World Religions in Public Schools free essay sample

Kirstin Sargent Prof. Tooley Argumentative Essay 23 September 2012 World Religions in Public Schools Every parent needs their youngster to get the best instructive involvement with their state funded schools. Subjects, for example, math, science, and English are rarely being referred to. Be that as it may, a progressively dubious subject, for example, world religions has been bantered in America for quite a long while? This subject is only here and there found in a government funded schools curriculum.The instructing of world religions in state funded schools causes understudies to comprehend political undertakings, encourages them to know the historical backdrop of their religion and that of others, and serves to appropriately show the history and development of human advancements. Legislative issues among countries frequently has a great deal to do with religion. Take for instance the current emergency in the Middle East. So as to completely comprehend what the individuals of that culture were thinking when they assaulted us, we have to think about their religion. World religions don't simply impact today’s governmental issues, yet past legislative issues also. We will compose a custom paper test on World Religions in Public Schools or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page One extremely well known arrangement of wars, the campaigns, were brought through for the sake of the Christian religion. Instructing world religion at a government funded school level will significantly build our young people comprehension of these legislative issues. It has been noticed that a huge level of evaluation young kids don't know about the religion they are rehearsing or that of different people groups. Counting a world religions class in our government funded schools will assist with settling this. By knowing the historical backdrop of your religion, you increase a superior thankfulness for it.This is likewise valid for different people’s religions. With information comes comprehension and acknowledgment. On the off chance that the objective of humanity is to prevail with regards to creating world harmony, the best spot to begin in with the young. The most proficient approach to do this is through our educational systems. Polygamy is a significant issue in today’s society and this is the thing that today’s youth is retaining. On the off chance that we raise and instruct them to be tolerating of different religions and societies it will stay with them everlastingly and they will spread it as well.Also, by knowing the historical backdrop of another religion, we figure out how each culture formed our history. A religion discloses to us a wide range of parts of the culture(s) that tail it. We find out about their dietary patterns, family conventions/customs, thus substantially more. Along these lines, when students of history take a shot at disentangling various societies, they regularly study that societies religion. As they study these religions, various pieces of history are sorted out. Pretty much every bit of history has a connection to that societies religion. At the point when incredible countries were vanquishing littler and more vulnerable ones, they were carrying their religions with them. Consequently, numerous littler societies have standard, or western, thoughts and conventions. This is on the grounds that the two religions combined. This happened on many occasions from the beginning of time making it almost difficult to appropriately show it without including world religions. There are, nonetheless, those that contend against world religions in state funded schools. Truth be told, in a greater number of territories than not, it has been casted a ballot against.Many have shouted that these lessons are against their parental assent. Guardians casting a ballot against world religions being educated in state funded schools are apprehensive their youngsters will be impacted into an alternate religion. This can possibly occur if the instructors stay undeveloped to train world religions as they right now seem to be. It is likewise contended that, with respect to religion being an exceptionally close to home issue, it is unseemly to instruct at the government funded school level. Guardians additionally felt along these lines on another disputable subject, sex education.In which case, in endless circumstances a parental assent structure was sent home and endorsed and whenever affirmed, the youngster took part or he/she didn't in the event that it was not affirmed. Each youngster should encounter the rich assorted variety of each world religion. Instructing this in government funded schools can give youngsters information on universal legislative issues, the foundations of different societies just as their own, and have a more profound downplaying of history. There is a scarcely discernible difference between showing religion and lecturing religion. Inasmuch as this line isn't crossed, training religion in state funded schools ought to be in each educator educational plan.

Ralph Lauren Fictional Marketing Plan

Advertising PLAN For an elite Ralph Lauren Retail outlet in Goa Prepared by Anisha Shaikh Allan Rebello CHAPTER I INTRODUCTION 1. 1 Ralph Lauren Corporation is an extravagance attire and merchandise organization of the American style planner Ralph Lauren. Ralph Lauren represents considerable authority in very good quality easygoing/semi-formal wear for people, just as adornments, scents, home (sheet material, towels) and housewares. It has its base camp in Midtown Manhattan, New York City As of 2009, Ralph Lauren or their authorizing accomplices worked 163 the maximum and 163 outlet/production line stores the world over, including Club Monaco and Rugby stores.Ralph Lauren is probably the biggest retailer in the United States with incomes coming to $4. 2 billion of every 2007. Ralph Lauren will be locatedâ located 1. 2 Objectives 1. To make a shopping situation that takes into account the attire needs of the Premium Class section of Goa 2. To get a half overall revenue inside the mai n year. 3. To have a customerâ base of normal 1,000 before the finish of the main working year. 1. 3 Mission Ralph Lauren’sâ mission is to offer quality items 1. 3 Keys to SuccessIn request to prevail in the attire business Ralph Lauren must: †¢ Carry an assortment of sizes to fit theâ more edges of the objective client base. †¢ Provide clients with top class customized client support in an environment of high class administration †¢ Advertise and advance in territories that our objective client base will find out about our store †¢ Continuously audit stock and deals and alter our stock levels as needs be CHAPTER II DATA ANALYSIS 2. 1 Why ought to Ralph Lauren and worldwide brand open up in Goa?Goa is the littlest state in India however it is the India's most extravagant state with a GDP for each capita more than multiple times that of the nation overall. It was positioned the best positioned state by the Eleventh Finance Commission for its foundation a nd positioned on top for the best personal satisfaction in India by the National Commission on Population dependent on the 12 Indicators. Goa's gross state local item for 2007 is assessed at $3 billion in current costs. Goa is probably the most extravagant state with the most elevated GDP per capita †over multiple times that of the nation in general †and one of its quickest development rates: 8. 3% (yearly normal 1990â€2000). The travel industry is Goa's essential industry: it handles 12% of all outside vacationer appearances in India. Goa has two principle vacationer seasons: winter and summer. According to subtleties from Census 2011, Goa has populace of 14. 57 Lakh, an expansion from figure of 13. 48 Lakh in 2001 evaluation. Parliamentary Affairs Ashwini Kumar said that Goa beat the rundown with a yearly for every capita pay (PCI) of Rs. 1,32,719 in the last financial. 2. 2 LOCATION AND OWNERSHIP 2. 2. 1 Company OwnershipRalph Lauren will shape a concurrence with Int er promotions (Inter Ads is a main and presumed coordinator of worldwide exchange displays and gatherings India, in organization with worldwide presentation the executives organizations, who are exceptionally acclaimed for development and greatness in arranging shows). Bury promotions will help Ralph Lauren without any preparation I. e. is from arranging the area till the store is prepared, and furthermore the everyday tasks of the store. Area: The area picked for the store is Caranzalem in Panjim. 2. 2. 2 Why Panjim? †¢ Area (sq km) : 4000 Population (2001 evaluation) : 1. 34 million †¢ Literacy rate (%) : 82. 3 †¢ Sex proportion (per 1000 guys) : 960 †¢ Length of coastline: 130 km †¢ National Highway length : 224 km †¢ Domestic | International air terminal : Dabolim (25 km from Panaji, the capital) †¢ Major Ports: Mormugao, Panaji (minor port) †¢ With a populace of 65,000 in the city and roughly 100,000 in the metropolitan zone, Panaji is Go a's third biggest city after Vasco da Gama and Margao. †¢ Goa bested the rundown with a yearly for each capita salary (PCI) of Rs. 1,32,719 in the last fiscal.The area that is picked is near the fundamental city, Goa Science Center, Miramar sea shore and Dona Paula both are well known visitor goals. Miramar sea shore is the nearest sea shore to Panjim. It lies 3 kilometers from the city. It’s one of the most grand sea shores of Goa and a perfect spot to set up a Luxury showroom like that of Ralph lauren, Unlike different Beaches in Goa where you will discover for the most part sightseers, Miramar Beach has guests that involve local people just as voyagers. The sea shore has a ton of social occasions and games. This would go about as an additional bit of leeway to the brand. The territory with the most retail outlets I. . eighteenth June street Panaji hasn’t been thought about on the grounds that there are such a large number of brands endeavoring to increase a toe hold in the market and this would be an issue for Ralph Lauren as different brands have an upper hand on the cost angle. (Dr Jack Sequeira street nr Goa science focus) All business conveyances and shipments will be dealt with through the store. The organization office will likewise be housed at this area. 2. 3 Products Ralph Lauren would bring just its Polo image to India. Polo has immense brand acknowledgment in India and its ubiquity cuts across ages of youthful, moderately aged and seniors.Only the clothes will be brought to India under which the Polos, sports shirts, dress shirts, jeans, pants, and a scope of shoes will be sold in the outlet. When the outlet has been built up Ralph Lauren will likewise think of results of a wide range principally accentuating on value adaptability. One of the principle points of the organization is to build our objective market and to do this there is a need to think of more items. After a specific point we could even expand in creating Indian c lothing for the Indian customer.Below are the items that Ralph Lauren will present in India and the cost of the items. Polo’s Mesh Polo: Rs 4421 Big horse Polo: Rs 5000 Brights Polo: Rs 5200 Sports shirts: Solid Poplin: Rs 4629 Linen shirt’s: Rs 6500 Premier oxford: Rs 5097 Madras workshirt: Rs 7452 Formal Shirts: Twill Regent: Rs 7542 Fit Solid Regent: Rs 6502 Fit French Regent: Rs 6502 Pinpoint oxford: Rs 4421 Pants: Five pocket Chino: Rs 4000 Preston tissue Chino: Rs 4135 Jeans Stanton Wash: Rs 4420 Hudson Jean: Rs 5100 Antique Jean: Rs 3589 Lispenard wash jean: Rs 2548 NB: These costs are the genuine showroom prices.In the future Ralph Lauren has plans to think of items that have reasonable costs which is appropriate for chiefly the upper white collar class fragment. The items again will be just from its Polo image. 2. 4 Market Analysis The essential objective client of Ralph Lauren will be the Premium Class Segment situated in the City of Panaji. As we are arrange d in the focal point of their residental territory we accept they will make up the biggest level of our client base. The auxiliary objective clients are the Upper Middle Class in the territory. The last objective client of Ralph Lauren is recorded as other.As prominence about the store builds we hope to see an assortment of interest searchers, and neighborhood residentsâ from the territory just as regular buyers during season. 2. 4. 1 Market Needs There are a few significant needs in the western wear clothing business that are by and large either underserved or not met by any means. Ralph Lauren plans to address and administration those issues. †¢ Focus and consideration regarding client's very own inclinations and client maintenance will be given high need. Due to the high pace of representative turnover at significant mass retailers, client support and individual detail has beenâ lost. . 4. 2 Market patterns Goa has relegate such a large number of things and among them is d esign, for the hep and well-to-do, Fashion shows have getting very basic in Goa, and agreeably enough moving their concentration from the city highspots to the edges and Goa's breathtaking sea shores Anjuna, Baga and even Utorda. These days design people leave no descriptive word immaculate. Neither do they leave anything to creative mind the cuts and lengths getting more strong and delightful than any other time in recent memory uncovering considerably more shape and bend than uncovered ever before coupling the catwalk do with a wide range of in components and in spots.An opportunity like this ought not be passed up a great opportunity by Ralph Lauren. 2. 4. 3 Market Growth The past times have gone where everyone would believe that Goans wear Bermuda shorts and Sunset Orange cotton shirts and get moving, the Clothes situation has changed, as it were, with numerous global players entering Goa there has been a great deal of development in the market, Goan’s are prepared to dis h out a major sum on marked extravagance garments since it gives them a vibe of value and solace. These days wearing marked garments is become like a trend.Another factor that has prompted an expansion in the market development is the expanding per capita pay of individuals in Goa. Accordingly the spending intensity of the individuals has expanded 2. 4. 4 Competitors As referenced before Goa isn't undiscovered in this fragment of the market there are numerous brands who have made their essence felt huge numbers of which are in Panaji itself. Mahatma Gandhi Road is one of the most well known shopping roads in Panaji with a few stores selling marked products present here. There’s United Colors of Benetton (UCB), Wrangler, Woodlands , Levis Strauss , Wills Lifestyle store , Spykar, Allen Solly, and so forth to pick from.All these stores are by chance stuffed inside a region not exactly a 100 square meters. The eighteenth June Road runs corresponding to MG street and furthermore has some marked showrooms. Bolt has a select store here, so does the world popular brand Lee. Navelkar Arcade found close by has another famous brand T, which has a wide scope of dress for people. Well known attire brand Weekender , additionally has a select store close to the Don Bosco School in Panaji. 2. 4. 5 Industry Analysis Retail outlets Most of the brands sell their items in a retail outlet which is arranged in the city regions I. e.Panaji Vasco and Margao. The store

Sample of Compare and Contrast Essay - Cram at Your Completion

Sample of Compare and Contrast Essay - Cram at Your CompletionWhat kind of samples of compare and contrast essay to choose? The purpose of a compare and contrast essay is to draw out contrasts or contrast the features of two different things.It's great for students that do not know a lot about a topic, they just need a topic and what they need to accomplish, then the student can 'argue' for their position. This is another reason to write what you know! It's a non-conformist way to argue an argument. If you didn't know anything about the topic, then a sample of compare and contrast essay will help you learn.The sample should contain sample texts which help the student form the argument. The texts could be from an essay about one subject and how the issue of one conflict is different from the topic in question, for example a story about a person that was raised in the US and a person that was raised in Mexico.At the higher level essay, these samples could also be used to learn about cu ltural differences between cultures. That would include the differences in foods, clothing, cars, food customs, etc.When doing a sample of compare and contrast essay, the following may be useful: 'In an essay, we are going to compare a boy and a girl. Each has a different face but each has the same color hair and eyes.The girl has brown hair and blue eyes, while the boy has blond hair and green eyes. Both have the same height and weight, and they are dressed the same. But the girl has a more comfortable dress than the boy.'The boy, on the other hand, has dark hair and blue eyes. They are also both wearing black shoes. This could help with choosing which of the two is most appealing.This example is great to use in the essay and can draw out the differences between the two subjects. If the topics are more academic in nature, then a sample of compare and contrast essay for the student's interest is probably better. The type of essays you may want to write may be different than a sample of compare and contrast essay for a specific topic.

William Shakespeare s The Merchant Of Venice - 1532 Words

Some stories take what feels like forever to finally begin. A lengthy introduction, extra details or seemingly useless dialogue can make readers skip over what seems like a false beginning to a good story. But think about this: what if those seemingly lengthy, extra, useless words were actually important? For example, the opening 115 lines of William Shakespeare’s The Merchant of Venice are provide minimal support to the story at first glance. In these lines, Antonio and his friends are discussing the dynamics of happiness and sadness in order to find the root of Antonio’s sad mood. This portion of the play gives background information about Antonio’s ships which becomes relevant when Bassanio needs his help later, but other than that the†¦show more content†¦He then refuses to accept anything but a â€Å"pound of flesh† for the bond, even when he is offered significant money. In addition to these things, he makes it known that he hates Antonio be cause he is not good at business and because he is a Christian while Shylock is a Jew. Hating the protagonist places him as the antagonist of the play. The opening 115 lines set up the play because these lines contain the first dialogue and they also declare the conflict’s beginning through their language. Towards the end of the conversation between Antonio, Salerio and Solanio, Solanio mentions â€Å"two-headed Janus† (I.i.50), who is the Roman god of all beginnings. Janus’ name comes from the Roman word, jani, which are structures that were used for â€Å"symbolically auspicious entrances or exits† (The Editors of Encyclopà ¦dia Britannica). In this definition, auspicious means â€Å"showing or suggesting that future success is likely† (Auspicious). As soon as Solanio is done with speaking about Janus and finishes what he has to say, Bassanio enters the room; a character who leads Antonio into the conflict of the play. Solanio’s mention o f Janus is an example of foreshadowing in these opening lines. Upon mention of the Roman god of all beginnings, the character who begins the conflict of the play enters the room. In addition to this, Janus’ name comes from a word that shows anShow MoreRelatedWilliam Shakespeare s The Merchant Of Venice Essay1624 Words   |  7 PagesWilliam Shakespeare s comedy The Merchant of Venice uses contrasting religions to draw out major themes through the ethnic divides that are exemplified. The play expresses the extreme cultural divide between the Jews and Christians through a legal contract between two men. The rivalry between the two men, Shylock and Antonio is clear from the beginning of the play and only intensifies as it continues on. Modern day readers most likely take away a slightly different message from the play than whatRead MoreWilliam Shakespeare s The Merchant Of Venice1320 Words   |  6 Pagesghetto, and were treated as inferior to the rest of the city. William Sh akespeare’s play The Merchant of Venice exhibits the prejudicial attitudes of his era. Antonio, a Christian merchant, makes a deal with Shylock, a Jewish moneylender. Shylock uses it as an opportunity to exact revenge by demanding a pound of Antonio’s flesh if he does not meet his end of the bargain. By pitting the majority of his characters against Shylock, Shakespeare portrays Shylock in a way that discriminates against all JewsRead MoreWilliam Shakespeare s The Merchant Of Venice2269 Words   |  10 PagesSamantha Hansen ENG 314 Brother Brugger 12.15.14 The Question of Shylock It is hard to read The Merchant of Venice without finding at least one character to sympathize with. The unforgettable villain Shylock as well as Portia, Shakespeare’s first and one of his most famous heroines are arguably some of this plays most beloved characters. But, is Shylock really the villain? Or is he a victim of circumstance? Shylock’s insistence for a pound of flesh has made him one of literatures most memorableRead MoreWilliam Shakespeare s The Merchant Of Venice1970 Words   |  8 Pagesthe titles are reflective of the protagonists featured within. For example, the famous titles of Julius Caesar and Hamlet tell the tragedies of those respective characters. However, when it comes to William Shakespeare’s fourteenth play, The Merchant of Venice, it can be argued that Antonio, the merchant, is not who the play is about. In fact, there is not just one character, but instead multiple that fit the description of the protagonist. The main plot, or rather p lots, of the play revolve aroundRead MoreWilliam Shakespeare s The Merchant Of Venice1315 Words   |  6 PagesIn The Merchant of Venice by William Shakespeare the play is based upon the hierarchy between Christian men and Jewish men. A character by the name of Bassanio borrows money from his friend Antonio, and Antonio borrows the money from Shylock to give to Bassanio. Eventually, Antonio cannot pay the money back because his ships have supposedly sunk. Therefore, he comes close to death because he signed a bond with Shylock stating that Shylock would get a pound of his flesh if the bond was not repaidRead MoreWilliam Shakespeare s Merchant Of Venice988 Words   |  4 PagesAs I finished reading Merchant of Venice by Shakespeare, I realized that the struggle of the play gyrates around whether justice is truly served and is morality advocated or manipulated by those in authority. The struggle between the principles of justice have caused many readers to question the interaction b etween the definition of morality and justice. The bond that causes readers to take a closer look throughout the play originates from Shylock’s desire for vengeance and Antonio’s desireRead MoreWilliam Shakespeare s The Merchant Of Venice1532 Words   |  7 Pagesfundamentalist Americans. The ills of money-lending from the Eastern perspective have been fodder for Western literature for centuries, replete with illustrations that mirror the differences and similarities in East-West cultural norms. In William Shakespeare’s The Merchant of Venice, money-lending has gone awry. In Act I, Scene iii, the Italian Antonio seeks to borrow 3,000 ducats from the Jewish Shylock, and Shylock intends to charge him interest, which is against Jewish economic-religious principles (BateRead MoreWilliam Shakespeare s The Merchant Of Venice Essay1275 Words   |  6 PagesShakespeare’s The Merchant of Venice is so alike to our financially afflicted world. The rules of law and commerce are subject to deceptive manipulation, fear of the other overwhelms respect for a common humanity, duplicity is the norm, sexuality is a vehicle for ambition, and money drives and wraps almost every action. It is a classic tale that includes important details of the financial crisis in the Unit ed States during 2007-2009. Shakespeare’s Venice, like the New York of his time - and theRead MoreWilliam Shakespeare s The Merchant Of Venice2059 Words   |  9 Pagesin The Merchant of Venice resembles a folktale known as â€Å"A Pound of Flesh† (325). Artese supports his supposition with background context and parallels between the two story lines. Literary versions of the pound of flesh story circulated during the sixteenth century and were collected since the nineteenth century because of the plot’s longevity and populairity Shakespeare would have been familiar with pound of flesh stories (326). Human commodification is a central issue in both The Merchant of VeniceRead MoreWilliam Shakespeare s The Merchant Of Venice1616 Words   |  7 PagesThe Merchant of Venice offers another unique perspective on crossdressing as it existed on the English Renaissance stage. Howard suggests that Portia’s crossdressing is â€Å"more disruptive than Violaâ€⠄¢s† (Howard, p. 433) because Portia herself was an unruly woman to begin with. Portia has become the master of her own destiny with the passing of her father, for she is referred to as the Lord of Belmont now that no man exists to fill such a role. What remains of the patriarchal authority, particularly William Shakespeare s The Merchant Of Venice - 1532 Words Yet, from an Islamic perspective, the answer is no. While the American public seems enamored with more and more debt, Islam has distinct regulations regarding the acquisition of personal debt. The reason is clear: In Islam, economics and religion are inextricably linked—a concept completely foreign to all but the most fundamentalist Americans. The ills of money-lending from the Eastern perspective have been fodder for Western literature for centuries, replete with illustrations that mirror the differences and similarities in East-West cultural norms. In William Shakespeare’s The Merchant of Venice, money-lending has gone awry. In Act I, Scene iii, the Italian Antonio seeks to borrow 3,000 ducats from the Jewish Shylock, and Shylock intends to charge him interest, which is against Jewish economic-religious principles (Bate 425). Shylock defends the practice of using interest in loaning money by retelling the Biblical story of Jacob and Laban. Indeed, he needs to defend it because in his Jewish culture, interest on loaned money is considered illegal and morally corrupt. In this case, Islam and Judaism, both Eastern religions, are religiously and economically compatible. When Shylock reels out his version of the biblical story, we can see that his perspective is so skewed that he alters the true meaning of the Scripture. The Old Testament teaches that honesty and ethical principles are keys to successful, fair, and open business transactions, and that when one entity triesShow MoreRelatedWilliam Shakespeare s The Merchant Of Venice Essay1624 Words   |  7 PagesWilliam Shakespeare s comedy The Merchant of Venice uses contrasting religions to draw out major themes through the ethnic divides that are exemplified. The play expresses the extreme cultural divide between the Jews and Christians through a legal contract between two men. The rivalry between the two men, Shylock and Antonio is clear from the beginning of the play and only intensifies as i t continues on. Modern day readers most likely take away a slightly different message from the play than whatRead MoreWilliam Shakespeare s The Merchant Of Venice1320 Words   |  6 Pagesghetto, and were treated as inferior to the rest of the city. William Shakespeare’s play The Merchant of Venice exhibits the prejudicial attitudes of his era. Antonio, a Christian merchant, makes a deal with Shylock, a Jewish moneylender. Shylock uses it as an opportunity to exact revenge by demanding a pound of Antonio’s flesh if he does not meet his end of the bargain. By pitting the majority of his characters against Shylock, Shakespeare portrays Shylock in a way that discriminates against all JewsRead MoreWilliam Shakespeare s The Merchant Of Venice2269 Words   |  10 PagesSamantha Hansen ENG 314 Brother Brugger 12.15.14 The Question of Shylock It is hard to read The Merchant of Venice without finding at least one character to sympathize with. The unforgettable villain Shylock as well as Portia, Shakespeare’s first and one of his most famous heroines are arguably some of this plays most beloved characters. But, is Shylock really the villain? Or is he a victim of circumstance? Shylock’s insistence for a pound of flesh has made him one of literatures most memorableRead MoreWilliam Shakespeare s The Merchant Of Venice1970 Words   |  8 Pagesthe titles are reflective of the protagonists featured within. For example, the famous titles of Julius Caesar and Hamlet tell the tragedies of those respective characters. However, when it comes to William Shakespeare’s fourteenth play, The Merchant of Venice, it can be argued that Antonio, the merchant, is not who the play is about. In fact, there is not just one character, but instead multiple that fit the description of the protagonist. The main plot, or rather p lots, of the play revolve aroundRead MoreWilliam Shakespeare s The Merchant Of Venice1315 Words   |  6 PagesIn The Merchant of Venice by William Shakespeare the play is based upon the hierarchy between Christian men and Jewish men. A character by the name of Bassanio borrows money from his friend Antonio, and Antonio borrows the money from Shylock to give to Bassanio. Eventually, Antonio cannot pay the money back because his ships have supposedly sunk. Therefore, he comes close to death because he signed a bond with Shylock stating that Shylock would get a pound of his flesh if the bond was not repaidRead MoreWilliam Shakespeare s The Merchant Of Venice1532 Words   |  7 Pagesuseless dialogue can make readers skip over what seems like a false beginning to a good story. But think about this: what if those seemingly lengthy, extra, useless words were actually important? For example, the opening 115 lines of William Shakespeare’s The Merchant of Venice are provide minimal support to the story at first glance. In these lines, Antonio and his friends are discussing the dynamics of happiness and sadness in order to find the root of Antonio’s sad mood. This portion of the play givesRead MoreWilliam Shakespeare s Merchant Of Venice988 Words   |  4 PagesAs I finished reading Merchant of Venice by Shakespeare, I realized that the struggle of the play gyrates around whether justice is truly served and is morality advocated or manipulated by those in authority. The struggle between the principles of justice have caused many readers to question the interaction between the definition of morality and justice. The bond that causes readers to take a closer look throughout the play originates from Shylock’s desire for vengeance and Antonio’s desireRead MoreWilliam Shakespeare s The Merchant Of Venice Essay1275 Words   |  6 PagesShakespeare’s The Merchant of Venice is so alike to our financially afflicted world. The rules of law and commerce are subject to deceptive manipulation, fear of the other overwhelms respect for a common humanity, duplicity is the norm, sexuality is a vehicle for ambition, and money drives and wraps almost every action. It is a classic tale that includes important details of the financial crisis in the United States during 2007-2009. Shakespeare’s Venice, like the New York of his time - and theRead MoreWilliam Shakespeare s The Merchant Of Venice2059 Words   |  9 Pagesin The Merchant of Venice resembles a folktale known as â€Å"A Pound of Flesh† (325). Artese supports his supposition with background context and par allels between the two story lines. Literary versions of the pound of flesh story circulated during the sixteenth century and were collected since the nineteenth century because of the plot’s longevity and populairity Shakespeare would have been familiar with pound of flesh stories (326). Human commodification is a central issue in both The Merchant of VeniceRead MoreWilliam Shakespeare s The Merchant Of Venice1616 Words   |  7 PagesThe Merchant of Venice offers another unique perspective on crossdressing as it existed on the English Renaissance stage. Howard suggests that Portia’s crossdressing is â€Å"more disruptive than Viola’s† (Howard, p. 433) because Portia herself was an unruly woman to begin with. Portia has become the master of her own destiny with the passing of her father, for she is referred to as the Lord of Belmont now that no man exists to fill such a role. What remains of the patriarchal authority, particularly

Jones v. Clear Creek ISD (1992)

If government officials do not have the authority to write prayers for public school students or even to encourage and endorse prayers, can they allow the students themselves vote on whether or not to have one of their own recite prayers during school? Some Christians tried this method of getting official prayers into public schools, and the Fifth Circuit Court of Appeals ruled that its constitutional for students to vote on having prayers during graduation ceremonies. Background Information The Clear Creek Independent School District passed a resolution allowing high school seniors to vote for student volunteers to deliver nonsectarian, non-proselytizing religious invocations at their graduation ceremonies. The policy allowed but did not require, such a prayer, ultimately leaving it to the senior class to decide by majority vote. The resolution also called for the school officials to review the statement before presentation to ensure that it was indeed nonsectarian and non-proselytizing. Court Decision The Fifth Circuit Court applied the three prongs of the Lemon test and found that: The Resolution has a secular purpose of solemnization, that the Resolutions primary effect is to impress upon graduation attendees the profound social significance of the occasion rather than advance or endorse religion, and that Clear Creek does not excessively entangle itself with religion by proscribing sectarianism and proselytization without prescribing any form of invocation. What is odd is that, in the decision, the Court admits that the practical result will be exactly what the Lee v. Weisman decision did not permit: ...the practical result of this decision, viewed in light of Lee , is that a majority of students can do what the State acting on its own cannot do to incorporate prayer in public high school graduation ceremonies. Usually, lower courts avoid contradicting higher court rulings because they are obligated to adhere to precedent except when radically different facts or circumstances force them to reconsider previous rulings. Here, though, the court didnt provide any justification for effectively reversing principle established by the Supreme Court. Significance This decision seems to contradict to the decision in Lee v. Weisman, and indeed the Supreme Court ordered the Fifth Circuit Court to review its decision in light of Lee. But the Court ended up standing by its original judgment. Some things are not explained in this decision, however. For example, why is prayer in particular singled out as a form of solemnizing, and it is just a coincidence that a Christian form of solemnization is picked? It would be easier to defend the law as secular if it only called for solemnization generally while singling out prayer alone at the very least serves to reinforce the privileged status of Christian practices. Why is such a thing put up to a student vote when exactly that is least likely to take into account the needs of minority students? The law presumes that its legitimate for a majority of students to vote to do something at an official school function which the state itself is forbidden from doing. And why is the government permitted to decide for others what does and does not qualify as permitted prayer? By stepping in and asserting authority over what sorts of prayer are permitted, the state is in effect endorsing any prayers which are delivered, and thats precisely what the Supreme Court has found to be unconstitutional. It was because of that last point that the Ninth Circuit Court came to a different conclusion in Cole v. Oroville.

Customer Service Of Health Care - 1463 Words

Erika Wilkins 1 Erika Wilkins Instructor Natasha Summers, MSM Principles of Management 2213 26 November 2015 Customer Service in Health Care Customer services is a very important part of managing ongoing client/patient relationships, because they are the key to bringing in revenue. The concept of customer service is to deliver outstanding services so the customers will have a great experience. I currently work in the healthcare industry and the company that I work for is starting to have training and meetings to improve customer service to our clients to help increase our patient satisfaction levels. There are some employees who strive to help the patient by going far and beyond their line of duties, and as others are burnout and feel like they just need to get the patient in and out without really understanding the patient’s needs or concerns. Unfortunately, there is a growing concern about customer service in healthcare today. The CMS has decided to start withholding hospital’s Medicare reimbursement due to the quality of services provided to their patients. In other words, the hospital s payments are tied into how well the patient rates their services in a patient satisfaction survey. I believe it takes more than direct patient care to deliver excellent care to the patients; it takes employees behind the scenes as well. In many business industries such as retail, sales, and manufacturing, customer service is a must. If the mentality of ‘the customer’s always right’Show MoreRelatedCustomer Service For Health Care1292 Words   |  6 PagesCustomer Service in Health Care Customer services is a very important part of managing ongoing client/patient relationships, because they are the key to bringing in revenue. The concept of customer service is to deliver outstanding services so the customers will have a great experience. 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Focusing on act 3, scene 5 The turning point how and why have the directors of the different versions of the play portrayed Juliet in the way they have Essay Example For Students

Focusing on act 3, scene 5 The turning point how and why have the directors of the different versions of the play portrayed Juliet in the way they have? Essay I have been looking at act 3, scene 5 The turning point in different filmed versions of the play Romeo and Juliet. I looked at three different versions, these are the Dicaprio version, Zeffirelli version and the Shakespeare shorts version. The purpose of me writing this essay is to discuss how and why different directors have portrayed Juliet in the way they have, I will also discuss how close their portrayals of her are to my own understanding of her character. The Dicaprio version shows a more modern version of the play. Juliet is portrayed as a more independent woman rather than the innocent child like Juliet we see in the other versions. When she is trying to persuade Romeo not to leave her she teases him, pulls him close but then pushes him away, this shows she does not feel the need to chase after him as she is sure he will return to her. The relationship we see between them show they have more of a partnership than relationship which again refers to the modern day setting as a marriage in Shakespeares time would not have been so much of an equal relationship as the women were usually more dominated by their husband. In this scene Juliet is wearing nothing except for a white sheet. This shows us her nakedness refers to her strong minded personality portrayed in this version, although she is wrapped in a white sheet, showing her innocence. The music used is of a piano, again quite modern music but does create a romantic atmosphere. When Lady Capulet Mistakes Juliets tears for the death of her cousin tybalt, Ever more weeping for your cousins death? and when she threatens to have Romeo poisoned Juliet acts in a different way towards lady capulet then she does in the other versions. Juliet acts quite defiant to her mother she is upset but more angrier than anything, she does not want to marry Paris and does not believe her mother will go through with the threat against Romeo. Juliet keeps quite a strong tone of voice throughout this scene even when she begins to cry, she also shouts back a lot, showing how mad and upset she is. Again Juliet acts differently to the other portrayals of Juliet when reacting to Capulets rage about the situation. Her father does appear quite dominating but Juliet does not hide away from him. She shouts back and makes it clear she wont let them make her marry Paris. She shows she is not scared by using a very challenging tone of voice towards him, which is quite pointless because in Shakespeares time she would have had no power to be able to decide on her own future. When her nurse turns her back on her and advises her to marry Paris Juliets reaction is quite shocked, she is devastated she pleads with her nurse to help her and shows lots of passion but at this point she feels hopeless. The Zeffirelli version is more of a traditional portrayal of Juliet she is more like the classical heroine or the victim in this version. She is an innocent child like young women and not very independent. The way Juliet acts towards Romeo when she is trying to persuade him not to leave her is of a child like manner. She follows him around the room and keeps touching him symbolising she doesnt want him to go. She even helps him dress showing she would serve him and she adores as she craves his attention. Is there any excuse of the behaviour of Shylock in Shakespeare's Merchant of Venice EssayJuliets Reaction to her nurse turning her back on her is an act of disbelief, she shows this by shaking her head, she is so upset she becomes speechless. Juliet grabs at her nurses hand in desperation, she has no one else to turn to. The version of the play which shows Juliet as I would expect her to be portrayed is the Zeffirelli version. I chose this version as she is more how I think Juliet should be as she acts more dramatic, very powerless and innocent. The way she throws herself on the floor, screaming and sobbing is how the directors have portrayed her as powerless. She screams and sobs just like a child would and shows how she is not able to handle all the emotions. The Dicaprio version wasnt exactly how I would expect Juliet to be portrayed as it was a very modern version and you wouldnt expect her to be so confident. I also wouldnt expect Juliet to be portrayed in the way she was in the Shakespeare shorts version. My reason for this is because an afro Caribbean actress was used and this wasnt very likely as there wasnt many black people in Italy especially rich ones. You also wouldnt expect it to be set in a tropical island, apart from these points Juliet does act how I would expect her to in this situation a quiet, nervous, scared young girl. If I was a director and had to direct an actor to play Juliet in this scene then I would try to get an actress that looked similar to how you would expect Juliet to look as in Shakespeare shorts version the actress didnt seem to look the part. The costume I would like her to wear would be white as all three versions have used and long like a nightgown. I would use white to show her pureness and I would be long to show her innocence. The background music I would use would be the sound of something quite romantic like a piano or violin but as the scene goes on I would use more dramatic sound like a drum to signify capulets rage. I would direct the actor playing Juliet to be a quiet, lovesick young girl around Romeo, following his every move showing her true love for him and begging him not to leave her. Although I would direct Juliet to act very stubbornly towards her father, as I dont think she deserves to be treated the way she has been. She should use a stronger tone of voice when talking to her father and dealing with his rage but still be very scared and nervous. She would scatter about the room pleading for help from someone. The portrayal of Juliet I prefer is the Dicaprio version. I prefer this version because it is more modern. The other two versions are more traditional and refer to Shakespeares time a little more but I found the Dicaprio version was more interesting and kept my attention more. I also prefer this version because I enjoyed watching the way Juliet was directed to stand up for herself and shout back at her father as I believe it is right to have a say in your life. Although I do prefer the Dicaprio version of the play, after looking at all three versions and looking at all different aspects of Juliets character like her tone of voice, costume and the way she has been directed to act in the scene. I think the way Juliet was portrayed in the Zeffirelli version was most like my understanding of her character.

The Guitar Essay Example For Students

The Guitar Essay THE HISTORY OF THE GUITARThe guitar is a fretted, stringed instrument, and is a member of the lute family. It originated in Persia and reached Spain during the twelth-century, where it?s versatility as both a solo and accompanying instrument were established. The theory of the guitar was discovered in the early centuries. They found that the sound of a bowstring could be enhanced by attaching a resonating chamber -most like a tortiseshell- to the bow. From the bow came essentially three main types of stringed instruments: the Harp family, which was the sound of plucked strings indirectly transmitted to an attached sound box. The second was the Lyre family, which was strings of a fixed pitch are attached to the directly to a sound chamber. And the third was the Lute family, this was were the pitch of strings was altered by pressing them against a neck that is attached directly to a sound chamber. Within the Lute family came two groups. The lutes proper which had rounded backs and the guitar type instruments with their flat backs. Guitar-shaped instruments appear in stone bas-relief sculptures of the hittites in northern Syria and Asia Minor from as far back as 1350 B.C. We will write a custom essay on The Guitar specifically for you for only $16.38 $13.9/page Order now The word guitar also has origins in the middle and far east, deriving from gut, is the Arabic word for four, and tar, the Sanskrit word for string. The earliest European guitars did have four courses of gut strings. A 2course is a pair of strings tuned in unison. These early guitars were distinguished from lutes by body sides that curved inward to form a waist and by four courses of strings. Some but not all early guitars had a flat back, while lutes always had a flat back. In the Middle Ages and the Renaissance the lute was the dominant fretted instrument. The lute with was pear-shaped and had five or more courses of strings was generally regarded as a higher class of instrument. By 1546 the guitar had gained enough popularity to merit the publication of a book of guitar music. By this time guitars had added another course, and modern tuning had come into existence. Chord positions were the same as they are today. The frets of the early guitars were made of gut and tied around the n eck. This made placement of frets very difficult. The early guitars were also much shorter in length than todays guitars. The second most popular instrument during the Middle ages was the cittern. It was more like the modern guitar than any other during that time. It had metal strings, fixed frets, a fingerboard that extended onto the top, a flat back, and a movable bridge with strings anchored by a tailpiece; and it was played with a quill or plectrum(pick). But this modern instrument soon lost its popularity and disappeared by the late 1600?s. Through the 1600?s and 1700?s the guitar design changed very little, although interest increased around luthiers. In the 1770?s the first guitars with six single strings appeared, 3blowing the evolutionary lid off the instrument. Within the next few decades, numerous innovations followed: body waists became narrower and body bouts changed shape, becoming circular in northern Europe and more oval shaped in southern Europe. Inlaid frets of brass or ivory replaced the tied on gut frets and the neck was extended one full octave(12 frets) clear of the body. Metal tuners with machine heads began to replace friction pegs, and strings were anchored by bridge pins, replacing the method of tying strings to the bridge. By the 1820?s most of the fingerboard extended all the way to the soundhole. As rapidly as the guitar changed so did it?s acceptance. By the 1800?s the Lute had all but disappeared. One of the best known makers of this new-style of guitar was Johann Georg Staufer of Vienna. Staufer and another maker Johann Ertel in 1822 designed a fingerboard raised off the top of the guitar, and experimente d with different fret metals, settling on an alloy of brass,copper,silver, and arsenic. The first half of the 19th century was a time of great experimentation for the guitar. And many of the innovations that were credited to 20th century makers were actually tried a century earlier. Some of them included: The peghead with all six tuners on one side and scroll shape at the top, which is now common of the fender guitars was tried in the 1800?s by Staufer. Gibson came out with the raised 4fingerboard in 1922. Actually it was done exactly 100 years earlier by Staufer and Ertel. In 1988 Fender introduced a scalloped fingerboard on one of it?s models. Again this had been done in the first half of the 1800?s. Artist endorsement models like the Les Paul, Stevie Ray Vaughn, and Chet Atkins model?s, which were of huge success had already been thought of and done like the Luigi Legnani model by Staufer in 1820. .uaadadd4023b9986c324d49f4f76a0f5d , .uaadadd4023b9986c324d49f4f76a0f5d .postImageUrl , .uaadadd4023b9986c324d49f4f76a0f5d .centered-text-area { min-height: 80px; position: relative; } .uaadadd4023b9986c324d49f4f76a0f5d , .uaadadd4023b9986c324d49f4f76a0f5d:hover , .uaadadd4023b9986c324d49f4f76a0f5d:visited , .uaadadd4023b9986c324d49f4f76a0f5d:active { border:0!important; } .uaadadd4023b9986c324d49f4f76a0f5d .clearfix:after { content: ""; display: table; clear: both; } .uaadadd4023b9986c324d49f4f76a0f5d { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uaadadd4023b9986c324d49f4f76a0f5d:active , .uaadadd4023b9986c324d49f4f76a0f5d:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uaadadd4023b9986c324d49f4f76a0f5d .centered-text-area { width: 100%; position: relative ; } .uaadadd4023b9986c324d49f4f76a0f5d .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uaadadd4023b9986c324d49f4f76a0f5d .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uaadadd4023b9986c324d49f4f76a0f5d .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uaadadd4023b9986c324d49f4f76a0f5d:hover .ctaButton { background-color: #34495E!important; } .uaadadd4023b9986c324d49f4f76a0f5d .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uaadadd4023b9986c324d49f4f76a0f5d .uaadadd4023b9986c324d49f4f76a0f5d-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uaadadd4023b9986c324d49f4f76a0f5d:after { content: ""; display: block; clear: both; } READ: Alexander the Great EssayIn the early 20th century guitars began to develop into what we know today. In 1903 the first Gibson catalog assured that instruments would be made of woods with the most durable, elastic and sonorous qualities such as maple, mahogany, vermilion, and suitable woods. They settled on maple but only the high-end mandolins were made of maple. It wasn?t until the mid-to-late1920?s, when they finally began to make them with maple wood. During the early 1900?s Gibson and a company out of Chicago, the Larson brothers were the only ones whose instruments were built for steel strings. The others were still made for gut. From the 1850?s to the 1920?s , a vari ety of new guitar designs surfaced, some were outlandish and some were ideas whose time would not arrive until decades later like the Gibson carved top guitar and the Larson Brothers steel-stringed flat top which were both turn-of-the-century innovations. The guitar rested on an evolutionary plateau from the 1850?s into the 1920?s, at least in part to the perfection of C.F Martin?s design. This was partly because the guitar was secondary instrument, and was not 5subject to the competition like the banjo or mandolin. The closest the guitar came to challenging them was in Hawaiian music from 1915 into the 1920?s. But in the 1920?s a demand for greater volume began to revolutionize the banjo and continued to be the strongest driving force for new fretted instrument design for the next three decades. At the same time two new innovations in related fields were changing the musical instrument dramatically. The first advance the phonograph, actually dates back to the late 1800?s, but did not gather full force until after World War I. Recordings made all kinds of music available to people who had no access to any other music except for local and touring bands. The second advance was the radio. From 1920 to 1925 the two were in heated competition, with radio forbidding it?s artists to make records and vice versa. The music industry began and many different styles became popular, such as popular music from Broadway and ?Tin Pan Alley? in New York. Such styles as ?race? or ?blues?, and early jazz later revived as ?Dixieland?, and country music gained footholds in the music marketplace. In the 1920?s t he guitar began to emerge as the common denominator- the most versatile and portable instrument, best able to fill a role in an ensemble or accompany a solo performance. Players with different styles on every type of music appeared, among them Eddie Lang in jazz, Lonnie Johnson in blues and Jimmie Rodgers and Maybelle Carter in country. 6The 1930?s would be the most important decade in the history of the guitar, with more successful innovations than any other period of time. The Impending rise was signaled by the appearance of the first tenor guitars. Just as the tenor banjo, or mandolin-banjo as it was called earlier, owed part of its initial popularity to the ease with which a mandolin player could switch to it. It offered a shortcut for the tenor banjo players to switch to the increasingly popular guitar. Popular music of the 1920?s was becoming louder and louder. The invention of the electronic amplification raised the volume of radios and record players. The little parlor guitar from the previous century just could not cut it in the popular music of the day. In 1928 Andres Segovia first performed in the United Stated, turning the world of classical and semi-classical music on its ear. He brought a practically new style of music. As with many later guitar stars, Segovia had a guitar as influential as the music he played on it. It was made in Spain. in 1850 when C.F Martin was perfecting his x-bracing pattern and developing the American flat top guitar, Antonio de Torres in Spain was perfecting fan bracing and other designs that would characterize the modern classical guitar. The muted resonance of a typical American parlor guitar was no match for the hardy, robust sound of Segovia?s guitar. The new guitar left the American parlor guitar with no protection from the onslaught of new de signs. .u93979fc6c7fabc6cf81fe9f1cd002563 , .u93979fc6c7fabc6cf81fe9f1cd002563 .postImageUrl , .u93979fc6c7fabc6cf81fe9f1cd002563 .centered-text-area { min-height: 80px; position: relative; } .u93979fc6c7fabc6cf81fe9f1cd002563 , .u93979fc6c7fabc6cf81fe9f1cd002563:hover , .u93979fc6c7fabc6cf81fe9f1cd002563:visited , .u93979fc6c7fabc6cf81fe9f1cd002563:active { border:0!important; } .u93979fc6c7fabc6cf81fe9f1cd002563 .clearfix:after { content: ""; display: table; clear: both; } .u93979fc6c7fabc6cf81fe9f1cd002563 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u93979fc6c7fabc6cf81fe9f1cd002563:active , .u93979fc6c7fabc6cf81fe9f1cd002563:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u93979fc6c7fabc6cf81fe9f1cd002563 .centered-text-area { width: 100%; position: relative ; } .u93979fc6c7fabc6cf81fe9f1cd002563 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u93979fc6c7fabc6cf81fe9f1cd002563 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u93979fc6c7fabc6cf81fe9f1cd002563 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u93979fc6c7fabc6cf81fe9f1cd002563:hover .ctaButton { background-color: #34495E!important; } .u93979fc6c7fabc6cf81fe9f1cd002563 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u93979fc6c7fabc6cf81fe9f1cd002563 .u93979fc6c7fabc6cf81fe9f1cd002563-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u93979fc6c7fabc6cf81fe9f1cd002563:after { content: ""; display: block; clear: both; } READ: Drug Abuse Essay7The importance of volume cannot be overstated. The quest for a louder guitar would be the driving force behind all the innovations of the 1920?s and 30?s: the resonator guitars of National and Dobro, Martins dreadnought-sise flat tops, and Gibsons ?advanced? wider archtops and large bodied flat tops. When the limits of the acoustic guitar were reached the quest for volume would spark the invention and evolution of the electric guitar. Although the experimentation on the acoustic guitars continues, the standard acoustic guitars of today were all well developed by the end of the 1930?s. The sign of the electric guitar was in the 1930?s. People such as Les Paul and Eddie Durham were experimenting with the actual products. Durham carved out the inside of an acoustic guitar and put a resonator that he had cut out of a tin pan and placed it inside the guitar. He found that when he struck the strings the sound was greatly increased. By 1932 the Embryonic Rickenbacker company persuaded several of its acquaintance publicize their new lap, steel electric guitar. Eddie Durhams ?Hitting The Bottle? played on this instrument was cited as the first amplified guitar on record. By 1936 he was using a guitar with an electric pickup and had tried converting radio and phonograph amps. That same year the most reputable guitar company, Gibson, would introduce the ES150. Although it was almost identical to the existing L50 acoustic, the presence of an integral bar pickup close to the fingerboard meant this 8guitar was evolutionary. This Gibson model made the electric guitar acceptable. Pickup technology was primitive, Rickenbacker?s pickup was of a horseshoe design, where-by the magnets actually surrounded the strings. Walter Fuller and Gibson combined and designed a more practical pickup using two solid nickel magnets below the strings and a one piece steel bar was surrounded by the pickup coil. This directed the magnetic field toward the strings. After a few years a man by the name of Leo Fender showed up on the scene and improved the electric guitar. His improvements greatly increased its acceptance and popularity with both the musicians and listeners. In 1950 the Fender Company introduced the broadcaster, shortly after to become the telecaster. It pioneered the latest design of bolt on neck and a solid body, electric design. This began a new type of music called Rock and Roll. And so the birth of the electric guitar changed music, but what the people didn?t know is that it would only get better. In 1954,in addition to the telecaster, which was still being produ ced and is still being produced, Fender introduced the most copied body style of the guitar ever. The introduction to the stratocaster brought forth some of the greatest guitarists ever known. It featured the first double cut away, making it easier to reach all of the high strings and also had a third pickup added to it. Then in 1960, one man came along and changed the sound of the guitar forever, Jimmi Hendrix. With his 9explosive riffs and incredible volume he turned the guitar world upsidedown. He began experimenting with ideas to get his guitar to make different sounds and came up with the infamous fuzz face and wah wah pedals which he used to make the guitar almost speak to the audience. Many other legendary guitarists made a name for their selfs with this guitar such as Stevie Ray Vaughn, and Eddie Van Halen, all with similar but greatly different styles of playing. The last major invention of the electric guitar was in 1964 when Rickenbacker introduced the first twelve string electric guitar. From the beginning of its existence to the present day the guitar has taken on more forms and changes than any other instrument to date. Changing in size, shape, material and every other way imaginable. But one thing that hasn?t changed is the impact of a well played guitar riff on ones attitude and emotions. American History

10 Tungsten Facts - W or Atomic Number 74

10 Tungsten Facts - W or Atomic Number 74 Tungsten (atomic number 74, element symbol W) is a steel-gray to silver-white metal, familiar to many people as the metal used in incandescent light bulb filaments. Its element symbol W derives from an old name for the element, wolfram. Here are 10 interesting facts about tungsten: Tungsten Facts Tungsten is element number 74 with atomic number 74 and atomic weight 183.84. It is one of the transition metals and has a valence of 2, 3, 4, 5, or 6. In compounds, the most common oxidation state is VI. Two crystal forms are common. The body-centered cubic structure is more stable, but another metastable cubic structure may coexist with this form.The existence of tungsten was suspected in 1781, when Carl Wilhelm Scheele and T.O. Bergman made previously unknown tungstic acid from a material now called scheelite. In 1783, the Spanish brothers Juan  Josà © and Fausto DElhuyar isolated tungsten from wolframite ore and were credited with discovery of the element.The element name wolfram came from the name of the ore, wolframite, which derives from the German wolfs rahm, which means wolfs foam. It got this name because European tin smelters noticed the presence of wolframite in tin ore reduced the tin yield, appearing to eat tin like a wolf would devour sheep. What many people do not know is that the Delhuyar brothers actually proposed the name volfram for the element, as w was not used in the Spanish language at that point.  The element was known as wolfram in most European countries, but called tungsten (from Swedish tung sten meaning heavy stone, referencing the heaviness of scheelite ore) in English. In 2005, the International Union of Pure and Applied Chemistry dropped the name wolfram entirely, to make the periodic table the same in all countries. This is probably one of the most highly disputed name changes made on the periodic table. Tungsten has the highest melting point of the metals (6191.6  °F or 3422  °C), lowest vapor pressure, and the highest tensile strength. Its density is comparable to that of gold and uranium and 1.7 times higher than that of lead. While the pure element may be drawn, extruded, cut, forged, and spun, any impurities make tungsten brittle and difficult to work.The element is conductive and resists corrosion, although metal specimens will develop a characteristic yellowish cast upon exposure to air. A rainbow oxide layer is also possible. It is the 4th hardest element, after carbon, boron, and chromium. Tungsten is susceptible to slight attack by acids, but resists alkali and oxygen.Tungsten is one of the five refractory metals. The other metals are niobium, molybdenum, tantalum, and rhenium. These elements are clustered near each other on the periodic table. Refractory metals are those which exhibit extremely high resistance to heat and wear.Tungsten is considered to have low toxicit y and plays a biological role in organisms. This makes it the heaviest element used in biochemical reactions. Certain bacteria use tungsten in an enzyme that reduces carboxylic acids to aldehydes. In animals, tungsten interferes with copper and molybdenum metabolism, so it is considered slightly toxic. Natural tungsten consists of five stable isotopes. These isotopes actually do undergo radioactive decay, but the half-lives are so long (four quintillion years) that they are stable for all practical purposes. At least 30 artificial unstable isotopes have also been recognized.Tungsten has many uses. It is used for filaments in electric lamps, in television and electron tubes, in metal evaporators, for electrical contacts, as an x-ray target, for heating elements, and in numerous high temperature applications. Tungsten is a common element in alloys, including tool steels. Its hardness and high density also make it an excellent metal for constructing penetrating projectiles. Tungsten metal is used for glass-to-metal seals. The elements compounds are used for fluorescent lighting, tanning, lubricants, and paints. Tungsten compounds find use as catalysts.Sources of tungsten include the minerals wolframite, scheelite, ferberite, and huebnertie. Its believed about 75% of the worlds supply of the element is found in China, although other ore deposits are known in the US, South Korea, Russia, Bolivia, and Portugal. The element is obtained by reducing tungsten oxide from the ore with either hydrogen or carbon. Producing the pure element is difficult, due to its high melting point.

Negative ECONOMIC impacts of the 2014 FIFA World Cup in Brazil Research Paper

Negative ECONOMIC impacts of the 2014 FIFA World Cup in Brazil - Research Paper Example Most available literature has also been limited to the positive aspects of hosting the FIFA World Cup. The argumentative question that this research paper poses however is whether there are no negative economic impacts of hosting the FIFA World Cup. In the opinion of the researcher, there could be some very crucial negative economic impacts that the hostage of the FIFA World Cup comes with, but most of these have been ignored by host countries. In this research paper, Brazil is used as a case study, where the hosting of the 2014 FIFA World Cup is brought under perspective. The research paper shall be delimited to only the negative economic impacts of the 2014 FIFA World Cup and so will not look into other aspects like social effects. The approach to discussing the negative economic impact would be to look at different variables of economic parameters that may be of concern to the country’s economy, before, during and after the World Cup. At the end of the paper an argumentativ e debate shall be developed with the question given below: 1.1 Research Question Is the 2014 FIFA World Cup an economic imprudence for Brazil? 2.0 Pre-World Cup Effects 2.1 Government spending Government spending is a crucial aspect of the economic determinant of Brazil. This is because already, the government is under much pressure for its inability to live within its annual budget (Bukova, 2013 International Finance Corporation (2009) notes that within the past decade, the Brazilian government has used a supplementary budget in about 7 out of 10 national budgets. The simple reason is that the bid for the World Cup came several years ahead of 2014. For countries to be approved to host the World Cup there are strict requirements laid down by the Federation of International Football Association (FIFA) that must be adhered to. Greater part of these requirements looks at the availability of sports infrastructure, security, transportation, power supply, accommodation, sanitation, among others (Istomina, 2005). In effect, the very moment that the country announced its intention to host the World Cup in 2014, active preparations started going on. Meanwhile, even though there were some level of sports development in Brazil, it was not adequate to get the country the bid. To this end, government had to start spending, in most cases, beyond its budget to get some of the required requirements underway. As an economic effect however, whenever government is forced to spend beyond its budget, there are sectors of the economy that suffers massively. It is not surprising the number of labor unrest that has hit Brazil since the government started spending on the World Cup preparation (Ivanova, 2004). Already, the government has spent R$9.9 billion (USD1.1 billion) on infrastructure alone; made up of the construction and renovation of existing stadia (Karbalevich, 2011). The upgrading of international airports alone in Brazil ahead of the World Cup has cost the government US$2 .5 billion with some other budget spending that have come up to a total of S$14 billion (). 2.2 Taxation The effect of the World Cup hostage on taxation in Brazil has been analyzed in various peer reviewed literature and economic forums. It has for example been noted that one of the very first economic policies that the government undertook as a way of raising money to cater for the US$14billion budget it was faced with in hosting the World Cup was to raise taxes in several aspects of the

Can fossil fuel energy placed by nuclear energy Essay

Can fossil fuel energy placed by nuclear energy - Essay Example With this argument in mind, does this mean that nuclear energy is better than fossil fuel? The answer is a big NO. Nuclear energy is not a long term solution, nor is it a permanent answer for long term, safe energy source and I will analyze this based on safety, financial, environmental, and social impact of running nuclear power plants. According to World Nuclear Association (www.world-nuclear.org), nuclear power financially speaking is cost competitive with other forms of energy. This means that compared with gas and coal, nuclear power is cost competitive, unless of course there is direct access to low cost fossil fuel. Technically, because nuclear power would only rely on very little amount of uranium to produce tons of energy, there is the assumption that it is indeed cost efficient, especially in terms of long term solution. But think again, WNA is amenable that putting up a nuclear power plant has a â€Å"relatively high capital costs and the need to internalize all waste dis posal and decommissioning costs.† Ergo, though there is financial savings in the energy production itself, the costs goes on operations and maintenance of the plant. But there is more than just the financial economics of running nuclear power plant. A big issue is the health and safety risk.

Price Guarantee Essay Example for Free

Price Guarantee Essay Introduction Price guarantees have become a popular promotional tool for attracting new customers or selling new products to existing customers. Many business organizations are now adopting the price guarantee concept in their pricing policies. Most notable among them is Walmart. General implications of price guarantees Price guarantees can take two forms. One is price matching in which lower prices are immediately matched. The other is price beating in which lower prices are undercut by a certain percentage of the difference. Both forms of price guarantees however have immense implications as far as market expansion and market retention are concerned. Obviously the assurance that they are getting the lowest possible prices will have a major impact on how the customers do business with the organization offering price guarantees. The effect of price guarantees is especially pronounced nowadays because of the extensive use of the internet that customers make in arriving at their purchase decisions. Because of the widespread availability of information on the internet, consumers can easily compare prices and find out which company is offering the lowest prices. However it takes time-consuming research on the part of the consumer especially if the product in question has intense competition. All businesses these days having products and services to sell are advertising their existence online, so the consumer looking for a particular product widely available in varying prices will have to go through all those dozens of websites in order to make a worthwhile price comparison and arrive at the lowest possible price available to him or her. However if there is a company out like Walmart which guarantees that the price it is offering is lowest available now and that even if market prices should go down in the future, the consumer will get refunds, then consumers will just fall in love with that offer because of all the time and energy saved. As a result of the assurance on the part of Walmart that the product is selling at the lowest possible price now or even in the future, consumers will rush to spend all their money on Walmart offerings. According to the above, offering price matching or price beating seems to have an extremely positive impact on the mindset of the consumers. However not all consumers are looking for the lowest possible price and this is especially true if the product in question is a status symbol, that is, the product is an issue of image with the consumer. In that case, quality rather than price will be the prime consideration. Consumers putting quality before price will be asking themselves why a certain company is offering such low prices. The suspicion that these consumers would be harbouring is that the quality of the product is in question. Quality defects make products difficult to sell, however an assurance of the lowest possible price will tend to make most consumers blind to minor defects that are not readily apparent. Some consumers will suspect that a particular company is adopting the policy of price guarantee in order to allay suspicions of product quality. Benefits of price guarantees Price guarantees can create customer goodwill as the customers are sure that they are getting the best deal possible. Price guarantees are especially applicable in the retail industry as price is the only differentiating factor in this case. The nature of the service involved in the retail industry is such that quality hardly varies from one company to another. Therefore the only way for retail companies to make themselves stand out from the crowd is to differentiate themselves through price. This is the reason that price guarantees have become so popular in the retail industry and the customers are not complaining. They have no reason to because, as mentioned before, they no longer have to surf for hours and hours or walk miles and miles of aisles for the best deal. They will just buy whatever they need from Walmart because whatever they are buying, Walmart’s prices are the best possible they can get. There is no possibility of post-purchase regrets. This is the best of all possible worlds. As will be elaborated upon later on, price matching or price beating make it pointless for sellers to lower their prices as any benefits to be gained from the lower prices will be cancelled by the competing seller who is offering price guarantees. Thus price guarantees are a means of price signaling. It is this price signaling which assures the customers that they are getting the best possible deals. Price guarantees have become so prevalent these days that customers expect companies to offer price guarantees. As a result, offering price guarantees has become the very act of survival for companies particularly in the retail industry. While this may be greatly beneficial for the consumers, the situation is somewhat different for the suppliers. If there is one retailer for example who buys a television set for â‚ ¤150 and offers it to the market for â‚ ¤250 with price guarantee, then another retailer who happens not to have the buying power of the other retailer and buys the same set for â‚ ¤170 will have to set the price also at â‚ ¤250. The second retailer might want to undercut the first by setting a lower price, â‚ ¤240 for example, but the second retailer would have little to gain from this as price guarantee offered by the first retailer means that the first retailer would only either match the lower price or beat the lower price. This price cutting can go on all the way down to the purchase price of the second retailer beyond which it cannot go. This is a discounting game which the first retailer will always win because of the price guarantee it offers. In this way price guarantees ensure that there is no price cutting going on in the market and that customers always get the best possible deal. Legal implications of price guarantee Price collusion has become a greater threat than ever now that the internet is facilitating connectivity at an unprecedented level not only between buyers and sellers but also between sellers. So it has become easier than ever for the sellers to reach some sort of an agreement online and raise their prices simultaneously. Occurrences have been noted whereby sellers have been known to discuss their prices online and raise their prices the next day. Such price collusion is obviously anti-competitive and so illegal. Price matching can also raise issues of price collusion in a roundabout way. What might happen is that sellers might already be selling their products at a heightened price level and one seller might offer a price guarantee in one product category while another seller might offer a price guarantee in another product category. Thus sellers might be colluding to create their own niches in specific product categories. This impairs the market forces of supply and demand as the price setting mechanism and should become the focus of regulatory agencies to identify and regulate. Ethical implication of price guarantee According to the invisible hand theory, consumers demand for a lower price while suppliers ask for a higher price and accordingly adjustments take place and in the process an agreement is reached between consumers and suppliers whereby both the buyers and the sellers are buying and selling respectively at the same price. This is the underlying structure of the free market economy. However the element of price guarantees can strike at this very foundation of the free market economy. What happens is that price matching, for example, discourages the other sellers from lowering their prices as the seller offering the price guarantee will only lower its own prices accordingly. Thus the phenomenon of price guarantees can perpetuate high prices at the expense of product quality and manufacturing efficiency. Manufacturing efficiency results from the learning curve. As companies gain experience in manufacturing their products, there is a learning curve which makes their manufacturing operations more efficient. As a result, products become cheaper to produce. According to the laws of supply and demand, this would allow suppliers to lower their prices and sell more. Not so however when there is one seller in the market practicing price matching. That seller has a pact with the buyer that the buyer will never find a lower price elsewhere and that if the buyer does find a lower price, the seller will immediately either match the new lower price or beat it. As a result of this pact, all the buyers in the market will be rushing to that seller offering price guarantees rather than to the other sellers who are offering lower prices. Inasmuch as offering price guarantees implicitly chips away at the very foundations of demand and supply as the price-setting mechanisms, the act is clearly unethical. The use of price guarantees can be put to other unethical means as well. There have been several news items where shops offering price guarantees have been known to lure customers to their geographical sites where these same customers are then set upon by sale executives in order to make them purchase expensive items. Conclusion Whether or not buyers suspect price guarantees encouraging tacit price collusions, buyers prefer sellers who are offering price guarantees. This is especially so with the advent of the internet where price information is available at the click of a mouse. Inasmuch as price guarantees turn heads in the buyer community, price guarantees hold great benefits for the seller. By using price guarantees sellers no longer have to resort to online discounters to offer lower prices and can reach the customer directly. In spite of the anti-competitive issues that arise as a result of the implementation of price guarantees, these guarantees, ethically and legally practiced, can strengthen the flow of trade and commerce. BIBILIOGRAPHY Pindyck, Robert S., and Daniel L Rubinfeld. Microeconomics. South western college pub. 2007. Varian, Hal R. Microeconomic Theory. McGraw Hill/Irwin. 2005. Mankiw, N Gregory. Principles of Microeconomics. McGraw Hill/Irwin. 2005. Colander, David C. Microeconomics. McGraw Hill/Irwin. 2005. Nagle, Thomas T., and John Hogan. The Strategy Tactics of Pricing: A Guide to Growing More Profitably . South western college pub. 2007. Baker, Ronald J. Pricing on Purpose: Creating Capturing Value. McGraw Hill/Irwin. 2005. McConnell, Campbell R., and Stanley L Brue. Economics. South western college pub. 2007.

The Hundred years war Essay -- essays research papers fc

THE HUNDRED YEARS’ WAR   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  1337-1453  Ã‚  Ã‚  Ã‚  Ã‚   The Hundred Years War was the last great medieval war. It was a war not just between Kings, but lesser nobles were also able to pursue their own personal agendas while participating in the larger conflict. Future wars saw far less factionalism, at least on the scale found in medieval conflicts. The Hundred Years War was actually dozens of little wars and hundreds of battles and sieges that went on for over a century until both sides were exhausted. While neither side won in any real sense, the end result was that while there were two kingdoms at the beginning of the war, there were two nations at the end of it.   Ã‚  Ã‚  Ã‚  Ã‚  In 1337, most of the English nobility spoke French, although most knew enough English to deal with their subjects. When Duke William of Normandy conquered England in 1066, he did so as a French noble. But since Duke William had conquered a kingdom, he had become king of England while remaining duke of Normandy. Duke William also replaced nearly all the Anglo-Saxon aristocracy with French nobles. During the next two centuries, the French speaking English kings acquired even more property in France. Finally, in the 13th century, a particularly able French king took most of this land away from the English king. But by the early 14th century, two French provinces, Gascony and Guyenne, were still ruled by the English king, and in 1337 the French king Philip the 6th demanded that these provinces be returned to French control. The English king, Edward the 3rd , did not want to violate the feudal bonds that united all of Europe by defying Philip, his feudal overlord for t hose provinces. So Edward challenged Philip’s claim to the French throne, asserting that his own claim (which did in fact exist) was superior. Thus the war began, with Philip the 6th claiming the right to appoint French nobles as rulers of Gascony and Guyenne, and Edward the 3rd claiming that he was the rightful king of France and England.   Ã‚  Ã‚  Ã‚  Ã‚  There were other issues involved. England had major financial interests in the wool industry in Flanders (then a part of France) and France supported the Scots in their wars against England. Moreover, England had b... ...les' daughter. The son of this marriage (Henry the 6th) would be the king of France and England. It looked as though England had finally won. But the disinherited Dauphin continued to resist. Henry the 5th unexpectedly died in August 1422, followed in October by Charles the 6th , with the nine month old Henry the 6th not yet ready to receive the two crowns.   Ã‚  Ã‚  Ã‚  Ã‚  Despite the efforts of Henry the 5th's able brothers to hold things together. Joan of Arc came and went. The Burgundians turned on their English allies, and by 1453, the French, aided by these developments and the increasing professionalism of their army had driven the English from the Continent. This gave the English a few years to get ready for the War of the Roses, while the French took care of some internal problems and got ready for the first of many invasions of Italy.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Bibliography - Contamine, Philippe, War in the Middle Ages (1984) - WWW. TheHundredYearsWarHistoryHomePage.Com

Uol Past Year Paper

This paper is not to be removed from the Examination Halls UNIVERSITY OF LONDON AC3093 ZB (279 0093) BSc Degrees and Diplomas for Graduates in Economics, Management, Finance and the Social Sciences, the Diplomas in Economics and Social Sciences and Access Route Auditing and Assurance Friday, 18 May 2012 : 10. 00am to 1. 00pm Candidates should answer FOUR of the following EIGHT questions: TWO from Section A, ONE from Section B and ONE further question from either section. All questions carry equal marks.  © University of London 2012 UL12/0010 D01 PLEASE TURN OVER Page 1 of 6SECTION A Answer TWO questions from this section and not more than one further question. (You are reminded that four questions in total are to be attempted with at least one from Section B. ) 1. You have just been approached by the newly-appointed Senior Regulator for the financial services (including accounting and auditing) industry in a country which has previously had little or no regulation on the provision of financial information. The Regulator has said that his first priority is to improve the quality of annual financial statements which the major companies in the country publish.The Regulator has established working parties to examine improvements in the quality of accounting and financial reporting practices. Another working party has been established to examine the quality of audit field work. The Regulator tells you that he wants your working party to put forward proposals which will improve the quality of audit reporting. He is concerned that present practices allow individual auditors to report in their own way. This has led to confusion, since there are so many different styles of audit report. The Regulator believes that a standardised approach will reduce this confusion.He is aware that there are international auditing standards on auditing and asks you to examine the possibility of adopting an approach consistent with the international standards. He asks you to look at the following specific aspects of audit reporting: †¢ To whom the audit report is addressed †¢ A reference to the framework of accounting †¢ A reference to the framework of auditing †¢ Some discussion of what can be and what cannot be expected from an audit †¢ The style of opinion on the financial statements, and †¢ Any other issues you think might be relevant.Required (a) (b) Draft a report from your working party on the specific issues mentioned above. (15 marks) Draft an appendix to this report setting out the advantages and disadvantages of a standardised approach to audit reporting. (10 marks) UL12/0010 D01 Page 2 of 6 2. You are the audit partner of Lottolife, a leisure establishment which includes a bar and a restaurant open to the general public. The management consists of a senior manager and three assistant managers; all four are paid a salary with a profit-related bonus.Both the bar and the restaurant are dependent on casual workers who are paid an hourly rate in cash at the end of the week. To record the hours worked, each employee has to ‘clock in and clock out’ using a clock card inserted into a machine which records the time in and out. There is no other check on the accuracy of the recorded hours. Workers are hired after a short interview by one of the assistant managers who completes a form to record the details of the successful applicant. The company has a poor reputation as an employer and expects its staff to work long hours.Consequently employees tend not to stay very long. On resigning, an employee has to sign a form which is endorsed by the assistant manager and is then handed to the Payroll Department so that the employee’s last pay packet can be made up and the employee taken off the payroll. There are never enough applicants to fill the vacancies and almost no applicant is rejected. Both pay and staff morale are low. In an attempt to boost the pay and attract more and better staff, one o f the assistant managers has suggested paying a weekly bonus from the cash tips left by customers.The tips would be divided among the workers rather than being banked as part of the takings. There would be no record kept of the tips which would mean that the workers would not be taxed on their ‘bonus’. It also has a members-only club which is a licensed casino where various forms of gambling take place. Under the licensing rules only trained staff can be employed and these are reasonably well paid jobs. Occasionally if there is a staff shortage on the catering side in the casino, members of the bar and restaurant staff are brought in, given new uniforms and are instructed to help out.Technically this is against the gaming rules, but the casino management consider that if the breach is ever discovered by the authorities, the worst thing that might happen would be the casino having to pay a fine. They are aware however that it is possible that the licence could be withdra wn and the casino could be forced to close. Required (a) (b) Identify possible weaknesses in the control environment in Lottolife. (15 marks) Suggest various audit procedures which might be appropriate in the particular circumstances of Lottolife. (10 marks) UL12/0010 D01 Page 3 of 6 3.You have just been appointed auditor of Bruton’s Ltd, a small family-owned gentlemen’s tailors and clothes shop. It is based in the South-West of England where it has six shops in different towns. The clothes it stocks and sells are at the upper end of the price range, appealing to the wealthier customer. The company, like its customers is old-fashioned. In fact, the decor of the shops has not changed since the 1960s. The head of the family and major shareholder, John Bruton, is aged 86 and sees no reason to change what has for fifty years been a winning formula – a top quality service and a premium price.He dismisses the falling sales and lower profits as simply consequences of t he tough economic climate. The three other shareholders are Bruton’s sons, the youngest of whom is 53. The sons have tried to get their father to change strategy since they have seen similar companies in other regions increase their market share through the internet and through a radical make-over of their retail outlets. They accept that their plans will cost about ? 10m and they will need a bank loan to finance what is effectively a re-branding exercise.They believe, though they have not done a detailed analysis, that internet sales over the next three years would bring in enough cash to repay the loan and enough profit to cover loan interest. After that, there would be clear profit for about ten years until the next rebranding was needed. In addition, the leases on the shops are all going to expire in the next five years. These can be renewed but it will be costly as the premises are all in city centre locations which are highly sought after by companies in the food and dr inks industry.With insufficient cash reserves, Bruton’s would need further bank financing to cover the capital cost of renewing these long term leases. The sons are also urging their father to consider buying in cheaper clothes imported from Asia as way of boosting sales and profits. The father who is very patriotic has rejected this suggestion, choosing instead to stay with British-based suppliers who have served him well since he began in business. Bruton’s accounting system dates from the 1960s. It is mainly manual with sales staff making out a handwritten receipt for each sale.Cash is put through a till but there is no reconciliation of receipts and takings through the till. The shops do have credit card facilities but again there is no reconciliation of sales and card receipts. The main element of control is the presence of one of Bruton’s sons. Each is responsible for two shops which they attend on alternate days. This close supervision has seemed to work well until, Roger, the eldest son, had a heart attack and was unable to work for six months. During this time, his two brothers supervised the six shops visiting one every three days.Roger is now back at work though he only works reduced hours at one location. Required (a) (b) Identify the major elements of audit risk in Bruton’s Ltd. (15 marks) Explain the steps you would have taken before formally accepting appointment as auditor of Bruton’s Ltd. (10 marks) UL12/0010 D01 Page 4 of 6 4. You have just been appointed the Quality Assurance Partner in Raiffes & Co. , Chartered Accountants and Registered Auditors. You are currently reviewing a sample of the audit files of five audit clients.Your aim is to ensure that the quality of audit work at least matches and, if possible, exceeds the minimum standard required under the international auditing standards and UK legislation. You have made the following list of items which cause you concern: †¢ In Albany Ltd, the audi t team noted that although accurate inventory records had not been kept during the year, the year-end stock count was tightly controlled and a detailed review of gross profit margins suggested little chance of material error. On this basis the audit manager had recommended signing an unmodified opinion.In Boverton plc, a weakness in internal control had been detected early in the audit. The weakness concerned payroll and may have allowed overpayments to genuine staff and/or payments to fictitious staff. Because payroll is such a sensitive area, the audit team had done nothing more than note the weakness in the audit file, highlighting the issue for partner review. In Chirley plc, the company had failed to comply with the relevant financial reporting standard for pension costs. The matter is one of disclosure rather than measurement.The Finance Director simply will not accept that the standard is correct and insists that he is right. The recommendation from the audit team is to agree with the Finance Director since the accounting numbers are right and the firm should not risk upsetting a major client. In Dalton, a fraud involving the cashier had been discovered. The amount involved was immaterial to the financial statements. When the Finance Director was told about the fraud, he was unmoved, claiming that he knew about the fraud which had been going on since the man was first employed five years ago.The Finance Director said that he allowed the cashier to supplement his salary in this way since it was cheaper than giving him a pay rise. In Exeter Ltd, this was the first year of the audit appointment. The fixed asset register had not been maintained for the last five years meaning that it was impossible to assess from the records how long the assets had been in use. Total tangible fixed assets are material to the financial statements. The team had immediately stopped work on fixed assets concluding that the audit report would have to be modified on the grounds o f disagreement. †¢ †¢ †¢ Required (a) Evaluate the situation in each of the five cases and suggest an appropriate course of action in each including if necessary modifying the auditors’ report. (15 marks) Suggest steps which the firm should take to ensure that all its audits come up tot the appropriate standard. (10 marks) (b) UL12/0010 D01 Page 5 of 6 SECTION B Answer ONE question from this section and not more than one further question. (You are reminded that four questions in total are to be attempted with at least two from Section A. ) 5.Because audit time is not unlimited, sampling is a key component of any audit strategy. Explain the various factors which auditors consider when setting up their sampling plan. 6. Critically evaluate the purpose of an audit from the point of view of the readers of the auditors’ report. 7. You are required to write a general theory of auditing of financial statements. What concepts and assumptions would you include an d what purpose would each serve? 8. Critically evaluate the measures taken in the IFAC Code of Ethics to safeguard auditor independence. END OF PAPER UL12/0010 D01 Page 6 of 6