His Talk, Her Talk

It is no secret that men and women have marriage problems. A big source of that happens to be communication issues. Men tend to not be interested in what the women wants to talk about. Same goes with women, they may not be as interested in male conversations or men do not give as much detail as the women would like. That is why many are attending marriage counseling. For couples in marriage counseling a good essay to read is â€Å"His talk, her talk†, by Joyce Maynard. It talks about how there are different ways men and women talk. Males tend to talk about general things and skip details.Females will usually talk about a certain topic and stay on it. Men will usually just skip from topic to topic. Another essay that would be a good read is â€Å"Man to man, women to women†, by Mark A. Sherman and Adelaide Hags. They talk about how males and females talk about different things. Women tend to talk about kids, jobs, husbands and other female things. Men will usually just s tick to sports, work, and anything else that happens to be in their surroundings, as in anything that happens to be on the news. So men and women differ in conversation.The essay I would most recommend would be â€Å"His talk, her talk†, by Joyce Maynard. It basically states that it is okay for a husband and wife do not have the most in common when it comes to conversations. Women and men talk about different things. The other spouse is just supposed to accept that. That would help others open their eyes. In conclusion both essays are good, but that is the one I would recommend. The one bad thing about it is that it is from one women’s perspective. One situation does not speak for everyone. However it does speak for the majority. So it would help many couples in marriage counseling.

Illegal Immigration Issues

Illegal Immigration Issues 1 Marcus Hallett AP Human Geography Immigration Essay 07 February 2011 How Should Politicians Decide on Illegal Immigration Issues? In the United States, immigration policy decisions are capable of gaining or costing this country trillions of dollars. Political choices now could change the future of millions of lives. Choices opposing immigration could cost the U. S. countless jobs, including those of native U. S. citizens and naturalized immigrants. Consider how Texas, Connecticut, Florida, and North Dakota handle this controversial issue. First, consider how Texas, a state on the Mexico-U. S. order, deals with immigration issues. It is estimated that 1. 7 million unauthorized immigrants reside in the state of Texas. (CNN, 2010) The state is currently considering new laws to require all immigrants to have proof of citizenship on their person at all times. This would also allow law enforcement officers to arrest anyone appearing to be from another country ( racial profiling) who do not carry citizenship papers with them. (The Huffington Post, 2010) Judging from local comments on the NBC Dallas-Fort Worth political news page, the overall view from citizens and politicians alike seems to be against immigration. NBC Dallas-Fort Worth, 2010) Now consider the immigration laws in Connecticut. In the city of New Haven, beginning in 2007, illegal immigrants were able to obtain ID cards from the local government. New Haven Illegal Immigration Issues 2 was the first United States city to offer this. (US Immigraton Support)Also in 2007, Connecticut became the eleventh state to offer illegal immigrants that graduate from high school eligibility to pay the in-state resident tuition to attend any of the state’s public colleges. Medina, 2007) This shows that the government in Connecticut seems to be fairly tolerant of illegal immigration and may be inclined to vote for immigration reform in support of increased immigration and naturalization. Next, look at immigration policies in Florida. Due to its proximity to the Caribbean and other Atlantic islands large numbers of immigrants, both legal and illegal, reside in the state. In late 2010 the Florida government proposed a law requiring law enforcement to check for valid citizenship on anyone thought to be an unauthorized immigrant when stopped for violation of another law. Liston, 2010) This shows that Florida’s government is becoming less passive on how it treats illegal immigration issues. Now, consider immigration in North Dakota. The United States Citizenship and Immigration Services estimates that there are fewer than 2,500 illegal immigrants in the state. (StateMaster. com)North Dakota, therefore, may have a more open viewpoint on the subject. When making decisions on immigration, politicians should take into consideration how their decisions affect people’s lives. If large scale raids occur it can cause psychological trauma to the families of those ar rested and deported. Notice what one author has to say on the matter: Raids inevitably affect kids†¦ Most of these kids are U. S. citizens and most are 10 and under. After a large-scale raid, community members scramble to find and rearrange care for the children†¦ Some immigrant families hid in their homes and basements for Illegal Immigration Issues 3 days or weeks following the raids because they were afraid†¦[These] experiences induce emotional and psychological problems, and behavioral changes like changing sleep patterns, loss of appetite, and more aggressive behaviors. In the most serious cases, they experience depression, separation anxiety, post-traumatic stress disorder, and suicidal thoughts. (Casteneda, 2007) Another thing politicians should consider when voting upon immigration laws is the economy. According to the American Immigration Council if unauthorized immigrants were legalized it could result in the US Gross Domestic Product to increase by at least . 84 percent. This would also INCREASE the number of jobs available in the US. Mass deportation of illegal immigrants could result in the United States Gross Domestic Product being reduced by 1. 6 percent. Over ten years this would amount to a loss of $2. 6 trillion. The Center for American Progress estimates that over a five year timespan the total cost of mass deportation would amount to $206 – 230 billion. (Immigration Policy Center and Center for American Progress, 2010) These choices also affect the workforce. If all immigrant dairy workers in the United States were removed, the U. S. economic output would be reduced by $22 billion, and 133,000 workers would lose their jobs, including legalized and native-born citizens. National Milk Producers Federation, 2009) It is evident that choices made within the next few years can shape the United States population, economy, and culture. If this key issue is not handled properly it could cost trillions of dollars, plunging the United States even deeper into debt. If politicians put aside their xenophobic, prejudice views and overly partisan stances and work together, this country could be Illegal Immigration Issues 4 pulled out of this deep recession and could become a strong, economically powerful force for peace. Illegal Immigration Issues References Casteneda, R. (2007, December 6). Five Questions for Rosa Castaneda. Retrieved from http://www. urban. org/toolkit/fivequestions/RCastaneda. cfm CNN. (2010, February 10). Fewer unauthorized immigrants in U. S. in 2009, government says. News, . Retrieved February 6, 2 011, from http://articles. cnn. com/2010-0210/us/illegal. immigrants_1_unauthorized-population-unauthorized-immigrants-pewhispanic-center-report? _s=PM:US Liston, B. (2010, August 11). Florida AG proposes tougher illegal immigrant curbs. Reuters. Orlando. Retrieved from http://www. euters. com/article/2010/08/11/us-usa-immigrationflorida-idUSTRE67A2XS20100811 Medina, J. (2007, June 2). Bill to Reduce Tuition for Illegal Immigrants Passes in Connecticut. The New York Times. New York. Retrieved from http://www. nytimes. com/2007/06/02/nyregion/02conn. html? _r=1 National Milk Producers Federation. (2009). THE ECONOMIC IMPACTS OF IMMIGRATION ON U. S. DAIRY FARMS (Survey). Retrieved from http://www. nmpf. org/files/file/NMPF%20Immigration%20Survey%20Web. pdf NBC Dallas-Fort Worth. (2010, April 28). Texas Rep Wants to Import AZ Immigration Law. NBC Dallas-Fort Worth. News, . Retrieved February 6, 2011, from http://www. nbcdfw. com/news/politics/Rep-Wants-AZ-Immigration-Law-in-Texas92305354. html StateMaster. com. (n. d. ). Estimated number of Illegal Immigrants (most recent) by state. StateMaster. com. Retrieved February 6, 2011, from Illegal Immigration Issues 6 http://www. statemaster. com/graph/peo_est_num_of_ill_imm-people-estimated-numberillegal-immigrants#source The Huffington Post. (2010, November 10). Texas Immigration Law Under Proposal Would Resemble Arizona? s Hard-Line Approach. The Huffington Post. Retrieved from http://www. huffingtonpost. com/2010/11/10/texas-immigration-law-wou_n_780933. html US Immigraton Support. (n. d. ). Immigration to Connecticut. US Immigraton Support. Retrieved February 6, 2011, from http://www. usimmigrationsupport. org/connecticut. html Marcus Hallett Digitally signed by Marcus Hallett DN: CN = Marcus Hallett, OU = Comodo Trust Network – PERSONA NOT VALIDATED Reason: I am the author of this document Location: Morristown, Tennessee, USA Date: 2011. 02. 06 21:51:47 -05'00'  © 2012 Marcus Hallett. All Rights Reserved.

Black Hole and White Hole

Under the theory of quantum mechanics black holes possess a temperature and emit Hawking radiation through slow dissipation by anti-protons. Most black holes are made when a giant star, called a supergiant, at least twenty times bigger than our own Sun dies, and leaves behind a mass that is at least one solar mass. Stars die when they run out of hydrogen or other nuclear fuel to burn and  start  to collaps. A supergiant stars death is called a supernova. Stars are usually in equilibrium, which means they are making enough energy to push their mass outward against the force of gravity. When the star runs out of fuel to make energy, gravity takes over. Gravity pulls the center of the star inward very quickly. A white hole, in general relativity, is a hypothetical region of space time which cannot be entered from the outside, but from which matter and light may escape. In this sense it is the reverse of a black hole, which can be entered from the outside, but from which nothing, including light, may escape. However, it is theoretically possible for a traveler to enter a rotating black hole, avoid the singularity, and travel into a rotating white hole which allows the traveler to escape into another universe. White holes appear in the theory of eternal black holes. â€Å"In addition to a black hole region in the future, such a solution of the Einstein equations has a white hole region in its past. † However, this region does not exist for black holes that have formed through gravitational collapse, nor are there any known physical processes through which a white hole could be formed. Like black holes, white holes have properties like mass, charge, and angular momentum. † They attract matter like any other mass, but objects falling towards a white hole would never actually reach the white holes event horizon. The white hole event horizon in the past becomes a black hole event horizon in the future, so any object falling towards it will eventually reach the black hole horizon. They are, predicted as a possible other end of a black hole that has a worm hole through space, ut black holes are most likely just a point in space without an other side. A white hole is the theorized time reversal of a black hole. The event horizon of a black hole attracts matter, so event horizon of a white hole ejects matter even though the white hole itself still attracts matter. The main difference between the two is the action of the event horizon. As you can see, this is what a black hole and a white holes are

Job fair-walmart Essay Example | Topics and Well Written Essays - 750 words

Job fair-walmart - Essay Example That shop is today the world’s largest retailer headquarters. Throughout the years up to date, the shop has experienced many challenges ranging from employees, supply chain, and normal running and coordination of the shop. However, I am proud to say that despite all the challenges and competition from other retailers, Wal-mart has stood its ground. I do not intend to bore you with all the tiny details of Wal-mart of its challenges and successes. The great Wal-Mart experience can only be realized once you agree to work as an employee here. As I had said above, there are many benefits that come with working at Wal-mart. I will brief you about all the benefits and opportunities that can be realized by working at Wal-mart. Progressive working opportunities Wal-mart is an established retailer shop. It sells many goods at low prices. Given the vast size of the retailer shop, many employees are required. Also, given the vast size of any our branches retailer shops there are many leve ls of jobs. The highest ranking job is that for an executive manager (Jamie 1). Wing to the many branches that we have, a big number of executive managers are required to run the shops. Thus, you do not have to worry about waiting forever for your opportunity to be at the top. The numerous job opportunities at the executive management level give everyone a fair chance to reach at the top of their careers. Compared to other companies with only one executive manager; at Wal-mart the chances of being discovered as a leader are numerous. The possibility of you achieving great heights in your career is made a reality at Wal-mart. Convenience The joy of working at Wal-mart is the convenience and flexibility. Wal-mart is conveniently positioned in the town which translates to easy access both to employees who drive and those who use public means. Wal-mart is also flexible on the academic achievements. Due to the wide variety of services offered at Wal-mart, we employ technical workers and also the great academics. So whether you are an academic or a technical person, you can rest assured that at Wal-Mart there is something for you to do. Example of job opportunities at Wal-Mart includes managerial jobs, cashier jobs, security, drivers, sales persons, legal workers, and clerical jobs among many others. The list of job opportunities is endless in every literal sense. Another important aspect is that at Wal-Mart we work in shifts. Thus, one can sign for any shift whether day or night that they are comfortable with. At Wal-mart, payments are billed per hour. Thus, one can take a part time job without the fear of the company cheating you from your hard earned money. Benefits Now to the interesting part as to why all of us have to work at some point. Money is crucial in our lives as it is the fuel of life. At Wal-mart, we have casual laborers and permanent workers. Payments are made in distinction. The salary is directly proportional to the level of job you hold. So withou t even saying it, the executive managers are the highest paid as they are at the top of the chain. The policy of the company is to pay people by the hours they work (Jamie 1). Thus, the more the hour you work the more you earn. In addition to salaries, there are other benefits such as employee discounts. One thing you have to consider is that Wal-mart is a retail shop and we sell all sorts of products. So, by employee discounts you benefit from reduced prices of

Organizational Leadership and Community Engagement Thesis Proposal

Organizational Leadership and Community Engagement - Thesis Proposal Example According to Lamb and McKee (2004), this idea distinct leadership from authority organizational leadership is not about an individual affair. The concept of organizational leadership defines the features of self organizations in groups, their behaviors, and agreements on ways to handle their affairs effectively. The conflict that affects organizational leadership is the rationale of the owners of organizations not wanting to leave the fate of their investments to the concept of self organization. These owners will always tend to put an authority over the naturally self directing leadership to have control over it. Many people would take the senior authority in an organization to be leadership which is not true; it is a mere command that validates what the seniors have to say over their juniors in the functions of an organization On the other hand, community engagement defines involvement of individuals or groups in organizational functions either temporarily or permanent with the aim of benefiting the community. This activity enables an organization help progress a community from certain stagnancy (Cavaye, 2001). Community engagement has come to be as a result of the idea of community benefit which gives that for any ideal to be workable in the society then it must benefit the community it operates in one way or the other (Chatter for Community Engagement, 2001). According to Lloyd (2009) community engagement concerns a sincere built relationship with the society for its sake rather than so to profit making. It has some main aspects such as resource development, establishment of friendships, impact planning towards the community, the welfare of the organization, programs the resources shared among others which are mainly meant for the benefit of the community (Gottlieb & Hildy, 2007). 1.2 Background Study The purpose of concept of organizational leadership and community engagement is to promote the ideals of the concerned organization and benefiting the community in which it operates at the same time. (George, 2000). Considering the relationships in water management in Victoria Australia we make a study of one major case. There have been many programs for water

Social work critical thinking essay. book-Blaming The Victim by Essay

Social work critical thinking . book-Blaming The Victim by William Ryan - Essay Example The child’s upbringing is brought up repeatedly as an excuse for the lower educational levels of the minorities. The article mentions the influence of the home environment and the lack of experiences as a reason for hindered learning. It goes on to say that these differences in the home environment cause a barrier to education by not teaching the black student with, â€Å"inadequate preparation for the reality of the modern urban school.† (37) Integration became the solution for the poor educational system. So rather than facing the true problem, the victim is blamed and, â€Å"Uneducated parents, crowded living quarters, absence of books, family disinterest in education—all combine to handicap the poor black child as he enters the school system.† (33) Thus not only blaming the victim, but also instilling a belief in negative stereotypical beliefs about the victims. So not only is the child and his upbringing blamed for the lack of education, the inequality is justified by finding defects in the child while blaming. One instance of finding defect is that it was believed that being poor led to a â€Å"functional inferiority.† The Coleman Report was considered comprehensive. Coleman’s studies found that â€Å"blackness and low achievement are highly correlated†. This research blamed the victim by assuming that because white children learn more, black children learn less. Repeatedly, the blame returns to the home environment, blaming the victim for an upbringing. Researchers based findings on how far a student would go based on number of newspapers in the home, educational level of father and mother, books in the home, etc. (51) The research determined that there were more opportunities, more preparations for college and more resources available for whites. According to the author, the Coleman Report blames the victim based on the family background, treating it as â€Å"a cause-and-effect

Predicting the development of Anorexia Essay Example | Topics and Well Written Essays - 2750 words

Predicting the development of Anorexia - Essay Example The present study aims to identify the possible correlation between different adult attachment styles to the vulnerability of developing eating disorders. The susceptibility of developing anorexia is higher among the insecure attached people than those secure attached. Attachment relationships remain important throughout the life. While female adolescent and young adult are most likely affected by anorexia the vulnerability may vary across attachment styles. A group of 50 female patients aged 18-30, who fulfilled DSM-III-R criteria for typical anorexia nervosa and bulimia nervosa will be studied. They will undergo an interview to assess their attachment styles by using the relationship questionnaire (RQ) created by Bartholomew and Horowitz. Pearson correlation analyses will be performed afterwards to calculate the correlation among the variables. The results may be useful in risk assessment. Eating disorders are one of the most common forms of mental health problem and are associated with increased risk to life. The most common mental health problems in clinical practice are depression, eating disorders and anxiety disorders. The mortality rate is very high for eating disorders. Anorexia, when it is simply a physical symptom, can be caused by a range of problems, not necessarily psychological, which is why when it is part of an eating disorder, it is often called anorexia nervosa, in order to distinguish it. The overwhelming majority of people with eating disorders are heterosexual women. An estimated 10 per cent of all cases of eating disorders are male. A very interesting case in point is the study of anorexia in Hong Kong by Lee (2001: 40-54). Usually anorexia nervosa is associated with the fear of getting fat. This is an important feature of the differential diagnosis in the Diagnostic and Statistical Manual IV (DSM IV) for anorexia. The prevalence of eating disorde rs in young women in Hong Kong and other high-income cities are on the rise. Their earlier study revealed that the prevalence of disordered eating in Hong Kong is related to body dissatisfaction, family dysfunction, and depression in the adolescent females. Chinese adolescent females demonstrate Western pattern of body dissatisfaction and disordered eating attitudes. The psychosocial vulnerability factors are closely linked with it, and in the coming time, the authors predicted, there would be more weight control behavior and eating disorders (Lee and Lee, 1996). In their study in 2000, they commented that societal modernization is the cause of it (Lee and Lee, 2000). Another interesting feature is that they had no fear of getting fat, but they refused food in order to express their worries or to assert themselves in the family (Lee, 2001). Thus self-evaluation has a role to play in these disorders. Aim The present study aims at identifying the possible correlation between different adult styles of attachment to the risk of developing eating disorders. Objectives Thus far, the therapeutic measures available for eating disorders are inadequate. Better interventions are possible if the mechanism is delineated further. If a correlation between these eating disorders and attachment style in the adulthood is established, then

Health Promotion and Evidence Based Practice Assignment

Health Promotion and Evidence Based Practice - Assignment Example Alcohol and drug abuse are among the foremost causes of disability and demise in North Carolina. Alcohol and substance abuse dependence are both problems in themselves and contributors to other health problems. For example, people under the influence of substance abuse are at a risk of premature deaths. Other health problems associated with substance abuse include depressions, mental health disorders, interpersonal relation, poor school or workplace functioning and low overall sense of wellbeing. However, these health hazards are preventable risk factors (Andrews & National Research Council, 1991). For the prevention of drug substance abuse and the improvement of mental health, there are evidenced priority recommendations. According to the North Carolina prevention plan, priority number one is the development and implementation of a comprehensive plan for substance abuse. To be included in the plan are recommendations to beer and wine taxation. With expensive beer and wine, it will n ot be easily affordable to the addicted individuals (Hastings et al, 2010). Together with increasing tax rates on beer and wines, substance abuse prevention also requires community outreach. Therefore, a comprehensive community based programs for prevention of substance use and abuse is a sizeable community outreach strategy. The implementation of this community based prevention plan should include a team that provides emotional care and nutritional health to the victims and subjects of the program (Hastings et al, 2010). The article â€Å"prevention issues brief final in 2010† clearly outlines the prevention strategies and its elements. The evidence based prevention strategies shows a degree of effectiveness in decreasing the rate of substance use and abuse. Nevertheless, they also have several positive impacts like self -identification, improved sense of self -wellbeing, reduced levels of depreciation and improved health conditions. For all the evidence based prevention str ategies on substance use and abuse, youths should be the main target since their developing brain is susceptible damage by alcohol and others substances (Hastings et al, 2010). The strategies or action steps that form the evidence-based prevention of substance use and abuse and for improvement of mental health include the following. The activity begins from the individuals. Guidance and counseling provision to individuals to be substance use abuse free and in case of any mental disorder seek professional help. Again, from the individuals, home prevention is a strong evidence strategy. Parents should take the initiative to talk to their children about substance abuse dangers. (Hastings et al, 2010). To the victims of substance abuse clinical preventive measures like screening, brief intervention and treatment in case of any health problem is fundamental. Keeping the public up-to-date on these evidence-based clinical preventive measures will ensure that people are aware of where to go to find help (North Carolina Institute of Medicine & North Carolina, 2009). In worksites and offices, wellness programs for substance abuse will keep these people informed. In addition to the other programs, offering insurance programs to the community on incidences of substance abu

Strategic Management Assignment Example | Topics and Well Written Essays - 2000 words - 1

Strategic Management - Assignment Example The core competencies of an organisation are focused on satisfying customer needs and demands to achieve more than average returns (Thompson, 2001). The Business-level strategies help the organisation to achieve its targets. The actions of Business level strategies provide value to customers and help the organisation to gain a competitive advantage (Kaplan and Norton, 2001). The Business-level strategies are also concerned with the position of the firm in an industry, with respect to competitors and to the five forces of competition (Hill, Jones and Schilling, 2014). A competitive advantage is a benefit which is gained over its rivals by a company by offering customers value for the products, through lower prices or by providing additional benefits and service that can justify similar or higher prices (Ansoff and McDonnell, 1990). Manufacturers or producers who are involved in niche marketing, exploring a competitive advantage, to them it means increased profit and a sustainable business and its success over the long term (Pearce and Robinson, 2000). The following categorisation defines competitive advantage better and discusses several strategies which help in building a competitive advantage of a company. Cost Leadership is a strategy by which the company makes continuous efforts to cut costs relative to its competitors (Goldman and Nieuwenhuizen, 2006). Here the company aims to compete for a wide range of customers based on price. Differentiation is a strategy by which a unique feature in the product provides value to the customers. It is created by lowering buyer’s cost, sustainability and raising buyer’s performance (Stevenson and Hojati, 2007). In Focused low cost strategy, the company selects a small segment of market to sell its products or services at a competitive price (Thompson, et al., 2008). In

Box Plot For Males And Females For The Variable Day Essay Example for Free

Box Plot For Males And Females For The Variable Day Essay Data was analyzed using SPSS. There was an outlier for subject 611, the female whole data was 120. 02 for day 1 of download festival, which was changed appropriately to 2. 02. the results for the box plot were then obtained. Exploratory Data Analysis (EDA) EDA is the form of data analysis that utilizes different tools to accompany the overall statistical hypothesis testing analytical methods for the sake of ensuring the analysis is more clear and easier to understand. The analysis usually involves exploration of the data to understand its general characteristics on top of those that a research was carried out to test. They hence help one to have a general understanding of the sample from which the data was collected and ultimately understand the population from which the data was collected. EDA utilizes different statistical tools in exploring the data being investigated. Such tools aim at explaining the data by giving such characteristics of the sample as its behavior in terms of its mean, median, mode, presence of outliers, its distribution and normality among other characteristics. The tools mostly constitute of graphical tools such as charts, histograms and different plots. All these tools are important in any study as they improve ones understanding of the sample being investigated and also reveal other characteristics that may be of scientific interest yet were not being considered as part of the study at hand.

The Effectiveness Of The Violence Against Women Act Criminology Essay

The Effectiveness Of The Violence Against Women Act Criminology Essay This paper will examine intimate partner violence and two programs that have been adopted to improve this wide-spread mounting issue. This paper looks at the Violence against Women Act signed by congress in 1994 and its effectiveness as well as the results of mandated batterer intervention programs in the United States. Studies gathered for both programs are used to determine benefits and disadvantages of continued funding. The overall methods used to determine improvement and the limitations of conducting such studies are also explored. The research considered determines that while the above mentioned programs have only been in place a short while, have many merits. The Violence against Women Act has made women safer and helped bring about social change and batterer intervention programs produce a positive effect in men who abuse. It is determined after reviewing studies that both programs are inter-related, needed and deserve support and increased funding. The Effectiveness of the Violence against Women Act and Batterer Intervention Programs to Improve Incidents of Intimate Partner Violence This paper will examine intimate partner violence and two programs that have been adopted to improve this wide-spread mounting issue. When encountering domestic violence women have two choices, leaving or staying. If they leave they often become the sole bread winner and enter the secondary labor market with low pay, no medical benefits, and encounter a glass ceiling if they do rise in economic status. Being economically discriminated against as a result of the feminization of poverty, often results in the need for assistance (Karger Stoesz, p.79). For some it means trying to access the shrinking welfare system that now has time limits, further hindering their ability to gain training or education to maintain or move up in economic status. Others can become impoverished when their partner leaves or is removed, and turn to illegal means for survival for themselves and their children. Program One: The Violence against Women Act In 1994 as a result of feminists outcry Congress produced a bill that President Clinton signed, the Violence against Women Act (VAWA). The law only 16 years old continues; it has strengthened state laws for protection to women in numerous ways. It defines domestic violence to include same sex or cohabitating couples and made restraining and stalking orders available nationwide. It has special safety provisions for the elderly and disabled. It seeks to keep women safe by funding programs to end sexual assault; its laws protect against violence and discrimination in public, at home, and work. In addition it covers immigrant women and their children (Hyunkag Wilke 2005, p.126). It additionally provides funding for battered women shelters, hot lines, and community justice efforts to prosecute and hold financially responsible perpetrators for victimizing women (Karger Stoesz, p.78). The VAWA instituted comprehensive methods to protect victims through a community coalition of prosecutors , advocates, judges and police. Methods enacted forbid the ownership of guns by persons with restraining orders, mandated arrest, and most importantly made intimate partner violence against the law. Moreover it strengthened law enforcement providing equal justice for women, and funded tracking DV perpetrators in a national crime data base. Funding and implementing the VAWA promoted education and training for judges and had them remand perpetrators to batterer intervention programs which had started in some locals in the late 1970s (Hyunkag Wilke 2005, p.126). Hyunkag and Wilke studied the VAWA program in 2005 for the College of Social Work at Florida State University using 2,368 victim incident files, and data from the National Crime Victims Survey from 1992 through 2003. A limitation was that only half of the victims reported something worth considering (Hyunkag Wilke, 2005 p.128-129). The study used an interrupted time series design comparing four variables (age, race, marital status, and education) to yearly DV incidence reports. Research questions were: Did VAWA reduce DV and increase perpetrator arrest? Did it cause more incident reporting and contact with criminal justice? The study used U.S. Census population data and divided it by Bureau of Justice Statistics of DV incidents. The same method was used for contact with other support services (Hyunkag Wilke 2005, p.130-131). The samples from individuals over 18 years old showed rates have gradually lowered through the trend started prior to VAWA. Since VAWAs enactment funding has t aken a devolution track with states given more responsibility with funding through block grants. In its first year Burt et al found (as cited in Hyunkag Wilke, 2005 p.127) by five years $1.6 billion had been granted to states. The authors attribute the minimal change after VAWAs implementation to an implausible lag of effect or changes ongoing before VAWA such as available safe shelters. Furthermore it seems criminal justice intervention via batterer programs and state mandatory arrest laws, were already producing change. Program Two: Batterer Intervention Programs Intimate partner violence is predominately perpetrated by men. Batterer intervention programs are preventative in fomenting behavior change in abusers who would normally continue to use violence. Adams found in 1988 (as cited by Gondolf 2004, p.606) that batterer intervention programs (BIPs) were an outgrowth of the womens movement. Initially intervening in DV with remedial safe shelters victims advocates started furthering their mission seeking ways to change batterer behavior through counseling in the late 1970s. Because most victims return to, or continue to live with their abusers, a behavioral change in men is warranted. BIPs results are controversial and many believe that batterers cannot change causing mental health researchers to seek empirical best practices. E.W. Gondolf has researched BIP effectiveness for over 25 years. He performed a quasi-meta-analysis of research to date in 2003 for The Mid-Atlantic Addictions Training Institute and Indiana University of Pennsylvania. He found interventions for batterers share many of the difficulties found in alcohol, drug, depression and sex offender populations (Gondolf 2004 p.607). Research has used different designs and measures of non-uniform subject cohorts producing contrary results from different studies. Different men or settings give different results. Divergent ingredients and proportions make a unique cake. His study argues that different locations for programs have differencing levels of community involvement. The wide ranging skills of members in domestic violence councils, counseling firms or courts affect outcomes. Gladwell in 2000 (as cited, Gondolf 2004 p.608) explains the problem is how to measure the synergistic effect. Dobosh et al (as cited, Gondolf 2004 p.608) say different p atterns and levels of abuse are like constellations (controlling behavior, verbal abuse, and threats) which assault the tip of the iceberg. Another problem with study design is how long of a period with no violence supports a claim of program success. He feels to be realistic studies must shift from cumulative outcomes to longitudinal retrospective ones. Additionally, is a reduction of violence a success? A compounding problem is men who drop out, drink or do drugs, and whether to count them in outcomes (Gondolf 2004, p.611-612). In summation Gondolf endorses using a dose response approach by modeling techniques to create a context that simulates a control group that quantifies collaborative influences. The four year multi site evaluation funded by the Center for Disease Control was designed to answer questions of program outcomes. Additionally researchers used interviews with female partners of participants to increase the qualitative results. He found: a marked de-escalation in re-assault and abuse of other forms. Re-assaults happened 70% of the time while participants were in the program, suggesting a need to monitor more during treatment rather than after. Another researcher, Jones, in 2000 (as cited by Gondolf 2004 p.617) found the costs of treatment were economically better than the alternatives of probation or jail. The research revealed that when program participants were coerced into attendance by regular review like drug courts a 70% program completion rate was attained. Further suggestions from research were identifying high risk individuals such as antisocial personality types and remanding them to more intensive and longer treatment (Gondolf 2004 p.619-621). Other study results suggest the abusive personality type has not been found but the best predictor is the womans perception. The most surprising finding was the program effect caused the vast majority of men to stop their abuse and assaults (Gondolf 2004 p.612-623). Conclusion: Evaluating research shows batterer intervention programs produce a positive effect in men who abuse; more so when there is a collaborative effort with all parties actively involved. All said the batterer also has buy in; the problem lies there. When there is a community pressure change is more likely; social education and influences must increase. The Violence against Women Act, also has made women safer and helped induce social change. Both programs are inter related, needed and deserve support. Aside from the huge economic costs, the pain and suffering of domestic violence is passed from generation to generation. When victims are empowered by the support of the community, criminal justice, advocates and social workers change can happen. The results of programs such as the two reviewed are not the end of the mission, but more like the first steps. Furthermore perpetrators need more monitoring while in programs designed to protect women. The two programs examined have only been in place a short time but have many merits of which to be proud. Research shows batterer intervention programs do produce results, but one approach is not shared by all helping hands. Helpers in the domestic violence field need increased support, training and direction. In general more research is needed and studies must be constructed with uniformity among subject groups. The future will be safer when domestic violence is better understood and is no longer such a drain on our nations economic and social health.

World War I :: World War 1 I One Essays History

World War I During W.W.I the Austrian wore the pike gray 1909 pattern tunic and trousers. They have three white stars on the collar which indicate Sergeants rank. Some have leather gaiters worn by mountain troops; others wore the ordinary trousers with the integral gaiter which fastened around the ankle with two buttons. Men and women wore tunics made of khaki serge flannel or cord. Most men, and some women, also wore leather cartridge pouches and a slouched hat. Women were seen wearing long, more fuller skirts. Blouses usually had a high neck line and the sleeves were full length. Women also wore their hair longer but usually pulled it back into a bun or pony tail. Fashions were very conservative. On the Eastern Front, German infantry wore white coats with fur on the inside. They did this for warmth and camouflage. They wore the field gray cap with black/white and red at the top, and state blockade on the band. The band was red for infantry, black for rifles and artillery, and brown for machine gun battalions. The German Army uniform began to change in 1915. They went from buttoned cuffs to a simple turned back cuff. During W.W.I. tobacco was not frequently used, but drinking tea and whisky was used more for entertainment and relaxation. During W.W.II. materials were scarce. Skirt hems were much shorter and skirts were more form fitting. The clothes could not have any cuff, ruffles or flap pockets. Pants could be no more than 19 inches wide. There were also shortages of fabric such as silk, rayon and nylon. American women were starting to become fashionable by wearing military hats, men's pants, and patches. Women also stopped wearing large jewelry such as bangles and beads. Short haircuts were considered much safer at work and less trouble. The short hairstyles became popular during the war. Men's suits were rationed and each man was only allowed one suit per year. Men were allowed to only have four cigarettes per day. The styles during W.W.I were not as conservative as the styles during W.W.II. The styles during W.W.II. indicate a shortage of products which mandated the fashion industry during that era for both men and women. The changing of the fashions from W.W.I. to W.W.II. show that men and women were becoming more in tune with fashion. Styles were not as conservative as they used to be.

relationships in pride and prejudice :: essays research papers

Relationship in Pride and Prejudice In the novel Pride and Prejudice, written by Jane Austen, several, if not all of her characters, can confirm the belief that in order to achieve happiness one must discard their pride and in turn, replace it with self-respect accompanied by some humility. In addition, acceptance and mutual respect must replace one’s prejudice. The novel reveals four couples that live through social inconviences. The setting, although the novel does take place in many different places, is mainly broadcasted from Longbourn, somewhere in England. It is set around the Bennet family, which consists of seven members. Mr. and Mrs. Bennet, and their five daughters which of whom none are yet married. At this period in time, marriage was based a great deal upon money and reputation, not so much love and trust. When a single man entered town, he was called upon only if his financial situation was above normal. Marriage was based around land, family connections, and wealth. In many minor characters of the novel, pride is a common characteristic. Mrs. Bennet, for instance, is extremely proud when it comes to her daughter’s marriages of mercenary benefits. She is so concerned that her neighbors have a high opinion of her that her own vanity will not Proposal Scenes The first proposal scene deals with Mr. Collins's proposal to Elizabeth, this is a very odd occurrence as Mr. Collins is Elizabeth's cousin and he sort of appears from nowhere and expects Elizabeth to marry him. This is what is funny about this proposal because Mr. Collins expects Elizabeth to marry him because he is a clergy man and it would be right and proper for him to marry a lady like miss Bennett.When Mr. Collins, a tall, swarthy young man of twenty-five,arrives, he heaps indiscriminate praise on everything. He compliments Mrs. Bennett on her cooking and speaks highly of everything about the girls. In every way, he appears to be a peculiar figure. Mr. Collins asks Mrs. Bennett "May I hope, madam, for your interest with your fair daughter Elizabeth, when I solicit for the honour of a private audience with her in the course of this morning?"Mrs. Bennett agrees and tries to leave the room taking Kitty with her but Elizabeth stops her and says "Dear madam, do not go. I beg you will not go. Mr. Collins must excuse me.

Great Romantic Expectations :: Great Expectations Essays

  In Great Expectations Pip is devastated to find out that the convict he helped years ago on the marshes is the benefactor of his riches in life.   His distress is exemplified by the fact that he deserted his loyal friend Joe for the life that the convict Magwitch has given him.   His greatest grief, however, came from the fact that he believed he could never win the love of Estella, learning that she had married Bentley Drummel.   Pip remained in a depression over his situation until he discovered the truth of Estella’s parentage.   The strange coincidence of these findings cause Pip to change his attitude toward his further expectation and resume his belief that he still might have a chance with Estella.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Clearly the story is well underway before any indication is made to the truth about Estella being an adopted child of Miss Havisham.   After this is established through the revelation of Herbert telling Pip this story, Pip gradually starts to pick up clues of his own from different sources.   He notices the similarities of Molly, Jagger’s housekeeper, and questions Wemmick about her resemblance to Estella.   Then Pip continues his pursuit by questioning Miss Havisham about Estella’s background.   Disclosures by Magwitch start to mesh the story together in Pip’s mind as he puts his entire finding together in a neat little package.   That package is the picture of the true parents of Estella.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Most interesting as the clues unfold are the connections between Estella, Magwitch, and Miss Havisham to the lawyer Mr. Jaggers. For each one of them he has provided a service or has been in their employ.   In addition to their connection to Jaggers they were all connected to the convict Compeyson through his victimization of them each in a different way.   Pip sees all of these connections gradually through his pursuit of the facts.   Through his endeavors he is strangely affected by the true realization of the truth of Estella’s parents.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Pip continues to question and observe the actions of those connected to his query to corroborate his guesses.   He does not truly understand his intent on proving the identity of Estella’s parents.   Just before Pip comes to the conclusion that Molly may be the mother of Estella his depression is spoken of by referral his mood to stop reading newspapers since he heard the news of Estella marrying Drummle.   Then Pip looks at Molly and decides that she is the woman who surely gave birth to Estella.

Ultrasonic Pulse Velocity and Strength Development of Fly Ash Concrete

Upon this survey it is shown that the UPV and strength development, severally, with the age of the concrete havingdifferent fly ash. Both increase their strength with age. At the same age, both UPV and the strength of concrete with low per centum fly ash are higher than those with high per centum fly ashmainly because of the denser construction of concrete with lower fly ash, thisindicates that concrete with high fly ash at the age of 1 yearss has a UPV of approximately 89 % of that of 30 yearss, but the strength is merely approximately 60 % concrete becomes ill-defined when age and mixture proportion is taken into consideration at the same time. This observation suggests that it is be better to individually see the consequence of age and mixture proportion on UPV and strength relationship It was concluded that the relationship between the Ultrasonic Pulse Velocity ( UPV ) and compressive strength of concrete every bit good as to understand the influence of the mixture proportion and the age of concrete on the relationship between UPV and compressive strength. Specific decisions are as follows: The UPV and strength growing rates of high and low per centum offly ash concrete have a important difference at an early age. As a consequence, to clearly specify the relationship between UPV and the strength of concrete with different mixture proportions, it is necessary to extinguish the intervention caused by the different UPV and strength growing rates of concrete at early ages. The equations obtained from the simulation curves can be used to find the mortar strengths of the howitzer mix proportions.1.1 Sorptivity TestBased on the ASTN C 1585-04 criterion sorptivity trial is concerned with measuring of the rate of soaking up of H2O by hydraulic- cement concrete. Therefore this trial is focused on measuring the lastingness and strength of fly ash howitzer relation to sorptivity. Research shows that in civil technology quality howitzer or concrete is associated with good compaction strength every bit good as reduced degrees of sorptivity obtained through efficient casting and harde ning. ( Ho et al. 1989 ; Ho & A ; Lewis, 1988 ) .With most building stuffs being porous, suction of wet and motion belongingss of such stuffs have been established to be the primary cause of many civil technology jobs such as corrosion, procedure of wetting and drying etc. this prompted research focussing on the undermentioned critical parametric quantities: capillary action potency, H2O diffusivity and hydraulic conduction. To accomplish the aim, sorptivity proving method that involves a uni-directional H2O soaking up from the samples was adopted. Based on this method, specimen cumulative sum of H2O absorbed is related to the square root of the clip consumed therefore set uping the following relationship ( Hall, 1981 ) ; I = S* T0.5 where S = sorptivity T0.5= clip taken ( elapsed ) Therefore sorptivity can be assessed and evaluated through capillary action measurings. This is achieved through finding the rate of stuff soaking up topic to its homogeneousness constituents. During the experimental procedure, both H2O and superplasticizer were utilized as trial fluids. Therefore, the casted regular hexahedron samples were so placed or immersed in H2O for a period of 30 yearss bring arounding after which the specimens ( sized 50 mm * 50 millimeter ) were dried in an oven for over 72 hours in temperatures of 85 Â °C. The measure of H2O gripped by the samples ( specimens ) in a clip frame of 30 proceedingss was determined through the procedure of weighing the specimens utilizing a top pan balance weighing up to 0.1 milligram. The truth of the consequence obtained is ensured by pass overing off surface H2O on the specimen utilizing a dampened tissue and each deliberation operation for single specimen was done within 30 seconds. The consequence obtained is evaluated utilizing sorptivity relationship equation illustrated below ( Hall & A ; Tse, 1986 ) ; I = S* T0.5 Therefore S=i/ t? Where ; S= rate of sorptivity ( in millimetres ) t= clip taken ( in proceedingss ) I = ?w/Ad ?w = difference in weight obtained = Wi-Wd Wd = the dry weight of the oven prohibitionist ( in gms ) Wi = weight of the regular hexahedron submergence specimen after 30 proceedingss soaking up of H2O ( in gm ) . Figure 13: Sorptivity1.2 Water AbsorptionFigures ( 11, 12, and 13 ) identifies and presents the waterabsorption values for 1, 7, and 30 yearss for assorted mixtures. It is shown that when the fly ash is acquiring finer, the rate of H2O soaking up is lower. Furthermore, the higher the fly ash/ cement ratio, the no nothingnesss for the H2O to sip through to increase the weight of the regular hexahedrons ( Prinyaet al. , 2005 ) . Lower the rate of H2O soaking up. This is because when the volume of fly ash is increasing, it will make full the nothingnesss, increasing the denseness and hence be forestalling H2O soaking up ( Prinyaet al. , 2007 ) . Figure 14: Hardening age One twenty-four hours Figure 15: Curing age Seven yearss Figure 16: Curing age 30 yearss Due to there being a limited experimental probe refering the H2O soaking up andsorptivityof howitzer, the undermentioned observations are made sing the opposition of partly replaced Pozzocrete1:3 proportion howitzer.1.3 Variation of residuary compressive strength with UPVResidual compressive strength of specimens lessenings with addition in UPV. Variation of residuary compressive strength with UPV is shown in Figure 18 0 % specimen which recorded a residuary strength of 12.62 ( MPa ) corresponds to maximum UPV 2381 % ( m/s ) among the three series. In contrast, 45 % specimen with 3132 ( m/s ) UPV maximal residuary compressive strength of 34.02 ( MPa ) . A multinomial tendency line for the relationship curve with corresponding equation gave a value of arrested development coefficient ( R2 ) of 0.9091. Table 4: Relationship between compressive strength and UPV Figure 18: Compaction Strength with UPV1.4 Residual compressive strength with H2O soaking upA Digital compaction proving machine was employed to find the compressive strength of the specimen at regular intervals. The inside informations of howitzer specimens are given in Table 4 ( below ) Table 5: Water soaking up, compressive strength Increase in H2O soaking up with residuary compressive strength of specimen’s lessenings. Variation of residuary compressive strength with H2O soaking up is show in Figure 19 ( below ) 0 % specimen which recorded a residuary strength of 34.02 corresponds to minimal H2O soaking up 6.30 % among the three series. In contrast, 45 % specimen with 13.57 % H2O soaking up retained minimal residuary compressive strength of 10.47 % . A multinomial tendency line for the relationship curve with corresponding equation gave a value of arrested development coefficient ( R2 ) of 0.9999. Figure 19: Relationship between compressive strength and H2O soaking up.1.5 Materials1.5.1 SuperplasticizerIn concrete mixtures superplasticizer sums with high C fly ash add-on in the sum of 15, 30, and 45 % by weight of the cement content, it is possible to cut down the sum of H2O by 50 % , while utilizing mixtures superplasticizer. The find and innovation of concrete alloies has witnessed enormous development in the building industry. In civil technology, alloies are used to better the belongingss and quality of building concrete in assorted ways ( Ramachandran, 2001 ) . This usually occurs during the blending procedure therefore impacting the building howitzer in the undermentioned positive ways ;Promoting workability of concreteBettering strength and lastingness of the howitzerEnhance opposition against jobs such as corrosion, freezing and thaw actionIncrease H2O proofing characteristic in the concreteSuperplasticizer is an ingredient alloy used in concrete for assorted intents. The ingredient can be defined as the stuff advancing high degree of cut downing H2O in the concrete ( Csetenyi, Dhir & A ; Hewlett, 2002 ) . As a consequence, this stuff enhances the belongingss of building howitzer hence enabling the followers ;It enhances workability rate through increased placing features of concrete during buildin gIt minimizes the measure of H2O used in readying of howitzer at assorted ratios therefore advancing strength and lastingnessThe stuff is environmental friendly as it minimizes on the cement use every bit good as thermic strain ensuing from the procedure of hydration.In this trial, the adoptive superplasticizer is fly ash stuff ( polymer ) which has the belongingss necessary to heighten concrete strength and lastingness ( Spiratos, 2003 ) . Some of the two basic features that this superplasticizer ( fly ash ) stuff has are ;There are high H2O reducing agents in building howitzerThey have a self-compacting capableness in concrete1.5.2 Fly AshComposed of a non-combustible component of coal compounds, fly ash grains are characterized by glassy spherical ball bearing finer atoms compared to ordinary Portland cement atoms. The atoms are micro-sized mensurating between 0.1Â µm-150 Â µm. The stuff is a pozzolanic and reacts with free calcium hydroxide in the presence of H2O therefore bri ng forthing Ca silicate hydrate ( C-S-H ) . CSH is the critical constituent that enables bonding of atoms and heightening strength every bit good as guaranting lastingness of gluing in concrete. As a byproduct, wing ash can be obtained assorted beginnings particularly power coevals workss such as Maize Products ( A division of Sayaji Industries Ltd ) Power works. Figure 20: High Carbon Fly Ash ( HCFA )1.5.3 CementFor the controlled experiment in this survey, Ordinary Portland Cement ( OPC ) is utilised to enable and help proper comparing consequences. Through the comparing the survey will be able to avail proper grounds on the effects that fly ash has on the building howitzer or concrete as used in civil technology. The OPC used is categorized as of 53 class which conforms to Be: 8112-1989 criterion. A assortment of experimental trials were performed on cement to specify its pertinence in assorted Fieldss such as ecology, environment, economic system, engineering, etc. some of the trials include ; specific gravitation, consistence trials, puting clip trials, compressive strengths, etc.1.5.4 WaterBing a multi-usable constituent, H2O is a important ingredient of concrete readying in civil technology. Besides enabling possible and proper commixture of the concrete stuffs, it triggers and catalyses chemical reactions between stuffs. However, H2O is composed of chemical substances that may impact the concluding quality of howitzer or concrete used in a building. This is particularly when it reacts with other stuffs bring forthing other compounds that will negatively act upon the quality of howitzer in footings of strength and lastingness among others. In add-on to this the ratio used will besides find the result of the concluding concrete compound. Thus the ratio of H2O cement used is 0.25 and 0.25 for superplasticizer of howitzer. In respect, a mixture of class M25 and M40 conforming to IS 10262:2009 were designed and implemented in the experiment to fix the trial samples. After undergoing casting and H2O soaking up for 30 yearss bring arounding, the 50 millimeter * 50 millimeter cubed specimens were dried for a period of 36 hours at the temperatures of110Â °C until the mass became changeless suggestion for the deliberation procedure. The resulted weight obtained was recorded as dry weight ( Wd ) for specimens. The samples were so placed in H2O at room temperatures for a clip frame of 36 hours after which the specimens were once more weighed and noted as submergence weight ( WI ) . Therefore the per centum of H2O soaking up is given by the formu

Coca Cola Auditing Project

AIM 6334 Auditing and Assurance Service Research Project [pic] Li-chung Lee Kung Ya Cheng Jui-Ping Lin Table of Contents I. Introduction:†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. P. 3~4 II. Ch 1: The client acceptance/continuation process, including establishing an understanding with the client†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦P. 4~5 III. Ch2: Obtaining an understanding of the entity and its environment, including internal control. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦P. 5~6 IV. Ch3: Preliminary Engagement Activities†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ P. 6 V. Ch4: Assess Risk and Establish Materiality†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. P. 7~8 VI. Ch5: Consider Internal Control†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦P. 9~11 VII. Ch6: Plan the Audit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. P. 11~14 VIII. Ch7: Complete the Audit†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. P. 15 IX. Ch8: Evaluate results and issue an audit report†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. P. 16 X. Reference†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦P. 17 XI. Attachments†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. P. 18~23 I. Introduction: The Coca-Cola Company (Symbol: KO) was incorporated in September 1919 under the laws of the State of Delaware and succeeded to the business of a Georgia corporation with the same name that had been organized in 1892. The Company is the manufacturer, distributor and marketer of nonalcoholic beverage concentrates and syrups in the world. Finished beverage products bearing its trademarks, sold in the United States since 1886, are now sold in more than 200 countries. Along with Coca-Cola, the Company markets nonalcoholic sparkling brands, including Diet Coke, Fanta and Sprite. It manufacture beverage concentrates and syrups, which the Company sells to bottling and canning operations, fountain wholesalers and some fountain retailers, as well as finished beverages, which the Company sells to distributors. The Company owns or licenses more than 450 brands, including diet and light beverages, waters, enhanced waters, juices and juice drinks, teas, coffees, and energy and sports drinks. The Company is one of numerous competitors in the commercial beverages market. Of the approximately 53 billion beverage servings of all types consumed worldwide every day, beverages bearing trademarks owned by or licensed to the Company account for approximately 1. 5 billion. [1]The reason we chose this company is because it has enormous market share in countries around the world. In order to expand its market share, The Coca-Cola Company cooperated with the major fast food chain company. Today, The Coca-Cola Company become a well known and globalization company. We want to know how it can be sustainability and venerability company in the world. From its reports, we also found out it has tremendous benefit from its advertising. In this paper, we concern that how the auditors build a good audit plan in such large company and such complex business. II. Ch1: Understanding of the client There are five major reasons that we consider to accept The Coca Cola Company to be out client. 2] Management Integrity Based upon assertions of management ranging from the existence of an element in the financial statements to disclosures of information regarding that element, we examines The Coca Cola Company financial statements that are no responsible practitioner would knowingly place reliance on assertions of a client's management which had questionable integrity. Relationshi ps with Other Professionals We will follow the GAAS requirement to communicate with the predecessor auditor prior to committing to provide audit services to The Coca Cola Company. Matters of interest include the opinions issued by the predecessor auditor, resignation of the prior auditor or the refusal to stand for reelection, disagreements between the prior auditor and management regarding accounting principles or auditing procedures and any â€Å"opinion shopping† issues. Inquiry of other professionals having dealings with the client should, however, not be limited to the predecessor auditors. Furthermore, we will ask bankers, lawyers, and other professionals can provide important valuable information about The Coca Cola Company and its management. Risk of Association The Coca Cola Company engaged in legitimate business activities that do not violate the laws of the jurisdiction where the company is headquartered or carries on its business. After reviewing its financial statement, we believed that its financial is stability and liquidity. Technical Competence The auditors who will perform the auditing are well trained due to the complexities of the modern business world. And also, the auditors have the necessary technical competence to perform the required work or risk potential liability or damage to reputation. Professional Fees Audit fees charged to The Coca Cola Company will base on commensurate with the risks to the providing the services requested. The fees will cover adequately the cost of the services provided. III. Ch2: Obtaining an understanding of the entity and its environment In the 21st century, the beverage industry has been become one of the fastest developing industries and the competition in this industry become significantly. Even in this market share campaign, The Coca Cola Company still remains its leader position in the beverage industry. The Coca-Cola Company and six of their largest bottling partners developed a strategy for sustainability in 2002. That plan focuses on the role and impact of the Coca-Cola system in four key areas: workplace, marketplace, environment and community. Furthermore, The Coca-Cola Company uses this strategy to guide the approach to sustainability issues and to report the progress. [3] In last year, when lots of companies in the industry are going down, The Coca-Cola Company still delivering consistent performance. For its internal control, the company follows the independent and experience requirement of NYSE and SEC for many years. And the audit committee has been composed entirely of non-management directors. [4] IV. Ch3: Preliminary Engagement Activities Every member in our audit team is well trained and performs follow by the conduct of AICPA and SEC. Regarding to the ethical and independence matter, we has three major requirements. 1. Our auditor have to sign the contract to make sure that he/she will not take a position in the The Coca-Cola Company in two years 2. We will not hire the auditor who uses to work in The Coca-Cola Company. 3. We required the auditor to report to the partner who has special relationship with the The Coca-Cola Company. V. Ch4: Risk and Establish Materiality The Coca-Cola Company is a globalization company; it faces various issues. For example, Obesity concerns, water scarcity and poor quality, increased competition, and evolving consumer preferences are risks having the potential to have a material adverse effect on our client. To be an auditor, we assess client’s RMM (risk of material misstatement) with understanding the client entity and industry. After audit risk is set, we go further to assesses inherent and control (environment) risks. In addition, assessing client’s inherent and control risks which can influence the level of detection risk directly. Base on the case, we make an assumption in order to maintain the audit risk. The following table shows numerical and non-numerical example of audit risk. Audit Risk |RMM |DR | | |IR |CR | | |5% |50% |20% |50% | |low |moderate |low |moderate | â€Å"Audit risk on most engagements is much lower than 5%. [5]According to conservative assumptions that we decide inherent risk is assessed at moderate (50%). The Coca-Cola Company is a multinational company, so there are not only lots of accounts receivable which come from different branches in the world, but also lots of inventories which were made or stored in different factories and warehouses in the world. As the reasons above, The Coca-Cola Company may face some risks, such as is there reason to believe that receivables include significant balances in foreign currencies? Is there reason to believe that the existence of the accounts receivables which generate from different oversea branch companies or subsidiaries? Are there significant foreign currency inventories balance? Are manufactured inventories transferred between locations, divisions, or subsidiaries within a consolidated entity? Are there material-inventories owned by the client but held by others (e. g. , on consignment with customers)? Therefore, we should assess the inherent risk in moderate level. On the basis of our experience, after we read the predecessor auditor’s report and our client’s past annual report. We presumed that our client has well internal control so that we can assess the control risk in low level. Overall, in order to keep the audit risk in low level, we decided our detection risk in moderate level. Besides, in our client’s industry there are some companies that try to inflate their revenue and assets so in our audit we will focus on operating cycle. In other words, we will put emphasis on auditing accounts receivable and inventory to make sure there are no major accounting schemes or fraud that will mislead the presentation of financial statements. Materiality â€Å"Materiality includes both the nature of the misstatement, as well as the dollar amount of misstatement, and must be judged in importance by financial statement users. †[6] In our engagement, we will use the nature and dollar amount to decide what materially is for our client as the follow chart. Account |Accounts receivable |Inventory | |Materiality | | | |Nature |1. Recognize revenue in wrong period |1. Easy to thief | | |2. The existence of the A/R |2. Hard to count the ending balance | | |3. Risk of foreign currency exchange | | |Dollar amount |In our firm’s policy, in manufacture industry we adopt the 10% of net income after|The same as left column. | | |tax to decide the materiality. For example, the net income 2007 multiply 10% | | | |$5,981M*10%=600M | | VI. Ch5: Consider Internal Control 1. Define Internal Control: According to the COSO’s definition of internal control, â€Å" a process, effected by an entity’s board of directors, management, and other personnel designed to provide reasonable assurance regarding the achievement of objectives in the following categories: (1) reliability of financial reporting, (2) compliance with applicable laws and regulations, and (3) effectiveness and efficiency of operations. †[7] 2. Identify some controls that would be relevant to the audit. Account |Accounts receivable |Inventory | |Control | | | |Authority |Inquire about credit procedure for new customers (Valuation) |When shipping the Inventory to vendor or supplier, the | | |From a population of approved sales orders (and returns), select a|warehouseman should get the proper authority shipping | | |sample and examine documents for evidence of credit check |document. | |(Valuation) | | |Custody |Prepare daily cash summa ry (copy to A/R and Accounting) |Observe physical controls over inventory. | | |Segregation of duty: Mailroom & cashier |Segregation of duty: Warehouse & Shipping | |Recording keeping |Trace a sample of shipping documents (selection from pre-numbered |The perpetual records should reconcile to the general | | |shipping documents) to sales invoice, sales journal, and A/R |ledger. | |master file (Completeness) |The reconciliation of Inventory and the Lower or market| | |Match remittance advices and check deposit summary |price valuation should be review by proper accounting | | | |manager or management. | 3. Discuss the components of Internal Control: |Control environment |After we understand the internal control procedure and policy, we ensure that our client has ideal control| | |procedure, high ethical standard, and monitoring processes. | |Risk assessment |Risk exist in the oversea marketplace (in failures to merge China companies) | | |In failures to accurately record and report financial information. |Control activities |Authority | | |Custody | | |Segregation of duty | | |Recording keeping | |Information and Communication |Our client has good information and communication function including initiating, authorizing, recording, | | |processing, and reporting entity transactions, conditions, and events. |Monitoring |Our client use computer accounting software and system to assess the quality of other transaction and | | |operational controls over time. It includes the periodic assessment of both the design and operation of | | |controls on a timely basis. | 4. The elements involved in obtaining an understanding of Internal Control We should obtain an understanding of the five components of internal control sufficient to: A. Evaluating the design of relevant controls and determining whether they have been implemented. B. Assess the risk of material misstatement. C. Design the nature, extent, and timing of further audit procedures. 5. Access Control Risk We should assess the inherent risk in moderate level. On the basis of our experience, after we read the predecessor auditor’s report and our client’s internal control procedures. We can presume that our client has well internal control so we can assess the control risk in low level. 6. Managements Responsibilities and the auditors’ responsibilities under Section 404. | |Managements |The auditors | |Laws or standards |Sarbanes-Oxley Act of 2002 ( for publicly traded |Second standard of fieldwork | | |companies) |2. PCAOB Auditing Standard No. (AS 5) | |Responsibilities |In addition to certifying the company’s financial |Auditors must provide their opinion on the effectiveness of | | |statements (Section 302), management must also report on |client’s internal control. | | |the company’s internal control over financial reporting | | | |(Section 404). | | (Chris Linsteadt, 2008 Audit Class Slides ch6) VII. Ch6: Plan the Audit 1. Assess the need for specialists In our case, we should hire some com puter audit experts who can help our firm to make sure that our client’s accounting system is sate and correct. 2. Assess the possibility of illegal acts. Risk |The possibility of illegal acts | |Is there reason to believe that the existence of the accounts |There were some fake transactions which were made by management or employees. | |receivables which generate from different oversea branch companies or |If the sales don’t get proper credit authority, there will be huge bad debt | |subsidiaries? |expense in the future | |Are there material-inventories owned by the client but held by others |The management may try to inflate the sales in the end of year so he may try to| |(e. g. , on consignment with customers)? |recognize consignment as sales revenue. | |The management may use consignment to control the company’s ending inventory or| | |COGS. | |Are manufactured inventories transferred between locations, divisions,|The management may use complicated relat ed party transaction to generate fake | |or subsidiaries within a consolidated entity? |sales or ending inventory. | | |The employees may have chance to steal the coke formula or inventories. | 3. Identify related parties After we discussed with the management and checked the related party transactions, there is no material related party transaction in this engagement. 4. Conduct preliminary analytical procedures. |Accounts Receivable |Inventory | |Compare with industry rate to make sure our client’s A/R turnover rate and |Compare with industry rate to make sure our client’s inventory turnover | |days are reasonable. |rate and days are reasonable. | |Compare our client’s allowance for doubtful account policy with competitors’|Make sure the change in our client’s inventories is reasonable without | |policy to make sure the bad debt expenses are reasonable estimated. |material misstatement. |Make sure the change in our client’s A/R is reasonable without material | | |misstatement. | | 5. Consider additional value added services. After we obtain and understand our client’s internal control, we should detect our client’s internal control. We can prepare a feedback report to our client and help our client to improve their internal control or accounting system. Besides, when our client’s face s ome problems about new accounting standards, we could help our clients to train their accountants 6. Audit Plan and Audit program. Receivables | |Name of Client: | |Period: | | | |Estimated audit hours: | |Audit procedures | |Sign and date by | |Working paper Ref. | | | |auditors | | | |01. TEST PROPRIETY OF REVENUE RECOGNITION POLICIES AND PROCEDURES – Receivables [Validity, | | | | | |Cutoff] | | | | | |02. CONFIRM RECEIVABLES [Validity, Completeness, Recording, and Cutoff] [Q04 – No] | | | | | |03. TEST THE ALLOWANCE FOR DOUBTFUL ACCOUNTS AND BAD DEBT EXPENSE [Valuation] | | | | | |04. TEST PRESENTATION OF RECEIVABLES [Presentation] | | | | | |05. TEST LATE CUTOFF OF SALES [Cutoff] [Q01A – Sales Invoices] | | | | | |06. TEST LATE CUTOFF OF SALES [Cutoff] [Q01A – Initial Records] | | | | | |07. ROLL-FORWARD TEST FOR RECEIVABLES TESTED PRIOR TO YEAR END [Validity, Completeness, | | | | | |Recording, Cutoff] | | | | | |08. TEST RECEIVABLES TO SUBSEQUENT CASH RECEIPTS [Validity, Completeness, Recording, Cutoff] | | | | | |09. TEST ALLOWANCES FOR SALES RETURNS AND DISCOUNTS [Valuation] | | | | | |10. TEST PRESENTATION OF RELATED-PARTY RECEIVABLES [Presentation] | | | | | |11. TEST VALUATION OF FOREIGN CURRENCY RECEIVABLES [Valuation] | | | | | |Reviewer : | |Sign: | |Date | 6. Audit Plan and Audit program. |Inventory | |Name of Client: | |Period: | | | |Estimated audit hours: | |Audit procedures | |Sign and date by | |Working paper Ref. | | |auditors | | | |01. OBSERVE AND TEST-COUNT INVENTORIES [Validity, Completeness, Recording, Cutoff, Valuation]| | | | | |02. TEST THE FINAL INVENTORY COMPILATION [Validity, Completeness, Recording, and Cutoff] | | | | | |03. TEST MARKET VALUATION RESERVES [Valuation] | | | | | |04. TEST PRESENTATION OF INVENTORY [Presentation] | | | | | |05. TEST LATE CUTOFF OF INVENTORY PURCHASES [Cutoff] [Q05A – Recorded Purchases] | | | | | |06. TEST EARLY CUTOFF OF DEBIT NOTES [Cutoff] | | | | | |07. TEST BOOK TO PHYSICAL ADJUSTMENTS [Validity, Completeness, Recording] | | | | | |08. ROLL-FORWARD TEST FOR INVENTORIES PRICE TESTED PRIOR TO YEAR END [Validity, Completeness, | | | | | |Recording, Cutoff] | | | | | |09. TEST ELIMINATION OF INTERCOMPANY PROFIT [Valuation] | | | | | |10. TEST BALANCES DENOMINATED IN FOREIGN CURRENCIES [Valuation] | | | | | |11. TEST PRESENTATION OF RELATED-PARTY BALANCES [Presentation] | | | | | |Reviewer : | |Sign: | |Date | VIII. Ch7: Complete the Audit The auditor’s responsibilities during the completion stage of the audit: â€Å"Before issuing the audit report, the auditor needs to: 1. Perform a final review of the audit to be sure the financial statements are fairly presented and the audit documentation supports the audit report 2. Assess the ability of the client to continue as a going concern, and 3. Make a final review of the auditor’s assessment of internal control based on evidence gathered and any material misstatements identified in the financial statement audit. In addition, we should get the management representation letter and letter of audit inquiry to make sure there are no material contingent liabilities and events subsequent to the financial statements and keep communicating with the audit committee. The follow data are made by assumption: Contingent Liabilities |Subsequent events | |Our client may lose the litigation about merger in oversea. It will cause a |Note disclosure: | |huge loss for our client. |On January  8, 2009, our Company sold substantially all of our interest in | | |Vonpar Refrescos S. A. (â€Å"Vonpar†), a bottler headquartered in Brazil. Total| | |proceeds from the sale were approximately $238  million, and we recognized | | |a gain on this sale of approximately $71  million. Prior to this sale, our | | |Company owned approximately 49  percent of Vonpar's outstanding common | | |stock and accounted for the investment using the equity method | |Our client is a multinational company so it may have the threat of | | |expropriation of assets in a foreign country. | | |Our client may get loss in the highly competitive nonalcoholic beverages | | |industry. If our client signs purchase and sale commitments with its | | |supplier, it may get a huge loss in the future. | | | |Other important investments which will change our client’s accounting | | |principle similar as above. | IX. Ch8: Evaluate results and issue an audit report Independent Auditor’s Report The Board of Directors and Stockholders The Coca-Cola Company: We have audited the consolidated balance sheets of the Coca-Cola Company and subsidiaries (the â€Å"Company†) as of December 31, 2007 and 2008, and the related consolidated statement of income, stockholders’ equity and cash flows for each of the years in the three-year period ended December 31, 2008. These consolidated financial statements are the responsibility of the Company’s management. Our responsibility is to express an opinion on these consolidated financial statements bases on our audits. We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion, the consolidated financial statements refereed to above present fairly, in all material respects, the financial position of the Coca-Cola Company and subsidiaries as of December 31, 2007 and 2008, and the results of their operations and their cash flows for each of the years in the three-year period ended December 31, 2008, in conformity with accounting principles generally accepted in the United States of America. We also have audited, in accordance with the standards of the Public Company Accounting Oversight Board (United States), the effectiveness of the Company’s internal control over financial reporting as of December 31, 2008, based on criteria established in Internal Control-Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission(COSO), and our report dated March 14, 2009 expressed an unqualified opinion on the effectiveness of the Company’s internal control over financial reporting. Lee &Cheng &Lin LLP Dallas, U. S. A. March 14, 2009 X. References †¢ â€Å"The company description,† Market watch < http://www. marketwatch. om/tools/quotes/profile. asp? symb=ko> †¢ Deppe, Larry A. , â€Å"Client acceptance: what to look for and why. (Tips for accountants on deciding which new clients to accept) (Cover Story)†, The CPA Journal , May 1992, †¢ â€Å"Strategic vision†, The Coca Cola Company website à ¢â‚¬ ¢ â€Å"2008The proxy statement†, The Coca Cola Company website, †¢ Chris, Linsteadt, â€Å"2008 Audit Class Slides† †¢ Rittenberg, Schwieger, Johnstone. Auditing, A Business Risk Approach. Thomson&South-Western Publishing. 6th,2008 †¢ â€Å"SEC filing† The Coca Cola Company website Retrieved from the World Wide Web: XI. Attachment (Financial Statements) Consolidated Balance Sheet COCA COLA CO | | | | | |10-K | | | | | |02/28/2008 | | | | | |? | | | | | |Balance Sheet | | | | | |December 31, |2007. 00 |2006. 0 | |(In millions except par value) |? | |? | | |ASSETS |? |? |? |? | |CURRENT ASSETS |? |? |? |? | |Cash and cash equivalents |$4,093 |$2,440 | |Marketable securities |? |215 |? |150 | |Trade accounts receivable, less allowances |? |3,317 |? 2,587 | |of $56 and $63, respectively | | | | | |Inventories |? |2,220 |? |1,641 | |Prepaid expenses and other assets |? |2,260 |? |1,623 | |TOTAL CURRENT ASSETS |? |12,105 |? |8,441 | |INVES TMENTS |? |? |? |? | |Equity method investments: |? |? |? |? | |Coca-Cola Enterprises Inc. |? |1,637 |? 1,312 | |Coca-Cola Hellenic Bottling Company S. A. |? |1,549 |? |1,251 | |Coca-Cola FEMSA, S. A. B. de C. V. |? |996 |? |835 | |Coca-Cola Amatil Limited |? |806 |? |817 | |Other, principally bottling companies |? |2,301 |? |2,095 | |and joint ventures | | | | | |Cost method investments, principally |? |488 |? 473 | |bottling companies | | | | | |TOTAL INVESTMENTS |? |7,777 |? |6,783 | |OTHER ASSETS |? |2,675 |? |2,701 | |PROPERTY, PLANT AND EQUIPMENT net |? |8,493 |? |6,903 | |TRADEMARKS WITH INDEFINITE LIVES |? |5,153 |? |2,045 | |GOODWILL |? |4,256 |? |1,403 | |OTHER INTANGIBLE ASSETS |? |2,810 |? 1,687 | |TOTAL ASSETS |$43,269 |$29,963 | |LIABILITIES AND SHAREOWNERS EQUITY |? |? |? |? | |CURRENT LIABILITIES |? |? |? |? | |Accounts payable and accrued expenses |$6,915 |$5,055 | |Loans and notes payable |? |5,919 |? |3,235 | |Current maturities of long-term debt |? |133 | ? |33 | |Accrued income taxes |? |258 |? 567 | |TOTAL CURRENT LIABILITIES |? |13,225 |? |8,890 | |LONG-TERM DEBT |? |3,277 |? |1,314 | |OTHER LIABILITIES |? |3,133 |? |2,231 | |DEFERRED INCOME TAXES |? |1,890 |? |608 | |SHAREOWNERS EQUITY |? |? |? |? | |Common stock, $0. 25 par value; Authorized 5,600 |? |880 |? |878 | |shares; | | | | |Issued 3,519 and 3,511 shares, respectively | | | | | |Capital surplus |? |7,378 |? |5,983 | |Reinvested earnings |? |36,235 |? |33,468 | |Accumulated other comprehensive income |? |626 |? |(1,291) | |(loss) | | | | | |Treasury stock, at cost 1,201 and 1,193 |? |####### |? ####### | |shares, respectively | | | | | |TOTAL SHAREOWNERS EQUITY |? |21,744 |? |16,920 | |TOTAL LIABILITIES AND SHAREOWNERS EQUITY |$43,269 |$29,963 | Consolidated Income Statement |COCA COLA CO | | | | | |10-K | | | | | |02/28/2008 | | | | | |? | | | | |Income Statement | | | | | |Year Ended December 31, |2007. 00 |2006. 00 | |(In millions except per share data) |? | |? | | |NET OPERATING REVENUES |$28,857 |$24,088 | |Cost of goods sold |? |10,406 |? 8,164 | |GROSS PROFIT |? |18,451 |? |15,924 | |Selling, general and administrative expenses |? |10,945 |? |9,431 | |Other operating charges |? |254 |? |185 | |OPERATING INCOME |? |7,252 |? |6,308 | |Interest income |? |236 |? |193 | |Interest expense |? |456 |? 220 | |Equity income net |? |668 |? |102 | |Other income (loss) net |? |173 |? |195 | |Gains on issuances of stock by equity method |? |? |? |? | |investees | | | | | |INCOME BEFORE INCOME TAXES |? |7,873 |? |6,578 | |Income taxes |? |1,892 |? 1,498 | |NET INCOME |$5,981 |$5,080 | |BASIC NET INCOME PER SHARE |$2. 59 |$2. 16 | |DILUTED NET INCOME PER SHARE |$2. 57 |$2. 16 | |AVERAGE SHARES OUTSTANDING |? |2,313 |? |2,348 | |Effect of dilutive securities |? |18 |? |2 | |AVERAGE SHARES OUTSTANDING ASSUMING DILUTION |? |2,331 |? |2,350 | Consolidated Statements of Cash Flows COCA COLA CO | | | | | |10-K | | | | | |02/28/2008 | | | | | |? | | | | | |Cash Flows | | | | | |? | | | | | |? | | | | | |? | | | | | |? |? |? |? |? |Year Ended December 31, |2007. 00 |2006. 00 | |(In millions) |? | |? | | |? | | | | | |OPERATING ACTIVITIES |? |? |? |? | |Net income |$5,981 |$5,080 | |Depreciation and amortization |? |1,163 |? 938 | |Stock-based compensation expense |? |313 |? |324 | |Deferred income taxes |? |109 |? |(35) | |Equity income or loss, net of dividends |? |(452) |? |124 | |Foreign currency adjustments |? |9 |? |52 | |Gains on issuances of stock by equity investees |? |? |? |? | |Gains on sales of assets, including bottling |? |(244) |? (303) | |interests | | | | | |Other operating charges |? |166 |? |159 | |Other items |? |99 |? |233 | |Net change in operating assets and liabilities |? |6 |? |(615) | |Net cash provided by operating activities |? |7,150 |? |5,957 | |INVESTING ACTIVITIES |? ? |? |? | |Acquisitions and investments, principally |? |(5,653) |? |(901) | |beverage and bottling companies | | | | | | Purchases of other investments |? |(99) |? |(82) | |Proceeds from disposals of other investments |? |448 |? |640 | |Purchases of property, plant and equipment |? |(1,648) |? (1,407) | |Proceeds from disposals of property, plant |? |239 |? |112 | |and equipment | | | | | |Other investing activities |? |(6) |? |(62) | |Net cash used in investing activities |? |(6,719) |? |(1,700) | |FINANCING ACTIVITIES |? |? |? |? | |Issuances of debt |? 9,979 |? |617 | |Payments of debt |? |(5,638) |? |(2,021) | |Issuances of stock |? |1,619 |? |148 | |Purchases of stock for treasury |? |(1,838) |? |(2,416) | |Dividends |? |(3,149) |? |(2,911) | |Net cash provided by (used in) financing |? |973 |? (6,583) | |activities | | | | | |EFFECT OF EXCHANGE RATE CHANGES ON CASH |? |249 |? |65 | |AND CASH EQUIVALENTS | | | | | |CASH AND CASH EQUIVALENTS |? |? |? |? | |Net increase (decrease) during the year |? |1,653 |? |(2,261) | |Balance at beginning of year |? |2,440 |? 4,701 | |Balance at end of year |$4,093 |$2,440 | | | | | Consolidated Statements of Shareowners’ Equity |COCA COLA CO | | | | | |10-K | | | | | |02/28/2008 | | | | | |? | | | | |CONSOLIDATED STATEMENTS OF SHAREOWNERS#146; EQUITY | | | | | |Year Ended December 31, |2007. 00 |2006. 00 | |(In millions except per share data) |? | |? | | |? | | | | | |NUMBER OF COMMON SHARES OUTSTANDING |? |? |? |? | |Balance at beginning of year |? |2,318 |? |2,369 | |Stock issued to employees exercising stock |? |8 |? 4 | |options | | | | | |Purchases of stock for treasury 1 |? |(35) |? |(55) | |Treasury stock issued to employees exercising |? |23 |? |? | |stock options | | | | | |Treasury stock issued to former shareholders |? |4 |? |? |of glaceau | | | | | |Balance at end of year |? |2,318 |? |2,318 | |COMMON STOCK |? |? |? |? | |Balance at beginning of year |$878 |$877 | |Stock issued to employees exercising stock |? |2 |? |1 | |options | | | | | |Balance at end of year |? 880 |? |878 | |CAPITAL SURPLUS |? | ? |? |? | |Balance at beginning of year |? |5,983 |? |5,492 | |Stock issued to employees exercising stock |? |1,001 |? |164 | |options | | | | | |Tax (charge) benefit from employees stock |? |(28) |? 3 | |option and restricted stock plans | | | | | |Stock-based compensation |? |309 |? |324 | |Stock purchased by former shareholders |? |113 |? |? | |of glaceau | | | | | |Balance at end of year |? |7,378 |? |5,983 | |REINVESTED EARNINGS |? |? |? |? | |Balance at beginning of year |? |33,468 |? 31,299 | |Adjustment for the cumulative effect on |? |(65) |? |? | |prior years of the adoption of Interpretation | | | | | |No. 48 | | | | | |Net income |? |5,981 |? |5,080 | |Dividends (per share $1. 36, $1. 24 and $1. 12 |? |(3,149) |? (2,911) | |in 2007, 2006 and 2005, respectively) | | | | | |Balance at end of year |? |36,235 |? |33,468 | |ACCUMULATED OTHER COMPREHENSIVE INCOME |? |? |? |? | |(LOSS) | | | | | |Balance at beginning of year |? |(1,291) |? |(1,669) | |Net foreign currenc y translation adjustment |? |1,575 |? 603 | |Net gain (loss) on derivatives |? |(64) |? |(26) | |Net change in unrealized gain on available-for-sale |? |14 |? |43 | |securities | | | | | |Net change in pension liability |? |392 |? |? | |Net change in pension liability, prior |? |? |? |46 | |to adoption of SFAS No. 58 | | | | | |Net other comprehensive income adjustments |? |1,917 |? |666 | |Adjustment to initially apply SFAS No. 158 |? |? |? |(288) | |Balance at end of year |? |626 |? |(1,291) | |TREASURY STOCK |? |? |? |? | |Balance at beginning of year |? |(22,118) |? (19,644) | |Stock issued to employees exercising stock |? |428 |? |? | |options | | | | | |Stock purchased by former shareholders |? |66 |? |? | |of glaceau | | | | | |Purchases of treasury stock |? |(1,751) |? (2,474) | |Balance at end of year |? |(23,375) |? |(22,118) | |TOTAL SHAREOWNERS EQUITY |$21,744 |$16,920 | |COMPREHENSIVE INCOME |? |? |? |? | |Net income |$5,981 |$5,080 | |Net other comprehensive income adjustments |? |1,917 |? 666 | |TOTAL COMPREHENSIVE INCOME |$7,898 |$5,746 | [8] ———————– [1] http://www. marketwatch. com/tools/quotes/profile. asp? symb=ko [2] http://www. nysscpa. org/cpajournal/old/12543349. htm [3] http://www. thecoca-colacompany. com/citizenship/strategic_vision. html [4] http://www. thecoca-colacompany. com/investors/proxies. html [5] Rittenberg, Schwieger, Johnstone, p105 [6] Rittenberg, Schwieger, Johnstone, p101 [7] Chris, Linsteadt, â€Å"2008 Audit Class Slides Ch6† [8] http://ir. thecoca-colacompany. com/phoenix. zhtml? c=94566&p=irol-sec&se

Secularisation

Rationalization shows that religions are based on a ‘leap of faith' rather than proof or evidence, while Weber argued that following a growth in disenchantment in an increasingly rational society, discrimination, the process by which sacred and supernatural forces are no longer seen as controlling the world and religious ideas, beliefs and institutions, would occur. It is also suggested by sociologists, like Heals et al. In their Kendal study, that the holistic milieu and increased participation in Norms and New-Age spirituality is evidence of a reconciliation of society.However, critics argue hat actual numbers are a small proportion of the population and that such groups still only have a marginal position in society. Bryan Wilson argues that Norms are almost irrelevant to society, with Peter Berger describing them as ‘islands in a secular sea'. The Kendal study would seem to support this with only 2% of the population engaged in New-Age activities and only half of thes e individuals viewing their activities as spiritual. This supports Brace's view that the rise of New Age is not a threat to secularists.Where religious pluralism, is concerned there is no longer a single religious voice or message. Instead there is a fragmentation, which Steve Bruce describes as a decline in ‘strong religion' with religiosity becoming now a matter for personal choice from ‘weak religions'. Critics argue that this is not necessarily the case. An example would be Northern Ireland, where there is a marked division between Protestants and Roman Catholics, yet religious belief remains strong.Disengagement could be the way established religions have lost influence and withdrawn from wider society. This is reflected in the way that established religions have lost political and social influence. Former Archbishop of Canterbury, George Carrey, described the Church of England in 1991 as like ‘an elderly lady, muttering away to herself ignored by most people' . Here the head of the Church seems to accept that disengagement has taken place compared with the historical past when the Church was at the heart of politics, the civil service, education, the arts etc.Although there has been a spectacular 50% fall in attendance in traditional Christian religions between 1979 and 2005, declining participation statistics, while apparently supporting secularists, do not necessarily prove it because they take no account Of people's beliefs. It would seem that religion has shifted from the public to the private realm, summed up in Grace Davies phrase ‘believing not belonging. Other factors to bear in mind are the growth in ethnic religions, Norms and engagement with New-Age spirituality. Another thing to consider with statistics is that those from the past cannot always be considered reliable.In addition, membership criteria can change over time, just as the motives and meanings behind participation can change. Finally, religious participation d oes not in itself guarantee religiousness. In the past in the UK, ND currently in small-town USA, attendance may be more to do with respectability. Many parents attend church in the UK today simply in order to send their children to faith schools. Postmodernists have an ambivalent view of religion. On the one hand, they see the major established religions as in decline along with their meta-narratives.On the other hand, they see a role for individuals seeking individual spirituality to give meaning in an increasingly shallow society that lacks any depth. Augment Banyan argues that the days of universal truths disappeared with the progression from a modern society to a postmodern society. He sees society as increasingly individualistic and fragmented in which people are searching for some form of spirituality. However, in this climate of ‘pick and mix', people can and do change their mind and beliefs, creating religious pluralism.Therefore the growth of the ‘holistic mili eu' and New-Age spirituality reflects the individualism associated with postmodernism. People operating as ‘spiritual shoppers' search for individual meaning and seek new and different forms of spirituality, rather than engage in established religions. The global picture of religion is one of contrast between the decline of established religion in most f the developed world and the continued strength of religion generally across the rest of the world. Even in the Western world, there is not a consistent picture of religious decline.

Adventures of Huckleberry Finn Style Analysis Essay

Plot:â€Å"Pretty soon he†¦ it was Miss Watson’s Jim! I bet I was glad to see him. I says: ‘Hello, Jim! ’ and skipped out. † (Twain 40) â€Å"Who do you reckon ‘t is? † â€Å"I hain’t no idea. Who is it? † â€Å"It’s Tom Sawyer! † (Twain 203) Point of View: â€Å"It didn’t take me long to make up my mind that these liars warn’t no kings nor dukes, at all, but just low-down humbugs and frauds. † (Twain 115) â€Å"Well, I couldn’t see no advantage in going where she was going, so I made up my mind I wouldn’t try for it. † (Twain 6-7) Micro: Figurative Language: â€Å"I never see such an old ostrich for wanting to gobble everything– and I a trusting you all the time, like you was my own father. † (Twain 189) â€Å"BOOM! † I see the white smoke squirt out of the ferry-boat’s side. † (Twain 36) Allusion:â€Å"ONe was â€Å"Pilgrim’s Progress,† about a man that left his family it didn’t say why. † (Twain 93) â€Å"Why, hain’t you ever read any books at all? † – Baron Trenck, nor Casanova, nor Benvenuto Chel -getting a prisoner loose in such an old- maidy way as that? No;† (Twain 216) Imagery:â€Å"There was a clock in the middle of the mantel-piece, with a picture of a town painted on the bottom half of the glass front, and a round place in the middle of it for the sun, and you could see the pendulum swing behind it. It was beautiful to hear that clock tick. † (Twain 93) â€Å"†¦ and a streak of butter come a trickling down my forehead, and Aunt Sally she see it, and turns white as a sheet. † (Twain 245) Themes: In Mark Twain’s Adventures of Huckleberry FInn finding the truth yourself is wiser than believing what others tell you. In Adventures of Huckleberry Finn by Mark Twain he portrays how differences bring people closer together and make peace. Adventures of Huckleberry Finn Style Analysis Essay Macro: Plot:â€Å"Pretty soon he†¦ it was Miss Watson’s Jim! I bet I was glad to see him. I says: ‘Hello, Jim!’ and skipped out.† (Twain 40) â€Å"Who do you reckon ‘t is?† â€Å"I hain’t no idea. Who is it?† â€Å"It’s Tom Sawyer!† (Twain 203) Point of View: â€Å"It didn’t take me long to make up my mind that these liars warn’t no kings nor dukes, at all, but just low-down humbugs and frauds.† (Twain 115) â€Å"Well, I couldn’t see no advantage in going where she was going, so I made up my mind I wouldn’t try for it.† (Twain 6-7) Micro: Figurative Language: â€Å"I never see such an old ostrich for wanting to gobble everything– and I a trusting you all the time, like you was my own father.† (Twain 189) â€Å"BOOM!† I see the white smoke squirt out of the ferry-boat’s side.† (Twain 36) Allusion:â€Å"ONe was â€Å"Pilgrim’s Progress,† about a man that left his family it didn’t say why.† (Twain 93) â€Å"Why, hain’t you ever read any books at all?† – Baron Trenck, nor Casanova, nor Benvenuto Chel -getting a prisoner loose in such an old- maidy way as that? No;† (Twain 216) Imagery:â€Å"There was a clock in the middle of the mantel-piece, with a picture of a town painted on the bottom half of the glass front, and a round place in the middle of it for the sun, and you could see the pendulum swing behind it. It was beautiful to hear that clock tick.† (Twain 93) â€Å"†¦and a streak of butter come a trickling down my forehead, and Aunt Sally she see it, and turns white as a sheet.† (Twain 245) Themes: In Mark Twain’s Adventures of Huckleberry FInn finding the truth yourself is wiser than believing what others tell you. In Adventures of Huckleberry Finn by Mark Twain he portrays how differences bring people closer together and make peace.