Leslie Fay Case Essay Essay Example

Leslie Fay Case Essay Essay Example Leslie Fay Case Essay Paper Leslie Fay Case Essay Paper 1. After reexamining the common size fiscal statements and the cardinal ratios of Leslie Fay. there some of the fiscal statement point that should hold been of peculiar involvement to BDO Seidman: 1 ) . Gross saless: the gross revenues has been turning steadily except the little bead in 1991. which is contrary to the industry recession. 2 ) . Inventory: Leslie Fay has been known for non catching up the manner. there should be inventory write-off issue in the dress industry. which haven’t been reflected in the stock list history though. 3 ) A/R: ever a high spot because of its nature of concealment fraud 4 ) . Other assets account: the current and speedy ratio of Leslie Fay is significantly higher than the industry norm. 5 ) . Liability history: A/P and debt. to see if understated. 2. Other fiscal info that the hearer might hold obtained: 1 ) . The contract or understanding of Leslie Fay and section shops to verify the A/R and liability 2 ) . Documentation with its client sing its orders 3 ) . Its recognition and bad debt write-down policy 3. Non-financial factors the hearer should see: 1 ) . The industry 2 ) . Impact of economic system on this peculiar industry and company 3 ) . The company’s construction. history and forces 4 ) . Government ordinances that have influenced or will demo the attempt on the company 4. Paul Polishan’s laterality has double deductions on the audit: 1 ) . Suppose he’s a morally-impeccable individual who did everything right and held high unity and duty towards the company. his laterality still shows an internal control failing which lack the segregation of responsibilities. Such system is prone to the fraud and if Mr. Polishan is ill or absent from work for whatever ground. the finance section might non work good. 2 ) . Mr. Polishan’s laterality explained the fraud he perpetuated and hid. The audit should take this into consideration when be aftering the audit. Mr. Polishan’s laterality might bespeak a weak internal control system. which should be evaluated at higher hazard and more substantial trial should be planned thenceforth. The audit should besides ask more people. including other staff in the finance section and the company’s providers to verify the histories instead than seting inordinate religion in what Mr. Polishan has tried to hold the audit believe. 5. SEC ruled that BDO Seidman’s independency was jeopardized because it’s been foolhardy in scrutinizing the ruddy flags shown in Leslie Fay’s fiscal statements. J. B. Hanauer A ; Co Case 1. Receivables from clients and other securities firm houses normally histories for 90 % or more of a brokerage’s entire assets. enforcing the biggest internal control hazard. The specific hazards of J. B. Hanauer includes: the extended duty of its gross revenues staff. The hearer hasn’t sufficiently taken this into consideration and didn’t decently look into these hazards. Their uncertainties were allayed by the Hanauer’s response to the SEC countenances. 2. Hanauer’s hearer sent out the verification missive to verify the being of the history receivables and its dollar value. 1 ) For the first type of history which carries recognition balances represented clients to whom Hanauer owed hard currency at year-end. the hearer aim is to verify the hard currency balance is right under the right name. 2 ) For the 2nd type stand foring clients who owed hard currency to the securities firm house. the hearer aim is to verify the firm’s non exaggerating it. 3 ) For the 3rd and 4th group. the hazard is much smaller since there are small room for the house to pull strings them. 3. For the histories the client didn’t want confirm. the extra processs may include: enquiry of the direction and gross revenues individual. read certifications about these histories and dealing history and resign if the client insists on non leting them to corroborate these histories. 4. Material audit range restriction is some actions from the client taking to the dollar value large plenty to act upon the user of its fiscal statements if non disclosed. I wholly agree with SEC that Hanauer’s direction imposed a stuff range restriction on the audit because the dolar value of unmailed verification histories for 18 % to 26 % of dollar value of histories selected for verification. which is extremely material. 5. The audit client should be allowed to â€Å"follow† its engagement audit spouse to another accounting house because it evidently breach the independency of the hearer after hammering a relationship with the clients. SOX specified the â€Å"cooling-off† period for the hearer from come ining the client direction. this serves the same intent as good. Flight Transportation Corporation Case 1. Memo: Thirty. Twenty. 1980 Harrington. With respects to the FTC’s 5. 2 1000000s of air charter grosss from IAS. I didn’t happen Rubin’s accounts converting for deficiency of certification for those minutess. Due to the extremely materiality and nature of this dealing. I suggest us to farther pursue those grosss for the proper certification. I retain my sentiment on this issue until the farther grounds. Should we discourse this affair or convey it to the higher degree. allow me cognize. Gregory Arnott 2. Measures accounting houses can follow to take down hazards that hearers will capitulate to their higher-ups when proficient dissensions originate during the audit: 1 ) Internal control system that segregate responsibilities. forestalling the laterality of certain cardinal employees 2 ) By-laws that prevent the right of staff from describing to a higher degree when placing fraud 3 ) Regular reappraisal and rating of each staff 3. If I was the staff hearer who discovered the fake air charter gross. I assume I have the duty of conveying it to the attending of higher degree. I would describe to my immediate directors to discourse the farther steps. if he refuses the farther investigate. I’ll write a memo to disassociate myself from Harrington’s determination to accept those gross. 4. Additional audit processs applied to the 1981 FTC Cayman gross include: 1 ) Confirmation or surprise visit to the Cayman ltd. 2 ) Review the certification of contract with Cayman to place the nature of the dealing 3 ) Have the FTC direction supply a written memo explicating the gross of related party dealing. 4 ) Research or analysis of the intervention of those related party dealing. 5. Defects in the auditor’s verification process: a ) Went to Rubin to corroborate the gross from Cayman. He’s evidently non the right individual to travel. B ) Accepted Rubin’s account for the IAS gross without the proper certification. degree Celsiuss ) No farther grounds was intended to be achieved. 6. Other particular hazards of the audit: the weak internal control system. deficiency of certification. industry recession. demand of big capital to finance operation. concentration of gross from one major client. 7. Specific steps audit houses can take to guarantee that client-imposed force per unit area does non adversely impact the quality of an independency audit: 1 ) . Clearly define the duty and right in the engagement missive 2 ) . Seasonably and proper communicating with the client in footings of their outlook being excessively high or non 3 ) . Working with the client’s audit commission to acquire through the job instead than straight with client’s direction 4 ) . Vacate if the force per unit area is inordinate to the point that jeopardize the quality if the audit

How to Find Degrees of Freedom in Statistics

How to Find Degrees of Freedom in Statistics Many statistical inference problems require us to find the number of degrees of freedom. The number of degrees of freedom selects a single probability distribution from among infinitely many. This step is an often overlooked but crucial detail in both the calculation of ​confidence intervals and the workings of hypothesis tests. There is not a single general formula for the number of degrees of freedom. However, there are specific formulas used for each type of procedure in inferential statistics. In other words, the setting that we are working in will determine the number of degrees of freedom. What follows is a partial list of some of the most common inference procedures, along with the number of degrees of freedom that are used in each situation. Standard Normal Distribution Procedures involving standard normal distribution  are listed for completeness and to clear up some misconceptions. These procedures do not require us to find the number of degrees of freedom. The reason for this is that there is a single standard normal distribution. These types of procedures encompass those involving a population mean when the population standard deviation is already known, and also procedures concerning population proportions. One Sample T Procedures Sometimes statistical practice requires us to use Student’s t-distribution. For these procedures, such as those dealing with a population mean with unknown population standard deviation, the number of degrees of freedom is one less than the sample size. Thus if the sample size is n, then there are n - 1 degrees of freedom. T Procedures With Paired Data Many times it makes sense to treat data as paired. The pairing is carried out typically due to a connection between the first and second value in our pair. Many times we would pair before and after measurements. Our sample of paired data is not independent; however, the difference between each pair is independent. Thus if the sample has a total of n pairs of data points, (for a total of 2n values) then there are n - 1 degrees of freedom. T Procedures for Two Independent Populations For these types of problems, we are still using a t-distribution. This time there is a sample from each of our populations. Although it is preferable to have these two samples be of the same size, this is not necessary for our statistical procedures. Thus we can have two samples of size n1 and n2. There are two ways to determine the number of degrees of freedom. The more accurate method is to use Welch’s formula, a computationally cumbersome formula involving the sample sizes and sample standard deviations. Another approach, referred to as the conservative approximation, can be used to quickly estimate the degrees of freedom. This is simply the smaller of the two numbers n1 - 1 and n2 - 1. Chi-Squarefor Independence One use of the chi-square test is to see if two categorical variables, each with several levels, exhibit independence. The information about these variables is logged in a two-way table with r rows and c columns. The number of degrees of freedom is the product (r - 1)(c - 1). Chi-Square Goodness of Fit Chi-square goodness of fit  starts with a single categorical variable with a total of n levels. We test the hypothesis that this variable matches a predetermined model. The number of degrees of freedom is one less than the number of levels. In other words, there are n - 1 degrees of freedom. One FactorANOVA One factor analysis of variance (ANOVA) allows us to make comparisons between several groups, eliminating the need for multiple pairwise hypothesis tests. Since the test requires us to measure both the variation between several groups as well as the variation within each group, we end up with two degrees of freedom. The F-statistic, which is used for one factor ANOVA, is a fraction. The numerator and denominator each have degrees of freedom. Let c be the number of groups and n is the total number of data values. The number of degrees of freedom for the numerator is one less than the number of groups, or c - 1. The number of degrees of freedom for the denominator is the total number of data values, minus the number of groups, or n - c. It is clear to see that we must be very careful to know which inference procedure we are working with. This knowledge will inform us of the correct number of degrees of freedom to use.

Situational Analysis Report about Toyota in Australia Essay

Situational Analysis Report about Toyota in Australia - Essay Example This paper will focus on present information about the market situation, Toyota share in Australia market, target market, trends that bear on the company’s product line in future, and identify the (SWOT) strengths, weaknesses, opportunities, and threats facing the company. Introduction In Australia, the head office for Toyota Motors Corporation is located in Melbourne where all the manufacturing activities are conducted. However, the marketing and sales are done in Sydney. The Australian branch deals with manufacture of vehicles such as Camry and Aurion. However, Toyota Australia is also concerned with importing other models, which include Corolla, Toraga, Kluger, HiAce, HiLux, LandCruser, Yaris, Torago, RAV4, and Prius. Additionally, Toyota Australia is concerned with selling of other brands such as Lexus. Toyota Australia is performing considerably well. It was the best vehicle exporter in 2008 when it exported 101,668 cars. Toyota Australia markets its vehicle to more than 20 countries located in different parts of the world. Market Situation Toyota Australia leads the automobile industry in Australia in manufacture of environmentally friendly vehicles. One of the greatest successes was success of hybrid technology, which was used in Prius. Currently, Toyota Prius, the most advanced hybrid system in the world is the most selling product for Toyota Australia. After the 2008 economic crisis, has been experiencing decreased sales in vehicle sales resulting in reduction in profits. However, Toyota Australia remains the best performing Automobile manufacturer in Australia. It has a market share of about 23.7%. However, the sales are expected to grow as the global economy recovers from the recession. After the recession, the Australian dollar weakened resulting in increased prices for all imported cars (Deloitte, 2012). Toyota Australia is the largest automobile exporter in Australia and mainly exports its vehicles to Middle East, Pacific Islands, and New Z ealand. However, Toyota Australia is facing grave competition in Middle East due to entry of automobile companies from China into this region. Although the market condition continues to become tougher, Toyota Australia is performing considerably well. The best performing car model include Corolla, Yaris, Corolla, and HiLux (IBM, 2011). Increase in the demand for car over the recent past has resulted in growth in market for Toyota Australia. Target market is the people working in the cities. The Toyota automobiles are affordable to people in middle and lower classes. However, Prius is quite expensive but being efficient in fuel use makes it favorable for different groups (IBM, 2011; Deloitte, 2012). Macro Environmental Situation Macro environment is the economic external market environment and the broad trends that may bear on product line (Woof, 2011). Increase in completion has obligated Toyota Australia to create more fuel-efficient cars, which emit fewer wastes hence environmenta lly friendly. This led to manufacture of Toyota Prius, which is considered the greenest car since it has reduced pollution and greenhouse effect. However, this model is facing competition from Honda Civic Hybrid and Ford Fusion Hybrid Car. The major competitors of Toyota Australia include Ford, GM, Mercedes, Volkswagen, BMW, and Honda (Mullins, Walker, & Harper, 2009; Silva, 2006), Politically, Australia is a democratic country. Australia is

History of the Olympic Games Research Paper Example | Topics and Well Written Essays - 1250 words - 3

History of the Olympic Games - Research Paper Example The state-run was the only event for the first 13 Olympic Games, but over time new sporting events were introduced (David 14). The hoplitodrome was a footrace while athletes wore full amours. There was an event where athletes competed in five competition called Pentathlon; that was javelin, sprint, jumping, wrestling and discus throwing. Boxing was later introduced at the 23rd games, and they continued to expand adding more and more games such as chariot racing. In the 37th Olympic Games, the Greek extended the games to a five-day competition. At first, the games were only participated by the Greek citizens only but eventually, the whole Mediterranean region joined in which was then the Roman Empire (Ben 8). The Olympic Games were linked to the religious festivals of Zeus closely but were not part of any rite. They were aimed more on showing the physical qualities and performances done by young people and also to enhance good relationships between Greece and its surrounding allies. The festival was a peaceful event influencing all the war-like cities, even the Sparta was famous for brutal and strict military always waited for the Olympic Games to end before attacking the Greek cities. In the ancient games, women were not allowed to attend the games, only freeborn boys and men could participate and attend. Athletes would take oaths first to observe the rules and standards of the games. The participants did not receive any monetary awards; they paid their expenses. The winners were crowned with olive leaves and paraded like heroes, and they were given a gift after being announced by a Greek judge while spectators cheered. The ceremony took place at the temple of Zeus. The greatest athlete in the ancient games was a wrestler called Milo of Croton who won the boxing competition six times and was said to be the most powerful man then. Many artists were also inspired by the Olympics.

The earth and its people chapter 17 Essay Example for Free

The earth and its people chapter 17 Essay 1. Why were death rates among Amerindians so high? P. 432 2. What was the most deadly of the epidemics in the Americas? P. 432 3. What (3) New World (Americas) foods revolutionized Old World (Europe, Africa, Asia) agriculture? P. 432 4. What did the horse do for the native peoples of the Americas? P. 433-4 5. What country occupied most of the Brazilian coast? P. 434 6. How did Amerindian people respond to the imposed Christianity? P. 434 7. What kind of powers did the highest-ranking Spanish officials in the colonies have? Why? P. 435 8. What regions were included in the Viceroy of Spain? P. 435 9. What was the primary agent by which European language and culture was transmitted to Brazil and Spanish America? P. 435 10. What was the richest institution in the Spanish colonies? P. 437 11. What commodities dominated the economic development of colonial Latin America? P. 437 12. What was the â€Å"mita†? p. 439 13. What did sugar plantations in Brazil depend on? P. 439 14. Why did sugar planters prefer African slaves to Amerindian slaves? P. 439 15. What were Hidalgos? P. 440 16. What forms did slave resistance take? P. 444 17. What was manumission and how did a slave achieve that? P. 444 18. What were castas? Give examples. 444-5 19. How were the governments and economic systems of English and French colonies different than those of the Spanish and Portuguese? Why? 445 20. Were the English successful in their first efforts to establish colonies in the Americas? Give an example. 445 21. How much of Jamestown’s population died within the first 15 years? Why? P. 446 22. How did the fur trade and hunting affect the Amerindian people? P. 446 23. What was indigo grown around Charleston used for? P. 447 24. What was the Stono Rebellion of 1739? P. 447 25. What are 3 ways that immigration to the Chesapeake differed from that of Massachusetts? P. 447 26. Merchants from what European nation first colonized Manhattan Island in 1624? P. 449 27. What did French settlements emphasize? P. 450 28. Who were the enemies of the Huron and Algonquin, who then became enemies of the French? P. 450 29. What were 3 things Jesuits did in an effort to convert native people to Christianity in French Canada? P. 450 30. What was the result, politically, of the French and Indian War (Seven Years’ War)? p. 452 31. What was the purpose of the English Navigation Acts? p. 454 Free Response Focus Questions: Answer these questions in a 5-7 sentence paragraph. In your own words. Do not simply copy from the book and memorize the response. Know it. Support your response with plenty of facts. Understand where events fall historically (global context, cause/effect, etc) 1. Considering the Columbian Exchange and colonization, what were the major impacts on the peoples of the Americas? 2. What role does religion play in European settlement of the Americas? Be specific as to Spanish, Portuguese, French, and British uses of Christianity as a tool of colonization. 3. The chapter describes several different types of forced labor practices. Describe each practice and explain why each one was preferred in different locations. Compare/Contrast: Write a well-developed thesis statement which clearly addresses similarities and differences. 4. Compare and contrast Latin American with North American colonies from 1530-1770.

Salvador sausage business plan Essay example -- essays research papers

1.0 Executive Summary †¢ By focusing on its heritage and the strength it brings into the products, their quality, and uniqueness, Salvador's will increase its sales to more than $2 million by the turn of the century, while improving the gross margin on sales cash management and working capital. †¢ This business plan leads the way. It renews our vision and strategic focus on the quality and value we put in our products and the market segment originally targeted. Our vision has been broadened by the success we have found in the marketplace, to the extent of adding new products and current plans on additional items and services. It has given us a step-by-step plan to meet and exceed our goals for increased sales, gross margin, and profitability. †¢ This plan includes this summary, and chapters on the company, products and services, market focus, action plans and forecasts, management team, and financial plan. 1.1 Objectives 1. Increase sales to more than $1 million over the next three years. 2. Move gross margin to above 55% over the current product line and maintain that level. 3. Add products and services to meet market demand, again at 55% margin or above. 4. Sell $2 million of salsa and related Hispanic food items and service by 2000. 5. Improve inventory turnover, reduce the cost of goods sold while maintaining the high quality of the products. 6. To provide jobs to the Hispanic community that are rewarding and fulfilling. 1.2 Mission Salvador's was built on offering the highest quality and value in its authentic hot salsa, filled with the history of the Hispanic community. Time honored family recipes have been passed down through the generations, rich with ethnic heritage. Knowledgeable consumers were looking for authentic products, filled with the best ingredients. The consumer was crying out for a change! They wanted real down home Hispanic salsa. Salvador's answered this call, first with its hot salsa, then adding mild and extra hot salsa, followed by yellow and blue corn chips. Constantly striving to supply what the consumer is asking for, we continually review what is available in the marketplace, and what isn't. Improving on what is available and providing new products and services to the areas of need will assure our success in a market driven by consumer demand. 1.3 Keys to Success 1. Delivering high quality products that set ... ...itional Ratios  Ã‚  Ã‚  Ã‚  Ã‚   1996  Ã‚  Ã‚  Ã‚  Ã‚   1997  Ã‚  Ã‚  Ã‚  Ã‚   1998  Ã‚  Ã‚  Ã‚  Ã‚  RMA Assets to Sales  Ã‚  Ã‚  Ã‚  Ã‚   0.22  Ã‚  Ã‚  Ã‚  Ã‚  0.30  Ã‚  Ã‚  Ã‚  Ã‚  0.34  Ã‚  Ã‚  Ã‚  Ã‚  0 Debt/Assets  Ã‚  Ã‚  Ã‚  Ã‚   35%  Ã‚  Ã‚  Ã‚  Ã‚  -12%  Ã‚  Ã‚  Ã‚  Ã‚  -24%  Ã‚  Ã‚  Ã‚  Ã‚  0 Current Debt/Total Assets  Ã‚  Ã‚  Ã‚  Ã‚   55%  Ã‚  Ã‚  Ã‚  Ã‚  25%  Ã‚  Ã‚  Ã‚  Ã‚  14%  Ã‚  Ã‚  Ã‚  Ã‚  0 Acid Test   Ã‚  Ã‚  Ã‚  Ã‚   0.58  Ã‚  Ã‚  Ã‚  Ã‚  2.46  Ã‚  Ã‚  Ã‚  Ã‚  5.43  Ã‚  Ã‚  Ã‚  Ã‚  0 Asset Turnover  Ã‚  Ã‚  Ã‚  Ã‚   4.59  Ã‚  Ã‚  Ã‚  Ã‚  3.29  Ã‚  Ã‚  Ã‚  Ã‚  2.91  Ã‚  Ã‚  Ã‚  Ã‚  0 Sales/Net Worth  Ã‚  Ã‚  Ã‚  Ã‚   7.08  Ã‚  Ã‚  Ã‚  Ã‚  2.95  Ã‚  Ã‚  Ã‚  Ã‚  2.34  Ã‚  Ã‚  Ã‚  Ã‚  0 Dividend Payout  Ã‚  Ã‚  Ã‚  Ã‚   $1  Ã‚  Ã‚  Ã‚  Ã‚  0.00  Ã‚  Ã‚  Ã‚  Ã‚  0.00  Ã‚  Ã‚  Ã‚  Ã‚  0

Three Skills I Need to Improve

Three Skills I need to Improve Part I Identify three skills for studying and learning online from Assessment 3. 1 that you would like to improve. Develop a brief action plan detailing the steps you will take to develop each skill. Part II Reflect on the people (friends, family, co-workers, social group, etc. ) in your life who support your choice to return to school, and answer the following questions: a. Who is part of your personal support system? Briefly describe each person/group. . How has each person or group of people supported and encouraged you in achieving your goals Identify three skills for studying and learning online from Assessment 3. 1 that you would like to improve . Develop a brief action plan detailing the steps you will take to develop each skill. Overcoming aloneness , Meeting deadlines, Enjoying relaxation I will be trying to work on how to talk with my words verses me always seeing people face to face. I started keeping a personal journal.I am working on deadli nes I seem to wait then realize that it’s more work than what I thought. Self-discipline is hard but its working for me with trying to get my work done on day to day. Relaxation I tried that at Panera Bread in the mall just to read over some work it was good. Part II Reflect on the people (friends, family, co-workers, social group, etc. ) in your life who support your choice to return to school, and answer the following questions: a. Who is part of your personal support system?Briefly describe each person/group. b. How has each person or group of people supported and encouraged you in achieving your goals? My husband and children are part of my support system. My daughter is very smart and says mom I can do your work. My husband helps me with understanding of this online school since he’s been doing this for a long time. They keep me encouraged because I get frustrated very quick. My husband says calm down and breath do this at your pace and you will get the hang of it .

The Visit (play) by Friedrich Dürrenmatt

The story opens with the town of Guellen (which literally means â€Å"excrement†) preparing for the arrival of famed millionairess Claire Zachanassian. The town is in a state of disrepair, and the residents are suffering considerable hardship and poverty. They hope that Claire, a native of the small town, will provide them with much-needed funds. Alfred Ill, the owner of Guellen's general store and the most popular man in town, was Claire's lover when they were young, and agrees with the Mayor that the task of convincing her to make a donation should fall to him.As the town gathers at the railway station to prepare for Claire's arrival, they are met with an unexpected surprise when Claire steps off of an earlier train. She is grand, grotesque, and fantastic, and is accompanied by two henchmen, her husband, a butler, and two eunuchs, along with a coffin, a caged black panther, and various pieces of luggage. She begins a flirtatious exchange with Ill, and they promptly revisit t heir old haunts: Petersen's Barn and Konrad's Village Wood. Ill finds her as delightful as ever, though they are both now in their sixties and significantly overweight. Claire draws Ill's attention to her prosthetic leg and artificial hand.After settling into the Golden Apostle Hotel, Claire joins the rest of the town, who have gathered outside for a homecoming celebration. A band plays, gymnasts perform, and the Mayor gives a speech. Claire takes the opportunity to announce that she will make a donation of one million dollars, half for the town and half to be shared among the families. The townspeople are overjoyed, but their happiness is dampened when Claire's Butler steps forward to reveal her condition. The Butler was once the Lord Chief Justice of Guellen, and had overseen the paternity suit that Claire had brought against Ill in 1910.In the suit, Ill had produced two false witnesses (who have since been transformed into Claire's eunuchs), and the court had ruled in his favor. Ill went on to marry Matilda, who owned the general store, and Claire moved to Hamburg and became a prostitute. She declares to the townspeople that she has come to Guellen to prove that justice can, indeed, be bought. Her donation is conditional on Ill's death. When the Mayor refuses, the town cheers in support, but Claire states rather ominously, â€Å"I'll wait.† Ill feels generally confident about his status in the town.However, as time passes, he begins to feel troubled about their growing discontent, and then increasingly fearful as he begins to notice the proliferation of new yellow  shoes on the feet of the townsmen, and the fact that everyone seems to be purchasing especially expensive items on credit. He goes to see the Policeman to demand that he arrest Claire for having threatened his life, but the Policeman tells him that the threat is nonsense. Ill then turns to the Mayor, who echoes similar sentiments. Both figures are armed, because Claire's black panther ha s escaped from his cage and is prowling about the town.This only feeds Ill's fear, since â€Å"my black panther† was Claire's pet name for him in their youth. He runs to see the Priest, but the Priest seems to be turning away from him as well, as he effectively ignores Ill's fears and instead draws attention to the magnificent new church bell. Slowly, the standard of living in the town rises, even though the townspeople continue to assure Ill that he is safe. Claire then receives the news that her black panther has been killed, and she has a funeral song played in its memory. In an effort to escape, Ill heads to the railway station, but finds that, strangely, the entire town is gathered there. They ask him where he is going, and he says that he is planning to move to Australia.They wish him well, again assuring him that he has nothing to fear in Guellen, but Ill grows increasingly nervous nonetheless. The train arrives, but he decides not to board, believing that someone will stop him anyway. Paralyzed, he collapses in the crowd, crying, â€Å"I'm lost!† After some time passes and Claire weds a new husband in the Guellen Cathedral, the Doctor and the Schoolmaster go to see her and explain that the townspeople have run up considerable debts since her arrival. The Schoolmaster appeals to her sense of humanity and begs her to abandon her desire for vengeance and help the town out of the goodness of her heart. She reveals to them that she already actually owns all of properties in the town, and that she is the reason the businesses have been shut down and caused stagnation and poverty for the citizens.The Doctor and the Schoolmaster are aghast at this revelation. In the meantime, Ill has been pacing the room above the general store, his terror growing as the townspeople buy more and more expensive products on credit. News reporters, having received word of Claire's imminent wedding, are everywhere, and they enter the store to get the scoop on Ill, ha ving heard that he was Claire's lover back in the day. The Schoolmaster, drunk, tries to inform the press about Claire's cruel proposal, but the townspeople stop him. Finally Ill descends the stairs, surprised at the hubbub, but  quiet. The reporters clear the room when they hear that Claire has just divorced the man she has just married, and has found a new lover.After the confusion has cleared, the Schoolmaster and Ill have an honest discussion. The Schoolmaster explains that he is certain that Ill will be killed, and admits that he will ultimately join the ranks of the murderers. Ill calmly states that he has accepted his guilt, and acknowledges that the town's suffering is his fault. The Schoolmaster leaves, and Ill is confronted by the Mayor, who asks whether Ill will accept the town's judgment at that evening's meeting. Ill says that he will. The Mayor then suggests that Ill make things easier on everyone and shoot himself, but Ill refuses, insisting that the town must go th rough the process of actually judging and then killing him.Ill goes for a ride in his son's newly-purchased car, accompanied by his wife, Matilda, and his daughter, both of whom are wearing new outfits. As they drive through Konrad's Village Wood, Ill says that he is going to go for a walk through the woods before heading to the town meeting. His family continues on to the movie theater. In the woods, Ill comes across Claire, who is walking with her newest husband. She asks her husband to leave so that she and Ill can speak privately. They reminisce about the past, and make plans for the future. Claire tells Ill that she plans to take his body away in the coffin to a mausoleum in Capri that overlooks the Mediterranean.She also tells Ill that she has never stopped loving him, but that over time her love has grown into something monstrous. The town meeting is flooded with press, and the town publicly announces their acceptance of Claire's donation. They then go through the formality o f a vote, which is unanimous, and the Mayor states that they have Ill to thank for their new-found wealth. The press is then ushered out of the auditorium to enjoy refreshments. The doors are locked, and the lights are dimmed. The Priest crosses Ill, and he is killed by the townsmen. Just as a reporter reappears in the auditorium, the Doctor announces that Ill has died from a heart attack.The reporters gather, and declare that Ill has died from joy. Claire examines the corpse, gives the Mayor his check, and leaves the town with Ill's body in the coffin that she brought with her when she arrived in Guellen. Claire boards the train at the railway station, and the visit comes to an end.

How does the first two scenes support the quote that Romeo and Juliet are Star-crossd Lovers Essays

How does the first two scenes support the quote that Romeo and Juliet are Star-crossd Lovers Essays How does the first two scenes support the quote that Romeo and Juliet are Star-crossd Lovers Essay How does the first two scenes support the quote that Romeo and Juliet are Star-crossd Lovers Essay Throughout Shakespeares Romeo and Juliet fate plays a huge part, this usually involves Benvolio messing things up who ironically is the one trying to keep the peace. But it is the results of his efforts to cheer up Romeo which indirectly cause nearly every death in the play. Benvolios name derives from to Latin words, Bene which means to wish and volio which means well. Star crossd lovers refers to any lovers whose affection for each other is doomed to end in tragedy. It is a romantic but tragic phrase just like the play.The prologue confirms that they are Star-crossd lovers by setting the current situation and enlightens us about the family feud between the Capulets and the Montagues. The Two Households have had an ancient grudge which has lasted for generations. Do with their death bury their parents strife, the death of Romeo and Juliet is the only way for the two families to be in peace. The prologue is telling us that Romeo and Juliet are going to fall in love and cause even more trouble and hatred between the families, and that they are going to die which will end in the eventual peace between the two families. The love between them is going to end in death: Death-marked love. In my opinion it also appears that the only way Romeo and Juliet will find peace is in their death.The first scene starts with some male conflict between household servants from both families. The Capulet servants Sampson and Gregory are having a conversation in Verona and they express their hatred for the Montagues, including the Montague women by saying, A dog of that house shall move me to stand: I will take the wall of any man or maid of Montagues. Both sides seem to be more verbally than physically violent but, when a fight breaks out the Capulet servants turn out to be cowards.When Abraham questions Sampson about biting his thumb at him Samson denies it No sir, I do not bite my thumb at you, sir, but I do bite my thumb, sir. Benvolio, who is Romeos good friend and a nephew of Montague, appears and makes an attempt at keeping the peace which nearly works until ruthless Tybalt comes storming in and, seeing Benvolio with his sword drawn, automatically assumes the worse and a fight breaks out between them. Tybalts arrival causes the situation to escalate because he has such a strong hatred for the Montagues ..peace! I hate the word, as I hate hell, all Montagues, and thee: The fact that Tybalt arrived when he did highlights the Star-crossd theme of the story. Although Benvolio had tried to part the two sides Tybalts arrival had put a stop to this.I think the name Benvolio has come from the word Benevolent which means kind, helpful and charitable which is a perfect description of Benvolios character that would much rather that there was peace between the two families: I do but keep the peace. It is only when the prince intervenes that the civil brawl stops and Benvolio and Tybalt drop their weapons. This is followed by a long speech fr om the Prince who tells both sides that if a fight breaks out one more time their lives would be taken If ever you disturb our streets again, your lives shall pay the forfeit of peace.The tension between the families makes the situation all the worse for Romeo and Juliet: both sides are very passionate about the family conflict and neither is prepared to give in. Neither Romeo nor Juliet is yet introduced but we already realise that any relationship between two people of such opposed families is doomed.Away from all the conflict, when Romeo is introduced the mood of the story changes and becomes a lot calmer. The scene involves Romeo talking about Rosaline a girl whom he has never met, whom he is in love with but whom has sworn to live a life of chastity Shell not be hit with cupids arrow. Romeo speaks of her very passionately although he has never met her which really reflects his personality. Romeos passion and ability to fall in love so quickly plays a big part in the story and k eeps him and Juliet together until their bitter end.In scene two Lord Capulet is talking to Paris who is a Kinsman of the Prince, Capulet speaks about Paris marrying his daughter Juliet. Capulet promises Paris that in two years time when Juliet is sixteen he can have her as his bride She hath not seen the change of fourteen years, let two more summers wither in their pride, ere we may think her right to be a bride. Capulet would be happy to see her marry into such a rich and noble family although Juliet has had no say in this arrangement although this is not what Paris has been taught to believe.It is purely down to fate that Romeo ends up going to a feast hosted by the Capulets. Romeo is approached by a Capulet servant who is unable to read an invite to the feast God gi god-en. I pray, sir, can you read? Romeo agrees to read it for him and in return the servant invites him to the party I pray, come and crush a cup of wine. Rest you merry! Romeo decides to go when Benvolio persuades him that other beauties of Verona will be there and that when he sees them he will realise that Rosaline is not so beautiful. Although the only reason he really wants to go is so that he can stare at her.I think Shakespeare cleverly grasps the audiences attention in scenes one and two by showing the tension and hatred between the two families. We are slowly prepared for the anguish which will be destined if two people fall in love from the different families. Therefore love and hate play a big part in this story. However it is fate that they should meet and be together as Romeo should never have been at the party and Juliet was promised to marry Paris. All the conflict builds up and leads to the tragedy of the Star-crossd lovers.

Does It Matter Where You Go to College

Does It Matter Where You Go to College SAT / ACT Prep Online Guides and Tips Getting into an elite college is becoming increasingly harder, and many students (and their parents) place tremendous stress on themselves to try to do all they can to get into one of the most prestigious colleges. They believe that graduating from a top college will allow them to have a more prosperous future. While it’s undeniable that elite colleges attract the highest caliber of student, there’s still debate about whether these colleges directly impact professional outcomes.So really, does it matter where you go to college? In this article, I’ll explore the impact of attending an elite institution. While it’s extremely difficult to compare the educational and social impact of one college versus another, we can try to determine the influence a specific college has on one’s professional future. feature image credit:bluefieldphotos bp/Flickr What Is an Elite College? For the purposes of this article, elite colleges are the most selective, prestigious colleges in the country. These colleges are seen as the gold standard, and that's why so many students spend years of hard work and worry to try to get into these schools. Some examples of elite colleges are the Ivy League schools, MIT, Stanford, and the University of Chicago. If you're looking for a complete list, I'd include the top 15 National Universities and the top 5 National Liberal Arts schools in US News on this list of revered super schools. Why It Does Matter Where You Go to College There are a number of reasons why going to a more prestigious schoolcan benefit your future. Below,I’ll detail some of the most important benefits of attending an elite college. Keep in mind that I'm focusing on the potential financial and professional benefits of going to a top college. Additionally, elite colleges may challenge you more academically, and you may enjoy surrounding yourself with other incredibly motivated and successful students. On the other hand, some of the classes at top schools may make you feel overwhelmed. You may feel compelled to select a less rigorous major, or you may not have time to do as many extracurricular activities or have an enjoyable social life. Graduates of Elite Schools Are More Likely to Have Future Financial and Professional Success Probably, the main reason students and their parents care about gaining admission to top colleges is because they believe that attending one of these schools is a ticket to future success. While it’s difficult to prove that going to an elite college makes you successful, there’s a strong relationship between attending an elite school and being successful. On average, graduates from elite schools make more money, and degrees from many elite schools provide the best return on your college investment. Also, while only 2%-5% of all US undergraduates graduate from top schools, 38% of Fortune 500 company CEOs and 44.8% of billionaires graduated from elite institutions. Similarly, of Forbes’s most powerful people, 55.9% of powerful women and 85.2% of powerful men attended elite schools. Graduates of Top Schools Are More Likely to Graduate Even if you believe that all college degrees are equal, the top schools tend to have the highest graduation rates. Those who attend the most prestigious schools are much more likely to get degrees. For example, Harvard’s graduation rate is 98%. Meanwhile, the University of Massachusetts Amherst, a significantly less selective state school, has a graduation rate of 76%. Cal State Los Angeles, a California State University school, has a graduation rate of 41%. There are a number of factors that may contribute to the varying graduation rates. The most selective schools only admit top students; therefore, almost all of their students possess the necessary motivation to ensure that they graduate. Also, selective schools, particularly selective private schools, may offer more support services and guidance that result in higher graduation rates. Finally, some of the larger, less selective state schools have a higher percentage of low-income and nontraditional students. These students face additional obstacles that can prevent them from graduating. Low-Income Students May Benefit the Most From Going to a Top School On average, low-income students have significantly lower graduation rates. Furthermore, low-income students are more likely than wealthier students to attend a college that is less selective than one they could have attended. A widely read study determined that, for students admitted to elite schools, choosing to attend a somewhat selective school like Penn State over the most selective schools like Harvard didn’t impact future earnings for the majority. However, the payoff of attending elite colleges was greater for economically disadvantaged students. Why It Doesn’t Matter Which College You Attend There is definitely an argument to be made that where you go to college is insignificant. What matters are your skills, experience, work ethic, and that you get a college degree. Here are some reasons why it may not matter where you go to college. Going to an Elite School Isn’t Essential for Future Professional Success As previously mentioned, a study concluded that students who were admitted to top schools and opted to go to less selective schools ended up earning as much as their peers who graduated from the top schools. Therefore, you can conclude that what really matters isn’t where you go to school but possessing the attributes that make you competitive for admission to the top schools. Similarly, a Wall Street Journal study found that the prestige of a college doesn’t impact future earnings for many students. Specifically, the studyconcluded that a school’s prestige does have an impact on future earnings for business and liberal arts majors, but there is virtually no impact on future earnings for STEM majors. Additionally, even though graduates from the top schools are more likely to become CEOs or ridiculously wealthy, the majority of people who do aren’t graduates of elite institutions. Any Advantage of Going to an Elite School May Be Offset by Its Cost Even if going to a top college leads to somewhat higher earnings, those higher earnings may be more than offset by the substantially higher price of elite private colleges. For example, for the 2015-2016 academic year, the estimated cost of attendance for a year at Stanford was $65,177. For a California resident, the estimated cost of attendance for UCLA was $32,289. Over four years, that’s a difference of more than $120,000. Even if, hypothetically, the Stanford degree led to an annual salary that was $2,000 more than the UCLA degree, it would take more than 60 years of that extra salary just to cover the added cost of attending Stanford. However, keep in mind that elite private colleges typically offer the most generous financial aid. The listed cost of attendance may not be what you end up having to pay. Elite colleges aren't cheap. Conclusion: Does It Matter Where You Go to College? The short answer is that it depends. Primarily, it depends on your goals and background. If you want to become president or a CEO, you may be more likely to do so if you attend one of the most elite colleges. Similarly, some of the top Wall Street and consulting firms are known to almost exclusively hire employees who graduated from the most prestigious schools. Also, graduates of elite colleges have an advantage in the business world from strong, powerful alumni networks. However, If you want to be a scientist or teacher, there may not be much of an advantage, at least monetarily, from attending a top school. On the other hand, the data does suggest that students from low-income backgrounds may benefit the most from attending elite schools and choosing to attend the most selective school that accepts them. Furthermore, the answer depends on which schools you’re comparing. The difference between graduating from Stanford and graduating from UCLA is probably minimal, if there’s any difference at all, in the eyes of most employers and graduate schools. However, there’s a much larger difference between Stanford and Cal State Los Angeles. Again, you can still achieve any professional goal if you attend from Cal State Los Angeles, but the graduation rate of Stanford is significantly higher, and the average salaries of Stanford grads are substantially higher. It's important to remember that you can graduate from any college, and if you fully apply yourself, you can be a successful CEO, doctor, engineer, or whatever else you aspire to be. Similarly, if you go to an Ivy League college and try to coast through life without showing the dedication that got you into an elite college, you're likely to experience limited success. What Should You Do? Regardless of the school you attend, your work ethic, character, and aptitude will influence your future more than the college you graduated from. Maintain focus and keep working hard, and you’ll give yourself the best opportunity to reach your goals. Because getting a college degree is undoubtedly linked to future success, you want to attend a college that’s a good fit for you and your needs so that you’ll be more likely to graduate (and likely happier!). Find out how to go about researching and choosing a college. Also, research the professional outcomes for students who share your background and graduated with a degree in your intended major. You can use sites like payscale.com and College Scorecard to help you with your research. For example, while the University of Utah is ranked as the 5th best National University in the country by US News, it’s considered one of the very best colleges in the country for video game design. If you want to be a video game designer, going to the University of Utah may be more beneficial to your future career than going to Princeton or Yale. If you’re the first one in your family to go to college, or you have a disability, investigate how well students in your situation fare at a particular school. Each student has specific needs and goals, and you should try to determine how well a college will cater to your needs, and if it's well-equipped to help you fulfill your dreams. What's Next? If you've decided that you want to go to an elite college, find out how to get accepted. Also, you should know how many colleges to apply to and the complete college application timeline. Finally, if you think you can't go to an elite college becauseyou have sub-pargrades, but you want to go to a good school, learn about the best schools with low GPA requirements. Want to improve your SAT score by 160 points or your ACT score by 4 points?We've written a guide for each test about the top 5 strategies you must be using to have a shot at improving your score. Download it for free now:

Human Factors in Cockpit Design Term Paper Example | Topics and Well Written Essays - 2500 words

Human Factors in Cockpit Design - Term Paper Example They get involved in behavioral/cognitive task-analysis, time analysis for assessment of various task demands, computer modeling for reach analysis and assessing the complexities of the task involved. It stems from the color selection to environmental considerations for the error free operations by pilot. It is essential that critical information is presented in the pilots field of view so that his potential energies are focused on the critical task. Information presented should be easy to interpret and presented in the way to avoid cluttering. The Head-Down-Display (HDD) and the Head-Up-Display (HUD) are the systems, which are capable of satisfying these needs. Advanced technological research tools like simulators are capable of giving a great insight in studying man-machine interaction to make travel safe and less burdensome for pilots. The journey is endless and it will continue to pose new challenges depending upon the complexities that will come on the way. Cockpit designing wil l also be impacted from the other technologies too and may culminate into totally a different shape and style not imagined by anybody so far. The purpose of any designers task while addressing Human Factor issue is to see the aspects of safety, ease of operation, and which is easy to learn. Good design promotes efficiency and consistency in task performance. That is the underlying principle on which cockpit designing is done. Cockpit is a compartment from where pilot controls the aircraft whether it is in air or on ground. The term is used to denote a place where pilot along with copilots are stationed with myriad of controls to navigate the aircraft. The cockpit contains various flight instruments and the controls to facilitate pilot navigation. The term is also sometimes used for the driver’s place in racing cars. Cockpit has a window which can be opened while the airplane is on the ground. Glass windows

One Day Training Programme for Big Idea Limited Assignment

One Day Training Programme for Big Idea Limited - Assignment Example Since the company lacks experience in managing such events so it has approached our consultancy firm to design the way in which such a training programme can be managed. Concept of Project Management (PM) and its strategy All over the world, most of PM practitioners prefer to use Project Management Board of Knowledge (PMBoK) and Projects In Controlled Environments (PRINCE2) methodologies as they are the standardized ones. According to PMI (2008), both methodologies suggest that the projects should get started with a Project Initiation phase that helps in identifying the main requirements of the owners. However, in case of Big Idea Ltd., preparing a Feasibility study or Business case is most appropriate which is the latest tool used by PM practitioners (Field & Keller, 2007). Business case is described by Gardiner (2005) as a tool that is standard in Project Management with the aim of providing analysis of three crucial features of projects i.e. managerial, technical and financial so that a solution can be derived in accordance with the customer’s set of requirements. Business case has been used by Project Management practitioners as it eases the management team in making sound decision in future about project related to its objectives and scope (Ali, Anbari, & Money, 2008). Since Project Initiation Phase is of utmost importance in every project, it is vital for the PM practitioner to ensure that this phase is properly worked out. According to Kerzner (2009) and Turner (2009), Project Initiation phase must have to two outputs; one is there should be an appointed Project Manager and second output is Project Initiation Document known as PID. While the process of initial project development is progressing and project objectives are being defined, PM practitioners identify two sets of factors that will be used for measurement of project’s success (Haas, 2006). According to PMI (2008), the first set of factors is made from the success criteria which com prise of dependents variable that will assess the successful project’s outcome i.e. time, quality and cost. While, second set of factors set comprise of success factors that consist of independent variables that have influence on success criteria’s successful achievement i.e. project assumptions and constraints. Figure 1: Project Life Cycle Source: Lock (2003) The project objective for Big Idea Ltd can be defined as: To design and prepare a one day UG Project Management Training Programme for Level 3 Undergraduate students to make them understand the application of Microsoft Project and Critical Path Analysis for delivery on 1st September 2012 with a maximum budget of ?40,000. When the project initiation phase ends and project is approved by the concerned authorities, the next phase of the project life is project development phase. Olsson and Magnussen (2007) and Shenhar (2008), the second phase of Project Life Cycle is the most crucial one as at this stage the project is either made or broken. At this stage, the project is refined as formation of project team takes place along with setting of various plans and activities for implementation, monitoring and control are completed. Project Development phase helps in setting the project boundaries and identification of details and requirements of the projects (Kwak, Anbari, 2008). Turner (2009) defined the second phase as the identification of activities that will allow operations