Cognitive Biases and Strategic Decision Processes Assignment

Cognitive Biases and Strategic Decision Processes - Assignment Example The actions did or applied to this mode require the compression of larger problems into smaller ones that can be managed easily. For example, A Bata Shoe sales manager will solve the problem of reduced sales by first vetting the branch supervisors and thereby motivating the salesmen etc. which are easier tasks to accomplish but will affect the end result. The avoidance mode, on the other hand, entails the outlining of the strategic decision-making process with the aim of impressing authority. The main aim is to maintain the status quo and avoid change. Basically, the avoidance mode applies the use of elaborate recognition of new problems that would render any new changes unnecessary. It is the finding of the problem that kills the change necessitating problem. For example, instead of a Walmart manager hiring more sales assistants, he will look at the existing staff and identify employees who are under-tasked so as to prevent the decision of hiring new workers. When the manager is solely focused on maintaining the status quo, they are more likely to be exposed to limited alternatives.  

Classical conditioning and instrumental conditioning Essay Example for Free

Classical conditioning and instrumental conditioning Essay Classical conditioning and instrumental conditioning Classical conditioning is about pairing a stimulus with another stimulus that cause a natural reaction. As a good example of Pavlov’s dog meat powder experiment, the dog meat powder and dog salivating is unconditional reponse which naturally occurred. However, if a dog was given a meat powder after the bell ring, eventually the dog will salivate whenever bell rings even if there are no meat powder, meaning, by pairing the two stimulus the desired behavior will be evoked without the unconditional stimulus which originally used. Operant conditioning is encouraging a particular behavior by positive reinforcers such as rewards or sometimes by punishment. The marketers use this conditioning to attract consumers and as well as keeping them satisfied. Consumers feel that they are compensated and gained extra value when they are given some kind of rewards. By applying operant conditioning technique, the person, company or the source selling the product or service are getting their desired benefit but also consumers sometimes feel it is win-win situation. The main difference between the Classical conditioning and instrumental conditioning is that, with operant conditioning, the consumers must be passive and participate and act in some way to achieve desired behavior where in classical conditioning, the behavior is elicited by natural unconditional response. Shaping is process of altering desired behavior over time. By instrumental conditioning, this behavior can be achieved from offering small reward to a larger reward and gradually the consumer will behave as planned by a markters. In a Starcity casino in Sydney, they are applying instrumental conditioning on their marketing strategy. They provide consumers with various levels of membership cards, meaning if casino customers spend more time their level of card will be promoted to a next level. First membership starts with blue card, then silver, gold and if one spends more than 1000 hours, he or she will be rewarded with Sovereign card. Different levels of rewards and offers are given to each card levels. For example, if you receive a blue card in the beginning, you will receive a free buffet ticket every week by post. The buffet entrance is right next to the casino  entrance, this way there are big chance that consumers will visit the casino in some point as they are exposed continuously to the casino. And with the sovereign card, if you sit and play at the casino for just 3 hours, you will get a free hotel room for a night at Starcity. The casino shapes their customers by giving variety and different levels of rewards. This is very effective in attracting consumers and making them the end-user/customer to the business. Classical conditioning – Pairing the two stimuli, to make reponse. Clothing(conditional) with sexual image(unconditional), = (wear this clothes and you can hook girls) PAVLOV dog with meat(unconditional) and bell(conditional) = (hear the bell and that’s when you get the meat) , Conditioned stimulus – Does not occur naturally but must do(pairing unconditioned stimulus) Unconditioned stimulus – Response that occurs naturally - Unconditioned response conditioned stimulus is bell ring paired with meat powder but later on, the response was made unconditionally after bell rang. EG Psychologically, woman seek for men who can satisfy or fulfill their needs of, shelter, food, safety and social belongings. When they meet a men, they look if he is financially stable. One specific element that she will look for could be a nice car. If he has Porsche kind of nice expensive cars, there is big possiblility that this men can take care of the women. In men’s implicit memory, there is something like purchase a nice car and you can attract nice woman. Therefore men desire and trying to buy a nice sport car is becoming unconditional response. If someone buys a nice shirt or uses perfume and more women are attracted, he will use Instrumental (operant) ConditioningSKINNER Behavior is conditioned with reinforcement, do. Rewards. Behave - gets reward Discriminative stimuli – Presence of reinforce needed. Reward will occur if type of behavior is made.(if you do this, you will get reward) (shop at store and get 10% discount) (online 10% cheaper and etc) STARCITY MEMBERS 3hours play and receive free parking. 5hours free rooms EG become a starcity member and get half discount on garden buffet. Casino membership - discount ticket used to elicit desired purchase(people coming to casino or exposed to casino environment more often making them it looks more familiar) Through classical conditioning, the dogs â€Å"learned† to respond to the bell instead of the meat powder by salivating. Today, advertisers use sexual or intimate imagery to create unintentional learning. Shaping – planning making strategy to catch a bigger fish. Desired behavior is altered over time in small increment. Making the small rewards, to achieve other behavior. Punisher – children gets punished, or by making poor decision, consumers get the products delivered wrongly, and they learn, Negative reinforcers - focusing bad outcomes for not using their product Extinction - if reinforcers are not made after the behavior, consumers are not likely to return

King Claudius within Hamlet Essay -- Shakespeare Hamlet Essays

King Claudius within Hamlet  Ã‚        Ã‚  Ã‚   William Shakespeare produced in Hamlet a pair of quite noble characters: One is the protagonist and the other, the antagonist. King Claudius is a close second to the hero in many ways, even superior to him in some. This essay will consider the truly fantastic creation of the character of King Claudius.    Salvador de Madariaga in â€Å"Rosencrantz and Guildenstern† discusses Claudius’ relationship with the two emissaries and former friends of Hamlet, who were escorting the prince to his execution in England:    The two young men receive from the King a commission which, whatever the King’s secret intentions may be, is honorable. Hamlet, the King in fact tells them, is not what he was. The cause of the change "I cannot dream of."    Therefore, I beg you so by your companies    To draw him on to pleasures, and to gather So much as from occasion you may glean Whether aught to us unknown afflicts him thus That opened lies within our remedy (n. pag.).    Like everyone else in the kingdom of Denmark, Rosencrantz and Guildenstern are deceived by the king – and it costs them their lives. Just what sort of character do we find in the person of Claudius? Does the following critic misinterpret him? G. Wilson Knight in "The Embassy of Death" interprets him:    Claudius, as he appears in the play, is not a criminal. He is - strange as it may seem - a good and gentle king, enmeshed by the chain of causality linking him with his crime. And this chain he might, perhaps, have broken except for Hamlet, and all would have been well. (n. pag.)    The drama opens after Hamlet has just returned from Wittenberg, England, upon hearing the news of his fa... ..., Helena (Lady Martin). On Some of Shakespeare's Female Characters. 6th ed. London: William Blackwood and Sons, 1899.    Knight, G. Wilson. "The Embassy of Death." The Wheel of Fire. London: Methuen and Co., Ltd., 1954. p. 38-39. http://server1.hypermart.net/hamlet/wheefire.html N. pag.    Mack, Maynard. â€Å"The World of Hamlet.† Yale Review. vol. 41 (1952) p. 502-23. Rpt. in Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996.    Madariaga, Salvador de. â€Å"Rosencrantz and Guildenstern.† â€Å"On Hamlet.† 2nd ed. London: Frank Cass & Co., Ltd., 1964. p.14-16. http://www.freehomepages.com/hamlet/other/essayson.htm#demag-ess N. pag.    Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark. Massachusetts Institute of Technology. 1995. http://www.chemicool.com/Shakespeare/hamlet/full.html No line nos.   

Story-telling in Amy Tans The Joy Luck Club and Mother Journeys :: comparison compare contrast essays

Story-telling in The Joy Luck Club and Mother Journeys      Ã‚  Ã‚  Ã‚   "Beginning with Gussie," Maxine Kumin's short story from the anthology Mother Journeys, has a central issue similar to that in Amy Tan's The Joy Luck Club: the need for transference of stories from mother to daughter. These two works have quite a few similarities, despite the fact that they are tales about very different cultural traditions. Is the cultural difference important? Or do these works reflect a universal truth about story-telling between mothers and daughters?    First of all, what are some of the similarities and differences between these works? Like Jing-mei Woo, Rebecca does not learn the full story of her mother's past until her mother has died. The past of both mothers involves children born before the daughter to whom the story is told; these earlier children were left behind because of the circumstances in which the mother found herself at that time. In both these instances, the stories are told by others who wish the daughter to understand the mother more fully; both stories seem to give the daughter a better understanding of herself as well as of her mother.    Story-telling may be even more central in The Joy Luck Club, with the stories told as lessons throughout the daughters' young lives. But "Beginning with Gussie" also demonstrates that the daughters know about their mothers' past experiences: Tweedie knows the story of the romance between her mother and father; Rebecca knows her parents' story though she doesn't learn the whole of her mother's story until her mother's death.    Another similarity is that Gussie's reason for telling her story to her granddaughter Tweedie is akin to the reason Ying-Ying decides she must tell her story to her daughter Lena: both are concerned about the choices being made by the daughter/granddaughter, choices that they see as too similar to their own past mistakes. Gussie ends her story to granddaughter with "And thus, Tweedie, while I cannot applaud your reliving my history, I am deeply happy to think that my genes are being handed on. Modified, broadened, no doubt improved upon." (Mother   274, in Mother Journeys) Ying-Ying thinks to herself, as she determines to tell the story of her past to Lena, "How can I leave this world without leaving her my spirit? So this is what I will do. .

Children And Adults Suffering From Obesity Education Essay

Over the past decennary there has been increasing concern over the turning figure of kids and grownups enduring from fleshiness, so much so that we now recognise this as an ‘obesity epidemic ‘ . In Australia entirely the pervasiveness of fleshiness has doubled since the early 1980 ‘s due to a pronounced lessening in engagement in physical activity and an addition in sedentary life styles full of activities which require small motive and motion ( Medical Journal of Australia, 2003 ) . Alongside the deficiency of physical activity kids and immature people are set abouting at that place has besides been a diminution in the degree of engagement Aussies have in ‘social establishments ‘ such as their household, church or community groups ( Kusche & A ; Greenberg, 1994 ) . Over the past century, as households became busier they are passing less clip together and this has resulted in ‘increased demands on schools to carry through the societal and emotional demands of kids ‘ ( Kusche & A ; Greenberg, 1994 ) . Schools have since needed to include more focused plans to suit for such acquisition to help in the growing and development of kids socially and emotionally ( Kusche & A ; Greenberg, 1994 ) . There has been a push, countrywide for schools to follow more wellness and wellbeing plans to profit kids and immature people as healthy kids are seen to larn more efficaciously when take parting in physical activity and wellbeing acquisition ( Department of Health, Victoria, 2012 ) . If we as a state do n't leap on board these wellbeing enterprises the kids of today will turn to be sedentary grownups with enduring an addition in disease and unwellness and miss the resiliency to cover with negative experiences. At St Paul ‘s Ballarat ( name changed ) a school of about 300 kids, they have adopted both the Bluearth plan to account for the Movement and Physical Activity facet of the Victorian Essential Learning Standards and the P.A.T.H.S ( Promoting Alternative Thinking Strategies ) plan to carry through the demand for kids ‘s societal and emotional development ( School Website, 2012 ) . These plans have been adopted at a whole school degree and are implemented on a hebdomadal footing to guarantee consistence. This study will compare and contrast the Bluearth and PATHS plan and its effectivity both by and large and at St Paul ‘s Primary School.RationaleBluearthBluearth is a national, non for net income administration which was founded in Australia in 2000 by Malcolm Freake who wanted to do a part to the overall wellness and well-being of the state by increasing kids ‘s engagement in physical activity ( Bluearth, 2009 ) . His squad of trained wellness professionals conceded that â€Å" the greatest long term benefit to any person ‘s wellness and well-being would be achieved through act uponing critical wonts and attitudes at a immature age † ( Bluearth, 2009 ) . Bluearth was created with the overarching finding to better the wellness of kids and ‘prevent disease [ caused by ] sedentary life ‘ through a plan which assimilates ‘body, head and spirit ‘ through shared engagement in physical activities ( Bluearth, 2009 ) . Where athletics lessons of the past were focussed on larning a peculiar game or accomplishment for illustration association football, Bluearth differs by concentrating on the whole kid by making ‘meaningful experiences which contribute to lifelong wonts ‘ ( Bluearth, 2009 ) . In an article published in the Surfcoast Times, Queensland following the execution of Bluearth plans in the province ‘s schools, Griffiths ( 2011 ) wrote that Bluearth ‘not merely learn kids the enjoyment of being physically active, it besides draws on their feelings, reactions and ideas that stem from their participationaˆÂ ¦and [ links ] cardinal developmental larning back into the schoolroom scenes and their lives ‘ . P.A.T.H.S ( Promoting Alternative Thinking Strategies ) PATHS, a societal and emotional acquisition plan began in 1982 in America when a demand arose for a more active course of study which would authorise and promote kids, instructors and households from a school for the deaf to make their fullest potency. Kusche and Greenberg ( 1994 ) began the PATHS pilot undertaking with a little figure of kids in a Deaf school and their consequences were so delighting they altered the plan to be suited for usage with kids with particular demands and in mainstream instruction. The PATHS plan is geared towards pedagogues to ‘facilitate the development of self-denial, positive self-pride, emotional consciousness, and interpersonal job work outing accomplishments ‘ ( Kusche & A ; Greenberg, 1994 ) . The PATHS plan focal points on the wellness cognition and publicity facet of Health and Physical activity from VELS by taking to increase kids ‘s self- control, self-esteem, ability to recognize and pass on feelings and increase their accomplishments in societal job work outing and conflict direction. The nature of the PATHS plan and the manner it is structured agencies it lends itself to being both a bar and intercession plan, harmonizing to Kusche and Greenberg ( 1994 ) its ‘dual maps add practical value to pedagogues since today ‘s schoolrooms by and large include a mixture of kids ‘ . In this study we will be mentioning to PATHS as an intercession theoretical account used in a mainstream school. While the Bluearth and PATHS plans began for wholly different grounds their topographic point now in primary school scenes serve the same intent: to back up the holistic development of kids socially and emotionally and to construct their apprehension of ego.StructureBoth the Bluearth and PATHS lesson construction impart itself to be easy implemented in a school scene. Both plans provide instructors with equal preparation by trained professionals with Bluearth traveling in 2005 toward attesting instructors as Bluearth teachers to guarantee the length of service of their plan remains ( Bluearth, 1994 ; Kusche & A ; Greenberg, 1996 ) . Bluearth Sessionss are usually run for between 40-60minutes at least one time a hebdomad by a Bluearth Coach or trained Bluearth instructor and integrate a combination of activities taken from each of the six cardinal countries ; coordination and legerity, accomplishment activities, motion challenges and games, dynamic motion control, Parkour and nucleus motion ( The Bluearth Approach, 1996 ) . The manner that Bluearth is set up provides easiness of entree for instructors as every accomplishment, activity or game is already created and explained in item in the Bluearth enchiridion and online at wwww.bluearth.org.au which encourages instructors to go on with the attack as opposed to go forthing the lessons out wholly because they can non believe of an activity to play with the kids. The construction puts the burden back on the schoolroom instructor to be responsible for the creative activity of a series of interconnected activities every bit good as the overall engagement of their kids in physical activity. PATHS besides provide instructors with resources aplenty nevertheless theirs includes consecutive lesson programs which are scripted ( Kusche & A ; Greenberg, 1996 ) . Again, the duty of implementing a lesson lies with the instructor but the creative activity of said lesson is already done for you. Can a written lesson written by person in another state over a decennary ago be good to the kids of today? The reply is both yes and no. The lessons provide first-class get downing points, prima inquiries and excess resources such as illustrations of feelings faces and narratives associating to each emotion taught so these can be utile tools for the instructor nevertheless the books for each lesson are rather drawn-out and follow the same stairss each clip which can go insistent and therefore uninteresting for kids. The strength nevertheless of this plan is that it provides a running sheet for when each emotion or behavior should be taught across the primary old ages so instructors can imp lement them when they see fit over the school twelvemonth in a manner that it is prosecuting of kids and with their ain personal touch. While at St Paul ‘s I had the chance to learn both Bluearth and PATHS lessons ; I had ne'er seen a PATHS lesson and had viewed merely half a twelve Bluearth lessons over the past twosome of old ages nevertheless the really nature of these plans makes making and learning a lesson seamless. By integrating several of the six elements of the Bluearth plan kids were taught about being attentive to self, concentrating on their ain actions every bit good as working in squads and collaborating. By mentioning to the Bluearth Approach enchiridion making the sequence of activities was non a boring undertaking. Similarly with the PATHS lesson, kids learnt about the feelings jitteriness and anxiousness every bit good as tense and composure. The written lesson did non impart itself to the integrative manner in which I teach so I took parts of it and related the feelings back to stories the kids had read that hebdomad which included the said feelings and to kids ‘s ain experiences. This opened up treatment about the emotions at a degree suited to the kids. The overall construction of these plans is effectual in busy schools where instructors may hold limited clip to make a sequence of interconnected lessons from abrasion nevertheless they besides lend themselves to personal pick which in bend means the lessons will be more closely related to where the kids are at. Likewise, these plans support the Victorian Early Old ages Learning and Development Framework which under result 3 assert that ‘children have a strong sense of wellbeing ‘ and that pupils working toward VELS degree 2 become strong in their societal, emotional, and religious well-being taking an increasing duty for their ain physical and emotional well-being gaining accomplishments which allow them to ‘identify the feelings and demands of others, deciding struggle, depicting what they like about themselves and others and prosecuting in moderate to vigorous activity ( VEYLDF, 2009 ) .Pedagogy and PhilosophyBluearth and PATHS both assert a holistic doctrine whi ch focusses on the whole kid and how they develop physically, socially and emotionally by supplying course of study which is easy integrated into all aspects of the acquisition experience and by learning accomplishments for life- non merely for now ( Bluearth, 2009 ; Kusche & A ; Greenberg, 1996 ) . Bluearth adopts a Psycho-Social attack to learning and larning with the underlying belief that ‘lifelong picks to take part in wellness advancing physical activities are dependent on perceptual experiences of enjoyment, competency and satisfaction ‘ ( Bluearth Approach, 1996 ) . As such their lessons are based on the Self Determination Theory which asserts that societal environments such as schools have the ability to find the motive of kids and in turn support or counter consequence their positive development ( Bluearth Approach, 1996 ) . This incorporates three basic human demands Competence: kids are driven to be adept and attain certain accomplishments and are rewarded by their achievements Autonomy: kids want to be in control of their ain actions Relatedness: kids want to experience as they belong. Bluearth provides kids with skill attainment in single and group activities, they focus on ego and our demand to be in responsible for our ain actions and they include all kids and measure all attempts and personal accomplishments ( Bluearth Approach, 1996 ) . Bluearth adopts the psycho societal thoughts of Participation Motivation, that is a individual ‘s determination to ‘begin and keep engagement in physical activity ‘ with the purpose of enabling alteration in behaviors ‘toward lifelong forms of active life ‘ ( Bluearth, 1996 ) . Similarly, the intrinsic doctrine of the PATHS plan is to educate the whole kid and to enable the growing of kids ‘s ‘self-control, positive self-pride, emotional consciousness and interpersonal job work outing accomplishments ‘ ( Kusche & A ; Greenberg, 1994 ) . The theoretical theoretical account behind the PATHS plan is, like Bluearth, about incorporating acquisition and as such they use the ABCD theoretical account of development looking at the Affective, Behavioural, Cognitive and Dynamic facets which shows itself through lessons about understanding your emotions, commanding behaviors, independent thought and duty toward work outing our ain jobs and increasing positive ego -esteem ( Kusche & A ; Greenberg, 1994 ) . This theoretical theoretical account is apparent in the 5 conceptual spheres of their course of study being self-control, emotional apprehension, constructing self-pride, relationships and interpersonal job work outing accomplishments. Although the theory underpinning the creative activity of each of these plans varies the overarching values they wish to instil in the kids are the same- they are those of being cognizant of and in control of our actions, taking duty, increasing self-esteem and understanding our emotions and those of others. Each plan is built upon the cognition that these accomplishments are non stand-alone accomplishments used merely during a PATHS or Bluearth lesson but instead they are those which can be integrated across all acquisition and through all life experiences. They are constructing stable, emotionally and socially content and physically active people for the hereafter.Program EffectivenessAny plan has the ability to be implemented efficaciously but it requires the support and attempt of the people put to deathing it to guarantee that it is prosecuting across the whole community in which it is being taught and that it is being taken on board by all staff and pupils. Harmonizing to the Channing-Bete company which provides the PATHS plan, consequences from old clinical surveies has shown to cut down aggressive behavior, increase self-denial, addition pupils vocabulary for pass oning about their emotions, addition consequences on cognitive trials and better struggle declaration, cut down hapless behavior and increase academic battle in pupils in deaf schools, particular needs pupils and mainstream schools ( Channing-Bete 2012 ) . St Pauls has shown that both plans have the ability to impact pupils, instructors and their ability to learn and larn in a friendly, wholesome and socially inclusive mode. In each category there is a PATHS kid of the twenty-four hours who has particular privileges and undertakes extra occupations to assist the instructor doing them experience competent and needed, they are given complements on a return place complement sheet and they are supported in how to have and give complements- the kids viewed do this non merely at the designated clip but throughout the full school twenty-four hours, promoting and giving congratulations to their equals. Students are in melody with the alterations in emotions and behaviors of their equals and on a regular basis look into how the others are experiencing. Similarly in Bluearth Sessionss kids are attentive and are able to concentrate on centering themselves to concentrate on their ain motions and actions as persons and alongside others. ‘Bluearth provides an environment where kids [ are given ] the chance to understand themselves from a first individual position and from the feedback and input provided by others ‘ ( Smith Family, 2012 ) . If there are any negative facets of the Bluearth plan it is that kids are non taught how to accept loss and failure due to the deficiency of competitory games and activities. The kids at St Paul ‘s participated in Olympic races in squads and were seen to fight with the loss associated with some undertakings and although they were good athleticss the loss affected them more than one might hold thought it should. Across the full St Paul ‘s community kids are respectful, empathetic, and friendly and have a resiliency non seen of kids at other schools all because of the instructions of Bluearth and PATHS which interconnect seamlessly across their course of study to supply the accomplishments necessary to be positive people of the hereafter.

A Historic vs. An Historic

A Historic vs. An Historic A Historic vs. An Historic A Historic vs. An Historic By Maeve Maddox My post A Useful Reminder About ‘An’ prompted an outpouring of emails asking, â€Å"How about an history or an historic?† Some points of English usage stir strong feelings. Placing the indefinite article â€Å"an† in front of the words historical or historic is one of these. Here are some comments prompted by a post I wrote on this topic several years ago: When people use â€Å"an historical† on NPR, it’s because [they’re] snooty. Only a Cockney or an hidiot [would say] â€Å"an historic.† [People who defend â€Å"an historic†] are pseudo-intellectual, American linguistic â€Å"posers.† For certain Americans, it’s all about self-consciously pompous affectation! I  would never ever use â€Å"an† in front of any word with an aspirate H at the beginning. That just isn’t what it’s for, and it sounds pretentious. The simple facts about the use of â€Å"an historical† and â€Å"an historic† are these: 1. Style guides like The Chicago Manual of Style, The AP Stylebook, and The Penguin Writer’s Manual regard the following as correct in modern usage: â€Å"a historical event† â€Å"a historic event.† 2. Many speakers still say and write â€Å"an historical†Ã¢â‚¬â€œand they do so with no intention of sounding affected, pompous, or pretentious. Pronunciation changes from generation to generation, but never in one fell swoop. Pockets of older forms continue to exist even after the majority of speakers have made the switch and authorities have recorded the new rules. The Google Ngram Viewer provides an interesting look at the progress of â€Å"an historic† vs â€Å"a historic.† In 1800, â€Å"a historic† barely shows. It begins its rise in the 1820s. In 1869, â€Å"a historic† is neck and neck with â€Å"an historic.† The two travel along fairly close together until the First World War when â€Å"an historic† pulls ahead and dominates until 1938. After that, â€Å"a historic† becomes the clear winner, although â€Å"an historic† and â€Å"an historical† remain in use. Here are two recent examples of the use of â€Å"an historical† in the context of educated English: Primary sources enable the researcher to get as close as possible to the truth of what actually happened during an historical event or time period.  (Note on the New York University library site.) The Making of Southern Europe: An Historical Overview (title of a recent publication of the London School of Economics) Clearly, modern usage prefers â€Å"a historic† and â€Å"a historical,† as well as a before other â€Å"h words† that readers asked about: â€Å"a hotel,† â€Å"a horrible accident,† and â€Å"a horrific statistic.† The word herb (succulent plant used for seasoning) is pronounced both with and without an aspirated h. â€Å"A herb† is modern British pronunciation, although British author Edith Nesbit (1858-1924) wrote â€Å"an herb† in one of her novels. Many Americans–although by no means all–say â€Å"an erb† and write â€Å"an herb.† Unquestionably, accepted current practice is to use the indefinite article a in front of all but a very few words that begin with the letter h. The most common exceptions are: an heir to the throne an honorable man an honest man an hour or two Speakers who say â€Å"an historic† are not necessarily being â€Å"pretentious or snooty.† It could be that they learned the usage from family members and teachers educated in earlier generations. Follow the style guide of your choice. Save your linguistic wrath for things like, â€Å"Me and my brother graduated from Georgetown.† Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:Creative Writing 1015 Brainstorming Strategies for WritersAppropriate vs. Apropos vs. Apt

Free Essays on My Living Experience In Usa

MY LIVING EXPERIENCE IN USA During the month of August 2000, I was in 11th grade in India. My father came home on august 11 and told me that we are now able to go to United States. I was so excited and I felt so happy at that particular moment. My father sent application to embassy and they also called us for visa appointment. We went for visa appointment and we were accepted. That was the nicest moments of my life. My heart was so excited, that I was unable to hold my happiness in my body. We started packing our bags to come here. On March 17th, 2001 my father came here. He traveled through plane for the first time in his life. My mother and my brother also came with them. I came late on May 3rd, 2001 here, because I had my 11th grade exams. On the evening of May 3rd I put my feet on land of United States of America, and my whole body was in joy and excitement. The air breeze through my body like a joy and happiness. This was a great experience in my life. This country was new for me and the people were new for me. The surroundings were new and the weather was new. The roads were new and the cars were new. So everything was different and new for me. I started learning the traditions and new rules about how people live here. My relatives were living here since last 20 years. They helped us to get settle here quickly. My father got job as Quality Inspector, much better than he had in India. First I started working as a Cashier at Stop & Shop supermarkets, which was my first work experience in my life and in U.S. This job helped me in lot of ways. First it gave me work experience, and I also came in different peoples’ touch. I learned ways about how people communicate in United States. After four months from my arrival to U.S. I was re enrolled in 11th grade. This was a total new experience for me. I was in different classrooms and I was among new students. My first day of school was very electrifying and very exciting. I mad... Free Essays on My Living Experience In Usa Free Essays on My Living Experience In Usa MY LIVING EXPERIENCE IN USA During the month of August 2000, I was in 11th grade in India. My father came home on august 11 and told me that we are now able to go to United States. I was so excited and I felt so happy at that particular moment. My father sent application to embassy and they also called us for visa appointment. We went for visa appointment and we were accepted. That was the nicest moments of my life. My heart was so excited, that I was unable to hold my happiness in my body. We started packing our bags to come here. On March 17th, 2001 my father came here. He traveled through plane for the first time in his life. My mother and my brother also came with them. I came late on May 3rd, 2001 here, because I had my 11th grade exams. On the evening of May 3rd I put my feet on land of United States of America, and my whole body was in joy and excitement. The air breeze through my body like a joy and happiness. This was a great experience in my life. This country was new for me and the people were new for me. The surroundings were new and the weather was new. The roads were new and the cars were new. So everything was different and new for me. I started learning the traditions and new rules about how people live here. My relatives were living here since last 20 years. They helped us to get settle here quickly. My father got job as Quality Inspector, much better than he had in India. First I started working as a Cashier at Stop & Shop supermarkets, which was my first work experience in my life and in U.S. This job helped me in lot of ways. First it gave me work experience, and I also came in different peoples’ touch. I learned ways about how people communicate in United States. After four months from my arrival to U.S. I was re enrolled in 11th grade. This was a total new experience for me. I was in different classrooms and I was among new students. My first day of school was very electrifying and very exciting. I mad...

Once upon a time, there was a girl

Once upon a time, there was a girl. She led what seemed to be a great life. She had a nice home, lots of friends, and happiness. Deep down, this girl was not so happy. She did not feel that her friends were true, and at times, her nice home was not so nice. Now maybe she was being ungrateful, or maybe she only longed for a true friend, but she was not happy. Over a short time, she found a friend in a very unlikely place. You see, her friend was an orange leprechaun. Many people ridiculed her for becoming friends with someone of another kind, but she felt it was true. She didn't talk much about her friend and tried her hardest to put an end to the rumors. People wanted to make her accept her own kind and be friends with only her own She stayed close to her new friend and decided that someday they wouldn't have to hide their friendship. She couldn't wait for this day. She felt that everyone deserved the type of friend He promised to always be true and did his best to help her with problems. For this, she loved him. She loves his friendship; she loved his ways. In a way, this made her sad. She felt that she didn't have anything to offer him because he was from a better kind. For a long time, she believe things wouldn't work out, but They often talked about life's experiences. She told him what she knew, and he told her about his many great adventures. You see, he was an orange leprechaun, and orange leprechauns experienced more than her kind. He told her of the many things he had done and seen. He also helped her to understand and enjoy the best things in life. She greatly enjoyed hearing all he had One day, there was a problem. The Ruler of the Skies had found out about the mixing of the two kinds. The ruler demanded it stop at once. In her heart, she foolishly believed that her orange leprechaun would carry our his pro

Business plan Coursework Example | Topics and Well Written Essays - 1750 words

Business plan - Coursework Example We believe eating sensibly, combined with appropriate exercise, is the best solution for a healthy lifestyle. WAITER ON WHEELS serves a wide range of quality foods that can easily fit into individual diet needs based on the principles of balance, variety and moderation. Our varied menu makes it easy to fit our food into a balanced diet. The purpose to start this service is to serve people of new era with a different and the most competitive style. The prime purpose is to generate profit by providing superb customer services. We aim to be the leader in providing quality food items that fit into a balanced diet. Our aim is to provide the hygienic and delicious tastes that the customers have never tasted before. We want to add convenience in the lives of food lovers by providing them the most wonderful dining experience, The effect of our products on the health and well being of our customers, the high quality of attitude, fairness, understanding and generosity between management, staff and customers. Awareness of all these factors and the responsible actions that result will give our efforts a sense of purpose and meaning beyond our basic financial goals. Businesses don’t change for the sake of change, businesses generally change because the consumer either asks or forces them to change.   It is not the industry that is forcing change; it is you as consumers.   Customer solution means the solutions to their needs and wants. For this it is necessary to first identify the needs and wants of the customer. This can be related with the product of the 4p’s i.e. we should offer the customer with the product that he needs. In our project we identified the customer want that they want hygienic food with delivery. So we offered them our food delivery service. We should place the product in a way that is convenient to the customer to buy. As we are also delivering our food so we are providing the service of delivering food at

Cruise Sub brand collection spring summer 2014 for victoria beckham Essay

Cruise Sub brand collection spring summer 2014 for victoria beckham brand, using rational mega trends - Essay Example The current hot trends in the market are based on the redefinition of the 1950s. The market trend that is so prevalent is the use of bright colors with fancy new designs. This necessitates the brand in following the trend to mainstream its design to light, trendy, and bright colored summer wear. One of the major spring summer trends is the use of an all-white theme. The main reason for white color is that is ever lasting and does not go out of style. Consumers are the backbone of any new product in the market. In this new spring summer collection of 2014, the views of the consumer form a large portion of the whole line. Consumer research shows that consumers need to be fully included in the designing of the products. Their preferences are light and stylish clothes for spring summer. The top three competitors for Victoria Beckham’s spring summer collection are Moschino, Givenchy, and DKNY. According to the SWOT analysis model the above three competitors have one common strength over the Victoria Beckham collection is that the three companies enjoy market advantages due to their existence for a long time. However, all the leading brands including Victoria Beckham’s brand enjoy equal opportunities in accessing the market. The first marketing objective in the smart model that can be used is that marketing should be measurable. The second objective is that the marketing model ought to be realistic. Lastly, the marketing strategy should be time scaled. Objectives in marketing that follow the smart model are more likely to be successful. Market segmentation entails the division of consumers into different groups according to common identifiable characteristic. The major segments possible in the market include gender- related, geographically related, age-related, and lifestyle related segments (Joyce & Woods, 2008). The segment to be targeted is the gender-related

Research paper Example | Topics and Well Written Essays - 1250 words - 2

Research Paper Example Women have been ever frightened about this issue and think it to be the most derogatory thing that can happen to them. It is a shocking fact that most of the rapes go unnoticed and it happens within the family arena. There are lots of cases of sexual assault and rape among families and many of the children and individual are afraid to bring out this subject in to the public. Rape is a social violence and cannot be an act of passion as there is coercion happening in the act which results in damage to the physical and mental stability of the victim. â€Å"It is found in the study by National Institute of Justice and the Centers of Disease Control and Prevention that 22 percent of male and 48 percent of female have confronted their first rape before the age of 12† (Golden,17). Rape is a social issue which most people encounter directly or indirectly in a particular social environment. Women are always subjected to sexual assault and suffer mainly because she is judged more as an object of sexual desire. Since ages they are looked upon as a medium to satisfy sexual gluttony of men, and she has been living in darkness when it is the matter of her individual right and freedom. In this novel, the girl named precious is forcefully impregnated by her father and less could be done by the girl to protect her virginity and self respect. However, this is not a frequent case in America where female are subjected to sexual exploitation and rape from the hands of parents, close relatives and friends. The main issue as in case of the character Precious is that there is less support offered from her mother when she has been molested and raped by her father .This mostly makes the scenarios worse and the victim feel helpless and hate her individuality and the social connection she share with her family members.â€Å"It was found that instead of lagging behind female rape along the stranger - acquaintance rape dimension, male rape was viewed predominantly in terms of Ã¢â‚¬Ë œother’ factors (factors not found on the stranger - acquaintance dimension, e.g. victim/rapist sexual orientation, rapist calls victim names), which were erroneous, sexualizing and homophobic† (Anderson,25-245). Rape is a social evil and many girls and women are victimized at the hands of parents, strangers and other men in the society at a staggering rate Rape as a heinous act as reached a high proportion in our society and has ruined many innocent lives on a permanent basis. The black girl in the book â€Å"Push† have found to be helpless and imprisoned in an atmosphere where she had no support to look for and has been struggling under the cruel hand of her father and ignorant mother. It is not only women who are subjected to rape, but also infants, corpse and men become a slave of this cruel act. Mostly it is found that the traumatized victims of rape are frightened and emotionally handicapped at such a level that they carry this tragedy through out their who le life. Trauma victims essentially need more private time to sort out their feelings, and grasp what had happened to them in order to get some professional help in dealing with their emotional tragedy. If we read the book ‘push’ we can find out that Precious the character which was subjected to sexual assault from her parents was illiterate and was from low class family. However, according to studies, rape more frequently it occurs among low classes as their social

Analysis of the Origin of the marriage rituals, traditions, practices Research Paper

Analysis of the Origin of the marriage rituals, traditions, practices of Jewish weddings in Orthodox communities - Research Paper Example Marriage is a social institution in which two individuals are united in holy matrimony. The institution of marriage, as we see it today, has grown over many centuries. Traditionally viewed as the union of a man and a woman, this concept has become more complex today owing to the increased sophistication and civilisation of modern societies. Thoroughly immersed in customs, traditions, religion and civil regulations, many of the conventional rites have perished over time to yield place for new ones. The rituals, traditions and practices of marriage differ greatly across diverse cultures, religions, countries, ethnic communities and social strata. Majority of the traditional marriage ceremonies comprise an exchange of nuptial vows by the couple, offering of gifts and a public announcement of the marriage by an authority figure. Some other commonly incorporated elements in a wedding ceremony are traditional music, recital of poetry, chanting of prayers or readings from religious texts. A ll of these marriage customs have their roots firmly embedded in the beliefs and customs of the society in which they are conceived. In Judaism, marriage is regarded as the ultimate state of mankind and a man without a wife or a woman without a husband are regarded as incomplete. As Isaac Klein quotes from Leviticus 34a in his book "A man who does not marry is not a complete person." (Klein, 1979, p. 381) It is also believed that "Any man who has no wife lives without joy, without blessing, and without goodness." (Garland, 2003, p.276) In Jewish literature, the term that denotes marriage is â€Å"kiddushin†, which in English means "sanctification".

Aircraft landing gear system Essay Example | Topics and Well Written Essays - 1750 words

Aircraft landing gear system - Essay Example twisted, shielded pair with shield grounded at both ends Source (transmitter) must be able to handle 400 ? at the maximum. Receivers must have minimum effective input impedance of 8 ? Normally designed for range of less than 175 ft (or 50+ meters) A data â€Å"one† is created when the rising edge goes from 0 to 10+/- 1 positive volts; a data â€Å"zero† is created when the falling edge goes down from 0 to 10+/- 1 negative volts Error Checking ARINC 429 uses the odd parity bit to detect error and ensure that data that is being received is accurate. It is the last bit in a message transmission constantly changing with label and data change always resulting in â€Å"Odd Parity† always containing the number ‘1.’ Data Word Format An ARINC message is usually a single data word that is 32-bit long and includes five fields: Label; SDI; Data; SSM, and; Parity. Label identifies the kind of data that being transmitted and has a value of 8. SDI (or Source Destin ation Identifier), specifies the value of the intended receiver. In a system with multiple receivers, each receiver is assigned a value. Data, the actual message of the transmission, uses two kinds of format: the BCD (short for Binary Coded Decimal), uses four bits, and; the BNR (short for Binary encoding). Both define units, resolution, range, number of bits used and frequency of the label. SSM (or Status/Sign Matrix) assists in the interpretation of numeric values in the data field with values such as ‘north,’ ‘east,’ ‘plus,’ ‘minus,’ etc. Finally, P, for parity bit, is the last bit transmitted (Cook et al 462). c) Comparison of ARINC 429, ARINC 629 and MIL 1553B Databuses 1. Encoding Method ARINC 429 uses a bipolar return to 0 type of encoding; MIL 1553B uses the Manchester II biphase where a logic one (1) is transmitted as a bipolar coded signal I/O and a logic zero (0) as a bipolar coded signal I/O (TSCM 9-6.2). ARINC 629 also uses binary encoding. 2. Bus Coupling Method The ARINC 429 has integrated line transmitter/receivers that software can program to receive (Rx) or transmit (Tx) and operate at specific transmission rate independently of other channels. On the other hand, ARINC 629 incorporates bus controllers into every unit and coupling is made using current transformers without cutting off wires. Meanwhile, MIL 1553B uses the transformer and direct method of bus coupling. 3. Data Word Format ARINC 429 uses a 32-bit data format. Fig. 2 illustrates the allocation of bits in the fields. It also shows the numbering of bits from 1, or the LSB (Least Significant Bit), to 32, or the MSB (Most Significant Bit). In the order of transmission, the Label is transmitted first, with the MSB going out before the LSB, but in all other fields, the LSB is transmitted first. Fig. 2 shows the order of transmission by field (label, SDI, Data, SSM and P) within every field. MSB LSB Fig. 2 ARINC 429 32-bit Word Format ( AIM GmbH p. 15) Fig. 3 ARINC 429 Word Transfer Order (AIM GmbH p. 15) On the other hand, ARINC 629 uses a 20-bit date format, where the first three bits are allocated to word time synchronisation, the next 16 bits to data content and the last bit as parity bit. Fig. 4 illustrates the bit allocation in an ARINC 629 data bus system and shows that it has only three fields as opposed to the ARINC 429 that may have as

Analysis of the Origin of the marriage rituals, traditions, practices Research Paper

Analysis of the Origin of the marriage rituals, traditions, practices of Jewish weddings in Orthodox communities - Research Paper Example Marriage is a social institution in which two individuals are united in holy matrimony. The institution of marriage, as we see it today, has grown over many centuries. Traditionally viewed as the union of a man and a woman, this concept has become more complex today owing to the increased sophistication and civilisation of modern societies. Thoroughly immersed in customs, traditions, religion and civil regulations, many of the conventional rites have perished over time to yield place for new ones. The rituals, traditions and practices of marriage differ greatly across diverse cultures, religions, countries, ethnic communities and social strata. Majority of the traditional marriage ceremonies comprise an exchange of nuptial vows by the couple, offering of gifts and a public announcement of the marriage by an authority figure. Some other commonly incorporated elements in a wedding ceremony are traditional music, recital of poetry, chanting of prayers or readings from religious texts. A ll of these marriage customs have their roots firmly embedded in the beliefs and customs of the society in which they are conceived. In Judaism, marriage is regarded as the ultimate state of mankind and a man without a wife or a woman without a husband are regarded as incomplete. As Isaac Klein quotes from Leviticus 34a in his book "A man who does not marry is not a complete person." (Klein, 1979, p. 381) It is also believed that "Any man who has no wife lives without joy, without blessing, and without goodness." (Garland, 2003, p.276) In Jewish literature, the term that denotes marriage is â€Å"kiddushin†, which in English means "sanctification".

Strategies for Reaching the New Hybrid Consumer Research Proposal

Strategies for Reaching the New Hybrid Consumer - Research Proposal Example Many major enterprises, including Ford, General Electric and Merck, have invested millions in web-based procurement systems. This result invoice that use to cost $100 to process now cost as little as $20. Companies are also forming online buying alliances to secure even deeper volume discounts from suppliers. GM, Ford and Daimler Chrysler formed co-visit and believe they can save as much as $1,200 a car by combining their purchases on this electronic market place (Kotler, 2003). As a coordinator of the team, I collected my team members with all their study materials what they had collected. I organized regular meetings of team members and as a team, we collected and debated all the information we have about B2B marketing from time to time. These collective analyses of study material, as well as its critical analysis, provided us with deeper insight into the various aspects of B2B marketing. A critical reading and collective understanding provided us B2B marketing greater understandin g which was free from preset ideologies, self-deception, and confinement. This collective searching and reading have provided us the openness to change through a sustained process of questioning. This process of questioning through collective reading and searching provided and opened us to various kinds of exploration, experiments with ideas, new possibilities or potential.

Safe Travel Essay Example for Free

Safe Travel Essay Modern life is impossible without traveling. First of all, in towns or cities the majority of us are committed by trips to school and work every day. For some people it’s a real travelling to get from the house to work. They are going by the underground, then by bus or by taxi. Occasionally we have to go to other city or country on businesses. After a year of hard work, people receive a holiday, and they do not like to spend it sitting at home. Millions of people all over the world spend their holiday travelling. They travel to see other countries and continents, modern cities and ruins of ancient cities, to enjoy picturesque landscapes or just to change the situation. It is always interesting to discover the new, to see, how different the life can be, to meet new people, to try unusual dishes, to hear unfamiliar musical rhythms. Most travelers and holiday-makers take a camera with them and take pictures of everything that interests them the sights of a city, old churches and castles views of mountains, lakes, valleys, plains, waterfalls, forests, different kind of trees, birds, plants and animals. For those who live in the country, it is pleasant to go to a big city and to spend time, visiting museums and artistic passageways, examining storefronts and having dinner at exotic restaurants. City dwellers usually like quiet holiday at sea or in the mountains, when it is not necessary to do anything, except walking, bathing and idling, lying on a beach. Those who are going travel on business or for pleasure, have at their disposal various means of transport. The fastest one is the plane. It’s better to book tickets in advance. In the very day you go to the airport by car. Soon you will be sitting in a big plane, and it will bring you to new lands. Sitting in a plane, you can look around yourself. The pilot and the crew are in the front cabin. Passengers can relax in comfortable seats. (944 words) Air Travel Q: Air travel only brings advantages to the rich people. But the majority of people do not benefit from it. To what extent do you agree? The proliferation of air technology has changed our world, air travel is one of the most welcome transport type. There is a viewpoint that only rich people enjoy the benefits brought by air travel. I do not support this opinion. Nowadays, air transport is a part of public transportation and air travel is afforded by people. Most of the seats installed in every airliner serve the common passengers. Rich people could choose first class or business class, even though they felt more comfortable, the fly experience, safety, the convenient and time-saving brought by air travel are all the same as well as economic class. As the air plane technology is advancing and globe air transport market competition is fiercer, cheap air travel has been born which bring many benefits to public. The engineers will make air plane flying longer with less fuel-consumption, meanwhile, the competition, in the same airline, gasping more passengers, between many air companies give more choice to individuals who can choose the No. depend on their situation, specifically, such as money, time and position. On the other hand, corporate jet is too expensive to afforded by common individual. Although personal car is afforded by common family, the price of small airplane are accepted only by rich people, so that free flying is a dream that many person having. Only small part of rich people have their own airplane and air port, due to the high maintain fee. It is evident that air transport technology could be used in other field. Scientists and engineers are inventing fly cars, combined with fly abilities, the new transport which can resolve a serious problem – traffic congestion in city. Once this product come to realistic, everyone will enjoy a cheap, fast and convenient flying experience as their wish, sound like in the film . Advantages of Travelling In our modern times, when travelling has become easier, domestic trips and foreign journeys are more popular with people. Although almost everyone is willing to participate in such events, there are still some people, who prefer staying at homes to visiting other places. What are the advantages and disadvantages of travelling? To start with, journeys are one of these kinds of entertainment, which make people feel cheerful and happy. According to many people’s believes, temporary change place of living improve human well-being or even bring an excitement. Secondly, apart from being a great source of enjoyment, travelling is also a perfect way to relax. Consequently, thanks to going on trips people can forget about their problems or daily life and duties even for a while. Furthermore, journeys are claimed to broaden people’s knowledge about foreign cultures. Not only can people find out more about other traditions and customs, but also learn some history, improve language skills or taste in local cuisines. Nevertheless, travelling requires a larger sum of money which is connected with transport, accommodation, food and some extra expenses. Therefore, an average man is not able to spend his money on it systematically. Moreover, trips, especially abroad journeys seem to be very tiring. It may happen that it takes many hours or has uncomfortable conditions and as a result travelers feel sleepy, exhausted or annoyed. Additionally, travelling is often associated with some kind of risk. People who visit other, extremely different nations, cannot be sure how to behave in some situations, particularly when they do not know language. Then, they can easily offend locals, even if they do not want it. On the whole, travelling has both advantages and disadvantages. Despite numerous drawbacks like high costs, tiredness and risk, it is a fantastic way to spend free time, which makes our lives more interesting.

Effect of Fiscal Policies and Economics on Elections

Effect of Fiscal Policies and Economics on Elections With parliament officially dissolved and British politics moving into a strange period of last-ditch campaigning, gruelling television debates and outrageous publicity stunts (Nick Clegg driving his big yellow bus across the UK and George Osborne making a pizza). It is officially the general election period. Until the House of Commons reforms after May 7th, no member of the public has a representative in parliament. The role of an MP no longer exists. Whilst there are many issues voters take into considerations when deciding to vote, this essay will identify and comments on three economic issues most likely to influence the outcome of the upcoming general election. Furthermore, it will focus on the three main political parties: The Conservatives, Labour and the Liberal Democrats. One of the biggest deciders of general elections is the government’s fiscal policies. Fiscal policy involves the government adjusting the levels of taxation and government expenditure in order to influence the level of economic activity. The purpose of such economic tool is to encourage economic growth in a period of a recession, keep inflation low. Fiscal policy has a huge effect on the difference between what the government spends and what is generated. Is it spending more than it is receiving or receiving more than it is spending? In recent years, the government have spent a lot more than it receives. Last year the UKs current budget deficit was 5.5% of GDP, the largest annual deficit since the modern records began in 19481. The Conservatives have sworn to eliminate the deficit by 2018 and secure a budget surplus by 2019-20. They aim to achieve this goal by not increasing tax whilst continuing on their spending cuts. They will increase the point as which you start to pay income tax (income threshold) from  £10,500 to  £12,500, the higher tax rate, 40% would commence at  £50,000 instead of 41,900 and vowed that there will be no increases in VAT. Labour aims to reinstate the controversial 50p top rate of income tax for earnings over  £150,000 whilst reintroducing the 10p rate by scrapping the married couples’ Tax allowance in the bid to cut income tax for 24 million people. Like the conservatives, they have no plans to increase VAT or National Insurance contributions. It appears as if the Conservatives want to remind voters of Labour’s record of high borrowing in office, cautioning Mr Miliband’s spending plans would mean increased borrowing harming the economy. Meanwhile, this is refuted heavily by Labour who believes that the Conservative plans will signify a return to 1930s levels of public services, causing social harm. We may have to look to external events. Could the latest act of the Eurozone crisis – deflation, quantitative easing, and chaos in Greece – work in the Conservatives favour here? The second key economic issue is the unemployment rate. A person is categorised as unemployed if not only out of work, but also actively looking for work. There are two main measures of unemployment. One is based on a survey carried out by the office for National Statistics which shows the average number of people unemployed over a three-month period. This survey is conducted every month however a comparison takes place between separate three-month periods. The second measure is the use of claimant count supplied by the department for Work and Pensions showing the number of people receiving the Jobseeker’s Allowance (JSA) in a particular month. The figure obtained by first measure is higher than the claimant count as many job seekers do not or cannot claim JSA and a change in benefits rules may move people onto JSA from other benefits. When the international financial crisis hit, the unemployment rate was marginally over 5%2 However it increased to 2.5 million or 8% towards the end of 2009 peaking at almost 2.7 million at the end of 2011, the highest level for 17 years. Unemployment has since fallen to 1.86 million3. According to the ONS, the employment rate now stands at 73.3%, the highest rate recorded by the ONS since they began taking records in 1971. However, many of whom are in part-time work or in the rising zero-hour contract creating instability in people’s income leaving them worse off especially young people. The Conservatives have strongly vowed to introduce a ban on the zero hour contracts stopping people from taking jobs elsewhere as well as creating three million apprenticeships through benefit cuts such as withdrawing JSA from young people after sixth months unless they take part in community project. Meanwhile, labour vows to ban zero contracts as well as guaranteeing a job for the under 25s unemployed for over a year. Similarly with the conservatives, Labour aims to create many apprenticeships for young people. The Lib Dems have also chosen to focus on young The unemployment rate is definitely an economic indicator that voters follow very closely. Although current figures imply that the number of employed people has increased, however living in a city with one the world’s highest cost of living such as London on a part time contract paying minimum wage may look positive to the prime minister. However to the individual in question, this is a problem as you cannot sustain a stable life with such income particularly if you are based in London. Consequently, Labour’s policy of scrapping zero contracts is more likely to be favourable than the Conservations lacklustre effort to deal with this exploitative contract. The final key issue is the NHS. A BBC/Populus poll in January 2015 valued the NHS as the utmost significant issue among voter with many worrying about the decline of the health service. This highlights the government’s failure in providing the health service. The National Health Service has become an international trademark. However, in recent years its efficiency has plummeted drastically. The NHS in England has missed its four-hour AE wait target for the past three months (91.8% of patients were seen in four hours between January and March, below their target of 95%) This performance is their lowest level of performance for a decade3.In winter 2014; there were reports of treatment outside Croydon University Hospital due to overcrowding. The government’s involvement is this market is perhaps causing inefficiency and leading to the misallocation of scarce resources. How can this government failure be tackled? Which party is going to be able to rescue a national treasure ? The Liberal Democrats have pledged to spend an extra  £1bn for the NHS every year heavily focusing on mental health as it will be rewarded half. This is to be funded by making higher earners pay more tax on their share amongst other things. The Conservatives have been trying to avoid the subject as much as possible nonetheless they have also opted to increase its spending by putting an extra  £2bn across the UK with promises to ensure that everyone shall be able to see a GP seven days a week by 2020. Meanwhile Labour who introduced the institution in 1948 have a better relationship with the NHS will commit an extra  £2.5bn a year, with the money coming from three potential sources- the new mansion tax, recuperating money by clamping down on tax avoidance from big corporations and introducing a new tax on tobacco companies. All three main parties have chosen to increase their spending on the institution as a means of correcting this failure. However, is increased spending along going to increase efficiency. Providing more money could in fact cause whether inefficiency as the institution become complacent as they are aware that extra spending is a given. Nonetheless, the Conservative’s effort to avoid this issue is counter-productive as it is giving Labour an edge. However, Labour’s future spending plans are based on projected revenues. In other words, money which may possibly exist at some point in the future thus creating uncertainty. In conclusion, although all three economic issues are very significant, fiscal policy is the most impact and will be the decider. The question all voters will be asking themselves is â€Å"Who do they trust with the government’s money†? Do they trust a government that plans to restore the current budget deficit through further spending cuts? Do we trust a government that aims to achieve the same goal through increased spending? This is becoming as always a subjective judgement. Nonetheless, this general election is going to be the closest we have ever seen. I predict another coalition.

Geography of Japan Essay -- hokkaido region, potsdam declaration

Japan is known for its contemporary culture and advancement in electronics and engineering. We could also learn from the traditions Japan can offer. From advancement in cars and electronic devices, Japan holds on to ancient arts and traditions that play a role in their daily life. Japan has various climates from tropical in the south to cooler temperatures in the north, and the famous tourist site of the active volcano Mount Fuji. Mount Fiji is the highest mountain in Japan, with a tundra climate the temperature is low and covered with snow causing. The average temperature is always below freezing, excluding the summer. Geography of Japan Japan is a country made up by a chain of thousands of islands on the Pacific Ocean. Japan is located to the east of South and North Korea, China, and Russia. The Sea of Japan separates the Asian continent from the Japanese’s islands. Honshu, Hokkaido, Kyushu and Shikoku are the largest islands of the country. Japan officially divided into the following eight regions: Hokkaido, Chubu, Shikoku, Tohoku, Kinki/Kansai, Kyushu and Okinawa, Kanto, and Chugoku. The eight regions divide into 47 prefectures, which are similar to the 50 States in America. Eight Regions The Hokkaido region is in the Hokkaido Island, the northernmost of the islands and the second largest. This region mostly known for the beautiful scenery offer by the mountainous terrain, volcanoes and the vast amount of lakes has become the fishing and agricultural most important industries that motivate the Hokkaido region. This region also defers from the rest because of the location and mountain ranges that help maintain the region cooler in the summer and the winters are the coldest of all the Japans regions. Chu... ...4). Japan: Government. Web. 17 Nov. 2015. http://globaledge.msu.edu/countries/japan/government Japan-Traditions,Holidays, and Folklore. (2001). Web. 14 Nov. 2015. http://acad.depauw.edu/~mkfinney/teaching/Com227/culturalportfolios/japan/traditions.htm Japan: Geisha Culture. Discovery.com. (2014). Web. 11 Nov. 2015. http://dsc.discovery.com/tv-shows/other-shows/videos/discovery-atlas-japan-geisha-culture.htm3 Japan National Tourism Organization. Web. 15 Nov. 2015. http://www.jnto.go.jp/eng/indepth/cultural/experience/a.html Web-japan.org. Web. 15 Nov. 2015. http://web-japan.org/factsheet/en/pdf/e03_flora.pdf Merriam-Webster.com. (2014). Parliamentary Government Definition. Web. 17 Nov. 2015. http://www.merriam-webster.com/dictionary/parliamentary%20government Web-japan.org. Web. 15 Nov. 2015. http://web-japan.org/factsheet/en/pdf/e02_regions.pdf

Parent - Teenager Relationships :: essays research papers

Parents are fragile things. There is a very fine line between approval and disapproval with most parents. No teenager I know ever seems to do anything right by their mum or dad. My mother always nags me to do things like clean my teeth, tidy my room, do my homework blah blah†¦. It's probably the same with many other teenagers out there. When asked why parents nag they often say "it's for your own good" or something equally insane. These comments rate right up there with "because I said so" and "because I'm your father or because I'm your mother" It is, in fact, very easy to judge if a particular child is or isn't nagged. If I were to take my friend Doug for example, I could very easily say that his mother didn't nag him much at all. This is because he simply does what he likes. I mean, who does the right thing when nobody cares if you don't? Now take myself, I have had more than my fare share of nagging in my time. How do you know? Well, everything I am was shaped by my mother. She is an epitome of understanding, a wealth of knowledge and of course I have inherited the other traits like beauty and genetic perfection. I know I certainly hate being nagged. If my mum gets on my nerves I'd say just about anything to shut her up sometimes. Have a look at Josephine in the novel "Looking for Alibrandi" and compare her to her mother. Jose may absolutely hate her mother sometimes but at others be unable to live without her presence. I don't think that Jose could ever imagine her mother being in the same position as her. What I don't understand is if our parents have been through this themselves, then why do they have such a hard time understanding why their children often hate them for the same reasons? My main point is that if our parents have resented their parents for the way

Storm Born Chapter One

I'd seen weirder things than a haunted shoe, but not many. The Nike Pegasus sat on the office's desk, inoffensive, colored in shades of gray, white, and orange. Some of the laces were loosened, and a bit of dirt clung around the soles. It was the left shoe. As for me, well†¦underneath my knee-length coat, I had a Glock .22 loaded with bullets carrying a higher-than-legal steel content. A cartridge of silver ones rested in the coat's pocket. Two athames lay sheathed on my other hip, one silver-bladed and one iron. Stuck into my belt near them was a wand, hand-carved oak and loaded with enough charmed gems to probably blow up the desk in the corner if I wanted to. To say I felt overdressed was something of an understatement. â€Å"So,† I said, keeping my voice as neutral as possible, â€Å"what makes you think your shoe is†¦uh, possessed?† Brian Montgomery, late thirties with a receding hairline in serious denial, eyed the shoe nervously and moistened his lips. â€Å"It always trips me up when I'm out running. Every time. And it's always moving around. I mean, I never actually see it, but†¦like, I'll take them off near the door, then I come back and find this one under the bed or something. And sometimes†¦sometimes I touch it, and it feels cold†¦really cold†¦like†¦Ã¢â‚¬  He groped for similes and finally picked the tritest one. â€Å"Like ice.† I nodded and glanced back at the shoe, not saying anything. â€Å"Look, Miss†¦Odile†¦or whatever. I'm not crazy. That shoe is haunted. It's evil. You've gotta do something, okay? I've got a marathon coming up, and until this started happening, these were my lucky shoes. And they're not cheap, you know. They're an investment.† It sounded crazy to me – which was saying something – but there was no harm in checking, seeing as I was already out here. I reached into my coat pocket, the one without ammunition, and pulled out my pendulum. It was a simple one, a thin silver chain with a small quartz crystal hanging from it. I laced the chain's end through my fingers and held my flattened hand over the shoe, clearing my mind and letting the crystal hang freely. A moment later, it began to slowly rotate of its own accord. â€Å"Well, I'll be damned,† I muttered, stuffing the pendulum back in my pocket. There was something there. I turned to Montgomery, attempting some sort of badass face, because that was what customers always expected. â€Å"It might be best if you stepped out of the room, sir. For your own safety.† That was only half-true. Mostly I just found lingering clients annoying. They asked stupid questions and could do stupider things, which actually put me at more risk than them. He had no qualms about getting out of there. As soon as the door closed, I found a jar of salt in my satchel and poured a large ring on the office's floor. I tossed the shoe into the middle of it and invoked the four cardinal directions with the silver athame. Ostensibly the circle didn't change, but I felt a slight flaring of power, indicating it had sealed us in. Trying not to yawn, I pulled out my wand and kept holding the silver athame. It had taken four hours to drive to Las Cruces, and doing that on so little sleep had made the distance seem twice as long. Sending some of my will into the wand, I tapped it against the shoe and spoke in a sing-song voice. â€Å"Come out, come out, whoever you are.† There was a moment's silence, then a high-pitched male voice snapped, â€Å"Go away, bitch.† Great. A shoe with attitude. â€Å"Why? You got something better to do?† â€Å"Better things to do than waste my time with a mortal.† I smiled. â€Å"Better things to do in a shoe? Come on. I mean, I've heard of slumming it, but don't you think you're kind of pushing the envelope here? This shoe isn't even new. You could have done so much better.† The voice kept its annoyed tone, not threatening but simply irritated at the interruption. â€Å"I'm slumming it? Do you think I don't know who you are, Eugenie Markham? Dark-Swan-Called-Odile. A blood traitor. A mongrel. An assassin. A murderer.† He practically spit out the last word. â€Å"You are alone among your kind and mine. A bloodthirsty shadow. You do anything for anyone who can pay you enough for it. That makes you more than a mercenary. That makes you a whore.† I affected a bored stance. I'd been called most of those names before. Well, except for my own name. That was new – and a little disconcerting. Not that I'd let him know that. â€Å"Are you done whining? Because I don't have time to listen while you stall.† â€Å"Aren't you being paid by the hour?† he asked nastily. â€Å"I charge a flat fee.† â€Å"Oh.† I rolled my eyes and touched the wand to the shoe again. This time, I thrust the full force of my will into it, drawing upon my own body's physical stamina as well as some of the power of the world around me. â€Å"No more games. If you leave on your own, I won't have to hurt you. Come out.† He couldn't stand against that command and the power within it. The shoe trembled, and smoke poured out of it. Oh, Jesus. I hoped the shoe didn't get incinerated during this. Montgomery wouldn't be able to handle that. The smoke bellowed out, coalescing into a large, dark form about two feet taller than me. With all his wisecracks, I'd sort of expected a saucy version of one of Santa's elves. Instead, the being before me had the upper body of a well-muscled man, while his lower portion resembled a small cyclone. The smoke solidified into leathery gray-black skin, and I had only a moment to act as I assessed this new development. I swapped the wand for the gun, ejecting the clip as I pulled it out. By then, he was lunging for me, and I had to roll out of his way, confined by the circle's boundaries. A keres. A male keres – most unusual. I'd anticipated something fey, which required silver bullets; or a spectre, which required no bullets. Keres were ancient death spirits originally confined to canopic jars. When the jars wore down over time, keres tended to seek out new homes. There weren't too many of them left in this world, and soon there'd be one less. He bore down on me, and I took a nice chunk out of him with the silver blade. I used my right hand, the one I wore an onyx and obsidian bracelet on. Those stones alone would take a toll on a death spirit like him without the blade's help. Sure enough, he hissed in pain and hesitated a moment. I used that delay, scrambling to load the silver cartridge. I didn't quite make it, because soon he was on me again. He hit me with one of those massive arms, slamming me against the walls of the circle. They might be transparent, but they felt as solid as bricks. One of the downsides of trapping a spirit in a circle was that I got trapped too. My head and left shoulder took the brunt of that impact, and pain shot through me in small starbursts. He seemed pretty pleased with himself over this, as overconfident villains so often are. â€Å"You're as strong as they say, but you were a fool to try to cast me out. You should have left me in peace.† His voice was deeper now, almost gravelly. I shook my head, both to disagree and to get rid of the dizziness. â€Å"It isn't your shoe.† I still couldn't swap that goddamned cartridge. Not with him ready to attack again, not with both hands full. Yet I couldn't risk dropping either weapon. He reached for me, and I cut him again. The wounds were small, but the athame was like poison. It would wear him down over time – if I could stay alive that long. I moved to strike at him once more, but he anticipated me and seized hold of my wrist. He squeezed it, bending it in an unnatural position and forcing me to drop the athame and cry out. I hoped he hadn't broken any bones. Smug, he grabbed me by the shoulders with both hands and lifted me up so that I hung face to face with him. His eyes were yellow with slits for pupils, much like some sort of snake's. His breath was hot and reeked of decay as he spoke. â€Å"You are small, Eugenie Markham, but you are lovely and your flesh is warm. Perhaps I should beat the rush and take you myself. I'd enjoy hearing you scream beneath me.† Ew. Had that thing just propositioned me? And there was my name again. How in the world did he know that? None of them knew that. I was only Odile to them, named after the dark swan in Swan Lake, a name coined by my stepfather because of the form my spirit preferred to travel in while visiting the Otherworld. The name – though not particularly terrifying – had stuck, though I doubted any of the creatures I fought knew the reference. They didn't really get out to the ballet much. The keres had my upper arms pinned – I would have bruises tomorrow – but my hands and forearms were free. He was so sure of himself, so overly arrogant and confident, that he paid no attention to my struggling hands. He probably just perceived the motion as a futile effort to free myself. In seconds, I had the clip out and in the gun. I managed one clumsy shot and he dropped me – not gently. I stumbled to regain my balance again. Bullets probably couldn't kill him, but a silver one in the center of his chest would certainly hurt. He stumbled back, half-surprised, and I wondered if he'd ever even encountered a gun before. It fired again, then again and again and again. The reports were loud; hopefully Montgomery wouldn't do something foolish and come running in. The keres roared in outrage and pain, each shot making him stagger backward until he was all the way against the circle's boundary. I advanced on him, retrieved athame flashing in my hand. In a few quick motions, I carved the death symbol on the part of his chest that wasn't bloodied from bullets. An electric charge immediately ran through the air of the circle. Hairs stood up on the back of my neck, and I could smell ozone, like just before a storm. He screamed and leapt forward, renewed by rage or adrenaline or whatever else these creatures ran on. But it was too late for him. He was marked and wounded. I was ready. In another mood, I might have simply banished him to the Otherworld; I tried not to kill if I didn't have to. But that sexual suggestion had just been out of line. I was pissed off now. He'd go to the world of death, straight to Persephone's gate. I fired again to slow him, my aim a bit off with the left hand but still good enough to hit him. I had already traded the athame for the wand. This time, I didn't draw on the power from this plane. With well-practiced ease, I let part of my consciousness slip this world. In moments, I reached the crossroads to the Otherworld. That was an easy transition; I did it all the time. The next crossover was a little harder, especially with me being weakened from the fight, but still nothing I couldn't do automatically. I kept my own spirit well outside of the land of death, but I touched it and sent that connection through the wand. It sucked him in, and his face twisted with fear. â€Å"This is not your world,† I said in a low voice, feeling the power burn through me and around me. â€Å"This is not your world, and I cast you out. I send you to the black gate, to the lands of death where you can either be reborn or fade to oblivion or burn in the flames of hell. I really don't give a shit. Go.† He screamed, but the magic caught him. There was a trembling in the air, a buildup of pressure, and then it ended abruptly, like a deflated balloon. The keres was gone too, leaving only a shower of gray sparkles that soon faded to nothing. Silence. I sank to my knees, exhaling deeply. My eyes closed a moment, as my body relaxed and my consciousness returned to this world. I was exhausted but exultant too. Killing him had felt good. Heady, even. He'd gotten what he deserved, and I had been the one to deal it out. Minutes later, some of my strength returned. I stood and opened the circle, suddenly feeling stifled by it. I put my tools and weapons away and went to find Montgomery. â€Å"Your shoe's been exorcised,† I told him flatly. â€Å"I killed the ghost.† No point in explaining the difference between a keres and a true ghost; he wouldn't understand. He entered the room with slow steps, picking up the shoe gingerly. â€Å"I heard gunshots. How do you use bullets on a ghost?† I shrugged. It hurt from where the keres had slammed my shoulder to the wall. â€Å"It was a strong ghost.† He cradled the shoe like one might a child and then glanced down with disapproval. â€Å"There's blood on the carpet.† â€Å"Read the paperwork you signed. I assume no responsibility for damage incurred to personal property.† With a few grumbles, he paid up – in cash – and I left. Really, though, he was so stoked about the shoe, I probably could have decimated the office. In my car, I dug out a Milky Way from the stash in my glove box. Battles like that required immediate sugar and calories. As I practically shoved the candy bar into my mouth, I turned on my cell phone. I had a missed call from Lara. Once I'd consumed a second bar and was on I-10 back to Tucson, I dialed her. â€Å"Yo,† I said. â€Å"Hey. Did you finish the Montgomery job?† â€Å"Yup.† â€Å"Was the shoe really possessed?† â€Å"Yup.† â€Å"Huh. Who knew? That's kind of funny too. Like, you know, lost souls and soles in shoes†¦Ã¢â‚¬  â€Å"Bad, very bad,† I chastised. Lara might be a good secretary, but there was only so much I could be expected to put up with. â€Å"So what's up? Or were you just checking in?† â€Å"No. I just got a weird job offer. Some guy – well, honestly, I thought he sounded kind of schizo. But he claims his sister was abducted by fairies, er, gentry. He wants you to go get her.† I fell silent at that, staring at the highway and clear blue sky ahead without consciously seeing either one. Some objective part of me attempted to process what she had just said. I didn't get that kind of request very often. Okay, never. A retrieval like that required me to cross over physically into the Otherworld. â€Å"I don't really do that.† â€Å"That's what I told him.† But there was uncertainty in Lara's voice. â€Å"Okay. What aren't you telling me?† â€Å"Nothing, I guess. I don't know. It's just†¦he said she's been gone almost a year and a half now. She was fourteen when she disappeared.† My stomach sank a little at that. God. What an awful fate for someone so young. It made the keres' lewd comments to me downright trivial. â€Å"He sounded pretty frantic.† â€Å"Does he have proof she was actually taken?† â€Å"I don't know. He wouldn't get into it. He was kind of paranoid. Seemed to think his phone was being tapped.† I laughed at that. â€Å"By who? The gentry?† â€Å"Gentry† was what I called the beings that most of Western culture referred to as fairies or sidhe. They looked just like humans but embraced magic instead of technology. They found â€Å"fairy† a derogatory term, so I respected that – sort of – by using the term old English peasants used to use. Gentry. Good folk. Good neighbors. A questionable designation, at best. The gentry actually preferred the term â€Å"shining ones,† but that was just silly. I wouldn't give them that much credit. â€Å"I don't know,† Lara told me. â€Å"Like I said, he seemed a little schizo.† Silence fell as I held on to the phone and passed a car driving 45 in the left lane. â€Å"Eugenie! You aren't really thinking of doing this.† â€Å"Fourteen, huh?† â€Å"You always said that was dangerous.† â€Å"Adolescence?† â€Å"Stop it. You know what I mean. Crossing over.† â€Å"Yeah. I know what you mean.† It was dangerous – super dangerous. Traveling in spirit form could still get you killed, but your odds of fleeing back to your earthbound body were better. Take your own body over, and all the rules changed. â€Å"This is crazy.† â€Å"Set it up,† I told her. â€Å"It can't hurt to talk to him.† I could practically see her biting her lip to hold back protests. But at the end of the day, I was the one who signed her paychecks, and she respected that. After a few moments, she filled the silence with info about a few other jobs and then drifted on to more casual topics: some sale at the mall, a mysterious scratch on her car†¦ Something about Lara's cheery gossip always made me smile, but it also disturbed me that most of my social contact came via someone I never actually saw. Lately the majority of my face-to-face interactions came from spirits and gentry. It was after dinnertime when I arrived home, and my housemate, Tim, appeared to be out for the night, probably at a poetry reading. Despite a Polish background, genes had inexplicably given him a strong Native American appearance. In fact, he looked more Indian than some of the locals. Deciding this was his claim to fame, Tim had grown his hair out and taken on the name Timothy Red Horse. He made his living by reading faux-Native poetry at local dives and wooing naive tourist women by using expressions like â€Å"my people† and â€Å"the Great Spirit† a lot. It was despicable, to say the least, but it got him laid pretty often. What it did not do was bring in a lot of money, so I'd let him live with me in exchange for housework and cleaning. It was a pretty good deal as far as I was concerned. After battling the undead all day, scrubbing the bathtub just seemed like asking too much. Scrubbing my athames, unfortunately, was a task I had to do myself. Keres blood could stain. I ate dinner afterward, then stripped and sat in my sauna for a long time. I liked a lot of things about my little house out in the foothills, but the sauna was one of my favorites. It might seem kind of pointless in the desert, but Arizona had mostly dry heat, and I liked the feel of humidity and moisture on my skin. I leaned back against the wooden wall, enjoying the sensation of sweating out the stress. My body ached – some parts more fiercely than others – and the heat let some of the muscles loosen up. The solitude also soothed me. Pathetic as it was, I probably had no one to blame for my lack of sociability except myself. I spent a lot of time alone and didn't mind. When my stepfather, Roland, had first trained me as a shaman, he'd told me that in a lot of cultures, shamans essentially lived outside of normal society. The idea had seemed crazy to me at the time, being in junior high, but it made more sense now that I was older. I wasn't a complete socialphobe, but I found I often had a hard time interacting with other people. Talking in front of groups was murder. Even talking one-on-one had its issues. I had no pets or children to ramble on about, and I couldn't exactly talk about things like the incident in Las Cruces. Yeah, I had kind of a long day. Drove four hours, fought an ancient minion of evil. After a few bullets and knife wounds, I obliterated him and sent him on to the world of death. God, I swear I'm not getting paid enough for this crap, you know? Cue polite laughter. When I left the sauna, I had another message from Lara telling me the appointment with the distraught brother had been arranged for tomorrow. I made a note in my day planner, took a shower, and retired to my room, where I threw on black silk pajamas. For whatever reason, nice pajamas were the one indulgence I allowed myself in an otherwise dirty and bloody lifestyle. Tonight's selection had a cami top that showed serious cleavage, had anyone been there to see it. I always wore a ratty robe around Tim. Sitting at my desk, I emptied out a new jigsaw puzzle I'd just bought. It depicted a kitten on its back clutching a ball of yarn. My love of puzzles ranked up there with the pajama thing for weirdness, but they eased my mind. Maybe it was the fact that they were so tangible. You could hold the pieces in your hand and make them fit together, as opposed to the insubstantial stuff I usually worked with. While my hands moved the pieces around, I kept trying to shake the knowledge that the keres had known my name. What did that mean? I'd made a lot of enemies in the Otherworld. I didn't like the thought of them being able to track me personally. I preferred to stay Odile. Anonymous. Safe. Probably not much point worrying about it, I supposed. The keres was dead. He wouldn't be telling any tales. Two hours later, I finished the puzzle and admired it. The kitten had brown tabby fur, its eyes an almost azure blue. The yarn was red. I took out my digital camera, snapped a picture, and then broke up the puzzle, dumping it back into its box. Easy come, easy go. Yawning, I slipped into bed. Tim had done laundry today; the sheets felt crisp and clean. Nothing like that fresh-sheets smell. Despite my exhaustion, however, I couldn't fall asleep. It was one of life's ironies. While awake, I could slide into a trance with the snap of a finger. My spirit could leave my body and travel to other worlds. Yet, for whatever reason, sleep was more elusive. Doctors had recommended a number of sedatives, but I hated to use them. Drugs and alcohol bound the spirit to this world, and while I did indulge occasionally, I generally liked being ready to slip over at a moment's notice. Tonight I suspected my insomnia had something to do with a teenage girl†¦. But no. I couldn't think about that, not yet. Not until I spoke with the brother. Sighing, needing something else to ponder, I rolled over and stared at my ceiling, at the plastic glow-in-the-dark stars. I started counting them, as I had so many other restless nights. There were exactly thirty-three of them, just like last time. Still, it never hurt to check.

Company Auditing

Group Assignment – HBC614B Company Auditing PART 1 THE INTERNATIONAL AUDITING STANDARDS BOARD AND ITS IMPORTANCE TO THE DEVELOPMENT OF AUDITING STANDARDS IN AUSTRALIA AND NEW ZEALAND The International Auditing and Assurance Standards Board (IAASB) is an independent standard setting body within the International Federation of Accountants (IFAC). Established in 1978, originally known as International Auditing Practices Committee (IAPC), it changed its name to IAASB in early 2001 and was then reformed by IFAC in 2003.IAASB puts public interest first and aims to improve the quality and uniformity of practice throughout the world and to strengthen public confidence in the global auditing and assurance profession by facilitating the convergence of international and national standards. IAASB is committed to achieve its objectives through the following works: †¢ Developing Standards – establish high quality auditing, review, other assurance, quality control and related ser vices standards, such as International Standards on Auditing (ISAs). Global Acceptance & Convergence – promote the acceptance and adoption of IAASB pronouncements throughout the world and support a strong and solid international accountancy profession by coordinating with IFAC member bodies, regional organisations and national standard setters. †¢ Communication – encourage debate and present papers on a variety of audit and assurance issues and increase the public image and awareness of the activities of the IAASB. To date, the IAASB has earned increasing recognition for the quality of its standards and the credibility of its standard setting process.This has contributed to the increasing use of its standards worldwide. Over 100 countries are now using or are in the process of adopting ISAs into their national auditing standards. For investors in international capital markets, the quality of audit reports and audit opinions on financial reports are crucial when th ey make decisions about capital allocation. Audits, working within internationally accepted auditing standards, increase the credibility and reliability of the financial information provided in the financial reports.As Australian capital markets are increasingly linked with overseas markets, it is important to have a globally standardised financial reporting framework that is supported by globally accepted auditing standards. The Australian Auditing and Assurance Standards Board (AUASB) made the compliance with IAASB standards easier via a long-standing policy of convergence and harmonisation with ISAs. The AUASB uses ISAs as a base to develop Australian Standards on Auditing (ASA).For any revision and enhancement of ISAs initiated by the IAASB, the AUASB will make appropriate consequential amendments to ASA. The AUASB and IAASB generally issue an exposure draft of a proposed auditing and assurance standard concurrently for consideration by interested parties. In New Zealand, New Ze aland Auditing Standards (AS) and Audit Guidance Statements (AGS) are also based on ISAs and International Auditing Practice Statements (IAPS). The New Zealand auditing authority adopts the IFAC documents and amends them only as necessary to achieve its – 1 of 11 –Group Assignment – HBC614B Company Auditing objectives. Amendments to the IFAC documents may be made to reflect specific New Zealand legislative requirements or to reflect specific audit practising arrangements within New Zealand. As we can see, for years since IAPC or IAASB was established, it has played a very important role in enhancing and standardizing the quality of auditing and assurance services around the world. ============================= – 2 of 11 – Group Assignment – HBC614B Company Auditing PART 2 CO-REGULATION OF AUDITING PRACTICE IN AUSTRALIAIn most developed countries, including Australia, the auditing regulatory framework is provided, at least to some extent, by government through legislation and government agencies. In the past, however, the auditing profession in Australia was largely self-regulated through the rules and requirements self-imposed by the principal players in the field, i. e. auditing firms and auditing professional bodies. As a result of the Corporate Law Economic Reform Program (CLERP) 9, the Auditing and Assurance Standards Board (AUASB) became a statutory (government) body.Since April 28th 2006, the Australian Auditing Standards (ASAs), which have been released by AUASB for purposes of section 336 of Corporation Act 2001, have Force of Law. The Financial Reporting Council (FRC), a statutory body under the Australian Securities and Investments Commission Act 2001 (ASIC Act), is responsible for providing broad oversight of the process for setting accounting and auditing standards as well as monitoring the effectiveness of auditor independence requirements in Australia.Yet the control and enforcement mechanism of these sta ndards is also supported by the auditing profession represented by two primary professional accounting organisations: CPA Australia and the Institute of Chartered Accountants in Australia (ICAA). Although the membership in these two organizations is voluntarily, it is still a necessary condition to get registration as a Company Auditor or a Liquidator. Some methods of control of quality of the auditing services imposed by these professional organisations include peer reviews, continued professional development and periodical rotation of the auditors.There are also disciplinary procedures in place to encourage improved ethical behaviour and quality of service provided. This particular model of co-existence of government regulation and industry self-regulation in Australia is called ‘co-regulation’ of auditing practice. Co-regulation provides ‘interactions that produce pressures for the refinement of regulatory structures in terms of openness, consultation, independ ence and speed of response to urgent accounting problems’ [Malcolm C. Miller]. ============================= – 3 of 11 – Group Assignment – HBC614B Company Auditing PART 3 QUESTION 6. 3 – ASA 315 UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT – HOMECHEF PTY LTD. A first and very important step of the audit process involves the auditor gaining an early understanding and knowledge of the client’s business. In fact, ASA 315 requires that this step is carried out during the audit planning stage. The auditor must obtain or update their understanding of the client’s operations and circumstances, including its organisational structure, management policies, the company’ position in its industry, the economy and its legal obligations.ASA 315 provides extensive guidance on matters related to obtaining an understanding of the entity and its environment, which may be classified into thr ee main categories: (1) Internal control / organisational structure (2) Operational and legal structure (3) Industry and economic conditions An understanding of these three elements helps the auditor assess the client’s business risk and identify the events, transactions and practices that may have a significant effect on its financial report. This report presents a recent review of the operations and circumstances of one of our clients, HomeChef Pty Ltd. in accordance with the requirements of ASA 315. The main objective was to identify the events and developments at HomeChef which may have a significant bearing on the company’s business risk and consequently affect our audit. This understanding will help us plan and perform the audit more efficiently and effectively and will ultimately improve the services we provide to our client. HomeChef Pty Ltd has been the market leader in the boutique food and beverage industry for the last two years.The company manufactures, su pplies and retails quality ingredients for use in the home kitchen and small restaurant market. During the review our audit team identified a number of major events/transactions that may have a significant impact on the business and affect our audit process. Below is a brief discussion on each of these events/transactions: 1) New products and services: Recently, HomeChef introduced ‘pre-packaged’ meals suitable to be served at a dinner party. Preparation of the ‘ready to serve meals’ would require extra steps to produce the final product.This would involve more processing facilities, more staff and more advertising. One potential related business risk might be the increased product liability. There may be extra compliance requirements from the Food Safety Regulators. There could also be risk that the demand has not been accurately estimated. The company’s capital and current expenditure may increase significantly because of the launch of the new prod uct. This situation tends to increase our audit risk. The auditor, therefore, should carefully consider how this changing operating characteristic may affect his/her auditing process.For example, he/she may need to review some Food Safety Regulation requirements to assess that correct amounts of expenditure is attributed to this particular type of compliance; or refer to some industry literature to get a better understanding of the niche market for this type of product. Reviewing – 4 of 11 – Group Assignment – HBC614B Company Auditing sales figures and sale forecasts may also help to assess to what degree the company’s business risk may be affected by this new development. 2) New lines of business: HomeChef has recently opened a number of small cafe where customers can sample the s company’s product range.By doing so, the company is venturing into unfamiliar territory. In addition, the notes of HomeChef’s draft financial report reveal that t he company has entered into agreements for building and developing a new entertainment complex. These events indicate not only changes in the company’s operational structure, but also those relating to its environment. New opportunities bring new risks. As this is HomeChef’s first venture into a new business area, lack of expertise and experience could be a real concern. The hospitality industry operates quite differently from the food manufacturing.There could be many more competitive forces and regulations in place. This move could change the organisational/operational structure of the company drastically. For example, new divisions may need to be established and the company hierarchy changed. Apart from the potential risks of increased product liability and inaccurate demand estimates, similar to the case of all new products, this could introduce new risks associated with the company’s internal control. Also, the company’s potential business risk would increase its inherent risk. In general, this event is likely to increase our audit risk.It is very important that the auditor familiarises him/herself with the company’s new operational structure, the industry conditions and regulatory environment related to this new line of business. Reviewing the hospitality industry publications and significant industry legislation may assist with basic understanding of how the company business risk is affected by this move. Aggressive marketing and acquisition strategy – Rapid growth: Over the last two years HomeChef has acquired a number of smaller competitors and become the market leader in its industry.This is an indication of the company’s aggressive approach to expansion and growth. In such situations, it is often noticed that a company’s infrastructure is likely to lag behind in the process. In a hurry to expand, the organisational structure of the company may be changing too fast. There could be staff members with insufficient experience, the IT system may not cope well under the new conditions as new procedures and processes are added in. This significant and rapid expansion of operations could create strain and increase the risk of a breakdown in controls.The auditor needs to discuss with the senior management and gather evidence from the company’s documents to assess this risk. He/she may need further understanding of the current cycle in the industry, to assess how this ‘acquisition spree’ could affect HomeChef’s business risk, and consequently the audit risk. Reviewing government statistics, trend forecasts, trade journals and financial newspapers may help improve the auditor’s understanding of the industry in general and the business in particular.Changes in key personnel: The departure of a key executive (HomeChef’s finance director), probably with a significant loss of corporate history and experience, may also have an impact on the busine ss. The new finance manager has been with the company for less than a month and may take some time to gain the knowledge and understanding of the business. He may have a different focus or 3) 4) – 5 of 11 – Group Assignment – HBC614B Company Auditing understanding of the company’s internal control.The auditor should take this factor into account when assessing the risks of misstatements associated with the company’s financial report which, possibly, has been prepared under the instructions of the new finance director. 5) Newly-established internal audit group: HomeChef started using the service of an internal audit group for the first time this year. Generally, the existence and operation of an internal audit group indicate the commitment and serious consideration given to maintaining high standards of internal control by the management. This would normally reduce the control risk in a business and subsequently reduce the audit risk.In addition, th e external auditor could, to some extent, use the work of an internal auditor, after having gained knowledge of and satisfied with the scope of internal auditing and the audit team’s technical competence and professional care. However, in this case, as HomeChef’s audit team is new, careful considerations are required if the auditor is to rely on the internal team’s audit work. Installation of a significant new IT system related to financial reporting: HomeChef switched to a new computer system early this year. The system was installed by a professional computer company and the old and new systems were run parallel for 3 months.Some new functions/modules have been introduced in the new system, including the ability to process stocktake results, account payable invoices and payments at the store level. This event highlighted a major change in one of the company’s internal control components. It seems that the new system is rather reliable as a systematic te sting plan and an integrity checking process were carried out by the professional computer company and there have been no major problems with the system so far. The use of this new system could potentially decrease the company’s control risk. The audit strategy could focus on test of control.A proper and systematic testing plan on the new system is recommended, especially on the new modules for stocktake and accounts payable process. Significant amount of non-routine/non-systematic transactions: HomeChef’s draft Income Statement includes an ‘extraordinary item’ of $231 million without any notes or explanations attached to it. The existence of this ‘extraordinary’ loss would certainly have a significant impact on the business and would increase the audit risk considerably. This particular transaction requires a significant amount of attention by the auditor.Enquiries should be made to understand the nature and extent of all relevant details of this transaction. This would help the auditor assess if the transaction is legal, not dismissing the possibility of fraud, or errors, such as transactions recorded without substance, intentional misapplication of accounting policies, mathematical mistakes, oversight or misinterpretation of facts. The auditor should also examine if the valuation and allocation of the amounts have been done correctly. Company records and legal documents will need to be reviewed. An extensive substantive audit approach would be suitable for this particular area of the audit.Debt structure – Covenant agreement: Note (e) to the draft Financial Report reveals that a covenant agreement exists between HomeChef and its bank. The bank loans are secured against the company’s remaining property, plant and equipment. This agreement specifies that the company should maintain a 6) 7) 8) – 6 of 11 – Group Assignment – HBC614B Company Auditing positive net tangible asset ratio and a positive current ratio. Given the large amount at stake, there is a great incentive for the company to falsify, alter and manipulate figures to achieve these positive ratios at any cost.This situation would increase HomeChef’s business risk significantly and consequently increase our audit risk. The audit plan could focus on substantive testing of the accounts related to the current ratio and net asset ratio. The auditor must exercise reasonable care and skill and maintain an attitude of professional scepticism throughout the audit. Based on HomeChef’s financial ratios being adverse and the subsequent difficulty in complying with the terms of loan agreements, the auditor may need to raise a going concern issue.It would be necessary for the auditor to discuss this problem with HomeChef’s management so that appropriate measures could be taken by the company to overcome this situation. As a result of reviewing HomeChef’s operations and environment, includi ng its financial and marketing position, using the precepts of ASA 315, our audit team has been able to update our knowledge of the company’s situation and assess our audit risk accordingly. This understanding and assessment will direct the development of our strategy and plan for the audit of HomeChef. ============================ – 7 of 11 – Group Assignment – HBC614B Company Auditing PART 4 QUESTION 6. 22 – IMPACT OF BUSINESS RISK ASSESSMENT ON AUDIT STRATEGY This report presents a short case study of Weave Limited. The main purpose of the case study is to look at how Business Risk impacts on Audit Risk, and consequently, on Audit Strategy and Plan. Weave Limited is a closely held private company, manufacturing high-quality woollen cloth. It has been in operation for almost 60 years and the CEO of the company is also its major shareholder.Currently, the company is under a great financial stress due to increased competition and falling sales volu me. Three years ago the company was sued for dumping chemical pollutants into the local river. As a result, a settlement was signed with the Environmental Protection Agency providing that Weave construct a water treatment facility within five years. Our Audit Firm has been auditing Weave for the last ten years, and the current year interim audit revealed that there has been virtually no activity in the Water Treatment Facility Construction account in the current financial year.To prepare for this year audit we need to take the following steps: (1) review the company’s business risk i. e. the risk that Weave’s business objectives will not be attained due to the above-mentioned pressures and, ultimately, the risk associated with its profitability and survival. (2) assess the implications of the company’s business risk on our audit risk (3) develop our audit strategy and audit program in response to the assessed risks. In order to assess Weave’s business ris k, we felt that a PEST analysis would be the most appropriate approach.It involves identifying the political/legal, economic, social and technological influences on an entity. †¢ Environmental Protection Laws may have a heavy toll on the business. Compliance with these Laws (such as building a water treatment facility) may be very expensive, but non-compliance may actually have a suicidal effect on the company. †¢ Economic risk should also be taken into account. Increased competition and limited market for Weave’s high quality and possibly expensive products could pose a serious threat to the company’s profitability and ultimately its very survival. Social risk component is also present in this case. The surrounding area is poor and unemployment rate is high. The company’s management may feel a social pressure to provide employment at any cost. The obligation to build a water treatment facility could be very expensive and resource-consuming. It is not an easy task to estimate or to make provisions for the resources required to meet this obligation. It is even harder to estimate the costs of not meeting this obligation. This adds unusual pressure on the management.Potential incentives could arise for management to understate the company’s profit/cash flow to use as an excuse in an attempt to avoid fulfilling this particular liability. This situation is likely to increase Weave’s inherent risks. – 8 of 11 – Group Assignment – HBC614B Company Auditing In assessing the company’s control risks, certain observations and issues have come to our attention which suggest an unsatisfactory internal control system: †¢ The company’s CEO is also its major shareholder who seems to be a strong character that has the overriding authority and decision making power. The CEO does not seem to take the compliance with the conditions imposed by the Government’s Environmental Protection Agency seriously. He decided to stop work on the water treatment facility as he thought that the State would not fine or close the company down for non-compliance. †¢ The company does not seem to have any risk assessment policies or procedures for dealing with business risk. Based on the above findings, the audit team agreed that Weave’s business/inherent risks and control risks could be assessed as high.This conclusion has had an impact on our audit strategy and audit plan. As we believe that the control risks are high, an audit strategy of a predominantly substantive approach has been adopted. We do not plan to obtain a thorough understanding of the company’s internal control or to carry out tests of control. Instead, we plan extensive substantive audit procedures based on a low to medium acceptable level of detection risk (depending whether the assertions under examination are at risk).In response to the high level of inherent risks, we decided to assign more experie nced audit personnel and to conduct the audit with a heightened degree of professional scepticism. As mentioned earlier, an accurate assessment of the extent of liability related to the breach of the environmental laws is not easy to achieve. As the company’s management does not seem to recognise the seriousness of this risk or to respond to it properly, we decided to engage environmental and technical experts to assist by providing us with legal/environmental opinion and estimates.The engagement of an environmental consultant will be scheduled to happen before the year end audit. Weave’s increased inherent risk and control risk increase our audit risk. Some assertions in the company’s financial reports have been identified as the key audit assertions as they tend to be more at risk. These assertions will be examined closely (please refer to the matrix below) and more efforts will be focused on obtaining sufficient and appropriate evidence to test these assertio ns.Financial Acct Liability Acct (provision for water treatment facility) Contingent Liabilties Valuation of the provision Sales Acct (Income Statement Assertions) Completeness all sales recorded Accuracy of recorded sales amounts Correct accounting period cut-off Inherent Risk Control Risk Debtor's confirmation Assertions at risk (Balance Sheet Assertions) Completeness of all liabilities Inherent Risk Engagement of environmental expert/consultant Quotation / project estimations are recorded properly with appropriate amounts Audit Risk Procedures/Evidence 9 of 11 – Group Assignment – HBC614B Company Auditing To test if the liability account for the water treatment facility contains any material misstatement we will focus on whether the account has included all liabilities as per the environmental specialist’s advice and the amounts are properly estimated and recorded (completeness and valuation). We could do this by seeking confirmation from the environmental sp ecialist and checking estimates/quotations for the project.To support the company’s claim of ‘low sales volume’ and ‘low level of cash flow’, we will test if all sales transactions pertaining to the company have been included in the income statement (completeness) and all sales occurred during the current accounting period have been properly recorded with the correct amounts (accuracy and cut-off). Collecting debtors’ confirmations could be the approach to carry out this test. As our team has audited the company for the last ten years, it is assumed that there must be a certain degree of familiarity and complacency.However, due to the new developments in the company’ situation, more specifically, higher level of business risk, this year’s audit strategy and plan have been revised accordingly. Apart from additional audit procedures and probably a larger sample size, our team will need to maintain a higher level of professional sce pticism to make sure that the company’s accounts contain no material misstatements. It should be noted that had this audit been undertaken in the seventh year after the signing of the settlement with the Government’s Environmental Protection Agency, the situation would be different.As the condition of the settlement to build a water treatment facility would have been breached by now, there is an imminent threat of the company being closed down by the government. A ‘going concern’ assessment at the planning stage (as required by ASA 570) would provide the following going concern problem indications: (1) increased competition and falling sales, (2) noncompliance with statutory requirements, and (3) legal proceedings against the entity. In cases where going concern is related to cash flow or solvency problems, some mitigating factors could be considered (such as sale of assets or additional contributions by owners).However, in this case, it could be judged th at a going concern basis is not appropriate as the business is now subject to closure by government regulation enforcement. We, as the auditors, would need to discuss ways to deal with the problem with the company’s management. The possible outcomes could range from renegotiating the settlement agreement to making the decision to liquidate. In the latter case, the auditors would have to assess the impact that a forced sale of assets would have on the book values and the classifications of assets.The auditors would also need to assess the amount and classification of liabilities, including any provision for staff termination payments and other closing-down expenses. In any way, if going concern is an issue it should be adequately reflected (disclosed) in the Financial Reports. The Auditor’s Report should also include an ‘emphasis of matter’ [ASA701. 09 & ASA570], clearly stating that there is a significant uncertainty regarding a going concern problem. ==== ========================= – 10 of 11 – Group Assignment – HBC614B Company Auditing REFERENCES: 1. 2.Australian Auditing and Assurance Handbook, 2007 Edition, CPA Australia Australian Government’s Financial Reporting Council 2005, Australian Government’s Financial Reporting Council, viewed 20 May 2008, http://www. frc. gov. au/about 3. Brief History 2008, International Auditing and Assurance Standards Board, IAS Plus, Deloitte, viewed 18 May 2008, http://www. iasplus. com/ifac/iaasb. htm 4. Chris Pearce, Parliamentary Secretary to the Treasury, 22 November 2004, â€Å"The future of governance regulation in Australia, Address to the 21st National Conference of Chartered Secretaries Australia†, viewed 19 May 2008, http://www. reasurer. gov. au/DisplayDocs. aspx? doc=speeches/2004/001. htm=005=cjp=20 04=1 5. Gay & Simnett, 2007, ‘Chapter 6 Planning, Knowledge of the Business and Evaluating Business Risk’, Auditing and Assurance Serv ices in Australia, revised edn 3, McGraw-Hill Australia Pty Ltd. 6. International Auditing and Assurance Standards Board 2008, IFAC, viewed 18 May 2008, http://www. ifac. org/IAASB/ 7. James M. Sylph, January 14, 2005, â€Å"Global Convergence – Near or Far? †, American Accounting Association Auditing Section 2005 Mid Year Conference