The Euro and Its Potential for essays

The Euro and Its Potential for papers The Euro and Its Potential for Harmfully Affecting Britain Incredible Britain, a main nation on the planet since the mechanical transformation is probably going to take out a significant boundary among itself and the arrangement of an European state in the following quite a long while. The presentation of another money, the Euro, and the loss of their own, the pound, could occur as ahead of schedule as the finish of this current year. To comprehend why Britain faces the chance of changing monetary standards toward the start of the twenty-first century and why this would be an error, you should initially comprehend the historical backdrop of the European Union. The European Union is an Organization of European nations concerning exchange, guard and governmental issues that was made in 1993. Nonetheless, its foundations go back toward the Western European Union, or the WEU, a Union that was framed in 1948 due to the Soviets. The WEU all the more explicitly was a consent to pool military assets. Extraordinary Britain was not among the six countries that marked this settlement. In 1957, a significant improvement happened, the WEU made the EEC or the European Economic Community. England didn't partake in the WEU in any case, or the EEC, and thought of an elective gathering for exchange, the European Free Trade Agreement in 1960. England before long acknowledged it had taken up with just the littler nations in the EFTA and applied for the EEC in 1961. They didn't pick up induction into the EEC until 1973, when new French President George Pompidou didn't bar their permission, as his antecedent De Gaulle had done. Somewhere in the range of 1961 an d 1973 the EEC converged with the WEU to frame the European Community. At the point when Britain participated in 1973 they needed to acknowledged the provisions of the EEC as well as the WEU too. Englands hesitant inclusion with the EC and its further advancement the EU has kept on mirroring their longing with the expectation of complimentary exchange, not an European state. The Maastricht Treaty was marked in 1993. It officially made the European Union by doin... <!

Twentieth Century History of South Africa Essay -- African History

The twentieth century history of South Africa contains numerous battles and impediments as its kin moved in the direction of making an increasingly brought together nation. Current individuals have possessed South Africa for over 100,000 years and a lot of colonization has happened inside the most recent 300 years. During the late eighteenth century, 90 Dutchmen arrived on the Cape of Good Hope as a major aspect of the Dutch East India Company, speaking to the principal perpetual pilgrims of South Africa. In 1652, they were told to assemble a post and to begin developing harvests to help the boats going along the Eastern exchange course. Five brief years after the fact, around 250 white men involved the zone, carrying with them captives to help in developing more yields. Their farmland started to extend, and the local South Africans worry of growing Dutch colonization was turning into a reality. Migration was empowered in the nineteenth century, and the autonomous ranchers called â⠂¬Å"trekboers† began to grow their farmland toward the north and east. Slaves brought into South Africa by the white settlers made a blended race bunch known as â€Å"colored†, making a blend of race and culture seen today in South Africa. Local South Africans were losing ground to this extending Dutch settlement and their slaves (Southafrica.info, 2012, pg. 1). As per the U.S. State Department (2012), African ranchers known as the Boers relocated into South Africa in 1836. These pilgrims fled to Africa incompletely to get away from British standard and because of the ongoing cancelation of bondage in Britain. This made hardship and strife with the local South Africans, the most considerable being the Zulus. The pioneer of the Zulus, Shaka, ruled over the territory from 1787 to 1828. Under him, the Zulus had the option... ...racial political race. The residents of Africa are depending on South Africa's post-politically-sanctioned racial segregation governments to proceed with the pattern of renewal and compromise. References A Short History of South Africa - SouthAfrica.info. (n.d.). South Africa's legitimate portal - speculation, travel, nation data - SouthAfrica.info. Recovered April 19, 2012, from http://www.southafrica.info/about/history/history.htm History of South Africa. (n.d.). HistoryWorld - History and Timelines. Recovered April 19, 2012, from http://www.historyworld.net/wrldhis/PlainTextHistories.asp?groupid=588&HistoryID=aa62>rack=pthc Jost, K. (1994). Can South Africa make the change to a non-racial majority rules system?. South Africa's future (pp. 1-25). Washington, D.C.: CQ Press. South Africa. U.S. Division of State. Recovered April 19, 2012, from http://www.state.gov/r/dad/ei/bgn/2898.htm#political

5 Books to Watch For in February

5 Books to Watch For in February In some industries, not much awesome new stuff happens in winter. But not in books! February may be the coldest and snowiest month, but its abounding in awesome reading. Some of my favorites of the year so far are on this list and I cant choose who I love the most so Ill just list by release date. The Queen of the Night by Alexander Chee (Feb. 2, Houghton Mifflin Harcourt) I have spent a lot of time telling people how amazing this book is. I have an abundance of feelings. But the one thing that seems to turn heads every time is this:  The Queen of the Night is the first  Count of Monte Cristo readalike Ive ever found except I think I like it better and its full to the brim of women. Lilliet Berne is the greatest soprano diva of her time, but a mysterious book that contains her secret life story sends her on a quest to find which of the people in her past has betrayed her. Even if you do not consider yourself much of a historical fiction person (I certainly dont) you should check out this twisty-turny tale of an American-orphan-turned-French-opera-star which includes circuses, brothels, palaces, and so much more. The V-Word: True Stories About First-Time Sex, edited by Amber J. Keyser (Feb. 2, Beyond Words). Full disclosure: I am friends with a few of the essay writers in this collection. But honestly, Im glad I am, because otherwise I may not have heard about this amazing book. The narratives around losing your virginity tend to be pretty similar. It should be special, it should be with someone you love, it should be when youre ready. But thats not what really happens for everyone. And even when it does happen, sometimes it doesnt go according to plan.  The V-Word has real people sharing their stories and they cover the entire spectrum of sexual experiences. There are straight and bi and gay writers, there are cis and trans writers, there are people who planned and people who didnt. If you want to share a book with a teenager that will talk about sex openly and honestly (and comes with an incredible resource section), this is a must. The Ballad of Black Tom by Victor LaValle (Feb. 16, Tor) LaValle is one of those magical writers who can genre-jump with ease. I trust him with just about anything. I know his writing will always be interesting and fresh. In his new novella, LaValle takes on the controversial giant of horror, H. P. Lovecraft. LaValle is himself a Lovecraft fan, but the authors conspicuous racism has left a troubling legacy for the genre. Here, LaValle writes a riff on Lovecrafts story  The Horror at Red Hook but puts racial injustice at the center of the narrative. If youre a horror aficionado, this is a must-read. If youve been holding out on reading Lovecraft, you can enjoy this instead (I think its actually better than Lovecraft). Even if youre only a casual horror reader, this book is full of wonder and horror and pain and magic and I cannot recommend it enough. Version Control by Dexter Palmer  (Feb. 23, Pantheon) You know those books that have not only an amazing plot but such a smart view of the world and pop culture that you want to read every sentence aloud to someone, even if theres no one there? This is one of those books.  Moving back and forth through time in the near future (and alternate universes!)  Version Control looks at the declining marriage of Rebecca and Philip. Shes a classic at-sea millennial, hes a socially-challenged physicist. Philips lab is on the verge of a big discovery that sounds kind of like time travel. Rebecca is looking for meaning after tragedy. If you enjoyed books that challenge the classic narrative structure like  Fates Furies or books with satirical near-future settings like  Oryx Crake, you must get this book immediately. 13 Ways of Looking at a Fat Girl by Mona Awad (Feb  23, Penguin Books) More and more stories on body acceptance are showing up in books, but this book isnt really one of them. Lizzie is fat. She does not love herself. She does not love her body. She does not accept herself for who she is. Lizzie always wants to be thin, she always wants to be someone else, and Awad follows her through growing up, love, sex, work, and life as she tries to be that someone else. This is a book of interconnected stories (though the vast majority are centered on Lizzie) that show you not only how she looks at herself but how others look at her and how she looks at other fat girls. Its not an easy book to read, and you should not read it hoping for learning and growth and happy endings, but theres a lot of truth in Awads stories.

Hemingway’s, A Farewell to Arms Does The Film Do Justice...

A Farewell to Arms, published in 1929, is a classic short story written by Ernest Hemingway about the hardships and cruelties of love and war. In 1932, a film adaptation of the novel was developed by Director Frank Borzage and nonetheless the unquestionable originality of his photography as well as for his excellent directorial concepts; Borzage misses on many levels of Hemingway’s brilliant description and significant dialogue between the main character Lieutenant Frederic Henry and his fellow Italian officers. The film is voiced and positioned towards the eyes of Borzage rather than the story of Hemingway and the incidents are frequently noticeable throughout the film. But to be reasonable, the novel is a difficult task, considering that†¦show more content†¦Also in the film, a viewer is confused as to where the characters are in the film, and when Lieutenant Henry decides to escape from Italy to Switzerland the glimpse of him getting into a boat is not recollected within the novel as Henry goes to Milan to find Catherine so they can leave for Switzerland together. The confrontation between Catherine and Henry appears to gather up hastily within the film and whenever Catherine and Frederic begin to acknowledge their love for one another, the melodrama comes forth and the story becomes intolerably sentimental. To me, it seemed as if the director feared he could not get in all that we wanted into the film and as a result, missed several of incidents of Hemingway’s novel. Also to exasperate this point, Borzage ordered that an alternate, upbeat finale be added with a sensible happier ending, worried that audiences would dislike the dark ending that is in the novel. The movie ends with the conclusion of the war (in the novel, war is still happening) and Frederic carrying Catherine’s body to the window while he declares, â€Å"Peace, Peace!† on the other hand, the book ends with the quote, â€Å"After a while I went out a nd left the hospital and walked back to the hotel in the rain,† ending the book in a more dark and unresolved manner. This portrays Borzage as overdramatic, for example, as Catherine lie dying in the hospital, Frederic cries, â€Å"You cant die. Youre too brave to die.† This lineShow MoreRelatedThe Characteristics of Hemingways Works2503 Words   |  11 PagesThe Characteristics of Hemingway’s Works Ernest Hemingway, who was awarded the Pulitzer Prize in 1953 and the Nobel Prize of Literature in 1954, occupies an outstanding position in the American literature. He is regarded as one of the most influential writers of the twentieth century. Hemingway is famous for his distinct writing style and his â€Å"Code Hero.† In addition, his many great works are based on his experiences of war. Hemingway’s writing style is arguably the most distinctive characteristicRead MoreStudy Guide Literary Terms7657 Words   |  31 Pageselement in a proposition, as â€Å"Caesar conquered Gaul,† in â€Å"If Caesar conquered Gaul, he was a great general.† 8. Anthropomorphism: Where animals or inanimate objects are portrayed in a story as people, such as by walking, talking, or being given arms, legs, facial features, human locomotion or other anthropoid form. (This technique is often incorrectly called personification.)The King and Queen of Hearts and their playing-card courtiers comprise only one example of Carroll’s extensive use of anthropomorphism

Legal Aspects of Health Care Administration Free Essays

In the practice of Health Care Administration, there is an organizational hierarchy that is followed. This organizational hierarchy dictates the way duties and responsibilities are spread out over the vast number of job descriptions available at the healthcare center. Since these duties and responsibilities are given to specific healthcare providers and professionals, it is important that they all understand what the scope of their practice covers. We will write a custom essay sample on Legal Aspects of Health Care Administration or any similar topic only for you Order Now Scope of practice, as defined by Joyce Mitchell and Lee Haroun in their textbook Introduction to Healthcare refers to a healthcare professional â€Å"understanding exactly what one is legally allowed to do in one’s profession.† Scope of practice defines the parameters by which a healthcare professional can perform certain procedures, actions, and details. Such duties are usually limited by the medical education and training that one receives both in the classroom and clinical experience. As such, the medical professional is expected to display a certain amount of competency as certified by the local state regulation exams and certifications. The Healthcare Professions Council also defines scope of practice in terms of a statement of tasks.   â€Å"Scope of practice statements describe in general terms what a profession does and how it does it. On the other hand, reserved acts, defined as those â€Å"tasks and services involving a significant risk of harm,† need to be restricted, and may only be performed by professions to whom they are, on a non-exclusive basis, assigned, and so long as those performing them are acting within the scope of practice of their profession.† As such, the scope of practice can vary from state to state although the general essence of the law remains constant in order for the public to understand the governing regulations pertaining to scope of practice. Due to the gravity of the responsibility attached to each medical practitioner’s position in the organization, it is very important for organizations and healthcare managers to specifically define and develop the responsibilities of each person who is a member of the medical staff. Each member must know exactly what duties, responsibilities, and functions are expected of him and one must never over step those boundaries. It is highly important for each medical professional’s role to be defined and delegated to the right medical professional because of each function spells the difference between life and death for the client. Therefore, the healthcare administrator or Nurse Manager must, according to Helen A. Schaag, MSN, MA, RN, author of the paper on The Role of the Nurse Manager in Maintaining Quality and Managing Risk: (1) hold other RN team members accountable for appropriate delegation, and (2) hold team members accountable for the implementation of their delegated actions, provide the appropriate feedback to team members. The healthcare administrators assume all responsibility for tasks delegated to team members. Each team member must be allowed to perform his or her outlined task at any given opportunity, but within supervision of the healthcare administrator. Once the scope of a medical practitioner’s practice is violated in any way, the said healthcare professional is liable for his actions. Let us not forget that the main responsibility of a healthcare professional is to â€Å"Do no harm†. This is why a healthcare professional must only function within the boundaries set by his scope of practice. The ultimate result of the act of overstepping the boundaries of one’s scope of responsibilities becomes legal in some instances. Negligence is a case that stems from an incorrectly executed action, even if under supervision, by a person who is not legally allowed to perform such methods. Healthcare professionals train for years before being given a license to perform any procedures. Therefore, they are held in higher regard than someone who has not completed the same level of training is. This act of negligence is commonly termed within the medical field as Malpractice. This implies a failure on the part of the medical professional to perform his duties within a certain mandated skill as displayed by persons of his training status. This usually results in injury, loss, or damage to the patient and his relatives. In any organization, the employers carry command responsibility for the actions of their employees. In the medical field, this is termed as Respondent Superior. What this means according to Mitchell and Haroun, as excerpted from the book, Introduction to Healthcare is that, † (1) A physician could be held liable for the consequences of a medical assistant administering the wrong medication, and (2) A patient suffering injuries from a fall caused by incompetence of a physical therapist assistant could be awarded damages (money to compensate for injury or loss). The supervising therapist could be financially responsible. â€Å" Therefore, the scope of practice of a healthcare professional is non-transferable due to the various life threatening and legal implications that may arise from such actions. Work Cited Mitchell, Joyce and Haroun, Lee. 2005. Introduction to Healthcare. Singapore. Thomson-Delmar Schaag, Helen A. 2001. The Role of the Nurse Manager in Maintaining Quality and Managing Risk. ANA Nurse Risking Management Services. Retrieved March 17, 2007 from http://nursingworld.org/mods/archive/mod311/cerm204.htm Scope of Practice Review. Part I – Volume 1. July 21, 2005. Health Professions Council. Retrieved March 18, 2007 from http://www.healthservices.gov.bc.ca/leg/hpc/review/part-i/scope-review.html How to cite Legal Aspects of Health Care Administration, Essay examples

The Dangers of Texting While Driving Essay Example For Students

The Dangers of Texting While Driving Essay Texting while driving is a widespread epidemic in the United States that has unfavorable effects on our society.â€Å"Driving while texting is the standard wording used for traffic violations† (Bernstein). It causes many people to be distracted which can lead to accidents. â€Å"Eighty-nine percent of people own a cell phone† (Gardner). That is a plethora of people that are at risk of texting while driving. Also, texting has increased by ten times in three years(Bernstein). â€Å"The risk of a crash for those who are texting is twenty-three point two times greater than those who are not† (Gardner).Driving drunk only makes a person seven times more likely to be in a crash (Bernstein). This means texting while driving is three times more dangerous than driving intoxicated. One in five drivers admits to texting while driving(Gardner). This shows that that texting while driving is a widespread epidemic. When a survey asked teenagers whether they text and drive, "seventy five percent of teens admitted to texting while driving† (7).Distracted driving causes seventy-eight percent of car crashes(Bernstein). â€Å"No distraction causes as high of a risk of an accident as texting while driving† (Gardner). Also with these statistics, it is not hard to understand why accidents in teenagers that are driving have risen. The Bluetooth capability in cars gives a driver a hands-free way to talk on the phone, but is still not completely safe (8). Also, only 1 out of 3 US cars sold in 2009 had this feature. New systems are being developed that will use Bluetooth as well a global positioning technology to allow parents to monitor cell phone use and texting while driving (10). We will write a custom essay on The Dangers of Texting While Driving specifically for you for only $16.38 $13.9/page Order now The physical effects of people texting while driving that is involved in a crash can be deadly. Broken bones, bruises, cuts and head trauma can be possibilities when involved in a car crash from texting. Head-on crashes are more likely when people are texting because the car can easily move over into the other lane while a person has their head down. â€Å"Madison said,’ I looked down to text, then I looked up and I was off the road.’† (9). Head-on crashes can increase the severity of injuries because of the impact.Texting while driving increases the frequency of accidents and the severity of injuries(Gardner). Having one hand off the wheel can also make it difficult to control the vehicle. Another source stated texting while driving requires at least one hand to be off the wheel (Gardner). â€Å" A young boy also said, ‘My dad drives like he’s drunk, his phone is just sitting right in front of his face and he puts his knees on the bottom of the ste ering wheel and tries to text’† (Gardner). In this case the person did not have any hands on the wheel; the man is using his knees to drive. Young drivers are still learning the basics of driving. They do not have experience behind the wheel and do not know how to react to different driving situations because of lack of experience. These drivers do not need extra risks for causing accidents. Additionally, a driving simulator, which is a small machine, can show teenagers what it is like to text and drive without injury.It also serves to educate the students on the dangers of texting while driving. â€Å"A local policeman said,’We are trying to give people the opportunity to realize the risks without having to go to the hospital’† (7).All driving teenagers should have the chance to experience the driving simulator. It may prevent a false sense of confidence in teenagers that think they are capable of driving and texting without causing an accident. ATT also showed a powerful documentary at the simulator seminar called The Last Text(7). This shows that even large companies realize the magnitude of the pr oblem at hand. Having a phone company who provides cell phones to teenagers to show this to teenagers is a step in the right direction. Many phone companies are creating auto reply messages to alert someone that a person is driving (7). Finally, â€Å"ATT’s slogan is ‘it can wait’ and the motto is ‘No text is worth dying for’† (7). .u6f17c7ba2c3d485bd90d752f3012f9a1 , .u6f17c7ba2c3d485bd90d752f3012f9a1 .postImageUrl , .u6f17c7ba2c3d485bd90d752f3012f9a1 .centered-text-area { min-height: 80px; position: relative; } .u6f17c7ba2c3d485bd90d752f3012f9a1 , .u6f17c7ba2c3d485bd90d752f3012f9a1:hover , .u6f17c7ba2c3d485bd90d752f3012f9a1:visited , .u6f17c7ba2c3d485bd90d752f3012f9a1:active { border:0!important; } .u6f17c7ba2c3d485bd90d752f3012f9a1 .clearfix:after { content: ""; display: table; clear: both; } .u6f17c7ba2c3d485bd90d752f3012f9a1 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u6f17c7ba2c3d485bd90d752f3012f9a1:active , .u6f17c7ba2c3d485bd90d752f3012f9a1:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u6f17c7ba2c3d485bd90d752f3012f9a1 .centered-text-area { width: 100%; position: relative ; } .u6f17c7ba2c3d485bd90d752f3012f9a1 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u6f17c7ba2c3d485bd90d752f3012f9a1 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u6f17c7ba2c3d485bd90d752f3012f9a1 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u6f17c7ba2c3d485bd90d752f3012f9a1:hover .ctaButton { background-color: #34495E!important; } .u6f17c7ba2c3d485bd90d752f3012f9a1 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u6f17c7ba2c3d485bd90d752f3012f9a1 .u6f17c7ba2c3d485bd90d752f3012f9a1-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u6f17c7ba2c3d485bd90d752f3012f9a1:after { content: ""; display: block; clear: both; } READ: Cellphones Is An Expert At Distracted Driving EssayThe mental effects of people texting can also be dangerous as well. When a person is trying to text and drive, it causes a reduction of their driving ability. Texting while driving causes an overload of information on a person’s visual, cognitive, and manual brain functions(8). This means that a person’s brain becomes very over encumbered with information that can make seemingly easy tasks become much more difficult.Also, texting while driving causes impaired visual scanning, impaired ability to react appropriately, and impaired situation awareness(8). Impaired visual scanning simply means a person may not se e someone pulling out or braking if they are texting while driving. An inexperienced driver should always have their eyes on the road so they can be fully aware of what is happening around them. Every time a teen gets behind the wheel, they need to be alert, and proactive in preventing accidents. Teens should not only be able to see what is in their lane, but be aware of the traffic coming toward them. Next, impaired ability to react appropriately means a person may not react to a changing traffic light and cause an accident. Many instances can arise that may cause the driver to react appropriately in a timely fashion. It could be another car, a pedestrian or even an animal crossing the road. Lastly, impaired situation awareness may influence a person to make a wrong decision such as running a stop sign. Texting and driving makes a person need more time to react to different circumstances that could happen while driving. To send a text when traveling 55 miles per hour, a car can travel one hundred yards, the length of a football field, before the person will look up (9). This is a very dangerous habit that is proved by the football field statistic. â€Å"Also as Partridge said, ‘Put it down and drive the vehicle. It only takes a second to takes someone’s life’† (Czebiniak). This is a breathtaking statement. Another example is an average text takes about six seconds to send; four point six of the seconds will be spent without looking at the road(Bernstein). This shows that even if a person thinks they are a skilled driver, they cannot drive without seeing the road. â€Å" As Dr. Geoffrey Steinberg said, ’DWT is like driving blindfolded’† (9). This shows that a person has very little control over their car while texting and driving.According to the researchers, parents are a frequent recipient of these texts, which often share where and what the teen is doing. It’s important for parents to know where their children are and what they are doing but they need to make sure they are texting them before they start the car to drive. (8) Finally, the most important and life-changing effects are the economic effects. Many different states are placing fines on texting now; this has changed in the past ten years. The laws may need to become stricter for teenagers to take the penalties more seriously. â€Å"Many states still only charge a fine for causing a death while texting and driving† (9). This shows laws are still not nearly as strict as they should be.â€Å"If a person crashes their car while texting, it can increase the severity of damage because head on crashes are more likely and the person driving will have to pay for damage to both cars as well as the medical expenses from the injuries† (Gardner). Charges are being brought to drivers that are texting while driving. It can be a loss of their driver’s license and repeated offences can bring about more severe punishment. Also, if there is a death involved during the crash, homicide charges can be brought up on the person and it may consist o f jail time and court costs.Eighteen states and the District of Columbia have passed laws banning texting while driving. Nine states prohibit teenagers from texting while driving (5). Senator Charles Schumer of New York introduced legislation that withhold twenty-five percent of federal highway funding if a state does not put into effect some type of texting ban (5). .u1f1b4b35abd460034d05b86ab2f95481 , .u1f1b4b35abd460034d05b86ab2f95481 .postImageUrl , .u1f1b4b35abd460034d05b86ab2f95481 .centered-text-area { min-height: 80px; position: relative; } .u1f1b4b35abd460034d05b86ab2f95481 , .u1f1b4b35abd460034d05b86ab2f95481:hover , .u1f1b4b35abd460034d05b86ab2f95481:visited , .u1f1b4b35abd460034d05b86ab2f95481:active { border:0!important; } .u1f1b4b35abd460034d05b86ab2f95481 .clearfix:after { content: ""; display: table; clear: both; } .u1f1b4b35abd460034d05b86ab2f95481 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u1f1b4b35abd460034d05b86ab2f95481:active , .u1f1b4b35abd460034d05b86ab2f95481:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u1f1b4b35abd460034d05b86ab2f95481 .centered-text-area { width: 100%; position: relative ; } .u1f1b4b35abd460034d05b86ab2f95481 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u1f1b4b35abd460034d05b86ab2f95481 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u1f1b4b35abd460034d05b86ab2f95481 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u1f1b4b35abd460034d05b86ab2f95481:hover .ctaButton { background-color: #34495E!important; } .u1f1b4b35abd460034d05b86ab2f95481 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u1f1b4b35abd460034d05b86ab2f95481 .u1f1b4b35abd460034d05b86ab2f95481-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u1f1b4b35abd460034d05b86ab2f95481:after { content: ""; display: block; clear: both; } READ: Distracted Driving On The Rise Essayâ€Å"The Chief of Oxford Police Partridge described how a man reacted after hitting a pedestrian, ‘He realized he was texting while driving, dropped his phone, and took off’†. The man that was hit, Suddarth, died on impact. The man who hit Suddarth may face homicide charges. â€Å"Partridge, the policeman who was on the case stated, ‘I certainly hope this is a wake-up call, especially to anybody who decides to text and drive’† (Czebiniak). Another case was Reggie Shaw. As the source stated, â€Å"Shaw wrecked his car while texting and killed two people† (9). Now, Shaw travels the world educ ating people on the dangers of texting while driving. â€Å"Reggie only spent thirty days in jail, today he would spend fifteen years in jail† (9). This shows that restrictions used to be too lackadaisical, but now penalties are starting to become more strict and enforced. â€Å"’Texting drivers are easy to spot. Like drunken drivers, theyre the ones going too slow or too fast, or weaving’, says Gregory Massak, ‘the police chief of Shirley, Mass. Theyre concentrating more on than on driving.’†(5) It is easy to see why teens would text and drive because it is the way they communicate with each other. One source stated, â€Å"40% of teens have ridden with someone using a phone† (Genachowski). However, the negative effects brought on by texting and driving outweigh the benefits of being able to communicate while a person is driving. â€Å"In the last year, there have been 100,000 crashes which involved texting while driving†(Genachowski). All of those wrecks were preventable, because they were caused by someone not following the rules. One in six fatal crashes are caused by distracted driving(9).The physical, mental, and economic effects that texting and driving can cause can be detrimental to all that are involved. One source said,† Texting while driving is the most death provoking action to do while driving† (Bernstein). This statement shows that texting while driving is not a problem people should laugh about; this is a serious and even life-threaten ing problem. Teenagers need to realize, through parent and peer education, that the responsibility of driving a vehicle is extremely important. It should be taken seriously at all times and the main focus while driving should be keeping the car on the road. Texting can cause a teenager their own life as well as the lives of others. Teenagers need to lead by example and refuse to text and drive. The motto parents should teach each teenager should have is â€Å"On the road, off the phone† (Genachowski). Teenagers need to realize whatever they need to say or what someone else needs to tell them can wait until they park the car and can look at their phone. Works Cited Bernstein, Racheal. â€Å"Text Messaging Laws and the Effects of Texting While Driving.† Vanderbuilt University HealthPsychology. October 2009. Web.1 April 2014. http://healthpsych.psy.vanderbuilt.edu/2009/TextingDriving.htm. Czebiniak,Madasyn. â€Å"Oxford Police Make Arrest in Fatal Hit-and-Run.† The Anniston Star. 26 March 2014: Print. Gardner, Lisa A. â€Å"Wat 2 Do Abt Txt’n and Drv’n (Aka: What to do About the Problem of Texting While Driving?) (Cover Story).† CPCU Ejournal 63.11 (2010): 1. Web. Genachowski, Julius. â€Å" The Dangers of Texting While Driving.† Federal Communication Commision Web. 1 April 2014. http://www.fcc.gov/guides/texting-and-driving.

How the Drinking Bird Science Toy Works

How the Drinking Bird Science Toy Works The drinking bird or sippy bird is a popular science toy that features a glass bird that repeatedly dips its beak into ​the water. Heres the explanation for how this science toy works. What Is a Drinking Bird? Depending on where you live, you may see this toy called a drinking bird, sipping bird, sippy bird, dippy bird or insatiable birdie. The earliest version of the device appears to have produced in China circa 1910-1930. All versions of the toy are based on a heat engine in order to function. Evaporation of a liquid from the birds beak lowers the temperature of the head of the toy. The change in temperature creates a pressure differential inside the body of the bird, which causes it to perform mechanical work (dip its head). A bird that dips its head into water will keep dipping or bobbing as long as water is present. In fact, the bird works as long as its beak is damp, so the toy continues to function for a span of time even if it is removed from the water. Is the drinking bird a perpetual motion machine? Sometimes the drinking bird is called a perpetual motion machine, but there is no such thing as perpetual motion, which would violate the laws of thermodynamics. The bird only works as long as water is evaporating from its beak, producing an energy change in the system. What Is Inside a Drinking Bird? The bird consists of two glass bulbs (head and body) that are connected by a glass tube (neck). The tube extends into the bottom bulb almost to its base, but the tube does not extend into the top bulb. The fluid in the bird usually is colored dichloromethane (methylene chloride), although older versions of the device may contain trichloromonofluoromethane (not used in modern birds because it is a CFC). When the drinking bird is manufactured the air inside the bulb is removed so that the body will fill with fluid vapor. The head bulb has a beak that is covered with felt or a similar material. The felt is important for the functioning of the device. Decorative items, such as eyes, feathers or a hat may be added to the bird. The bird is set to pivot on an adjustable crosspiece fixed to the neck tube. Educational Value The drinking bird is used to illustrate many principles in chemistry and physics: boiling and condensation [dichloromethane has a low boiling point of 39.6 Â °C (103.28 Â °F)]combined gas law (​the proportional relationship between the pressure and temperature of a gas in a constant volume)ideal gas law (​the proportional relationship between the number of particles of a gas and the pressure in a constant volume)torquethe center of masscapillary action (wicking of water into the felt)wet-bulb temperature (temperature difference between head and body bulbs depends on the relative humidity of the air)the Maxwell-Boltzmann distributionheat of vaporization/heat of condensationfunctioning of a heat engine Safety The sealed drinking bird is perfectly safe, but the fluid inside the toy is not non-toxic. Older birds were filled with a flammable fluid. The dichloromethane in the modern version is not flammable, but if the bird breaks, it is best to avoid the liquid. Contact with dichloromethane can cause skin irritation. Inhalation or ingestion should be avoided because the chemical is a mutagen, teratogen and possibly a carcinogen. The vapor quickly evaporates and disperses, so the best way to deal with a broken toy is to ventilate the area and allow the fluid to disperse.

Free sample - Music. translation missing

Music. MusicOutline I. Introduction The term Haram implies â€Å"an act which is prohibited.† II. What are some of the reasons that some Muslims consider music to be Haram? There are a number of reasons which explain why some Muslims consider music to be Haram.    Introduction The term Haram implies â€Å"an act which is prohibited.† This is in accordance with the Islamic religion. The followers of this religion (the Muslims) consider the act of listening to any kind of music for instance, Soul, Religious, or even Rhythm and Blue to be an offense. Also, according to them, Islamic religion prohibits whichever form of singing, and usage of musical gadget(s) during this process. These acts according to this religion are enough reasons for disgusting our hearts. They are also responsible for waning it (the heart) (Miller and Shahriari 10). What are some of the reasons that some Muslims consider music to be Haram? There are a number of reasons which explain why some Muslims consider music to be Haram. One, in the holy book of Islam (the Koran), it is written that â€Å"any person who procures/buys redundant talks with the sole-purpose of giving fellow human being(s) the wrong impression regarding what God has commanded via ridicule shall severely be punished.† Scores of Islamic studies academicians across the globe have interpreted the expression ‘redundant or idle talk’. To them, this expression implies ‘chanting/singing’ (Hamditabligh). Two, in one occasion, Prophet Mohammed said that â€Å"some Muslims deemed a number of societal vices to be legitimate.† These include adultery, and consumption of alcoholic beverages. Others are donning of silk regalia and usage of musical gadgets during worship. He further stated that several followers of the religion shall stay out at the foothills of the ton/mountain from sun up to sun down waiting for the arrival of the marshals/shepherds. They shall be compelled to do this so as to pose a number of queries. However, the marshals shall inform them to go back to their respective places of residences, and return to the foothills the following day. Mohammed noted that â€Å"God shall completely destroy these followers throughout the night. Furthermore, he (Allah or God) shall use his superpowers to permit the ton to descend on them thereby destroying them completely (Hamditabligh). Mohammed in addition noted that Allah shall perform miracles and change those followers who will not have been destroyed into certain wild and domestic animals. These include monkeys and pigs. The transformed individuals shall stay in this form till renaissance. Many Muslim leaders and Islamic studies specialists have interpreted these remarks. They have suggested that Mohammed considered usage of musical gadgets to be illegitimate, and therefore no Muslim should attempt to do so. One of the specialists is Ibn Al-Qayyim. He authored a book which is known as ‘Ighathat Al-Lahfan.’ In this book, he argues that â€Å"Mohammed banned these vices, but mankind didn’t heed to this prohibition, and continues to perceive them (the vices) as legitimate† (Hamditabligh). Three, during his lifetime, Prophet Mohammed was asked by one of his follower â€Å"why he had stated that those individuals who worshipped, and offered sacrifices to God including those who believe that he (Mohammed) is Gods’ herald, and those who follow all the other Islamic teachings and laws shall be changed into animals.† The Prophet (Mohammed) answered him that this â€Å"is owing to their utilization of musical gadgets during worship.† Four, it is written in the holy book of Islam that God censured the worship of ‘Kuffar’s’ at a place called ‘Kaa’bah’. This implies that Allah, censured/criticized those Muslims who revered him at this place since they practiced ‘Muka'an’. Furthermore, they practiced ‘Tasdiyah’. In accordance with well known Islamic studies scholars, the term ‘Muka'an’ implies shrilling or whistling. The term ‘Tasdiyah’ on the other hand implies applauding/clapping of hands during singing. Five, it has well been documented by well known Islamic religion experts that the act of listening to any kind of music is a significant contributor to the reinforcement of the Devilish customs, and therefore, qualifies to be Haram. Also, they have argued that there is no single occasion in which the Messenger of God (Mohammed) in his lifetime together with his cohorts assembled so as to sing. In this regard, the academicians conclude that â€Å"no Muslim should partake in any form of singing.† Six, some Muslims argue that this act (of listening to music) over the radio and more has a higher likelihood of making the sentiments/emotions of the listener to turn out to be less zealous once he or she hears Islamic teachings. Scores of the followers of this religion also argue that musical gadgets/instruments belong to the devil.   Due to this reason, any person who pays attention to them (the musical instruments) shall thereafter boogie/dance very much. This person will on a prayer session pray rapidly. He-or she shall in addition pray while sitting as opposed to kneeling (Scott 23). Seven, Islamic religion requires every Muslim to declaim/recite the holy book during worship. However, according to well known academicians, any person who listens to music shall suffer from a number of mental disorders which will not allow him-or her to declaim it in the correct way. This individual will not fancy paying special attention to the holy book. He-or she cannot understand facts written in it (the Koran) during recitation. Secondly, the scholars have argued that the music listener cannot have any palate/flavor for it. Therefore, this person shan’t have adoration for the Koran. As a result, he or she will not derive gratification while studying it (the holy book). Eight, according to some Muslims, it is well written in the book of Ayah (Chapter forty three (43), and verse thirty six) that â€Å"any Muslim who commits sin will be made the Devils’ comrade by God.† Owing to the fact that most Muslims consider music to be Haram, then any person who listens to it shall be made the Devils’ comrade (Hamditabligh). Nine, some Imams have argued that the devil utilizes a number of tactics so as to ensnare those Muslims whose faith in Allah (God) is extremely low. Among them (the tactics) are clapping of hands during singing, and whistling.   These persons usually fail to follow Islamic teachings to the later owing to two main attributes. One of them is the lack of acumen. The second one is inadequate seriousness. Due to these attributes, most of these persons utilize musical gadgets. Also, they listen to music which is considered to be Haram. According to them, such persons engage in sinful acts. Moreover, they refuse to comply with laws that have been set out by our creator (Allah). These Imams have reiterated that the act of listening to music is similar to engaging in irresponsible sexual behaviors. These include incest, lesbianism, and sodomy. Others are infidelity and bestiality. Ten, some Imams have stated that Music is similar to Allah’s enemy (the devil). Also, they regard music to be a contributor of sour relationship between a person who listens to it, and our creator (Allah). They have squabbled/argued that Allah’s enemy has made those individuals whose allegiance to Allah is low to fall in love with chanting-or singing. He has also furnished them with misleading facts as a result of which they (music listeners) end up utilizing them as proof for the pleasure derived during singing. To them, all music listeners shall with time start following Allah’s enemy teachings. Due to this, they will cease reading the Koran so as to concentrate on these teachings (Devil’s teachings). They have squabbled that those people who have reached this stage normally rest in a cool place or inside the house, switch on the radio or the television, and permit their souls to pay attention to music. As a consequence, the devil in the form of music will make their souls to be extremely excited. Furthermore, he will make them to boogie/dance similar to a prostitute, or a male homosexual. Eleven, some of them have suggested that the act of listening to music makes the listener to appear as if he-or she has consumed an alcoholic beverage. This makes the listener’s soul to be split into debris. Also, it makes him-or her to craft an assortment of jokes regarding the Islamic religion. Music is also believed to be palatable to them as compared to the Islamic teachings. Muslims believe that if an individual listens to these teachings as opposed to music, then he or she shall not be punished by Allah. Twelve, Islamic religion considers music to be Allah’s enemy holy book. Most Imams across the globe have constantly reiterated that all those individuals who pay special attention to music do vend the good things offered to them by God to his enemy.   It is similar to a trader who buys a product at a certain price, and sells it at a loss. Therefore, it is needless for a person to listen to music or sing since he or she is likely to encounter immense losses. However, a person will derive the greatest delight when he or she recites the Koran (Miller and Shahriari 24). Thirteen, there is a Muslim Sheikh who was requested to make a comment regarding music. His name is Abdulaziz Bin Baz. The Muslim cleric argued that he only listens to music to derive gratification from it. As far as wedding ceremonies are concerned, Abdulaziz clarified that singers should only make use of Tambourine during singing. He stressed that this instrument should specifically be played by female adults. Fourteen, some Muslims argue it is a type of a game meant only to create fun. Due to this reason, they squabble that it does not contribute to the sacred growth of the listener and, thus inconsequential. Finally, some Muslims have stated that a lonesome person who is listening to any kind of music turns out to be more lonesome. On the other hand, a millionaire or a billionaire will feel extremely elated when listening to music. This means that the act of listening to music escalates the sadness in a sad individual. It also makes a glad person happier (Islam Newsroom).

Case Study on Land Law Example | Topics and Well Written Essays - 2500 words

On Land Law - Case Study Example It is stated, in this case, that the property is registered; therefore, the relevant legislation is the LRA, although the original concept of overriding interests was established in the Land Registration Act 1925. Under the 1925 Act, certain overriding interests would only continue until the point at which the land is registered. As Shambles has now been registered, the rules relating to third party interests contained in the LRA must be referred to. The first issue to be considered by Lance is that of Porter's ex- partner, Rina, who has been living in the property for a period of at least five years. On the assumption that Shambles became registered to Porter, after 1st October, 2003 and where the LRA is in force, then the rights attached to Rina will be in accordance with the LRA. The overriding interest of actual occupation existed under the 1925 Act in s70(1)(g). Whilst this old right still exists, it is now subject to the new law as contained in the LRA. Essentially, the overriding interest and the right of a third party in actual occupation will exist where there is actual occupation, at the relevant time, by the owner. This is important, in this case, due to the fact that there may be some debate as to whether or not Rina is, in fact, an actual owner, i.e. legally or beneficially entitled to the property. As Rina is an estranged partner of Porter, Rina may have a valid argument that she has an equitable entitlement to at least part of the property. Recent case law has suggested that, where both parties have contributed in some way to the property, even if it is registered in only one person's name, the court will determine the shares of the property to be held by each party, based on the course of dealings between them1. With this in mind, it would be necessary to consider the relationship between Rina and Porter and whether she could legitimately claim an equitable interest in the property (Abbey & Richards, 2007). On the assumption that Rina can show an equitable interest, she would potentially be able to rely on the actual occupation interest as stated in Schedule 3, Para 2 of the LRA. This right would exist, provided it was not an interest under the Settled Land Act 1925, it was not a deliberate failure to disclose the right and the occupation would have been obvious on a reasonably careful inspection of the land in question at the time of the disposition. Under the provisions in the LRA, there is no precise definition of actual occupation; however, case law previously heard under the 1925 Act is thought to be current and relevant under the LRA2. Under the LRA, Rina will only forfeit the overriding status of her interest, if she would have been reasonably expected to declare her right to Lance. As Lance undertook his own conveyancing, it is unlikely that sufficiently detailed questioning was undertaken in relation to any adults in actual occupation. Moreover, in the absence of such questioning, it is therefore highly likely that Rina will not have sacrificed her overriding status, based on failure to disclose reasonably. Furthermore, as Rina lived in the main property and has done so for 5 years, her presences and actual occupation would be reasonably noticeable to anyone who had made an inspection of the property. The facts suggest that Lance did not actually inspect the property, at all, due to his location in London and had he made a reasonable inspection, he would have been aware of Rina's occupation, prior to

Health care providers Assignment Example | Topics and Well Written Essays - 1000 words

Health care providers - Assignment Example The paper tells that the basic principle that governs the objectives of health care providers is the duty and responsibility to promote people’s health. The idea is not only getting people to stay healthy, but also to maintain their good health over time. In the light of achieving this objective, health care professionals have had difficulties embracing change. This has been rooted in the line of services offered and the nature of their profession. To start with, the demand for health care is derived rather than direct. In this regard, heath care professionals have always differed in determining what combination yields maximum benefit for health care seekers. A unique consensus lacks among these professionals, thereby constituting the difficulties therein. Consensus about a given way of having things done is fundamental in determining need for change and the extent to which change is spread across the identified practitioners. Change is by great margin characterized by an adva ncement of a given status or level. Health related advancements take longer to materialize and create the desired impact in the specific medical field they are tailored to. This as a result of longer time lags of research and development in health sector. On the same note, health professionals practice a rather fixed profession where most ways of doing things require that a given system, mechanism or protocol be followed. Change is an expensive affair. The health sector is primarily financed by the government through the relevant ministries and agencies. Critical resources need to be put in place for effective realization of change. Innovativeness, creativity and inventions are key drivers of an intervention that is likely to bring about change. Health care professionals on their own cannot afford to undertake such interventions in the absence of adequate funds. On the same note, contemporary technology ought to be integrated in the process. This factor combination constitutes numer ous difficulties in the context of change for and by health professionals. What are some of the ethical issues posed by information technology? Information technology has been a great boost of the current health care systems in place. Technological advancements have facilitated and aided success into various medical interventions. However, the positives attributed to information technology are not without their negative side. Ethical issues have been raised in the light of using information technology. One of the ethical concerns posed by information technology is that confidentiality for health care givers and health care seekers. A lot of information about patients and health care professionals are stored in data bases run through information technology programs (Dewar, 2009). This information is likely to be available to a number of users, even those that it does not concern. The privacy of both parties aforementioned is therefore guaranteed because of the likelihood of access by one person after the other. Computer crimes have also had their impact on the provision of health care. Hacking has become quite common, and the motives behind such acts are ill. Misuses of information stored in computers have also been of ethical concerns to the sector. Both the health care professionals have used this information for personal or for collective gains at the expense of another party. Moral obligations and codes of conduct for both caregivers and patients have been violated, thus the emergence of ethical concerns in the health system, particularly in the application and use of information technology. At some point, social security has been challenged. What are some of the issues that were unique at Hermann Healthcare System? How did leadership deal with these issues? Healthcare provision is a practice that requires pulling up adequate resources and finances for effective and efficient

All and all another brick in the wall Essay -- Music, Pink Floyd

Pink Floyd’s album The Wall influenced a great change in the music industries from the 1980s to today within America. The album released on Nov. 30, 1979, the live concert preformed in 1980 through 1981, and the movie released in 1982 gave the foundation to the 1980’s American music scene to the present music scene. The album The Wall brought back a vibe of psychedelics from the 1960s but gave a twist of hard rock from transitioning electronics to guitars. The concert for The Wall was the first live show to adopt media effects, such as lighting, and props as a main part of a live performance which changed all rock stars’ performances forever. The concert helped to create the most popular genre of the 1980s, glam metal. Pink Floyd literally pushed the edge of what concerts were before with their spectacular visuals. Pink Floyd’s The Wall was a pioneer in producing promotional films for albums or songs with the movie. Making a movie for a album was a n ew idea of using media to sell one’s music and influenced a great change in what was important visual or lyrics. The album The Wall by Pink Floyd literally helped to create the 1980’s of America which in turn leads to creating today’s music industry of America. Generally in the Untied States a average teenager growing up in the mid 70’s through the 80’s was shown a span of different genres and cultural changes. Many teenagers were becoming in need of something new for the 1970s was a time of many experimental genres. When interviewing a man who grew up in the 1970s and 1980s, Pink Floyd was a very recognized band. When asked what his thoughts were on the album The Wall he explained how it was a new version of music that amazed him and all his friends. He states â€Å"This so ... ...iety. Pink Floyd movie help to inspire artist to explore different media to express songs. November 30, 1979 would surely be the greatest day or one of the most important in America for it changed and gave the idea to merge media with music. From this merge the idea of product placement and illegal downloading have changed the music business. The profit is now not found in recording but in concerts for musicians. Pink Floyd’s concert help create the typical idea of what a concert needs to keep the audience entertained. The album The Wall by Pink Floyd created the music culture of present day America. This album can be explained it one lyric â€Å"All and All just another Brick in the Wall† from the song â€Å"The Wall† by Pink Floyd. This literally explains this band, album, concert and movie was just another building block in the creation of Americas’ music industry. All and all another brick in the wall Essay -- Music, Pink Floyd Pink Floyd’s album The Wall influenced a great change in the music industries from the 1980s to today within America. The album released on Nov. 30, 1979, the live concert preformed in 1980 through 1981, and the movie released in 1982 gave the foundation to the 1980’s American music scene to the present music scene. The album The Wall brought back a vibe of psychedelics from the 1960s but gave a twist of hard rock from transitioning electronics to guitars. The concert for The Wall was the first live show to adopt media effects, such as lighting, and props as a main part of a live performance which changed all rock stars’ performances forever. The concert helped to create the most popular genre of the 1980s, glam metal. Pink Floyd literally pushed the edge of what concerts were before with their spectacular visuals. Pink Floyd’s The Wall was a pioneer in producing promotional films for albums or songs with the movie. Making a movie for a album was a n ew idea of using media to sell one’s music and influenced a great change in what was important visual or lyrics. The album The Wall by Pink Floyd literally helped to create the 1980’s of America which in turn leads to creating today’s music industry of America. Generally in the Untied States a average teenager growing up in the mid 70’s through the 80’s was shown a span of different genres and cultural changes. Many teenagers were becoming in need of something new for the 1970s was a time of many experimental genres. When interviewing a man who grew up in the 1970s and 1980s, Pink Floyd was a very recognized band. When asked what his thoughts were on the album The Wall he explained how it was a new version of music that amazed him and all his friends. He states â€Å"This so ... ...iety. Pink Floyd movie help to inspire artist to explore different media to express songs. November 30, 1979 would surely be the greatest day or one of the most important in America for it changed and gave the idea to merge media with music. From this merge the idea of product placement and illegal downloading have changed the music business. The profit is now not found in recording but in concerts for musicians. Pink Floyd’s concert help create the typical idea of what a concert needs to keep the audience entertained. The album The Wall by Pink Floyd created the music culture of present day America. This album can be explained it one lyric â€Å"All and All just another Brick in the Wall† from the song â€Å"The Wall† by Pink Floyd. This literally explains this band, album, concert and movie was just another building block in the creation of Americas’ music industry.

Beginning the Audit Report

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

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