Aztec Assignment Essay Example

Aztec Assignment Essay Example Aztec Assignment Essay Aztec Assignment Essay Introduction My role in the Aztec community is to sacrifice for the sun god (Huitzilopochtli) so that he may bring prosperity life to our people. We sacrifice to our gods as they did when they sacrificed themselves to bring us here, in a way we are repaying our debt to the heavens. I am a priest of the city of gold and this is my life.. -Day 34: It was the day of sacrifice our warriors had captured people from a native tribe nearby. We had been preparing for this following days for almost a year now as it was the 52nd year the year of eternal sacrifice. We started off with a preparation sacrifice which consisted of one helpless child†¦ ‘As he climbed the temple stairs he was whimpering and quivering the whole way up. As he gets to the top and lies down on his back, my men grab a hold of him as tight as the sacred cobra. He gazes over to me in despair I could almost taste the fear I pulled out my sacrificial knife and healed it over my head and drove it into his chest. I then pulled out his heart†¦ still beating in the sunlight. I put it up to the sky while my men tossed his body down towards the raging crowd. The pool of blood ran down the stairs which seemed to please the awaiting peasants down below. After my sacrifices were complete the celebrations had only just begun which would later continue till dawn. ’ -Day 35: The morning had arrived and I could still smell the ever lingering blood in the air. The night came we prepared as it was the day before the eternal sacrifice. When the evening star reached the top of the sky we stretched the captive over the alter, lit a fire on his heart inside his chest, then cut it out and held it up to the sky. I then placed the heart in a bowl of sacrifice which held the heart for tomorrow. Later that night the celebrations continued but the fear of the ending of the universe was still held in our people’s minds. -Day 36 As morning arose the thought occurred to me of what could happen on this very day.. The prediction was of this year that our saviour would return to these lands claim our city as his own. If we did not please our gods then the prediction would alter in a way that would lead to the destruction of our lands. The day had started with offerings and ritual dances to the gods, but the night had held for something much different. As the night came I started my preparations by changing into my ceremonial robes meeting with the sacrificial victim. The man chose himself to be sacrificed as it had brought him a full year of beautiful women wealth at the cost of death. I walked to the top of the temple while eagerly awaiting the sacrifice. I could tell the crowds where getting nervous as the chants had turned silent. The order was given to distinguish every fire within the city and it was followed by the victim being brought up. I drew the blade from its sachet holding it towards the moonlight. As I started the chant of the gods the chose victim began to startle and shake, getting closer and closer to the edge of the table. He leapt from his position, somehow avoiding the guards ran down the temple stairs, only to meet a swift death from the crowds down below. The people had not realised that they had just killed our only prepared sacrificial victim†¦ Now we waited†¦ until the sun would arise (which meant that our kingdom would be safe for another 52 years). We waited but hour after hour the crowds got more worried as they eagerly awaited our salvation. The worst prediction had come true and the sun never arose, only to be replaced with dull clouds and rain. That was it†¦ it had meant the end of the world for our people. However I would not lose hope in our gods and proclaimed to the people that the gods where satisfied. I lied, but only to protect our people. -Day 37 The morning arrived and I went into town to see how our people had taken the recent series of events. No one seemed to be scared of worried. I on the other hand was very wary of what was going to happened and I had not forgotten that we had failed to please the gods. I had given my peoples false hope and led them to believe that we would continue to prosper and live undisturbed for another 52 years. As I had said blasphemy, I was forced to remove my own ear in repayment to the gods. Ironically tho this did not seem to make me forget about our cities inevitable destruction. -Day 38 Today while walking through the markets of Tenochtitlan I noticed a strange man who must have been an outsider visiting the city. He was a light skinned man with a broad rimmed hat, with feathers protruding from the brim. Something however was different about this man, yet I could not seem to put my finger on it. [ PAGES MISSING†¦ ] -Day 43 They came through our city with spears that shone in the light.. They rode upon large beasts weld batons made from something harder than rock. I watched my people die at my feet The terror of these invaders had caused chaos within the city walls†¦ These people came because of me. I have failed my people†¦ and I have failed the gods. My name is Tianozomo I am a rightful servant to my leader Montezuma. They’re coming to me now , as for all my people†¦ please forgive me for what I have done.

The Australian Communist Party essays

The Australian Communist Party essays Throughout this essay I will be focusing on a conversation that was held between Shane, Jane and Husna in relation to Australian judges and our parliamentary system. There are several issues which have been raised throughout this conversation, such as what role do judges play in society and how are they perceived? I will also look into the Australian Communist Party case, what the case entailed, why it occurred and what was the outcome, as well as other cases which are relevant to certain areas. I will also endeavor to divulge current sections of the constitution which prohibit certain behavior and laws. I will look into what exactly Jane means by the term, reasonably necessary. I also aim to provide many examples to justify my contention and discuss at lengths the validity of the claims made in the conversation. Shane discusses the Communist Party case and how it showed Australian judges in their best light and how they appeared to be fearless guardians of individual rights in Australia at that point in time. The Communist Party case occurred in 1951. The Communist Party case is a historical and famous Australian case which has been known to be considered a highly influential tool for Australian Defense powers, Judicial review as well as the rule of law. In 1950 the Australian Federal Government acted upon legislation to claim that the Australian Communist Party was illegitimate organization and had aims of seizing their property. Brought before the High Court of Australia in 1951 the law was challenged and it became a majority decision of 6:1, Latham being the dissenting Judge, held that this specific law was outside the Commonwealth jurisdiction and resulted in being invalid. The law was enacted at a time in Australias history were the threat of communism was a very real threat not onl y for Australia but for many other western countries. The Australian Army were at the time fighting a war in Korea. There wa...

Court Case Scenario Study Example | Topics and Well Written Essays - 1250 words

Court Scenario - Case Study Example Even when Walt concurs that the fault may have occurred due to improper pre-testing of the machine before being installed at the customer's work site, he (Norm) is not willing to implicate that his company is at fault, obviously to save its reputation and market standing especially, because it is now passing through a very difficult phase. Walt Winters is guilty of not having assessed the technical facts thoroughly, before advising Norm to arrange to replace the machinery. He should have conducted necessary tests and overhauled the machine before passing judgment about it. There seems to be a clear case of communication gap between the Technical Department and Customer Servicing Department, and lack of clarity about where the realm of technical responsibility ends, and decision making management begins. All along Walt Winters was under the opinion that the matter was a management decision, whereas Norm felt it was a technical one. However under NSPE Code III I A, Engineers Code is violated when: "Engineer does not admit and accept his own errors related to the action, or Engineer distorts or alters the facts in an attempt to justify his errors related to the action." (NSPE Code of ethics. 2007). So, if the mistake was on the part of R & M Machinery, the company should not have kept silent and it was obligatory on their part to inform their long-standing customer about the deficiency in their service. Their silence, on a crucial aspect of acceptance of fault for defective machinery, has implicated them in this case. Defense: The deficiency of service on the part of the seller regarding the defective machine has not been conclusively proved, but has just been inferred by the prosecution on circumstantial evidence. It is quite possible that a perfect machine delivered by R & M Machinery may have been mishandled, or wrongly used by Exes. The fault may have occurred, not due to the inherent defect in the machine, but due to wrong handling or mal-operational techniques, which could have led to the parts being damaged or rendered unsuitable, thus making the machine inoperative. However, the seller has agreed to replace the machine on good faith and it has been done to the full satisfaction of the buyer. Here the economic factor is absent, since no losses or damages have accrued to the plaintiff. Since no real losses have occurred and the matter has now been amicably settled, the question of any further queries on this issue shall not arise in future. JUDGE: There has been a breach of trust on the part of the seller in not informing the buyer, regarding the actual fault of the machine and the reason for its failure, despite the fact that, with the exercise of due reasonableness and diligence on its part, this could have been done. Prima facie, there seems to be no evidence to suggest that a deviation of Professional Code of Conduct of Engineers has not taken place in this instance. "In addition to being able to use one's mastery of a professional body of knowledge, this knowledge must be applied consistently, reliably and according to a legal and ethical framework." (Nicole Radziwill.

Business-to-Business E-Business Technology Research Paper

Business-to-Business E-Business Technology - Research Paper Example The Business-to-Business E-Business Technology concept emerged owing to the growing use of internet technology in the business sphere. With the enhanced use of internet technology, business corporations can effectively interact with each other both in an intrinsic and extrinsic manner. Intrinsically the business corporations can better relate the head office functions with the several branches spread along different regions and also to the warehouses. The business corporations with the use of internet medium can modify the business functions related to purchases and sales in a much faster and efficient fashion. Business-to-Business technological interface helps the business corporations gain a huge number of advantages which can be enumerated as follows. Management of the inventory and sales functions is better managed by business houses through the expanded use of internet technology. The business corporations through the use of the internet medium can effectively track changes in t he external market and thereby modify the products and services rendered. Through enhanced satisfaction of consumer demand, the business houses can generate more amount of profit and also augment on the market share. Moreover, with the enhanced use of internet technology in the business medium the business corporations can effectively minimize the cost of business operations thereby enhancing the productivity aspects. Different companies pertaining to manufacturing and other information technology companies have gained largely owing to the expanded use of internet technology in the business to a business sphere (Haag, 2005,p.139-410). An enhanced understanding of the Business-To-Business Electronic Commerce technology shows that the above technology can be used in different forms by the business corporations while performing business activities.

Marcel Duchamp's readymade Fountain(1917) Essay Example | Topics and Well Written Essays - 500 words

Marcel Duchamp's readymade Fountain(1917) - Essay Example Fountain was rejected in 1917 despite the obvious advancement it made to the contemporary art movement in America. Not everybody then, or even now looks at a urinal and thinks of it as a fountain. However, if you look closely at the design it is a fountain. A fountain provides clean water. A urinal also provides clean water to wash away urine. Duchamp wanted viewers to look beyond the purpose of the urinal and into a natural beauty. The gleaming white porcelain, gracious curves, and geometrical shape of holes in the back are all beautiful when taken into consideration by themselves. Duchamp wanted his readymade to be a contradiction. A thing normally thought of as disgusting could be beautiful and a piece of art. Today Fountain is seen as one of the most influential pieces of the 20th century. Fountain also can be viewed in a historical context. This piece was displayed during World War I. While many men were dying in trenches in Europe, rich men were using urinals without a thought. While men were dying in their own urine and feces wanting a drop of water, men were flushing these objects without a thought away from the war. Duchamp was showing the differences between a poor soldier and a rich businessman.

The Crucible A.P. Book Report

The Crucible A.P. Book Report The Crucible A.P. Book Report 1. The Crucible 2. Arthur Miller, 1950s 3. America, California 4. John Proctor Honorable and rational, he is the â€Å"leader† of the few sane people of Salem. Although plagued by his affair with Abigail, the biased and foolish leaders of the church, and the underhanded intentions of his fellow neighbors, he still somehow is able to remain in our minds as a respectable man that stood honest until the end. Abigail Williams Masterfully deceitful and envious, she is the main cause of the Salem witch trials. Originally fueled by lust for John Proctor, she is forced to victimize the entire village after weaving too thick a web of deceit about her affair. Judge Danforth Self-Righteous and stiff, Judge Danforth is the towering character that believes in the churchs, and his own, holiness. He judges the Salem trials somewhat sensibly, but his stubbornness in Puritan values blinds him towards the ulterior motives of many Salem inhabitants. Reverend Parris Scornful and pathetic, Parris is a deplorable minister that cares only about his image. He discover Abigail flagrantly disobeying his orders, but tries to keep her deeds secret, in fear for his reputation. Elizabeth Proctor (minor) Wise and forgiving, Elizabeth is a modest woman that has quietly lived with John, even through his affair. Although she doesnt appear joyful or happy, she is never blinded by Salems uproar and easily shines as a moral character through the harsh times. Reverend John Hale (minor) Overconfident but sensible, Reverend John Hale is a character that majorly develops as the novel progresses. He first shows up as a brash reverend ready to fight witchcraft, but develops into a humble and sensible man that realizes the calamity in Salem. He is one of Johns few allies, and is wrecked with guilt after the trials are over. 5. Salem, Massachusetts (Village) John Proctors House: Although located somewhat outside of Salem, it doesnt take long for the craze to reach his house. The mood in the house is dreary and stiff, since an air of mistrust pervades the roms. Hale originally comes here to examine the Proctors family, but comes to believe in Johns cause after the injustice done to Elizabeth. Salem Meeting House: Forbidding and ominous, the meeting house turned courtroom is the center stage for the witch trials. Poorly made walls and simple furniture make up the room, and this creates awkward tension for the reader and the accused. All accused â€Å"witches† are condemned here by Judge Danforth, with Abigail leading her deceitful group. Parriss House: Originally clean and white, this place soon houses the horrible misdeeds of the Salem Witch craze. Betty was originally confined to her bed here with a mild sickness, but certain accusations against her, paired with Titubas confession and Abigails quick plot, turned this house into the spawning point for the witch hunt. 6. In the village of Salem, Betty Parris is stricken with a disease after secretly dancing in the woods with the village girls. The townspeople bring in Reverand Hale, a witch craft expert, and he accuses the leaders of the girls, Abigail and Tituba, of complying with the devil. However, the girls claim they were possessed, and blame random member of the village to reinforce their confession. The Salem Witch hunt officially starts. In a house far outside Salem, John and Elizabeth Proctor converse over marriage issues. Soon after, Hale comes to question the Proctors, but instead learns from John of Abigails deceit and intention. The marshals then arrive, and bring a warrant for Elizabeths arrest on account of being a witch. Though they have little evidence and Hales disapproval, the marshals take her anyways. Proctor, Mary Warren, Giles Corey, and Francis Nurse storm into the court and demand for the release of their wives. Marry Warren, originally part of Abigails group, confesses that everything is a lie. Proctor brings more evidence, claiming that Abigail is a whore that wishes to see his wife dead, and that his wife knew all about the affair. Judge Danforth gives a series of tests to Proctor to confirm this, bringing in Elizabeth to confirm the statement. She denies it to save Proctors dignity and both are jailed, ultimately due for the gallows. The seasons change, and Abigail has run away from Salem. John is given a chance to live by signing a confession, but tears it up when he learns it must be shown to the public and ruin his name. At the end, he is sent to the gallows. 7. Religious Extremism/Intolerance: Although superstition and religious values sparked the ideas of witchcraft around the town, it was intolerance and Puritan extremism that truly set the fire ablaze. Basically, anything against Puritan values was stricken down as devil-worship. Ironically, the only reason the Salem Trials became believable was because of Hales relentless push for a confession between Tibuta and Abagail, and Judge Danforths one-track mind against the proclaimed â€Å"witches.† Accountability and Hidden Agendas: In a culture founded on strict standards and uptight morals, it was inevitable that private transgressions would form. The Crucible documents a time in which all sins were looked upon as extremely taboo and devil-influenced. Consciously or subconsciously, people still bore personal sins, and this harboring led to the rapid pace of accusations. By accusing others, feelings of self-morality were produced; villagers turned on villagers, and the Salem Trials went down in history as a dark time for everyone. Reputation and Guilt: Reputation is an extremely influential factor in every decision of The Crucible, but it often makes the decisions unbeneficial to everyone. Reverend Parris chooses to cover up his nieces deeds in regards to his reputation; however this decision only creates more speculation and gives Abigail more time to create a believable story. Danforths failure to admit wrongdoing due to his respectable record clearly leads to many unwarranted deaths, while Hales admittance makes him a respectable and honest character. Finally, John Proctors decision to reveal his affair in order to condemn Abigail ironically makes him the most upright character out of all the self-serving Puritans. 8. The Witch Trials: Although already important in itself, the witch trials generally represented the idea of unfair accusation, and raised the question on the validity of the accuser. It also represented the idea of an accuser getting the accused to speak the answer that he or she would want to here, no matter the technique. These questionable situations can be matched with the big issue at hand during the second red scare, McCarthyism. The United States Government, using little evidence, accused thousands of Americans of being communists, and Arthur Miller used the Salem Trials to represent the absurdity of these accusations. Foreign Objects (The Woods, Poppet, Titubas Ritual): Although completely different things, these three share a commonality: they are foreign to the Puritan beliefs. The woods represent the unknown, seemingly equaling the darkness of the devil. To Reverend Parris, the woods emphasize Titubas ritual as a satanic device, starting the whole ordeal of a witch craze. The poppet also represents a clash of beliefs, as it also represents a foreign concept to the Puritans. Ultimately used as evidence against Elizabeth, a seemingly harmless poppet harnesses deadly superstitions that almost earn Elizabeth a death sentence. Overall, these three concepts represent the Puritans fear of the unknown, and their rebranding of anything suspicious as devilish and superstitious. 9. Abigail: I have a sense for heat, John, and yours has drawn me to my window, and I have seen you looking up, burning in your loneliness. Do you tell me youve never looked up at my window? In The Crucible, heat and fire are strong images of the lustful relationship between Abigail and Proctor. In Act I, Abigail still wants their private relationship to go on, as she claims swears that she has â€Å"a sense for heat† and has seen John â€Å"burning up† in his loneliness. Basically, she still has a passion for him, and hopes to convince John that he still loves her. Later, the absence of heat in his own home describes his stiff relationship with Elizabeth. His house is described as low and dark, imagery that represents the cold affair that emotionally separates the two. Proctor: I have made a bell of my honor! I have run the doom of my good name you will believe me, Mr.Danforth! The metaphor of his honor becoming a bell is strangely true in regards to the Puritan village. Bells in a city are used to alarm citizens or remind them of an event; Proctors honor is doing exactly that. Ironically, Proctors show of honesty in revealing his affair is the first true act of a Puritan, ringing true throughout the court. However, the only sound that is actually heard in the court is his doom, since his originally suspicious character does not merit truthfulness. 10. A crucible is literally defined as a â€Å"container of metal or refractory material employed for heating substances to high temperatures,† or â€Å"a severe, searching test or trial.† These two definitions basically sum up the entire story; the whole book is literally a court trial, and symbolically a trial of villagers morality and practicality. Most fail the test by succumbing to false accusations (high temperatures), and subsequently shoving the blame onto someone else. However, this play really shines when we actually find a real â€Å"crucible†, representing John Proctor. Although he is hanged, he is understandably one of the only few that actually endures the flames and trials, and stays in our mind as a true crucible. 11. Style/Dialect: One important aspect Arthur Miller wanted to emphasize while writing this work is its realism. He wanted us to understand that this actually happened. By writing an entire play using the dialect spoken in the late 1690s, Miller is able to bring this play to life. Through the use of old style wording that includes real accounts from Salem documents, we can witness everything in a historically accurate recreation. Form of Narration: By choosing to recreate the Salem Trials through a play and not a novel, Arthur Miller allows us to fully view what really happened without keeping us in a detached state of mind. If one would watch the play, he or she would witness real dialogue and real actions; novels give us an enjoyment, but never allow us to feel the real fervor of the characters involved. In novels, the author decides what we watch. However in plays, the author gives us an entire scene and allows us to focus on specific parts, just like real life. 12. Elizabeth: He were not hanged. He would not answer aye or nay to his indictment; for if he denied the charge theyd hang him surely, and auction out his property. So he stand mute, and died Christian under the lawGreat stones they lay upon his chest†¦they say he give them but two words, â€Å"More weight,† he says. And died. (135) Proctor: No it is not the same! What others say and what I sign to is not the same! Because it is my name! Because I cannot have another in my life! How may I live without my name? I have given you my soul; leave me my name! (143) Proctor:Why, we have no fear of questions, sir. Hale: Good, then†¦ I note that you are rarely in the church on Sabbath Day. Proctor:Whats your suspicion, Mr. Hale? Hale: No, no, I have no Proctor: I nailed the roof upon the church, I hung the door a Hale: Oh, did you! Thats a good sign, then. (64, 66) From a general summary to chapter summaries to explanations of famous quotes, the SparkNotes

Hawk Roosting Aniela Baseley 13 FO The poem is written by poet Ted Hughes. In his life time Hughes has published many poems about nature and animals. :: English Literature

Hawk Roosting Aniela Baseley 13 FO The poem is written by poet Ted Hughes. In his life time Hughes has published many poems about nature and animals. The poem is written by poet Ted Hughes. In his life time Hughes has published many poems about nature and animals. The poem has six stanzas, all written in the first person, with no discernable rhyming scheme. The poem represents a hawk, as it roosts on a tree top, watching over the world and contemplating life. This hawk sees itself, as the centre of the world and the best of creation. He believes he controls the world, bringing death to anything below him that dares to question his authority. The poem shows the reader that nature isn’t always beautiful, and the hawk is a metaphor of humans, because humans dominate the world, as does this hawk. The poem is written with a chilling attitude to power. In the first stanza, the hawk is perched on top of a tree, awaiting nightfall. We know this because the hawk is ‘Roosting.’ His arrogance is already clear, â€Å" Inaction, no falsifying dream† this indicates to the reader, that even when the hawk is sleeping, he does not dream ‘needless’ dreams. The hawk just has focus on killing. Alliteration is then used â€Å"hooked head,† this extenuates the line with a sound, as well as the hawks egoism and obsession with itself. â€Å" I sit on top of the wood, my eyes closed,† conveys a sense of forceful peace, as if the hawk holds so much power that it is fearless, and can roost confidently without being hunted. The second stanza also shows the hawks great egoism, as he believes everything is created for him. The high trees, which he roosts on, are convenient to give him a good view of the world. The air allows him to float while searching, and the sun allows him to lock on to the prey, the earth is facing upwards for his inspection. The attitude here makes the hawk appear to be royal or God like. For example, he is like a king inspecting his subjects; the rodents he hunts have no other purpose but to serve him a feed. He rules as a dictator, by force. The hawk in the third stanza sees himself as the centre of creation, â€Å"It took the whole of creation, to produce my foot, my each feather.† At the same time, he is saying that he rules creation with his foot.

CPA REPORT Essay

CPA Report The manager of a large organization has asked the CPA to provide information to outside CPAs examining a subsidiary that has been set up as a corporation. As a part of their review, the outside CPAs want to be provided with the several explanations. The CPAs want to know the methodology used to determine deferred taxes and the procedures for reporting accounting changes and error corrections. The CPAs also want to know the rationale behind establishing the subsidiary as a corporation. Methodology Used to Determine Deferred Taxes The methodology used to determine deferred taxes deals with the basic principles of accounting for income taxes. According to FASB (2013), â€Å"The following basic principles are applied in accounting for income taxes: A current of deferred tax liability or asset is recognized for the current or deferred tax consequences of all events that have been recognized in the financial statements The current of deferred tax consequences of an event are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years The tax consequences of earning income or incurring losses or expenses in future years or the future enactment of a change in tax laws or rates are not anticipated for purposes of recognition and measurement of a deferred tax liability or asset† (Summary of Statement No. 96). Procedures for Reporting Accounting Changes and Error Corrections SFAS 154 addresses procedures for reporting accounting changes and error corrections. This statement 154 calls for retrospective application for voluntary changes in accounting principles. Through retrospective application, a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had  been applied all along. Thus, the company should show any cumulative effect as a retrospective application and an adjustment to the opening retained earnings balance. SFAS also requires retrospective application to be presented with respect to direct effects and related income tax effects of a change in principle. Indirect effects should be reflected in the period of the accounting change (FASB, 2013). Corrections of errors from prior periods are recorded as adjustments to the beginning balance of retained earnings in the current period. The nature of the error should be disclosed as well as the effect on the current and prior periods presented. If an error affects the current or prior periods presented or is expected to affect subsequent periods, the entity must disclose that comparative information has been restated, the effect of the correction by line-item and per-share amounts for all periods presented, and the amount of the adjustment to opening retained earnings (FASB, 2013). Rationale behind Establishing the Subsidiary as a Corporation There several reasons behind establishing a subsidiary as a corporation. One reason is that a corporation maintains a capital stock account, additional paid-in capital accounts, and a retained earnings account. â€Å"Net income or loss becomes part of retained earnings, and dividends are always paid equally to all shareholders of a particular class of stock† (Bline, Fischer, & Skekel, 2004, Chapter 7). Corporations are also able to reacquire some of its own equity interest in the form of treasury stock. Other advantages of establishing a subsidiary as a corporation are Limited Liability. When it comes to taking responsibility for business debts and actions of a corporation, shareholders’ personal assets are protected. Shareholders can generally only be held accountable for their investment in stock of the company. Ability to Generate Capital. Corporations have an advantage when it comes to raising capital for their business – the ability to raise funds through the sale of stock. Corporate Tax Treatment. Corporations file taxes separately from their owners. Owners of a corporation only pay taxes on corporate profits paid to them in the form of salaries, bonuses, and dividends, but any additional profits are awarded a corporate tax rate, which is usually lower than a personal income tax rate.  Attractive to Potential Employees. Corporations are generally able to attract and hire high-quality and motivated employees because they offer competitive benefits and the potential for partial ownership through stock options (U.S. Small Business Administration, 2013). MEMORANDUM TO: Manager FROM: CPA DATE: September 30, 2013 SUBJECT: Professional responsibilities as a CPA In response to the request for more information, the following is a summary of the professional responsibilities of a CPA. This memo will also cover the differences between a review and an audit. CPAs perform an essential role in society, and they are responsible to all those who use their professional services. CPAs have a continuing responsibility to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s special responsibilities for self-governance (The CPA Journal, 2004). CPAs must adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct. AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency (AICPA, 2013). According to AICPA (2013), â€Å"In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. Section ET 53 – Article II – The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust and demonstrate commitment to professionalism. Section ET 54 – Article III – Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Section ET 55 – Article IV – Objectivity and Independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. Section ET 56 – Article V – Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability† (Professional Responsibilities). Review The purpose of a review is to provide limited assurance that financial statements do not have any known errors or departures from the accounting rules found in GAAP. There is usually no testing of information in the financial statements beyond inquiry and analytical review. The CPA will not obtain an understanding of the internal control system or address how the organization is addressing the risk of fraud in the financial statements (Ulvog, 2006). A review involves the CPA performing procedures that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the applicable financial reporting framework. A review does not contemplate obtaining an understanding of the entity’s internal control; assessing fraud risk; testing accounting records; or other  procedures ordinarily performed in an audit (Barfield, Murphy, Shank & Smith LLC, 2013). Audit The purpose of an audit is to provide reasonable assurance that financial statements are fairly presented in accordance with GAAP. In an audit, the CPA will gain an understanding of internal controls, evaluate the risk of major fraud, test the places where there is a significant risk of major fraud, and perform testing where necessary for the significant components of the financial statements (Ulvog, 2006). The auditor is required to corroborate the amounts and disclosures included in the financial statements by obtaining audit evidence through inquiry, physical inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures (Barfield, Murphy, Shank & Smith LLC, 2013). An audit provides more assurance to a reader of the financial statements than a review. References AICPA. (2013). Retrieved from http://www.aicpa.org/INTERESTAREAS/PERSONALFINANCIALPLANNING/RESOURCES/PRACTICECENTER/PROFESSIONALRESPONSIBILITIES/Pages/ProfessionalResponsibilities.aspx Barfield, Murphy, Shank & Smith LLC. (2013). Retrieved from http://www.bmss.com/news-story.php?cn=172 Bline, D., Fischer, M., & Skekel, T. (2004). Advanced Accounting. Retrieved from The University of Phoenix eBook Collection database FASB. (2013). Retrieved from http://www.fasb.org/summary/stsum96.shtml The CPA Journal. (2004). Retrieved from http://www.nysscpa.org/cpajournal/2004/104/text/p80.htm Ulvog, J.L. (2006). Ulvog CPA. Retrieved from http://ulvogcpa.com/Audit_or_Review.html U.S. Small Business Administration. (2013). Retrieved from http://www.sba.gov/content/corporation

The impact of Widening Participation upon education in this Country

The impact of Widening Participation upon education in this Country Widening participation is a key government strategy in which students are taken in fromsocial groups or communities that have not traditionally entered higher education. Whilstmost institutes will welcome a new source of students, they recognise that these studentsare likely to have different learning skills/expectations and research suggests they arelikely to need additional support if they are to succeed. As a key government target is toimprove retention rates, there has to be a commitment to ensuring good studentprogression. The main aim for the programme is to have 50% of 18-30 years olds inhigher education. (Loughborough University, 1).The main aim is categorized into three sublimations:1)To make measurable progress towards widened participation, without increasingstudent non-completion, while maintaining standards of excellence and recognising andbuilding on institutional strengths and diversity.2)To stimulate new sources of student demand and adjust supply accordingly.3)To imp rove opportunities for all students through lifelong learning.Dr Stephen Farry at UCAS Higher Education Conventi...Departments will need appropriate learning, teaching and assessment strategies as wellsupport systems to deal with the increasing diversity of the student intake. For examplethe Engineering academics, at Loughborough university, have already had to deal withthe declining maths skills of students. It is clear that widening participation should notequate to a lowering of standards. Higher education institutes will have to face theincreasing challenge of educating an increasingly diverse student group effectively whilstmaintaining the output standards that the profession demands.Widening participation is not about reducing standards. The Higher Education FundingCouncil for England aim to sustain standards by enabling higher education institutes witha particularly strong commitment to widening participation to build and strengthen theiractivities, by ensuring that they rece ive sufficient funding to cover the additional costs ofthese and of supporting student success. In 2003-04...

Books About Writing

Books About Writing Books About Writing Books About Writing By Daniel Scocco I figured that it would be useful to have a page on the blog dedicated to books about writing. This initial list was created taking into consideration the books that our writers reviewed or recommended in the past. We plan to update it regularly as well. If you have a suggestion just write a comment below and we might add it. The links to Amazon are affiliate ones, so yeah if you end up purchasing the book we will earn a dollar or two. That money will be spent purchasing new books though. Enjoy. The Elements of Style: Originating as a classroom study aid prepared by Cornell English Professor William Strunk in 1918, this widely-used desk reference of English usage, form, and style continues to influence writers after a hundred years. A must have.Click here to get more details or buy. Eats, Shoots and Leaves: First published in April of 2004, Eats, Shoots and Leaves stayed 25 weeks on the New York Times bestseller list and by October of that year it had already sold one million copies. At a bit more than 200 pages including the bibliography, this little book describes the rules that govern the use of: apostrophe, comma, colon, semi-colon, dash, hyphen and period. Click here to get more details or buy. The Dictionary of Concise Writing: A must have book for anyone who wants to write better. It brings over 10,000 alternatives you can use to free your text from wordy constructions and unnecessary phrases. Click here to get more details or buy. Oxford American Writers Thesaurus: Another book worth investing in, as you will be able to use it over and over again. It comes with synonyms, antonyms, sample sentences and cross references to let you pick the most precise word for each occasion. Click here to get more details or buy. Concise Oxford English Dictionary: If you are looking for a solid dictionary and dont want to spend a fortune on it, this is a good choice. Click here to get more details or buy. On Writing: One of the best books about writing and being a writer. Stephen King is probably the most popular horror writer ever, and in this book he shares how he started, the basic writing rules and the fiction writing process. Click here to get more details or buy. The Screenwriters Bible: If want to start writing scripts, this book could help. David Trottier is a writer, producer and script consultant, and he shares tips on all the stages you will go through, from getting started to formatting and selling your script. Click here to get more details or buy. Plot Structure: This book is part of a series called Write Great Fiction. As the name implies, it will assist you while creating the plot for your stories. It comes with techniques, tips and even exercises you can use to practice what you will learn. Click here to get more details or buy. Rules for Writers: A book aimed at college students (regardless of the course). Diane Hacker, the author, has been teaching at the Prince George’s Community College for over 35 years, and this book is the result of what she learned from her students over that time. Click here to get more details or buy. On Writing Well: The subtitle says it all: The Classic Guide to Writing Nonfiction. The book covers many aspects of writing, from removing unnecessary words and phrases to identifying your audience and editing your pieces. Click here to get more details or buy. The Associated Press Stylebook: One of the most popular style guides among professional writers and journalists. The 2009 edition has been revised and contains over 3,000 new entries. Click here to get more details or buy. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Book Reviews category, check our popular posts, or choose a related post below:100 Idioms About NumbersItalicizing Foreign Words13 Theatrical Terms in Popular Usage

Student-Oriented Assignment Example | Topics and Well Written Essays - 250 words

Student-Oriented - Assignment Example This focus on the student achieving the objective through the teaching methods is also applicable to nurses in their professional practices. The patients need to become the center of focus in providing the services. Patient-oriented practices in nursing are vital in providing quality healthcare services to the patient. Having the required attitude, expertise and dedications that focus on the best outcome in nursing will ensure that the patients get quality services. Patient-oriented services ensure that the patient is safe and get quality services through providing what is best for the patient. Providing quality services may need the cooperation of other nurses that is similar to the collaboration of the student in student-centered learning. The cooperation among nurses might include the exchange of options and ideas on how best to take care of the patient. There is also need to understand the patients’ requirements in providing these quality services and making a decision on the best option to use while being friendly to patients (Small & Small, 2011). Small, D. C., & Small, R. M. (2011). Patients First! Engaging the Hearts and Minds of Nurses with a Patient-Centered Practice Model. Online Journal of Issues in Nursing, 16(2), 1.

F. R. Leaviss Description of Hard Times as a Moral Fable Essay

F. R. Leaviss Description of Hard Times as a Moral Fable - Essay Example To delve deep into the contention of this great man regarding one of the all time masterpieces in English literature, â€Å"Hard Times† by Charles Dickens and to examine the contention of Leavis regarding â€Å"Hard Times† as a moral fable, it become mandatory at the outset, to analyse and explore the subtle aspects operating through the novel’s scheme of things and the background and social conditions in which it was produced. Since the publication of the novel, it has been widely received and criticised by different critics across the globe and from different age. Apart from Leavis, George Bernard Shaw and Thomas Macaulay had criticised the novel on the aspect of Dickens’ delineation of the Utilitarian, trade unions and post-Industrial Revolution which neatly divided the capitalist mill owners and worker class in the British society during Victorian Era. Hard Times as A Moral Fable: Through the Eyes of Leavis ‘Hard Times - For These Times’ o r popularly known by the name of only Hard Times is the tenth novel authored by Charles Dickens and was published in the year 1854. To understand the contention of F.R. Leavis in coining the novel as a moral fable, it becomes essentially important to understand the literary term ‘moral fable’ in the first place. Moral fable is a kind of a story that involves the imagination and logic and combines them at the same platform.