Unseen poetry a marriage Essay Example For Students

Unseen poetry a marriage Essay Throughout the poem, many of the poets feelings are presented to the reader, Blumenthal believes that life without marriage is a struggle, and he incorporates this feeling into the poem by using an extended metaphor. The opening 2 lines of the poem states you are holding up a ceiling, with both arms. It is very heavy, automatically the poet launches into the metaphor, Blumenthal uses the ceiling as metaphor for life. The first stanza emphasizes the day to day struggles of life and ailing with it alone, Blumenthal uses day during the first stanza to show how slowly time passes whilst you are dealing with the pressures of life on your own, In comparison to the use of years In the third stanza, putting forward the poets view that when you have someone to share the responsibilities of life with, time moves faster. We will write a custom essay on Unseen poetry a marriage specifically for you for only $16.38 $13.9/page Order now The sentence lengths also show the difference In time passing In the first and second stanzas, during the first stanza, the sentences are long and the frequent use f enjambment, such as line 1 -? 2 make the pace slower, Glenn the sense of time passing slowly. The poem presents the feelings of the poet by using effective language devices. Opening the poem with You leads you to put yourself in the situation, meaning the poem becomes more alive and has meaning to you. Sing the second person puts the reader in the driving seat, with lines such as you are holding up a ceiling with both arms. It is very heavy, the ceiling metaphorically meaning life, makes you think about weight life has on you as the reader. The use of ;but you must hold it up, or else leaves you on edge, to think about the possible consequences if you did not hold up the ceiling that in this instance is your life. As the poem progresses and the idea of a partner is introduced, you begin to think about how much easier life would be if someone where there to help you. During the first stanza, Blumenthal uses a monotonous tone to express the discontent a person would have if dealing with life alone, however in the second stanza, Blumenthal hangers the tone of the poem suddenly to rather positive. He explains how life becomes much easier when you get married; Someone Walks into the room and holds their arms up to the ceiling beside you. This is symbolizing the support you gain from getting married. Walks into the room is a metaphor, talking specifically about someone walking into your life and taking the weight from your shoulders. The varied tone throughout this poem lifts the mood at points where Blumenthal has more positive opinions.

Sexism is Manifest in Magazines Essays

Sexism is Manifest in Magazines Essays Sexism is Manifest in Magazines Essay Sexism is Manifest in Magazines Essay Everyday, we face advertisements that use the sexuality of individuals to sell products.   Advertising degrades a woman’s worth in society and uses her body to sell items such as cars, jewelry, and beverages.   Those most often exploited are our mothers, daughters, and sisters. Beautiful women, scantily dressed give us incentive to buy products, whenever the incentive is to be with these females, or as in most cases, to be like them.   Because of this is exploitation, women believe they have to live up to an unachievable standard of beauty.   If they fail to reach these ideas, they are made to feel worthless.The ideal woman is based on flawlessness: no lines, wrinkles, blemishes, and scars-no pores.   She is human.   This look can only be achieved cosmetically, and is the only standard of beauty in our culture (Kilbourne). â€Å"Deep in many girls hearts lies an impossible standard-long blonde hair, long, long legs, a slim, tall body, and p erpetual youth.   Call it Barbie† (Winegar 1 E).   Dr. Lesley J. Dlugokinski, a clinical psychologist from Oklahoma City, suggests that many of the messages linking a woman’s value to her beauty are deeply rooted in Western Culture, beginning with ancient myths and fairtales like â€Å"Sleeping Beauty† (qtd. in Kinka).So much emphasis placed on appearance that a woman’s lovability and desirability rely on it.   An advertisement for a weight loss clinic reads: â€Å" I’d probably never be married now if I hadn’t lost forty-nine pounds’-which one woman said was the best advertisement for fat she’d ever seen†.   Such advertisements only reaffirm that being beautiful is a result of the products we buy, not who we are inside.   Physical appearance seems to define a woman’s worth.In most advertisements, the woman’s body is used as an object, and whatever her body is like, it will not do; it must change.à ‚   Every part of the body must be altered.   For many women in America, how they look often determines how they feel about themselves, impacting their self-esteem.   â€Å"The message regarding†¦physical beauty is so pervasive that even women with wonderful talents, attributes, skills and intellect don’t feel those are enough† (Winegar   1-E).   Women are judged solely on appearance and are put into competition with each other’s looks; if a woman does achieve the desire look, she loses love of other women.â€Å"The essential selling traits used in the portrayal of women are alluring, decorative, and traditional† (Courtney 9).   The trend of using women for allurement or decoration is found mostly in advertisements for beverages and automobiles.   The sexual implications are more than obvious in selling a product that has nothing to do with sex.   These types of advertisements are found throughout mainly men’s magazines, selling â€Å"manly† products.Advertisers subliminally integrate sexual ideas into the selling of products.   They realize that many times that people do not read the copy, so they use photographs to exploit sexuality in males and females in the shape of the products or the way the models are positioned.   An advertisement for Love’s Baby Soft perfume reads: â€Å"Because innocence is sexier than you think†.   In the advertisement, an adult woman is presented as a child.   She is dressed as a little girl, but she is sitting with her legs apart, skirt slightly raised.   She has a visible cleavage and is sucking in a lollipop.   The shape of the perfume bottle is clearly phallic, and the implicit meanings in the advertisement tell women not to be mature or grown up and to stay passive, powerless, and dependent (Kilnourne).On the other hand, some advertisements, even try to cover the fact that they are bluntly using sexuality to sell their products.   In some advertisements, women are naked, wearing only the product for sale. The use of their bodies to sell these products, which have nothing to do with being naked, is disgusting.   Their sexuality is only being used to catch the eye of the consumer.Feminine things are constantly devalued, which causes women to devalue themselves and men to devalue women.   Women are being devalued each time an advertisement depicts a woman as an object.   â€Å"Turning a human being into an object is the first step in justifying violence toward that person† (Kilbourne).   Men are portrayed as violent and brutal in advertisements, and their body language sends a message to tell all men to be in control, and always uses power, threat, and intimidation.   A billboard for a Rolling Stones album cover reads, â€Å"I’m black and blue from the Rolling Stones, and I Love It† (Kilbourne).   Such advertisements give the implication that women love and deserve to be beaten.   An even more appalling advertisement for men’s boots headlines, â€Å"Treat’em good and they’ll treat you good† (Kilbourne).   It shows a woman straddling a man’s leg, pulling his boot off.   The copy read, â€Å"Some men treat their boots better than their women; not all together admirable, but certainly understandable† (Kilbourne).   Battery of women is presented as a joke.   People who are opposed to violent and sexist advertisement must organize to remove them, and the products they sell from our lives.Four general stereotypes of women are; â€Å"a woman’s place is in the home; women do not make important decisions or do important things; women are dependent and need a man’s protection; and men regard women primarily as sex objects† (Courtney 7).   Even though in 1987, one third of all women in the labour force were the sole supporter of their families, advertisements like the following for Braemar sweaters ma de a joke of a woman in the work place.   The advertisement shows a woman in a skirt, blouse and a Braemar sweater.   The copy reads, â€Å"Phoebe chose to work, not because she had to, but because it gave her a place to wear her Braemar sweaters† (Kilbourne).   Such sacrum of women in the work place only destroys what has taken so long to get even to this level.   The women’s movement is constantly being mocked and patronized in advertisements.The most prevalent problem in advertising’s ideal of   women is weight.   After seeing hundreds of advertisements featuring ultra-thin, waif-like models each day, women feel contempt, loathing, and disgust for their bodies.   Joan Dickerson, author of Some Thoughts on   Fat, claims   that â€Å"we’re all supposed to strive for a long and thin ideal, but who exemplifies this ideal?   A man, of course; specifically a young man†Ã‚   (Winegar 1-E).   Young women especially, are judging them selves based on what they see in the mirror.   One in five college-age women have eating disorders, and eighty to eighty-five percent of the consumers of diet programs are women.   The idea for women as displayed in advertisements weights twenty-five percent less than average woman (Winegar 1-E ).Since more and more women’s groups protest their exploitation in advertising, a small trend toward lessening these advertisements is coming about.   However, because of this, men are being exploited instead.   An example is a television commercial for Diet Coke in which female office workers â€Å"gawk† out the window at a shirtless male construction worker.   Because it is not politically correct to use women as object’s now, â€Å"men are the babies†¦it’s pleasing to the eye to show men’s pecs, since you can’t show women’s breast† (Dunn B-6).   Although this does seem to be a trend, it will take time before men reach the level of exploitation that women have faced for decades.After seeing thousands of exploitive advertisements every year, we become callus to the psychological effects they have on us as consumers.   No one’s body, male or female, deserves to be treated as an object, but should be held in high esteem and respect.   This respect should not be limited to those who are thin or beautiful or white or heterosexual.   Advertising that depicts this standard pollutes our minds and only we as consumers, by standing up against such unrealistic ideals, can stop the pollution.

What is the Best Service for Print on Demand Books

What is the Best Service for Print on Demand Books What is the Best Service for Print on Demand Books? When it comes to determining what how best to print your self-published book, there's no easy answer. Most indie authors will prefer the flexibility of print-on-demand solutions over the upfront cost of offset printing, but even then there are lots of other factors to consider: the type of book you’re printing, your budget, your plans for online distribution,  which distributor(s) you'll actually go through, and the quality of the printers.At Reedsy, we wanted to know how the major POD providers out there stack up along these lines. To find out once and for all, we printed a book using four of today's most popular services - and we're revealing the results in this post. What are the top print on demand services?To ensure we got the real indie author experience, we printed a copy of Not the Faintest Trace - a novel by Reedsy author Wendy M. Wilson, formatted through the Reedsy Book Editor, and designed by Patrick Knowles - from the four print-on-demand companies. We then had each copy delivered to BookTuber Mandi Lynn so that she could give us her indie author input. View her honest feedback in the above video. (The video was filmed before Draft2Digital released their printing services, so they are not included in the review).We also had each copy delivered to Reedsy HQ so that we could review the quality, look, and feel of each proof. Here's our review of each platform.1. BookBaby is a self-publishing platform that offers lots of support to self-publishing authors, including POD, ebook, book editing services, design, marketing, and distribution services.User friendliness: Easy, little to no learning curve.Pros of BookBaby: If you want a user-friendly, handheld process, BookBaby could be the choice for you.Cons of BookBaby: It’s expensive to distribute your book via BookBaby - and because you are actually accessing their distribution options via Ingram Book Group, you’re charged an extra middleman fee. (More on this later).For a tutorial and extensive review of BookBaby, check out this post! ðŸ“â€"👠¶4.  Blurb#gallery-8 Planning to focus most of your sales efforts on Amazon? Go with KDP Print and opt out of their expanded distribution option to earn the highest royalty.Planning to focus on sales outside of Amazon - and hoping to get stocked in physical bookstores? Go with IngramSpark for direct access to the largest variety of retailers and wholesale networks.Want sales on both Amazon and non-Amazon stores? You got it: go with both IngramSpark and KDP Print! Variety is the spice of life, why not benefit from the royalty potential of both services? If you want to maximize the benefits of both of these printers, ensure that you do it this way: distribute to Amazon via KDP Print  and opt out of their expanded distribution, then use IngramSpark to distribute everywhere else except for Amazon. If you use both to distribute everywhere without opting out, you’ll end up with doubles on each retailer - which you don’t want.Does your book have many visual components that differ from a tradit ional novel format? Blurb’s specialized formatting tools and printers will be your friend. Blurb should be used by authors who are printing illustrated/highly visual books, or when you need to place bulk orders - as they offer good discounts for volume purchases.Is support your #1 concern - above budgetary restrictions and earning the best royalty per sale? BookBaby’s support team is top notch, and they offer self-publishing services that authors who want the most streamlined experience as possible might enjoy. Most of all, don't let the overwhelming options deter you from printing your book on demand - especially since it can really pay dividends!  Whichever POD service you choose, you'll get beautiful hard copies of your book that you can admire for years to come... and that might just lead you to publishing success.Have you used any of the above companies for print on demand books? Tell us about your experiences in the comments below!

Air Pollution Research Proposal Example | Topics and Well Written Essays - 1750 words

Air Pollution - Research Proposal Example This paper informs about the causes of air pollution, the affects of air pollution related to health of people and the environment of the earth and the preventives measures that are taken and that should be taken for the controlling and reduction of the problem of air pollution. Air pollution is affecting the lives of people negatively as it is causing many dangerous diseases and even death because of many health related problems. Depletion of the ozone layer and acid rain are the phenomena that are the result of air pollution. The ozone layer is damaged because of air pollution. To avoid further damage to ozone layer and to safeguard the environment and human health, there is an urgent need to take proper steps in order to control the problem of air pollution. Different countries of the world have taken legislative measures for controlling the problem of air pollution but still, a lot is needed in order to safeguard earth and humanity. The causes of air pollution are mostly human cr eated. There are two kinds of pollutants: secondary and primary. Primary pollutants pollute the air directly and are results of chemical or other kinds of processing such as volcanic eruptions and sulphur dioxide from industrial processing, while secondary pollutants do not directly cause pollution but they develop pollution by means of primary pollutants such as depletion of ozone layer and photochemical smog. Air pollution is a problem that needs attention. It is not a minor problem as it is endangering not only environment of the earth but also human life.

A multinational company maximises its competitive advantage by Essay - 1

A multinational company maximises its competitive advantage by controlling its own supply chain. Discuss - Essay Example Most numbers of the MNCs in the present business environment are likely to strengthen along with build wide network of their supply chain strategies in order to attain superior competitive position (Costinot, Vogel & Wang, 2011). With regard to the field of governance, the supply chain mechanisms that implement by the MNCs are often incorporated with complex systems due to the prevalence of different structure along with power proportion existing between the business partners. The organisations such as McDonald’s, Wal-Mart and Nestle S. A. among others are highly inclined with maintaining strong supply chain governance that enables them to proactively perform range of business operations across the global subsidiaries. In relation to increase the efficiency along with the business operations, organisations are significantly influenced by the aspect of Foreign Direct Investment (FDI). According to the present increasing growth of globalisation, FDI portfolios have major bearing upon the competitive position of the MNCs. FDI has long been identified as an essential aspect for the countries, facilitating them to stabilise their respective economic position. The development of FDI can only be made through the accession of MNCs into respective business markets. The integration of MNCs generally enables the countries to obtain substantial direct investment and also radically develop their commodity along with technical trade facilities (Qin, 2011). In this context, the theories associated with the efficiency of the firms have greater influence regarding the success of an organisation (Kusluvan, 1998).Based on the competitive scenario of the modern business environment, the primary objective of this essay is to demonstrate an in-depth understanding about the conventional theories associated with the major attributes that can be observed to remain in an unconventional SCM process. The essay therefore, tends to critically assess and justify the importance of an e ffective set of SCM process along with its key roles that further lead organisations to accomplish greater competitive advantage. 2. Discussion 2.1 Theories of the Firms With respect to the unconventional changes along with rapid development of SCM strategies made by the global organisations, it is widely accepted that strategies are generally developed in order to attain long-term sustainability in the competitive market. A few of the major theories associated with firms’ long-term sustainability have been briefly demonstrated in the following discussion. Coase Theorem The concerns associated with building interpersonal relationship regarding the individual efficacy creeps through taking into concern the conventional theorem ‘The Problem of Social Cost’, which developed by Ronald H. Coase. In relation to Coase theorem, the issues associated with impossibility in terms of making scientific comparison of interpersonal individual efficacy can be considered as one o f the problems of social cost. In order to effectively deal with the problems of social cost, the Coase theorem and its disciples play an essential role for the modern entrepreneurs to reduce optimum influence of externalities such as air or noise pollution (North, 1992). The Coase theorem of the firms tends to define economic efficiency concerning economic allocation with the

Europe and Turkey Essay Example for Free

Europe and Turkey Essay Discussions about Euro-Turkish relations today would normally hover around Turkey’s application for membership to the European Union which has been pending since the mid 1900s.   Turkey, a predominantly Muslim country situated in southeastern Europe and southwestern Asia, has been an associate member of the European Community (the forerunner of the European Union) since 1964, but is still working for a full membership forty-two years later. (Turkey. The World Fact Book. Para 1) The union, which started as a regional economic grouping in 1951, counted among its six original members the countries of Belgium, France, West Germany, Italy, Luxembourg, and the Netherlands. It opened its doors for new members for the first time in 1973 when it welcomed into its folds Denmark, Ireland, and the United Kingdom. Another country joined in 1981(Greece) and two more countries enlisted in 1986.   The year 1995 accounted for three additional members, and, finally, in 2004, ten more countries were granted full membership to wrap up today’s final roster of twenty-five member-countries. The European Union, in a recruitment process which spanned thirty-one years, accepted a total of nineteen additional members since 1951. (European Union. The World Fact Book.   para.2)   This fairly robust growth in the union membership compels us to ask the obvious questions:   What happened to Turkey’s application for membership which was filed forty-two years ago – nine years before the union first opened its doors for new members?   Bypassed five times in thirty-one years, does Turkey still stand a chance for that elusive membership?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   .   Historical Background.   The conundrum that characterizes the Euro-Turkish relationship has its historical roots in the 1800s.   When the heads of states of the European countries gathered together after the fall of Napoleon in 1814 in what has been known as the â€Å"Congress of Vienna† to literally remake the map of Europe, every country was represented except Turkey.   The reason for this was never explicitly given in any historical account.   However, this discriminatory act prompted Turkey to adopt the view that Europe was becoming a â€Å"Christian Club†, considering the fact that it was the only predominantly Muslim country in the region. There were attempts to brush aside this Turkish claim by referring to numerous incidents of massacre and claims of corruption in the Ottoman (Turkish) Empire – practices which were said to be intolerable for Europeans. (Gerolymatos, para.5)   Looking back at that point in history, however, we are left to wonder whether these reasons were real, fabricated, or even morally adequate to warrant such an exclusionary action on the part of the congress initiators.   In fairness to Turkey, could the rest of Europe claim absolute innocence of such offences during those turbulent years in European history?   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The Congress of Vienna.   A careful reading of the intents of the Congress of Vienna would show us that the Turkish claim might not be as baseless as congress organizers wanted it to appear.   The primary goal of the gathering was to restore political boundaries in Europe which were abolished by the expansionist wars waged by Napoleon.   One of the four principles that guided the Congress of Vienna in that self-appointed task of reestablishing the European political order was the â€Å"encirclement of France†.   At the time, the Congress of Vienna considered the task of adopting adequate measures to guard against future aggressions by France so urgent that it decided that fortresses situated in strategic points surrounding France should be controlled by allied forces for up to a period of five years. It is clear, therefore, that what was commonly at the back of every congress delegates’ minds at that time was what to do to contain France. Yet, it interestingly, the four major players in that meeting were Lord Castlereagh of Great Britain, Tsar Alexander I of Russia, Prince von Metternich of Austria, and Talleyrand of France![1] (Wallbank, Taylor, Carson. 1960)   What a way for a France-wary Europe to include a French representative in concocting anti-French plans!   Was it not ironical, therefore, that while France appeared to be the bad guy of the day, it was Turkey who got excluded from the congress? The Right of Turkey.   Let us look at the map of Europe in 1815[2] and consider the geographical locations of the three European countries who figured prominently in that conference with relevance to their proximity to France, vis a vis Turkey.   Great Britain is nearest, but it is an island separated from the continent by the English Channel, and was, in fact, protected by the most advanced navy during those times.   The Austrian Empire and the Ottoman Empire were almost equidistant from, and were both separated from France, by the Germanic Federation, the Kingdom of Hungary, Switzerland, and the Kingdom of Sardinia.   Tsarist Russia was farthest, because it is situated behind the Empire of Austria. (Wallbank, et al. 1960)   If the fear of further threats from France was what forced these three nations to exert undue influence on the Congress of Vienna to do something about France, then Turkey had as much right as they had to be in that meeting.   Now let us look at the allegations of massacres and corruption involving Turkey which â€Å"were just too much for Europeans to stomach†, and which, apparently, was made an excuse for not inviting Turkey to the conference. (Gerolymatos, para.5)   Again, we have to bear in mind that those were periods of instability and violent struggles for power and survival.   Governments and monarchies were scurrying to consolidate their influence and control over their domains.   As the Jacobins, who were at the helm of the National Convention that governed France in 1793, put it, â€Å"What constitutes the Republic is the complete destruction of everything that is opposed to it.†    And so it was that in France, historians believe that the â€Å"reign of terror†, which reached its peak in 1793, might have accounted for as much as twenty-thousand people executed simply because they were considered royalists, and counted among its victims Queen Marie Antoinette and the great orator Danton, â€Å"because he wished to end the policy of terror†.   It must also be pointed out that during the rule of the monarchy in France (the Bourbon House, represented by Louis XVIII, was restored in France by the Congress of Vienna), the judicial and municipal offices, among others, were for sale. (Wallbank, et al. 1960) So why are they (apparently including the French), being so righteous about these questions of massacres and corruption?   In my research in the subject, although I have found reports of maltreatment by the minority Turks over the Christians in the Balkan Peninsula, I failed to obtain hard historical evidence of â€Å"massacres† during the period in question. However, what I did find were the â€Å"massacre of all Greeks in Constantinople† in 1821 and the â€Å"Turkish massacre of the entire Greek population of the island of Chios in 1822†, both events happening in connection with the Greek uprising of 1821. (Wallbank, et al. 1960) Incidentally, these events happened seven years after the Congress of Vienna and could not have been the ones referred to by the congress delegates.   However, for purposes of discussion, granting that the Turks were as guilty as the French, why condemn the first and exonerate the latter? The Present Situation.   Turkey became a member of the North Atlantic Treaty Organization (NATO) in 1952. (Turkey. The World Fact Book.   para.1)   It appears that joining a military organization composed mostly of European countries several years after the Second World War did not present much of a problem for Turkey.   In my analysis, this was because Turkey was valuable to NATO at the time.   Together with Greece and Iran, it â€Å"formed the northern tier of the Western perimeter against the encroaching Soviet Union.†Ã‚   (Gerolymatos, para.6) It did not matter then that Turkey was not well-equipped militarily. The United States â€Å"lavished their newfound all[y] with billions of dollars worth of weapons systems† (apparently without any objections coming from her European friends), so that Turkey can perform the functions of a perimeter guard satisfactorily. (para.7). And so the truth was laid out for everyone to see:   that in the name of â€Å"military cooperation†, a subsidized Turkey was considered an ally, treated as â€Å"one of the boys†.   Perhaps even a member of the European family of nations?   Anything just to encourage Turkey to help in the defense of Europe against Russian advances. The European Union.   Moving into the field of economics, everything takes on a very different shape and color.   In this area, according to the Europeans, Turkey undeniably failed to qualify.[3]   It’s as simple as that.   The European Union, despite having considered Turkey as an associate member since 1964, did not lift a finger to help her make the grade.   Instead, the union bureaucrats, in claiming a softening of their position and again to brush aside Turkey’s allegations of the existence of a â€Å"Christian Club† in Europe (remember 1814?), agreed to consider Turkey’s application â€Å"provided that Turkey bring into force several pieces of reform legislation†, then stepped back and waited for results. (Turkey and Europe: An Invitation to Dance? Para.2) No more billions (with no strings attached) to bolster her economy to qualify the country for union membership.   Not like with NATO.   Indeed, it was a far cry from the billions of dollars worth of military hardware which turned Turkey into a worthy member of NATO.   Do I detect a double standard here?   Does it mean that it’s all right to pour billions of dollars into Turkey’s arsenal to help in defending Europe, but it could not be acceptable to help it economically so that it could be eligible for European Union membership?   Interestingly, the military strategists who welcomed Turkey with open arms, and the economists who can’t seem to accept her, are both based in Brussels, Belgium. â€Å"Islamization† of Europe.   There are fears among scholars and independent observers alike, that the â€Å"Islamization† of Europe is imminent in the coming years.   Mr. Pipes, the director of the Middle East Forum, cites two contributory factors, namely: â€Å"the hollowing out of Christianity† [in Europe], and â€Å"an anemic birth rate [among Europeans].† (Moslem Europe. Para. 2 3) Mr. Pipes explains this twin phenomenon as the diminishing number of Europeans who remain to be practicing Christians compared to the fewer, but ever committed and devout Islam followers, on the one hand, and the very low incident of births among Europeans (many of whom do not want to have children), against the unhindered reproduction among Moslems who do not practice birth control, on the other hand. (Para. 3) Following up on this argument being advanced by Mr. Pipe, the world will one day see a Europe populated by a Moslem majority and a Christian minority.   The logic in his reasoning is simple.   First, even if the Christian population remains the numerical majority, if the mainstream Christians are no longer interested in practicing Christianity, Islam, although preached by the minority, has an outside chance of becoming the dominant religious persuasion in the region.   Second, given the Europeans’ seeming indifference to procreation and taking note of the Moslems’ predilection for large families, the future demographic characteristic of Europe certainly favors the Moslem community. The situation, though, is not that hopeless if Mr. Pipe is to be believed.   According to him, although a remote possibility considering things as they are now developing in Europe, this trend towards Islamization could still be thwarted.   Three developments working in concert could still revitalize Europe and restore it to the Christian society that it once was:   first, Christian faith must be restored among the majority of Europeans and birthrate should be increased; second, the Moslem countries has to be modernized (effectively reducing unemployment) to cut down Moslem migration to Europe; and, third, migration to Europe should be diversified, with greater efforts directed at attracting more immigrants from the Christian regions such as the Latin American countries.   Mr. Pipe, however, seems to urge Europe to act with urgency because â€Å"the prospects diminish with time.† (Moslem Europe. Para. 7) Islamic terrorism.   There now exists in Europe what is called the Generation Jihad.[4]   Powell (2005) describes it as the â€Å"restive, rootless young Muslims who have spent their lives in Europe but now find themselves alienated from their societies and the policies of their governments.†   Powell believes that this alienation resulted from frustrations among the ranks of young Muslims to have better opportunities in life, as well as their resentment towards official policies which they feel are prejudicial to Muslims. (Generation Jihad. Page.2) To underscore the danger posed by Islamic terrorism in Europe, Powell cited estimates done by the French police which revealed that out of the recorded 1,600 mosques in France as of 2004, around 150 were controlled by extremist elements.    He also referred to a study which showed that 23% of the 1,160 French nationals who recently converted to Islam admitted to being Salafists, or members of a violent extremist sect. (Generation Jihad. Page 2)  Ã‚   He also argued that the occupation of Iraq by the United States and her allies has influenced the Muslims in Europe into believing that these western countries are determined to destroy Islam.   This belief somewhat radicalized the Muslims and convinced them that their only recourse is to fight and defend Islam. (Page 4) Conclusion.   As had been shown earlier in this paper, there undeniably exists a feeling of unexplained awkwardness and even mistrust among Christian European countries towards the predominantly Muslim Turkey since the nineteenth century.   The recent developments associating Muslims with terrorism in Europe are more likely to widen this rift between Turkey and the rest of the continent.   Moreover, the fear of the Islamization of Europe voiced by some observers does absolutely nothing to bridge this gap. Considering the poor economic conditions in Turkey which have already fallen short of the European Union standards, the aforementioned factors might prove fatal to the chances of Turkey for a full membership in the European Union.   Unless drastic economic and political measures are implemented, coupled with a complete turnaround in the European attitude towards Turkey, the wait for the much coveted EU membership might well take another decade or two.   Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   REFERENCES European Union. The World FactBook. Central Intelligence Agency. United States Department of State. Retrieved from: https://www.cia.gov/cia/publications/factbook/geos/ec.html Gerolymatos, A. Turkey and Europe: A Political and Historical Conundrum. Diogenes.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Retrieved from: http://www.omogenia.com/~diogenis/turkeyandeurope.html Pipes, Mr. Moslem Europe. Retrieved from: http://www.falange.us/moslem5a.htm Powell, B. (26 Sept. 2005).Generation Jihad. Time Magazine online.   Retrieved from:   http://www.time.com/time/magazine/article/0,9171,1109334-1,00.html   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Satiroglu, H.T.(03 October 2006). Turkey and Europe: An Invitation to Dance? WorldPoliticsWatch. Retieved from: http://worldpoliticswatch.com/article.aspx?id=229 Turkey. The World FactBook. Central Intelligence Agency. United States Department of   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   State. Retrieved from: https://www.cia.gov/cia/publications/factbook/geos/tu.html Wallbank, T.W., Taylor, A.M., Carson, G.B.Jr. (1960) Civilization. (Vol. Two). Glenview, Illinois. Scott, Foresman and Company. [1] See Wallbank, et al, pages 110-113, for an insightful discussion of the events in the Congress of Vienna. [2] See Wallbank, et al, page 193 for the map of the Ottoman Empire 1815. [3] Refer to the section on Turkey of The World Fact Book for the economic statistics on Turkey. [4] Read Generation Jihad by Bill Powell, pages 1-6, for a detailed discussion of this phenomenon.

National Debt :: Argumentative Economy Economics Papers

National Debt I disagree with the resolution presented. I believe that the time has come for thegovernment to start taking some more drastic actions in order to alleviate the problem of theNational Debt. This resolution might have worked back when the dabt wasn't so massive, but at this point, I think that the only thing that will have any great effect is to start making some cuts. One of the biggest problems in dealing with the debt, by way of the budget, comes in theform of entitlements. Entitlements, the biggest of which beign Social Security, make up a majorportion of the national budget, and are completely left alone when it comes to discussing whereto make budget cuts. But it's very difficult to make cuts in Social Security, due to powerful lobbying groups such as the AARP. Many politicians don't want to anger such groups, becausethey make up a major portion of their constituency. Another problem area is charitable donationsmade by the government. There are many charities which recieve federal funding, and all of them feel that they should be exempt from cuts. But the government needs to take a stand andstart cutting from some fo these groups. One possibility could be taking an equal percentage from each group. So I oppose this resolution and favor other plans of attack, such as the Concord Coalition's "Zero Deficit Plan". The Zero Deficit Plan calls for cuts in entitlements, but not cuts in entitlements to those families who have an economic need for them. According to one of the Coalition's web page (http://www.texas.net/users/andyn/deficit/zdpent.html), "About one-fifth of entitlement benefits are provided according to economic need. These benefits should not be the target of deficit reduction.

Animal Farm Essay

The novel Animal Farm was cleverly written by George Orwell to make fun of the Russian government. Orwell made all of the events in the book relate to an event during the Russian revolution. The rebellion in George Orwell’s Animal Farm represents the Russian revolution during the reign of Joseph Stalin. This novel is an allegory that can be taken as a children’s book or a book with a serious political opinion. George Orwell was born in India in 1903 to the name Eric Arthur Blair. He was a very opinionated man who despised political lying. Orwell strongly believed in a form of government called socialism. He moved to England an attended Eton college. Shortly after, he moved back to India and joined the Indian Imperial Police for five years. After doing a variety of jobs around France he started to write articles until beginning to write his books. In the sources I used the definition of the Russian Revolution is â€Å"Russian Revolution, violent upheaval in Russia in 1917 that overthrew the czars government.† In the novel the rebellion of the animals was a violent upheaval on Manor Farm that overthrew Mr. Jones. Orwell’s point in writing this novel was to show the stupidity and flaws of the Russian government and the stupidity of the events that took place in the time period of the rise of communism. The main events that happen in the novel go word for word to what major events took place during Porter 2 the rise of Joseph Stalin. In the Russian Revolution Joseph Stalin took the words of the beloved Karl Marks and used them to gain power for his own doing. The same thing happened in Animal Farm when Napoleon used the words of Old Major to start his own Revolution. George Orwell’s Animal Farm is a story about rebellion. The farm animals rebel against Mr. Jones, the farm owner, because of neglect. When the animals chase out Mr. and Mrs. Jones, the animals immediately rejoice. The pigs gain control of the farm. They soon forget the real meaning of â€Å"Animalism† and the other animals cannot tell the difference between the humans and the pigs. Orwell’s Animal Farm parallels the characters, events, and socialism of the Russian Revolution. The characters in Animal Farm favor the main personalities of the Russian Revolution. Mr. Jones is a reflection of Czar Nicholas II, who lost control of his reign by rapid industrialization. The rebellion in the novel mirrors the R ussian revolution. The windmill is a symbol for Stalin’s Five-Year plan. Just a windmill was promised to make the animal’s life easier. The Five-Year Plan was supposed to improve Soviet industry to the point that the people’s life would be made easier. Stalin also thought that the Five Year Plan would increase production and allow the soviets to shorten the workweek. And just like the windmill, and Stalin’s plan was an utter failure. After the destruction of the Windmill, the Animals decided to build another one. Just like how Stalin kept churning out new Five-year Plans. Always promising that each new plan would solve all of Russia’s problems. The same as Porter 3  when Napoleon kept on making up plans that would benefit him in the long run. It all started when the hens refused to give their eggs up to the pigs. Napoleon then decided to starve them until they change their minds. Several of the hen’s die, and the rest simply give up. Soon after, Napoleon calls a general meeting. The dogs drag out several pigs. The pigs confess that they were working with Snowball and Mr. Frederick, and a moment later the dogs tear their throats out. After that, the same thing happens with the surviving hens from the rebellion. At the end, there is a pile of corpses by Napoleons feet. What we have here is a nightmare that mirrors to the Great Purge. The Great Purge took place between 1936 and 1938. Working to eliminate every last trace of the people Stalin had executed or sent to Gulag labor camps. Many of those who died, died because they claimed association with Leon Trotsky. Estimates of how many died in the purges ranges from about 500,000 up to 2 million. Stalin and Napoleon were evil men. Orwell was a very clever man. He had a lot of ideas on how government should be run. He also was a very talented writer. Using those skills he crafted the novel our class read Animal Farm. This novel could be read at an elementary level or at a high school level with a huge political perspective. Orwell cleverly used the story of animals taking over a farm to make fun of the communist government. In doing so he included the events as told in my past paragraphs. The Russian Revolution, Stalin’s Five-Year Plan, and The Great Purge. All events secretly mentioned in the form of a children’s fable. Orwell was truly a clever man.

Army Soap Note

The SOAP note is the accepted method of medical record entries for the military. S: (subjective) – What the patient tells you. O: (objective) – Physical findings of the exam. A: (assessment) – Your interpretation of the patients condition. P: (plan) – Includes the following: 1. Medical treatment: includes use of meds, use of bandages, etc. 2. Additional diagnostics: which if any test which still might be needed. X-ray MRI ect.. 3. Special instructions, handouts, use of medications, side effects, etc. 4. Return to clinic: when and under what circumstances to return. Components of the SOAP note. . Medical History – Which gives you an idea of the patients problem before you start the physical exam of the patient. a. Patient data b. chief complaint 1. This is the reason for the patients visit. 2. Use direct quotes from patient. 3. Avoid using medical terms. c. Observations begin as soon as the patient walks through the door. d. Open ended questions will help you to get more complete and accurate information. e. Provider obstacles which are your attitude towards the individual or pre diagnosis of sick call ranger may prevent you from making an accurate judgment. . History of present illness/injury (HPI) f. Duration: when the illness/injury started. g. Type of pain: use the patients words to describe the type of pain. h. Location: have the patient explain, then have them point it out. i. : what makes it better or worse and is it constant or does it vary in intensity. j. Pain in different positions: does the pain vary with the change of the patients position. k. Medications/allergies: note any medications whether over the counter or not. Do the medications relate to the problem?Take note of the patients allergies. l. Supplements: note any supplements the patient is taking along with vitamins so you are aware of the possible interactions with the medication that may be given to the patient. m. Pertinent facts: facts which lead you to your diagnosis. Usually consist of classical signs and/or symptoms. I have found that the best way to get a person’s medical history is to using the SAMPLE and OPQRST. It’s a fast and easy way to recall the information that you need to provide to the PA or NCOIC.S: Symptoms A: Allergies M: Medicine taken P: Past history of similar events L: Last meal E: Events leading up to illness or injury O: Onset – What caused the illness or injury, or what were you doing at the time P: Provocation/Position – what brought symptoms on, where is pain located. Q: Quality – sharp, dull, crushing etc†¦ R: Radiation – does pain travel S: Severity/Symptoms Associated with or on a scale of 1 to 10, what other symptoms occur T: Timing/Triggers – occasional, constant, intermittent, only when I do this.Lastly you need to provide a name(first, last and middle initial) phone number, date of birth, FULL social security number, sex, and rank/grade. All this information is provided in order to file the note into the patients medical records. It can also be used to contact the patient regarding an appointment or information we may further need to assist the patient in his medical needs. All notes must be signed by the individual that screened the patient. There are 2 reason for this one is to insure that nothing is added to the note, this protects both yourself and the patient.It also allows the PA or NCOIC to speak with the individual that screened the patient for additional information regarding the patient or having them correct a deficiency with the note itself before being placed in the patients medical history. Signing under the last portion of the note lets people know that the note has ended however do not mark any open space out, the PA may want to add additional information which he will then stamp verifying that he was the one who in fact added the information. Spc Singleton 68W10

Social Forces, States and World Orders Beyond International Relations Theory by Robert Cox

Social Forces, States and World Orders Beyond International Relations Theory by Robert Cox In his article, Robert Cox (1981) discusses the factors the shape the main peculiarities of international relations. Much attention should be paid to his assumption according to which the world order is shaped by social forces and institutions within countries.Advertising We will write a custom essay sample on â€Å"Social Forces, States and World Orders: Beyond International Relations Theory† by Robert Cox specifically for you for only $16.05 $11/page Learn More In this particular context, the term world order can be depicted as a set of rules and principles that govern the interactions between the main actors of international politics (Cox 1981, p. 152). It seems that this argument is important for understanding the main trends in the global politics. These ideas should be discussed in greater detail. Overall, the scholar notes that the distinctions between the state and civic societies may not be relevant if one speaks about the foreign policy of a country. Traditionally, political scientists regard international relations as the expression of state interests and priorities such as the need to minimize or eliminate external threats (Cox 1981, p. 126). Nevertheless, the author believes that this separation of civic society and the state is not permissible. The writer provides various examples that can illustrate his argument; in particular, he discusses the system of international relations that emerged in the nineteenth century. It is now known as Pax Britannica. To some degree, it was the expression of values which were advocated by the middle class (Cox 1981, p. 141). Apart from that, much attention should be paid to the increasing of role of manufacturing capitalism in the nineteenth century (Cox 1981, p. 141). The author offers a model according to which social forces, forms of state, and existing world order are closely intertwined (Cox, 1981, p. 138). One should keep in mind that the author introduces the idea of transn ational social forces that manifest themselves in various regions of the world. To some degree, this premise can be accepted because social groups in different countries may have similar interests; moreover, they can set the norms governing international relations. It should be noted that this approach can be useful for understanding the way in which social forces and institutions affect international relations. Nevertheless, this approach may not be suitable for explaining the conflicting nature of international politics. For instance, the government can enter into alliances with countries in which different classes or institutions can play the dominant role.Advertising Looking for essay on international relations? Let's see if we can help you! Get your first paper with 15% OFF Learn More Additionally, one should not overlook the role of conflicts within the civic society. These are some of the factors that Robert Cox does not consider. Moreover, his interpr etation minimizes the role that separate policy-maker can play. The decisions of these people can be affected by such factors as prejudice, ambition, or lack of relevant knowledge. Nevertheless, their actions can profoundly affect international relations. This is one of the issues that should be taken into account. On the whole, Robert Cox’s article can give readers useful tools for understanding the development of international relations. The author lays stress on the necessity to analyze the internal factors within the state, because they are often reflected in the foreign policies of a country. In particular, social forces can shape the norms and institutions that govern the interactions between states. In the author’s view, both civic society and state form international policies. However, the scholar does not examine the possibility of conflicts within a civic society. Moreover, his model cannot account for individual decisions taken by policy-makers. These are th e main aspects that can be singled out. Reference Cox, R 1981, ‘Social Forces, States and World Orders: Beyond International Relations Theory’, Millennium Journal of International Studies, vol. 10, no. 2, pp. 126-155.

Auditing - benefits and limitations

Auditing benefits and limitations Chapter-1 INTRODUCTION INTRODUCTION The review of saving money organizations assumes an imperative part in India as it manage the saving money organizations in right way. In review of banks incorporates different sorts of review which are ordinarily completed in saving money organizations, for example, statutory review, income/wage use review, simultaneous review, PC and framework review and so on the above review is principally directed by the banks own staff or outside reviewer. Be that as it may, the tenets and the regulation identifying with the behavior of different sorts of review or assessments vary from a bank to bank expect the statutory review for which the RBI rules is pertinent. In this, I have given more significance on the general bank review framework. In today’s focused world review is all that much vital and in addition obligatory , in light of the fact that speculator contributing choice is rely on upon that specific idea if evaluator has communicating his perspective about specific association is genuine and reasonable then financial specialist can get his thoughts regarding the amount he ought to put resources into specific organizations. ORIGIN AND EVOLUATION OF AUDITING 1) Origin of term : The term review is gotten from the Latin expression â€Å"audire† intend to listen. In right on time days, an evaluator used to leaning to the record read out by the bookkeeper keeping in mind the end goal to check them. 2) Ancient origin : Examining is as old as bookkeeping. It was being used in every single old countrie, for example, Mesopotamia, Egypt, Greece, Rome, U.K., and India. The Vedas,Ramayana, Mahabharata contain references to bookkeeping and inspecting. Arthashasastra by Kautilya gives nitty gritty principles for bookkeeping and evaluating of open accounts. The Mauryas, the Guptas and the Mughals had created and bookkeeping and evaluating framework to control state accounts. In this manner, fundamentally, bookkeeping and examining had their starting point in the requirement for the legislature to control the wage and consumption of the state and the armed force. The first question of reviewing was to distinguish and avoid mistakes and cheats. 3) Compulsory audits of companies: With expanding number of organizations, the organizations’ demonstrations in diverse nations started accommodating mandatory review of records of organizations. Accordingly U.K. review of records of restricted organizations got to be obligatory in 1900. In India, the organizations demonstration, 1913 made review of organization records mandatory. With expansion in size of organizations, the object of review likewise moved to discovering whether the records were â€Å"genuine and reasonable† as opposed to â€Å"genuine and right†. In this manner, the accentuation was not arithmetical precision but rather on reasonable representation of budgetary undertakings. 4) Development of accounting and auditing standard: The global bookkeeping measures advisory group and the bookkeeping guidelines leading body of foundation of contracted bookkeeper of India have created standard bookkeeping and examining practices to direct the bookkeepers and reviewer in their everyday work. 5) Computer technology: The most recent improvement in evaluating relates to the utilization of PCs in bookkeeping and in addition reviewing. Truly, reviewing has make some amazing progress from â€Å"listening to† the records in the antiquated day to utilizing PCs to inspect mechanized records of today. DEFINITION OF AUDITING ‘ Different persons, for example, the proprietors, shareholders, financial specialists, loan bosses, moneylenders, government and so on utilize the last record of business sympathy toward diverse purposes. Every one of these clients should make certain that the last records arranged by the administration are dependable. An inspector is an autonomous master who looks at the records of a business concern and reports whether the last records are dependable or not. Diverse powers have characterized inspecting as takes after. ‘ Mautz characterize the inspecting as â€Å"reviewing is worried with the check of bookkeeping information, with deciding the exactness and dependability of bookkeeping explanation and reports†. ‘ International auditing guidelines characterizes the inspecting as â€Å"evaluating is an autonomous examination of budgetary data of any substance with a perspective to communicating a sentiment consequently†. ‘ BASIC PRINCIPAL OF AUDITING: 1) Integrity, objectivity and independence: The examiner ought to be straightforward and earnest in his review work. He must be reasonable and objective. He ought to additionally be free. 2) Confidentiality: The evaluator ought to keep the data acquired amid review, private. He ought not reveal such data to any outsider. He ought to, keep his eyes and ears open yet his mouth close. 3) Skill and competence: The auditor should have adequate training, experience and competence in Auditing. He should have a professional qualification ( i.e. be a Chartered Accountant) and practical experience. He should be aware of recent developments in the field of auditing such as statement of ICAI, changes in company law, decisions of courts etc. 4) Working papers: The evaluator ought to keep up working papers of vital matters to demonstrate that review was led with due consideration as indicated by the fundamental standards. 5) Planning: The inspector ought to arrange for his review work. He ought to set up a review modified to finish the review productively and in time. 6) Audit evidence: The report of the reviewer ought to be base on confirmation got over the span of review. The proof may be acquired through vouching of exchanges, check of advantages and liabilities, proportion investigation and so forth. 7) Evaluation of accounting system and internal control: The inspector ought to guarantee that the bookkeeping framework is satisfactory. He ought to see that all the exchange have been appropriately recorded. He ought to think about and assess the inner controls. 8) Opinion and report: The examiner ought to touch base at his sentiment on the record in light of the review prove and present his report. The feeling may be inadequate, qualified or unfavorable. The review report ought to obviously express his sentiment. Law ought to require the substance and type of review report. AUDIT COMMITTEE One of the elements of this board of trustees is to give guidance and manages the operations of the aggregate review capacity in the bank. The council additionally needs to audit the inward examination capacity in the bank, with extraordinary accentuation on the framework, its quality and adequacy as far as postliminary. The board needs to survey the arrangement of arrangement and compensation of simultaneous examiners. The review board of trustees is, in this way, joined with the working of the arrangement of simultaneous review. The technique for arrangement of evaluators, their compensation and the nature of their work is to be checked on by the Audit Committee. It is in this connection that periodical meeting by the individuals from the review board of trustees with the simultaneous examiners help the review advisory group to manage the operations of the aggregate review capacity in the bank. ADVANTAGES OF AUDITING 1) Assurance of true and fair accounts: Review gives a certification to the different clients of conclusive records, for example, proprietors, administration, leasers, moneylenders, financial specialists, government’s and so on that the records are genuine and reasonable. 2) True and Fair balance sheet: The client records can make sure that the advantages and liabilities appeared in the examined monetary record demonstrate the worry, as it is i.e. neither more nor less. 3) True and fair profit and loss account: The client can be sure that the inspected benefit and misfortune record demonstrates the genuine measure of benefit or misfortune as it is i.e. neither more nor less. 4) Tally with books: The reviewed last record can be brought to count with the books of records. In this way, the wage assessment officer can begin with the figure of examined books benefit, make modification and register the assessable salary. An outside client need not experience the whole books. 5) As per standard accounting and auditing practices: The examined last records take after the standard bookkeeping and evaluating standards set around expert bodies. Subsequently, inspected records depend on goals standard and not on individual impulses and fancies of a specific bookkeeper or inspector. 6) Detection and prevention of errors and frauds: Examined records can be accepted sensibly free from blunders and fakes. The evaluator with his master learning would take due consideration to see that Errors and cheats are identified so that the records shoe a genuine and reasonable perspective. 7) Advice on system, taxation, finance: The evaluator can likewise prompt the customer about the bookkeeping framework, inside control, interior check, inner review, tax assessment, accounts and so on. LIMITATIONS OF AUDITING 1.An examiner can’t check every last exchange he needs to check just the chose zones and exchange on an example premise. 2.Audit proof is not convincing in nature accordingly affirmation by an indebted person is not definitive confirmation that the sum will be gathered. It is said proof is instead of convincing in nature. 3.An examiner can’t be relied upon to find profoundly laid cheats as a rule includes acts intended to cover them, for example, imitation , chaste inability to record exchanges, false clarification and thus are hard to recognize. 4.Audit can’t guarantee the clients of record about the future gainfulness, prospects or the productivity of the administration. 5.An examiner needs to depend upon master inspector may need to depend on master in related field, for example, legal counselors, architects, esteem’s and so on for evaluating unforeseen liabilities, valuation of settled resources and so forth. INTERNAL CONTROL IN CERTAIN SELECTED AREAS General ‘The staff and officer of a bank ought to lift structure one position to another often and without earlier notice. ‘The work of one individual ought to dependably be checked by someone else in the ordinary course of business. ‘All arithmetical precision of the book ought to be demonstrated autonomously consistently. ‘The mark book of the telegraphic codebook ought to be kept with capable officers, utilized, and seen by approved officers just. ‘The bank ought to take out protection strategies against misfortune and representatives unfaithfulness. ‘Cash ought to be kept in the joint authority of two capable individuals. Bill of collection: ‘All archives going with the bill ought to be gotten and entered in the register by a mindful officer. All the season of dispatch, the officer ought to likewise see that all archive sent alongside the bills. ‘The record of clients or principals ought to be credited when bills have been gathered or an exhortation to that impact got structure the branch or operators to which they were sent for accumulation. ‘It ought to be guaranteed that bills sent by one, branch for accumulation to another branch of the bank, are not in the gathering twice in the amalgamated monetary record of the bank. For this reason, the accepting branch ought to switch the passages, for example, bills toward the end of the getting branch toward the end of the year fir shutting pur Bill purchased: ‘At the season of obtained of bill, an officer ought to check that all the archive of titles are legitimately doled out to the bank. ‘Sufficient edge ought to be kept while obtained or reducing a bill to cover any decrease in the estimation of the security and so on. ‘If the bank is not able to gather a bill on the due date, promptly step ought to be taken to recuperations the sum shape the drawer against the security gave. ‘All sporadic remarkable record ought to be accounted for to the head office. ‘In the instance of obtained exceptional at the end of the year rebate got subsequently ought to consequently ought to be appropriately allocated betw Loan and advances: ‘The bank ought to make propels strictly when fulfilling itself as to the financial soundness of the borrowers and subsequent to getting assent from the correct powers of bank. ‘Sufficient edge ought to be kept against securities taken to cover any decrease in the quality thereof furthermore to agree to legitimate powers of mandates. Such edge ought to be dictated by the correct powers of the bank as a general approach or for specific recor ‘All the securities ought to be gotten and returned by mindful officer. They ought to be kept in the joint authority of two such officer ‘In the instance of good possessing the bank, substance of the bundle ought to be test checked at the season of receipt. ‘Surprise check ought to be made in admiration of hypothecated merchandise not in the ownership of the bank. ‘Market estimation of good ought to be checked by officer of the bank by individual enquiry notwithstanding the receipt to the receipt quality given by the borrowers. ‘All record ought to be kept inside both the drawing force and as far as possible at all times. ‘ The signature on demand draft should be checked by an officer with signature book. ‘ All the best demand draft sold by should be immediately confirmed by the advice to the branches concerned. Inter branch account: ‘The record ought to be balanced just on the premise of utilization with sensibly great credit evaluation. ‘Prompt move ought to be made ideally by focal powers, if any passages are not sensibly time. ‘There ought to be compelling screening of utilization with sensibly great credit appraisal. ‘There ought to be strict control over capacity and issues of card. ‘There ought to be arrangement of brief reporting by the vendor of all settlement acknowledged by them through Visas. ‘Reimbursement to vendors ought to be made strictly when check of the legitimacy of dealer acknowledgment of card. ‘All the repayment ought to be made promptly charged to the clients account. ‘There ought to be a framework to screen and catch up client installment. STAGES IN AUDITING 1) Preliminary work: a) The auditor should acquire knowledge of the regulatory environment in which the bank operates. Thus, the auditor should familiarize himself with the relevant provisions of applicable laws and ascertain the scope of his duties and responsibilities in accordance with such laws. He should be well acquainted with the provisions of the Banking Regulation act, 1956 in the case of audit of a banking company as far as they relate of preparation and presentation of financial statements and their audit. b) The auditor should also acquire knowledge of the economic environment in which the bank operates. Similarly, the auditor needs to acquire good working knowledge of the services offered by the bank. In acquiring such knowledge, the auditor needs to be aware of the many variation in the basic deposit, loan and treasury services that are offered and continue to be developed by banks in response to market conditions. To do so, the auditor needs to understand the nature of services rendered through instruments such as letters of credit, acceptances, forward contracts and other similar instruments. I. Obtaining internal audit reports, inspection reports, inspection reports and concurrent audit reports pertaining to the bank/branch. II. Obtaining the latest report of revenue or income and expenditure audits, where available. III. In the case of branch auditors, obtaining the report given by the outgoing branch manager to the incoming branch in the case of change in incumbent at the branch during the year under audit, to the extent the same is relevant for the audit. c) RBI has introduced and offsite surveillance system for commercial banks on various aspects of operations including solvency, liquidity, asset quality, earnings, performance, insider trading etc., and has indicated that such reports shall be submitted at periodic intervals from the year commencing 1-04-1995. It will be appropriate to be familiar with the reports submitted and to review them to the event that they are relevant for the purpose of audit. d) One set of tests that the auditor at both the branch level and head office level may apply for audit of banks in analytical procedure. 2) Evaluation of internal control system: It might be noticed that exchange in banks are voluminous and dreary, and fall into constrained classes/heads of record. It might, in this manner, be more proper that the assessment of the inward control is made for every class/classification of exchange. On the off chance that the activity of interior control assessment is legitimately done, it help the evaluator to decide the adequacy or generally of the control frameworks and in like manner empower him to reinforce his review methodology, and lay fitting accentuation on the danger inclined ranges. Interior control would incorporate bookkeeping control regulatory controls. a)Accounting controls: Bookkeeping controls spread regions straightforwardly worried with recording of monetary exchanges and upkeep of such registers/records as to guarantee their unwavering quality. Inward bookkeeping controls are additionally visualizing such systems as would decide obligation and fix responsibility as to protecting of the advantages of the bank. It would not be strange of notice that there is a qualification between bookkeeping framework and inside bookkeeping controls. Bookkeeping framework conceives the preparing of the exchange and occasions, their acknowledgment, and fitting recording. Inward controls are strategies, technique and methods so outlined and normally incorporated with frameworks, as would empower aversion and in addition location of blunders, oversights or abnormalities during the time spent execution and recording of exchange/occasions. The inside bookkeeping controls as would guarantee aversion of blunders, exclusions and inconsistencies would incorporate after: I. No exchange can be enrolled/recorded unless it is authorized/affirmed by the assigned power. II. Built-in double control/supervisory systems guarantee that there is an autonomous programmed keep an eye on information/vouchers. III. No single individual has power to start exchange and record through all stages to the general record. Every day exchanges are precisely and instantly recorded, and the control and auxiliary records are kept adjusted through staff autonomous of one another. The reviewer would be all around encouraged to investigate different zones may prompt location of mistakes, oversights and anomalies, entomb false name in the accompanying: I. Missing/loss of security paper, stationery shapes. II. Accumulation of exchanges/equalizations in ostensible heads of records like anticipation, sundries, between branch accounts, or other ostensible head of records especially if there records especially if these records are broadly used to adjust books, in spite of accessibility of data. III. Accumulation of old/vast unexplained/unverified sections in records with Reserve Bank of India and different banks and organizations. IV. Transaction spoke to by minor book conformities not prove/substantiated or upon non-respecting of agreements/responsibilities. V. Origination charges I head office records/between branch accounts. VI. Analytical audit methodology. VII. Serious inconsistencies pointer out in inward review/assessment/exceptional review VIII. Complaints/matters pending in the cautiousness/grievances cell, as respects inconsistencies in records of constituents, and so on. IX. Results of occasional scientific survey, if saw as antagonistic. a) Administrative control: These are extensively worried with the choice making process and setting down of power/designation of forces by the administration. It might be noticed that in the typical course, the head office utilize the zonal/territorial workplaces don’t direct any saving money business. They are for the most part in charge of authoritative and approach choices which are executed at the branch level. 3) Preparation of review system for substantive testing and its execution Having acquainted him the necessities of review, the reviewer ought to set up a review program for substantive testing which ought to sufficiently cover the extent of his work. In surrounding the review program, due weightage ought to be given by the evaluator to territories where, in his perspective, there are shortcomings in the inward controls. The review program for the statutory inspectors would be not the same as that of the branch reviewer. At the branch level, essential keeping money operation are to be secured by the review. Then again, the statutory evaluators at the head office (procurements for tip, official records, and so on.). The extent of the work of the statutory inspectors would likewise include managing different bookkeeping angles and exposure necessities emerging out of the branch returns. 4) Preparation and accommodation of review report The branch reviewer advances his report to the statutory inspectors who need to manage the same in such way, as they considered vital. It is attractive that the branch evaluators’ reports are satisfactorily in unambiguous terms. Beyond what many would consider possible, the money related effect of all capability or unfriendly remarks on the branch records ought to be obviously gotten out the branch review report. It would help the statutory reviewers if a standard example of reporting, say, head savvy, starting with resources, then liabilities and from that point things identified with pay and use, is taken after. In setting up the review report, the evaluator ought to remember the idea of materiality. In this way, things which don’t really influence the perspective introduced by the monetary articulations may be overlooked. Be that as it may, in the judgment of the inspector, a thing however not material, is in opposition to bookkeeping standards or any declarations of the Institute of Chartered Accountants of India or in, for example, would require a survey of the important technique, it would be suitable for him to draw the consideration of the administration to this angle in his long shape review report. BOOKS OF ACCOUNTS OF BANKS A managing an account organization is required to keep up the books of records as per sec.209 of the organizations demonstration. There are, in any case, certain goals in saving money business they are the prerequisites to keep up precise and dependably a la mode account. Banks, in this manner, gadget their bookkeeping framework to suit these prerequisites. The fundamental attributes of a banks arrangement of accounting are as per the following: passages in the individual records are made specifically from vouchers as opposed to being posted from the books of prime section. A.The vouchers went into distinctive individual records every day are condensed on summery sheet; the sums of each are presented on the control accounts in the general record. B. The general record trail equalization is extricated and concurred each day. C. A trial equalization of the nitty gritty individual records is arranged intermittently, normally at regular intervals, and concurred with the general record control accounts. PRINCIPAL BOOKS OF ACCOUNT ‘ General ledger: It contains control records of every single individual record, the benefit and misfortune account and distinctive resources and liabilities accounts. There are sure extra records known as contra records, which is novel element of bank bookkeeping. These contra records are kept up with a perspective to keeping control over exchanges, which have no immediate impact on the banks positions. For e.g. letter of credit opened, bills got for accumulation, certification is given and so forth. ‘ Profit and Loss ledgers; A few banks keep one record for benefit and misfortune in this general record and kept up particular books for the definite records. These are columnar books having separate segments for every income receipt and cost head. Different banks keep separate books for charges and attributes presented are entered in on the benefit and misfortune account in the general record. SUBSIDIARY BOOKS OF ACCOUNTS ‘ Personal ledgers: Separate records are kept up by banks for distinctive sorts of records, i.e. current record, sparing record, and so on. As has been looked after before, these records are posted straightforwardly from vouchers and the whole voucher entered in every record in a day are compressed into Voucher Summary Sheets. ‘ Bill Registers: Subtle elements of diverse sorts of bills are kept in particular registers, which have suitable sections. For e.g. bill acquired, internal bill for accumulation, outward bills for gathering and so forth are entered serially everyday in isolated registers. Sections in these registers are made by reference to the first archives. ‘ Other subsidiary registers: There are diverse registers for different sorts of exchange. Their number, volume and subtle elements, which vary as indicated by the individual needs of every bank. For instance, there will be registers for: A. Demand drafts, telegraphic and mail exchanges issued on branches or organizations. B. Demand drafts, telegraphic and mail exchanges got from branches and organizations. C. Letters of credit. D. Letter of surety. ‘ Departmental diaries: Every division of bank keeps up a diary to take note of the exchange sections went by it. These diaries are memoranda book just, as every one of the passages made there are likewise made in the daybook, through voucher synopsis sheets. The reason for existing is to keep up a record of all exchange passages started by every division. ‘ Other memoranda books: ‘ Besides the book specified above, different divisions of a bank need to say various memoranda books to encourage their work. A percentage of the critical books are depicted beneath: o Receiving clerks money book o Paying clerks money book o Main money book ‘ Outward clearings: A man checks the vouchers and rundown with the clearing checks got books. The voucher are then sent to proper offices, where clients record are instantly credited. Ordinarily no drawings are permitted against clearing checks stored that day however special cases are regularly made by the director on account of set up client. ‘ Inward clearing: Checks got are check with the going with rundown. These are then disseminated to varied division and number of checks given to every office is noted in a notice book. At the point when the checks are passed and presented in on record, there number is autonomously concurred with the notice book. On the off chance that the checks are discovered unpayable, they are come back to clearing house. ‘ Loans and overdrafts departments: a) Registers for shares and different securities hung in the interest of its client b) Summary books of securities give in points of interest of government securities. c) Godown registers kept up by the Godown managers of bank. d) Overdraft approval register e) Drawing force book. f) Delivery request books. g) Storage books. ‘ Deposit department: a) Account opening and shutting registers. b) Fixed stores rate register. c) Due date dairy. d) Specimen mark book. ‘ Establishment department: a) Salary and partnered registers. b) Register of altered resources. c) Stationary registers d) Old record registers ‘ General: a) Signature books of bank officers b) Private telegraphic code and figures ‘ Incomplete records: In a few circumstances, the inspector may find that sure bookkeeping and different records are not up and coming. In such a circumstances, the examiner ought to first determine the degree of unpaid debts in housekeeping and the territories in which bookkeeping and different records are not a la mode. It might likewise be noticed that in Long Form Audit Report (LFAR0), the examiner needs to mention point by point objective fact on such overdue. VERIFICATION OF ASSETS AND LIABILITES Capital and Liabilities: 1) Capital The accompanying particulars must be given in appreciation of offer capital in a critical position sheet ‘ For nationalized banks The capital claimed by focal government as on the date of accounting report including commitment from government, if any, for support in world bank venture ought to be appeared. ‘ For banks incorporated outside India Capital (the sum got by banks by method for start up capital as endorsed by RBI appeared under this head) Measure of store kept with RBI under segment 11(2) of the managing an account regulation act, 1949. ‘ For other banks The inspector ought to check the opening equalization of capital with reference to the evaluated asset report of the earlier year. On the off chance that there has been expansion in capital amid the year, the evaluator ought to look at the pertinent reports supporting the increment. For instance, in the event of a build an approved capital of a managing an account organization, the evaluator ought to analyze the extraordinary determination of shareholders and the reminder of affiliation. 2) Reserves and surplus: The accompanying are required to be unveiled in a critical position sheet under the head ‘Stores and Surplus’. a) Statutory holds. b) Capital holds. c) Share premium. d) Revenue and different stores. e) Balance in benefit and misfortune account. The evaluator ought to confirm the opening equalizations of different stores with reference to the examined asset report of the earlier year. Expansion to or reasonings from stores ought to additionally be confirmed in the typical way, e.g. with reference to board determination. On account of statutory saves and share premium, consistence with lawful necessities ought to additionally be analyzed. 3) Deposits: Stores are required to be grouped in a critical position sheet under the accompanying heads. A. I. Interest Deposits (i) from banks (ii) from others II. Sparing Bank Deposits I. Term Deposits (i) From banks. (ii) From Others. B. I. Stores of Branches in India. II. Deposits of Branches outside India. The reviewer may check sorts of stores in the accompanying way. I. Current account: The inspector ought to check the equalizations in individual records on an examining premise. He ought to likewise look at whether the parities according to backup records count with the related control accounts in the general record. II. Saving bank deposits: The evaluator ought to check the equalizations is individual record on an examining premise. He ought to likewise analyze whether the equalizations according to auxiliary records count mind the related control accounts in the general record. III. Term deposits: Term deposits are deposits repayable after a specified period. They are considered time liabilities of the bank. The auditor should verify the deposits with reference to the relevant registers. The auditor should also examine, on a sampling basis, the registers with the counter-foils of the receipts issued and with the discharged receipts returned to the bank. IV. Deposits designated in foreign currencies: On account of stores assigned in an outside money, for e.g. outside coin non-occupant stores, the inspector ought to look at whether they have been changed over into Indian rupees at the rate told for his sake by the head office. V. Interest accrued but not due: The inspector ought to analyze that hobby collected yet not due on stores is excluded under the kept but rather is appeared under the head ‘different liabilities commercial procurement’ 3) Borrowing: Borrowings of a bank are required to be appeared in monetary record as takes after. I. Borrowing in India. a. Reserves Bank of India. b. Other banks. c. Other establishment and organizations. II. Borrowing from RBI, different banks/budgetary foundation and so forth ought to be checked by the inspectors with reference to affirmation certificated and other supporting record, for example, understandings, correspondence and so on. The examiner ought to likewise analyze whether a reasonable qualification has been made in the middle of â€Å"rediscount† and â€Å"renegotiate† for divulgence of the sum under the above head subsequent to rediscount does not figure under this head. Other current liabilities: The third calendar to the managing an account Regulation act, 1949, requires exposure of the accompanying things under the head ‘different liabilities and procurement’ ‘ Bills payable ‘ Inter office changes. ‘ Interest collected ‘ Other (counting procurements) The evaluator may check the different things under the head different liabilities and procurement in the accompany ‘ Bills payable Charges payable speak to instrument issued by the farm against cash got from clients, which are to be paid to the clients or according to his request. These incorporate Demand Draft, Telegraphic Transfer, and Mail exchange and Mail Transfer, Traveler checks, Pay request, Banker checks, and comparable instrument issued by the bank however not displayed for installment until the asset report date. Inter office adjustment: The adjusted in official conformity account, if in credit, is to be appeared under this head. Other As per the notes and directions for gathering of monetary record and benefit and misfortune record, issued by the Reserve Bank of India, the accompanying things are to be incorporated under this head ‘ Net procurement for money assessment and different expenses like premium duty, less advances installment and duty deducted at source. ‘ Surplus in total in procurement for terrible and dicey obligations procurement account. ‘ standard resources. ‘ Proposed profit/exchange to govt. ASSETS: Cash, bank balanced and money at call and short notice: The third calendar to the Banking Regulation act, 1949, requires taking after divulgence to the be made in the made to be determined sheet in regards to money, parities with Reserve Bank of India., equalization with other bank, and cash at call and short notice. Cash and balance with Reserve Bank of India. I. Cash close by (counting remote coin notes) II. Balance with Reserve Bank of India a) In current record b) In other record Adjusted with banks cash at call and short notice I. In India A) Balanced with banks 1. In current record 2. In different stores account. B) Money at call and short notice 1. With banks 2. With different foundations II Outside in India 1. In current records. 2. In different stores account. 3. Money at call and short notice.Cash Reserved: Deposits by foreign banking company: Area 11(2) of the demonstration requires the managing an account organizations joined outside India to store with RBI certain sum either in trade or out unrestricted securities or mostly in trade and somewhat out such securities. 2) Investment: The reviewer ought to check the speculation scripts physically at the end of business on the date of accounting report. In outstanding situations where physical check of speculation scripts on the accounting report date is unrealistic the inspector ought to complete the physical confirmation on an ought to take into thought any alteration for resulting exchange of procurement, deal and so forth he ought to take specific consideration to see that just bona fide venture are delivered before him. 4) Advances: In completing of review of advances, the evaluator of advances, the reviewer is basically worried with getting proof about after a) Amount incorporated into accounting report in appreciation of advances are exceptional at the date of monetary record. b) Advances speak to sum because of the bank. c) There are no unrecorded advances. d) The inspector ought to audit the operation different advances accounts 4) Fixed assets: In doing a review of altered resources, the evaluator is concerned principally with getting confirmation about their presence and valuation. The branch reviewer ought to find out whether the records in admiration of premises and/or other settled resources are kept up at the branch or halfway. Essentially, he ought to find out the area of archives of title or different reports confirming responsibility for things of altered resources. The inspector ought to check the opening parity of premises with reference to calendar of settled resources, record or altered resource register. N.P.A.GUIDELINES The rule requires the banks to characterize their advances in four general classes as takes after:- 1. Standard resource:- A standard resource is one, which does not reveal any issues, and which does not convey more than typical danger joined to the business such resource is not a non-performing resource 2. Sub-standard resource: It is one, which has been delegated N.P.A. for period not surpassing not over year and a half. 3. Doubtful resource: It is one, which remained has N.P.A for period surpassing year and a half. 4. Loss resource: It is one where the misfortune has been distinguished by the bank or the inner or outer evaluators or the RBI investigation, however the sum has not been composed off entirely or incompletely at the end of the day such resource is viewed as uncollectible and of such little esteem that its consistent as bankable resource is not justified through in spite of the fact that there may be some rescue or recuperation esteem. With the perspective to moving towards worldwide based practices and to guarantee more prominent transference it has been chosen to receive the 90 days late standards for recognizable proof. Of N.P.A. from the year finishing 31st March 2004, agreeing with impact from 31st walk 2004, a non-performing resource should be an advance or advances where, i. Interest and portion of standard stays past due for the time of over 90 days in appreciation of term credit. ii. The record stays out of request for time of over 90 days. In appreciation of overdraft or money credit limit. iii. The bill stays past due for time of over 90 days on account of bills acquired and marked down. iv. Interest and portion of guideline stays late for two harvest season however not surpassing 2.5 years on account of cutting edge allowed for horticulture reason. v. Any add up to be gotten stays past due for a time of over 90 days in of other record. A portion of the Exemptions are their as takes after, i. Project money: On account of bank, money given for modern task or for farming status where ban period is accessible for installment of premium, installment of premium gets to be expected after the ban period is over and not on the date of charge of premium. ii. Agricultural Advances Affected by Natural Calamities: As far as RBI direction where Natural cataclysms in fairs the reimbursement limit of farming borrower the bank can change over fleeting generation credit, into term advance or reschedule the reimbursement and assent them transient advance advances in such cases the term advance and new fleeting may be dealt with as present duty and need not be named N.P.A. iii. Loans and Advances upheld or bolstered by government: Any credits and advances gave by the bank under any plan presented by GOVT. like PMRY. Plan won’t be dealt with as N.P.A. in spite of the fact that the record in past due or exceptional for over 90 days. Provisioning for Loans and Advances: The rules require procurements for diverse classes of advances to be made as takes after:- ‘ Standard Asset: A general procurement of least of 0.25% on aggregate standard resource ought to be made. ‘ Sub-standard Asset: A general procurement of least of 10% on aggregate Standard Asset ought to be made. ‘ Doubtful Asset: Full procurement to the stretch out of unsecured part ought to be made in doing as such the feasible estimation of the security accessible to the bank ought to be resolved on a practical premise moreover 20% to half of the secured segment ought to likewise be given to relying on the period for which the advances has been considered as a suspicious are as per the following Pages: Page 1, Page 2

Write a PESTLE analysis about HMV Essay Example | Topics and Well Written Essays - 500 words

Write a PESTLE analysis about HMV - Essay Example Nonetheless, the 2008 crisis caused this to change in May 2010. In addition, the heavy debt on UK has caused the British government to instil much nationalisation aimed at supporting its economy. The British government has indicated a lot of support for the fight against piracy. The Digital Economic Act 2010 has propagated the pursuance and arrest of persistent offenders with music labels and movie companies tracking illegal downloads from peer to peer networks using IP addresses. Despite the negative impact of the financial crisis, the UK remains the third biggest European economy (Central Intelligence Agency 2011). Its inflation and public debt grew from 3.3% to 2.2% and 68.2% to 76.5% respectively. With a GDP of USD 2.259 trillion in 2010, the unemployment rate also grew from 7.6% in 2009 to 7.9% in 2010. The country ranked 9th in 2010 in terms of purchasing parity which had increased from USD 2.268 trillion to 2.154 trillion to 2.189 trillion from 2008 through 2009 and 2010 respectively. The British government’s Environmental Protection Act 1990 cited by the Parliamentary Office of Science and Technology (2004) prohibits the firm from polluting the environment. The social analysis of the UK ranks it 22nd globally in population having 62,689,362 people as of July 2011, with the median age being 40 (Office for National Statistics 2011). The literacy level stands at 99% with urbanization being at 80% as of 2010. The British are known to be conscious of their benefit in purchases including quality, price, environment and brand. The country has musicians and bands in traditional and contemporary music. Expenditure on research and development in the UK stood at â‚ ¬29.824 billion, which represents 1.84% of its GDP (Office for National Statistics 2011). There have been indications that the digital infrastructure in the country does not suffice in speed and penetration and therefore need to be improved (British Council for Science and Technology, 2010).