Wednesday, August 26, 2020
From Roswell to Dreamland :: essays papers
From Roswell to Dreamland It is safe to say that we are separated from everyone else known to man? This has been a typical inquiry in current day. It is extremely hard to demonstrate that extraterrestrials exist. Be that as it may, the proof to demonstrate that the earth has been visited is extremely persuading. The Roswell episode in 1947 is one occasion that demonstrates the presence of extraterrestrials. Another bit of significant proof that demonstrates the presence of UFO's is Bob Lazars declaration of his experience working in the US mystery base at Area 51. The earth has been visited by keen life in view of the observers and proof behind the account of Roswell and Area 51. On July second, 1947, Jim Ragsdale was enjoying the great outdoors on a long weekend when he saw an item as brilliant as a welding light go through the sky and strike the ground a couple of miles away. Corporal E.L Pyles saw something very similar from a military compound only outside of town. Not long after, William Brazel discovered abnormal bits of destruction on his huge farm 75 miles outside of Roswell. The papers were at that point running the story Jim Ragsdale and Corporal Pyles recounted the brilliant light in the sky, so William realized that he had discovered destruction of a flying saucer. On July sixth, he headed to Roswell with a portion of the garbage and he demonstrated it to the Chaves District Sheriff, George Wilcox. In the wake of looking at the flotsam and jetsam, Sheriff Wilcox reached Major Jesse Marcel at The Roswell Army Air Field. Marcel and is boss Colonel William Blanchard both assessed the trash. The two of them concurred that it was in no way like they had seen previously, and went to the farm to gather a greater amount of the trash. On July eighth, Marcell and Blanchard came back with two carloads of flotsam and jetsam. The destruction was at that point traveled to Fort Worth Army Air Field. Around early afternoon on July eighth 1947, Blanchard requested an official statement telling the nation that the military had discovered remains of a smashed flying saucer. Just a couple of hours after the fact, General Clemence McMullen in Washington talked by phone with Colonel Thomas Dubose in Fort Worth, and instructed him to squash the saucer story, make a main story, and quickly send a few of the flotsam and jetsam to Washington. Later that night, a question and answer session was held in which they reported that what had slammed was a climate swell what's more, not a flying saucer. The entirety of the flotsam and jetsam, including one extremely huge piece that seemed to in any case be operable, was gathered and gone forever.
Saturday, August 22, 2020
Economics and Higher Grades
Would it be advisable for me to concentrate more in math? T-Chart Cost Benefit Less time for things I like to do. | Higher evaluations. | Less time for loved ones. | Increased scores in finals. | Less time to acquire cash. | Graduate secondary school and more chances. | 1 Explain how the ideas of shortage, decision, and opportunity cost identify with your issue. For shortage it would be that rather than me doing different things of my preferring I would examine, bringing about higher evaluations. Opportunity cost would be for instance working which accompanies bringing in cash and releasing that yet then over the long haul having the option to graduate secondary school and have more opportunities.2. What are the conceivable momentary expenses and advantages? What are the conceivable long haul expenses and advantages? Clarify your answers and ensure all are recorded in your chart.The transient expenses is surrender things I like as a byproduct of higher evaluations. Additionally surrendering some time with companions and family would be appeared in my last scores as it gives more opportunity for contemplating. Likewise not working or making a salary would occupy less time and would cause me to have the option to focus full time on my studies.3. Which section has more reactions? Which segment has all the more impressive reactions? Clarify which focuses are generally critical to you and why. I accept the more impressive reaction originate from the advantage as they are what I need the most and donââ¬â¢t truly contrast with the other transient impacts. For instance I would prefer to need to graduate and so forth than to have cash right now as I probably am aware it will help me in the future.4. In light of the graph and your impression of the above inquiries, what will be your last decision? Was this procedure accommodating to you in arriving at a choice? Compose a short passage with at any rate three subtleties to convince your educator this is the best decision.I would set aside more effort to concentrate as it pays off over the long haul and would clearly be more advantageous to me than not doing it. It will likewise as should be obvious in the diagram cause me to have the option to exceed expectations more in the areaââ¬â ¢s in a difficult situation with. I will have the option to not experience any difficulty in finishing tests, and I will secure more information regarding the matter for what's to come. Surrendering work will likewise place a negative effect in present moment for my wallet yet it will give more opportunity for me to gain other information regarding the matter.
Tuesday, August 18, 2020
Seeples Spotlight Rahel Tekola COLUMBIA UNIVERSITY - SIPA Admissions Blog
Seeples Spotlight Rahel Tekola COLUMBIA UNIVERSITY - SIPA Admissions Blog This semester the Office of Admissions welcomed four new Program Assistants (PAs) to the team. This week and next, Im introducing you to each of them in the form of self-interviews. Up first, Rahel Tekola. Shes studying Urban and Social Policy, worked as Chief of Staff to the CEO of an organization focused on domestic violence and poverty, and served on the Mayors Star Council to revitalize Southern Dallas and the City of Dallas Domestic Violence Task Force. Heres what she has to say about her time at SIPA. What attracted you to SIPA and Columbia University? I had a lot of personally compelling reasons for why I chose SIPA, but here are a few of my top reasons: SIPA is quantitatively challenging and this is a skill-set I wanted to hone in and work on post-working in the real world for three years. The great thing about SIPA is itâs not a generalist program. This graduate school allows you to delve into an area of passion through concentration and specialization selections. I was incredibly interested in domestic urban development issues and also management and business like classes, and the good thing is SIPA has allowed me to do both. The professors are as impressive as they look online. I remember coming to visit Columbia the week of Student Admitted Day and sitting in on a class called Venture Capital for Entrepreneurs, and I was absolutely blown away by the practitioner who was teaching the class. The students taking the class were equally just as impressive and fully engaged in the discussion. I really enjoyed that experience and it was instrumental in me choosing SIPA. Location!! Being in the heart of New York City, SIPA students have access to so many businesses, multilateral organizations, local government and non-profits. I love having the opportunity to catch a train to midtown and network with practitioners in the field any time of the week. The world is truly your backyard here! What experiences do you think prepared you to attend SIPA? When I graduated from my undergraduate institution in Texas I had always planned on going straight through and going to graduate school. Many mentors and people I had worked with gave some great advice, and told me to take time and work before pursuing my masterâs degree. So, this is exactly what I did. This time off from school and working in the field allowed me to realize the things I really am passionate about and the things I want to learn to continue building my skill-set. Working at a domestic violence agency for three years imparted me with so much knowledge I was also able to bring this experience to the discussions within classes. What has been the best part of your SIPA experience? For the longest time I didnât want to leave Texas, because it is my home, it is where my friends and family are, I was comfortable and had a great job I loved, however, once I made the plunge to move and attend grad school, I know I made one of the best decisions of my life. I have been able to meet phenomenal classmates and made friends who challenge me every day and allow me to not get comfortable. Can you comment on the quantitative rigor in the curriculum? My head was definitely spinning the first week of school! I knew SIPA is known to be quantitatively challenging, but I, whew â" I was not ready. The good thing is most of these classes ask you to do your homework in groups so you will not suffer alone. How was your internship experience been like? I worked with the John A. Reisenbach Foundation this summer. I absolutely loved my experience at the foundation, the mission and the people that we serve, and my boss was amazing. I was tasked with board of director development work, drafting their new strategic plan and conducting site visits to grantee non-profits all over NYC. We work with great companies like Facebook so it was neat getting to be in their office and working with their staff, as well. After the completion of my internship, they offered me a position as Program Officer. How did you obtain your internship? SIPA has a jobs portal called SIPALink where employers will post jobs and internships to recruit SIPA students. I applied to directly through the link and the rest is history! [Photo courtesy of Rahel Tekola | Rahel (left) working this summer 17 at the Facebook New York Office]
Sunday, May 24, 2020
Core Resources and Capabilities of Emerging Multinationals from Emerging Economies Free Essay Example, 1000 words
The multinational enjoy innovative capabilities due to access to superior technology that leads to the production of high-tech products for the niche market. Accordingly, multinationals from developed economies have well-established research and development teams that continuously monitor consumer demand changes such as changes in consumption patterns, shifts in tastes and emerging technologies that enable them to develop new products (Peng, 2013). Multinationals from developed countries have high access to financial capital in the international capital markets due to their ability to provide security for bonds and loans (Peng, 2013). Accordingly, multinationals from developed countries have a talented human resource base that includes cross-cultural teams thus facilitating entry into foreign markets and learning of the needs of cultural markets (Peng, 2013). In this case, the multinationals from developed countries are capable of establishing global partnerships in their wide netwo rk in order to facilitate new product development. A clear example is Hewlett-Packard and NCR that leveraged their business capabilities and transformed the production facilities to new technology innovation centers (Peng, 2013). Multinationals from developed countries have intellectual property rights such as registered trademarks, patents, copyrights and industrial design rights. We will write a custom essay sample on Core Resources and Capabilities of Emerging Multinationals from Emerging Economies or any topic specifically for you Only $17.96 $11.86/page
Wednesday, May 13, 2020
Learn More About the Immigration Medical Exam
A medical exam is required for all immigrant visas and some nonimmigrant visas, as well as for refugees and adjustment of status applicants. The purpose of the medical exam is to determine if individuals have health conditions that need attention prior to immigration. Doctors Authorized to Administer the Exam The medical exam must be performed by a physician approved by the U.S. government. In the U.S., the physician must be a U.S. Customs and Immigration Services-designatedà civil surgeon.à Abroad, the exam must be conducted by a physician designated by the U.S. Department of State, also known as a panel physician.à To find an approved doctor in the U.S., go to theà myUSCIS Find a Doctorà orà call the National Customer Service Center at 1-800-375-5283. To find an approved doctor outside of the U.S., go to theà Department of State website. Admissibility Panel physicians and civil surgeons will classify an immigrants medical conditions into Class A or Class B. Class A medical conditions render an immigrant inadmissible to the U.S. The following situations are classified as Class A: tuberculosis, syphilis, gonorrhea, Hansens Disease (leprosy), cholera, diphtheria, plague, polio, smallpox, yellow fever, viral hemorrhagic fevers, severe acute respiratory syndromes, and influenza caused by novel or re-emergent influenza (pandemic flu). All immigrants, including those on an immigrant visa and an adjustment of applicants, must receive all of the required vaccinations. Those may include the following vaccine-preventable diseases: mumps, measles, rubella, polio, tetanus and diphtheria toxoids, pertussis, Haemophilus influenzae type B, rotavirus, hepatitis A, hepatitis B, meningococcal disease, varicella, influenza and pneumococcal pneumonia. Other disqualifying factors from admission include individuals who have current physical or mental disorders, with harmful behavior associated with that disorder, or past physical or mental disorders, with associated harmful behavior that is likely to recur or lead to other harmful behavior and those individuals who are found to be drug abusers or drug addicts Other medical conditions may be categorized as Class B. These include physical or mental abnormalities, diseases (like HIV, which was declassified from Class A in 2010) or serious/permanent disabilities. Waivers may be granted for Class B medical conditions. Preparation for the Medical Exam The U.S. Citizenship and Immigration Servicesà will provide a list of doctors or clinics that the government has approved to perform immigration medical exams. An applicant should make an appointment as soon as possible so as not to delay case processing. Complete and bring form I-693 Medical Examination of Aliens Seeking Adjustment of Status to the appointment. Some consulates require passport-style photos for the medical exam. Check to see if the consulate requires photos as supporting materials. Bring payment as indicated by the doctors office, clinic or as directed in the instruction packet from USCIS. Bring proof of immunizations or vaccinations to the appointment. If immunizations are needed, the doctor will provide instructions on which are required and where they can be acquired, which is usually the local public health department. Individuals who have a chronic medical problem should bring copies of medical records to the exam to show that the condition is currently being treated and is under control. Examination and Testing The doctor will examine an applicant for certain physical and mental health conditions. The applicant will have to remove clothes for the medical exam to do a full body review. If the doctor determines that an applicant needs more tests because of a condition found during a medical exam, the applicant may be sent to their personal doctor or a local public health department for further tests or treatment. The applicant is required to be completely honest during the exam and truthfully answer any questions posed by medical staff. It is not necessary to volunteer more information than is requested. The applicant will be tested for tuberculosis (TB). Applicants two years old or older will be required to have a tuberculin skin test or chest x-ray. The doctor may require an applicant younger than two to have a skin test if the child has a history of contact with a known TB case, or if there is another reason to suspect TB disease. If 15 years or older, an applicant must have a blood test for syphilis. Exam Completion At the end of the exam, the doctor or clinic will provide the documentation that an applicant will need to give to USCIS or the U.S. Department of State to complete the adjustment of status. If there are any irregularities regarding the medical exam, it is the doctors responsibility to provide a medical opinion and make recommendations one way or another. The consulate or USCIS has the final decision on final approval.
Wednesday, May 6, 2020
Boeing Internal Analysis Free Essays
Boeing Internal Analysis Purpose This report discussed the components of internal analysis, competitive advantage, and strategic competitiveness of Boeing Company. This is done by analyzing the tangible intangible resources, capabilities, and core competencies in order to clarify Boeingââ¬â¢s strengths and weaknesses. Resources Exhibit 1 Tangible| Intangible| Manufacturing plants| Boeingââ¬â¢s digital design software| Composite and metal materials| Dynamic assembly line| Headquarters building| ââ¬Å"Moonshine teamsâ⬠strategy| Machinery used for lean production| Boeingââ¬â¢s brand name| Financing/ Launch aid from NASA | | Boeingââ¬â¢s newest jet, the 787, is made out of composite plastics and carbon fiber in order to be more efficient and comfortable. We will write a custom essay sample on Boeing Internal Analysis or any similar topic only for you Order Now The new materials allow the plane to be pressurized at a lower elevation, which results in less jet lag. Also, the cabin humidity can be raised to around 20% because these materials do not corrode like metals. Through the use of lean productions, Boeing significantly reduced the cost of machinery used for manufacturing, along with inventory costs. For financial resources, Boeing received $12 billion from NASA to develop technology. They also received $1 billion in loans from Mitsubishi, Kawasaki, and Fuji for the development of the 787. Furthermore, Boeing had received launch aid from U. S. Government subsidies. Boeing has a reputation as one of the best manufacturers of commercial and military jets. Its strong brand and name represents the position in the aerospace industry. Boeing has encountered some scandals in upper management, however they are trying to restructure its reputation and make a comeback. Capabilities Exhibit 2 Capability| Valuable| Rare| Costly to imitate| Non-substitutable| Dynamic Assembly| Yes| Yes| Yes| Yes| Lean Production| Yes| Yes| Yes| Yes| Composite Materials| Yes| Yes| Yes| Yes| Lean production at Boeing was a very important and effective decision. They were able to design equipment that cost amazingly less and was much more efficient than the machines they were using at the time. A router was built for 0. 2% cost of their larger one and a drill machine was built for 5% cost of the previous model. They used a hay loader to put the seats into the planes, rather than using a crane, which reduced production time from twelve hours down to only two hours. Production of landing gear components took 32 moves over 10 months, but with the lean production strategy it only took 3 moves and the time span was reduced to 25 days. Dynamic assembly was an important change at Boeing as well. Before, planes had to be jacked into position at one station, worked on, down-jacked from the station, and moved with a power cart to the next station. This process could take up to two, ten hour shifts. By using a sled that drags the plane two inches per minute, Boeing reduced production time in half. Core Competencies One of Boeingââ¬â¢s core competencies would be utilizing composite plastics in the manufacturing of their jets. This is valuable because it allows them to build a jet that can travel faster, farther, and with more comfort than on previous jets. It can be considered costly to imitate because when Airbus built a model to compete, the A350, its performance was unable to compare to that of Boeingââ¬â¢s 787. The composite materials are non-substitutable because it is currently the highest grade technology jet manufacturing industry. It is rare because only Boeing and Airbus are in the commercial jet industry, and Airbusââ¬â¢s model cannot compare. Another core competency would be Boeingââ¬â¢s ability to use lean production. This is valuable because it allowed Boeing to free up 1. 3 million square feet of space and sell seven buildings by switching to a ââ¬Å"just-in-timeâ⬠inventory. Also, they were able to reduce costs of equipment and speed up the manufacturing process drastically. It is socially complex because it uses numerous different strategies to create one finished product. There are no substitutes that compare to lean production as far as time and money savings, and it is rare because Airbus and Boeing are the commercial jet companies to use it. The third core competency is Boeingââ¬â¢s dynamic assembly line. This was a valuable change to Boeing because it reduced assembly time by 50%, or from 22 days down to 11 days. The planes move 80 feet every shift and lights determine the status of the assembly line. Dynamic assembly lines are costly to imitate and rare due to the size of the plant and the components used in order to pull such a large craft throughout the building. The only substitute of a dynamic assembly line is a static assembly line, and the dynamic one performs much more efficiently. Weaknesses * Ineffective top management Boeing was recently faced with the scandals which hurt the reputation of Boeing. The top management recognized the problem and tried to figure it out by effective management strategies. * Outsourcing In 1997, Boeing lost $1. billion against their earnings due to problems with the supply of critical components. They had to halt the production of the 737 and the 747. In 2006, suppliers for Boeingââ¬â¢s 787 fell behind schedule which resulted in a delay of production. Value Chain Analysis The industry value chain is the process from the suppliers of the raw material to the end customers who demand the service of transportation. Boeing found itself in the c rucial situation of having lost market share to Airbus. Boeing had to act in response by enhancing customer benefits to recapture an advantage over its competitors. The fundamental idea was an innovative renovation in the supply chain process, which would redefine Boeingââ¬â¢s role as a coordinator and integrator rather than simply the manufacturer. At the heart of the supply chain transformation process was the strategy to outsource more than 70% of the 787ââ¬â¢s production. Boeing introduced new project management techniques by sharing risk with partners. The companies sharing risk transformed the entire 787 program. The risk shared by partners in investing their own capital in the 787 program cut approximately 55% of Boeingââ¬â¢s development cost required for the program, which was $6 billion. Boeingââ¬â¢s outsourcing process has dramatically reduced the manufacturing time from roughly two weeks to as little as three days. Saving such significant time greatly decreases labor and inventory costs for the company as outsourced components reach the assembly site with pre-fitted sub-systems. This approach streamlines and adds efficiencies to the assembly process. (Boeing value chain report, 2010) Competitive Advantage * Works more with both its customers and suppliers to design and build the best aircrafts on the market. RD departments which are able to design and implement better aircrafts which reduce the costs and make more efficiency. * Flexible work schedules for the employees. * Boeingââ¬â¢s name and brand bring a strong competitive advantage between Boeing and Airbus. Exhibit 3 Profitability ratios| Boeing| Airbus| Net profit margin| 3. 6%| 0. 3%| Gross profit margin| 18. 02%| 11. 95%| Asset turnover| 1. 1| 0. 55| Return on assets| 6. 16%| 1. 07%| The profitability ratios show that Boeing had a moderate and good profitability compare with other company (such as Airbus). The return of assets of over 6 % shows an overall strong earning power of Boeingââ¬â¢s total assets. Strategic Competitiveness Boeing has implemented outsourcing to build better and more efficient airplanes by using portions of other companiesââ¬â¢ knowledge and research with their own. This has helped them produce airplanes at a much lower cost. Boeingââ¬â¢s strategy was to develop the 787 at a very low cost. By doing this, Boeing believes it can compete with Airbusââ¬â¢ new Super Jumbo project. Boeing focused on medium capacity aircraft which can hold 250 people, whereas Airbus focused on super jumbo jets, which contain 550 people. Overall Boeing has achieved higher quality and efficiency. Boeing pins its hope on a different strategy and does not take the hub-and-spoke concept as a given. The Boeing 787 is the solution for non-stop, point-to-point flights between secondary cities. Conclusion Boeingââ¬â¢s ability to develop lean production, use of composite materials, and dynamic assembly methods are their strengths. Their weaknesses include poor upper management and unreliable outsourcing. In the future, Boeing needs to find higher quality upper management and more reliable suppliers. How to cite Boeing Internal Analysis, Essay examples
Monday, May 4, 2020
Impact Of Material Misstatement On Profitability - A Case Study Of Tes
Question: Describe about the Impact of Material Misstatement on Profitability for A Case Study of Tesco. Answer: Introduction: Background of the company: Tesco Plc is the leading food retailer of Britain and this is the third largest in the world. Since the open its first store in 1929 in London, the company has been started pioneering many new innovations. For instance, Tesco has developed many new store concepts including Tesco Metro. The concept behind this innovation is meeting the needs of local shoppers in the form of city centre stores. A key ingredient to the growth of Tesco is the use of well-targeted own-label brands including the up-market Finest and low-price value labels. In the recent time, Tesco has successfully generated sales more than 700 million along with ensuring profits of more than 35 million (Tesco.com 2016). However, many of the financial researchers criticized the company for the presence of the risk of material accounting misstatement in the financial statement of the company. In the year of 2013-2014, the profit was overstated by around 250m and faced four suspensions of four executives. Problem statement: The preparation of the financial statement in a company is generally done by internal accountants, who are working under the advocacy of the management of the organization. This involves the intrinsic risks of management to be able to influence to the statement of the company, resulting financial irregularities or misstatement in them (Bhattacharjee et al., 2015). In several cases in the recent time, companies faced allegations due to aggressive misstatements found exceeds the overall materiality level which is the results of the misleading financial records. For instance, the profit of Tesco had been artificially inflated by 250m (Tesco.com 2016). In the case, the payments from suppliers were being non-booked and the costs of business were being overestimated for showing reduced profits for tax benefits (Chambers, 2013). The fact has learnt a lot of importance in necessary incorporation of all material facts while recording the financial records by several companies. Rationale of the research topic Unfortunately, several companies have allegedly involved in several kinds of irregular financial practices and represent the untrue picture to their investors. This is a critical concern for them for functioning efficiently in the capital markets. According to Wright (2016), managers of firms often misstated their statements of financials for ensuring short-term profitability. However, a missing comprehensive database of financial misstatements leads reduced returns of investors in the long term period and results investment debacle. Researcher implies that the accounting misstatement is the main cause for damaged reputations of the organization (Lobo Zhao, 2013). Hence, the discussion about the recent practice of accounting misstatements will highlight the associated risks. This may guide managers, financial advisers and internal accountants to develop business understanding, risk assessment and internal control. The chosen discussion will further help to plan a successful audit at the end of the financial record of the organization. Scope of the Review In this discussion, the researcher will explore the causes behind the misstatement of the accounting records along with identifying risks. Under the principle of the Internal Standard of Auditing 315, the research will understand the difference between the amounts, segregation, presentation or disclosure which is required for any item to be in accordance with the applicable framework of the statement of financial. To uncover the all immaterial facts and financial irregularities from the financial report of the firm, specifically in case of Tesco, will be the main purpose of the review of the literature along with addressing its effects on profitability of the business. Literature Review: Concept of Misstatement of materiality in Accounting: The concept of materiality is the principle in accounting which needs to be regarded and disclosed properly while maintaining the financial records properly. According to Lennox Li, (2014) materiality implies particularly the level of detail appropriate for several reports of financial and the significance of errors such as expenses related to the reporting , revenues, equities, liabilities and assets in unsuitable accounts or reporting them for inappropriate period of reporting. In ISA 315, the term misstatement is not clearly defined. However, the financial misstatement identified during the audit indicated in ISA 450 that a difference between the amount, classification, presentation or disclosure of a reporting financial statement item and the amount, classification, presentation or disclosure that is required for the item to be in accordance with the applicable financial reporting framework. It is mentioned by the regulatory bodies of the accounting that the practice of irregularities or misstatements can be the cause of fraud or error. On the contrary, many times misstatement arises while the financial analysts, auditors find differences between the figures which are reporting at the end of the reporting period and what is likely to be reported in order for the financial statements to be fairly viewed (Eilifsen Messier Jr, 2014). The misstatement in accounting can be factual when a clear violation of a requirement of the reporting standards takes place by a reporting entity. Tescos overstated accounting statements of 250m are the perfect example of the unsustainable estimation technique or the practice of inappropriate policies of accounting (Chambers, 2013). The lack of internal control over the management and the clear knowledge about the materiality are the fundamental reasons of the accounting misstatement. IFRS has made an effort for developing a single set of high quality and the globally acceptable standards of the financial reporting. In determining the relevance of the financial information, firms need to disclose all necessary information at the end of the financial period (Hribar et al., 2014). Before disclosing the material facts, a reporting entity needs to clearly address omission and irregularities in reports of accounting and in business case analysis (Li Ma, 2015). For example, the statement of income is beneficial for stockholders, management and the board of directors for assessing the profitability while taking judgmental decisions about investing, managing and evaluating financial and management performance of the company (Blankley et al., 2014). Therefore, the sensitiveness of the material misstatement holds a lot of significance of maintaining the accounting consistency of the financial records of the reporting entities to being considered as the global entity. In short, the concept of materiality is a recognized, structured accounting convention. However, accounting practitioners are often gets co nfusion with the presence of historical costs convention. A lot of disparity takes place of the reporting entity are followed historical perspective because it recorded at the price prevailing when the financial transactions are made and the costs of the assets are valued at the cost of the original. According to Glover et al., (2015) the historical costs are generally calculated and approved objectivity with a bit of uncertainty. On the contrary, the accounting practitioners have taken more subjective consideration while measuring and valued for the purpose of maintaining the authenticity for the accounting purposed. Here all subjective judgmental decisions shall be taken by accountant, auditors, and people from management as well as the board of directors and management (Skaife et al., 2013). Here the common interest is making profitability and thus an appropriate accounting statements needs to be recorded at the end of the reporting period. Risk associated in material misstated by firms: Tesco, the biggest super chain market of Britain has been go down into financial crisis when four executives of the organization found guilty and discovered its artificial inflated account by 250m. The forensic accountants and lawyers had been found that the company cleaned off the value of the account of more than 2bn from their financial books of account. This had been one of the biggest incidents of material misstatement in the recent times. The business misleadingly boosted their profitability by showing 250m in the initial six months of the fiscal year of 2013-14. With the falsification of account, the company had lose the market hold in the local market because most of the shareholders deprived from getting the adequate returns and later anticipated to make half of the estimated profits due to sudden financial crisis. The seriousness of the fact got wider when the profit figure fall further along with the share prices by 11.5 percent to the eleven years low. This piece of reali ty has clearly indicated that the misstated financial statements are directly impacts on the profitability. The firms reputation is simultaneously be halted due to such inappropriate presentation by the reporting entities like Tesco in the year of 2014. Therefore, it is important to assess the risk of material misstatement to avoid such financial irregularities. Without the sufficient knowledge about the audited entity, it is impossible to assess appropriately the risk of the material misstatement (Chan et al., 2012). ISA 315 stated that auditor normally obtained five aspects while auditing the statements of the financial of reporting entities. Firstly, the accounting statements are vouched considering the relevant industry, regulatory and other relevant factors externally which are applicable under the framework of the financial reporting. Secondly, the auditors need to assess the nature of the entity including its operations, the structure of the ownership along with its governance (Brazel et al., 2016). Thirdly, it is important to study the approach and the application of the policies of accounting. Fourthly, the objectives and strategies of the entity are the important factors to assess. This will help to observe the associated risks that may result in risks of material misstatement. Fifthly, the internal approach of measurement of the a ccountant of the company and the financial performance of the entity needs to be considered by the regulatory bodies or auditor of the company at the preparation of the financial report. To be implied an effective risk assessment strategy, it is an important requirement as per IAS 315 that the auditors need to be obtained knowledge about the internal control relevant to the audit. According to Asare Wright, (2016), this is the vital step in the assessment of the material risks because an audit risk needs to be controlled if it is not prevented on the basis of the internal control. On the contrary, the mechanism of the internal control can be considered an effective tool for assessing material misstatement if each of the following items documented by thee auditor properly: The environmental control mechanism The procedure of the risk assessment The financial process of the business, relevant to the reporting aspects and communication The control activities practiced by the entity The monitoring activities Based on these entire framework, the material misstatements will be assessed by an effective internal control processes. However it is a matter of fact that the capability of the particular auditors risk assessment approach is completely a individual professional approach. Impact of material misstatement on profitability: In a small reporting entity, the documentation on internal control is likely to be a simple compare to the large entity. Here the operation related to the purchase and sales needs to be documented for reducing the material misstatement that can be raised due to the lack of control in that place (Chan et al., 2012). Though the profitability of the smaller organization may be limited but the specific risks are definitely associated with this company such as the scope of the management override, the restricted scope of the classification of duty and the lack of control of the authorization. All these factors of material misstatement are directly impacts on the profitability. Conclusion Based on the above literature review this can be concluded that the misstated facts of the statements of the financial can be restricted or prevented by an effective application of the internal control mechanism along with the sound application of the guidelines provided by the IAS 315. Under the IFRS rules, all reporting entities are must focus on the nuisance of the documentation. Here the procedures of risk assessment should be incorporate inquiries of management and other individuals, observations and so on. The discussion of the research topic clearly stated that misstated statements practiced by the organization may be intentionally or unintentionally. Tescos overstated profit figure is the perfect example of the intentional approach of the material misstatement. To restrict all these practice, the reporting entities must follow an effective internal control within their organization. References: Asare, S. K., Wright, A. M. (2016). Inferring remediation and operational risk from material weakness disclosures. Behavioral Research in Accounting. Bhattacharjee, S., Maletta, M. J., Moreno, K. K. (2015). The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments. Accounting Horizons, 30(2), 225-238. Blankley, A. I., Hurtt, D. N., MacGregor, J. E. (2014). The relationship between audit report lags and future restatements. Auditing: A Journal of Practice Theory, 33(2), 27-57. Brazel, J. F., Jackson, S. B., Schaeffer, T. J., Stewart, B. W. (2016). The Outcome Effect and Professional Skepticism. The Accounting Review. Chambers, D. (2013). Overstating the Satisfaction of Lawyers. Law Social Inquiry, 39(2), 313-333. Chan, L. H., Chen, K. C., Chen, T. Y., Yu, Y. (2012). The effects of firm-initiated clawback provisions on earnings quality and auditor behavior. Journal of Accounting and Economics, 54(2), 180-196. Eilifsen, A., Messier Jr, W. F. (2014). Materiality guidance of the major public accounting firms. Auditing: A Journal of Practice Theory, 34(2), 3-26. Glover, S. M., Hansen, J. C., Seidel, T. A. (2015). The effect of deadline imposed time pressure on audit quality. Available at SSRN 2561713. Hribar, P., Kravet, T., Wilson, R. (2014). A new measure of accounting quality. Review of Accounting Studies, 19(1), 506-538. Lennox, C., Li, B. (2014). Accounting misstatements following lawsuits against auditors. Journal of Accounting and Economics, 57(1), 58-75. Li, B., Ma, C. (2015). Can Audit Fees Inhibit Accounting Misstatements? Moderating Effects of Auditor Reputation from Chinese Experience. Moderating Effects of Auditor Reputation from Chinese Experience (January 27, 2015). Lobo, G. J., Zhao, Y. (2013). Relation between audit effort and financial report misstatements: Evidence from quarterly and annual restatements. The Accounting Review, 88(4), 1385-1412. Skaife, H. A., Veenman, D., Wangerin, D. (2013). Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading. Journal of Accounting and Economics, 55(1), 91-110. Tesco | Online Groceries, Homeware, Electricals Clothing. (2016). Tesco.com. Retrieved 7 October 2016, from https://www.tesco.com Wright, W. F. (2016). Client business models, process business risks and the risk of material misstatement of revenue. Accounting, Organizations and Society, 48, 43-55.
Monday, March 30, 2020
Madeline Barnard Essays - Religion, Culture, Cultural Anthropology
Madeline Barnard Professor Coffey HS/102/01 September 20, 2016 European Witch Hunts The European witch-hunt lasted for sixty years causing constant turmoil throughout Europe. Due to the constant tension, women started to be accused of witchcraft. Religious conviction and science caused many questions to appear, as people started to panic about the alleged "witches". From 1570 to 1630 women were being targeted for witchcraft. Most people believed these women were witches because of their sex, their economic or social status, or because they were considered vulnerable. Due to the fact vulnerable women were thought to lack power and family support, they were common targets of the accusers. The women that were targeted also were "usually impoverished" (Hoak 1271). Also, Europe during this time period was war stricken and was facing a social upheaval, so resources were very scarce. This is how witch hunters justified their actions of eliminating "witches". People believed that these helpless women wanted more power to control their enemies and that's why they participated in witchcraft. I believe that that the socioeconomic conditions of this time period had a tremendous impact on the witch craze. For example, there was a lack of resources, which made life a challenge for the "witches" but their accusers as well. The accuser had no problem killing off "witches" due to the socioeconomic issues. Additionally, I feel as though the Scientific Revolution and the Reformation both played a major part in the witch craze. For instance, the Reformation made people feel as though god was not present in everyday life. As seen in the textbook on page 49, Protestants thought, " the symbols and rituals have provided a sense of protection" (text) were missing. As more questions arose about science people began to question everyday life and the unknown. Which contributed to the witch-hunt, craze and caused many questions to arise. I think that because everyone was questioning science they needed something to believe and that's were witches came in. By attempting to reconcile religious conviction with science it brought on the witch-hunts. I strongly agree with Dale Hoak's assessment of the witch craze because witch hunting appears to have been a socially destructive by product of the European transition to modernity.
Saturday, March 7, 2020
The Difference Between an Informative Essay and a Descriptive Essay
The Difference Between an Informative Essay and a Descriptive Essay The Difference Between an Informative Essay and a Descriptive Essay Essays help gauge a writerââ¬â¢s understanding of a topic, and many teachers require students to submit them as part of their academic curriculum. Essays can improve both written and communication skills, improving a personââ¬â¢s spelling and grammar. In an academic setting, informative essays are usually the most likely to be assigned. However, they are often confused with descriptive essays; both communicate with their audience. Read on to understand the difference between an informative essay and a descriptive essay: Informative Essay This is a piece of writing that educates the reader about a specific topic. An informative essay takes a neutral stand, much like a journalism piece. It doesnââ¬â¢t present arguments or try to persuade the reader to change their opinions or beliefs. It presents facts. Descriptive Essay A descriptive essay gives the readers a vivid depiction of a person, event, object, or place. A good descriptive essay is not necessarily based on statistics and facts, but on an artistic representation of a specific topic. The goal is to give the reader a well-rounded impression of what you are trying to convey. How to Tell the Difference While it may seem difficult to differentiate between an informative essay and a descriptive one, they each have distinctive features: An informative essay is focused on research-based facts and statistics, while a descriptive essay allows the writer more artistic freedom of expression. An informative essay is strictly objective, while a descriptive essay may depend on the perception of the writer. For example, if youââ¬â¢re writing about about the history of Niagara Falls, it would be considered an informative essay. On the other hand, writing about the beauty of the Falls would be considered a descriptive piece. Essay-writing Tips Choose your topic When considering your essay topic, choose a subject you find interesting. A topic that is either too broad or difficult to cover may not be a good choice. Instead, narrow your subject to address a specific question or issue. This also keeps readers engaged and helps them understand what youââ¬â¢re trying to convey. Stay faithful to the essay type Knowing the difference between an informative and descriptive essay will help you comply with the assignment, ensuring that you have a greater understanding of the essayââ¬â¢s ultimate goal. When writing an informative essay, stick to well-researched facts. Review whether the sources you cite are reliable. When writing a descriptive essay, be creative with the words you use. Be mindful that everything is written correctly: review grammar, spelling, and word usage. Incorporate the five senses (sight, sound, smell, taste, and touch) when writing your descriptive piece. Edit your work more than once Your first draft will not be perfect, and thatââ¬â¢s okay. Reread your piece and determine how it can be improved. You may wish to ask a trusted friend, fellow student, or loved one to go over what youââ¬â¢ve written to help determine areas that need strengthening. Some students find essay writing difficult, but when youââ¬â¢ve done your research and have chosen a topic that interests you, it can be enjoyable and informative. offers assistance with essay writing at any level.
Thursday, February 20, 2020
Ace Electricals Essay Example | Topics and Well Written Essays - 750 words
Ace Electricals - Essay Example nt is the cause of general decline in employee moral, decline in employeesââ¬â¢ productivity which ultimately has affected the profit margin of Ace Electricals over the past six years. The workers were doing something else like reading in the rest rooms when they were suppose to work because the incentives to motivate them is either low or non-existent. This unproductive attitude of employees is very contagious. It will not only affect productivity but affects the moral of the whole work place. And this is exactly what is happening at Ace Electricals. To solve this problem, the management of the company needs to sit down and take a look again at their compensation system. They need to address the issue of low moral and low productivity collectively and on individual basis. This is to find out what each employeeââ¬â¢s problem is and what can be done collectively to rectify the situation. This will also make the employees feel that the organization cares about them as persons and not just as workers. This will also help develop the loyalty of the employees to the organization and give them a sense of belonging. A system must be created where an employee can develop himself in pursuance of company growth and development.When people or in our case here workers feel they are been watched closely, i.e. "bird dogging" or "slave driving", it tends to create a lot of tension at the work place, it breeds distrust between management and workers and tends to reinforce the "I am the boss, so you should be subservient attitude". It does not give the employee the opportunity to think on his own and to bring out the potential in him. The employee tends to think that management does not trust him any way so why should he/she bother. It creates a system where employees can't share ideas with management so they can make things work better. Because people work under a much tensed atmosphere, productivity will be low and as an act of protest or rebellion won't try to achieve production target as is the case of Ace Electricals.The management needs to create and nurture a kind of relationship between workers and supervisors that will and ensure cooperation and compliance. And to effect this, the key is communication. Effective communication between employees and management will bridge the gap between the two sides, address grievances and promote Idea sharing which can totally revolutionarize the organization. But then again, it's all about creating a reward system where the organization can take the worker to task if he is not performing to expectation. Al Abrams needs to take a total look of his organizations management system ie from administrative through to production and delivery and make complete but relevant management changes. I think the problem here is that the technique he uses in the assembly line is obsolete. He needs to look at modern systems where the assembling could be done with fewer hands if possible. And then if it can be done, what will be the delivery rate per specified time How will it reduce costs How will workers be rewarded Is it by the number of sets you assemble within a specific timeSupervision is a key problem at Ace Electricals. If there are supervisors at the assembling department, who supervises top management staff and how is it
Tuesday, February 4, 2020
In what ways are new technologies opening up new spaces of identity Essay - 1
In what ways are new technologies opening up new spaces of identity for young people - Essay Example For example people can play games online and have fun. Its easy now to make a website that belongs to a certain university and has all the students as members in it. Or a website that offers the user to increase its social circle by interacting with different type of people across the globe. I was going through a local magazine today and found a section in it that had real stories about peopleââ¬â¢s experience on the Internet. I was not amazed at all to find out the story about a happily married couple that first met on the Internet in a local chat room. Events like this are becoming common in the world. This story only tells about people living in the same region but in fact there are stories about people living in different parts of the world that met on the Internet and went on to get married. In the same way people have started making friends around the globe that share common interests. Now I will discuss about some websites that are extremely popular and have millions of peo ple as their members. The recent trend in Internet entertainment is towards websites that allow people to interact with different people across the globe. As we all know Internet removes the barrier of time synchronization hence it enables the people around the world to mingle with each other. Websites like Orkut, Facebook, Netlog, Hi5, and My Space have been the major target of users looking to make new friends and have fun on the Internet. I will only discuss Orkut and Facebook that are the leaders. The strategy of the owners of these website is quite simple, that is enable interaction between people in the circle of law and order and provide entertainment. While this is going on the owners of these websites are not dumb enough to do this without earning money. Every organization that wants to promote their firm through the Internet finds it easy to market themselves through websites that are most frequently visited. These websites that claim to increase a personââ¬â¢s social circle
Monday, January 27, 2020
Frank Lloyd Wright: Literary and Architectural Legacy
Frank Lloyd Wright: Literary and Architectural Legacy Introduction: There is a depth in each building that surpasses the visible physical characteristics of its structure. The philosophy that derives the experiences created within is an essential element in understanding each building or structure. It is this philosophy that differentiates an architect from another. And it was the organic philosophy in architecture that lifted Frank Lloyd wrights status to be called the greatest American Architect of all times. Through the study of his various writings, this paper explores his philosophy and analyses it in light of his design process and some of his constructed works. The Principles of the Organic: It was Lao Tze, five hundred years before Jesus who declared, that the reality of the building consisted not of the walls and roof but inhered in the space within, the space to be lived in.[1] For Frank Lloyd Wright, the center line of organic architecture was form and function are one. They become one, they are integral. He conceived this integrity, from within outward, as the modern architects guide and opportunity. Out of the ground and into the light was an opportunity. The nature of material was also an opportunities. All three opportunities were limitations but they were also a condition of success. Human nature was one of these materials, as well, served by the building and serving it.[2] In his various writings Frank Lloyd Wright explained the principles guiding and driving his organic architecture. He believed that the knowledge of the relations between form and function was essential for the practice of architecture and could only be achieved by studying nature and its principles.[3] From the simplicity inhered in nature he deducted certain ideals for organic architecture. First, that a building should contain as few rooms as possible. The ensemble of these rooms should be considered for comfort, utility and go hand in hand with beauty. Second, the openings should be integral features of the structure and form, providing it with natural ornamentation, instead of rich looking decoration. He also argued that the appliances, furniture and fixtures should be should incorporated in the general scheme of the structure. [4] For Wright simplicity was not in itself an end but it was a means to an end. The reticence in ornamentation in these structures is mainly for two reasons: first, they are the expression of an idea that ornamentation should constitutional, a matter of the nature of the structure, beginning with the ground plan. Second, because buildings perform their functions in relation to human life within, to develop and maintain the harmony of a true chord, broad simple surfaces and highly conventionalized forms are inevitable. According to him, these ideas take the building out of school and marry them to the ground, make them intimate expressions or revelations of the exteriors; individualize them regardless of previous notions of style.[5] Natures principles also formulated other ideals in organic architecture. Frank Lloyd Wright maintained that the individuality of a person should be reflected in the style of the house he inhabits, therefore there should be as many styles of houses as there are kinds of people. He also asserted that a building should grow easily from its site and be shaped to harmonize with its surroundings, making it quiet, substantial and organic. The use of colors was also an important aspect, for they had to fit to live with the natural forms they do. Therefore he encouraged the use of soft, warm tones of earth and autumn leaves in preference to the blues, purples or greens and greys. Bringing out the nature of material was an essential ideal to organic architecture, describing them as friendly and beautiful. He believed that following the prevalent traditions leads to structures that become soon out of fashion, stale and profitable, insisting that each house should have character of its own.[6] T herefore organic principles grew out of nature and its principles; however there are other aspects that have partially led to its growth. Rejection of Classical and Renaissance Architecture: I deliberately chose to break with traditions in order to be more true to tradition than current conventions and ideals in architecture would permit. [7] The principles of organic architecture, though they seemingly developed out of natures principles were also partially born from Wrights critique of previous classical and renaissance styles. In the First evening of his London lectures in 1939,Wright declared that the classic was more of a mask for life to wear rather than an expression of life itself. [8]He strongly critiqued the view of architecture as a fashionable aesthetic, arguing that modern architecture rejects all grando-mania, every building that would stand in a military fashion. [9]He encouraged architectsto abandon the cherishing of preconceived form fixed upon them, and to exhale to the laws of common sense to determine from them the form and material of the building in light of its purpose, resulting in a differentiation between the different forms of the building due to their varying function, asserting that Form and Function are one.[10] Wright criticized the tall interiors that were divided into box like compartments, where the architecture mainly involved healing over the edges of the curious collection of holes that had to be cut in the walls for light and air to permit the occupant to get in or out. [11] Wright observed that, in nature, the individuality of its attributes are seldom scarified. Unlike the classical buildings in which an order is establishes, for example a colonnade, then walls are added between them, reducing them to pilasters, with the result that every form is outraged, the whole an abominable mutation. The Approach to Design: All architecture must begin there where they stand[12] Out of the principles of the organic, Frank Lloyd Wright maintained a design process throughout his career that he describes in his book the Future of Architecture. He strongly believed in building from within outward. To achieve this vision he started by determining which consideration came first in the design process. The first determinant was the ground. By this he meant the nature of site, soil and climate. The next consideration was the choice of available materials taking into account the financial cost. The third was the choice of means of power for construction. Man, machine or both? He believed that what rendered his buildings as creative was this process of from within outward, giving life the whole, and giving life to the structure by adopting the ideal of form and function are one, or organic.[13] Wright believed that the character of the site is the beginning of any building which aspires to architecture. He argued that architects ought to accept the fact that the ground already has form.Ãâà This to him was a gift from nature to be cherished and accepted.[14] Therefore, in designing his domestic architecture he was careful about considering and incorporating certain elements. First was free association with the ground. Second, sunlight, vista and a spaciousness that conforms to a modern sense of demanded space.Ãâà The third element was privacy. Fourth was a free pattern for the arrangement of rooms to be occupied by the families. He argued that as families vary so must the houses. However, he affirmed that these requirements should be incorporated in the architecture of the building in an integral harmony of proportion to the human figure, so that the building protects and cherishes the individuals vital necessities and fine sentiments.[15] The Logic behind the Plan: I have great faith that if the thing rightfully put together in true organic senses with proportions actually right the picturesque will take care of itself.[16] Frank Lloyd Wright believed that all the forms in his plans are complete in themselves and frequently do duty at the same time from within and without as attributes of the whole. There was a tendency towards a greater individuality of the parts emphasized by more and more complete articulation. Moreover, the ground plans were the actual projection of a carefully considered whole.Ãâà The architecture wasnt thrown up as an artistic exercise, a matter of elevation from a preconceived ground plan. The schemes were conceived in three dimensions as organic entities. Wright ventured to let the picturesque perspective fall how it will. With a sense of the incidental perspectives, he believed the design will develop. [17] In the Future of Architecture and in an article in the architectural record he describes the logic behind the plans in his architecture. He mentions the most important factors in designing the plan which are materials, building methods, scale, articulation, expression or style. The logical norm for the scale of the building was the human scale. He believed that the unit of size of the building varies with the purpose and material of it, therefore he adopted a unit system for the plan, establishing a certain standardization. By adopting the human scale, he trusted nature to give the proper values to a proper whole. Materials also affected scale. He used the most natural material suiting the purpose. Using wood led to a slender plan, light in texture narrow in spacing. A stone or brick plan was heavy, black in masses and wider in spacing. In cast block building, the scale was done to be adequate to the sense of block, box and slab and there was more freedom in spacing.[18] In his domestic architecture, he designed that house with a garden that arranges itself about and within it so that the individual can enjoy the sun and view while keeping privacy. He gave priority to the living room, given its status as the room common to all, adding a fireplace to it. The modern industrial developments allowed him to make the kitchen a part of the living room relating it to another part of the same. He occasionally added an extra space for reading or studying. By creating this association between living and dining he ensured the convenience and the privacy of the members of the family. Wright gave importance to the bathrooms making them large enough to accommodate for dressing rooms, closets for linen, occasionally a wardrobe with perhaps a couch in each. He made the bedrooms adjacent to the bathroom unit, designing them to be small, airy and easily accessible from the living room. [19] His logic is derived from the ideal of form and function are one. The inspiration of his ideal grew from nature, not its form but its principles. In nature, an organism is a living one when all is part to the whole and whole is to the part.Ãâà Wright argued that this correlation which is found any plant or animal is a fundamental principle in organic architecture. He also maintained that any building should come to terms with the living human spirit.[20] Considering the individuality of the owner in the design process, led to certain puzzlement regarding the notion of style. The Question of Style: Styles once developed soon become yardsticks for the blind, crushes for the lame, and resources for the impotent.[21] Frank Lloyd Wright asserted that he had enough types and forms my work to characterize the work of an architect but certainly not enough to characterize an architecture. To him there was no worse of an imposition than to have some individual deliberately fix the outward forms of his concept of beauty upon the future of a free people or even a growing city.[22] The form may differ, he asserted, but in every case the motif is adhered to throughout so that it is not too much to say that each building aesthetically is cut from one piece of goods and consistently hangs together with an integrity impossible otherwise. In a fine art sense the designs grew as natural plants grow, the individuality of each is integral and is as complete as skill, time, strength, and circumstances would permit. The method in itself does not necessarily produce a beautiful building, but it does provide a framework as a basic which has an organic integrity.[23] Wright believed that style came as a byproduct of the process he maintained in his design. The way an architect achieves an integrity in his design came, first, by studying natures material to find the properties most suited for the purpose, then, by using organic architecture as guide, to unite these qualities to serve that purpose.[24] In his plan Wright did use a form of standardization, a unit of size for the building. However, he warned against the tendency in the human mind to standardize. He viewed standardization as a mere tool, though indispensable, should be used to the extent that it leave the architect free to destroy it at will, to the extent only that it does not become a style, or an inflexible rule-is it desirable to the architect. It is desirable only to the extent that it is capable of new forms and remains the servant of those forms. He believed that standardization should be allowed to work, but never to master the process that yields the form.[25] In his various designs Wright took into consideration the individuality of the occupant and his needs. Wright responded to the critics who suspected that individuality of the owner and occupant of the building is sacrificed to that of the architect who imposes his own upon everyone alike, by saying An architect worthy of the name has individuality, it is true, his work will and should reflect it and his buildings will bear a family resemblance one to another. The individuality of the owner is first manifest in his choice of his architect, the individual to whom he entrusts his characterization. He sympathizes with his work; its expression suits him and this furnishes the common ground upon which client and architect may come together. Then, the architect with his ready technique, he conscientiously works for the client, idealizes his clients character and taste and makes him feel the building is his as it really to such an extent that he can truly say that he would rather have his ow n house than any other he has ever seen[26] In order to fully understand wrights methodology, it is essential to look at how his principles have formed his designs and buildings. Looking at the Prairie house style and Taliesin, the examples show how Wright succeeded in maintaining his philosophy, while providing diversity of forms. Prairie Houses: In his book An American Architecture, Wright describes his love and fascination with prairie, along with the elements of the prairie that guided his designs. I loved the prairie as great simplicity. And I saw that a little of height on the prairie was enough to look like much more. The natural tendency of every ill- considered thing on the prairie is to detach itself and stick out like a sore thumb in surrounding by nature perfectly quiet. All unnecessary heights have for that reason and the human scale, (other reasons, economic too) been eliminated. More intimate relation with outdoor environment and far-reaching vista is sought to balance the desired lessening of height.[27] The Prairie style was an attempt by Wright to create an architecture that suited the American lifestyle and landscape. Strongly horizontal plan of house with a low sheltering roof, bands of art glass windows, stucco walls with wood banding, and outreaching garden walls had many of the features that characterized this version of Wrights organic architecture.[28] The Little house on Lake Minnetonka (figure1) is an example of how organic architecture is reflected in the house. The living room is the dominant space in the house. Mrs. Little was an accomplished musician and wanted the room to double as recital space. The height of the ceiling adds to the rooms grandeur. Flanked by two long walls with more than a dozen art glass windows on two levels, the room has the lightness of an outdoor pavilion. Clear glass was used in the leaded panels so that the views, the lake to one side and the forest to another, would not be obstructed. The delicate designs of lines and triangles, concentrated on the outer edges of the window, reach across several panels, creating a larger composition than on just the one window. The art glass skylight, an intricate checkerboard of tiny squares and triangles, are framed by heavy wood moldings.[29] Wright focused on using an appropriate kind of furniture. The rectilinear Prairie Style furniture with the sturdy oak shapes of tables, cabinets, and chairs adapted easily to the houses scale. The vertical spindles of the radiator covers are repeated in the base of the print table and seem to capture the rhythm of the wood marking strips across the ceiling. The strong horizontality of the entire house and the room itself pulls the scale back down to a more human level.[30] The Taliesin: No house should be a hill or anything or anything. It should be of the hill. Hill and house should live together, each happier for the other.[31] This is Wright famous quote regarding the Taliesin in Wisconsin (figure2). In studying Wrights architecture it seems interesting to look at building he designed for him personally. This specific house is consistent, rich and appropriate in its management of prospect and refuge. It is also a gentler, more intimate, and more freely composed house than any others of wrights works.[32] In designing domestic architecture Wright regarded the house as refuge from two generalized and impersonal threats. One is climate the other is the social intrusion by the community.[33] When Wright built the Taliesin, he considered these two universal threats along with two personal threats, one external from his feeling of societal hostility for leaving his wife, the other internal from an inner sense of disorientation and confusion. [34] This attests to the individuality in his design. He built the Taliesin encircling the side of the hill, with its back to wall, making it seem as if it was of the hill. However this placement and his famous quotation about this house dont apply to previous prairie houses like the Hardy, Little, Ennis and Morris houses. Perhaps this placement was more related to the nature of the site, since in Taliesin the hill was inappropriate, partly because of Wrights sense of it sanctity, but partly because he needed to have his the therefore, its back against the wall, for which purpose the hilltop could not work. Therefore he chose the hillside around which the living spaces were arranged.[35] The dominant image was that of roofs which emerged randomly from the hillside vegetation, with a repetition of gentled shingled spaces, taking the slopes of the hills as their slopes. The deep overhanging eaves were all at uniform level, forming a continuous eave line.[36] Wright argued on many occasions that he was trying to destroy the box, by which he meant the self-contained room of traditional domestic architecture. He used the open plans in the prairie houses. However in Taliesin, in spite of the fluid disposition of the rooms, there is no sense of an open plan, rich and complex but a box nevertheless. Unlike prairie, this living space did not open through articulating devices to any contiguous space, nor did any other rooms. This was appropriate at Taliesin where containment was deliberately sought and consistency developed in so many other ways.Ãâà Also, the terrace did not extend from either range of windows that released the view. It lay rather behind the scenes. Probably this issue was a provision of view downward to the valley from the living room. This view would have been frustrated by a terrace, especially by one with a solid plastered rail.[37] The way Wright treated Taliesin in its particularity, attests to his claim that he didnt adopt a style. The particularity of the site, the nature of materials, individuality and function were the determinants of the form of the building. Conclusion: Wrights philosophy revolved around the organic. He articulated his philosophy clearly in his various writings that totaled to more than one and half million words. He defined the word organic as an entity, part-to whole- as whole- is to part, intrinsic.[38] The ideal of the organic was form and function are one. This ideal guided his design process, the logic behind his revolutionary open plans and is reflected in his different works. And despite the differences in his works, he managed to maintain an organic integrity in his designs. Image index: Figure 1 [39] Figure2 Bibliography: Hildebrand, Grant. The Wright Space: Pattern and Meaning in Frank Lloyd Wrights Houses. Seattle: U of Washington, 1991. Lind, Carla. The Wright Style. New York: Simon Schuster, 1992. Klinkowitz, Jerome. Frank Lloyd Wright and His Manner of Thought. Madison, Wisconsin: U of Wisconsin, 2014. Wright, Frank Lloyd. The Future of Architecture. New York: Horizon, 1953. Wright, Frank Lloyd, and Andrew Devane. In the Cause of Architecture, Frank Lloyd Wright: Essays. New York: Architectural Record, 1975. Wright, Frank Lloyd, and Donald D. Walker. An American Architecture. New York: Horizon, 1955. [1] Frank Lloyd Wright, The Future of Architecture. (New York: Horizon) 1953, p 226 [2] ibid, p 297 [3] Frank Lloyd Wright, and Andrew Devane. In the Cause of Architecture, Frank Lloyd Wright: Essays. (New York: Architectural Record) 1975, p54 [4] ibid [5] Ibid, p60 [6] ibid, p55 [7] ibid, p123 [8] Frank Lloyd Wright, The Future of Architecture. (New York: Horizon) 1953, p 225 [9] ibid , p226 [10] ibid, p227 [11] Frank Lloyd Wright, and Andrew Devane. In the Cause of Architecture, Frank Lloyd Wright: Essays. (New York: Architectural Record) 1975, p55 [12] Frank Lloyd Wright, The Future of Architecture. (New York: Horizon) 1953,p299 [13] ibid, p297 [14] ibid, p299 [15] ibid, p315 [16] Frank Lloyd Wright, and Andrew Devane. In the Cause of Architecture, Frank Lloyd Wright: Essays. (New York: Architectural Record) 1975, p59 [17] ibid [18] ibid, p154 [19] Frank Lloyd Wright, The Future of Architecture. (New York: Horizon) 1953, p 316 [20] ibid, p 298 [21] Frank Lloyd Wright, and Andrew Devane. In the Cause of Architecture, Frank Lloyd Wright: Essays. (New York: Architectural Record) 1975, p163 [22] ibid, p 124 [23] ibid, p59 [24] ibid, p124 [25] ibid, p 163 [26] ibid, p60 [27] Frank Lloyd wright and Donald D. Walker, An American Architecture. (New York: Horizon) 1955, p193 [28] Carla Lind, The Wright Style. (New York: Simon Schuster) 1992, p 72 [29] ibid, p84 [30] ibid [31] Frank Lloyd Wright, and Andrew Devane. In the Cause of Architecture, Frank Lloyd Wright: Essays. (New York: Architectural Record) 1975, p11 [32] Grant Hildebrand, The Wright Space: Pattern and Meaning in Frank Lloyd Wrights Houses. (Seattle: U of Washington) 1991, p 64 [33] ibid, p62 [34] ibid, p63 [35] ibid, p64 [36] ibid [37] ibid, p72 [38] Frank Lloyd Wright, The Future of Architecture. (New York: Horizon) 1953, p 323 [39] Carla Lind, The Wright Style. (New York: Simon Schuster) 1992, p 72
Sunday, January 19, 2020
Models of Communication Essay
Communication Model: A model is an abstracted model of reality. A good model comes as close to reality as possible and discusses and explains the reality. But being an abstraction, a model is not a reality; it is only a representation of reality. For e.g: an architectural model is only a model of the house giving a fair idea of the number of rooms, layout etc; but it is not the house per say. Defination: communication model is a pictorial representation to show the structure of communication process in which various components/ elements are linked. They are based on assumptions that theorists make as to how communication functions and what effect it has upon individuals and society.a a variety of models exist, all of which strive to explain the different components of communication and the role each part plays in the total process. Advantages of models: * They allow us to ask questions * They clarify complexity by reducing the process to simple, more familiar terms. * They lead us to new discoveries by positioning hypothetical ideas and relationships. Limitations * Can lead to over-simplification. * Can lead to confusion between models and the actual behavior it potrays. * Models can be confused with reality. By looking at the models we hope to: * Represent the main lines of thought above the process of mass communication. * It provides us with historical review of the progress in human understanding of how communication works. Functions of models: * Providing images of the whole that one may not otherwise be able to see. * Helps in understanding information in a simplified way which would be otherwise complicated and ambiguous. Evaluation of communication models: * How general is the model? How much material does it organize? * How fruitful is the model? How helpful is it in discovering relations, facts or materials? * How accurate and original is the model? * How important is it to the field of enquiry? History: * Models started with a simple ââ¬Ësource- message-channel-receiverââ¬â¢ process but were rapidly modified during the 50ââ¬â¢s. * The 1950ââ¬â¢s was a fertile period; critical aspects to the communication process were added to develop a more comprehensive picture. * During the decades of the 60ââ¬â¢s and 70ââ¬â¢s the interest in relevant model building had shifted towards search on specific aspects of the model rather than the process. * Also increasing complexity of understanding of the process made diagrammatic representation difficult. Aristotleââ¬â¢s model of communication: Writing 300 years before the birth of Christ, Aristotle provided an explanation of oral communication that is still worthy of attention. Based on five basic elements, his model is focused more on public speaking rather that interpersonal communication.
Saturday, January 11, 2020
Economy: Questions Essay
Answer each question fully. Complete sentences are not necessary. Lesson 1 (3.0 points) 1. What are the three tools the Fed uses to keep the economy stable? (1.0 points) 1. fund rate 2. discount rate 3. reserve requirement ratio 2. What is a recession? (0.5 points) a period of temporary economic decline during which trade and industrial activity are reduced, generally identified by a fall in GDP in two successive quarters. 3. What is domestic commerce? (0.5 points) Domestic commerce refers to the buying and selling of products within a particular country. 4. What is Congress? (0.5 points) the national legislative body of a country. 5. What is monetary policy? (0.5 points) Monetary policy is the decisions a government makes to control the supply of money, availability of money, and value of money. Lesson 2 (3.0 points) 1. What is antitrust law? (0.5 points) antitrust law, which forbids agreements among competitors to fix prices or prevent fair competition 2. What is globalization? (0.5 points) Globalization is the trend toward local, regional, or national economies becoming connected through communication, business, and trade. 3. What is free trade? (0.5 points) A free trade zone (FTZ) is a specific class of special economic zone. They are a geographic area where goods may be landed, handled, manufactured or reconfigured, and reexported without the intervention of the customs authorities. 4. What is exchange rate risk? (0.5 points) Exchange rate risk is the risk that investors and business people have when converting their money to a foreign currency to invest or do business. 5. What is a countryââ¬â¢s trade balance? (0.5 points) A countryââ¬â¢s trade balance is a comparison of its imports to exports. 6. What is an exchange rate? (0.5 points) The exchange rate tells you how much one unit of currency is worth when converted to another currency.
Friday, January 3, 2020
Carnegie Mellon Acceptance Rate, SAT/ACT Scores, GPA
Carnegie Mellon University is a private research university with an acceptance rate of 17%. A mid-sized university located in Pittsburgh, Pennsylvania, Carnegie Mellon is best known for its top-ranked science and engineering programs. The university also has a chapter ofà Phi Beta Kappaà for its impressive liberal arts and sciences program and is a member of theà American Association of Universities because of its research strengths. Academics are supported by a 13-to-1à student/faculty ratio. On the athletic front, the CMU Tartans compete in the NCAA Division III University Athletic Association, a group of eight universities committed to both academic and athletic excellence. Considering applying to this highly selective school? Here are the Carnegie Mellon admissions statistics you should know. Acceptance Rate During the 2017-18 admissions cycle, Carnegie Mellon University had an acceptance rate of 17%. This means that for every 100 students who applied, 17 were admitted, making Carnegie Mellons admissions process highly competitive. Admissions Statistics (2017-18) Number of Applicants 24,351 Percent Admitted 17% Percent Admitted Who Enrolled (Yield) 38% SAT Scores and Requirements Carnegie Mellon requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 72% of admitted students submitted SAT scores. SAT Range (Admitted Students) Section 25th Percentile 75th Percentile ERW 700 750 Math 750 800 ERW=Evidence-Based Reading and Writing This admissions data tells us that most of Carnegie Mellons admitted students fall within the top 7% nationally on the SAT. For the evidence-based reading and writing section, 50% of students admitted to Carnegie Mellon scored between 700 and 750, while 25% scored below 700 and 25% scored above 750. On the math section, 50% of admitted students scored between 750 and 800, while 25% scored below 750 and 25% scored a perfect 800. Applicants with a composite SAT score of 1550 or higher will have particularly competitive chances at Carnegie Mellon. Requirements Carnegie Mellon does not require the SAT writing section. Note that CMU participates in the scorechoice program, which means that the admissions office will consider your highest score from each individual section across all SAT test dates. At Carnegie Mellon, SAT Subject tests are recommended for certain programs, so make sure to review the guidelines for the program to which youre applying. ACT Scores and Requirements Carnegie Mellon requires that all applicants submit either SAT or ACT scores. During the 2017-18 admissions cycle, 42% of admitted students submitted ACT scores. ACT Range (Admitted Students) Section 25th Percentile 75th Percentile English 33 35 Math 32 35 Composite 33 35 This admissions data tells us that most of Carnegie Mellons admitted students fall within the top 2% nationally on the ACT. The middle 50% of students admitted to Carnegie Mellon received a composite ACT score between 33 and 35, while 25% scored above 35 and 25% scored below 33. Requirements Note that Carnegie Mellon does not superscore ACT results; your highest composite ACT score will be considered. Carnegie Mellon does not require the ACT writing section. Regardless of whether you submit the ACT or SAT, SAT Subject tests may still be recommended (dependent on the program to which you apply). GPA In 2018, the average high school GPA of Carnegie Mellons incoming freshman class was 3.84. These results suggest that most successful applicants to Carnegie Mellon University have primarily A and B grades. Self-Reported GPA/SAT/ACT Graph Carnegie Mellon University Applicants Self-Reported GPA/SAT/ACT Graph. Data courtesy of Cappex. The admissions data in the graph is self-reported by applicants to Carnegie Mellon University. GPAs are unweighted. Find out how you compare to accepted students, see the real-time graph, and calculate your chances of getting in with a free Cappex account. Admissions Chances Carnegie Mellon has a highly competitive admissions pool with a low acceptance rate and high average SAT/ACT scores. However, Carnegie Mellon has a holistic admissions process involving other factors beyond your grades and test scores. A strong application essay and glowing letters of recommendation can strengthen your application, as can participation in meaningful extracurricular activities and a rigorous course schedule. Students with particularly compelling stories or achievements can still receive serious consideration even if their test scores are outside Carnegie Mellons average range. In the graph above, the blue and green dots represent accepted students, and you can see that most applicants who got into Carnegie Mellon had A averages, SAT scores (ERWM) above 1300, and ACT composite scores of 28 or higher. However, many students with high GPAs and test scores still get rejected from Carnegie Mellon. If your academic record includes a few B grades and your standardized test scores arent stellar, you should consider CMU a reach school. All admissions data has been sourced from the National Center for Education Statistics and Carnegie Mellon University Undergraduate Admissions Office.
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