A Canticle For Leibowitz essays

A Canticle For Leibowitz papers Walter M. Mill operator depicts a thought of how he figures innovation will influence society numerous years later. This isn't really how we figure innovation will influence society. The job innovation has on human presence and the outcome that change has on humankind are illustrated and created all through the three separate pieces of the novel: Fiat Homo, Fiat Lux and Fiat Voluntas Tua A Canticle for Leibowitz. is set numerous years later, after the decimation of the Nuclear Holocaust and the Flame Deluge. The Holocaust has pulverized any innovation known to man and constrained society to begin once again. The overcomers of the holocaust free society of any insight including specialists, researchers, and any who are instructed. The survivors do this since they feel compromised by the information individuals have and become boneheads. They likewise observe the informed as the reason for the holocaust in the in front of the pack, they feel that since researchers concocted atomic weapons, its their flaw they were utilized to annihilate the world. In the start of the novel the researchers utilize the church as a position of solace and shrewdness. The priests interpret all the remaining parts of the book print, into lit up original copies. These enlightened compositions are basic to society since they are the main wellspring of information from an earlier time and can be utilized to anticipate what the future will hold. There are numerous topics introduced in the initial segment of the novel that are created all through the novel; innovations job on human presence and the outcomes that change has on mankind. About 600 years after the fact is the point at which the second piece of the novel, Fiat Lux, happens. Mill operator shows how appealing the intensity of innovation has become to society. It additionally appears the numerous results that the progression of innovation can cause. A character in ... <!

Busi 650-ILP Final Essay

Chapter by chapter list I. Conceptual II. Authoritative Setting III. Key Concepts a. Quality b. Absolute Quality Management c. Development d. Procedure Map e. Adjusted Scorecard f. Six Sigma g. Seat Marking h. Stock Management IV. End V. References Conceptual The principle motivation behind the Integrative Learning Project (ILP) is to present a bona fide or manufactured organization/industry to inquire about. The company’s authoritative setting incorporates the statement of purpose of the organization, who the inward/outside clients are, what perspectives can be added to accomplish the associations strategic, what job Christianity has with the association. The examination incorporates utilizing eight distinct ideas learned all through the course, clarifying in detail how these ideas identify with the association and the advantages the ideas offer to the association, and what should be done to execute these ideas into the organizationâ successfully. This ILP will demonstrate that a fruitful business can be run successfully and productively while executing the key ideas. Hierarchical Setting Dover Saddlery, Inc. is a main claim to fame retailer in the English-style horseback riding industry in the United States. The organization offers an enormous determination of value and premium equestrian items to think about, ride, train, and contend a pony. Established in 1975 by Jim and David Powers, the organization has become the biggest multi-channel advertiser of head equestrian items by selling through direct and retail deals. The organization serves the English rider through Dover Saddlery and the western rider through Smith Brothers. The organization sells their items utilizing indexes, the web, and retail locations. The product offering incorporates an assortment of things, for example, tack, horse attire, horse wellbeing, footwear, and specific clothing. Dover Saddlery, Inc. is headquartered in Littleton, MA, including a stockroom and call focus office. The organization has 18 retail stores in Colorado, Delaware, Georgia, Illinois, Maryland, Massachusetts, Minnesota, New Hampshire, New Jersey, North Carolina, Pennsylvania, Rhode Island, Texas, and Virginia. The company’s second from last quarter 2013 all out incomes were $63.6 million, a 6.4% expansion from the $59.7 million accomplished in the relating time frame. Dover Saddlery, Inc. stock exchanges on the NASDAQ Stock Market under the image DOVR. The company’s mission is to develop the business by giving an expansive assortment of value and most exceptional equestrian clothing, gear, stable, and pony care items to all equestrians, while working effectively and being productive. The organization conveys 5,800 things containing roughly 28,000 diverse SKU’s. The organization conveys passage level value focuses to the excellent very good quality value focuses to meet the wide scope of client needs and desires. The organization conveys an unmistakable and wide choice of need-based and great items at serious costs with brief request satisfaction capacity. The organization separates itself from contenders by their huge stock comprising of non-marked items, private name items, and premium brands. The present equestrian items showcase isâ estimated by the American Horse Council at $7.6 billion with an expected 9.2 millions ponies in the United States. American Sports Data gauges that over 16.8 million individuals ride p onies. The equestrian business has numerous markers that the equestrian items industry will keep on developing. The organization is known for their greatness in client support and enormous extensive determination. The organization advances a culture of considerate, educated, and brief client support delegates. 90% of the deals and client support agents are horse aficionado. The organization offers clients a 100% fulfillment ensure. The organization has one of the biggest point by point client databases. The database comprises of clients that have bought things with the most recent a year and their segment data. The utilization of the inventory, web, and retail locations has empowered the organization to catch client data, cross-advertise items, and give a helpful shopping experience to clients. The company’s clients are essentially females with an energy for the riding sport. The clients are rich and extravagance situated who will in general decide to purchase from the organization for the high caliber and chief items. The client base shows high repurchase rates and has been faithful cl ients. The job Christianity has in this association is client assistance is basic and Matthew 10:31 states, â€Å"Fear not, along these lines; you are more an incentive than numerous sparrows† (ESV). In the administration business, consumer loyalty is critical and the organization needs to enlist the perfect individuals and prize them for there ability. Colossians 3:23-24 states, â€Å"23 Whatever you do, work at it with everything that is in you, as working for the Lord, not for human bosses, 24 since you realize that you will get a legacy from the Lord as a prize. It is the Lord Christ you are serving† (New International Version). Another refrain that can be applied in this association is 1 Peter 4:10, â€Å"As every ha got a blessing, use it to serve each other, as great stewards of God’s shifted grace†. The organization utilizes the endowments God gives us and give them to buyers to profit by. The job of Christianity assumes an incredible job in this organiza tion. Key Concepts The main key idea that is relevant to Dover Saddlery is Quality. Quality hugy affects the nature of items and the achievement of the association. As indicated by Dinh, Igel, and Laosirihongthong (2010), â€Å"quality, thought about a key vital factor in making business progress, is like never before required for contending effectively in today’s worldwide commercial center and it has become the key motto as associations take a stab at an upper hand in business sectors described by advancement, globalization, and learned customers† (p. 931). The structure and execution of the item are two significant ideas of value. Quality should begin with the client, the experience the client has with the item or administration will affect the customer’s fulfillment with the complete understanding. The administration and control of the nature of the items and administrations is essential to the accomplishment of the association. It is significant for associations to actualize a quality confirmation program (QAP) to guarantee the nature of the items and administrations. As indicated by Rouse (2007): In creating items and administrations, quality confirmation is any efficient procedure of verifying whether an item or administration being created is meeting determined necessities. Numerous organizations have a different division given to quality confirmation. A quality affirmation framework is said to build client certainty and a company’s believability, to improve work procedures and proficiency, and to empower an organization to more readily rival others. Quality confirmation was at first presented in World War II when weapons were assessed and tried for surrenders after they were made. Today’s quality confirmation frameworks underscore getting absconds before they get into the last item (Quality Assurance). There are numerous focal points for the organization to have a QAP set up, incorporate an upper hand, increment in deals and piece of th e overall industry, expanded consumer loyalty, better administration control, obviously characterized authoritative undertakings, structure, and duties, progressively compelling reviews, and value premium (Aramyan, Meuwissen, Oude Lansink, van der Vorst, van Kooten, and van der Lans, 2009, p. 624). As indicated by Yang (2006) â€Å"several concentrates on quality administration have shown that conveying predominant help quality upgrades efficiency, diminishes costs, builds client unwaveringness, improves piece of the pie, and carries other general advantages to an assistance association (p.1129). The QAP satisfies the needsâ and desires for the clients and improves the nature of the items and administrations. The second key idea that is pertinent to the organization is absolute quality administration (TQM). As indicated by Richards (2012), TQM can be characterized as an integrative way to deal with the board that underpins the achievement of consumer loyalty through a wide assortment of apparatuses and procedures that the final product is higher caliber of merchandise and enterprises (p. 37). TQM is a hierarchical wide idea of persistent improvement to guarantee the items and administrations surpass their customers’ desires. As indicated by Richards (2012), â€Å"this sort of value the board requires the organization to consistently check to ensure that item or administration is at the standard that both the organization and client needs is maintained† (p. 37). Surpassing the inner and outside clients fulfillment is a key focal point of TQM. As indicated by Talib, et al. (2011), TQM â€Å"has got an extraordinary consideration because of its adequacy in accomplishing practi cal upper hand and improved business performance† (p. 1331). TQM is â€Å"a all out gander at the nature of the organization† (Richards, 2012, p. 41). â€Å"All administration ventures should look to embrace and actualize TQM with the goal that proactive distinguishing proof and reaction to required changes can prompt consistent improvement† (Talib, et al. 2011). â€Å"Quality-cognizant organizations ordinarily have a solid quality culture, which is useful for accomplishing client satisfaction† (Delgado-Hernandez and Aspinwall, 2008, p.1016). The act of TQM can grow an organization to have a practical bit of leeway in neighborhood and global markets (Richards, 2012, p. 36). The third key idea that is pertinent to the organization is advancement. â€Å"In the advanced business world, development is similarly as significant as quality, so they should go hand and hand and one supplements each otherâ€?

1-in-10-out Rule

1-in-10-out Rule Being a minimalist doesn’t mean you’ll never buy anything new. It means you’ll do so with intention. It also means you’ll let go aggressively and deliberately. Or you could do both simultaneously. When I first started simplifying, I was overwhelmed by how much stuff I wanted to jettison. That overwhelm compounded because I still felt the pall of future purchases. To combat impulse shopping and aid my minimizing efforts, I implemented a rule: the 1-in-10-out Rule. For every item I acquired, I had to get rid of ten things I owned. Want that new shirt? Ten articles of clothing hit the donation bin. Want that new chair? Ten pieces of furniture make it to eBay. Want that new blender? Ten kitchen items are axed. This rule helped me reshape my everyday-consumption habits, and, much like the 30-Day Minimalism Game, it helped me strengthen my letting-go muscles. Subscribe to The Minimalists via email.

Allegory Of The Cave By Plato - 974 Words

Have you ever felt so trapped in a small space you began to lose your mind? In Plato’s short story, â€Å"Allegory of the Cave,† the author uses allegory as a means to justify that the world is a reflection of more perfect and ideal forms. As the story begins, Plato’s teacher, Socrates, presents a world of alternate reality to Plato’s brother Glaucon by telling him to imagine a cave full of prisoner’s who have been chained their entire lives. The shadows, voices, and figures given to them by the puppeteers on the wall have constructed the only reality the prisoners have ever known. Those few interpretations lead the prisoners to believe the shadows are real. To the prisoners, they must be real because that is all they have ever seen, heard, or known. The cave is used as a means to open peoples eyes to the world we live in and to not blindly walk through life living by the rules of our puppeteers. As children we are the prisoners hidden in the cave o r chained to the society defined by the media, government, educational systems, and many other constructs we do not even question. Our knowledge of reality, truth, and education will always be limited by our fears of puppeteers, new ideas, and radical perspectives unless we break free from what is holding us back. Just like the prisoners locked in their caves, we must seek enlightenment beyond the illusions instilled upon us. He explains the education of the soul toward enlightenment by examining the ideas of universal forms. TheShow MoreRelatedAllegory Of The Cave By Plato1722 Words   |  7 PagesAllegory of the Cave Human experiences are an everyday aspect of individuals lives. The way individuals see, touch, smell, feel, and even remember is through unique experiences. People do not realize it, but our everyday life and community shape how the mind experiences certain events. Because of these, the way individuals see the world is different from person to person. The mind interprets the world around the individuals, however, it can only interpret what it is exposed to. It is up to the individualsRead MoreThe Allegory Of The Cave By Plato1511 Words   |  7 PagesIn our class, we read three powerful and meaningful texts. We started by reading The Allegory of the Cave by Plato, a Greek philosopher who lived from 428-347 B.C.E. This text led to our reading of The Four Idols by Francis Bacon, an English philosopher who came much later than Plato and lived from 1562 to 1626. Lastly, we read The Word Weavers/World Makers by Neil Postman, who lived from 1931-2003. There seems to be a recurring theme in which they themselves deal with ideas of knowledge and illusionsRead MoreAllegory of the Cave Plato6021 Words   |  25 Pagescomfortable with this unawareness because it is all we know. Platos Allegory of the Cave† captures the essence of the journey to enlightenment. Clearly, the thought of sameness and normality thinking has transcended from Platos time to today. Thus, the allegory is relevant to contemporary essential life. Organizations are known for fostering a culture of group thinking. The danger inherent in group thinking is the object lesson that Plato tries to convey. When we refuse to engage in critical thinkingRead MoreThe Allegory of the Cave by Plato916 Words   |  4 PagesThe â€Å"Allegory of the Cave† by Plato represents the differences in the way we perceive reality and what we believe is real. In his story, Plato starts by saying that in a cave, there are prisoners chained down and are forced to look at a wall. The prisoners are unable to turn their heads to see what is going on behind them and are completely bound to the floor. Behind the prisoners, puppeteers hide and cast shadows on the wall in line with the prisoners’ sight, thus giving the prisoners their onlyRead MorePlatos Allegory of the Cave1093 Words   |  4 PagesPlatos Cave begins by explaining the conditions of the people inside the cave. The people inside sit side by side. Their hands and legs are chained to the ground. They face a wall in the cave. The cave is illuminated by a fire behind the people. On the wall, there are projections of shadows created by the fire and objects that passes by fire. The prisoners dont know this, of course, because they are bound so tight that they cant turn their heads. There are people that are carrying objects to createRead MorePlatos Allegory of the Cave.1145 Words   |  5 PagesIn Plato s The Allegory of the Cave, Socrates tells an allegory of the hardship of understanding reality. Using metaphors Socrates comp ares a prisoner in an underground cave who is exploring a new strange world he never knew of to people who are trying to find a position of knowledge in reality. Through it, Plato attempts to map a man s journey through education and describes what is needed to achieve a perfect society. According to Socrates, most people tend to rely on their senses excessivelyRead MoreAllegory Of The Cave By Plato934 Words   |  4 Pagesour lives, every person has asked themselves a varied version of the same questions: What is â€Å"reality†, moreover what determines our perception of reality, and what am I supposed to do with (or about) it? Throughout â€Å"Allegory of the Cave,† Plato attempts to answer these questions. Plato suggests that humans have a constrained view of the world, and that reality consist of two different perceptions, a bodily eye† and a â€Å"mind’s eye.† The â€Å"mind’s eye†, the hypothetical site of visual recollection or Read MorePlato s Allegory Of The Cave1716 Words   |  7 PagesIn Plato’s, Allegory of the cave, a key theory I found was the importance of education. Plato uses an â€Å"allegory to illustrate the dilemma facing the psyche in the ascent to knowledge of the imperishable and unchanging forms† (104) Based on my research of the republic, the allegory can reveal multiple hidden messages. Plato describes, ordinary mortals are chained within an underground chamber, which according to Fiero, represents the psyche imprisoned within the human body. These mortals can’t lookRead MorePlato s Allegory Of Cave1979 Words   |  8 PagesJaneva Walters December 6, 2016 Dr. T. Brady ENG 391 Plato’s Allegory of Cave The allegory of the cave is regarded as one of the most reputed and acclaimed works by the Greek philosopher Plato in modern literature as well as philosophy. First published and presented in his work known as a Republic (514a–520a), the dialogues that have been used as conversation can be regarded as fictitious as the main conversation takes place between Plato’s brother Glaucon and Socrates. First and foremost, allegoricalRead MoreThe Allegory Of The Cave Proposed By Plato1595 Words   |  7 PagesThe allegory of the cave proposed by Plato includes the representation of the levels of knowledge. As we get closer to the exit, we get more knowledgeable and wiser we get, thus becoming better selves. Literature represents part of this knowledge, it has been a fundamental part of understanding our society, and has archived and developed the events and thoughts that made the world in which we live today. The more we read, the more we understand about us as well as learning from other peoples’ experiences

Essay on Al-Shabaab African Terrorist Organization

The Al-Shabaab is regarded as one of the most dangerous African terrorist organizations. Al-Shabaab is a multiethnic militant group out of Somalia that uses many terrorist tactics in attempts to gain control over the country of Somalia. They use many forms of terrorism that include ideological revolutionary, dissident, and nationalist terrorism, as they have the motive to gain power over a territory by overthrowing the government. The Al-Shabaab is suspected to have taken part in many terrorist attacks, including the 1998 United States embassies bombings. The motive behind their violence is their goal of creating an Islamic state in Somalia, which they believe is morally justified by the ideological beliefs. An important psychological†¦show more content†¦If Al-Shabaab notices an individual that they think will benefit them and help their cause, they will threaten the individual into joining the organization (NCTC, 2013). This is an example of the Al-Shabaab using the ration al selection method to select specific members. However, lower ranking members and solders of Al-Shabaab are more concerned about nationalist matters in hopes of gaining control of their territory, compared to its leaders, which are focused on the global jihad. It is reported that the lower ranking members of Al-Shabaab will sometimes shift alliances and turn on Al-Shabaab. This is an example of intergroup conflict within Al-Shabaab. If the members of the organization do switch sides, Al-Shabaab is powerful enough to manipulate that clan network and absorbing them. This makes Al-Shabaab more powerful and gains a significantly more amount of members at the cost of one. Al-Shabaab keeps their head internal leader unclear, although it’s leadership as a whole eventually falls upon Ayman al-Zawahiri, al-Qaeda’s leader. Though it seems that Al-Shabaab tends to no comply with Ayman al-Zawahiri at all times. In 2010, Ayman al-Zawahiri replaced Al-Shabaab’s Emir, title o f a Muslim ruler, Moktar Ali Zubeyr â€Å"Godane†, who is regarded as Al-Shabaab’s Emir, with Ibrahim Haji Jama. However, Godane refused this notion and continued on to be the organizations ruler. Al-Shabaab, the cells of al-Qaeda, recently have begun to leave major cities in Somalia, in routeShow MoreRelatedAl-Shabaab Terrorist Group1590 Words   |  6 PagesIntroduction: Al-Shabaab as a terrorist group poses a significant threat in Somalia and in the global community. This paper will start by discussing the background. In this part the paper will show how the group has evolved from Al-Ittihad Al-Islam (AIAI) to the Islamic Court Union (ICU) and lastly to Al-Shabaab. Before discussing the group’s threat of national security, homeland and international, this paper will provide the conceptual meaning of key terminology, such as national security, homelandRead MoreThe Purpose of the African Union Mission in Somalia (AMISOM) Essay996 Words   |  4 PagesThe African Union Mission in Somalia (AMISOM) on the surface is an effective fighting force in Somalia; however, the success of AMISOM is contingent upon Ugandan participation. The existence of AMISOM is due to a long Somali history of political / economic instability and the current struggle against the Somalia based terrorist organization, Al-Shabaab. The overall objective within Somalia is to eliminate or at a minimum contain the Al-Shabaab threat. The creation of AMISOM assists the SomalianRead MoreNATO Essay1092 Words   |  5 Pagesmember states as over 40 states, which are not members of the organization, are involved in political and security issues concerning the organization. Roping in other countries has facilitated improved exchange of information, enhanced understanding of conflicts in regions where NATO seeks to intervene but does not have a presence. Despite being an American-centric entity, NATO’s functions have all the attributes of an international organization working for the preservation of international peace. 3.1Read MoreShould the Al- Shabaab Be Put on the EU Listing for Terrorist?712 Words   |  3 PagesWestgate shopping mall in Nairobi by the Somali organisation al-Shabaab, it seems somewhat disingenuous to raise the question of whether or not such an entity should be considered a terrorist organisation. However, while al-Shabaab is considered a terrorist organisation by, among others, the US (1), Australia (2) and the UK (3), it is not currently included in the EU list of terrorist groups and entities (4). A recent motion to include al-Shabaab in this list has been made but is as yet unfulfilled (5)Read MoreThe Islamic Terrorist Organization Al Shabaab2670 Words   |  11 Pageswillingness and desire to use violence and intimidation in the pursuit of political change has only increased as time progressed. International Terrorist groups have evolved in tactics, inhumanity, and deviance, one of the up and coming groups that have carried out alike threats and attacks is the Somali te rrorist organization Al Shabaab. This paper will cover an organization an organizational overview and accounts of their strategies, tactics. The conclusion of this paper will provide will provide an assessmentRead MoreTerrorism : A Comparison Of Al Shabaab And Boko Haram Terrorist Networks2744 Words   |  11 PagesTerrorism: A comparison of Al shabaab and Boko Haram Terror Networks. Introduction Heightened attention is paid to terrorism since September 11, 2001 terror attacks on World Trade Center and the Pentagon by Al Qaeda terror network. The act of terror and terrorist groups however have existed for centuries. Terrorism as Ted Gur would explain is a tactic used by the weak to intimate the strong and by the strong to intimidate the weak (Gur in White, 2002, p.205). It is believed that when a group resortsRead MoreThe Radicalization Of Somali Youths2016 Words   |  9 Pages Introduction Somalia has been engaged in a civil war since 1991. The war has destroyed national governance structures leaving Somalia a patchwork of clan fiefdoms. In this chaotic environment, Non- governmental Organizations (NGOs) and Islamic organizations replaced the government in providing necessary services to the people of Somalia. In 2006, Ethiopia, with the backing of United States, invaded Somalia and ousted the Islamic Courts Union, a union of Islamic courts that had assumedRead MoreAl Shabaabs Influence in Somali Government Essay1843 Words   |  8 Pagesconstant attacks led by Mohammad Abdullah, AKA â€Å"Mad Mullah†, a folk hero amongst modern day Somalis (African Affairs, 2011). Conflict in Somalia continues to thrive thanks in large part to the terrorist group Al Shabaab (â€Å"the youth† in Arabic), a radical Islamic based organization that maintains control over a large portion of the central and southern part of the country. Al Shabaab has ties to Al Qaeda (AQ) with the main goal of installing a fundamentalist Islamist government in Somalia and is conductingRead MoreAnalysis Of Al Shabaab s Origins1755 Words   |  8 Pages 3. (U) History. Al-Shabaab’s origins are linked back to the 1990s when a militant Salafist group called al-Itihad al-Islami (AIAI) was the opposition against Somali troops during the country’s civil war. Several of the younger members eventually left AIAI to join another organization called the Islamic Courts Union (ICU). The ICU started as an unsecured array of Sharia courts. By late-2006, the ICU had developed toward an influential Islamic militia that held control over the large majorityRead MoreInternational Union For Conservation Of Nature1488 Words   |  6 PagesImagine you are this beautiful elephant peacefully drinking water from the waterhole among other African animals and then you hear gun shots firing everywhere. You are running for your life when suddenly everything becomes pitch black, then you open your eyes and see a man with a gun pointing at your head laughing as you lay dying. The general point is that almost all animals are getting to the brink of extinction or are either being tagged as an endangered species by the IUCN Red List. The IUCN

Media Formulation Free Essays

Medium formulation is an essential stage in the design of fermentation process. Most fermentation media require liquid media, although some solid-substrate fermentations are also operated. Fermentation media must satisfy all the nutritional requirements of the microorganisms and fulfill the technical objectives of the process. We will write a custom essay sample on Media Formulation or any similar topic only for you Order Now There are several stages where media are required in a fermentation process; inoculum (starter culture), propagation steps, pilot-scale fermentations and the main production fermentations. According to Cruger W and Cruger A (1990); on a large scale, the sources of nutrients should be selected to create a medium which should meet as many as many possible of the following criteria: i. It should produce the maximum yield of product or biomass per gm of substrate used. ii. It should produce maximum concentration of product or biomass. iii. It should permit the maximum rate of product formation. iv. There should be the minimum yield of undesired products. v. It should be of a consistent quality and be readily available throughout the year. vi. It should cause minimal problems during media preparation and sterilization. vii. It should cause minimal problems in other aspects of the production process particularly aeration and agitation, extraction, purification and waste treatment. The initial step in media for media formulation is the examination of the overall process on the stoichiometery for growth and product formation. The optimization of a medium should be carried out such that it meets as many as possible of the seven criteria. Different combinations and sequences of process conditions have to be investigated to determine growth conditions (Stanbury P. F and Whitaker A; 1995). Medium optimization can be carried by the classical method, in which one independent variable is changed while keeping all others at a certain level. An aerobic fermentation process may be represented as: Carbon and energy source + Nitrogen source + O2 + other requirements Biomass + products + CO2 + H2O + heat This primarily involves consideration of the input of the carbon and nitrogen sources, minerals and oxygen and their conversion to cell biomass, metabolic products. Based on this information, it should be possible to calculate the minimum quantities of each element required to produce a certain quantity of biomass and metabolite According to Prasanthi V et al (2008); Chlorella vulgaris is a green, spherical, single celled fresh water microalga belongs to the phylum Chlorophyta. As per the study conducted so far it is found that green algae are the highest source of chlorophyll in the plant world and particularly, Chlorella one of the members of green algae is the richest source of chlorophyll which is widely used as a health food and feed supplement. The aim of this work is to design different medium types to evaluate optimization combinations for maximum growth, morphology and pigment content of C. vulgaris. Effect of glucose Three different volumes of glucose from apple juice while other variables are kept constant. The volumes that were used are 5g/l, 15g/l and 30g/l. The highest chlorophyll production (12%) was obtained with a glucose concentration of 15g/l. Glucose is used as a carbon source which is required for all biosynthesis leading to reproduction, product formation and cell maintenance. It also serves as the energy source. Carbon requirements may be determined from the biomass yield coefficient (Y), an index of the efficiency of conversion of a substrate into the cellular material: Ycarbon (g/g) = biomass produced (g) __________________ Glucose substrate utilized (g) An increase in glucose concentration of 30g/l resulted in the production of chlorophyll being at a constant this is because all the active sites of the microorganism are occupied and active carrying out biochemical reactions. At low glucose concentration of 5g/l very little biomass (chlorophyll) is obtained and also there is low growth rate. Thus, glucose concentration significantly influences chlorophyll production and microbial growth of the microorganism. Constraints that can be generated include the fact that apple juice not only contains one type of sugar, glucose but also contains other sugars (fructose and sucrose) which the microorganism can either utilise for growth resulting in us not obtaining accurate optimization results and also the other sugars can inhibit the growth of the microorganism. Apple juice also contains soluble pectin these can be difficult to digest hence a reduction in biomass. Effect of nitrogen from defatted soya Nitrogen being important constituent of the cell protein was needed for algal growth, either in combined or in molecular form. It is also a component of proteins nucleic acids some co-enzymes. Industrially important microorganisms can utilize both inorganic and organic nitrogen sources. Inorganic nitrogen may be supplied as ammonium salts, often ammonium sulphate and diammonium hydrogen phosphate, or ammonia; these can be used in place of defatted soya. Ammonia can also be used to adjust the pH of the fermentation. As nitrogen deficiency develops the amount of chlorophyll in the cells decreases faster than the nitrogen content in C. vulgaris. Nitrogen is a limiting factor if continually increased it can inhibit the production of chlorophyll. Varying concentrations of nitrogen were used i. e 0. 3g/l, 0,6g/l and 2. 0g/l. At 0. 3g/l little chlorophyll is obtained this is due to the fact that nitrogen being a macronutrient it is required in high concentration. At 0. 6g/l high yields of chlorophyll are obtained and at 2. 0g/l nitrogen turns to be a limiting factor and can lead to culture toxicity. Constraints can be generated when using Ammonia as a substitute for defatted soya this is due to the fact that ammonia leads to high pH which results in a precipitate formation in the medium but lower pH of the medium prevent the precipitation. Foaming in a microbiological process is due to media proteins that become attached to the air-broth interface where they denature to form stable foam. Non-treatment of foam may block air filters, resulting in loss of aseptic conditions. The foam production can be controlled by addition of chemical antifoam. Natural antifoams include plant oils (e. g. Soya, sunflower and rapeseed), hence defatted soya is used as a nitrogen source rather than ammonia. Also high concentrations of ammonium ions can be toxic to cells of the microbe. Effect of Mg2+ MgSO4 can be used as the source of magnesium. It promotes the maximum growth of the present alga and it is also incorporated as an enzyme co-factor component of chlorophyll. Three salt concentrations were used 0. 1g/l; 0. 5g/l and 1g/l. At low salt concentration of 0. 1g/l it results in a magnesium deficiency which interrupted cell division in Chlorella which results in abnormally large cell formation. Increase in salt concentration of 0. g/l and 1g/l of magnesium alone in the medium resulted in higher cell number, although increase in nitrogen alone did not make much difference that means cells need magnesium to synthesize chlorophyll. The process of multiplication requires a larger concentration of magnesium in the medium than does the production of cell material. Iron uptake is strictly r equired to optimize the process. References 1). Crueger W and Crueger A. 1990. A Textbook of Industrial Microbiology. Oxford. Panima Publishing Corporation. 2). Stansbury P. F and Whitaker A . 1995. Principles of fermentation technology. New York. Pergamon Press. 3). Prasanthi V, Yugandhar M. N, Vuddaraju S. P, Nalla K. K, Raju C. A. I and Donthireddy S. R. R. Optimization of the fermentation media using statistical approach and artificial neural networks for the production of chlorophyll by Chlorella vulgaris. International Journal of Natural and Engineering Sciences. 2008. 2 (3): 51-56 CHINHOYI UNIVERSITY OF TECHNOLOGY NAME: Ngara Tanyaradzwa R REG NUMBER: C1110934J COURSE: Process Optimization and Production COURSE CODE: CUBT 208 PROGRAM: BSBIO Level 2:2 Assignment: 1 Lecturer Dr Zvidzai How to cite Media Formulation, Papers

Multinational companies in Mexico

Abstract This paper has attempted to review Mexico as an investment hub for multinational companies. The countries’ potential is discussed briefly alongside cultural considerations. The importance understanding the organizational culture of firms in Mexico before investing has also been discussed.Advertising We will write a custom case study sample on Multinational companies in Mexico specifically for you for only $16.05 $11/page Learn More Reasons for multinationals’ interest in setting up operations in Mexico The main reason why MNCs should relocate to Mexico is the availability of highly skilled labor. This could be attributed to the government’s huge investment in human resource. The good bit about this labor is that it calls for low wages. Such highly skilled labor is quite expensive in other regions including United States. It is evident that much less is used in terms of labor capital investment in Mexico. Labor is an importan t factor in any business and not only the cost that matters but also the quality. This combination is readily available in Mexico. The second reason is the potential of businesses in Mexico to achieve high productivity, growth rates and quality performance. This means that the companies break even very fast. Various studies that have been carried out proofed this point. Amongst three auto assembly plants in Canada, United States and Mexico, the Mexican plants topped according to a study by Massachusetts Institute of Technology. The research conducted by J. D. Power and Associates placed Ford Motor’s Hermisillo plant (Mexico) at the top in North America. Mexico is also favoring the expansion of plants particularly those to do with computers and electronics. That is why Intel put in some $ 1.5 billion in its upgrading program in 2007. This is an example of a company which operates out of many countries and investing in Mexico is an indication of the potential that the country h as. Mexico’s market is wide due to the many trade agreements it has made with countries across the world. Cultural differences and MNCs MNCs in the world today are adopting the four basic predispositions to enhance their operations. These are ethnocentric, polycentric, regiocentric and geocentric. In ethnocentric, the values and the interests of the parent company guide the strategic decisions. Using this approach means the MNC is not concerned about the cultural differences found in the country of operation. Polycentric predisposition is guided by the need to allow the culture of the country of operation to guide the strategic decisions. Regiocentric attempts to strike a balance between the company’s values and interests with those of the region of operation. In geocentric predisposition, the company adopts a global approach to decision making.Advertising Looking for case study on business economics? Let's see if we can help you! Get your first paper with 15% OF F Learn More The United States MNCs have already dominated the Mexican investment arena. Their strategic predisposition uses an approach which is responsive to the values and interests of the local people. As has been mentioned earlier, many MNCs are opting to do production in Mexico. By so doing, the highest percentage labor force comes from Mexico. The employees of a company more often than not dictate the direction that the company will take with regard to the local needs. This narrows down to the company assimilating the local people’s culture within its organization. For the European companies, cultural barriers may portend a potential challenge. However, the utilization of the various strategic predispositions would give them a choice on the direction to take. It is a fact that there are many European MNCs operating in Mexico. A good example is the French MNC Thomson. Looking at the expectations of the French people about doing business in their country shows t he general characteristics of the Europeans. Examples of these expectations include keeping time, a quick pressurized grip in handshake, respecting meal time and not rushing at making decisions. These may be readily acceptable to the Mexicans but it is always good to work with what is locally appreciated. The Japanese MNCs may find their values and interests to be a bit far from those of Mexicans due to vast cultural differences. The MNCs have however adopted strategies that are sensitive to the locals hence removing the potential cultural barriers. Importance of MNCs studying the organizational culture in Mexican firms For MNCs to succeed in a certain country or region, it is important for the management to understand the organizational culture of the firms. It goes without saying that the MNC’s that decides to invest in Mexico must get to know this culture before shifting. This has to do with how the organizations are in terms of human resource and the hierarchies involved. This would assist in placement of staff and shed light on what positions to give to the expatriates. This is a major step in getting closer to the Mexican culture and also getting accepted. The knowledge would also be an asset in setting up work related policies within the firms. One thing that is clear is the fact that there exist similarities within firms that operate in Mexico with regard to organizational culture. The situation is unique and any MNC willing to invest here should have the full knowledge of it. The way forward is to adjust the firm’s strategies so that they could fit the local situation. This can be done through realization that all countries are not the same. The firms would then set their subsidiaries in such a way that they accommodate the local demands. Autonomy should be given to such subsidiaries so that they could be responsive to the local values and interests.Advertising We will write a custom case study sample on Multinational companies in M exico specifically for you for only $16.05 $11/page Learn More This case study on Multinational companies in Mexico was written and submitted by user Brooklynn Barlow to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

The Disadvantages of Socialized Healthcare essays

The Disadvantages of Socialized Healthcare essays Socialized healthcare has emerged as a highly debated issue in the United States, attracting the attention from the media, as well as policy solution for political leaders. Both political parties are under increasing pressure to address the insurance and healthcare crises, in America. However, socialized healthcare has not been an effective or efficient solution to address these issues, in other countries, and rather has caused many healthcare systems to crumble. A portion of the challenge of rising healthcare costs is due to individuals not becoming sufficiently involved in decisions regarding their health and medical care or payment for services rendered. Instead, they simply entrust third parties, such as insurance companies, to make these decisions. Bills to fund health insurance for underprivileged children continue to be debated in Washington D.C.. There is a significant amount of support for some form of socialized medicine, a system of government controlled healthcare funded via taxation; however, there are significant downsides that must be considered before such a system can become a reality. One only has to look at the National Health Service (NHS) in Great Britain to begin to appreciate the challenges with socialized medicine. Founded in 1948, the NHS experiment quickly became more costly than anticipated. Today, one in eight patients wait more than a year for treatment (Carvel, 2007, s), prescription drugs are limited or unavailable for many, and the facilities are not up to par (Kelland, 2006, 1). Add to this government officials skimming funds and lagging research, and it quickly becomes a system no country would want to emulate. In order to cut costs in France, as is typical of government officials, their socialized healthcare program decided to buy heat-treated blood from foreign labs. Much of this substandard blood was tainted with AIDS and infected 3,000 patients. Canadians too find lengthy waits f...

Advantages of Attending an All-Boys School

Advantages of Attending an All-Boys School Every parent wants his child to succeed, and sometimes we need to think outside the box to find the perfect path to that success. That path may be one that requires the family to look outside of the traditional public school realm to find an ideal learning environment where a child can succeed. For some boys, a traditional classroom model can provide distractions and create unnecessary challenges as they are learning. That is why some families have chosen to enroll their sons in private all boys schools as opposed to the more traditional coed school. I can think of three advantages of a boys school which you ought to consider: 1. The Freedom to Be Himself Boys often thrive in a single sex academic setting for many reasons, ranging from academics to athletics and even social environments. With no girls to impress, boys can get on with being themselves. Conformity gives way to individuality, and boys are expected to fill all the roles on campus. There are no gender stereotypes at a single sex school, allowing the boys to feel free to explore subjects like languages and the arts without fear of ridicule. Even sexual stereotypes tend to fade into the background; youd be surprised that macho posturing can even yield to sensitive dialog. 2. Boys and Girls are NOT the Same When I attended Westmount High School back in the 1950s, single sex classes were the order of the day. Well, for most of the day. Our home rooms were segregated. Certain classes were not. We were joined by the girls for certain subjects with low enrollments like trigonometry. Orchestra and band were integrated classes, but physical education was not. I had many friends who attended boys or girls schools. Looking back I wonder what all the fuss is about. Why? Because it seems pretty obvious to me that boys and girls are quite different people. Educating boys and girls in single sex settings is not an assault on equal rights. It is an opportunity which ultimately will enhance equality by allowing boys and girls to develop their own unique characters. For example, take boys and the arts. America has traditionally been a sports dominated society. Boys are taught to be jocks from birth. Sports equate with manliness. In addition, American sports teaches boys that you must win at all costs. Boys learn that message, then go on to apply it in their adult lives, many times with disastrous results. The divide between jocks and geeks grows as children reach adolescence. A boy who wants to play the violin or be a painter runs counter to what society expects him to be doing. And I certainly can remember being called a sissy because I was a serious musician from childhood. Being artistic was considered unmanly. Then and now. If you are not a jock, you are a geek. In American coed schools jocks and geeks dont mix. You are labeled as one or the other. 3. Different Learning Styles Science has proven that each gender learns in a different manner, accelerating at different rates of learning with varying ability to process information being presented. Teachers have mastered techniques that are tailored to meet the needs of each gender, and a single sex school allows for those techniques to be used to their fullest potential.   4. More than just an opportunity, but an expectation to try new things A single sex school allows boys to explore subjects and activities that they may never have considered at a coed school. Boys are expected to fill all the roles within the school, from class officers and student leaders to actors and artists, there is no room for gender stereotypes in an all boys school. One area that some boys may feel hesitant to explore includes the arts. Visual art, drama and music are instead made available to students, without fear of judgement from their peers. A boys school develops a boys uniqueness and his individuality. Teachers in a boys school can teach effectively in ways which reach boys and appeal to their learning style. Visit a boys school. Talk to graduates and current students. Find out more about the advantages of attending a boys school. Its a terrific choice for many young men. Resources Boys In SchoolBoys SchoolsNASSPE(National Association of Single Sex Public Education)Where The Boys AreWhy an All Boys School?

What motivated people to use recreational drugs in the 1960 Essay

What motivated people to use recreational drugs in the 1960 - Essay Example The 1960s is known by many as the period when the youth rebelled against the government and strived to attain harmony, love, and peace (Iversen 210). The 1960s was also a period when numerous young people experimented with different kinds of drugs. This essay tries to answer this research question: what motivated people to use recreational drugs in the 1960s? Recreational drug is defined as any substance â€Å"taken on an occasional basis for enjoyment, especially when socializing† (Earleywine 54). Recreational drugs include a broad array of hallucinogenic and narcotic substances. The term also includes heroin, cocaine, phencyclidine (PCP), tetrahydrocannabinol (THC), amphetamines, barbiturates, alcohol, and caffeine. The use of recreational drugs by the youth was strongly associated with the rebellion and dissent experienced by the people of the 1960s (Iversen 210): The most profound example of the ability of marijuana to raise mass social consciousness occurred during the Vi etnam War era, on both the home front and the battle front.... Drug rehabilitation centers were established in the 1960s to provide assistance to drug addicts and to control the supply of recreational drugs. The Use of Recreational Drugs in the 1960s Two hallucinogenic drugs were at the core of the 1960s’ counterculture movement: LSD and cannabis. Cannabis is a plant grown in the American colonies for its fiber. Several Indian communities used the plant’s dried leaves with tobacco as a pain reliever (Conlin 940). Cannabis became a recreational drug due to two occurrences. First, a momentary fad for anything Turkish resulted in the establishment of hashish pubs, where people experienced the joy of ecstasy. Almost simultaneously, New Mexico and Texas inhabitants saw Mexicans using cannabis for its mind-altering effects. The use of cannabis as a recreational drug reached New Orleans, where clients of the city’s posh bordellos learned it from African-American singers who were at the time engaged in creating jazz. White singers, fascinated to jazz, began to use the terms ‘pot’ and ‘weed’ during the 1920s. Among the white people, using marijuana stayed practically a tradition for musicians until beatniks—the Beat generation of the 1960s—learned about it from the jazz clubs they visited (Conlin 940). The 1960s’ hippies learned marijuana use from the beatniks and began spreading the word about the hallucinogenic benefits of the drug. LSD has a shorter history. It was produced by Albert Hoffman in 1938, who was trying to create a new drug for headache. Hoffman described his experience with using LSD as â€Å"a kind of drunkenness which was not unpleasant and which was characterized by extreme activity of imagination†¦ an uninterrupted

Systems Development Essay Example | Topics and Well Written Essays - 250 words

Systems Development - Essay Example Different steps get used in order to achieve a successful system conversion and most crucial to give it a reasonable approach in trying to achieve the best out of it (Bernard, 2004). The first step in this is the planning, and this is the understanding of the whole system and its organization. This follows the analysis, and this is the identifying and predicting any potential problems that may rise, in the future in the system. The third phase is the design, and this determine show the system operates and the user interface involved. Also, known as the system environment, and it mostly deals with the internal structures of the system (Gautier, 2005). The last phase and the most crucial are the implementation phase which is time consuming of all. This stage includes activities like the user training and system maintenance. The best example in this is the plunge where it gets applied in the school. In this system, different phases used to combine information from different sources. Data can be sent to different members of the staff all at once by use of the data-centered approach. Programs can be edited before they get sent to the workers (Lorain, 2008). For example in my school, the SDLC used to analyze the fee statement for the students by grouping the data into one sheet. On the other hand, the data can be manipulated and shared by use of different user interfaces. The other example is the parallel method that makes use of the adaptive approach technique. In the initial stages, the data get tabulated after which the information get extracted from the raw data. This is possible by use of the object-oriented approach (OOA) which helps in maintaining accuracy in the data manipulation. The parallel method has extensively been used in my school, in the learning process the students can easily access the notes from the teacher through some codes installed already in the computer systems (Lorain, 2008). In

Significance Of The Sermon Of The Mount Religion Essay

Significance Of The Sermon Of The Mount Religion Essay In this essay, I am going to explain the significance of the Sermon of the Mount and how it relates to the rest of the teachings of Jesus. I will start by defining the meaning of the term Sermon of the Mount, the significance of the sermon of the mount and the structure of the Sermon of the Mount in Matthew 5:3 7; 27. Furthermore, I will discuss the key theological themes in the Sermon of the Mount. I will conclude by reflecting on the centrality of the Sermon of the Mount to the other teachings of Jesus in the gospels. WHAT IS THE SERMON OF THE MOUNT? The term The Sermon of the Mount originated from the title of Augustines commentary on Matthew 5 7, De Sermone Domini in Monte, which was published in 391 396 AD. Matthew 5 7 became well known as the Sermon on the Mount in the 16th Century. The modern term of Matthew 5 7 is Sermon on the plain. This term is used mainly to differentiate between Lukes shorter version of the sermon of the mount from Matthews version. There are two versions of the Sermon on the Mount: Matthews version Matthew 5: 3 7:27 which consists of 106 verses. Lukes version Sermon on the plain Luke 6:20-49.  [1]   THE SIGNIFICANCE OF THE SERMON ON THE MOUNT ETHICAL TEACHING The gospel of Matthew provided the Jewish Christians with evidences to ascertain their faith in Jesus as the Messiah. Jesus in the gospel of Matthew introduced the kingdom of heaven. Hence, the sermon of the mount is of great significance because it expounds the ethics of the Kingdom of heaven which was introduced by Christ Jesus. Therefore, the sermon of the mount summarised the code of conduct in this new kingdom of heaven. Furthermore, the sermon of the mount set the standards of discipleship in the kingdom of heaven. In this sermon, Jesus showed his disciples how to live the life of the kingdom. This kingdom way of living lays great emphasis on the inner life which is in contrast to the outward workings of religious activities of the Sadducees and the Pharisees.  [2]  In addition, Jesus stated that, the ethical conduct of the disciples must exceed that of the scribes and the Pharisees before they can enter the kingdom of heaven (Matthew 5:20). Henceforth, the disciples of Jes us are called to a superior ethical conduct which is by the Grace of God. This ideal character of Discipleship in the kingdom of heaven is achievable by the infusion of the gift of righteousness in the spirit of the New Testament believer. THE STRUCTURE OF THE SERMON OF THE MOUNT The Beatitudes forms the main introduction of the sermon of the mount. The central section of the sermon is from Matthew 5:17 to Matthew 7:12. This section opens and closes with Reference to The Law and The Prophets. The sermon ends by an epilog in Matthew 7:13 27.  [3]   THE KEY THEOLOGICAL THEMES OF THE SERMON OF THE MOUNT 1) The Beatitudes (Matthew 5:3 12) The Beatitudes are named from the Latin word Beatus meaning blessed. These are the rewards from the blessings and responsibilities of discipleship. The Greek term means happy, fortunate  [4]  . In Matthew, there are nine beatitudes and four in Lukes version of the Sermon on the Mount. The word Makarios is at the beginning of the beatitudes. It means happiness which is as a result of God given salvation  [5]  . Jesus revealed in the beatitudes, the essential nature of true happiness. This happiness is achieved by relying and depending wholly on God.  [6]   Andrew Perriman points out that the beatitude described a marginalized group within Israel that will benefit from future turn of events. His view established the eschatological dimension of the rewards of true discipleship in the kingdom of heaven  [7]   Matthew 5:14 states You are the light of the world. A city that is set a hill can not be hidden. In John 8:12, Jesus said I am the light of the world, he that follows me shall not walk in darkness but shall have the light of life This teaching in the Sermon of The mount has a direct comparison with Jesus teaching in the gospel of John. Jesus expects His disciples to shine in the midst of the darkness of this world. Hence, as Jesus is the light, the disciples will eventually become the light of the world. 2) The Law and the Prophets (Matthew 5: 17 20) The new ethical standards put forward by Christ deals with the motives behind the actions of men. In accordance with Christs Standard, sin begins in the mind and in the will of men  [8]   In addition, Jesus said he has come to fulfil the Law and the Prophets. His ethical instructions reveal how the Law of the Torah will operate under the kingdom of heaven. Therefore, the Law and the Prophets are fulfilled in the inner life of motives behind the actions of men. The kingdom of heaven is within the heart of the New Testament believer. This kingdom is expected to produce corresponding actions that reflects the inner life of peace and joy in the Holy Ghost. 3) The Antitheses (Matthew 5: 21 48) The structure of the sayings of Jesus within Matthew 5: 21 48, have the same pattern: You have heard that it was said (by God) to those of old à ¢Ã¢â€š ¬Ã‚ ¦ but I say to youà ¢Ã¢â€š ¬Ã‚ ¦ The style of Jesus words repeats itself in six paragraphs. Three of the six paragraphs have similar parallels with Lukes Sermon on the Plain. The phrase but I say to you seems to suggest that the sayings of Jesus is in opposition to the scripture of the Torah. Therefore, Matthew 5 : 21 48 is often referred to as the Antitheses. Matthew is known for the antithetical structure of his writings. However, this antithetical style of writing can also be found in Luke 6: 27 But I say to you who hear à ¢Ã¢â€š ¬Ã‚ ¦. According to Davies and Allison, the antithesis has two primary functions: It shows the kind of attitude and behaviour that is required by Jesus in the life of His disciples. The demands of the ethical standards of Jesus surpassed those of the Torah without contradicting the Torah. For example, one can abstain from committing adultery and still lusts in his heart  [9]   4) The Golden Rule and the Greatest commandment (Matthew 7:12, Luke 10:25 28, Matthew 22: 34 40). Whatever you wish that others do to you, do so to them. This statement has been known as the Golden Rule since the 18th century. There are various parallels to this statement in Greco Romans, oriental and Jewish writings. The Golden Rule in Matthew 7: 12 according to Jesus is Law and The Prophets. That is, it sums up the whole essence of the Law and The Prophets in the Torah. The teaching of Jesus on the two greatest commandments in Mark 12: 28-34 love God and love your neighbour as yourself. In Matthew 22:40, Jesus said on this two commandments hang all the Law and The Prophets. The Golden rule and the love commandments are the very essence of the scriptural teachings of Jesus. Furthermore, the Golden Rule in the sermon of the mount is the bedrock of all the teachings of Jesus as it is revealed in the gospel account of Luke, Mark, and John. In summary, the Golden rule in the sermon of the Mount has direct relationship to the major teachings of Christ in the gospels.  [10]   THE EPILOG: TWO WAYS The Epilog of the Sermon Of the Mount contains a series of contrasts. It starts with the contrast between the gate and the way which leads to death or life. There are other examples of contrast between two ways in Deuteronomy 11:26, 30:15, Jeremiah 21:8 and many Jewish and Christian writings. The Epilog summarizes the picture of the beauty in the life of anyone who makes the right decision in life.  [11]   CONCLUSION In this essay, I have attempted to show the significance of the Sermon Of the Mount and its relationship with the other teaching of Christ in the gospels. I approach this essay by exploring the theological themes in the Sermon on the Mount. The Golden Rule in the Sermon on the Mount is the foundation of the Law and the Prophets. This rule parallels with the two greatest commandments, which is Love the Lord your God with all your heart and love your neighbour as yourself. In conclusion, the Sermon on the Mount summarizes the totality of the ethical teachings of Christ in the gospel.

Auditing Stages

The aim of this discussion is to explain how an auditor goes about the process of auditing financial statements and presents the five basic stages that the auditor performed during the financial statement audit at Maryward Primary School in Kwekwe for the year ending 31 December 2012. In order to be in a position to fulfil auditing responsibility to report on the client’s annual financial statements, the auditor followed a series of procedures and activities as required by the auditing profession.The auditor applied the following audit stages: pre-engagement activities, planning, test of controls, substantive procedures, completion and reporting. Puttick et al (2012:102) defines an audit according to Section 1 of APA as †¦the examination of, in accordance with prescribed or applicable auditing standards: a) financial statements with the objective of expressing an opinion as to their fairness or compliance with the identified financial reporting framework and any statutory requirements.Pre-engagement activities There are five pre-engagement activities and considerations. The auditor at this stage performed a new client investigation in order to accept the new appointment as a way of managing conflicts and threats to the auditor. Assessments of any threats to the independence of the auditor was done as an audit engagement should not be accepted where the auditor‘s independence is compromised.The other assessment done was the business risk faced in order to avoid the risk of association with a client whose integrity is questionable and particularly where motivation exists to misstate disclosures in financial information or indulge in illegal business and fraudulent reporting practices as it likely to render the auditor’s business risk unacceptable. The factors considered during the investigation included business reputation of Maryward Primary School. An assessment of the complication of the audit assignment and the estimated time, require d to finish the work was done.An engagement letter was prepared to provide the clearest record of the terms of the engagement. ISA 210 provides the contents of an engagement letter to be sent to the client to help prevent misunderstandings with respect to the engagement. Also, SAS 140 requires that an auditor should agree with the client the terms of the engagement to be undertaken and the terms should be written therefore the letter of engagement will be required whenever a new auditor appointment is accepted.The main constituent features of a typical letter of engagement are: responsibility of directors and auditors, the scope of the audit, other services, fees, Applicable law (Zimbabwe) and agreement of terms. The auditor accepted the engagement for the audit of the financial statements after the conclusion that the reporting framework was acceptable. There was an agreement between the auditor and Maryward Primary School, both parties agreed to meet when changes arise and when th e auditor considers the appropriateness of the matter to do so.In preparation for the audit, the auditor had a tour to Maryward Primary School after the opening meeting with the client. Russell (2012:69) states that â€Å"a tour of the area to be audited is permissible and often times highly desirable. An auditor may tour this area as part of a pre-audit visit to review documents before or after the opening meeting. † Travel plans were made and a team of three people was identified and sent to the audit area. PlanningAccording to Puttick et al (2012) the auditor first considers materiality at the planning stage of the audit. The auditor made a judgement of materiality in order to plan the audit in such a way that sufficient evidence is gathered to draw up a conclusion. Planning materiality was based on the end of year financial statements and budgets. According to Millichamp (2002) materiality is material if its omission/misstatement could influence the economic decisions tak en on the basis of the financial statements.The auditor also considered inherent risk as it has a direct impact on the nature, timing and extent of procedures the auditor plans to perform to gather sufficient appropriate audit evidence in response to the assessed risk of material misstatement. â€Å"Inherent risk† as per ISA 400 is â€Å" the susceptibility of an account balance or class of transactions to misstatements that could be material, individually or when aggregated with misstatements in other balances or classes, assuming that there are no related internal controls†.The auditor assessed audit risk and inherent risk as it is an essential part of audit planning to help in determining the quality and quantity of evidence gathered and the staff that needed to be assigned to the particular audit. The auditor also obtained an understanding of the business and its environment in order to assess the risk of material misstatement. ISA 310 requires a reasonable underst anding of the client’s business and industry. The nature of the client’s business and industry affects the client business risk and the risk of material misstatements in the financial statements.The auditor used the knowledge of these risks to determine the appropriate amount of audit evidence gathered. The auditor through experience is aware of the exposure to problems resulting from the auditor’s failure to understand comprehensively the nature of transactions in the client’s business. The understanding helped the auditor to evaluate the design and implementation of specific controls that could stop or discover and rectify material misstatements at the assertions level. Control risk is the probability that the client’s internal control system will fail to notice material misstatements.Audit risk is the risk that the auditor will unknowingly express inappropriate opinion on the financial statements. Inherent and control risk are the businessâ€⠄¢s risks that exist independently of the audit of financial statements, whereas detection risk is a function of the effectiveness of an audit procedure and its application by the auditor. Puttick et al (2012) quotes the ISA 200 definition of detection risk: â€Å"detection risk is the risk that the auditor will not detect a misstatement that exists in an assertion that could be material, individually or when aggregated with misstatements†.The auditor inquired into the detailed working papers, inspected legal documents and minutes of meetings of the accounting system and its related controls from the management and personnel of the client. A description of the system was recorded and confirmed that the record is an accurate description of the system and a preliminary evaluation of the internal controls was made. Audit planning involves developing an overall strategy for performing the audit.ISA 300 â€Å"audit strategy† describes in simple terms how audit is to be carr ied out and the â€Å"audit plan† details the exact procedures to be carried out to implement the strategy and complete the audit. During planning the auditor established an understanding with the client as to the nature of services to be provided and the responsibilities of each party through the engagement letter. The auditor developed an overall audit strategy, an audit plan and audit program and documented in the working papers each significant business cycle that is, revenue, expenditure, fixed assets, payroll and accounting.Planning continued throughout the entire audit as the auditor accumulated sufficient appropriate audit evidence to support the audit opinion. Performing tests of control and Substantive procedures One of the most important of all the audit stages is the process of testing the internal controls. The aim of tests controls is to obtain evidence that controls on which audit reliance is intended, worked out throughout the period of the financial year unde r audit. The tests of controls indicated that internal controls are operating effectively; the planned audit approach was not to be changed.These processes and procedures were used to ensure that proper approvals are in place before payment is made or transactions entered in the system. The auditor used the primary method of internal control testing to randomly select transactions and checked the source documentation. The random selection from a representative sample revealed that controls are strong, so there was no point for increasing the sample size. A substantive procedure is the actual process of collecting physical evidence of transactions and verifying the value posted to a specific account is supported by actual documents.This aspect of the audit is the most time consuming and is very detailed work. Gray (2008) propounds that at this stage conclusion made by the auditor must be supported by in each case by carefully evaluated evidence that the transactions are completely an d accurately recorded. As auditors cannot rely completely on management assertion of completeness, the search for unrecorded expenses and liabilities was designed to yield audit evidence of liabilities that were not recorded in the reporting period. A material error or fraud in the inventory has a pervasive effect on the financial statement.Auditing standards requires that the auditor should observe the inventory taking and make test control. Physical inventory at year end was counted when the auditor was present to observe and perform the dual direction testing to gather evidence for the existence and completeness assertions. This involved the performance of substantive procedures the nature, timing and extent of which responded appropriately to the assessed risk of misstatement at the assertions level to achieve a level of detection risk that will result in an acceptable level of audit risk relating to assertions within financial statements.Evaluating and concluding The final stag e of auditing process involves evaluating and drawing conclusions on the fair presentation of the financial information and the drafting of the audit report. During this stage the auditor considers the sufficiency of the evidence gathered in support of financial statement assertions. Assertions are the representations of management that are represented in financial statements, for, example, that fixed assets reflected in financial statements exist and are owned by the entity and are fairly valued.ISA 500R: identifies assertions under three categories namely: assertions about classes of transactions and events for the period under audit, assertions about account balances at the period end and assertions about presentation and disclosure. The auditor decided on the fair presentation of assertions and evaluated the differences between amounts included in the financial information and amounts supported by audit evidence.The audit differences represent uncorrected material misstatements in the financial statements. The auditor evaluated the effect of uncorrected material misstatements on the audit and the effect of uncorrected misstatements on the financial statements and tested whether the financial statements as a whole are free of material misstatement. The auditor evaluated the effect of such misstatements on audit opinion. For this purpose, the auditor established a final estimate of materiality.After consideration of all evidence, the auditor concluded that financial statements were not significantly materially misstated and management was not requested to make appropriate adjustments. The completion stage of the audit is the final stage during which the engagement team and partner responsible for the audit perform finishing procedures, evaluate the sufficiency and appropriateness of audit evidence gathered during the audit and findings in respect of significant risks identified, including fraud risk, in order to form the audit opinion on financial statements .During completion procedures, the auditor reviewed the financial statements on an overall basis performing a final analytical review on period end financial information. The reading of supplementary and other relevant information and resolution of the impact of any significant matters arising were considered. Update inquiries on specific aspects for example, fraud, laws, regulations and evaluation of the results of audit procedures for all significant findings. Written representations from management acknowledging its esponsibility for the design and implementation of internal controls to prevent and detect error were obtained. Reporting The last stage of the audit is finalization. This is the creation of a report to management that summarizes all the procedures used to conduct the audit, the result of the various processes, and supporting documentation. Gray (2008) states that â€Å"at this stage the auditor summarizes evidence on systems and other aspects seen to be of interest to management and sends a formal report of comments and recommendations†.After completion of fieldwork and analysis the auditor presented the first draft of findings and recommendations to the client during the exit meeting. Paragraphs 27, 32, and 35b of ISA 700 indicate that the description in the auditor’s report can refer either to the preparation and fair presentation of the financial statements or the preparation of financial statements that give a true and fair view.True in the sense that the auditor’s information given was factual and conforms to reality and not false, in addition the information conforms to the required standards and law and that the accounts of Maryward Primary School had been correctly extracted from the books and records. Fair in the sense that information given is free from discrimination and bias and in compliance with the expected standards and rules and that the accounts of the client reflect the substance of the business’s underlying transactions.

Machiavelli And Castiglione Essay - 937 Words

The humanist movement brought about the inspiration of both Niccolà ² Machiavelli and Baldassare Castiglione during the Italian Renaissance of the fifteenth century. Machiavelli and Castiglione shared their beliefs about society in their published writings. The most notorious of Machiavelli’s works was The Prince, a take on the political structure and successes of western civilization. Castiglione’s most known publication, The Courtier, was heavily influenced by the works of Plato and Cicero and contributed heavy sections of dialogue. The writings of these two writers was truly visionary for the time and expressed the various opinions on how a specific faction of people should behave during the time. Machiavelli himself was a believer that†¦show more content†¦Putin enjoys going against the grain and fits Machiavelli’s words as someone who â€Å"must by as sly as the fox and as brutal as a lion.† Putin is never afraid to strike down groups with f orce, but his reputation in Syria is one of vicious swiftness. What makes Putin even more of a Machiavelli Leader is his ability to fly under the international radar, usually including the United Nations, with his motives. Another quality that Putin possesses is his manner of striving to be feared rather than revered by his people. For example, in his time in office, Vladimir Putin has struck fear into the hearts of countless Russians; with the ban of homosexuality. Not only is Putin feared by his people but he also has approval ratings of nearly eighty percent in the most recent years. This fits Machiavelli’s words in The Prince, â€Å"the wise prince makes himself feared in such a way that, if he does not gain love, he escapes hatred.† This in totality, makes Putin the ideal Machiavelli Leader because of his ability to properly blend fear and the ability to not be hated. While Machiavelli’s work focuses on the ideal qualities of a leader, Castiglione’s most important work, The Courtier, highlights his ideal version of a Renaissance woman. Castiglione describes a woman who is elegant, educated, and pleasing. With this he believes a women of the court should be of modestShow MoreRelatedMachiavelli vs. Castiglione Essay1533 Words   |  7 PagesIdeas on the same topic always seem to differ from person to person. This holds true to the ideas of Machiavelli and Castiglione. The Prince, written by Machiavelli, and The Courtier, written by Castiglione, are both somewhat how-to guides for nobility, royalty, and princes. However, there are many distinct differences among the ideas of Castiglione and Machiavelli. Castigliones philosophy leads down the path of a well-rounded person; a more peaceful manner. Machiavellis philosophy is more straightforwardRead More Don Quixote Essay about created reality529 Words   |  3 Pages Othello Essay The novel Don Quixote, by Miguel Cervantes, is an exploration into the idea of created reality. Cervantes, through the character of Don Quixote, illustrates to readers how we as human beings often make reality to be whatever we want it to be. nbsp;nbsp;nbsp;nbsp;nbsp;Don Quixote is a perfect example of â€Å"created reality.† The character Don Quixote is real, and he lives in a real world, but everything that he sees is exaggerated in his mind. It all begins with his name. Don QuixoteRead MoreHumanism: Renaissance and Merchant Class1743 Words   |  7 PagesEssay on Humanism The Renaissance is the label we put upon the emergence of a new perspective and set of ideals in Europe. This does not mean that it was sudden, neat and clean. It was gradual, inconsistent, and variable from place to place. The Renaissance had its origins in Italy because a powerful merchant class arose in its cities that replaced the landed aristocracy and clergy as the leaders of society. This new class, along with many aristocrats and clergy, embraced humanistRead More Humanism Essay example1241 Words   |  5 Pagesof the time were rhetoricians.   They held discussions in the same style used in the ancient Platonian academy.   They also sought more effective and eloquent methods of communication, both oral and written. Giovanni Pico della Mirandola wrote an essay entitled Oration on the Dignity of Man, in which he said that the reason for mans dignity is that he was created in Gods image.   He said that mans place in the universe is between the beasts and the angels, but because of his divine image, he canRead MoreEssay about Renaissance Figures2969 Words   |  12 Pagesto stop preaching, Savonarola was finally executed as a false prophet. ? Baldassare Castiglione, who lived from 1478--1529, was an Italian author and statesman. His Book of the Courtier (1528), a treatise on etiquette, social problems, and intellectual accomplishments, contributed to a Renaissance ideal of aristocracy embodied in the life of Sir Philip Sidney. The son of a noble family, Castiglione was educated at the humanist school of Giorgio Merula and Demetrius Chalcondyles, and