Anatomy of the Bean Seed

The Anatomy of a Bean Seed Subject Area: Plant Science Unit Title: Parts of Plants – Seeds Grade Level: 4th & 5th Objectives: To create an understanding of the deferent parts of a seed and their functions. Colorado Content Standards to be covered: science Standard I – Students understand the processes of scientific investigation and design, conduct, communicate about, and evaluate such Investigations. Standard Ill Life science: students know and understand the characteristics and structure of living things, the processes of life, and how living things interact with ACH other and their environment.Anticipatory Set: using a concept map on the board (or photocopy attached) ask students to name types of seeds they are familiar with or eat. Possibilities Include: lima beans, peas, green beans, sunflower seeds, black-eyed peas, and pinto beans. Materials: Dried lima beans, paper plates, water, magnifying glasses Input: Make copies of attached bean seed diagrams and go over th e following parts and definitions: Key Vocabulary: 1 . Micromole – the small pore in a seed that that allows water absorption 2. Helium – he scar on a seed coat at the location where It was attached to the plant's stalk during development 3. Deed coat (tests) the outer, protective skin covering the seed 4. Embryo – developing plant still inside the seed 5. Cotyledon – part of the seed that contains stored food used for initial growth 6. Dicotyledonous – (or idiotic for short) seed with two cotyledons Checking for understanding: At the end of this section, choose one of the following for a quick check: ask the students to partner share and think, pair and share, do a quick 3 word 1 OFF down to check for understanding. Determine the level of mastery for each student and provide individual remediation as needed.Prep: On the day before starting the experiment, soak dried lima beans in water. They will absorb some of the water and get a soft outside cov ering (seed coat). Procedures/Activities: examining a Bean Seed 1. Give each student a lima bean on a paper plate. Identify the seed coat. 2. Carefully rub the seed between your thumb and fingers. The seed coat will crack and slip off the seed easily. 3. Identify the cotyledon. This is the large oval part of the seed containing the food he seed needs before it can get nutrients from the soil and water. . The bean seed has a slit going down the middle of the seed. Split it open into 2 halves. Inside is a tiny plant called an embryo. A bean seed has two parts. Therefore, it is a Dicotyledonous, or idiotic for short. 5. Observe the bean parts using a magnifying glass.

Research Paper about Premarital Sex Essay

This chapter contains the significance of the study, the statement of the problem, the group hypothesis, the scope & limitation, the theoretical framework and definition of terms. The Problem and Its Background Introduction Pre-marital sex is a sexual intercourse engaged by persons who are not married. It is a mortal sin in Christianity for the reason it is against the Law of Moses: Thou shall not commit adultery. In some countries (particularly in Asian countries that practice Christianity), they banned pre-marital sex in order to prevent unwanted pregnancy, prostitution and abortion. The importance of this study is to let the people know the following problems and their answers/reasons behind pre-marital sex. Significance of the Study The research aims to know the causes and effects of pre-marital sex for teens and adults ages 13 to 25 within Paco Area. This study will systematically investigate the nature behind pre-marital sex and the reasons behind it. Read more:  Essay About Causes of Premarital Sex Statement of the Problem The study seeks to answer the following questions: †¢What are the factors that cause pre-marital sex? †¢What are the possible and actual results of pre-marital sex? †¢What influences adults and teens to engage in pre-marital sex? †¢Who influences adults and teens to engage in pre-marital sex? †¢Why do they continuously engage in pre-marital sex with many different partners? †¢What reasonable advice can you give to the people who engage in pre-marital sex? Hypothesis We think that media exposure such as pornography is one of the factors why adults and teens are engaging into these kinds of unhealthy habits. Another factor is alcoholism, the more alcohol involved the higher the  possibility to engage in pre-marital sex because alcohol has often been considered to be a powerful facilitator. Parent’s lack of guidance for their children and bad influence from friends are also one of the main reasons why they engage into pre-marital sex. The usual results in engaging to it includes AIDS, HIVS, unwanted pregnancy, prostitution and repeat of sexual intercourse with others or â€Å"sex addict†. Scope and Limitation This study limits only the ages 13-25 within Paco Area. Theoretical Framework In order for the researchers to fully understand this case study, they adopted the Social Learning Theory proposed by Albert Bandura. Social Learning Theory The Social Learning Theory proposed by Albert Bandura becomes perhaps the most influential theory of learning and development. While rooted in many of the basic concepts of traditional learning theory, Bandura believed that direct reinforcement could not account for all types of learning. (Cherry, 2010) Social Learning Theory explains about how environmental and cognitive factors interact to influence human learning and behavior. It focuses on the learning that occurs within a â€Å"social context†. It considers that people learn from one another, including such concepts as observational learning, imitation, and modeling. (Abbott, 2007) This theory added a social element, arguing that people can learn new information and behaviors by watching other people. Known as observational learning (or modeling), this type of learning can be used to explain a wide variety of behaviors. (Cherry, 2010) In exploring the greater depth of this theory there are four types of concepts. First, i s people can learn through observations, second is mental states are important to learning, lastly, learning does not necessarily lead to change in behavior. (Bandura, 2007) Behavior can also influence both the environment and the person, this is called reciprocal causation. Each of the three variables: environment, person, behavior influence each other. (Bandura, 2007) This model shows an individual learner is affected by observing the environment, directly or indirectly. According to Bandura, people can learn and imitate behaviors they have observed in other people. But Bandura noted that external, environmental reinforcement was not the only factor to influence learning and behavior. He described intrinsic reinforcement as a form of internal reward, such as pride, satisfaction and sense of accomplishment. This emphasis on internal thoughts and cognitions helps connect learning theories to cognitive developmental theories. Moreover, while behaviorists believed that learning led to a permanent change in behavior, observational learning demonstrates that people can learn new information without demonstrating new behaviors. (Cherry, 2010) Self-efficiency means learners self-confidence towards learning. People are more likely to engage in certain behaviors when they believe they are capable of implementing those behaviors successfully, this mean that they have high self-efficacy. (Bandura, 2007) Self-regulation is when the individual has his own ideas about what is appropriate or inappropriate behavior and chooses action accordingly. There are several aspects of self-regulation. (Bandura, 2007) Modeling means doing what others do. There are different types of models. †¢Live model: and actual person demonstrating the behavior. †¢Symbolic model: a person or character portrayed in a medium such as television, videotape, computer programs, or a book. †¢Imitation: An individual uses another person’s behavior as a discriminative stimulus for an imitative response. The observer is then reinforced in some way for display imitation. An individual uses another person’s behavior as a discriminative stimulus for an imitative response. The observer is then reinforced in some way for display imitation. (Bandura, 2007) When your behavior is acceptable it is considered as â€Å"vicarious reinforcement†. When your behavior is unacceptable it is considered as â€Å"vicarious punishment†. (Bandura, 2007) Definition of Terms In order for the researchers to fully understand their study, they have used different terms and definition to be easily understood by the readers. These terms are established while doing the research and some are shared meanings by the participants and from other sources of the study. Abstinence the fact or practice of restraining oneself from indulging in something, typically alcohol. Abortion is the termination of pregnancy by the removal or expulsion from the uterus of a fetus or embryo before viability. Adultery voluntary sexual relations between an individual who is married and someone who is not the individual’s spouse. Aids a disease in which there is a severe loss of the body’s cellular immunity, greatly lowering the resistance to infection and malignancy. Alcoholism an addiction to the consumption of alcoholic liquor or the mental illness and compulsive behavior resulting from alcohol dependency. Casual Sex/Premarital Sex is a sexual activity between two people who are not yet married. Chastity the practice of refraining from extramarital, or especially from all, sexual intercourse. Facilitator one that helps to bring about an outcome by providing indirect or unobtrusive assistance. HIV a condition in humans in which progressive failure of t he immune system allows life- threatening opportunistic infections and cancers to thrive. Intimacy an intimate act, especially sexual intercourse. Lust very strong sexual desire. Oral Sex sexual activity in which the genitals of one partner are stimulated by the mouth of the other. Pleasure give sexual enjoyment or satisfaction to. Pornography is the portrayal of sexual subject matter for the purpose of sexual arousal. Prostitution the practice or occupation of engaging in sexual activity with someone for payment. Reproduction the production of offspring by a sexual or asexual process. Sex is the act of having sexual intercourse. Sex Addict is best described as a progressive intimacy disorder characterized by compulsive sexual thoughts and acts. Sexual Intercourse is chiefly the insertion and thrusting of a male’s penis, into a female’s vagina for the purposes of sexual pleasure or reproduction. Taboo is a vehement prohibition of an action based on the belief that such behavior is too sacred for ordinary individuals to undertake, under threat of supernatural punishment.

Foley

Foley effects are sound effects added to the film during post production (after the shooting stops). They include sounds such as footsteps, clothes rustling, crockery clinking, paper folding, doors opening and slamming, punches hitting, glass breaking, etc. etc. In other words, many of the sounds that the sound recordists on set did their best to avoid recording during the shoot. The boom operator's Job is to clearly record the dialogue, and only the dialogue. At first glance it may seem odd that we add back to the soundtrack the very sounds the sound recordists tried to exclude.But the key word here is control. By excluding these sounds during filming and adding them in post, we have complete control over the timing, quality, and relative volume of the sound effects. For example, an introductory shot of a biker wearing a leather Jacket might be enhanced if we hear his Jacket creak as he enters the shot – but do we really want to hear it every time he moves? By adding the fole y sound fx in post, we can control its intensity, and fade it down once the dialogue begins.Even something as simple as boots on gravel can interfere with our comprehension of the dialogue if it s recorded too loudly. Far better for the actor to wear sneakers or socks (assuming their feet are off screen! ) and for the boot-crunching to be added during Foley. How is Foley Done? Foley is usually performed by Foley artists. Ideally they stand on a Foley stage (an area with a variety of possible surfaces and props) in a Foley studio (a specialized sound studio), though any post production sound studio will do with a little modification.The Foley artists can clearly see a screen which displays the footage they are to add sound fx to, and they perform their sound effects while watching this creen for timing. The actions they perform can include walking, running, Jostling each other, rubbing their clothing, handling props, and breaking objects, all while closely observing the screen to ens ure their sound fx are appropriate to the vision. Increasingly, many simple Foley sound fx are done without Foley artists – the sound effects are stored electronically and performed by the post production sound engineer on a keyboard while watching the visual.Done poorly this type of â€Å"Foley† sounds bland and repetitive, and it is nowhere near as flexible as the real thing, but t is much cheaper than renting a Foley stage and paying Foley artists to create the foley sound effects. Why do we Bother with Foley? Without Foley, a film sounds empty and hollow – the actors seem to be talking in a vacuum. The sound recordist, if they did a good Job, has given us the dialogue and excluded everything else, but our films needs more than this for the picture to come alive.We need to hear the little sounds of clothes, furniture, etc – but we need to control those sound effects so they don't obscure any of the dialogue. Another historical film seems lifeless when it is screened without sound, and adding foley to it elps bring those long dead images to life. Next time you watch a history documentary that uses silent archival footage, listen closely and you should hear at least minimal Foley sound fx, mostly footsteps, behind the narration. Foley can also be used to enhance comedy or action scenes.Watch most comedy films and you'll notice that many of the sounds are enhanced for comic effect, and sometimes the Foley sound is the Joke. As for action, most fist fghts do not involve the actors really hitting each other, and even if they did we would not be able to record a satisfying punch sound. By punching and variously molesting such objects as cabbages, celery and sides of beef, Foley artists can record unique and much more ‘realistic' action sounds. What is Foley and Why Should You Care? What is Foley and Why Should You Care?Here's everything you need to know about Foley. Foley effects are sound effects that are easier and more efficie nt to perform to picture. You project the movie in a studio and one or two people actually perform the sound effects to the picture. The sound effects are recorded live and are used in the final movie. The most common Foley sound effects are foot steps and clothing rustle. Some specific effects are actually much easier to do in Foley than cutting them individually. In Finding Forrester, there were lots of scenes with basketballs.The main character was a high school basketball player. It was much easier for us to have the Foley artists do the basketball dribbling for the movie then to sync each basketball hit by itself. Foley is used mostly when you have to deliver a foreign mix of your movie. You use Foley footsteps when you can't use the footsteps on the production recordings because you have to remove the dialog so that it can be dubbed into whatever language a particular country uses. We had the basketball effects on the dialog (or production) tracks and they were in sync.If ther e was any conversation going on during any of the dribbling, then when it came time to deliver the foreign version of the sound mix, we couldn't use any of the production basketball effects. There was dialog on it. In the case of Far From Heaven, the Todd Haynes film, Todd wanted us to do all of the Foley footsteps so they sounded like they came from a sound library that was put together in the 1950s. In fact, he wanted all of his sound to sound like it was from the 1950s and this was a studio picture. That was a challenge. Any time you do a period film it's a challenge.I had to find telephone effects with bell ringers, typewriters, and real V8 automobile engines. Most sound libraries don't have these effects anymore. And finding the real thing can be tough. As a sound designer, you learn to be resourceful trying to find some of these effects. We went out and recorded some old automobiles to get some realistic sounds of heavy old car doors closing. I mean, let's face it, a 55 Buick door certainly sounds a lot different from a Honda door. But back to Foley. If you're doing a small ndependent movie, the odds are you're not going to use much Foley.With Kicking Bird, I did all of the Foley myself with two of the effects editors, and we recorded it effects right in the editing room. I knew exactly what I needed, so I Just did the effects that were absolutely necessary. I had decided all of the running sequences would be done to music so I didn't even worry about doing footsteps for the runners. That would have driven me crazy if I had to do all of that. I Just fgured out what I needed to get the Job done and did exactly what I needed. Since I was going to be doing some f the mixing myself, and after 20 years of doing this, I knew what I needed and what I didn't.It may have passed you by, but the packaging for cornflour is changing – and, in one tiny part of the British film industry, it has created panic. Foley artists are responsible for beefing up a film's background noise – to make it sound as â€Å"real† as dialogue. For instance, they recreate the sound of a bird flapping its wings by blowing up a pair of kitchen gloves and then slapping them together in time with the action on screen. And, by squeezing paper cornflour packets tightly together, they recreate the sound of somebody walking on now. But now theyre starting to pack cornflour in tins. And tins won't do.When directors shoot a film, theyre worried about capturing the action and the actor's voice. Nothing else. Not the sound of a sword scraping against a tree, or a court shoe tiptoeing across a marble floor. Well, the sword is probably made of plastic – and the â€Å"marble† floor is probably painted plywood. So, when it comes to the edit, things don't sound like they're supposed to. Which is where the Foley artist comes in – to make the film sound â€Å"real†. A few years ago Alex Joseph, one of the countrys premier Foley uperviso rs, was asked to recreate the sound of a head being chopped off for Ridley Scott's Kingdom of Heaven. Some people would have gone with a watermelon,† he tells me. â€Å"Or a frozen cabbage. † Instead, Joseph opted for green coconut: â€Å"The outside is fibrous. So it cuts like skin. And the hard shell sounds like bone. Inside is the Jelly, which sounds like blood. When you slice into it, it sounds Just like a human head. I imagine. † When Joseph is using organic material, he will buy or cut it on the day of recording. That's because, in the rarefied world of Foley, a plant that was picked two ays ago will sound different from one picked five days ago.For the scene in Harry Potter and the Goblet Of Fire, where Harry has to negotiate a living maze, Joseph says he went to great lengths to get â€Å"the sound of a privet maze and all its nuances – it had to sound alive and dangerous†. For Quantum of Solace, Joseph hired in some scaffolding and mocked u p a Tuscan roof with tiles that he bought on eBay. And, in Charlie and the Chocolate Factory, he actually Jumped into a makeshift swimming pool with a sack of Nutrient Agar powder to make sure the chocolate river sounded thick enough. l was swimming about in the stuff all day,† he says. But it was very gloopy. I had to take four showers to get it all off. † Related Articles Sound of Hollywood could soon be virtual 030 Jul 2010 over 2 you 013 Jul 2005 The art of sound began in 1927 – when Universal employee Jack Foley helped turn the film studio's â€Å"silent† Show Boat into a full-on musical extravaganza. Because microphones could only pick up on dialogue, Foley had to add in the other sounds later. He projected the film onto a screen and recorded the footsteps, the movement, people. He acted out the film, all over again. Digital has made the business of Foley much easier.In the early days, the â€Å"sync† was fundamental – the sound had to m atch exactly what was going on. Now, it can be manipulated to fit. Technology has moved on, but Foley is still all about the â€Å"performance†. â€Å"A Foley artist can be playing a big brute one minute and a cute little girl the next,† says Joseph. â€Å"A footstep is not Just a footstep – it can be angry, happy, sad, confused, clumsy, slick, swaggering, light, heavy, wet, dry, young, old, male, female, slutty, sophisticated†¦ the list goes on. It's the performance that gets across the meaning to the viewers.And that performance could only ever come from the human mind. † Down a tiny lane, in the Buckinghamshire countryside, is the only studio in Britain to specialise solely in Foley. From the outside, Universal Sound looks like the home of a successful accountant. There's a swimming pool in the basement, where the audio effects for Narnia were recorded, and the sounds for the Harry Potter computer games. In the middle of the house is the heart of the operation – three studios, with bunker-thick walls. The main studio of Universal Sound looks like a student bedsit.In one corner there's a car door, eat and steering wheel. In another there's a kitchen. There's also a bathroom and a living room with a sofa. â€Å"Each Job brings a new prop,† says Foley artist Paul Hanks. And, by the looks of it, they never leave. There's a suit of armour that Hanks wore for the fantasy series Game of Thrones, while Simon Trundle, Foley mixer, hit him with a mace. Running along the wall of the studio, a Canadian miniseries is playing out in stop-start chunks. Hanks watches, and listens, picking out the important sounds.He then starts again, and records the Foley. Right now he's struggling with the sounds of able football. If this was a different project – with a different budget – he would have rented a table. Instead, he's ramming the handle of a broom into the spring mechanism of a toaster. â€Å"Too tinny,† s ays Trundle. There's no brief from the director of the Canadian miniseries. So it's up to Hanks and Trundle to decide what needs to be recorded – and how. The best Foley allows for five days to produce a 20-minute film sequence – Hanks needs to have this 50-minute episode finished today.The action culminates in a car, pulling up at speed, as a protagonist runs away. Hanks eaches for his box of â€Å"surfaces†, which contains everything from sand to gravel. He runs his suede gloves across Tarmac to recreate the sound of tyres. He then roots around in a box of shoes for â€Å"running†. He doesn't match what the protagonist is wearing on screen – they wouldn't sound right. miou don't often walk in leather-soled shoes,† says Hanks. â€Å"Theyre too click click. Desert boots are better. † Foley is the director's friend. Often more than 80 per cent of film dialogue isn't recorded â€Å"clean†.Maybe there was noise in the distance â₠¬  a car, for instance. Foley can cover that up. It can fill in blanks, too. â€Å"l remember on The Darling Buds of May,† says Hanks, â€Å"the story required there to be a horse in the stables behind the camera. But they had forgotten to film it. So they created the feeling' that there was another horse – with sound. † Foley can also be used to rectify a continuity problem. If an actor is holding a file, but then forgets to bring it back into shot, a Foley artist can insert the sound of the file being put away off camera.Joseph is in the studio next door, overseeing the Foley on Outside Bet, Bob Hoskins's latest offering. Joseph has been responsible for he Foley on a wide range of film and television. But he still finds it a weird world. You do hear some stories about people doing horrible things to vegetables. † Foley artists need imagination. â€Å"l go around Chinese supermarkets and select rather odd fruit and vegetables – things with odd te xtures,† says Joseph. He likes to use the scaly skin of a dragon fruit, for instance, as the scaly skin of a dragon. And for the floating books in Harry Potter, I went down the Charing Cross Road in London to buy a lot of antique books. A newer book Just wouldn't have made the same sound. Joseph even reworked classic Abba songs on Mamma Mia! , convincing a sceptical Benny Andersson to allow him to re-record the tunes with Foley artists cavorting in the dancers' clothes. Maybe it's because of his training as a psychologist, but Joseph is interested in subliminal messaging. â€Å"Like the way Derren Brown flashes subliminal images to tell you something. But I use sound instead. It's a bit of a dark art. And one that he's convinced will become ever more prevalent in the next few years, in computer games, for example. miou can really play with people's heads,† he says. mfou ould be implanting things that shouldn't be there. I set up characters before theyVe even appeared in a game. Bad guys make a nasty sound, so that when they run on screen, before you even hear them speak, youVe attached some psychological value to them. But you're given the information in your subconscious. † The work that Joseph is most proud of is the entire opening of Casino Royale.It's a high-energy sequence, involving Bond and a villain chasing across a mess of girders and construction materials. â€Å"Most of what dominates the soundtrack of that sequence is Foley,† says Joseph. It was quite a â€Å"literal† piece of Foley, and Joseph started by ordering four huge steel girders from a builder's merchant. It then took five Foley artists to get the girders into the studio. The team then stuck microphones onto the girders – one at each end – with microphones on two Foley artists who then â€Å"recreated† the chase sequence in the studio. It all went brilliantly,† says Joseph. â€Å"But I'm afraid the girders are still stuck in the studio. † Foley doesn't begin and end in the studio – artists like to listen out wherever they go. Which is why Joseph ended up recording his own dental ork – â€Å"l record anything that I don't have in the library. â€Å"When he was doing the Foley for Cold Mountain, the Anthony Minghella film set at the end of the American Civil War, Joseph hung out at a Wild West village near Gatwick. â€Å"As long as it was early in the morning,† he says, â€Å"before the planes started taking off. Foley is bespoke, which is why Foley artists hate the stock nature of off-the-shelf library sound effects. Take the so-called Wilhelm scream – a sound effect first used in 1951 for the film Distant Drums. It has become Hollywood's go-to shriek. It's a cinematic sound clich © – Joke among sound designers – and has now been used in well over 200 movies, including everything from Star Wars to Transformers. â€Å"If you watch 30 films,† says Jos eph, â€Å"l guarantee that you'll hear 100 sounds youVe heard before. After a while it's annoying.It's not Just the Wilhelm scream. There's a fox you hear in Just about every film – including Gladiator, in the middle of a desert, even though it's a fox from the UK. I suppose there's nothing wrong with it, but that's what I like about Foley. It's absolutely unique in every film. † ball hitting ball ball going into pocket Foley does not cover sounds like car engines, explosions or other mechanical stuff – driving a car around in the studio or blowing up a building is usually not possible although we have tried!We don't do birds, laser blasts, dog barks or rain storms either! These are the domain of the Sound FX Editor who draws upon a sampled Sound FX library and computer technology. Everything from helicopters to thunder can be layered and mixed in to an SFX track. FX Workstation While a Sound Editor can do very precise and repeatable effects, they have a harder time when it comes to footsteps for example, since every step is different and unique, he pace changes and the mood of the step is always different.With a good pair of shoes and years of practice, a Foley Artist can perform an actors walk perfectly on the first take while making it sound natural! In fact, one of the great ironies of Foley is that if you can tell it's Foley, then it isn't very good! My Job is to make the sound so real that the audience would never know it wasn't. C'est domage†¦ An Example†¦ Let's say in a scene the actor grabs his gun, walks to his motorcycle, starts it up and drives away†¦ Foley would recreate the sound of the leather Jacket and Jeans as the actor walks, ootsteps (heavy cowboy boots! , the gun pickup and handling, handlebar grab and bike moves – and maybe some key sounds as he puts them in the lock. 0 The Sound FX Editor would create the roar of the motorcycle engine starting and driving away, a tire squeal and background ambi ances (birds, wind etc. )0 In an ADR studio the actor would rerecord his line, â€Å"I'll be back†¦ â€Å", which was inaudible on location with the motorcycle engine running. The Dialogue Editor would conform the production and ADR into one. When played together, the tracks produce a seamless tapestry of sound.

Taxation Term Paper Example | Topics and Well Written Essays - 1750 words

Taxation - Term Paper Example repair, maintenance and insurance costs. There are four alternative method are available to taxpayer to calculate the deduction for car expenses, which are provided in Appendix no.1. Chossing the cents for kilometer method, the amount is $7560 plus another car expenses $6500, arrives to a total amount of $14 060. Section 25-10(1) of the ITAA97 refers to a deduction for expenditure on depreciating assets. And S 40-30(1) sustains that a depreciating asset has a limited effective life and can reasonably be expected to decreases in value over the time it is used. Section 25-10(1) of the ITAA97 refers to a deduction for expenditure on depreciating assets. And S 40-30(1) sustains that a depreciating asset has a limited effective life and can reasonably be expected to decreases in value over the time it is used. Section 25-10(1) refers to a deduction for expenditure on depreciating assets. And S 40-30(1) sustains that a depreciating asset has a limited effective life and can reasonably be expected to decreases in value over the time it is used. As shown by the deductions analysis and by the computations, the taxable income equals the assessable income less allowance deductions, and is $245671.5. Considering that the tax rate is 30%, the amount of tax is $73701.5. There are no tax offsets so that total tax liability is equal to the amount of $73701.5. On 1 July 2012, it was constituted a partnership between Mary Bran (former sole proprietor) and Joe Mason. The business was previously started on 1 September 2011 by Mary Bran, and consisted of an architect’s practice, which main area of service is to provide services to home builders and small business. The business was located in Northcote and still is, and the startup costs were in amount of $ 600.000 (partly financed with debt). In what concerns the contribution of the new partner – Joe Mason, this was in amount of $ 600.000. The contribution of the new partner Joe Mason

Human Development Coursework Example | Topics and Well Written Essays - 500 words

Human Development - Coursework Example The article uses the example of Luke in demonstrating the unwillingness of boys to deal with their emotional sides. As the article envelops, it manifests that Luke has emotional issues that he needs to handle. This reveals in his opinions as he castigates every member of his family. He thinks that all his family members are absurd (Kindlon, Thompson, & Barker, 2009). It is arguable that Luke’s emotional issues could be centered on family’s limited attention towards him. This means he is feeling neglected. Unfortunately, Luke is growing up in a culture that men are not supposed to express their feelings. It is essential to highlight the importance of engaging culture in such a contentious debate. This is because, mostly, human beings’ behavior is not largely defined by complex psychological situations, but is mostly influenced by contemporary cultural attitudes. Such cultural attitudes, for instance, are responsible for factors such as sexism and racism. When wrong ideas and attitudes in life inculcate in a human being at a young age, one is highly likely to grow up with such flawed perceptions in life. This creates a society-wide disaster because everyone believes the same. Wrong societal attitudes thrive on creating hegemony. For instance, in depicting complimentary gender roles, boys are taught to be tough and objective. These ideals do not allow for emotional development of boys. The society creates such hegemony because boys are constructed as protectors of women. In addition, boys see themselves more as leaders and holding powerful positions in the society. This is unlike the female who attains a huge capacity to be emotional and weak. In the end, the female has the expectations of being a homebuilder and a nurturer. Limited emotional development, however, ignores the fact that every human being has emotional needs. A young boy, such as Luke, who suppresses his emotions may become

Marketing Management Essay Example | Topics and Well Written Essays - 2500 words

Marketing Management - Essay Example Internationalization and globalization have made markets competitive and the airline sector in particular, has had to revise its marketing mix to suit the current trends and customer needs. An evaluation of the existing 7Ps of the marketing mix of British Airways (BA) would help develop an integrated one-year marketing strategy. Product: the product in the airline sector is more than just the sectors the airline flies to. It also has to take into account the airports it operates from, the type of seats on offer, the on-board facilities including food and entertainment. In addition, aligning with customer needs is important. BA flies customers at convenient times to the best located airports across the world. They have the best global connectivity and they have a strong presence in the top tier global cities. The target customers of BA include both corporate and the leisure segment. However, with a focus on the business travelers, they want to promote their new sleeper service (Bahnon d, 2004). Nevertheless, they are targeting several segments simultaneously – they are also rethinking the leisure segment Pricing: Pricing also has to take into account consumer psychology, the sectors, the season (as demand in certain sectors are seasonal). However, BA does not believe in cutting costs at the expense of quality (Prokesch, 2000). Even in a cutthroat, mass market there are many would be willing to pay premium price for the services. BA commands premium price as they fill customers’ value driven needs. Place: Place in the airline sector refers to the location from where the passengers can access bookings and avail of the services. BA has done away with intermediaries like the travel agents and the purpose is not merely cost reduction. It enables the airline to collect personal passenger details. Most of their business comes through the internet and very little is derived through telephones or call centres. Through the internet they are pushing services s uch as online check-in, fast bag check, and pre-flight selection (New Media Age, 2004). Through this they target the regular BA travelers and those receptive to new technologies. They have dedicated travel sites for this and the purpose is to communicate the convenience of the web services. This focuses on people who book through the net. Promotion: This includes advertising, sales promotion, direct selling and public relations. Again, this could vary depending upon the season, the sector and competition. BA’s public relations strategy is supported by values and goals. They try to ‘understand customers better than competitors’ which is in line with the communications theory that it is essential to understand the customer and not enough to just listen to the customer (Olorunniwo, Hsu & Udo). To lure the holiday makers they have appointed specialized marketing agency. People: This, in the airline sector would also include the staff that delivers the service. The cu stomer facing staff at BA is passionate about delivering outstanding customer service. To promote organizational values among people they have a â€Å"Owning Our Future† program which every employee throughout the organization has to undergo at some point (Summerfield, 2005). People should understand the business direction, the business environment which would help them understand how the business can be taken forward. Process: This refers to the automation

Issues in Global Business Burberry 2012 Essay Example | Topics and Well Written Essays - 2000 words

Issues in Global Business Burberry 2012 - Essay Example Small portion of the study discusses the impact of Profit before Tax on strategic buyback decision of Burberry. The company needs to expand their global franchise operation in order to decrease value chain cost. The study will focus on globalization strategy of Burberry Group plc in terms of retail distribution network. Report shows that direct control strategy of the company will help them to push total market capitalization in near future. Hybrid matrix structure of Procter and Gamble has been recommended for future growth Burberry Group. Hybrid matrix diagram will help the company to set up strategic business units in Asia and Latin America. Table of Contents Table of Contents 3 Case Statement 4 Strategy Analysis 5 Financial Perspective 5 Leverage Control 6 International Growth Strategy 8 SWOT Analysis 8 Porter’s Five Forces Analysis 9 Strategic Theme 11 Conclusion 11 Recommendation 12 Reference 14 Burberry Burberry Group plc is a renowned global luxury brand. The company i s headquartered at London, England. Burberry Group plc was established by Thomas Burberry in the year 1856. The brand specializes in offering apparel and leather goods. Burberry Group plc offers products through diversified distribution network complemented by retail channel, wholesale, licensing channel and digital platform. The company has achieved a total revenue growth of 7% in the year 2011. Burberry has created a digital platform named as â€Å"Burberry World Live† in order to enhance their web visibility. Intraday market capitalization of the London based company is $5.3 billion while they maintain a profit margin of 12.1 % on category sales (Yahoo Finance, 2012). Case Statement Burberry Group plc has recently announced that they will directly operate in beauty and fragrance category. The company has no plan to continue license relationship with their partner Interparfums SA. Fragrance and beauty has been categorized as fifth product division for Burberry Group. The ot her four categories are accessories, women apparel, men apparel and children apparel. Angela Ahrendts (Chief Executive Officer of Burberry Group plc) has stated that they took the decision of direct control in order to achieve greater control over product portfolio of fragrance and beauty category. The CEO believes that the company has significant opportunities to drive growth from fragrance and beauty products and the move will also leverage infrastructure & upward integration of value chain. Direct operation of the company for fragrance and beauty categories will start from 1 April 2013. Burberry Group took the decision for following strategic objectives. Achieving greater brand control Increase penetration in opening price point categories The company will pay all total Euro 181 million for ending license relationship and ?71m of total amount will be used for recognising exceptional items The London based company will earn a adjusted profit before tax or PBT in financial year 201 3/14 and from FY 2014/15 the PBT will accelerate Retail and wholesale contribute 90% of total business for the company hence they will design diversified retail channels for their fifth product category (Burberry Group plc, 2012) Strategy Analysis Burberry has purchased the perfumes selling license from Interparfums SA by paying ?142m. Stock analysts believe that the company is pushing harder in the perfume and cosmetic segment in order to

Why is Cost Accounting So Important to the Success of the Firm Research Paper

Why is Cost Accounting So Important to the Success of the Firm - Research Paper Example Cost accounting is very important because it provides relevant information that can be used by the managerial staff to make decisions. The information provided by cost accounting is mainly used internally by corporations. The purpose of this paper is to describe the importance of cost accounting for a firm. Cost accounting provides relevant information that can be used by both managers and financial accountants. It can be used to measure and report financial and non-financial information that relates to the cost of acquiring or consuming resources by an organization (Horngren & Foster & Datar, 2000). Accountants can be flexible in their applications of cost accounting due to the fact that cost accounting does not have to comply with the generally accepted accounting principles (GAAP). Accountants also use cost accounting to describe the future activities of an organization. The information compiled by cost accounting can be useful both in the short and long term. The planning functio n of an organization benefits a lot from cost accounting. Another important benefit of cost accounting is that it allows companies to compute the cost of a product. There are different techniques and methods in cost accounting that are used by companies to make better decisions. Cost accounting can help a company establish the correct pricing for its products. A technique that can be used to set the price of a product is mark-up pricing. Mark-up pricing sets a price taking into consideration the cost of a product. For instance if the company determines that mark-up price is 50% and the cost of a product is $100, then the price of the product is $150. Another method in cost accounting that can be very valuable to make operating decisions is cost-volume-profit relationships (CVP). CVP analysis is one of the most powerful tools managers have at their command (Garrison & Noreen, 2003). The use of CVP analysis helps managers understand the relationship between cost, volume and profit. On e of the most popular and useful CVP applications is breakeven analysis. The breakeven analysis is an analysis to determine the point at which revenues received equals the costs associated with receiving the revenue (Investopedia, 2011). The net profit of a company at the breakeven point is exactly cero. The formula to calculate break even in units sold is fixed expenses divided by unit contribution margin. The use of break-even analysis can be used to determine the viability of a new project. A very important cost accounting method that is used by accountants and managers in all industries is budgeting. Budgeting is a planning function that displays in quantitative form a proposed plan of action by management for a future period of time and is an aid to the coordination and implementation of the plan (Horngren, et al., 2000). The preparation of budgeted financial statements is referred too as pro forma statements. Three advantages of the use of budgets are planning, creation of per formance criteria, and promotion of coordination and communication. The most comprehensive budget prepared by organizations is the master budget. The master budget is composed of a series of interrelated budgets. Some of the subcomponents of the master budget are: Revenue budget Production budget Direct materials budget Ending inventory budget Manufacturing overhead budget R&D costs budget Marketing budget Distribution costs budget Customer service costs budget Administrative costs budget Capital budget Cash budget A technique that is used to evaluate the results of a budget or pro forma financial statemen

INTRODUCTION TO LAW Essay Example | Topics and Well Written Essays - 2000 words

INTRODUCTION TO LAW - Essay Example There should not be any further assumption in a trial and judgment process. Rather it is supposed to take for granted in addition to supporting previous resolution, whether by resolution or some summary means. This should not be exclusively left to judges, without being backed up by legal rules to advocate that the best way to settle dispute is to opt out of the trial process into alternative depute resolution. Opposing parties should not be left to themselves. It therefore becomes urgent of the legal system to effectuate a means through which any settlement will be achieved at its maximum. This will to a greater extent, reduce the amount of trials. The second assumption upholds the view that the most effective way of settling a dispute is by permitting the opposing parties to go to court. If therefore a trial has to be set into motion, there should be a traditionally adversarial method in which all opposing parties are given equal opportunities with regards to establishment of facts , discovery of evidence and production of witnesses. If this is effective, the trial process will not be wanting of a fundamental principle of fair hearing, although opposing parties may have unequally bargaining powers. The truth is that authenticity of facts or opinion will be distorted and parties will bear enormous costs where bargaining powers of litigants are not at par. There is need for reform. But reform should be more feasible moving from an adversarial to inquisitorial system because this will â€Å"alter lawyers’ conduct within the existing system, a task which†¦is less productive and more difficult than changing the system†1. It is thought of that changing the existing conduct of lawyers will mean that there will be an ascendant of more settlements. Should this be a problem? It may be impossible to completely cause trials to vanish. But it is true that the rates at which trials are brought to court will gradually diminish. Remember that litigants will be more aware of the benefits over which settlement has over trials. Therefore, settlement out of court should not be discounted by the courts. The court should egg on litigant to settle their disputes out of court. This will even be more effective when there is disclosure of facts earlier to the settlement. Remember that settlement without earlier disclosure of important facts will render the settlement unfair. 02 How do you think moving to an inquisitorial system would address some of the criticism raised by the author? The criticism raised by the author relates to disclosure in of evidence and eventual cost of litigation. To begin with, the adversarial method is a method which affords the parties and the counsels a great deal of absolute control over the manner in which facts and opinions are collected and tendered. Maybe, the best way to understand the adversarial method is by reference to what transpired in Whitehouse v. Jordan2. Civil litigation is without doubt, a classic il lustration of the adversarial system. The process calls for neutrality between all parties to the case. Keep in mind that neither side of the opposing camp is obliged to make known more of its evidence before the trial than the other side. It is however, the plaintiff who bears the greatest burden of proof and this is on the balance of probabilities. Remember that this is a standard which is of no benefit to all parties. The character of the inquisitorial method is found in the

The overriding objectives of a business listed on the London Stock Essay

The overriding objectives of a business listed on the London Stock Exchange - Essay Example One can see the cross check column "Today's Arrangements." In previous the British company's management would propose a dividend about 2 weeks before the AGM and the resultant dividend would publish in the Times. Management that "proposed" the dividend usually approved with the help of vote at the AGM. It is matter to decide that which market is better for trade especially the impact of other market is depend on London Stock Exchange. In market means the instrument. So we can have to know for every up and down in shares or one may has know about the rates of oil markets. For these sense the markets have too much personalities. If one decide to start business of share which has volatile personality, so 500 can be turn into profit or loss very quickly. Another importance part of London Stock Exchange is its strategy. Strategy means that one have to know the tricks to enter and exit from the London Stock Exchange. But there is not any strategy that is a winning strategy. Some people are in that position that they are constant for the "Holy Grail". Most of them hope that this will make them the millions. Most of the highly successful traders who make consistent profits in the markets and all traders in London Stock Exchange have different strategies. So everyone is not successful in t his race of making milliner. There is also possibility of losing all hard earned money of ones life time. If we critically aIf we critically analyze on the London Stock Exchange and its data used init. There is a report published that revealed that the average ratio between highest paid director salary and bonus and average employee pa in the same company grew by 4 per cent between 1994-5 and 1995-6. This takes no account of share option or L-tips which can inflate remuneration considerably. It is the considerable thing for stakeholder model of corporate governance, the comment that the way to build a long term success is depend on investing in long-term relationships with stakeholders based on mutual respect and trust. It is duties of directors that have responsibility to shareholders. It is also the duties of directors' to reflect their obligations to other stakeholder group, including employees, suppliers, customers and shareholders. Director is responsible for taking decision for considering the stakeholder interests. The committees related to London Stock Exchange like Cadbury and the Greenbury put considerable emphasis on the role of non-executive directors (NEDs) in bringing independent judgment to bear the board of company. The NDEs are themselves drawn from very narrow pool many of the chief executives with similar backgrounds and interests. They decided that the nominations should be sought from stakeholder representatives; it can be including trade unions, national federation small business and environmental organizations. In London Stock Exchange listing Rule on confidentiality obligations on mergers. This takeover should be exchange so that it does not conflict with the legal obligation of companies to consult with employee representatives over proposed redundancies. Modern corporate finance has focused on tax, regulation, asymmetric information, and behavioral explanations to illustrate why and how dividend payments affect a firm's value. Whereas theory has produced clear channels by which dividend policy

Roman Empire Essay Example for Free

Roman Empire Essay The world of Literature before 1500 AD encompassed the era from the day when the civilizations came into existence till AD 476, when Roman Empire fell and again from the Florentine Renaissance in late 15th century to the renaissance. The literature saw the growth in the lands of Hebrews, Greeks and Romans who made remarkable contributions in poetry, and drama form. The ancient Greeks in the period from 356 BC to 323 BC formulated their work on basis of the works of the well-known and famed Pericles, Plato, and Aristotle using politics and philosophy as their tools under the leadership of Alexander, the Great. In the same way, Hebrews exerted an enormous impact on world history through their holy book, the Bible, which is still considered sacred by both Jews and Christians. Fragments of the literary works in the ancient era were discovered in nineteenth century â€Å"Beowulf,† the Norse sagas, the â€Å"Kalevala,† the â€Å"Nibelungenlied,† the â€Å"Song of Roland. † Starting g from 2700 B. C and written uptill 2000 B. C, Gilgamesh was the first great heroic narrative. It was lost due to the vagaries of time but it was found again in 1872, and its importance came to be known when the Utnapishtims Story of the Flood, was rediscovered. Gilgamesh is a Saga of spirituality, and the psychology of character is embodied in the character of Gilgamesh who took upon the journey to attain immortality, but he found his journey was fruitless and he lamented, â€Å"For whom have I labored? For whom have I journeyed? For whom have I suffered? I have gained absolutely nothing for myself, I have only profited the snake, the ground lion! † (angelfire. com, online edition) He realized that death was inevitable and should make most of the short life. The literature came into prominence in the Western world in 100 AD. The earliest of the medieval literature were Epic poems in vernacular language depicting the heroism, myths and supernatural elements derived from oral tradition. Beowulf is a good example of an Old English heroic elegy, written in 700-750. It has 3,183 lines. It is originally Anglo-Saxon poetry but created an indorrebale influence on the literatures of the generation ahead and had become â€Å"England’s National Epoc†. The poem composes of legends. Beowulf, a hero of the Geats, fought battles with three antagonists; Grendel who was always destroying Heorot, its inhabitants in Denmark, Grendel’s mother and later a dragon. Between the years 1340 to 1400 was the age of Chaucer. His period was the age of transition, as this age saw the meeting of the two incongruous periods-the medieval and the modern or the Renaissance. The most crucial aspect of the medieval period is the belief in spirituality and abstract ideas, whereas the Renaissance period believed in sensuous and the concrete. Medieval period supported communism whereas Renaissance supported individualism. Medieval mind never tolerated free thoughts whereas the period of Renaissance advocated individualism. Chaucer represented his own age and held the mirror to the life of his time. He was truly the social chronicle of England during the same period. His poetry is a reflection of the fourteenth century not in fragments but as a whole. Other poets of this age focused on certain aspects prevalent at that time for e. g. anonymous author of Pearl tells us about the mysticism of the refined minds. Wycliff gave us the surging wave of religious reformation, but Chaucer focused on wide and variegated life. Chaucer symbolized the Middle Ages and poster the spirit of medieval world but underneath him flowed the spring of Renaissance. Writers of medieval period captured the foibles and follies of the contemporary society in the mysticism nature. Chaucer also used Nature in its full as symbol of life, which is fresh and serene and stirs up the emotion of erotic love in his most enduring and popular â€Å"The Canterbury tales. † The Canterbury Tales begins with the season of spring in the month of April when the flowers are in full bloom, the birds are swinging from the trees and giving the chirping sounds, which is a symbolic of spiritual renewal. Spring also is a symbol of erotic love and we can have an essence of it in a scene when Palamon looks at Emelye, who is gathering fresh flowers to make garlands in honor of May and the Squire too participates in the beauteous and ardent scene of love. His courtly love signifies the freshness of the month of May. In the General Prologue, the garments are also symbols signifying characters personality and reveal the true nature of characters. The rich silk and fur gown, which the Physician’s is wearing shows his love for wealth and the flower brocade on the tunic of the Squire shows his youthful vanity and the forked beard of the Merchant symbolizes his duplicate nature. Chaucer also used physiognomy to decipher the temperament of pilgrims in the general prologue. The peasants are shown with the exaggerated figures. And the best example is Miller, who has round and ruddy face with a wart on his nose. Chaucer rendered meritorious service to the English language and made it an instrument of social, political and literary thought. Chaucer was realistic too as he revealed the truth as he saw it, which he showed in the journey of pilgrims to the holy shrine in this Canterbury Tales. He imparts the solid touch of realism as he portrayed in this characters. With him the literature also saw the beginning of realism in the new emblem and thoughts. The prose literature was almost negligible. Its bulk was very small and the literary quality was also very less. Though in France and Italy prose writing was in full swing, the English prose was very slow to catch up. Before 1350, there was hardly any prose work written except Ancrene Riwle. It is spiritual and the characteristic of Anglo-Saxon is clearly visible in their works. Higden, a monk wrote Polychronicon in Latin in 1350. In this work, we can find the reflection of the history of the entire world from the early creation to Higden’s own times. By the end of the century, Walsingham of St. Albams compiled Latin chronicles, which are similar to the description of scenes in the pages of Forissart. John Trevisa translated Higden’s Polychronicon and completed in 1387. Chauser’s contribution towards the English prose is also worth noting but he was more of a translator when he wrote prose. His prose works include the Treatise on the Astrolabe, the translation of Boethius. The most valuable contribution was the addition of the new prose in meters, which had not yet appeared before and added the beauty of Boethius. The Astrolabe is an early scientific treatise and an address to â€Å"Little Lewis My son†. This treatise amplifies the scientific application of literature and the literary handling of Science. The contemporary to Chaucer, there were other three chief writers. One was John Gower, who was a wealthy landowner whose tomb with his effigy is placed in St. Saviors, Southwark. Gower was conservative and he focused more on the past then on the future. The large part of his works was written in French and Latin. In his â€Å"Vox Clamantis† (The Voice of One Crying in the Wilderness), he denounced the common people for their revolt against the privileged class and the people of authority. And in this vocabulary, he showed exaggerated bitterness. After the death of Chaucer in 1400 for complete 150 years, there was no great writer and the main cause for the decline of the literature was the restart of the Hundred Years War, and then the War of Roses, which was nothing more than the butchery of rival factions. In this period, the leading poets were only imitators of Chaucer and many of them were Scots. Among them was the Scottish king, James I who wrote beautiful poem â€Å"The king’s Quair†, which is more of an allegory of 1400 lines showing the love of an captive author with a lady who promised to bring him out from the drudgery to the life of riches. This was the historical and the biographical account of his own eighteen years captivity in England. He incorporated the Chaucer’s stanza of seven lines riming ababbcc, which gave him the name of ‘rime royal. ’ (Fletcher, 1918) The most popular were the ballads written by both the English and Scottish writers. Among all the best ballads written are: The Hunting of the Cheviot, Sir Patrick Spens, Robin Hood and Guy of Gisborne, Adam Bell, Clym of the Clough, and William of Cloudeslee; Captain Car, or Edom o Gordon and King Estmere among the few. The ballads, as the old tradition dictates, give the vivid, picaresque and descriptive account of the battles of the Kings and knights. The Author of Par excellence, which fifteenth century saw was the Sir Thomas Malory. His main purpose was to gather important works of Arthurian romance and organize them giving the historical accounts of King Arthur and his knights in his book ‘Le Morte Darthur,’ The Death of Arthur. It was the first English classic, which was published and printed. Women in the medieval period were not treated equally to men. They were mostly religious writers who were canonized as nuns like Clare of Assisi, Bridget of Sweden and Catherine of Siena, who wrote their experiences and insights into religion. But what ever they wrote, they gave charm and feminine touch to their works and in the secular realm, opportunity came in form of Marie de France and Christine de Pizan and from their soul flowed their repressed feelings. They wrote on courtly love. Marie de France was born in France but lived in England in 12th century. In most of her manuscripts are found the characteristic features of Anglo-Norman. The medieval French literature is abounding with stories of courtly love focusing on the queen. The queen for the literary world is the â€Å"natural feminine object of male heterosexual desire†(Kinoshita, Online Edition) and she remains a figure of desire in the hands of King but the Marie de France’s Equitan1 tells us the story of king’s extra marital affair with Senechal’s wife. Even though the lady resisted but she succumbed to his advances and the two plotted to kill Seneschal so they both could marry but Seneschal knew about their disloyalty and he blistered them to death in hot bath and the moral she poster is: â€Å"He who plans evil for another may have that evil rebound back on him† â€Å"Tels purcace le mal dautrui / Dunt tuz li mals revert sur lui† (309-10). 4 (Kinoshita, Online Edition). What lie beneath are the complexities abounded in the courtly forms and the responsibilities of the king? Equitan1 tells about the function of kings, and the principal element is the lord-vassal relations. The feminist theories of today looked into the various aspects that constituted the feminine role in the medieval age and subsequently in their literature. There were very few female writers who had really left an endurable mark on the society. In the patriarchy society, they enjoyed respectable and encouraging social circumstances, though for a limited period. Writers such as the Greek poet Sappho, the Alexandrian mathematician and philosopher Hypatia, and the Chinese scholar Pan Chao (Ban Zhao), were the women of great intellectual abilities. Hypatia was born between 350 and 370 AD. She was a mathematician and also taught astronomy and astrology. She was daughter of Theon, a philosopher and a student in a school of Plato and Plotinus. Her notable works are commentaries on Diphantus’s Arithmetica, on Apollonius Conics and Ptolemy works, but all are lost. She was murdered in 415 AD by Christians mobs. With her murder her works too died. The role of the women was just confined to the domestic affairs which is reflected in the art and literature of the time from Athenian vase paintings to the Homeric verses in both Iliad and Odyssey. In the epics, the woman got the place as mythic figures. Ovid in his Metamorphoses recapitulated women as goddesses who had the power to revenge, as revengeful queens, and on the other hand the cunning witches, and the objects or victims of male aggression and sexual desires. In the classical dramas of Aeschylus, Euripides, Aristophanes and Sophocles, women looked in a different way. Clytemnestra kills the king; her husband Agamemnon but does not hide instead proclaims her deed openly. Agamemnon had killed his only child as he deemed it necessary but Clytemnestra did not forget it and revenged her death. Here Aeschylus poses ethical question on viewers and makes the reader feel sympathetic for women, a thing, which could not be heard, in the contemporary society and Aeschylus bestows on her with title of tragic heroine. On the other hand, Euripides is seemed to be afraid of women. His protagonist Medea is depicted more as a devil than a human being that came on this earth from some other world. She has barbaric attitudes. Euripides was fully aware of the fact that the majority of the women are sensitive human beings, but he was looking at the other side of the women who in the Athenian Age had no rights like that of men and are different than men and when the time came, they are capable to be barbaric too. In Bible, women are shown as heroic female figures like Esther and Judith mostly found in the Old Testament Apocrypha. And the Bible also shows women symbolically as the two opposite poles: temptress Eve and the flawless Virgin Mary. Chaucer in his Canterbury tales presented the women as a dominating personality. Though Chaucer presented the follies of both men and women, he yet gave women her place in the society. In the Knight’s Tale, women find themselves free from the male domination. Emily, Duke Theseus’ sister-in-law, refuses to marry as she considers her chastity as most valuable. His cousins, Palamon and Arcita, both fall in love with Emily. Palamon loves Emily because he thinks that she is a goddess Venus, â€Å"goddess/ But [she] is really Venus [to him]† (Chaucer 1986) whereas Arcita loves Emily because he finds her most beautiful, â€Å"Beauty [that is] so fresh it destroys [him]† (Chaucer, 1986) The plays during the Middle Ages were liturgical, mystery plays but they did not get its due place in the society, and most of the plays had religious fervor. Slowly the mystery plays got popularity in the fourteenth and fifteenth centuries with the most renowned and passionate play being Oberammergau. Along with this, morality plays also gained popularity. Twenty years later, people began to watch the Chronicle-History plays. These forms of the plays depicted the glory of the English to inculcate among public, the feeling of pride under Elizabeth and an ardent desire to know the historical past. The plays became popular, as there was an enthusiasm among the people due to the defeat of Armada in the struggle with Spain. After that there was an era of Renaissance, the freshness of the new ideas originated from the new order in the social, political, economic fabric of the society. Reference List Angelfire. com The Epic of Gilgamesh Retrieved on September 10, 2007 from W. W. W: http://www. angelfire. com/mo3/paganfiles/library/ancient/epic_of_gilgamesh. txt Chaucer G. (1986) The Canterbury Tales. Oxford World’s Classics. Oxford: Oxford University Press Inc. Fletcher R H. (1918) A History of English Literature. Retrieved on September 10, 2007 from W. W. W: http://classiclit. about. com/library/bl-etexts/rfletcher/bl-rfletcher-history-3. htm Kinoshita S. Adultery and Kingship in Marie de Frances Equitan1. Retrieved on September 10, 2007 from W. W. W: http://www. luc. edu/publications/medieval/vol16/kinoshta. html

The trophy project Essay Example for Free

The trophy project Essay As Reichart had been an assistant project manager and thereby involved in the trophy project from its conception, he was made project manager for the project once the project was accepted by the company. From the very beginning Reichart faced issues that would be fatal to the project. The management functions of planning, organizing, staffing, controlling and directing personnel and resources were poorly executed by both senior and project level management. Trying to address the problem Reichart was told not to meddle in the functional manager’s allocation of resources and budget expenditures. After Six month into the project, a requested progress report to higher level management revealed that the project was in big trouble. In the report it could be deduced that the project was one year behind schedule and a whole 20% over budget. Moreover; the number of workers supplied to the project was not enough to get the project back on schedule. When senior management finally got involved, they were threatening instead of being constructive and failed to seek a true understanding of the underlying problems that plagued the project. Lastly, the customer was allowed to interfere with internal business while trying to solve intrinsic problems within the project that were outside the scope of the project using the company’s resources. This caused high pressure and lost time due to focus on administrative tasks rather than project related tasks, and intake of inadequate input by the corporate representative. Reichart was fired from PM position for the trophy project and after a total of three PM the project was completed on year behind schedule and 40 % budget overrun. Findings: -There did not appear to be a corporate champion for this project who could mentor and resolve conflicts that were beyond the authority of the project manager -The Trophy Project was fundamentally mismanaged from the start -Allocated recourses were being used on functional managers own pet project. -Line workers were assigned to accomplished tasks that were not associated to the project. yet the project was billed for the hours. -Reichart and the team ended up falling behind schedule, over spent the budget, and didn’t accomplish the project in accordance with the customer’s desires. -When Reichart made different people aware of the problems he was told to not meddle in affairs of the functional managers. -The project manager appeared to be inexperienced and was not very adept at negotiating with upper level and functional management to obtain the proper resources necessary to achieve the project objectives. -The organization does not address any sort of training, employee development, relationships with customers and other factors bearing on quality. Instead it focuses on mistakes and condemns them instead of viewing them as opportunities for growth and learning. Top leadership failed by not providing a culture of trust, support, cohesion and lacked motivational leadership What went wrong/core issues? -As Reichart is the PM he well understood the project and he is the best person to offer recommendation and propose solutions to the project problems. But he did not recommend any adequate solution from his point of view instead he left the decision to be made by the senior manager, which provided result that were unexpected to him and actually cause more harm to the project. -The project scope, resource requirements, schedule and the budget were not well defined. -There was no proper work breakdown structure were the team could identify the team structure and where authority lines are drawn for task priority. -Allowed the customer to get involve in internal business. -The project manager found himself in an activity trap; he spent more time preparing paperwork, reports and projection, which was needed for his weekly meeting with the corporate, instead of managing the project -Customer expectations were not well defined and scope creep was allowed to take place without proper administration Recommendation: -Reichart needed to direct and control the project. As the PM he needed to use interpersonal and communication skills with both functional managers and his project team to accomplish every task in the project -The organizations behavioral strategy needs to transform from a bureaucratic to a learning organization where employees operate in high performance teams and where good communication and free flow of information flourish -In order to resolve some of these inherent problems, the organization should consider the Organic Structure . The organic structure tends to work better in dynamic environments where managers need to react quickly to change. An organic structure is a management system founded on cooperation and knowledge-based authority.

Factors Affecting The Reliability Of Audit Report Accounting Essay

Factors Affecting The Reliability Of Audit Report Accounting Essay Introduction The end of an independent audit closed with a written audit report. According to section 205 of the Companies Act 2001, the auditors shall make a report to the shareholders on the audited financial statement (FS). The objective of an audit is to render an opinion about the fairness of the clients financial statement. Audit report contains information value for users. Durendez Gà ³mez-Guillamà ³n (2003) states that audit report is found as an important element for making loan decision. Basically the audit report conveys whether the assertions made by management are credible or not. Types of audit report. Unmodified report According to ISA 700, an unmodified report should be issued when the auditors conclude that the FS are prepared, in all material respects, in accordance with the applicable financial reporting framework. Modified report. However if the auditors found that the FS are not free from material misstatement based on the evidence obtained or is unable to obtain sufficient appropriate evidence to make a conclusion, the auditors should issue a modified report in accordance with ISA 705. All qualification may arise from either disagreement or uncertainty in the scope of the audit. Uncertainty Uncertainty may arise from, firstly a constraint during the audit work i.e. not all records are made available to the auditors, the auditors have appointed after the inventory counts. Secondly, inability to gather evidence concerning a doubt for e.g. an accounting record that have been destroyed or lost or the directors are concealing information. Disagreements Disagreement is due from factual discrepancies, unsuitable accounting policies, inadequate or misleading disclosure or failure to comply with an accounting standard or legislation. Sometimes it can be resolved with the client depending on the fact. Furthermore it is important to calculate the effect of these circumstances and this could be grouped as: Having a material but not pervasive effect on the FS. Having a pervasive (fundamental) effect on the FS. Except for opinion. An except for opinion is given when the effect is material but not pervasive uncertainty or disagreement. An example of an uncertainty could be the part destruction of accounting record and disagreement could be the inappropriate application of depreciation policy to a particular class of fixed assets. Adverse opinion. An adverse opinion is given when the matter concerned is a fundamental disagreement such as failure by the client to recognize a provision which would convert a profit into loss. Disclaimer opinion. A disclaimer opinion is given in the presence of multiple fundamental uncertainties and it is impossible for the auditors to form an opinion. Factors affecting the reliability of audit report. Failure by auditors to issue a reliable audit report can arise from two main causes. Auditors may identify a material misstatement and fail to report it i.e. the auditors lack independence. Auditors may fail to detect an existing error or fraud in the financial statement. Lack of auditors independence Principles of auditors independence Independence is the main means by which the auditor demonstrates that he can perform his task in an objective manner (FEE 1995). Independence is fundamental to the reliability of auditors reports and an indispensable component for the auditing profession. Independence has been described as a position to take an unbiased view point in the performance of audit test, analysis of results and attestation in the audit report (Appah 2008). It simply means the auditors ability to express an honest and impartial conclusion and also the ability of reporting reality to users. In addition, independence also means the ability to resist managerial pressures that impair or are perceived to impair an auditors willingness to carry his work objectively and honestly. Without independence the auditors opinion is suspicious and the audit is considered to be worthless. If the auditors failed to maintain independence in their work, this can affect the reliability of audit report to the sense that the auditors may have discovered material misstatement during the audit test and may deliberately ignore it and issue an unmodified opinion. Independence: in fact and appearance Subject to Mautz and Sharaf (1964) there are two aspects of independence: Independence in fact (real independence) and independence in appearance (perceived independence). These two concepts are essential in maintaining independence. Real independence refers to the actual state of mind of the auditor. An auditor possessing the requisite state of mind will always react in the correct way as he has the ability to make independent audit decision in any compromising situation. More importantly, auditors should not only be independent in fact, but they should appear as independent in order to acquire the public trust on the auditors opinion. Auditors are expected to be seen as independent while examining the clients FS and collecting audit evidence which support their opinion (Stevenson 2002). Precisely, auditors are supposed to be independent while deciding on reporting strategies without any pressures from their clients management (Cullinan, 2004). Church and Zhang (2002) argue that independence in fact ensures the reliability of audited financial statements and independence in appearance helps to promote public confidence which will automatically increas e the trust of the users on audited FS. Factors affecting auditors independence Size of Audit Firm Various studies have proven that larger audit firms are more able to resist managerial pressures i.e. higher auditors independence (Gul 1989, Abu Bakar et al. 2005, Alleyne et al. 2006). Small audit firms may impair independence because they have a tendency to provide a more personalized service to their audit clients which will ultimately develop a close relationship between them (Shockley 1981). Since big firms have many clients, they are not affected by their clients fees so they have less incentive to report favorably to their clients. Moreover, DeAngelo (1981) reported that large audit firms are more likely to issue reliable report since they fear of losing their reputation if they are found to be associated with accounting scandals. However there is no assurance that larger firms are more able to resist pressures from their clients as pointed by Goldman Barlev (1974) due to the fact of the case which happened with Arthur Andersen and Enron. Level of Competition in the Audit Services Market Competition within the audit market is a major factor affecting auditors independence (Sucher and Bychkova 2001; Umar and Anandarajan 2004; MacLullich and Sucher 2005). High level competition compel the auditors to tolerate managerial pressures and ignore any material misstatement detected during the audit test and issue incorrect report as they fear of losing the clients due to the fact that the same services are easily available elsewhere. However, Gul (1989) argued that the level of competition do not cause auditors to be less independent. The existence of competition create a fear in the mind of the auditors as this same services are easily available in the market so they will strive to create a good image of themselves and increase their independency in order to maintain their clients and attract new ones. Tenure of an Audit Firm Serving the Needs of a Given Client An audit firms tenure is the length of time it has served the audit needs of a particular client. Most researchers have viewed tenure as a factor which affects the auditors independence negatively (Abu Bakar et al., 2005; Alleynes et al., 2006). Tenure may result into friendship with the audit client and make the auditor to ignore imperfections that have a significant material impact on the FS (Moore et al. 2006). Mautz Sharaf (1961) emphasized that a long tenure creates complacency, lack of innovation, less rigorous audit procedures and a learned confidence between the audit firm and the clients. It may happen that the audit client has changed the business activities but the auditors are still using the same old audit procedures. Ongoing relations make the auditors to rely upon last years auditing and prevent them from making new evaluation of the control system, thus affecting the reliability of audit report. Size of Audit Fees Received by Audit Firm (in relation to total percentage of audit revenue) Large size of audit fees caused a higher risk of losing auditors independence. The IFACs Code of Ethics for Professional Accountants (1996, para 8.7) suggest that client size (measured from size of fees) could raise doubts as to independence. Since audit firms depend on fees for their survival, a step such as qualifying the audit report could be ignored so as not to displease the client and also for the fear of losing income. It is exclusively relevant if the audit firm receive a major proportion of its fee revenue from a particular client. Conversely Pany Reckers (1983) argued that the large size of the clients audit fee (measured as a percentage of office revenues to the audit firm) do not show any significant impacts on AI but it inclined the public to be less confidence in the auditors independence. Non-audit services (NAS) The provision of NAS such as book-keeping and financial statement preparation services, internal audit services, taxation and legal services to audit client is regarded as a potential factor which affects auditors independence drastically. Wines (1994) found out that auditors receiving NAS fees are less likely to qualify their opinion than auditors that dont receive such fees. The NAS fees make auditors financially dependent on their clients and less willing to restraint managerial pressure for the fear of losing their business. Brandon et al (2004) found that auditors would not perform their audit services objectively and joint provision would impair perceived independence. Joint provisions help the auditors to be in a better position in concealing any material facts since they will the same person who will prepare the FS and the same one who will perform the audit. Moreover as the level of clients pressures increased, the auditors became less concerned on the quality of internal co ntrol system (Muhamad and Karbhari, 2006), thus affecting the quality of audit report since these internal deficiencies will remain concealed. Failure by auditors to detect material misstatement in the financial statement. The second factors affecting the reliability of audit report is failure by auditors to detect an existing fraud or error in the FS. Very often, when material misstatement is discovered, the board members are surprised by the occurrence and even more surprised by the fact that the auditors did not detect it. Failure by auditors to detect an existing fraud or error during the audit is costly to their firms because they suffer damages for giving an incorrect audit opinion and at the same time affect the audit quality. Material misstatement has increased considerably over the recent years and professionals believe this trend is likely to continue. ISA 240 The Auditors Responsibilities relating to Fraud in an Audit of Financial Statement states that misstatements in the FS can arise from either fraud or error. Error is an unintentional misstatement in FS, compromising the omission of an amount or a disclosure, such as a mistake in gathering or processing data, an incorrect accounting estimate and a mistake in the application of accounting principles. The ISA 240 refers fraud as an intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. Aderibigbe and Dada (2007) define fraud as a deliberate deceit planned and executed with the intent to deprive another person of his property or rights directly or indirectly, regardless of whether the perpetrator benefits from his/her actions. According to ISA 240, there are two types of fraud namely: misstatements resulting from fraudulent financial reporting (management fraud) and misstatements resulting from misappropriation of assets (employee fraud) Fraudulent financial reporting (FFR) involves intentional misstatements or omissions of amounts or disclosures in FS to deceive FS users. Some types of FFR include manipulation, falsification or alteration of accounting records, misrepresentation or intentional omission of events, transactions or other significant information and intentional misapplication of accounting principles relating to measurement, recognition, classification, presentation or disclosure. Misappropriation of assets involves the theft of an entitys assets such as embezzling receipts, stealing physical or intangible assets and making the organization to pay for goods and services not received. Such acts are often accompanied by false or misleading records or documents in order to conceal the fact. Responsibilities of the auditors Various studies that have been conducted in different countries showed that many users perceived that it is the responsibility of the auditors to detect irregularities (Leung and Chau. 2001 in Hong Kong; Dixon et al (2006) in Egypt; Fadzly and Ahmad. 2004 in Malaysia). Since the fall of Enron, Boynton et al (2005) argue that auditing standards have been revised to re consider the auditors responsibilities regarding fraud. Moreover ISA 315 requires the auditors to evaluate the effectiveness of the clients internal control system in detecting or preventing material misstatement occurring. Boynton et al (2005) emphasized that this condition was not previously needed, such an evaluation was only required if the auditors chose to rely on the internal control system in attempt to lessen the extent of the audit procedures. All staff members are required to communicate their result in order to combine the minor irregularities detected by each of them and required to consider the incentives and opportunities existed in the organization that induce the occurrence of fraud. An auditor who is conducting an audit in accordance with ISAs should obtain reasonable assurance that the FS taken as a whole are free from material misstatement whether from error and fraud. But an auditor cannot provide absolute assurance that the FS are free from material misstatement since some material misstatements of the FS may not be detected, even though the audit is properly planned and performed in accordance with the ISAs. Furthermore frauds are more difficult to detect than errors since the former involve the use of sophisticated and well organized plan to conceal them. It should be noted that management fraud is more difficult to detect than employee fraud as management is often found on the higher position and is more able to directly or indirectly manipulate figures. Such attempts may be even more difficult to detect if they are accompanied with collusion because collusion may cause the auditor to believe that audit evidence is persuasive when in fact, it is false. It is worth to note that the ultimate responsibility in relation to fraud detection and prevention rest with those charged with the governance of the entity and management. It is their responsibility to implement appropriate internal control systems to prevent fraud in their companies. Factors affecting the ability of auditors to detect material misstatement. Poor audit planning Planning is critical to the effectiveness and efficiency of an audit engagement (Mock Wright, 1992). It can be concluded that information obtained in the planning stage have an impact on the subsequent audit procedures and the audit evidence to be evaluated (Joyce, 1976). The planning stage consists of materiality assessments, risk assessments and decision on the kind of evidence to be collected. If the initial risk assessment is wrong, the planned audit procedures may be incorrect or insufficient, thus reducing the reliability of the FS and increase the auditors exposure to lawsuit and unfavorable outcomes (Palmrose 1987). If the auditors fail to assess risk, a material error could arises in the raw data of an account balance (inherent risk (IR)), passes through the internal control system of the entity undetected (control risk (CR)) and escapes detection by the auditors tests and procedures (detection risk (DR)). The risk assessment stage is vital as it enables the auditors to identify areas where there is a high probation of material misstatement, plan audit work that address those errors and minimize the chance of giving an incorrect audit opinion. The risk assessment comprises of three important elements namely IR, CR and DR. If any of these three elements are wrongly assessed, it affects the subsequent procedures and many misstatements would go undetected. IR is important as it identifies risks which are inherent within the industry. CR enable auditors to assess whether the clients internal control system can identify or prevent any material misstatement occurring. The assessment of inherent and c ontrol risk will have an impact on detection risk as they will determine the extent of audit procedures. Furthermore, if the auditors fail to determine materiality level, this can cause many material misstatements or omissions go undetected. IASB defined materiality as information is material if its omission or misstatement could influence the economic decision of users taken on the basis of the financial statement. Determining materiality is a matter of professional judgment. It can be concluded that both materiality and risk assessment contribute to determine the nature, extent and timing of audit procedures. Inexperienced Auditors Although a successful audit depends on a good planning stage, the ultimate success depends on the auditors experience to conduct the audit. Experienced auditors have the appropriate and adequate skills required in order to achieve audit objectives to the satisfaction of the client. Very often, auditors fail to detect material misstatement despite having assessing a high initial risk assessment, the reason behind this failure is that they lack the required skill to perform the audit while simultaneously identifying relevant risk factor. Experienced auditors is regarded as an valuable asset to the audit firm since they have more practice and feedback on the types of material misstatement that could be existed in the FS and its rate of occurrence (Libby and Frederick, 1990), thus increasing the likelihood of detecting potential fraud more easily. Bedard and Graham (2002) concluded that auditors with more experience with a particular client industry have more ability to identify risk factors than auditors with little or no experience with that industry. Furthermore, Moeckel (1991) found that experienced auditors search for more evidence than less experienced auditors. It simply means that experienced auditor do not only rely upon the evidence produced by the client but they look for further relevant and reliable evidence outside the entity before reaching an opinion, thus increasing the chance of detecting irregularities. Libby and Trotman (1993) found that senior auditors have the ability to recognize evidences which are inconsistent with their judgment. Time budget Time budget is considered as a major problem faced by almost auditors. Time budget pressures affect the quality of an audit as it prevents the auditors from allocating adequate number of time to complete specified audit procedures (Margheim, Kelley Pattison, 2005) and limits auditors ability to expand the extent of audit test (Asare et al. 2000), thus affecting the ability of auditors to detect material misstatement in the FS. It is worth to note that when attainment of budget is considered as a major factor in performance evaluation, auditors are more likely to engage in dysfunctional behaviors such as reduction of follow-up procedures, underreporting of time, and overriding auditing procedures in the work program (Azad 1994). Time pressures create a stressful working environment among the audit team which is likely to affect the ability of auditors to detect material misstatement since the auditors tend to behave unprofessionally. This includes behavior such as superficial examination of documents, acceptance of weak explanations by the client, reduction of work on an audit step below acceptable levels. E.Cook and Kelley (1988) survey results showed that auditors are more likely to engage in reduced audit quality practices in order to attain the time set by the firms. It simply means as time budget pressure increased, the auditors performance decreased significantly (McDaniel, 1990). However, time budget make auditors work harder and charge all time properly (Kelley and Seiler1982, Cook and Kelley 1991, Otley and Pierce 1996a). Moreover time budget is likely to enhance audit judgment by encouraging auditors to emphasis more on relevant information thus preventing them from being influenced by irrelevant information (Glover 1997). Sampling error According to ISA 530 Audit Sampling and Other Sampling Testing Procedures, audit sampling involves the application of audit procedures to less than 100% of items within a population of audit relevance such that all sampling units have a chance of selection in order to provide the auditor with a reasonable basis on which to draw conclusions about the entire population. Every audit involves the use of sampling since it is costly for the auditors to examine 100% of all the transactions that took place during a period. The auditors use some form of audit sampling to test the internal control system, help them to reach a conclusion about whether or not material misstatement exist. But sampling always involves some risk, i.e. the auditors might not look at enough items or the sample result might not be representatives. This can have a drastic effect since the auditors might reach an incorrect conclusion. Sampling risk could occur in both test of control and substantive procedures. In test of control, there is the risk of assessing control risk too high or too low.  Ã‚  Assessing control risk too high result into audit inefficiency and assessing control risk too low makes the auditor rely on ineffective control procedures which increases detection risk. In substantive procedures, there is the risk of incorrect acceptance and risk of incorrect rejection. Incorrect acceptance is the risk that the conclusion drawn from the audit sample is that the account balance is not materially misstated, when in fact it is materially misstated. Incorrect rejection is the risk that the conclusion drawn from the audit sample is that the account balance is materially misstates, when in reality it is not. Inadequate audit fees There is limited empirical evidence on the linkage between low audit fees and audit quality. However we can say that audit fees have an impact in the performance of auditors. Numerous Accountancy members have noted that low fees are associated with inadequate audit work. For example, an auditor might use his judgment to the client rather than devote additional time to investigating an audit issue and search for reliable evidence. This would likely to make the auditors to fail in identifying a material misstatement in the FS and issue an incorrect opinion. It can be asserted that when audit fees are abnormally low, the concern is poor audit quality as the auditor might attempt to cut back on effort to design an appropriate audit procedure that fully identify and address material misstatement. Furthermore it can be concluded that if audit fees are low relative to the size of audit client and audit client complexity, this can cause a serious problem since the auditors would be demotivated as more time and effort would be required to perform the external audit work and to reach an unbiased conclusion, thus making the auditors to skip a lot of important audit procedures. On the other hand, inadequate fees do not pose any concern when there is severe competition among audit firms since all audit firms will tend to tender low fees for their services in order to maintain its clients and to attract new ones.

Hippies :: Hippie 60s Flower Power

Hippies When people hear the word hippie, they usually think of flower power, peace, love, and drugs. The 60's may have been a far out decade, but what most people don't know is the impact these idealists had on our world during that time. This generation of people can make almost anyone interested because of the things they believed in, why they expanded their minds and their contributions to today's world. Hippies were very down to earth people, they believed in peace and love, and hated the Vietnam War with a passion. With these beliefs came Flower Power. Flower Power was a peace movement designed to help stop the Vietnam War. Hippies, mostly young women, would hand out flowers at random to people walking down the streets of New York. They said it showed the love and respect they had for the world, and other people. The purpose of flower power was to show everyone that peace and unity is more important than aggression and dominance. During the spring of 1967, there was a ?love-in? at New York?s Central park. This was a gathering of over 10,000 people wearing exotic costumes, and body paint. They all gathered for a day of music, dancing, drugs, and celebration in hopes to get their word across the world about the war. One person who played at this even was Jimi Hendrix. Soon after there was an even bigger gathering held by these people, it was on a farm around 50 miles away from Wood stock. This was a 3 day gathering where they shared food, blankets, and drugs. Although there was skinny dipping, pot, and acid, there was not a single act of violence, thievery, or fighting. According to Galenet, the stage was built by 300 hippies in exchange for 2 meals a day, for the 3 day period, and all the pot they could smoke. They also hired the Hells Angles as security for this event, which was one of the muddiest and biggest sit-ins ever. With all these large gatherings, their main goal was to get their word out to the world about peace and love among everyone in hopes that the world will follow.

Investigation of Water Potential of Potato Tuber Cells :: Biology Lab Report

Investigation of Water Potential of Potato Tuber Cells Introduction This experiment is to find out the water potential of potato cells. Water potential is the ability of water to move and is represented by the Greek letter à Ã‹â€  (pronounced Ââ€Å"sy†). It tells us which way water will move and how fast. Water potential is always measured as a negative number; this is because the water potential of pure water at atmospheric pressure is zero therefore the stronger a solution is the more negative the number. This is because a solution has solutes present and solute molecules slow the movement of the water molecules, therefore always making the water potential of a solution less than zero. The stronger the concentration the slower the movement of water molecules present due to more bonds between the solutes and the water molecules, therefore the more negative the water potential. The unit for water potential is kPa because itÂ’s the measurement of pressure acting on the water molecules. There are two factors that influence water potential; * The concentration of solutes inside the cell * The pressure exerted on the cell contents by the stretched call surface membrane or cell wall. Results Table --------------------------------------------------------------------- Concentration Mass before Mass after Change in 0 (distilled (m) (g) (g) Mass(g) water) 1.32 1.47 0.15 0.2 1.35 1.36 0.01 0.4 1.24 1.16 -0.08 0.6 1.38 1.05 -0.33 0.8 1.57 1.