Parental Attachment and the Development of Self-Compassion Free Essays

McDonaldization of Society Essay

The book of George Ritzer, has taken certain components from Weber’s work and introduced a basic examination of the effect that is felt by the social basic change on human connection and character. As per the book, Ritzer claims that the cheap food business and its structure is answerable for the present hierarchical power and this procedure or justification has spread into the regular daily existences of the people and their connection levels. As has been characterized by Ritzer himself: †¦Mcdonaldalization,†¦. is the procedure y which the standards of the drive-through eatery are coming to command an ever increasing number of areas of American culture just as the world. (ritzer,1993:1) If one was to see the development of this establishment, the way that it has a great many outlets worldwide and is situated in suburbia, army installations, shopping centers. What's more, even the expressway trades present the degree to which our lives have been taken over by this procedure. It isn't just the cheap food chains which speak to this issue however even different chains, for example, those associated with Toys, Bookstores, papers and youngster care among a few others. There have been cases expanding in number-that the more up to date zones of business mastery are utilizing this procedure. Everything is taken care of and oversaw in a manner to control the discernments and attitude of individuals. There have been five predominant subjects which were delineated by Ritzer in his book which focus on the possibility of productivity, calculability, consistency, expanded control, and the substitution of human by non-human innovation. The first arrangements with the thought of proficiency and it is essentially deciphered as the utilization of means so as to arrive at an objective or point with minimal measure of time and exertion. The possibility of proficiency can be seen by the manner in which the individuals in various business or enterprises see it to be as it can vary for various business structures. This is seen as an advantage and preferred position to the client in all regards and structures. The various ways this is accomplished can be seen using the ATM machine, phone message, and drive-up window administrations serving of mixed greens bars and so forth which all take into account decreasing the time required for that business reason. The client probably won't know about this however in this procedure; he really directs different sorts of administrations and pays for them also which were accessible to him before on request. It may appear as a significant help however in actuality it is only a method of cutting time and expenses for the firm and expanding the expense for the client. It requires learning the use of these more current administrations, and so as to apply and utilize them the client needs to hold up under the additional expenses for these worth included administrations. Another subject which runs over is the way to go and idea of calculability. So as to characterize this idea, the expressions of Ritzer would be put to successful use: â€Å" this includes an accentuation on things that can be determined, checked , evaluated. Measurement alludes to a propensity to stress amount as opposed to quality. This prompts a feeling that quality is equivalent to certain, ordinarily (yet not constantly) huge amounts of things†. (Ritzer, 1994:142). There are a few models which can be utilized to clarify utilizing amount a portion of the cheap food contributions, for example, the Big Mac, Big Whopper, Wnedy’s Biggie suppers and so forth which all point to the way that quality has been adequately supplanted by amount. Another appropriate zone which goes to the notification of the peruser is the way that efficient assumes a vital job in this procedure also. There are more up to date and improved plans which take into account the food to be made in a lot shorter time and the microwave food items oblige the need of such time preservationist people. Another topic which is introduced viably is consistency. It is regarding the endeavor that is played by the endeavors that are made so as to structure our condition and consequently, shock can't have any impact on our reasonable nature. The individuals who act reasonably and utilize their rationale will consistently have a high ground as they would be decidedly ready ahead of time for any issues and issues that may come their direction. The client of this sort would anticipate a similar taste, quality and necessities that he got from one territory item to be applied somewhere else. The case of media outlets can be utilized in such manner as the crowd is made to water films upon motion pictures either in regards to a similar topic, spin-offs or even arrangement in regards to a similar issue. In this manner, a feeling of consistency has become a conspicuous element for our entire lives and we work by it. Regardless of whether it is heading off to the workplace from 9 to 5, going for a type of diversion on the ends of the week we do follow a course which pretty much is chosen and is subsequently, unsurprising. Mankind is being convention by the possibility of consistency and any deviation has become a wellspring of hazard. The other topic which was taken on by the writer of this book was control through the replacement of nonhuman for human innovation. In Ritzer’s own words: â€Å"these two components are firmly connected. In particular, substitution of human by nonhuman regularly situated towards more noteworthy control. The incredible wellspring of vulnerability and unconventionality in an excusing framework are individuals â€either the individuals who work inside those frameworks or the individuals who are served by them. †(Ritzer 1994:148) For the human per see, everything is arranged and accomplished for him before hand and he works as a unimportant faithful mechanization machine which works as requested by machine with no deduction for his sake being completed. If one somehow happened to take a gander at the various territories of one’s life, it could be seen that from the kitchen to the front room, we all utilize innovation somehow. The machines carry out the responsibilities for us and us being treated as unimportant handlers of them. According to the case of Ritzer: â€Å"the following stage in this advancement is to have the client do the scanning† Ritzer (1994: 150) This remark unmistakably demonstrates the way that the people have after some time permitted the machines to overwhelm them for this situation of overseeing and doing the work. The PC and machines have been acknowledged as the estimation models by which we evaluate ourselves and our aptitudes. What is being viewed as an advancement is that the human abilities and capacities are in effect quickly disintegrated in the reality of improvement and the people are only being utilized so as to encourage the procedures of the hardware. The last subject which was broke down and talked about by the book would be that of the nonsensicalness of discernment. This topic ridicules the discernment of these frameworks which are a wellspring of the pride of the proprietors of these item organizations. This book speaks to a view that whenever examined appropriately it could be seen that under these objective frameworks or supposed there lies an edge of silliness. In Ritzer’s own words: â€Å" most explicitly, silliness implies that discerning frameworks are preposterous frameworks. I imply that they deny their essential mankind, the human asset, of the individuals who work inside are served by them. (Ritzer, 1994:154) All of us have been casualties at various focuses at time when we have needed to stand by very long for the food, staple goods which make us question the soundness of the way that however more is being paid for the proficient - ness and adequacy of these frameworks, yet toward the end those very frameworks are being sabotaged by the substance of reasonability. We utilize the items and administrations which are planned for giving us better administrations and results just to give us not exactly wanted outcomes. The reliance increments of all on these very frameworks and basically, it turns into a simple snare as the people depend vigorously on these for their various purposes and points. In any case, this equivalent endless loop makes a far more atrocious impact as nature which is sued for the essential reasons for breathing is dirtied and influenced in various hindering manners. In Ritzer’s book: â€Å"the shared feast is our essential custom for urging the family to assemble each day. In the event that it is lost to us, we will need to create better approaches to be a family. It merits thinking about whether the common euphoria that food can give merits surrendering. (Visser, 1989:42, in Ritzer, 1994:156). The simple accessibility of readymade dinners and so on have made things substantially more simpler for the current age and consequently, various significant components which were available beginning have seen to blur. The world is getting intensely reliant on synthetic items and administrations which basically is causing it to lose its own singularity. The above piece of the paper viably talked about the components of the book and the accompanying paper would fundamentally dissect these subjects and thoughts. The writer of this book has introduced some very basic perspectives and comprehension of the different subjects. The creator presents an understanding that the human qualities are a superfluous zone which doesn't require investigation and what really requires consideration are those frameworks which are jeopardizing the humans’ capacity to think. Through his investigation, Ritzer can apply his standards to a wide scope of wonder which incorporates the financial and social angles too. What runs over is a disappointment so as to investigate the social measurements and however his examination is a social examination it yet flops in various manners. what is unmistakably required is a social point of view and so as to add to the regularizing position of Ritzer, certain significant zones, for example, the systems of opposition and basic viewpoints should be centered around too. One of the shortcomings which are inalienable in this book is the way that by speaking to McDonald as the worldview of McDonaldization the real advancement is discredited and subverted from numerous points of view. There comes acro

Cheap and Easy Delicious Student Dinners

Cheap and Easy Delicious Student Dinners The Best Students Dinners You Can Make The Best Students Dinners You Can Make Budget-friendly student dinners are vital The old cliche of ramen noodles and frozen vegetables as typical student dinners doesn’t have to be true for you if you know how and what to buy. Eating well is not just enjoyable, it is foundational to how you feel, and maximizes your cognitive functioning. Consuming high amounts of processed sugars, and an overall low-quality diet of packaged, processed foods is going to mess with your body and your mind’s ability to keep up with the day-to-day demands of university. If you are a university student, or are soon to be one, and you are worried about maintaining a healthy diet during your studies, below are some cheap and easy dinners for students that will nurture mind, body, and soul without decimating your wallet. Fresh pasta sauce Even if you consider yourself a sub-par chef, anyone can boil pasta noodles. Simply fill a pot with water, bring to a boil, fill with as many noodles you plan on eating (it’s always a good idea to make leftovers either for lunch the next day, or to eat again the following evening), making sure the noodles are covered by at least an inch of water, add a bit of salt, and simmer on medium for ten minutes. You can regularly check the noodles while you’re cooking them to make sure they come out al dente. Now the sauce. You can buy store-bought sauce in a jar, but that’s expensive (and typically not that great), or you can take half an hour and make enough fresh pasta sauce to last you for an entire week’s worth of meals. Take 5 tomatoes, ¾ teaspoon of salt, 2 tablespoons of olive oil, 1 tablespoon of tomato paste, half a garlic clove, 1 sprig of basil, and 1 bay leaf. This recipe will give you about 2.5 cups of pasta sauce (which should amount to around 4 meals). If you really want to economize, you can double, triple, or quadruple the batch and invest in some plastic storage containers which you can fill with sauce and place in the fridge for future consumption. Hearty soups A hearty homemade chicken soup is another essential item in the student dinners repertoire. This is something that can be made inexpensively, and which you can make a lot of. Soups are especially great during the cold months because comfort food always provides a nice emotional boost as well. To make homemade chicken soup, however, you will need a large soup pot. This might be something you request for a birthday, graduation, or an anniversary. Or you can quickly save enough money on grocery bills to repay the investment with just a few uses. To begin this meal, you’ll need to pick up a 3 pound roasted chicken from your local grocery store. Whole chickens are usually cheaper (pound-for-pound) than buying pre-cut parts like breasts, thighs, and legs because no labour costs have gone into preparing it. You will also need 4 halved carrots, 4 halved celery stalks, 1 haved large onion, salt and pepper (however much you deem necessary), and 1 teaspoon of chicken bouillon. All you have to do with this recipe is put the chicken and vegetables into the pot, cover with cold water, bring the water to a boil and simmer it (with the pot uncovered) until the meat falls off the bones, making sure to skim any foam off the top every once in a while. Then remove everything from the pot, strain the broth, remove any bones, dice the vegetables, add the salt, pepper, bouillon, chicken, and veggies to the strained broth, stir and serve. Homemade Tzatziki and pita Middle Eastern and Mediterranean dips and flatbreads are some of the tastiest, healthiest, easiest (if you know what you’re doing) student dinners on the planet, and tzatziki has to be at the top of the list. Most countries in North Africa, the Middle East, and the Mediterranean have some version of the yogurt-based dip, but you can’t go wrong with Greek Tzatziki. Best of all, you can eat off of the $15 worth of groceries it costs to make the dip for days. Tzatziki can be whipped up in around 15 minutes. To make it you’ll need one tub of thick, unflavoured greek yogurt, a lemon, a head of garlic, salt, pepper, olive oil, dill, and a cucumber. Olive oil is not cheap, but if you spend $10 on a bottle, it should last you a while. To begin, empty the tub of yogurt into a medium-sized mixing bowl. You will also need something to grate (the cucumber and the garlic). Grate half a cucumber using the largest holes on the grater. Place the cucumber into a couple of folded pieces of paper towel and then strain the water out by squeezing the mass together over the sink. Once sufficiently drained (you don’t want your tzatziki full of water), add the grated cucumber to the yoghurt. Then at 4 cloves of grated garlic (or more if you like garlic), at least two tablespoons of dill (or more if you like dill), grate one teaspoon of lemon zest, squeeze in juice from the entire lemon, add salt and pepper to taste, a tablespoon of olive oil, mix very well and set in the fridge to chill (or eat at room temperature if you’re hungry). You can pick up a package of 8-10 pitas in the bakery section at your grocery store for a few dollars. Learning to make, and keep to a food budget are two skills you will invariably learn while at university. Eating well should be a priority, and you don’t need to break the bank to put together meals that will fuel you, be a joy to eat and make, and won’t eat up hours of your time preparing. If you find yourself pressed for time, and have reverted to the old cliche student dinners mentioned at the beginning of this article, contact Homework Help Global and let one of our professional academic essay writers help lighten the load while you refuel properly. References: Furneaux, L. (2016). “Five Steps to Eating Well at University.” Times Higher Education. Retrieved from: student-blog-five-steps-eating-well-university Hart, M. (2018). “How to Cook Pasta Perfectly (Because You’re Probably Doing it Wrong).” Greatist. Retrieved from: how-to-cook-pasta Selhub, E. (2015). “Nutritional Psychiatry: Your Brain on Food.” Harvard Medical School. Retrieved from: nutritional-psychiatry-your-brain-on-food-20151116862 Tannis, D. (2018). “Quick Fresh Tomato Sauce.” New York Times. Retrieved from: 1017650-quick-fresh-tomato-sauce Cheap and Easy Delicious Student Dinners The Best Students Dinners You Can Make The Best Students Dinners You Can Make Budget-friendly student dinners are vital The old cliche of ramen noodles and frozen vegetables as typical student dinners doesn’t have to be true for you if you know how and what to buy. Eating well is not just enjoyable, it is foundational to how you feel, and maximizes your cognitive functioning. Consuming high amounts of processed sugars, and an overall low-quality diet of packaged, processed foods is going to mess with your body and your mind’s ability to keep up with the day-to-day demands of university. If you are a university student, or are soon to be one, and you are worried about maintaining a healthy diet during your studies, below are some cheap and easy dinners for students that will nurture mind, body, and soul without decimating your wallet. Fresh pasta sauce Even if you consider yourself a sub-par chef, anyone can boil pasta noodles. Simply fill a pot with water, bring to a boil, fill with as many noodles you plan on eating (it’s always a good idea to make leftovers either for lunch the next day, or to eat again the following evening), making sure the noodles are covered by at least an inch of water, add a bit of salt, and simmer on medium for ten minutes. You can regularly check the noodles while you’re cooking them to make sure they come out al dente. Now the sauce. You can buy store-bought sauce in a jar, but that’s expensive (and typically not that great), or you can take half an hour and make enough fresh pasta sauce to last you for an entire week’s worth of meals. Take 5 tomatoes, ¾ teaspoon of salt, 2 tablespoons of olive oil, 1 tablespoon of tomato paste, half a garlic clove, 1 sprig of basil, and 1 bay leaf. This recipe will give you about 2.5 cups of pasta sauce (which should amount to around 4 meals). If you really want to economize, you can double, triple, or quadruple the batch and invest in some plastic storage containers which you can fill with sauce and place in the fridge for future consumption. Hearty soups A hearty homemade chicken soup is another essential item in the student dinners repertoire. This is something that can be made inexpensively, and which you can make a lot of. Soups are especially great during the cold months because comfort food always provides a nice emotional boost as well. To make homemade chicken soup, however, you will need a large soup pot. This might be something you request for a birthday, graduation, or an anniversary. Or you can quickly save enough money on grocery bills to repay the investment with just a few uses. To begin this meal, you’ll need to pick up a 3 pound roasted chicken from your local grocery store. Whole chickens are usually cheaper (pound-for-pound) than buying pre-cut parts like breasts, thighs, and legs because no labour costs have gone into preparing it. You will also need 4 halved carrots, 4 halved celery stalks, 1 haved large onion, salt and pepper (however much you deem necessary), and 1 teaspoon of chicken bouillon. All you have to do with this recipe is put the chicken and vegetables into the pot, cover with cold water, bring the water to a boil and simmer it (with the pot uncovered) until the meat falls off the bones, making sure to skim any foam off the top every once in a while. Then remove everything from the pot, strain the broth, remove any bones, dice the vegetables, add the salt, pepper, bouillon, chicken, and veggies to the strained broth, stir and serve. Homemade Tzatziki and pita Middle Eastern and Mediterranean dips and flatbreads are some of the tastiest, healthiest, easiest (if you know what you’re doing) student dinners on the planet, and tzatziki has to be at the top of the list. Most countries in North Africa, the Middle East, and the Mediterranean have some version of the yogurt-based dip, but you can’t go wrong with Greek Tzatziki. Best of all, you can eat off of the $15 worth of groceries it costs to make the dip for days. Tzatziki can be whipped up in around 15 minutes. To make it you’ll need one tub of thick, unflavoured greek yogurt, a lemon, a head of garlic, salt, pepper, olive oil, dill, and a cucumber. Olive oil is not cheap, but if you spend $10 on a bottle, it should last you a while. To begin, empty the tub of yogurt into a medium-sized mixing bowl. You will also need something to grate (the cucumber and the garlic). Grate half a cucumber using the largest holes on the grater. Place the cucumber into a couple of folded pieces of paper towel and then strain the water out by squeezing the mass together over the sink. Once sufficiently drained (you don’t want your tzatziki full of water), add the grated cucumber to the yoghurt. Then at 4 cloves of grated garlic (or more if you like garlic), at least two tablespoons of dill (or more if you like dill), grate one teaspoon of lemon zest, squeeze in juice from the entire lemon, add salt and pepper to taste, a tablespoon of olive oil, mix very well and set in the fridge to chill (or eat at room temperature if you’re hungry). You can pick up a package of 8-10 pitas in the bakery section at your grocery store for a few dollars. Learning to make, and keep to a food budget are two skills you will invariably learn while at university. Eating well should be a priority, and you don’t need to break the bank to put together meals that will fuel you, be a joy to eat and make, and won’t eat up hours of your time preparing. If you find yourself pressed for time, and have reverted to the old cliche student dinners mentioned at the beginning of this article, contact Homework Help Global and let one of our professional academic essay writers help lighten the load while you refuel properly. References: Furneaux, L. (2016). “Five Steps to Eating Well at University.” Times Higher Education. Retrieved from: student-blog-five-steps-eating-well-university Hart, M. (2018). “How to Cook Pasta Perfectly (Because You’re Probably Doing it Wrong).” Greatist. Retrieved from: how-to-cook-pasta Selhub, E. (2015). “Nutritional Psychiatry: Your Brain on Food.” Harvard Medical School. Retrieved from: nutritional-psychiatry-your-brain-on-food-20151116862 Tannis, D. (2018). “Quick Fresh Tomato Sauce.” New York Times. Retrieved from: 1017650-quick-fresh-tomato-sauce

Managing Financial Principles And Techniques Conducting Operational Audits - Free Essay Example

Sample details Pages: 11 Words: 3423 Downloads: 5 Date added: 2017/06/26 Category Finance Essay Type Analytical essay Did you like this example? The financial statements are prepared for the purpose of presenting a periodical review or report of the progress made by the concern. It shows the  µstatus of the investment in the business and result achieved during the accounting period. Financial Statements refer to at least two statements which the accountant prepares at the end of a given period. These statements are Profit and Loss Account (Income Statement) and Balance Sheet (Position Statements).The purpose of Profit and Loss Account is to ascertain the net result of the training activities (i.e. profit or loss).Balance Sheet is prepared to show the financial position of the business as on a particular date. Don’t waste time! Our writers will create an original "Managing Financial Principles And Techniques Conducting Operational Audits" essay for you Create order Definitions According to John N Mayer, The Financial Statements provide a summary of the accounts of a business enterprise, the Balance Sheet reflecting the assets and liabilities and the income statement showing the results of the operations during a certain period. According to Smith and Ashburne, Financial as the end product of financial accounting is a set of financial statements, that purport to reveal the financial position of the enterprise, the result of its recent activities, and an analysis of what has been done with earnings ´. As per the definition financial statements are the outcome of preparing financial accounts and these statements reveal financial position and profitability of the concern and the utilization of retained earnings. Thus, financial statements include: Profit and Loss Account Balance Sheet Statement of Retained Earnings Fund Flow Statements Cash Flow Statement Certain Schedules Nature of Financial Statements The financial statements are prepared on the basis of recorded facts. The facts are recorded in monitory terms. The statements are prepared for a particular period and the transactions are recorded in a chronological order. The American Institute of Certified Public Accountants states the nature of financial statements as,  ³Financial statements are prepared for the purpose of presenting a periodical review of report on progress by the management and deal with the status of investment in the business and the result achieved during the period under review. They reflect a combination of recorded facts, accounting principles and personal judgments. The following points explain clearly the nature of financial statements: Recorded Facts This refers to the data taken out from the accounting records. The original cost or historical cost is the basis of recording various transactions. The financial statements do not disclose such facts as are not recorded in the accounting books whether or not such facts are material. Accounting Conventions While preparing financial statements certain accounting conventions are followed. E.g. Stock is valued at cost price or market price is lower, valuing fixed asset at cost less depreciation, etc. Personal Judgment Although concepts and conventions provide a good guideline to the accountant for arriving at a decision as to how much should be charged to the Profit and Loss Account of the year and how much should be carried forward to the next year as unexpired costs, the applications of these concepts and conventions depend on the personal judgment of the accountant. Postulates The accountant makes certain assumptions while making accounting records. One of these assumptions is that enterprise is treated as a going concern; similarly, he has to use other postulates like business entity concept, money measurement concept etc. ANALYSIS OF FINANCIAL STATEMENT The financial statements provide rich information about the operational result of a business unit and much can be learnt from a careful examination of these statements. Financial statements are prepared primarily for decision making. The statements are not an end in them, but are useful in decision making. Financial analysis is the process of determining the significant operating and financial characteristics of a firm from accounting data. The profit and loss account and balance sheet are indicators of significant factors-Profitability and Financial soundness. DEFINITIONS Metcalf and Titard: Analysis of financial statements is a process of evaluating the relationship between component part of a financial statement to obtain a better understanding of a firms position and performance. Myers: Analysis of financial statements is largely a sound of relationships among the various financial factors in a business as disclosed by single set of statements, and a study off the trend of these factors as shown in a series of statements ´. OBJECTIVES OF FINANCIAL ANALYSIS The following are the main objectives of the financial analysis of financial statements: 1. 2. 3. 4. 5. 6. 7. 8. To estimate the earning capacity of the firm. To gauge the financial position and financial performance of the firm. To determine the long term liquidity of the funds. To judge the solvency of the firm. To determine the debt capacity of the firm. To decide about the future prospects of the firm. To know the progress of the firm. To measure the efficiency of operations. TYPE OF FINANCIAL ANALYSIS Distinction between the different types of financial analysis can be made either on the basis of material used for the same or according to the modus operandi of the analysis or the object of the analysis. The following chart will give a snap-shot view of it. TYPE OF FINANCIAL ANALYSIS According to Material used According to modus operandi According to objectives of analysis External Analysis Internal Analysis Horizontal Analysis Vertical Analysis long term Analysis Short term Analysis 1. External Analysis External Analysis of financial statements is made by those who do not have access to the detailed accounting records of the company, i.e. banks, creditors and general public. 2. Internal Analysis Such analysis is made by the finance and accounting department to help the top management. These people have direct approach to the relevant financial records. 3. 3. Horizontal Analysis When the financial statements for a number of years are reviewed and analyzed, the analysis is called  ³horizontal analysis ´. 4. Vertical Analysis When ratios are calculated from the balance sheet of one year, it is called vertical analysis 5. Long term Analysis In long term analysis the fixed assets, long term debt structure and the ownership interest is analyzed. 6. Short term Analysis It is mainly concerned with the working capital analysis. The current assets and current liabilities are analyzed and cash position of the concern is determined. Performance Auditing What Does Performance Audit Mean? An audit performed on an asset manager by an outside accounting firm to verify that the performance figures shown to the public on marketing materials represent the true aggregate results of the firms clientele. Appraisal of how a particular activity is carrying out the companys policies and procedures. Such review may cover any activity within a department, division, or local area. A performance audit can be a review of a program to assure that it is satisfying its objectives. The program may apply to management and accounting procedures, guidelines, or policies. The performance audit may take into account the anticipated benefits of a program relative to the actual performance. Also relevant may be the costs and time associated with the activity. A report of managements abilities is typically prepared to meet particular goals. Included in the report are measures of the effectiveness of internal controls and efficiency of procedures and processes. The performance audit may be initiated by the organization or by external interested parties. However, the performance audit is not performed as a means to attest to the financial records and statements of the company. An example of a performance audit is how certain work routines are being conducted. Performance auditing: a powerful management practice to enhance performance in your organization Because we are in a dynamic environment, we have got new people, new technology, a new marketplace, new competitors and new regulations, we need to be very vigilant about the fundamentals of this business. And that is a role performance auditing plays; the ability to collect information and impart that knowledge on processes and to do it constantly through all of this change (Duane Ackerman, CEO, BellSouth Corporation; source IIA wesbite) What is performance auditing? Performance audits are short term assignments, usually two or three week long, sometimes more conducted internally within the organization in order to address key issues that may impact performance as well as recommend solutions. Experts usually describe performance auditing also called operational auditing as a management tool to provide managers with reasonable assurance that their organization will achieve its objectives. Although they represent a valuable service to managers in an increasingly complex environment, performance auditing is a delicate process which should be conducted carefully in cooperation with employees at various levels of the organization if it wants to really achieve a value adding contribution to the organization. Performance auditing also reflects the commitment of management to maintain a good internal governance system of the firm to the benefit of its stakeholders. It is extensively used by large companies as a common practice to tackle with the increasing complexity of their worldwide operations and necessary decentralized organizational models. If you are asked to conduct a performance audit within your organization you will need to: develop a proactive communication in order to install a good climate for cooperation, carefully define the scope and objectives of the assignment; develop a top-down approach for understanding risks and processes, find an appropriate level for gathering evidence and documenting your work in order to support your findings communicate findings in a proactive manner in order to enhance empowerment of employees For this you will need to rely on methodologies and tools; this workshop will provide you with the necessary skills and deliverable templates to carry out performance audits successfully; it will give you the opportunity to share experience with professionals who have led operational audits and experienced the many pitfalls you will need to avoid. Introducing performance auditing in organizations: benefits and challenges ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ How do organizations react to problems and find solutions ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Measuring performance and monitoring: fundamentals ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Latest trends and developments in the practice of operational auditing ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Performance auditing in the social market economy in China Conducting Operational Audits Step 1: Communication Developing a positive mindset around the audit ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Understanding expectations from the commissioner of the audit ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Defining your role and game rules Step 2: Planning Defining the scope and objectives ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Recruiting the team ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Carrying out the preparation works Step 3: Building the performance audit framework What the successful approach to auditing? ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Understanding the activities to be audited ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Identifying objectives, processes and controls ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Risk scoring ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Defining the key priority areas for the audit Step 4: Fieldwork Collecting information ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Conducting interviews ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Testing ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ How to deal with IT controls? Step 5: Communicating audit findings Writing audit reports ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Oral communication ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ The auditors behaviour Long-term perspective: continuous auditing and knowledge management in the modern firm Enhancing a risk culture within your organization ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Internal governance a competitive advantage ÃÆ' ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒâ€šÃ‚ ¢ Role of internal audit Financial Ratio Analysis: In order to make detailed financial analysis it is necessary to consider the trends in key figures over a number of years. Most important and interesting trends are: Sales, profit, Net assets and dividends. Most of the information on which the financial analysis is based is provided in the organisations Income statement and balance sheet. (Barry Elliott Jamie, august 2007). Methods of Ratio Analysis: Time Series analysis Cross-sectional analysis Time Series Analysis: Time-Series analysis evaluates performance over time. It allows to analyse trends over a number of years and to examine the way in which performance may have changed over time. For instance time series analysis can make by comparing any companys performance for two or more than two years i.e. 2007 and 2008. Cross-Sectional Analysis: Cross sectional analysis allows for comparison with the industry average or with competitors at a single point in time. This comparison allows a judgement to be made about the firms position within the industry. For instance to make a comparison of any companys performance against its rival (competitor) for the same year. E.g. Shall Companys ratios are compared with British Petroleum Company. (Both are in same industry and same business). Types of Financial Ratios: Following are the different types of financial ratios Liquidity Ratios Profitability Ratios Activity Ratios Solvency/Coverage Ratios Liquidity Ratios: Liquidity ratios assess companys ability to pay off its  short-terms debts obligations.   Generally, the higher the value of the ratio, the  larger the margin of safety  that  the company possesses to cover short-term debts. A  companys  ability to turn short-term assets into cash to cover debts is of the utmost importance when creditors are seeking payment. Bankruptcy analysts and mortgage originators frequently use the  liquidity ratios to determine  whether a company will be able to continue as a going concern. Ratio Name Formula Result Current Ratio Current Asset / Current Liabilities Higher Answer is Favourable Quick Ratio (Current Asset Inventories) / Current Liabilities Higher Answer is Favourable Absolute Quick Ratio (Current Asset- (Inventories + debtors) )/ Current liabilities Higher Answer is Favourable Working Capital Current Asset Current Liabilities Higher Answer is Favourable Profitability Ratios: Measures  that indicate how well a  firm  is performing in  terms  of its  ability  to generate  profit Formulae of some of the  common  ratios are as follows: Book Value Per share: Total common (ordinary)  equity   Number of common (ordinary)  shares  issued and outstanding. Dividends Per  Share: Dividends  paid   Number of common (ordinary) shares issued and outstanding. Earnings Per Share: (Net income  -  preferred stock  or preference share  interest) Number of common (ordinary) shares issued and outstanding. Gross profit  percentage: Total  cost of sales  in a  period  x 100 Total  sales revenue  for that period. Net income percentage: Net income for a period x 100 Total  sales  revenue  for that period. Operating profit percentage:  Earnings before interest and taxes (EBIT)  in a period x 100 Total sales revenue in the same period. Return On Common equity: (Net income for a period Dividends) (Common equity   Preferred stock). Return On Investment: Net income   Total assets. Activity Ratio: An indicator of how rapidly a firm converts various accounts into cash or sales. In general, the sooner management can convert assets into sales or cash, the more effectively the firm is being run. Solvency Ratio: One of many ratios used to  measure a companys ability to meet long-term obligations. The solvency ratio measures  the size of  a companys after-tax  income, excluding non-cash depreciation expenses, as compared to the firms total debt obligations. It provides a measurement of how likely a company will be to continue meeting its debt obligations. The measure is usually calculated as follows: Companies Introduction an institution created to conduct business; he only invests in large well-established companies; he started the company in his garage small military unit; usually two or three platoons the state of being with someone; he missed their company; he enjoyed the society of his friends organization of performers and associated personnel (especially theatrical); the travelling company all stayed at the same hotel caller: a social or business visitor; the room was a mess because he hadnt expected company Types of Companies There are following two types of companies Private Limited Companies Public Limited Companies Private Limited Companies Type of  incorporated  firm which offers  limited liability  to its  shareholders  but which  places  certain  restrictions  on its  ownership These restrictions are spelled out in the  firms  articles of association  or  by laws  and are meant to prevent any  hostile takeover  attempt. The major restriction are: (1)  stakeholders  (shareholders) cannot  sell  or transfer  their  shares  without  offering  them first to the other stockholders for  purchase, (2) stockholders cannot offer their shares or  debentures  to the general public over a  stock-exchange, (3) number of stockholders cannot exceed a fixed figure (commonly 50). Public Limited Companies Incorporated,  limited liability  firm  whose  securities  are traded on a  stock exchange  and can be bought  and  sold  by anyone.  Public companies  are strictly regulated, and are  required  by  law  to publish  their complete and true  financial position  so that  investors  can determine the true worth  of its  stock  (shares). Also called  publicly held company. Accounting Ratios for Nokia Corporation Ltd For the year 2008 Liquidity Ratios Current Ratio Current Assets / Current Liabilities X 100 24470 / 20355 X 100 120% Absolute Liquid Ratio Cash + cash Equivalents / Current Liabilities X 100 6820 / 20355 X 100 33.5% Quick (Acid Test) Ratio Current Assets inventories / Current Liabilities X 100 21937 / 20335 X 100 107.8% Profitability Ratios GP Margin Ratio Sales CGS / Sales X 100 17373 / 50710 X 100 34.26% Net Profit to net sales ratio Net Profit / Net Sales X 100 4970 / 50710 X100 9.8% Earning Per Share Ratio Net Profit Payable / Number of shares 3988 / 1000 3.988 Per share Solvency (Coverage) Ratios Debt to Total Asset Ratio Total Debts / Total Assets X 100 20355 / 39582 X 100 51.42% Activity Ratios Primary Activity Ratios Debtor turnover ratio Net credit sales / Avg. Debtors 50710 / 10322 4.91 Note: All the sales are assumed as credit sales Inventory turnover Ratio CGS / Avg. Inventory 33337 / 2704.5 12.32 Asset turnover Ratio Sales / avg. total assets 50710 / 241670.5 0.21 Supplementary Activity Ratios Avg. Collection Period 365 / Debtors turnover ratio 365 / 4.91 74.33 days Inventory Conversion Period 365 / Inventory turnover ratio 365 / 12.32 29.62 ~ 30 days Accounting Ratios for Nokia Corporation Ltd For the year 2007 Liquidity Ratios Current Ratio Current Assets / Current Liabilities X 100 29294 / 18976 X 100 154.37% Absolute Liquid Ratio Cash + Cash Equivalents / Current Liabilities X 100 6850 / 18976 X 100 36.1% Quick (Acid Test) Ratio Current Assets inventories / Current Liabilities X 100 26418 / 18976 X 100 139.23% Profitability Ratios GP Margin Ratio Sales CGS / Sales X 100 17304 / 51058 X 100 33.9% Net Profit to net sales ratio Net Profit / Net Sales X 100 8268 / 51058 X100 16.2% Earning Per Share Ratio Net Profit Payable / Number of shares 8268 / 1000 8.268 Per share Solvency (Coverage) Ratios Debt to Total Asset Ratio Total Debts / Total Assets X 100 18976 / 37599 X 100 50.47% Activity Ratios Primary Activity Ratios Debtor turnover ratio Net credit sales / Avg. Debtors 51058 / 8544 5.97 Note: All the sales are assumed as credit sales Inventory turnover Ratio CGS / Avg. Inventory 33754 / 2210 15.27 Asset turnover Ratio Sales / avg. total assets 51058 / 30108 1.7 Supplementary Activity Ratios Avg. Collection Period 365 / Debtors turnover ratio 365 / 5.97 61.13 days Inventory Conversion Period 365 / Inventory turnover ratio 365 / 15.27 23.9 ~ 24 days Ratio Analysis SN Ratios 2008 2007 01 Current ratio 120% 154.37% 02 Absolute Liquid Ratio 33.50% 36.10% 03 Quick ratio 107.80% 139.23% 04 GP Margin Ratio 34.26% 33.90% 05 Net Profit to net sales ratio 9.80% 16.20% 06 Earning Per Share Ratio 3.988 per share 8.268 per share 07 Debt to Total Asset Ratio 51.42% 50.47% 08 Debtor turnover ratio 4.91 5.97 09 Avg. Collection Period 74.33 days 61.13 days 10 Inventory Conversion Period 29.62 days 23.9 days 11 Inventory turnover Ratio 12.32 15.27 12 Asset turnover Ratio 0.21 1.7 The current ratio of the company shows that company have enough current assets to repay its all the current liabilities which shows that company is in good condition but not enough good as it was in 2007 The absolute liquid ratio shows that company has 34.26% highly liquid assets to repay its current liabilities. This shows bad impact of the company. Although company has more liquid assets in 2007 to clear its liabilities this shows that companys performance is going worse day by day. The quick ratio shows that company have enough funds available to repay its current liabilities. This is good sign for investors. But as we compare it with ratios of previous two years it shows that it is also decreasing. Company has not enough funds available as they were available in 2007. The GP margin ratio shows that our gross profit is 34.26% of total sales. This is increasing with the increase of sales. As we compare GP margin ratio of last three years, we see that GP margin is in very good in 2008. This attracts the investors. The NP to Net Sales ratio shows that the margin of net profit of total sales is 9.8% is quiet low as compared to previous two years. This shows that company has increased it administrative and marketing expenses this year. The share holders of the company are not getting enough earning this year as much as they have earned in previous years. This makes investors to withdraw their investment from business. And business goes down without having investment. The Debts to total assets shows that the company has 2 assets to repay its 1 Liability or debts. The company is in good position to clear its debts. As we compare it with past two years the company was in better condition. Company increased it debts this year. The debtor turnover ratio shows that we have made 4.91 times credit sales than avg. debtors. In past years company made more credit sales than this year. It means company prefer to make more cash sales. The avg. collection period shows that company recovers debts from customers in 74.33 days. As we compare this with last two years than we come to know that company recovered its debts in fewer periods than this. It means company made soft debts recovery policies. The inventory conversion period shows that company converts it stock/inventory into sales in 29.62 days. But in previous years company took 23.9 days and 21.19 days to convert its stock into sales. This year company took more time for conversion into sales. This means that company policies need urgent attention.

Why so minorities in us prisons Free Essays

There are a majority of minorities in the U. S. Prisons because of lack of education, low or falling wages, and low parental or family guidance, parents being incarcerated as they were child and poor conditions after they have been released from Jail or prison. We will write a custom essay sample on Why so minorities in us prisons or any similar topic only for you Order Now These are the top few reasons for the large numbers of minorities in the prison population. Many have disagreed on these findings, but three researchers at Princeton University have concluded that these are the primary causes with the high population of minorities in the U. S. Prisons and Jails. According to Bruce Western, Meredith Clambake and Jake Responded during the asses through asses at least two- thirds of the population of criminals were placed in state or federal prisons for a felony conviction with a sentence of a year or maybe even longer depending on the crimes the inmates have committed. Between these years the rate in population averaged about one hundred to one hundred thousand of the U. S. Population to 470 prisoners per the population of one hundred thousand in 2001. The gap continued to grow between the rich and poor and had affected the admission rate because of he increasing crime offenses being committed among the low income men†. Jacobs Helms 1996)(Greenberg Western 2001). When Western and his colleagues continued their work they found out that in 2009 the ratios for the minorities against Caucasians was sufficiently much higher than average. African- Americans were almost seven times higher than that of the Caucasian males . (4,749 African-Americans v. 708 Caucasians). The ratio of Hispanics compared to Caucasians was more than 2. 5 times higher (1,822 Hispanic males v. 08 Caucasian males). The female ratios are much lower than the males but are still found in the population of minorities housed in the Jails and prisons throughout the United States. The numbers for the African-American females rated 3. 5 times higher than the Caucasian females housed in the prison population. (333 African-Americans v. 91 Caucasian females) and the Hispanic females are 1. 5 times higher than the Caucasian females within the general prison population. (142 Hispanic females v. 91 Caucasian females). These numbers are calculated by per 100,000 general population throughout the states Jails and prisons in the United States. The next stages of their research inducted was of the different labor markets or employment status of the minorities throughout the general population housed in the Jails and prisons throughout the United States. The labor markets have a big influence on the high rate of imprisonment in two ways: the dramatically falling of their wages and Job opportunities and this increases the crime offenses and rates at the bottom of the economic ladder and this ends up generating the higher arrest rates, convictions and prison admissions throughout the United States. Western Petit 2001) When this happened in the asses through the asses most African Americans turned to rug dealing and other crimes to compensate for the loss in income and Job opportunities. Western and Petit observed with their research that males of both ethnicities that had stable sector Jobs where the work is consistent, routine and monitored often commit less crimes compared to those of the secondary labor market where employ ment is irregular all the time and isn’t reliable. When the wages and employment rates are low it sometimes leads to crime indirectly by undermining the bonds between family members and neighbors. During the years 1967 through 1998 youth homicides were weakly related to income inequality and reliably related only to unemployment rates among Caucasians but not for the African Americans. Messier, Rarefaction and McMillan (2001) When Western conducted ethnographic research he has identified entrepreneurial gangs as the key sources of economic opportunities for the young males throughout the urban communities characterized by the chronically high rates of unemployment. One of Westerns colleagues Bourgeois in 1996 conducted research that the Hispanic drug gangs view the sales and distribution of illegal drugs to help the depleted economic opportunities in their inner cities in which they live. With Western and his colleagues this can be stated that the evidence of the young men in the poor urban neighborhoods resorted to drug dealing and other crimes such as rape, robbery, homicide , murder and other such crimes to help compensate the funding they have lost due to the low labor markets of the asses. With the conclusion of this information Western and his colleagues found out that due to lack of Job opportunities the inmates often resorted to other means of getting income that are most of the time found in either poorly stricken neighborhoods that don’t have a lot of Jobs for the offenders or due to the inmates arrest history that prevents them from being hired or rehired in Jobs they had obtain before they were placed into the system. The next part of Western and his fellow colleague’s research was that they conducted several theories whether or not parental or family guidance or influence had anything to do with the high imprisonment rates of the minorities that are placed into the Jails or prisons throughout the United States. When Western and his colleagues were conducting their research they had done a survey on several of the minority inmates that either had single parents or both parents at home with them before being incarcerated. With Western findings he also stated that â€Å"when there are families with two parents they can monitor their children’s activities and help keep them from straying toward the peer networks that often lead to crimes for delinquency. Families that have only one parent often struggle with the falling wages and employment rates and their children often end up committing crimes with high levels of violence to help their parents make amends for their loss of income and they also didn’t have that parent guidance or supervision to help them from straying towards the crime offenses. † Western and his colleagues also conducted more research in this topic on whether the parents being incarcerated had anything to do with this high number of minorities being in the prisons or Jails throughout the United States. Their findings were supported by the findings of other researchers studying the same topic. In 1995 researcher Nancy G. La Veggie and her colleagues of the Urban Institute Justice Policy Center did a study on thirty-six children of incarcerated parents and found that the results of the parents being incarcerated often caused chronic sleeplessness, difficulties concentrating and high rates of depression. One other study that was conducted during this time being showed sixteen percent of children with parents behind bars often developed temporary school phobias that would lead to the children not willing to attend school for six or more weeks following their parents being place into Jail or prison. The children also had a tendency of developing emotional responses that would eventually build and develop into long-term reactive behaviors, coping patterns and possibly even criminal activity. When Nancy and her colleagues finished their research they were able to determine that with at least one aren’t being incarcerated presents a unique factor for the children of the age of 10 or lower made them have anti-social or delinquent behaviors that would lead them to eventually committing crimes and being placed into Jails and prisons. So with this research it shows the repeating factors that some kids end up eventually following their parent’s footsteps and will be eventually placed into the system. They also showed us that it is a never ending cycle starting with the parents and eventually going to the children. These are why Western and his colleagues believed that with owe parental control or guidance played a huge factor. According to the 1997 survey conducted of the inmates housed in the state and federal prisons and Jails throughout the United States. Western and his colleagues found out that on average the inmates averaged less than eleven years of schooling compared to more than the thirteen years of schooling among the men under the age of forty in normal everyday society. Western ; Petit 2005). Most of the correctional facilities find out that the imprisonment rate for African Americans is seven times higher than those of the Caucasians. With this being said African American and Caucasian high school dropouts are five times more than likely to go to prison or Jail at a year’s time compared to the men from both ethnicities that have completed school. Due to the c ombination of racial and educational inequality affects the young African American male dropout more than the Caucasian male dropout. Western Petit estimated that one in six African American dropouts was incarcerated in state and federal prisons each year starting in the asses. In 2001 one percent of college educated African Americans were incarcerated in prisons throughout the United States. By 2008 Western and his colleague’s surveys read that thirty-five percent of African-American children between the grades seventh through twelfth have been suspended or expelled at some point throughout their schooling careers compared to the twenty percent of Hispanics and the fifteen percent of Caucasian men. With the increasing crime rates in the poor urban neighborhoods provides the explanation that the rising rates of incarceration affected the young minority men and women that had little to no schooling at all which is why there are so many minorities in the orisons or Jails throughout the United States. The effects of incarceration on the life chances of inmates are profoundly detrimental. How to cite Why so minorities in us prisons, Papers

Vita Nostra Review Essay Example

Vita Nostra Review Paper Essay on Vita Nostra I probably broke up in the opinion of most who read this book, but I did not like it. More than half of the book is whipping up the atmosphere and intimidation of the characters and the reader, and I must say it is done professionally, psychologically accurate, but somehow very much odnoobrazno.Nakonets begins to take shape and the idea -. sverhvozmozhnosti, their development and the cost of their acquisition On the background of dull-depressive atmosphere of the book looks somewhat dissonant main character, the inner world of the MDM, the authors examine in detail and with knowledge of the matter, only Now heroine herself more like a textbook on psychology than on a living person. There is a book and an interesting thought, though not entirely new, especially when the authors start to play around In the beginning was the word , easy to read, the language have no complaints, but the ending the impression that at the end of the authors either could not find the words (which is really hard for such a topic but it took the plow ) there already say it: We will write a custom essay sample on Vita Nostra Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Vita Nostra Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Vita Nostra Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer There was nothing and hoped for the readers imagination maybe he conjectures, but thats not been able to arouse the desire to invent something with -uzh odd for some stringy, unpleasant, painful aftertaste leaves a kniga.No time any feelings it touches, so the book is probably still a success and could be the fact that I do not like this literaturu- in principle detailed delving into the dark side of the soul, where there is not even the shadow of smile, or maybe I just wanted to be more original and fresh ideas on this fascinating, of course, the subject. Vita Nostra Review Essay Example Vita Nostra Review Paper Essay on Vita Nostra Read  «Vita Nostra », it contemplate a few days. The book is complicated, with multiple implications and immediately confess to the ending, which I did not understand. The last few pages have become a mystery to me. Not because it is badly written, no, not so, says just the same well, but unambiguous interpretation of them ending leaves. Dyachenko gave the reader to read on the basis of present exactly what was the ending. But lets order. The plot begins with the fact that ordinary girl Sasha when she was at sea with her mother, made an offer she could not refuse. She had to perform strange and frightening her job to show remarkable strength of will and the prize was enrolled in the Institute for Advanced Technology Thorpes city. And the fact that it seemed frightening and strange before, is now all right, nothing compared with what she saw at the institute. Next, she will study the complex and a variety of unusual discoveries. If you take the outer layer of the plot, it is one that I cited in the paragraph above. As you can see nothing special: a vacation, the last class of the school, Institute. But under this simple hides another reality, frightening to shiver. In this combination, terrible in the usual, the authors reminded me of Stephen King, acclaimed master of this kind of stories. Then, towards the end of the book, the fear goes away and opens the other side of the new reality, beautiful and charming. After going through the pain and suffering we see a miracle, and we understand how all of us at least a little bit of hunting wonderland. All that we see through the eyes of the girls Sasha, the story literally goes through her soul, feelings and experiences. We will write a custom essay sample on Vita Nostra Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Vita Nostra Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Vita Nostra Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In the last quarter of the book, the authors show another plot thread, it seems to me very promising, about the original, pure speech . Speaking of this thread, it is difficult to do without spoilers, so lets just hope that Dyachenko still develop this idea in other books. I have not seen in the literature of such a combination of ordinary and miraculous. In Panova, for example, in his series  «La Mystique De Moscou 3 miracle greatly diluted adventure. In  «Vita Nostra » as all the adventures that happen to occur mainly in the normal environment with minimum external effects. In the book there are exactly as long as necessary for the story, because the whole point of the book is in the inner perceptions of the protagonist. After reading this book, I understood why the authors of a series called Metamorphosis. We are from the first to the last page we see the metamorphosis of the heroine, her rebirth. Of course, when the emphasis is placed on the inner component, the language of the authors must be at a very high level. Fortunately, they have Dyachenko. The proposals, which they build, somewhat reminiscent of a good blow in billiards -. A clear, accurate, efficient, and play three-cushion I was told recently that in any review, if necessary, should be primarily described the that the author wanted to say. Express the idea of ​​this book is very difficult for me, as I have said, the ending for me in many ways a mystery, but it seems to me love. It is the search for love, trying to understand what love is, and make the last layer of this remarkable book. Wanted to bring the wonderful line, sounded at the end of the book, but again it will be a spoiler, so I decided to open a new section on my blog quotes. Maybe later, when I once again read it and find something that I missed the first time around, Ill change my mind about the ideas of the book, but not now. To summarize my review, I recommend the book to reading for all lovers of good psychological fantasy. Lovers of adventure, drive dynamics and the book is not recommended, as it can waft boredom. Thank you for the wonderful book Dyachenko. I look forward to the continuation, by the way, no one knows whether the planned third Metamorphosis? The evaluation of this product on a scale you can see in my blog.

Friday vs. Barbershop essays

Friday vs. Barbershop essays Comedies have always been my favorite movies. The ones that had the biggest impression on me are Friday and Barbershop. These two movies did not just have talented casts with Ice Cube as a main character in both of them but two great directors as well. They also possessed spectacular soundtracks, good plots, plenty of unsuitable materials, and were pretty much targeted for the same level of audience. Friday not only proved to be a greatest hit in theaters but also as a best selling video for approximately 100 weeks after its video release. So shall Barbershop, which is still playing in theaters. The casts of both movies were sensational. Playing the main character in both of them was famous RN Tha Hood. The rest of the characters did their job as well to serve up laughs. One of them is Chris Tucker in Friday who has stared in hits such as Rush Hour 1s been starring in box office hit Save the Last Dance. It is so important to have good casts that can play their parts well, and get along. These actors did a very good job of making every character believable. Some people say that in order to have a successful movie you need Paris Barclay, Sam Raimi or any director considered famous today, working behind scenes. That is quite true to some extent, but not necessarily. Friday did indeed have a gifted director by the name of F. Gary Gray. Hes truly one of the top directors today. Gary Gray has directed box office hits Set It Off and The Negotiator. The movie Set It Off grossed over 200 million dollars, and The Negotiator was ...

Emphasis named in Learning and Performance Institute’s top 20 learning providers

Emphasis named in Learning and Performance Institute’s top 20 learning providers Emphasis named top-20 learning provider Training is only worthwhile if it works. It needs to do far more than simply let you tick a box. That’s why we’re proud to announce that the Learning and Performance Institute (LPI) has named us one of the top 20 highest-performing learning providers in its latest report. Since 1995, the LPI has been evaluating, consulting on and promoting training that makes a real, demonstrable difference for individuals and organisations. Like us, it prioritises outcomes: no matter how good the delivery, it’s the results that matter. The best of the best When we gained LPI accreditation last year, we joined the ranks of learning providers including Pitney Bowes, SAS and Ricoh – organisations deemed to be continuously raising both learning standards and performance outcomes. The top-20 report goes a step further, highlighting those accredited providers who scored highest against the LPI’s key performance indicators – which range from client integrity to consultancy, and from live learning to quality management. The resulting list represents those organisations that clients can trust to match their offering to individuals’ needs and the organisation’s strategy. And the top performers had to do more than prove the quality of what they deliver – they had to guarantee the best user experience for prospective and existing clients too. This makes us, as LPI CEO Edmund Monk puts it, ‘trusted business partners, acting always in the best interests of their clients’. Your results are our reward Of course – as with any good acceptance speech – even as we grasp the award to our chests and beam with pride, we have to acknowledge we couldn’t have done it alone. Our training works because you do. So we want to thank every client and delegate who took it upon themselves to embrace the techniques we teach and put everything they learned into practice. As our CEO Rob Ashton puts it, ‘Every one of the 50,000 people we’ve helped down the years has been a critical part of our success. Enabling them to achieve the results they deserve through better written communication continues to be its own reward.’ See you at Learning Live in September And because we plan to continue to spread the good word about training that works, we’ll be exhibiting at the LPI’s Learning Live event on 5 and 6 September this year. If you’re going to be there, drop us a line to let us know or come and see us at our stand. We look forward to joining you as part of an event that explores practical solutions to the challenges people like you and your team face in the workplace today.

Read the instruction (Different hobbies) Essay Example | Topics and Well Written Essays - 250 words

Read the instruction (Different hobbies) - Essay Example I enjoyed purchasing a parrot and then setting it free from the cage. As I grew up, I developed a hobby of planting trees. This was also a good hobby. I planted at least one tree every week in my surroundings. Another very good hobby that I have is reading books. I love reading books of all genres including fiction stories, poetry, novels, and dramas. I like reading children’s literature as well as adult literature. I believe that reading a variety of literature diversifies the reader’s opinion and broadens his vision. One bad hobby that I have had for a long time is playing video games. I have spent a lot of time aimlessly playing computer games. Undoubtedly, it might be a good idea if played for a short while, but not when one spends hours playing them. As I gained more education, I developed a hobby of teaching. I fancy the idea of being a teacher because it is one of the most respectable professions. A pedagogue teaches hundreds of students every year, which serves as a way to broaden his social network. The teacher remains updated on the latest discoveries in knowledge, and knowledge is power. Through this reflection, I have reached the conclusion that most of my hobbies are good and only a few can be classified as

Do shops portray Christian Christmas festivity or perpetuate a Essay

Do shops portray Christian Christmas festivity or perpetuate a commercial tradition - Essay Example The messages are everywhere, creating a world that is transformed for a few months of every year. However, in looking around at the many ways in which the world does transform during this time of year, one can see that a fantasy world is created within the many delightful ways in which the decor in retail, residential, and businesses is changed to reflect imagery of everything from Father Christmas to snow fairies. The use of color becomes more extravagant, the explosion of glittering ornamentation becomes rich and vibrant with color combinations being bold and celebratory. Lights are twinkling everywhere one looks and the world becomes transformed into a winter fantasy in which no dream of interior or exterior decorating needs to be edited or toned down in order to be appropriate. One of the most wonderful aspects of this season is the many window displays that are seen in shops and department stores, some advertising their wares, where others are defined by an artistic sensibility that defies extravagance. Some types of window display advertising is intended to highlight consumer goods, while others are intended to draw people in and communicate a different sort of aesthetic through invention and creativity. The window displays that are available for view during the Christmas season are some of the most wonderful examples of interior landscaping that can be seen throughout the year Christmas and Culture To understand the way in which Christmas affects people, it is imperative to look at the event from an anthropological perspective. Most academic fields have opinions on the rituals that constitute the Christmas season. The field of psychology allows for researchers to make observations on behaviour in order to explain crucial elements of the relationships that people share with one another. The seasonal rituals create a language that can be opened up and interpreted for the ways in which we communicate emotions during that time of year. The spending habits du ring this time of year, however, is of most interest to anthropologists as they study the ways in which people paradoxically complain about the commercialism of Christmas while participating in the extravagances of the season. According to Highfield, in the United States Christmas purchases equal approximately one sixth of all retail business, while in the U.K. gift purchases equal approximately eight percent of the economy is devoted to producing items for Christmas gift giving. It has been determined that approximately four percent of the income in the U.K. is spent on Christmas (30). People spend their money during this time of year in order to reap the rewards of the hopes they have for their relationships with others. Whether those hopes are realized or not, those hopes are fueled and sustained through the advertising that suggests that certain responses will occur when spending habits are turned towards their products. This type of advertising promotes the agenda of retail env ironments so that the perpetuation of Christmas spending allows for economic benefit to the economy. The stimulus that is provided by Christmas spending is a good thing, an advantage that should not be held in a paradox of

The Mandolin :: essays research papers

The Mandolin The mandolin has been around since the end of the 16th Century, although it didn’t look much like the instrument we know today. It evolved in the 18th century and was built in several varieties in different Italian towns, the Neapolitan mandolin becoming the representative type. It was played widely throughout Western Europe from around 1700 to 1810. In the late 1800s a stronger bowl back instrument was developed in Naples, Italy by the Vinaccia family. Known today as the Neapolitan mandolin, this instrument has a bent soundboard, moveable bridge, metal strings and is plucked with a pick. At the end of the 1800s, the Neapolitan mandolin was popular both in Italy and throughout Western Europe. It spread to the U.S. with Italian immigration. The instrument conceived by the Gibson Company in the early 1900s today dominates the Mandolin in the U.S. Built more like a violin with carved single pieces of wood for the front and back, most modern American flat backs are based on Gibson designs. All three of these instruments: Baroque mandolin, round back or Neapolitan mandolin and flat back mandolin, are still played and the musical traditions from the different periods survive on all continents. Mandolins evolved from the Lute family in Italy during the 17th -18th centuries, and the deep bowled mandolin produced particularly in Naples became a common type in the19th century. The original instrument was the mandola (mandorla is almond in Italian and describes the instrument body shape) and evolved in the 15th century from the lute. Later, smaller mandola was developed and became known as a mandolina. Mandolins can be used for a variety of occasions. The Italian mandolin is used for birthdays, or births of a baby. Anniversaries, and especially weddings, I know my parents had a mandolin at there wedding. Mandolins have a soft and gentle sound perfect for these occasions. The mandolin is played kind of like a guitar, but has obvious differences. There are many artists that play the mandolin, but the only one that I know of is my Aunt. (Adriana Vitale). She has not mastered the mandolin but she can play decent, sometimes. She said â€Å"When played right the mandolin has a nice deep gentle sound and sounds as beautiful as it looks, but when I play it, it sounds like a ukulele†.

Discuss Two or More Psychological Explanations

Discuss two or more psychological explanations for institutional aggression. The importation model is a dispositional theory which states that an individual would bring in – import – characteristics from outside of prison which lead them to be aggressive in daily life. This then leads to aggression while incarcerated. Cheeseman said that men have a certain way of behaving, probably why they ended up in prison to begin with, which they then apply to their new setting. Irwin and Cressey found 3 subcultures within prisons, the criminal, the convict and the straight/conventional.They found that the convict subculture were most likely to be aggressive as they are influenced by deprivation, and bring values of this into the prison setting. Also, certain factors such as age, sex and race can affect the level of aggression you exhibit in prisons, as found by Janus. Support comes from DeLisi who examined prison records of 831 prison inmates from South West USA. They made note of prisoners who had been involved in street and prison gangs. They found a small but significant relationship between gang membership and prison aggression.This implies that they imported subculture values of being in a gang with them into prisons. Further support comes from Poole and Regoli who looked at juvenile correction facilities and found that inmates who were violent outside of prison where more likely to be violent inside of prison. This shows that they may have imported aggressive characteristics into the prison setting with them. However, in a real life setting this theory isn’t particularly useful, as it does not give any suggestions as to how aggression can be reduced within prisons.Also it is deterministic to say that people of a certain race, age and education level will be aggressive within prison as it ignores the fact that humans have free will and also would lead to stereotyping within prison. This theory can be considered socially sensitive as people will b e stereotyped and treatment towards them by others could change. This would in turn lead to scapegoating and possibly have a negative impact on the persons self esteem. The deprivation model is a situational model.Situational models say that it is the environment which causes aggression, not the individuals. This model suggests that aggressive behaviour within prisons is due to a prisoner being deprived of 5 fundamental rights that they would have outside of the prison setting. These include liberty –prisoners aren’t trusted to live in the free world, autonomy – prisoners have a lack of power – and security. When these are removed, it can lead to prisoners becoming stressed, anxious and often they act aggressively towards others to release this.Prison settings can also lead to deindividuation, as prisoners are represented by numbers and wear the same uniform as everyone else, causing them to lose their own identity. This can lead to aggression as individu als do not feel accountable for their actions. Also, the dysfunctional power systems model, outlined by Zimbardo, says that when people are given power without direction It can lead to aggressive behaviour. This is known as the Lucifer Effect, which was Zimbardo’s assertion that situations turn good people evil.An example that supports this is the treatment of Iraqi prisoners of war in Abu Ghraib. American military police tortured and abused Iraqi detainees after being given power to make sure they were ready for interrogation. This gave them the power to treat prisoners how they wished, without any restrictions on what is acceptable to do to them. This also supports the theory of deindividuation, as the soldiers were anonymous, and dehumanized the prisoners to make what they were doing appear justified.The deprivation model is culturally bias to a westernized culture, as in some cases where deprivation is common throughout life, prison may actually be a better environment fo r prisoners than their usual living environment, which would not explain any aggressive behaviour they may have. Also, in terms of applications to the real world, this model is quite effective, as if these deprivations were somehow prevented, it may improve aggression in prisons.

Analysis Of The Students Wife By Raymond Carver - 1060 Words

On the first read of The Student’s Wife by Raymond Carver, it seems this is a story of a man who is trying to sleep and a woman who is simply nagging. This short essay will convey the depth and significance of both trying to sleep and nagging. The text is only effective in the third person omniscient perspective. Carver utilizes, through perspective and clever language, the ability to see into the mind of each character at specific times. The reader sees and hears what is required to be heard and who is required to be seen and heard from. The story title is the first impression given by the story: a woman who is the wife of a student. Nan is not much more than a housewife, or so it seems in the beginning. To begin with, the role of†¦show more content†¦After waking up from the interruption of no longer being read to, Nan wants a sandwich. Mike doesn’t reply and pretends to sleep, becoming an ostrich— I can’t see you, you can’t see me. Mike opens his eyes to reveal a wide-eyed Nan to which he asks â€Å"’Can’t you go to sleep Nan?’ he said, very solemnly†. The role of language is imperative; the text must move forward and continue to give the impression that Mike is not acknowledging Nan’s persistent yearning to be acknowledged. The story utilizes the omniscient perspective, perhaps most effectively after Nan asks Mike if he remembers the time they had gone away for a weekend after getting married. â€Å"I remember† Mike says, but in reality â€Å"He did not remember well, he thought. What he did remember was loud half-baked ideas about life and art, and he did not want to remember that.† Mike makes it clear he doesn’t want to remember the story by telling Nan â€Å"That was a long time ago.† The text is stylized in such a way that the story tells the reader that Mike does not want to remember Nan’s story twice without giving the impression of repetition. From Nan’s perspective, we see that she wishes to get information out of Mike, no matter how arbitrary. But, Nan gives Mike the impression that she is ready to fall asleep by saying â€Å"Just hold me and get me off to sleep. I can’t go to sleep.† The language used declares that all Mike must do is hold Nan and she will be off to sleep. Shortly