The Code of Professional Conduct for Auditors - 1516 Words

All organizations have a code of conduct, whether they have established them or not. This code creates a set of expectations and builds a framework to guide their members in all actions and operations. The code of professional conduct for auditors is one of extreme importance. The six main principals include the following: responsibilities, the public interest, professional due care, objectivity and indepdence, integrity, and the scope and nature of services. The manner in which an auditor performs and incorporates these six principals in his or her duties has a great effect on how they are viewed by clients, colleagues, and society, and any discovered disloyal actions results in costly punishments. Section 52 of the code of conduct, created by AICPA, states that the auditor must carry out their responsibilities as professionals. Although this seems like a simple and straightforward requirement, one would be quite surprised to learn how some auditors have interpreted this while performing audits. One case involves the nutrition company Herbalife and former KPMG audit partner Scott London. Scott London, an auditor of 30 years, leaked insider trading information to a friend, Bryan Shaw, who was in need of financial help. Shaw was able to use Londons confidential information to earn over 1 million dollars. He thought he was helping a friend, but in the end he put his career, reputation and life at stake. Recently, London was sentenced to prison for fourteenShow MoreRelatedThe Code Of Professional Conduct885 Words   |  4 PagesWeaknesses Conflictions in the Professional Code The AICPA Code of Professional Conduct, regardless of its numerous strengths, the Code of Professional Conduct has some serious weaknesses. The accounting profession is constantly changing and making improvements. The first weakness in the Code of Professional Conduct deals with conflictions within the code due to the code being constantly updated (Dienhart, 1995). Dienhart, Lunday, and Tavani have all criticized professional codes because the directivesRead MoreThe Case Of Cardillo Travel Systems Essay1554 Words   |  7 PagesSituations arise that cause companies to conduct or record fraudulent transactions to deceive the stakeholders or in the case of Cardillo Travel Systems, meet court orders. Cardillo Travel Systems, ranked as the fourth largest company in the travel agency industry, was founded in 1935 and purchased by A. Walter Rognlien in 1956. After being acquired by Rognlien, annual revenue increased steadily but expenses were increasing at a more rapid rate. By 1985, Cardillo was involved in a lawsuit and a courtRead MoreAicpa Code Of Professional Conduct1589 Words   |  7 PagesAICPA Code of Professional Conduct: AICPA’s Principles on Ethics Abstract Life is all about making decisions. Every day we are faced with situations that lead us to making decisions. At times those decisions might be wrong, sometimes right. When facing a dilemma it’s easy to make a decision, but it’s even more difficult to make a right and ethical decision. Any person can make a decision, but they won’t always make the right decision. Decision making gets tougher when it comes to making the rightRead MoreWhy Ethics Are Important to Auditors1355 Words   |  6 PagesCompany Auditor. In financial accounting, an audit is categorized by the self-governing evaluation of the justice by which a companys financial statements are presented and prepared by and to its supervisor. This task is largely performed by the trained, experienced, self-governed and intent persons, known as accountants or auditors. Auditors are on the whole very informed with every characteristic of auditing and they in turn matter a report known as auditor’s report. Since, the auditor acquireRead MoreAccounting and Ethical Practices727 Words   |  3 Pagesfuture. (Foreign Corrupt Practices Act, 2013) B Identify and discuss at least four ethical implications of those acts by Gilbert that were in violation of the AICPA Code of Professional Conduct. The case, is illustrating how failing to reveal the loan on the property is a violation of the AICPA Code of Professional Conduct. The most notable include: not acting in the interests of the public, utilizing integrity, maintaining objectivity / independence and due care. In this situation, GilbertRead MoreStandard Issues: Aicpa993 Words   |  4 Pagescreated a code of professional conduct that all certified public accountants must follow. This code of conduct lists the responsibilities CPAs have when working with a company s financial information. The AICPA also includes information regarding the integrity, objectivity, independence and due care that CPAs must use when working in the accounting industry. The AICPA offers an ethics course for accountants to refresh their understanding of accounting ethics. The AICPA professional code of conductRead MoreWhy Do An Audit Free Of Interference From Management? Essay946 Words   |  4 PagesINTRODUCTION Independence means to me that as an Auditor that the financial statement is prepared factual and unbiased. Independent from anyone that may have some form of financial interest in that firm that is being audit. The auditor must have integrity and objective in is approach to the audit process. As an accountant you must be morally strong people will test you moral but you have to be able to say no matter what the outcome will be. Independent mean to be able to do an audit free of interferenceRead MoreEthics And The Auditing Culture : Rethinking The Foundation Of Accounting And Auditing974 Words   |  4 Pagesto unethical behavior and financial scandals of Enron, WorldCom, and Arthur Anderson (p. 271). The authors emphasize the role of the AICPA Code of Conduct and ethical perspectives for accountants and auditors. Introduction. The authors study profiles of firms that included the accounting fraud. The main objective of the research is to improve the ethical conduct for accountants through the demonstration of the gap between constituted rules and its implementation in practice using the Enron and ArthurRead MoreAuditing Procedures And Reports Used By Auditors Essay976 Words   |  4 Pagescontrast of audit procedures and reporting that is used by auditors. This paper also compares the Explanatory Report to the Standard Report. An audit can be very complex in its process of checks that ensure information is correct as recognized. Auditing looks like a numbers-based analysis and it is imperative to be able to audit the procedures of the past to recommend future improvements for success. Audit Reports There are a number of auditor reports that exist. These include unqualified, explanatoryRead MoreMr. Friehling – a Future Auditing Case Study1206 Words   |  5 PagesDavid Friehling will quite possibly be a future case study in auditing textbooks and courses throughout the United States. Mr. Friehling was the auditor for Bernard Madoff, who was recently convicted of running the largest Ponzi scheme ever uncovered through his business, Bernard L. Madoff Investment Securities, LLC (BMIS). Mr. Madoff claimed to actively oversee more than $65 billion in private investments (it was later revealed that roughly $823 million remained of the more than $170 billion that

A Study On Type 2 Diabetes Mellitus - 2468 Words

Type 2 diabetes mellitus (T2DM) is becoming rapidly more prevalent worldwide, owing largely to the growing obesity pandemic. According to the international diabetes federation, 1 in every 10 people will suffer from T2DM globally by 2035. (1) Various prevention strategies have been developed focusing on weight loss reduction via increased exercise and diet modification. Medications and bariatric surgery are additional strategies considered for prevention of T2DM. The pathogenesis of T2DM involves a combination of insulin resistance and beta cell dysfunction. Insulin sensitivity and beta cell function are known to decrease with increasing age, however, there are several other risk factors which allow the disease to present earlier in life. These risk factors include, genetics, ethnicity, high BMI, increased waist circumference, physical inactivity, hypertension, impaired glycaemia, dyslipidaemia and smoking. (2) Prediabetes is the state of impaired glycaemia, before diabetic criteria are met. It can be classified by impaired glucose tolerance (IGT), an OGTT between 7.8-11.1mmol/l, or impaired fasting glucose (IFG), a fasting glucose between 6.1- 6.9mmol/l. It is imperative to identify these prediabetic individuals as they are at high risk of developing T2DM, with 1 in 4 developing the disease within 3-5 years. (3) The NHS health check programme was established in 2009 to identify 40-74 year olds with previously undiagnosed vascular disease. (4) The check includesShow MoreRelatedCase Study : Diabetes Mellitus Type 22136 Words   |  9 Pages Case Study #1: Diabetes Mellitus Type 2 Monay Link The University of Tampa Case Study #1: Diabetes Mellitus Type 2 Diabetes Mellitus (DM) is an endocrine disorder that has the potential to affect various major organs throughout its progression. Diabetes Mellitus is divided into three common categories: type 1 diabetes mellitus, type 2 diabetes mellitus (non-insulin dependent), and gestational diabetes. Ninety percent of over 24 million people suffer from type 2 diabetes in the UnitedRead MoreA Study On Type 2 Diabetes Mellitus778 Words   |  4 PagesType-2 Diabetes Mellitus (T2DM) in African American Adults The high-risk populations are individuals with increased propensity to greater risk of poor mental, physical, emotional, and social health (Olokoba, Obateru, Olokoba, (2012). The high-risk individuals are susceptible a decreased functional status, and diminished quality of life. In many populations, the causes of the high-risk vulnerabilities are due poor utilization of health care services, poor disease management, and to aRead MoreT2DM ( Type 2 Diabetes Mellitus : A Study743 Words   |  3 Pages A study detailing the occurrences of T2DM(Type 2 Diabetes Mellitus), and correlating them with the epigenetic modifications, the possible heritable effects on body metabolism, and the potential processes underwent by exercise and diet choices which affect the epigenome across generations has been conducted.While research on the epigenetic signatures causing insulin resistance, influenced by exercise and physical activity, and attempts to identify therapeutic solutions to avoid obesity and boostRead MoreDiabetes Mellitus Essay1600 Words   |  7 Pages Diabetes Mellitus Type 2 In Children INTRODUCTION: Diabetes is not a single disease it is a multifactorial group of syndromes all characterized by an increase in the level of blood glucose that occurs due to lack of presence of insulin. Mainly, the less release of insulin leads to excess deposition of glycogen which is a peptide hormone synthesized by the pancreas and plays a role in raising the level of glucose in blood. (Mycek, 2007). Diabetes is usually divided into two types, insulin dependentRead MoreA Study Aims Toidentify The Effectiveness Protein Management Education Essay1557 Words   |  7 Pagescauseof4.6milliondeaths. In addition,health expenditurefordiabetes mellitushas reached465billionUSD. Complicationsexperienced bypatients withtype 2 diabetes mellitusthatcauses the suffererto experiencedependencein regulatingdietary patterns. Ketidakmandirianpatientsin managingthe dietdue toa lack of knowledgeandlack ofmotivationin self-care. This study aims toidentify theeffectiveness ofDiabetesSelf-Management Education toindependenceyipe2diabetic patientsin managingthe diet. This research is anexperimentalPreRead MoreSelf-Care of Patients with Newly Diagnosed Type-2 Diabetes Mellitus1152 Words   |  5 Pageswith newly diagnosed type-2 diabetes mellitus. The related literature is presented under the following sub headings. Section A:Literature related to various aspects of type-2 diabetes mellitus. Section B:Literature related to self-management skills of patients with type-2 diabetes mellitus. Section C: Reviews related to effectiveness of diabetes education on newly diagnosed patients with type-2 diabetes mellitus. SECTION A: LITERATURE RELATED TO TYPE-2 DIABETES MELLITUS Diabetes is a metabolic diseaseRead MoreEssay on Diabetes Mellitus1282 Words   |  6 PagesDiabetes mellitus is a collection of common metabolic disorders. The scenario of passing large amount of urine is described by the Greek and Roman physicians as diabetes whereas the term mellitus refers to sweet taste (Barrett, Barman, Boitano, Brooks, 2012). The name of the disease reveals one of the important clinical manifestation, that is, passing sweet-tasted urine, and in the other word, the presence of sugar in the urine. Besides that, Funk (2010) stated that there are three most commonRead MoreSelf Monitoring Of Blood Glucose786 Words   |  4 Pages4. Self-monitoring of blood glucose (SMBG) NICE NG28 Type 2 Diabetes in Adult: Management7 recommends that we refer to the DVLA â€Å"At a glance guide to the current medical standards of fitness to drive† when offering SMBG to those with T2DM We should be routinely offering SMBG to those with T2DM if: †¢ The person is on in sulin†¢ There is evidence of hypoglycaemic episodes†¢ The person is on an oral drug that increases the risk of hypoglycaemia whilst driving or operating heavy machinery (e.g. sulphonylureas)†¢Read MoreTypes And Types Of Type 2 Diabetes Mellitus1496 Words   |  6 PagesType 2 diabetes mellitus comprises of a collection of various dysfunctions that are characterized by presence of hyperglycemia as well as being occasioned from the combination of insulin action resistance, inappropriate or excessive secretion of glucagon, and insufficient secretion of insulin. With Type 2 diabetes mellitus, the body is either resistant to the effects of insulin, which is a hormone that is responsible for regulation of the movement of sugar into the body cells, or the body does notRead MoreType Ii Diabetes Mellitus. â€Å"In 2010, An Estimated 25.81470 Words   |  6 PagesType II Diabetes Mellitus â€Å"In 2010, an estimated 25.8 million people in the United States had diabetes mellitus, of which approximately 1 million have type 1 diabetes and most of the rest have type 2 diabetes † (Papadakis et al., 2014) That means that in 2010 about 24.8 million people suffered from type 2 diabetes. Diabetes mellitus is impaired insulin secretion and variable degrees or peripheral insulin resistance leading to hyperglycemia (Porter, Kaplan, 2011). Type II diabetes has become more

Writing Assignment One free essay sample

Which is the control group? Why? I feel that the control group are the mice that primarily drank water because of the fact that they primarily drank water it separated them from the rest of the experiment. By the mice only drinking water it did not subject them to a big change as those who only drank coffee and the investigators did not want to have some type of influence on the results from the mice that primarily drank water. 3. Which is the treatment group? Why? The treatment group are the mice that primarily drank coffee because they were subjected to change and that change is what manipulated their blood glucose levels. We will write a custom essay sample on Writing Assignment One or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page 4. Did the researchers follow the scientific method in their experimental design? Explain. I do feel that the researcher follow the scientific method because they wanted to successful determine the cause and effect of drinking primarily water or primarily coffee on blood glucose levels. They completed the experiment in a way that the changes to the mice that primarily drank water didn’t affect the changes to the mice that primarily drank coffee. By separating them it made the experiment successful and accurate. The investigators constructed a hypothesis, design how to determine, designed the experiment, executed and evaluated with valuable results. 5. Do you think that there may be any possible biases or other problems in this experiment? Explain. For the simple reason that they separated the mice, study them at the same time frame providing with the equal amount of fluids given to both I feel that it is correct but the problem with the experiment is that there were more mice studied for drinking primarily water then those drinking primarily coffee. Had the investigators had the equal amount of each I feel that I would have been even more effective and accurate. 6. Based on the data, was the hypothesis supported, and what can you conclude from this experiment? I do feel that the hypothesis is supported because it does show a huge difference on the effect blood glucose levels for drinking primarily coffee over drinking primarily water. From this experiment I can conclude that if someone drinks primarily coffee you blood glucose concentration will be lower than drinking primarily water. Now I wouldn’t advise anyone to only drink coffee but I would advise to drink an equal amount of water and coffee to maintain blood glucose concentration.

The affliction of Margaret by William Wordsworth Essay Sample Example For Students

The affliction of Margaret by William Wordsworth Essay Sample The affliction of Margaret by William Wordsworth tells the story of Margaret, a woman who has lost her son, and she hasnt seen him for 7 years. The poem is a lament, which expresses all of Margarets feelings and anxieties as the poem progresses; she imagines all the possible horrible fates, which her son may have faced. Overall, the poem captures the universal fear any parent would feel if their child was missing. This poem makes the fact that she thinks her son is dead really stand out by placing lines in the poem that are a kind of question of whether her son is dead or not if the grave be now your bed which is clearly an indication of whether he is dead or not, she is saying that if he is dead then the coffin, grave is his bed. She says in this poem that she was never ashamed of him never blush was on my face she says it like he is dead, because she could have said there is never a blush on my face, but instead she doesnt and says something else which assumes that he is dead. She always brags about him, she thinks that he is the perfect child, he was well brought up, and she also says that she is the perfect mother and doesnt know why he would want to run away, she is a bit of a big head. We will write a custom essay on The affliction of Margaret by William Wordsworth Sample specifically for you for only $16.38 $13.9/page Order now In the first stanza Margaret sounds really upset, and the poem makes the reader sympathize with Margaret where art thou my beloved son, where art thou, worst to me than dead. Here she is saying that she would rather him be dead, than not knowing at all, shed rather know how he is rather having the pain of wondering whether or not he is ok. In the second stanza she starts dreaming about him and all the good time that they used to have sometimes with thought of very bliss in this quote u can see that she is dreaming happy thoughts about her son, bliss is a very enjoyable word, it suggests pleasure and happiness. In the third stanza she says how good and well behaved he is, she makes him out to be the worlds most perfect child as any mother would after they had not seen him for seven years an object beauteous to hold; well born, well bred, I sent him forth. She didnt send him out into the world until he was perfect and ready. In the forth stanza she shows unconditional love fir her son. In this stanza she also shows that she is getting older and more distressed/upset years to mother bring distress; but do not make her love the less this is where she also shows unconditional love. In the fifth stanza she tries to get the reader to feel more sympathy for her by saying that her son has neglected her by disappearing neglect me! but she also shows unconditional love again by saying that pride will help her pride shall help me in my wrong. In the sixth stanza she loses faith and thinks that there isnt any chance of finding her son hopeless of honour and of gain she also says that possessions mean nothing to her unless she has got her son I now can see with better eyes; and worldly grandeur I despise, and fortune with her gifts and lies. In the seventh stanza she is saying that she cant get to her son and that he cant get to her because they are tied down chains tie us down. .u42a4181dfbb259af797add2bd5a3f163 , .u42a4181dfbb259af797add2bd5a3f163 .postImageUrl , .u42a4181dfbb259af797add2bd5a3f163 .centered-text-area { min-height: 80px; position: relative; } .u42a4181dfbb259af797add2bd5a3f163 , .u42a4181dfbb259af797add2bd5a3f163:hover , .u42a4181dfbb259af797add2bd5a3f163:visited , .u42a4181dfbb259af797add2bd5a3f163:active { border:0!important; } .u42a4181dfbb259af797add2bd5a3f163 .clearfix:after { content: ""; display: table; clear: both; } .u42a4181dfbb259af797add2bd5a3f163 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u42a4181dfbb259af797add2bd5a3f163:active , .u42a4181dfbb259af797add2bd5a3f163:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u42a4181dfbb259af797add2bd5a3f163 .centered-text-area { width: 100%; position: relative ; } .u42a4181dfbb259af797add2bd5a3f163 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u42a4181dfbb259af797add2bd5a3f163 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u42a4181dfbb259af797add2bd5a3f163 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u42a4181dfbb259af797add2bd5a3f163:hover .ctaButton { background-color: #34495E!important; } .u42a4181dfbb259af797add2bd5a3f163 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u42a4181dfbb259af797add2bd5a3f163 .u42a4181dfbb259af797add2bd5a3f163-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u42a4181dfbb259af797add2bd5a3f163:after { content: ""; display: block; clear: both; } READ: Dart and Go Fishing EssayIn the eighth stanza she is dreaming about all the horrible things that might have happened to her son maimed, mangled by inhuman men she is saying that people may have acted like animals and killed him, kind of like barbarians. In the ninth stanza she thinks because she doesnt believe in the spirit world she may never see him again that there was ever intercourse betwixt the living and the dead she also thinks that if her son isnt dead people are hiding her from him and that they wont tell her where her son. In the tenth stanza she is going pretty much insane, everything worries her I dread the rustling of the grass; the very shadow of the clouds have the power to shake me as they pass she sees the whole world as unkind because she has lost her son. In the final stanza she wants news of her son, and she wants someone to support her while shes all alone in the world I have no other earthly friend which clearly shows that she is alone.

Surfing Practice Expository Essay Essays

Surfing Practice Expository Essay Essays Surfing Practice Expository Essay Essay Surfing Practice Expository Essay Essay Essay Topic: Expository Practice Essay – Academic Writing Many people say surfing isn’t a sport, it’s a lifestyle – but, it’s more than that. From the moment you first step in the ocean to the day you die it is a part of you. It becomes the way you think and what plays across your mind when you are in that subconscious state between awake and asleep. It has an affair with your emotions and embeds itself in the depths of your heart. You cannot get rid of the ocean once it’s made its mark on you. It is unlike any other addiction on the planet. They say too much of anything can kill you, but, when it comes to surfing – you can never get enough. Surfing began in the islands of Hawaii, the first ever report written by Lieutenant James King of Captain James Cook’s ship Discovery. In this report he described the art of surfing over two pages in the narrative portion of Captain Cook’s journals. Surfing was an extremely spiritual and important part of Hawaiian life, so much so, that places were named after particular surfing incedents. When the Calvinistic Christian Missionaries arrived in Hawaii the number of surfers in the water declined rapidly as the missionaries claimed the sport, amongst others, was â€Å"Against the laws of God†. For years it was rare to see a surfer in the water, the surfing culture had almost died out. However, in 1907 Jack London a famous author took a vacation in Hawaii – staying in Waikiki – and was introduced to surfing by Alexander Hume Ford and George Freeth. Being an author, it was no surprise when Jack wrote of his surfing experience in his book entitled A Royal Sport: Surfing in Waikiki. This new publicity breathed life into the dying sport – and not long after – George Freeth was asked to put on a wave riding demonstration in California, bringing surfing to America. Now days, surfing is a huge sport. There are approximately 23 million surfers worldwide, a stark contrast to the late 1800’s in Hawaii. Surf companies are popping up all over the place – their main aim to provide surf equipment and apparel to the surf community and those who fancy the style. Surfing has grown, not only as a leisure sport, but also in competition. Currently, there are 34 men and 17 women competing on the WCT (World Championship Tour), and millions more taking to the water in small town events and larger professional or amateur competitions. Surfing is also making its way into the film industry, with surf photography and documentaries becoming increasingly popular. With all the hype and inflation of surfing, it will still remain a magical and adrenaline pumping experience. There are many surfers who surf for the pure joy of being out in the ocean, at one with rising and falling swells, no matter how far it is extracted from its humble, spiritual beginnings in Hawaii. These surfers are known as soul surfers – and it is these people that will continue to keep surfing alive for generations to come.

Definition and Examples of Epitaphs

Definition and Examples of Epitaphs Definition (1) An epitaph is a short inscription in prose or verse on a tombstone or monument. The best epitaphs, wrote F. Lawrence in 1852, are generally the shortest and the plainest. In no description of composition is elaborate and highly ornate phraseology so much out of place (Sharpes  London  Magazine).   (2) The term epitaph may also refer to a statement or speech commemorating someone who has died: a funeral oration. Adjective: epitaphic or epitaphial. Essays on Epitaphs On Epitaphs, by E.V. LucasOn Graveyards, by Louise Imogen GuineyOn Inscriptions and the Lapidary Style, by Vicesimus KnoxOn the Selection of Epitaphs, by Archibald MacMechan Examples of Epitaphs Here lies Frank Pixley, as usual.(Composed by Ambrose Bierce for Frank M. Pixley, an American journalist and politician)Here lies my wife: here let her lie!Now shes at rest, and so am I.(John Dryden, epitaph intended for his wife)Here lies the body of Jonathan Near,Whose mouth is stretched from ear to ear;Tread softly, stranger, oer this wonder,For if he yawns, youre gone, by thunder.(Arthur Wentworth Hamilton Eaton, Funny Epitaphs. The Mutual Book Company, 1902)ThorpesCorpse(Quoted in Gleanings from the Harvest-Fields of Literature by C. C. Bombaugh, 1860)Under the sodUnder these treesLies the body of Jonathan PeaseHe is not hereBut only his podHe has shelled out his peasAnd gone to God.(Epitaph in Old North Cemetery, Nantucket, Massachusetts, quoted in Famous Last Words, by Laura Ward. Sterling Publishing Company, 2004)Here lies a great and mighty kingWhose promise none relies on;He never said a foolish thingNor ever did a wise one.(John Wilmot, Earl of Rochester, on King Charles I I) The epitaph flourished in the 17th century when writers struggled over the cultural function of the dead. . . . From the mid 18th to the early 19th century, the most important poetic epitaphs seek new ways of validating the importance of the dead.(Joshua Scodel, The English Poetic Epitaph. Cornell Univ. Press, 1991)The principle intention of epitaphs is to perpetuate the examples of virtue, that the tomb of a good man may supply the want of his presence, and veneration for his memory produce the same effect as the observation of his life.(Samuel Johnson, An Essay on Epitaphs, 1740)O Rare Ben Jonson,neither eulogy nor concision can be carried further than in those simple words, and no Latin could give the sincere and generous effect of the English...The general failure to produce a perfect inscription is the more remarkable, because the writer of epitaphs is not concerned to paint a true and accurate portrait. The purpose of an epitaph is rather to praise than to portray, since, accor ding to [Samuel] Johnsons excellent phrase, in lapidary inscriptions a man is not upon oath. The substance, indeed, may be commonplace, if only the style be adequate.(The Lapidary Style. The Spectator, April 29, 1899) Dorothy Parkers Epitaph for HerselfThat would be a good thing for them to carve on my tombstone: Wherever she went, including here, it was against her better judgment.(Dorothy Parker, who also said that Excuse my dust and This is on me would make suitable epitaphs) Benjamin Franklins Epitaph for HimselfThe body ofBENJAMIN FRANKLINPrinter,Like the cover of an old Book,Its contents torn out,And stript of its Lettering and GildingLies here, Food for Worms;Yet the work itself shall not be lost,For it will (as he believed) appear once moreIn a new and more beautiful editionCorrected and amended, byThe Author.(Benjamin Franklin on himself, composed many years before his death) Rebecca Wests Epitaph for the Human RaceIf the whole human race lay in one grave, the epitaph on its headstone might well be: It seemed a good idea at the time.(Rebecca West, quoted by Mardy Grothe in Ifferisms, 2009) Further Reading Commonly Confused Words:  Epigram, Epigraph, and  EpitaphObituary

Art Definition and History Essay Example | Topics and Well Written Essays - 750 words

Art Definition and History - Essay Example Modern art came forward with the culture and heritage of different painters like Paul Cezanne, Georges Seurat and Paul Gaugin etc. These painters are considered the pioneer of modern art. Later on at the end of 19th century and beginning of 20th century modern art and aesthetics took revolutionary turns and painters started using multi colored landscapes, wild figure paintings etc. This was also the time when extremely warm colors against cool green and blue backgrounds were extensively used in paintings. So, the above mentioned period was the time when the concept of functional aesthetics came forward. In the mid twentieth century, application of various procedures came forth and the concept of art world became more popular. It was the time when crucial relation between art and its function became more popular. As we can see, in initial stages art was considered as an identification of various features, figures and items as art work. So, it was thought and characterized as a propert y or a group of properties working together. It was just thought to be a feature or combination of different features playing together a role to create an art work. However, such approaches and definitions are characterized as real definitions of art. When we deeply look in the past, we may see various definitions, approaches and popular theories about art. As, in early eighteenth century various renowned painters offered the concept of art work as Mimesis which declares art as a representation of an idea or ideas. It is sometimes considered as imitation as well. On the other hand, some painter of the same era defined art as a way to communicate different feelings. On the other hand, Tolstoy has different views about art. Later on, in 1956, Morris Weitz defined that art has no essence that is fixed. So, art has no fixed and static definition. He further argued and stated that when we deeply look at different art, we can see that it is not essential that all properties are same and a ccurate. One piece of work may be different from the other. Basically, art is a creative work and the creativity and aesthetics may differ from one painter to another. However, it

Mission and Vision Statement Assignment Example | Topics and Well Written Essays - 500 words

Mission and Vision Statement - Assignment Example gic plan, the institution intend to make the quality and accessibility of benefits that would optimize value that would make it people-centric, results driven and forward looking. The recent debacle about Obamacare that led to government shutdown presented the vulnerability of Veteran Affairs because it is one of the government agencies where some of its services were affected by furloughed civilians. Many beneficiaries are also complaining that their pensions are no longer enough to cover their daily cost of living. The recent political debacle is a huge opportunity for the agency to look for ways where its services can be insulated by external factors such as the political debacle of the Republicans and Democrats over Obamacare that led to the federal government’s shutdown. It also highlighted the need for the agency to have other source of funding such as investments so that it is not totally dependent from the funding of the federal government. External threat such as government wrought by political bickering was not anticipated by those who framed the strategic plan of VA and made the agency vulnerable to it that its other services were such as commissaries to family and survivor because of the furloughed civilians. While the funding of the VA is appropriated a year in advance, similar political debacle that would stretch for a long time could affect the funding of VA. The wordings however are already inappropriate for today’s modern times and it is no longer responsive to the present needs. It now appears to be simplistic to the point of being naà ¯ve. A mission of taking care of fulfilling President Lincoln’s promise can mean a lot of things except when delineated by its vision that says to care those who were in battle, his widow and orphans. It is better to rephrase its wordings to make it abreast with the realities of the time as well as integrate those vulnerabilities identified in the SWOT

Dc Power Supply Report Essay Example for Free

Dc Power Supply Report Essay Overview The goal of this experiment was to construct a power supply that would convert a 120-volt 60 Hz input ,such as that received from a wall socket, to a 12-volt dc voltage output with a ripple factor less than 0. % making it suitable for the operation of small electronic devices. Block Diagram Schematic Diagram Discussion The 120-volt rms 60 Hz input was used to represent a wall socket. To reduce the voltage from 120-volts to 12-volts a 10 to 1 step-down transformer was placed in the circuit. An FWB bridge was implemented to convert the AC signal to a DC signal. A voltage regulator was added to stabilize the output. Capacitors were also added to aid in the stabilization of the output signal. The capacitor values as well as the value of the load resistor were manipulated achieve the ideal output. Results Conclusion Utilizing the procedures apparatus discussed in this report, an output reasonably close to the ideal output was produced. The amount of components used in the experiment was minimized to reduce the overall cost of the circuit. However it was necessary to add capacitors to reduce the ripple voltage.

C. Vann Woodwards The Strange Career of Jim Crow Essay example -- Str

C. Vann Woodward's The Strange Career of Jim Crow In the months following the Brown v. Board of Education decision C. Vann Woodward wrote a series of lectures that would provide the basis for one of the most historically significant pieces of nonfiction literature written in the 20th century. Originally, Woodward’s lectures were directed to a local and predominantly southern audience, but as his lectures matured into a comprehensive text they gained national recognition. In 1955 Woodward published the first version of The Strange Career of Jim Crow, a novel that would spark a fluid historical dialogue that would continue for the next twenty years. Woodward foresaw this possibility as he included in the first edition, â€Å"Since I am†¦dealing with a period of the past that has not been adequately investigated, and also with events of the present that have come too rapidly and recently to have been properly digested and understood, it is rather inevitable that I shall make some mistakes. I shall expect and hope to be corrected.† Over this time period Woodward released four separate editions, in chapter form, that modified, corrected, and responded to contemporary criticisms. Although some of Woodward’s peripheral ideas may have been amended in varying capacities his central and driving theme, often referred to as the â€Å"Woodward Thesis,† still remains intact. This thesis states that racial segregation (also known as Jim Crow) in the South in the rigid and universal form that it had taken by 1954 did not begin right after the end of the Civil War, but instead towards the end of the century, and that before Jim Crow appeared there was a distinct period of experimentation in race relations in the South. Woodward’s seminal his... ...tional level, and articulates a distinctive view of the Civil Rights Movement and the federal government's renewed and expanded commitment to the integration and the protection of the rights of African-Americans as a Second Reconstruction. The only flaw that I can find in this highly regarded and seemingly impenetrable work is that Woodward treats African Americans as passive agents in a rapidly changing environment. He gives the impression that African Americans were less participants and more like pawns in a large chess match controlled and governed by these competing ideologies. Although he does make concessions on this point in the final chapter, which was a later addition, throughout the book he consistently describes how external forces were acting on freed slaves and what little role they played as actors in the racial struggles of the Jim Crow era.

Minimum Legal Drinking Age

We believe that adults should have the right to make their own decision about the consumption of alcohol. 18 is the age of adulthood in the United States: you are eligible to vote, you can legally purchase cigarettes, you are eligible for the military draft – which includes that you are willing to die for this country-, you can sign contract, get married and you are even able to serve on a jury.So why can’t someone at the age of eighteen not drink alcohol? There is a study that shows there are fewer road accidents due to alcohol in countries where the minimum age for alcohol consumption is 18 years. Despite the fact that in 1984 the United States defined the minimum legal drinking age at 21 years old, its rate of traffic accidents decreased less than that of European countries during the 1980s. Moreover, allowing 18- to 20-year-olds to drink alcohol in regulated environments with supervision would decrease unsafe drinking activity.Prohibiting this age group from drinkin g in bars, restaurants, and other licensed locations causes them to drink in unsupervised places such as fraternity houses or house parties where they may be more prone to binge drinking and other unsafe behavior. We can also prove that high non-compliance with minimum legal drinking age 21 promotes general disrespect and non-compliance with other areas of US law.In fact, MLDA 21 encourages young adults to acquire and use false identification documents to procure alcohol. In this era of national security concerns, including terrorism, illegal immigration, and other threats, it would be better to have fewer fake IDs in circulation and more respect for the law. Finally, lowering MLDA 21 would be good for the economy. More people would legally be able to drink in bars, restaurants, and other licensed establishments. Revenue would increase for private business owners, and greater amounts of tax revenue would be collected by the government.

Macbeth †Does the Lady Lead to Macbeth’s Demise? Essay

But his lady, a deeply ambitious woman who is thirsty for power, takes the witch’s false prophecies as words of wisdom and ignites a fire in Macbeth’s heart. A fire for the desire of power that only innocent blood can put out. Lady Macbeth, who lusts for power, leads Macbeth into the world of evil and brings him nothing but demise to his genuine character, just to quench her thirst. In the beginning of the play, the three witches cast their net of false prophecies on Macbeth, which he easily avoids. Later, he writes a letter to Lady Macbeth explaining the incident. After learning about the witch’s false prophecies, Lady Macbeth’s heart starts to throb. Her imagination takes her on new levels of evilness and greed. Now, all she is thinking about is â€Å"The good news† that was in the letter. Her witty little brain is up to no good, planning the quickest route to the crown that will rest on Macbeth’s head. â€Å"O, never shall sun that morrow see! † (Macbeth, act 1, scene IV) she said, in a simple manner, she expresses that Duncan spending the night at Macbeth’s castle, will not live to Patel 2 see tomorrow. â€Å"Look like the innocent flower but be the serpent under’t. † (Macbeth, act 1, Scene IV) she says to Macbeth, basically telling him to be evil on the inside but appear innocent on the outside. Lady Macbeth will lead Macbeth to his own demise. Lady Macbeth’s ability to influence and convince Macbeth is great. â€Å"Was the hope drunk? Wherein you dressed yourself? Hath it slept since? And wakes it now, to look so green and pale at what it did so freely? From this time such I account thy love. (Macbeth, act 1, scene 7, line 35) She plays around with innocent Macbeth, questioning his love for her after he tries to stop the mayhem of the murder and backs out. â€Å"What beast was ’t, then, that made you break this enterprise to me? When you durst do it, then you were a man; and to be more than what you were, you would be so much more the man. † (Macbeth, act 1, scene 7, line 48) Lady Macbeth questions Macbeth’s manhood, which infuriates him to the extent where he decides to go thru with her strategy to acquire the crown. Lady Macbeth knows exactly how to exploit poor Macbeth. Under the evil Lady Macbeth’s influence, Macbeth is a monster in the making. Lady Macbeth manipulates Macbeth to an extent where Macbeth turns into an insecure and a sly person. â€Å"My hands are of your color, but I shame to wear a heart so white. † (Macbeth, act 2, scene 2, line 64) Lady Macbeth addresses Macbeth as a weak hearted when he’s horrified and overwhelmed after he murders Duncan. Once he did the ‘dirty work’ upon commands from the Lady, he committed numerous acts of horror to keep the secret hidden. It begins when he brutally murders two innocent guards and ends with his own demise along with many other deaths. He turns into an insecure monster; he kills anyone who is considered a threat to him. He murders Banquo, his best friend and Patel 3 attempts to murder Fleonce, Banquo’s son who is going to be a king, according to the witches. â€Å"We have scorched the snake, not killed it. † (Macbeth, act 3, scene 2, line 15) Macbeth’s words after his men kill Banquo but not his son. Macbeth has really turned evil, all due to Lady Macbeth. He has indeed turned into a dangerous serpent on the inside and an innocent flower on the outside. Lady Macbeth has succeeded; she got what she wanted. She is the primary cause of Macbeth’s destruction. She manipulated and pressured Macbeth, which transformed him into a lunatic that died a sad death. Even the greatest man fell because of a lady. Lady Macbeth’s influence was strong and hypnotizing. She was his end, his demise, his regrets, she destroyed Macbeth.

A Tale Of Two Theories Essays - Characters In Macbeth, Free Essays

A Tale Of Two Theories Essays - Characters In Macbeth, Free Essays A Tale Of Two Theories A Tale of Two Theories Macbeth(c.1607), written by William Shakespeare, is the tragic tale of Macbeth, a virtuous man, corrupted by power and greed. This tagedy could in fact be called A Tale of Two Theories. One theory suggests that the tragic hero, Macbeth, is led down an unescapable road of doom by an outside force, namely fate in the form of the three witches. The second suggests that there is no supernatural force working against Macbeth, which therefore makes him responsible for his own actions and inevitable downfall. It must be remembered that Macbethis a literary work of art, and as a peice of art is open to many different interpretations, none of them right and none of them wrong. But the text of the play seems to imply that Macbeth is indeed responsible for his own actions which are provoked by an unwillingness to listen to his own conscience, the witches, and his ambition. First, Macbeth ignores the voice of his own psyche. He knows what he is doing is wrong even before he murders Duncan, but he allows Lady Macbeth and greed to cloud his judgement. In referring to the idea of the murder of Duncan, Macbeth first states,We will proceed no further in this business(I.vii.32). Yet, after speaking with Lady Macbeth he recants and proclaims,I am settled, and bend up/Each corporal agent to this terrible feat(I.vii.79-80). There is nothing supernatural to be found in a man being swayed by the woman he loves, as a matter of fact this action could be perceived as quite the opposite. Second, the witches have to be dispelled as a source of Macbeth's misfortune before the latter theory can be considered. It is admittedly strange that the weird sisters first address Macbeth with,All hail, Macbeth! hail to thee Thane of Cawdor!(I.iii.49), a title which not even Macbeth is aware he has been awarded. Even stranger is the third witch calling to Macbeth,All hail, Macbeth, that shalt be king hereafter!(I.iii.50). However as stated by Bradley,No connection of these announcements with any actions of his was even hinted by [the withches](232). Some are still not convinced though of the witches less than supernatural role; nevertheless, Macbeth appears throughout the play to be completely aware 3 of his actions, as opposed to being contolled by some mystic force. The effect of the witches on the action of the play is best summarized by these words: ...while the influences of the Witches' prophecies on Macbeth is very great, it is quite clearly shown to be an influnce and nothing more.(Bradley 232) Most important to the theory that Macbeth is reponsible for his own actions would be a point that the infamous witches and Macbeth agree upon. Such an element exists in the form of Macbeth's ambiton. In the soliloquy Macbeth gives before he murders Duncan, he states, ...I have no spur/To prick the sides of intent, but only/Vaulting ambition,...(I.vii.25-27). Are these the words of a man who is merely being led down a self dustructive path of doom, with no will of his own? Or are they the words of a man who realizes not only the graveness of his actions, but, also the reasons behind them? The answer is clear, Macbeth is a totally cognizant principal and not a mindless puppet. Later the head witch, Hecate, declares,Hath been but for a wayward son,/Spiteful and wrathful, who, as others do,/Loves for his own ends, not for you. (III.v.11-13), which again highlights Macbeth's ambitious nature. The most significant part of the play is the part that is missing, and that is a connection betwe en Macbeth's ambition and some spell cast by the weird sisters which might be said to magically cause an increase in his desires. While purposely played in a mysterious setting, the location is not meant to cloud the true theme of the play with the supernatural. Macbeth simply succumbs to natural urges which take him to a fate of his own making. Everyone has character flaws that he must live with; Macbeth simply allowed those flaws to destroy him. 3 Bibliography Bradley, A.C. The Witch Scenes in Macbeth. England in Literature. Ed. John Pfordesher, Gladys V. Veidemanis, and Helen McDonnell. Illinois: Scott, Foresman, 1989. 232-233 Shekespeare, William. Macbeth. England in Literature. Ed. John Pfordesher,

Inclusional Best Practices, Supporting Inclusion

Inclusional Best Practices, Supporting Inclusion The inclusive classroom means that all students have the right to feel safe, supported and included at school and in the regular classroom as much as possible. There is ongoing debate about placing students completely in the regular classroom. Views from both parents and educators can create a great deal of anxiety and passion. However, most students today are placed in agreement with both parents and educators. Often, the placement will be the regular classroom as much as possible with some cases where alternatives are selected. The Individuals With Disabilities Education Act (IDEA), amended version 2004, does not actually list the word inclusion. The law actually requires that children with disabilities be educated in the least restrictive environment appropriate† to meet their â€Å"unique needs.† The least restrictive environment typically means placement in the regular education classroom which typically means Inclusion when ever possible. IDEA also recognizes that it is not always possible or beneficial for some students. Here are some best practices to ensure inclusion is successful: An Overview of the Inclusive ClassroomIn the inclusive classroom, it is important that the teacher fully understands the learning, social and physical needs of the students. A teacher has a special role to play when trying to maximize learning potential for students with special needs. It becomes the educators role to create a welcoming environment and provide students with ongoing opportunities to learn, share, and engage in all classroom activities. Determining what alternate assessment needs to occur is another area where the educator needs to make changes to specifically support the student in the regular classroom. Preparing Students for the Inclusive ClassroomThis checklist helps both parent and teacher prepare the student for the inclusional classroom setting. The child needs to know what to expect, equally important is to ensure that there are no surprises.The Inclusional Classroom ChecklistI am a big fan of checklists. This checklist provides educators with guidance about m aximizing success for students in an inclusional setting. There are 12 key items that will guide the establishment of a successful inclusional setting. Each item points to some form of action which will be key in maximizing sucess for the student with special needs. Youll find that the checklist includes strategies for academic, social and physical success. Using Peer Support in the Inclusive ClassroomPeer support is one of the most essential ingredients in the inclusive classroom setting. Peer support helps to build rapport and a sense of belonging and community among students. Students with special needs often become the targets for inappropriate behavioral conduct from other students, however, by education the whole class and having members of the class become peer supporters, the problem of teasing is often minimized. How To Reach and Teach all Students in the Inclusive ClassroomIt always helps to have great resources to help out. Without a doubt, this resource is my favorite! The pages of my book are dog-eared, marked up and highlighted. I have come across and read many books and articles about inclusion but this book is the practical one that my colleagues all agree on as needing at their fingertips. Some food for thought regarding some of the challenges of the full inclusional model include: How can you ensure that the student relationsips in your class are not superfical?How will you provide intense one to one instruction? Time for this is often greatly reduced.How will you ensure that equal rights are in place for all students?Sometimes youll be faced with research that suggests the inclusional classroom may not be as successful based on the specific needs of the student.Many parents want both inclusion and alternative settings. Sometimes the full inclusional model just wont support all the needs. Although inclusion is the preferred approach, it is recognized that for a number of students, it is not only challenging but sometimes controversial. If you are a special education teacher, there is no doubt that you have discovered some of the challenges of inclusion.

Management Questions Essay Example | Topics and Well Written Essays - 1250 words

Management Questions - Essay Example Concentration is a unit of summary measures that connects proportion with numbers. Regardless of the knowledge on customer's risks of individuals with high accuracy degree or knowledge on the relationship between customers' risks a reduced concentration will lead to an overall reduction on the organizations credit risk exposure and its range of receivables thus increasing the firm's diversification The management should be deeply concerned in overcoming initial pitfalls and in provision of the finances required in the export process. These he can do by closely monitoring the efforts towards international marketing. The management should seek export guidance from qualified personnel which will assist them in developing a good marketing strategy prior to the start of the export business. The developed strategy should incorporate the export objectives plus expected 'negatives'. The management should be extra cautious when selecting distributors from overseas. Best distributors are those who are very independent in their work. However, the international distributors should be given the same treatment as the domestic counterparts with much emphasis on orderly growth and profitable ventures. The management should never hold assumptions that given product marketing techniques will obviously succeed in all countries i.e. what works in Israel may fail in Korea. It is therefore important for the management to treat each market separately in order to succeed. Since each country has a different culture and therefore a different cultural preference the management should have the willingness to modify their products so as to meet the said differences. The management should take advantage of economies of scale. This can be made possible through the enlargement of the overall sales base so as to spread the exports fixed costs. Question five The management might be required to divert its key personnel from the domestic responsibilities so as they can help in developing the company's export procedures. The initial procedures and start-up decisions might end up consuming most of the company's precious time a thing that will slow its operations. The whole excise might turn out to be very expensive since the sales promotion material, brochures and catalogues will be required to be translated in the many foreign languages involved in the exporting business. Together with these the company might need to add its plant facilities so as to cope with the now expanding market. Export will definitely require additional funds because it is known to be a very expensive exercise which involves regular product modifications so as to meet the varying specifications of the foreign markets. The management will be required to allow credit terms so as to keep pace with the highly competitive global market, the local customs authority and the travel arrangements. Question six Where transportation means are not available the company will make low sales. Also when the transportation costs are too high the company will be constrained on the amount to

Aspects of Visual Images Essay Example | Topics and Well Written Essays - 500 words

Aspects of Visual Images - Essay Example As the discussion declares representational art is not only fascinating but also thrilling given the fact that it started back in history. Besides, representational artwork presents the biggest amount of artwork done over the years. Notably, representational art majorly deals with ideas, styles, reality and impression hence distinguishes actual subjects from reality. The ease with which people identify representational artworks makes them like the aspect. Some of the representational artwork determined from the provided pieces of artwork includes Les Demoiselles d’Avignon by Pablo Picasso, and the rocky Mountains by Albert Bierstadt.This study stresses that  abstract artwork concentrates more on geometry and shapes hence it is not easy to recognize objects depicted by the artwork. Artists who embrace abstract artwork argue that the aesthetic value of a painting is more attracting than representational characteristics. They support their arguments by stating that use of geome try for instance figures, color, shapes, and circles make a piece of work more attractive. Abstraction gained momentum in the 19th century when artists started to view artwork in a more intellectual manner.  Abstraction artists see artwork as a profession just like any other hence, the application of aesthetics enhances quality work. However, due to many similarities between abstract and non-objectivity many people usually fail to distinguish the two.

Techniques used by Martin Luther King to make his message powerful Essay

Techniques used by Martin Luther King to make his message powerful - Essay Example What is extra ordinary is his steely determination combined with clear vision and forceful expression that make his message so powerful. Martin Luther King had a good grasp of all facts and figures. The problem of segregation, its impact on a whole race of people whose only misfortune was the color of their skin, the impunity and arrogance of its perpetuators, the trauma and agony endured by its hapless victims most of whom comprised the aged, women and children, and the indifference of the people in general and the authorities in particular who were in a position to mitigate the problem but preferred to look the other way. The length of the letter, its tone, the unwavering documenting of instances that warranted his personal involvement, proves King's intentions of pursuing the case to its logical end. In his letter, Luther King expressed solidarity with his race, regretted the nonchalant way the problem was being allowed to continue, and does not show any sign of relenting on his opposition to the racial slur being daily played out in the country. He proved the validity of his presence in Birmingham as "consent" to an invitation, and his obligation to "live up to his promise" to engage in a non-violent direct-action program to oppose the "injustice being done here (Birmingham)." He also cited examples like Alabama where Negroes were being denied the right to vote. He contended, "Thus it is that I can urge men to obey the 1954 decision of the Supreme Court, for it is morally right; and I can urge them to disobey segregation ordinances, for they are morally wrong." He even goes on to express his disapp ointment with the "laxity" of the church in relation to the inhuman treatment being perpetuated on the blacks. Scriptural and Political Quotations Being a seasoned theologian, he effectively quoted scriptures in support of his argument. He quoted St. Augustine, and declared, "an unjust law is no law." He referred to "the refusal of Shadrach, Meshach and Abednego to obey the laws of Nebuchadnezzar, on the ground that a higher moral law was at stake." Assuming a political stance, he stated, "We should never forget that everything Adolf Hitler did in Germany was "legal" and everything the Hungarian freedom fighters did in Hungary was "illegal." It was "illegal" to aid and comfort a Jew in Hitler's Germany." Using scriptural and political precedents, he made a strong appeal to human conscience in defense of his stand. In the entire saga of the good versus evil, the good always have had to pay a price, even when it vanquished the evil. Socrates did not change his stand even though it cost his life. Many others embraced martyrdom. Eventually, history repeated itself with Martin Luther King too. But they are remembered with gratitude all over the world. Source: Martin Luther King's Letter from the Birmingham Jail, http://www.law.umkc.edu/faculty/projects/ftrials/conlaw/mlkjail.html

Why We Need Accounting Standards Accounting Essay

Why We Need Accounting Standards Accounting Essay This essay talks about Accounting Standards which is important in financial. And it is interesting topic which discusses identified accounting standards which is important to each company. And it is analysis different things which relate with Accounting Standards as: International Accounting Standards (IAS), Accounting Standards Board (ASB), why we need accounting standards? , different accounting standards, and finally advantages and disadvantages of accounting standards Accounting Standards are authoritative statements of how particular types of transaction and other events should be reflected in financial statements and accordingly compliance with accounting standards will normally be necessary for financial statements to give a true and fair view. [Aidan, (1971)] In fact, Inflation accounting was only one part of a bigger move towards accounting standards. Standards had been proposed a few years earlier to limit the extent for judgment in the preparation of accounts. International Accounting Standards (IAS) are lay down by the international Accounting Standards Board. Now these are compulsory for all European listed companies. The US market rejects IAS without reconciliation to US GAAP. UK non-listed companies still follow UK accounting standards. [Mellett, (1995)] Accounting Standards Board The connection among the International Accounting Standards Board (IASB) and the Financial Accounting Standards Board (FASB) is one that can be increased continuously. These have same task which able to improve continuously and make rules to preparation financial reports. Financial Accounting Standards Board (FASB) is considered one branch of the financial statements. This company based in Norwalk and Connecticut and its non-profit. In financial accounting, the (FASB) has responsibility for put principles of accounting for the private sector. Why do we need accounting standards? Accounting is used in every type of business and organization from big multinational organizations to local shop, from traders and companies. It can cover an unlimited range of activities as different for example: charities, doctors, lawyers, mines, betting shops, banks, cinemas, circuses, farms, airlines, estate agents and so on. People invest in organizations of all kinds and they would all like types have faith and trust in the figures reported in their financial statements. But this variety of kind of business, and of size, means that, while general principles can be laid down, detailed regulations that it would make sense to apply to one company would be unsuitable for another company. For example; impossible to provide 100% assurance of the validity of the financial statements of every conceivable organization through the creation of a single set of rules and procedures. Accounting is very important to help the reader to arrive conclusion, and there are important set guidelines to take any thing relate to the accounting. These guidelines are called accounting policies. The intricacies of accounting policies allowed companies to change accounting principles for their benefit. This made it impossible to make comparisons. For example; Accounting Standards in India are issued by the Institute of Chartered Accountant of India (ICAI). At present there are 30 Accounting Standards issued by ICAI. Different Accounting Standards Different accounting standers are a drag on improvement in much the same way as different languages are an inconvenience. Unlike creating a world language, crating one set of standards is achievable. Apart from the possible saving for companies with different international structure, complying with an internationally understood accounting paradigm opens up a wider investment audience. [Betsy Willis and Becky Jones, 1998] Conceptual Framework The development of a coherent and consistent set of accounting principles which underpin the preparation and presentation of financial statements. First- and fundamental importance- all involved in global financial reporting must have a common mission or objective. At the heart of that mission is a conceptual framework which must focus on the investor, provide decision-useful information, and assure that capital is allocated in a manner that achieves the lowest cost in our world markets. A conceptual framework is an attempt to create a set of fundamental accounting principles which will help standard-setting. A major achievement of the search for a conceptual framework has been the emergence of the decision-making model. The essence of this is that the objective of financial statements is to provide financial information useful to a wide range of users for making economic decision. A second objective is to provide financial information for assessing the stewardship of managers. In order to be useful, this information must be relevant, reliable, comparable and understandable. Although there is general agreement on the essentials of a decision- making model, there is little consensus on which measurement model should underpin the decision-making process. Conceptual Framework [http://sqarra.wordpress.com/concept/] Advantages of Accounting Standards: Accounting standards is keeping track of transaction It be used to predict cash flow and maintain a budget and for revenue expected It has facilities for offer uniform reports to financial statement It is useful to investors and to foreign groups to evaluate the development of another investment in different companies in different countries Standards helps accountant to contact with their customers through the offer set of laws of authority to which the accountants can appeal It is use to regulate the different accounting policies and practices with a view to eliminate to the scope possible the non-comparability of financial statements Disadvantages of Accounting Standards: An unfavorable condition or circumstance. Something that places one in an unfavorable condition or circumstance. Damage or loss, especially to reputation or finances; detriment. Conclusion Accounting standards is important for any company in the world. It is help companies to know how much is loss or gain monthly and yearly. So its must be careful when do its account to be all thing correct. It is necessary to keeps a budget and revenue for the company. Also it is important in accounting standards show framework of any project the company will does such as know the objective of financial statement, Underlying assumptionsà ¢Ã¢â€š ¬Ã‚ ¦etc. Also it considers an attempt to create group of accounting principles which help to put standards.

Essay --

Essay #3 Through chapters seventeen to twenty one, in Charlotte Bronte’s Jane Eyre, a few new aristocrats are introduced as Mr. Rochester’s guests. Among these guests there is a significant character called Blanche Ingram. Jane is soon to find out about the relationship between Mr. Rochester and Miss Ingram, they are engaged. During the week that Mr. Rochester was away, Jane came to a realization of her feelings towards Mr. Rochester. However she kept telling herself that she had no business with Mr. Rochester except a strict business relationship as his governess. And that the only thing he should be giving her is the money she earns and that is it. However after a few days Mr. Rochester comes back with a group of aristocrats. Although he has guests he intends to impress, he still calls down Jane every evening. Because she is not in their ranks she is mainly ignored, but because Mr. Rochester calls her down, she is forced to sit in the window seat and simply watch them. In these gatherings, Miss Blanche and her mother treat Jane cruelly. They insulted her not directly but by her position. They talked badly about how much they dislike governesses and tutors and about how difficult they would make their lives. However Jane could really see inside Miss Ingram. She spent those days observing mainly the relationship held by Mr. Rochester and Miss Ingram and came up with the conclusion that â€Å"Miss Ingram was a mark beneath jealousy: she was too inferior to excite feeling. Pardon the seeming paradox; I mean what I say. She was very showy, but she was not genuine; she had a fine person, many brilliant attainments, but her mind was poor, her heart barren by nature; nothing bloomed spontaneously on that soil; no unforced natural fruit del... ... still, without weapons a silent conquest might have been won.†(chap. 18, pg 196) Jane was confident of her charm that she had over Mr. Rochester, and although she didn’t interfere, there wasn’t any trace of jealousy, except possibly some hurt, because Mr. Rochester would choose to marry someone who he doesn’t love but is in the same social class, rather than someone who he does love, and loves him back but isn’t in the same status as him. Overall although everything was happening so fast, soon we find out that Miss Ingram was only interested in Mr. Rochester’s wealth, and probably thought that since he was older, and not that attractive he would be easy to get a hold of, since she knows that she is beautiful, and sort of a snob. Even so we also find out that Mr. Rochester lead on Blanche Ingram, making her think he wanted to marry her, simply to get Jane Jealous.

Revenue-Recognition Problems in the Communications Equipment Industry Essay

1) In late 2000, Lucent announced that revenues would be adjusted downwards by $679m as a result of revenue recognition problems. Yet the firm’s market capitalization plummeted by $24.7bn. Why do you think the market reacted so negatively to Lucent’s announcements of the problems? The large drop in market capitalization is probably due to several factors. Historically, Lucent had successfully met analysts’ projections for 15 consecutive quarters before announcing, in January 2000, a major shortfall in profits relative to previous expectations. In June, the quarterly balance sheet reported an operating loss of $301m (for the first time since 1998) while warning of weaker profits in Q4. In addition, the revenue recognition issues announced by the new CEO appointed in October were surely perceived as an indication that Lucent’s management was managing revenues and therefore a possible cause of a future fall in revenues. This led investors to modify their earnings expectations in light of the revenue-recognition problems faced by the firm. Since a company’s share price reflects forecasts of future cash flows, and Lucent’s Q3 and Q4 revenues were substantially written-down, investors would rationally expect future earnings to be affected as well. In an efficient market environment, the $24.7bn in lost market capitalization would equal the discounted value of these expected cash flows. However, it is also likely that the repeated missed expectations caused an overreaction by investors, as the company was forced to revise its revenues downward two times over the span of two quarters. This probably raised fears in the market of more widespread problems with the firm’s accounting practices. It should also be kept in mind that the Internet bubble had just burst and a technology related company announcing an operating loss and lower revenues could easily cause a panic selloff among investors, as typically happens when a speculative bubble bursts. 2) What are the specific revenue recognition problems faced by Lucent? On December 22, 2000, Lucent announced a $679m downward adjustment in revenues  of their fourth-quarter financial statement from September 2000. There were four different reasons for the adjustment. First of all, Lucent stated $125m of recorded sales that did not meet the company’s revenuerecognition rules. These revenues were included in the financial statement due to â€Å"misleading documentation and incomplete communications between a sales team and the financial organization†. Additionally, Lucent sold $452m worth of equipment to system integrators and distributors and recorded them as revenues. In fact, the products were not passed on to the customers, because of their weakened financial condition, and Lucent had already verbally agreed to take back the equipment. Therefore, the sales could not be accounted as revenues. Thirdly, sales teams had verbally offered credits to customers worth $74m and booked them as revenue in order to boost the fourth-quarter numbers. As the credits were meant for use at a later date without an actual sale of equipment taking place, these could not be accounted as revenues in the fourth-quarter. Finally, sold equipment worth $28m had not been completely shipped, leaving the service incomplete. Since this violated the first revenue recognition criteria â€Å"The firm has performed all the services or conveyed the asset to the buyer†, recognition of these revenues is not in line with regulation. 3) What financial statement adjustments will Lucent have to make to correct the revenue recognition problems announced in late 2000? In our treatment of the accounting figures we found it necessary to make assumptions relating to tax rates and COGS, as the information is not given directly. In deciding which tax rate to use for the adjustments we have two obvious alternatives; either assume a corporate tax rate of 35%, or calculate the average tax rate based on the presented financial statement. However, due to certain revenues and expenses being non-taxable we have opted to discard the average tax rate as a suitable estimate, and assumed a corporate tax rate of 35%. In relation to the Cost of Goods Sold, Lucent faces the problem that some of  their goods are tangible (communications equipment) while some are intangible (software licenses, services etc.). We are aware of the fact that Lucent’s intangible assets are subject to different costs as its tangible assets, and therefore have to be restated differently. However, we do not know the costs of neither intangible nor tangible assets due to a lack of information and thus assume a representative cost mix that is proportional to total revenues. Hence, we use the average COGS (69% of revenues in Q4, 2000) when we calculate the restatements. In the balance sheet, we treat the physical goods as â€Å"inventory†, and intangible goods as â€Å"other current assets†. When readjusting the income statement and balance sheets we need to reduce the revenues by a total of $679mn, with a corresponding reduction in accounts receivable. The cost of goods sold is reduced by $470mn, as per our assumption above relating to the average cost of goods sold. On the balance sheet this is reflected in the increase of inventories for tangible sales, and other current assets for intangible sales. This leads to a reduction of pretax income of $209mn, and subsequently a reduction in income taxes of $73mn. In the balance sheet this is represented by a reduction in the deferred tax liability (current liabilities in Lucent’s balance sheet), and finally a reduction in stockholders retained equity by $136mn. 4) How would you judge whether a firm is likely to face revenue recognition problems? Revenue-recognition problems in Lucent’s case emerge from mismanagement of the financial statements by all parties involved in compiling them. For instance, the initial $125 million adjustment was due to miscommunication between the sales team and the financial organization. The lack of a proper internal reporting organization or of efficient external auditors therefore is a sign of increased risk of revenue misrepresentation. It is also important to mention that the events described in the case occurred before the Sarbanes-Oxley Act was enacted. This means that, at the time, financial statements did not require a seal of approval from top management in order to be published. The fact that these reports were approved and published suggests awareness and involvement of the board of administrators in the revenue-recognition problems. Making CEOs accountable  for the financial statements was an important step toward prevention of unwanted accounting practices. From a broader perspective, companies are constantly subject to the need of reaching – and beating – the market’s profitability expectations. Missing these targets may result in a steep share price fall, especially considering the â€Å"herd mentality† that is prevalent during market bubbles. Investors will typically overreact at the first sign of negative news from a company, triggering sharp sell offs in stock, as was the case with Lucent, during the height of the dotcom bubble. Further revenue misrepresentation drivers we can deduce from Lucent’s case are: firstly, firms providing financing solutions to customers may fall into the temptation of using these tools in order to boost their quarterly revenues by granting credits to clients. In fact, computing Lucent’s Account Receivables / Turnover ratio, it is observable that average collection days increase substantially from 1998 (85 days) to 2000 (119 days). This means that Lucent was selling products extending financing rather than collecting cash. Secondly, when companies rely on a distribution network rather than on direct sale it is easier for them to engineer revenue-boosting activities (e.g. provide distributors with more than what can be sold and take back the equipment later on). Thirdly, relying on big clients accounting for a large percentage of revenues increases may enhance corporate relationships, thus facilitating non-transparent verbal agreements or offbalance-sheet operations (e.g. financing, discounts). In addition, any changes in accounting practices and assumptions accounted for in the income statement should be investigated closer as a possible case of accounting fraud, as in the case of Lucent. In the 1st quarter of fiscal 1999 $1.3bn is booked as a â€Å"cumulative effect of accounting change†. This is enough to say that a revenue recognition problem exists, but certainly warrants further investigation. Finally, incentives of a more general nature to accounting malpractice include regular evaluation of company credit quality by rating agencies, and distorted compensation incentives for management. The former occur at regular intervals, providing incentives for management to â€Å"polish† a firm’s balance sheet prior to evaluations by the agencies, while the latter usually  involves stock options. Since employees are only allowed to sell their options at certain dates, they have an incentive to push the company’s share price up through accounting manipulation, prior to executing their options. 5) Assess whether any of Lucent’s competitors are likely to face revenue recognition problems in the coming quarters. Cisco Systems’ multichannel approach to sales and marketing includes a direct sales force to distributors, value-added resellers and system integrators. This could allow them to boost their revenues by selling excessive amounts to distributors close to the end of a quarter and taking the equipment back afterwards. On the other hand, Cisco does not rely on a single client, but has a diversified client base. In addition, the financing that Cisco provides is clearly reported on the balance sheet as noncurrent long-term lease receivables, which clearly differs to Lucent’s approach concerning verbal agreements about credits to clients. Unlike Cisco, Juniper Networks mainly relies on one large customer, WorldCom, who generated 18% of their revenues in 2000. Thus, they were highly dependent on that client and had most likely build up a close relationship with them, both concerning equipment sales and credit granting. This increases the risk of false revenue recognition due to either channel stuffing or the sale of equipment (meant to be taken back if not sold) close to the end of the quarter. Nortel is mainly a service provider, in fact 82% of its revenues are made up by services. This could be a red flag for revenue-recognition issues as services may have no clear delivery date and thus allow revenue management. In addition, Nortel granted credit to its customers of $5.6bn, of which only $1.5bn had been used. This could mean that Nortel is trying to attract customers by aggressively offering financing. On the other hand, Nortel does not depend on any single client. We did not find any significant pattern in insiders’ dispositions of their stock options to indicate fraudulent activity, neither for Lucent or any of their competitors. We also closely examined the two key ratios â€Å"Account Receivables Turnover† and â€Å"Cash Flow Return† for Lucent and its competitors (Juniper Networks has been excluded due to data absence). As can be seen in  the following graph all cash flow returns recently started to decline, which could raise concerns with regards to their revenue recognition policy. In Cisco’s and Nortel’s case one can see that this change is due to a parallel decline in cash flow from operations as well as an increase in sales. However, this movement by itself is not a red flag and could be due to other factors, which calls for a more detailed investigation. We can see that the suspicious decrease in cash flow return is mainly due to a substantial increase in sales and can also be seen in a substantial increase in accounts receivables. Hence, we looked at â€Å"accounts receivable turnover† or more precisely â€Å"days sales outstanding† and found that the average level over the course of the previous three years stays approximately the same while showing a negative trend for Cisco and even constantly decreased slightly for Nortel. This is a very good sign and means that these two still manage to collect their receivables in a timely manner although sales increase rapidly. Cash Flow Returns should therefore stabilize again in the ne ar future. Lucent’s Account receivables turnover on the other hand, as already elaborated in the previous question, steeply increases. This may indicate Lucent was selling products by extending financing to customers rather than collecting cash since we cannot apply the same argumentation as for Cisco and Nortel in Lucent’s case.

Effect of Social Media on Nigerian Undergraduate Essay

Rapid growth of popular online communication mediums has introduced new ways for the students to communicate. The vast array of social communication changes introduced by the relatively young prologue of social network site mandate the essences of this study. This study accessed the influenced social media (facebook in particular) on Nigeria youth in the higher institution. Specifically it attempts to collect facts on the positive and negative influence of facebook on Nigeria youth. Background of the Study  New type of communication influence by rapidly changing internet-based-technologies have spurred research on mass communications theory(Ruggerio,2000). during the period of 1988 to 1998 the internet grow nearly 100 percent every year as of January of 1998,it was estimated that 102 million people were using the internet globally(Bastian,1998). in 2007, the pew internet & American life project forecasted that between 165 and 210 million users were surfing the internet in the united states alone (fallows,2007). Between November of 2006 and December of2009,the pew Internet & American life project found that teenagers and young adults were consistently to highest users of the internet. social network sites, in particular, have provide a prominent medium for relationship formation (valkenburg, Peter & sebouten,2006). As the internet quickly grow many key online technologies began to take shape. In 2008, social networking site were among the fastest rising most visited websites. CBC News reported that the popular social networking website Facebook jumped from the 60th most visited website to the 7th most visited website in 2008. One social network site in particular has become one of the most visited internet websites in the world. Initially started in February of 2004 by Mark Zuckerberg, the social network site Facebook. com has become largely popular. Its mission has been to â€Å"give people the power to share and make the world more open and connected† (Facebook. com, 2009). Millions of users are empowered to communicate with friends, share information such as photographs and videos, and learn more about the individuals they meet on Facebook everyday (Facebook. com,2009) At the time of data collection for this study Facebook. om had over 900 million active users, approximately half of Facebook’s active users log into Facebook on a given day. In addition, users have historically spent 500 billion minute per month on Facebook (Facebook. com, 2010). As of spring of 2010, Facebook had become the most popular social network site in the world. As online social networking grows in popularity the number of users placing personal information online does as well. Studies as shown that undergraduates put high levels of personal information online/ including inappropriate and appropriate information,which can be easily accessed by anyone.  This study focused on the influences of social networking on undergraduate that are using Facebook. This literature review discusses the previous research and findings on the influence of Social Media (Facebook) on undergraduate, youth and children. According to data gathered from several sources by Online Education . net. Social media may have positive impact on students’ sense of themselves in the community. social media-using students were twice as likely as other students feel well-liked by their peers and to participate in extracirricular activities. And more of Facebook-using students (as compared to students who didn’t use Facebook) said they felt connected to their school and the world. However, negative effects abound student who use Faceebok and hit the books simultaneously found their multitasking led to a lower grades than those of their more focused peers. Not only do grade suffer, but students might actually end up feeling depress. As Facebook’s dominance continues to grow, we are starting to realize the impact it is having in society, particularly on youth. DR. Larry Rosen, a professor of psychology at California State University, Dominguez Hills, researches on how technology impacts youth. Rosen presented his study at the 119th American Psychological Association Convention in Washington DC. His findings are based on survey responses from computer-based surveys distributed to 1,000 urban adolescents and his own 15-minute observation of 300 teenagers that were studying. Rosen said in a presentation title† Poke Me: How Social Network can both Help and Harm Our Kids. He said his research found both negative and positive influences linked to social networking. Rosen’s top three potential negative effects of Facebook; 1. Teenager who use Facebook more often show narcissistic tendencies while young adults who have a strong Facebook presence show more sign of other psychological disorders, including antisocial behaviours, mania, and aggressive tendencies. 2. Daily over use media and technology has a negative effect on the health of all children, preteens, an teenagers by making them more susceptible to future health problems’ 3.  Facebook can be distracting and can negatively impact learning. Studies found that middle school, high school, and college students who checked Facebook at least once during a 15-minute study period achieved lower grades. Rosen’s top three potential positive effects of Facebook; 1. Young adult who spend more time on Facebook are better at showing â€Å"virtual empathy† to their friends 2. Online social networking can help introverted adolescents learn how to socialized behind the safely of various screens, ranging from two-inch smart phone to 17-inch laptop.   3.  Social networking can provide tools for teaching in compelling ways that engage young students. Jasmine, P. (2011) rightly said; today youth is addicted to social networking site like orkut, Facenook, e. t. c. But nowadays especially Facebook is most popular amongst youth. Due to this over indulgence, their studies suffer a lot. Even it not only hinder their studies but also their physical, social, mental and ethic growth. Children have become couch potato. Parents are under stress to see their children spending more and more time on this social network sites. ot only children became a prey of these but every age group fascinated of this sites. this sites are meant for connecting people, to make them socialize, communicate with each other, share videos, photos, their past memories etc. but people especially youth used whole day wasting their time on this sites. they are addicted to this sites. Mose Jator(2011)also has this to say; social networking is good to some extent that people share views and ideas as well as keep in touch with friends and love ones. ooking at it on the other hand, you will discover that people today tend to use this avenue for their selfish interests which in most cases offend public decency. Some use fake identity. Looking at it on the other hand, you will discover that people today tend to use this avenue for their selfish interests which in most cases offend public decency. Some use fake identities with the sole aim of cheating hence the prevalence of cybercrime. Many youth today found themselves in one secret society and either consciously or unconsciously through social networking. Walther (1995) postulates that computer-mediated communication(e. g. social network)offers additional opportunity for students with limited amounts of time for socialization to develop their personal relationship than their face-to-face peers(as cited in Mazar, Murphy & Simonds,2007). Methodology The intent of this study is to examine the influence of facebook on undergraduates. it seek to determine the positive and negative impact of facebook have on undergraduates attitude, grade and social life. An interview with 15 respondent from the major higher institutions in kwara state. Interview guide was used in collecting in-depth or rich data from the respondent. the purpose of this section is to describe the methodology used in this qualitative study. Findings Social media has become an integral part of our lives and no group feels it impact more than students. Facebook started on college campuses and it continue to thrive there the most. there’s no doubt that social media has had a huge impact on the lives of students, but what’s less clear is whether this impact has been good or bad. As a result of the interview guide administered to undergraduate of higher institution of Kwara state. Akinkunmi Jayeola, a business study student of Kwara state polytechnic posited that facebook are good platform for sharing what’s in your mind, a good medium of communication, easiest and cheapest means of communication. it’s a good way to stay connected with your friends in this fast going trend. You get a good knowledge about present going things. He later go further by pointing out the negative side of it by stressing that, if you give it so importance it will make you as slave. Another opinion from Afolayan Kabir another student from same institution also elaborate what Akinkunmi has said by stressing that facebook is good to use if we use it to some limit. it help us in improving our communication, use for creating awareness and negative aspect of it is that students waste too much time on this site. Baderu Ayotunde also have something to say; he rightly stress that it is good for student to use facebook if it is used in a right way because it a means for individual to explore the world without physically taking risks. nother student expositing on Baderu’s point of view that facebook is a good things for youth of Nigeria to think beyond friendship to close or old friends and new friends around the globe, one can share thought to each other and exchange the knowledge. he further enriches his point by sitting instant like; Today if breaking news happens before the news channels flashes, facebook flashes up the detail which were uploaded or shared by t he nearby person using facebook. he took his stand that to him that facebook is the way to develop the people of Nigeria and aware them. Najeeb Blogun student of university of Ilorin held a contrary opinion by stating that facebook have a negative impact on youth by spoiling their life and killing their most valuable time in chatting rather than spending time more on their studies. He go further by also positing that youth are cheatting one another by their false name on facebook, like a boy coming into facebook and introducing himself as a girl to divert attention towards himself and exploiting the people’s mind, it may also increase terrorism. In exploring the underlying structures of influence of facebook on Nigeria youth, the fact deduce is that facebook site has became the means of communication where individual were connected with friends and relatives with this sites as they don’t have enough time to spend with their friends in their busy schedule they can stay connected with them by sharing their feelings, thoughts, pictures etc. It’s the easiest and cheapest means of communication as now that internet is easily accessible to everybody. As anything that exceeds its limit becomes addiction therefore this can affect anyone that got addicted to facebook. The information uploaded can be misused by the people so it increases the question of privacy. so adaptation of things in limited ways is important.

buy custom Linear B and Related Scripts essay

buy custom Linear B and Related Scripts essay Artifacts basically refer to objects that are made and shaped by man, particularly those that have a relation with archeology. They are mostly found in the form of weapons, tools, and ornaments which bear historical interest. Linear A and Linear B are some of the old artifacts writing discovered in Greek and Crete. Linear B is an ancient script commonly used in the ancient Mycenean culture, this ancient writing were inscribed on a clay tablets and can be traced back to the years of 1350 BC also known as the Neopalatial Period or the Bronze age. This paper attempts to analyze Linear Bs relation with other artifacts like Rosseta stone, its comparison with Linear A and then gives some details regarding Sir Walker Evans, Ventris and Chadwell who were some of the major founders of this ancient writings. This ancient writing was first deciphered by Michael Ventris, an amateur philologist, jointly with John Chadwick another Philologist among other archeology scholars. Though Linear B was discovered on the Greece mainland, the writing system was designed for a language other than Greek. There are several constant clusters that miss from Linear B, These constants are such as the distinction of g and k, r and l, as well as p and b which are present in Greek. These raises issues of the possibility of the Mycenaean writer picking a Linear B script that existed already. A good example of Linear B artifact is the Rosetta stone. It was discovered in Egypt near the town of Rosetta in 1799 by Captain Pierre-Francois Bouchard. He noticed that the stone had some linguistic clue when he found it while working on Napoleons fortresses for his invading army. This stone is basically a carved slab of black basalt that contains some writing that is organized in three alphabets. It was only but a portion of a larger stone since its three texts are incomplete. Among the 32 lines craved on it, 14 were damaged leaving only the last 14 lines to be seen clearly. An analysis of the discovered portion suggests that the Rosetta stone is approximately 59 inches in height. This stone is thus an original steel, that is a stone or a wooden slab that is generally wide and height in nature. The priests who gathered at the Memphis were responsible for the issuing of the stone during the period of the dynasty of Ptolemaic. Its carvings date back up to 196 BC, when Ptolemy V was the Pharaoh at that time. This stele is a clear indication that the resident priesthood were issued with a tax exemption. The actual origin of this stele is unknown although there are possibilities that its origin is the royal town of Sais. The Rosetta stone is thought to have been re-used in the construction as quarries. The Mycenean culture is well known to have used Linear B which was in form of a script, used for the first time around 1350BC and basically inscribed on clay tablets in Knossos, the Mycenaean site. Michael Ventris, the philologist deciphered Linear B with the assistance of John Chadwick a fellow professional philologist and Alice Kober who was a scholar and described it as a form used in ancient Greek. It was Arthur Evans in 1900 who found the two ancient scripts Linear A and Linear B on some clay tablets. Comparing Linear A and Linear B, Linear A was a bit order than Linear B, dating back to the years 1550-1700 BC, whereas Linear B was around 1200-1500 BC. Even tough Linear B was deciphered by John Chadwick and Michael Ventris back in the year 1950s. So far, scholars attempts to decode Linear B have been blocked totally. Many scholars believe that Linear B was adapted from an earlier script probably Linear A. Attempts to decipherer Linear A have began though not entirely on the premise that ancient writing Linear A was used in writing of an old archaic Greek. Unlike Linear B, Linear A has not been linked with any language family. Linear A is largely unknown and this has in turn forced scholars to develop a functional comparison of Linear A and Linear B. With over 90 symbols, Linear A has a handful of logograms similar with Linear B. Linear B and Linear A share a lot of large number signs, almost 80%, thats why most interpretation of Linear A have been done using values from Linear B somehow to a reasonable success. From research done on the two ancient language, it has been observed that Linear A could probably did not represent any Greek language unlike Linear B. Linear A language is not similar to any world known language. Among the major similarity between Linear A and Linear B is based on the fact that both inscriptions give an accounting list of commodities. Using Linear B one can far best understand Linear A. Here is a good example of an accounting list of goods from Hagia Triada. Looking at the above image, the text begins with some form of an introductory sign sequence, (in Linear B, the text is readable as ka-u-de-ta), the introductory sequence is then followed by a logogram for the commodity wine , from there the sequence is followed by a group of signs and then numbers. The logogram illustrates the table records. Every group is likely to illustrate the name of an individual and then the quantity of wine allocated to the person, regardless of whether receiving or giving. The main significant difference between Linear B and Linear A is the fact that Linear A was mostly used for personal objects regarding religious dedications in the Greek votive inscriptions. Below is a stone ladle found Troullos and offers one the best examples of Linear A. To read this text one would need to apply Linear B. The sequence used is highly interesting since it appears in other votive inscriptions of other different variants. Apparently Liner B kept its secrets for a very long time from those working on its solution. Its decipherment never aligned with the publication of Sir Arthur Evans on Linear B. These tablets were discovered by Blegen in Pylos. The tablets were attributed to the final stage of Mycenaean Age, which related to the Heroic Age of Troy although it ended abruptly. Despite the discovery of Linear B tablets in Greeces mainland, the language that they were written in was never thought to be Greek. The main reason behind this doubt is due to the fact the Ionian age was separated by five hundred years from the Mycenaean Age. Another underlying fact behind this reasoning is that it was not until the eight century that the Greek writing first appeared. Consequently, the philologists efforts to read the tablets turned out unfruitful, and all the hints that were associated to the results were apparently negative. The eight century marked the end of the Mycenaean culture and later the rise of the Ionic times although no centuries inntervened. This thus shows that there is a close link between the Mycenaean heritage and the Ionic culture. With this regard, Linear B script proves not to Greek. The earliest form of Greek was the Mycenaean Greek and used the syllabic script of Linear B for writing. Linear B came earlier than the Greek alphabet by several centuries and consequently ceased to exist with the fall of Mycenaean civilization. The major areas where Liner B inscribed clay tablets were found are Thebes, Cydonia, Knossos, Pylos as well as Mycenae. It is rather unfortunate that the Greek Dark Ages succeeds this period and apparently does not give any evidence related to writing. Linear B was never used unless it was an administrative context. Basically only a small number of unlike hands were perceived among the thousand clay tablets. Among these, Pylos was found to have 45, and Knossos 66. This brought up the thought that only the professional scribes who apparently served in the central palaces were given the privilege of using the script, and unfortunately the script disappeared when the palaces were destroyed. There are approximately 200 signs associated with Linear B and are divided into syllabic signs which contain phonetic values as well ideograms which consists of semantic values. These signs have been represented and the standardization of their naming has been made possible through the international colloquia, the very first being in Paris in 1956. The Wingspread Convention proposed by Emmett L. Bennett,Jr. was adopted by a new organization and affiliated in 1970 by the fifth colloquia. There are also a large number of ideograms used by Linear B and express both the type of object concerned as well as a unit of measure. These ideograms appear at the end of a line just before a number for the sole purpose of determining the given number applies to what object. Unfortunately there are many values which remain unknown in the system. Clothes and containers for instance are grouped into different categories represented by distinct ideograms with animals being categorized with respect to their sex. Ventris and Bennett were the first individuals to devise the numerical references for the ideograms. They divided these numerical references into functional groups that corresponded to Bennetts index breakdown. The numerical references for the ideograms were originally devised by Ventris and Bennett, divided into functional groups corresponding to the breakdown of Bennett's index. These groups are numbered beginning 100, 110, 120 etc., with some provision of spare numbers for future additions; the official CIPEM numberings used today are based on Ventris and Bennett's. In conclusion, the decipherment of Linear B has been very essential in the study of artifacts particularly the interpretation of Linear A. It is clear that the language used in Linear B is in no way related to the Greek language. Apparently Linear B misses some major constants and are present in Greek thus eliminating any doubt of its relation to Greek language. There is a clear distinction between Linear A and Linear B based on the fact that unlike Linear B, Linear A was used to for personal objects regarding religious dedications in the Greek votive inscriptions. On the other hand, Linear A has not been linked with any language family unlike Linear B. Buy custom Linear B and Related Scripts essay