The Loons-Margaret Laurence free essay sample

This has affected their lives and each one of them deals with it differently. Piquette’s mother who escaped, â€Å"She took off a few years back. Can’t say I blame her. † (page. 107). Piquette’s father is an alcoholic, lazy deadbeat, â€Å"Piquette cooks for them,and she says Lazarus would never do anything for himself as long as she’s there. † (page 107). Piquette hates everyone back because that is the way she has been treated, â€Å"Piquette looked at me with a sudden flash of scorn† (page 109). Margaret Laurence has connected the Tonnerre way of life with the loons at Diamond Lake. Just like the Tonnerres, humans have invaded the loons’ native land forcing them to live in a small â€Å"reservations† also known as Diamond Lake that they may lose in a few years to the increasing number of humans, â€Å"My Dad says we should listen and try to remember how they sound, because in a few years when more cottages are built at Diamond Lake and more people come in, the loons will go away. We will write a custom essay sample on The Loons-Margaret Laurence or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (page 111). Just after Vanessa returns from her first year of college, she and her mother chat about current and past events that have not been mentioned. One of those events would be about Piquette. Like the loons, Piquette could not adapt to the changes and thereafter, died. The loons also could not adapt; they either died like Piquette, or moved on into an environment that accepted them. Just like the Tonnerres, Canada has had a history with the natives who used to roam the land. They were pushed into small reservations(after being tricked to sign treaties) by British and French invaders and soon afterwards,some First Nations attempted to adapt with the majority populations, others stuck by their old way of life for as long as they could. They failed soon afterwards like the loons, who had to depart and find other lands to inhabit or die.

Women in the Military essays

Women in the Military essays In January 1991, thousands of women found themselves in a place no one thought they would ever be; in combat. Even though the women werent in the traditional combat roles as infantry and armor, they were fighter pilots, military police, military intelligence and hundreds of other specialties who fought in Iraq. Keeping women out of combat specialties hasnt protected them either. Being in a job such as a mechanic or fuel handler is just as dangerous as a front line soldier. While in combat, tanks need fuel handlers and mechanics close at hand to keep them running. Who is to say that the enemy wont attack a fuel truck and their drivers? This was the case many times in Iraq. Many women had to fight right along with the men. With the rate of women recruitment at its highest in modern day history it was inevitable that the American military would be putting more women into harms way. To protect all soldiers, we must hold them all to the same training and standards. Discipline in the Army is accomplished through many techniques, but the most effective technique is the achievement of set standards or guidelines emplaced by the military. There are standards for almost any task that needs to be accomplished. Marching for example is one of your most basic standards; it is done in the most militarily direct manor, taking thirty inch steps, your head held in a generally rigid manor, your arms swinging at your side moving nine inches to the front and six inches to the rear. A standard like this and many others easily equate to both genders, it seems the standards associated with combat are where the important differences lie. One of the most important war fighting standards is Physical Fitness. If women soldiers are put in situations where theyre fighting side by side with men then they should be expected to obtain the same physical standards set for the males. Physical fitness can mean life or death on t...

Murders of Czar Nicholas II of Russia and His Family

Murders of Czar Nicholas II of Russia and His Family The tumultuous reign of Nicholas II, the last czar of Russia, was tarnished by his ineptitude in both foreign and domestic affairs that helped to bring about the Russian Revolution. The Romanov Dynasty, which had ruled Russia for three centuries, came to an abrupt and bloody end in July 1918, when Nicholas and his family, who had been held under house arrest for more than a year, were brutally executed by Bolshevik soldiers. Who Was Nicholas II? Young Nicholas, known as the tsesarevich, or heir apparent to the throne, was born on May 18, 1868, the first child of Czar Alexander III and Empress Marie Feodorovna. He and his siblings grew up in Tsarskoye Selo, one of the residences of the imperial family located outside of St. Petersburg. Nicholas was schooled not only in academics, but also in gentlemanly pursuits such as shooting, horsemanship, and even dancing. Unfortunately, his father, Czar Alexander III, did not devote a great deal of time to preparing his son to one day become the leader of the massive Russian Empire. As a young man, Nicholas enjoyed several years of relative ease, during which he embarked upon world tours and attended countless parties and balls. After seeking a suitable wife, he became engaged to Princess Alix of Germany in the summer of 1894. But the carefree lifestyle that Nicholas had enjoyed came to an abrupt end on November 1, 1894, when Czar Alexander III died of nephritis (a kidney disease). Virtually overnight, Nicholas II- inexperienced and ill-equipped for the task- became the new czar of Russia. The period of mourning was briefly suspended on November 26, 1894, when Nicholas and Alix were married in a private ceremony. The following year, daughter Olga was born, followed by three more daughters- Tatiana, Maria, and Anastasia- over a period of five years. (The long-awaited male heir, Alexei, would be born in 1904.) Delayed during the long period of formal mourning, Czar Nicholas coronation was held in May 1896. But the joyous celebration was marred by a horrible incident when 1,400 revelers were killed during a stampede at Khodynka Field in Moscow. The new czar, however, refused to cancel any of the ensuing celebrations, giving the impression to his people that he was indifferent to the loss of so many lives. Growing Resentment of the Czar In a series of further missteps, Nicholas proved himself unskilled in both foreign and domestic affairs. In a 1903 dispute with the Japanese over territory in Manchuria, Nicholas resisted any opportunity for diplomacy. Frustrated by Nicholas refusal to negotiate, the Japanese took action in February 1904, bombing Russian ships in the harbor at Port Arthur in southern Manchuria. The Russo-Japanese War continued for another year and a half and ended with the czars forced surrender in September 1905. Given a large number of Russian casualties and the humiliating defeat, the war failed to draw the support of the Russian people. Russians were dissatisfied about more than just the Russo-Japanese War. Inadequate housing, poor wages, and widespread hunger among the working class created hostility toward the government. In protest of their abysmal living conditions, tens of thousands of protestors marched peacefully upon the Winter Palace in St. Petersburg on January 22, 1905. Without any provocation from the crowd, the czars soldiers opened fire on the protestors, killing and wounding hundreds. The event came to be known as Bloody Sunday, and further stirred up anti-czarist sentiment among the Russian people. Although the czar was not at the palace at the time of the incident, his people held him responsible. The massacre enraged the Russian people, leading to strikes and protests throughout the country, and culminating in the 1905 Russian Revolution. No longer able to ignore his peoples discontent, Nicholas II was forced to act. On October 30, 1905, he signed the October Manifesto, which created a constitutional monarchy as well as an elected legislature, known as the Duma. Yet the czar maintained control by limiting the powers of the Duma and maintaining veto power. Birth of Alexei During that time of great turmoil, the royal couple welcomed the birth of a male heir, Alexei Nikolaevich, on August 12, 1904. Apparently healthy at birth, young Alexei was soon found to be suffering from hemophilia, an inherited condition that causes severe, sometimes fatal hemorrhaging. The royal couple chose to keep their sons diagnosis a secret, fearing it would create uncertainty about the future of the monarchy. Distraught about her sons illness, Empress Alexandra doted upon him and isolated herself and her son from the public. She desperately searched for a cure or any kind of treatment that would keep her son out of danger. In 1905, Alexandra found an unlikely source of help- the crude, unkempt, self-proclaimed healer, Grigori Rasputin. Rasputin became a trusted confidante of the empress because he could do what no one else had been capable of- he kept young Alexei calm during his bleeding episodes, thereby reducing their severity. Unaware of Alexeis medical condition, the Russian people were suspicious of the relationship between the empress and Rasputin. Beyond his role of providing comfort to Alexei, Rasputin had also become an adviser to Alexandra and even influenced her opinions on affairs of state. WWI and the Murder of Rasputin Following the assassination of Austrian Archduke Franz Ferdinand in June 1914, Russia became embroiled in the First World War, as Austria declared war on Serbia. Stepping in to support Serbia, a fellow Slavic nation, Nicholas mobilized the Russian army in August 1914. The Germans soon joined the conflict, in support of Austria-Hungary. Although he had initially received the support of the Russian people in waging a war, Nicholas found that support dwindling as the war dragged on. The poorly-managed and ill-equipped Russian Army- led by Nicholas himself- suffered considerable casualties. Nearly two million were killed over the duration of the war. Adding to the discontent, Nicholas had left his wife in charge of affairs while he was away at war. Yet because Alexandra was German-born, many Russians distrusted her; they also remained suspicious about her alliance with Rasputin. General loathing and mistrust of Rasputin culminated in a plot by several members of the aristocracy to murder him. They did so, with great difficulty, in December 1916. Rasputin was poisoned, shot, then bound and thrown into the river. Russian Revolution and the Czars Abdication All across Russia, the situation grew increasingly desperate for the working class, which struggled with low wages and rising inflation. As they had done before, the people took to the streets in protest of the governments failure to provide for its citizens. On February 23, 1917, a group of nearly 90,000 women marched through the streets of Petrograd (formerly St. Petersburg) to protest their plight. These women, many of whose husbands had left to fight in the war, struggled to make enough money to feed their families. The following day, several thousand more protesters joined them. People walked away from their jobs, bringing the city to a standstill. The czars army did little to stop them; in fact, some soldiers even joined the protest. Other soldiers, loyal to the czar, did fire into the crowd, but they were clearly outnumbered. The protestors soon gained control of the city during the February/March 1917 Russian Revolution. With the capital city in the hands of revolutionaries, Nicholas finally had to concede that his reign was over. He signed his abdication statement on March 15, 1917, bringing an end to the 304-year-old Romanov Dynasty. The royal family was allowed to stay on at the Tsarskoye Selo palace while officials decided their fate. They learned to subsist on soldiers rations and to make do with fewer servants. The four girls had all recently had their heads shaved during a bout of measles; oddly, their baldness gave them the appearance of prisoners. Royal Family Exiled to Siberia For a brief time, the Romanovs had hoped they would be granted asylum in England, where the czars cousin, King George V, was reigning monarch. But the plan- unpopular with British politicians who deemed Nicholas a tyrant- was quickly abandoned. By the summer of 1917, the situation in St. Petersburg had become increasingly unstable, with Bolsheviks threatening to overrun the provisional government. The czar and his family were quietly moved to western Siberia for their own protection, first to Tobolsk, then finally to Ekaterinburg. The home where they spent their final days was a far cry from the extravagant palaces they had been accustomed to, but they were grateful to be together. In October 1917, the Bolsheviks, under the leadership of Vladimir Lenin, finally gained control of the government following the second Russian Revolution. Thus the royal family also came under the control of the Bolsheviks, with fifty men assigned to guard the house and its occupants. The Romanovs adapted as best they could to their new living quarters, as they awaited what they prayed would be their liberation. Nicholas faithfully made entries in his diary, the empress worked on her embroidery, and the children read books and put on plays for their parents. The four girls learned from the family cook how to bake bread. During June 1918, their captors repeatedly told the royal family that they would soon be moved to Moscow and should be prepared to leave at any time. Each time, however, the trip was delayed and rescheduled for a few days later. Brutal Murders of the Romanovs While the royal family waited for a rescue that would never take place, civil war raged throughout Russia between the Communists and the White Army, which opposed Communism. As the White Army gained ground and headed for Ekaterinburg, the Bolsheviks decided they must act swiftly. The Romanovs must not be rescued. At 2:00 a.m. in the morning on July 17, 1918, Nicholas, his wife, and their five children, along with four servants, were awakened and told to prepare for departure. The group, led by Nicholas, who carried his son, was escorted to a small room downstairs. Eleven men (later reported to have been drunk) came into the room and began firing shots. The czar and his wife were first to die. None of the children died outright, probably because all wore hidden jewels sewn inside their clothing, which deflected the bullets. The soldiers finished the job with bayonets and more gunfire. The grisly massacre had taken 20 minutes. At the time of death, the czar was 50 years old and the empress 46. Daughter Olga was 22 years old, Tatiana was 21, Maria was 19, Anastasia was 17, and Alexei was 13 years old. The bodies were removed, and taken to the site of an old mine, where the executioners did their best to hide the identities of the corpses. They chopped them up with axes, and doused them with acid and gasoline, setting them afire. The remains were buried at two separate sites. An investigation soon after the murders failed to turn up the bodies of the Romanovs and their servants. (For many years afterward, it was rumored that Anastasia, the czars youngest daughter, had survived the execution and was living somewhere in Europe. Several women over the years claimed to be Anastasia, most notably Anna Anderson, a German woman with a history of mental illness. Anderson died in 1984; DNA testing later proved she was not related to the Romanovs.) Final Resting Place of the Romanovs Another 73 years would pass before the bodies were found. In 1991, the remains of nine people were excavated at Ekaterinburg. DNA testing confirmed they were the bodies of the czar and his wife, three of their daughters, and four servants. A second grave, containing the remains of Alexei and one of his sisters (either Maria or Anastasia), was discovered in 2007. Sentiment toward the royal family- once demonized in Communist society- had changed in post-Soviet Russia. The Romanovs, canonized as saints by the Russian Orthodox church, were remembered at a religious ceremony on July 17, 1998 (eighty years to the date of their murders), and reburied in the imperial family vault at the Peter and Paul Cathedral in St. Petersburg. Nearly 50 descendants of the Romanov dynasty attended the service, as did Russian President Boris Yeltsin.

Security issues involved with the transition of IPv4 to IPv6 Research Paper

Security issues involved with the transition of IPv4 to IPv6 - Research Paper Example This helps them stay connected to their colleagues or bosses at work as on the other hand helping them solve minor home based problems by use of the internet resources. As a matter of fact, many people are adopting the work from home formula from the benefit of readily available internet supply. This kind of technological change makes the internet a reliable resource on a varied range of applications. Above all, the internet is now one of the main channels of communication. For instance, business people use it to transfer information on their transactions and governments use it for conducting administrative functions. However, many governments are struggling to strengthen its security levels every new day. According to Hinden and Deering in the publication IP Version 6 Addressing Architecture 2006, it is true to state that the internet is a significant resource for the entire world. Below the application layer, where the above mentioned internet services are out in the open to the en d user, the network comprises of a number of routers, servers and other network enabled devices which transfer information/data by use of standard set of protocols. ... This leads to the security issues that link to the set standards of protocols in the networking systems. Today the generation of Internet Protocol is the IPV4 which is in existence since the 80’s. It plays a role in the internet growth since then. This internet protocol can be effortlessly installed and is interoperable using 32 bit address space to contain approximately 4 billion unique addresses. However, as the internet is growing rapidly, the IPV4 is facing a lot of challenges which include forthcoming exhaustion of the IPV4 address space, security issues, configuration problems and other technical complications at the IP stage. The IPV4 suffers Denial of Service (DOS) attacks which is an action to make the computer resource unavailable to its set users. This happens in flooding the target host with requests, consequently stopping authenticate network traffic to access the host. The IPV4 is a target for viruses and worms transfer as a result of the exhaustible address spac e of the IPV4. The IPV4 exposes confidential data of end users to attackers and hackers who can easily modify without their knowledge. The IPV4 faces fragmentation attacks where the victim host can crash, hang or reboot as a result of the fragmented ICMP packets that exceed the total allowable size for IP data address. There are technological ways to control the above mentioned security issues in connection with IPV4. The transition of IPV4 to IPV6 is one of the ways that involves the end users, administrators and the network operators (Sotillo 5). However, this transition comes with its own security issues. This transition process is conducted to ensure modest disturbance occurs in executing hosts and routers

Southwark Cathedral Millennium Project Essay Example | Topics and Well Written Essays - 1750 words

Southwark Cathedral Millennium Project - Essay Example The history of the Southwark Cathedral Millennium Project goes back as far as 1930 when it was first initiated. The main objective of this project was to create an environment that would be good enough to meet the emerging needs of not only the congregation, but also the visitors and staff. The financial support for this project came mainly from the Millennium Commission. The plans for the project included the construction of a new library building, refectory and shop. The exhibition space was also expected to be expanded under the Southwark Cathedral Millennium Project (Millennium Commission, 2010). As part of the project, the old buildings were also supposed to be upgraded and the surrounding environment which was degrading at the time was expected to be improved. In 1997, London-based architects, Elizabeth Banks Associates, were given the responsibility of redesigning the cathedral grounds with the help and recommendation of Richard Griffiths Associates, who were the lead architect of the establishment. The upgrading and improvements were finally completed in 2001 (Commission for Architecture and the Built Environment, 2011). The result was a recast churchyard and an improved access for the disabled. There were also new improved garden spaces and a public square which is found on the northern side of the cathedral. New refectory building and visitor centres were also added as part of the project. The project cost a total of 10,682,738 pounds and it was seen as part of the wider scheme of regenerating the south bank of the River Thames (Millennium Commission, 2010). Figure one below shows the Southwark Cathedral. Fig 1: Southwark Cathedral Courtesy of Anglican Mainstram OGC Gateway Review Model This project review will follow the OGC Gateway R eview Model, which is designed to confirm whether or not the expected benefits of a project have been achieved and operations are running smoothly. This review model is based on six main aspects. These are: review of operating phase, business case and benefits management, plans for ongoing improvements in value for money, plans for ongoing improvements in performance and innovation, review of organizational learning and maturity targets and readiness for the future (Office of Government Commerce, 2010). In 1997, Elizabeth Banks Associates (EBA) was given the task of working on the Southwark project after a recommendation by the official architects of the Cathedral, Richard Griffiths Architects. The other project team members included: Max Fordham Associates who were in charge of the services, Alan Baxter Associates as the structural engineers, Citex were the project managers, Bucknall Austin were the quantity surveyors while the Pre-construction Archaeology provided Archaeological s urveying services. Sutton Vane Associates were in charge of lighting throughout the project duration. Their main

Life Cycle Costing Essay Example for Free

Life Cycle Costing Essay It expects the new products to have a life cycle of 3 years and the following costs have been estimated. Particulars| Year 0| Year 1| Year 2| Year 3| Units manufactured and sold| | 25,000| 100,000| 75,000| Price per unit| | ? 90| ? 80| ? 70| Research and Development Costs| ? 850,000| ? 90,000| | -| Production Costs| | | | | Variable cost per unit| | ? 30| ? 25| ? 25| Fixed costs| | ? 500,000| ? 500,000| ? 500,000| Marketing Costs| | | | | Variable cost per unit| | ? 5| ? 4| ? 3| Fixed Cost| | ? 300,000| ? 200,000| ? 200,000| Distribution Cost| | | | | Variable cost per unit| | ? 1| ? 1| ? 1| Fixed Cost| | ? 90,000| ? 190,000| ? 190,000| Customer service cost per unit| | ? 3| ? 2| ? 2| Required to calculate the cost per unit looking at the whole lifecycle and comment on the price to be charged. Question 3 Fjalar AS, a software company developing a new accounting package, â€Å"General Ledger†. The following are the budgeted amounts for General Ledger over a five-year product life cycle: Particulars| Year 1 2| Year 3 to 5| | | One-time set-up Cost| Cost per package| Research Development Cost| ? 240,000| | | Design Cost of process| ? 160,000| | | Production Cost| | ? 100,000| ? 25| Marketing Cost| | ? 0,000| ? 24| Distribution Cost| | ? 50,000| ? 16| Customer service Cost| | ? 80,000| ? 30| For strategic reasons, Fjalar AS have chosen to â€Å"skim the market† by charging higher price to customers eager to try General Ledger when it first comes out, and lower prices to customers who are willing to wait. The projected selling price per package and sales quantity in units is given below: Particulars| Year 3| Year 4| Year 5| Selling price per package| ? 600| ? 480| ? 400| Sales quantity in units| 5,000| 4,000| 2,500| You are required to calculate the life cycle c ost per unit and its operating profit.

A Tale of Two Cities Essay :: essays papers

A Tale of Two Cities Essay Throughout history, the powers of love and hate have constantly been engaged in a battle for superiority. Time and time again, love has proven to be stronger than hate, and has been able to overcome all of the obstacles that have stood in the way from it reaching its goal. On certain occasions, though, hate has been a viable foe and defeated love when they have clashed. In the novel A Tale of Two Cities, Charles Dickens presents several different power struggles between love and hate. One of the more famous power struggles takes place between Miss Pross and Madame Defarge, towards the end of the novel. When Madame Defarge, who because of her evil nature and devilish appearance is compared to "the wife of Lucifer", appears at the Manettes' residence to accuse the remaining members of the household of ridiculous crimes, she is confronted by Miss Pross. The result is a struggle between these two magnificent women, who are complete opposites of each other: "It was in vain for Madame Defarge to struggle and to strike; Miss Pross, with the vigorous tenacity of love, always so much stronger than hate, clasped her tight†¦" (p. 360). Miss Pross loves Lucie with all her heart and would never allow any harm to come to her. Madame Defarge, on the other hand, does not just hate Lucie, but she hates the Manettes and all Evremondes. One would think that such a strongly fueled hatred would permit Madame Defarge to overpower Miss Pross, but, as the reader finds out, Miss Pross' determination to keep her darling "Ladybird" safe, from any harm that might come to her or her family, allows her to overpower and kill her enemy. This time, the power of good overcomes the power of evil due to Miss Pross' true love and dedication for Lucie. Another struggle between love and hate can be found within Monsieur Defarge. In this particular case, it is evil that eventually triumphs. Monsieur Defarge can be considered a true revolutionary, as his actions prove throughout the novel: "†¦ and still Defarge of the wine - shop at his gun, grown doubly hot by the service of four fierce hours" (p. 215). Monsieur Defarge tirelessly works alongside his fellow revolutionaries to defeat the aristocracy that has treated his countrymen so harshly. A Tale of Two Cities Essay :: essays papers A Tale of Two Cities Essay Throughout history, the powers of love and hate have constantly been engaged in a battle for superiority. Time and time again, love has proven to be stronger than hate, and has been able to overcome all of the obstacles that have stood in the way from it reaching its goal. On certain occasions, though, hate has been a viable foe and defeated love when they have clashed. In the novel A Tale of Two Cities, Charles Dickens presents several different power struggles between love and hate. One of the more famous power struggles takes place between Miss Pross and Madame Defarge, towards the end of the novel. When Madame Defarge, who because of her evil nature and devilish appearance is compared to "the wife of Lucifer", appears at the Manettes' residence to accuse the remaining members of the household of ridiculous crimes, she is confronted by Miss Pross. The result is a struggle between these two magnificent women, who are complete opposites of each other: "It was in vain for Madame Defarge to struggle and to strike; Miss Pross, with the vigorous tenacity of love, always so much stronger than hate, clasped her tight†¦" (p. 360). Miss Pross loves Lucie with all her heart and would never allow any harm to come to her. Madame Defarge, on the other hand, does not just hate Lucie, but she hates the Manettes and all Evremondes. One would think that such a strongly fueled hatred would permit Madame Defarge to overpower Miss Pross, but, as the reader finds out, Miss Pross' determination to keep her darling "Ladybird" safe, from any harm that might come to her or her family, allows her to overpower and kill her enemy. This time, the power of good overcomes the power of evil due to Miss Pross' true love and dedication for Lucie. Another struggle between love and hate can be found within Monsieur Defarge. In this particular case, it is evil that eventually triumphs. Monsieur Defarge can be considered a true revolutionary, as his actions prove throughout the novel: "†¦ and still Defarge of the wine - shop at his gun, grown doubly hot by the service of four fierce hours" (p. 215). Monsieur Defarge tirelessly works alongside his fellow revolutionaries to defeat the aristocracy that has treated his countrymen so harshly.

Beginning the Audit Report

Senior Partner From: Kim Cummings Re: Apollo Shoes Audit Dear Senior Partner: As you know, our firm has been selected to perform the Apollo Shoes audit. The planning process has been the most delicate stage as we want to ensure we have a solid audit approach. The team I select will be dedicated in meeting the objectives and strategies for completing the audit. I will briefly explain to you how I plan to begin the audit process.Now that Apollo Shoes has selected our firm, the initial planning process has begun. Our team must make every effort to understand Apollo Shoes' business and industry. We will assess the client business risk before performing any preliminary analytical procedures. Our audit team will work hard to understand what type of documentation is required, collect documents from previous audits and gather all preliminary statements from all involved parties. Our team will start with a review of the company's policies and procedures to establish our objectives.Our audit t eam will set materiality and review acceptable audit risk and acquired risk. It is our responsibility to understand the internal control and assess the type of sis each control holds. By doing this, we must understand each and every process of Apollo Shoes. This may include reviewing any area workflow and identifying key controls in those area processes. Our audit team will sit down with department heads to gather a detailed understanding of each process so nothing is misinterpreted in our review.Once we have a clear understanding of the internal controls and have assessed their risk, we will begin to collect information to assess fraud risks. The last part of our plan and design phase of the audit process will be to develop an overall audit strategy and audit program. With this step, we will determine the guidelines of our audit review and the best technology to use for this client. The scope of our audit will be planned during this phase as well as setting our objectives. I have a ttached some key documents related to the Apollo Shoes audit.These documents cover how the audit objectives, responsibilities, and strategies for completing the audit will be accomplished. I have also included an explanation of how analytical procedures will be used to plan, conduct and complete the audit. An explanation of how our team will consider materiality and risk in designing the audit s also attached along with the technology we plan to use in the audit. I have attached an engagement checklist and a rough draft of the client engagement letter for your review. The outline of timeshares and milestones for the Apollo Shoes audit has also been included for your review.Should you have any questions regarding the beginning stages of our audit process or any changes or comments related to the engagement checklist, engagement letter and timeshares, please let me know so we can discuss further. Sincerely, Kim Cummings Audit Objectives, Responsibilities, and Strategies for Audit Comp letion The primary objective of an audit is to review a company's procedures, the original data to determine procedure compliance, and form an audit opinion on the data presented and level of compliance.The four main objectives are to outline and test controls; validate proper procedure was followed; establish the risk of audit error; and write an audit opinion. A control objective is established to ensure procedure is in place to prevent staff from not following policy. It is important to verify a procedure has been followed. To do this, an auditor will take a random collection of the documents from the data set. The auditor can use statistics to establish how many documents need to be tested and the risk of an error in the data set.A specialized computer program is used by the auditors to select a document and compare the document against company policy to ensure compliance. The level of compliance is assessed against the data size group and degree of compliance failure. The risk of audit error is the probability an auditor has reached an inaccurate conclusion, which is why the auditor must review all workflow, policies and procedures prior to drawing any conclusion from the samples they have pulled. A Ritter auditor's opinion is a report published by the auditor to ascertain company procedures used, the audit scope, and the results from testing.Many interested parties, such as business owners and investors, review this report. The auditors are responsible in finding errors, cut costs, and improve the overall general accounting used by a company. The auditor is to verify company records against the information the company has provided. It is important for auditors to plan and execute the audit to achieve reasonable assurance. The main strategy of completing the audit is to obtain an understanding of the linnet's financial statements, operating processes, and governance policies.The auditor must adopt a blueprint to determine the external factors that could a dversely affect the company's operations. The auditor needs to evaluate regulatory practice and ongoing litigation events. With these strategies in place, the audit should be easily streamlined to stay on track and completed in the designated timeshare. Analytical Procedures Used to Plan, Conduct and Complete the Audit Analytical procedures are used to identify items associated with uncommon transactions and events, amounts and developments that may point towards items hat have financial statement and audit planning complications. The analytical procedures used in planning the audit generally use data aggregated at a high level (www. Baobabs. Org). † Procedures may consist of reviewing changes in account balances from the prior year to the current year using an unadjusted working trial balance or general ledger balance. Procedures may involve an extensive analysis off company's quarterly financial statements. The analytical process used in the overall preview phase of the audi t â€Å"will assist the auditor in assessing conclusions reached and in the evaluation of the overall uncial statement presentation (www. Scabrous. Org). † A wide variety of analytical procedures may be used for this purpose. The procedures our team will use consist of reading financial statement and notes, consider adequacy of the evidence gathered, and consider unusual or unexpected balances. Materiality and Risk in Audit Design Materiality is essential when considering the appropriate type of report for a given set of circumstances. Audit risk is the risk the auditor may unintentionally â€Å"fail to appropriately modify his or her opinion on financial statements that are materially misstated (wry. WAC. Org). Materiality is considered by auditors when planning and evaluating the results of an audit. Audit risk and materiality affect the applications of generally accepted auditing standards, particularly the measures of field work and reporting. â€Å"Audit risk and mater iality need to be considered together in designing the nature, timing, and extent of audit procedures and in evaluating the results of those procedures (mm. ‘. PWS. Org). † Technology Incorporated Into Audit There are numerous data analysis tools to use for an audit such as Microsoft Excel, Audit Command Language (CAL), and Monarch.Microsoft Excel is an office application that is easy to use. It comes with a data-analysis toolkit and built-in functions with a capacity of 65,536 rows by 256 columns and 255 chars per field. CAL has an unlimited capacity. It requires basic training and is menu based. CAL has analytic capabilities and a complete set of preprogrammed analysis. Monarch is a 1,000,000 input page capacity. Training is required, and Monarch provides basic analytic capabilities. Data analysis software is useful in distinguishing fraud of assets and fraudulent reporting.It permits an infinite number of analytical interactions to e measured within sizeable databases . The use of data analysis software will test objectives, ascertain data, request test data, enhance the test data if results are poor and request full data if results are good. The use of filters, sorting statistics, gaps, classification, and samples are Just a few tools to be used in the audit process. The data analysis methodology we will use will be to define, validate, execute, and retain data.Engagement Checklist Learn about the Control Environment Operating Processes Corporate Procedures Regulatory Compliance Test Internal Controls Detailed Steps in Task Performance Sampling of Company Documents Rank Controls and Risk High and medium – may cost the business a substantial loss in operating activities Low – corrective measures provided by Department Heads and Managers Issue the Final Report Senior Auditor reviews solutions provided by senior leaders for high and medium risks. Note risk mitigation progress in the risk and control assessment reports prepared by depa rtment heads.Rough Draft of Audit Engagement Letter Anderson, Olds, and Watershed 1234 Audit Trail way panama City, FL 32405 January 18, 2015 Larry Lancaster President and CEO Apollo Shoes, Inc. Showdown, ME 12345 Re: Audit Engagement Dear Mr.. Lancaster, This letter confirms our prior discussion regarding the agreement for our firm to audit the financial statements of Apollo Shoes, Inc. Our firm will audit Apollo Shoes balance sheet as of 12/31/07, as well as related Statement of Income, Retained Earnings and Cash Flow Statements for all of 2007.We will provide our professional opinion based on this audit. The financial statements will be the responsibility of the Apollo Shoes management team. The opinion on the financial statements based on our audit is the responsibility of the audit team. Our team will conduct the audit process in accordance with generally accepted auditing standards. These standards require our team to â€Å"conduct the audit in order to obtain reasonable assu rance if the financial statements are free of false and misleading statements (wry. NCSC. Deed). This type of audit will measure the accounting principles used by your company along with any assessments made by your management team. Our firm's audit will deliver the basis of our opinion. The practices we will use include tests of documented data provided to support all of your company transactions documented n your company accounts. We will also test documents related to your receivables and liabilities through randomly selected customer accounts and creditors. The audit we will perform cannot be relied upon to detect irregularities or all fraud.We will notify you of any material errors we find as well as any illegal acts that grab our attention throughout the audit process. If the financial statements are going to be published or reproduced with reference made to the audit our firm conducted, you must agree to give us the statement proofs for our approval prior to publication. As p art of the audit engagement for the year ending in 2007, a review of your company's state and federal tax returns will be conducted for Apollo Shoes.The fees our firm charges Apollo Shoes will be billed as the work is performed and based on the time it is needed to fulfill each deliverable plus any acquired out of pocket expenses. The invoices will be due upon receipt. After your review, please sign the enclosed copy and return it to our firm promptly. Our firm appreciates the opportunity to perform the Apollo Shoes' audit and looks forwarding to working with you. Sincerely, Timeshares and Milestones References Arena, Alvin; Elder, Randal; and Basely, Mark(2014).

The Three Major Religions

The Major Religions Judaism, Christianity and Islamic Humanities 101 August 28, 2010 Strayer University The major religions in the world are Judaism, Christianity, and Islam. Judaism, Christianity, and Islam are monotheistic religions, namely they believe that there is only one God. All three religions believe that this God is the origin and source of all that exists. God cares about the entire creation and desires the well-being of all. God is just and has provided basic rules for our guidance so that we may be good and righteous, according to God's intention. All the major religions of the world have cities that hold special significance to their religion. It may be the home of a religious leader, the birthplace of their god, or the location of an important Temple or shrine. Many of these holy cities are important to more than one religion, which is a little more proof that we're all more alike than we are different. All three religions acknowledge that Moses was a prophet of God. The prophets of Israel and Judah are one of the most amazing groups of individuals in all history. The Islamic faith eagerly awaits the return of the Prophet Jesus born by a miracle of God without a father. The Prophet Mohammed's words give an account of the signs that will precede the coming of Jesus. Through Christianity, the prophets confirmed that God is sovereign over history and is working out His purposes in accordance with an overall plan, sometimes indiscernible, but always in the hands of the Lord. In Judaism, the people saw God's initiative at work in every step of their corporate existence. Yahweh (God) had called Abraham to father a chosen people of destiny. In Exodus, God used the Prophet Moses to affirm His power, goodness, and concern for history The religion's book of revelation, mediated by the prophet, is the Koran. It was not a completely new faith but is the third great monotheistic religion. In Muslim eyes, Mohammed completes a succession of prophets, including Abraham, Moses and Jesus, each of whom refined and restated the message of God. Mecca is a city in Saudi Arabia that is of major religious importance to Muslims. Mecca is the birthplace of the Prophet Mohammed who converted Arabia to Islam. All practicing Muslims accept belief in the ‘Six Articles of Faith’ and are obliged to follow the ‘Five Pillars. ’   They are 1) Muslim profession of faith or shahada, 2) Ritual Prayer or salah, 3) Ritual Prayer or salah, 4) Fasting or sawm, 5) Pilgrimage or hajj. The division between Shia (followers of Ali) and Sunni (followers of the custom of the caliphate) persists to this day. Although both share most of the customs of the religion, Shiites place more emphasis on the guiding role of the imam. About 90% of the world's Muslims are Sunni and about 10% Shia. Muslims prayer five a day. The most important day for them to worship Allah is Friday in the mosque. â€Å"Ramadan, the ninth month of the Islamic Calendar, is considered as one of the holiest months of the year. It was in 610 A. D. when the prophet Mohammad was said to have received revelations from God that later became Islam’s holy book, the Quran† (Ramadan – The Holy Month ,2010). Christians believe Jesus was crucified in Jerusalem. Bethlehem is a very important city to Christians because it is the place where Jesus was born. â€Å"The Christian life involves a number of different aspects. Among the key ones are fellowship with God Our relationships with others, and Obedience to God's commands and Discipline†( Hedrick, C. 1995). The Christian concept of God as creator holds a middle ground. Christianity conceives of God as One. But it is not an isolated One. Rather, God is a person, who is capable of affecting and being affected by others. This is implicit in the concept of God as Father, which is one of the most characteristic teachings of Jesus. The concept of God as personal ultimately led to the Trinity, which is surely one of the most distinctive. In Christianity their holy book is the bible ( Jewish bible and New Testament). Also their main day for worship is on Sunday in a church, chapel, and cathedral. Judaism is a monotheistic religion which believes that the world was created by a single, all-knowing divinity, and that all things within that world were designed to have meaning and purpose as part of a divine order. There are three branch of Judaism which form a type of lifestyle and beliefs of Jewish individuals. â€Å"Orthodox- Traditionalists who observe most of the traditional dietary and ceremonial laws of Judaism. Conservative- Do not holds to the importance of a Jewish political state, but put more emphasis on the historic and religious aspects of Judaism, doctrinally somewhere between Orthodox and Reform. Reform- The liberal wing of Judaism, culture and race oriented with little consensus on doctrinal or religious belief† (McDowell, J. 1992). Judaism has no dogma, no formal set of beliefs that one must hold to be a Jew. In Judaism, actions are far more important than beliefs, although there is certainly a place for belief within Judaism. In traditional Judaism, God is often perceived as a loving Father who is infinitely majestic with divine power? The central prayer of any Jewish religious service is to â€Å"love God†. Palestine was where Judaism found. The main day for worship is on Saturday in synagogue. Moses was the greatest of the prophets for Judaism and there holy book was Torah ( bible). Comparing the view of God between Islam, Judaism and Christiantaiy would reveal som e similarities but Judaism and Christianity will come closer in doctrine. This is because of the Old Testament. Both Judaism and Christianity reject the Origin of the Islamic faith. These are broad statements in comparing the three but still are general facts. From infancy, Muslims are taught about the oneness of God, hence monotheism. Muslim theology also advocates unity of the human race as one family under God and reject the Biblical teaching of a â€Å"chosen† people. To the Muslim, Allah is the name of God that encompasses all the Holy divine attributes. As in the Jewish faith, Jesus is regarded as a prophet but is rejected as the Holy Son of God. Judaism, at least from a traditional religious sense, draws its belief in a monotheistic existence of God from the Old Testament writings. In traditional Judaism, God is often perceived as a loving Father who is infinitely majestic with divine power. The three religions believe that human beings are the highest creatures here on earth. The three Abrahamic religions believe that God and human beings can and should communicate with each other. By revelation God communicates to people, among which the most important are revelation through prophets. These revelations are recorded in the Holy Scriptures of each religion. While the Holy Scriptures of the three religions are not the very same, nevertheless the younger two religions acknowledge God's truth as found in the previous religions, and encourage respect to the Holy Books. All three religions foster modesty, moderation, and honest work. We are to submit ourselves to the will of God. All three religions closely link religion and morality. Religion is to be manifested by showing concern for the well-being and dignity of others, in a life of service to others, and in personal and social ethical behavior. Islam, Judaism, and Christianity share many salient features. All three of these major world religions posit the existence of a single God, or a monotheistic deity. In Christianity, however, it is held that the single God is possessed of three natures, that of God the Father, the Son , and the Holy Spirit. Despite differences, at their core all three religions share the theme of right living and social interaction based upon it, as demonstrated in the following precepts from each religion: Christianity Thou shall not steal; Thou shall not commit adultery; Honor they mother and father. Islam Religion is based on reward and punishment; be good and you will be rewarded, be bad and you will be punished on the terrible day of reckoning. Judaism Refrain from incest, bloodshed, robbery, injustice and lawlessness, inhuman conduct, and idolatry. All three religions closely link religion and morality. Religion is to be manifested by showing concern for the well-being and dignity of others, in a life of service to others, and in personal and social ethical behavior.

Words Starting with Epi-

Words Starting with Epi- Words Starting with Epi- Words Starting with Epi- By Mark Nichol The prefix epi, from the Greek word meaning â€Å"at,† â€Å"close to,† â€Å"on,† â€Å"in addition to,† or â€Å"on the occasion of,† is at the root of a number of diverse words that pertain in some way to something associated with something else. This post lists and briefly defines many of these terms. epicene (â€Å"in common†): having characteristics of both sexes (or neither), effeminate epicenter (â€Å"on center†): the point of a planet’s surface above the focus of a seismic event epicycle (â€Å"on circle†): a small circle moving on or around another circle epidemic (â€Å"on people†): as an adjective, affecting a large number of people; as a noun, a widespread disease, although often generally in reference to a contagious or prevalent trend epigone (â€Å"close upon birth†): originally, a lesser descendant of distinguished forebears; later, a disciple, follower, or imitator epigram (â€Å"written on†): a brief, clever poem or saying, originally in verse form and often satirical epigraph (â€Å"written on†): originally, an inscription on a statue or a structure; later, a brief but substantive statement at the front of a book or head of a chapter, or a motto epilogue (â€Å"in addition to speech†): a conclusion, originally of a play epiphany (â€Å"show on†): a manifestation or revelation, originally of Christ episcopal (â€Å"look over†): pertaining to a bishop episode (â€Å"in addition to entrance†): originally, commentary between songs as part of a Greek tragedy, later an experience or incident, and ultimately also a scene or a distinctive part of a narrative epistemology (â€Å"standing over†): the study of, or a theory of, knowledge epistle (â€Å"send to†): a letter epistrophe (â€Å"turning about†): repetition of a word or phrase at the end of consecutive sentences or other syntactical units, or a comparative musical repetition epitaph (â€Å"over tomb†): an inscription on a monument or tomb epithalamium (â€Å"into bridal chamber†): a poem or song in honor of newlyweds epithet (â€Å"place in addition†): a descriptive name for a person, place, or thing epitome (â€Å"cut into†): originally, an abstract; later something typical or an embodiment of an ideal Many medical and scientific terms with the epi- prefix, including epidermis (â€Å"on skin†) and epilepsy (â€Å"seize upon†), exist. Disguised related words include epexegesis (â€Å"additional explanation†), meaning â€Å"clarification of meaning†; ephemera (â€Å"on a day†), originally meaning â€Å"lasting for a day† and now referring to something transitory; epode (â€Å"after song†), meaning â€Å"a poem with a pattern of a long lines followed by a short line†; eponym (â€Å"on a name†), meaning â€Å"one whose name is applied to a place or a thing†; epoxy (â€Å"on oxygen†), a chemical compound used as a glue; and epoch (â€Å"on hold†), originally â€Å"a point marking the beginning of an era,† now more loosely synonymous with era itself. Epicure and its derivatives, from the proper name Epicurus, are unrelated. 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 Vocabulary category, check our popular posts, or choose a related post below:Apply to, Apply for, and Apply withEmail EtiquettePreposition Mistakes #3: Two Idioms

Origins of the Jammu and Kashmir Conflict

Origins of the Jammu and Kashmir Conflict When India and Pakistan became separate and independent nations in August of 1947, theoretically they were divided along sectarian lines. In the Partition of India, Hindus were supposed to live in India, while Muslims lived in Pakistan. However, the horrific ethnic cleansing that followed proved that it was impossible to simply draw a line on the map between followers of the two faiths - they had been living in mixed communities for centuries. One region, where the northern tip of India adjoins Pakistan (and China), chose to opt out of both new nations. This was Jammu and Kashmir. As the British Raj in India ended, Maharaja Hari Singh of the princely state of Jammu and Kashmir refused to join his kingdom to either India or Pakistan. The maharaja himself was Hindu, as were 20% of his subjects, but the overwhelming majority of Kashmiris were Muslim (77%). There were also small minorities of Sikhs and Tibetan Buddhists. Hari Singh declared Jammu and Kashmirs independence as a separate nation in 1947, but Pakistan immediately launched a guerrilla war to free the majority-Muslim region from Hindu rule. The maharaja then appealed to India for aid, signing an agreement to accede to India in October of 1947, and Indian troops cleared the Pakistani guerrillas from much of the area. The newly-formed United Nations intervened in the conflict in 1948, organizing a cease-fire and calling for a referendum of Kashmirs people in order to determine whether the majority wished to join with Pakistan or India. However, that vote has never been taken. Since 1948, Pakistan and India have fought two additional wars over Jammu and Kashmir, in 1965 and in 1999. The region remains divided and claimed by both nations; Pakistan controls the northern and western one-third of the territory, while India has control of the southern area. China and India both also claim a Tibetan enclave in the east of Jammu and Kashmir called Aksai Chin; they fought a war in 1962 over the area, but have since signed agreements to enforce the current Line of Actual Control. Maharaja Hari Singh remained head of state in Jammu and Kashmir until 1952; his son later became the governor of the (Indian-administered) state. The Indian-controlled Kashmir Valleys 4 million people are 95% Muslim and only 4% Hindu, while Jammu is 30% Muslim and 66% Hindu. Pakistani-controlled territory is almost 100% Muslim; however, Pakistans claims include all of the region including Aksia Chin. The future of this long-disputed region is unclear. Since India, Pakistan, and China all possess nuclear weapons, any hot war over Jammu and Kashmir could have devastating results.

Performance Management And Reward System Essay Example | Topics and Well Written Essays - 2500 words

Performance Management And Reward System - Essay Example A lot of organisation managers neglect these important performance management functions since they are terribly time overwhelming and need some competent skills. However, that should not be a barrier. There are lots nice; reasonable performance management applications offered that automates the full method, and even offer tools that help to create it and make it easier to align goals, write feedback and select development activities. Grouping package is one amongst the leading suppliers; however there are many others as well.Reward systems will and sometimes do have associate influence on the effectiveness of structure modification efforts. Once the impact of a modification program on the reward system is not taken into consideration, the reward system will become a crucial impediment to people accepting the modification. On the opposite hand, once the reward system is taken into account and made a part of the modification strategy, it will create a positive contribution to a modific ation effort. It is exactly due to the general nature of organizations that nearly any modification effort has implications for the reward system.The capability of the employees is improved through motivation and rewarding hard work. For an organisation to retain motivated workers and achieve high performance there should be development programs which has motivational reward strategies and challenging work. This will enhance career development and progressive job satisfaction.