History Is A Repetition Of Events - 970 Words

History is a repetition of events: war after war, economic crisis after economic crisis, technology outdoing itself as we speak. A line of events that for centuries have been reported by the world’s oldest storytellers: journalists. Yet, the future of journalism itself has never been as uncertain and unpredictable as it has been in the past decade and the role of ‘gatekeepers’ of news has never been more precarious. The digital era has brought traditional journalism to the edge, forcing the industry to update its means in order to sustain the constant commercial pressure it is put under. On some level, the digital era disrupted an already easily corruptible industry, while from another perspective, it has opened new opportunities for innovation and renovation, which could mean the restoring of such criticized profession. It is inferable that the ‘Fourth Estate’, as in journalism acting as a watchdog and as provider of objective and impartial news, is in great danger. The pressure to maximise profits and the frequent censorship, both as a result of government control, and market ownership, have undermined the industry’s professionalism as a whole. At the same time, new media has been claimed to be a dynamic tool to enhance democracy, as it allows citizens to bypass the traditional mainstream news media and to get access to a plurality of information coming from alternative and independent news providers and online watchdog organizations, untouched by any kind of pressure.Show MoreRelatedAnalysis Of Learning To Read By Malcolm X957 Words   |  4 Pagesdevoted so much time to it. Malcolm X recounts his personal history of learning to read and how he finds reading to be the most important skill and influence everything in his life. He retells his history of reading several books and dictionaries and how th process slowly affected his life. He elaborates how reading increases a performance and efficiency to heighten their potential. In â€Å"Learning to Read, â€Å" by Malcolm X, he utilizes repetition and anecdotes to hint at the fact that reading allows a personRead MoreThe Cyclical Nature of Life as Demonstrated in the Nov el the House of the Spirits by Isabel Allende1078 Words   |  5 Pageslong list of causes and effects, repeating patterns and cycles as it stretches through time. Isabel Allende, in the novel The House of the Spirits demonstrates how history repeats itself and that everything is connected through the repetition of events, the inter-generational storyline and the ending of cycles. Throughout the novel, events, motifs, and characteristics are mirrored, bringing attention to the cyclic nature of the novel, as well as connecting characters and ideas together. Rosa and Alba’sRead MoreEssay on Analysis of Obamas Victory Speech831 Words   |  4 Pageslast from ll. 95-105. In the first part of the speech Obama uses many stylistic devices. He makes repetitions (â€Å"three hours, four hours†, l.10), (â€Å"Blue States†, l.20, â€Å"United States†, l.21) to underline his ideas and to emphasize that people waited long to have the chance to vote even for the first time (ll. 7-13) and that the USA is one state (ll. 18-21). He also uses a metaphor (â€Å"arc of history†, l. 25) to evoke the picture of a unity that hopes together and that believes as one in the AmericanRead MoreThe Rhetorical Analysis Of Pierre Trudeaus Speech1233 Words   |  5 Pagessignificant historic event that took place in Canada at that time. Up until that point, the country had ruled under the British Parliament, and the Charter of Rights had not been added to the Canadian Constitution. His words appeal to his audience, Canadians of all backgrounds, and the British Monarchy, through logos, ethos and pathos to punctuate this monumental change for Canada. T hrough the use of figurative devices such as symbolism, personification, diction, imagery, repetition, metaphor, fictionRead MoreNight Trilogy By Elie Wiesel1075 Words   |  5 Pages His simple language of the historical events he endured are captured without a plea of sympathy, yet readers feel empathy towards young Wiesel and his father, which explains how powerful and influential Wiesel’s writing is, especially in Night. â€Å"Wiesel does not tell the reader what to think; he simply presents events as plainly as possible and lets them speak for themselves† (Winters 1). He does not emphasize on the horrors since these terrible events reveal themselves as nightmares. In NightRead MoreThe Language Of Imagery In George DrowBy George Doctorow794 Words   |  4 Pagescontradict his style of writing which uses both history and fiction which is ironical. Repetition is also a common element in the novel to give an allure of the recurring element of history. The author also uses a vivid description of the characters in the novel allowing us into the struggles of each of them. Climax, conflict and denouement are also common styles in the novel. The characters seem to disagree on the proper cause of action following the various events that take place in the novel. DoctorowRead MoreRhetorical Analysis Of The Death Of The Moth And On Keeping A Notebook 1427 Words   |  6 Pagesdevices to get their poi nts across to the audience, and these devices help strengthen overall theme the authors want to communicate. Though several may argue that Didion’s use of metaphor and rhetorical question compliment her essay very well, the repetition and metaphors Dillard uses are more effective in developing the theme of loss and gain throughout the story. Throughout the writing, Didion makes a frequent use of metaphors. One of the most powerful metaphors she uses is of the description ofRead MoreRhetorical Analysis Of The Pearl Harbor Speech1106 Words   |  5 PagesThe Pearl Harbor incident is an instant in history that changed our world views and also our standing in the world. During this time World War II was at its peak and the United States was going through a horrendous plunge in the stock market which threw us into the Great depression. But the bombing of Pearl Harbor is an event that will haunt our nation for the rest of history and is unforgettable due to what the nation went through after that incident. President Franklin Delano Roosevelt, otherwiseRead MoreDistinctive Voices Essay Plan1398 Words   |  6 PagesStatement/Introduction: Thesis Statement/Introduction: * Clear links are evident between the speeches with the way in which the composer evokes the feelings of the audience through their distinctive voices to convey their ideas. * King uses specific events in history and refers to real places to convey a stronger image. Refers to Mississippi, Alabama, Police brutality etc. * Severn uses her innocent child voice and personal experiences of being a child to develop a sense of sympathy and understandingRead More Grapes of Wrath Essay: Steinbecks Powerful Style965 Words   |  4 Pagesare corollary chapters.   The purpose of the corollary chapters is to put the events of the story in perspective to the circumstances of the country, so everyone would be able to understand the context of the book.   The corollary chapters tell little pieces of the common story, the story held in common. They dont give specifics-they give generalities.   The first chapter gives the background to all of the following events. Every-other chapter gives more background to the story.   Whether a massive

A Visit to the Boston Museum of Fine Arts Essay - 867 Words

A group of us Arts and Music students used the day on Wednesday to go into the city to visit the Boston Museum of Fine Arts. It was a cold, breezy day so we were all bundled up in jackets and hats. As we got off the E train and walked toward the museum, its appearance was not what I expected it to be. The museum was an elegant, beautiful building made of what looked to be marble; not the big, brick monstrosity I had expected. Once we walked into the museum, it was even more elegant on the inside. The marble staircase had sculptures on each side leading up to the rotunda where white Christmas lights were strung around the banister in decoration for the Christmas season. Saint Catherine by El Greco was found in the European Old Master†¦show more content†¦Picassos painting entitled Standing Figure depicts a nude woman with her arms crossed behind her head. It was painted in 1908 during a key period of invention and experimentation, as Picasso began to construct his paint ings in a new way. The figure is translated into simplified, geometric forms, reflecting Picassos interest in the art of Africa and Oceania. Using only a few colors, he focuses the viewers attention on the intersection of these geometric forms. It seems as though Picasso uses the blue lines in this painting like some sort of directional device, drawing attention to the outline of the womans figure. As we discussed in class, the style of cubism uses multiple or contrasting vantage points. Another element of cubism is simplifying more complicated scenes into geometric forms. Cubism rejected the inherited concept that art should copy nature, or that they should adopt the traditional techniques of perspective, modeling, and foreshortening. They wanted instead to emphasize the two-dimensionality of the canvas. Turners Fall of the Rhine at Schaffhausen, painted between 1805 and 1806, creates a sense of panic for the viewer. The water has an overwhelming presence in this piece. Compa red to the force of nature in the waterfall, the people and animals are dwarfed. One woman is depicted rushing to try and save her child. Turner captured the force of the waterfallShow MoreRelatedThe Museum Of Fine Arts751 Words   |  4 PagesDear to whom it may concern in Museum of Fine Arts (MFA) Boston I am writing to you to express my interest in the job opportunity â€Å"Terrace Research Associate in Egyptian Art† in the Department of Art of the Ancient World, one of open staff positions in Museum of Fine Arts (MFA) Boston next Summer. As an applicant for the job opportunity in Museum of Fine Arts (MFA) Boston, I would be interested in the division, the Arts of Ancient Egypt collections I hold a Bachelor’s degree in Egyptology fromRead MoreGold And The Gods : Jewels Of Ancient Nubia1557 Words   |  7 Pagesfrom Tombs of Ancient Nubia Include Rare Works of Gold and Precious Materials BOSTON, MA (June 23, 2014)—A world-class collection of jewels from ancient Nubia at the Museum of Fine Arts, Boston (MFA), will go on view this summer in Gold and the Gods: Jewels of Ancient Nubia. The MFA’s collection of Nubian adornments is the most comprehensive outside Khartoum—the result of an early 20th-century expedition by the Museum with Harvard University. The exhibition opens on July 19, and includes works byRead MoreExperience of the Different Nation1400 Words   |  6 Pagesusually visit any types of historical place, I always think on its background. I am curious to know what happened years ago in those places, how the people looked like, and how they survived the difficulties of that era. Actually, I am an emotional person especially when I heard on history because I feel captured by the interesting events. Moreover, I feel lost by traveling and going back in years trying to leave the same experiences. The same happened to me before going to visi t Boston Tea PartyRead MoreEssay on The Horse Fair by Rosa Bonheur1019 Words   |  5 PagesRosa Bonheur paints what is before her. Her painting is called The Horse Fair. The painting itself is 8 feet tall by 16 feet wide.1 The Horse Fair is located at the Metropolitan Museum of Art.1 Bonheur uses a panoramic view in her painting.2 The Horse Fair was inspired by the horse market that Rosa Bonheur use to visit on Boulevard De l’Ho Ì‚pital.1 The building in the upper far left of the painting is called Asylum on Salpetriere, which is located in Paris.3 The people on the hill in the upperRead MoreThe Museum Of Fine Arts1398 Words   |  6 Pages Like many other places in South Boston, the Museum of Fine Arts and History is deceptively small, but musty and brimming with reminiscence of times past. Squatting on the curb of the downtown road since 1993, the museum belies its significance. Composed of plain red brick atop a sheet of cracked pavement, it is as humble as an y house along the road. The first step into the museum greets the patron with a wave of chilly air that totes along whiffs of dust and undertones of the aged burgundy rugRead MoreThe Della Robbia Exhibition At The Boston Museum Of Fine Arts1158 Words   |  5 PagesI was lucky enough to be able to visit the Della Robbia exhibition at the Boston Museum of Fine Arts twice this semester. This was one of the first major exhibitions for Della Robbia in the United States. The Della Robbia series began with Luca della Robbia in the 15th century, and this exhibition showcased 46 works of his family and associated workshops. The exhibition itself was breathtaking and unique. The creamy, white gazed terracotta statues and displays were breathtaking and unique in theirRead MoreMuseums Essays10752 Words   |  44 PagesMuseum Museum, institution dedicated to helping people understand and appreciate the natural world, the history of civilizations, and the record of humanity’s artistic, scientific, and technological achievements. Museums collect objects of scientific, aesthetic, or historical importance; care for them; and study, interpret, and exhibit them for the purposes of public education and the advancement of knowledge. There are museums in almost every major city in the world and in many smaller communitiesRead MoreAdolf Hitler and the Holocaust Essay1114 Words   |  5 Pagesthe faults in our once perfect nation. My father’s strict upper hand was not the only contribution to my great plan. At the age of sixteen, I left my home to pursue my dream of becoming an artist. I enrolled myself into the Viennese Academy of Fine Arts. The vile Jews in charge of the school denied me acceptance into the school. I spent five years trying to be accepted. Many would call me stubborn, I see it as persistence. My anger toward the Jews increased immensely afterward. The only solutionRead MoreChic B Tique Case Study1295 Words   |  6 Pagesbrought together to create this atmosphere in the Chic B’tique. The guest walks into her room and is greeted by her favorite flowers and chocolate, with a rich and luxurious atmosphere. The hotel features: 688 guest rooms and 19 suites, 18 floors, 1 fine-dining restaurant, 1 casual-dining outlet, 1 lounge, meeting space, business centers, health club, helipad, and gift shop. The hotel has products and services that include: personalized service, guest rooms, free parking, conference services, cateringRead MoreArt as an Embodied Imagination22095 Words   |  89 Pagesied ImJournal of Consumer Research, Inc. Speaking of Art as Embodied Imagination: A Multisensory Approach to Understanding Aesthetic Experience Author(s): Annamma  Joy and John  F.  Sherry, Jr. Reviewed work(s): Source: Journal of Consumer Research, Vol. 30, No. 2 (September 2003), pp. 259-282 Published by: The University of Chicago Press Stable URL: http://www.jstor.org/stable/10.1086/376802 . Accessed: 22/10/2012 06:18 Your use of the JSTOR archive indicates your acceptance of the Terms Conditions

Example Self Introduction Free Essays

Chris Hoskins English Communication I Personal Introduction 16 April 2012 Please Allow Me to Introduce Myself As I say in the title, please allow me to introduce myself. My name is Chris Hoskins. In fact, my full name is much longer, Christopher Alan Hoskins, but I commonly use only Chris Hoskins. We will write a custom essay sample on Example Self Introduction or any similar topic only for you Order Now Most people I work with, including students, simply call me Chris. I was born in in the state of California in the USA, but I grew up near Chicago in the state of Illinois. I moved to Illinois because of my father’s job. My father was an airline pilot for United Airlines, and when he first started working for United Airlines that company sent him to Ohare Airport, near Chicago to work out of their main place of operations. When my father moved to Illinois he took me and the rest of our family to live with him there. As I grew up I lived together with my mother, father and two older brothers in a small town outside of Chicago called McHenry. Our house was located next to the Fox River, and my family often enjoyed recreation on the river, including water skiing and ice skating. As I grew up I developed a strong interest in reading and music. My interest in music led me to choose to play the violin as a hobby, and my interest in reading led me to love studying English, which in turn led me to choose teaching English as a career. I am continuing the both my hobby and career today. It is my career that led me to work at Kyoritsu Women’s University, where I now teach classes in English and academic skills. As I continue to work at Kyoritsu, I hope to be successful in helping students develop skills that allow them to achieve their future dreams. How to cite Example Self Introduction, Essay examples

Business models of Hospitality and Tourism - Myassignmenthelp.Com

Question: Discuss about the Business models of Hospitality and Tourism. Answer: Introduction: The report is an analysis on the case study of Ryanair. Ryanair happens to be the largest low fare airline of Europe that started its operations in the year 1985 (Ryanair.com 2018). The airline ran a daily flight between the Waterford airport in South East Ireland and London Gatwick. The company made air travel affordable for the people of Ireland and United Kingdom. However, the company faced enough problems initially in delivering such commitment. The report puts forward an analysis of Ryanair in the macro as well as micro concept. The report also focuses on the SWOT analysis of Ryanair. Analysis in the Macro Context: The analysis of Ryanair in the Macro context ensures considering its PESTEL analysis. The PESTEL analysis of Ryanair includes analyzing it based on political, economic, social, technological, environmental and legal factors. Political Factors: Ryanair, although a registered airline of Ireland, has large bases in United Kingdom. The unfavorable outcomes of Brexit have not only influenced Ryanair negatively but also have an impact on other airlines. Economic Factors: The recession phase in the United Kingdom after its complete departure in the European Union will lead to a decline in the earning of the low-cost airline in the market of United Kingdom. Social Factors: The expansion of the low-cost airlines attributes to the accompanying lifestyles and the disposable income growth of the Generation Y travelers who are able to afford multiple trips around the year. They had completely different sort of expectations in terms of higher customer service without the necessity of paying any extra premium. They also have greater value for the airlines that provides advanced solutions technologically for managing their itineraries (Giaretta 2016). Technological Factors: The emergence of advanced technological factors has resulted in increased reliance of the airline industry and Ryanair is no different. The use of technology helps the airlines in gaining deeper understanding of the customer behavior through analyzing the customer data shared voluntarily on the digital platforms. Environmental Factors: The generation of heat waves is a common phenomenon in the airline industry. This is having an adverse effect on the environment as the temperatures above the aircraft is above the temperature of the ground. Thus, there are suggestions for an alternative strategy of operations for adjusting to the change of climate. Ryanair is thus using fuel-efficient aircraft and modern fleet thereby contributing to the carbon emissions (Giaretta 2016). Legal Factors: The International Air Traffic Agency has made certain rules and regulations for operations of flights across the world. Ryanair being a part of the airline industry needs to abide by these regulations and thereby provide necessary benefits to the passengers. Analysis in the Micro Context: Analysis of Ryanair in the micro context done based on customers base and competitive advantage. These are as follows: Customer Base: The customer base of Ryanair includes business travelers as well as families. Ryanair being a low-cost airline put forward better deals from time to time for luring its customers. For instance, they allow business travelers in changing their flight schedules provided their timings for the meeting change (Bertels, Koen and Elsum 2015.). Moreover, they also have specific products designed for families who are travelling with children. Thus, figures show that there has been a substantial rise in the number of passengers for Ryanair between the year 1985 and 2013 (Creaton 2014). The airline started with only five passengers in 1985 which increased to around 81, 300 passengers in 2013. Figure: Customer Base of Ryanair Source: (Mack 2013) Competitive Advantage: The Ryanair in addition to a low cost registered Irish airline has many competitive advantages. The airline is undoubtedly the low-cost airline and allows online bookings, ticketless boarding, single class travel and unallocated seats. The airline allows flying to secondary airports along with reduced turnaround time (Bridoux and Stoelhorst 2014). The airlines undertake in house marketing with no refund policy. Ryanair also offers corporate partnerships along with no cargo service. Compared to other airline service Ryanair has introduced new aircrafts that operates on hedge fuel risk. The airline also has an ancillary service offering that is quite successful. Lastly, the airlines also offer outsourcing services to the international airports. Figure: Competitive Advantage of Low Cost Airlines Source: (Dobruszkes 2013) SWOT Analysis: The SWOT analysis of Ryanair indicates analyzing it in terms of strengths, weakness, opportunities and threat (Dsseldorf 2016). Strength: Ryanair is an established airline in Europe that follows a low-cost business model. This helped the organization to gather better expertise in the industry. The airline is the largest in Europe transporting huge number of passengers compared to any other airline in the industry. However, Ryanair has a stronger presence in the European markets that also acts as a defense mechanism for the competing firms. The large size of the organization helps in exploiting the economies of the scale that allows them to keep the prices of tickets low. Ryanair also maintains an online reservation system that helps the customers in managing itineraries without having to rely on the travel agent (Ryanair.com 2018). Weakness: Due to the tricky arrangements of its service, implementation of ancillary revenues and unfair policy of pricing often misleads customers and results in poor customer service. Leisure travelers most often choose low cost airlines so a sudden change of demand can influence the earnings of Ryanair. Moreover, the airline has no diversification in other segments like cargo or maintenance that makes the airline exposed to the volatility of the travel demand. Opportunities: There are varieties of opportunities of Ryanair that helps the airline in sustaining its growth. The aircraft order put forward by the airline helps it to strength its market position in Europe while reducing its fuel consumption and impact on the environment. The airline has implemented a program for improving its perception and customer service that will also act as an opportunity in outperforming the rivals. Threat: There are certain external factors that are beyond the control of the company and which acts as threat to the airline company. These include currency movements, fuel prices and other external events that influence air travel demand. Conclusion: The report ends in the concluding note that the rapid growth of Ryanair is due to its low-cost business model. In addition to this, the company also adopts cost effective innovative methods and believes in alternative and creative means of revenue generation. References: Bertels, H.M., Koen, P.A. and Elsum, I., 2015. Business models outside the core: Lessons learned from success and failure.Research-Technology Management,58(2), pp.20-29. Bridoux, F. and Stoelhorst, J.W., 2014. Microfoundations for stakeholder theory: Managing stakeholders with heterogeneous motives.Strategic Management Journal,35(1), pp.107-125. Creaton, S., 2014.Ryanair: How a small Irish airline conquered Europe. Aurum Press. Dsseldorf, I., 2016. Ryanair. SWOT Analysis of the Leading Low Fare Airline Giaretta, F., 2016.Changing business model. The Ryanair case(Bachelor's thesis, Universit Ca'Foscari Venezia). Mack, R., 2013. A study on airline strategy: comparing Ryanair and Lufthansa to determine the best strategy in the industry.Bachelor Commer Best Bus Res Papers,7, pp.49-61. Ryanair.com. 2018.Official Ryanair website | Book direct for the lowest fares | Ryanair.com. [online] Available at: https://www.ryanair.com/gb/en/ [Accessed 13 Jan. 2018].

Hamiltons Crusade Essays (3284 words) - , Term Papers

Hamilton's Crusade When the revolutionary war was over, the American colonists found themselves free of British control. Now that they were free, they wanted to create their own system of government where the tyranny and the arbitrariness of the British monarchy of old, would be diminished. Originally, The Articles of Confederation thinly united the thirteen states. This document had given the central government no power to do what was needed. The central government had no power to tax they only had the power to ask the states for money. They also had no money to pay for an army to settle domestic disputes or fight off invaders. These weaknesses and others in The Articles of Confederation caused the people to consider amending the Articles that would correct these wrongs and at the same time protecting the interests of the states. So in 1787, the states sent delegates to a convention in Philadelphia to amend the Articles. It did not take long for the delegates to scrap the Articles and to start writing a new document, the Constitution. Even this new document created controversy. The American people were divided into two groups: the federalists, with Alexander Hamilton as the leader, and the anti-federalists or Jeffersonians because they were led by Thomas Jefferson. The federalists believed that the Constitution itself was good enough where as the Jeffersonians thought that it would not protect the rights of the people. But both however decided that the government should be based on the principles of federalism. The Bill of Rights was added to the Constitution, to help the ratification of it and to insure the rights of the people. The Federalist, a series of papers, was written to get support of the Constitution in New York. These papers were written under the pseudonym, Publius. The papers were actually written by three men: Alexander Hamilton, James Madison and John Jay. Hamilton was the leader of these three for he had written 51 of the 85 The Federalist papers. Through their efforts the New York legislature ratified the Constitution. Even after the Constitution was ratified, the two factions remained divided for several reasons. One reason was the creation of a national bank. Hamilton was very supportive of a national bank and Jefferson was against the idea of a national bank. The descendants of these first two factions are seen today in the Democrats and the Republicans. Alexander Hamilton accomplished many great things for the United States including: calling for a stronger central government, setting up a national bank and a plan for economic growth and inadvertently starting the two-party system. Alexander Hamilton the Revolutionary and the Pater Familias Alexander Hamilton was born on January 11, 1755 (or 1757 according to Hamilton) on the West Indies Island of Nevis in the town Charleston. He was born out of wedlock to Rachel Faucitt Lavien and James Hamilton, who would later abandon the family in 1765. A local clergyman, Reverend Hugh Knox, raised funds to send Alexander away to school in 1773. He entered King's College (Columbia University) in 1774. At the age of 19 he wrote a pamphlet, A Full Vindication of the Measures of Congress. This was in response to a Tory's pamphlet that called the Continental Congress a parcel of upstart lawless Committee-men.?1 Alexander defended in his pamphlet that the Congress was an august body of men famed for their patriotism and abilities.? In the Revolutionary War, he distinguished himself in the eyes of General Washington, and in 1777, Washington asked him to be one of his six aide-de-camps (secretaries) with the rank of Lieutenant Colonel. Hamilton's main job was to, as Washington said, think for me, as well as execute orders.? He rode beside Washington in the battles at Brandywine, Germantown and Monmouth. Alexander married Elizabeth Schuyler in 1780, with whom he had eight children. Hamilton had just wanted to lead a simple life and care for his family or in his words retire a simple citizen and good pater familias (father of the family.)? Sometimes Alexander Hamilton would have a hard time in accomplishing this, as he was always away from home fighting for a new cause. Alexander Hamilton the Lawyer Alexander turned to law at the end

Voter Turnout, How Can We Turn it Around Professor Ramos Blog

Voter Turnout, How Can We Turn it Around Voting is a right of passage in America, however many people don’t turn out to vote. In any given election turnout rates can vary from 50-60% (McDonald) which gives the US one of the lowest voter turnout rates. This is a big issue for the country because it shows that many of those that are able to vote are not for some reason or another, which means that so many peoples voices are not being heard. Everyone who is able to vote should participate so that many diverse views can be accounted for in the decisions that affect our entire population. To encourage more people to vote, voting should be made more convenient, through automatic registration, online voting, and by allowing people to choose where they vote. Ever since the country was created there have been limits on who was qualified to vote. For a long time, rich, landowning men were the extent of voters, and not until the 15th amendment giving African Americans the right to vote, and the 19th amendment which gave women the right to vote did voting open up to the majority of the population. However, there are still states and laws that are preventing eligible voter the right to vote. According to Rapoport and Hines â€Å"23 states have enacted one or more restrictive laws since 2011† (22), these states are using anything from Gerrymandering, voter identification laws, and restricted registration and access to limit certain voters who disagree with the majority party of a state. Fortunately, the supreme court is fighting back against these states and forcing some states to relax their voting criteria. And in turn this will allow for a larger voter turn out as those who the states have oppressed will be aloud to vote once again. Convienience is an important aspect that can increase voter turnout. Accourding to Stein and Vonnahme â€Å"Convenience is more influential to the infrequent voter’s decision to vote† (489), this means that by focusing on helping people who don’t typically choose to vote and making it easier for them, voter turnout can increase by the maximum amount. Those who vote irregularly or infrequently are most influenced by proximity and ease of voting and tend to vote on polling day, while on the other hand people who vote regularly typically take advantage of voting by mail, and plan ahead who and what they wish to cast their ballots for. However, making voting more convenient will benefit both groups and make all voices easier to be heard. Automatic registration allows voters to vote without having to preregister. In many states there are currently laws that limit the amount of time in which citizens have to register to vote before the election day. These laws target younger voters who turn 18 near voting time, as well as voters who register later on. By allowing automatic registration no one can be denied voting rights because they were late to register. Currently more and more states have decided to implement automatic registration, â€Å"In just a few short years, 13 states and D.C. have adopted AVR. In Oregon, more than 200,000 voters were added in 2016.† (Rapoport and Hines 23). Even though registration may be automatic in some states, additional steps should still be taken to promote voting. While it is very important to make voting more convenient to maximize the amount of people who vote, some states are doing the opposite and making voting less convenient for certain groups. States such as North Carolina are targeting African Americans in order to suppress their votes and keep the Republican party a majority in the states. An example of the techniques used to make voting more difficult for some voters includes, â€Å"targeting African American voters, including by eliminating Sunday early voting, when African American churches traditionally sponsor souls to the polls.† (Rapoport and Hines 22). These limits are strategically being used to suppress diversity, and in turn are bringing down the voter turn out rate. There are many ways in which voting can be made easier and more convenient, however the one solution that has not already been implemented is online voting. If the option to vote online became available citizens could use their social security number, or driver’s license to both register online, which is already available, and vote at the same time. Across America 77% of people say that they go online every day. With the internet reaching a majority of the us population, as well as being a place that 26% of people are on almost constantly (Perrin and Jingjing), online voting would be extremely efficient in reaching a majority of the population while also being and convenient. For those who have cell phones or computers they could easily look up all of the issues that the ballot covers while voting to ensure that they are well informed on the issues. Online voting would also allow the homeless to vote on important issues, because even though the homeless can currently register to vote in all 50 states, they often have difficulty putting a home address or proving residency for a state (Voting and Homelessness). Through online voting a home address shouldn’t be necessary, and could be easily tracked with a social security number, so anyone could vote on their phone, computer or at a local library in comfort. Some may argue that online voting may become an issue with security risks and hackers, however voting at polling places and by mail still have their own issues as well. According to various news sources reporting on the 2018 midterm elections many states had a range of issues due to their computerized voting machines that were out of date and constantly malfunctioning. In Michigan for example, â€Å"Rex Nagy, a voter in Redford Township, said that his polling place at Pierce Middle School was relying on just one voting machine †¦ Nagy saw about half the line leave to go to work, he said† (Friedersdorf). And in South Carolina it was reported that, â€Å"machines werechanging votes† (Friedersdorf), this issue was entirely due to these outdated machines not being able to keep up in modern times. While many such occurrences are marked as accidents, online voting could help to prevent these long lines and voting errors by giving people easy and reliable access to voting on their own electronic devices. While choosing not to vote does not have a large impact on the overall country, it is a right that should not be taken for granted. Being able to vote is a right that many generations had to fight for, and being able to live in a democracy with voting rights shows how much society has changed. Current voter turnout however indicates that many citizens in this country are not appreciating all of the hard work and dedication that their ancestors put in to vote. Many minorities should welcome the opportunities denied to them for so long. The Civil Rights Movement, and the Suffrage Movement changed this country and the many lives that fought for and were lost for these causes should not be forgotten by the many people who do not turn out to vote for who and what they believe in, which will help change and inform the future of the United States. Works Cited Friedersdorf, Conor. â€Å"An Embarrassment of Glitches.†Ã‚  The Atlantic, Atlantic Media Company, 7 Nov. 2018, theatlantic.com/ideas/archive/2018/11/voting-machines/575044/. This article provided a list of incidents with polling machines that occurred during the 2018 mid term elections. This article is being used to oppose an argument against online voting. While the article is written by a media company it is well researched and is credible because the author has collected data from reliable sources. McDonald, Michael. â€Å"Voter Turnout Data.†United States Elections Project, electproject.org/2016g. This website contains official turnouts from various elections. I choose this website because it shows the differences between primary and midterm elections to show the range of turnout that can occur during election. This source is credible because the information comes from the government’s official voting tally. Perrin, Andrew, and Jingjing Jiang. â€Å"A Quarter of Americans Are Online Almost Constantly.†Pew Research Center, Pew Research Center, 14 Mar. 2018, pewresearch.org/fact-tank/2018/03/14/about-a-quarter-of-americans-report-going-online-almost-constantly/. This article compiles research that has been done on the frequency of Americans in using technology. It is being used to show how online voting could be beneficial to a country that relies heavily on the internet. This is a credible article because the authors have done research on the topic from a credible center. Rapoport, Miles, and Cecily Hines. â€Å"The Good News from the Voting Wars: How Hard-Won Expansion of Voting Possibilities Could Raise Turnout, Boost the Waveand Help Our Democracy.† American Prospect, vol. 29, no. 4, Fall 2018, pp. 22–26. EBSCOhost, search.ebscohost.com/login.aspx?direct=truedb=pohAN=132438062site=ehost-live. This article describes the many issues that face the modern-day voter. Its being used to demonstraight the many issues that need to be addressed to improve voter turnout. This is a scholarly article. Stein, Robert M., and Greg Vonnahme. â€Å"Engaging the Unengaged Voter: Vote Centers and Voter Turnout.† Journal of Politics, vol. 70, no. 2, Apr. 2008, pp. 487–497. EBSCOhost, doi:10.1017/S0022381608080456. This article discusses how to best reach those who do not regularly vote. The ideas from this article are used to show the best ways to engage the unengaged voter. This is a scholarly article. â€Å"Voting and Homelessness.†Nonprofit Vote, Nonprofit Vote, nonprofitvote.org/voting-in-your-state/special-circumstances/voting-and-homelessness/. This website presents the issues that the homeless face when they want to vote. It is used to show challenges that certain groups face that could be solved with the use of online voting. This article is a nonprofit that aims to help people vote, which makes it a credible source on voting issues.

Living in Multicultural Sosieties Essay Example | Topics and Well Written Essays - 500 words

Living in Multicultural Sosieties - Essay Example of the Native American-Indians on issues like; their purpose of visit or making the contact as well as their level of technological advancement at that particular time. Consequently three examples shall be provided to support and give more insight to this paper; the three examples shall discuss the reaction of the native Indians towards the visiting Europeans i.e. resistance, positive reception and Native Indians that were neutral in regard to the European arrival. The first contact that occurred between the Native Indians and European took place in the 1500’s. Specifically, the first native Indians to greet European settlers occupied Northern parts of America and they were: The Aztects of Mexico as well as Incas of Peru. Other native Indian tribes that greeted European settlers during the 15th century were the Carolina Indians who killed most of the European settlers. At this particular time, the Aztects of Mexico built great empires and were known for hunting and gathering. They also had greater capacities to adapt to various environmental conditions as they could easily live in forests, deserts as well as in grassy plains (http://www.history-world.org n.d). Native-Indians were also known for farming by using crude tools such as wooden hoes to cultivate their lands. The Incas of Peru also had similar lifestyles and built great empires. On the other hand, the Carolina Indians were known for violence as they could attack villages of other natives and kill people. They were also hunters and gatherers, who performed domestic agriculture (http://www.history-world.org n.d). In relation to the European group, they felt that the Northern American was a new world; however, when they visited the native Indian lands, they brought various diseases with them for example: Influenza, chicken pox, measles and even small pox. This killed so many Native Indians owing to the fact that they did not have immunity to such new diseases. On the other hand, European settlers had

Bank of America Corporation Research Paper Example | Topics and Well Written Essays - 26000 words

Bank of America Corporation - Research Paper Example For this report, Bank of America may be referred to as â€Å"BofA† and other identifying names for the financial institution. Bank of America and its subsidiaries serves individual consumers, small and middle market businesses, large corporations, and governments. The firm offers a full range of banking, investing, asset management, and other financial and risk management products and services. Bank of America provides services through its subsidiaries (banks) and nonbanking subsidiaries around the world through six primary business segments: Deposits, Global Card Services, Home Loans & Insurance, Global Commercial Banking, Global Banking & Markets (GBAM), and Global Wealth & Investment Management (GWIM). As of December 31, 2010 Bank of America had approximately $2.3 trillion in assets and approximately 288,000 full-time employees. The bank serves approximately 57 million consumers in 5,900 banks, 18,000 ATMs, a network of national call centers, and through online and mobile b anking platforms. Bank of America has over 80% of the domestic banking market and operates in more than 40 countries around the world. On January 1, 2009, Bank of America acquired Merrill Lynch & Co., Inc. (Merrill Lynch) as a result the Bank of America became one of the largest wealth management businesses in the world with nearly 17,000 wealth advisors, an additional 3,000 investment advisors, and more than $2.2 trillion in client assets. The company has the No. 1 market share of U.S. retail deposits, is the No. 1 issuer of debit cards in the United States, No. 2 in credit card products in United States, and the No. 1 credit card issuer in Europe. Bank of America Home Loans is the No. 1 residential mortgage servicer and the No. 2 residential mortgage loan originator in the United States with 5,300 mortgage loan officers nationwide. Mission and Vision Mission Statement: The Mission Statement is the foundational philosophy and principles that a company is built on. The Statement usu ally reflects the values and beliefs of the founder(s) of the company. Over time the founding statement may change due to evolution of the company, however the essence of the original values still permeate through the modern day statement of mission for the company. Finding Bank of America’s mission statement was marred in a number of non-descriptive statements, fundamentally the stated mission is to be the â€Å"World’s Most Admired Company† (Bank of America â€Å"Executive Summary 1). Coupled with the philosophy which states â€Å" We believe very simply that it is the action of individuals working together that build strong communities and that business has an obligation to support those acts in the communities it serves† the bank is describing itself and its purpose for existing (Bank of America â€Å"Executive Summary 2). Notably, another statement reflects Bank of America’s commitment to consumers and acknowledges the responsibility of bein g supportive of customer needs and goals. Our mission is to provide you with an outstanding member/Customer benefit that helps you meet your organization's objectives. We work very hard to understand your objectives, then create a program that can help you meet them. Whether you want to attract new members, retain existing ones, drive incremental sales, or reinforce member or brand loyalty, we will work with you to help you achieve those goals. (Bank of America â€Å"Executive Summary† 1) The bank’s philosophy is: The company slogan is â€Å"Changing the Way You Do Business† (Bank of America â€Å"Executive Summary 2). Theoretically, the underlying motivation of the company’s can be seen in the philosophy. The slogan is a clear offshoot of

Philosophical methods and their role in integrating learning and faith Essay

Philosophical methods and their role in integrating learning and faith - Essay Example In Greek semantics, the traditional goal most associated with philosophy as a discipline is not stated directly, which is not to say that truth is absent in the definition of philosophy, but rather that truth is present in the defining aspect of wisdom. Wisdom relates to truth as knowledge relates to understanding, and the dynamics of this relationship is illustrated in the Greek term ‘Sophia’. In defining philosophy as the â€Å"love of wisdom,† the nature of wisdom itself must be analyzed through a comparison to other types of knowledge. On a fundamental level, traditional philosophy in both the Eastern and Western traditions is gnostic, for these schools assert that truth can be directly experienced and known by human consciousness and that truth is divinely inspired or created by aspects of a divine being. Yet, philosophers themselves may differ in the degree or the manner in which they accord truth to be divine, sacred, holy, or beautiful. Similarly, an agnostic philosophy may be possible, where followers of the teaching believe that truth itself cannot be known absolutely, constructed accurately, or experienced in a valid form by human consciousness, and that truth is not divinely inspired or created by theistic forces. An agnostic belief system or philosophy would appear to be inherently tragic in believing that truth cannot be definitively known to mind, whereas a gnostic or religious system of philosophy can be expected to be liberating through either immanence or transcendence related to mental apprehension o f truth. Therefore, in the gnostic aspects of philosophy, the reconciliation of faith and learning becomes possible, where truth is equated with divinity and wisdom with spirituality in the wider context of life and experience related to the existential aspects of being. In comparison, this possibility of reconciling faith and learning is fundamentally cut-off or eliminated from the philosophy of the agnostic type, as God or divinity is inherently rejected as valid reference. The relationship between philosophy and religion is seen traditionally across all cultures, languages, and schools of thought. In the Christian tradition, Max Dashu (2000) writes, â€Å"The syncretism of Judaic, Egyptian, Hellenistic and Persian traditions gave rise to Gnosticism, a name which arose directly from an emphasis on inner knowing.† (Dashu, 2000) In defining philosophy through the gnostic methodology of â€Å"inner knowing,† a deeper inquiry into the historical dimensions of ‘Soph ia’ or wisdom is also required. Wisdom in the age of the Greeks may have been worshipped with the attributes of the Divine Goddess in indigenous religious traditions, though simultaneously operating as an integral aspect of consciousness. Most schools of philosophy are united by the belief that truth can be apprehended by consciousness, but religious philosophy synchronizes divinity with truth experientially through gnostic realization. Gnosticism as a school of Christianity combining elements of Platonism, Pythagoreanism, Buddhism, and Orphism in a syncretic manner is distinct from the ‘direct knowing of truth’

Critical Reflection on current clinical knowledge and development

Critical Reflection on current clinical knowledge and development Within this assignment I will critically reflect on my clinical knowledge to date and consider my future development needs with a focus on my final management placement and future career as a registered nurse. I have chosen two areas which I feel are relevant to my future development needs namely Quality Assurance and Multidisciplinary/Agency team working and using the Gibbs model (fig. 1)as a framework will reflect upon my own learning experiences and achievements to date and write an annotated reflection highlighting my development needs from which I will formulate a Personal Development Plan. This undertaking demonstrates my commitment to the need for continuing professional development in order to enhance my knowledge, skills values and attitude needed for effective nursing practice (proficiency 4.1) and will address deficits in my knowledge and skills and identify any shortcomings within my own or others practice and help me cope with practice related issues experienced within m y previous placements. I have chosen Gibbs reflective model as a basis for reflection as I feel it is easily understood and encourages a clear description of the situation, analysis of feelings, evaluation of the experience, conclusion and reflection upon the experience to consider a solution if the situation arose again (Brooker Nicol 2003). It has been advocated that reflective practices are a method of bridging the gap between nursing theory and practice, and as a tool to develop knowledge embedded in practice (Chong 2009). Furthermore in reflecting on the way we deliver care we can identify weaknesses, build on strengths and develop best practice (Myser et al 1995, Johns 1996). However, there are those who are sceptical of the practice and the idea of reflection in nursing is ambiguous and confused and not based on discipline related evidence based research (Gustafsson et al (2007). Some studies however, have shown a positive response from practitioners who have attributed refl ective practice to changes in their practice (Paget 2000, Cooke Matarasso (2005). In consideration of these views my approach to reflection as a means of recognizing strengths and weaknesses in my learning and practice to enable me to make positive changes to my future practice will be unbiased. Therefore my reflective account will include an open and honest description of what I have gained from the experience In conclusion, my main aim is to enhance my professional development by reflecting upon past education and clinical experience using the Nursing and Midwifery proficiencies as a benchmark. Furthermore by utilizing the reflective model I will not only identify my strengths and weaknesses but also recognize potential opportunities or threats which will enable me to prepare for my future development and alert me to any threats allowing me to overcome any difficulties I may encounter. Teekman (2000), states that throughout the literature it is well emphasized that reflective practice is an effective tool to reduce or eliminate the perceived theory-practice gap. I will therefore endeavour to utilize this exercise to transform my theoretical learning into evidence based practice. By doing this I can substantiate my claim to having knowledge of evidence based care to ensure safe practice (Proficiency 2.5) Gibbs Reflective Cycle Description What happened? Action plan If it arose again what would you do? Feelings What were you thinking and feeling? Conclusion What else could you have done? Evaluation What was good and bad about the experience? Analysis What sense ca n you make of the situation? Fig. 1 REFLECTIVE SELF-ASSESSMENT 1ST DRAFT Gibbs (1988) model begins with asking the question What happened? and asks What were you feeling. This allows me to give an account of the events that occurred, and in order to add significance to the narrative I will relay my feelings about the event directly after explanation about the incident. During the course of my placement whilst working in an acute psychiatric in-patient I was delegated some responsibility for particular patients by senior members of staff. In addition I was often allowed to facilitate both group and one-to-one sessions supervised by a trained member of staff. However, due to other demands within the ward environment staff were often unable to run the groups and one-to-one sessions with the patients could often be time limited. However, on one particular day I was approached by a patient for whose care I was given responsibility He appeared very agitated and complained that over the previous few days he had become frustrated by the lack of attention he was been receiving from nursing care staff the lack of information he was being given in respect of his care. He also complained that he had been informed that he would have regular access to therapeutic groups and this was not happening. This patient had show a keenness to participate fully in his care to facilitate a quick recovery and discharge from the ward I was aware that staff had been busy but felt uneasy at his distress and afraid to tell him that staff had been too busy therefore unable to run the groups. In addition I did not feel confident enough to explain his treatment plan. I was quite annoyed though that he had not been consulted or involved in this previously, therefore I consulted with his named nurse voicing my concerns and asked if she could alleviate his concerns. (NMC Proficiency 2.6) was achieved by my articulating my own emotional and psychological responses to situations with colleagues in a professional manner. By also being aware of my own limitations at the time I achieved (NMC proficiency 1.1). The nurse took him into a quiet room and in my presence explained the situation to him apologising for the apparent lack of attention he had received. She assured him that the therapeutic group would be commencing later that day and allowed him to vent his feelings and concerns about his care and anxieties about his illne ss. She reviewed his plan of care with him taking account of his wishes and desired outcomes. On listening to how she handled the session, I felt quite inadequate afterwards thinking I should have been able to deal with the situation as I was competent at formulating care plans. Following the session I decided to approach my mentor to ask to discuss the situation and we agreed that I would take the time to read through the Integrated Care Pathway of each patient under my care and become familiar with their use by suggested I attend and participate in multi-disciplinary meetings. By recognising this I was adhering to the code of professional conduct (NMC) 2008, to consult with a colleague when appropriate and work within the limits of my competence. Moreover, I achieved (NMC Proficiency 4.1) by demonstrating a commitment to the need for continuing professional development and personal supervision activities. In addition a multi-disciplinary meeting was arranged for the patient and his father and my mentor allowed me to co-ordinate this and provide feedback on his progress in order that I gain experience in multidisciplinary working. Prior to the meeting I scrutinized his ICP to familiarise myself with his situation and plan of care to enable me to identify his needs and achieved (NMC Proficiency 2.2) by providing relevant and current health information to the patient during the meeting. Rees et al, (2004) informs us that ICPs are tools which map out the pathway of clinical events and activities for all professionals involved in a specific patient group. The ICP helped clarify my roles and responsibilities as well as improve team working and communication. This enabled me to become more informed and also provide the patient with information on his plan of care which would be carried out throughout his journey from admission to discharge In attendance at the meeting were the Consultant Psychiatrist, Named Nurse, Pharmacist, Community Psychiatric Nurse, Occupational Therapist and myself. I provided feedback on the patients progress to the Consultant Psychiatrist and other team members, and highlighted the patients concerns about his treatment demonstrating (NMC proficiency 3.2)by working collaboratively with multi-disciplinary team members to enable the delivery of effective patient care, prior to the patient and his father attending. This provided the Consultant Psychiatrist with an overview of the patients mental health and progress to date. The patient and his father were then invited to attend the meeting the patient was given the opportunity to tell the Consultant Psychiatrist how he was feeling and discuss any issues he may have. He was also given the opportunity to talk about his prescribed medication and ask questions which were answered both by the doctor and pharmacist. The pharmacist also gave some advice a bout his present dose of prescribed medication making suggestions to the doctor about possible changes due to a complaint by the patient that he was experiencing stiffness in his legs. The patient was allowed to discuss his involvement in therapeutic groups he had attended and their benefits. The patients father was also given the opportunity to ask any questions and voice any concerns he may have. Discussion between me, the consultant and patient provided clearer picture of the situation I and felt more at ease having further clarified the process of his care would be while on the ward. I felt more confident and satisfied that the patient was now more at ease and satisfied with his present care and was able to meet (NMC proficiency 2.4) by updating the patients plan of care following the meeting. The next stage Evaluation Gibbs model making sense of the situation and asks What was good or bad. I was pleased to see a positive outcome which was due to inclusion of the patient in his plan of care and collaboration within the multidisciplinary team meeting which alleviate the patients concerns. I was not happy at my own lack of confidence to initially deal with the clients concerns and the fact that the patient had to complain before being fully involved in his care. Having this awareness of my own emotions and of weaknesses in my practice and consulting with the patients named nurse assures me that I am managing myself, my practice and that recognizing my own abilities and limitations (NMC Proficiency 1.1) and resolving this by taking action to improve in this area of practice. In conclusion, stage five of the Gibbs (1988) model, I feel the more experience I gain in the ward environment and more I learn about ICPs I can improve patients quality of care and collaborating with other members of the multidisciplinary team I will gain knowledge and confidence to enable me to take that step from being a student to becoming a confident registered nurse and deal complex situations such as described above. In the final stage of Gibbs reflective model the question is asked If the situation arose what would I do? I will continue to utilize reflective practice to improve on my knowledge and skills and develop my Personal Development Plan to highlight gaps in my knowledge. I will use my personal development plan within my final placement to address my weakness and build on my strengths whilst seeking opportunities for further development taking account of any threats. EVIDENCE BASED RATIONALE I have used the two main areas within my recent practice where I have identified both strengths and weaknesses. Although multidisciplinary working and the quality assurance tool Integrated Care Pathways are interlinked they will be discussed separately to maintain coherence and facilitate separate Personal Development Plans. I will therefore begin by discussing Integrated Care Pathways as a quality assurance measure, what I have learned to date, highlighting my development need, and why this is important to my practice. Integrated Care Pathways Evidence Based Rationale My experience of Integrated Care Pathways during my training has been limited, therefore I require to improve my knowledge and participation in undertaking and documenting a comprehensive, systematic and accurate nursing assessment of physical, psychological, social and spiritual needs of patients. It is necessary therefore require to further enhance my knowledge and the requirements of (NMC proficiency 2.3) as part of my development needs. ICPs have not been implemented within any of my placements in the community or long term ward settings. However, an Integrated Pathway for admission and discharge has been implemented within an acute ward setting where I was placed. This has been implemented to standardize practice across every psychiatric admission ward within Lanarkshire (Kent Chalmers 2006), and to facilitate better co-ordination of discharge planning and facilitate continuity of treatment in the community (NHS Lanarkshire 2007). The purpose of Integrated Care Pathways has bee n defined in different ways within the literature. Quality Standards Scotland (2007) highlights the quality assurance aspect indicating that ICP standards will support service improvements in relation to the process or care and outcomes for individuals. PLANNED ACTIVITY METHODS OF EVALUATION FOR PDP

Human Resource Mangement in Solvay Essay -- Personnel Management

Human Resource Mangement in Solvay In the last decades, small national companies have grown in amazing scale all around the world. Companies that once were family owned have become huge multinational corporations. Corporations, which by the side of globalization, have expanded all around the world. International business has become one of the most important areas of business due to the need for companies to expand to markets outside their borders. Companies have had the need to adapt to another cultures and business systems. At the same time the way human resource management works has changed. Multinational corporations have had to adapt to new human resource requirements in order to be more effective and efficient. The business melting pot that surged in the last decades has forced corporations to develop a diverse workforce with the ability to expand their businesses. Solvay is one of the companies that was able to exploit globalization as it best. This company has successfully expand itself all around the world and has become one of the biggest multinational companies in the world due to its effective business and H.R. management performance. The story of Solvay starts in 1861, in Belgium. During this year the Ernest brothers started working on a new revolutionary ammonia-soda process for the production of sodium carbonate. Later on in 1863 the Solvay Group was founded. During the first years they had constant economic problems. Because of the problems that they had trying to developed and perfect the production process of their products, their performance during the first ten years was not successful. The first ten years they went on bankruptcy several times. However soon everything changes for the company. After 1870 Solvay started focusing on global expansion. Soon, factories were opened in Belgium, France, England, Germany, Russia and the United States. (Solvay s.a.) Nowadays Solvay is a global group of pharmaceutical and chemical companies specialized in different sectors. It has around 400 entities in 50 different countries, and it provides jobs for 32,000 people from different countries of the world. (solvay s.a.)Headcount By Sector Persons employed as of 1/1/2000 Pharmaceuticals 6 694 Chemicals 11 497 Plastics ... ...gium and the other countries where their factories are based. Solvay is a company that understands business and that has everything a company needs to achieve global dominance in its field of work. Belgium’s stability and prosperity gives Solvay a perfect environment and conditions (cultural and political) to continue its global expansion. The company’s approach to new markets, the strategies planned for the future and its highly skilled diverse workforce put Solvay in a privilege position for its global development. Works cited -All Internet source from yahoo education directory.http://dir.yahoo.com/Society_and_Culture. -All Internet source from yahoo education directory.http://www.altavista.com. -Jamieson, David and Julie O’Mara. Managing Workforce 2000: Gaining the Diversity Advantage. Jossey. Bass publishers.1991. -Solvay Investors. â€Å"Increasing competiviness†. http://www.solvay- finance.com/a_report98_human.htm -Solvay people. International pharmaceutical and chemicalgroup.http://www.solvay.com/people/announce/job0002908b. -The Wilson Quarterly. â€Å"In the Belgium chateau: the spirit and culture of an European society in an age of change†. 1995.

Initial Public Offerings Paper Essay

In order for a company to build their business, many pursue to either merge with another company or acquisitions from another company. Another option a company should consider when building their business is to make an Initial Public Offering. An initial public offering is the first sale of stock by a company to the public. A company can raise money by issuing either debt or equity (Know Finance., n.d.). Microsoft, Apple, and Samsung have stepped into the stock market by their IPO. These strides are what it takes to raise money and what roles help the company begin an IPO. Most corporations agree to an initial public offering with an investment banking firm by acting in the capacity of an underwriter. An investment banker is a person who works in a financial institution that primarily goal is to raise capital for companies, governments and other entities (Investopedia, n.d.). An underwriter is a person that provides several financial services that includes helping with assessing the value of shares and establishing a public market for first sales (Investopedia, n.d.). An underwriter responsibility is allotting securities issued to the public. There are several risks that are involved in a public offering. Initial public offering stocks is one of the risks involved in public offering (â€Å"Financial Web†, 2014). This is sometimes called going public because the stock is offered first to the public. Share, the risks of the company, can sometimes be profitable, but a risk too. An investor, shareholder, or individual may be at risks if they invest their money within a company that is going public for the first time (â€Å"Financial Web†, 2014). Pricing of good is one of the risks that are involved in a public offering. Pricing goods too high or too low is not acceptable in the public offering. Investors and shareholders will not invest in a company if there are any issues with the pricing. A firm and their investors will lose money their money if the price of goods is priced too low. This may cause investors to pull out of the firm corporation (â€Å"Financial Web†, 2014). Loss of income and revenue may sometimes make the underwriters hold the inventory and additional funds. Long holding period and lack of information are other risks that are involved in a public offering. Lack of information may cause investors to pull out of the firm because the firm failed to provide all of the documents and files. Long holding period may cause a decrease in stock price. The  U.S. Securities and Exchange Commission (SEC) protects the investors, maintain fair, efficient markets, orderly, and facilitate capital formation (â€Å"Bridge Capital Inc.†, 2014). The SEC deals with industries by monitoring, managing the terms of sales by preliminary prospectus and setting rules and regulations for companies. Preliminary prospectus is when the company and the securities are issues to the firm. A firm will have provided their income statement, balance sheets, its current activities, and other documents that provide information about the firm. The Litigation Reform Act of 1995 (PSLRA) was put in act to increase the success in private litigation for securities fraud. References: Initial Public Offering (IPO) | Know Finance. (n.d.). Retrieved from http://www.knowfinance.com/ipo/ Investment Banker Definition | Investopedia. (n.d.). Retrieved from http://www.investopedia.com/terms/i/investmentbanker.asp Underwriter Definition | Investopedia. (n.d.). Retrieved from http://www.investopedia.com/terms/u/underwriter.asp Financial Web. (2014). Retrieved from http://www.finweb.com/investing/therisksofinitialpublicofferingstocks.com Bridge Capital Inc. (2014). Retrieved from http://bridge.com

The Color of Water Thematic Essay Essays

The Color of Water Thematic Essay Essays The Color of Water Thematic Essay Paper The Color of Water Thematic Essay Paper In The Color of Water, author James McBride writes both his autobiography and a tribute to the life of his mother, Ruth McBride. In the memoirs of the author’s mother and of himself, they constantly face discrimination from their race in certain neighborhoods and of their religious beliefs. The trials and tribulations faced by these two characters have taught readers universally that everyone faces difficulties in life, but they can all be surmounted. Whenever Ruth or James McBride face any forms of racism, especially for being related to each other, having different skin colors, they can always look to religion to aid them through these tough times. It appears so that in the book, religion knows no race, and therefore is very accepting to no matter who it may be. In this case, in Chapter 6, the author tells about his past experiences going to Church with his family, and recalling his mother’s true embrace of Christianity, her singing voice, the fact that she was the only white person there, and how odd and exaggerated Reverend Owen’s sermons were whenever going to Whosoever Baptist Church. One afternoon at Church, Ruth McBride was weeping after hearing her favorite songs, like â€Å"We’ve Come This Far by Faith† or â€Å"What a Friend We Have in Jesus†. James McBride asks her mother why she cries in Church, and her response is that God makes her happy. He thinks about this a bit more and assumes that maybe God likes black people better, hence having her mother cry at Church. He then asks whether God was black or white. She responds saying that he is not black or white, but a spirit, leading into the main metaphor of the story, saying, â€Å"God is the color of water. Water doesn’t have a color. † The metaphor displays how God has no color, no race to him, and would accept anyone, no matter their race. This representative of how Ruth and James McBride were accepted as Christians solely, therefore avoiding any difficulties having to do with race, at least when speaking about it with religion. The author then looks back upon the time in his life when her mother decided to drive Hunter Jordan’s old car. However, she didn’t know how to drive, and was generally afraid to get behind the wheel. On that day, she drove crazily on the road, and declared to never drive again. James McBride also reflected on his life up to a teenager, who knew that bad things would occur in the not too distant future if he didn’t change his ways and behavior. Gradually, James McBride began to give serious consideration to the warnings of his sister Jack and Chicken Man. So he ecided, â€Å"Like my own mother did in times of stress, I turned to God. † This helped him to cope with all these current problems in his life. He also reflected on his past obsession with drugs, especially marijuana, referring to it as his friend, and it kept him from running from the truth. But the truth was that his mother was falling apart emotionally from the death of her second husband. So wit h this tragedy, she â€Å"staggered about in an emotional stupor for nearly a year. † But in the midst of all this, she did not stop moving, and persisted, as if her life depended on it. Ruth McBride then began the habit of riding her bicycle through the all-black neighborhood she and her children lived, oblivious to everyone’s opinion. The bicycle is a symbol, representing Ruth McBride’s outlet of being able to cope with her second husband’s death by having it become an escape from reality, and yet negotiating what her reality has become as well. This reflects the theme because it shows how these two people, Ruth and James McBride, both face these separate obstacles in life, one being the death of Hunter Jordan, and the other one being James McBride’s drug dependency, and yet, they are able to persevere through these events. Later on in the book, when the family of Ruth McBride and her children move to Delaware, James McBride becomes increasingly involved with jazz. So much so that he was selected to travel to Europe with the American Youth Jazz Band. But since it wasn’t free, he had to pay for it. Fortunately, he was able to take a trip to Europe, sponsored by a white couple named the Dawsons. In exchange, he had to work on their estate on weekends and during the summer. He eventually was fired, but still able to go to Europe. One morning a couple of years later from that event, when he was Oberlin College, he received a letter that had Ms. Dawson say her husband had died suddenly of cancer. Later that day, James McBride was standing on the street with a group of black students, and one of them basically said that white people are all rich, and also have no problems. He completely agreed with the student, but felt terrible lying about that. This gives the entire event a sense of irony, because any comments that the black student made about white people being rich, therefore not having any problems whatsoever were be directly contradicted from the folded letter which held â€Å"the heartbroken words of an old white lady who had always gone out of her way to help me- and many others like me. † All of this defends the thesis, because this event demonstrates how anyone, no matter their class or race will face obstacles or difficulties in their lives, and they must be dealt with somehow. In this case, an old, sincere, and rich white woman suffered the loss of her husband suddenly. All the amount of money she is able to amass cannot help her, and the fact that she is white doesn’t mean her difficulties are alleviated. James McBride has taught readers through The Color of Water that everyone faces obstacles in their lives, but they can all be overcome. Ruth and James McBride represent the epitome of this life lesson portrayed in these memoirs whether it’s through their reliance on religion, on how God can comfort them to the right path, or advice and support of family members and friends, or simply a will or motivation to move on through this hindrance faced. However, the author also demonstrates that no matter the factors, such as wealth or race, they are not any less susceptible to hardships faced in their lifetimes. In the end, The Color of Water provides readers with such an outlook that life is truly an adventure, but not without its shares of trials and tribulations that we all must find ways to cope with.

Harassed on LinkedIn® Take these steps to prevent and stop it now.

Harassed on LinkedIn ® Take these steps to prevent and stop it now. There’s no question that social media, including LinkedIn ®, can expose you to unwanted attention, whether it be spam messages or actual threats. I’ve received some inappropriate emails myself (thankfully nothing threatening or truly stalker-like). But not everyone is so lucky. I have had many people share with me their fear about posting a photo or profile on LinkedIn ® due to the possibility that they might be followed in an unwelcome way. I am grateful to my colleague Rabbi R. Karpov, Ph.D. for providing tips on how to investigate followers before they become a problem. She credits Robin Schlinger for some of this information as well. Here is some of what she suggests: Check the person’s photo. Right click on any profile image and copy the image location. Next, run that photo through Google Images (https://images.google.com/). You can find it by typing google images into your browser. Click the camera icon and paste in the image URL. Now you can find some things out. Look for red flags: Stock photo. That wholesome-looking woman, it turns out, wasnt really an Apple Computer VP! Stolen photo. The photo is of someone living, such a military-man or Miss World Philippines contestant, or of someone deceased (hey, thats the late President of Zaire!) Check out the rest of the general picture: Run the email address you find under the connections Contact Info through Google. Did it come up as a known email address associated ONLY with a scammer/spammer? Run the connections name through Google. What turned up? Run the name AND the email address through Google. Sometimes that is what turns up information that will make you glad you took this extra 5 minutes. Hopefully this due diligence will prevent some unwanted connections. But sometimes there are bigger issues of LinkedIn ® users abusing their connected status to stalk other users. Due to the upswing in complaints regarding this problem, on February 20, 2014, LinkedIn ® implemented a member blocking feature. Blocking a member allows you to completely remove your profile from that connections view, and theirs from yours. In addition, says LinkedIn ®: You wont be able to message each other on LinkedIn. If youre connected, you wont be connected anymore. Well remove any endorsements and recommendations from that member You wont see each other in your Whos Viewed Your Profile Well stop suggesting you to each other in features such as People You May Know and People also Viewed How to block a LinkedIn ® member To block someone, visit their profile and hover over the down arrow to the right of the message button and click Block or report. You will then get a popup window with options to block this person or report them or both. If you choose to report them, you will need to provide a reason for doing so. Note that you do not need to disconnect from your contact first; blocking them automatically disconnects you. Once you have blocked someone, their name will appear on your block list. You can view the list by visiting your Privacy Settings under Manage who youre blocking. From here you can also unblock members, should you choose to do so. For more information on how the blocking feature works, including how to block from within a group environment, visit LinkedIn ®s Help Center article, Member Blocking Overview. Take additional privacy precautions Of course, ideally we would never want to have to block anyone, so take Rabbi Karpov’s advice to heart! In addition, here are a few more things you can do to protect your privacy: Only accept connections from people you know. LinkedIn ® is a great supporter of this philosophy; however, there is a trade-off between maintaining a small number of reputable connections and broadening your network (and thus increasing your leads) by connecting with people outside of your circle. Change your settings under Privacy Settings so that only those who know your email address or are in your imported contacts list can send you invitations (Go to Privacy Settings, Communications tab, and Select who can send you invitations). Go to Privacy Settings, Profile tab, and click on â€Å"Select who can see your connections† where you will have an option to prevent others from seeing see your network. This will prevent your 1st degree connections from seeing exactly how many connections you have; otherwise they will be able to get past the â€Å"500+† and see both your exact number of connections and who those connections are. None of these alternative actions is a perfect solution and you still may encounter unwanted attention on LinkedIn ®. If you do, it is your prerogative to block the offending member. You may also want to report any harassment to the LinkedIn ® Corporation; and if necessary, please seek legal counsel. Have you experienced harassment on LinkedIn ®? How did you handle it? What precautions will you take in the future? Please share below!

The effects of the 2008 financial crisis on the investment in the Gulf Research Paper - 2

The effects of the 2008 financial crisis on the investment in the Gulf area and Qatar(different copy) - Research Paper Example The initial impact of the financial crisis was felt partly in some Arab states depending on their participation in the international markets (Qatar 6). Impact on Finance and Economy The 2008 global economic crisis affected the financial markets of countries in the Gulf region. In many states, the stock exchange index declined by nearly 62% in 2008. By 2009, the projected GDP growth rates had fallen from 3.5% to 0.5% (Rocha & Subika 71). In addition, the economic growth decreased by more than 3% in the same year. With the exception of Qatar and Yemen, most states in the gulf area have projected lower GDP growth rates. The cornerstone of Qatar’s’ economy is petroleum. Most of the government revenue, export earnings, and GDP are derived from oil reserves and gas exports. Qatar is the third producer and exporter of oil in the world making it the richest country in the world (Rocha & Subika 71). Effects on banking The banking sector in Qatar escaped the impact of the financi al crisis. Most banks all over the world lost their role as creditors and financiers because of the crisis. Banks in Qatar posted big profits in the Gulf Cooperation Council markets in 2009 despite the financial crisis (Sheng 45). ... Qatar’s Central Bank has taken measures particularly in the real estate sector. Qatari Central Bank issues instructions on buying of shares and financing of real estate projects. Decisions of lowering interest rates, enhancing the compulsory reserve ratios and other key issues in management of banks have been properly addressed in accordance with market mechanism. Qatar’s monetary policy is risk free due to the sound policies implemented to attract foreign markets (Rocha & Subika 65). Economic growth and Employment Before the financial crisis, the gulf region had numerous job opportunities in the world. The financial crisis led to a decline in job opportunities in the gulf area. Total employment decreased greatly. Research shows that the percentage of women seeking employment also increased in the region due to the effects of the financial crisis that caused slow economic growth, inflation, and economic meltdown. Agriculture and manufacturing that were once the main sou rces of employment are now less competitive because of the export of goods to the global markets. It is difficult for women and girls to find jobs that are considered gender appropriate (Sheng 34). The financial crisis led to a decline in labour productivity in the non-oil sectors in the Gulf region and especially in Qatar. An expectation of future pick up in labour has led to hoarding resulting and reduced productivity of labor. Recent conducted analysis shows that the working age and gender have a great impact on the labour force. The global crisis has led to a reduction in migrant remittances. Migrants are important because they contribute to the labor force in the

Remeron Essay Example | Topics and Well Written Essays - 500 words

Remeron - Essay Example In a 2005 study, Versiani et al. conducted an active RCT to determine the effectiveness of Remeron in the treatment of patients with severe depression in comparison with fluxotine (Prozac), a commonly prescribed treatment. In reviewing the literature the authors stated that earlier studies had determined that Remeron "increases noradrenergic and serotonergic neurotransmission via central 2-adrenoceptor blockade while blocking central serotonin 5-HT2 and 5-HT3 receptors" (Versiani et al., 2005, p. 138). These studies have shown that this action reduces risk of adverse reaction to Remeron while resulting in a reduction of stress and positive effects on the patients' sleep patterns. The current study, following rigorous design to ensure the validity of the findings, showed that Mirtazapine (Remeron) was as effective as Prozac at treating severe depression with no statistical differences in adverse reactions. The beneficial effects of Remeron in reducing stress were shown to take affect much more quickly with than the subjects treated with Prozac.

Calculation Assignment Example | Topics and Well Written Essays - 1000 words

Calculation - Assignment Example The calculations are shown below The incremental revenue is the increased amount of revenue, which is solely linked to the additional revenue generated from the installation of the New ATM machines. The installation is subject to increase in revenue by $300,000 at the end of the first year of installation. Therefore, the amount of $300,000 is shown in year 1. The revenues have shown a constant growth rate of 5% from second year onwards. Therefore, the increased amount of revenues has been incorporated while calculating the cash flows of the project. Therefore, the increase in the Net working capital is subject to the cash outflow. In other words, purchase of inventory increases the current assets and also increases the net working capital of the organization but the increase in inventory requires cash outflow. On the other hand, the reduction in net working capital implies the increase in the cash inflow. The reason is that the increase in current liability implies increase in short term borrowing. The increase in short term borrowing is subject to reduction in net working capital but increase in cash inflow. Therefore, the reduction in net working capital increases the cash inflows, which is then added to the incremental revenues. The net working capital has shown the increasing trend with a constant growth rate of 6%. The incorporation of the growth rate of net working capital increases its value and reduces the incremental revenues by such increased amounts of net working capital. The annual maintenance cost is $10,000 at the beginning of the project and shows the increasing trend with constant growth rate of 5% each year. The incremental cost is then subtracted from the incremental revenues each

Gothic Genre Explored in Tim Burtons Films Essay Example for Free

Gothic Genre Explored in Tim Burtons Films Essay

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay

Unqualified With Explanatory Paragraph Or Modified Wording Accounting Essay An audit report is an evaluation done by an internal or an external independent professional auditor, regarding the financial status of a business entity. Auditor will express his/her opinion on whether the information on the financial status of a company is free of any misrepresentations or not in the audit report. This report is essential for all the users of financial statements such as individuals, companies or government because it provides guarantee on a companys financial statements since the users rely on audit report to make any decision. Audit report can be classified into two broad categories, unmodified audit report and modified audit report, which are then further classified as follows: In short, auditor can issue five different types of audit reports, which are standard unqualified, unqualified with explanatory paragraph or modified wording, qualified, adverse and disclaimer of opinion. Each types of these report is representing a different circumstance faced by the auditor during the audit process and the auditor will express different opinions in each report. Firstly, standard unqualified audit report, also known as clean opinion because the auditors opinion is not necessary to be qualified or modified. It is the best type of report that a company can receive and also the most common audit opinion. This report is issued when the auditor concludes that financial statements appear to be presented fairly and there are no any significant reservations or any material misstatements found within the financial statements presented. The standard unqualified audit report covers seven distinct parts: Report title Introductory paragraph Scope paragraph Opinion paragraph Name of auditor Auditors address Audit report date. Typically, the report title will consists the word independent to demonstrate that the audit report prepared is unbiased in all aspects. The introductory paragraph states the responsibilities and roles of management and the auditor and it is the first paragraph of the report; the scope paragraph is a factual statement regarding the action of the auditor in audit process; the opinion paragraph indicates the conclusion made by the auditor based on the audit result obtained and it is the last paragraph of the report. The name will identify the audit firm and the address show the location of the audit firm. The date will show when the audit process is completed. For an auditor to issue a standard unqualified audit report, there are five specific conditions required to be met: The financial statements must comprise all statements. (Statement of Cash Flow, Income Statement Balance Sheet) The engagement is following the International Standards of Auditing (ISAs) in all respects. Adequate evidences have been gathered to conclude that the three standards of fieldwork have been met. The approved accounting standards, which is the Financial Reporting Standards (FRS) and the Company Act, 1965 in Malaysia are used to prepare the financial statements and the financial statements includes proper and sufficient disclosure of all relevant material matters. The financial report is under the condition that is not requiring any additional explanation or any modification. For example, if the companys financial report had met these five circumstances, the opinion paragraph will contain the phrases: In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to warrant the financial statements give a true and fair view of the companys financial status. If any of the five conditions mentioned above are not met, the auditor cannot issue a standard unqualified report. Hence, auditor is necessary to issue other types of audit report. On some occasions, a business can receive an unqualified audit report on its financial statements, but it is not a standard unqualified audit report. It can be classified as unqualified audit report with explanatory paragraph or modified wording. This report met the criteria of satisfactory audit and the financial statements are presented in a true and fair view basis. However, the auditor believes that it is necessary to provide additional information or to modify in the wording of the standard unqualified report. In order to ensure the issuance appropriate unqualified report with an explanatory paragraph or modified wording, it depends on five circumstances: Application of approved accounting standards is lacking of consistency. There is significant doubt about going concern. Auditor agrees with a deviation from the promulgated accounting principles. There is specific matters about the financial statements need to be emphasized. Other auditors are involved in the reports. The first four circumstances mentioned above require the addition of an explanatory paragraph in the reports. Thus, the auditor has to issue an unqualified audit report with explanatory paragraph. For example, when the auditor found that the company does not have the ability to pay its debts when it is due (Going concern). For instance, auditor issues an unqualified audit report with explanatory paragraph which explain that there will be a misleading if the company continues to stick to the promulgated accounting principles (Deviation). Furthermore, the introductory paragraph, scope paragraph and opinion paragraph are remains without any modification while a separate explanatory paragraph is added after the opinion paragraph. The explanatory paragraph will begin with the phrases: Without qualifying our opinion, we draw attention toà ¢Ã¢â€š ¬Ã‚ ¦ (Alvin et al., 2008, p.58) In contrast, an unqualified audit report with modified wording will be used only when the audit report involving the use of other auditors. In this case, the report consists of three modified paragraph. For instance, an unqualified audit report with modified wording is issued when auditor wants to make reference in audit report or to qualify the opinion. (Other auditors are involved) Due to some reasons, there are three circumstances that are inappropriate for an auditor to issue an unqualified report. The three conditions that required a departure from an unqualified audit reports are: Scope limitation Departure from approved accounting standards Lack of independence of the auditor Scope limitation exists when the auditors seemed unable to gather adequate evidence to make a conclusion on whether the financial statements are stated in line with the approved accounting standards. Departure from approved accounting standards arises in situation where the presented financial statements are not in conformity with the approved accounting standards. Lack of independence of the auditor means there is a non-independent relationship under the code of ethic between auditor and auditee or there is material conflict of interest occur between this both parties. When these three conditions exist and is material, the auditor is required to issue a report other than the unqualified report, which are qualified opinion, adverse opinion and disclaimer of opinion. A qualified report is issued when the auditor encountered any of these two situations, scope of audit is restricted or single deviation from approved accounting standards, but the financial statements presented are free of any misstatements. Typically, the writing of a qualified opinion is very similar to an unqualified opinion, but it includes an explanatory paragraph that is clearly explains the reasons for the qualified audit report before opinion paragraph but after scope paragraph. Moreover, the term except for must be used only when an auditor issue a qualified report. This will indicate that the auditor is satisfied that the overall financial statements are stated fairly except for certain aspect of them. The introductory paragraph is similar to the unqualified opinion whereas a slight modification is done in the scope and the opinion paragraphs. For example, in scope paragraph to inform the user about the exception of this qualification, the auditor performs the rest of the a udit without qualifications by stating: Except as discussed in the following paragraph, we conducted our audit (Auditors report, 2012) whereas in opinion paragraph, the auditor should states: In our opinion, except forà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to remind the user regarding the expressed qualification is explicitly excluded from auditors opinion. In addition, a qualified report can be in the form of a qualification of both the scope and the opinion or of the opinion alone. Auditor may issue a scope and opinion qualification when he/she could not accumulate sufficient data required by the approved accounting standards. This may due to the clients restriction or the auditor had encountered some circumstance that prevents him/her to conduct a complete audit. Examples of this include an auditor not being able to observe and test a companys inventory of goods. If the auditor audited the rest of the financial statements and is reasonably sure that they conform with GAAP, then the auditor simply states that the financial statements are fairly presented, with the exception of the inventory which could not be audited. (Auditors report, 2012) In this case, a standard wording for introductory paragraph will be used and the scope paragraph will be edited to make user aware of the qualification and the opinion paragraph is to be modified. On the other hand, a qualification of the opinion alone is issued when specific records are missing or some parts of the financial statements are not followed with the approved accounting standards. Examples of this include a company dedicated to a retail business that did not correctly calculate the depreciation expense of its building. Even if this expense is considered material, since the rest of the financial statements do conform with GAAP, then the auditor qualifies the opinion by describing the depreciation misstatement in the report and continues to issue a clean opinion on the rest of the financial statements. (Auditors report, 2012) In this situation, auditor use standard wording for introductory and scope paragraph, then add an additional paragraph to explain the companys deviation from the approved accounting standards and add in certain phrases in the opinion paragraph. Adverse opinion is the worst type of audit report that a company received and it is considered the opposite of an unqualified opinion. Auditor will issue this type of report when it is believes that the financial reports presented are differ from the approved accounting standards. In addition, auditor had concluded that misstatement and misleading are both material and pervasive to the financial statements, this means the information contained have been falsified or are in other ways erroneous. For instance, the failure of a company to issue the consolidation of all its operations or a material account such as revenue account is not recorded properly. The wording of the adverse report is exactly the same as with the qualified report. Auditor will modify the scope paragraph accordingly and add another paragraph after scope paragraph, but before opinion paragraph to discuss the reason why it is an adverse opinion. The opinion paragraph involves the most significant change with the qualified report, where it is stating the facts that the financial statements are not conformity with the approved accounting standards. For example, the opinion paragraph will contain the phrases: In our opinion, because of the situations mentioned above (in the explanatory paragraph), the financial statements referred to in the first paragraph do not present fairly, in all material respects, the financial position ofà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) to reveals that the financial reports are unreliable, inaccurate and do not present a fair view of the companys financial status or results of operations and cash flows. It is an indication of fraud. An adverse opinion can arise only when the auditor has knowledge, after an adequate investigation, of the absence of conformity. (Alvin et al., 2008, p.60) When receiving an adverse report, the auditee is requested to do correction in its financial statements and send it to re-audit to obtain another audit report. Otherwise, the investors, lenders, governments and other users will generally not accept it. Lastly, a disclaimer of opinion, generally referred to simply as a disclaimer, is a special type of audit report. In certain situation, due to various reasons, an auditor could not perform their work. He/She tried to audit the company but unable to obtain sufficient amount of audit evidence, thus he/she refuses to express an opinion on the companys financial status. Since the auditor could not complete an accurate audit report, he/she will issue a disclaimer of opinion. A disclaimer opinion is differs from the adverse opinion. It is only issued when the auditor is lacking of the knowledge regarding the companys financial statements while adverse opinion is issued when the auditor has the knowledge that the financial records provided has been misrepresented. A disclaimer of opinion is appropriate in the following circumstances: lack of independence (SAS 26); scope limitations (inability to obtain sufficient competent evidential matter) (SAS 58); when the auditor concludes that there i s substantial doubt about the entitys ability to survive (going-concern) (SAS 59); and matters involving uncertainties (SAS 79). (Davis, Robert R., 2004, para. 2) For example, the client intentionally hides or refuses to present sufficient appropriate information and evidence to the auditor in significant areas of the financial statements. (Scope limitation) For instance, the company has faced going concern problem which means that the company may not be able to continue operating in the near future. (Substantial doubt about the entitys ability to survive) Additionally, a disclaimer opinion is also distinguished from the other types of audit reports. This is because it only provides little information concerning the audit itself and consists of an additional paragraph that explaining the reasons for the issuance of disclaimer report. In this report, all the paragraphs are under extensively modification and with the exclusion of the entire scope paragraph since the auditor could not adequately perform the audit. The first phrase in the introductory paragraph will be changed to We were engaged to audità ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) instead of We have auditedà ¢Ã¢â€š ¬Ã‚ ¦ (Auditors report, 2012) in order to let the users aware of the audit is not completed. Since the audit was not completed and opinion cannot be expressed, the auditor disagrees to take any responsibility by omitting the last sentence in this paragraph, that is: Our responsibility is to express an opinion on these financial statements based on our audit. (Audito rs report, 2012) Just like the qualified and adverse opinions, auditor must discuss the conditions for the disclaimer in explanatory paragraph. Lastly, the opinion paragraph is completely adjusted to Because of the significance of the matters discussed in the preceding paragraphs, the scope of our work was not sufficient to enable us to express, and we do not express, an opinion of the financial statements referred to in the first paragraph. (Auditors report, 2012) in order to let users know that the auditor cannot form and express an opinion on the companys financial status due to the conditions stated in the explanatory paragraph.