Auditing: Financial Audit and Inventory Essay

Answers to case study: 1. What are the auditor’s primary objectives when he or she observes the client’s annual physical inventory? Ans. The Primary Objective of auditor is to make sure the inventory reflected on the balance sheet actually exists and that the balance sheet includes all inventory owned by the company .This includes all raw material,supplies,inventory in transit.The company may have on consignment with another business and inventory stored off the premises. Confirming the existence of inventory through observation address the occurrence and completeness assertion as well. Auditors job is to watch employees and make sure they following agreed upon procedure of company There are two main objectives of auditing. The primary objective and the secondary or incidental objective. a. Primary objective – as per Section 227 of the Companies Act 1956, the primary duty (objective) of the auditor is to report to the owners whether the balance sheet gives a true and fair view of the Company’s state of affairs and the profit and loss A/c gives a correct figure of profit of loss for the financial year. b. Secondary objective – it is also called the incidental objective as it is incidental to the satisfaction of the main objective. The incidental objective of auditing are: i. Detection and prevention of Frauds, and  ii. Detection and prevention of Errors. Detection of material frauds and errors as an incidental objective of independent financial auditing flows from the main objective of determining whether or not the financial statements give a true and fair view. As the Statement on auditing Practices issued by the Institute of Chartered Accountants of India states, an auditor should bear in mind the possibility of the existence of frauds or errors in the accounts under audit since they may cause the financial position to be mis-stated. Fraud refers to intentional misrepresentation of financial information with the intention to deceive. Frauds can take place in the form of manipulation of accounts, misappropriation of cash and misappropriation of goods. It is of great importance for the auditor to detect any frauds, and prevent their recurrence. Errors refer to unintentional mistake in the financial information arising on account of ignorance of accounting principles i.e. principle errors, or error arising out of negligence of accounting staff i.e. Clerical errors. 2. Identify the key audit procedures that an auditor would typically perform during and after the client’s physical inventory. 1. Ans. company records its inventory as an asset, and it undergoes an annual audit, then theauditors will be conducting an audit of your inventory. Cutoff analysis. The auditors will examine your procedures for halting any further receiving into the warehouse or shipments from it at the time of the physical inventory count, so that extraneous inventory items are excluded. They typically test the last few receiving and shipping transactions prior to the physical count, as well as transactions immediately following it, to see if you are properly accounting for them. Observe the physical inventory count. The auditors want to be comfortable with the procedures you use to count the inventory. This means that they will discuss the counting procedure with you, observe counts as they are being done, test count some of the inventory themselves and trace their counts to the amounts recorded by the company’s counters, and verify that all inventory count tags were accounted for. If you have multiple inventory storage locations, they may test the inventory in those locations where there are significant amounts of inventory. They may also ask for confirmations of inventory from the custodian of any public warehouse where the company is storing inventory. Reconcile the inventory count to the general ledger. They will trace the valuation compiled from the physical inventory count to the company’s general ledger, to verify that the counted balance was carried forward into the company’s accounting records. Test high-value items. If there are items in the inventory that are of unusually high value, the auditors will likely spend extra time counting them in inventory, ensuring that they are valued correctly, and tracing them into the valuation report that carries forward into the inventory balance in the general ledger. Test error-prone items. If the auditors have noticed an error trend in prior years for specific inventory items, they will be more likely to test these items again. Test inventory in transit. There is a risk that you have inventory in transit from one storage location to another at the time of the physical count. Auditors test for this by reviewing your transfer documentation. Test item costs. The auditors need to know where purchased costs in your accounting records come from, so they will compare the amounts in recent supplier invoices to the costs listed in your inventory valuation. Review freight costs. You can either include freight costs in inventory or charge it to expense in the period incurred, but you need to be consistent in your treatment – so the auditors will trace a selection of freight invoices through your accounting system to see how they are handled. Test for lower of cost or market. The auditors must follow the lower of cost or market rule, and will do so by comparing a selection of market prices to their recorded costs. Finished goods cost analysis. If a significant proportion of the inventory valuation is comprised of finished goods, then the auditors will want to review the bill of materials for a selection of finished goods items, and test them to see if they show an accurate compilation of the components in the finished goods items, as well as correct costs. Direct labor analysis. If direct labor is included in the cost of inventory, then the auditors will want to trace the labor charged during production on time cards or labor routings to the cost of the inventory. They will also investigate whether the labor costs listed in the valuation are supported by payroll records. Overhead analysis. If you apply overhead costs to the inventory valuation, then the auditors will verify that you are consistently using the same general ledger accounts as the source for your overhead costs, whether overhead includes any abnormal costs (which should be charged to expense as incurred), and test the validity and consistency of the method you use to apply overhead costs to inventory. Work-in-process testing. If you have a significant amount of work-in-process (WIP) inventory, the auditors will test how you determine a percentage of completion for WIP items. Inventory allowances. The auditors will determine whether the amounts you have recorded as allowances for obsolete inventory or scrap are adequate, based on your procedures for doing so, historical patterns, â€Å"where used† reports, and reports of inventory usage (as well as by physical observation during the physical count). If you do not have such allowances, they may require you to create them. Inventory ownership. The auditors will review purchase records to ensure that the inventory in your warehouse is actually owned by the company (as opposed to customer-owned inventory or inventory on consignment from suppliers). Inventory layers. If you are using a FIFO or LIFO inventory valuation system, the auditors will test the inventory layers that you have recorded to verify that they are valid. 3.What audit procedure or procedures might have prevented Nashwinter from successfully overstating the 1980 year-end inventory of the Gravins Division? Ans. IN 1980 the audit conducted by goodman and company auditors Wilson and Pollard. During the audit of inventory Nashwinter showed the false inventory recorded by him to auditor but they overlooked the inventory statement.The first time when nashwinter was able to escape in showing the false inventory report. Nashwinter used to inflate the profit every year as he had a good position maintained when he was a salesman and he didn’t want to spoil his position. This changes made in the inventory by him were increasing every year . 4. What audit procedure or procedures might have prevented Nashwinter from overstating the division’s 1981 year-end inventory? Ans.In 1981 When the company decided to get the inventory items to be recorded in computer .The audit senior had a check of phsical inventory didn’t match with the statement shown by the computer.Then immediately Frank pollard notified wilson about the fictitious inventory recorded in the computer. He also wrote the matter to Nashwinter to get the clarification of inventory inputed in computer doesn’t match with the Physical Inventory.

Margaret Atwood †Relationship between three of her poems Essay

Margaret Atwood is a Canadian poet, novelist, and critic, noted for her feminism and mythological themes. She was born in 1939 in Ottawa, about the same time World War 2 started. Her life was lived in a time of male dominance, which she did not like. She expressed her views of this by writing, and her writings showed many of the feminine views that she believes in. According to a reviewer, Atwood’s writings are obtained from the â€Å"traditional realist novel,† where often the female protagonist is representative of an ‘everywoman’ character, and is victimized by gender and politics. In her stories Atwood combine fantasy and social realism, myth and parody and poetry, and also uses postmodernist devices to unsettle the certainties of traditional realism. The reason why she uses a lot of mythological themes is because her father was a forest etymologist. Many of the experiences that she had when she was a child, influenced her to write about the things of nature. Her writings were praised by many, this can be seen through all the awards and recognitions that she has received throughout her long and productive life. Her most outstanding award would be the Canadian Governor General’s Award for poetry in 1966. Her work has been an inspiration to many and she will be recognized for many years to come. The three poems that I am going to discuss are: The Landlady, Rat Song and Song of the Worms. All three of these poems use strong imagery to show Margaret Atwood’s view of the way that women are treated. She uses several tones in her poems, the tone that she generally uses for these three poems are frustration and anger. Another thing that she likes to use is a run on style of poetry, which allows for the readers emotions to carry on to the next line all the way to the end of the story. Almost all of her poems are free verse, I could not find any rhythmic or rhyming devices used in any of them. She likes to use symbolisms to get her point out, and when she uses them they are direct. One thing that I find interesting in her writings is that she likes to use something like personification, but it is the opposite. She is giving people qualities of animals. Her writing style is unique and interesting, and this style will be seen in the three poems. In the poem The Landlady, Atwood shows that women are stronger than men. In the beginning of the story, someone is describing the landlady and we do not  know who this someone is, but I think that this someone represents men. This person describes the landlady as intrusive and she is everywhere. This symbolizes that women are getting stronger and will be controlling the men. The next section says that the landlady controls the man’s life. Everything belongs to the landlady and nothing to the man. The next section is where the man tries to escape from the landlady, but she is always surrounding him. Even in the man’s dreams the landlady will be there and there will be no way around it. The last section describes how the landlady is overpowering and will not let the man go through her. This poem is free verse, which means that there are no literary devices. The only style of writing that I can see in her poem is a type of run on poem, which allows the reader’s emotions and thoughts to carry through to the end of the story. The tone of the story is fear and entrapment by the male because of the woman’s power and authority over them. I think that this is a poem about how strong the female can be over the men. The woman will be able to control the men, and men will be at the mercy of the women. This is a strong feminist view that Atwood supports and shows through her writing. This is a strong poem and was criticized by an American journalist for being too one sided. I think that Atwood got her point through in this poem. In the poem Rat Song, Atwood is trying to show how the rat symbolizes the woman. In the first section, it says that when the man hears the voice of the rat singing, the man takes out his gun and tries to kill the rat. This symbolizes the woman when she is trying to be heard, and the man is trying to shut the woman up. The next stanza shows that when the man tries to trap the rat, the rat outsmarts it. This makes the man think that the rat is dangerous because it is very smart. That stanza symbolizes how women are smart and men should watch out for them. The following stanza talks about what the rat really wants. It says in the poem, â€Å"All I want is love,† the rat does not want to bother the man or live off of the man, all it wants is some love. This is just like women today, they do not want to annoy men, and all they want are love and respect. The reason why the rat lives off the man is not because it wants to, but because it is the only thing that it can do. Atwood is tr ying to say that women are weaker because men are suppressing the women. In the last section, there is a line that says, â€Å"he is hiding /  between your syllables.† This line talks about how the rat can hear compassion, but it is trying not to be shown by the man. This is a really interesting poem that shows how Margaret Atwood feels about men. She uses many symbolisms to imply what the men are thinking about he women. His style of writing is basically free verse; there is no recognizable beat or rhyming scheme. The only type of literary device that I can see is that she uses a style of run on poetry. This style can be seen throughout the entire poem to allow the reader’s emotions to carry all the way to the end of the story. The tone that she uses in the poem is anger. Atwood is mad about how women are treated by men. She finds that men know that women are smart and therefore are trying to suppress females. Her imagery is convincing and really makes us want to think about the truths in her writing. This poem was written in the early seventies, which is about the time when the feminists’ ideals were strongly implanted into the women of North America. This feminist view can be seen throughout the poem and what Atwood feels is expressed in the entire poem. Overall, this was a great poem with a message to the men on how they are treating the women. In the poem Song of the worms, Atwood tells us how women have been stepped on and taken advantage of. In the first section, it talks about how the worms have done their work and have been underground for so long. This section shows us that men have suppressed women for a long time. The women have done enough work for the men and it is time for a change. The second section talks about how all the women want is to be loved. This section is similar to a part in the first poem where it says that all women want is to be loved. The twist here is that they are rejected by the â€Å"boots† of men. This symbolizes the men stepping on the women and treating them like dirt. The women have been stepped on long enough and they know what being stepped on is about. The next stanza says, â€Å"Soon we will invade like weeds, everywhere but slowly.† This is a very strong stanza that is trying to tell the men that soon the women will stand up for themselves and rebel. They will be stepped on no longer and have no fear of what men will try to do to them. The last stanza says that until the time comes, the worms will be in the dirt waiting for the right time to come out and attack. This poem is again free verse and uses a run on style of writing. Atwood makes the worm  symbolize the women who are hardworking and oppressed. She believes that one day, women will rise up and say, â€Å"Enough is enough,† and rise up to rebel against the men. All three of these poems deal with feminism and show what Atwood thinks is going on and what will happen. The writing styles of these three poems are similar. All of them use free verse and a run on poem style, which can be seen in almost all of her work. This allows an easier way to get her point through. Her poems are strong and provocative showing what many people do not want to hear or accept. In the last two poems, they both use certain types of animals to symbolize the woman and how the men are treating them. They both say that men are stepping on women and that the women will one day rise and take down these men. Atwood uses animals because of the way that she was raised up, which was in a home with the father as an etymologist. Her father’s occupation made her enjoy the wilderness and nature, which has influenced her writing today. The first poem is similar to the other poems because it shows that the women have finally stood up for themselves and is now in control. Her feminist views are influenced by the time period that these poems were written in. During the late sixties and early seventies, there was a strong feminist uprising making the women realize that they were like being treated like slaves.

How Potato Chips Are Made

The Manufacturing Process * 1 When the potatoes arrive at the plant, they are examined and tasted for quality. A half dozen or so buckets are randomly filled. Some are punched with holes in their cores so that they can be tracked through the cooking process. The potatoes are examined for green edges and blemishes. The pile of defective potatoes is weighed; if the weight exceeds a company's preset allowance, the entire truckload can be rejected. * 2 The potatoes move along a  conveyer belt  to the various stages of manufacturing.The conveyer belts are powered by gentle vibrations to keep breakage to a minimum. Destoning and peeling * 3 The potatoes are loaded into a vertical helical screw conveyer which allows stones to fall to the bottom and pushes the potatoes up to a conveyer belt to the automatic peeling machine. After they have been peeled, the potatoes are washed with cold water. Slicing * 4 The potatoes pass through a revolving impaler/presser that cuts them into paper-thin slices, between 0. 066-0. 072 in (1. 7-1. 85 mm) in thickness. Straight blades produce regular chips while rippled blades produce ridged potato chips. 5 The slices fall into a second cold-water wash that removes the  starch  released when the potatoes are cut. Some manufacturers, who market their chips as natural, do not wash the starch off the potatoes. Color treatment * 6 If the potatoes need to be chemically treated to enhance their color, it is done at this stage. The potato slices are immersed in a solution that has been adjusted for pH, hardness, and mineral content. Frying and salting * 7 The slices pass under air jets that remove excess water as they flow into 40-75 ft (12. 2-23 m) troughs filled with oil.The oil temperature is kept at 350-375 °F (176. 6-190. 5 °C). Paddles gently push the slices along. As the slices tumble, salt is sprinkled from receptacles positioned above the trough at the rate of about 1. 75 lb (0. 79 kg) of salt to each 100 lb (45. 4 kg) of ch ips. The Manufacturing Process * 1 When the potatoes arrive at the plant, they are examined and tasted for quality. A half dozen or so buckets are randomly filled. Some are punched with holes in their cores so that they can be tracked through the cooking process. The potatoes are examined for green edges and blemishes.The pile of defective potatoes is weighed; if the weight exceeds a company's preset allowance, the entire truckload can be rejected. * 2 The potatoes move along a  conveyer belt  to the various stages of manufacturing. The conveyer belts are powered by gentle vibrations to keep breakage to a minimum. Destoning and peeling * 3 The potatoes are loaded into a vertical helical screw conveyer which allows stones to fall to the bottom and pushes the potatoes up to a conveyer belt to the automatic peeling machine. After they have been peeled, the potatoes are washed with cold water.Slicing * 4 The potatoes pass through a revolving impaler/presser that cuts them into paper -thin slices, between 0. 066-0. 072 in (1. 7-1. 85 mm) in thickness. Straight blades produce regular chips while rippled blades produce ridged potato chips. * 5 The slices fall into a second cold-water wash that removes the  starch  released when the potatoes are cut. Some manufacturers, who market their chips as natural, do not wash the starch off the potatoes. Color treatment * 6 If the potatoes need to be chemically treated to enhance their color, it is done at this stage.The potato slices are immersed in a solution that has been adjusted for pH, hardness, and mineral content. Frying and salting * 7 The slices pass under air jets that remove excess water as they flow into 40-75 ft (12. 2-23 m) troughs filled with oil. The oil temperature is kept at 350-375 °F (176. 6-190. 5 °C). Paddles gently push the slices along. As the slices tumble, salt is sprinkled from receptacles positioned above the trough at the rate of about 1. 75 lb (0. 79 kg) of salt to each 100 lb (45. 4 kg ) of chips. Potatoes arrive daily at manufacturing plants.After they are checked for quality, they are stored at a constant temperature unfil they are processed into potato chips. Some manufacturers treat the potatoes with chemicals to improve the color of the final product. To make the chips, potatoes are fried in either corn oil, cottonseed oil, or a blend of vegetable oils. Flake salt rather than crystal salt is used to season the chips. * 8 Potato chips that are to be flavored pass through a drum filled with the desired powdered seasonings. Cooling and sorting * 9 At the end of the trough, a wire mesh belt pulls out the hot chips.As the chips move along the mesh conveyer belt, excess oil is drained off and the chips begin to cool. They then move under an optical sorter that picks out any burnt slices and removes them with puffs of air. Packaging * 10 The chips are conveyed to a packaging machine with a scale. As the pre-set weight of chips is measured, a metal detector checks th e chips once more for any foreign matter such as metal pieces that could have come with the potatoes or been picked up in the frying process. * 11 The bags flow down from a roll. A central processing unit (CPU) code on the bag tells the machine how many chips should be released into the bag.As the bag forms, (heat seals the top of the filled bag and seals the bottom of the next bag simultaneously) gates open and allow the proper amount of chips to fall into the bag. * 12 The filling process must be accomplished without letting an  overabundance  of air into the bag, while also preventing the chips from breaking. Many manufacturers use  nitrogen  to fill the space in the bags. The sealed bags are conveyed to a collator and hand-packed into cartons. * 13 Some companies pack potato chips in I O cans of various sizes. The chips flow down a chute into the cans.Workers weigh each can, make any necessary adjustments, and attach a top to the can. Quality Control Taste samples are ma de from each batch throughout the manufacturing process, usually at a rate of once per hour. The tasters check the chips for salt, seasoning, moisture, color, and overall flavor. Color is compared to charts that show acceptable chip colors. Preventing breakage is a primary goal for potato chip manufacturers. Companies have installed safeguards at various points in the manufacturing process to decrease the chances for breakage. The heights that chips fall from conveyer belts to fryers have been decreased.Plastic conveyer belts have been replaced with wide mesh stainless steel belts. These allow only the larger chips to travel to the fryers and the smaller potato slivers to fall through the mesh. Byproducts/Waste Rejected potatoes and peelings are sent to farms to be used as animal feed. The starch that is removed in the rinsing process is sold to a starch processor. The Future Potato chips show no sign of declining in popularity. However, the public's increased demand for low-fat foo ds has put manufacturers on a fast track to produce a reduced-calorie chip that pleases the palate as well.In the late 1990s, Proctor and Gamble introduced olestra, a fat substitute that was being test-marketed in a variety of products, including potato chips. Food technicians are using computer programs to design a crunchier chip. Upper- and lower-wave forms are fed into the computer at varying amplitudes, frequencies, and phases. The computer then spits out the corresponding models. Researchers are also working on genetically engineered potatoes with less sugar content since it is the sugar that produces brown spots on chips. Potatoes arrive daily at manufacturing plants.After they are checked for quality, they are stored at a constant temperature unfil they are processed into potato chips. Some manufacturers treat the potatoes with chemicals to improve the color of the final product. To make the chips, potatoes are fried in either corn oil, cottonseed oil, or a blend of vegetable oils. Flake salt rather than crystal salt is used to season the chips. * 8 Potato chips that are to be flavored pass through a drum filled with the desired powdered seasonings. Cooling and sorting * 9 At the end of the trough, a wire mesh belt pulls out the hot chips.As the chips move along the mesh conveyer belt, excess oil is drained off and the chips begin to cool. They then move under an optical sorter that picks out any burnt slices and removes them with puffs of air. Packaging * 10 The chips are conveyed to a packaging machine with a scale. As the pre-set weight of chips is measured, a metal detector checks the chips once more for any foreign matter such as metal pieces that could have come with the potatoes or been picked up in the frying process. * 11 The bags flow down from a roll. A central processing unit (CPU) code on the bag tells the machine how many chips should be released into the bag.As the bag forms, (heat seals the top of the filled bag and seals the bottom of t he next bag simultaneously) gates open and allow the proper amount of chips to fall into the bag. * 12 The filling process must be accomplished without letting an  overabundance  of air into the bag, while also preventing the chips from breaking. Many manufacturers use  nitrogen  to fill the space in the bags. The sealed bags are conveyed to a collator and hand-packed into cartons. * 13 Some companies pack potato chips in I O cans of various sizes. The chips flow down a chute into the cans.Workers weigh each can, make any necessary adjustments, and attach a top to the can. Quality Control Taste samples are made from each batch throughout the manufacturing process, usually at a rate of once per hour. The tasters check the chips for salt, seasoning, moisture, color, and overall flavor. Color is compared to charts that show acceptable chip colors. Preventing breakage is a primary goal for potato chip manufacturers. Companies have installed safeguards at various points in the ma nufacturing process to decrease the chances for breakage. The heights that chips fall from conveyer belts to fryers have been decreased.Plastic conveyer belts have been replaced with wide mesh stainless steel belts. These allow only the larger chips to travel to the fryers and the smaller potato slivers to fall through the mesh. Byproducts/Waste Rejected potatoes and peelings are sent to farms to be used as animal feed. The starch that is removed in the rinsing process is sold to a starch processor. The Future Potato chips show no sign of declining in popularity. However, the public's increased demand for low-fat foods has put manufacturers on a fast track to produce a reduced-calorie chip that pleases the palate as well. In the late 990s, Proctor and Gamble introduced olestra, a fat substitute that was being test-marketed in a variety of products, including potato chips. Food technicians are using computer programs to design a crunchier chip. Upper- and lower-wave forms are fed int o the computer at varying amplitudes, frequencies, and phases. The computer then spits out the corresponding models. Researchers are also working on genetically engineered potatoes with less sugar content since it is the sugar that produces brown spots on chips. Read more:  http://www. madehow. com/Volume-3/Potato-Chip. html#b#ixzz2LGhArQvs

Texas History Essay Example | Topics and Well Written Essays - 500 words

Texas History - Essay Example The Spanish Texas Spain nominally claimed the ownership of the territory but did not colonize the territory until after the discovery of evidence of the failed French colony if Fort Saint Louis in 1689. They established the first mission in Texas in 1690 but the tribes resisted their presence. The missionaries returned to Mexico and abandoned Texas for two decades. The Spanish return in 1716. Since 1716 to 1821, the Spanish occupation was continuous. The first formal municipality in Texas is San Antonio which is considered one of the ten largest cities in the United States. The Spanish Texas government made peaceful conversions and reached peace agreement with enemies such as the Apaches and Comanche. The Spanish continually made peace agreements and peaceful conversions of the tribes and by the end of the eighteenth century, there remained small number of tribes that were not Christianized (Mexicanroots.com, History of Spanish Texas). Though Texas became a Mexican nation in 1821, th e Spanish legacies are considered strong and lasting. The names of the physiographical features of Texas such as the Guadalupe Mountains and Llano Estacado served as reminders of the Spanish explorers. It was the Spanish who introduced numerous European crops, live stocks and livestock handling techniques. Christianity was very strong in the Texas Indians.

Mexicos Incomplete Transition to Democracy Essay

Mexicos Incomplete Transition to Democracy - Essay Example Whereas U.S. newspapers assert Caldern the victor, Mexican electoral establishment have up till now to do so, be familiar with the hearing that is evaluation quarrel as the concluding arbiter intended for the race. The precedent months in Mexico have been noticeable by a drive of dread adjacent to Lpez Obrador. What conventional depict as an alarm opportunity is the awfully issue that would have through nearly all to strengthen the country's transition toward democracy: a diplomatic transitory of power crossways ideological lines. When Vicente Fox succeed the most recent presidential ballot vote in 2000, his victory finished additional than seven decades of single-party domination and interrupt a number of the conventional backing set of connections that had distinct Mexican politics. Up till now Fox added the similar variety of market- tilting economic neoliberalism endorse intended for two decades by means of widespread-rule Institutional Revolutionary Party, which attached by the PAN to go by NAFTA in the near the beginning 1990s. As in numerous countries all through Latin America, neoliberalism has disastrous to transport for Mexico. Backside at what time he was on the movement trail, Fox guarantee that he would generate economic expansion of seven percent for each year; the authentic standard was 1.8 percent. Constant through the economy selection up in the initial quarter of 2006, Mexico has not distinguish somewhere near the one million fresh jobs per year that Fox oath. As a substitute, precipitous inequality, unrelenting poverty, and extreme anxiety have determined countless Mexican settler north in search of prospect in the post-NAFTA period cross the threshold Lpez Obrador. The middle-left presidential contender turns out to be an enormously well-liked stature as mayor of Mexico City by really paying consideration to the needs of the deprived. He get underway innovative public works along with shaped pensions plus subsidies designed for the elderly, solitary mothers, and the immobilize. All the way th rough nearly the entire presidential chase, Lpez Obrador census as the obvious frontrunner. He give your word to end particular privileges in addition to sweetheart agreement for the well-off, to lift proceeds by stalk an outbreak of elite tax avoidance, and to enlarge his communal programs countrywide. Lpez Obrador's approaching conquest presented impressive elementary intended for democracy: the prospect of genuine revolutionize. During the months foremost up to the voting, Lpez Obrador's political opponent brawl his contention with unremitting fear-mongering. yet subsequent to electoral bureaucrat talking to the PAN and enforced the party to draw campaign commercial that identify Lpez Obrador a "hazard to Mexico" as well as that declare artificial links with Hugo Chvez, accurate-wing dealing groups chuck the identical sucker thump in surrounding two. They furnish a sequence of "non-supporter" very last-miniature attack advertisement that demonstrate descriptions of the Venezuelan organizer and, wink, affirmed that "Mexico doesn't necessitate an authoritarian." In the meantime, U.S. expert admirer the flames through thinning out threatening allegation of "populism," and opinionated advisor voyage south of the boundary to assist plot the temperament assassination. By means of

Social and Psychological Theories in the depiction of the Wannsee Essay

Social and Psychological Theories in the depiction of the Wannsee meeting in the film Conspiracy - Essay Example "Conspiracy" is a real eye-opener as it opens a whole new load of questions for the viewer. We already know that the Holocaust already happened, but what is really mind-boggling is how is became possible in the first place. How killing 11 million lives could just be a matter of logistics: how much would it cost How to dispose of the bodies And here, we see the machinations of the hands that turn the wheels, so to speak. Now we could try to form an understanding, an attempt to grasp the psychological ruminations of those involved, by explaining their actions through some knows social and psychological principles. For example, what makes it possible for individuals to carry out evil or genocide Whenever a group, with the majority in unison, is involved in a decision-making process, they "tend to stifle dissent because group harmony is the anticipated outcome" (Heffner). In the movie, the men were unanimous in declaring their hatred for Jews. The meeting is also dominated by Reinhard Heydrich, a charismatic man who knows how to manipulate his colleagues, and to stifle any arising objection. Wilhelm Kritzinger, who expressed doubts on the matter of extermination based on moral grounds was merely deprecated. The few men who tried to argue against extreme policies eventually give way to the more dominant consensus. "When we all agree, and are happy with that agreement, we typically do not want to hear opposing arguments" (Heffner). This phenomenon is called "group think" and many aspects of the conference, including the characters' behaviors display this. Here, the individual's mind takes a back seat and the "group mind" takes over. Meanwhile, the principle of Group Polarization happens when a group tends to takes an "extreme position". Fuelling each others' beliefs, they become so hyped-up by and convinced of their positions, that they end up hastily agreeing to an idea without considering other aspects of the debate (Heffner). An example of this happened when the talk of "relocation" to Madagascar turns to "extermination" or the "final solution" while the officials express their hate of and regard for sub-humanity of Jews. Aside from the Holocaust, some examples of "group think" taken to the extremes due to Group Polarization include "lynch mobs, actions of the Ku Klux Klan, discrimination among hate groups, and mass riots" (Heffner). Also, the Nazi officials do not look particularly menacing or murderous, but as a whole, they have managed to put a stamp to the death certificate of an entire race. Fundamentally, the decision theory, "a body of knowledge and related analytical techniques of different degrees o f formality designed to help a decision maker choose among a set of alternatives in light of their possible consequences" ("Decision Theory") which governs groups including that of the Wannsee meeting, is that of "group think" and Group Polarization. It could also be noted that the officers never used the words "killing" or "murder", merely "evacuation" in labor camps with harsh conditions designed for slow and eventual death, those who will survive will be "treated accordingly". This kind of masquerading serves to desensitize them of the reality of what they are actually doing.

The war between US an Iraq 2003 Research Paper Example | Topics and Well Written Essays - 2750 words

The war between US an Iraq 2003 - Research Paper Example Other reports have also revealed that as a result of the war, debt reliefs have been offered to the country and the country has been released from the control of their dictator Saddam Hussein. This paper shall be a quantitative research paper with respondents from the Iraqi nation chosen randomly across various territories in the region. Major potential research findings for this paper include the fact that the Iraqi War has brought about economic hardships for the people, decreasing their employment rates, and worsening their poverty status. The war has also caused much political chaos through political infighting and major corrupt activities by government officials. Finally, it has also brought about difficulties in the delivery of health, educational, and social services to the people. On March 20, 2003, the world was witness to the second gulf war with the invasion of American troops in Iraq. War was launched against Iraq because of the latter’s alleged possession of Weapons of Mass Destruction (WMDs) which were in apparent violation of its terms of surrender in the wake of its Kuwaiti invasion in the early 1990s. Although inspections by the UN on Iraqi weapons depots and military institutions yielded no WMDs, US intelligence reports insisted that Iraq was in possession of such weapons. After a series of failed negotiations and after Iraq refused UN inspections in the early months leading up to the March invasion, the US troops were deployed into Iraq. In the days following the attack, the hunt for Iraqi dictator Saddam Hussein was also launched and in December, 2003, he was finally apprehended and charged with the execution of 148 Shi-ites in 1982. He was executed in December 2006 by hanging. In the meantime, US troops continued to occupy Iraq with the so le purpose of assisting the interim government in the management of insurgent activities in the country. A semblance of a US-initiated transition

Brand message placement and print circulation Coursework

Brand message placement and print circulation - Coursework Example The printed press is also losing ground to the internet. People prefer to read their news online than to read them from newspapers and magazine. Due to this tendency advertisers have realized that digital media is the wave of the future. There are different ways in which companies can advertize their products online. Companies can use different online strategies such email advertising, online classified ads, banners, links, and search engine placement among other popular strategies. The cost of advertising online is much cheaper than the traditional media channels. Another advantage of online advertising is that companies can target their audience better. For example a company that sells sporting goods can advertise in specialized sporting websites such as espn.com or yahoo sports. The internet also has the capability to track better the results of an advertising campaign. If a company invests in search engine ads and pays for 10,000 hits, the advertiser will receive the amount of views that it paid

Forensic Nursing Research Paper Example | Topics and Well Written Essays - 1250 words

Forensic Nursing - Research Paper Example The students learned while on job, mostly in healthcare facilities through observation and knowledge acquisition from experienced nurses (Burgess, Berger & Boersma, 2004). The fundamental nursing program of study focuses on firm psychological and physical science base. This essential base comprises human anatomy and physiology, behavioral sciences, biology, nursing arts, theory and general humanities. In the late 20hcentury, nursing ac a course became integral in a majority of universities. This immense advancement is attributable to demands of consumers as well as the more expansive roles for nursing. Nursing practice has undergone metamorphosis with the objective of meeting the needs of the society and the shifting clients’ needs. Conventionally, nurses have been trained as generalists and nurses with immense experience in clinical settings in specific areas are considered to be specialists. A specialty or occupation involving specialty calls for a body of practical applicat ion and theoretical knowledge. These undertakings have to be of highly specialized nature. Furthermore, a specialty area is often depicted to have a legally approved certification course which assesses the achievement of set standards. Additionally, specialty can be defined as a particular area of functional and clinical nursing with a fine, comprehensive focus for safe delivery of wide range of services in that specific nursing area. Early 1980s were a hallmark of a wide range of informal and formal nursing specialty programmes in nursing. Among pioneer specialties in nursing included areas of perinatal care, oncology and gerontology. The acknowledgment of a specialist field of practice is significantly increased with the training tracks which enhance the specialization (Lynch, 2007). Towards the end of the 20th century, it was a testament that a pioneering shift towards forensic nursing education was occurring globally at the levels of diploma, undergraduate and post-graduate. Dev elopment in this nursing specialty area was however slow compared to the already well established areas like gerontology and critical nurse care. Consequently, the educational advancement of forensic nursing was probably hampered by the need to first of all have a specialty accreditation. Forensic nursing is comprised of numerous subspecialties. In all these subcategories, the principal nursing practice is to offer care for offenders and victims both living and deceased. Such clinical care is interfaced with a legal perspective. Nurses who practice forensic application in their delivery of services are entangled to other disciplines hence it can be termed as a multidisciplinary specialty area. Such an interface allows forensic nurses to navigate systems such as child welfare system and criminal justice. Additionally, forensic nurses are linked to systems of medical examiner or coroner as well as the mental healthcare system all of which depend on provision of nursing services. Each subspecialty of forensic nursing has its own unique history and role in clinical practice development. Such factors have been influenced by societal needs reforms within healthcare settings and prisons as well as public sensitivity (Sekula, Colbert, Zoucha, Amar & Williams, 2012). An elaborate literature review in the field of forensic nursing identifies the following subspecialties in the nursing field; Forensic correctional or psychiatric nursing, sex

Case study-outbreak of MRSA Essay Example for Free

Case study-outbreak of MRSA Essay 4P: explain possible priorities and responses when dealing with two particular incidents or emergencies in a health and social care setting. 3M: explain why it is important to maintain respect and dignity when responding to incidents and emergencies. 2D: Justify the need to review policies and procedures following critical incidents. Neonatal: Neonatal means new-born it’s a specialised unit for premature babies who have not fully developed yet because they are born way too early. The article is a case study based on a neonatal unit in a hospital in Lancashire. The neonatal unit have been shut down due to an MRSA outbreak which affected six babies from which five only had only bacteria on the surface of the skin whereas one baby had an MRSA bloodstream infection. I will investigate how they dealt with the situation with regards to priorities and responses and also well maintain respect and dignity of those included. It is an critical incident because as it affected the six babies there are more people who have been affected because they were either workers, visitors or patients as all of them are on risk off carrying the bacteria all of them have to come back in to get screened and checked. The neonatal unit was shut down and they spoke to parents of the babies to keep them up to date the hospital will not accept any new babies or patients onto the unit who are supposed to give birth or are in labour until doctors and nurses are 100% satisfied that there is no risk and the unit is clear of MRSA. They dealt with it very well as the health of the babies and the patients was their priority however they could have dealt with it a bit faster and warn people earlier because the impact they had on staff was that they think that it’s their fault of carrying poor hygiene and there are chances of losing their job. As mothers were already very depressed because their babies were premature they felt worse and more stressed when they got to know about the risk of having MRSA. Microbiology laboratories across the UK were asked to be vigilant and have been requested to send any suspicious samples of PVL for further analysis. It is very important to maintain respect and dignity when dealing with the incident as it is a neonatal unit patients and staff already know that it’s a specialised unit and therefore special and extra care is needed so that means everybody has to be ready for whatever comes up. It is also necessary to have policies and procedures because then it makes easier and quicker to do things right at the first time and there is less frustration and stress helping the staff by doing everything peacefully and accurate. MRSA: The full name for MRSA is methicillin-resistant Staphylococcus aurous. This bacterium is resistant to medicines called methicillin-type antibiotics, which means that it isnt killed by these antibiotics and can be very difficult to treat. Its sometimes called a superbug. It is normal for healthy people to have staph on their skin. Many of us do. Most of the time, it does not cause an infection or any symptoms. This is called â€Å"colonization† or â€Å"being colonized.† Someone who is colonized with MRSA can spread MRSA to other people. A sign of a staph skin infection is a red, swollen, and painful area on the skin. Pus or other fluids may drain from this area. It may look like a boil. These symptoms are more likely to occur if the skin has been cut or rubbed because this gives the MRSA germ a way to â€Å"get in.† Symptoms are also more likely in areas where there is more body hair due to hair follicles. MRSA infections in patients in health care facilities tend to be severe. These staph infections may be in the bloodstream, heart, lungs, or other organs, urine, or in the area of a recent surgery. Some symptoms of these severe infections are: Chest pain Cough or shortness of breath, Fatigue, Fever and chills, General ill feeling, Headache, Rash and Wounds that do not heal.

The Crush Is A Short Film Film Studies Essay

The Crush Is A Short Film Film Studies Essay The film starts off with a white text saying a purdy picture production behind the text a black background appears. As it clears up you can hear a soft and strong womans voice saying three words Reveal, Pretend and love. This leads to an Establishing shot which sets up a classroom scene, suggesting that the woman is a teacher the camera has a long shot of the teacher; the camera goes around the room which shows all the kids in the classroom. Warm colours are implicated to show a positive attitude towards the teacher which applies those three words that should to be learned. There is a shot with a young boy the camera has a close up shot of his face to show his kid like emotions, there are birds singing in the background also with the soft music playing. By looking at the young boys face tells me that his emotions are dreamy towards the teacher and hasnt been paying attention. The school bell goes off in the background, which courses the students to leave class which creates a medium shot. Ardal the young boy sitting at his desk and still dreamy hears Ms Purdys voice saying his name; the lighting is a sense of Joy and good. A medium shot is used as he calmly walks to Ms Purdys desk, a tracking shot follows him to show Ms Purdy curiosity and interest with what Ardal has got. Ardal gives her the ring Ms Purdy was surprised and also great full the lighting is a sense of Delight which contrasts with the colour and sends him of to have a great weekend. A head on shot is used while Ardal walks home therefore the action comes straight to the audiences. He arrives home he starts to have dinner with his parents, sitting right in the middle with his parents sitting on either side of him which creates a medium shot. The light suggests that of a delight and also the colour is a calmer, relaxed feeling. A close up shot of dad emotions suggesting to be interested, he asks everybody about their day but also continuing about his story of the day. He tells his son the exciting story with his facial expressions makes the story even more exciting to listen to which becomes into a swish Plan. Ardal all of a sudden asks his mum about when is the prorate age to get married. The dad is shocked with this statement and looks at his wife with disbelieve. His wife answers and asks why have you got some news of us but with a smart response he says that hell keep his mum posted about marriage. After dinner he is in his room a low angle shot is used, he op ens up a Ten year planner diary goes to the year 2015 month 22-28 page and writes down Marry Ms Purdy. He looks at the text after his done writing which is an Aerial shot; dim lighting is implemented to suggest a Force and strength. A long shot shows Ardal enjoying himself and using a public bin as a prop, a feeling of happiness which suggests warm colours. Also a soft but enjoy full music plays in the background suggesting that its a nonviolent act. Ardals mum walks out of the shop she looks at her son and yells come on Ardal with a sense of being in a rush. The music stops playing, Ardal follows his mum he immediately faces the ground. As he walks a ring of a door bell goes off on the background suggesting that someone he matter know is walking out of a shop. He hears a soft but kind voice saying hello Ardal with excitement he recognises the voice and immediately looks up, his eyes brightens up with excitement that its really Ms Purdy. She complements on his new shoes a high angle shot is used at the same time a close up shot of her new ring to show Ardal but he doesnt recognise the ring. A High Angle is used to show how powerful Pierce is, while Ms Purdy is talking about the ring and how they are engaged. Pie rce isnt interested at all and seems to be in a rush to watch a football game. He pulls Ms Purdy away from the conversation which automatically ends the conversation and leads her away. Close up shot of Ardals emotions with an angry facial toward Pierce is implemented. Ardal is back in his room, the colours give the sense of anger and also the dim lighting. He rips a page out of his diary it seems to me that his crunching up the page was he wrote Marry Ms Purdy. A close up shot is used when He throws the paper on the floor and stomps on it, which suggests anger towards the idea of getting married. A scene with dim lighting suggests the idea of death which shows Ardals dad examining a gun; he hides the gun on the top section of the wardrobe from reach. Ardal stands near the door peaking as his dad hides the gun, he shows a lot of interest towards the gun. Ardal comes back in his room, he reattaches the crunched up paper to his diary. At the same time he looks to his side and stares at a poster of a cowboy that is having a challenge a duel to the death. Suggesting a high angle shot with the sense of power he wants to be over Pierce. A grey golf Volkswagen is packed outside the school. Pierce is waiting for Ms Purdy; he looks frustrated that she is always the last teacher to leave school. A sudden knock on the car window, Pierce calmly puts the window down. As the window goes down, there is a close up shot of Ardal standing beside the car fearless he demands him not to marry Ms Purdy, she is mine Ardal says. Pierce laughs with joy and disbelieve he explains that its never gone happen. Ardal demands a duel to the death, he tells Pierce where and when to meet him of this challenge the lack of communication suggests a dim of lighting. A Reverse angle is used as Pierce accepts this challenge with a laugh he also asks with a childlike behaviour which weapons to bring. Ardal says pistols, he calmly walks away. Ms Purdy comes and sits inside the car, the lighting in the car suggests a sense of Innocences. A Head on shot is used again when Ardal walks home but his facial emotions suggests a seriousness, it seemed to me t hat he is planning ideas while his walking home. Ardal is back in his parents room sitting on their bed, a high angle is used and the lighting once again gives of Death and evil look to the scene. While Ardal stares up giving him a low angle shot of the wardrobe where his dad has hidden the gun, the background music play which helps with the senses of stargazing a plan of attack. Pierce is once again waiting of Ms Purdy at the school but this time his in an energetic mood of his close up facial expressions. Ms Purdy walks to the car and sits inside. She and Pierce connect lips with a kiss, as the kiss ends. Ardal is given a long shot therefore tells us that his standing in front of the school doors the shot was taken from the car pointing towards Ardal which also gives him a horror look. Pierce gets out of the car while Ms Purdy is trying to calm him down also letting him to leave it alone his just a kid. Engorging her, Pierce leaves and closes the door behind him which leaves Ms Purdy worried suggested by the dim lighting and also the close up shot. Pierce walks into a four walled concrete room, Suggesting to me that it looks like a squash room with one white line going across and one thick line at the bottom going across the wall. The Camera zooms into his face and then out, which gives him a side view. In the shot Ardal appears by the door Pierces full body turns around to look at him, Ardal drops his bag on the floor. Ardal asks Pierce were is his pistol but he doesnt care about this problem, he pulls out a gun and points it to Pierce a close up shot of him holding the gun, helps to determine that idea. His shocked with Ardals actions also thinking it might be a fake gun but Ardals knows its real. Ms Purdy walks into the building she sees Ardal pointing a gun at Pierce. A close up is used to determine how afraid she is of what might happen next. Pierce begs him to put the gun down but Ardal is determined to kill Pierce and stop him marring Ms Purdy. The lighting of scene suggest a more Evil which also is Death , Ardal activities the trigger of the gun aims it at Pierce, Pierce going down on his knees and tells the true about why he got engaged to Ms Purdy just to shut her up about marriage. As Pierce yells at Ms Purdy to call the cops, Ardal shoots a big loud bang goes off. The camera shots move around with Pierce as he flows to the ground, a close up shot comes back to Ms Purdy as she screams wit h fear. A close up shot of Ardals face shows his eyes not blinking once and fearless. A Blank screen shows for 3 Seconds Slowly the blank screen disappears. Orange ball roles across Pierces body, a close up of his eyes opening and realising that his not dead. Ardal looks back at Ms Purdy and says see Ms she also realises that the gun is fake, she takes out her ring and throws it at Pierce. Pierce gets up with anger towards Ardal but Ms Purdy protects him. They both leave the room, leaving Pierce alone in with disbelieve. Conclusions The director has used good angle shots for each scene to make the film as real as it can be. With the use close up, long shots, medium shots, high/low angle shots and also head on shots. The lighting was well implemented throughout the movie, with the sense of Death, Joy and good will. Colours helped with all aspects of the film mainly with lighting. Ms Purdy takes the gun of Ardal and she puts it in her handbag he explains that his dad had gotten him toy gun for his birthday and he was hiding it form him, Ardal asks if his actions are going into his report but Ms Purdy tells him that it is they little secret. Ms Purdy walks Ardal home and the back ground music is a happier and more relaxed. At the end the directors/written and also the produces name show up also with the rest of the crew members of the movie.