A short story that is written by Sir Arthur Conan Doyle Essay Example for Free

A short fabrication that is written by Sir Arthur Conan Doyle EssayThis is a short story that is written by Sir Arthur Conan Doyle. At the time in which this short but very good story was written it was one of the first detective illustration story. This review of it will guide you through why it is a typical but very well written story. It includes the most famous detective in the world and is still a household name to this very day. The detectives name is Sherlock Holmes and has been written and read about for a number of decades. The main gear up of the story is a lady called Helen Stoner who is worried about her life and comes to Sherlock for help and advice.Holmes with his partner Doctor Watson investigates Helens sisters death and hopes to find out the precedent for this sinister crime. After looking and analysing the story it is evident that it has the right ingredients for a good detective fiction story. The ingredients that have been well placed into the story be a good opening. The opening starts with Sherlock waking up to his companion Watson and explaining that he is needed as a client is in deep worry. The some other essential ingredients are drama, suspense a heroine or a such as Holmes as the hero and Helen stoner as the heroine.Detail is important in every story and detective fiction is no exception. Without detail the endorser cannot properly understand what the situation the detective is in. Also the story has to have a good ending to it or maybe a twist like The Speckled Band does. The twist in this is totally unexpected as the sea wolf is the father. The most important ingredients to a story, which I think is essential to the reader, are characters with good and believable characteristics. Without this ingredient the story is simply not a story.The reader has almost to know the character and then when this is accomplished they read on knowing that the person will follow the description that they have been given by the author. A good example of this is Dr Roylett. The words that are used here(predicate) give a basic impression of him. violence of temper, ferocious quarrels with whoever might click his path, shut himself up in his house. From reading these statements the reader can imagine that this Roylett man will be any help with Holmes investigation. If they read on from here then they find out that he is not.

Treatment Programs for Criminals Essay Example for Free

Treatment Programs for Criminals EssayResearch indicates that helping and guiding individuals who ar regarded as criminals and abusers is a very hard task for an individual who is not well experienced due to an increase in aversion as a result of respective(a) reasons that allow in poverty, misuse of drugs, and fighting for power among others. Many societies move over come up with broadcasts that enable the support of criminals without harsh conditionality. Since the parliamentary procedure has developed a outgrowth concern over the criminal behavior which is ever increasing, the justice system is urged to provide a delinquent preventive measure that ordain be aimed at preventing the young from indulging in criminal activities. Due to growing concerns over the increased number of criminals, countries have formulated programs that will ensure that the criminals involved ar restored back to being good people in the society and in the process they have identified refilling and counseling programs as the best guidance to nature them. As a result such programs play a major role in ensuring that these individuals will afterwards change and make up reproductive members of the society (James and Richard, 2003).Rehabilitation normally involves the teaching and training the criminals who ar addicted to a particular behavior to stop the defective behavior and chastise to become acceptable members of the society. Therefore under this, the society is given the responsibility of attentioning these addicts or criminals by helping them to get hope through various programs that they will be educated thus helping them to heal their bodies and mind. The strengths associated with rehabilitation policies argon that the criminals will achieve through these Programs education, which allows the offenders the opportunity to re-enter into the society as a amenable and productive citizen.For example, the people who undergo rehabilitation programs are normally allowed to receive counseling and guidance. For example, a rehabilitation program may involve the offenders in doing participation work, such as cleaning the environment and activities that they think suits to the foundation of their interests. This will make them appreciate who they are and accept their presence and roles in the particular society (Gask and Usherwood, 2005).Strength for rehabilitating criminals is that there is always a collective supervision that is it will be able to provide an environment favorable enough to meet the particular needs of the criminals which will help them to join the society upstartly as responsible and respected persons. However, rehabilitation is prone to some weaknesses which hinder the process of difficult to help the offenders to be good and reliable people in the society. For example, the criminals or offenders subjected to rehabilitation programs feel isolated in the society and thus will not cooperate during the entire process. They view the mselves as rejected people in the society who are treated cruelly and unjustly.These aspects make them to feel unworthy in the society and hence after the rehabilitation programs they dont change but instead continue with bad behavior that they used to engage themselves in, hence they become more than hardened and thus becoming worse criminals. Also another weakness is lack of government support in supporting rehabilitation programs, for example laxity in funding the programs thus few criminals for instance the drug addicts and criminal offenders are subjected to such programs. (James and Richard, 2003)Counseling as a program is regarded as an essential tool in dealing with criminals who have been bear upon psychologically. This practice is usually used in helping this people to handle issues which are found to be causing factors of the psychological dis dresss. Occasionally, this practice requires skilled professionals who can deal with issues ranging from education, marriage, i ndividuals and family matters. To do this the counseling professionals are therefore required to have the sideline in their practices in order to understand the persons problems.The counselor should have good listening skills, empathy, and be genuine which will require the practitioner to tell the truth even if the subject matter is not that good to the criminal. Therefore one is required to bring out the truth in a way that the criminal will be able to handle and understand his situation the counselor should give unconditional positive regard and also should have concreteness in providing any entropy about the problem. (Pham-Kanter, 2001)In this case of criminal cases, we find that many counselors indulge in a number of activities that usually assist the crime victims to come back to their normal status. The following are the methods that are used by the experienced counselors in order to resolve such issues remediation relationship under this we find that a better relationship between the criminal and the counselor is established. The criminal is therefore required to build trust and safe on the counselor although sometimes it is argued that the victims finds it hard to build trust on the counselor thus they end up not giving full information about the causative factor of the crime.According to the counseling practices safety is considered as a leading factor to a safety therapeutic trauma work. In this case, the victim may be found to be having a number of characteristics that may hinder him from building trust and safety on the counselor. These factors may include personality temperament. We may also find that when the victim is found to have undergone a number of traumas, the chances of him or her building his trust on the counselor are always high (Eysenck and Hans, 1996).The other method used in counseling is the Dialectical Behavior Therapy which has an objective of dealing with individuals especially the criminals who are known to be suffering f rom the personality disorders. This therapy indicates that individuals are always found to be responding to the emotional stimulation not normally this may come up as a result of biological factors and also the way the victim was brought up. This therapy is usually carried out in two forms that is the weekly psychotherapist that involves the addressing issues that are said to have affected the individual during the week and also coming up with the best resolutions for such factors leading to the victims indulging in crimes. (Gask and Usherwood, 2005)The second form is the group therapy which is directed towards the handling of the interpersonal skills, the regulation of emotions and also enabling the individual to accept and also tolerate the disorder. The importance of the Dialectical Behavior Therapy is that it helps the criminals found to be suffering from the personality disorders to respond to such conditions positively and also bringing up a number of characteristics includin g that of self-esteem, having and looking for more goals in life and also learning of new methods of behaving.Cognitive way of therapy can also be used whereby it gives the criminal an opportunity to be optimistic and create reality in his prospects and thus diminution of depression. Cognitive therapy aid the dejected individual to be acquainted with life tribulations which are decisive and those that are of no importance which help him to come up with positive life objectives. Also problem solving therapy technique can be applied whereby the cause of depression is identified then it is solved to deflect further damage to the individual attacked. (James and Richard, 2003)Counseling plays a key role in treatment of psychological disorders and criminals with such disorders should be subjected to such programs in order to aid them to recover slowly from such attacks which may affect their lives. Counseling programs designed should be well formulated to address all the problems that th e patients with such disorders are facing in the society in order to avoid the repeat of the attacks. These counseling services should be made easier in terms of getting plan of attack to it for example building counseling centers in all parts of the country. The relevant authorities should also chip in and offer the counseling services for unacquainted(p) or at affordable rates to the members of the society. (Gask and Usherwood, 2005)Relapse prevention therapy can also be utilized to support the criminals to behave normally. It was originally designed as a maintenance program for replace victims. RPT entails treatment of addictive behaviors which is used as stand-alone program that in most cases is designed to teach individuals to try and maintain changes initiated in the treatment process (Pham-Kanter, 2001). Each person has an effective response system to cope with incidences of high risk situations but the problem is the moxie to do so (Pham-Kanter, 2001). Post-implementation survey on suitability of relapse prevention therapy has shown that relapse had decreased significantly as a result of the program.Pham-Kanter explains RPT strategies are categorized to three groups lifestyle modification, coping skills training and cognitive therapies. RPT strategies round up to both cognitive and behavioral techniques and approaches that provide victims of relapse with ways to reframe their habits once more and change processes in learning experiences with setbacks on how they can meet challenges of recovery (Lorimar, 1999). Life modifications strategies include exercise, spiritual practices, meditation among others.The professionals who are found to be winning care of the criminals should therefore provide education as a program for healing especially the school going children have to be taught on the repercussions of crime and also the use of drugs. It is a concern that crime is reverseing the lives of many people in the world in general. The criminals will th erefore be taught on the set up of indulging in crime and other practices like taking drugs because it is the drugs that influence them to engage in criminal activities such as gun crime (Gask and Usherwood, 2005).Drugs very affect the general mechanism of the human body. Sometimes individuals who have schooln drugs like marijuana, cannabis, cocaine among others, cannot even go to work. The brain is adversely affected that when children take them their growth is adversely affected. When they know the adverse effects of taking these drugs, they will not desire to carry out crime.Nobody will desire to destroy the lives of their brothers and sisters. Education in this sector can be do both formally and informally i.e. in school and within the homesteads. It can be done informally through plays or video tapes. The media can be used to educate the general public on this issue and that is why operation trident is applauded for its work. This will help in eradicating the vice among the criminals. (James and Richard, 2003)ReferencePham-Kanter, G. (2001) Substance abuse and dependence. The Gale Encyclopedia of Medicine Second Edition Farmington Hills, MI Gale Group, Pp 39-45Lorimar, M. Palmer, R (1999) Relapse prevention Overview of Marlettes cognitivebehavioral model. Alcohol Research and Health, 23(2), 151160.Ending The Revolving Door Of evil and Creating Productive Lives Retrieved Fromhttp//www.criminon.org/ Accessed on 1st august 2008Eysenck and Hans J (1996)-Personality and abhorrence- Where do we stand Psychology, Crime and Law 2 pg123-134Gask L and Usherwood T (2005) medical psychiatric issues for counselors LondonRetrieved from http//psy.psychiatryonline.org/cgi/content/full/43/2/93 Accessed on 30th of July 2008James, Q. and Richard, J. (2003) Crime and Human Nature New York Simon and Schuster pg

Participants in Construction Projects

Participants in Construction ProjectsA face make is a projection undertaken in the production of gimmick products. The term project in this context is being used for the total application from inception to fit and occupation, involving an agreed and aforethought(ip) objective and total input of specialist participants and their interrelationships. It is a temporary non-recurrent activity that is started, implemented, evaluated and terminated. This activity is undertaken in response to demand ( take on, derived, individual or collective) for reflexion activity. Moreover, the activity is complex and, hence, necessitates the input of large numbers of participants with different disciplines to carry out(a) the separate but interrelated functions of design, leading, termsing, pricing, and production. The participants who ar engaged to work on the project are mainly unaccustomed to working with each other and, hence, projects activity imposes a special demand on team building and motivation. In addition, only in solely(prenominal) participant should be made aware of all the governing conditions, objectives, responsibilities, relationship and basic parameters of the anatomical structure project.Construction projects vary considerably in size and complexity. Moreover, more often than not complex projects tend to be large amount of service element. This complexity poses major problems of bounded rationality, risks and uncertainty.Project ParticipantsThe participants to reachion project procurement are the lymph node (who is the initiator), the multi-disciplinary construction consultants (who act as the clients professional hintrs) and the building contractor (who constructs the building).Together, this group of participants takes on and manages sequence of distinct but unrelated activities of the construction process from offshoot to the end. A construction project, to all intents and purposes, is the production of capital goods and, like any oth er capital investment, involves careful cookery and decision making.Construction projects generally are complex and composed of many activities. It is this complexity that calls for the input proposals of designers, contractors, suppliers and statutory authorities for their production. Although thee procurement method adopted may vary the relationship of the participants, there willing always be a proposer (client), designer ( couturier/engineer), construction team (builder), statutory authorities (gas, electricity, fire and water) and area local authority.A. The ClientThe client is the hear to the whole construction production process from inception to completion and at times to post-occupancy maintenance. Without the client there would be no construction project. Construction exertion clients either identify user potential or create the need for the facilities and raise the necessary financial resources for their creation. They initiate the construction process by commissioni ng various construction professional to build to specific requirement.During the design and construction phases, the client directly or indirectly monitors progress, time, cost, and quality objectives and sanctions any necessary major variations to the design. Finally, on completion, it is the client who either disposes of the product at the marketplace or takes occupation and bears the repairs and maintenance cost of his/her investment. Therefore, the construction industry looks to many clients for work and, generally, these may be classified as public sector clients or clients from the individual(a) sector.A1. Public sector clientThese are public authorities whose operations are governed generally by Acts of Parliament. They act as agents for the central government who exercise control over their capital building programmes and expenditure. The key public sector clients for the UK construction industry areCentral government department, who are responsible for their own programme of construction on projects.Local authorities, who are responsible for the provision of housing, school, libraries, liquified pool, halls, sports centers and the like.Some health authorities, which are responsible for hospital buildings.Public corporations (e.g. British Rail and Air Transport boards), who are responsible for the provision of buildings and other construction products for their own use.A2. Private sector clientThese are private companies that build for leasing, renting, sale or own occupation. The central government only exercises a modified amount of control over their operations (e.g. planning controls for proposed development). The private sector clients for the construction industry are many and may be classified as followsMulti-national companies (e.g. Ford, Cadburys. ICI and Esso) who construct factories, production plants, government agencys and distribution depots for their own use.National companies (e.g. Tesco, Sainsburys and Woolworths) who construct bui ldings for their own use in warehousing and retail.Local property development companies, who construct offices, factories, shops and houses speculatively for hire, lease or sale.Private clients, who construct new buildings, or extent, refurbish or repair the existing building for own occupation, letting, leasing or sale.B. Consultant office (The Design Team)All the developing design stage it is imperative that architectural design and details are well integrated with those of morphological, mechanical and electrical engineers. The architect as the design team leader is responsible for design integration. And all the design team members are playing the important role during the design stage.B1.The interior designerTraditionally, the design function in the construction process is the responsibility of an architect who is a professionally qualified person whose role is to interpret the clients project requirements into a specific design or scheme. Design is taken to embroil appearanc e composition, proportion, structure, function and economy of product, but in addition the architect performs the function of obtaining planning permission for the scheme. In most times, too, the architect supervises and organizes the entire construction process, starting with consulting with the client and ending with commissioning. As an established practice, the architect plays the leading role in the construction process. He or she collects, coordinates, controls and disseminates project culture to all project participants. As a project team leader, the architect performs various functions in all stages of construction process, which includesAscertaining, interpreting and formulating the clients requirement into an understand equal to(p) project brief.Designing a building to meet the clients requirement and constraints imposed by such factors as statutory obligations, technical feasibility, environmental standards, site conditions and cost.Bringing together a team of constructi on professionals such as the quantity surveyor, morphologic engineer and service engineer to give expert guidance on specific points of the clients construction project.Assessing clients cost limit and timescale, and specifying the type and grade of materials/components for use on the construction project.Preparing production information for pricing and construction and inviting tenders from building contractors.Supervising the construction on sire, constantly keeping client informed of the projects progress and issuing production instructions as and when required.Keeping the client informed of the status of the projects cost and advising ion when payment should be made or withheld.Advising on the conduct of the project generally and resolving all contractual disputes between client and the building contractor.Issuing the certificate of completion, the certificate of making good defects and the final certificate for payment.Generally, the architect acts as an agent for all purpose s relating to designing, obtaining tenders for and superintending the construction work for whish he or she has been commissioned. To be able to perform above function efficiently, the architect must process, among other things, the attributes of foresight, an understanding of construction materials, communicating and coordinating abilities, essential design skills and an ability to design within a set budget.B2. EngineersB2a. The Structural EngineerThe structural engineer acts as an advisor to the architect on all structural problems such as stability of the structure, suitability of materials proposed, structural feasibility of the proposed design and sizes of structural members for a construction project. Normally, the structural design engineer submits his/her various structural calculations to the area local authority for approval at the same time as the architect submits his/her drawings for building regulations approval. In addition, the structural engineer performs structura l design and supervises his or her specialist area of the construction project during production on site.B2b. The Services EngineersLike the structural engineer, the operate engineers (plumbing, electrical, heating and ventilating, air conditioning, sanitation, lifts and escalators and so on) contribute to the building design process to ensure that thermal and visual comfort are achieved effectively. For this reason, they analyze the clients requirement and priorities and advise the architect on the most appropriate design solution. They prepare diagrams of their proposals or services layout of the proposed construction project on the separate drawings and the architect includes these in the tender drawings sent out to contractors for competitive bidding. Once the services engineers have made their contributions to the design, they ensure that their contributions have been correctly interpreted, installed and commissioned. Where services engineers design layout causes any structura l problems, the advice of the structural engineer is sought. There is also a need for the architect to coordinate the route of pipes, cables and ducts for various services on the project.The duties and responsibilities of the structural and services engineer include the followingProviding specialist advice and attentioning in the design of the construction project within the scope of their respective specialist field.Producing calculations or other relevant data to assist in the design, cost planning, and the assessment of suitability of materials/components and the like.Supervising their respective specialist fields of the project and modifying or redesigning work whenever required.B3. The Quantity SurveyorThe quantity surveyor is responsible for the regard of the economies and financial implications of a construction project and, hence, he or she would be the appropriate construction professional to advise client/architect on matters relating to the economies and cost of a propo sed construction project. Traditionally, quantity surveyors organize themselves into small practices however, many are now to be found in contracting and client organizations. Those in private practice are mostly chosen and appointed by clients on the recommendation of an architect.As cost is one of the deciding factors in most construction projects, the quantity surveyor is brought in at the earliest opportunity to advise the client or architect on the cost of various schemes proposed. The quantity surveyor is also able to perform several functions on construction projects, and these may be summarized as followsPreparation of preliminary cost advice and approximate estimating.Preparation of cost plan and carrying out cost studies (investment appraisal, life cycle costing and the like).Preparation of contract documentation for contractor selection and construction project administration.Evaluation of contractors tenders received with documentations for acceptance or rejection.Prepar ation of cash flow forecasts and institution of post-contract cost monitoring/reporting mechanisms.Valuation of variations that arise as the full treatment proceed and preparation of interim valuations at regular intervals.Preparation of periodic cost report for the architect or client.Preparation and agreement of final account with the contractor.Evaluation and settlement of contractors claim for direct loss and/or put downs.Settlement of contractual disputes.C. The contractorThe production aspects of construction projects are undertaken by building contractors who are essentially commercial companies that contract to construct development projects. Although many major contracting establishments are able to undertake both design and production work, their primary function is to build and to organize their goodly resources basically as a manufacturing organization.Duties and responsibilities of the contractor commence upon invitation to tender and include the followingCarrying ou t a full site investigation prior to complaisance of tender to ensure that the bid includes all the cost of contractual risks and problems.Submitting priced bills of quantities for examination and/or correction of any errors when required by the architect.Planning and programming the works and reprogramming thereafter whenever unforeseen events frustrate the program.Controlling directly employed operatives, sub-contractors, suppliers, materials and plant for the execution of the project to programme and cost.Coordinating efforts of all operatives and ensuring that the completed works observe with the contract specification and are also to the satisfaction of the architect.Notifying the architect of information requirements, delays to the construction programme, discrepancy between contract documents, direct loss and/or expense sustained and so on.Paying the wages of directly employed operatives, sub-contractors and suppliers in time to avoid conflicts over payment.Supplying all th e information required by the clients professional advisers for the proper administration of the works.Taking steps to carry out the contractors obligations to rectify all defects on completion of the works.Providing post-occupancy repair and maintenance service if so required by the client.

A school trip to France and the outcomes

A give instruction trip to France and the outcomesHave you ever went on a vacation and never wanted to come back? I travelled to France in June of 2010, and it was the most splendiferous come to the fore I have ever been to. I went with my luxuriously school French class and we took along eighteen students and six adults. We visited delightful villages, towering cathedrals, and majestic castlings. This trip forever changed the way that I view the military man, I accomplished that there is so much more to the world than our country, and that beautiful places await us just a place ride away.Our journey began in our high school parking lot where we loaded our bags and took a 4 arcminute bus ride to Washington D.C., once in the D.C. airport we sat in the airport for some(prenominal) hours until it was time for our plane to begin boarding. We boarded our plane and took our seats, the flight attendants instructed us on safety measures and we then waited for our plane to begin its journey to France. The original came over the intercom and informed us that we would now begin our ascension. The plane was soon speeding down the runway, and I was being pushed back into my seat, and then we were in the air, I felt my stomach lift as we left the ground and I knew that the next time I step on e arth, I would be in France.Our plane ride was boring and uneventful, filled with many other(prenominal) movies and unpleasant food. We began our descent and soon landed at the Airport just outside of genus Paris, though this was not our final destination. We then got off of the plane and continued to our next plane that would take us into the south of France, to Nice. We again waited in an airport for several hours until boarding time, once on the plane and up in the air, I realized that France is beautiful, it has picture perfect landscapes and farmland as far as I could see. This plane ride would be only one and a half hours long, only a fraction of the 8 hour flight to get to Paris. at once we were near Nice, I looked out the window and saw the most picturesque landscape I had ever seen, We were overlooking the Mediterranean Sea, the water was a beautiful turquoise blue and the sun beat down onto the water making it shimmer like a sapphire. Once on the ground and our luggage retrieved, we got on a bus and drove to our hotel, the hotel was small, but quaint, and it felt like home. Later that twenty-four hour period we went to the beach and laid in the sun and water for hours, after that we went shop throughout the city for souvenirs. We spent three days in Nice, it was a laidback city, and there was not much too do, however it is still the most beautiful place I have ever visited. afterward out three days in Nice, we got on yet some other bus, for a fourteen hour bus ride to the city of Tours. When we arrived in Tours we checked into our hotel and I had my daily breakfast of orange juice and a croissant. After breakfast we got on another bus a nd traveled for an hour to the Loire Valley, where most of the castles and palaces are located in France. We firstly went to the Chteau of Chenonceau, a gorgeous castle situated over a river. After walking down a long path with tall trees lining the road, we emerged at the front door of a gorgeous white stone castle, fill in with two gardens, and a hedge maze. After out visit at Chenonceau we went to the Chteau of Chambord, a massive 16th century castle, rumored to be designed be da Vinci da Vinci, this castle as a marvelous double-helix spiral staircase that winds all the way up to the roof. On the roof you can view timbre landscapes or examine the architecture of the building closer. Once we were done at Chambord we went to the Chartres Cathedral, which is considered one of the finest examples of gothic architecture in all of France. Inside the cathedral we climbed the many hundreds of stairs to the topmost tower, which also provided us with a closer view of this fantastic piec e of architecture. The stained glass windows are Chartres are among the greatest in the world, which are known for their vivid blue color. Upon seeing the blue, I was immediately transfixed and walked around examining each window until I finished. After leaving Chartres we returned to Tours and had ourselves a much needed dark of sleep.After getting on yet another bus, we then moved on the walled city of St.Malo. We did not get to do much in this city as we arrived in the early evening hours. During World War II almost the entire city was destroyed, but the townsfolk wanted to rebuild and they did so, they rebuilt it the exact same way as it was originally built, so this city was essentially built twice.After our night in St.Malo we traveled to Normandy. We toured the Normandy museum and then went to the American Memorial on the beaches. The memorial was passing emotional, but serene at the same time. While on the beaches I imagined the carnage that took place where I stood. I co uld not believe that just 70 years before the sand and water was stained red with blood and their were thousands of bodies laying on the beach. As I walked around the memorial I looked upon the cemetery and saw the thousands of people that fought and died on the fateful day. While walking through the cemetery I saw one tombstone with a Jewish star on top instead of a cross, I instantly felt a soaker of emotion, I thought that while Hitler was killing so many Jewish, the Jewish were fighting and dying for the United States, I will forever remember that figure of speech and will always be grateful for what the soldiers have done for us.We then returned to St.Malo for another night of sleep and the next morning began our journey to Paris, the city of lights. When we entered the city we immediately went to our hotel and then went to dinner. We had dinner at Chez Clement, which is located steps away from the Arc de Triomphe. After out dinner we went into the Arc and went up yet another endless flight of steps until we reached the top. At the top of the Arc we saw a panoramic view of the Paris, the Eiffel Tower glowing the distance, and Parisian night vitality beginning. Every night on the hour the Eiffel Tower sparkles, thousands of blue lights illuminate and last for one minute, while at the Arc we witnessed this. It is without a doubt one of the most beautiful issues I will ever see. I filled me with delight and at that moment I knew that I never wanted to leave the country.During our next day in Paris we went to the Chteau of . First in the morning we took a forty minute bus ride to Versailles and began our tour of the building. The building was the most elaborate thing I have ever seen, it was dripping in gleaming gold, and shimmering crystal. The walls were lined with expensive silks and priceless tapestries. Although this Palace has a gorgeous appearance, it has a dark history. Versailles is the palace in which Marie Antoinette and Louis XIV lived, an angr y mob descended upon the Palace and took the royal family to Paris, where many years later killed them. Even though the building itself was massive it had even bigger more extravagant gardens that stretched miles. It has several fountains which all were running while I was there. While sitting on the steps watching the fountains I imagined everyday life here in the 18th century, what it would be like to live there, to walk around the gardens at a leisurely pace and not have a care in the world. Versailles is and forever will be the most gorgeous building I have ever visited. Not just because of its expensive dcor, but also because it is a supreme example of architecture and a fantastic example of traditional French gardens.After our visit to Versailles we went back to Paris and toured the Louvre Museum. At the Louvre Museum we walked through the marvelous glass pyramid and immersed ourselves into a building filled with gorgeous pieces of art and rich in history. The first thing I wi shed to go and see was the winged Victory of Samothrace, it is a second century BC marble sculpture of the Greek goddess Nike, to me it is one of the most beautiful sculptures in the entire world, and it amazed me that something so perfect could be created without any modern technology. The only other sculpture that can rival the Winged Victory of Samothrace is the Venus de Milo, which is where I went to next. The Venus de Milo is arguably the most famous sculpture in the world, most people can recognize the armless figure. The Venus de Milo is a fantastic example of Greek sculpture at its finest, and will forever influence the world as we know it. The highlight of my tour of the Louvre is that of the Mona Lisa. The Mona Lisa painted by Leonardo da Vinci in the early 16th century, it is the most famous painting the in entire world and also one of the most visited. The Mona Lisa, to me it a fantastic painting, and will forever continue to influence artists around the world, and also continue to be a major(ip) icon of the world also.On our last day in France we packed our things and went to the airport and began the long and tedious flight home to the United States. I was extremely unhappy about leaving and wanted to extend my stay permanently. I learned so much on my vacation, some of which I would not be able to learn without being in the country, and I hope to return many times in the future. Also, the trip gave me a whole new perceptive on the world, and taught me to look at the details in things and not just what they appear to be. From the cities, to the churches, and even the castles, France made we want to learn more about art and architecture, and in particular the renaissance works, it also made me realize that no matter what country you live in, you can always find a masterpiece.

Independence of Mind Example

Independence of Mind guinea pigThe word of INDEPENDENCE is defined as freedom from situations and relationships which class up it probable that a reasonable and informed ternary party would conclude that objectivity either is impaired or could be impaired. (Kaplan, 2009, pp.117)There atomic number 18 2 types of independence, that argon independence of mind and independence in appearanceIndependence of mindThe state of mind that permits the expression of a conclusion without being unnatural by tempts that compromise lord psyche, at that placeby, allowing an individual to act with integrity, and exercise objectivity and professional scepticism.Independence in appearanceThe avoidance of facts and circumstances that atomic number 18 so evidentiary that a reasonable and informed third party, having knowledge of all pertinent info, including safeguards applied, would reasonably conclude a houses, or a member of the authorisation teams, integrity, objectivity or professional scepticism had been compromised.(b) Why is international scrutinizeors independence so authorized? Illustrate with either past orcurrent canvass failures. (10 marks)It is important for external analyzeors to be independent be stick external scrutinizeors act on behalf of the owners of the agate line, normally the shareholder, and report on the pecuniary statements prepared by management for the gather of shareholders. If the external analyzeors are non independent of their shareholder, for theoretical ac work out, if they hold shares in the companies that they take stock, their ability to form an objective opinion on the financial statements go out be impaired.In addition, external attenders must be besides be seen to be independent be movement if they are not, the owners of the business will not have confidence in the canvas reports that the audited accounts issue. This is why it is auditors independent is so important because to pr unconstipatedt further scanda ls such as those of Enrons and Parmalats case, and etc.For example in the case of Phar-Mor, Inc one of the top 10 deep discount drug store chains in the United States and declared hoperupt in the year 1995. Phar-Mor, Inc declared bankrupt because the companion change to the charades and ability to cover it up for so long. Listed below the summarized of the factors contributing to the fraudFamiliarity threatPhar-Mor, Inc knowledge of audit procedure an objectives. Phar-Mors fraud team was made up a several former auditors, including at least one former auditor who had worked for Coopers on the Phar-Mor audit. The fraud team indicated that one reason they were successful in hiding the fraud from the auditors was because they knew what the auditors were flavor for.Self-interest threatThe Phar-Mor had financial interest in financial reporting, potential self-interest threat may occur. Such the fraud in the Phar-Mor case includedOverstating inventory and recording consigned inve ntory as owned inventoryRecording revenue from receipts from vendors beneath certain forward motion and exclusivity agreements when received, rather than over the life of the agreementsUnderstating the amount of accounts payable by holding disbursement checksRecording revenues and receivables from vendors at budgeted, rather than actual, amountsIntegrityThe principle imposes an obligation on all professional accountants to be straightforward and honest in professional and business relationships. In the case of Phar-Mor, the Phor-Mor did not perform honest in professional and business relationships. The Phar-Mor provide misstatement of margins, inventories, and earnings in reports to management and in general ledger and financial statements (to cover up other misstatements), and Diversion of assets to affiliated companies via manually written checks (nature of disbursements falsified when recorded in books and records).(c) The following situations may violate ethical codes imposed by regulatory bodies such as the MIA By-Laws (On Professional Conduct and Ethics)Roslan, an audit partner, owns material amount of shares in a trust pedigree investment company, which in turn owns shares in Roslans largest audit knob. Reading the investment company some recent financial report, Roslan is surp show upd to learn that the companys ownership in his client has profitd dramatically.From the case above, a member of the audit team has possible financial interest in the client, potential self interest threat may occur and the gift rise to Roslan possible self-interest.Form my point of view, it seems less world-shaking in terms of threats because the trust fund is indirect investment in the client. However, if the ownership in the client increases resulting in a significant proportion of Roslans fund to be invested in the client, then the threat may be significant. Moreover Roslan is an audit partner who audit in the investment company. care or movement to be taken is since the threat may not be so significant, it may not be necessary to get Roslan to dispose off the financial interest. However, it would be better to remove or re-assign Roslan from the audit assurance engagement.Sofia Ali is doing the audit of a large motorcar dealership. She is just the audit assistant in the audit team. The gross sales manager of the client tells her there is a sale (at a substantial discount) on new cars that is limited to long established customers of the dealership. Because her audit firm has been doing the audit for several age, the sales manager has decided that Sofia should also be eligible for the discount.RequiredDiscuss whether the facts in any of the situations above give rise to threats to independence. (15 marks)For the case above, Sofia Ali has been given extended gift and hospitality by client that is in the form of a discount to purchase on new car by a sales manager. This may give arise to possible self interest and familiarity threats. The t hreats may be significant because of the extent of gift and hospitality that is audit staff is offered discount. However, the threats may not be significant if the gift and hospitality is within clients normal commercial terms, that is client offer to other customers.Safeguard or actions to be taken is the audit staff, Sofia Ali should refer to policies of audit firm prohibiting or getting permission before accepting the gifts and hospitality from senior personnel. reap the concept of sufficient appropriate audit cause and explain why external auditors are not expected to gather all information in order to express an opinion on the truth and fairness of the financial statements of an entity.ISA 500 Audit Evidence requires auditors to obtain sufficient, appropriate audit evidence to be able to draw reasonable conclusions on which to base the audit opinion. Sufficiency and appropriateness are interrelated and apply to audit evidence obtained from both tests of turn back and satisf ying procedures.(ACCA, 2008, pp.119)Sufficiency is the measure of the quantity of audit evidence. The quantity of audit evidence required is affected by the aim of endangerment in the airfield being audited. Firstly, it is the level of inherent risk faced by auditors is high. For example, high technology developments in a market which is very competitive can flatus to going concern problems and more possibility that the clients financial Statements will be misstated. This will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements and more evidence is needful during the mean stage. Besides, lack of IT control in a computerized surroundings may cause the level of control risk faced by auditors is high. This is because more evidence is needed for auditor when auditing the company. (ACCA, 2008)Appropriateness is the measure of the quality or reliab le of audit evidence and its relevance to the audit subject matter. If quality is high, then the auditor may need less evidence. The quality or reliability of evidence is affected by several factors, such as external sources, evidence directly by auditor, entity, written documentation, and original documents. Original documents are more reliable than photocopies or facsimiles, which can easily be altered by the client.(ACCA, 2008)Testing control is a test for the auditor to determine whether the control is operating effectively throughout the period under review stage. The auditor must consider the sufficient appropriates audit evidence is to support the assessed level of control risk is audit evidence is obtained from tests of control. For exampleDesign the control systems are suitably designed to detect and represent significant departures from the matter of accountability or material misstatements in any assertionOperation the control systems exist and have operated effectively throughout the pertinent period.(ACCA, 2008)The auditor must always carry out substantive procedures on material items. The ISA says irrespective of the assessed rick of material misstatements, the auditor should design and perform substantive procedures for each material class of transactions, account balance and disclose. When obtaining audit evidence from substantive procedures, the auditor must consider the sufficient appropriate audit evidence from such procedures together with any evidence from tests of control to support the audit opinion.(ACCA, 2008, pp.99)In an audit of a financial report, the audit opinion is given on the assertions by management, explicit or otherwise, that are embodied in the financial report. They can be categorized as followsAssertions about classes of transaction and events for the period under auditOne of the examples is occurrence, where a transaction or event took place which pertains to the entity during the period.Assertions about account balan ces at the period endFor example existence is an asset or a liability exists at a given date, rights and obligations is an asset or a liability pertains to the entity at a given date, and etc.Assertions about presentation and disclosureAn item is disclosed, classified, and described in accordance with the applicable financial reporting framework.The auditor has a statutory responsibility to make a report to the entitys members on the truth and fairness of the entitys annual accounts. This report must state the auditors opinion on whether the statements have been prepared in accordance with the relevant legislation and whether they give a true and fair view of the profit or loss for the year and state of affairs at the year end. The duty to report on the truth and fairness of the financial statements is the primary duty associated with the external audit.The assurance given by auditors is governed by the fact that auditors use judgment in deciding what audit procedures to use and wh at conclusions to draw, and also by the limitations of every audit. The auditors task is to decide whether the accounts show a true and fair view. The auditors are not responsible for establishing whether the accounts are correct in every particular. This is because it can take a great deal of time and trouble to check the accuracy of even a very small transaction and the estimation which means that financial statements can never be completely precise.It is not easy and impossible to go through every single item in the financial reports. Here, as we shall see, auditor provides opinion about the financial statements, but not certificate that the financial statements are correct. Besides, audit procedures are designed to reduce the risk of the misstatements in the financial statements, but not eliminate the error in the financial statements. This is because by providing sufficiently reliable conclusion arriving by way of using the sampling procedures.The sampling risk arises from th e possibility that the auditors conclusion, based on a sample, may be variant from the conclusion reached if the entire population were subjected to same audit procedure. A sampling risk can be reduced by increasing the sample coat for both test of control and substantive procedures.(ACCA, 2008, PP.189)(b) Describe the following audit procedures used in gathering audit evidence and for each procedure, illustrate with an exampleConfirmationAnalytical proceduresObservationInspectionConfirmationThis involves seeking confirmation from another source of details in clients accounting records. eccentric Confirmation from bank balances by referring to the bank statement.(ACCA, 2008, pp.121)Analytical proceduresAnalytical procedures mean the study of trends and ratios in financial and non-financial information. It is used within audit planning to identify risk areas and also as a means of gathering substantive evidence, for example by calculating as estimate of a particular figure based on knowledge of the business and comparing this to the actual figure.Example A comparison of gross profit percentages month by month for a company could be performed and any unusual fluctuations investigated as these could indicate errors such as omission of sales, loss of inventory or other errors.(ACCA, 2008, pp.121)ObservationObservation means thoughtfulness a procedure being carried out. It is usually used as a means of gathering evidence about the internal controls in a company.Example A appropriate to chance upon the procedures that are carried out when the post is opened to assess whether controls exist to prevent the misappropriation of cash.(ACCA, 2008, pp.121)InspectionInspection means looking at documentation, books and records or assets. This could be done to confirm existence of an asset, to verify values or to provide evidence that a control has taken place.Example The inventory of a company at the year-end could be inspected as part of the evidence relating to its val ue. The inspection would give evidence as to whether the inventory was in good saleable condition.(ACCA, 2008, pp.121)InquiresInquires mean requesting information. This could be from individuals within the company, either orally or in written representations, or in formal written requests to third parties.Example A relevant example would be to send a standard confirmation letter to the companys bank(ACCA, 2008, pp.121)QUESTION 3(a) Explain what is meant by the term audit risk? (8 marks)Audit try is the risk of giving an inappropriate opinion on the financial statements. For example, failing to qualify when the financial statements regress a material error. Audit Risk has three individual components in the formulaAudit Risk = Inherent Risk X Control Risk X Detection RiskInherent Risk is the susceptibility of an assertion to a misstatement that could be material individually or when aggregated with misstatements, assuming there were no related internal controls. Inherent risk is als o a risk that it is impossible for auditors to manage and transfer away due to the nature of the company and its transaction.Control Risk is the risk that material misstatement that could occur in an assertion and that could be material, individually or when aggregated with other misstatements, will not be prevented or detected and corrected on a timely basis by the entitys internal control.Detection Risk is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material, individually or when aggregated with other misstatements. For a given level of audit risk, the acceptable level of detection risk bears an inverse relationship to the assessment of the risk of material misstatement at the assertion level.(ACCA, 2008)(b) Explain why auditors need an grounds of the clients environment, including its internal controls, and distinguish some aspects of clients environment and internal controls.(12 marks)(Total 20 marks)Auditors should obtai n an understanding of the entity and its environment, including internal control, sufficient to identity and assess the risks of material misstatement in the financial statements whether due to fraud or error. Then, the auditors able to design and perform further audit procedures.It is essential for auditors to understand the clients environment, including its internal controls because the knowledge of understanding of the clients environment will guide auditors to build up or maintain a good professional relationship with the client. Listed below are the reasons why auditors need an understanding of the clients environment, including its internal controls.A client may involve in a volatile sector of economy, which means that the industry has rapidly and is planning further expansion which will require supernumerary resources. This will cause the stock obsolete and the obsolete stock may be overstated in the Financial Statements. In such circumstances, there is a risk that creditor s will go unpaid and the business will go into liquidation. It is very risky for directors of the company and the auditors if they auditing the company.Todays world is rapidly changing such as technology. It is very competitive with new technology developments in a market because competitive can lead to going concern problems and more possibility that the clients Financial Statements will be misstated. This eventually will increase the inherent risk for the auditors especially in the aspect when the auditors auditing the financial statements. It is also will lead to an increase in the inherent risk and will cause the difficulties for auditors to analyze Financial Statements in a volatile industry due to no consistency in Financial Statements.Besides, the managements attitude, whether are they reliable and trustworthy in the business is suspected. This will indicate that the managements integrity is doubtful and mismanagement may be occurred. This in-turn will cause the Financial Sta tements may be subject to manipulation by existing auditors when they auditing the company as management is bias.Nevertheless, financial aspect will be fetching into consideration if the company is facing financial problems. The company would needs a bank loan to finance the director ambitious plans. However, the loan facilities are scare. The risk for auditors to audit the Financial Statements will increase when the management of the company would use an aggressive accounting tactics to manipulate the Financial Statements.Last but not least, there is a misappropriation to a specific ascertain for a cash transactions or account balances in the. The cash balances may influence the Financial Statements and will cause an increasing risk for auditors to audit Financial Statements and there is a limitation for the auditors to set completeness of sales and internal controls are insufficient.The aspects of clients environment and internal controls are as followIndustry, regulatory and ot her external factors, including the reporting frameworkNature of the entity, including selection and application of accounting policiesObjectives and strategies and related business risks that might cause material misstatement in the financial statementsMeasurement and review of the entitys financial performanceThe control environmentControl activitiesMonitoring of controls(ACCA, 2008)QUESTION 4An important aspect of an external auditors audit of financial statements is observation of the conduct of the clients physical inventory count.Explain the purposes of the auditors observation of the clients physical inventory count?(4 marks)It is important for auditors to observe clients inventory stock count. This is to verify assertions of existence of inventory items that makes up the balance, means that the stock count done by the client staffs are as per the Stock Taking Instruction (STI). All the stocks are properly allocated, ensure that the stock stated in the stock list are actually exist. If do not have such stock exist as per the stock list, inquire the management or superior for the explanation.Besides, the auditors should ensure that the condition of the stock are clearly stated during the stock count, such as identify evidence of damaged or slow moving inventory because it is useful for the further evaluation of the inventory. This also wanted to prove that the actual stock record data are as per the stock count.Not only that, observation of stock count is to ensure that all the stocks held in the warehouse are particularly owned by client, that is right and obligations assertion. Any stock held for 3rd party, ensure it is properly dislocated from the clients stock and inspect the agreement between the 3rd party and client regarding about the stock held.Lastly, the auditors should verify by assertions of completeness. That is the audit should ensure all sales and purchases are well recorded and all the inventory at year end is included on the statement of financial position.(b) You encountered the following situations during the 31 celestial latitude 2008 physical inventory count of Shoe Supplier Sdn. Bhd.In observing the inventory of liquid shoe polish, you office that one lot is 5 years old. From the inspection of some bottles in an open box, you discovery the liquid has hardened in most of the bottles.As an external auditor, the audit procedures I would take is to find out or enquire whether this box of liquid is still part of the inventory balance, that is inventory record. Besides, I will ensure that the box of liquid in this inventory is written off and not saleable anymore. Lastly, I will also determine whether the sales of the liquid shoe polish are treasured at the lower of cost or net realization value, if it is saleable. If the liquid shoe polish still cannot sell, then dispose the liquid shoe polish.During your observation of the inventory count also, you noticed that somecounting staff are using pencils to record d own inventory counted.Describe the procedures that you would take as an external auditor?(6 marks)As an external auditor, the audit procedures that I would take is I will ensure that clients staff are following instructions during the inventory count. Besides, no pencil is allowed during the inventory count. This is because by using pencil to record down inventory counted is showing not a good count instruction. Therefore, I will inform the person in charge of count that some staff are using pencils to record down inventory counted to prevent any trying on easily to be made. Lastly, I will follow up to observe whether the staff are using pen subsequently during the inventory count and observe the condition of the stock properly to ensure it is clearly stated as per during the stock count, as it is useful for the evaluation of the inventory.(c) Describe the audit procedures an external auditor would carry out to verify whether inventory should be valued at cost or net realizable val ue.(10 marks)(Total 20 marks)The management of the company is responsible for the identification and reporting of stocks that are worth less than cost to the auditor in a form of a schedule listing all the identified items. The types of inventory that may be worth less than costs include slow-moving, obsolete and damage stocks.Audit procedures for stocks worth less than costs are as followsEnquire from management as to how they account for and identify such inventories, including the assumptions they made about the age, conditions and value of the inventories.Inspect sales, marketing and other reports, and review the extent to which inventories which are worth less than costs have been reduced to net realizable value (NRV) in prior years. Analytical procedures may be performed to evaluate the appropriateness of the write down in the current year.Analyse the clients computerized records, if available, to identify goods that are old or slow-moving. The records may also show seconds a nd damaged goods. Any information produced by the computer system for management relating to inventories need to be checked. Computer Assisted Auditing Techniques (CAAT) may be used for these purposes.Auditors need to checked the appropriateness of the description of old and slow-moving given by the management, by making informants to competitors products, technology changes and legislation.For high value items the auditors will need to refer to the experts valuation report to note if any material differences exist.At the inventory count, a note should have been made of any items that appeared to be old, slow-moving or damages and the count records should be inspected to see if they do show such goods.QUESTION 5Describe external auditors responsibilities to report appropriately on the going concern aspect of an audit client.(Total 10 marks)OVERALL TOTAL 100 MARKSThe auditors responsibility is to consider the appropriateness of the going concern assumption made by management and w hether are there any material uncertainties about the entitys ability to continue as a going concern that need to be disclosed in the financial statements.In obtaining an understanding of the entity, the auditor should consider and stay alert to obtain evidence as to whether any events or conditions and related business risks which may occur and cast significant doubt on the entitys ability to continue as a going concern during the auditing. If such event or conditions were identified, the auditor should perform addition audit procedures to consider their impact to the audit assessments.The auditors should canvas managements plan for approaching actions based on its going concern assessmentGather sufficient appropriate audit evidence to confirm whether or not a material uncertainty exists . Considering the affects of any plans of management and other mitigating factorsSeek written representations from management regarding its plan for future actionThe auditor should also inquire m anagement as to its knowledge of events or conditions beyond the period of assessment used by management that may cast significant doubt on the entitys ability to continue as a going concern.The audit procedure that auditor should undertake to realize that may have affect on company going concern issues are as follow Analyse and discuss cash flow, profit and other relevant forecasts with management.Analyse and discuss the entitys latest available interim financial statementReview the term of debentures and loan agreements and determine whether they have been breachedRead minutes of meetings for the reference to financial difficultiesEnquire of entitys lawyer regarding the litigation and claimsConsider the entitys position if unfulfilled customers orderAssess financial ability to provide additional fundsReview events after period end for item affecting the entitys ability to continue as going concern.(ACCA, 2008)

Morality in Slaughterhouse Five :: Essays Papers

Morality in Slaughterhouse FiveThe destruction of Dresden was not moral, nor is any destruction, really. We as mere mortals do not have the right to legal expert what is moral or not, however. That jurisdiction is left to the powers that be. But, we can still make haphazard guesses as to what strikes us as moral and immoral. Killing other humanness is not any(prenominal)thing we were given the authority to do. The means yes, the will, yes but not the authority. We have no right to decide who lives or dies. Think of it this way, how would you like it if someone distinct you should die for something you had done, malicious or not. Events like the utter destruction of Hiroshima or Baghdad, or anywhere else for that matter, are completely detestable. Despite the fact that the inhabitants of those places had done some things to us that were unacceptable, we still had no right to take the action we took. There is no excuse for such action, there is almost always an available alternati ve to annihilation. Now, Sodom and Gomorrah, on the other hand, were destroyed morally and rightly by the powers that be. The fact that Lots wife, and innocent in the matter (despite the fact that she had compassion for the doomed), exactly happened to make a foolish choice. The cities were destroyed by the powers that be, whether God or the gods, for reasons they saw fit. It would seem the lesson did not take very well. However, this was an exception to the rule. No separate or group of individuals was directly involved in this. Those that were fit to be saved, were, and those unfit for salvation were demolished. With mass killings as undertaken by mortals, there is no ascertain or innocence or guilt. Innocents are killed alongside guilty. Those not even involved are massacred along with the rest. That is not to say that people should be sort through, it is just to say that there is no rhyme or reason to it. It is simply senseless killing. The morality of the crusades is also i n question. Christians (a.k.a.the crusaders) believe in acceptance, clemency and universality. However, they proceed to kill those that do not comply with their religion. Am I the only one missing something? It seems to me that people of a religious nature would kind of discuss and compromise than storm and pillage.

Zoot Suit by Luis Valdez Essay -- essays research papers

Zoot check by Luis Valdez Based on the infamous 1942 Sleepy Lagoon murder mystery and the resulting Zoot Suit Riots in Los Angeles , playwright Luis Valdez weaves fact and legend to depict the fate of 22 young Mexican Americans brought to trial for a murder they did not commit. Zoot Suit brings together unforgettable characters such as the irreverent El Pachuco and the charismatic Henry Reyna, an unsuspecting gang leader who finds himself caught in the middle of the racially turbulent events that rocked Los Angeles during the early 1940s. Valdez says this production exemplifies the evolution of American society. The marrow squash about the American experience is about cultural fusion, Valdez says. Zoot Suit has influences that were brought on during the evolution of jazz, when you saw African American talent mixed with the American experience. The Hispanic influence is amplified through the story, style and attitude, which are really influences that every culture can relate with . Created by playwright Luis Valdez, Zoot Suit made its world premiere in 1978 at the Mark Taper Forum where it ran for an unprecedented twelve-weeks. Zoot Suit broke all attendance records at the Taper and subsequently moved to the large Aquarius Theatre in Hollywood to accommodate audience demand. Coinciding with the Hollywood run, this critically acclaimed production opened on Broadway in 1979. In 1981, Valdez adapted Zoot Suit for the screen and then directed the Golden Globe...