Saturday, May 23, 2020
The following exercise focuses on what students like best and least about friends. The exercise allows students to practice a number of areas: expressing opinions, comparatives and superlatives, descriptive adjectives and reported speech. The overall concept of the lesson can easily be transferred to other subject areas such as holiday choices, choosing a school, perspective careers, etc. Activity Practice expressing opinions and reported speech. Choosing which qualities would make a best friend and which qualities would make an undesirable friend. Best Friend Ã¢â¬â Friend from Hell: Outline Help students activate vocabulary by asking them for descriptive adjectives describing good friends and bad friends. Distribute worksheet to students and ask them to put the descriptive adjectives/phrases into the two categories (Best Friend Ã¢â¬â Undesirable Friend). Put students into pairs and ask them to give explanations for why they have chosen to put the various descriptions into one or the other of the categories. Ask students to pay careful attention to what their partner says and take notes, as they will be expected to report back to a new partner. Put students into new pairs and ask them to tell their new partner what their first partner has said. As a class, ask students about any surprises or differences of opinion they encountered during the discussions. Extend the lesson by a follow-up discussion on what makes a good friend. Exercise Instruction Put the following adjectives/phrases into one of the two categories: best friend or undesirable friend.Ã Take notes on the preferences of your partner. confident in his/her abilitieshandsome or beautifultrustworthyoutgoingtimidpunctual intelligentfun-lovingrich or well offartistic abilitiesinquisitive mindpossess athletic abilitieswell-traveledcreativefree spiritspeaks English wellinterested in the same thingsinterested in different thingsfrom the same social backgroundfrom a different social backgroundloves to tell storiesrather reservedambitiousplans for the futurehappy with what he/she has
Tuesday, May 12, 2020
Nathaniel HawthorneÃ¢â¬â¢s, The Scarlet Letter, takes place in June of 1642 of the Puritan town of Boston, Massachusetts. Hester Prynne, the protagonist, is married to Roger Chillingworth. They decided to leave Europe to have a new life in Boston; unexpectedly her husband failed to join her. After two years waiting for her husbandÃ¢â¬â¢s return, she engages a personal relationship with Arthur Dimmesdale which causes an improper affair, and she gives birth to a baby girl named Pearl. When living in a Puritan society they forced Hester to wear the letter Ã¢â¬Å"AÃ¢â¬ as punishment; which stands for Ã¢â¬Å"adultererÃ¢â¬ . Also for another act of punishment, the community made Hester stand on a scaffold platform for three hours for public shaming. To her surprise she recognizes a person in the crowd; her husband. Throughout The Scarlet Letter, Hawthorne demonstrates the theme of guilt through the characters of Hester Prynne and Arthur Dimmesdale, but also the relationships betw een Hester Prynne and Roger Chillingworth. In a Puritan society, the people will humiliate and punish you for any sin you have commented. Puritans show no remorse if found guilty of a sin. They live by strict standards of morality concerning any and every ungodly act a person may have committed. Any sort of sexual affairs was against their morals. For any woman who cheated on her husband would be punished by the community. The punishment would be harsh and cruel. Hawthorne uses another charters voice to support my claim. At theShow MoreRelatedThe Scarlet Letter By Nathaniel Hawthorne1242 Words Ã |Ã 5 PagesLYS PAUL Modern Literature Ms. Gordon The Scarlet Letter The scarlet letter is book written by Nathaniel Hawthorne who is known as one the most studied writers because of his use of allegory and symbolism. He was born on July 4, 1804 in the family of Nathaniel, his father, and Elizabeth Clark Hathorne his mother. Nathaniel added Ã¢â¬Å"WÃ¢â¬ to his name to distance himself from the side of the family. His father Nathaniel, was a sea captain, and died in 1808 with a yellow fever while at sea. That was aRead MoreThe Scarlet Letter By Nathaniel Hawthorne960 Words Ã |Ã 4 Pages3H 13 August 2014 The novel, The Scarlet Letter, was written by the author Nathaniel Hawthorne and was published in 1850 (1). It is a story about the Puritan settlers of the Massachusetts Bay Colony, set around 1650 (2). The story is written in the third person with the narrator being the author. The common thread that runs through this novel is HawthorneÃ¢â¬â¢s apparent understanding of the beliefs and culture of the Puritans in America at that time. But Hawthorne is writing about events in a societyRead MoreThe Scarlet Letter, By Nathaniel Hawthorne919 Words Ã |Ã 4 Pagessymbolism in Nathaniel HawthorneÃ¢â¬â¢s Ã¢â¬Å"The Scarlet LetterÃ¢â¬ . Symbolism is when an object is used in place of a different object. Nathaniel Hawthorne is one of the most symbolic writers in all of American history. In Ã¢â¬Å"The Scarlet LetterÃ¢â¬ , the letter Ã¢â¬Å"AÃ¢â¬ is used to symbolize a variety of different concepts. The three major symbolistic ideas that the letter Ã¢â¬Å"AÃ¢â¬ represents in Nathaniel HawthorneÃ¢â¬â¢s Ã¢â¬Å"The Scarlet LetterÃ¢â¬ are; shame, guilt, and ability. In Nathaniel HawthorneÃ¢â¬â¢s Ã¢â¬Å"The Scarlet LetterÃ¢â¬ , the firstRead MoreThe Scarlet Letter By Nathaniel Hawthorne1397 Words Ã |Ã 6 PagesFebruary 2016 The Scarlet Letter was written by Nathaniel Hawthorne in 1850 which is based on the time frame of the Puritans, a religious group who arrived in Massachusetts in the 1630Ã¢â¬â¢s. The Puritans were in a religious period that was known for the strict social norms in which lead to the intolerance of different lifestyles. Nathaniel Hawthorne uses the puritanÃ¢â¬â¢s strict lifestyles to relate to the universal issues among us. The time frame of the puritans resulted in Hawthorne eventually thinkingRead MoreThe Scarlet Letter By Nathaniel Hawthorne999 Words Ã |Ã 4 Pages Nathaniel Hawthorne is the author of the prodigious book entitled The Scarlet Letter. In The Scarlet Letter, Hester Prynne commits adultery with Reverend Arthur Dimmesdale. Her husband, Roger Chillingworth, soon finds out about the incident after it becomes clear that she is pregnant. The whole town finds out and Hester is tried and punished. Meanwhile, Roger Chillingworth goes out then on a mission to get revenge by becoming a doctor and misprescribing Dimmesdale. He does this to torture DimmesdaleRead MoreThe Scarlet Letter, by Nathaniel Hawthorne1037 Words Ã |Ã 5 Pagesthat human nature knows right from wrong, but is naturally evil and that no man is entirely Ã¢â¬Å"goodÃ¢â¬ . Nathaniel Hawthorne, author of the classic novel The Scarlet Letter, believes that every man is innately good and Hawthorne shows that everyone has a natural good side by HesterÃ¢â¬â¢s complex character, ChillingworthÃ¢â¬â¢s actions and DimmesdaleÃ¢â¬â¢s selfless personality. At the beginning of the Scarlet Letter Hester Prynne is labeled as the Ã¢â¬Å"bad guyÃ¢â¬ . The townspeople demand the other adultererÃ¢â¬â¢s name, butRead MoreThe Scarlet Letter By Nathaniel Hawthorne1517 Words Ã |Ã 7 PagesNathaniel Hawthorne composes Pearl as a powerful character even though she is not the main one. Her actions not only represent what she is as a person, but what other characters are and what their actions are. Hawthorne makes Pearl the character that helps readers understand what the other characters are. She fits perfectly into every scene she is mentioned in because of the way her identity and personality is. Pearl grows throughout the book, which in the end, help the readers better understandRead MoreThe Scarlet Letter, By Nathaniel Hawthorne1488 Words Ã |Ã 6 Pages In Nathaniel HawthorneÃ¢â¬â¢s novel The Scarlet Letter, the main character, Hester Prynne, is a true contemporary of the modern era, being cast into 17th century Puritan Boston, Massachusetts. The Scarlet Letter is a revolutionary novel by Nathaniel Hawthorne examining the ugliness, complexity, and strength of the human spirit and character that shares new ideas about independence and the struggles women faced in 17th century America. Throughout the novel, HesterÃ¢â¬â¢s refusal to remove the scarlet letterRead MoreThe Scarlet Letter By Nathaniel Hawthorne1319 Words Ã |Ã 6 PagesPrynne and Arthur Dimmesdale are subject to this very notion in Nathaniel Hawthorne s The Scarlet Letter. Hester simply accepted that what she had done was wrong, whereas Dimmesdale, being a man of high regard, did not want to accept the reality of what he did. Similar to Hester and Dimmesdale, Roger Chillingworth allows his emotions to influence his life; however, his influence came as the result of hi s anger. Throughout the book, Hawthorne documents how Dimmesdale and Hester s different ways of dealingRead MoreThe Scarlet Letter By Nathaniel Hawthorne1714 Words Ã |Ã 7 PagesSome two hundred years following the course of events in the infamous and rigid Puritan Massachusetts Colony in the 1600s, Nathaniel Hawthorne, descendant of a Puritan magistrate, in the 19th century, published The Scarlet Letter. Wherein such work, Hawthorne offered a social critique against 17th Massachusetts through the use of complex and dynamic characters and literary Romanticism to shed light on said societyÃ¢â¬â¢s inherent contradiction to natural order and natural law. In his conclusive statements
Wednesday, May 6, 2020
Scientific prose styleOratorical sub-stylePublicistic styles Pragmatic aimto prove a hypothesis, to create new concepts, to disclose the internal laws of existence, development, relations between different phenomena. is to exert influence on public opinion, to convince the listener that the interpretation given by the speaker is the only correct one and to cause him to accept the point of view expressed in the speech not merely by logical argumentation, but by emotional appeal as well. o exert influence on public opinion, to convince the reader or the listener that the interpretation given by the writer or the speaker is the only correct one and to cause him to accept the point of view expressed in the speech, essay or article not merely by logical argumentation, but by emotional appeal as well Situation of application The genre of scientific works is mostly characteristic of the written form of language (scientific articles, monographs or textbooks), but it may also be found in its oral form (in scientific reports, lectures, discussions at conferences, etc. We will write a custom essay sample on Functional Styles or any similar topic only for you Order Now The oratorical sub- style is used in public speeches on political and social problems of the day, in orations and addresses on solemn occasions as public weddings, funerals and jubilees, in sermons and debates and also in the speeches of counsel and judges in courts of law. The publicistic style is used in public speeches and printed public works which are addressed to a broad audience and devoted to important social or political events, public problems of cultural or moral character. Phonological featuresA group of some learned words drawn from the Romance languages and, though fully adapted to the English phonetic system, some of them continue to sound singularly foreign. Their very sound seems to create complex associations: deleterious, emollient, incommodious, meditation, illusionary. Use of exclamations to attract listenerÃ¢â¬â¢s attention. Use of a strong rhythm and a clear rising + falling intonation sequence, convey a sense of rhetorical power, structural control, and semantic completeness. They are widely used in formal writing. And they are especially common in political speeches, where the third item provides a climax of expression which can act as a cue for applause. Use of exclamations to attract listenerÃ¢â¬â¢s attention. Semantic featuresSemantic accuracy. Words are used in their primary logical meaning. Hardly a single word will be found here which is used in more than one meaning. Nor will there be any words with contextual meaning. Even the possibility of ambiguity is avoided. The stylistic devices employed in the oratorical style are determined by the conditions of communication. An antithesis is framed by parallel constructions, which, in their turn, are accompanied by repetition, while a climax can be formed by repetitions of different kinds. The stylistic devices employed in the oratorical style are determined by the conditions of communication. An antithesis is framed by parallel constructions, which, in their turn, are accompanied by repetition, while a climax can be formed by repetitions of different kinds. Grammatical featuresnominal character ( the predominance of nouns over verbs) in the use of parts of speech, the use of prepositional Ã¢â¬Å"of-phrasesÃ¢â¬ to substitute the genitive case, transposition of the classes of nouns, wide use of the Passive Voice, Indefinite Tenses, specialization of pronouns in demonstrative and intensification functions, numerous conjunctions revealing the logical order of the text as well as double conjunctions ( not merelyÃ¢â¬ ¦ but also, whether Ã¢â¬ ¦ or bothÃ¢â¬ ¦ and, asÃ¢â¬ ¦ s), adverbs of logical connection ;Use of the 1st person pronoun we; 2nd person pronoun you: We hold these Truths to be self-evident, that all Men are created equal, that they are endowed by their Creator with certain unalienable Rights, that among these are Life, Liberty, and the Pursuit of HappinessÃ¢â¬ ¦(Th. Jefferson, The Declaration of Independence). The use of contractions IÃ¢â¬â¢ll; wonÃ¢â¬â¢t; havenÃ¢â¬â¢t; isnÃ¢â¬â¢t and others. Use of Figures of Repe tition and intensification. Use of the 1st person pronoun we; 2nd person pronoun you. The use of contractions IÃ¢â¬â¢ll; wonÃ¢â¬â¢t; havenÃ¢â¬â¢t; isnÃ¢â¬â¢t and others. Use of Figures of Repetition and intensification. Stylistic usage of morphological forms. Vocabulary usedhighly specialized scientific terminology, terminological groups, revealing the conceptual systems of the scientific style, the peculiarities of the use of terms in scientific speech, the use of nouns and verbs in abstract meanings, special reference words, scientific phraseology Ã¢â¬â cliches, stereotyped and hackneyed word combinations and idioms, priority of neutral vocabulary, limitations in the use of emotional- evaluative and expressive vocabulary and phraseology, absence of on-literary vocabulary and phraseology ( slang words, vulgarisms, obscene words) , peculiarities in word- building (standard suffixes and prefixes, mainly of Greek and Latin origin Ã¢â¬â tele-, morpho, philo- -ism, etc. , peculiarities in the scarce use of imagery (usually trite and hackneyed, the priority of the functions of intensification and decoration, non-systematic, narrow contextual charact er, absence of rich associations, schematic and generalized character)The oratory is usually characterized by emotional colouring and connotations. The vocabulary of speeches is usually elaborately chosen and remains mainly in the sphere of high-flown style. Use of of neutral and bookish vocabulary, wide use of language means to actualize chronotop (proper and geographical names, abundance of statistics, toponymic and proper names, facts and data), means of evaluation, neologisms, social political terminology, a great number of loan-words and international words, use words and word-combinations of other styles ( especially, conversational), against the general background of the bookish style vocabulary, including terminology as well as means of imagery to increase expressiveness / trite metaphors, metonymies, personification, metaphorical paraphrases, metaphorical use of terminology/, newspaper terms: newspaper vocabulary and cliches (journalese and bookish), decomposition of phraseological units. Word-building: loan suffixes and prefixes as well as combination of words; Morphological featuresSingular forms indicate mainly impossibility of referring number notion to the phenomena which are expressed by word-forms, so here weakening of number meaning takes place, because the form belongs to the abstract nounsThe use of the singular number of nouns in their collective meaning, plural number for the definition of generalization, wide use of the superlative degree of adjectives in order to reveal expressiveness as well as the use of adjectives-colouratives, substantiation and evaluation of the use of numerals, adjectives and participles. The use of the singular number of nouns in their collective meaning, plural number for the definition of generalization, wide use of the superlative degree of adjectives in order to reveal expressiveness as well as the use of adjectives-colouratives, substantiation and evaluation of the use of numerals, adjectives and participles. Syntactical featuresAverage sentence length (7-52 words) narmal academic writing. Priority of full, logically correct, regular syntactical models, the syntax of simple sentence in the scientific speech Ã¢â¬â extensive use of extended two-member sentence, priority in the use of compound sentences, extensive use of secondary predicative constructions ( Complex Object, Participial and Gerundial Constructions), wide use of conjunctions and denominative prepositions, concise expression of syntactical connection in word combinations, sentences, groups of sentences, absolute priority of declarative sentences in the use of communicative types of sentences; Use of complex syntax, complex, composite and simple extended sentences, sentences in many cases make up the whole paragraphs, a wide use of attributive groups, and infinitives, participles, gerunds and constructions with them, use of syntactical complexes (Complex Object, Complex Subject), Nominal Absolute Participial Constructions, specific word order. Average sentence length (9-11words) and average degree of complexity in the sentence structure. Wide use of declarative sentences. The use of questions, exclamatory sentences for the sake of expressiveness. Publicistic style is characterized by coherent and logical syntactical structure, with an expanded system of connectives and careful paragraphing. Use of complex syntax, complex, composite and simple extended sentences, sentences in many cases make up the whole paragraphs, a wide use of attributive groups, and infinitives, participles, gerunds and constructions with them, use of syntactical complexes (Complex Object, Complex Subject), Nominal Absolute Participial Constructions, specific word order. Means of expressive syntax: inversions, parallelism, antithesis, parcellation, gradation, isolation, different types of the authorÃ¢â¬â¢s words presentation and conversational constructions, different patterns in the use of homogeneous parts of the sentence Ã¢â¬â double, three-element and multi-element; Types of texts (see Morokhovskiy)According to the type of discourses it can be scientific, but popular scientific style which combines the features of scientific and belles-lettres styles can also existTransactionalThe expository text type, Mass Media text type Genres of texts (see Morokhovskiy)The genre of scientific works is mostly characteristic of the written form of language (scientific articles, monographs or textbooks), but it may also be found in its oral form (in scientific reports, lectures, discussions at conferences, etc. ); in the latter case this style has some features of colloquial speech. Transactional genreExpository genre Conclusion Different scolars subdivide functional styles in different way for example the classification of I. R. Galperin, M. D. Kuznets, I. V. Arnold , A. N. Morokhovsky in some aspects are the same but in other the differs, and the same we have with the division of the genres and text types. How to cite Functional Styles, Papers
Saturday, May 2, 2020
Question: Describe about the Auditing and Accounting Issues for Responsebility of Accountant. Answer: Part A: Audit Planning Preliminary judgment of materiality Materiality refers to the incorrect or missing information in the financial statements of a company which imposes significant impact on the decision making of the users. It is the key concept in accounting as because it helps auditors and accountants to decide which figures requires separate reporting (Berk and DeMarzo, 2007). The trial balance of Bobs Bikes shows the opening and closing balance of all the transactions from the year 2014 to 2016. The difference in the opening and closing balance of the accounts shows that there is incorrect information in the trial balance. The incorrect information means that the value of the company has increased or decreased during a period of time. Therefore, it is the responsibility of the accountant and auditor to analyze the financial statements and determining missing or incorrect information (Elliott and Elliott, 2008). The differences in the accounts in the trial balance are as follows: Trial balance Particulars Jul 1 2015 April 30, 2016 July 1, 2014 June 30, 2015 Differences Debit Credit Debit Credit Accounts receivable 124,320 112,000 -12320 Sales 201,515 187,450 -14065 Inventory 189,000 175,000 -14000 Depreciation 28,916 15,590 -13326 Wages 46,816 53,000 6184 The account receivable, sales, inventory, depreciation and wages account shows differences in their opening balance and closing balance indicting materiality in the accounts (Hillier, 2010). The values of account receivable, sales, inventory and depreciation has been overstated and the value of wages has been understated. Analytical review The trial balance is the account report that is shown at the end of financial year and listing end balance of each account. Trial balance ensures that all the debit amounts equal to the credit amounts that mean that there are no unbalanced entries in the journal. The trail balance of Bobs bikes shows all the debit and credit accounts that matches at the end of the report (Holton, 2012). The auditors uses the trial balance while conducting an audit and transferring the accounts into the accounting software. However, even if the debit and credit balance matches at the end of the trial balance report, it does not mean that there are no errors or omission in the listed account in the trial balance. The trial balance of Bobs bikes shows incorrect information and misrepresentation of the value of the company. Many accounts in the trial balance show incorrect value in the opening and closing financial income year (Keown, Martin and Petty, 2008). Trial balance is a report that is collected f rom the accounting records. The process of correcting any errors or omission in the trial balance as well as making adjustments in the trial balance is referred to as unadjusted trial balance. Five accounts selected and rationales The materiality has been found in the trial balance. The accounts that have been misrepresented are account receivable, sales, inventory, depreciation and wages account in the trial balance. The increase or decrease in the value affects the total value of the company. The account receivable has been overstated which means that the company has not received debt amount from the debtors (Moles, 2011). The inventory account has been overstated which means that the inventory has increased. The depreciation value has also been overstated showing high value. The wages has been understated showing that less wage has been paid by the company. The sales has been overstated which shows that the sales of the company has increased over the period. Part B: Sample selection Explanation/demonstration of sampling technique The primary aim and objective of the auditing is considered to secure the compliance with the clients works standards and thus helps to evaluate the overall financial performance of the company for the given fiscal year which eventually lead to the maximization of the profit (Saxena et al., 2010). Random Sampling Technique The random sampling technique in auditing is used by the auditor to select data without replacement. Once the account has been selected to test it is removed from population and it would not be subjected to the re selection (Shapiro, 2006). The random sampling technique can be used by the auditor in two ways: random number tables or computer programs. Systematic sampling technique Systematic Sampling technique enables the auditor to select sample data in such a way that there are uniform intervals between the sample items. In this sampling technique every Nth account is selected with random start (Spiceland, Sepe and Nelson, 2011). Haphazard sampling technique Haphazard sampling technique is the non statistical technique that is used by the auditor to stimulate the sampling while testing the status of errors of the accounting population. The findings shows that the properties of the haphazard samples substantially differ from those of the random sampling (Stittle and Wearing, 2008). The haphazard sampling technique can be used for substantive testing. It is an procedure to examine the financial report of the company and evaluating the errors in the document. Benefits of selected sampling technique Befnefits of Hapazrd approach The auditor should adopt random sampling technique while selecting the items. The benefits of haphazard sampling technique are that it needs minimum knowledge for the study and selection of the item. It is free from errors and suitable for the data analysis that includes use of the inferential statistics (Tripathi, 2008). The method is easy to use and simple as well as easy to assess the errors in the sample. It helps the auditor to select the data and analyze it appropriately to get the results. It will help the auditor to get better result from the sampling. It also allows the auditor to prevent the bias work and making the work easy. The random sampling technique provides a simple way to the auditor to select the data and make observations as well as depends on the limitation of the research and type of data (Wolf, 2008). Therefore, it allows the auditor to select items in a random in order to get appropriate results. The sales account has been determine and evaluated with the hel p of Haphazard approach. Drawbacks of random sampling technique The simple random samplings has some limitation as because it is expensive to use, time consuming and also difficult to organize. It requires complete list of data and depends on the study. The auditor may get confuse while using the random sampling. Therefore, it shows biased results that is not appropriate (Keown, Martin and Petty, 2008). Drawbacks of systematic sampling technique The systematic sampling technique assumes that the population size is available reasonably approximated. The auditors have to research to study the size of the data in the given area. The population needs to show the natural degree of the randomness along with the chosen metric (Holton, 2012). There is high risk of manipulation of data with the systematic sampling as because the auditor might be able to construct the system in order to increase the likelihood to achieve the targeted outcome. Part C: Considerations in substantive testing and collecting audit evidence300 In substantive audit approach auditor focus to verify each and every bit of information of the transaction on his own without depending on the information provided by the management. To provide non manipulative financial information to the investor and other key users of the financial statement is considered to be the primary reason for adopting a predominantly substantive approach in part b (Moles, 2011). Occurrence as it is signifies the first selecting an item for testing from the financial journal or ledgers and then analyzing the underlying primary source document. Tracing and vouching both are considered to be important as both are referred as the occurrence and completeness. Tracing signifies the selection of accounting transaction and then it leads to the journal or ledger. The direction of testing in this scenario is from the primary source document to the journal or ledgers and thus tests whether the overall transaction which occurred is recorded in the accounting records (Saxena et al., 2010). On the other hand vouching starts with the selection of the item for the testing purpose from the accounting journal or ledgers which further carry with analyzing the underlying source document. Therefore it is considered that vouching is providing more evidence that the item consist in the accounting journal or ledges have occurred. Business risk approach which is also known as the risk based approach Business risk approach is considered to be one the most prevalent approach based nowadays by the audit firm to complete the audit assignments. For example International auditing standards focus on understanding the entity and its marketing and financial environment including internal control system to understand the risk of material misstatement at the financial statement and assertion levels (Shapiro, 2006). No, as it will reflect negative value in financial ratios. Yes, as substantive report is zero reliance on the internal control. External auditor information is required before projecting outcome to the entire account balance. To decrease the detection risk which eventually helps to accomplish the expected level of audit risk which provide the assurance of the validity and propriety of the transaction to identify the monetary misstatement (Spiceland, Sepe and Nelson, 2011). Monetary misstatement is considered to be the primary reason to carry out part year trail balance. References Berk, J. and DeMarzo, P. (2007).Corporate finance. Boston: Pearson Addison Wesley. Elliott, B. and Elliott, J. (2008).Financial accounting and reporting. Harlow: Financial Times Prentice Hall. Hillier, D. (2010).Corporate finance. London: McGraw-Hill Higher Education. Holton, R. (2012).Global finance. Abingdon, Oxon: Routledge. Keown, A., Martin, J. and Petty, J. (2008).Foundations of finance. Upper Saddle River, N.J.: Pearson Prentice Hall. Moles, P. (2011).Corporate finance. Hoboken, N.J.: Wiley. Saxena, R., Srinivas, K., Rai, U. and Rai, S. (2010).Auditing. Mumbai [India]: Himalaya Pub. House. Shapiro, A. (2006).Multinational financial management. New York: J. Wiley Sons. Spiceland, J., Sepe, J. and Nelson, M. (2011).Intermediate accounting. New York: McGraw-Hill Irwin. Stittle, J. and Wearing, B. (2008).Financial accounting. Los Angeles: SAGE Publications. Tripathi, M. (2008).Auditing and finance management. New Delhi: Navyug Publishers and Distributors. Wolf, M. (2008).Fixing global finance. Baltimore, Md.: Johns Hopkins University Press.
Sunday, March 22, 2020
The realities of shrinking IT budgets and increasing dependence on IT in organizations in recent years has resulted in a situation in which there is an intense competition for resources needed to execute and complete IT projects. According to Ross (2007), the shrinking IT budget in the face of increasing demand has brought new pressures to the IT function. To gain approval and funding for projects, IT departments must demonstrate that such new project will either result in cost saving, increased sales, or result in greater enterprise-wide efficiency (Ross, 2007). The intense competition for resources makes it imperative that IT managers need to prioritize their projects in order to gain approval and funding. To help them effectively prioritize, many IT managers have embraced IT project portfolio management strategies to enable them insightfully decide what project should get funding and what projects should be postponed, shelved, or cancelled. What is Project Portfolio Management? Essentially, Project Portfolio management enables organizations to align their IT and application development projects, resources, and initiatives to corporate business objectives by developing and monitoring measures that treat IT assets as financial assets and to run as a project-oriented business (Reddy, 2004). We will write a custom essay sample on Prioritizing It Project Management Portfolio or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page This statement is supported by Ross (2007), in his submission that many CIOs and IT project managers are applying the principles of investment portfolio management to managing IT project portfolios. This implies that Project Portfolio Management enables IT managers to manage IT project portfolios as one would manage a portfolio of diverse financial investments. Goal of Project Portfolio Management : The goal of PPM is to identify and prioritize the projects within an organization, to ensure that appropriate resources can be applied in a timely manner. This is done through the establishment of systems that provide status report on going and pending projects to enable optimal allocation of resources to complete projects that support the organizations strategic plan. PPM enables integrated management of pipeline, scope, time, resource, skills, cost, procurement, communication, reporting and forecasting, and risk management functions (Reddy, 2004). * This paper will now attempt to prioritize IT projects in the project portfolio of the New York based company XYZ Incorporated. Company XYZ Inc. is a New York-based garment production company that has been in business for over 30 years. The sad events of September 11, 2001 brought hardships and and a drop in business volumes for organizations in the New York downtowm and Midtown areas. This combined with the resulting depression and an unpredictable global economy to undermine business growth in the USA in general and New York City in particular. To improve its market share and profitability, the company would like to invest in an Enterprise Resource planning system, E-mail exchanger system, Database system, and upgrade its Network infrastructure. * Because of the bad economy, the organization cannot afford to fund and support all four projects at the same time. The C. E. O has therefore asked the CIO to prioritize the projects and let him know which one should be implemented first and the order in which the remaining projects will be implemented while maintaining alignment with the organizationÃ¢â¬â¢s overall strategy. The criteria for this prioritization will consider the ability for the projects to drive and create more revenue for the corporation, Cut operating costs, governmental mandates, and whether the organizationÃ¢â¬â¢s competitors have implemented these technologies. A scoring system will also be developed weighting each criterion. In some IT projects, all may apply. Provide your analysis by observing how you evaluate each project in comparison to how the target organization evaluates each project. * To properly rank and prioritize the projects in its portfolio, the IT department has to utilized a point ranking system. Points were assigned to each project on a scale of 1 -10. The higher a project scores on this point system the better the chances of its being a priority for execution.
Thursday, March 5, 2020
Compare Falstaff and Henry IV as father figures Essays Compare Falstaff and Henry IV as father figures Paper Compare Falstaff and Henry IV as father figures Paper Hal has two father figures, Falstaff and Henry IV. They are both different from each other, and what they teach Hal. Falstaff seems to mislead Hal, and his real father discards him. Ultimately, there is only room for one of them and Hal makes a choice, but not forgetting what he has learnt. Falstaff as a father figure, and as a regular man, seems to have many visible faults. Although he is a warm character, Hal says he is fat, ye fat kidneyed rascal, a thief, Where shall we take a purse tomorrow, Jack? and he is lazy. All of the things mentioned about Falstaff in his opening speech make out as this criminal who lazes about all day and sins. This first impression is lasting and makes Falstaff seem a bad role model, and not a suitable father. He educates Hal, but not what might be seen as right, or in the right way. However he is funny and is made to appeal to the audience, as a lovable rogue. Honour is a mere scutcheon Here Falstaff is exposing the emptiness of honour, and Hal sees it that way too. He thinks of honour as a means of getting what he wants, and if he were considered honourable, he would be more respected. A scutcheon is like a wooden thing that is painted over to make it look better quality. He not only teaches him but also tries to strongly influence him. Do not thou when thou art king hang a thief Falstaff tries to tell Hal not to hang thieves when he is king but Hal turns it around and says that Falstaff will hang the thieves, and also subtlety says he will cast him off. Shakespeares use of language here, especially the puns, were suited to the audience of the time, but are less clear to the audience now as pronunciations change, and some words arent in use any more. When Poins and Hal rob Falstaff of his own loot, he makes up a story saying four men attacked him. However this story escalates more until it becomes a hundred people attacking Falstaff. These four all came affront, and took all their seven points in my target Falstaff is lying to Hal, because Hal knows what really happened, as he was the one to have robbed Falstaff. Someone that lies and cheats cant be very good at fathering can he? Falstaff`s faults make him a bad father figure, but should be thought of as a helpful teacher. He shows Hal how to really live and how the common people live, something he will have to understand to become a better king. When Falstaff asks the time, Now Hal, what time of day is it, lad? Hal replies by referring to parts of the clock as Falstaffs pleasures (Unless hours were cups of sack, and minutes capons), and says that only if that were true would Falstaff want to know the time. This shows how Hal knows Falstaff and suggests Hal is in control. Later in the play when Hal begins his reformation talked about in his soliloquy, Redeeming time when men least think I will, he also begins to shrug off Falstaff as shown on the battlefield. Hals soliloquy is the best insight to him, as Shakespeare uses these play devices so the audience can see the real character. What, is it a time to jest and dally now? Hal is saying this, because he asks for Falstaffs sword and Falstaff can only produce a bottle of wine, which Hal throws back at him. This is the beginning of Hal redemption, showing that he no longer wants to play around. He also begins to question Falstaffs influence as a father. The king is no better as a father. While he is no thief or a bad example (except for his supposed disposing of King Richard) he does not father Hal properly. He is very good at manipulation and this trait show up in Hal. He even openly says that he wishes Hal wasnt his son! ( Then I would have his Harry, and his mine. ). He is very dismissive of Hal and doesnt say anything praising about him. This is probably why Hal turned to Falstaff and got roped into his way of living. Whilst I by looking on the praise of him See riot and dishonour stain the brow Of my young Harry The king speaks in verse, as this is Shakespeares way of showing his formality. The king says this in front of many different courtiers and important people. Hal resents this and bad feeling does come between father and son. Instead of speaking to Hal, the king casts him aside and that is why Hal turns to Falstaff. They dont ever seem to communicate. That in his secret doom out of my blood Hell breed revengement and a scourge for me. The King is saying here that God is making him pay for some misdeed by making Hal act the way he does. This is in act three scene two, where the king is telling Hal off and where Hal says he will redeem his self. For thou hast lost thy princely privelege With vile participation. Shortly after the king says this, he comes to tears but Hal recovers the whole situation by telling his father he will make it up to him. I will redeem all this on Percys head This doesnt make up for the kings faults, but he does start to show some appreciation. A hundred thousand rebels die in this. Thou shalt have charge and sovereign trust herein At the end of the play, Hal saves his fathers life, kills Hotspur and this is when the king opens up. They both learn from the events around them, Hal to be a good son, and the king to be a real father. Thou hast redeemed thy lost opinion, And showed thou makst some tender of my life. Shakespeare completely distorts and manipulates history for his own benefit, particularly with Hotspur and Hal, concerning their rivalry. In real life, Hotspur was as old as King Henry, but Shakespeare changed it so that the two could be juxtaposed, and would come between the King and his appreciation of his son. Hal makes himself look better and the king becomes a better father figure. In the end, the King is the better father out of him and Falstaff, but what Hal is taught by Falstaff is still important. Hal benefits from having the two father figures because he gains two sets of teaching. These combined will make him a great ruler. Overall the King is the better father figure but he just needs to adjust and be more fatherly to Hal, for he is very cold. While Falstaff shares laughter with Hal, but it is usually at him and he is only so much use as a teacher. Falstaffs saving grace is his warmth. This leads to Hal shrugging him off. A teacher is no more use when you have learnt all he has to offer, but your father will always be there.
Tuesday, February 18, 2020
Why inventory management is important to a production company - Term Paper Example to enhance overall internal organizational efficiency, and dictates the degree to which raw materials are ordered as part of the supply chain strategy. Managing inventories involves maintaining an understanding of the exact quantity of finished product which is currently sitting idle in company inventories. Some companies produce larger volumes of finished product based on forecasts or customer demand, allowing their finished goods inventories to remain well-stocked in order to maintain a prepared business stance. Others prefer a more lean production schedule, avoiding issues of high taxation due to large inventory volumes and as a means to reduce the costs of securing raw supply chain products. Whatever methodology of production deemed necessary to meet customer demand, it is highly crucial to manage inventory volumes from a manufacturing forecast perspective. If the organization maintains a wide variety of external customers, each with a differing supply schedule, coordinating manufacturing activities to satisfy this demand becomes increasingly difficult. Thus, there are generally capacity issues on the production floor, stemming from the tangible ability to produce high volumes of product in a fast turn-around production floor. For instance, consider a company which produces zippers for a wide variety of clothing companies. This companyÃ¢â¬â¢s largest customer orders thousands of zippers each month, thus the production facility will produce a high volume of product in several batch runs, eventually storing them in finished goods inventory to await final delivery to the customer. However, this customer suddenly reduces its forecasted totals and radically reduces its zip per orders for the next three months consecutively. It is at this point that the company must have a clear understanding of what currently exists in its inventories to avoid the labor costs associated with over-production. When planning production schedules, the responsible individuals can view a