A Short History of Microsoft

Microsoft Corporation is an American technology company headquartered in Redmond, Washington that supports the invention, manufacturing, and licensing of goods and services related to computing. It was registered in New Mexico in 1976 after being formed the year before by two childhood friends. Heres how Microsoft was founded and a brief summary of Microsoft history. Two Computer Geeks Before Paul Allen and Bill Gates co-founded Microsoft, they were avid computer geeks in an age when access to computers was hard to come by. Allen and Gates even skipped high school classes to live and breathe in their schools computer room. Eventually, they hacked the schools computer and were caught, but instead of being expelled, they were offered unlimited computer time in exchange for helping to improve the school computers performance. With the help of partner Paul Gilbert, Gates and Allen ran their own small company, Traf-O-Data, while in high school and sold a computer to the city of Seattle for counting city traffic. Chesnot / Getty Images Bill Gates, Harvard Dropout In 1973, Gates left Seattle to attend Harvard University as a pre-law student. However, Gates first love never left him  as he spent most of his time in Harvards computer center, where he kept improving his programming skills. Soon Allen moved to Boston as well, working as a programmer and pressuring Gates to leave Harvard so they could work together full time on their projects. Gates was uncertain of what to do, but fate stepped in. The Birth of Microsoft In January 1975, Allen read an article in Popular Electronics magazine about the Altair 8800 microcomputer and showed it to Gates. Gates called MITS, makers of the Altair, and offered his and Allens services to write a version of the new BASIC programming language for the Altair. After eight weeks, Allen and Gates demonstrated their program to MITS, which agreed to distribute and market the product under the name Altair BASIC. The deal inspired Gates and Allen to form their own software company. Thus, Microsoft was started on April 4, 1975 in Albuquerque, New Mexico—the home of MITS—with Gates as the first CEO. Where the Name Microsoft Came From On July 29, 1975, Gates used the name Micro-Soft—which had been suggested by Allen—in a letter to Allen referring to their partnership. The name, a portmanteau of microcomputer and software, was registered with the New Mexico secretary of state on Nov. 26, 1976. In August 1977, less than a year later, the company opened its first international office. The branch, located in Japan, was called ASCII Microsoft. In 1979, the company moved to Bellevue, Washington, and two years later it incorporated under the name Microsoft Inc. Gates was president of the company and chairman of the board, and Allen was executive vice president. History of Microsoft Products Microsoft Operating Systems An operating system is a fundamental software that allows a computer to operate. As a newly formed company, Microsofts first operating system product to be publicly released was a version of Unix called Xenix, released in 1980. Xenix was later used as the basis for Microsofts first word processor—Multi-Tool Word—a predecessor to Microsoft Word. Microsofts first wildly successful operating system was MS-DOS (Microsoft Disk Operating System), which was written for IBM in 1981 and based on computer programmer Tim Patersons QDOS (Quick and Dirty Operating System). In the deal of the century, Gates licensed MS-DOS to IBM but retained rights to the software. As a result, Gates made a fortune for Microsoft, which had become a major soft vendor. Microsoft Mouse Microsofts mouse was released on May 2, 1983. Windows Also in 1983, Microsofts crowning achievement was released. The  Microsoft Windows operating system had a novel graphical user interface and a multitasking environment for IBM computers. In 1986, the company went public. The success meant that Gates became a billionaire at 31. Microsoft Office 1989 marked the release of Microsoft Office, a software package that, as the name describes, is a collection of programs for use in an office. Still used today, it includes a word processor, spreadsheet, mail program, business presentation software, and more. Internet Explorer In August 1995, Microsoft released Windows 95. This included technologies for connecting to the internet, such as built-in support for dial-up networking, TCP/IP (Transmission Control Protocol/Internet Protocol), and the web browser Internet Explorer 1.0. Xbox In 2001, Microsoft introduced its first gaming unit, the Xbox system. Xbox faced stiff competition from Sonys PlayStation, and eventually, Microsoft discontinued the original Xbox in favor of later versions. In 2005, Microsoft released the Xbox 360 gaming console, which was a success. Microsoft Surface In 2012, Microsoft made its first foray into the computing hardware market with the announcement of Surface tablets that ran Windows RT and Windows 8 Pro. Sources: â€Å"Microsoft Founded.†Ã‚  History.com, AE Television Networks, 9 Oct. 2015Bishop, Todd. â€Å"Bill Gates and Paul Allen Had a Business before Microsoft, and This Engineer Was Their Partner.†Ã‚  GeekWire, 27 Mar. 2017Marshall, Rick. â€Å"Has It Really Been 17 Years? The Past, Present, and Future of the Xbox.†Ã‚  Digital Trends, Digital Trends, 18 Apr. 2019

Biology Essay - 1804 Words

Planting – (10 minutes) Once each student has received their materials, have the students take the first cup of soil and the seeds in the plastic cup. Remind them these are their seeds and they are going to plant them how they think they would survive. As the students are planting their seeds, walk around and see how they are doing. If a student looks confused and is unsure how to plant their seeds, it might be a good idea to go back to The Tiny Seed and let students refresh their memory. Once all the students have finished planting their first seeds, have the students take one of the popsicle sticks and write â€Å"seeds† on it. This will help the students to remember this cup is holding the seeds that are not in the plastic bag. Once†¦show more content†¦Teacher: â€Å"Would someone like to share with us what they drew for their cup that has only the seeds in it?† Anticipated Student Response: â€Å"I drew just a cup with dirt, because right now my seeds are under the dirt so you really can’t see them.† Teacher: â€Å"Very good. Would someone like to add on to what ________ said?† (Adding On) Anticipated Student Response: â€Å"Well I did the same thing, but when I planted my seeds that were in a bag, the bag was still kind of sticking out of the dirt so I drew my bag sticking out a little bit.† Teacher: â€Å"Very good. I love how you drew the details that you saw.† Once the students have finished responding in their journal, have them put their journal away and take both of their cups back to the back counter where they will stay for the remainder of the experiment time. 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Artificial Intelligence(research) Essay Example For Students

Artificial Intelligence(research) Essay I I K U N I V E R S I T Y Departments of Electronics Computer Science Engineering Course: Engineering Physics I Professors T. Yarman E. Iksal Final Exam: January 25, 2000 Question 1 (25 Points) Consider a one-dimensional elastic scattering process, where a projectile of velocity v1i and mass m1, collides with a target of velocity v2i and mass m2. After the collision, the masses m1 and m2 acquire the velocities, respectively, v1f and v2f. a) (10 p) Show that b) (10 p) What is v2f ? c) (5 p) What is approximately the fractional decrease of the kinetic energy (final kinetic energy) / (initial kinetic energy) of a tennis ball undergoing an elastic scattering with a wall? Question 2 (10 Points) A steel ball of mass m = 0. 5 kg is fastened to a cord L = 70 cm long and is fixed at the far end; it is released when the cord is horizontal. At the bottom of its path, the ball strikes a mass M = 2.5 kg steel block, initially at rest on a frictionless surface. The collision is elastic. a) (5 p) What is the speed of the ball after the collision? b) (5 p) What is the speed of the block after the collision? Question 3 (25 Points) One likes to measure the speed v of a bullet having a mass of m=10g, with the aid of a ballistic pendulum. The mass of the large block of wood of the pendulum is M=5 kg. Thus, the bullet is fired and the block+bullet combination swings upward with a velocity V, its center of mass rising a vertical distance h = 6 cm, before the pendulum comes to rest at the end of its arc. a) (10 p) You shall now apply the law of conservation of momentum during the collision of the bullet and the pendulum, and the law of conservation of mechanical energy in the swinging process of the pendulum, in order to find the speed of the bullet. Thus express v, in terms of M, m, h and, g, earths gravitational acceleration, to be approximately taken, 10m/s2. b) (10 p) As the bullet flies through the block of wood, it is slown down; its energy is converted into heat. Now suppose that the initial kinetic energy of the bullet is transformed into just the ;heat; it deposits into the block of wood, and the ;swinging energy; of this block. Thus show that the heat deposited by the bullet into the block of wood, can be approximately expressed as . Note thus that practically, the entire initial kinetic energy of the bullet has gone into heat, within the block of wood. c) (5 p) Find numerically v and H. As usual, first establish your answer litterally; only then, do the numerical application; be sure that you use coherent units. Question 4 (20 Points) According to Newtons Second Law, with the familiar notation, , (1) where F is the force vector, the change in the momentum p, through the interval of time, . Now suppose that a steady stream of n particles per second, with identical linear momentum of mvi (the magnitude of which is mvi), collides with a body B, which is fixed in place. The colliding particles are bounced back with a velocity vf. Through collisions of this one dimensional situation, the impulse acting on the body B carried by each particle, is by definition, m (vf vi). a) (5 p) Express in terms of n, m, vf , and vi . b) (10 p) Suppose that vi = vf = v . (1) Thus show that, F in this case, can be written as F . (2) d) ( 5 p) It is well known that bullets and other missiles fired at Superman, simply bounce off his chest. Suppose that a gangster sprays Supermans chest with 5 g bullets at the rate of 200 bullets/min, the speed of each bullet being 1000 m/s. Media Violence Essay We suppose that the bullets rebound straight back with no change in speed. What is the average force exerted by the stream of bullets on Supermans chest? Question 5 (20 Points) a) (10 p) The moon is about 300 000 km away from Earth. What is then its speed of rotation (v) around our .

Spring Festival Gala

The Spring Festival is a well known event in the Chinese culture through which its citizens get the opportunity to learn how China as a country is viewed both locally and by other states. Traditionally meant for Han Chinese people, the Spring Festival has now been transformed into a national holiday by the government and it is now celebrated by all Chinese ethnic groups (Real 1999).Advertising We will write a custom essay sample on Spring Festival Gala specifically for you for only $16.05 $11/page Learn More The festival has ensured that Chinese traditions have been handed down from the ancient times to the modern generation. The traditions have also undergone constant reinvention as well as being turned into various cultural practices and products. The practices and products include the ‘Spring Festival eve gala’ that appears on the China Central Television (CCTV). The gala event has since then achieved a lot in trying to retain the Chinese traditional culture and enhance the Chinese identity of students in foreign countries like England. The media has actively build China’s political practices, as well as its cultural and social practices. This has been achieved by the role played by the gala in educating the Chinese citizens. The festival has led to massive public awareness on the Chinese culture (Bell 2008) The culture movement led to the realization of the importance of the support received from the mass media and the role the popular culture played in reaching the nationalists. New culture forms like the stage dramas, films, and carton magazines have become common in the urban centres. The CCTV among the other forms of mass media dominates the China Waves as it is designed to unify the nation through entertainment that is culturally appreciated, informative, has official news presentation and is for official dialect use (Benton 1998) The CCTV debut broadcasting live the Spring Eve gala changed the family t ogetherness traditional festival making it a distinctive national character. (Zhao 1998). The influence of the festive greatly expanded and spread the traditional Chinese culture in the entire nation and beyond.Advertising Looking for essay on cultural studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More According to Zhao (1998, p. 46), the gala has enhanced the traditional Chinese culture which was known for being oriented on family basis as well as merging the image of the Chinese nation to be one community. The Chinese culture is no longer bounded by its physical territory according to Tu (1994). The image of an inter-national family has spread globally through the gala. The result is a Chinese ethnic Han nation which is at the center while the other outer layers spread globally (CCTV 1984-2007). The stretch was from the 56 Chinese ethnic groups found in the mainland of China, to the Chinese nationalists found in Macao, Taiwan, and Hon g Kong and later overseas to the Chinese diasporas all over the world. By the year 2001, the television gala had come up with a cultural space that become popular and subtle so as to create a ‘greater China’ in the minds of the audience. The CCTV gala objective since its establishment has remained to be the mobilization of views that are popular and patriotic to the Chinese culture. This resulted to the solidification of the China’s 56 ethnic groups found within its physical territory to extended the Chinese family across its geographic boundaries to Chinese communities (Zhao 1998) The festive was out to represent the cultures of the minority groups. These minority cultures get the chance to show their traditions during gala occasions in different exploitation such as cultural, commercial and political. In relation to politics, the gala preached its concern about unity and harmony promoting a harmonic ethnic myth in modern China. The minority people and cultures through the gala have now stood out as the main selling tools of the Chinese culture both within the country and internationally. The culture of the minority groups has since then been familiarized regarding its cultural fabrication in modern China (Tang Parish 2000) Despite civilization and the cultures of the minority, the gala has ensured there is an increasing interest in Chinese culture in an effort to keep Chinese minority culture intact and unique for its artistic popularity, tourism, and the way its markets its culture.Advertising We will write a custom essay sample on Spring Festival Gala specifically for you for only $16.05 $11/page Learn More Dancing and singing are the main ways in which the gala enhances the Chinese culture of both the minority and majority groups. During the festive, several programs like minority performances were included. Such programs are used as cultural platform of Chinese performers from different ethics who are al ways dressed in the festive costumes (Smith 1995) Although the minority cultural groups are found in different locations due to the geographical distances and cultural diversity, the CCTV gala assembles the groups to be one common piece. The gala festive has also ensured that performers from the minority groups use their own languages during performances but have Chinese it translated into the national language below the. The festival has also enhanced the academic culture especially to those students in foreign countries. This has been made possible by the broadcasts via the Internet ensuring students in foreign countries like England are able to follow the gala programs. This has led to intercultural interaction between the Chinese students and students from the western countries (Real1999). This culture made it possible for the western educational tradition to be passed down to the daily Chinese culture, both contemporary and traditional. More than eight thousands diasporic stude nts in United Kingdom view the Spring Eve gala every year so as to interact with people from their homeland and continue to learn more about their culture. This ensures the students are not influenced by the western culture to the extent of forgetting their own. The students in foreign countries also follow the political situation keenly and pay much attention to the cultural citizenship or their complex identity formation. A large number of Chinese students are neither concerned with their political issues in relation to diaporac Chinese nor diaoporic subjects (Lull 1991) Both the traditional cultural and social imagination of the Chinese people has been ubiquitous in both ethnoscapes and mediascapes during the Spring Festival. The festival since its introduction has remained a unique festival in China and is regarded as the most exploited phenomena in terms of culture. The festival is out to advocate for the Chinese culture. It has been endorsed officially as the vision of multi-e thic and international festive but still unites Chinese families. The Chinese culture is considered to be an imagined community that is deterritorialised and mobile. China is no longer bound by its physical boundaries but its cultures.Advertising Looking for essay on cultural studies? Let's see if we can help you! Get your first paper with 15% OFF Learn More The foreign students are now updated on the current developments in their countries as well as having the chance to learn more about their culture through this gala event. (Hong 1999) References Bell, D 2008, China’s new Confucianism: Politics and everyday life in a changing society, Princeton University Press, New York Benton, G 1998, The Chinese in Europe, Macmillan: St. Martin’s Press, New York CCTV. 1984-2007. ‘The Spring Festival Gala.’ China International Television  Corporation. Hong, J 1999, The Internationalization of television in China: The evolution of ideology, society, and media since the reform, Praeger London and Westport, CT Lull, J 1991, China Turned On: Television, reform, and resistance, Routledge, New York, NY Real, M 1996, Exploring Media Culture: A guide, Sage Thousand Oaks, CA Real, R1999, Super Media: A cultural studies approach, Sage Newbury Park, CA Smith, D 1995, Nations and Nationalism in a Global Era, Polity Press Cambridge, UK Tang, W. Parish, L 2000, Chinese Urban Life under Reform: The Changing Social Contract. Cambridge University Press, Cambridge, UK Zhao, Z 1998, ‘Popular family television and party ideology: The Spring Festival eve happy gathering’, Media, Culture Society, 20, 43-58 This essay on Spring Festival Gala was written and submitted by user Tristen C. 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.

Free Essays on The Tragic Hero Of Antigone

The Tragic Hero of Antigone Sophocles’ Antigone is the story of the battle between Antigone and Creon and their different views on laws placed by man and those placed by gods. Antigone is the classic tragic hero in the Greek tragedy. She has good intentions throughout the entire play; her one downfall is her tragic flaw of pride and being driven by emotions. Antigone is the daughter of Oedipus, the king, and she truly belongs in the high position of princess in the royal family of Thebes. Antigone has good morals and intentions throughout the play. She wants to see justice served even if she has to disregard the laws of man. â€Å"I never thought your mortal edicts had such force that they nullified the laws of heaven† (Antigone 210). She knows that without a proper burial, which is demanded by the gods, the gods in heaven will not accept Polyneices. Although Antigone is disobeying her king, she is very loyal to her family and the ones she loves. When Creon orders for Antigone and Ismene to be executed Antigone takes all the blame to save her sister. â€Å"She and her sister will not now escape the utmost penalty† (Antigone 211). â€Å"I did it too† says Ismene, but Antigone retorts with â€Å"That is not true you do not share with me, nor did I grant you partnership† (Antigone 214). Antigone is very prideful and she is also driven by her deep emotions, this is her tragic flaw. We see her pride when she does not let Ismene claim any responsibility of the burial and when she tells Ismene that she does not want her help. â€Å"I would not want you as a partner even if you asked† (Antigone 194). Antigone also has problems thinking straight because she reacts based solely on what her emotions tell her to do, instead of taking a well thought out course of action. When she hears of Creon’s creed to deny Polyneices burial she immediately goes against Creon. A better plan of action would have been for Antigone to address Creon... Free Essays on The Tragic Hero Of Antigone Free Essays on The Tragic Hero Of Antigone The Tragic Hero of Antigone Sophocles’ Antigone is the story of the battle between Antigone and Creon and their different views on laws placed by man and those placed by gods. Antigone is the classic tragic hero in the Greek tragedy. She has good intentions throughout the entire play; her one downfall is her tragic flaw of pride and being driven by emotions. Antigone is the daughter of Oedipus, the king, and she truly belongs in the high position of princess in the royal family of Thebes. Antigone has good morals and intentions throughout the play. She wants to see justice served even if she has to disregard the laws of man. â€Å"I never thought your mortal edicts had such force that they nullified the laws of heaven† (Antigone 210). She knows that without a proper burial, which is demanded by the gods, the gods in heaven will not accept Polyneices. Although Antigone is disobeying her king, she is very loyal to her family and the ones she loves. When Creon orders for Antigone and Ismene to be executed Antigone takes all the blame to save her sister. â€Å"She and her sister will not now escape the utmost penalty† (Antigone 211). â€Å"I did it too† says Ismene, but Antigone retorts with â€Å"That is not true you do not share with me, nor did I grant you partnership† (Antigone 214). Antigone is very prideful and she is also driven by her deep emotions, this is her tragic flaw. We see her pride when she does not let Ismene claim any responsibility of the burial and when she tells Ismene that she does not want her help. â€Å"I would not want you as a partner even if you asked† (Antigone 194). Antigone also has problems thinking straight because she reacts based solely on what her emotions tell her to do, instead of taking a well thought out course of action. When she hears of Creon’s creed to deny Polyneices burial she immediately goes against Creon. A better plan of action would have been for Antigone to address Creon...

Cómo Ejercer Como Médico en Estados Unidos

Cà ³mo Ejercer Como Mà ©dico en Estados Unidos El deficit de profesionales de la salud que existe en Estados Unidos se compensa cada aà ±o con un ingreso promedio de 6.000 profesionales de la salud extranjeros, entre mà ©dicos, enfermeras, dentistas y farmacà ©uticos. Cada uno de estos international medical graduate (IMG) debe cumplir una serie de requisitos para validar sus estudios, obtener la residencia y sacar la licencia profesional en estado en el que desean trabajar. El rea con ms deficit es el de los mà ©dicos generales, y en particular en las zonas rurales. Los mà ©dicos locales optan por reas de la medicina mejor pagas y en zonas ms urbanas. Aquà ­ resumimos algunas de las opciones para los diferentes casos de mà ©dicos profesionales que ingresan a Estados Unidos. Visa para los Mà ©dicos Interesados en Investigacià ³n y Docencia. La visa J-1, tambià ©n conocida como de visitante de intercambio. En este caso el solicitante entrarà ­a a la categorà ­a de researcher o scholar, y no en la categorà ­a de physician. La visa H-1B, o la visa temporal para profesiones especà ­ficas. Aunque las plazas otorgadas cada para esta visa aà ±o son limitadas, no hay là ­mite si se trabaja en entidades sin nimo de lucro o instituciones pà ºblicas. La visa O-1 o de talento especial, es para profesionales que puedan demostrar habilidades extraordinarias.La visa TN para mexicanos o canadienses. Si la enseà ±anza o la investigacià ³n se combinan con la atencià ³n a pacientes, es importante que estos candidatos no està ©n en trabajo acadà ©mico ms del diez por ciento de las horas del trabajo. La residencia por patrocinio de un empleador. Requisitos de Visa para Mà ©dicos Extranjeros en Contacto con Pacientes Estudios de medicina finalizados en el paà ­s de origen.Licencia sin restricciones del paà ­s de origen para ejercer la medicina.Residencia mà ©dica hecha en Estados Unidos asà ­ se haya completado en el paà ­s de origen.Examen aprobado de conocimientos de inglà ©s (administrado por ECFMG) menos para los profesionales que vienen de un paà ­s angloparlante. Examen USMLE aprobado, excepto para los especialistas reconocidos internacionalmente por su trabajo. Este es el examen que otorga la licencia mà ©dica. Licencia mà ©dica aprobada en el estado en el que se quiera trabajar. Apostillas de La Haya de todos los documentos del paà ­s de origen. Opciones de Visa para la Residencia Mà ©dica en Estados Unidos La visa J-1 o de intercambio. En este caso el ECFMG puede otorgar un patrocinio y este dura el tiempo que se requiera para completar la residencia mà ©dica. Una de las ventajas de esta visa es que permite a los cà ³nyuges obtener una visa J-2 y trabajar en Estados Unidos. Adems, la J-1 permite el acompaà ±amiento de los hijos solteros menores de 21 aà ±os, quienes pueden estudiar gratuitamente en las escuelas pà ºblicas de Estados Unidos. El inconveniente de esta visa es que prohibe la permanencia en Estados Unidos una vez finalizada la residencia, pero es posible solicitar un permiso (waiver) y obtener la visa de trabajo si se est casado con un ciudadano o residente permanente, si se sufre de persecucià ³n en el paà ­s de origen, si una agencia del gobierno est interesada en el trabajo del solicitante, o si el departamento de salud pide el permiso a nombre del mà ©dico para que este trabaje en una zona rural o econà ³micamente deprimida. La visa H-1B es mucho ms compleja d e obtener porque adems el candidato debe probar que se le pagar, por lo menos, el salario promedio para su cargo. Debe adems contar con una peticià ³n de visa de parte de cada uno de los hospitales donde desee trabajar. Como en el caso de los mà ©dicos que aplican a residencia, estos solicitantes deben pasar el examen de ECFMG y haber completado el USMLE. Esta visa se aprueba por tres aà ±os y puede extenderse hasta por seis. En este caso los familiares que acompaà ±an al mà ©dico no pueden trabajar en Estados Unidos, aunque sus hijos solteros menores de 21 aà ±os sà ­ pueden estudiar. La visa de residente permanente es otra opcià ³n si es que un empleador lo patrocina, o hay un auto-patrocinio para mà ©dicos establecidos internacionalmente que se quieran radicar en Estados Unidos.La visa L, o de transferencia entre multinacionales, si es que el candidato trabaja en su paà ­s de origen en un centro clà ­nico con sucursal en Estados Unidos. Este es un artà ­culo informativo y no pretende ser asesorà ­a legal.

Factors that Go into Making up a Given Household Budget Research Paper

Factors that Go into Making up a Given Household Budget - Research Paper Example Households in variety of living situations and geographical areas were considered in order to properly represent different types of consumers and budgets. The data for household expenses as measured by housing tenure and area type was focused upon. This data reflected the annual expenses of consumers who owned and rented in a variety of contexts, as well as those who dwelled in urban, suburban, and rural community settings. The number of relevant variables which go into determining total household expenditures was defined down to the lowest number possible while still affording strong predictive accuracy. Because healthcare expenses are a primary focus of recent public debate, it was decided that healthcare dollars spent would constitute at least one of the primary independent variables. Two others were chosen, the amount of money expended on gasoline and the amount of money expended on alcohol. The general feeling was that gas expenses impact other costs such as food in a roughly correlative fashion, and that alcohol served as a proxy for expendable income that was believed to be a stronger measure than other alternative factors such as entertainment. This is because it is more pervasive in the various community types considered. (There may be few entertainment options, for example, available in some rural communities, but alcohol will be available everywhere.) Given these three independent variables, it was expected that one could quickly predict the amount of household money available for expenses. One important note: it may be asked why housing expenses were not taken into account. It was felt that with the current difficulties in the housing market, the turbulence in using such a measure may not yield fully predictive results. The expenses in gas, alcohol, and healthcare were believed to be more stable measures of household expenses at present; therefore, they were the variables chosen to predict overall household budgets. Ultimately upon determining a useful estimate of overall family budgets, the researchers will offer conclusions regarding the basic importance of each variable to family budgeting and suggest directions for pricing considerations. Descriptive statistics Table 1 presents the descriptive findings. As can be seen from a review of the table, there were a variety of family budget levels in the survey, ranging from a low of less than $34,000 for renters to a high of almost $65,000 for owners with mortgages, and a low of just over $41,000 for rural consumers to a high of over $52,000 for urban/suburban. The range of expenses concerning the independent variables varied considerably depending on housing situation and the community type. Interestingly, it appeared that rural and inner city communities sometimes varied with urban/suburban communities and sometimes went in the opposite direction For example, the inner city correlated roughly with urban/suburban consumners regarding alcohol consumption while it varied on healthcare, and the rural

Intention Essay Example | Topics and Well Written Essays - 2250 words

Intention - Essay Example Intention is the thought process of the person who commits the crime in a determined and directed manner. It is the idea with which the person goes about committing the crime. Intention has been defined many times by the Court, and in all these cases the Court has looked up the meaning in an evolving manner. House of Lords in R v Moloney [1985] AC 905 defined intention as the following: â€Å"It is the foresight of a particular consequence and the desire to act or fail in order to give rise to those consequences†2 Understanding from the abovementioned definition, we infer that intention is not just the act of having a guilty mind, but goes much beyond it. It is the act of having a guilty mind along with the act of performing such necessary tasks, which are crucial to actuating the guilt, which is present in the mind. It has been considerably difficult to extract in the criminal case whether intention existed or not, however, it is pertinent to note that intention consisted of the entire act of committing the crime. It gives rise to the thought process and carries onwards until the criminal commits the criminal act. Intention is one of the â€Å"states of mind† which constitute the prerequisite mental state for  mens rea. It is the source of the guilty mind. ... Actus reus is the form of act which gives practice to the thought of mens rea. During a criminal trial the prosecution has to prove that both contingencies existed. It is not enough to prove that there was the existence of actus reus or mens rea in isolation. Both the contingencies have to follow one another. Foresight is an important ingredient of the concept of intention in criminal law. In the case of R v Belfon (1976) 3 All ER 46, the courts said that foresight should not be equated or confused with recklessness. While foresight consists of a planned thought process, which has an end and a beginning, recklessness is a random act coming out of nowhere, which ends up in an act deemed to be criminal in nature. Foresight and the act and will to follow that thought process are the final straw in the coffin for the accused. If the prosecution can prove that the act was committed with a proper bite of foresight and was not a random act in isolation then the prosecution stands to win the case. It is the prerogative of the prosecution to ascertain that intention was there throughout the commition of the act. The thought of mens rea has to be consistently proved, and even if in one of the situation it is proved by the defense counsel that the thought process of mens rea is missing then the courts cannot ascertain that the act deemed to be criminal was committed by the accused, and he stands to be evicted. It is this doubt, which has to be removed by the prosecution, and therefore it is imperative to say that foresight was consistently present while the act was being committed4. The case of R. Molony (1985) shall be analyzed to further understand the definition of intention. The case involved an argument between the son and his stepfather over who can shoot

Stop Poaching! Essay Example for Free

Stop Poaching! Essay Introduction My purpose for composing this proposal to solve a problem analysis is that I want to create awareness to the problem I am writing about because it is a very serious problem. The problem has increased drastically throughout Africa for the past decade. I place a very high value on its intellectual, social, psychological, economic, and physical significance towards this certain world problem. If I am increasing my comprehension and recognition of proposal writing; I will improve my critical reading and thinking ability exceptionally for future papers. Plan When I start the plan section of the metacognitive analysis I need to manage my time when reading the article: so I can better understand the article and what it is about. I have to plan very distinctively for the plan section of the metacognitive analysis. To write my paper I am going apply A2OC2 to write the paper. This process will help me access information, retrieve certain facts that are accurate for the paper, and make sure that the article I am using is excellent quality. This process will make the article I used to write my paper credible. To get all that information and the process to understand the article requires time. I estimate that I will need two hours to completely locate the right article for my paper, retrieve important information to write the paper, read and annotate the article. Also add an hour to complete a summary and genre analysis for the article. I expect the vocabulary to be difficult for the proposal to solve a problem metacognitive analysis. There is a great amount of medical words in this article and I do not know what most of them mean. I need about a few hours of sufficient time to integrate the above tasks into the metacognitive  analysis for my paper. During Reading II: Transferring Cognitive and Critical Reading Skills to Discourse Community Selection The way to use my newly acquired knowledge about proposal to solve problem arguments: is by managing my time better with my daily duties for a day. I can also have my resources ready around me when I need them for real-life situations in my chosen field. Another new skill I improved is critical reading and thinking: this skill will be very handle for my daily life actives. These skills will help me get prepared for my daily on-the-job tasks and real-life situations in my chosen field. That’s why managing my time and being prepared with necessary resources and having a critical reading and thinking about certain situations will help me understand them much better. Transfer Gobush, S.K., Mutayoba, M.B., Wasser, K.S. (2008) in â€Å"Long Terms Impact of Poaching on Relatedness, Stress Physiology, and Reproductive Output of Adult Female African Elephants† claims that poaching of elephants has left a lasting effect on the reproductive output of adult female elephants. The authors talk about how great the impact of poaching has left on the elephants physically and psychologically. The poaching has reduced elephant populations from 1.3 million to fewer than 600,000 in less than a decade and that psychological damaged the remaining elephants. Elephants live in group settings especially females; but the elephants that their Matriarch has been killed because of her tusks, do not live in group settings anymore. The young elephants suffer the most because they have no matriarch to teach them. There are more elephants now that live separately from other elephants because that is what they know. They did a study on the female elephants that lived in the isolated area that there was a high rate of poaching and it showed that those elephants had a higher fecal glucocorticoid values than the elephants that lived in an area that had a low rate of poaching. The elephants that lack an old matriarch have a higher physiological stress and a lower reproductive output (low chance of having children). The proposal  that has been presented to solve this problem is in 1989 an ivory ban was set up in this part of Africa. This ban is to prevent poaching of elephants for their tusks; which contain ivory. The authors have proposal to help move those isolated elephants out of the areas that have high rates of poaching to areas that there is a low rate of poaching. (Gobush et al) solutions to the problem are that they move the isolated elephants out of the poaching area and to the areas that is more heavily protected and more elephants that live in group settings. Ethically this proposal is excellent because it is help those elephants that have been scarred by poaching heal and getting them out areas that are conflicted by poaching. The time is a little too late because poaching has actually gotten worse through the years; but so has the protection in certain areas in Africa. Economic sense the proposal will take a lot of money to act on because Africa’s economy has been inadequate for the past decade. The practicality of the proposal is agreeable because it can be done if there is planning. (Gobush et al) used an extensive amount of outside sources to support their argument about poaching. The type of outside sources they used for the article is Statements from authorities, experimental data, statistics, and government documents. The authors used quotes from authors that are experts on the subject and facts from other scientist’s experiments on the same problem to support their argument. When (Gobush et al) did their experiments on the elephants they also had to check data from other experiments by other scientists to compare their on data and see is a difference had occurred. The way they integrated this information into the article is when they talked argued against poaching and effects it has taken on the elephants; they support that information from another article or use statistics from experimental data done by another scientist. (Gobush et al) does not seem to use any other outside sources other than these four types. (Gobush et al) (2008) support for their arguments reflects the A2OC2 information literacy formula: 1. Authoritativeness example: â€Å"Poaching dropped significantly across Tanzania following the ban; poaching mortality in Mikumi was reduced to a few elephants per year on average (Siege Baldus 2000: Ereckson  2001; J. Shemkunde, personal communication).†(Gobush et al, 2008, p.2). 2. Accuracy example: â€Å"Demographic disruption associated with poaching of African elephants (Loxodonta africana) is potentially long lasting because of the species long generation time. Poaching reduced populations from 1.3 million to fewer than 600,000 elephants in less than a decade (from 1979 to 1987).† (Gobush et al, 2008, p.2). 3. Objectivity example: â€Å"We hypothesized that adult female elephants that lack an old matriarch, close adult female, strong adult social bonds, or reside in an area with historically high risk of poaching maintain higher physiological stress and lower reproductive output than females from groups possessing these elements or that reside in areas of low poaching risk.† (Gobush et al, 2008, p.2). 4. Currency example: This article was submitted to Society for Conservation Biology in October 23, 2007 and accepted on March 13, 2008. (Gobush et al, 2008, p.1). 5. Coverage: This article has an extensive amount of information on the poaching of African elephants and the drastic effect poaching has left them through the years. The article has countless data from the experiments that (Gobush et al) conducted on the elephants. The data supplies information on how long poaching has been going in certain areas of Africa: also it provides the physical, psychological and physiological ef fect it has on the elephants that reside in those certain areas. The article is 11 pages long including the references that take up two pages. The information presented in the article that I learned can function in a future professional setting in my chose field. The way I will apply the information is that I and my co-workers will do an experiment on elephants in our time and still see if the effects of poaching are as drastic as they were years ago. Poaching by then should have slowed down; but if it has not then I predict that the trend would have gone up. So that where my co-workers and I come in and we are going to work together and get the data for proof of how tragic poaching has been on the elephants. We then take the data to the government and present it to them with facts about how bad the effects of poaching are to the elephants. An example is if I am writing a paper I would know how to use my newly acquired proposal writing strategies to communication. The proposal structure I would use is the Transferring Cognitive and Critical Reading Skills to Discourse Community Selection. The  evidence I would employ is web site, professional journal articles, non-print media, and a statement from authorities. These types of evidence meet the standards of my discourse community because they will help me to locate information that is important and select the best quotes to help me understand it better. After Reading: Evaluate and Reflect on What You Have Learned The metacognitive reading process can be difficult sometimes; I think I handled the process exceptionally well. There were moments that I did not understand how I was to apply the metacognitive process into my paper; but I eventually figured it out with a little research. So, technically my opinion on how well I engaged in the metacognitive reading process is that I did excellent engaging the process into my reading process. I have to say I need to improve on my planning when I start to read an article: I forgot my resources for example a highlight when I found an important piece of information. I had to reread again that area of the article. Evaluate The planning part of the metacognitive reading process was unsatisfactory because I did not plan very nicely. I was all over the place when I started the paper: I constantly had to go back to the article to find more information that made sense and connected to my main topic of the essay. Everything else was not as hard; annotating helped me understand the article incredibly well. I achieved all my reading goals for this paper; last time I said I was going to work on my time management and I did when I did this paper. I set a time for how long I would read the article and for writing my paper; I was surprised that I actually followed the time schedule. I was very realistic I chose sections that I knew I would understand quickly and finish them. I did not try to go for the whole metacognitive analysis paper when I knew very well I would have the time to finish it. That is not very realistic of me; but I plan to try for the next time I write another paper. The two ways that I can integrate the new reading strategies that learned in this unit is by establishing credibility to author of the articles I read. So I can know if what I am reading is credible. I will also counter argue with the author while I am reading; this will help me understand the subject  the article is on a critical reading and thinking level. My metacognitive reading goals have been met as I was writing this paper. My reading strategies have improved greatly through this writing process; especially my annotating and analysis on the article. I had to work on my analysis a few times because the first time it was not as good as I expected; but I have great confidence in my annotations of the article. These improvements will help me tremendously on my next paper. The one learning approach that I have made into a habit is I have become a critical reader and thinker and that has helped me a lot on this paper. That’s how will approach my futures article that I read and papers that I will write. Revise There are not many changes I can make to plan for future writing assignments because the planning I did for this paper was nearly perfect. I planned my time management and followed it through; but I think the one thing I would change having my resources a lined and close by. I chose a loud place and it was not comfortable for me. So I had some trouble getting comfortable and getting to work; there was too much distractions. To improve my awareness and recognition of the genre is that I will work on my presenting the subject; that part of the essay I believe was not as strong. Becoming a critical reader and thinker has gained me great confidence in my ability to read and understand information from the article. Also annotating has helped me tremendously and given me so much confidence. I think I can read any article and apply these skills and ended up understanding the article in the end. Conclusion Writing this paper has helped me improve my critical reading and thinking ability; but it has also improved my comprehension and recognition of proposal writing skills for this genre. These skills have helped me understand the article; it also helped me learn something new about how the world desperately needs our help. This article has made my desire to work with animals stronger. Poaching has a very high value of intellectual, social, psychological, economic, and physical significance. I hope this  world wide problem can be stopped soon. References Gobush, K. S., Mutayoba, B. M., Wasser, S. K. (2008). Long-Term Impacts of Poaching on Relatedness, Stress Physiology, and Reproductive Output of Adult Female African Elephants. Conservation Biology, 22(6), 1590-1599. Doi:10.1111/j.1523-1739.2008.01035.x Gettleman, J. (2012, September 3). Elephants dying in epic frenzy as ivory fuels wars and profits. The New York Times. Retrieved from http:/ www.nytimes.com/

Wedding Speech by the Bride :: Wedding Toasts Roasts Speeches

Wedding Speech by the Bride It is not traditional for the bride to speak but I thought it only right that I start married life by having the last word and I would like to take this opportunity to thank several people. Firstly, thank you for biting the bullet, proposing, and turning up today, on time and appropriately dressed. You are the love of my life, my best friend, and now my husband. I don't think anybody could be happier than I am today, and I can't wait for us to share the rest of our lives together. It means a lot to be your wife, after five years of being your girlfriend, and I’m sure he's happy now that he can start to let himself go. To my in-laws, thank you for making me feel so welcome in your family. Thank you for raising him so well, although I understand that the warranty is out of date now and the refund deadline has long since passed. I might keep him for a while though as he has so many qualities: charm, brains, and beauty are sadly the only ones missing. To dad and mom, thank you for your love, support and care over the last twenty-eight years and also for the generous financial contribution toward this wedding that helped us push the boat out a little further. I feel privileged to be sharing our day with most of the friends and family who have been so important to us. Many of you have traveled from afar: Australia, Azerbaijan, Nigeria, Singapore, Germany, the UK, and some of you have had to take time off work to be here. Thanks to all of you for the efforts and sacrifices you have made to be with us today.

Case Study Nike Essay

1. How does Nike’s decision to retain an in-house arm of ad agency Wieden & Kennedy exemplify the concept of organizational design? The decision to retain an in-house arm of ad agency exemplify the concept of organizational design, makes you look at how both companies interpret organizational design. Organizational design is the process of creating structures that accomplish the company’s missions and objectives. First looking at the text, you interpret the Nike’s mission is to design products that will have an outcome of a positive image and that positive image will encourage consumers to purchase Nike products. This shows you that Nike’s image is one of the most viable and important aspects for their company’s success. Which would leave to the following aspects of customer satisfaction, because without that I could potentially ruin Nike’s positive image that they strive so much for. Another factor that plays into this positive image would be advertising. Advertising is an important factor because helps the company showcase their â€Å"consumer-aimed† designs to the public. â€Å"Nike recently spent nearly $2.5 billion annually on advertising.† This textbook reference perfectly displays Nike’s commitment to their positive brand image. Nike’s current advertising agency, Wieden & Kennedy has portrayed this image successfully in the past and currently. This success was show by Nike providing them with â€Å"in-house arms† at the Nike headquarters. By Nike displaying this affection of placing a core contributor to their mission of having a positive image and taking placing them into their headquarters, embodies the concept of organizational design. Not only does is embody the concept is gives the advertising agency the opportunity to have access to Nike’s executive officers, all other employee’s that fall under the top-down and bottom-up structures of change. Which will stimulate Weiden & Kennedy form to better and personalize  marketing strategies and divisional structure for Nike’s mission and purpose to give them the competitive advantage that they have and strive for. 2. Given the problems Nike has had with sweatshop labor being used by some of its foreign contractors, are there parts of the firm that need to be run with a mechanistic rather than organic design? Give examples to support your answer. In my opinion, Nike should run with a mechanistic design rather than organic. They should do this because when looking at the manufacturing departments that Nike employs it is common knowledge that they companies may not provide nor have the basic necessities that would be implemented by labor laws. Now, seeing that mechanistically control is exceedingly bureaucratic is only proves that this needs to happen within outsourcing departments. Nike should have more restricted limits of control to keep them on task when employing these realities of outsourcing. The association with sweatshops is a big deal alone, and Nike is being accused of allowing then to be employed within their company. Looking back at the question above, this would impact their mission of having a positive image as a while. Referring to the text: Nike refused and refuted to comments made by the critics. Nike will destroy their mission of wanting a positive image, when being associated with allowing sweatshops and unsatisfactory work conditions. When looking at prevention of this negative image, you would have to go to the employees who watch the outsourcing and construct and organize the business dealing with the manufacturing firms. Like stated before they should have personalized and centralized tasks and authority at all times. A way they could implement this in there current situation would be appointing Hannah Jones a Nike executive to watch over the efforts of improvements in the factories working and labor conditions. She could do this by simply appointing a position below hers to watch over a specific issue at a time and report back to her. This would give her department power of what is occurring in these manufacturing companies that Nike as a whole  has decided to outsource to. The manufacturing companies involved with Nike’s brand image and business, as a whole should be required to follow Nike’s standards of ethics. When referring back to organizational design, extreme use of supervision is key. Even if Nike were to implement the idea of taking action of supervising every factory to focus of labor issues alone, it would give them the information needed to know if they should be outsourcing with those manufacturing departments. This could lead to the manufacturing departments actually taking that information and collaborating to have well trained and the proper authority to give them the expectations needed.

Mark Twain’s Humorous Satire in Running for Governor Essay

Abstract: Mark Twain, a mastermind of humor and realism, is seen as a giant in world literature. His humorous satire had great impact on the following men of letters; critics also attached significant importance to it and put forward various interpretations. Noticeably, his humor? ous satire finds full expression in his famous short story, Running for Governor. In it, with humor and satire, he exposed the true features and hypocrisy of American democracy. The paper tries to analyze the basic elements which affected Mark Twain’s humorous satire, aiming at offering rational analysis of this humorous satire in Running for Governor as well as making Twain’s works readily understood. Key words: Mark Twain; realism; humorous satire; hypocrisy; American :106 I : A : -5039(2012)03-0206-02 1009 1 Introduction Mark Twain, the pseudonym of Samuel Langhorne Clemens, born in Florida, Missouri, on November 30, 1835, is the forerunner and reputed realist in the arena of American literature. He is an American writer and humorist, whose best work is characterized by broad, often irreverent or biting satire. His work is also known for re? alism of place and language, memorable characters, and hatred of hypocrisy and oppression. Because of his remarkable contributions to the nation, literary critics spoke highly of his achievements. For instance, these venera? ble titles â€Å"the Lincoln of American literature†, â€Å"the true father of our national literature†, â€Å"Mark Twain—Mirror of American† are used to highlight his pinnacles in literature. Samuel’s humor, if only in order to funnily make others laugh, I don’t think there would not have such a daimyo—†Mark Twain† on the literary scene in today’s world. Moreover, with his particular creative spirit and rather elegant â€Å"people’s language†, especially his excellent humor and satire, he is deeply praised by American people. Mark Twain wrote many short stories and these stories profoundly analyze and expose short? comings and ugliness of capitalist society. As for humorous satire, Running for Governor is a representative short story. The story creates an unreal independent nominee who suffers a series of nasty and shameless slander to expose the hypocrisy of American â€Å"Democracy† and the corruption and depravity of the cap? italist system under the guise of American â€Å"Democracy†. Mark Twain’s penetrating and remarkable portray of Bourgeois politicians profoundly reveals the hypocrisy of bourgeois democratic electoral system. Therefore, Running for Governor is an excellent humorous satire works, which is ideological and instructive. 2 Mark Twain’s Humorous Satire in Running for Governor. In Running for Governor, at the beginning of the story, Twain wrote: â€Å"A few months ago I was nominated for Governor of the great state of New York, to run against Mr. John T. Smith and Mr. Blank J. Blank on the independent ticket. I somehow felt that I had one prominent advantage over these gentlemen, and that was—good character. â€Å"1 Three specific characters appear, â€Å"I† is the indepen? dence Party’s candidate, who is an upright and honest man with sim? ple thoughts, The Republican candidate Mr. John T. Smith, and the Democratic candidate Mr. Blank J. Blank. People favor to talk about his usual first-person narrative method. This narrative method which he was so handy to use that it become a major artistic style he created. It strengthens the ex? change on Twain’s thoughts and feelings with the reader’s, and make Twain feel freedom to mobilize all language means to gain hu? morous and satirical effects. In American literature, Twain is not only a great humorist, but also an eminent master who developed a unique style of his own— colloquialism. His greatness lies in blending of humor with lively language. In the first rumor â€Å"perjury†, after Mr. John T. Smith and Mr. Blank J. Blank had well-founded accusations on â€Å"me†, they ve? hemently said: â€Å"Mr. Twain owes it to himself, as well as to the great people whose suffrages he asks, to clear this matter up. Will he do it? † These three words â€Å"the great people† are full of localism, also with humor to demonstrate â€Å"my† rivals’ extraordinary skills2. His words are colloquial, concrete and direct in effect, and his sentence structures are simple such as â€Å"will he do it†, but humorously sati? rize officialdom’s true features. His humor is not only of witty remarks mocking at small things or of farcical elements making people laugh, but a kind of artistic style used to criticize the social injustice and satirize the decayed romanticism. 3 Influences of Mark Twain’s Humorous Satire Twain’s works, both in content and form, with more American characteristics, demonstrate Americans’ thoughts and feelings and reflect the manifold movements of American society by using their own language and telling their own stories. Twain’s life is difficult, but he wrote a large number of literary works. From the spiritually empty and nothing-to-do people, to the unscrupulous politicians, : -12-05 2011 : -01-05 2012 : , , 206 : 2012 ? 02 ?  to the rulers of money and the rulers of spiritual morality became the objects of Twain’s ruthless ridicule, biting satire and criticism. As a distinguished master of humor and irony, Twain’s humor with his unique style, a combination of smart ideas with the art of satire have a practical significance for us to understand social, institution? al and human legacy in 19th century and help to recognize the evils of American society today. The autonomous status of American literature as a national lit? erature can hardly be questioned nowadays, but once American lit?  erature had a special relation to the British tradition. During 19th century, this period, American literature strongly tended to view the course it was taking as diverging widely from the English tradition while trying to give expressions to awareness informed by local in? fluence. Of the three writers Eliot chooses as the landmark of the coming of age of American literature to be found, in his opinion, at the moment when American writers were first acknowledged to be influencing other literature, one is Mark Twain. He is justly renowned as a humorist but was not always appre? ciated by the writers of his time more than that. Successive genera? tions of writers, however, recognized the role that Twain played in creating a truly American literature. His success in creating this plan but evocative language precipitated the end of American rever? ence for British and European cultures and for the more formal lan? guage associated with those traditions. His achievement: creating timeless art in the vernacular, helped advance American cultural in? dependence and diversity. 4 Conclusion Mark Twain is a remarkable representative of American realis?  tic literature in the 19th century, he is the first writer who had the literary creation â€Å"Americanization† and had the literary language â€Å"nationalize†. With hard work, he finished lots of literature works in his life. In his works of literature, he laughed at, satirized and criti? cized the power of money, the hypocritical morality, corrupted poli? tics, etc. It is full of Mark Twain’s humor, he criticized and satirized the social hideousness bitterly. Mark Twain detailed the social hid? eousness with his particular humor. It is full of relaxation, optimism and humorous style. Running for Governor is an outstanding representative of Twain’s political satirical novel in 19th century. Twain fabricated an unreal independent partisan â€Å"I† (not the author) who eventually had to abandon the campaign for New York governor because of abuse, rumors and personal attacks from the opponents through ex? aggerated, humorous satire, to profoundly reveal the dirty inside of â€Å"free election†, rip the U. S. â€Å"two-party system†, and expose a capi? talist â€Å"freedom of speech,† thus humorously satirizing the hypocrisy of the bourgeois democracy. 3 : Overseas English ? ? ? ? To sum up, fundamentally, Twain is a great humorist. He once said, â€Å"there are several kinds of stories, but only one different—the humorous. † So to be humorous in his writing I venture to say is his lifelong pursuit. It is also undeniable that Twain is the only giant who had brought both local colorism and humor to the world fame. Meanwhile he once claimed that he was a serious writer and was ac? tively concerned with moral ideas in many ways. However, when he found the darkness, corruption, injustice and the personal tragic en?  counters he had to withstand in particular, he became firstly serious and then bitter ironic. It follows therefore that we should take these elements into consideration when analyzing Twain’s writing charac? teristics as well as himself. In short, both the changing social reality and the unpredictable personal tragedies directly and eventually re? sulted in his humorous satire. In Mark Twain’s autobiography, he had summed up the experi? ence from his humorous novels:†It is impossible to humor for the hu? mor. Humor is just a flavor and snapshots. I have always told people that why I can persist for 30 years. † Thus we can see that Mark Twain had the humor and satire as his writing features, as the basis of writing his humorous novels. â€Å"4 Notes: 1 Wang Qun. Guide to Mark Twain[M]. Wuhan:Wuhan University Press,2007:64. 2 Sun Xun. Mark Twain and The adventures of Huckleberry Finn[M]. Beijing:China Juvenile and Children’s Books Publishing House, 2001:140. 3 Wang Qun. Guide to Mark Twain[M]. Wuhan:Wuhan University Press,2007:65. 4 Ibid. ,90-100 References: [1] Deng Xuxin. An Induction to Literature of English[M]. Wuhan: Wuhan University Press,2002. [2] Wu Weiren. History and Anthology of American Literature[M]. Beijing: Foreign Language Teaching and Research Press,1990. [3] Song Yuankang. A study Guide to American Literature[M]. Kun? ming:Yunnan University Press,2007. [4] . [M] : ,2007.  · [5] . ——  ·  · [J]. ,2001(2):52-55. [6] . —— [J]. ,2002(6):25-27. [7] . [J]. ?,2003(6):79-81. 207

Free Essays on Witch Craft

What is Witchcraft? Who are these Witches anyway? It is a nature-based belief system or religion. Not all Witches follow the same belief system. Some practice what is called the "old religion" which has its roots in pagan pre-monotheistic folk ways and beliefs and usually follows the seasonal cycles. These belief systems or "traditions" of Witches are often based upon the particular culture from whence they originated. Many Witches believe in a polytheistic deity structure (usually based upon the local gods and goddesses of the area of origin), but some simply practice magic. Witches may practice alone as 'solitaries" or in covens. There are also family groups or traditions which trace their practices and beliefs within the same close group throughout several generations. Traditional Wicca: A modern form of Witchcraft is called "Wicca." Traditional Wicca is based on the teachings of Gerald Gardner, is coven based and each coven can trace its line of teaching passed on by initiated Traditional priests and priestesses back to Gardner himself. There are offshoots of Gardnerian Traditional Wicca such as Alexandrian Wicca, Georgian Wicca and many others. Traditional Wiccans are considered a 'mystery' religion, require initiation by the coven and have a "degree system" or different levels of rank based upon coven training and the readiness of the initiate to accept the duties and responsibilities of that degree. They have a core of inner knowledge-often called the "Book of Shadows"-which is known only to initiated Wiccans. Most Traditional Wiccans believe in the balance of male-female divinity. Traditional Wiccans are seldom solitary except for those 'Elders'-usually former priests and priestesses-who may have retired from active coven involvement. Satan is a part of the Christian and Muslim religions. Since pagans are neither Christian nor Muslim, Satan is not part of our deity structure at all. They believe that each and every h... Free Essays on Witch Craft Free Essays on Witch Craft What is Witchcraft? Who are these Witches anyway? It is a nature-based belief system or religion. Not all Witches follow the same belief system. Some practice what is called the "old religion" which has its roots in pagan pre-monotheistic folk ways and beliefs and usually follows the seasonal cycles. These belief systems or "traditions" of Witches are often based upon the particular culture from whence they originated. Many Witches believe in a polytheistic deity structure (usually based upon the local gods and goddesses of the area of origin), but some simply practice magic. Witches may practice alone as 'solitaries" or in covens. There are also family groups or traditions which trace their practices and beliefs within the same close group throughout several generations. Traditional Wicca: A modern form of Witchcraft is called "Wicca." Traditional Wicca is based on the teachings of Gerald Gardner, is coven based and each coven can trace its line of teaching passed on by initiated Traditional priests and priestesses back to Gardner himself. There are offshoots of Gardnerian Traditional Wicca such as Alexandrian Wicca, Georgian Wicca and many others. Traditional Wiccans are considered a 'mystery' religion, require initiation by the coven and have a "degree system" or different levels of rank based upon coven training and the readiness of the initiate to accept the duties and responsibilities of that degree. They have a core of inner knowledge-often called the "Book of Shadows"-which is known only to initiated Wiccans. Most Traditional Wiccans believe in the balance of male-female divinity. Traditional Wiccans are seldom solitary except for those 'Elders'-usually former priests and priestesses-who may have retired from active coven involvement. Satan is a part of the Christian and Muslim religions. Since pagans are neither Christian nor Muslim, Satan is not part of our deity structure at all. They believe that each and every h...

How to Make Ice Cream in a Bag (No Freezer Needed)

How to Make Ice Cream in a Bag (No Freezer Needed) You can make ice cream in a plastic bag as a fun science project. The best part is you dont need an ice cream maker or even a freezer. This is a fun and tasty food science project that explores freezing point depression. Materials 1/4 cup sugar1/2 cup milk1/2 cup whipping cream (heavy cream)1/4 teaspoon vanilla or vanilla flavoring (vanillin)1 (quart) zipper-top baggie1 (gallon zipper-top baggie2 cups iceThermometer1/2 to 3/4 cup sodium chloride (NaCl) as table salt or rock saltMeasuring cups and spoonsCups and spoons for eating your treat! Procedure Add 1/4 cup sugar, 1/2 cup milk, 1/2 cup whipping cream, and 1/4 teaspoon vanilla to the quart zipper  bag. Seal the bag securely.Put 2 cups of ice into the gallon plastic  bag.Use a thermometer to measure and record the temperature of the ice in the gallon bag.Add 1/2 to 3/4 cup salt (sodium chloride) to the bag of ice.Place the sealed quart bag inside the gallon bag of ice and salt. Seal the gallon bag securely.Gently rock the gallon bag from side to side. Its best to hold it by the top seal or to have gloves or a cloth between the bag and your hands because the bag will be cold enough to damage your skin.Continue to rock the bag for 10-15 minutes or until the contents of the quart bag have solidified into ice cream.Open the gallon bag and use the thermometer to measure and record the temperature of the ice/salt mixture.Remove the quart bag, open it, serve the contents into cups with spoons and enjoy! How It Works Ice has to absorb energy in order to melt, changing the phase of water from a solid to a liquid. When you use ice to cool the ingredients for ice cream, the energy is absorbed from the ingredients and from the outside environment (like your hands, if you are holding the baggie of ice!). When you add salt to the ice, it lowers the freezing point of the ice, so even more energy has to be absorbed from the environment in order for the ice to melt. This makes the ice colder than it was before, which is how your ice cream freezes. Ideally, you would make your ice cream using ice cream salt, which is just salt sold as large crystals instead of the small crystals you see in table salt. The larger crystals take more time to dissolve in the water around the ice, which allows for even cooling of the ice cream. Substances That Separate Into Particles When Dissolving You could use other types of salt instead of sodium chloride, but you couldnt substitute sugar for the salt because (a) sugar doesnt dissolve well in cold water and (b) sugar doesnt dissolve into multiple particles, like an ionic material such as salt. Compounds that break into two pieces upon dissolving, like NaCl breaks into Na and Cl-, are better at lowering the freezing point than substances that dont separate into particles because the added particles disrupt the ability of the water to form crystalline ice. The more particles there are, the greater the disruption and the greater the impact on particle-dependent properties (colligative properties) like freezing point depression, boiling point elevation, and osmotic pressure. The salt causes the ice to absorb more energy from the environment (becoming colder), so although it lowers the point at which water will re-freeze into ice, you cant add salt to very cold ice and expect it to freeze your ice cream or de-ice a snowy sidewalk (water has to be present!). This is why NaCl isnt used to de-ice sidewalks in areas that are very cold.

Early Mesopotamian and Egyptian civilization Essay

Early Mesopotamian and Egyptian civilization - Essay Example Its major contributions in the firled of health and medicines, mathematics, astronomy, and art, literature and music are discussed in this paper. Egyptians have significantly contributed in the field of health and medicines. During the period (2667BC - 2678BC) the first physician in the history Imhotep performed the surgery. The Egyptians had a sound knowledge of the anatomy of the human body. There were more than thirty-four cases of the surgery during the Egyptian period. The development in the field of medicines to cure women diseases related to fertility, conception, and other health problems begin known as Kahun Gynecological Papyrus is also a remarkable achievement of the Egyptians. In addition, diseases related to men health dominantly remains be the contribution of Egyptians. Diseases like malaria, trachoma, bubonic plague, typhoid, jaundice, smallpox and relapsing fevers were mainly cured by the Egyptian medicines. Most of the medicines were made up of the herbs, such as Garlic, onions, fennel, cassia, cannabis, myrrh, opium, henna, thyme, linseed and castor oil. Corianders and Cumin were widely used to treat digesti ve and intestines related diseases (Blattner). Mesopotamian studied eclipse and movement of the stars keenly to predict the time and day and night. However, Egyptians were superstition had belief in their goddesses to keep the track for the position and movement of plants. Egyptians invented the calendars in which each month was thirty days depending on lunar movement. The calendar was invented on the observations of helical rising (sun movement) to predict the days in each year. The Egyptian calendar has been known for its appropriate measurement of the season, days, and years. I believe that the contemporary calendar is the major contribution of Egyptian. Modern calendars are constructed on the basis provided by the Egyptians that have keenly observed the movement of the

Protest Paper Essay Example | Topics and Well Written Essays - 1000 words

Protest Paper - Essay Example This is a movement that seems to be gaining ground across the states ever since New York passed their city council resolution banning the use of cellphones in cinemas, restaurants, and theatres. Even cities in foreign countries such as London, England have made moves to limit the public use of the mobile phone. I feel that the moves of these cities, which are on opposite ends of the world, to curtail the freedom of expression and right to remain connected with one another should be stopped before it becomes a world wide trend. It is an infringement on our universal human rights and should not be tolerated in any part of the world. There is absolutely no reason to ban the use of cellphones in public places. In fact, doing so will instead create a bigger problem for our society in terms of personal and public safety. It is difficult to walk in the streets these days without seeing a person who isn't on his mobile phone. Be it a friendly chat or something truly important, we have to adm it that there are opportune and inopportune times and places for people to be using their mobile phones. When a person uses his mobile phone during the wrong times, this can cause annoyance, interference, and disruption in the normal function of our society. Those who support the total ban of cellphone use in public places do so because, as everyone tends to notice, people who are talking on their mobile phones while walking or in public places like restaurants and cinemas, tend to do so at the top of their lungs, I am not sure if that is because of a bad signal reception or because they are simply hard of hearing. Whatever the reason, shouting into your cellphone while in a public place is an embarrassing nuisance to those around you. However, if the only reason that cellphone use in public places is being frowned upon is because it poses a discomfort to those who do not happen to be on their mobile phones at the time, perhaps something can be done to lessen the hassle that they pe rceive to be undergoing when placed in the company of people who regularly use their cellphones. In other words, maybe the ban on cellphone use in public can be prevented, for as long as cellphone users learn to exercise good manners and proper etiquette when using the gadget in a public setting. Simple etiquette such as placing the ringer on vibrate rather than letting the phone ring to the latest Lady Gaga pop tune would show that you respect the activity of people who are doing other things, such as eating, reading or writing next to you. Every cellphone is capable of notifying you of your latest text message or phone call without having to throw an impromptu concert in the process. Of course conversations in public cannot be helped. In fact, we all communicate with one another when out in public and we do not seem to have a problem with the mix of words and discussions in public places as a society. Which is why I wonder as to why people protest the use of mobile phones so much. It's still a method of carrying on a conversation, that's all. But, just to show respect for those who do not wish to know what is going in the life of the person using the cellphone, it won't hurt to learn how to modulate your voice in order to keep a semblance of privacy within your conversation. Nobody really needs to know that you forgot to feed the cat

Global Logistics Assignment Example | Topics and Well Written Essays - 2000 words

Global Logistics - Assignment Example Now the main reason behind this feasibility study is that an optimum route and port has to be selected for the transport and shipment of goods from factory and port to the warehouse at Jabel Ali. Also the transportation cost has to be kept in mind so that it doesn’t put load on the cost of the product. The transportation vehicles, their cost and size has to be aligned with the size of the lot produced and the cost incurred in transporting goods to the port in the longer run. This measure will be calculated by comparing lot size, minimum expenditure and time that will be incurred in transportation of material as time is the most critical factor in many cases. Also there are various type of options available during logistics and shipments of goods and various costs incurred with these. The main reason for mentioning this is that the new Factories have been established in territories which are new for the company and the company is not familiar with working of transportation, shi pment and labor costs of these regions. For this survey of these regions has to be done so that a tentative cost structure could be drafted. On formulation of this cost structure further measures will be taken to select an optimum line up or partners so the process of collection of goods from the manufacturing site to its transportation to port through logistic partners and then shipment to the distribution through freight forwarding partners is cost effective and has optimum time line. PROCEDURES (selection of Partners) : Next a suitable selection of trustful Freight forwarders will be done who shall transport the goods from India and Brazil. Now the selection shall involve various steps which shall be quite critical in finding the most suitable freight forwarder. First phase shall include pooling of such forwarders who have a reputable name in the industry and are capable enough to ship the given amount of container each week so that no delay is faced and no risk of inventory stoc k out is faced at the warehouse in Jabel Ali. Now this phase shall give us an opportunity to gather contact with forwarders which shall be useful in future and we’ll have a thorough idea of the market rates. In the next phase the forwarders will be requested to submit their bids for contract. These bids will be thoroughly checked and the one best suited to company’s policy shall be short listed. The criteria for short listing will not be only limited to the best rates given to us but actually the freight forwarding companies who have more inclination to make us their clients rather than just try to get this order. Third phase shall require short listing of the companies and terms will be dealt with them to form long term strategic alliance which shall be mutually beneficial for our company and the forwarding partner. Final phase will be to decide the most trustworthy and beneficial company to partner with. After final agreements and terms are settled the chosen forward er is given contract of forwarding the containers and in return the company promises us the best service. SELECTION OF PORT The selection of port shall be quite critical as it’ll decide the time required to ship container from source to destination i.e. from India and Sao Paolo to Jabel Ali. The main reason behind this step being the most critical is that even if every process i.e. production, logistics etc are following proper schedule but the port selected is a little far away than it’

The Factors Affecting Auditor Independence Accounting Essay

The Factors Affecting Auditor Independence Accounting Essay The issue of auditor independence is a crucial element and very important for the audit profession. This concept has been discussed widely and many definitions have been presented in literature. Independence refers to the auditors ability to present his opinion about the reliability of financial statements honestly and impartially away from his interest or the pressure of clients  [1]  (Ahmad, 1985). Literature has contemplated two standards for assessing auditor independence. Mautz sharaf(1961), who are among the pioneers in the study on auditors independence have developed a concept of independence with two components: practitioner-independence (independence in fact) and profession-independence (independence in appearance). The Public Oversight Board emphasized that the members of Certified Public Accountant firms should protect the profession by being independence both in fact and in appearance (Lowe et al, 1999). Independence in fact refers to the mental attitude of the auditor characterized by the integrity and the objective approach to the audit process. Also, the practitioner independence requires the auditor to be free from personal interest and susceptibility to excessive pressure  [2]  ( Moizer Sutton, 1997). However, since this mental process is unobservable and auditors also have incentives to violate their independence through satisfying their clients so as to maintain the economic bonding to the client  [3]  (DeAngelo, 1981), there is a need for the auditors to be perceived as independent(named independence in appearance) from the management team who prepares the financial statements. Orren (1997) states that independence in fact refers to the actual, objective relationship between auditing firms and their clients whereas independence in appearance is the subjective stated of that relationship as perceived by the clients and the third parties. Church and Zhang, (2002) argue that independence in fact is necessary to enhance the reliability of financial statements. On other hand, independence in appearance is necessary to promote public confidence such that users will rely on audited financial statements. Securities and Exchange Commission, 1979 asserts: The [auditor independence] issue is both one of appearance and of fact; if public confidence in the integrity of financial reporting is to be maintained, it is of the utmost importance that public confidence in the objectivity of independent auditors be similarly maintained. American Institute of Certified Public Accountants (Public Oversight Board, 1979): While it is, of course, essential that an auditor preserve his objectivity and integrity from his own viewpoint, commonly called independence in fact, it is also important that the auditor appear independent to all users of the financial information he provides. This latter concept is an essential ingredient to the value of the audit function because users of audit reports must be able to rely on the independent auditor. The need for Auditors independence Independence is an important auditing standard because the auditor adds justification and credibility to financial statement even when there are no material misstatements or omissions in the financial statements prepared by management (okolie 2007). The author Gupta (1999) is of opinion that is auditor is not independent of management; his opinion would mean nothing to shareholders, prospective investors, bankers, government agencies, and others who are concerned with the financial statements of a company. The author Ezeipe(2004) describes the concept of auditors independence in three dimensions  [4]  : Programme independence: Sometimes client manager have the intention to restrict or modify the procedures that the auditor want to perform. Thus auditors should always remain free from interference of client managers. Reporting Independence: The auditor should never let any feelings of loyalty towards the client to affect his work. He must fully and fairly disclose his obligations. Management are never allowed to pressurize the auditor. Investigative Independence: The auditor should have access to all necessary materials required on the content of an audit. For example, the auditor must have access to books and records; also active co-operation from management personnel during audit examination is required (salehi 2009). Factors affecting auditor independence In theory, there are many factors that affect independence of an auditor and these factors which have been studied can be: The effects of gifts The purchase of discounts arrangement The audit firm size The provision of management advisory services by the audit firm The client financial condition The nature of conflict issue The audit firms tenure The degree of competition in the audit services market The size of the audit fees The audit committee Practising non-audit services by auditors In this study, only factors such as the provision of non audit services, the audit firm size, the audit firms tenure, the degree of competition in the audit services market, the size of audit fees and non audit fees and the audit committee will be analysed and whether these factors will impair or enhance auditors independence. The provision of non audit services by auditors Audit failures  [5]  reported in the past have affected the profession of auditor worldwide because the interests of shareholders and stockholders have not been safeguarded. This problem has arisen as a result of the provision of non-audit services (Salehi and Moradi 2010). Non- audit services can be any services other than audit that an auditor provides to an audit client. Over the late 20th century, demand for business expert services has increased, wattington and Pany (2001) identified the different range of services which are offered by auditors to private and public sectors and these non-audit services include: training, services for payroll, risk management advice, mergers and acquisition, taxation, public offering, portfolio monitoring, recruitment and human resources and corporate governance. An auditor needs to pay much attention when both audit and non-audit services are provided to the same client, because these non-audit services may threaten the independence of auditor. Although there are market-based incentives for auditors to remain independent, there are also forces that potentially threaten auditor independence. Specifically, the SEC is concerned about two effects of non-audit services. One is a fear that non-audit service fees make auditors financially dependent on their clients, and hence less willing to stand up to management pressure for fear of losing their business  [6]  . The other is that the consulting nature of many non-audit services puts auditors in managerial roles, potentially threatening their objectivity about the transactions they audit. Auditors services relationship raises two types of independence concerns. First, the more the auditor has at stake in its dealing with the audit client, particularly when the non-audit services relationship has the potential to generate significant revenues on top of the audit relationship. Second, certain types of non-audit services, when provided by the auditor, create inherent conflicts that are incompatible with objectivity. In the United States, the Sarbanes Oxley Act of 2002 implemented a ban on nine non-audit services which include: Bookkeeping and other services related to the audit clients accounting records or financial statements. Financial information systems design and implementation Appraisal or valuation services and fairness opinions Actuarial services Internal audit services Management functions Human resources Broker-dealer services Legal services Ojo (2009) suggested that the provision of non- audit services by audit firms does not necessarily affect auditor independence. However, where the fees generated from non-audit services are relatively high (in proportion to the audit fees earned by such accounting firms), this creates a situation whereby the auditors independence is likely to be compromised since the auditor may be denied profitable contracts  [7]  where he gives a qualified opinion on the financial statement being audited. Proponents of the provision of audit services argue that synergies of knowledge spill over and audit efficiency arise from providing both audit and non- audit services. Nevertheless, following the collapses, auditing profession as a whole has been affected and changes were proposed to ensure that audit firms reduce their over-reliance on NAS (The Star, 2002). In order to ensure the independence of auditors and to protect the interest of investors, the accounting profession in most countries has come up with a code of ethics that spells out guidelines for auditors competency and independence. Audit committee An audit committee consists of a selected number of members of a companys board of directors whose main duties are to help auditors remain independent of management (Arens at al, 1999), that is, committee should support the auditor instead of management in different audit disputes. Braiotta (1999) and Goldman (1974) maintained that audit committees could monitor the financial reporting process and provide recommendations in the selection of auditors, negotiation of fees and termination of external auditors, which would ultimately diminish managements power over the auditor. Thus, the audit committee is anticipated to ensure that the firm has sufficient internal controls, proper accounting policies, and independent external auditors that will prevent the incidence of fraud and promote high quality and timely financial statements. The members who participate in the audit committee can be non-executive directors, corporate managers, academicians and retired partners of CPA firms (Knapp, 1987). In the U.S., the Securities and Exchange Commission (SEC) chairman, Levitt (2000) pointed out that, à ¢Ã¢â€š ¬Ã‚ ¦qualified, committed, independent and tough-minded audit committees represent the most reliable guardians of the public interest SEC requires Audit Committees to evaluate the independence of the companys external auditor when deciding whether or not to hire the auditor for providing non-audit services. In so doing, Audit Committees also are encouraged to consider how the auditor provided non-audit services may improve audit quality and enhance auditor independence. Size of audit firm  [8]   The size of audit firm is an essential characteristic that reflects auditor independence. Auditor reputation is directly associated with audit quality. Large audit firms will make sure to provide an independent quality audit service as the larger audit firms tend to have better research facilities and efficient financial resources, more advanced technology and more skilled employees who will be able to undertake large company audits compare to smaller audit firms. Large audit firms have larger client portfolios which enable them to resist management pressures whereas small firms provide personalised services as their client portfolios are limited and they have to succumb to management requirements (Lys and Watts, 1994). The issue of maintaining auditor independence is more crucial for smaller firms than larger firms. Pearson (1980) found the larger size of audit firms will enhance auditors independence, because, smaller firms would experience more difficulty in resisting client pressures in situations of conflict. As a result, the information content of audit reports certified by large firms is considered to be more and reliable than those of smaller audit firms  [9]  (Titman and Trueman, 1986). However, as pointed out by Goldman Barlev (1974), it cannot be concluded that large CPA firms are more resistant to pressures from their clients. This is so because the few court cases which challenge the assumption that CPA firms acted independently indicate that there is no guarantee that large CPA firm has the ability to resist pressures from clients, as happened with Arthur Andersen and Enron  [10]  . Level of competition in audit service industry Competition  [11]  has been identified as an external factor affecting auditor independence (Shockley 1981). Many firms which operate in an intensely competitive environment may have difficulty remaining independent as the client can easily acquire services of another auditor. The  [12]  AICP Cohen Commission (1978) in its report affirms that there are excessive competitions among public accounting firms and this excessive competition among different firms has been consistently identified as a factor threatening auditor independence  [13]  (Farmer et al., 1987). . Shockley (1981) had found that audit firms operating in an environment characterized by a high level of competition for audit clients would have a greater risk of decreasing their audit independence than where audit firms operated in a low-competition environment. However as suggested by Linberg and Beck (2004), Competition in the audit market makes the auditor more careful and concerned with the audit assurance level in their services. Tenure of an audit firm serving the needs of a given client An audit firms tenure refers to the length of time required to fill the audit needs of a given client. A lengthy association between a company and an accounting firm is likely to result a close identification of the firm with the interests of its clients, thus an independent action by the accounting firm become difficult. (U.S. Senate 1976). The author Mautz Sharaf (1961) added that after a long association, less rigorous audit actions, complacency and confidence in the client may arise. However, long auditor tenure may lead to a cozy relationship between the client and the auditor ad this may impair auditor independence due to a decrease in the auditors due-diligence and also becomes more prepared to turn a blind eye to inappropriate managerial actions. On the other hand, long auditor tenure is beneficial as auditors gain expertise in the field they audit and may reduce the auditors ability to detect irregularities or material misstatements (Gul et al., 2009) Size of audit and non audit fees The IFACs Code of Ethics for Professional Accountants (1996, para 8.7) propose that client size which is measured from size of fees could raise doubts as independence of auditor is concerned. The EFAA (October, 1998, p.4) clearly states that, the (total) fee from one client should not exceed a certain percentage of the total turnover of the audit firm. In cases of accounting scandals (for example Enron and WorldCom), the audit firm appeared to be in collusion with the management in hiding fraudulent activities. The major factor behind such reservation was the amount that the auditors received as non-audit fees from these clients. Anderson, the auditor for Enron, received US dollar 27 million as non audit fees in addition to US dollar 23 million as audit fees. The fact that the accounting firm received more than half of its Enron revenue from NAS gives an appearance of a lack of independence in the audit (Flaming 2002). In addition, the fees for non-audit services has also increased substantially and are more profitable than fees from audit services, thus strengthening the economic bond and substantially lead to impairment of AI . The regulatory bodies in the U.S. like the SEC, the POB and the AICPA emphasized that significant high non audit fees can negatively affect auditor independence and also impair auditor decision-making, when those decisions involve a substantial amount of professional judgment. In Malaysia the MIA By-Law (Section B-1.98 on Professional Independence) has emphasized that if the total fees (arising from assurance and non-assurance services) generated by one assurance client or its related entities exceed 15% of the firms total fees in each year over two consecutive financial periods, financial dependency shall be considered to exist, in which case, a self-interest threat to independence is created. In such event, the only course of action is to refuse to perform or withdraw from the assurance engagement. This 15% criterion has also been the level generally used by the ICAEW and Australia at which auditors have to consider their independent position.