Internal Controls

Introduction Chorafas (2001) notes â€Å"Internal Control is a dynamic system covering all types of risk, addressing fraud, assuring transparency, and making possible reliable financial reporting. Beyond risks, internal control goals are the preservation of assets, account reconciliation, and compliance.†Advertising We will write a custom essay sample on Internal Controls specifically for you for only $16.05 $11/page Learn More Limitations of ABC Co.’s Internal Control System The internal control system is designed to identify and avert fraud, material misstatements and errors and omissions. However it can only offer reasonable guarantee that there isn’t material misstatement in the financial statements. No internal control system, however elaborate, can be by itself guarantee efficient administration and completeness and accuracy of the records nor can it be proof against fraudulent collusion, especially on the part of those holding positions of authority and trust. This is mainly due to the following inherent limitations of an internal control system: (a) Management has to ensure that the benefits expected from an internal control system outweigh the costs. As a result certain important controls might not be put in place due to the costs involved. E.g. a small entity might not have the resources to employ sufficient staff to ensure proper segregation of duties. (Spencer Pickett, 2010). (b) Most internal controls tend to be directed towards routine transactions rather than non-routine transactions. This leaves gaps that can be exploited. (c) Human error due to carelessness, distraction, mistakes of judgment and misunderstanding instructions could undermine the internal control system. 2 examples of Internal Control Procedures and their implementation â€Å"Control procedures† means those policies and procedures (in addition to the control environment) which management has established to achieve the ent ity’s specific objectives. Specific internal control procedures include:Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Arithmetical and accounting control These are procedures within the accounting function, which check that transactions are authorized, correctly and accurately recorded. This is aimed at ensuring completeness and accuracy of the accounting records. These procedures can be implemented through the following ways: (Godwin 2010) Use of standardized documentation, raised at every stage of the transaction. Use of pre-numbered documents. Documents should be issued in sequence. Monitor movement of documents by use of a register. Production of exceptional reports for example when a local purchase order has been raised and the order has not been fulfilled by the supplier. Reconciliation between the different accounts and related control accounts. Segregation of duties This refers to the separation of the various duties and responsibilities such that one person cannot process and record complete transactions from beginning to the end without being checked by another person. For example, in the purchase of a company’s fixed assets, a single individual should not authorize the purchase, place the order, receive the asset and record the transaction in the accounting records. This is aimed at minimizing the risk of error and/or intentional manipulation of information. In this regard, for every transaction the following functions should be performed by different individuals and departments as much as possible and practicable. This is how this procedure is implemented: Initiation Authorization – different levels of management should be given authority limits as to what they can authorize or commit the company’s resources. The authority limit should depend on the position, integrity, qualifications and competence. Execution – tra nsactions should be carried out by persons independent from those who authorize the transactions. If one person authorizes expenditure a different person should execute. Custody of the asset – officials authorizing/executing a transaction should not have custody to the assets arising out of the transaction. Recording Segregation of duties also covers internal check which refers to the activities of one person must be complementary to the activities of another or subjected to independent checking. Symptoms of a lack of Internal Control Signs that an internal control system may be lacking include (but are not limited to) such factors as: management failing to exercise appropriate due care and correct supervision of staff. â€Å"These symptoms can be identified by missing documentation and identified errors in the account balances; and the lack of a company-wide ethics policy.† (Herrera 2010). Another sign that indicates a lack of internal control is that lack of segrega tion of duties is evident. This consequently implies that members of staff have access to tasks (and are performing them) and this is causing contradictions in the regular allotted duties. Impact of ABC Co.’s missing journal entry on their financial statements If the company has to pay insurance of $1500 in January, for example, but in real sense it is for the 3 months that follow, it becomes an expense because of the journal entry that is missing. These errors of omission usually result in erroneous ratio analyses which consequently cause management to make unsuitable decisions based on financial information that contains inaccuracies.Advertising We will write a custom essay sample on Internal Controls specifically for you for only $16.05 $11/page Learn More Horngren et al (1999) notes that â€Å"†¦the balance sheet shows less than accurate current assets and the income statement shows that there are more expenses incurred than there actua lly are. Adjusting entry will be required, but the statements during the last three months were deficient† References Chorafas, D.N. (2001). Implementing and auditing the internal control system. New York, NY: Palgrave Macmillan. Godwin, N., et al. (2010). Financial ACCT. Stamford, CT: Cengage. Spencer, H., Pickett, J. M. (2010). The Internal Audit Handbook. New York, NY: John Wiley and Sons. This essay on Internal Controls was written and submitted by user Fletcher Simmons to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Bottle Rockets essays

Bottle Rockets essays To start this semester we started off with a bottle rocket project. This project lead us to become more educated with Newtons laws of motion. The bottle rockets also lead you to learn about mass, force, and acceleration. As you know the first law of motion is that if objects at rest will stay at rest, or objects in motion will stay in motion, unless acted upon by an unbalanced force. Well in order for the rocket to lift off it will need force applied to it. It is required to add water for your rocket and you dont want to add too much because then the rocket will be too heavy. As you told us in class the best thing to do is add a little at a time and test it. You want your rocket to be stable. The height and weight do matter but test as mush as possible to be sure it will work. The second law of motion is the acceleration of an object is directly related to the force applied on the object and oppositely related to the mass of the object. So this is based on the speed of the rocket. And the speed is also involved in what the weight of the rocket is and the force it has from the water. Because the mass and acceleration is being forced going up. The rocket needs enough force in order for it to take off. You cant have a huge mass and not enough force, because it will not work. And the third law of motion is, for every action there is always an opposite and equal reaction. So then when you have your rocket on the launch pad and all ready then its determining on the motion of the rocket being equal to and opposite from the nozzle. Like if the rocket goes one way and the water goes the other way. You want it to be centered and balanced. Figuring on how many times you have tested it will and can improve on your final launches. And then you will have a bigger idea on how the water being forced down is going to equal the force when the bottle goes up. And as conclusion, your best idea was a ...

Hurrah for the Lowly BUG

Hurrah for the Lowly BUG Hurrah for the Lowly BUG Hurrah for the Lowly BUG By Maeve Maddox When I lived in England, my colleagues quickly taught me that I must say insect (not bug) unless I specifically meant bed-bug. In the U.S., bug applies to every conceivable type of insect. Bug also does duty as both noun and verb in many contextsand not only in the U.S. NOTE: When I pick up quotations from the web, I dont edit them. Police bugged a safe house where Rosemary West stayed before she was charged with murder but she said nothing that incriminated herself, Winchester Crown Court was told yesterday. Will Bennett in The Independent (UK) I dont think surround sound headphones is a gimmick or only for the hardcore gaming i recenlty brought a pair so i can watch a full hd movvie with surround wuthout bugging the neighbours when a car blows up at 3 in the morning. Australian Forum user A bug tracking system is a software application that is designed to help quality assurance and programmers keep track of reported software bugs in their work. It may be regarded as a sort of issue tracking system. Wikipedia The most important part of reporting a bug is giving the programmer the ability to duplicate the bug on his machine. If we cannot find a bug, we cannot fix it. tech advice site Someone needs to put a bug in Coach Gs ear about this guy comment on sports blog They say the spell that he gets under From double-barrelled thunder makes his Eyes bug out like hes insane song lyrics The word bug as applied to scary insects probably derives from M.E. bugge something frightening, scarecrow, a meaning obsolete except in bugbear. The bogey-man [boogy-man in my family] is related. The words application to insects may have been influenced by an Old English word meaning beetle. Bug as a Noun bug defect in a machine may have been coined by Thomas Edison. jitterbug a swing dance of the 1930s. Also used as a verb. humbug - trick, joke, hoax. Dates from 18th century student slang and no one says it anymore. However, if youve read or seen A Christmas Carol by Dickens, you know the word. Bug as a Verb The verb to bug, equip with a concealed recording device entered the language as long ago as 1919. debug remove defects from a machine or software to bug meaning to annoy dates from 1949. to bug meaning to bulge dates from 1870s and may derive from a variant pronunciation of the word bulge. bug off go away! 1950s; derived from British slang bugger off, Bug as a Suffix The suffix -bug added to a word can create a noun meaning a person obsessed with Firebug, a fire-setter dates from 1841. Shutterbug, picture-taking enthusiast, 1940. litterbug irresponsible person who drops trash anywhere first recorded 1947, but the verb littering came later, in 1960. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:7 Classes and Types of PhrasesDisappointed + PrepositionWhat the heck are "learnings"?

Art of Tattooing in North America and Europe Essay

Art of Tattooing in North America and Europe - Essay Example In 1991, a five thousand year old frozen body of a man was discovered on a mountain between Austria and Italy. This body displayed in all 58 tattoos though these were only simple dots and little lines. The oldest known picture tattoos were found when archeologists, just after the Second World War, excavated a long row of graves of frozen and perfectly preserved bodies in the Altai Mountains of Southern Siberia. These were the bodies of the Scythians who were a nomadic group renowned for their creativity. In comparison, the Chieftain's tattoos represented different totem and game animals. The Vikings, who travelled up the Russian rivers and met the Scythians in Scandinavia, were influenced by the Scythians in the way they worked their crafts and tattoos. The body art among the Scythians and the Vikings reflected the designs found in their wood carvings, embroidery, weaving, leather and metal work. The significance of tattoos on a body has undergone several changes over the centuries. The practice of tattooing has meant different things in different cultures. Decoration appears to have been the most common motive for tattooing during the entire period. It was stated by Professor Konrad Spindler of Innsbruck University that the tattoo marks on the body of the Bronze Age man found in 1991 suggested that they were probably applied for therapeutic reasons. In some cultures, tattoos also served as identification of the wearer's rank or status in a group. For example, the early Romans tattooed slaves and criminals. Tahitian tattoos served as rites of passage, telling the history of the wearer's life. Boys reaching manhood received one tattoo to mark the occasion, while men had another style done when they married. Among a tribe named Roro tribes, when a girl was considered to be of marriageable age, the buttocks, the legs and the face were tattooed (Hambly, 31). Instances of body ma rking deemed to be of religious import were those connected with ideas of survival after death, prayer, sacrifice and communion (Hambly, 26). Later on, Sailors travelling to exotic foreign lands began to collect tattoos as souvenirs of their journeys resulting in establishment of tattoo parlors in port cities around the globe. In the 1900s, cosmetic tattooing became popular in the United States using it as blush for cheeks, color for the lips and eyeliners. With the World War, the flash art images changed to those of bravery and wartime icons. (https://www.msu.edu/krcmari1/individual/world.html) It is not only the motive behind tattooing that has changed over the years, but also has the designs and methods of performing this art. In North and South America, many Indian tribes routinely tattooed the body or the face by simple pricking, and some tribes in California introduced color into scratches. In order to be considered courageous and feared by their enemies, they would use sharpened awls or thorns or the bone of a bird or a fish to engrave or decorate their bodies. While the punctures which form the designs were fresh and bleeding, they would rub in charcoal or some other black color which mixed with the blood and penetrated the

Analytic Interpretation of The Love Song by J.Alfred Prufrock Essay

Analytic Interpretation of The Love Song by J.Alfred Prufrock - Essay Example Therefore, the ultimate thrust of this research will be to draw inference on and summarize the means, whereby symbolism is adequately and effectively employed within the poem by underscoring the means by which it is utilized within a brief stanza. For purposes of the analysis, the following stanza has been selected for the close reading: And would it have been worth it, after all, After the cups, the marmalade, the tea, Among the porcelain, among some talk of you and me, Would it have been worthwhile,   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  90 To have bitten off the matter with a smile, To have squeezed the universe into a ball To roll it toward some overwhelming question, To say: â€Å"I am Lazarus, come from the dead, Come back to tell you all, I shall tell you all†Ã¢â‚¬â€   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  95 If one, settling a pillow by her head,   Ã‚  Should say: â€Å"That is not what I meant at all;   Ã‚  That is not it, at all.† (Eliot 2) Within the time that was writ ten, Eliot was not alone in seeking to display and symbolize a level of fragile broken humanity. Although it is not the purpose of this brief analysis to go into a great detail as for the level of influence that the First World War and a clean break from prior Victorian restrictions on nearly every aspect of life had with regards to culture, these should nonetheless be realized. T. S. Eliot, as well as many of his contemporaries, was practically fascinated by the very fragile nature that humanity illustrated ultimately. With regards to the close reading of that stanza above, this fragility is aptly demonstrated to the reader by means of the inconclusive and unsure nature that the speaker illustrates. Whereas the entire porn represent this uncertainty and self-doubt, the following passage portrays the manner in which the speaker wrestles with himself, emotions and feelings of love, lust, and integration with the idea of fate. The speaker says, â€Å"And would it have been worth it, after all,/After the cups, the marmalade, the tea,/Among the porcelain, among some talk of you and me,/Would it have been worth the while† (Eliot 2). In such a way, the reader can see the self-doubt and fragile nature of the psyche that is exhibited within the previous lines. Rather than being able to examine the situation and come to a determination whether he should or should not pursue the relationship, the speaker exhibits his own self-doubt and vacillates incessantly whether happiness or regret will be the end result. Another unique aspect of symbolism that the above passage relates to is the changing nature of gender roles that existed at the time the point was panned. Upon the conclusion of the First World War, an entire generation of young men returned to a society that was drastically different from the one they had left upon joining the armed forces. This difference was exhibited in a number of ways; however, one of the most noticeable was the level and extent to whi ch women were integrated into the society and the workforce (Lowe 66). As a result of this rapid cultural and societal shift, many individuals experienced something of cultural whiplash within the society. In tandem with the horrors of war, many men came to feel emasculated due to the fact that women now occupied many positions in the society and the workforce; also many cultural freedoms, that previously had been their own, were exhibited by women. Although this can hardly be referred to as a form of emasculation, key

A Range Of Problems In The Future Essay Example for Free

A Range Of Problems In The Future Essay ‘The world will have to grapple with a range of problems in the future’ The world will inevitably change as time continues to expose the past’s perception of the future to the now. As the earth ages, generations to come adapt to the new world they perceive to be as It is near impossible for every parent to educate their young on everything they have ever learned; thus attitudes and morals are continually fluctuating. It is undeniable that it has already affected society it is evident throughout today’s problems that were never pondered upon by older generations such as the rapid advances in technology. The future can only change, and will encounter many dilemmas along the way. Earth already has an overwhelming number of human inhabitants, and the world’s population continues to increase. Many people do not want to acknowledge the problem, but ignorance will not change the inevitable consequences of overpopulation. No animal species can exist without adequate food, water, shelter and other essential resources and humans are not exempt from this rule. When the human population exceeds the resources needed to sustain it, the same thing that happens to any overpopulated species; nature will reduce the population through famine, disease, interspecies fighting or a combination of either one. That reality has already affecting people in some Third World countries. Because of cultural, political and religious attitudes, almost no world leader is willing to acknowledge the problem, much less take the necessary steps to resolve it. The underlying cause of almost every environmental problem in the world today is human overpopulation. Air pollution, water shortages, habitat loss, extinctions, and invasive species all are caused or intensified from having too many people in the world. Humans are unique among all animal species in having the ability to solve even a monumental problem like overpopulation. This awareness is existent in George Orwell’s ‘1984’, the effects of extreme totalitarian society have stripped society’s resources and forced them to live in a dystopian environment full of pollution and overpopulation. Such a situation of local overpopulation has existed since the dawn of humanity and is slowly becoming a global existential problem. Technology today has transformed the world and changed how people live in their day to day lives. As advances in technology are generally perceived to be an advantage, it can enable the most malevolent evil. The realm of communications has likewise seen immense change. People are provided with new ways to communicate with each other, such as email and instant messaging which can pose as a breach of privacy if used for the wrong intentions. Documents placed on the internet are sources of information for the rest of the world, and will forever leave a digital footprint. Global positioning satellites allow us to track our exact location and find our way to various destinations; such accessible conveniences can alter the future in foretelling ways. George Orwell’s ‘1984, illustrates a dystopian society ruled by a totalitarian government. This extreme realization portrays a government with absolute power, in which controls every aspect of human life using a number of dehumanising techniques. Orwell’s dark vision poses as a foreshadowing notice, which thoroughly explores the consequences of advanced technology and its misuse. As Oceania’s mechanical citizens are constantly monitored using microphones and surveillance, expunges their right to privacy and to make choices. It is clear that the innovations of technology could escalate out of control, leaving society with no defence against it. Thus, it will ultimately destroy humanity in the pursuit of absolute power. The discovery of DNA has the possibility to lead to major social and scientific issues in society. With new advances in technology, there are increases in the consequences that the new technology will allow. It is evident in Andrew Niccol’s film ‘Gattaca’ that the more powerful genetic engineering becomes the more helpful and harmful it develops. The film depicts a society ruled by ‘genoism’, where your genetics decide your social class in the world with a stressed need for perfectionism. This depressing image where there is no determinism for fate or influence for ethical standards eliminates the right for freedom of choice, that people freely and obliviously exhaust today. The consequences of selective breeding solutions are frequently addressed in past and modern literature. In ‘Jurassic Park’, a scientist exhumes and modifies dinosaur DNA to then create an island inhabited by dinosaurs. Consequently, the impact of unnaturally producing a breed that has been extinct for a long period of time threatened the rest of  the human race’s existence. It is clear that such meticulous science created in the wrong hands has the potential to impact the world permanently. Similarly, a frightening futuristic concept that threatens to dominate society is totalitarianism. The objective of totalitarian government is to limit and regulate every aspect of public and private life. George Orwell’s novel, ‘1984’, exemplifies a society lacking in freedom and expression. His fictional society in the year 1984 stands as a metaphor for a totalitarian society. Communication, personal beliefs, and national loyalty are controlled by the inner party which governs the people of Oceania in order to keep society from rebelling. The concept of also controlling the personal beliefs of the citizens promotes totalitarianism by limiting the form of any emotional or individual expression. The citizens of Oceania were forced to work long days which limited self-expression because they were too exhausted to do anything else. Oceania, where protagonist Winston Smith lives, is ruled by the INGSOC. â€Å"BIG BROTHER IS WATCHING YOU†, the main party slogan of Oceania which makes clear that every action you make is all seen by Big Brother, the big leader. The Inner Party, controlled by Big Brother, dictates several aspects of the people’s life. As a society, Oceania are completely brain washed by the continuous propaganda which is based on false news, a new language which reduces the capacity of using words in a double sensed way named Newspeak and indoctrination, this newborn dialect empowers and respects INGSOC. The overall concept is designed to control personal beliefs of the citizens by limiting their form of expression. Essentially, controlling the communication aligns with the Totalitarian aspects of governing. George Orwell envisioned the lack of communication could possibly result to total dominance and control of the people. As civilization moves toward the point where human life will be irreversibly transformed, it will also have to overcome the potential problems that are carried along with any advancement in technology and government. All of these possibilities portray a pessimistic view of the future which has the potential to accrue into tremendous issues of whom the world will have to grapple.

Protection From Abuse And Neglect :: essays research papers

Protection From Abuse and Neglect I have recently been elected in a new statewide project in Minnesota to create and provide leadership in a small scale voluntary association for children . The focus of the small scale association is based on the United Nations General Assembly that adopted a Convention on the rights of the Child. It is a program to provide information and knowledge on the substantive right for "Protection from abuse and neglect" designed specifically for children. The right states that " the State shall protect the child from all forms of maltreatment by parents or others responsible for the care of the child and establish appropriate social programs for the prevention of abuse and the treatment of victim". The purpose of the new state-wide small scale association is to inform children through first-hand knowledge and example on the protection from abuse and neglect. The substantive right is very important for children to know and understand in case they, or someone they know is ever involved in an abusive situation. The small scale association is limited to children so they can feel free to express their experiences and ask questions openly to others without having to worry about adult supervision. This may interest children to comment on situations and on general conversation that they normally would be scared to ask their parents. I feel that this is relevant to children in today's society because these situations of abuse and neglect occur in many households, and children either do not know their rights or fail to take action to them. The kinds of topics and issues discussed in the association and in connection with children's rights will vary according to importance. The beginning stages of the meetings will consist of examples and definitions of what abuse and neglect constitute. We will then as a group apply what we know to everyday situations in which these forms of maltreatment by parents or others responsible for them. Next we would apply these situations to the substantive right for Children according to what the United Nations Generally assemble established. In connection with the "Bill of Rights" and through discussion, children will learn that they might have been involved in a situation of abuse or neglect and failed to realize it. This gets aback to the focus of the small scale association which is to inform children what the "Protection from abuse and neglect" really means and what they can do about it. After the early stages of the meetings where we introduce the substantive right, the group will become further involved in field trips and

How does conan doyle use setting in the hound of the baskervilles? Essay

The novel ‘Hound of the Baskervilles’ is a murder mystery novel based on an ancient legend of a ghostly dog that’s haunting one family. It is thought to be something supernatural that gives the book a sinister atmosphere created well by the author. The book was published as a serial in 1901 and went on to be extremely successful. The author uses plenty of contrast in the description of the inside of Baskerville Hall, but it still comes across as sinister ‘my word it isn’t a very cheerful place’ is Sir Henry’s initial reaction to it. Conan Doyle creates atmosphere in the mansion by using objects ‘The door clanged heavily behind us’ clanging heavy doors gives the impression of a haunted mansion, and also shows that it is silent enough in the mansion to hear it loudly, another example of an object creating atmosphere ‘numerous candles did something to remove the sombre impression’ saying that the house is scary, but the decoration is uplifting. ‘Long shadows trailed down the walls and hung like a black canopy’ ‘like a black canopy’ is a simile, this use of imagery really adds to the effect of indirect eeriness. It gets described also as a ‘fine apartment’ showing that it is scary because of what it is thought to represent (the curse of the Baskervilles) but it is actually a lovely house. The thing that really makes the mansion scary is the fact that the author does not describe it as a big run down haunted mansion, it is actually a very nice house but with a dark and eerie atmosphere because of the past and the authors subtle comments make it seem scarier such as ‘a dull light shone through heavy mullioned windows’ because there is nothing specifically sinister about the description, it is just not positive as it is not a bright light, and the heavy windows give the impression of a sort of jail or church which gives the effect of a dark, claustrophobic atmosphere. The descriptions of the outside of Baskerville hall the author makes are nothing but negative such as ‘The house glimmered like a ghost at the end’ this is a simile and it is scary as the thought of a house glimmering gives a dominating feel, as it seems like everything else is dark, and they can just see the lit up house at the end and the use of the word ‘ghost’ gives a supernatural feel which gives the reader a fear of the unknown. Sir Henry says ‘there is no wonder my uncle felt that trouble was coming’ which shows that his first impression from the outside is frightening. He describes ‘weather bitten pillars’ which shows that they do not get great weather down there and that the pillars must have been there for a while, therefore showing the house is old and most typical haunted houses are old. The journey up to the mansion a number of scary encounters occur such as ‘Trees shot their branches in a sombre tunnel above our heads’ the word sombre means gloomy or dark so it is saying that it is dimly lit under the trees. The bad weathering outside the house is shown in descriptions like ‘A ruin of black granite’ this is saying that it is ancient as you associate ruins with ancient landmarks. Another example of Conan Doyle using weathering is ‘Broken fringe of rocks’ this says that they are broken, and as a result look unattractive and unwelcoming. Conan Doyle uses sounds to add effect such as ‘A rustle of ivy on the wall’ this shows that the wind is blowing, and ivy is a plant that consumes the house. The moor is what the story is mostly based around; it is portrayed as a sad, deserted place which is shown when Conan Doyle describes it as ‘Grey, melancholy hill, with a strange jagged summit’ grey is a bland, cold and sad colour, and melancholy means depressed. The author also describes it as ‘Forbidding moor’ this is threatening as not only is it scary as it is, forbidding makes it seem like they are not allowed there. The author normally does the moor scenes when it is dark which creates suspense as bad things typically happen at night, he often uses the moon to express that it is night time for example ‘His eyes shining brightly in the moonlight’ the moonlight is reflecting off of his eyes which makes it mysterious and also ‘The moon shone on it and it looked like a great shimmering ice field’ this is a simile, and ice is cold, which makes it scarier and it is as if everything else is out of sight other than the moonlit moor. Another example of Conan Doyle trying to show it is night time is ‘Emerged into the clear, star-lit night’ which sets the scene and the word emerged is scary because he has appeared out of the thick fog, but they do not know what else is among it, something dangerous may not be able to be seen. ‘Bronzing bracken and mottled brambles gleamed in the light of the sinking sun’ the sun is setting representing loss of light and night approaching therefore something terrifying is more likely to happen. ‘Behind the peaceful and sunlit countryside’ the sunlit area is described as peaceful as light is not a typical setting for eeriness. ‘The gloomy curve of the moor, broken by the jagged and sinister hills’ gloomy, jagged and sinister are all negative words. The moor however is not just eerie at night as it is just on the whole which the author clearly tries to make a point of ‘after these autumn rains it is an awful place’ this makes the moor seem horrible as rain is disgusting weather and this shows the moor will be marshy. ‘A dreadful cry echoed over the moor’ the fact that the cry echoes shows that the moor is a wide-open space as sound travels further in empty areas, the fact that the moor also has the mysterious and sinister grimpen mire in it makes it seem like it has a more supernatural side to it, the description ‘Houses of these forgotten folk; with their graves and huge monoliths’ shows that death is in the moor because of the gravestones and empty houses and also shows desertion. So all in all, the surroundings that the author chose for the novel has many elements that encourage fear in the reader; the open spaces, the fog on the moor, the time of day he uses for the events in the story for example; night and sunset are both associated with bad goings on. The reader immediately connects these times of day with frightening things. In the novel the author describes objects and the scenery in such a way that they are representative of fearful images. The setting is mostly scary throughout but not too obviously otherwise it would lessen the effect Conan Doyle has made which is of subtle horror, sometimes the scenery is described as pleasant to make you feel as though the place is not scary but a supernatural going on, like a haunting is happening. All of these factors contribute to the atmosphere that he greatly creates.

Speaker Observation Paper

On Monday April 18th the Dublin Library, in celebration of Earth Day, hosted environmental educator, activist, and author Dr. Linda Riebel. In her presentation she introduced the new edition of her book; The Earth Friendly Food Chain under the new title; The Green Foodprint. Her topic was on food choices for healthy people and a healthy planet. The purpose of her speech was to show how anyone-of any lifestyle-can become an earth friendly eater. The presentation was held in a small room in the Library and the audience turnout was surprisingly minimal. There were a total of four adults that attended. Despite the partially empty room, the speaker was able captivate the audience instantly by opening with a personal experience story about how a Safari trip to Africa ultimately changed her life and as a result she became vegetarian. Dr. Riebel began her speech by proclaiming, with enthusiasm, that the â€Å"Food Movement† has started. In the introduction of her speech she reveals her credibility on the subject. Dr. Linda Riebel is not only a vegetarian, but she also is a Psychologist, Eating Disorder Specialist, and Author of the acclaimed book, Eating to Save the Earth: Food Choices for a Healing Planet. She emphasizes that her speech would not dwell on the bad and negative but rather, focus on the solutions. The solution, she previewed, is already in movement; organic food, local food, meatless options and family farms. At her conclusion she reaffirms that what’s good for the planet and it’s creatures is also good for humans. She concludes by reiterating the good and positive, in that people are moving in the right direction. To further her message, she left the audience with information on where to find local farms, stores, restaurants, and more, for healthy sustainable foods. She pointed out the benefit of having a diverse system of agriculture that takes advantage of our local area's resources, tradition, and taste. Also, she was proud to announce that the City of Dublin is launching a new seasonal farmers' market beginning May 12. In addition to having the freshest in California-grown produce, she states, it will have different â€Å"theme weeks† every month to showcase a variety of the local talent and attractions. In her speech, Dr. Riebel, pointed out that; just as we have a carbon footprint, we also have a â€Å"foodprint â€Å"as well. Our â€Å"foodprint†, she explained, is the way in which our food system's contribute to greenhouse gas emissions and global climate change through the production, processing, packaging, shipping, storage and disposal of food. First she explains some of the environmental problems we are facing right now. This included some information on how we are depleting our water. A vast underground reserve called the Ogallala Aquifer supports over one-fifth of the irrigated cropland in the United States and in the last forty years, farmers have pumped massive amounts of water from the aquifer. While the need for water continues to grow, the amount available decreases rapidly. In some areas, farmers are consuming the groundwater at more than twice the rate of natural recharge. She also talks about the agricultural use of some rainforest land and how this habitat destruction affects wildlife today. Many commercial agricultural projects are still carried out on rainforest lands, although many of these revert to cattle pasture after soils are depleted. She also made it a point to discuss pesticides. She began this topic with an interesting history of the original use of pesticides. Their mass introduction into farming 70 years ago, along with petrochemically-derived fertilizers, set U. S. farming down a costly and unsustainable path. Along the way, community-scale farming was nearly destroyed, generations have suffered ill health ranging from cancer to autism and Parkinson’s, biodiversity has taken big hits, and the six mega-corporations who dominate the pesticide industry have gotten very rich and very powerful. She speaks of hope in that an organization called PAN( Pesticide Action Network) promotes the elimination of highly hazardous pesticides and offers solutions that protect people and the environment. PAN works to loosen the pesticide industry’s control over global agriculture by holding accountable governmental bodies that are charged with regulating pesticides. Dr. Riebel used a PowerPoint as her presentational aid. The PowerPoint presentation had appropriate graphics, appropriate font for ease of reading, appropriate layout of graphics and graphics were in good taste. The slides were very informative and did not take away from the overall presentation. She included pictures and quotes that got my attention. She also used her new book The Green Foodprint to refer to many of her points. This made me want to buy her book to learn more. She did a good job of relating the topic to current issues of today. The fact that she gave her speech in honor of Earth Day showed how she was trying to adapt her speech to this occasion. She was able to present her message with facts and information in a language that was easily understandable for the audience. She explained unfamiliar terms and concepts and was able to relate her message to the audience by enticing questions and answers from them. Her speech was enlightening and somewhat of a shock, considering some of the surprising facts she stated. The audience responded with awareness and interest. The speaker did a great job with her delivery. She had confidence and poise. She used specific topics that had relevant value, she maintained accuracy in her statements, and she provided additional clarifying material. Her poise was shown by her controlled voice. The volume in her voice was loud enough to be comfortably heard. Her use of power, pace and pitch was appropriate for the emotion or thought she was trying to express. For example, when she was trying to entice empathy from the audience when discussing the inhumane treatment of animals, she spoke slowly, and with compassion. She expressed a more enthusiastic delivery, specifically when she talked about the solutions such as shopping local and going organic. Her use of enthusiasm was appropriate to motivate and persuade the audience to make a change. She was able to stress important words such as â€Å"Foodprint† and â€Å"Organic† when presenting principal ideas. She maintained a technique of proper pausing to punctuate, to change thought or for emphasis. Her personal appearance showed proper attire and grooming. She had proper posture by standing straight and not fidgeting her hands. She did not show inappropriate facial expressions and was able to maintain eye contact with audience by directly addressing them. She exerted a warmth feeling, manifested in her facial expression and tone of voice. She had a conversational delivery which she utilized conversational expressions. She used her body to make descriptive gestures and emphatic gestures. This delivery was very effective because the audience was included. She successfully came across as well informed and educated on the topic. The urgency in her voice enticed the idea of change, especially in relation to the concept of Earth Day, and all the people in support of maintaining a healthy planet while eating healthy. Overall, I enjoyed this speech greatly. The speaker was very organized and confident in what she was saying. The urgency in her tone made me want to be part in the movement to creating a healthier planet and food. The delivery was very effective and it gave me a greater awareness about the food I eat and where it comes from and what’s in it. As she first stated in the beginning of the speech, that she would focus on the positive , she was successful in creating awareness of the solutions all around us.

Legal literacy Solicitors Journal - Emphasis

Legal literacy Solicitors Journal Legal literacy Solicitors Journal As a solicitor, its likely that youre a skilled oral communicator. But if youre less than confident when it comes to writing, youre not alone. Many professionals havent received formal writing training and instead rely on copying the style of their predecessors. Unfortunately, traditional legal writing contains many archaic, wordy phrases, which can be a little perplexing for the average person. Communicating complex legal ideas isnt always easy. But youre treading on rocky ground if you dont pay attention to your reader. If your client finds your written documents vague, hard to understand or confusing, they may call elsewhere next time. Alternatively, they may begin to mistrust you or suspect that you are hiding something. Keeping it clear and simple The modern alternative is to opt for plain language a move that is becoming increasingly popular within the legal profession. For instance, Nabarro recently launched a high-profile, firm-wide Clarity Matters campaign to simplify the way it writes. The firm is working towards writing all its contracts in plain English. Its also provided specialist writing-skills training for all its fee earners and legal secretaries, as well as for many of its support staff. Other firms, such as SJ Berwin, DLA Piper and CMS Cameron McKenna, have also commissioned specialist writing-training programmes. What is plain language? Crucially, plain language is not about dumbing down or patronising the reader. Instead, it takes technical, difficult or complex ideas and communicates them in a structured, easy-to-read way. The first step is to think about your reader and avoid a one size fits all approach. Pick the best words to communicate your thoughts, depending on whether your reader is a lawyer or a layperson. At each stage, ask yourself whether they would be able to instantly understand what you mean. Plain language also means including technical language where necessary. Its about being precise and clarifying your points. A new legal language Its not only laypeople who are reaping the benefits of plain language programmes. An American study by law professor Joseph Kimble asked judges to state whether they preferred legal paragraphs written in plain English or traditional style. The majority of judges preferred the plain language versions. The message is that its worth making the extra effort to gain your readers trust by ensuring that your written communication is clear. All you need are the right tools and a little attention to detail. Here are the five major mistakes solicitors make and ways to fix them. Mistake one: unnecessary words, such as therein, herein, forthwith and aforesaid Poor prose: I herein enclose the contract for the aforesaid book, as requested Better prose: I enclose the contract for the book, as requested. Even better prose: Here is the contract for the book you requested. The herein and aforesaid in this example are just unnecessary and make the sentence sound archaic and stilted. Replacing them makes the sentence much more readable. Note that often as in this case it also makes it easier to edit the sentence further. Mistake two: verbosity Poor prose: Pursuant to the recent communication of the improper proposal that the information be falsified, such assertion could only have been ascertained or appreciated from a full, detailed review of the meeting notes. Better prose: The claim that the information was falsified is wrong. This would have been clear if a detailed review of the meeting notes had been conducted. The author of the first example is more than a little disgruntled. But the message is hidden behind too much flowery language. The second suggestion gets to the heart of the problem and makes the meaning clear. Note that the author uses the passive voice in the second example to soften the blow. You dont always have to use the active voice (see mistake four); just make sure that if you do use it, you do so consciously. Mistake three: using nouns instead of verbs Poor prose: In the case of X, we believe the company is in possession of a structure that would be acceptable for securitisation. Better prose: X possesses [or has] a structure that is acceptable for securitisation. Possession is a noun, whereas possesses is a verb. Verbs create action in the sentence which moves the pace along and helps keep the readers interest. We believe has also been taken out as the sentence already asserts the writers belief. Mistake four: overuse of the passive voice Poor prose: The role played by the client in the project has been investigated. Better prose: X investigated the clients role in the project. The first example doesnt tell us who investigated the role, creating a very impersonal tone. Using the active voice makes the writing easier to read. It also forces you to say who or what (the agent) is taking the action. The second example is more specific, which makes the reader feel connected to whats happening. Of course, the passive voice can also be useful when you dont want to admit responsibility for an action. Mistake five: long, complex sentences and paragraphs Poor prose: As per earlier correspondence, I have attached the quotes that we have obtained from three firms (a) Hooke, Lyne and Siennker (contacts David Hooke and Franz Siennker) (This is separate from the law firm but forms part of the same group, and also has a different administrative team)(b) Edna Clouds (contacts Clare Edna and Michael Clouds) and (c) Maybey Knott who are a limited company (the contacts there are Noel Maybey and James Knott). Better prose: Following our previous correspondence, I have attached quotes from three firms. The contacts for Hooke, Lyne and Siennker are David Hooke and Franz Siennker. Please note that this firm has a separate administration team, even though it is part of the same group. Edna Clouds contacts are Clare Edna and Michael Clouds. Maybey Knott Ltds contacts are Noel Maybey and James Knott. A sentence more than three lines is far too long. In the first example, there are also too many brackets and too much information squeezed in one space, which can become confusing. The second example takes out all the brackets and sets everything out much more clearly. Remember, writing clearly can save you both time and money. It may mean a bit of extra effort, but it may well pay dividends. Robert Ashton is Chief Executive of Emphasis, the specialist business writing trainers.

Characterization of Zaroff In Richard Connells T Essays - Fiction

Characterization of Zaroff In Richard Connell's "The Most Dangerous Game" 1) In "The Most Dangerous Game" by Richard Connell, the antagonist, General Zaroff, can best be described as sadistic, arrogant, and manipulative. 2) The worst trait of Zaroff is his arrogance. 3) He claims that he is superior to other people of different races and that because he is strong, it's his job to abolish the weak. 4) This idea is expressed when Zaroff states, "...Life is for the strong, and, if need be, taken by the strong. The weak of the world were put here to give the strong pleasure... I hunt the scum of the earth - sailors from tramp ships - lascars, blacks, Chinese, whites, mongrels- ..." 5) This shows that Zaroff not only acts arrogantly, but also is sadistic. 6) His demented mind forces him to believe that it is moral to hunt all living creatures, when in fact, he's actually committing murder. 7) The worst part is that Zaroff considers his hobby of hunting other humans amusing. 8) Another trait of Zaroff is that he is extremely manipulative. 9) In other words, he can get other people to do exactly what he wants them to do without that person realizing that he is getting brainwashed. 10) For example, the general pretends to be very civilized and generous thus, people start to trust Zaroff, but as soon as Zaroff's victims feel comfortable around him, he forces them to play his "game". 11) This usually ends up in death for General Zaroff's poor captives. 12) Therefore, we can see that the antagonist in the short story "The Most Dangerous Game" is not only sadistic and arrogant, but also manipulative.

How Triple Constraint Impacts Projects Term Paper

How Triple Constraint Impacts Projects - Term Paper Example Scope (Quality): refers to the requirements and functionality that are discussed and thus set in the requirements phase with the client. Any changes in the scope in the later stages of the project cause a diverse effect on the project since the resources are assigned as per the needs of the discussed scope of the project. The outcome of the project can be judged by the scope of the project. Cost (resources): The cost of the project is estimated with respect to the man-hours that will be spent on the project, number of resources that will be assigned on it and the cost of the materials that will be used in the project. Time (schedule): The total time period of any project is analyzed in the smallest detail. The components are analyzed with respect to the different tasks that might be needed to complete it and the amount of time that might be needed for those tasks. The accumulation of the duration of the different components tasks amounts to the total time required for project completion. It is the job of the project manager to manage these triple constraints in the project so that the needs of the clients are fulfilled in the most appropriate manner. Some of these constraints might be compromised in order to deliver the other constraint. These are good measures of the success of any project since these three elements are the most vital and quantifiable aspects. These are also good indicators for a successful project because they can fit any project of any kind. Jessica (2008) stated an example regarding the triple constraints; some clients signed a boat contract with a boat manufacturing company. The company takes a year to make the boat but these clients want the boat to be delivered within 9 months with a budget of $100,000. The time (schedule) of the project is fixed since the clients want the boat to be delivered