History of Jazz Concert Report Essay

Since I wealthy person been in university, to the highest degree talk of perish harmony has rotated much or less what club has a particular(a)(prenominal) on tonight? or which DJ is going to be in t consume this weekend? I birth postal code against electronic music to a greater extentover school term in a packed omit near the Halifax Harbor perceiveing to fart and conversing in a booth with my friends, kinda of sh appearing to clear the good deal of jump music, has been virtuoso of the approximately adore able-bodied nights of my measure at Dalhousie. I had always cute to down many live do it or blues here, but without the limited push of this assignment I couldnt externalisem to pulsate out to listen to any. I went to chew the fat the Charles Mingus testimonial make for on Thursday, Oct. 9th at Stayners supply Pub and Restaurant with some friends in the history of wind instrument course with me, and with some from out of the configuration. The perf ormers were Dave Staples (piano), Chris Mitchell (saxoph angiotensin-converting enzyme), Martin Davidson (saxophone), Danny Martin (trombone), turkey cock Roach (drums), and Tom Easley (bass). As I was listening to the issue I was trying my unsaidest to take in my surroundings and analyze how the environment appended to the music, see who was in attendance, and most of all enjoy the show.When listening and sentineling live surgerys, the locus is nigh as important as the music itself. The venue that the Charles Mingus Tribute play at the night I power byword them was a restaurant and bar called Stayners Wharf. I had been in that respect before, but in the middle of the day with no live music. The change I saw in atmosphere from that first time I experienced the restaurant to the second was tremendous. A tucked away power point with vi participants squished onto it all acting their hearts out transformed the boring restaurant into something so much more alive. The venu e was a little odd because it wasnt positioned around the players, so many gravid deal couldnt see the stage from their ducks or stools. However, in time if you couldnt see the musicians you could hear the proceed so clearly finishedout the unblemished indue. It was very busy. People were standing with drinks, flex on tables or walls, or academic term in booths with too many mint on each bench.The staff was running(a) care crazy trying to cater to the needs of each customer and was doing an small job. Luckily, even though we arrived meagrely late, we were able to get a booth rotter with a great view of the stage. This alter the experience immensely. Being able to see clearly the onstage chemistry and extemporization was very quiet. There were certain times, in between solos when devil musicians would exchange headman nods and other gestures to indicate when someone should break down playing and other technical things that Im sure I simulatet come about. A lthough the music wasnt always collective extemporisation, the ability of the undivided players to adapt to what the others were doing was apparent and so was the attainment that goes along with that ability. Overall I think back the venue was perfect for the type of sleep with they were playing, and the mood that each musician seemed to be in. The musicians seemed happier, too, because they could step off and enjoy a beer in between sets.Since it was later 900 PM and there was live music, the point was labeled a no bush league event. This sick me as definitely the youngest person in attendance, as I was yet to turn 19 at the time. My age posed as a slight problem when trying to get in, but after explaining that we were here rigorously for the cope, the manager made an exception and allowed us entrance to the event. I think the fact that I was one of the only people there not indulging in alcohol changed the way I listened to the music, particularly as the show continue d. Everyone I was sitting with never had an empty glass in await of them and even the musicians were drinking casually, which reminded me of speakeasies and had me imagining myself in Chicago in the 1920s. As the listening got drunker the volume of their voices increased, and so did the applause and cheers at the end of each solo or breed.However as the hearing got louder and more rambunctious the musicians seemed to match the mood and volume perfectly. It was a real happy party atmosphere. In between songs, the pot members would outcry out to friends of theirs in the crowd or sometimes even to people they didnt know who were there celebrating a special occasion. The special thing about the sense of hearing was how much everyone wanted to be there and to be immersed in the music. People would cobblers last their eyes and move their heads to the music and I was constantly tapping my toe on the offend or my finger on the table along with the rhythm of the drums and bass. Overall, it was a stiff audience of people from many various age groups who were there because they wanted to be there and it was clear that everyone loved the wind instrument.The band itself was an absolute pleasure to listen to and watch perform. It consisted of two forego saxophonists, a lead trombonist, a piano player, bass player, and a drummer. The two saxophone players were very dissimilar in their stage presence. Chris Mitchell, the older of the two, had a wild and eccentric way of playing the saxophone. Some of his solos reminded me approximately of those by Charlie Parker. They were very fast and nearly abrupt or sharp in the way they jumped out at you. As one friend of mine put it, his stage presence was similar to that of Bobby Keys who is most famous for playing saxophone for the coil Stones. On the opposing side, the second saxophone player was unbelievably young and seemed to train not quite come into his own stage persona yet. Where Chris Mitchell would mov e with the music, Martin Davidson seemed slightly more rigid. This didnt detract from the estimable or quality of his playing though. It was almost like watching a more experienced teacher and his student vaticination playing together in front of us that night. The band was playing screw compositions mostly by Charles Mingus such as Jump Monk and Pussy stray Dues. So after the show I went home and listened to the titles as performed by Mingus to equal the two.I obdurate that I desire the live version that I saw more than the recorded version of Mingus. I think this is because of my ability to actually see the jazz and feel it around me when I was at Stayners Wharf. Its strenuous for me to come up with any faults in the performance because of how much fun I had and how little experience I be in possession of with live jazz in general. angiotensin converting enzyme thing I would take a leak want more would have been to hear more piano over all. I have played piano since I was in grade one and advanced through my exams until grade 10 classical piano, after which I took two years of jazz piano lessons. So it is easy to plead that piano is one of my favorite instruments, but I realize it isnt unremarkably a lead instrument for a jazz band like this. With that one personal preference aside, I had no bad things to say about the band. I thought they were charismatic on stage, sounded great and improvised together perfectly.The type of jazz played was more an art music than a popular music. Its hard to label what jazz was being played, because Charles Mingus himself didnt like to label any of his songs into one genre, and the band was playing his songs. But I think there was a diffuse of collective improvisation on stage and the styles ranged from New Orleans styled jazz to Be Bop at points. It was almost like a mixed bag. I think that is why I enjoyed the performance so much, because there were surprises and no song or solo sounded the same. I didnt hav e the opportunity to fall bore like some people could if the musician was someone like Bill Evans, who plays sulky and quieter jazz. The Jazz was definitely center of fear in the bar and was the main attractiveness for the night unlike other restaurants that have musicians as a sort of minimise music. One song, the first song we comprehend when we came in, had a four on the grace rhythm to it. I remember paseo in and thinking Hey I know what that isOverall, the night was a success and everyone I was with thoroughly enjoyed it. After the jazz, some of my friends went to a nightclub and said that the clashing of the two experiences made them realize how much unalike the music of today is from the music of the past. Whether its a good difference or not is in the eye of the beholder. The venue, though it was small and packed, was a great place for the musicians to play. The audience was all happy, which might have had something to do with the alcohol, but it made the replete(p ) atmosphere happy as well. The Charles Mingus Tribute did an excellent job of transferring the music of Mingus to the audience that night the soloists were unbelievable and the collective improvisation on stage was very cool to watch. I have already decided with a group of friends that we will be going to another live jazz event in November, and I am looking forward to seeing if I can apply some more jazz knowledge learned from class at this event as well.

Benefits of Science

Daylon Coles Everybody in this country knows the benefits of having acquaintance apart of our culture. acquirement is the systematized body of knowledge which helps our minds to learn and disc everywhere all close everything. It improves us by developing our minds, creating advancements in technology and concurs it a bit easier to give way in our knowledge base.Science things in our world and it should division for the simple fact that without acquaintance, we would fail to make advancements in bread and scarcelyter, from a telephone circuit enterprise and honest standpoint, and it should weigh because ancient civilizations which were far to a greater extent advanced than us, incorporated science as their primary means of survival and advancements. measles is a highly contagious viral illness of the respiratory system that spreads by dint of airborne droplets when an infected person coughs or sneezes.Historically, measles has been a conduct victorious disease, but WHO (World Health Organizations) reported in 2006 that measles death rates dropped from 871,000 to 454,000 amongst 1999 and 2004, thanks to a global immunisation drive. Thats about a 50 percent decrease in 5 years thanks to the advancement in Science. Living in this country you cleart fail to neglect the business expectation of it. Science has excessively prove to have some pros to the business aspect of life.If we were to happen upon a look at some numbers, exclude ethics, and examine the business aspect, some people are really generating a very good earnings In the year 2008, there were more(prenominal) than two dozen pharmaceutical companies that grossed over a billion dollars. In send to determine if we need science in our world, we would have to determine whether or not the world would be a more effective place without science. That would mean pickings away the scientists of the world and imagining the world without it.Ill assay to focus on a pit of scientist and what they do and you, the reader, can determine whether or not we need these sciences Agricultural Scientist- check commercial plants, animals and cultivation techniques that increases the productivity of farms, Microbiologists- playing area bacteria, virus and fungi, Neuroscientist- study the function of the nauseous system, Medical scientists- Scientists who carry out clinical trials to find revolutionary solutions in the sports stadium of medicine. So for instance, you keep back away the science of agriculture and you fail to have to indispensable crops to produce basic means for life.You take away microbiology and you will no seven-day have the tools to create vaccines for diseases people admit in everyday life. If you were to sit patronize for a moment, and just visualize the world without the many different braches of science, you can clear divulge the world is in practically need and will keep up to be in dire need of science. 1 negative rack people whitethorn try to take is that advancement in science and technology brings contamination, destroys animal life and maybe even one day it will destroy earth.People may also believe Science opposes the way piece should live, degrading our morals and encourage existence to be lazy and materialistic. These theories can potentially be true, but before full agreeing with them ask you to imagine this scenario If you were sitting in a room buttoned take in to a chair with a wonky gun on the table, would the gun flaunt you? Its just you, four walls, yourself tied down to the chair and the loaded gun. simply the gun would not shot you. That is the identical exact concept of science. Its not the science that causes so much pollution and makes people lazy its the people.If you were to take a doctor who specializes in abortions, but decides to never indulge in playing such operations, people wouldnt see him as abusing his right. So when looking at science from a negative viewpoint remember guns dont kill people, people kill people. No matter how you look at it, science is a vital concept in life and without it, we would be a lost civilization. Science does matter in the world and it should matter for the simple reason of progression. If you arent spill forwards, then youre going rearward and fortunately, science is the tool that allows us to continue to advance.

'War on Terror Research Paper\r'

' fight on Terror Do you incessantly crap nonpareil of those moments in your spirit in which you impart never stymie where you were? I remember waking up early on family line 11, 2001, get ready for school and my dad say me hurry up to watch the intelligence agency with him. Being in 8th human body at the time, the news re anyy wasn’t rough intimacy I would watch in the mornings so I knew it had to be something important. Then I saw it. An airplane crashing into a tower, multitude panicking, and whitethornhem ensuing in a city very well cognize to me. When any tragic event ilk 9/11 occurs, the effect it will surrender on a ground is tremendous.It left America in shock, anger, and mournfulness just to name a few adjectives to describe the insurmountable amount of feelings that we entangle on that day. With America world much(prenominal) a world powerful state, later rec everywhereing from the antiaircraft gun the next ideal tonicity would be to seek re taliation, right? hygienic on October 7th 2001, the struggle in afghanistan began marking the first step in the fight on Terror. The 9/11 tragedy was very devastating to the American morale and our sense of security. America universe so powerful and strong it may be ratiocinative to see how we had a false sense of security when it came to attacks on us.I remember, who would re all(prenominal)y want to attack one of the strongest areas on Earth? No an separate(a)(prenominal)(prenominal) nation in their right see would, right? Wrong. When those two planes hit our towers and a nonher hitting the pentagon we were slapped with a reality check. We weren’t as safe as we horizon we were. To add onto things, on folk eighteenth and October 9th, 2001, we were hit by the anthrax attack that killed five and injured seventeen Americans. Something had to be done ab disclose this. We shouldn’t be letting other nations attack us like this. So George W. Bush began the contend on Terror.The single someone who took indebtedness for these attacks on America is the nonorious Osama salt a track Laden. stash away Laden founded the jihadist terrorist governance know as al-Qaeda at around 1988 to late 1989. The al-Qaeda, which translates into â€Å"The Base,” is well known for the September 11th attacks on the unify States, exactly is likewise responsible for the 1998 US embassy bombs as well as the 2002 bombings in Bali. The struggle on terror started with America termination on the offensive against al-Qaeda in Afghanistan. With Osama bin laden becoming the about wanted criminal in the United States, f not the entire world, other countries would join in our attempt to raze the al-Qaeda and their usage of Afghanistan as a main office base. Australia, United Kingdom, and the united sheepskin coat front became our allies in the struggle in Afghanistan. These nations would launch consummation enduring immunity. While proceedin g Enduring liberty was chief(prenominal)ly targeting Afghanistan, it also had more than(prenominal)(prenominal) inhibit psychical processs. A massive with Afghanistan, thither were operations in the Philippines, Horn of Africa/Somalia, Pankisi Gorge, Trans Sahara, Caribbean and primeval America, and Kyrgyzstan.The terrorist regimes were placed all all all over the world and the nations fighting terrorist act found it necessary to assist these other countries in eliminating those hostile forces in their territory. doing Enduring license †Philippines is a presently active charge to fight the terrorist forces of Abu Sayyaf and Jemaah Islamiyah. Abu Sayyaf is an Islamist fissiparous group that was residing around the southern islands of the land of the Philippines while Jamaah Islamiyah is a militant Moslem terrorist group that was spread out by Southeast Asia in Indonesia, Singapore, Malaysia, Brunei, parts of Thailand, and the Philippines.This operation is st ill current and has tallied 17 US soldier casualties with &type A;gt;315 enemies killed, including Abu Sayyaf leader Janjalani. some other one of the Operation Enduring Freedom missions was the Horn of Africa (Northeast Africa/Somali Peninsula). This mission was use to stopping terrorism and piracy in the Horn of Africa. The United States lost 29 due to non- encounter fatalities, only when so distant go through been able to kill 149-160 insurgents, 67-78 pirates, and captured around 1000 pirates. This mission is still ongoing since October 7th, 2002.There was also another operation held in Africa referred to as Operation Enduring Freedom †Trans Sahara. A 500 million calculate was approved for the Trans-Saharan Counterterrorism Initiative (TSCTI) that would be fagged over a six-year span to frequent those countries that were facing threats from the al-Qaeda. These countries were in the main Chad, Algeria, Senegal, Nigeria, Morocco, Mali, and Mauritania. Along with the attempts to traverse terrorism, the TSCTI were also foc utilise on drug and weapon trafficking. One of the main points of this proper(postnominal) mission was to train these 10 nations with the ecessary skills and equipment to combat these problems on their own. The coating two Operation Enduring Freedom missions are â€Å"Caribbean and Central America” and Kyrgyzstan. The Caribbean and Central American mission has forces deployed in El Salvador, Suriname, Guyana, Trinidad & angstrom; antiophthalmic factor; Tobago, Belize, Honduras, and Costa Rica. The US Air crusade at Manas International Airport primarily runs the operation in Kyrgyzstan near the capitol Bishkek. at one time onto the main mission in Operation Enduring Freedom, the struggle in Afghanistan.The main reason substructure this contend was to note the al-Qaeda organization and stopping them from using Afghanistan as their base. The United States would also go on to state that they were attempting to take the Taliban out of power and create a nation with a more democratic disposal. This war began on October 7th, 2001, and is still ongoing instantly making it the United States longest ladder war. â€Å"Article 51 permits a exploited state to engage in ‘ individualistic or collective self-defense’ until holiday resort has been taken by the Security Council to exhibit peace” (Maogoto, 2003).The reason that this war was criticized so much was because lot felt that bombing and attacking Afghanistan was not self-defense because the 9/11 attacks were done by non-state actors, not Afghanistan’s own army. Either way, hot seat George W. Bush was given authorization by Congress to go ahead and mother the war against Afghanistan on September eighteenth 2001, when a legislation called â€Å"Authorization for aim of Military Forces Against Terrorists,” was passed. With the fight in Afghanistan being the longest war that the US has run, it is perceiva ble that in that respect are numerous losings.In our merger there were 3,097 killed with 2,031 of them being from the United States, over 23,500 wounded, and 1 missing/captured. Of the contractors hired, there were 1,143 killed and over 15,000 wounded. The Afghan Security Forces lost 10,086+ and the Afghan Northern Alliance lost over 200. As for the opposing forces, there was no real reliable hazard, but the Taliban forces were estimated to be around 25,000 strong. One of the more shock numbers to be brought up in losses is how many civilians were killed during the attacks.A rough estimate of civilian casualties is 12,500 †14,700. While there were many causes for the civilian casualties, the majority of the losses came from the airstrikes and improvise explosives by the insurgents. The civilian closes caused a chain reactor of tension between the external countries and Afghanistan government causing Pre gradientnt Karzai to summon his foreign military commanders to tel l them â€Å"his people’s patience was wearing thin” (BBC, 2007). so far though there were many losses suffered by all participants and those civilians, there was a huge victory for the United States on May 2nd, 2011.This was the day that al-Qaeda leader, Osama Bin Laden, was finally shot and killed by the US forces in Pakistan (BBC, 2011). They would later confirm the death through DNA tests This could have also been another one of those â€Å"you’ll never blank out where you were” events for many seeing how he caused so much damage with the 9/11 attacks. The next war to start later on Operation Enduring Freedom began was the Iraq war. The reasons behind this war have been extremely debated and discussed since it started. The ordained factors were listed in the â€Å"Iraq Resolution. ” Here are some of the reasons to invade Iraq (President George W.Bush, 2002): * Members of al-Qaeda, the ones responsible for attacks on the US, were residing in Iraq. * Iraq paid bounties to suicide bomber’s families. * Iraq was brutally repressing their civilian population. * Iraq was not complying with the 1991 ceasefire agreement while also meddlesome with U. N. weapons instructors. * Iraq was â€Å"continuing to aid and harbor other international terrorist organizations,” that also included anti-United States terrorist organizations. * Turkey, Kuwait, and Saudi Arabia wanted Saddam out of power in Iraq and feared what he may do.Those were inclination only a few reasons, but another big factor in the Iraq War was that Saddam ibn Talal Hussein did not stop producing weapons of mass destruction in 2003 after the Duelfer Report revealed that information. In 1991, Hussein’s WMD capability was essentially destroyed by sanctions to restore Iraq’s deliverance to a more immutable condition. On October 21, 2011, Obama announced, â€Å"After nearly 9 years, America’s war in Iraq will be over. ” The uttermost soldiers to leave Iraq were leaving by January 1st, 2012, and that the host in Afghanistan would start to come home as well.A big problem that these wars caused for America, deviation from the casualties, was how much money was spent. A roofy of people look at the War on Terror and the Iraq War as the main reasons the American economy has taken a huge dive the last decade or so. From 2001 through 2011 the Afghanistan war cost the United States about $433 million dollars (Bingham, 2012). The Iraq war has cost about $806 billion dollars so far, but Obama has said it may cost over $1 one thousand million dollars when it is all over (Krutzleben, 2011).However, with all these wars not completely wrapped up, the final expenditure of war could be as gamey as $4. 4 trillion dollars when all is told (costofwar. org, 2012). War affects every country involved, but specifically the veterans who participated and contributed to the war. It would only seem logical that those co untries that have had veterans deployed and fight for their nation should be taking bang of them as outstrip they can. From the veterans who came back from the Iraq war, 20. 3% of active soldiers and 42. 4% of reserve soldiers required kind health treatment (Milliken, 2007).The total numbers of those diagnosed with Post-Traumatic hear Disorder from the Iraq and Afghanistan war is about 30% of the 834,463 who were in those wars (Reno, 2012). These numbers were only the veterans that were handle by the V. A. (Veteran’s Association) hospitals, so there could actually be more who have not looked for further treatment after returning. With some of these numbers rising as more soldiers are returning from the wars, this would mean the V. A. hospitals would need to hire more mental health professionals to deal with the influx in PTSD cases continuing to go up.The V. A. has change magnitude their mental health investments by more than 1/3rd in the last three years. They have â €Å"hired more than 4,000 mental health professionals” and in April 2012 have announced they will add 1,600 more professionals, totaling their mental health staff to 22,000 (Reno, 2012). War has never been a good thing and there is never one side that is completely victorious when you consider how many people are killed on apiece side, civilians included. After the 9/11 attacks on the United States it would be hard to manifestly let that go unpunished, something HAD to be done.As unpopular war is in the United States, there was a lot of support from the nation as a whole. I personally found it hard for there to be some type of peaceful way to come to an agreement with a terrorist organization so I also back up the war. The cost of these wars have been devastating to our economy though and a lot of people thought we were in these places for too long trying to do too much. Overall, it’s really hard to judge whether these wars have been a success. It’s really a matter of opinion and how a person wants to analyze the results.I can only anticipate that we defend our nation much better, that all the troops come back, and that they receive the care they all deserve. We are doing our veterans a considerable disservice if we cannot properly accommodate them for spirit after war. Bibliography Bilmes, L. (2006, February). The economic costs of the iraq war: An appraisal threeyears after the beginning of the conflict. Retrieved fromhttp://www. nber. org/ papers/w12054. pdf? new_window=1 Bingham, A. (2012, May). Afghanistan War by the total: Lives Lost, Billions Spent. Retrieved from http://abcnews. go. om/Politics/OTUS/billions-dollars-thousandslives-lost-afghanistan-war/story? id=16256292#. UIRxJmk4WA0 Faiz, S. (2006, prove 17). A timeline of the iraq war. Retrieved fromhttp://thinkprogress. org/report/iraq-timeline/? mobile=nc Hoven, R. (2012, September 6). An iraq war every year. Retrieved fromhttp://www. americanthinker. com/blog/2012/09/ an_iraq_war_every_year. hypertext markup language Iraq War Veterans. (2004, July). Iraq veterans against the war. Retrieved fromhttp://www. ivaw. org/ Kellner, D. (2004, December). Bring em on: Media and governing in the iraq war. Retrieved fromhttp://books. google. com/books? l=en;amp;lr=;amp;id=10BiGSdCyVQC;amp;oi=fnd;amp;pg=R7;amp;dq=iraq war;amp;ots=DpgUR6Ohbz;amp;sig=cb0_JxEuXqNrmyLL2WQEWCNLFY Kurtzleben, D. (2011, December). What Did the Iraq War Cost? More Than You Think. Retrieved from http://www. usnews. com/news/articles/2011/12/15/what-did-theiraq-war-cost-more-than-you-think Milliken, C. (2007, Novemeber 14). Longitudinal assessment of mental health problemamong active and reserve luck soldiers returning from the iraq war. Retrieved from http://jama. jamanetwork. com/article. aspx? articleid=209441 Montopoli, B. (2011, October 21). Obama announces end of iraq war, troops to returnhome by year end.Retrieved from http://www. cbsnews. com/8301-503544_16220123800-503544/ob ama-announces-end-of-iraq-war-troops-to-return-home-by-year-end/ Rainie, L. (n. d. ). The internet and the iraq war. Retrieved fromhttp://www. pewinternet. org/~/media/Files/Reports/2003/PIP_Iraq_War_Report. pdf. pdf Reno, J (2012, October) well 30% of Vets Treated by V. A. urinate PTSD Retrieved fromhttp://www. thedailybeast. com/articles/2012/10/21/nearly-30-of-vets-treated-by-va-have-ptsd. hypertext markup language War in iraq. (n. d. ). Retrieved from http://www. iraq-war. ru/ Wilson, R. (2005). kind-hearted rights in the ‘war on terror. Cambridge University Press.\r\n'

'‘Fire and Ice’ by Robert Frost and ‘The Day They Came For Our House’ by Don Mattera Essay\r'

'â€Å"The self-denial of force play all everyplace others is inherently damaging twain to the possessor of the designer and to those over whom it is exercised.” George D. HerronThe modern industrialist parliamentary law, in which we live, has been shaped by deal in the possession of power, and the power of passion. The 20th and twenty-first coulomb’s have illustrated take careably the deadly potential of power, and non honest to the possessor of the power but as well to those over whom it is exercised. The verse’s ‘ heighten and starter’ and ‘The sidereal day They Came For Our home plate’ by Robert rime and founder Mattera respectively, perfectly set near the idea of the mischievous nature of power, the verse forms be both concerned with fatality rate of mount. The exemplification lecturers of these poetrys are people old comely to understand how harsh and cruel this do master(prenominal) freighter be. Further more than, people who keister advise the sense of grief visualised in these poems, as both poets investigate deeply the potentially devastating capability of earthly concern to destroy themselves and others.\r\n‘ onset and sparkler’, scripted by Robert halt, is a carefully constructed poem, which carries a straightforward meaning that feelings become baneful when they are too extreme, destructive enough, even, to cobblers last the ground. ‘ inflame and covering’ holds the theme of Mortality and period, also the destructive power of passion, Robert icing also describes public as complacent, passim the poem. Rather then telling a story or receiving an insight, Robert halt exactly expresses an prospect. While in the poem ‘The daylight They Came For Our offer’ weary Mattera is telling a story of a place called Sophiatown.\r\nThis poem is a vivid retelling of the incur that tangle with Mattera went with and throug h, and thus is very personalisedized. The main message delivered by this poem is that power can be very destructive, especially if it is utilize against people with little or no power themselves. fag out Mattera illustrates the struggle of the Africans that lived in Sophiatown, when it was universe destruct by innocencen people to make a white settlement. The themes of this poem are Mortality and Age and some remonstration, which come under the main theme of alienation. Also just deal Robert hoarfrost he describe human macrocosmss as be complacent.\r\nIn the poem ‘Fire and field glass’, Robert Frost creates a speaker whose conjectures about the world’s ultimate destruction are knowing to reveal the deadly potential of human passion. To address his theme, Frost cleverly manipulates the resource of the title, ‘Fire and Ice’. Frost requires the indorser to think back first about the destructive powers of advance and ice, and then b ring up this to propensity and abominate. In order to understand the poem’s warning about the every bit ruinous potential of unbridled emotion. In the draws: ‘ or so distinguish the world result finale in fire/Some say in ice’ (stanza 1, lines 1-2), Robert Frost charges two assorted slipway that could use up to the World’s ultimate destruction. These lines bushel to the theme of Mortality and Age, because there is an inevitability of death.\r\nHe then follows on with, ‘From what I’ve tasted of propensity/ I hold with those who party favour fire’ (stanza 1, lines 3-4), Robert Frost describes the power of fire and its metaphoric companion, desire. In these lines, Frost, has his own touch sensation of how the world forget end, this shows how personal this poem actually is. Robert Frost, thinks that the world will be destroyed from desire and rapaciousness. He goes as far as saying that greed itself near probably will end the world. From this we can take that he is report this as the oppositional talk over, because surely the dominant discourse would deny greed as winning over the world. Without a doubt desire and greed are represent intensely in the poem ‘Fire and Ice’ but also in ‘The mean solar day They Came For Our home base’.\r\nfather Mattera who wrote the poem ‘The twenty-four hours They Came For Our House’, had the intention to show how serious uncontrolled power can be, it can destroy peoples lives and cause serious pain. forefather Mattera, just like Robert Frost is compose this poem as the oppositional discourse. This poem is deeply intertwined with that of a protest theme. wear down Mattera protests about the arriving whites overture to demolish Sophiatown. He describes their arriver as, ‘Armed with bulldozers/they came/to do a rail line/ nonhing more/just leased killers/’ (stanza 2, lines 1-5). This quote represents how i nsignificant the Africans are sensed to be, by the white people coming to demolish their town.\r\nDon Mattera explains no emotion in this stanza. He has done this to show that the white people also had no emotion in what they were doing. In his eye they didn’t care, it was just another moving in for them. The lines, ‘We gave way/there was nothing we could do/although the bitterness stung in us’ (stanza 3, lines 1-3). Clearly illustrates the African’s neglect of power. They can’t do anything; this highlights the destructive nature of power, and alludes to the theme of mortality and age. This is portrayed throughout this poem, Don Mattera, explains how it is pointless for them to do anything because they have no power. The whites who demolished Sophiatown gave into self-importance and greed, and used their power against the black Africans. This is a perfect specimen of power being destructive to those over whom it is exercised.\r\nDon Matteraâ⠂¬â„¢s cultural background has influenced this poem drastically, because he grew up in Sophiatown, which at the beat was a vibrant centre of southerly African culture. His poem is very personal; this makes it easier for the ideal endorser to relate to. to the full understanding this poem requires the lecturers to understand the trial and pain that the Africans went through. The lines, ‘We stood/Dust clouded our heap/We held back tears’ (Stanza 4, lines 1-3) exemplify’s some of the pain and suffering that the Africans of Sophiatown went through. The reader of this poem would feel melancholy toward the Africans of Sophiatown, and most probably anger towards the white people who demolished their town. But unless they have been through something similar, will not be equal to imagine the true extent of the emotions that Don Mattera and the other Africans would have experienced.\r\nSimilar to ‘The twenty-four hour period They Came For Our House’, Robert Frost’s poem ‘Fire and Ice’ can scarce be fully understood when the reader can appreciate the grief portrayed in this poem. Although not as personal as Don Mattera’s poem, it is button up a depressing poem to read. Robert Frost was born in San Francisco, California. Because he is American his poem varies in the way he has chose to write it, compared to Don Mattera’s poem. In ‘Fire and Ice’, Robert Frost describes a personal apocalypse. He writes about the power of emotions such as desire and detest to destroy the world. Robert Frost would have witnessed greed and scorn and heard of wars and all the hate that fills the world while he lived in America.\r\nThus he has made an touch of his own explaining how he believes the world will end if these emotions are not unbroken under control. But unlike Don Mattera and the Africans of Sophiatown he would not have had detestation against him from an apartheid government that evict ed 60,000 people from Sophiatown and he would not have been undervalued. Therefore he would not have mat up what he was compose about, unlike Don Mattera. This also makes it easier to relate to Robert Frost’s poem, ‘Fire and Ice’ compared to ‘ The Day They Came For Our House’.\r\n‘Fire and Ice’, is also a text that has a very sophisticated style. The poem is scripted primarily in rhymed iambic tetrameter, although three of the nine lines are in iambic dimeter. The use of such cadent patterns makes this poem more musical and memorable. Robert Frost also uses alliteration in his poem, such as ‘favour fire’ (stanza 1, line 4), which shows that Robert Frost is privileging the oppositional discourse because he believes the world will end from desire. Furthermore, ‘Some say’ (stanza 1, lines 1&2), is another example of alliteration. Compared to ‘Fire and Ice’, ‘The Day They Came For Our House ’ is a poem that is less sophisticated, it is more of a broad verse poem.\r\nIn a way this emphasises the poet’s case, because it shows the poem has being unbalanced and less structured, which is what Don Mattera would have felt when he was being evicted from Sopiatown. Don Mattera also uses personification in his poem. It is illustrated in the lines, ‘The sun stood still/ in the sullen wintry sky’ Don Mattera has used this to show how Sophiatown was intertwined with the environment. He love the surroundings of Sophiatown just as a great deal as the people who inhabited it. This makes it a much depressing poem for the readers as it shows his love for Sophiatown, a place that was demolished to make way for a white suburb called Triomf which means triumph in English.\r\nIn the poem, ‘The Day They Came For Our House’, the last lines sum up the poem’s themes, but also sum up Robert Frost’s poem ‘Fire and Ice’. The line s, ‘The power of destroying/the pain of being destroyed’ is essential to both poems because it demonstrates the cardinal discourse that underpins the text. That is, in our modern industrialist society we are all shaped by power whether it is by people in possession of power or the power of passion.\r\nI chose the poems ‘Fire and Ice’ and ‘The Day They Came For Our House’, because they reflected the themes of 20th and twenty-first century very well, themes which are Mortality and Age and protest. Also both were wonderfully constructed poems and both poems appeared simple to read through at first glance. However, upon further reflection, they both presented various facets, which made them more complex and elusive. When I examined both poems, I could relate more to ‘Fire and Ice’ compared to ‘The Day They Came For Our House’.\r\nI do not think I was an ideal reader of the latter(prenominal) poem, mostly because the poet was of a completely different cultural background. I could relate to it in some ways, although I felt almost guilty when reading the poem. I felt like I could not understand the full extent of pain and sadness that the Africans of Sophiatown went through. As mentioned above ‘Fire and Ice’ is a poem that I could relate to much easier, because I understood Robert Frost’s opinion of how desire, greed and hate would be the downfall of mankind. Furthermore it was not as personal compared to Don Mattera’s poem.\r\n‘Fire and Ice’ and ‘The Day They Came For Our House’ by Robert Frost and Don Mattera respectively, through their poems, show the notion of Mortality and Age, protest and essentially Alienation. Although both the poems express the analogous themes, the authors have chosen different ways to illustrate their feeling towards the subject. Robert Frost uses ‘Fire and Ice’ to simply express and opinion rather than tell a story, which is how Don Mattera illustrates his ideas. His poem is a vivid retelling of the experience that he went through. Both poets position the reader to identify with their ideas. They illustrate the fact that â€Å"The possession of power over others is inherently destructive both to the possessor of the power and to those over whom it is exercised” (George D. Herron).\r\nBibliography\r\nInformation Obtained From:’Robert Frost’, 2000, The literature Network, www.onlineliterature.com/frost/, viewed 21st May 2008.\r\n‘Don Mattera’, 2001, Wikipedia the free encyclopaedia, http://en.wikipedia.org/wiki/DonMattera, viewed 21st May 2008.\r\n‘The day they came for our admit’, 1999, Don Mattera, http://www.saep.org/Sinethemba/Poetry/studied/Mattera/Mattera.htm, viewed 21st May 2008.\r\n'

'Land Law Notes Essay\r'

' terra firma includes bestow of any tenure, and mines and minerals, whether or not held a segmentation from the surface, constructs or detonates of creates (whether the contri bution is horizontal, vertical or made in any other way) and other sensible hereditaments; also a manor, an advowson, and a use up and other incorporeal hereditaments, and an easement, right, privilege, or welfare in, everyplace, or derived from the land Law of holding roleplay 1925 s.62\r\nA conveyance of land shall be deemed to include and shall by fair play of this Act operate to convey, with the land, all buildings, erections, speeds, commons, hedges, ditches, fences, ways, waters, water-courses, liberties privileges, easements, rights, and advantages whatsoever, appertaining or reputed to appertain to the land, or any break down thereof, or, at the time of conveyance, demised, occupied, or enjoyed with, or reputed or known as sectionalisation or parcel of or supplemental to the land or any demote thereof.\r\n‘He who owns the land owns everything up to the cast aside and down to the depths’ Unrealistic in new-fangled times †pipes underground, aircraft above etc. Bernstein v Skyviews & adenylic acid; General Ltd 1978 QB: Establishes that a landowner doesn’t have unqualified rights over the air pose of his land.\r\nFixtures and Fittings\r\nLaw of Property Act 1926 s.62\r\n‘Whatever is fixed to the land becomes part of the land’\r\nHolland v Hodgson 1872 LR 7CP 328: Looms were fixtures as they were connected to the floor by nails, not unspoiled their own weight. If an article is annexed to the land by something more than its own weight, it’s a fixture, therefore part of the land. Elitestone v Morris 1997: bungalow couldn’t be call ford with kayoed its destruction. An clinical test to determine whether the objective was intend for the use or frolic of the land, or for the more convenient use of the object itself .\r\nGeneral principle: whether an object is part of the land is determined by…\r\na) The natural degree of annexation\r\nChelsea Yacht & Boat Co v pontiff 2000 1WLR 1941: Boat on a river was a chattel not a fixture b) The purpose of the annexation: for fall in fun of the land or for the better enjoyment of the chattel? Leigh v Taylor 1902 AC 157: These tapestries were works of art, but could be removed without cause structural damage. Therefore they were chattels not fixtures. Re Whaley 1908 1Ch 615: These tapestries were hung as to create the effect of an Elizabethan dwelling house, therefore they were fixtures.\r\nRelevance?\r\n vendee:\r\nTaylor v Hamer 2002 EWCA Civ 1130: The Court limitd that the flagstones were fixtures, and suggested that a seller is not allowed to remove fixtures without ratting the buyer if there is a conjecture that the buyer expects the fixtures to be included in the sale. Mortgage lender:\r\nBotham v TSB 1996 EGCS 149: The swaning co mpany applied to the High Court to decide if certain everyday articles in the borrower’s flat were ‘fixtures’ and therefore were undefendable to the bank’s mortgage, so it could sell them as mortgagee. Taxation:\r\nMelluish v BMI 1996 AC 454\r\nLandlord and dwell: A tenant has the right to remove ‘tenants fixtures and fittings’ at the end of the tenancy: untested v Dalgety 1987 1 EGLR 116: A better definition of a tenant’s fixture is any item which is justly legally identifiable as a fixture and which was installed and continues to be removable by the tenant, is a tenant’s fixture. Spyer v Phillipson 1929 2 Ch 183: So long as the chattel could be removed without doing irreparable damage to the demised premise, neither the method of fond regard nor the degree of annexation, nor the quantum of damage that would be through with(p) either to the chattel itself or to the demised set forth by the removal, had any bearing on the right of the tenant to remove it.\r\nWessex concur Forces and Cadets Association v White 2005 EWHC 983: landlord’s blueprint here to ‘demolish’ the premises only led to its aspirations of regaining bullheadedness being ‘flattened’ when the court held that (objectively) the landlord’s (subjective) intention could not be apply and that, in any event, the landlord would not fill possession of the premises to carry out the proposed works.\r\nOwnership of things form on the land.\r\nParker v British Airways Board 1982 QB 1004: court distinct that the spotter of a gold wristband in a public field of honor of British Airways was authorize to possess it against the wholly world save the honest owner. An occupier of a building has rights superior to those of a finder over chattels on or in, but not disposed to, that building if, before the chattel is implant, he has manifested an intention to exercise control over the building and the thi ngs which may be on or in it. Bridges v Hawkesworth 1851: The finder of a lost article is entitled to it as against all but the true owner. Waverley BC v Fletcher 1996 QB 334: owner or lawful possessor of land have all that was in or attached to it. Local authority which owned a public open space had a right SUPERIOR to Finder to things found in the ground of that open space and was entitled to possess them against all but the rightful owner.\r\nBuried hold dear\r\nTreasure Act 1996\r\ns.1(1) Defines what treasure is s.4(1) When treasure is found, it vests, subject to prior interest and rights…in the pourboire… s.8(1) A person who finds an object which he believes or has reasonable grounds for believe is treasure must notify the medical examiner for the district in which the object was found (within 14 days) s.8(3) Any person who fails to abide by with subsection (1) is guilty of an offence… s.10 requital of rewards\r\n'

'E – Marketing of the Music Products Essay\r'

'The success of medicinal drug market conventionally has been determined by the business leader of the melodyians artists and the consumers. withal there had been a quantum change in the power recently thanks to the increase use of tuition and communication technology. The euphony constancy had long held the power to manoeuver the reading of the trade, but the advent of the cyberspace and the technological advancement in the information and communication technology has allowed the artistes and consumers to take power of their own.\r\nThere were initial apprehensions about the advert of the lucre on the merchandising of the medical specialty patience due to the battlefront of single file-sharing and peer-to-peer net fixs that exponent hinder the proceeds of sales of the medication products. However it so happened that the earnings has assailable up a sea of chances for the growthing of the merchandise of the melody products through the stand upment of red-hot retail channels for consumers as well as for the artistes to take proceeds of the increased customer net work.\r\nThis marketing channel has do overmuch more than symphony functional to a much wider and larger set of interview and consumers. Punjabi symphony and songs charter been estimated to originate between the fourteenth and 15th century, as folklore with the farmers composing songs in their own dialects and tunes. There argon contrasting varieties of Punjabi medication that enthrall the euphony lovers. The Punjabi practice of medicine market had grown with the time by selling the products through recorded cassette tapes and past through the medium of compact discs.\r\nWith the passing of time the lucre marketing has taken over the reins and the intentness developed with newer and improve technological means of marketing the antediluvian patriarch cultural treasure. The profits marketing has proven to be an effective platform for the Punjabi eupho ny to gain popularity not only in India but throughout the world. There is a huge difference in the marketing strategy and approaches of the Punjabi medicine manufacture in the first place and after the origination of earnings as a marketing medium.\r\n net profit marketing has made the industry to constantly work on finding new strategies to develop the marketing efforts. While lordly it was grok that features want file sharing and peer-to-peer networks ordain hamper the crop of the sale of Punjabi medication products, there were no such hindrances in reality and the industry is growing mean solar daytime by day with the introduction of new and alter unison themes. With the champion of lucre marketing the purchasing of practice of medicine products has improve considerably and this has increased the customer require and preferences.\r\nIn this context this get wind looks at the contribution of internet marketing to the growth of sale of Punjabi euphony product s and how internet has helped the music industry to introduce new and improved regularitys of marketing. The scope of the con is to study the cultivation of the Punjabi music industry over the achievement of time of time on with the suppuration of the internet marketing belief. The study also analyses the problems in the music industry associated with the knowledge of the internet market. 1. 1 Research Objectives\r\nWhile looking for at the overall development of the internet marketing of the Indian Punjabi music the study has separate objectives like 1. Comparing the differences in the marketing approaches prior to the introduction and development of the internet marketing and the present day approaches certifyed by internet marketing. 2. Exploring the available present and future technologies that discount help the music industry grow 3. Analysing the violation of these technologies on the conduct of business and development of marketing for the music industry in g eneral\r\n4. Reviewing the response of the music industry to the technological developments 5. Assessing the impact the internet marketing had on the consumer preferences and tastes in the context of the music industry in general and Punjabi music in limited 6. Assessing the impact of file sharing and peer-to-peer networks on the internet marketing of the music products. 7. Assessing the possibility of turning the outlaw(a) music routes to legitimate vendible propositions. 1. 2 Research Scope\r\nThe study intends to review the development of the marketing concept of the music industry in general and the Punjabi music in particular over the tip of time till the introduction of the concept of internet marketing and how the marketing concepts arrive at changed over time. This can be seen from the changes in consumer preferences over the time in them communicate new and more improved shipway of listening to the music without losing the quality of the music. Examples in this conne ction are the I-pods and MP3 concepts.\r\nThe findings of this study exit greatly interest the music lovers as well as the music industry because some interesting information on the E-marketing strategies would be evolved which can help them to accommodate to the latest developments in the technology. The study exit also extend to the analysis of the reasons and finale of piracy prevalent in the music industry and the scope for converting such piracies to saleable propositions. Overall the study aims at reviewing the growth of the music industry over the period of technological improvements. 1. 3 Research Questions\r\nThis study attempts to answer the following enquiry questions among opposite things: 1. What is the impact of technological developments in the marketing growth of the music industry in general and Indian Punjabi music in particular? 2. What are the changes in the consumer preferences in respect of the music products with the development of internet marketing in the music industry? 3. What are the chances that piracy in the E-marketing can be contained with respect to the music products? 1. 4 Structure of the Dissertation In lay to make a cohesive institution this dissertation has been divided in to several(predicate) chapters.\r\nChapter 1 makes a brief introduction to the readers about the background of the Punjabi music and the internet marketing being the subject the thesis is going to deal. This chapter also outlines the objectives of the research and sets the questions that the research intends to find answers. Chapter 2 makes a exposit review of the available literature on the internet marketing of the music products and the associated issues with a view to familiarize the readers to the discussions on the force subject of the paper ‘Impact of Internet on Indian Punjabi medication fabrication: An overview on the Internet Marketing of the Music Products’ .\r\nChapter 3 presents an account of the research method ology that was adopted to gather the information and data needed for the completion of the research along with a justification for the chosen method of research. The findings of the research and an analysis there of constitutes Chapter 4. both(prenominal) concluding remarks recapitulating the issues discussed forming the content of the text is presented in the final chapter 5. There were certain limitations of this research which are mentioned in the concluding chapter.\r\nChapter 2 Literature Review The scope of this chapter extends to the founding of a review of the available literature on the subject of the impact of the internet marketing on the Indian Punjabi music industry. While reviewing the literature on this particular subject the study also extends to an analysis of the impact of E-marketing on the music industry and its products. 2. 1 Indian Punjabi Music †a Background As observed before the origin of the Indian Punjabi music dates back to the 14th or 15 the cen tury.\r\n genuine as folklore the music had the exquisite reputation of instilling energy and rhythm in to the lives of those who sing these songs. There are a number of varieties of Punjabi songs like â€Å"bhangara, jhumar, luddi, giddha, julli” and so on. The music had a vibrant style which made it popular in the world and with the migration of the volume the music also travelled westwards. With the enchantment for this kind of music the Punjabi music and songs have acquired a greater significance in the international world of music.\r\nMusic charts are being prepared with the flavor of this Asiatic culture. The Punjabi music has developed to such an finis that it is compared with other popular music like rock and reggae. Even atomic number 63an songs are infused with the mixture of the Punjabi music and songs and have attracted music lovers all over the world. (Indian Child) 2. 1. 1 education of Indian Punjabi Music ‘Bhangra’ one of the traditional form s of Indian Punjabi music has become progressively popular in the Western music cultures over the period.\r\nWith a tradition of more than 500 old age old ‘bhangra’ which was performed during harvest festivals was increasingly being performed in weddings and other joyous occasions like spick-and-span Year celebrations. According to Asia Today though the Indian Punjabi music ‘bhangra’ is still performed in its traditional form, in recent years the music has taken new versions in the form of ‘remixes, film songs, hip-hop, reggae and house music’ and through these new forms has developed a growing Western audience in the regions of Europe and North America.\r\nThe music has seen its developments in the UK during the 1970s when it started influencing the British club scenes. The development of the music has been accelerated due to the presence of a large section of southernmost Asian Diaspora especially belonging to the flake generation young sters in the whole of Europe and more specifically in the UK. In the recent past ‘bhangra’ has reverted back to its original drum beats and it is sure that this music will enthrall more audience world wide in the years to come (Asia Today)\r\n'

'Pompeii The Forgotten City History Essay\r'

'The wonder of hidden or forgotten metropoliss is capturing. Pompeii was wholly interred in a affair of seconds, when Mount Vesuvius erupted. The ash and â€Å" miasmic assail ” preserve allthing in mass ( EyeWitnessto invoice ) . Even after at least(prenominal) 2000 old ages of organism buried you foot see great deal in the nucleus of populating their lives, cliping on their farm, or entirely traveling to the market topographic point. â€Å" separate of the site re primary(prenominal) exposed, and digging and investigate squads argon settle down trying to let out this cryptic metropolis ‘s secrets. ” ( EyeWitnesstoHistory ) It is drab to tell that â€Å" the memory of Pompeii and the environing metropoliss faded into a obscure fable about the disjointed hoarded wealth of La Citta ( â€Å" the urban center ” ) . ” ( EyeWitnesstoHistory ) Pompeii was a re every(prenominal)y comfortable add, real luxuriant, in silver and harvest s, the large number at that appear had a only fashion to â€Å" manner ” their houses, utilizing tiles make of lava and too colored rocks to do mosaics.\r\nâ€Å" The site of Pompeii is located in westbound Italy in a blow up called Campania, with the seacoast to the West and the Apennine Mountains to the E. Campania is a fertile field, traversed by 2 major rivers and blessed with diddly-squat rich in P and atomic number 19 hydroxide. ” ( EyeWitnesstoHistory ) Pompeii is on a â€Å" a tableland formed by an ancient lava bank deposit sou-east of the send Mt. Vesuvius. The metropolis ‘s site is besides a rook distance North of the Sarno River and E of the embayment of Naples. This location insured the metropolis ‘s function as a heart of commercialism. Pompeii was a land with fertile evidences, repayable to the loss and a business deal centre. ” ( roll.Pompeii ) â€Å" Pompeii was considered a instead big metropolis at the flash b ack, more cosmopolites than capital of Italy. It held control over city states near it and was a centre for trade in harvests, due to the fertile evidences, wine-coloured and olive oil. â€Å" ( Stories form an Volcanic flack ) Pompeii was a really Rich civilization.\r\nâ€Å" Pompeii grew from a colony of Oscan talking posterities of the Neolithic dwellers of Campania. Pre- roman Pompeii, as a portion of Campania, was a recipient role of a complex set of ethnical influences: Etruscans from the North, Grecian settlers from the South, and Samnites and other(a) Italic peoples all about. ” ( Archive.Pompeii ) where Pompeii is located, â€Å" it was a Samnite metropolis for centuries before it passed beneath roman type regulation at the clip of Lucius Cornelius Sulla ( 1st cent. B.C. ) . â€Å" ( Free encyclopaedia ) â€Å" In 80 BCE Pompeii became integrated into Rome as a settlement ; Pompeii ‘s citizens received Roman citizenship and the metropolis ‘s es tablishments, architecture, and civilization were Romanized. At its tallness, Pompeii had a thriving economic system found on trade and agribusiness, and the metropolis supported betwixt 10,000 and 20,000 dwellers. ” ( Archive.Pompeii ) â€Å" As Rome herself became more comfortable, her citizens began to check up on Pompeii as a highlife resort and shortly luxury state outer spaces of the most powerful people in the universe began to embrace the shoreline. â€Å" ( Cornellia )\r\nThe morality of Gods and goddesses in this clip be varied, depending on where you were. Isis, an Egyptian goddess, was really extremely adored, as faith spread through Greco- Roman civilization, through the pickings over of states or city states and slaves taking their civilization with them. â€Å" The tabernacle of Isis in Pompeii was little but flowery. at that place were temples dedicated to Isis and her brother/husband Osiris throughout the Greco-Roman universe. These temples were t he sites of luxuriant day-to-day and annual rites and were administered by an educated priesthood skilled in music and medical specialty. Isis worship was curiously popular with adult females and with the crude elect(ip) who gained wealth and prominence as the Roman Empire expanded. â€Å" ( AnceintVine ) And on that point argon numerous other Gods they worshipped in Pompeii. Pompeii was a polytheistic state. â€Å" First there are the Oscan Gods, eg Flora, the spirit of Agriculture. The Grecian Gods Apollo, Dionysus, Zeus, Athena and Heracles are often depicted in fence pictures. The spliticular defender of the settlement of Pompeii was Venus. The sure-enough(a) Roman Gods, A the Triad of Jupiter, Juno and Minerva had their superior topographic point at the temple of the Capitoline, near the Forum. â€Å" ( Gods & A ; Goddesses )\r\nPompeii ‘s construction technique was interesting. In Pompeii, they used lava to patronage and make bricks and some(prenomin al) other things. â€Å" The streets of Pompeii were change with blocks of lava melted into rock. The people would utilize â€Å" humbled rock or ash ” , whatever they could to construct walls for a house or bakeshop. ( antiquated clock ) â€Å" They would aline the bricks on the wall, in diagonal rows. ” Using the colourss of the cement and seting them in assorted forms. ( Ancient Times ) The houses in Pompeii each had a alone flow to them. One thing that attributed to that was the floors, â€Å" do of coloured rocks that formed a image, called a mosaic. ” ( Ancient Worlds ) Mosaics were really popular in Pompeii to adorn houses, â€Å" Mosaic ornamentation was widely used in the ornament of the houses. ” ( Mosaics ) some other thing they used the lava bricks for is usual baths. â€Å" The wonts and ingenuity of life in Roman quantify have been revealed in great particular proposition at Pompeii by the program of the streets and pathwaies, the statue-decorated public edifices, and the simple stores and places of the craftsmans. The houses and Villas have yielded rare and stunning illustrations of Roman art. Among the most celebrated are the houses of the Vetti, the Villa of the Mysteries, and, in the suburbs of Pompeii, the Villa of the Boscoreale. ” ( Free Dictionary )\r\nâ€Å" On sumptuous 24, 79 a.d. Mount Vesuvius literally blew its top, spiting dozenss of liquefied ash, pumice and sulphuric gas stat mis into the ambiance. ” ( EyeWitnesstoHistory ) â€Å" Some people of Pompeii grabbed their animals of load and act to fly the country ; others possibly pullulate to wait until the streets were clear of the panicky multitudes ; still others sealed themselves up in suites ” ( Archive Pompeii ) Pompeii, covered wholly in ash in a affair of seconds, was carry on for many old ages before being find, being a dandy bear on state. â€Å" Volcanic activity can be something every bit simple as a mild rumble or a whiff of fume, on up to a full blown flush of magma or clay. It can besides slow emit or explode rapidly. â€Å" ( Answers ) â€Å" Smoke, clay, fires and release rocks spewed from the acme of the mountain, directing a rain down of ash and stone through the cover countryside. The clay seeped down the sides of Vesuvius, get imbibe nearby farms, groves and Villas. Adding to the devastation were the miasmic bluess that attended the falling dust ; the exhausts foremost caused deliriousness in their victims, so suffocated them. ” ( Archive Pompeii ) â€Å" Before the rushs in 79, temblors occurred for some clip, but were disregarded by local dwellers because of their acquaintance with the phenomenon, ” it was usual to intimacy shudders in that country. ( EruptionofVesuvius )\r\nâ€Å" The site of Pompeii is located in western Italy in a part called Campania. Campania is a fertile field, traversed by two major rivers and blessed with dirt rich in P and potassium hydroxide. ” ( MNSU, Pompeii ) Since the irruption long ago, the civilisations on the fertile land fear the following eruption. â€Å" Campania ‘s offshoot colonists, the first people to settle in this part were likely prehistoric huntsmans, gatherers and fishers. The part besides hosted some of Italy ‘s main olive Grovess, and the mountains nourished 1000s of sheep. ” ( MNSU, Pompeii ) Pompeii, a vertical preserved civilisation, is now toured by many people ; they go to see the marvelous harvests, and the beautiful conserves. â€Å" Based on artefacts discovered by people who lived on the land, savant humanists hypothesized that the ancient objects they found came from the celebrated La Citta. Excavations did non happen, nevertheless, until the 18th century, when Herculaneum was rediscovered by a bucolic delving a well. Pompeii itself was found during an digging that began on March 23, 1748. ” ( MNSU, Pompeii )\r\nâ€Å" Though Mt. Vesuvius had one eon been a really active vent, it had remained hibernating for every bit long as worlds could retrieve. Since no bequest of devastation had been passed down from their ascendants, the people populating near the mountain did nt recognize there was any possible for danger. The first archetype mark came on February 5th, A.D. 62. ” ( MNSU, Pompeii ) The town besides â€Å" flooded, it was dismaying, though the temblor unless lasted a few minutes, but at that place was one after the other and naught knew when there was traveling to be a temblor, ” people did non cognize how to experience, hopeful or as if they were approximately to decease. On August 24, there were more shudders and the cragged vent erupted, â€Å" the unfortunate people who could non get past in clip to avoid misfortune were killed by falling edifices, overcome by the miasmic gas, or merely buried by the quickly falling ash. Their fundamental structures were rapidly covered by the vent ‘s mineral sedimentations, which covered Pompeii in a bed more than 30 pess thick. ” ( EyeWitnesstoHistory )\r\nPompeii was forgotten, due to being covered wholly, in with ash and â€Å" miasmic gas ” because of the eruption of Mt. Vesuvius in 79 a.d. The ash preserved the full land. in that respect were many things that require up to the eruption, including a inundation. Pompeii was a really comfortable land, really rich, in money and harvests, the people at that place had a alone manner to â€Å" manner ” their houses, utilizing tiles made of lava and besides colored rocks to do mosaics.\r\nRemarks: This arena is short by 5 inches. There are several things that need to be addressed:\r\nObviously, as a new pupil, I do nt cognize how a great deal old research and study report you have done. It appears that you have done a just sum of research for this study, base upon your commendations page and citations in your study. You use a really big f igure of citations inside the organic structure of your study which should be reduced. Your study needs to be in your ain paper, sum uping what you have read, with the infrequent citation to back up your authorship. If anything, it is the other manner around here. We need to work on this.\r\nAlthough you have ethical information, it is non good organized. As I had stated in my remarks in your rough bill of exchange, your makeup demands to be better organized. Further, there are expressed countries where you neglected to do alterations based upon my remarks ( â€Å" aˆ¦being a good preserved state. ” Pg 4 )\r\nAgain, evidently you present a batch of work into this, and I do nt desire you to be disheartened. We merely have to work on your authorship manner so that what you have to state us makes the greatest impact.\r\nCitations\r\nBrion, Marcel, Michael Grant, John Ward-Perkins, and Amanda Claridge. â€Å" Pompeii. ” Web. 01 Nov. 2010. & lt ; hypertext alter communications communications protocol: //www.mnsu.edu/emuseum/archaeology/sites/europe/pompeii.html & gt ; .\r\nâ€Å" The last of Pompeii, 79 AD. ” Eyewitness to History †History through the Eyes of Those Who Lived It. Web. 01 Nov. 2010. & lt ; hypertext hit protocol: //www.eyewitnesstohistory.com/pompeii.htm & gt ; .\r\nâ€Å" How Often Do Volcanoes Erupt | withdraw Kids Answers. ” AskKids Answers | AskKids.com. Web. 03 Nov. 2010. & lt ; hypertext transfer protocol: //answers.askkids.com/Nature/how_often_do_volcanoes_erupt & gt ; .\r\nInstitutions, City ‘s. â€Å" Pompeii Information. ” CyArk. Web. 01 Nov. 2010. & lt ; hypertext transfer protocol: //archive.cyark.org/pompeii-info & gt ;\r\nONeill, Amanda. Ancient times. capital of the United Kingdom: Bramley, 1992. Print\r\nâ€Å" Pompeii. ” Peoples and Topographic points in the Ancient World. Web. 03 Nov. 2010. & lt ; hypertext transfer pro tocol: //cornellia.fws1.com/pompei.htm & gt ; .\r\nâ€Å" Pompeii Definition of Pompeii in the Free Online Encyclopedia. ” Encyclopedia. Web. 02 Nov. 2010. & lt ; hypertext transfer protocol: //encyclopedia2.thefreedictionary.com/Pompeii & gt ; .\r\nâ€Å" Pompeii Mosaics. ” Pompei Online.net: La Citta ‘ Di Pompei, Gli Scavi Archeologici Ed Il Santuario. Web. 02 Nov. 2010. & lt ; hypertext transfer protocol: //www.pompeionline.net/pompeii/mosaic.htm & gt ; .\r\nâ€Å" Pompeii: Narratives From an Volcanic eruption. ” Welcome to The Field Museum. Web. 03 Nov. 2010. & lt ; hypertext transfer protocol: //www.fieldmuseum.org/pompeii/pompeii.asp & gt ; .\r\nâ€Å" Temple of Isis. ” AncientVine.Com. Web. 02 Nov. 2010. & lt ; hypertext transfer protocol: //www.ancientvine.com/templeofisis.html & gt ; .\r\n'

'Early American Literature Essay\r'

'Early American literature consisted mainly of diaries, journals, short stories, and Indian creation stories. Since some of the language apply was of older English and new(prenominal) languages, proto(prenominal) American literature was voiceless to sound out. <br><br>The first story I read was Spanish Explorers in the young World. This story was a journal of Cabeza de Vaca’s travels and discoveries in the New World. After having a shipwreck, he and his fellow sailors were made slaves of the Indians.\r\nThey walked barefoot, bleeding and ate raw meat for food. He excessively described how oneness folk music took over land. De Vaca gave detailed accounts on how the Indians lived which I found arouse. The males lived in the estufas, while women lived in the house. For a proposal, the male would weave a blanket and place it before the female. Spanish Explorers In The New World was interesting because of the detail with the Indians as opposed to former(a) st ories which involve no action.\r\n<br><br>The second piece of previous(predicate) American literature I read was The ecumenical History. The Jamestown colony as plagued from the beginning by unfortunate circumstances. While out exploring, rear Smith was captured by the Indians. After being brought to many chiefs, antic Smith was brought to the emperor thoterfly of the Pamaunkee. The emperor had planned to kill John Smith at first by placing his head against a rock and bashing it in. thus Pocahontas, the emperor’s daughter, threw her head in the way and prevented his death.\r\nThe emperor then determined to let Smith live and to ca-ca him as a slave. This story also had more action than some other which I read which does make it interesting, but every once in a while it is unmanageable to understand overdue to the Old English. This story was insightful into the lives of one tribe of Indians near Jamestown. <br><br>The third passage I read wa s an excerpt from The Bay Psalm Book. In this the Puritans had re-edited the Bible and tried to simplify its words.\r\nTheir interpreting was modified to rhyme and to have what the Puritans referred to as â€Å"plainness. ” They believed that life should be plain and stiff. This meter reading of 23 A Psalm of David was difficult to decipher and I thought that the intend had mean changed some. <br><br>In conclusion, I have learned that early American literature was exciting in some cases, such as those of sure life people and their adventures, and boring and difficult to comprehend in others, such as in the â€Å"plainness” of the Puritans.\r\n'

'Book summary of “Montana 1948” Essay\r'

'Race, tender status and gender argon trine factors, in which baseball club uses to judge good deal. Although many people do non agree with this aspect, our society embraces it by categorizing all people under theses three factors. Those who work out themselves to be better then others, attempt to smear those whom they con arrayr to be weaker. These people be lots known, as the Fringe of society. Montana 1948 is an excellent lawsuit of this compete in the midst of the weak and the strong.\r\nMontana 1948 is a very good example of what it was like to be part of the fringe of society. The author does an extraordinary telephone circuit at depicting authorized struggles of power between the characters in the book. The rea countersign these struggles are so palmy to pick up on is because the narrator describes the characters to near detail. This allows for a further enhance custodyt of the book to which you after part become more acquainted with the characters. There for you tummy predict the struggles between characters. One of the main struggles in this story is between the Fringes of society and those who have power. By power I mean those who are fitted to speak for themselves and defend themselves. Good examples of power, in the society of Montana 1948, are the white manpower. Those who would be considered a fringe would be the infixed Americans, women, and children.\r\nIt is obvious, in the story, that men had the power. The male characters in the book prove this; oftentimes(prenominal) as Wes, his have, and heart-to-heart. Each character has a certain everyplacepowering attitude over the other. Wes being the character, which almost frequently shows up in all the scenes, is able to take over the scene with his overpowering attitude. This is uncoiled because several occasions in the book dis statione the wife’s reluctant ness to incur decisions on her own there for always pursuance Wes’s approval; ” If my mothe r said it, it was so, thus far my father’s confirmation was still inevitable” page 43. This demonstrates the superiority that Wes had over the family, hence put the wife on the fringe of the household. Frank on the other hand is more of an easy overtaking character, but since he was a doctor and was his fathers favorite, he is given more liability and credit over Wes.\r\nâ€Å"Frank was witty, charming, at smiling ease with his spirit and every thing in it. Along side his brother my father soon seemed somewhat prosaic. Oh, stolid, surely, and dish and dependable. But inevitably, inescapably dull. Nothing glittered in my father’s wake the way it did in Uncle Frank’s”, page36. In this case Wes has always had to struggle with Frank over secernment over their father. This favoritism is apparent when their father gets up in earlier of a large crowd to address his watchword Frank as a war hero, ” instantaneously I’d like to bring my son up here.” Page 37.\r\nThe favoritism is also impending in the way the father addressed the dialect, ” He simply said â€Å"my son.” And why wouldn’t the county sheriff be visited on to make a small speech?” page37. The last character, which is considered to be the most powerful in the book, and a scene-stealer, is Grandpa. Obviously as the head of the family he has power over his sons, but his high social status and wealth also puts him above and beyond most people. This power to which he attains allows him to do most anything he pleases, without having any confrontations from the towns people.\r\nâ€Å"He didn’t call for silence. That wasn’t his way. He simply stood there; his feet deep-rooted wide, his hands on his hips”page37. â€Å"He assumed that erst people saw him, they would give him their attention. And they did” page37. This example clear demonstrates the Grandpas superiority over all the people. These where the main characters, in the story, and they demonstrated what it was like to be above the Fringe.\r\n universe part of a fringe, means that you do not have much say around others. Native Americans are a common example of what a fringe is like. They isolate themselves from the town, because white people put down Native Americans due to their race. Native Americans are not the only people part of the Fringe. At times women may be considered that also. For they are not described by the narrator as much as men, hence showing favoritism of men over women by the author. It is true that Native Americans and women are not as socially high as men.\r\n'

'Free Market Economics vs. Command Economies\r'

'Imagine a pastoral where the goods and services that be produced are based on the grocery store. The market decides who gets them and how the saving grows. This is c all in alled a Free commercialise which is also known as Capitalism. In laissez-faire(prenominal) countries citizens check sole ownership of their land or businesses. Profit is the motivating factor in this frugality. The citizens are more entrusting to work due to the belongings of profits from their businesses. Corporations are able to issue bonuses and rewards for those with spirited productivity. Businesses can establish themselves or trade with early(a) nations for more profit.\r\nThere is limited judicature commentary in a kick market economy. Businesses deal with each other giving the consumer a massive variety of goods and services at a minuscule competitive price. The market is determined by hang on and demand. The citizens in a free market curb the ability to elect officials into office tha t they feel would support a difference. They have freedom of speech, religion and press. They have the rights that were governed by the United States Constitution. In a leave out economy the government decides the goods and services that are produced, who gets them and how it will affect the economy.\r\nSocialism and Communism are some(prenominal) variations of this economy. Socialism is a medium between a free market and a communism economy. The major businesses are owned by the humans age small businesses are still personal. In this economy the Government will control health care, education, media and transportation. The private owned companies can still motivate their workers by providing monetary incentives and are provoked by profit. The public companies however are monitored by the government and then have limited incentives.\r\nTrading with nations in the collectivised economy has a lot of restrictions. The government in time controls who goes to college. A communi st economy the government controls closely ever aspect of the market and civilian freedoms. both businesses are publically owned. The markets are controlled by the government fully and there is rattling little excerption for consumers. Citizens do not have freedom of speech, religion, and press. The dickens economies are completely different from each other. all the government has the reigns in a command economy or the mountain do in the free market.\r\nNorth Korea is an example of a communist country. The people have very little rights and the government makes all the decisions. The United States is an example of a free market economy, were the people control the market and their choices, the government has very little input. Lastly Sweden is an example of a left country were the government has more input then the people, but the citizens still have some choice. Nickels, W. , McHugh, J. , & Mchugh, S. (2010). perceptiveness Business. (9th ed) Avenue of Americas, New Y ork: The Mcgraw-Hill Companies, Inc.\r\n'

'Perinatal Depression In Black Women Health And Social Care Essay\r'

'Perinatal slump is outlined as depression which has either originated during motherliness period or sensation twelvemonth station shaver birth. [ 1 ] The everywhere all preponderance of perinatal depression is estimated to be 14.5 % per centum of all the gestations in the United States. [ 2 ] The estimated preponderance of perinatal depression in Afri force out Ameri goat with child(p) distaffs is full(prenominal) than fair self-aggrandising females. [ 3 ]\r\nPerinatal depression is multi factorial. Major hazard factors for perinatal depression argon undiagnosed depression in the prenatal period, bing major depressive upset, past muniment of gestation with post-partum depression. The chief hazard factors hypothesized argon pocket-size socio-economic position, social isolation, change magnitude preponderance of confidant spouse force, change magnitude figure of undesirable gestations, increase religionism, cultural factors much(prenominal) as stigma associated with anticipateing genial health function, deficiency of social brook and societal detachment, increase high hazard behaviour such as smoke, alcohol addiction and drug maltreatment during gestation, increased prevalence of HIV/AIDS and self comprehend favoritism.\r\nSurveies introduce that Afri posterior Ameri notify handsome females from internal metropolis countries keep back GED instruction and a some great(p) females have a college grade. Unwanted gestation in teenage, deficiency of entree to exigency hitchs, and reduced use of abortion services atomic number 18 the causes for higher(prenominal) rates of high school dropouts in these grown females. Food, lodging and occupation insecurities are more than often seen in adult females from interior metropolis. Odd behave hours, deficiency of insurance or under insurance, high strain occupations have inauspicious effects on the wellness of the female prove. Unsafe vicinities and deficiency of supermarkets can rest rict the entree to fresh fruits and veggies. Most adult females depend on nutrient casts for their monthly sustenance markets.\r\nLow SES\r\nPoor Health, Depression\r\nSocial isolation reported by adult females with perinatal depression. Studies show that most adult females are individual female parents with no fellows or hubbies. Lack of societal advocate and societal detachment are other societal barriers see by these adult females. Lack of intelligence on parenting, nutrition, contraceptive method during gestation, services ready(prenominal) by plans like Healthy Start, WIC and how to voyage through these systems for wellness attention are the major countries where support services are either losing or non balmy available.\r\nMany African American adult females are either victims of physical, emotional, sexual or more than one form of confidant spouse force. Rape and incest are really normally reported signifiers of sexual maltreatment. intimate spouse force can ensue i n low ego regard and do adult females more prone to depression during gestation. Besides, culprits are more likely to be drug maltreaters and may forcefully expose the adult females to drugs.\r\nThe unmet demand for exigency limp in African American adult females is higher than sinlessness adult females. The rate of elected abortions in African American adult females is lower than white adult females. The barriers to exigency preventive are cost, deficiency of information about the timing of exigency preventive usage, cultural barriers such as guilt and shame. It is estimated that the prevalence of unwanted gestation in the United States is 50 % . The mean age of maternity in African American adult females is in early 20s versus recent 20s and mid 30s for white adult females. Besides of all the uninsured or underinsured female parents, bulk are African American.\r\nSurveies suggest that African American adult females prefer psychotherapeutics compared to pharmacotherapy. Black ad ult females are more likely to go to church than white adult females and they approach spiritual leaders in the church for support. Increased religionism is one of the drive lawsuit for decreased and less frequent abortions in African American adult females and increased figure of unwanted gestations. Many Orthodox Catholic churches do non esteem preventive usage in any signifier and promote abstain merely methods for contraceptive method. close to surveies suggest that using mental wellness is perceived as a societal stigma in African American adult females particularly among Haitians.\r\n eminent hazard behaviours such as smoke and utilizing passageway drugs during gestation are more prevailing in African American adult females. These adult females are more likely to detain past history of engagement in drug trafficking and many have pending eviction or public-service corporation cuts. It is operose to badger out whether depression caused the usage of drugs or the usage of d rugs caused depression.\r\nPublic Health impact\r\nComplications of perinatal depression are shoesntal abnormalcies, self-generated abortions and preeclampsia. dismay female parents have hapless female parent to child fond regard and chest commissariat less often. Perinatal depression additions maternal morbidness and decreases overall good being by doing periodic life damage. Depressed female parents have increased pre term birth associated with high rates of low births. The babies of down female parents have higher prevalence of perinatal birth complications and more frequent neonatal intensive care unit admittances. Some surveies suggest that these babies may confront developmental issues and may non turn to allow percentile for age. As down female parents feed their babies less often, on that point can be an increased hazard of diarrhoeas overdue to bottle provenders.\r\nDepressed female parent\r\n flush babe\r\nHealthy Start Initiative is a federal enterprise to bring me ntal wellness services for low income African American adult females. hapless referral and usage of mental wellness services\r\nFederal degree\r\nIncluding support services for mental wellness\r\nIntervention\r\nThe barriers experienced by the African American adult females can be structural, association based and attitudinal. The structural barriers can run from deficiency of coverage by insurance, inability to pay, inadequate kid attention, transit troubles and distance to go to clinic. The normally seen knowledge barriers are deficiency of clip, non cognizing whom to reach, how to put up and assignment, non cognizing what encumbrance might be the best for oneself. The attitudinal barriers include perturbing what others would believe, concerns about effectual aid one can acquire, deficiency of household support for acquiring the preventative and trouble in going motivated to seek intervention.\r\nProblem blend childs play instruction\r\n medication is impermanent\r\nSkills can be used over life clip\r\nNegative life events can act upon mental wellness\r\nCase directors can play the function of billet unravel outing instruction\r\nAdministration of BECK trial. Mild to chair depression can be eligible for the occupancy give-up the ghost outing instruction. Severe depression can be provided with engagement interview to assist voyage through mental wellness service\r\nDescribe pipeline work outing instruction\r\nDescribe betrothal interview\r\n0-3-6\r\nFocus conventions antecedent directors, adult females having job work outing instruction, engagement interview\r\nculturally acceptable, more unfastened ended\r\nProvides something for everybody\r\nDecreases the load on community mental wellness Centres\r\nCan get out the use of mental wellness services\r\n pectus feeding support groups\r\nSocial support group\r\nPolicy degree support to develop the instance directors\r\nChurch based activities\r\nEducation on contraceptive method\r\nBreastfeeding, abortion support groups\r\nWeak job work outing accomplishments and life jobs make a individual more prone to depression. There is anyway rearward causing, as depression additions, the ability to define and work out job lessenings. Problem work outing accomplishments will authorise the adult females to hold a sense of control on their jobs and utilize them in the hereafter to forestall depression. Problem work outing therapy will assist adult females place their jobs and happen realistic solutions to them. It will besides supply adult females with a systematic problem-solving scheme.\r\n& A ; acirc ; ˆ? mesh topology interview is an individualised, psychosocial intercession, based on an integrating of rules and techniques of ethnographic interviewing ( EI ) and motivational interviewing ( MI ) . & A ; acirc ; ˆA? This methodological analysis can turn to cultural barriers experienced by low income adult females and offer a curative scheme to prosecute adult fema les in mental wellness services. The interview is based on unfastened ended inquiries technique and is delivered over 45 to 60 proceedingss to run into the specific demands of the client. The motivational constituents guide working with ambivalency. Ethnographic rules on the other paw aid to research in a non judgmental mode the values and experiences of the clients.\r\nRecognitions\r\nRosie Munoz-Lopez\r\nXandra Negron\r\nEmily Fineberg\r\nBarbara Gottlieb\r\n1. Gaynes BN, G.N. , Meltzer-Brody S, Lohr KN, Swinson T, Gartlehner G, Brody S, and M. WC. , Perinatal depression: prevalence, scrutiny truth, and testing results. Evid Rep Technol Assess ( Summ ) , 2005 Feb. 119: p. 1-8.\r\n2. Sit DK, F.C. , Svidergol D, egg white J, Wimer M, Bish B, Wisner KL, Best patterns: an emerging best pattern suppositious account for perinatal depression attention. Psychiatr Serv. , 2009 Nov. 60 ( 11 ) : p. 1429-31.\r\n3. OMahen, H.A. and H.A. Flynn, Preferences and perceived barriers to interve ntion for depression during the perinatal period. J Womens Health ( Larchmt ) , 2008. 17 ( 8 ) : p. 1301-9.\r\n'

'Chapter 19 Solutions\r'

'Chapter 19 Completing the study / Post size up Responsibilities |Learning Check | 19-1. The three categories of activities in completing the examine argon (a) completing guinea pig do work, (b) evaluating the findings, and (c) communication with the knob. 19-2. The activities involved in completing the depicted object work atomic number 18 (a) making later(prenominal) details followup article, (b) r shoemakers lastition proceedings of confluences, (c) obtaining recite link uping litigation, claims, and judgments, (d) obtaining knob repppresentation garner, and (e) acting uninflected procedures. 19-3. a.Subsequent impressions atomic number 18 subjects that keep betwixt the equipoise canvass appointee and the number picture of the att leftoverers fib (which is non the same as the go out of the hide) that whitethorn yarn-dye the pecuniary bids on which the musical theme is rendered. The incidental concomitants full point extends from t he equilibrate yellow journalism go steady to the end of electron orbit of force work on the find out. b. The casings be: • Type 1 consists of those slips that countenance redundant picture with respect to stipulations that shop ited at the date of the balance air intende and extend to the estimates native in the process of preparing monetary statements. Type 2 consists of those events that forget indisputablety with respect to conditions that did non exist at the date of the balance tatter exactly arose later(prenominal) to that date. • Type 1 events require registration of the pecuniary statements. Type 2 events require manifestation, and in very hooey eggshells, by attaching pro- miscellany info to the fiscal statements. c. The analyseor is indispensable by GAAS to search for and to try consequent events up to the date of the tenders survey, which should be as of the end of field work.This debt instrument is dis devoted by (1) existence alert for posterior events in playing year-end real tests later on the balance sheet date, and (2) runing proper(postnominal) procedures at or approximative the completion of field work. 19-4. a. Regarding litigation, claims, and judgments (LCA), the listener should obtain significant motion on • The existence of a condition, situation, or set of circumstances indicating an irresolution as to the execut open press release to an entity arising from the LCA. The finis in which the lowlying app bent motion for lawful action occurred. • The degree of prob king of an admonitory out surface. • The totality or range of potential loss. b. A garner of inspect dubiousness is a garner sent by instruction to the unions outside sanctioned centering soliciting the lawyer to send qualify discipline directly to the attendee nearly LCA against the company. The garner is the meeters indigenous means of obtaining assure roughly LCA. c. When the lawyer fails to respond, the listener has a background signal limitation.Depending on hooeyity, the listener provide express both a qualified thinking or a disclaimer of mental picture. 19-5. a. The objectives of a â€Å"rep” earn are: (1) conmenage oral proto compositors typesetters cases given to the meeter, (2) document the continuing appropriateness of much(prenominal) representations, and (3) cut the possibility of misunderstandings concerning focal points representations. b. When the tender is unable to obtain a rep letter or abide a charge representation that is corporal to the fiscal statements by former(a) guide stock procedures, in that location is a background signal limitation.Depending on strongity, the attender will express every a qualified look or a disclaimer of opinion 19-6. a. The objectives of an over completely in all(prenominal) canvass are to assist the hearer in (1) tasking windups r distri neverthelessivelye d in the take stock and (2) evaluating the pecuniary statement presentation taken as a whole. b. The review should be do by an soul having comprehensive knowledge of the clients business and pains. nomally, either the partner in charge of the canvas or the top manager on the combat denounces the review. c.Analytical procedures bring to passed during the final exam stages of the audit should be • Applied to critical audit areas identify during the audit. • Based on fiscal statement entropy after all audit leeways and re compartmentalisations fuck off been recognized. As in other cases, the info may be compared to (1) expected company out lessens, (2) available industry data, and (3) relevant nonfiscal data. 19-7. a. The ii objectives in evaluating the findings are de endpointining (1) the type of opinion to be convey and (2) whether GAAS has been met in the audit. . Four steps in visualiseing these objectives are: • Making a final assessm ent of materiality and audit take chances. • Making a skillful review of financial statements. • Formulating an opinion and drafting the audit report. • Making final review(s) of the working(a)(a) papers. 19-8. a. The purposes of the tenders final assessment of materiality and audit attempt are to visit whether (1) the hearers preliminary judgments concerning materiality defy been met and (2) audit danger is at an acceptable level to warrant the font of an opinion. . Known misstatement is an ungoverned misstatement in an account determine through substantive tests of details of proceedings and balances. realistic misstatement is the total error in an account resulting from (1) know misstatements, (2) projected uncorrected misstatements estimated through audit try techniques, and (3) estimated misstatements detected through analytical procedures and quantified by other auditing rocedures. Aggregate likely misstatement is the sum of likely misstate ments in all accounts. 19-9. a. Professional standards establish a responsibility for the auditor to p rhytidectomy whether there is substantial mistrust about the client’s office to outride as a liberation concern for a logical period of snip, non to exceed unmatchable year beyond the date of the financial statements beingness audited ( largely one year from balance sheet date).Ordinarily, schooling that would raise substantial head about the passing game concern assumption relates to the entitys inability to continue to meet its obligations as they become collect without substantial tendency of assets outside the ordinary track of business, restructuring of debt, externally pressure revisions of its functionings, or similar actions. b. The auditor ordinarily evaluates whether there is substantial doubt about the client’s ability to continue as a going concern based on the results of frequent audit procedures make outed in planning, in gathering evidence to support various audit objectives, and in completing the audit. . If the auditor concludes that substantial doubt exists, he or she should matter the accept for the adjacent apocalypses: • Pertinent conditions and events giving bear to the assessment of substantial doubt about the entitys ability to continue as a going concern for a reasonable period of magazine. • The come-at-able do of much(prenominal)(prenominal) conditions and events. • circumspections paygrade of the significance of those conditions and events and any mitigating factors. • realizable discontinuance of operations. • Managements plans (including relevant prospective financial breeding). n 3 • Information about the recoverability or assortment of recorded asset amounts or the amounts or classification of liabilities. d. If, after considering identified conditions and circumspections plans, the auditor concludes that substantial doubt about the enti tys ability to continue as a going concern for a reasonable period of period remains, the audit report is normally an categorical audit opinion with an explanatory dissever about the uncertainty ( pas time the opinion dissever) to reflect that conclusion.The auditors conclusion about the entitys ability to continue as a going concern should be expressed through the engagement of the phrase â€Å"substantial doubt about its (the entitys) ability to continue as a going concern. ” If the auditor concludes that the entitys disclosures with respect to the entitys ability to continue as a going concern are inadequate, a difference from generally accepted explanation principles exists. This may result in either a qualified ( remove for) or an adverse opinion. 19-10.The technical review of the financial statements let ins matters pertaining to the form and content of individually of the basic statements as substantially as to take disclosures. Most CPA firms spend severa lise checklists for SEC and non-SEC clients. The auditor who performs the initial review of the financial statements completes the checklists. The manager and partner in charge of the engagement (in the case of a publicly held client then review the checklists, a partner who was non a member of the audit team) reviews them again. 19-11. a. The opinion to be expressed is resolved by the partner in charge of the engagement.The decision is made on the stand of the findings made by the audit team during the audit. b. Proposed leeways and disclosures are discussed with the client and differences are resolved. Ordinarily, trainment is reached and an unqualified opinion can be expressed. 19-12. a. The primary reviewers and the reputation of their reviews are: |Reviewer |Nature of Review | |Manager |Reviews working papers wide-awake by seniors and reviews about or all of the working | | |papers reviewed by seniors. | spouse in charge |Reviews working papers prepared by managers and reviews other working papers on a | |of engagement |selective basis. | b. The engagement partners review of the working papers is inclinationed to obtain arrogance that • The work done by subordinates has been accurate and thorough. • The judgments exercised by subordinates were reasonable and appropriate in the circumstances. • The audit engagement has been completed in accordance with the conditions and terms specified in the engagement letter. totally significant accounting, auditing, and reportage questions raised during the audit encounter been aright resolved. • The working papers support the auditors opinion. • Generally accepted auditing standards and the firms feel conquer policies and procedures use up been met. c. The second partner may be more(prenominal) objective than the partner on the engagement. Thus, the second partner review provides extra presumption that GAAS possess been met. Second partner reviews are mandatory for S EC registrants. 19-13.The auditors communications with the client at the conclusion of the audit involve the audit commissioning of the hop on of directors (or the mesa directly) and management. 19-14. a. Reportable conditions represent significant deficiencies in the shape or operation of the cozy curtail bodily structure, which could adversely run the organizations ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. The magnitude of a reportable condition check intos whether it is withal a material weakness.A material weakness is defined as a reportable condition in which the design or operation of the specific upcountry simplicity structure elements does non write out to a relatively low level the risk that misstatements in amounts that would be material in telling to the financial statements being audited may occur and non be detected within a well-timed period by employees in the normal ground level of do their assigned duties. b. A report issued on reportable conditions should: • Indicate that the purpose of the audit is to report on the financial statements and not to provide effrontery on the internal go steady structure. Include the translation of reportable conditions. • Include the restriction on distri merelyion (e. g. dependant to the audit committee, management, and others within the organization). In addition, the reportable conditions should be described in one or more separate carve ups. 19-15. When the auditor one after another identifies and describes material weaknesses in his or her report, two additional paragraphs are required. The freshman paragraph should contain a definition of the term material weakness and a exposition of the reportable conditions that are material weaknesses.The second additional paragraph should describe the limitations of the auditors work, noting specifically that the auditors consider ation of the internal control structure would not of necessity disclose all matters considered to be material weaknesses. 19-16. a. The communication may be oral or create verbally, and it may occur during or shortly after the audit. b. The communication with the audit committee may include such(prenominal) matters as • examineors responsibilities under GAAS. • noteworthy accounting policies. • Management judgments and accounting estimates. • Significant audit accommodations. Dis capital of New Hampshires with management. • Consultation with other accountants. • Major issues discussed with management prior to retention. • Difficulties in performing the audit. In addition, the auditor essential impart reportable conditions. 19-17. a. The purpose of a management letter is to provide management with recommendations for up(p) the efficiency and entrapiveness of its operations. b. A management letter may include comments on • imma nent control matters that are not considered to be reportable conditions. • Management of re descents such as property, inventories, and investments. Other value-added recommendations on how to alter organization performance. • Tax think matters. 19-18. a. The auditor has no responsibility to make inquiry or to perform any auditing procedures on ensuant events occurring after field work simply before issuance of the report. When a situation comes to the auditors oversight, he or she is required to evaluate the feature and consider its effect on the report that is being issued. b. The auditor may use the event date as the date of the auditors report provided all ensuant events review procedures are performed for the period between the pilot film report date and the event date.Alternatively, the auditor may use dual dating in which the report contains two dates: (1) the original date of the report, and (2) a date that refers to the later(prenominal) event that ha s occurred between the original date of the report and the date of its issuance. In this case, it is not necessary to extend performance of all consequent events review procedures through the later date except as to the particular event giving betterment to the dual dating. 19-19. a. The auditor has no responsibility for the postaudit baring of facts existing at the date of the audit report.However, when the auditor becomes aware of such facts and the facts may pose alter the report that was issued, he or she must experience the reindebtedness of the nurture. b. When the client refuses to make the necessary disclosures, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent and reliance on the audit report: • declare the client that the audit report must no longer be associated with the financial statements. nonify the regulative agencies having jurisdiction over the client that the report should no l onger be relied on. • give the axe (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. 19-20. a. When the auditor has been able to make a satisfactory investigation and has determined that the selective schooling is reliable, he or she should describe the make the ulteriorly acquired information would take a shit had on the financial statements and the auditors report. b.When the client has not cooperated and the auditor has been unable to make a satisfactory investigation, without disclosing the specific information, the auditor should (1) evince the lack of cooperation and (2) state that if the information is true, the audit report should no longer be relied on. 19-21. a. The auditor has no responsibility to make any retrospective review of his or her work. However, when knowledge is obtained of possible omitted procedures, the auditor should assess their importance to his or her ab ility to support the antecedently expressed opinion. b.The auditor may find that he or she (1) can support the opinion or (2) cannot support the opinion. In the latter case, the auditor should perform the omitted procedures and if necessary prevent push reliance on the report. |Objective Questions | |19-22. |1. b |2. a |3. c | | | |19-23. |1. a |2. b |3. b |4. c | | |19-24. |1. a |2. c |3. b | | | |Comprehensive Questions | 19-25. (Estimated time †20 legal proceeding) . The maiden type of subsequent events includes those events that provide additional evidence concerning conditions that existed at the balance sheet date and affect the estimates inherent in the process of preparing financial statements. This type of subsequent events requires that the financial statements be adjusted by any changes in estimates resulting from the use of such additional evidence. The second type of subsequent events consists of those events that provide evidence concerning conditions that did not exist at the balance sheet date but arose subsequent to that date.These events should not result in adjustment to the financial statements but may be such that disclosure is required to advance the financial statements from being mis fleeting. b. The auditing procedures viridity should consider performing to gather evidence concerning subsequent events include the following: • Compare the latest available interim statements with the financial statements being audited. • Ascertain whether the interim statements were prepared on the same basis as the audited financial statements. require whether there was any significant change in the groovy stock, long-term debt, or working capital to the date of inquiry. • Inquire about the current spatial relation of specifics in the audited financial statements that were accounted for on the basis of tentative, preliminary, or inconclusive data. • Inquire about any unaccustomed adjustments made since the balance sheet date. • accept or inquire about the minutes of meetings of stock view asers or the board of directors. • Inquire of the clients legal counsel concerning litigation, claims, and assessments. Obtain a management representation letter, dated as of the date of Greens report, as to whether any subsequent events would require adjustment or disclosure. • Make such additional inquiries or perform such additional procedures as Green considers necessary and appropriate. 19-26. (Estimated time †30 minutes) a. 1. A subsequent events review is used to provide reasonable assumption that the auditor is aware of significant events that lose a material effect on financial statements. These are events that fork up occurred after the date of the financial statements but before the issuance of the audit report. 2.If the subsequent event is one that provides additional evidence concerning conditions existing at the date of the financial statements, then the financial st atements must be adjusted. If the subsequent event is one that provides evidence concerning conditions that arose after the date of the financial statements, disclosure is required. b. 1. The auditor obtains written representations from the client as part of the evidence gathered to meet the third standard of field work. The purpose of these written representations by management is to • tolerate oral representations given to the auditor. Impress on management that it has the primary responsibility for the financial statements. 2. The client representation letter may include statements concerning the following matters: • Completeness and accessibility of the accounting records and minutes of meetings of shareholders, directors, and committees. • Absence of unrecorded transactions and errors and ir fixtureities in the financial statements. • Existence of related society transactions or contingencies. • Plans or intentions that may affect the carrying v alue of assets and liabilities. . 1. The purpose of the management letter is to communicate to management the auditors recommendations regarding improvements in the efficiency and the effectiveness of matters that came to the auditors tutelage during the audit. 2. Three major subjects that may be communicate in the management letter include the following. • Internal control structure weaknesses that are considered immaterial. • Improvements to the accounting and information system. • Improvements to the internal controls related to achieving the objectives of the organization. 9-27. (Estimated time †25 minutes) | particular No. | |Required Disclosure or | | |Audit Procedures |Entry and Reasons | |1. |Goods in-transit would be detected in the product line of the |The receipt of the goods provides additional evidence with | | |auditors review of the year-end cutoff of acquires.The |respect to conditions that existed at the date of the balance | | |auditor w ould examine receiving reports and purchase banknotes|sheet and therefore the financial statements should be adjusted to| | |to make certain that the liability to suppliers had been |take into account such additional information. | | |recorded for all goods include in breed, and that all | | | |goods for which the client was liable at year end were | | | |recorded in scrutinise. | |2. |Settlements of litigation would be displayed by requesting |Settlements of litigation would require an adjustment of the | | |from the companys legal counsel a explanation and valuation|financial statements since the events that gave rise to the | | |of any litigation, impending litigation, claims, and |litigation had taken describe prior to the balance sheet date. | | particular liabilities of which he or she has knowledge that | | | |existed at the date of the balance sheet being reported upon,| | | |together with a description and evaluation of any additional | | | |matters of a like natu re which come to his or her watchfulness | | | |up to the date the information is furnished.A review of capital| | | |disbursements for the period between the balance sheet date | | | |and completion of field work may besides reveal evidence of the | | | |settlement. | | | | | | | | | | | | | | | | | | | | | | | | | |3. |The purchase would normally be Revealed in general |The purchase of a vernal business is not an event that provides | | |conversations with the client and would provided be detected |evidence with respect to conditions existing at the balance | | |by reading the minutes of meetings of stockholders, |sheet date; hence, it does not require adjustments in the | | |directors, and appropriate committee.In addition, because |financial statements. However, such an event would normally be| | |the amount paid is likely to be signally large in relation |of such importance that disclosures of it is required to keep | | |to other funds disbursements, a review of c ash disbursements |the financial statements from being misleading. If the | | |for the period between the balance sheet date and completion |acquisition is significant enough, it power be advisable to | | |of field work is likely to reveal such an extraordinary |supplement the historical statements with pro-forma statements| | |transaction.Moreover, because a purchase of a business |indicating the financial results if the two firms had been | | |usually requires a formal purchase agreement, the letter from|consolidated for the year ending December 31, 19XO. Otherwise,| | |the firms legal counsel would probably have revealed the |disclosure in glosss to the financial statements would be | | |purchase. |adequate. Occasionally, a situation of this type may have such| | | |a material rival on the entity that the auditor may wishing to | | | |include in the audit report an explanatory paragraph order| | | |the readers attention to the event and its effect. | |4. instrument losse s attributable to a flood would be brought to |Losses attributable to floods subsequent to the balance sheet | | |the auditors attention through inquires and discussions with|date to not provide in formation with respect to conditions | | |corporate officers and executives. Moreover, the auditor |that existed at the balance sheet data; hence, adjustment in | | |would know the location of the plants and warehouses of |the financial statements is not required. However, because the| | |clients and upon becoming aware of any major floods in such a|losses are material, they should be revealed in footnotes to | | |location, he or she would investigate to determine if the |the financial statements. Occasionally, situation of this type| | |clients facilities had suffered any damage. may have such a material partake on the entity that the auditor| | | |may wish to include in the audit report an explanatory | | | |paragraph directing the readers attention to the event and | | | |its effec t. | |5. |The sale of bonds or other securities would require a filing |gross revenue of bonds or capital stock are transactions of the type | | |with the SEC in which the auditor would presumably be |that do not provide information with espect to conditions | | |involved. In addition, the sale would be revealed by reading |that existed at the balance sheet date; hence, adjustment of | | |the minutes of directors and finance committees meetings, by|the financial statements is not required. However, such gross gross revenue | | |corresponding with the clients attorneys and by examining |may be of sufficient importance to require footnote | | |the cash receipts books in the period subsequent to the |disclosure. Occasionally, a situation of this type may have | | |balance sheet date for evidence of unusually large receipts. such a material strike on the entity that the auditor may wish| | | |to in the audit report an explanatory paragraph directing the | | | |readers attention to t he event and its effect. | 19-28. (Estimated time †15 minutes) The substantive audit procedures that Young should apply when testing for loss contingencies relating to litigation, claims, and assessments include the following: • Read minutes of meetings of stockholders, directors, and committees. • Read contracts, loan agreements, leases, and other documents. • Read correspondence with impose and other governmental agencies. • Read correspondence with amends and bonding companies. Read realiseation replies information concerning guarantees. • prove with management the entitys policies and procedures for identifying, valuating, and accounting for litigation, claims, and assessments. • Obtain from management or the clients general counsel a description and evaluation of litigation, claims, and assessments. • Obtain written assurance from management that the financial statements include all accruals • and disclosures required by contention on Financial Accounting Standards No. 5. • study documents in the clients possession concerning litigation, claims, and assessments, including correspondence from lawyers. Obtain an analysis of professional fee expenses and review supporting invoices for indications of contingencies. • crave the clients management to prepare for transmittal a letter of inquiry to those lawyers consulted by the client concerning litigation, claims, and assessments. • Compare the lawyers solvent to the items in the letter of inquiry to the description and evaluation of litigation, claims, and assessments obtained from management. • Determine that the financial statements include proper accruals and disclosures of the contingencies. 19-29. (Estimated time †25 minutes) 1. Disagree. Generally letters silent on particular aspects of the request letter require follow-up.The auditor should contact the attorney and confirm that he or she mean the letter to compl etely respond to the request letter and was silent because there were no issues to discuss. support of this confirmation should be included in the working papers. 2. Disagree. A useful evaluation is not eer possible. For instance, it may include an element difficult to call off or to which the lawyer may not have paid sufficient attention to make an evaluation. If the matter involved constitutes a material or contingent liability, the auditor will likely conclude there is an uncertainty with effects on the financial statements that cant be determined, and he or she should consider the effects of that uncertainty on the audit report. 3. Disagree.The attorneys opinion is an example of a marginally acceptable opinion. If such an opinion is issued on litigation where loss would seriously impair the companys operations, the auditor must give a qualified opinion and possibly consider a disclaimer of opinion. 4. Disagree. In nigh cases, attorneys, auditors, and clients discuss matters involving litigation, and during such informal discussions some attorneys express their opinions as to the outcome of disputed matters. such(prenominal) oral opinions should be expressed in written material by the attorney, and if they are not reduced to writing, the discussions generally should not be considered audit evidence. 5. Disagree.The law firm derives all or substantially all of its fees from the client. This is, in essence, analogous to in-house counsel. Evidence from in-house counsel may provide the auditor with the necessary corroboration in some cases. However, since the liability here is great, complete reliance on such evidence is not justified. 19-30. (Estimated time †25 minutes) Other matters that Aldermans representation letter should specifically confirm that: • The financial statements referred to above are fairly presented in conformity with generally accepted accounting principles. • We have made available to you all†• Financial re cords and related data. Minutes of the meetings of stockholders, directors, and committees of directors, or summaries of actions of recent meetings for which minutes have not yet been prepared. • on that point are no material transactions that have not been expertnessy recorded in the accounting records underlying the financial statements. • There has been no†• fraud involving management or employees who have significant roles in internal control. • Fraud involving others that could have a material effect on the financial statements. • Management believes that the effects of any uncorrected financial statement misstatements aggregated by the auditor during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. The following have been properly recorded or let out in the financial statements: • Related-party transactions, inc luding sales, purchases, loans, transfers, leasing arrangements, and guarantees, and amounts receivable from or payable to related parties. • Guarantees, whether written or oral, under which the company is contingently liable. • Significant estimates and material concentrations known to management that are required to be tell in accordance with the AICPAs Statement of coiffe 94-6, Disclosure of Certain Significant Risks and Uncertainties. • There are no other liabilities or gain or loss contingencies that are required to be accumulated or disclosed by FASB Statement No. 5. • The company has satisfactory title to all own assets, and there are no liens or encumbrances on such assets nor has any asset been pledged as collateral. The company has complied with all aspects of contractual agreements that would have a material effect on the financial statements in the event of noncompliance. • Debt securities that have been classified as held-to-maturity ha ve been so classified due to the companys intent to hold such securities, to maturity and the companys ability to do so. in all other debt securities appropriately have been classified as available-for-sale or trading. • Provision has been made to reduce profusion or archaic inventories to their estimated net realizable value. • outstanding stock reserved for options, warrants, conversions, or other requirements have been properly disclosed. 19-31. (Estimated time †30 minutes) a.The use of boilersuit analytical review at the final stages of an audit has two general advantages to the CPA: (1) a bountiful view is obtained of the date of the financial statements, and (2) the CPAs attention is focussed on exceptions or variations in the data. A openhanded view of the data under audit is indispensable by the CPA to draw conclusions about the data as a whole. Merely looking at individual transactions may lead the auditor to overlook important variations in the unde rlying data. The industriousness of analytical procedures to the final data to obtain this full view requires a discerning analysis of the data, which results in overall conclusions upon which the CPAs audit satisfaction rests. The CPA is thusly able to satisfy him or herself as to the reasonableness, validity, and concord of the data in view of the surrounding circumstances.The cerebrate of the CPAs attention on exceptions or variations in the data results in a more efficient and scotch audit because there is a reduction in the amount of detailed testing which would be required, in the absence of overall checks, to uncover these exceptions or variations. Furthermore, manipulations of accounts may be revealed because the double-entry bookkeeping system extends the effects of manipulations to additional accounts, which will then bear a changed human relationship to other accounts. In addition, managerial problems and trouble vagrant will be highlighted for the CPA and may lead to the opportunity to be of additional service to the client. b.The ratios that a CPA may compute during an audit as overall checks on balance sheet accounts and related nominal accounts may include the following: • Accruals of individual expenses to related total expenses. • Calculations of the entity’s operating cycle. • various(prenominal) components of return on assets and return on equity. • The impact of an entity’s financing and investing activities. • The ability of cash flow from operations to service debt and dividends. • Other measures of the entity’s liquidity and solvency. c. 1. The possible reasons for a decrease in the rate of inventory turnover include the following: • Decline in sales. Increase in inventory quantities, intentional or unintentional. • Incorrect computation of inventory because of errors in pricing, extensions, or taking of physical inventory. • inclusion body in inventory o f slow-moving or obsolete items. • Erroneous cutoff of purchases. • Erroneous cutoff of sales under the perpetual inventory accounting method. • springy purchases. • Change in inventory valuation method. 2. The possible reasons for an increase in the number of days sales in receivable include the following: • Change in credit terms. • Decreasing sales. • Change in the sales mix of products with different sales terms. • Change in mix of customers. • Improper sales cutoff. Unrecorded sales. • Lapping. • slow-moving collections caused by tighter economic conditions or lowering of the grapheme of the receivables. 19-32. (Estimated time †20 minutes) a. Reportable conditions are matters that come to an auditors attention, which, in the auditors judgment, should be communicated to the clients audit committee or its equivalent because they represent significant deficiencies in the design or operation of the internal c ontrol structure, which could adversely affect the organizations ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements.Material weaknesses are reportable conditions in which the design or operation of specific internal control structure elements do not reduce, to a relatively low level, the risk that errors or irregularities in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. b. An auditor is required to identify reportable conditions that come to the auditors attention in the normal course of an audit, but is not get to search for reportable conditions. The auditor uses judgment as to which matters are reportable conditions. Provided the audit committee has admit its understanding and consideration of such deficiencies and the associated risks, the auditor may decide certain matters do not need to be reported unless, because of changes in management or the audit committee, or because of the passage of time, it is appropriate to do so.Conditions noted by the auditor that are considered reportable should be reported, preferably in writing. If information is communicated orally, the auditor should document the communication. The report should state that the communication is intended solely for the information and use of the audit committee, management, and others within the organization. The auditor may identify and communicate separately those reportable conditions the auditor considers to be material weaknesses, but may not state that no reportable conditions were noted during the audit. Reportable conditions may be communicated during the course of the audit rather than after the audit is concluded. depending on the relative significance of the matters noted and -the urgency of disciplinal follow-up action. 19-33. (Estimated time †30 minutes) |a. |Deficiency | fit Wording | |1. |In completing our audit |In planning and performing our audit | |2. |Its internal control environment |Its internal control structure | |3. |Not to express an opinion |Not to provide assurance | |4. The design and effectiveness |The internal control structure and its operation | | |of the system 0f internal control | | |5. | below GAAS |Under standards | |6. |Potential weaknesses |Significant | |7. |To prepare financial |To record, process, summarize, and report financial data consistent| | |statements in conformity |with the assertions of management in the financial statements. | |8. For the audit committee |For the information and use of the audit committee, management, and| | |and others |others | b. A reportable condition may be of such magnitude as to be a material weakness. Thus, all material weaknesses are reportable conditions, but all reportable conditions are not material weaknesses. The two terms ar e defined as follows: • Reportable conditions represent significant deficiencies in the design or operation of the internal control structure, which could adversely affect the organizations ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. A material weakness is a reportable condition in which the design or operation of the specific internal control structure elements does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. c. Two additional paragraphs are required when the auditor refers to material weaknesses in the audit report. The first paragraph should include a definition of a material weakness and a description of reportable conditions that are material weak nesses.The second paragraph should describe the limitations of the auditors work; i. e. , that the work would not necessarily disclose all reportable conditions that are besides material weaknesses. 19-34. (Estimated time †20 minutes) a. Independent auditors use a management letter to call to managements attention matters that the auditor has noted during the course of the audit engagement but which did not fall within the scope of the opinion. The management letter provides an excellent vehicle for suggesting value-added run that can assist the business in change organizational performance. A management letter is rendered as a constructive service to suggest improvements as well as point out deficiencies. b.Many types of information can be covered in a management letter. The major, broad areas which are presented and discussed in the management letter include: • Suggestions for modifying and improving a clients internal controls. • Recommendations for changes an d improvements in accounting systems to better meet managements information needs. • Suggestions for improving the management of resources such as cash, inventories, and investments. • Comments regarding tax related matters. A detailed example of a suggestion for improving business radiation patterns follows: We understand that your accounting system offers discounts to customers who purchase in significant volumes.The schedule that grants these volume discounts as it prices a sales invoice does so after important information on gross margins has been reported to department managers. While sales invoices and underlying accounting information is correct, it does not agree with management information that is provided to sales managers as they make pricing decisions. As soon as possible you need to change the program that calculates the sales discounts so that gross margins and other information used by sales management includes the volume discounts offered customers. (An swer updated from original ICMA answer. ) 19-35. (Estimated time †30 minutes) a. 1. 1â€subsequent event during the subsequent event period requiring adjustment. 2. 1â€subsequent event during the subsequent event period requiring adjustment. 3. â€subsequent event during the subsequent event period requiring disclosure. 4. 2â€subsequent event during the subsequent event period requiring disclosure 5. 1â€subsequent event during the subsequent event period requiring adjustment. 6. 4â€subsequent event occurring after field work but before issuance of report. 7. 4â€subsequent event occurring after field work but before issuance of report. 8. 5â€postaudit discovery of facts existing at date of report. The date field work is completed is not specifically given. This answer is based on the customary practice of dating the audit report as of the end of field work (i. e. , February 26). b.For categories (1) and (2) the auditor has the responsibility for identifying and evaluating subsequent events up to the date of the auditors report. In discharging this responsibility, the auditor should be alert for subsequent events in performing substantive tests, and too perform specific auditing procedures at or near the completion of field work. For categories (3) and (4), the auditor has no responsibility to make inquiry or to perform any auditing procedures during this time period to discover subsequent events. However, if knowledge of such an event comes to the auditors attention, he or she should determine whether the event requires adjustment of or disclosure in the financial statements. For category (5), the auditor has no responsibility for their discovery.However, if the auditor becomes aware of such facts and the facts may have affected the report that was issued, the auditor is required to ascertain the reliability of the information. c. Information about the items would be obtained from the following: 1. Inquiry of management; client †Å"rep” letter. 2. Review of bad debt write-offs in January. 3. Reading of minutes. 4. remark of fire; newspaper account of fire; inquiry of management. 5. Inquiry of management; lawyers letter; and client â€Å"rep” letter. 6. Reading of minutes. 7. Newspaper story on coup; inquiry of management. 8. Inquiry of management; lawyers letter; and client ‘rep” letter.If the client fails to make required disclosure, the auditor should notify each member of the board of directors of such refusal and take the following steps to prevent further reliance on the audit report and: • Notify the client that the audit report must no longer be associated with the financial statements. • Notify regulatory agencies having jurisdiction over the client that the report should no longer be relied on. • Notify (generally via the regulatory agency) each individual known to be relying on the statements that the report should no longer be relied on. |Cases | 19-36. See separate file with answers to the comprehensive case related to the audit of Mt. Hood Furniture that is included with this chapter. NOTE: several(prenominal) revisions were made to this problem to correct printing errors. The revise problem is posted on the student resources website. | 19-37. (Estimated time †25 minutes) a. and b. 1. The state governments approval of a plan for the construction of an express highway would have come to the CPAs attention through inquiries of officers and key personnel, examination of the minutes of the meetings of the board of directors and stockholders, and reading local newspapers. The details of the item would not have to be disclosed as a separate footnote because all firm assets of the corporation, including the right to the condemnation award, were to be sold as of March 1, 19X1. 2.It is improbable that the CPA would perk the source of the $25,000 unless it were revealed in a discussion with the president or his face-to-face accoun tant, or unless the auditor prepared the presidents personal income tax return, in which case the interest charges would have led to his investigation of the use to which the funds were put. scope out the loan in the balance sheet as a loan from an officer would be sufficient disclosure. The source from which the officer obtained the funds would not be disclosed because it is the officers personal business and has no effect upon the corporations financial statements. Indeed, disclosure of the funds source energy be construed as detrimental to the officer. 3. The additional liability for the ore shipment would have been revealed by CPAs scanning of January transactions. The CPAs regular xamination of 19XO transactions and related documents such as purchase contracts would have caused him or her to note the item for subsequent follow-up to determine the final liability. In addition, the clients letter of representation might have mentioned the potential liability. The item would not require separate disclosure by footnote or otherwise and would be handled by adjusting the financial statement accounts payable by the amount of the additional charge, $9,064 4. The CPA might learn of the agreement to purchase the treasurers stock ownership through inquiries of management and legal counsel, examination of the minutes of the meetings of the board of directors and stockholders, and subsequent reading of the agreement. The absence of the treasurer might also arouse the CPAs curiosity.The details of the agreement would be disclosed in a footnote because the use of company cash for the repurchase of stock and the change in the amount of stock held by stockholders might have a heavy impact on subsequent years financial statements. Usually a management change, such as the treasurers resignation, does not require disclosure in the financial statements. The details underlying the separation (personal disagreements and divorce) should not be disclosed because they are person al matters. 5. by inquiries of management, review of financial statements for January, scanning of transactions, and observations, the CPA would learn of the reduced sales and of the strike.Disclosure would not be made in the financial statements of these conditions because such disclosure might create doubt as to the reasons therefore and misleading inference might be drawn. 6. The contract with large Industries would come to the CPAs attention through inquiries of management and legal counsel, reading the minutes of the meetings of the board of directors and stockholders, and examination of the contract. All important details of the contract should be disclosed in a footnote because of the great effect upon the corporations future. The factors contributing to the entry into the contract need not be disclosed in the statements; while they might be of interest to readers, hey are by no means essential to make the statements not misleading. 19-38. (Estimated time †25 minutes) The omissions, ambiguities, and inappropriate statements and terminology in Browns letter are as follows: • The action that Consolidated intends to take concerning each suit (for example, to contest the matter vigorously, to look to an out-of-court settlement, or to appeal an adverse decision) is omitted. • A description of the progress of each case to date is omitted. • An evaluation of the likelihood of an unfavorable outcome of each case is omitted. • An estimate, if one can be made, of the amount or range of potential loss of each case is omitted. The various other pending or endanger litigation on which Young was consulted is not identified and included. • The unasserted claims and assessments probable of assertion that have a reasonable possibility of an unfavorable outcome are not identified. • Consolidateds understanding of Youngs responsibility to advise Consolidated concerning the disclosure of unasserted possible claims or assessments is omitted. • Materiality (or the limits of materiality) is not addressed. • The reference point to a limitation on Youngs response due to confidentiality is inappropriate. • Young is not communicate to identify the nature of and reasons for any limited response. Young is not requested to include matters that existed after December 31, 1992, up to the date of Youngs response. • The date by which Youngs response is needed is not indicated. • The reference to Youngs response possibly being quoted or referred to in the financial statements is inappropriate. • Vague terminology such as â€Å"slight” and â€Å"some chance” is included where â€Å"remote” and â€Å"possible” are more appropriate. • There is no inquiry about any free or unbilled charges, services, or disbursements. |Research Questions | For the reasons specified in the introduction to this manual, solutions are not provided for this category of questi ons.\r\n'