe; some in the Middle East; and parts of Africa for Instance South Africa. Lately though there have been shifts for instance Mexico has edged into the top four in terms of investment and development pushing ahead of Brazil. However China and India still dominate the list as the emerging markets with the best opportunities. As a factor of their GDP, population size, growth potential and level of imports (World Bank, 2000). These markets are characterised by robust economic growth, resulting in a rise in GDP and disposable income. Political and social stability is also an important indicator and condition for this categorisation. This implies that the population is able to purchase previously un-affordable goods and services . However quite a part of these countries population remain poor. International companies are presented with a large untapped market, providing them with an opportunity for market and financial growth. Luxury products such as high-end automobiles, designer clothing, and other Veblen goods benefit from such; but it is every day luxuries such as cell phones and brand name food products that reap the most from these markets.

Theprince By Machiavelli Chap :: essays research papers

The Prince Chapter Analysis The Prince, by Machiavelli, was written for the Italian deMedici family and intended to be used as a guidebook for retaining political power. In the chapter entitled "That We Must Avoid Being Despised and Hated," Machiavelli describes the traits that a leader should avoid. He also describes the traits a leader must have in order to have the respect and loyalty of his subjects. Machiavelli writes, "He is rendered despicable by being thought changeable, frivolous, effeminate, timid, and irresolute." Machiavelli believes the leader should never vacillate. The leader's words would become meaningless for he cannot gain anything by constantly changing his goals and his decisions. An example of this would be a manager wishes to complete a task and he orders his workers to begin this task. The manager later decides to change this task abandoning his first task, and he instructs his workers to begin the new task. The manager instructs his workers to return to the first task. The workers begin to become frustrated, and the manager has yet to accomplish a task. Thus, a leader must not vacillate in order to accomplish any goal. A leader must always accomplish the goals he sets out to accomplish, for if he chooses to attain a goal which he has no hope of gaining, then he is a frivolous ruler, and according to Machiavelli, deserves to become despised. A t imid ruler would be too weak and too scared to rule his people, and he would never get a task done. An effeminate ruler is thought to have feminine qualities. In those times, someone who was feminine could not be taken seriously. A leader must always resolve a problem for all problems allowed to "get out of hand" tend to become large problems, and this will show the leader's inability to resolve things. An example of this would be a king becomes aware that his crops were not as productive one year. The king decides nothing on it. Later that winter, his people begin to starve, but the king has done nothing to help. The starving people begin to revolt against this irresolute king. Therefore, a king must not be irresolute. Machiavelli describes these traits so the traits may be avoided by the leader. The leader would become despised and not respected by his citizens and fellow rulers if he is thought to be changeable, frivolous, effeminate, timid, and irresolute.

The Impact of the Automobile on the United States Essay -- Automobiles

The Impact of the Automobile on the United States The automobile has had a profound impact on the United States. It has brought us superhighways, paved bridges, motels, vacations, suburbia, and the economic growth which accompanied them. Today, the automotive industry and nearly one million related industries employ about twenty percent of all American workers. The US produces more automobiles than every other nation combined. This product has become a symbol of the American way of life. The US is sometimes referred to as â€Å"a nation on wheels.† Considering these facts, one must wonder what the United States was like before the revolutionary innovation of the automobile. The first automobile was invented by a French artillery officer, Nicholas Joseph Cugnot. His self-propelled vehicle was powered by steam. Other models of steam-powered automobiles were created by different innovators, but these models were eventually made obsolete by the internal-combustion powered car invented by Jean Joseph Etienne Lenior. This technology reached the United States when Charles and Frank Duryea made the first successful American gasoline automobile. Ransom Eli Olds had the earliest assembly line for automobiles and began mass production. Later, Henry Ford’s Model T dominated the car industry and remained the most popular automobile for nearly twenty years. In the early days of the automobile, there was not a real automotive industry. Only a few hundred cars were made in the early years of automobile manufacturing. They were very seldom seen and only could be afforded by the wealthy. The car was such an unfamiliar spectacle, it was sometimes featured in circuses. Eventually, the car began to increase in popularity. During the 1920s, the US economy was on the rise and one of the main reasons was the automobile. Assembly lines were becoming more efficient, thus, admitting cars to be made more cheaply and allowing prices of cars to drop. From 1909 to 1925, the price of a Ford Model T dropped from $950 to $290. This allowed more people to be able to afford them. Millions were sold. The automobile, once a rare luxury, was becoming a part of American life. It had a ripple effect on US industries. With the increase in automobiles, came an increase in related products. Large quantities of glass, rubber and steel were needed t... ...nvolved with the safety of Americans. Many actions by the government such as the seatbelt requirement and the establishment of the Environmental Protection Agency (EPA) have made the automobile safer for the general public. The automobile has had many different effects on the United States, both good and bad. In the future it will continue to shape our culture, commerce and surroundings. Works Cited 1Thomas DiBacco, Lorna Mason, Christian Appy, History of the United States, vol. 2 (Evanston: McDougal Littell Inc.), p. 324. 2John Rae, The American Automobile Industry, (Boston: G.K. Hall & Company), p. 89-92. 3John Rae, The American Automobile Industry, (Boston: G.K. Hall & Company), p. 96. 4John Rae, The American Automobile Industry, (Boston: G.K. Hall & Company), p. 188. 5John Rae, The American Automobile Industry, (Boston: G.K. Hall & Company), p. 89-90. 6American Lung Association of California, , 13 April 2001. 7National Center for Injury Prevention and Control, , 14 April 2001.

Learning Check

Chapter 14 Auditing the Revenue Cycle |Learning Check | The revenue cycle includes the activities involved in the exchange of goods and services with customers and the realization of the revenue in cash. The classes of transactions in this cycle for a merchandising company are sales, sales adjustments, and cash receipts. The primary accounts affected by these transactions are sales, accounts receivable, cost of sales, inventory, cash, sales discounts, sales returns and allowances, bad debts expense, and allowance for uncollectable accountsSpecific audit objectives for the revenue cycle are derived from the five categories of management's financial statement assertions. b. Specific audit objectives for credit sales transactions include the following: |Specific Audit Objectives | |Transaction Objectives | |Occurrence. Recorded sales transactions represent goods shipped or services provided during the period. |Recorded cash receipt transactions represent cash received during the period. | |Recorded sales adjustment transactions during the period represent authorized discounts, returns and allowances, and | |uncollectable accounts. | |Completeness. All sales cash receipts and sales adjustments made during the period were recorded. | |Accuracy. All sales and cash receipts and sales adjustments are accurately valued using GAAP and correctly | |journalized, summarized and posted. | |Cutoff.All sales, cash receipts and sales adjustments have been recorded in the correct accounting period. | |Classification. All sales, cash receipts, and sales adjustments have been recorded in the proper accounts. | |Balance Objectives | |Existence. Accounts receivable representing amounts owed by customers exists at the balance sheet date. | |Completeness. Accounts receivable include all claims on customers at the balance sheet date. |Rights and Obligations. Accounts receivable at the balance sheet date represent legal claims of the entity on | |customers for payment. | |Valuation and Allocation. Accounts receivable represents gross claims on customers at the balance sheet date and | |agrees with the sum of the accounts receivable subsidiary ledger. The allowance for uncollectable accounts | |represents a reasonable estimate of the difference between gross receivables and their net realizable value. |Disclosure Objectives | |Occurrence and Rights and Obligations. Disclosed revenue cycle events and transactions have occurred and pertain to | |the entity. | |Completeness. All revenue cycle disclosures that should have been included in the financial statements have been | |included. | |Understandability. Revenue cycle information is appropriately presented and information in disclosures is | |understandable to users. |b | 14-3. Following are a few examples of differences between how the auditor might use the knowledge of the entity and its environment for a computer company v. a hotel. a. Certain balance sheet accounts like accounts receivable and inventories are go ing to be very significant for the computer manufacturer, but relatively immaterial for the hotel. The computer company is also likely to have a higher ratio of sales to fixed assets, or sale to total assets, than the hotel. b.The computer company auditor will have significant issues associated with the risk of misstatement with respect to the existence of receivables and inventories that are not present for the hotel. The computer company auditor will also have to address valuation and allocation issues associated with the collectability of receivables and lower of cost or market of inventories that are insignificant for the hotel. The hotel will have a potential risk of material misstatement in terms of how it accounts for revenues from properties that it manages for others, as opposed to properties that it owns. 14-4.Factors that might motivate management to deliberately misstate revenue cycle assertions include: †¢ Pressures to overstate revenues in order to report achievin g announced revenue or profitability targets or industry norms that were not achieved in reality owing to such factors as global, national, or regional economic conditions, the impact of technological developments on the entity's competitiveness, or poor management. †¢ Pressures to overstate cash and gross receivables or understate the allowance for doubtful accounts in order to report a higher level of working capital in the face of liquidity problems or going concern doubts.Factors that might contribute to unintentional misstatements in revenue cycle assertions include: †¢ The volume of sales, cash receipts, and sales adjustments transactions is often high, resulting in numerous opportunities for errors to occur. †¢ The timing and amount of revenue to be recognized may be contentious owing to factors such as ambiguous accounting standards, the need to make estimates, the complexity of the calculations involved, and purchasers' rights of return. 14-5. a. Following ar e example analytical procedures that the auditor might use to estimate total revenue for a household appliance manufacturer and for an airline. Industry |Possible Analytical Procedures | |Household Appliance Mfg. |Use past ratio of net sales to capacity with adjustments for capacity | | |changes. | | |Use a combination of past ratios of market share with adjustments of | | |current changes in market share. Requires knowledge of the total market | | |size in the industry. |Airline |Estimate net revenues using information on utilization of capacity | | |(airline seat miles) and average revenue per seat. | b. Two analytical procedures that the auditor might use to estimate gross margin for company might include. |Analytic Procedure |Audit Significance | |Compare historical trends in market share and |Companies with commanding market shares often are able to obtain larger | |gross margin with current unaudited data. gross margins. | |Evaluate the percentage of revenues coming from |Comp anies with a high proportion of revenues from new products may earn | |new products. |premium gross margins due to the ability to innovate. | c. Two analytical procedures that the auditor might use to estimate net receivables and the allowance for doubtful accounts for company might include. |Analytic Procedure |Audit Significance | |Accounts receivable turn days |Understanding a company’s history of accounts and sales volume can assist| | the auditor in evaluating net receivables and the adequacy of the | | |allowance for doubtful accounts. | |Evaluate the entities history of uncollectable |This procedure is primarily related to the adequacy of the allowance for | |accounts expense to net credit sales, with |uncollectable accounts. The above history of accounts receivable turn | |adjustment for economic conditions |days would be most useful for evaluating estimating gross receivables | | |given sales. 14-6. Several control environment factors and their applicability to reven ue cycle assertions are: †¢ Integrity and ethical values – reduction of risk of overstatement of revenues and receivables by eliminating incentives to dishonest reporting. †¢ Commitment to competence – by chief financial officers and accounting personnel. †¢ Management's philosophy and operating style – conservatism in developing such accounting estimates as the allowance for uncollectable accounts and allowance for sales returns. Human resource policies and practices – bonding of employees who handle cash 7. The following table summarizes the functions that apply to credit sales transactions, the department that performs the functions, and the principal documents or records produced in performing the function. | |Department that performs function |Principal documents and records produced in performing the | |Function | |function. |Initiating credit sales |Sales department |Documents | | | |Customer Order | | |Credit department |Sales Order | | | | | | | Computer Files and Records | | | |Customer Master File (with credit information) and Accounts | | | |Receivable Master File. | | |Perpetual Inventory | | | |Authorized Price List | | | |Open Order File | |Delivering good and |Warehousing and shipping department for |Documents | |services |goods. Shipping documents | | | |Reports of unfilled orders and back orders | | |Line operating departments for services. | | | |Computer Files and Records | | | |Open Order File | | | |Perpetual Inventory | | | |Shipping File | |Recording sales |Accounting (Billing) |Documents | | | |Sales Invoice | | | |Sales Reports and Sales Journal | | | |Various Exception Reports | | | |Monthly Customer Statements | | | | | | |Computer Files and Records | | | |Sales Transaction File | | | |Accounts Receivable Master File | 14-8. In order to assess control risk as low based on programmed control procedures the auditor should test the following. |Control |Importance to Control Risk Assessment | | Programmed control procedures |If a programmed control procedure in critical to a low control risk assessment then| | |the auditor should directly test the control procedure. |Computer general control procedures |In order to obtain assurance that the programmed control procedure functions | | |effectively throughout the period the auditor also needs to these the effectiveness| | |of computer general control procedures. | |Manual follow-up procedures. |Programmed controls usually report exceptions noted when performing the control. | | |As a result auditors also need to test the effectiveness of manual controls that | | |follow-up on reported exceptions. | 14-9. The following tables describes programmed controls for a typical manufacturing company. |Potential Misstatement |Programmed Control |CAATs (Assuming Test Data) | |a. |Sales invoices may not be |The computer compares entries in the sales |Submit test data for a transaction that has | | |recorded. |journal with underlying shipp ing information. |shipping information, both with and without a | | | |All shipping documents must be matched with a|supporting sales invoice. | | | |sales invoice. | | |b. |Sales invoice may be recorded |The computer compares dates on the sales |Submit test data with dates on sales invoices | | |in the wrong accounting period. invoice with dates on shipping documents. |that both do and do not match with dates on | | | | |related shipping files. | |c. |A fictitious sales invoice, or |The computer will not prepare a sale invoice |Submit test data with sales invoice information | | |a sales transaction for which |without underlying information on shipping |that both is and is not supported by underlying | | |revenue should not be |files. |shipping information. | | |recognized, is recorded. | | | |d. Sales are made without credit |The computer searches a field for appropriate|Submit test data for sales orders that both are | | |approval. |credit authorization before an order is |and ar e not supported by appropriate credit | | | |placed on an open order file. |authorization. | |e. |A sales invoice has incorrect |The computer matches quantities on a sales |Submit test data for sales invoices that both do | | |quantities or prices. |invoices with underlying shipping information|and do not match underlying shipping information | | | |and matches prices with an authorized price |and authorized price lists. | | | |list. | |f. |Sales invoices may not be |The computer checks run-to-run totals of |Submit test data for batches that with complete | | |posted or may not be |beginning accounts receivable balances, plus |and incomplete data sets in terms of completed | | |journalized |sales transactions, with the ending |transactions. | | | |receivable balances. | | |g. |Sales invoices may be posted to|The computer matches customer information on |Submit test data with underlying information that| | |the wrong customer’s accounts. the sales invoice with the master custo mer |both does and does not match with information on | | | |file, the sales order, and the shipping |previously created sales order and shipping | | | |documents. |files. | 14-10. A common management control involves having managers with responsibility for sales to review daily or weekly sales reports to assess the reasonableness of recorded sales. Further management responsible for warehousing and shipping should review daily or weekly sales and inventory movement reports to assess the reasonableness of recorded sales and inventory removed from the perpetual inventory. 14-11. The sub-functions involved in cash receipts include (1) receiving cash receipts, (2) depositing cash in bank, and (3) recording the cash receipts. 14-12. a.Two important controls pertaining to cash sales and the transaction class audit objectives to which they relate are: †¢ The customer's expectation of a printed receipt and supervisory surveillance of over the counter sales transactions helps to ensure that all cash sales are processed through the cash registers or terminals – completeness. †¢ Independent check by supervisor on the accuracy of cash count sheets, and verification of agreement of cash on hand with totals printed by a cash register or terminal – existence or occurrence and valuation or allocation. b. Two important controls pertaining to the initial handling of mail receipts are (1) immediate restrictive endorsement of checks received and (2) preparation of a multi-copy listing (prelist) of mail receipts. 14-13. a.A lockbox is a post office box that is controlled by the company's bank. The bank picks up the mail daily, credits the company for the cash, and sends the remittance advices to the company for use in updating accounts receivable. This system eliminates the risk of diversion of the receipts by company employees and failure to record the receipts. b. Depositing receipts intact daily means that all receipts are deposited; that is, cash disbu rsements should not be made out of undeposited receipts. This control reduces the risk that receipts will not be recorded (completeness), and the resulting bank deposit record establishes the existence or occurrence of the transactions. 14-14.Four controls that can aid in preventing or detecting errors or irregularities in recording cash receipts are summarized below along with potential tests of controls: |Control |Test of Control | |Independent check of agreement of validated deposit slip |Inspect a sample of daily cash summaries and examine evidence of | |with daily cash summary. |agreement with validated deposit slip by responsible employee. | |Computer check of information included in the cash receipts |Use CAATs to test computer matching of information from cash receipts | |journal with information from prelist. journal with electronic prelist. Also follow-up on how exceptions are | | |reported and examine evidence or correction of errors reported on | | |exception reports. | |Preparation of periodic independent bank reconciliations. |Examine a sample of periodic bank reconciliations. Make inquiries about | | |bank reconciliation procedures and test accuracy on a sample basis. | |Mailing of monthly statements to customers. |Observe the mailing of monthly statements to customers.Make inquiries | | |about procedures to follow-up on issues raised by customers, and examine | | |reports or other evidence of follow-up. | 14-15. a. The functions pertaining to sales adjustments transactions are: granting cash discounts; granting sales returns and allowances; and determining uncollectable accounts. b. The following three types of controls pertaining to sales adjustments transactions have as their common focus establishing the validity, or existence of occurrence, of such transactions: †¢ Proper authorization of all sales adjustments transactions. The use of appropriate documents and records, particularly the use of an approved credit memo for granting credit for returned or damaged goods, and an approved write-off authorization memo for writing off uncollectable customer accounts. †¢ Segregation of duties for authorizing sales adjustment transactions and handling and recording cash receipts. 14-16. a. The accounts receivable balance is a function of the transactions that are posted to the account, namely credit sales, cash receipts, and sales adjustments. A sound system of internal controls over these three transaction cycles that ensure the completeness and accuracy of these transactions, should also ensure the completeness and accuracy of account receivable. b.The primary control over the balance involves sending monthly statements to customers and having an independent function to receive and follow-up on any issues raised by customers. c. The rights and obligations assertion for accounts receivable involves selling, or factoring, cash receipts. If an entity sells its receivables, it should keep a documentary record of the rece ivables that have been sold or pledged, and have a process for following up on collection of those receivables and the reduction of the related liability to the factoring agent. These records should be compared with monthly statements received from a bank or factoring agent. d.Public companies normally control establish controls over the presentation and disclosure assertion and related audit objectives through an effective and independent disclosure committee. The disclosure committee should have individuals who are knowledgeable about GAAP and the transactions being processed. 14-17. The following table provides example controls and tests of controls for each assertion (and transaction level audit objective) related to credit sales and cash receipts. Examples emphasize programmed control procedures where appropriate. Student should note that tests of controls should also emphasize testing computer general controls, observing exception reports, and testing manual follow-up of items that appear on exception reports. Credit Sales Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Computer matches sales invoice information |Submit test data where invoice data does not match | | |with underlying shipping information. |with underlying shipping information. | |Completeness (Completeness) |Computer prints a report of all goods |Submit test data with shipments that have not been | | |shipped but not billed. |billed to test accuracy of report of all good shipped | | | |but not billed. |Existence and Occurrence / Completeness |Comparison of invoice date with the |Submit test data with shipments in one period and | |(Cutoff) |accounting period when goods were shipped. |billing in the subsequent period. | |Valuation and Allocation (Accuracy) |Computer matches sales prices with |Submit test data with invoice prices that do not match| | |authorized price list and sales order. |the authorized price list or sales order. | |Presen tation and Disclosure |Computer matches customer number on sales |Submit test data the customer information on the sales| |(Classification) |invoice with customer number on sales |invoice does not match the underlying sales order. | | |order. | |Rights and Obligations |If an entity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documentary record of the |receivables that have been factored or sold. | | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | Cash Receipts Assertion (Audit Objective) |Control |Test of Controls | |Existence and Occurrence (Occurrence) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. | |Completeness (Completeness) |Independent check of agreement of cas h and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. independent check of the prelist with the cash | | | |receipts journal. | |Existence and Occurrence / Completeness |Preparation of periodic independent bank |Observe and test the accuracy of independent bank | |(Cutoff) |reconciliations. |reconciliations. | |Valuation and Allocation (Accuracy) |Independent check of agreement of cash and |Observe and reperform manual controls to check | | |checks with cash count sheets and prelist. |independent check of the prelist with the cash | | | |receipts journal. |Presentation and Disclosure |Mailing of statements to customers. |Make inquiries about mailing of monthly statements to | |(Classification) | |customers. Observe notes and procedures used to | | | |follow-up upon questions raised by customers. | |Rights and Obligations |If an entity sells its receivables, it |Observe and reperform procedures for documenting | | |should keep a documen tary record of the |receivables that have been factored or sold. | |receivables that have been sold and it | | | |should compare that record with monthly | | | |statements received from a factoring | | | |company. | | 14-18. a. The transaction classes that should be considered in assessing control risk for accounts receivable assertions are: credit sales, cash receipts, and sales adjustments. b.In assessing control risk for the existence or occurrence account balance assertion for accounts receivable, the following transaction class control risk assessments should be considered: †¢ Existence or occurrence for sales transactions that increase accounts receivable. †¢ Completeness for cash receipts and sales adjustments transactions that decrease accounts receivable. c. A revised acceptable level of detection risk for tests of details and a revised level of substantive tests must be determined for an assertion when the relevant final or actual inherent risk assessments, contr ol risk assessments, and analytical procedure risk assessments, differ from the planned assessed levels. 14-19. The following table explains some example preliminary audit strategies for each financial statement assertion in the context of the audit risk model. Assertion |Inherent Risk |Control Risk |Analytic Procedures Risk |Test of Details Risk | |Existence and |Maximum due to revenue|Low if internal |Moderate to high depending on|Moderate which will allow for smaller sample sizes| |Occurrence |recognition problems. |controls over the |reliability of expectation |and changing the timing of confirmations of | | | |occurrence of sales are|model. |receivables. It will also reduce the extent of | | | |strong. | |cutoff tests. | |Completeness |Moderate.Not a |Low if internal |Moderate to high depending on|Moderate to high which will allow for smaller | | |significant inherent |controls over the |reliability of expectation |sample sizes and changing the timing of | | |risk. |occurrence of sales are|model. |confirmations of receivables. It will also reduce| | | |strong. | |the extent of cutoff tests. | |Rights and Obligations|Moderate to high |Moderate to high |Moderate to high depending on|Low: Consider confirming with factoring agent and| | |depending on the |depending on internal |reliability of expectation |search for large unusual cash receipts. | | |entity’s ability to |controls. However, |model. | | |generate operating |control are more | | | | |cash flow. |nonroutine than | | | | | |routine. | | | |Valuation and |High or maximum due to|Moderate to high |Moderate to high depending on|The auditor can test the accuracy of receivables | |Allocation |subjective nature of |depending on internal |reliability of expectation |at gross value with confirmation. The auditor | | |allowance. |controls over |model. should consider extensive tests of the allowance | | | |collection of | |after year-end. | | | |receivables. | | | |Presentation and |Inherent risk is | Moderate to high |Maximum: Analytical |Maximum to High. It is often cost effective to | |Disclosure |usually high or |depending on internal |procedures are not directed |substantively test disclosures which are not | | |maximum. controls over |at testing disclosures. |complex for receivables. | | | |disclosures. | | | 14-20. In vouching recorded accounts receivable transactions to supporting documentation, a sample of debits to customers' accounts is compared to data on supporting sales invoices and matching shipping documents, sales orders, and customer orders. The evidence obtained pertains primarily to specific audit objectives derived from the existence or occurrence, rights and obligations, and valuation or allocation assertions for accounts receivable. 14-21.Both the sales cutoff test and the cash receipts cutoff test pertain to accounts receivable. The sales cutoff test involves: †¢ Examining shipping documents for several days before and after the cutoff date to determi ne the date and terms of shipment. †¢ Tracing shipping documents to sales and inventory records to establish that the entries were made in the correct accounting period. †¢ Inspecting invoices for a period of time before and after the cutoff date to ascertain the validity and propriety of the shipments and corresponding entries. †¢ Inquiring of management about any direct shipments by outside suppliers to customers and determining the appropriateness of related entries.In performing a cash receipts cutoff test, the auditor may be present at the balance sheet date to personally observe the promptness of the cutoff. In particular, the auditor determines that all collections received prior to the close of business are included in cash on hand or in deposits in transit and are credited to accounts receivable. Alternatively, the auditor may review the daily cash summary and validated deposit slip for the last day of the year. Both cutoff tests relate to the occurrence and completeness audit objectives for accounts receivable. 14-22. a. It may not be necessary to confirm accounts receivable when: †¢ The balance is immaterial to the financial statements. †¢ The use of confirmations would be ineffective as an audit procedure. The auditor's combined assessment of inherent risk and control risk is low, and that assessment, made in conjunction with the evidence expected to be provided by analytical procedures or other substantive tests of details, is sufficient to reduce audit risk to an acceptably low level for the applicable financial statement assertions. b. Factors to be considered in choosing the form of confirmation request are (1) the acceptable level of detection risk and (2) the composition of the customer balances. The positive form is used when detection risk is low or individual customer balances are relatively large. The negative form should be used only when all three of the following conditions apply: †¢ The acceptable level o f detection risk for the related assertions is moderate or high. A large number of small balances is involved. †¢ The auditor has no reason to believe that the recipients of the requests are unlikely to give them consideration. c. When no response is received after the second or third positive confirmation request to a customer, the auditor should apply such alternative procedures as (1) examining subsequent collections and (2) vouching open invoices comprising the customer's balance. Alternate procedures may be omitted when both of the following conditions apply: †¢ There are no unusual qualitative factors or systematic characteristics related to the nonresponses, such as that all nonresponses pertain to year-end transactions. The nonresponses, projected as 100% misstatements to the population and added to the sum of all other unadjusted differences, would not affect the auditor's decision about whether the financial statements are materially misstated 14-23. a. The aged trial balance is used primarily in assessing the adequacy of the allowance for uncollectable accounts. b. Procedures applied to the aged trial balance include (1) footing and crossfooting the aged trial balance and comparing the total to the general ledger balance for accounts receivable and (2) testing the aging of the amounts shown in the aging categories by examining supporting documentation such as dated sales invoices. c.After testing the accuracy of the aged trial balance the auditor should perform the following procedures to draw a conclusion about the fair presentation of the allowance for doubtful accounts. †¢ Examine past due accounts for evidence of collectability such as correspondence with customers and outside collection agencies, credit reports, and customers’ financial statements. †¢ Discuss collectability of accounts with appropriate management personnel. †¢ Evaluated management’s process for estimated the allowance for doubtful accounts using hindsight. †¢ Evaluate the adequacy of the allowance given information about industry trends, aging trends, and collection history for specific customers. d.Hindsight allows auditors to evaluate the reasonableness of management’s process for estimating the allowance for doubtful accounts. The reliability of management’s process for developing this accounting estimate can be gauged by evaluating estimates in prior periods and the degree to which those estimates accurately estimated subsequent uncollectable accounts. 14-24. GAAP disclosure for accounts receivable include: †¢ Disclosure of receivables from employees, officers, affiliated companies and other related parties. †¢ Appropriate classification of material credit balances. †¢ Appropriate classification of current and noncurrent receivables. †¢ Disclosure of pledging, assigning, or factoring receivables.

Pronouncing the Spanish B and V

Pronouncing the Spanish B and V Although the Spanish b and v arent difficult to pronounce, they are often confusing for beginning Spanish students, who are easily tempted to give them the same sounds as they have in English. How B and V Are Pronounced Alike The most important thing to remember about pronouncing the Spanish b and v is that in standard Spanish they are pronounced exactly alike. Although English makes a clear distinction in how the two letters are pronounced, Spanish does not. For all practical purposes, the b and v can be thought of as the same letter in terms of pronunciation. In fact, is isnt unusual for native Spanish speakers, especially children, to confuse them when spelling, and a few words (such as ceviche or cebiche, a type of seafood dish) can be spelled with either letter. What can make matters somewhat complicated for beginning Spanish students is that each of the letters has two distinct sounds that vary depending on the letters or sounds around them, and both are different from (although similar to) the English sounds. The two sounds are: The hard b or v: This sound is known in phonetics as a voiced stop. It is much like the English b but less explosive.The soft b or v: This sound is the more common of the two and is classified as a voiced bilabial fricative, meaning that a voiced sound that is squeezed between the two lips, forming a kind of buzzing sound. In other words it is much like the English v but with the two lips touching instead of the lower lip and upper teeth. The sound of the English v such as in the word victory does not exist in standard Spanish. The hard b or v is used after pauses, such as at the beginning of a sentence or when a word is standing alone and begins with b or v. It is also used after the m or n sounds, the latter of which can sound much like an m when it comes before a b or v. Some speakers also use the hard b or v after the d in words such as advertencia (warning). See the boldfaced examples in these sentences: Vamos a la playa. (Lets go to the beach. The v comes at the beginning of the sentence.)Queremos terminar el embargo contra el paà ­s. (We want to end embargo against the country. The b comes after an m.)Envolvieron los galletas con film transparente. (They wrapped the cookies in plastic wrap. The n in envolvieron sounds much like an m. Note how the only the first v in envolvieron gets the hard sound.) In other situations, the soft b or v is used. Between vowels it can become extremely soft. La evolucià ³n se estudia en clases de biologia. (Evolution is studied in biology classes. Note how the b in biologà ­a gets the soft sound even though it comes at the beginning of the word. In normal speech, there is no pause between biologà ­a and the preceding word.)Cantabamos en la playa. (We were singing on the beach. The b is pronounced because it comes between two vowels.) ¡Brava! (Excellent!) (The first letter gets the hard sound because its at the beginning of an utterance, but the v is between vowels.) In the word obvio (obvious), the b gets the hard sound, while the v gets the soft sound. When spelling out loud in Spanish, the b is sometimes referred to as be alta, be grande, or be larga in order to distinguish it from the v, usually called uve (which became its official name a few years ago), ve baja, ve chica, or ve corta. The Problem of Homophones Although the Latin b and v were pronounced differently, they gradually merged in Spanish. As a result, some words are spelled differently but have the same pronunciation. Usually the context will make clear which word was meant. Here are the most common such homophones: basta (enough), vasta (vast)bello (beautiful), vello (down of a bird)bienes (property), vienes (conjugated form of venir, to come)rebelarse (to rebel), revelarse (to reveal oneself)baca (luggage rack), vaca (cow)acerbo (bitter), acervo (heritage) Key Takeaways In standard Spanish, the b and v are identical in terms of pronunciation.The b and v are pronounced somewhat like a soft version the English b after a pause and after the m sound.In other situations, the b and v are pronounced somewhat like the English v but with the lips touching each other.

10 Ideas to Make the Most Out of Thanksgiving Break

10 Ideas to Make the Most Out of Thanksgiving Break It’s that Thanksgiving Break time of year and you’re looking to make the most of it. You want a good spread of ideas to choose from, so here are the most popular choices among college students these days. 1. Travel to a Small Town Right, so this is probably one of the coolest ideas ever. You get a group of friends together, pool your money and travel to a small town that really takes the Thanksgiving break seriously. We’re talking snow, parades, with decorations everywhere. It can be costly for cabins and hotels, but if you know someone on campus from one of those small towns and it doesnt turn into a tourist trap, then hop on that! Some small towns out there really do things right. Everyone gets involved. The whole town makes a thing of it. 2. Round up the Family Thanksgiving Break is a time to head home and be with the family. These days it can be hard, and lots of families get spread out when the kids get into college. Plus, back home with family and familiar faces you can recharge. 3. Stay on-Campus and Sleep No one says you have to leave or get involved in any of the festivities. You can choose to just sleep all through the break and really recharge your batteries for winter quarter. Besides, the college always has something going on for the students that stick around. 4. Prepare for the Dreaded Black Friday It’s the modern consumer world and one way or another we’re all affected by the biggest shopping day of the year. Whether you take part, work in the retail/service industries, or you just like to wear sweats and watch the mayhem on Live Streams†¦prepare. 5. Eat Tons of Delicious Food Thanksgiving is about the food when you get right down to it. And, it’s everywhere if you know where to look. Eat it up! Live it up! Dig in! Sure, you might gain a pound or two, but whatever. You can always burn that off before the spring and summer anyway. Dive into the pies and hometown delicacies. Honestly, you really only do live once and Thanksgiving only comes around once a year. 6. Get Ahead on Your Studies You know what tests and classes are coming down the pike. You could invest the time in extra study or brushing up on topics that you’ll soon be tested on. Nothing wrong with that, but do keep in mind this is a holiday. 7. Go Check out a Nutcracker Show Have you ever been to a real Nutcracker show? These things are amazing! Tchaikovsky is a master. For the better ones expect to pay a decent price, but it’s easily worth it. There’s the ballet version and other kinds of musicals but the point is to go see a holiday show. And, it’s a great date idea as well. 8. Take Part in Sports Fanaticism In America, Thanksgiving Day is a mega day for football lovers. In some circles football can easily overshadow any hint of Thanksgiving. If you’re not really into sports or football has never been your thing, get into it for once! Get into the weird commercials, all the yummy football foods and jump up and down during big plays. It’s fun. Here’s the lineup according to the National Football League for 2013 Thursday, November 28th (Thanksgiving Day) Packers vs. Lions – 12:30 PM (ET) Raiders vs. Cowboys 4:30 PM (ET) Steelers vs. Ravens 8:30 PM (ET) 9. Watch Awesome Thanksgiving Day Movies It’s that time of year to watch the movies that bring us back and spread some light and easy holiday cheer. There are so many to choose from. After about twenty minutes of searching around Google for the most popular favorites, here on the ones that make it onto most Thanksgiving Day movies lists. Planes, Trains and Automobiles Dutch A Charlie Brown Thanksgiving It’s a Wonderful Life Grumpy Old Men Home for the Holidays Miracle on 34th Street Pocahontas Son in Law Garfield’s Thanksgiving 10. Take it Back to Grade School Thanksgiving is a wonderful time, along with Christmas and New Year’s, to get crafty. Go back to grade school. It’s time to cut out and color some paper turkeys. It’s time to make Christmas decorations out of popcorn. It’s time to make some caramel apples. Before you know it Thanksgiving Break is over and it’s back to the books. Might as well make the best of it, right? Hey, make sure to listen to some old classical holiday music. Have a good time and live it up. If you can, do the small town thing though because that will make for some lifelong Thanksgiving memories. Do you have any plans for the Thanksgiving break? Share your ideas in comments!

W. E. B. Du BoisThe Souls of Black Folk(1903) Essays - Free Essays

W. E. B. Du Bois'The Souls of Black Folk(1903) Essays - Free Essays W. E. B. Du Bois'The Souls of Black Folk(1903) is a seminal work in African American literature and an American classic. In this work Du Bois proposes that "the problem of the Twentieth Century is the problem of the color-line." His concepts of life behind the veil of race and the resulting "double-consciousness, this sense of always looking at one's self through the eyes of others," have become touchstones for thinking about race in America. In addition to these enduring concepts,Soulsoffers an assessment of the progress of the race, the obstacles to that progress, and the possibilities for future progress as the nation entered the twentieth century. Du Bois examines the years immediately following the Civil War and, in particular, the Freedmen's Bureau's role in Reconstruction. The Bureau's failures were due not only to southern opposition and "national neglect," but also to mismanagement and courts that were biased "in favor of black litigants." The Bureau did have successes as we ll, and its most important contribution to progress was the founding of African American schools. Since the end of Reconstruction in 1876, Du Bois claims that the most significant event in African American history has been the rise of the educator, Booker T. Washington, to the role of spokesman for the race. Du Bois argues that Washington's approach to race relations is counterproductive to the long-term progress of the race. Washington's acceptance of segregation and his emphasis on material progress represent an "old attitude of adjustment and submission." Du Bois asserts that this policy has damaged African Americans by contributing to the loss of the vote, the loss of civil status, and the loss of aid for institutions of higher education. Du Bois insists that "the right to vote," "civic equality," and "the education of youth according to ability" are essential for African American progress. Du Bois relates his experiences as a schoolteacher in rural Tennessee, and then he turns his attention to a critique of American materialism in the rising city of Atlanta where the single-minded attention to gaining wealth threatens to replace all other considerations. In terms of education, African Americans should not be taught merely to earn money. Rather, Du Bois argues there should be a balance between the "standards of lower training" and the "standards of human culture and lofty ideals of life." In effect, the African American college should train the "Talented Tenth" who can in turn contribute to lower education and also act as liaisons in improving race relations. Du Bois returns to an examination of rural African American life with a presentation of Dougherty County, Georgia as representative of life in the southern Black Belt. He presents the history and current conditions of the county. Cotton is still the life-blood of the Black Belt economy, and few African Americans are enjoying any economic success. Du Bois describes the legal system and tenant farming system as only slightly removed from slavery. He also examines African American religion from its origins in African society, through its development in slavery, to the formation of the Baptist and Methodist churches. He argues that "the study of Negro religion is not only a vital part of the history of the Negro in America, but no uninteresting part of American history." He goes on to examine the impact of slavery on morality. In the last chapters of his book, Du Bois concentrates on how racial prejudice impacts individuals. He mourns the loss of his baby son, but he wonders if his son is not better off dead than growing up in a world dominated by the color-line. Du Bois relates the story of Alexander Crummel, who struggled against prejudice in his attempts to become an Episcopal priest. In "Of the Coming of John," Du Bois presents the story of a young black man who attains an education. John's new knowledge, however, places him at odds with a southern community, and he is destroyed by racism. Finally, Du Bois concludes his book with an essay on African American spirituals. These songs have developed from their African origins into powerful expressions of the sorrow, pain, and exile that characterize the African American experience. For Du Bois, these songs exist "not simply as the sole American music,

Relationship between Service Quality and Customer Satisfaction Research Paper

Relationship between Service Quality and Customer Satisfaction - Research Paper Example Additionally, offering good quality services leads to word of mouth recommendation resulting in the increased popularity of a business. The quality of services becomes a more important factor in the hospitality sector. There are assumptions that customer satisfaction is the most reliable indicator of the quality of services. However, there are disagreements on whether hotels should focus on measuring the service quality or the customer satisfaction when determining the areas to improve on.   Background Literature Related to the Problem There are different perspectives regarding the relationship between quality of services and customer satisfaction. Some people argue that satisfaction is a precursor of the quality of services. Others claim that service quality results in customer satisfaction. Different methods have been used to examine how service quality relates to customer satisfaction. ...The level of satisfaction towards a service or good is determined by the perceptions of the consumers or customers. Moreover, satisfaction is crucial in the hotel business since it determines the capability of a hotel to attract new clients or retain the existing ones. Some hotels such as Taj have created ways of getting feedback from their clients to enable them to measure the customer satisfaction towards certain services. This is crucial since the hotels are able to identify areas that require improvement and work on them. Improved service delivery results in the improvement of the overall image of the hotel. Additionally, the quality of services in a hotel can be measured through determining the perception of the customers towards the tangibles such as food. Most customers will determine the quality of a product by considering the price. This enables them to determine if a product is worth a given price or not. According to Nagadevara (2008), the hospitality industry greatly relies on word of mouth communication in getting new customers as well as retaining the existi ng ones. If a customer’s checks into a hotel and is satisfied by the services offered, they are likely to share the experience with their friends who might visit the hotel to enjoy a similar experience. On the other hand, a non-satisfied customer is also likely to share the experience with friends, which will result in the development of distaste towards the hotel. One factor behind the success of Taj hotels is the customer satisfaction. There are different factors contributing to customer satisfaction. One such factor is the beautiful architecture of the hotels that have made them be considered iconic.

Ergonomic Problems Essay Example | Topics and Well Written Essays - 750 words

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Teaching architecture, learning architecture Assignment

Teaching architecture, learning architecture - Assignment Example Zumthor asserts that students must learn architecture by using their reason and emotion. A good architectural design is both intelligent and emotion-laden. Furthermore, Zumthor believes that their reasoning about design comes from their growing-up experiences. Their first experience of architecture comes from their interaction with built spaces during their childhood and the impact of these places and spaces on their thoughts and emotions. Logical research on design is not complete without remembering the past, according to Zumthor. Aside from using reason and emotion, Zumthor asserts that architecture is always tangible, although it is based on intangibles. It is about concretizing memories and feelings. He explains that although architects work with materials, they do not have actual models. Instead, he asserts that architects have concrete objects. From concrete objects, they make their plans, and their plans embody their ideas. Ideas, however, for him must be based on new images. The past can only serve to offer old images, from which the materials of new images arise. Finally, Zumthor describes that thinking about design is thinking about the whole and its parts. The whole is not whole yet, however, but a work in progress. Design comes from the sensuality of the imaginative human mind. The actual physical work is not the real image; the image is still in the mind, in the senses of the architect, waiting to be discovered and

A paper about a short story Essay Example | Topics and Well Written Essays - 500 words

A paper about a short story - Essay Example the story where he points out that Matman happens to be a voodoo practitioner, he then described some of the rituals that she sometimes performs that cause her to sometimes fall down to the ground and start rolling about under the glowing moon (DeSanto 2013). After conducting these bizarre ritual, Matman would then proceed to walk back to the house to eat. An analysis of this incidence seems to suggest to the reader that to Matman and her family, that the occurrence of such an event is a normal everyday event, this is despite of the fact that such actions would generally be regarded by the larger society as being quite bizarre. DeSanto also undertakes to try and normalize some gruesome incidents in the story and describes how after Lord Invader had attacked and bit the ear of one of the neighborhood boys while he was busy playing a game of basketball, Dà ©dà © had proceeded to beat him out there in the street before leading the dog home. When the boy’s father had turned up at the house, he had insisted on having the dog killed and on his threatening the Dà ©dà ©Ã¢â‚¬â„¢s family, Dà ©dà © had agreed to kill the dog. Dà ©dà © had then slit the dog’s throat during a brief ceremony that had begun with Matman whispering a Haitian death song that quickly turned into howls. After slitting the dog’s throat Dà ©dà © had proceeded to give it a brief eulogy by whispering â€Å"Lawd Invadar. I lahved you† (DeSanto 2012). By the delivery of the rather ordinary eulogy after Dà ©dà ©Ã¢â‚¬â„¢s character had conducted a bizarre ceremony in which he killed his dog, DeSanto is seen to engage in an attempt where he tries to normalize a gruesome event in which a dog is butchered in a bizarre ceremony. The normalization of the bizarre is also seen to be used by DeSanto in his narration of how John took off all his clothes and ran around the neighborhood while only wearing a bone necklace and then proceeded to dig up the remain of Lord Invader in the rain (DeSanto 2012). The humming of a normal tune is

Establishing a continuing business model innovation process Essay

Establishing a continuing business model innovation process - Essay Example Nevertheless, before the hurricanes hit, the trends were rather positive and some economists argue that the economy will smooth into the recovery phase with growth of demand and overall production. The GDP growth is attributable mainly to the structural productivity growth though the employment rates were revealing job losses over the country. The main target of the national banks in different countries is to precisely monitor the affect of inflationary pressure and low interest rates on the employment and GDP development. Another point of concern in the longer term is the growing rate of federal expenditure on health and retirement programs and in case of larger debt service to GDP the economy will be hit tremendously. To summarize, the outlooks are positive in the short term for production companies not heavily dependant on oil and gas prices, and is more favorable in the long term with certain risks being in place nevertheless. Company managers should strive their best to implement energy saving strategies in order to cut down the value of this cost variable within their overall cost structure and should rush to invest as much as possible into new products which could be de livered to the market very soon. Alan Greesley decided not to give any precise outlook for the economy development in the long term due to increasing baby boomers retiring factor, huge oil and gas prices and no precise way to estimate the path through mechanism of higher interest rates and inflation. The policy makers should invest as much as possible now to implement technology innovations to provide cost reduction methodologies. Keeping the US quality, this will guarantee it competitive position in the markets. The economy must go through reformation which is happening now. The gross domestic product growth depends on the demand and the ability of consumers within the economy to realize their demand for specific products. The demand for the product depends on the utility function of this product and how much utility the product can provide to the customer. The utility of the product is the tradeoff of the qualities of the specific product in return of the quality and ability of this good to satisfy specific consumer needs. The demand of the product is the price sensitive and the good is considered normal if the demand for this product rises if the price falls. On the other hand, demand falls with rising price when the utility function is at its' break point and the utility provided to the customer from purchasing this product is less than the price to be paid for it. Price sensitivity of the product depends on the amount of substitutes available to the customers. In case of few substitutes available and the product being a normal product, the demand will grow with the falling price and visa versa. On the other hand, if the product is normal but there are several substitutes to this product, or the products different in some qualities but providing the same function to the customer, up to certain specific preference point, the customer will be choosing this product and then will switch to another one. For example, with the expectations of growing demand in the short term and falling in the long

A paper about a short story Essay Example | Topics and Well Written Essays - 500 words

A paper about a short story - Essay Example the story where he points out that Matman happens to be a voodoo practitioner, he then described some of the rituals that she sometimes performs that cause her to sometimes fall down to the ground and start rolling about under the glowing moon (DeSanto 2013). After conducting these bizarre ritual, Matman would then proceed to walk back to the house to eat. An analysis of this incidence seems to suggest to the reader that to Matman and her family, that the occurrence of such an event is a normal everyday event, this is despite of the fact that such actions would generally be regarded by the larger society as being quite bizarre. DeSanto also undertakes to try and normalize some gruesome incidents in the story and describes how after Lord Invader had attacked and bit the ear of one of the neighborhood boys while he was busy playing a game of basketball, Dà ©dà © had proceeded to beat him out there in the street before leading the dog home. When the boy’s father had turned up at the house, he had insisted on having the dog killed and on his threatening the Dà ©dà ©Ã¢â‚¬â„¢s family, Dà ©dà © had agreed to kill the dog. Dà ©dà © had then slit the dog’s throat during a brief ceremony that had begun with Matman whispering a Haitian death song that quickly turned into howls. After slitting the dog’s throat Dà ©dà © had proceeded to give it a brief eulogy by whispering â€Å"Lawd Invadar. I lahved you† (DeSanto 2012). By the delivery of the rather ordinary eulogy after Dà ©dà ©Ã¢â‚¬â„¢s character had conducted a bizarre ceremony in which he killed his dog, DeSanto is seen to engage in an attempt where he tries to normalize a gruesome event in which a dog is butchered in a bizarre ceremony. The normalization of the bizarre is also seen to be used by DeSanto in his narration of how John took off all his clothes and ran around the neighborhood while only wearing a bone necklace and then proceeded to dig up the remain of Lord Invader in the rain (DeSanto 2012). The humming of a normal tune is

Critique of Kokomo sung by the Beach Boys Essay

Critique of Kokomo sung by the Beach Boys - Essay Example Mike Love added the "Aruba, Jamaica" part and changed the line "Thats where we used to go" to "Thats where we want to go."† (par. 5). The song was played in the movie Cocktail which featured Tom Cruise. It was ranked number 1 in the US Billboard Hot 100 number-one singles (DeKnock, 1988). The pitch is an element of tone, determined by the frequency of vibration (Free Dictionary, par. 1). The song was delivered in well balanced vocal tones and vibration accompanied by steel drums, acoustic guitar, bass and saxophone. The pitch of the voice of singers, Mike Love and Carl Wilson, were harmonious and well blended. The intensity or loudness was average with vocals and instrumentation concocted to arrive at a unified musical structure. High quality exudes from the distinctive overtones heard from the drums at the background and the guitar. In an article written by Jones on Understanding Vibrato, he defined vibrato as "slight variation of pitch resulting from the free oscillation of the vocal cords". This free oscillation of the vocal cords results from (1) an open pharynx or what many call the "open throat" along with (2) healthy "closure of the cords" I consider that vibrato is a result of these two opposites working together: open throat and closed cords. (3) Another majo r factor to be considered in regard to vibrato is the even sub-glottic breath pressure.

Advantages and Disadvantages of Social Networking Essay Example for Free

Advantages and Disadvantages of Social Networking Essay Social networking sites have become extremely popular among the youth as well as the professional people. Keeping in mind, the growing popularity of these sites and the effect it has and the benefits that it brings along, it can be easily predicted that its popularity is sure to grow much more. The social networking websites are more like the virtual meeting places where people can just chill and hang out with friends. They can discuss on different topics, share information, and exchange files and pictures. We admitted the fact that using social networking is one way to enhance our social interaction with other people. Because of our technologies there are many ways that can help our works faster and easier. However, everything has a positive and negative side. Similarly, the social networking sites are also made up of their set of advantages and disadvantages; it is a one way to communicate our distant relatives or families, it’s a big help for the people who needs jobs especially there are online jobs offered in social networking and also it’s a way for some students who wants to finish their study due to their personal problems because there are many distance learning here in social networking. But among those advantages we can get from social networking, there are still many disadvantages that can affect to the users. Students are the one who are really affected for the disadvantages of social networking. According to the some surveyors many students are addicted to some social networking. That can lead them not to go to their classes’ hours. There are some social networking’s that are prohibited for minor children. Because of that, the cases now for the minor children like harassment, rape and etc. are getting higher. Because some are getting influence by what they have saw or learned from that social networking. In using social networking, it must be minimal and the users should know how it affects to her /his life so that there will be no regrets at the end. Do whatever you want as long as it can lead you on a better way and a peaceful life.

Water Is Essential To Maintain Healthy Lifestyle Environmental Sciences Essay

Water Is Essential To Maintain Healthy Lifestyle Environmental Sciences Essay Water is one of natures most important gifts to mankind. Essential to life, a persons survival depends on drinking water. Water is one of the most essential elements to good health it is necessary for the digestion and absorption of food; helps maintain proper muscle tone; supplies oxygen and nutrients to the cells; rids the body of wastes; and serves as a natural air conditioning system. (Health officials emphasize the importance of drinking at least eight glasses of clean water each and every day to maintain good health). WATER IN LIMITED SUPPLY Global Water There is nothing more fundamental to the human condition and global health than access to clean water and sanitation. While nearly 70 percent of the world is covered by water, only 2.5 percent of it is fresh.  Without potable drinking water, it will be very difficult for people to maintain a healthy lifestyle as well as care for themselves and their family. The absence of potable water will cause challenge in the development of countries around the world as water is one of the main contributing factors. The lack of safe drinking water is the primary cause of disease in the world today, this leads to a cycle of poverty and instability. Throughout the world, water supplies in developing countries are contaminated with a wide variety of microorganisms that cause typhoid, diarrheal diseases, amoebic dysentery, cholera, and other lethal diseases. Due to the inadequate supply of potable water, the people without will have to go to places that have water that is fit for consumption and this in turn could cause difficulties with other areas and thus lead to clashes and disputes with each other for the water. There will also be an increase in the price of water, and people who cant afford any will have to suffer. Whats more, dirty water directly affects every area of development. Children cannot attend school if they are sick from dirty water, and adults suffering from water-borne illnesses overwhelm hospitals and cannot go to work. Hours spent looking for and collecting clean water mean hours not spent adding to a familys economic well-being. Water is the lifeblood of a community. When water is unsafe to drink, the entire community suffers.   In short, the best intentioned efforts at development fail if the basic necessity of clean water is not met. Without water, crops and livestock wither and die. People go hungry and become weak. Weakness allows disease to run its course and finally the Quiet Killer hunger, takes its toll. Am sorry son I am thirsty too, but there is no water for us to drink, because it is scarce and we dont have any potable water here. Daddy has gone to see if he can get some. ok. Ok mom, but how long will this last? Mommy am really thirsty, can I have some water please!!!! http://www.freecoloring.info/img/cartoon2-09.gifhttp://t2.gstatic.com/images?q=tbn:ANd9GcSba98jVe_x2vGyeDUcweXBFhEwgw57e3sWeRgOzxcOTav5nzP1Lleppcbwhttp://t0.gstatic.com/images?q=tbn:ANd9GcRre_b7ojzCH2OGFFPOKPWFBrbGEQ48dMy1dcbgdMez7OvYItVs_oHtrkmJmA Honey I am back, I have bad news. I did not get any potable water for us to drink, we will have to leave here and go somewhere else where there is potable water. I dont know son, but I hope its not long http://www.freecoloring.info/img/cartoon2-09.gif http://t0.gstatic.com/images?q=tbn:ANd9GcQY_4F3pJNOlSJbAaUqvl1RN1xSSRYcvJHF91_RdJ37GgGCeGs-Ah7jzxVe ACCESS TO FRESH WATER Water is essential not only to personal health, but also to healthy economic, geopolitical, and environmental conditions around the world. Yet due to population growth, climate change, and mismanagement, the need for adequate, affordable drinking (and irrigation) water is a growing international crisis. The UN estimates that by 2025, forty-eight nations, with combined population of 2.8 billion, will face freshwater stress or scarcity. Its 2012 what is going to happen? In many countries, the water problem is the primary reason people are unable to rise out of poverty.  The number of people that have no access to fresh water will increase because of the population growth of some countries. This increase will lead to a rise in need for water because the more births per region is the more people that will be in need of water because the amount of water available per person is decreasing. The scarcity of fresh water will lead to a means of buying fresh water from people who have. Access of water through rivers, streams and lakes are becoming impossible because waste is dumped there by companies and factories thus causing water pollution. The water is then unsanitary for human consumption. This pollution of waterways affects the access of fresh drinking to a lot of people because it will be difficult to get water. They will have to relocate to places where fresh water is available or adapt to their situation. At present there are about 12,000 square kilometres of polluted fresh water in the world, and if trends are not slowed or reversed, the total will reach 18,000 sq km by 2050, nearly nine times the total amount currently used for irrigation.  The Age (Melbourne) Another factor that greatly increases the number of people with access to fresh drinking water is global warming. This is an increase in the temperature of the earths atmosphere. This rise of temperature will decrease the levels of water in rivers and lakes through evaporation and thus make more and more difficult to access fresh water as time passes. The levels of water in seas rise drastically due to global warming and this then contaminate the waterways on land making them saline and unable to access for drinking. The impact of global warming is disrupting the flow of water and causing storms and droughts that will make it tough to gain access to fresh water for countries. By 2050, per capita water supply is predicted to fall, leaving anywhere from 2 billion to 7 billion people with water scarcity (CBC News)

Am I Me Or Am I Someone Else? Essay -- Psychology, Personality

Who am I? What makes me who I am? My friends would probably say that it’s my genuine nature and compassion that make me who I am. They might also say that I find ways to create my identity without even trying and that I make my own path with my morals as a guide. I’d probably say it’s my dashing good looks, wit, and charm. My experiences, my parents, and my surroundings, have all contributed to establishing my identity. In Derek Parfit’s writings Reasons and Persons and â€Å"Personal Identity,† he discusses his ideas on what would matter most, personal identity or survival, and he claims that it is survival, rather than personal identity that matters. Where Parfit expresses this view, this is where I disagree. I believe that where survival is there must be personal identity. Both should go hand in hand and there is more to personal identity than psychological/bodily continuity. I believe to an extent that Parfit is right in claiming that survival i s what matters, overall it is better to be surviving than physically dead but if your personal identity is gone, doesn’t that make you dead as a person and a new person is in your place? In an article, Derek Parfit argues is that: â€Å"The real reason seems to me now this. Does personal identity just consist in bodily and psychological continuity, or is it a further fact, independent of the facts about these continuities? Our reactions to the ‘problem cases’ show, I believe, that we believe the latter. And we seem inclined to believe that this further fact is peculiarly deep and is all-or-nothing---we believe that in any describable case, it must hold completely or not at all. My main claim is the denial of this further fact† (Robinson). In Reasons and Persons, Parfit makes the claim that pe... ...ontinuous with me is what is important. For me to survive, in the way that matters to Parfit, means that it is enough for someone to inherit enough of my psychological attributes. If two or more people inherit my attributes, that is almost as good as ordinary survival. Although, I would argue that this idea of being the same person is what matters in survival/continued existence. When one is divided, they cease to be. Even though they have remnants of the past them, that doesn’t make it them. Works Cited Fumerton, Richard, and Diane Jeske. Introducing Philosophy Through Film: Key Texts, Discussion, and Film Selections [Paperback]. Print. Parfit, Derek. Personal Identity. The Philosophical Review, Vol. 80, No. 1 (Jan.,197) pp. 3-27. Robinson, John. Personal Identity and Survival. The Journal of Philosophy , Vol. 85, No. 6 (Jun., 1988), pp. 319-328

The Dust Bowl :: American History

The Dust Bowl The early 1900's were a time of turmoil for farmers in the United States, especially in the Great Plains region. After the end of World War I, overproduction by farmers resulted in low prices for crops. When farmers first came to the Midwest, they farmed as much wheat as they could because of the high prices and demand. Of the ninety-seven acres, almost thirty-two million acres were being cultivated. The farmers were careless in their planting of the crop, caring only about profit, and they started plowing grasslands that were not made for planting. Because of their constant plowing year after year and the lack of rainfall, the soil was quickly losing its fertility. With unfertile, dry land, the wheat crop started dying, and then blowing away with wind. Due to the improper farming, along with a long drought, dust storms made life in the Dust Bowl very burdensome. During the 1930's, the Great Plains was plagued with a drought, a long period of dryness, which brought demise to many of the farmers in the region. This horrible drought started in 1930, a year that saw heavy rains in a very short time, which cause flooding in many areas of the Oklahoma Panhandle. The year continued to with horrible blizzards in the winter and a drought into the late summer. Many of the farms in the Great Plains, losing most of the crop, were greatly affected by the first droughts of the 1930's. The months of July and August saw about a forty-percent decrease of precipitation compared to previous years. From 1934 to 1936, A record drought hit the southwestern region. In 1934 the temperature was excruciatingly hot, causing many to die as a result of the heat. 1935 was a year where rainfall was very, very scarce. The heat began to rise at fast rates in the summer of 1936, with many days reaching above 120 degrees. The drought, along with the dust storms, were major reasons for poor farming in the Great Plains during the early to mid-1930's. Because of the drought, the ground became very dry in the Great Plains. This area, known as the Dust Bowl, was a region of horrible dust storms during most of the 1930's. The storms accompanied the drought and intensified the problems of the farmers. With the drought, many fields were not in a situation to grow crops.

Current Developments and Trends in Social

An Internship Report on: |†The Cash Management Process of ACI LIMITED† | Submitted By: |MD. NOOR-UDDIN | |ID NO-08091201027 | |MBA Intake – 14th | |Bangladesh University of Business & Technology (BUBT). | Submitted to: |prof. M. hakim | |program director, ( mba ) | |Bangladesh University of | |Business & Technology (BUBT). | Acknowledgement At first, offer my sincere gratitude and thanks to my internal supervisor of internship program, Prof. M. A Hakim, Program Director, (MBA) for giving me the necessary instructions, suggestions and guidelines for preparing this report.Next, I would like to convey my heartiest gratitude and greetings to my host organization supervisor Syed Hasrat Zafar, Sr. Executive in Finance department who provided me the guidance and support whenever necessary. During my internship and preparing this internship report I received a very much friendly and wholehearted cooperation attitude from all the staffs and members of ACI Limited. I would like to thank them for their cooperation that helped me to complete internship and prepare the report. Company Background ACI was established as the subsidiary of Imperial Chemical Industries (ICI) in the then East Pakistan in 1968.After independence the company has been incorporated in Bangladesh on the 24th of January 1973 as ICI Bangladesh Manufacturers Limited and also as Public Limited Company. This Company also obtained listing with Dhaka Stock Exchange on 28 December, 1976 and its first trading of shares took place on 9 March, 1994. Later on 5 May, 1992, ICI plc divested 70% of its shareholding to local management. Subsequently the company was registered in the name of Advanced Chemical Industries Limited. Listing with Chittagong Stock Exchange was made on 22 October 1995.Advanced Chemical Industries (ACI) Limited is one of the leading conglomerates in Bangladesh, with a multinational heritage. ACI SRAMIK KARMACHARI UNION established on October, 1972. This union based on ACI Pharma Production. At present there worked 154 workers in factory and in head office & distribution there work 11 people. They treated as non-management staff. They have different salary structures, leave & benefit packages and other packages like provident fund, gratuity, ex-gratia and leave encasement Mission |ACI’s mission is to enrich the quality of life of people through responsible application of knowledge, skills and technology. |ACI is committed to the pursuit of excellence through world-class products, innovative processes and empowered employees to | |provide the highest level of satisfaction to its customers. | | Vision | |To realize the mission ACI will: | |Endeavor to attain a position of leadership in each category of its businesses. |Attain a high level of productivity in all its operations through effective and efficient use of resources, adoption of | |appropriate technology and alignment with our core competencies. | |Develop its employees by encouraging e mpowerment and rewarding innovation. | |Promote an environment for learning and personal growth of its employees. | |Provide products and services of high and consistent quality, ensuring value for money to its customers. | |Encourage and assist in the qualitative improvement of the services of its suppliers and distributors. |Establish harmonious relationship with the community and promote greater environmental responsibility within its sphere of | |influence. | |Values | |Quality: no compromise with the quality would be made. | |Customer Focus: customer satisfaction and requirements would be given the highest priority. | |Fairness: equal preference for all the respected clients. | |Transparency: no hidden agenda. | |Continuous Improvement: would always seek improvement. |Innovation: try to provide customers with innovative products and ideas. | Objectives of the Report The purpose of the study is to find out the effectiveness of Non Management agreement between ACI Limited & Trade Union by using different financial analysis techniques. Methodology Adopted to complete the Internship Report Research Methodology: In this study, exploratory research was undertaken to gain insights company procedures and practices. Then the gathered data was analyzed and compared with the accepted practices according to the standard accounting principles.Both the primary as well as the secondary form of information was used to prepare the report. The details of these sources are highlighted below: Primary Sources: †¢ Oral interview with various officers of the company. †¢ Accounting records- vouchers, journal, ledgers etc; both in electronic and paper †¢ Company manuals Secondary Sources: †¢ Various accounting related books and periodicals. †¢ Bangladesh Accounting Standard guide. †¢ Website information. Limitations to Prepare the Report †¢ Time frame for the research is limited.The adoption to the organization takes a lot of time. †¢ Detai led research was not possible due to constraints and restrictions posed by the organization. †¢ The report was written from an individual’s perception. So, all the findings might not be objective. †¢ Getting relevant papers and documents have been extremely difficult. †¢ To protect the organizational confidentiality, some parts of the report will be edited. †¢ Most examples have been provided with imaginary figures to keep with the organizational rules. The management seems to get woks out of the intern rather than helping in the academic pursuit. |3. Scope of the Project |19 | |4. Topic analysis and discussion |19 | |4. 1 Cash management |19 | |4. 2 Bank Reconciliation |22 |4. 3 Working Capital |26 | |4. 4 Petty Cash |28 | |4. 5 Overdraft |33 | |4. 6 Journal |35 | |4. Risk Management |37 | | | | |5. Findings & Analysis |44 | | | | |6.Recommendation |48 | | | | |7. Conclusion |50 | Bibliography * Accounting records- vouchers, journal, ledgers etc; bot h in electronic and paper. * Company manuals. * Web Site of ACI Limited, * Web pages of www. aci-bd. com.. * http://info. aci-bd. com/knowledgeshare. php

A Whole New Mind – Essay

A Whole New Mind Almarene Lowndes EDL 546 – Summer 2012 May 31, 2012 A whole new mind is a must read for ALL teachers, administrators, and other stakeholders. This book has inspired me to seriously think about my own teaching practices as I strive to prepare my students and I for professional success. After reflecting on the concepts in Daniel Pinks’ book I have asked myself if my school District and I are effectively preparing my students for the future?With budget cuts, high stakes testing, and pressure to raise student test scores have we failed to foster activities that enable students to utilize their brains right hemisphere ultimately, leaving them unequipped for our future? We have reduced the amount of time elementary students spend in Art, Music, and PE. In my own Kindergarten classroom I often struggle with allowing my students to build their creativity because of the pressure of time constraints and adhering to learning schedules/pacing guides.In the introduc tion, Pink gives background knowledge on the functions of the left and right hemispheres of the brain and clears up misconceptions that many people hold. Pink tells us that the left and right hemispheres of the brain work together. However, the left hemisphere is sequential which gives it the capability to analyze details and the right hemisphere is simultaneous which aids in synthesizing the bigger picture. This information can easily be related to teaching. When teaching my kindergarten students concepts of print, phonemic awareness, and phonics I am tapping into my students left hemisphere.For example, teaching my kindergarteners that we read from left to right, learning the alphabet, and decoding are activities that utilize their left hemisphere. The use of lower to higher level questioning requires students to utilize their left and right hemisphere as well. For example, after reading a story to my class, we discuss and answer questions about the texts we have read. When I ask my students to recall information from a story the left hemisphere is more active. However, when I ask my students higher-level questions that require them to think beyond the story their brains are eliciting help form the right hemisphere.Examples, of these types of questions are: how do you think the character feels, what is the most important part of the story, and what personal connections can you make to the story? Even things such as speech, fluency, and cadence of a story require students to utilize their brains right hemisphere. In a cleverly titled section called: Fear and Loathing in My Amygdales n Pink describes, â€Å"the two almond-shaped structures that serve as the brain’s Homeland Security. † They are called amygdalas. The function of these structures is to process emotions particularly fear.He explained that the left hemisphere is more active in processing this information. I found it interesting when he stated that the right amygdala is stimulated whe n processing faces. It is able to analyze the parts of a face as a whole to come to a conclusion about how one feels. Pink mentioned that this idea transcends to any culture. As an ESOL (English for Speakers of Other Languages) certified teacher, I most often receive students who do not speak the English language. One strategy that I use is facial expressions to convey meaning which I now know requires support from our brains right hemisphere.According to Pink our culture has always held L-Directed Thinkers such as lawyers and engineers in high esteem. He points out that now value is being placed on the R-Directed Thinkers such as artist, counselors, and inventors. While I would argue, that both types are thinkers are needed. In my own classroom I would like to make a conscious effort to foster both types of thinkers so that my students can successfully integrate both ways of thinking into their lives. According to Pink teachers live R-Directed lives. However, in my organization I f eel our way of thinking is not supported in the way that the school system is currently structured.There are some key points that I feel our school system should adopt. Furthermore, these same themes can be used in my own classroom to produce learners who are L and R- Directed Thinkers. The themes that resonate with me the most are: Symphony, Empathy, Play, and Meaning. â€Å"Symphony†¦ is the ability to put together the pieces. It is the capacity to synthesize rather than to analyze; to see relationships between seemingly unrelated fields; to detect broad patterns rather than to deliver specific answers; and to invent something new by combining elements nobody else thought to pair. Empathy is defined as putting yourself in someone else’s shoes. Play is the idea that work is not just about being serious it is about play as well. Meaning focuses on seeking purpose and the greater good. I would like to think of myself as a sympathetic teacher like Mr. Bomeisler. I am very encouraging as I touch every child while I am working. In my own classroom I strive to help my students reach the highest level of learning, which is synthesizing. Conversely, I have fallen short because while I help my students see relationships between related fields, I need to strive to help them see the relationships between unrelated fields.In many ways I have missed those opportunities to help my students develop their powers of Symphony through simple tasks like drawing, listening to classical music, and celebrating amateurness. I feel that many K-12 teachers struggle with this in their teaching. An example of this is in team teaching. In team teaching a group of teachers, working together, plan, conduct, and evaluate the learning activities for the same group of students. In practice, team teaching has many different formats but in general it is a means of organizing staff into groups to enhance teaching.Teams generally comprise staff members who may represent different are as of subject expertise but who share the same group of students and a common planning period to prepare for the teaching. To facilitate this process a common teaching space is desirable. Team teachers and teachers alike must begin to see the connections between subject areas themselves in order to help students to achieve this. Most often you will hear someone who teaches Science say, â€Å"I do not teach Reading. † This as you may of guessed is untrue since teaching Science is teaching the components of nonfiction text.I also feel, that most schools don’t allow teachers the opportunities to plan together and discuss the relationships between their fields. Many administrators are not empathetic to the idea that if we really want students to be successful they must allow us the time to engage in conversations and planning with each other. Most often team teachers as is the case at my school do not even have the same planning time. We can improve this at my school by al lowing time for us to plan together not only as teammates but as grade levels. In our mailroom it would be cool if we had an inspiration board.This simple idea will help us to expand our minds. Lastly, I suggest that we read and discuss books as grade levels such as: Dialogue, Metaphors We Live By, and No Waste. We always are given professional development books to read when we are given the time to get together. How powerful would it be for the R-Direct Thinkers in my organizations if we were allowed the opportunity to read and discuss these books? You would think that in my organization everyone is empathetic and in turn teaches students to empathize with one another.I am very empathetic and must say that I do wonderful job of guiding my students as they develop relationships with one another. I model this as I develop relationships with not only my students but my parents as well. On the other hand it saddens me to say that every teacher is not empathetic. My mom always told me t hat, â€Å"students don’t learn until they learn that you care. † When you build valuable relationships with students and parents it increases students achievement. In my school environment I feel that we should start with being empathetic with each other.Very few principles show empathy for their employees, which make it hard to foster caring relationships with colleagues at work. Recently, school climates have shifted from working together to competing against each other. As odd as it may sound I would argue that many teachers do not even trust each other. For example, First grade teachers do not trust that Kindergarten teachers have effectively taught their students. Second grade teachers do not trust that First grade teachers have done their jobs. This trend goes from grade to grade.As a result, teachers spend valuable instructional time re teaching information to students. Instructional time should be fun to students. At times I often forget this simple concept. A s a teacher I have found it my personal goal to find creative ways to put the fun back into teaching and learning. On my quest to fulfill this goal there are several suggestions from Pink that I will use to do this. One thing that my group members at JU and I are studying is how can we use gaming to increase students’ achievement? According to Pink, gaming plays a significant role in learning.James Paul Gee argues that games can be the ultimate learning machine. I might also add that games are fun and engaging for students. Next year, I plan to bring my Wii to school and allow students to play games such as Reading Rabbit and Sesame Street in my classroom. Another way that my organization and I can foster the idea of play is being humorous with our students and us. The pressures of high stakes testing, time management, and top bottom pressure exerted on teachers have caused us to become less and less humorous and joyful.There are things that we can do to bring humor and joy i nto teaching. Some immediate ideas that come to mind are simply playing with our students. It is so fun to play on the playground with my students. Not only does this bring me joy but also it brings my students an equal amount of joy and humor in watching me do things that are out of the box for adults. Not only should we play with kids but we should also play with each other. I remember one year some colleagues and I decided to form a kickball team to play on this kickball league one of us had heard about.Not only did allow me to forget about the pressures of teaching it allowed us to empathize with each other through the simple act of playing. Which in turn made us more pleasant at work. Another idea that the educational organization should adopt is getting our â€Å"game on. † Not only should we utilize gaming in the classroom we should participate in gaming ourselves. Lastly, I feel that administrators and facilitators should start meetings by dissecting jokes. This is so mething that I can immediately implement when I facilitate myself.I can also do this with my kindergarteners by using simple jokes starting with knock-knock jokes. Developing happiness through play can add meaning to not only learning but our jobs as well. It is said, that we â€Å"are born for meaning† and live for self-expression and an opportunity to share that which we feel is important. I believe that at some point in time every teacher is passionate about his or her job and are often looking for the opportunity to share his or her expertise. Somehow this passion fades as we stop looking inside ourselves to make meaning out of our jobs.Something that my grade level has done to build meaning is utilizing teardrops. Every teacher on my grade level purchased a small pail to place teardrops in. Each of us was given paper made teardrops that we use to show our gratitude for things that we have done, or modeled, or shared with one another. For example, I was once given a teard rop for staying late to help the people who were new to my grade level fill out student snapshots after I was already done. I gave a tear to another teacher for allowing me the gift of observing her teach a lesson to her students on connections.In my opinion this simple act can add a sense of purpose to our job. This can be implemented on all grade levels and adapted to our students. Pink states that Right-Brainers will rule the future. As teachers we can equip our students for this new era. Administrators can help R-Directed thinkers such as ourselves by creating an environment that is conducive to the way that we think. By implementing simple strategies suggested in A Whole New Mind we can once again find joy in teaching as we strive to increase student achievement.There are many pearls that I have taken from this book. One of the pearls I have taken from this book is that the simple act of empathizing can help to increase student achievement. Another is the idea that play is esse ntial to my classroom and environment as it brings happiness and joy. Also, it is important to look at things from the bigger picture and lastly, seeking purpose and the greater good seems to define us uniquely as humans. Reference: Pink, D. (2005). A Whole New Mind. New York: The Penguin Group.