Entrepreneurship Essay Example | Topics and Well Written Essays - 1500 words - 2

Entrepreneurship - Essay Example Another reason is that someone gets fired or laid off from work and tries hard to get another job. After a year and a half of unemployment benefits now running out and no job in sight, a person has to resort to extraordinary measures to make money or lose the home, car and even the family in some cases. Times can get really hard for these people. Whatever the reason for my finally becoming an entrepreneur, there are certain principles of business and marketing that have to be consolidated first before even getting started. What will I be selling or promoting? That is the heart of my business and, whatever the choice, the product or service must stand out in some way to attract the attention of potential clients (Kiyosaki 2012). My idea is that I would like to start a photography and graphics business as I love digital photography and working with graphics to make unusual and original graphic art. The Entrepreneurial Personality The personalities of entrepreneurs will tend towards tho se who are willing to take risks in order to achieve a goal and I certainly have that characteristic. They also are willing to devise a plan on their own to build a product or service that others will need or want and to put it out there for the entire world to see and comment on. It takes a change of mindset from being an employee where one is told what to do and when to get it done (Kuratko & Hodgetts 1998). That change for me will not be hard to do. ... Entrepreneurial Risk Taker Fig. 1(DCTC 2010) Research must be done on how to proceed and that means finding out what others did and how they did it which is something I have already done. It is one thing to be in an office setting where everything is laid out and most of the hard part is already taken care. An entrepreneur now is in charge of not only developing the product or service, but also the funding, setting up the structure of a business, creating the financial system of operation, designing and building a website for promoting the product and finally, for ensuring its success in the marketplace. At some point, I will hire people to take care of the financial books and office work so I can create the art. All of this takes an organized mind, a lot of determination, a plan of the product or service and a planned structure of the business overall along with marketing procedures (Action Coach 2012). The person therefore, must have the strength and will to take risks, to get back up when falling down, to revise and redevelop as needed, and to study others who may be in the same field or genre of product and service. I have already made some mistakes but view these as a learning process before getting right down to creating my business. Ultimately, I view myself as strong, innovative, utilizing creative thinking in solving problems and always open to making changes for the better without going overboard. It is essential not to grow too fast but only enough that control is maintained over every part of the business (Action Coach 2012). The following table shows what the entrepreneur is typically responsible for within the structural framework of a

Gothic Art Essay Example for Free

Gothic Art Essay Gothic art refers to an art movement in the middle ages (Van de Bogart 70) that started in France around 1140 (the time that the ambulatory of the Church of Saint-Denis was constructed [Encarta â€Å"Gothic Art and Architecture†]) and lasted up until late 16th century throughout Europe (Encarta â€Å"Gothic Art and Architecture†). In this paper, an introduction to Gothic art, with a concentration on Gothic church architecture, shall be discussed. To effectively provide an overview of this artistic style, this paper shall tackle the following: the roots of the term, â€Å"gothic†; a discussion of the characteristics of Gothic architecture; conclusion. Explaining the Term, â€Å"Gothic† The term â€Å"gothic† was used by Giorgio Vasari (1511-1574), the Italian artist and historiographer known for this book on the famous architects, to refer to the artistic style that characterize the French churches such as the Notre Dame de Paris and the Church of Saint-Denis (Chapuis â€Å"Gothic Art†). The term came from the barbarians called Goths who were then known to lack the civility that the people â€Å"civilized† people such as the Romans ought to have. These barbarians were one of the Nordic tribes likened to that of the Vandals as despoilers (Tarnocyova 69) that brought the â€Å"civilization-filled† Roman Empire into flames (Chapuis â€Å"Gothic Art†). As such, the Goths represent a regression or at the very least a certain sort of backwardness, crudeness, and lack of refinement. In fact, the Academie dArchitecture, meeting in 1710, still described unacceptable architectural manners as â€Å"gothic† (Tarnocyova 69). Hence, the term is originally a pejorative term that intends to put down an artistic style and say that the style is at the very least barbaric and rude. The reason why Vasari charged the artistic style as â€Å"gothic† has nothing to do with the merits or demerits of the style. It also has nothing to do with the logic and ingenuity that the artistic style exhibits. Rather, Vasari, just like most people during the Renaissance, were victims of the prejudices of their period. It should be recalled that the Renaissance was characterized by despise for tradition. As such, anything that belonged to the â€Å"dark ages† cannot be considered as good and of value. It is only fairly recent that the artistic manner and beauty of the gothic period is acknowledged for all its already-perceived merits. Gothic Architecture Gothic art is widely known primarily because of Gothic architecture. In fact, as was already stated in the introduction, the beginning of the Gothic period is pegged on the time of the construction of the chevet of the Church of Saint-Denis. It was 1127 when Abbott Suger, then the Abbott of Saint-Denis who was also the confidant of French Kings like Louis VI and Louis VII (Wikipedia â€Å"Gothic Architecture†), decided to rebuild the Church of Saint-Denis. This rebuilding eventually gave way to a new art period. How was this period initiated, then? At this point, it will be worthwhile to first state the Abbot’s philosophical ideas that contributed a lot to the underlying spiritual ideology of the Gothic Saint-Denis. Abbot Suger was some sort of philosopher/theologian in his own right. Corresponding with the theologian Dionysius from Syria (whose philosophy was some sort of Neoplatonist Christianity) (Helfrich â€Å"History of Gothic Architecture†), Suger came with the theory that God could best be represented as a powerful light, as a â€Å"supernatural light† as he would call it (Helfrich â€Å"History of Gothic Architecture†), who through his omnipotence, spiritualizes everything that is material. As such, God’s church ought to be a place where light is mostly present. God’s church, being the gathering place of his people, ought to also be the place where God, as light, could put his people together represented by an enveloping light. With this in mind, Abbot Suger started rebuilding the west front of the church first (the abbot left the Carolingian nave untouched and moved to reconstruct the eastern part of the church). The initial impetus that defined the changes that the abbot did on the church was the desire to put more light on the choir. He wanted the effect of having something like a â€Å"Heavenly Jerusalem† (Tarnocyova 69) that is primarily perceived to be luminescent, in one way reflecting the glory, majesty and power of the One True God. In this way, the Church acts truly as Christ’s earthly bride, bringing heaven-on-earth, making the physical reflect what is spiritual. It was this eastern reconstruction that would eventually be considered the very first Gothic art. Putting this ideal was not an easy task to do. In the first place, the Romanesque period created bulky churches with thick walls and fewer and smaller windows. The creation of light, then, would entail an architecture that was different from what was then mainstream. It was in the face of this task that Abbot Suger’s architects thought of using a more sophisticated technology, the pointed arch. The use of the pointed arch gave the architects additional flexibility that was not accessible through the curved arches. For one, the use of the arch meant lesser lateral thrust of the roof on the walls (Chapuis, â€Å"Gothic Art†). In addition to this, the new system of ribbed vaults allowed for thinner columns, allowing the stone material of the vaults to be lighter (Chapuis, â€Å"Gothic Art†) and space to be wider. Another important technology is the flying buttress that gave support to the thinner walls. These allowed for more space and more windows to be installed in these churches. More space and more windows meant more light penetrating the Church (or, in the case of Saint-Denis, the ambulatory of the church). Thus, Suger’s ideal is now a reality and Gothic architecture, with its characteristic pointed arches, ribbed vaults, and flying buttresses, is finally born. It does not mean of course that Abbot Suger thought of Gothic architecture from a vacuum. It has to be remembered that â€Å"ribbed vaults, buttresses, clustered columns, ambulatories, wheel windows, spires and richly carved door tympanums were already features of ecclesiastical architecture† (Wikipedia â€Å"Gothic Architecture†). Even the pointed arch which is used to typify Gothic architecture is not a product of a strike of genius. Assyrian architecture already made use of pointed arches as early as 720 B. C. (Wikipedia, â€Å"Gothic Architecture†). Islamic presence in Europe, most especially in Spain, would account for the introduction of these arches in the West. What characterizes Gothic architecture then is not the presence of these individual architectural traits but the putting of these elements together forming a unique architectural style that allows for spires, space, pointed arches, ribbed vaults, grand rose windows, clustered columns, ambulatories to exist in one magnificent monument. Actually, as it could be noticed, these characteristics were put together not out of whim; Abbot Suger did not put these traits together just because. Instead, these architectural traits were utilized because of a purpose: the creation of light and space in the choir of Saint-Denis. Thus, as is always acknowledged, these beautiful architectural traits came together out of technical need. Gothic architecture then is a product of a technical and spiritual need that eventually is characterized by the typical Latin cross floor plan at the same literally showing forth height and light (Helfrich â€Å"History of Gothic Architecture†). Everything in a Gothic church shows forth height. This vertical emphasis could immediately be felt by an external viewer who may rapture in awe over the spires and pinnacles of Gothic churches. The facade as well as the entire west front of a church has pointed arches, shafts, and main arcade all of which pointing up. These amplify the already overwhelming effect of spires that unanimously bring the gazer’s eyes to heaven. Entering the Gothic church would continue that ethereal experience since the nave of a Gothic church is usually very high in proportion to its width. Upon looking up, the gazer would be led to look the ribbed vaults all of which leading to a boss in a pointing way. Not only would the gazer be enamored by the height that uplifts the spirit; there is also the magnificent ray of lights that passes through strain glasses and more magnificently through rose windows. Gothic churches are famous for these magnificent rose wheel windows the best ones such as those in Notre Dame and Chartres create the effect of the flooding of light all over the cathedral. These light rays are complemented by the large and numerous other windows in the church. The flooding of light and the univocal stress on height is again complemented by the Gothic sculpture on the tympanum or columns or totally not attached at all to architecture (Encarta â€Å"Gothic Art and Architecture†). Such architecture is characterized by naturalism at the same time the constant solemn disposition (Encarta â€Å"Gothic Art and Architecture†). Conclusion Gothic art, specifically Gothic architecture, has been created initially out of the spiritual need that Abbot Suger problematized in Saint-Denis. This was then followed by the architectural-technical need to be able to answer to this spiritual need. These series of needs brought forth the fusion which is now acknowledged to be one of the greatest styles in architecture called gothic art. Works Cited â€Å"Gothic Architecture. † Wikipedia: The Free Encyclopedia. 2 October 2007. 5 October 2007. http://en. wikipedia.org/wiki/Gothic_architecture. â€Å"Gothic Architecture† History Link 101. January 2004. 2 October 2007. http://www. historylink101. com/lessons/art_history_lessons/ma/gothic_architecture. htm. â€Å"Gothic Art and Architecture. † Microsoft Encarta Encyclopedia, 2002. â€Å"Gothic Art. † Wikipedia: The Free Encyclopedia. 4 October 2007. 5 October 2007. http://en. wikipedia. org/wiki/Gothic_art. â€Å"Parts of a Cathedral. † Medieval Time Reference. 2 October 2007. http://www. btinternet. com/~timeref/cathpart. htm Chapuis, Julien. Gothic Art. In Timeline of Art History. October 2002. The Metropolitan Museum of Art. 10 October 2007 http://www. metmuseum. org/toah/hd/mgot/hd_mgot. htm. Helfrich, Serge. History of Gothic Architecture. 10 October 2007 http://www. xs4all. nl/~helfrich/gothic/architecture. html Tarnocyova, Bronislava. †Gothic Architecture† Bratislava Leaders Magazine III (2007): 68-69. Van de Bogart, Doris. Introduction to the Humanities: Painting, Sculpture, Architecture, Music and Literature. New York: Barnes Noble, 1970.

Impact of Foreign Remittances on Economic Growth and Poverty Reduction

INTRODUCTION: Remittances typically refer to transfers of money by foreign workers to their home countries. Remittances are not a new phenomenon in the world, being a normal associated to migration which has always been a part of human history. Remittances are playing an important role in the economies of many developing and low income countries. Pakistan is a labour abundant country; hence, as neoclassical theory shows, if workers are unable to find jobs and/or wages to satisfy their needs, they will look elsewhere. Pakistan’s history provides us with a new trend of emigration nearly each decade. Remittance is an important source of foreign exchange earnings for Pakistan since 1970. During the past four decade Pakistan received significant amount of remittances, however, fluctuation were also observed in the inflow of remittances. Inflow of remittances affects economic growth positively by reducing current account deficit, improving the balance of payment position and reducing dependence o n external borrowing (Iqbal and Sttar, 2005). Pakistan like other developing countries in the world is known for its high migration and workers’ remittance. It is argued that this high migration is the result of poor economic conditions of the country because the economy is facing so many problems like unemployment, illiteracy, poverty, inflation, and terrorism etc. The people of Pakistan are migrating to foreign countries in search of job and to change their living standards. It is also argued that due to the high level of unemployment individuals are going abroad to get the employment and livelihood for their family and this unemployment is creating the problem of brain drain. The effect of remittances is not only multidimensional but in ... ...A.(2012), â€Å"Worker’s Remittances and Economic Growth in South Asia†,MPRA Paper 39001, University Library of Munich, Germany. Katsushi, S. I., Raghav, G.,Abdilahi, A., and Nidhi Kaicker,(2011), "Remittances, Growth and Poverty: New Evidence from Asian Countries," Discussion Paper Series DP2011-30, Research Institute for Economics & Business Administration, Kobe University. Levine, R. (1997), â€Å"Financial Development and Economic Growth: Views and Agenda† Journal of Economic Literature, 35(2), 688–72. Qayyum,A., Javid,M., and Arif,U.(2008), â€Å"Impact of Remittances on Economic Growth and Poverty: Evidence from Pakistan†,MPRA Paper 22941, University Library of Munich, Germany. Siddiqi,R., and Kemal,A. R.,(2006,â€Å"Remittances, Trade Liberalisation, and Poverty in Pakistan: The Role of Excluded Variables in Poverty Change Analysis,"PIDE-Working Papers 2006:1.

Abraham Lincoln Essay -- essays research papers

Abraham Lincoln Abraham Lincoln has been depicted as a very gifted orator and noble leader of our country. He is often compared with Shakespeare, due to his ability to say amazingly profound words. He is a very important symbol of our country’s history. Lincoln definitely led an interesting life. Abraham Lincoln was born on February 12, 1809 in a log cabin in Hardin (now Larue) County, Kentucky. This was near Hodgenville, Kentucky. His mother’s name was Nancy Hanks Lincoln; his father’s name was Thomas Lincoln. Abraham was named after his father’s father. He had an older sister named Sarah, and he had a younger brother named Thomas, but he died in infancy. Abraham Lincoln was once described by his cousin Dennis Hanks as,"...he'll never come to much, fur I'll tell you he wuz the puniest, cryin'est little youngster I ever saw." Abraham’s parents were part of a Baptist congregation. Abraham went to school every once in a while at a log schoolhouse two miles from his farm. Abraham then moved to Indiana due to troubles with land claims. When Abe was 9 years old, his mother died of â€Å"milk sickness† which was a disease that was acquired by drinking the milk of a cow that grazed on poisonous white snakeroot. His father Thomas then rema rried a woman named Sara Bush Johnston. She didn’t think that Abe had enough schooling, so she sent him to school a lot more. Abraham Lincoln enjoyed reading much more than the usual working on the farm. This is where he got most of his knowledge. In the 1830’s, the Lincolns moved to Illinois where Abraham lived until 1837. In Illinois, he worked as a postmaster, a storekeeper, and he served in the Black Hawk War in 1832. His physical features are the most famous qualities of Abraham Lincoln. At his full height, he was 6 feet and 4 inches and was about 180 pounds. This made him very tall and stocky. Lincoln is often depicted as a very hunched over man, since he is so tall. Lincoln decided that he wanted to run for legislature in Illinois. However, he lost his first election. In 1834 he was a Whig and was at last elected to the legislature and served four terms. During this time period, Abraham kept on reading, and eventually went to study the law. In 1837 he moved to Springfield, Illinois. He became a lawyer, and met his future wife. Mary Todd was from Kentucky and had moved to Springfield to live with her married siste... ...ck voting rights, which outraged many citizens, especially an actor named John Wilkes Booth. On Good Friday, April 14, 1865, Abraham Lincoln and his wife went to go see a play (â€Å"Our American Cousin†) at Ford’s Theatre. During the performance, John Wilkes Booth sneaked into the President’s balcony, and shot him in the head at about 10:15 PM. Lincoln was carried to the Peterson House across the street. He laid in a bed not long enough for him, stripped of his clothes, while physicians tried to remove blood clots which formed over the bullet wound. This relieved the pressure on his brain and allowed it to continue functioning and allowing respiration to take place. He internally and externally had hemorrhaging until 7:22 the next morning when he passed away. He was 56 years old when he died. Secretary of War Edwin M. Stanton immediately said, â€Å"Now he belongs to the ages.† There was a very long funeral procession, in which thousands of people lined the track along the way to Illinois on April 21st. Lincoln was buried in Springfield Illinois on May 4th, 1865. This was the first assassination in presidential history. Therefore it was a very important yet sad time in American history.

Philip Seymour Hoffman and Dr. Seuss Essay

The more that you read, the more things you will know. The more that you learn, the more places you’ll go. Dr. Seuss We shouldn’t teach great books; we should teach a love of reading. B. F. Skinner  Today a reader, tomorrow a leader. Margaret Fuller  Reading takes us away from home, but more important, it finds homes for us everywhere. Hazel Rochman â€Å"Success is not final, failure is not fatal: it is the courage to continue that counts.† ― Winston Churchill tags: bravery, courage, failure, inspirational, success 13499 likes like W.C. Fields â€Å"If at first you don’t succeed, try, try again. Then quit. No use being a damn fool about it.† ― W.C. Fields tags: humor, success 5582 likes like Albert Einstein â€Å"Try not to become a man of success. Rather become a man of value.† ― Albert Einstein tags: adulthood, success, value 4221 likes like Herman Melville â€Å"It is better to fail in originality than to succeed in imitation.† ― Herman Melville tags: success 3730 likes like Dr. Seuss â€Å"So be sure when you step, Step with care and great tact. And remember that life’s A Great Balancing Act. And will you succeed? Yes! You will, indeed! (98 and  ¾ percent guaranteed) Kid, you’ll move mountains.† ― Dr. Seuss, Oh, The Places You’ll Go! tags: humor, inspirational, success 2945 likes like W.P. Kinsella â€Å"Success is getting what you want, happiness is wanting what you get† ― W.P. Kinsella tags: happiness, success 2784 likes like Truman Capote â€Å"Failure is the condiment that gives success its flavor.† ― Truman Capote

The Leslie Fay Companies Essay Essay Example

The Leslie Fay Companies Essay Essay Example The Leslie Fay Companies Essay Paper The Leslie Fay Companies Essay Paper Background The Leslie Fay Companies was a women’s dress maker established by Fred Pomerantz. a former Women’s Army Corps uniform shaper during World War II. Despite the â€Å"volatile and intensely competitive† ( Knapp 34 ) nature of the industry. Leslie Fay grew to hold the 2nd largest one-year gross revenues compared to any of the other publically owned women’s dress makers. merely behind Liz Claiborne. Fred Pomerantz hired Paul Polishan for a place in the accounting section where Polishan befriended Pomerantz’s boy. John. After Fred Pomerantz’s decease in 1982. John Pomerantz became CEO and president of the board. holding been president of the company and supervising operations ten old ages prior. Polishan was besides promoted and became the company’s CFO and senior frailty president of finance. Although Leslie Fay’s central office was situated in New York City’s garment territory. the accounting office was off-site in Wilkes-Bar re. Pennsylvania. Polishan was known for his â€Å"strict and autocratic† ( 33 ) regulation in this location. demanding much from his employees and digesting really small. In Polishan’s absence. the accounting office was run by Donald Kenia. the company accountant. Contrary to Polishan’s demeanour. Kenia was mild and soft-spoken. The women’s dress industry suffered during the late 80s and early 90s due to the â€Å"casualization† ( Knapp 35 ) of American manner every bit good as the economic recession. The desire for more casual-looking apparels led to worsening gross revenues of frocks and other high-end garb. The recession besides caused â€Å"many consumers to restrict their discretional outgos. including the purchase of new clothes† ( 35 ) . This was a major blow to Leslie Fay’s chief customers- department shops. When some of these section shops filed for bankruptcy. Leslie Fay incurred material losingss. â€Å"In October 1991. John Pomerantz announced that Leslie Fay had achieved record net incomes for the 3rd one-fourth of the year† ( 36 ) . These net incomes were achieved despite the disabling economic state of affairs and John Pomerantz’s antique concern patterns that shunned â€Å"extensive market testing† ( 35 ) and the usage of computing machines. Wh ile many rivals were financially fighting. Leslie Fay was turning. On January 29. 1993. Polishan informed Pomerantz of a major fiscal issue ; seemingly Kenia had â€Å"secretively carried out† ( Knapp 36 ) an accounting fraud for several old ages. exaggerating net incomes â€Å"by about $ 80 million from 1990 through 1992† ( 33 ) and subjecting â€Å"approximately $ 130 million of fake entries† ( 39 ) . Leslie Fay’s stock list was inflated. minimizing cost of goods sold and hence increasing the gross net income border. In add-on to the forging of â€Å"inventory tickets for nonexistent products† ( 39 ) and the fiction of â€Å"large sums of fake in-transit inventory† ( 39 ) . orders were prerecorded. price reductions were omitted from fiscal statements. and disbursals and liabilities at the period-end were non reported. Almost all of Leslie Fay’s diary entries associating to be were tampered with in some manner. Donald Kenia claimed full duty for the fraud. but because of his compliant nature and low bets in the company. many believed this to be false. Polishan. as CFO. â€Å"was straight responsible for the unity of Leslie Fay’s accounting records† ( Knapp 37 ) . and since he ruled the accounting office with an Fe fist. he was thought to hold played a greater function in the cozenage. Kenia lacked an obvious inducement in orchestrating this large-scale fraud since he was non compensated based on net incomes. but other executives. such as Polishan and Pomerantz. w ho owned a important sum of portions in company stock. did benefit. They received â€Å"substantial year-end fillips. in some instances fillips larger than their one-year wages. as a consequence of Kenia’s alleged scam† ( 34 ) . Pomerantz and Polishan claimed to hold known nil about these accounting mistakes. After the fraud was uncovered. the audit commission investigated and released a study that exonerated Pomerantz ( 40 ) . but Kenia subsequently confessed. in resistance to his original testimony. that Polishan â€Å"had overseen and directed every major aspect of the fraud† ( 42 ) . Polishan and Kenia were convicted. In 1997. Leslie Fay was ruled to pay $ 34 million in colonies and filed for bankruptcy. but the company was able to return to a â€Å"profitable condition† ( 42 ) before being bought out in 2001. The function of Leslie Fay’s external hearer in the thick of this fraud of course comes into inquiry. BDO Seidman had been Leslie Fay’s â€Å"audit house since the mid-1970s and issued unqualified sentiments each twelvemonth on the company’s fiscal statements† ( Knapp 39 ) . After the disclosure of the fraud. BDO Seidman withdrew these unqualified sentiments for 1990 and 1991. The accounting house took on a similar defence to that of John Pomerantz. claiming themselves as victims of misrepresentation. Leslie Fay shareholders sued BDO Seidman for foolhardy auditing in 1993. Leslie Fay’s fiscal statements had been â€Å"replete with ruddy flags† ( 40 ) . lending to the cases. These pending legal conflicts led to questionable hearer independency. therefore doing BDO Seidman to vacate as Leslie Fay’s hearer. Numerous misstatements in about all cost and liability line points leads to the inquiry of whether the deficiency of sufficient internal controls was mostly responsible for the fraud and if the external auditor’s failure to look into Leslie Fay’s internal controls caused them to lose such mistakes. Business Risk Assessment Nature of the Entity The Leslie Fay Companies was a publically traded house on the New York Stock Exchange in the concern of fabricating women’s dress. From its origin. Leslie Fay’s focal point was on bring forthing â€Å"moderately priced and conservative frocks for adult females aged 30 through 55† ( Knapp. 34 ) . In 1982. John Pomerantz. boy of Fred. became the company’s CEO and president of the board following a leveraged buyout after the decease of his male parent. The steadfast re-listed on the NYSE in 1986. Pomerantz. Polishan. and other company executives held big parts of company stock. and as a consequence. they had a direct fiscal involvement in the continued fiscal success of Leslie Fay. Top executives were besides the receivers of frequent and big year-end fillips. In some instances. these fillips were greater than their one-year wages. Structurally. the company CFO and accountant. Polishan and Kenia. had big overruling powers over fiscal informations. Internal controls were badly missing. leting direction to skew about all minutess related to cost. Polishan â€Å"‘dominated’ Kenia through bullying and fear† ( Knapp 42 ) . converting Kenia to blow up Leslie Fay’s gross borders. Until the fraud was uncovered. Leslie Fay produced the 2nd largest net incomes in the industry. puting the company in the leaderboard. Industry. Regulatory. A ; external factors To understand the place of Leslie Fay in the late eightiess and early 1990s. it is of import to look at the province of the women’s manner industry at that clip. Leslie Fay’s cardinal rivals included Oscar de la Renta. Donna Karan. and others. However. the firm’s top challenger was Liz Claiborne. â€Å"the merely publically owned women’s dress maker in the late eightiess that had larger one-year gross revenues than Leslie Fay† ( Knapp 34 ) . The firm’s chief clients. which were besides shared by its rivals. were the big section shop ironss. Several industry tendencies contributed to economic adversity. The most impactful of these tendencies was the â€Å"casualization† ( Knapp 35 ) of America. This was a tendency that had developed a few old ages before and was in full force by the late ’80s. Millions of consumers began to eschew the traditional impressions of women’s manner and opted alternatively to dress in more comfy vesture. This motion began with younger adult females but so hit adult females in the 30 to 55 year-old section. Leslie Fay’s mark market. More specifically. this displacement toward insouciant vesture significantly impacted women’s frock gross revenues. In the early 1970s frock gross revenues began to worsen as a consequence of the popularity of pants suits. and by the late 1980s the displacement toward casualwear had for good damaged the gross revenues of frocks. All of this was bad intelligence for Leslie Fay. Since they were a maker of â€Å"stylishly conservative frocks. † ( Knapp 34 ) they were stuck in a current towards insouciant vesture with a concern theoretical account trying to swim upstream. The civilization of deregulating in the United Sates that began in the seventiess. took off in the 1980s. and flourished in the 1990s and early 2000s had an affect on the fiscal and accounting sections of many companies. Specifically sing accounting. the PCAOB did non be until 2002. This meant the deficiency of a regulative organic structure to supervise the creative activity of and conformity with accounting and auditing criterions. In add-on. jurisprudence did non yet necessitate the modern. SOX-created version of the audit commission. responsible for the hiring and fire of the external hearers among other things. The CFO and CEO were non required to personally certify ( with a signature ) to the truth of the company’s fiscal statements. giving them less answerability. The overall deficiency of answerability for CFOs and CEOs and the more mellow attack that hearers took during that clip period enabled Leslie Fay’s dirt to go through through unnoticed for that long. A assortment of external factors influenced Leslie Fay. Most of import was the recession of the late eightiess and early 1990s. The recession merely heightened the jobs in the women’s manner industry. as consumers began to watch their disbursement and spent less on new apparels. There was an overall economy-wide diminution in retail disbursement. which hurt concern for the major section shops that were Leslie Fay’s clients. As a consequence of weak retail gross revenues. many section shop ironss were forced to either merge with rivals or to neutralize. This injury Leslie Fay because the lasting section shops. with which the house did concern. â€Å"wrangled fiscal grants from their suppliers† ( Knapp 35 ) . As Leslie Fay’s primary clients took hits during the economic recession. the fabrication house besides suffered great losingss. Internal Control From the information presented in the instance by Knapp. it is apparent that Leslie Fay did non hold an effectual system of internal controls. First and foremost is the fact that the firm’s accounting offices were located 100 stat mis off from corporate central office. Bing this far off from the Garment District in Manhattan would hold made it hard for internal and external hearers to hold a complete apprehension of how Leslie Fay’s concern operated since they could non physically detect it. In add-on. most accounting forces located in PA could non discourse issues face-to-face with people in corporate central office. Paul Polishan made frequent trips to New York. nevertheless he was finally responsible for orchestrating the accounting fraud. and his bossy leading manner exacerbated the issue. Anyone who asked for records had to instantly reply to Polishan. supplying a ground why they needed to cognize that information. This gave Polishan the possible ability to cover up information before anyone else could see them. Leslie Fay besides had a deficiency of any type of information engineering system. In an age where it had become platitude in the industry to utilize computing machine webs to supervise day-to-day gross revenues. the house was still doing calls to clients on a hebdomadal footing to enter gross revenues Numberss ( Knapp 35 ) . This made it easier to pull strings gross revenues and stock list Numberss towards the terminal of accounting periods. particularly when sing Polishan’s strong belief. because a deficiency of IT meant less-precise Numberss. In add-on. the accounting offices in PA were non up to rush with modern informations processing ; instead they did more work by manus. Last. the extent of the influence that Polishan had over Kenia. the accountant. and finally the full accounting procedure. indicated a deficiency of cheques and balances within the system. Knapp provinces in the instance that Kenia and other subsidiaries followed any order given by Polishan merely due to his bullying factor. A good system of internal controls would guard against this. a cardinal agreement Leslie Fay clearly lacked. Aims. Strategies. A ; Business Risks Leslie Fay had received ailments from consumers that its vesture line was excessively â€Å"old-fashioned. † â€Å"matronly. † and â€Å"overpriced† ( Knapp. 36 ) . Given these fortunes. the house should hold sought to revamp their merchandise line and industry more voguish vesture while remaining true to the basic thoughts about manner that Leslie Fay was known for. Unfortunately for the company. John Pomerantz insisted on making concern the antique manner and relied on himself and his interior decorators to calculate manner tendencies. This might hold worked had Pomerantz known what the overall tendency in the women’s manner industry was. but he did non do usage of market proving to see what adult females were truly looking for in vesture. The house faced many concern hazards during this clip period. The recession heightened competition as many houses were all aiming the same market section that was passing less on new vesture. There was besides force per unit area to get the better of Liz Claiborne as the gross revenues leader in the industry. Leslie Fay was besides pushed to develop trendier vesture in a changing set of consumer demands. The settlement and amalgamations of section shops led to many write-downs and loss of income for the fabrication house. Leslie Fay was besides capable to less-advantageous gross revenues footings forced upon them by the shops such as longer payment footings. more indulgent return policies. and increased fiscal aid ( Knapp 35 ) . As ever. the force per unit area is on maintaining costs down in the market they are in. Since they aimed for reasonably priced vesture. the house needed to drive down costs in order to do a net income on their ware. The house had to maintain gross revenues and net incomes up all while factoring in these alterations in the economic system and in their specific market place. Leslie Fay faced the force per unit areas of run intoing analysts’ projections. since they were a publically traded company. If they did non run into projections. they were capable to a loss of investor capital. Healthy fiscal Numberss were besides of import to keep for the interest of maintaining creditors happy. The house needed funding from both loaners and investors in its common stock to back up the design and industry of its vesture. Entity Performance Measures The province of the economic system and industry in the late eightiess and early 1990s led to cut down disbursement. which would hold translated to take down gross revenues and net incomes for most houses in the manner industry. However. as noted in the instance and as seen by Leslie Fay’s financials. the house was accomplishing record net incomes despite a slow retail industry ( Knapp 36 ) . Some cardinal fiscal ratios and observations are presented in Exhibit 1. An analysis of these ratios shows that. harmonizing to Leslie Fay’s doctored fiscal statements. they were more liquid than the industry norm. but less solvent. They had lower stock list. histories receivable. and plus turnover ratios than the industry. and the ages of their stock list and histories receivable were higher than the industry norm. Their gross border per centum was about on par with industry norm. nevertheless they showed a higher net income border on their gross revenues ( by 1. 31 % ) every bit good as a significantly higher ROA ( 9. 79 % higher ) . Their Roe was lower than the industry norm. A higher net income border on gross revenues. together with reduced gross revenues from 1990 to 1991. suggests that Leslie Fay manipulated cost-side entries. Fraud Triangle Incentive/Pressure Changes in consumer behaviour of the women’s dress industry pressured Leslie Fay as it suffered a diminution in clients in the 1970s and 1980s. During this clip. manner tendencies were switching to go more insouciant. and new manners included more comfy. well-worn garments like denims and jerseies. Even Leslie Fay’s mark market of adult females between the ages of 30 and 55 were dressing more casually and buying less frocks. As tierce of Leslie Fay’s entire gross revenues are attributed to frocks. Leslie Fay felt the force per unit area of the alteration in the dress industry ( The Leslie Fay Company Inc. History ) . It was besides affected by the economic recession of the late eightiess and early 1990s. The company’s major clients. section shop ironss. experienced a diminution in retail disbursement due to this recession ( Knapp 35 ) . The fiscal strain on section shops caused them to demand fiscal grants from providers like Leslie Fay. The company was asked to let the section shops longer payment footings and more indulgent return policies. and to supply more fiscal aid for in-store shows. booths. and apparel dress shops ( Knapp 35 ) . Retailers criticized Leslie Fay of fabrication apparels that were overpriced and antique. The company was forced to give discounts to sweeping clients that could non sell all of the dress they had purchased. Pressure from retail merchants created an environment that burdened Leslie Fay with happening new ways to maintain up net incomes. Executive compensation is another inducement to perpetrate fraud. Executives including Pomerantz and Polishan had significant involvements in the Leslie Fay Companies as they owned big blocks of the company’s stock. In add-on. executive fillips were highly generous. sometimes transcending one-year wages ( Knapp 34 ) . Top executives whose fiscal involvements were to a great extent invested in Leslie Fay through stock ownership and these big fillips were more likely to perpetrate fraud for their ain personal benefit. Opportunity A important facet of Leslie Fay’s operations was the geographical difference between corporate central offices and the accounting offices. Corporate central offices were located in Manhattan. while the accounting offices were 100 stat mis north-west in Wilkes-Barre. Pennsylvania. Paul Polishan dominated the Wilkes-Barre office. nicknamed â€Å"Poliworld. † as the CFO and senior frailty president of finance. This physical separation between the accounting section and other executives and top direction created an chance for fraud. Finance and accounting employees were non as closely supervised as those in the corporate central offices due to this geographical gulf. This besides limited the internal controls that could be implemented over the accounting section ( Knapp 33 ) . Public accounting houses were non yet regulated by Sarbanes-Oxley. making an chance for Leslie Fay Companies to perpetrate Fraud. SOX mandates that public companies obtain an incorporate audit. including an audit of fiscal statements and internal controls over fiscal coverage ( Messier 43 ) . BDO Seidman was non required to carry on an audit of internal controls as there was no bing ordinance. This means that management’s actions associating to fiscal coverage were non needfully being investigated by its external hearer. This deficiency of ordinance affected the audit processs performed by BDO Seidman. which left the internal control system unchecked. Attitude/Rationalization Paul Polishan’s ruling personality made him a powerful influence over his subsidiaries. particularly Donald Kenia. Polishan purely ruled the Wilkes-Barre offices and when senior directors from the corporate central office asked him for fiscal information he frequently demanded the ground they needed the information ( Knapp 33 ) . This defensiveness which should hold been a ruddy flag created an environment where people were hesitating to oppugn Polishan. The relationship between Kenia and Polishan was besides closely examined during the probe of Leslie Fay. Kenia claimed to hold been â€Å"dominated† by Polishan through bullying and fright ( Knapp 42 ) . Polishan’s dashing personality allowed him to intimidate Kenia and his staff into distorting fiscal minutess and commit fraud. Polishan’s laterality at Leslie Fay put a strain on internal controls. Case Questions 1. A common size balance sheet and income statement. every bit good as cardinal fiscal ratios are detailed in Exhibits 2 through 4. Key ratios that should pull hearer attending include stock list turnover and age of stock lists. histories receivable turnover and age of histories receivable. gross border. and net income per centum. The low and continuously diminishing stock list turnover and similar histories receivable turnover that the ratio spreadsheet shows means that stock list is sitting for 85. 68 yearss in stock before it is sold. and when it is finally sold Leslie Fay is non having the money owed to them for 56. 33 yearss. While this is to be expected in the recession that the company was confronting during this clip period. it is significantly longer than the industry norms of 53. 7 yearss for stock list and 45. 5 yearss for histories receivable. This should pull hearer attending to the stock list and histories receivable lines on the balance sheet. doing certain they are valued right and wholly. including appropriate allowances. With clients purchasing less and taking longer to pay for it. how does the company maintain the steady gross border and net income border in line with and transcending industry norms. severally? This is the cardinal inquiry that should hold drawn auditor attending and where hearers should hold exercised their professional incredulity. Decreasing stock list turnover and histories receivables turnover is to be expected in difficult times when clients want to purchase less and some are even traveling insolvent. but more attending should hold been focused on how Leslie Fay managed to transcend the remainder of the industry in net income border ( Leslie Fay’s 3. 5 % compared to the industry norm of 2. 2 % ) under these conditions. 2. In add-on to the balance sheet. income statement. and fiscal ratios. an hearer would wish to hold other cardinal fiscal information to execute the existent audit. For the hearer to make up ones mind what extra fiscal information was needed. he would foremost execute a comparing similar to that in Question 1. which evaluated the hazards on the fiscal statements. particularly in relation to industry norms. Through this analysis. the hearer would hold decided that physical stock list counts and substantial analysis of the stock list would be of import information to hold because Leslie Fay is a merchandising company whose concern wholly relies on its stock list. During a recession. it would besides be of import to verify gross revenues and the gross border. to guarantee that gross border is really higher than industry norms as the company claims. The hearer should scan for big and unusual entries. particularly at the terminal of the period. to guarantee that Leslie Fay is non merely fabricating extra stock list at the terminal of the period to convey down the cost of goods sold. Hearers should besides corroborate gross revenues with the clients both for happening and completeness of the minutess that were recorded. During this cheque it would be of import to read gross revenues contracts to guarantee that gross was recognized consequently. Finally. the hearer would necessitate to verify that Leslie Fay included a big adequate allowance for dubious histories. During this period there was a recession and many clients were unable to pay or were traveling out of concern. a major concern for company. 3. When measuring a company’s industry. it is of import to observe the current economic system and the peril of the industry itself. Even before the recession hit. Leslie Fay was non large on alteration ; it did concern without the usage of much engineering or consumer trailing. even in the accounting sections. In the extremely volatile manner industry. how did Leslie Fay header with invariably altering manners and gustatory sensations? They tried to foretell altering manners on their ain. without any trailing of consumer penchants to assist steer them ( Knapp 35 ) . Leslie Fay was taking a hazardous attack to a hazardous market. As the economic system declined. this manner industry merely became more hazardous. The industry was clearly in a ruin due to the recession and the culture’s motion off from frocks. both of which caused a lessening in how many frocks were purchased by retail clients. In this sort of market. it would be of import for the hearers to non merely garner non-financial information about Leslie Fay and the manner industry. but they should besides garner information about Leslie Fay’s clients. the large section shops. to find whether or non they will be able to pay for outstanding histories receivable. This information would assist find an appropriate allowance for dubious histories. which would act upon the sum of gross revenues recorded in the income statement and the histories receivable balance on the balance sheet. The downward force per unit area on the industry would greatly increase the inducements and force per unit areas to keep good financials. which in bend. would increase the hazard of fraud. All of these factors should act upon the type and measure of the trials performed by the hearers. Hearers should corroborate purchases with clients. and inquire interior and outside the house for how Leslie Fay merchandises fit in the market. The downswing of the economic system should besides increase the proving done to the gross revenues account to guarantee that they really happened to reply this inquiry: How did Leslie Fay net income when all other companies in the market were losing gross? 4. As antecedently mentioned. Paul Polishan played a really dominant function in the accounting and finance sections in add-on to his subsidiaries at Leslie Fay. When there is such a dominant individual at the top. particularly one that has great control over subsidiaries. the dependability of the fiscal information lessenings. The dominating figure decreases the cheques and balances within the company that guarantee right information. which increases chances for fraud. Hearers need to acknowledge this figure and program consequently to ask about company information from both internal and external independent beginnings. maintaining in head that the dominant individual could besides compromise internal enquiries. The hearers must acknowledge the important force and seek to analyze the facets that he had definite control over deeper. The hearer should seek out the motives that the dominant participant may hold and analyze countries that he would desire to hold altered. For illustration. Polishan’s personal income was greatly influenced by stock monetary value. significance that he would desire to blow up net incomes to increase market value. Hearers must. therefore. lessening sensing hazard and sample potentially affected histories more. The hearer should so take the clip to carefully measure direction averments about completeness. rights and duties. rating and allotment. and being of history balances and minutess that have taken topographic point. Overall. the hearers need to get down to scrutinize a company with a dominant figure like Polishan with a good degree of professional incredulity. recognizing that the tone at the top decreased the internal controls and they will hold to increase the sum of proving and asking done to acquire an accurate image of the company’s financials. 5. Independence and objectiveness are two of the most of import external hearer features. The SEC ruled that BDO Seidman’s independency had been jeopardized by the cases that named BDO Seidman and Leslie Fay as suspects because of the deficiency of objectiveness that the accounting house would hold if they performed the following year’s external audit. Because the shareholders’ case against them put BDO Seidman and Leslie Fay on the same side. BDO Seidman now had a personal interest in Leslie Fay’s fiscal statements and was no longer independent of the firm’s financials. If BDO Seidman were to execute the audit. the stockholders would non be able to trust on or swear the fiscal statements ; they would presume that BDO Seidman would change the auditing procedure to their benefit. The case was non the lone object of conflicting involvement between BDO Seidman and Leslie Fay. GAAS # 2 provinces that an external hearer must be independent in the manner of thought. After the fraud was revealed. BDO Seidman retracted two unqualified sentiments for the past two old ages and publically stated that they were victims of the Leslie Fay fraud. faulting Leslie Fay’s upper direction for the full strategy. This blasted game back and Forth between Leslie Fay and BDO Seidman clearly eliminates any possibility for hearers to travel into a Leslie Fay audit with an independent mentality. Extra Questions 1. The fraud would hold been more noticeable to the external hearers had SOX been implemented at that clip. Howard Schilit. a forensic accounting specializer. â€Å"suggested†¦that Leslie Fay’s fiscal informations had been full with ruddy flags† ( Knapp 40 ) . bespeaking that adequate abnormalities were present to warrant farther examination. One of the largest constituents of SOX is the probe of internal controls. Such an probe would hold helped the external hearers realize that the information they were given was non to the full dependable. BDO Seidman should hold evaluated the cheques in Leslie Fay’s system. doing certain that neither Donald Kenia. the accountant. nor Paul Polishan. the CFO and senior frailty president of finance. were able to fiddle with the fiscal informations without ordinance. The deficiency of any kind of IT system due to the CEO’s peculiar affinity to â€Å"old-fashioned† ( Knapp 35 ) tradition besides gave more power to executive management- they had absolute control over the fiscal informations without electronic grounds of fiddling. The legion ruddy flags described by Schilit make it evident that BDO lacked professional incredulity in this instance. ensuing in the unqualified audit studies for Leslie Fay’s fiscal statements. 2. The proper executing of audit trials would hold enabled BDO Seidman to bring out the accounting mistakes. Inquiry of Leslie Fay forces would hold rapidly indicated that Polishan had absolute control over the fiscal informations. doing the hearer to so prove internal controls. An experimental review of the application of internal controls should hold been administered so BDO Seidman could see what checks Leslie Fay had in topographic point to modulate their fiscal informations. If this was decently observed. executive management’s control over the fraud may hold been revealed. Many substantial processs could hold been implemented to further uncover mistakes. A trial of inside informations would hold shown mistakes in all the major line points sing cost and liabilities. Substantial trials of single minutess. such as with purchase bills. could demo that the stock list reportedly in-transit did non really exist. A walkthrough and review of paperss and activities would uncover that much of the stock list reported was falsely recorded because there would be no organic procedure in which existent stock list entered the warehouse and was recorded- since they were fabricated. the perceiver would hold recognized this cardinal measure. A trial of history balances would besides demo that the stock list on manus did non fit up to the reported sums. Substantial analytical processs are cardinal in this instance. Due to hapless economic fortunes and rival battles. a ruddy flag should hold been raised when Leslie Fay continued to describe net incomes growing but failed to explicate how. Since fillips were tied to net incomes. executives had inducement to blow up their Numberss. Pomerantz’s â€Å"total wage and fillips of â€Å"3. 6 million [ was ] three times more than the 1991 compensation of Liz Claiborne’s CEO. whose company reported gross revenues more than double those of Leslie Fay’s† ( Knapp 40 ) . BDO should hold compared Leslie Fay to other companies in the women’s dress industry. observing differences in tendency lines. The elephantine fillips may hold indicated that company operations were non management’s largest concern. Decision The accounting fraud engineered by Paul Polishan. CFO and SVP of finance at Leslie Fay. doubtless tarnished the repute of Leslie Fay and its direction. every bit good as BDO Seidman as its hearer. Many factors finally contributed to the $ 80 million accounting fraud that was eventually uncovered in the early 1990s. One of the major factors included a terrible deficiency of internal controls. No employee would contend the domineering Polishan. particularly the second-in-command at the office. Donald Kenia. the accountant. In add-on. whenever an employee or direction at the corporate central office would bespeak fiscal information from Polishan. he would oppugn them about why they needed the information. which should hold been a mark that possibly something illegal was go oning behind the scenes. Not merely was there a big communicating job between the executives of the company. but besides the deficiency of transparence between executives was amazing. as other executives were in the d ark refering the fraud. Leslie Fay’s continued success in a fighting women’s manner industry should hold sparked BDO Seidman to look more closely into the fiscal information provided by Polishan. and possibly carry on substantial analytical processs on a more elaborate degree. BDO Seidman besides should hold actively compared Leslie Fay to its close rivals. and the industry as a whole. to see that cardinal fiscal ratios did non fit the general tendency. The chance and inducements for Paul Polishan to perpetrate fraud were both present. The physical distance of Polishan from central offices opened up a big chance for him to perpetrate fraud. In add-on. he had an employee willing to take the autumn for him when the fraud was uncovered. With this chance. Polishan was able to hedge bad fiscal statements that the worsening women’s manner industry would hold given him and increase his fillip. which was tied straight to the net incomes of Leslie Fay. Had the Sarbanes-Oxley ( SOX ) statute law been implemented prior to the accounting dirt at Leslie Fay. the fraud would hold been more easy noticeable. SOX would hold held executives accountable for the truth of fiscal statements The external hearer would besides hold been held to a higher criterion of supplyi ng sensible confidence as to the truth of the company fiscal statements. Even though BDO Seidman merely provided an â€Å"unqualified opinion† on the truth of the statements. SOX would hold prevented BDO Seidman from being so careless in their auditing of Leslie Fay. Last. SOX would hold required an in-depth reappraisal of internal controls. which Leslie Fay was missing. The deficiency of internal controls at Leslie Fay. and BDO Seidman’s ignorance of this job. was a major part to the deceitful accounting strategy that took topographic point. If the external hearer. BDO Seidman. had performed a proper reappraisal of Leslie Fay’s internal controls. they would hold uncovered a complete deficiency of said controls. including a deficiency of cheques and balances between top direction. This lack caused a major gulf between the CFO and other company executives. with the critical job being information dissymmetry between the two parties. The accounting offices of Leslie Fay were located a 100 stat mis from the corporate central office. fostering the spread between the CFO and other top direction. and non leting the accounting squad to physically see the operations of the company. Additionally. Leslie Fay lacked any type of information engineering system. and alternatively tracked day-to-day gross revenues and stock list counts by manus. This allowed for easier use of informations linked to the net incomes procedure of the company. As seen through the state of affairs at Leslie Fay. strong internal controls. and the ordinance of these controls. is indispensable to the uncovering and bar of fraud within any company. The effectivity of the internal controls should be tested by the external hearer. every bit good as sporadically evaluated by executives of the company.

The Thevenin equivalent resistance Essays

The Thevenin equivalent resistance Essays The Thevenin equivalent resistance Paper The Thevenin equivalent resistance Paper When using a voltage or current that varies, certain components that would not work with a direct current become functional. The capacitor is this type of component. It is made up of two conducting pieces of material that are a small distance apart and are separated by an insulator (or dielectric). The following experiments will show the way in which the capacitor works when placed in a working circuit in different combinations with a resistor. They will show how the time constant can be calculated experimentally as well as theoretically. One of the most underlying laws when dealing with electronics, which was introduced by Georg Ohm in 1821 [Gough], is Ohms Law. These experiments will validate this law. It will also investigate how the characteristics of a circuit may change when introducing resistors in parallel or series and as a result, verify the voltage divider rule. They will look at voltage drops around complete loops and how by manipulating a circuit can be used to make complex networks simpler, thereby validating Kirchoffs Voltage and Current Laws, and Thevenins Theorem. The Wheatstone bridge circuit was developed in 1843 by Charles Wheatstone in order to determine the values of unknown resistances [Gough], This will be investigated to check the validity of the Wheatstone bridge theory and prove its usefulness. Theory Experiment P-IE-R-1 (Ohms Law) Ohms Law indicates that the current through a conductor is proportional to the difference in potential between its ends. This, in equation form, is shown by V=I R (V is potential difference, I is the current and R is the constant of proportionality, or resistance). So if a current is passed through a circuit with an unknown resistance, this resistance can be calculated by plotting a graph of voltage against current. This should produce a straight line with a slope equalling the value of R. Experiment P-IE-R-2 (Resistor Networks) If a number of components are connected so that the current through each of them is equal then they are connected in series. So if you have two resistors connected in series, as shown below in Figure 1, then V1 = R1 I and V2 = R2 I. If you total all the separate potential differences around the circuit in Figure 1, then the sum will be 0, this is true for any complete loop in a circuit. It is known as Kirchoffs Voltage Law. As a result of this, each value of resistance can be combined to give an equivalent resistance, referred to as Req, this has no effect on the characteristics of the circuit. However, the components within a circuit can be connected up so that the potential difference across each of them is identical. This is a parallel connection. The two resistors in Figure 2 show components in parallel. The current of each is given as I1 = V/R1 and I2 = V/R2. As charge is conserved, it can be said the amount of current going into a node is equal to the total amount that leaves it, i. e. the sum of the currents is 0 (This is known as Kirchoffs current law). Therefore, the amount of current that passes through the two resistors in Figure 2 has to be equal to the current that is generated by the supply. It can be expressed as I = I1 + I2. By manipulating this equation and applying Ohms law, the equivalent resistance of the circuit can be calculated using the following equation 1/Req = 1/R1 + 1/R2. But when there are only two resistors it can be written as Req = R1 R2 / (R1 + R2), this is known as the product over the sum rule. Experiment P-IE-R-3 (Kirchoffs Laws and Thevenin Resistor Networks) Kirchoffs Laws: As mentioned above, Kirchoffs Voltage Law is defined as The algebraic sum of the potential differences around any complete loop of a circuit is zero [Gough]. Therefore if you refer to Figure 1, V = V1 + V2. But as Figure 2 indicates, current flows into the positive side of a resistor but at the same time out of the positive terminal of an emf source. As a result potential difference can be called the Voltage Drop. Also mentioned above, Kirchoffs current law can be defined as the algebraic sum of the currents into any node is zero [Gough]. So where three or more conductors connect the total current through the node will equal the current from the supply. Referring back to Figure 2, this can be shown by writing I = I1 + I2. Thevenins Theorem Thevenins Theorem can be defined as any network of resistors and batteries having two terminals is equivalent, as far as its terminal behaviour is concerned, to the series combination of a resistor and a DC voltage supply. [Gough] With a Voltage divider (Figure 3), by moving the switch to certain possible connections, different fractions of the supply can be created at the output. So if the switch is connected to the point B as shown, the output voltage can be obtained using the formula Vout = I R3. The current can be calculated by first working out the total resistance of the circuit and then by using Ohms law. If a load resistance is put across the output terminals as shown in Figure 3, then the current in the circuit will no longer be the same. The new value for the current will now be obtainable by using the formula I = V (R3 + RL)/ RL (R1 + R2 + R3) + (R1 + R2) R3. If a load is connected across Vout, then the current through the load resistance will be given by IL = Vout/RL. This shows that by using a combination of Ohms law and Kirchoffs Current and Voltage Laws, more complex circuits can be analysed faster and more easily. Experiment P-IE-R-4 (The Wheatstone Bridge) As Figure 4 shows the unknown resistor is R4, the other resistances, apart from R5, are known and can be a combination of different values. This circuit works by varying the resistance of R1, R2 and R3 so that the current through R5 is equal to zero. When the circuit is in this situation the bridge is known to be balanced. The value of the unknown resistor can then be worked out by using the values of the now known resistors. By using Thevenins theorem the current through R5 can be found by changing the rest of the circuit to its Thevenins equivalent, this gives the circuit shown in Figure 5. The Thevenin equivalent resistance (RT) across DB is ascertained by connecting these two parallel resistor combinations across R5, giving the Formula: RT = (R1 R3/ R1 + R3) + (R2 R4 / R2 + R4) The Thevenin equivalent voltage is determined by measuring the potential difference between the points D and B without R5 connected. As there are two parallel combinations of resistors, the voltage through each of them will be equal. This Voltage will be equal to the one that is driving the circuit, i. e. V, therefore the equivalent Thevenin Voltage can be obtained by using the formula VT = VDB = V [(R1 / {R1 + R3}) (R2 / {R2 + R4})] So I5 can be worked out using the Thevenin equivalent Voltage and resistance along with R5. The bridge is balanced when VT is equal to zero.

The History Behind the Invention of Gas Masks

The History Behind the Invention of Gas Masks Inventions that aid and protect the ability to breathe in the presence of gas, smoke or other poisonous fumes were being made before the first use of modern chemical weapons. Modern chemical warfare began on April 22, 1915, when German soldiers first used chlorine gas to attack the French in Ypres. But long before 1915, miners, firemen and underwater divers all had a need for helmets that could provide breathable air. Early prototypes for gas masks were developed to meet those needs. Early Fire Fighting and Diving Masks In 1823, brothers  John and Charles Deane patented a smoke protecting apparatus for firemen that was later modified for underwater divers. In 1819, Augustus Siebe marketed an early diving suit. Siebes suit included a helmet in which air was pumped via a tube to the helmet and spent air escaped from another tube. The inventor founded Siebe, Gorman, and Co to develop and manufacture respirators for a variety of purposes and was later instrumental in developing defense respirators. In 1849, Lewis P. Haslett patented an Inhaler or Lung Protector, the first U.S. patent (#6529) issued for an air purifying respirator. Hasletts device filtered dust from the air. In 1854, Scottish chemist John Stenhouse invented a simple mask that used charcoal to filter noxious gasses. In 1860, Frenchmen, Benoit Rouquayrol, and Auguste Denayrouze invented the Rà ©sevoir-Rà ©gulateur, which was intended for use in rescuing miners in flooded mines. The Rà ©sevoir-Rà ©gulateur could be used underwater. The device was made up of a nose clip and a mouthpiece attached to an air tank that the rescue worker carried on his back. In 1871, British physicist John Tyndall invented a firemans respirator that filtered air against smoke and gas. In 1874, British inventor  Samuel Barton patented a device that permitted respiration in places where the atmosphere is charged with noxious gasses, or vapors, smoke, or other impurities, according to U.S. patent #148868. Garrett Morgan American  Garrett Morgan patented the Morgan safety hood and smoke protector in 1914. Two years later, Morgan made national news when his gas mask was used to rescue 32 men trapped during an explosion in an underground tunnel 250 feet beneath Lake Erie. The publicity led to the sale of the safety hood to firehouses across the United States. Some historians cite the Morgan design as the basis for early U.S. army gas masks used during WWI. Early air filters include simple devices such as a soaked handkerchief held over the nose and mouth. Those devices evolved into various hoods worn over the head and soaked with protective chemicals. Goggles for the eyes and later filters drums were added. Carbon Monoxide Respirator The British built a carbon monoxide respirator for use during WWI  in 1915, before the first use of chemical gas weapons. It was then discovered that unexploded enemy shells gave off high enough levels of carbon monoxide to kill soldiers in the trenches, foxholes and other contained environments. This is similar to the dangers of the exhaust from a car with its engine turned on in an enclosed garage. Cluny Macpherson Canadian  Cluny Macpherson designed a fabric smoke helmet with a single exhaling tube that came with chemical sorbents to defeat the airborne chlorine used in the gas attacks. Macphersons designs were used and modified by allied forces and are considered the first to be used to protect against chemical weapons. British Small Box Respirator In 1916, the Germans added larger air filter drums containing gas neutralizing chemicals to their respirators. The allies soon added filter drums to their respirators as well. One of the most notable gas masks used during WWI was the British Small Box Respirator or SBR designed in 1916. The SBR was probably the most reliable and heavily used gas masks used during WWI.

Financial Re-Engineering with Respect to Funding of New Projects of Al Essay

Financial Re-Engineering with Respect to Funding of New Projects of Al Masaken - Essay Example Being a subsidiary and a group company of Aerated Concrete Industries Company K S C C (ACICO), Al Masaken Real Estate Company has created for itself a remarkable position in the booming real estate sector in the Gulf region.The company has so far executed various prestigious construction projects worth close to $ 300 million with a construction area extending up to 291,143 Square meters. Backed up by a good design and engineering team the company has crossed over the initial struggles and has reached the position to take up construction projects of high rise buildings on its own financial strength. As a strategic financial initiative, it was suggested that Al Masaken is promoted as an independent business entity and raise the additional funds required for its proposed high rise construction projects following the IPO route supported by the group image of ACICO. This case study details the circumstances which led to such a decision of providing the individual status to Al Masaken and the various other factors which contributed to the proposal.Specialized in Housing/Villa projects, Al Masaken was established in 1998 as a part of ACICO group with a 25% ownership from ACICO. Having sailed through the initial hiccups the company specialized in the new wave construction of vertical housing by the year 2003. Being one of the subsidiaries of the ACICO, the financial strategy was to obtain short-term loans to finance the purchase of the real estate properties and for the process of construction activity and repay the loan within a maximum period of one and a half years. Financing Strategy at the Holding company: ACICO adopted a financial policy of long-term borrowing for its other manufacturing activities and short-term borrowing for the construction activity.

HR Practices in Gala Coral Group Essay Example | Topics and Well Written Essays - 1750 words

HR Practices in Gala Coral Group - Essay Example As the discussion outlines the strategies of Group include developing and applying the most excellent technology structures so that their customers get the finest products in well-organized way possible, delivering market-dominant multi-channel facilities, so that their customer could assess the exhilarating products, continuing to build up exclusive and innovative product, and focusing on better locations for their retail shops, thus delivering augmented profitability. Gala Coral Group serves customers mainly in the Italy and United Kingdom which are the largest regulated markets of gambling in Europe. This study stresses that the objective of this paper is to focus on one of the social problems such as gender inequality issue of Gala Coral Group. It will lay emphasis on the major issues of the company such as pay gap, discrimination at work, occupational sex segregation, etc. Various approaches to these issues will be also taken into consideration which will consequently lead to the success of the company. The company is facing some gender issues as all the Board member or directors are male members. The company does not have any female member on the director’s position. For their marketing campaign strategy also, Gala Coral Group have male brand ambassadors to carry out the required activities. So, the major issue of Gala Coral Group is the gender inequality issue. Gender inequality is the biasness based on the gender that supports sex stereotypes of communal roles. It is most frequently used in regard to unfairness against women, though men could be differentiated against as well. Women are frequently supposed to be submissive and passive, whereas men are normally supposed to be aggressive and self-confident.

Expansionary Economic Policy Research Paper Example | Topics and Well Written Essays - 2000 words

Expansionary Economic Policy - Research Paper Example These tools moves the economy out of recession by affecting the money supply, interest rates, spending, aggregate demand, gross domestic product and employment. The goal of every economy is to operate at full employment equilibrium. The policy which can do the job of stabilising the equilibrium output to the full employment level is known as stabilisation policy. There are two types of stabilisation policy. They are fiscal policy and monetary policy. Fiscal policy refers to any change in ‘fisc’ which means treasury. In a broad sense the change in fisc is brought about by changes in the revenue -expenditure policy of the Fed. Summary of revenue and expenditure can be represented by the government budget. The budget has two elements : tax revenue (T) constituting the major source of government revenue and government expenditure (G). The monetary policy refers to any change in money supply brought about by the monetary authority. One of the most important way in which the monetary authority can affect the credit market is open market operations (OMO). In OMO the Fed makes sales and purchases of Government securities in open market . Another instrument of the monetary policy is the change in the required reserve ratio. The required reserves are the minimum balance that the Fed requires a bank to hold in the vault cash or on deposit with the Fed. The percentage of such deposits are called the required reserve ratio. The third instrument is the discount rate. Changes in the discount rate occur when The Fed changes the rate of interest on loans (Tucker,2008). In order to analyse the effects of fiscal and monetary undertaken by The Fed we consider commodity, money and labour

Employment Law Essay Example | Topics and Well Written Essays - 500 words - 10

Employment Law - Essay Example He complains of unfair elimination of his unused vacation. There was no proper written notice of termination of Tomas employment. The company provided a two-week termination payment in lieu of notice. Tomas promotion to a data entry manager made him work for about 55 hours in a week. This made him eligible for overtime because he worked for more than 44 hours in a week. This is because he was promoted a month after his overtime work that is within three months as stated in the Employment Standards Act of 2000. In Zsoldos v. MMMC Inc. Architects, 2005 CanLII, it the plaintiff signed an agreement with the defendant that was legally binding to both parties. Tomas needs compensation for the time off not taken, in addition to the hours he worked during public holidays. He should get time off for the holidays he worked in addition to the three weeks off as stated in the Employment Standards Act. It was not appropriate to eliminate the unused vacation because it could only be legally binding if there was a proper agreement signed in writing and not an oral agreement. This should be effective within seven days of employment termination. The withdrawal of the health benefits was inappropriate because Tomas was still an employee before the major clients seized to do business with Crowne Company. The company should provide the health benefits for the period stated in the contract agreement with the employee. In case of termination of the health benefits, there must be a written notice to the employee. Tomas termination of employment was inappropriate, as his employment with Crown Company lasted for more than three months. In addition, the employer did not give him a proper written notice informing him of the termination of his employment or a pay for the termination. The termination pay in lieu of notice was inappropriate. This is because in case of employment termination the pay in lieu of notice is effective within seven

Article review Essay Example | Topics and Well Written Essays - 500 words - 13

Article review - Essay Example Despite the fact, that some movies have used the popular genre of the popular culture they did not sell very much. The novel Red Storm Rising and other works of Tom Clancy have sold greatly. Clancy’s novel is the context of thriller style. They have historical lessons and use images and symbols to represent the idea behind the novel. The genre thriller that Clancy used has flourished over time and have best explained the crisis of the civilization during that century. The foundation for modern thriller was laid down by Joseph Conrad, John Bunchan and Eskrine Childers. Walter (4) examines the work of the three writers and places them as those of modern thriller. Authors like Eric Ambler rose up and started writing real literature instead of the mere spy tales. They involved moral characteristic in their tales and they used the heroic formula to develop the theme in their story. The Americans had become fond of the British tales, but when writers like Mickey Spillane did a book in American style it sold much. The United State became become domestic communism, and they read more of these books. Walter present works of the writer and movies that have sold due to their thriller genre. The Red Storm Rising is one of those books that see the writer winning the award and selling a number of volumes. Walter says that the thriller style of doing movies and writing stories has seen many books sell even in America. Walter presents quite a number of works that have been done. He presents Reagan the administrator is represented in Clacy’s text like a cult of national security. Walter analyzes the book Red Storm Arising. The use of popular character Clancy novel makes them sell. Reagan popularity makes Clancy novel sell. Clancy uses immensely powerful themes that involve the Americans culture. This success is seen by the popularity that they have. We are able to admire Clancy heroes and these keeps us to want to read more

Employment Law Essay Example | Topics and Well Written Essays - 500 words - 10

Employment Law - Essay Example He complains of unfair elimination of his unused vacation. There was no proper written notice of termination of Tomas employment. The company provided a two-week termination payment in lieu of notice. Tomas promotion to a data entry manager made him work for about 55 hours in a week. This made him eligible for overtime because he worked for more than 44 hours in a week. This is because he was promoted a month after his overtime work that is within three months as stated in the Employment Standards Act of 2000. In Zsoldos v. MMMC Inc. Architects, 2005 CanLII, it the plaintiff signed an agreement with the defendant that was legally binding to both parties. Tomas needs compensation for the time off not taken, in addition to the hours he worked during public holidays. He should get time off for the holidays he worked in addition to the three weeks off as stated in the Employment Standards Act. It was not appropriate to eliminate the unused vacation because it could only be legally binding if there was a proper agreement signed in writing and not an oral agreement. This should be effective within seven days of employment termination. The withdrawal of the health benefits was inappropriate because Tomas was still an employee before the major clients seized to do business with Crowne Company. The company should provide the health benefits for the period stated in the contract agreement with the employee. In case of termination of the health benefits, there must be a written notice to the employee. Tomas termination of employment was inappropriate, as his employment with Crown Company lasted for more than three months. In addition, the employer did not give him a proper written notice informing him of the termination of his employment or a pay for the termination. The termination pay in lieu of notice was inappropriate. This is because in case of employment termination the pay in lieu of notice is effective within seven

Salem Witch Trials Research Paper Example | Topics and Well Written Essays - 2000 words

Salem Witch Trials - Research Paper Example During the seventeenth century, in accordance to British laws, colonists, who had been discovered to work with the devil or practice witchcraft, were considered as committing a felony.3 The first arrest for the alleged witches happened on February 29, 1692. The trials ended on October 29, 1692, after nineteen people were hanged and around 156 people were imprisoned.4 This paper describes the developments leading to the Salem Witch Trials. It provides a brief history of the Massachusetts Bay Colony, and the events during the trials, as well as key personalities. It will also discuss what historians and researchers think are the reasons for the Salem Witch trials. They range from the feminist and economic analyses. They believed that the Salem Witch Trials is a product of public hysteria, the economic manipulation of the ministers, bitter and unresolved local conflicts, Puritan theocracy, and the influence of cultural stereotypes regarding witches. Brief History of Salem Village In 160 9, Henry Hudson led the exploration of Massachusetts Bay. In 1620, pilgrims arrived on the Mayflower and created Plymouth. Six years afterwards, the Naumkeag Indians lived at numerous sites in Massachusetts. In addition, Roger Conant made Salem a trading post. In 1620, settlers wanted to â€Å"purify† the Calvinist Church and established strong Puritan beliefs and practices. The Massachusetts Bay Company formed the Massachusetts Bay Colony.5 A royal charter provided them the right to manage the Massachusetts Bay Colony. John Endecott soon started the first plantation in Salem.6 One year after, John Winthrop was appointed as the new governor and travelled to Massachusetts. In 1638, a small group of Puritans settled at what was then called as Salem Village. Throughout the pre-1692 period, before the witchcraft trials commenced, conflict developed in Massachusetts. Roach stressed: [t]he Salem witchcraft trials erupted during an eight-year war [King William’s War] while Ma ssachusetts steered an unauthorized government with a nearly empty treasury through the hazards of French imperialism, Algonquin resentment, and English suspicion.7 The charter government increased the colonists’ unconstructive attitude toward civil authority.8 The villagers did not appreciate the double layer of authority imposed on them. In 1672, Salem Village was provided the authority to start a parish, hire a minister, and collect taxes for community projects. They created the Salem Village Parish and selected Samuel Parris to be their minister. In January 1692, the child and niece of Reverend Samuel Parris showed a bizarre form of sickness. His nine-year old daughter, Betty, and his niece, eleven-year-old Abigail Williams hid under chairs, contorted their bodies, lashed out their tongues, and spoke in outlandish languages.9 Without a physical explanation, Griggs stressed that the girls were bewitched. In February of the same year, Magistrates Jonathan Hathorne and Jonat han Corwin â€Å"examined† the witnesses.10 In May, Governor William Phipps created the Special Court of Oyer and Terminer to â€Å"hear and determine† the witch cases.11 Several months after that, nineteen of the accused were hanged, while hundreds were detained. The Events and Personalities of the Salem Witch Trials After what happened to the girls of the Parris’

Sean O’Sullivans Critical Reflection Attempt Essay Example for Free

Sean O’Sullivans Critical Reflection Attempt Essay Critical reflective writing explores various personal experiences by analyzing the social, political and cultural context that theyre written in. They enable writers to understand their values and biases. Through a comparative study of texts I can critically analyze the mode, genre, register, structure, audience and context. The texts â€Å"Transmutations Scientist (A revolutionary bio-engineering socio-scientific role)† and â€Å"The Parrot and the Pot Bellied Pig† are two texts I have chosen to reflect on. Due to the difference in genre both of these familiar texts are excellent examples of new age pieces of writing in the English genre. In addition I have also incorporated my text â€Å"Rapunzel Shaves for Leukaemia† to express similar textual similarities and to further show my development in professional writing. Through the idea of the satirical and narrative genre incarnate, composers can introduce responders to a hyperbolized understanding of a number of themes through a comedic nature. â€Å"The Parrot and the Potbellied Pig† is a satirical, fictitious short story that is one of many from the novel â€Å"Squirrel seeks chipmunk† by author David Sedaris. Sedaris being a successful comedian and radio contributor had an intention to write to a well-educated audience who appreciates  humorous anecdotes and the absurd idea of animals in strange adult situations. Through Sedaris’ use of Animal characterization he opens up a range of ideas and themes that cannot simple be done if actual humans were to be used. Through this technique characters are decontextualized and stereotypes associated with these characters are highlighted. Sedaris’ (2010) â€Å"What really drives me is the money. That, and the free booze. † (p. 119) quote suggests the Parrot is a stereotypical alcoholic journalist, but through the metaphorical use of the ‘Parrot symbol’ rather than an actual human, the idea is suppressed and viewed as a humorous form of literature rather than a personal attack on ones profession. Author Sedaris also attempts to incorporate a range of issues into his fable. Media sensationalism and racism are two main themes expressed in the text, through the clever characterization and situation of the story; these issues are brought into the light through a different angle of genre. The author displays the characters such as the Parrot and the Vietnamese Pot Bellied Pig to mimic the personalities of authentic real world individuals. â€Å"I see the,† the parrot said, and she scratched the word â€Å"self hating in her note pad†. (Sedaris, 2010, p. 121. ) Is an example of media sensationalism expressed through the Parrot as she interprets the Pigs retort to her question falsely and with a great deal of bias. In addition the theme of racism is clearly presented through the Pig, â€Å"He had been plump all through his youth, and the years of name-calling had not just shaped his adult life but deformed it† (Sedaris, 2010, p. 123. ) although this at first glance may seem like an issue of body image, I believe it includes racial connotations, suggesting the racism of the Americans towards the Vietnamese since the days of the Vietnam War. In saying this Sedaris was able to get away this idea due to the animal characterization of the protagonists. In conclusion the writers use of hyperbole accentuates the overall theme of the text â€Å"Pot Bellied Pig† being the obvious example extends an idea to the audience, thus making the text a form of entertainment through its satirical nature. Through the use of specific language features and humorous connotations the text â€Å"Transmutations Scientist† mirrors â€Å"The Parrot and the Potbellied Pig† although each text is a different genre. This text is perceived as an advertisement although it is of a fictitious nature. Through this genre hybrid from job advertisement an individual can really see a complex thought process the author has used to create such a text. The ‘Transmutations Scientist’ uses more formal language appropriate to the genre of an advertisement. This formal language is further emphasised through the use of scientific jargon used in the piece; â€Å"mutation†, â€Å"micromanipulation† and â€Å"conditioning† are example of this type of jargon used by the author. Although the jargon demonstrates a complex register for this composition, the actual purpose is to entertain audiences in a similar way â€Å"The Parrot and the Potbellied Pig† does. Thus, using the language feature of ‘jargon’ the audience is eligible to manifest in the comedic nature of the text. Similarly in â€Å"The Parrot and the Potbellied Pig† each text are presented as satirical compositions. In addition both texts are intended for a well-educated audience who appreciate a type of humour where they would have to think critically in order to understand the authors motives. In conclusion the text â€Å"Transmutations Scientist† parallels similar language features to the first text â€Å"The Parrot and the Potbellied Pig† through this audiences are given a greater understanding of the composers motives and incentives. Through critically analyse a particular text, another creative piece can ascend into a different genre. My text â€Å"Rapunzel Shaves for Leukaemia† demonstrates a form that has similarities to â€Å"Transmutations Scientist†; each text has a fairy tale register that has been appropriated into another genre form. â€Å"Popular supermodel Rapunzel partook in the ‘Worlds Greatest Shave’ movement to raise money for the Leukaemia foundation of Far Far Away. â€Å" (Appendix 7. ) As shown in this quote, it is clear I have made a clear transition between a fairy tale and a factual real world event. In addition, I have  LEGITIMATE FACTS INTO MY TEXT â€Å"EACH DAY AN AVERAGE OF 30 INDIVIDUALS WILL BE GIVEN THE DEVASTATING NEWS THAT THEY HAVE LEUKAEMIA, LYMPHOMA, MYELOMA OR A RELATED BLOOD DISORDER† (APPENDIX 7. ) THROUGH THE USE OF THIS TECHNIQUE, I CAN INFORM READERS OF THE IMPORTANCE OF A SOCIAL ISSUE AS WELL AS ENTERTAINING THROUGH THE USE OF HUMOR. ALTHOUGH THIS IMAGINATIVE PIECE OF WRITING ISN’T as reliable a the others as it was written at my own hand It still possessed a number of credible language features allowing the piece to convey its primary message, to entertain. A text can explore many different ideas and themes, thus creating it to  be a credible piece of writing. ‘The Parrot and the Potbellied Pig’ demonstrates extreme satirical view on social issues, whilst entertaining responders. ‘The Transmutations Scientist’ incorporates language features such as jargon and mixes with fairytale connotations to create an effective advert to humour audiences. In conclusion my text ‘Rapunzel Shaves for Leukaemia’ doesn’t include the structural stronghold of credible texts it shows that the transformation of a text can lead to more possibilities of genre. Each text encompasses a wide range of aspects that can be compared and contrasted in order to  transform a composition into a credible and purposeful piece of work. APA Reference List: O’Sullivan, S. (2014). Rapunzel Shaves for Leukaemia. Appendix 7. Sedaris, D. and Falconer, I. (2010). Squirrel seeks chipmunk. 1st Ed. New York: Little, Brown and Co. , pp. 118-129 Transmutations Scientist A revolutionary bioengineering socio-scientific role. (1982). New Scientist, p. 882. Appendices 1. Freedom What is Freedom? Freedom is being able to drive whatever vehicle down to the local grocery store and buy 100 cans of coke. Freedom is being able to sail your fathers’ yacht around the Greek Islands to share  a summer romance with your lover. Freedom can be voiced through a rage of mediums, such as travelling across the world to meet infamous Cuban Dictator, Fidel Castro and bask in his Fidelity. Freedom to me is showing my warmest feelings to anyone willing to listen, and share and retort, back to me. Today my com111 Tutor didn’t want to teach me how to incorporate the word beguile into a sentence. But I guess it was her choice, which is a definition of freedom. To the ancient Mayan’s, the Flamingo represents hope and freedom in their community, so the concept of freedom dates back to early history. I thoroughly enjoyed this exercise; I think I’m going to love this class. 2. Impressions of Wiradjuri Country Wiradjuri country is a vast beautiful land that people like me doesn’t get to explore everyday. I remember the first time I entered these parts, not knowing the wonders this land could offer a person like me. Gazing out the front window of the car, the blue haze of the magnificent Great Dividing Range took my breath away. As I passed through the thick forest down into the valley of this land, I stuck my head out the window so I could take in the sweet scent of the eucalyptus gum. 3. Playground. The Playground located on the corner of Brilliant and George St Bathurst was vandalised yet again by local University Students. Approximately 2am on Wednesday the 14th of March three University students were reported causing a ruckus and lighting fire to the swings in the playground. Although the Brilliant St playground is predominantly desolate and overrun with dead leaves, it still is an important part of the community. A local elderly man heard laughter from the park, whilst in his house that night working on his paperclip collection. So he called the authorities. â€Å"I wish the community will do  something to fix this nonsense† he quoted today. The park will still be open tomorrow despite this incident. So bring the family down the weather is going to be delightful. 4. The last time I saw my†¦ Never before have I seen something so incredibly cute, sexy and beautiful incarnate. She gazed into my very soul from the other side of the glass. I had never believed in love at first sight but this truly was. Instantly I knew I would want to spend the next 10 minutes with her. I picked her up, twirled her around and was about to taste her sweet lips, until she was abruptly taken away from me. I thought I was the  only one who would ever have her. I hate Seagulls. That was the last time I saw my sandwich. 5. George Brandis Attorney General Senator splits public opinion! Attorney General George Brandis quoted in Federal Parliament recently â€Å"People do have a right to be bigots†. Many are saying the senator is a racist pig, whilst others agree with the senators’ statement. â€Å"Senator Brandis has the right to make a case for the privilege of speaking freely† said one citizen agreeing with the Attorney General. The question is. Does Brandis have the right to influence the public opinion and condone such behaviour? Today the majority of the public  understand that the suppression of race hate laws are beneficial for the Australian Public. 6. Barbie’s Eulogy To our dearly departed, Barbie Although she was made of plastic and her boobies were fake. She held a place in all of our hearts. She was a role model to all the young women out there and some men. She always lived life to the full, whether it was lounging around in her dollhouse or being attacked by the family dog, she always did it with a smile on her face. Unfortunately Barbie was abruptly taken away from us, when the boys and I were a tad bored so we sprayed her perfect, slender body with lynx and ignited her with Damos’ lighter. My condolences to my grieving sister and Barbies newly widowed husband Ken. May her legacy live on. Rest in Peace Barbie. 7. Rapunzel Shaves for Leukaemia Blonde beauty shaves for cancer Yesterday, popular supermodel Rapunzel partook in the ‘Worlds Greatest Shave’ movement to raise money for the Leukaemia FOUNDATION OF FAR FAR AWAY. EACH DAY AN AVERAGE OF 30 INDIVIDUALS WILL BE GIVEN THE DEVASTATING NEWS THAT THEY HAVE LEUKAEMIA, LYMPHOMA, MYELOMA OR A RELATED BLOOD DISORDER. OVER 50,000 PEOPLE JOINED RAPUNZEL IN THIS MOVEMENT RAISING AN AVERAGE OF 8. 4 MILLION DOLLARS THIS YEAR ALONE. AFTER GOING THROUGH 40 ELECTRIC RAZORS  AND A HAIRCUT LASTING 12 HOURS EVENTUALLY THE 15 PEOPLE TEAM FINALLY REMOVED RAPUNZEL’S OVERWHELMING 20 METRES OF HAIR. 8. BIG ROCK CANDY MOUNTAIN APPROPRIATION IF EVERYONE WERE A MIDGET IN THE LAND OF NO SIX FOOTERS YOU’LL NEVER HAVE TO JUMP YOU CAN SEE OVER EVERY COUNTER AND NEVER LOOK LIKE A CHUMP 9. Powerful Images ‘Two cultures, one beach’ What a cruel male dominated culture I thought to myself, everything covered but her eyes. How could these poor women deal with this type of oppression? I can’t imagine living in a world where you couldn’t express yourself and be the women you wanted to be. Never be able to  wear designer labels or show off how your new belly button ring you got last weekend. If my husband saw me dressing like that he would kill me. What a cruel male dominated culture I thought to myself, everything exposed for the world to see, except the tiny bit of fabric covering her privates. How could these women live in a world where any male could gawk and gaze upon any women they wished like they were a piece of steak. And look at that Coco Chanel bikini she has on, does she not have any respect. If my husband caught me dressing like that he would kill me. 10. Powerful Images Journal Article ‘The Burqa† (Non-Fiction) When you see a woman wearing a Burqa, what is your first impression of her? Do you have an ethnocentric view that forces you to believe that because of her religion, she has no free will? Is her headscarf an indicator that she is involved in terrorist activities? Or do you assume that she is suffering from the inequalities of a male dominated religion? Since 9/11, there have been many misconceptions about Muslims and Islam. The media has failed at accurately portraying the Islamic religion and way of life. Islam is presented as a barbaric, vile, and oppressive religion. Furthermore, due to crude generalizations, Muslim women who  wear Burqa are stigmatized as subdued and in need of liberation. The Burqa is viewed as a restriction to a Muslim woman’s freedom to express her views and opinions, freedom to education, and freedom to drive. For a vast majority of Muslim women, this is the furthest thing from the truth. The Burqa does not symbolize oppression or suppression. To contrary beliefs, the Burqa is not worn only to keep the illicit desires of men in check. The Burqa is not simply a scarf or a head covering. Wearing the Burqa is a symbol of modesty and dedication. It is an outer manifestation of an inner commitment.