Project 2 plan Essay Example | Topics and Well Written Essays - 250 words

Project 2 plan - Essay Example The second form is filled in by the investigating officer and comprises of stating the corrective action taken and the medical treatment administered. Conducting the investigation follows five phases; preparing for the investigation where the report of the accident is submitted, gathering evidence and information which can be executed by using digital photographs to extract evidence like camera matching, photogrammetry and rectification. It can also be done by interviewing witnesses for example by using the indirect conversational approach where the witness talks freely about the incident or through questioning the witness based upon his responses. The third phase is analyzing the data which attempts to understand the accident based on the available data collected. Various techniques are used like fault tree, failure modes and effects analysis, cause-consequence analysis and simulation. The fourth phase is discussion of the analysis and conclusion which involves documentation of the accident based on the understanding from the available data. The last phase is recommendations whereby specific advice is given on how to evade reoccu rrence of the accident based upon the investigation

Uncle Toms Cabin Essay Example for Free

Uncle Toms Cabin Essay For a democratic society with its democratic form of government system it is but an obvious choice to opt for a society that is predominantly color blind. The basis norm of a democratic society is to provide its mass with a structural form that offers equality in terms of justice and social characteristic. It is an unwanted phenomenon but it is also extremely true at the same time that racism is a curse that exists among us whether we like it or not. It could be summarized that racism is the result of having negative judgments, beliefs, and feelings towards certain identifiable groups. Harriet Beecher Stowe’s Uncle Tom’s Cabin is such a text that reveals the moral and physical injury caused due to this racism. However, it should also be noted that the aspect of this text is multifold and the author juxtaposed various elements into the reading that cannot be ignored. It can well be stated that the book is based on three major matrixes. The first one is the evil of slavery where the black community is a harmless and helpless being in the hands of their master race subjected to occasional pity at times and at the most, the second one is the faith in god or Christianity and the third one is the extremely stereotyped representation of the black community. But the problem is that every aspect is viewed from the parameters of the White man and the Black man is only the receiver, both in beating and mercy. The very first page of the text denotes the black community as a class who are only to be empathized and pitied, if not anything else. This becomes very evident during the conversation between Shelby and Haley. â€Å"Tom is †¦ steady, honest, capable, manages my whole farm like a clock†. To this remark from Shelby the statement that Haley makes is outrageous. He says, â€Å"You mean honest, as niggers go†. (Stowe, 1976) This dialogue is a clear indication of the position that the black community hold in their masters’ mind. There are only two alternatives of evaluating a black man. One is to show him pity and the other is to evaluate him as a trade commodity. The humanist feeling is completely missing in the dialogue between these two, one of whom, Shelby, is portrayed as a good and gentle man. Even to Shelby the existence of Tom is a little more than walking and talking machinery so very evident in the colonial era. This hard pill of ‘colonialism with brutality’ needed some spooning with sweetness to become a favorable aromatic digestible element for the general people of the imperial states. As a result this phrase ‘white man’s burden’ came into existence as a remedy to the enlightens of the industrial revolution and people were ready to buy this theory as this theory easily softened the guilt feeling of the educated class and apparently justified the brutal acts and decisions taken to control and cover the colonial agitations. Stowe’s Uncle Tom’s Cabin follows the same principal but in a more compassionate manner but ignoring the essence of the rights of a human completely. The aspect of Christianity appears time and again as a soothing instrument in this book. It is as if to state that in a time of cruelty and helplessness the only possible cure is religion. In this case, this particular religion is White man’s religion that the white man preaches to the black man as a comforting medium. Right from the beginning we find that there is a clandestine flow of Christianity with George Shelby defining the greatness of his religion by mentioning that â€Å"What a thing it is to be a Christian† (Stowe, 1976) Tom is completely impressed by Christianity and we find that he in turn sermonizing St. Clare and telling â€Å"look away to Jesus†. (Stowe, 1976) Even Little Eva is described in the text as â€Å"ideal Christian†. (Stowe, 1976) It is true that there is noting wrong with Christianity but the problem is that it is not the only religion in the world and the writer almost seizes to believe that Tom or any other Black man can have a faith or religion from his birth origin. It should be remembered that no religion in the world is greater than the other and in this context even African totem worshippers have the right to faith and it is no less important to them than an urban cultured white Christian. Stowe completely ignores this fact and the reason behind that is the text is written by a white person and the aspect of showing mercy is the predominant essence. It can well be stated that the author, in pursue of raising voice against racism, actually ignited more racism in the text by stereotyping the black community. Carefree characters like Sam are shown and represented as â€Å"happy darky† in the novel while young women like Emmeline, Cassy and Eliza are represented as sex objects. The elderly black women like Mammy is portrayed as loving and affectionate Topsy is typed as a black child and appears to be the representative of all black children. Even in Tom’s character we see the die hard urge to please the master or the white man and developed as the most wise and prototype character of the book. The author makes it a point to establish the statement that Tom is an ideal black personality and is the noble hero of the story. It is as if the black community has no backbone at all and they lack a huge identity crisis much like Topsy, who states about the basic existence as â€Å"I spect I growed. Dont think nobody never made me†. (Stowe, 1976) This is a very strange condition as the author intends to write against the evils of slavery and turns the novel into a perpetual justification of slavery where the readers are deem to believe that a black man is only capable of becoming a slave of a white master. In conclusion it should be stated that all the basic matrixes are aligned in the same context of a white writer who recognizes the need of showing mercy to the black community but simply forgets the fact that it is not a matter of mercy that should be accountable but right that is fundamental. In this context, Stowe, though very compassionate and sympathetic, ultimately remains at the position of the master race and thus tells us the melodrama of Tom’s suffering and the bliss of Christianity while molding the entire black community into a single stereotyped population. References: Stowe, Harriet Beecher; (1976); Uncle Toms Cabin; or, Life among the Lowly; Dunedin: Allied Publications

USSC Audit Income

USSC Audit Income Case 1.11 United States Surgical Corporation Q3. Prepare common-sized financial statements for USSC for the period 1979-1981. Also compute key liquidity, solvency, activity, and profitability ratios for 1980 and 1981. Given these data, identify what you believe were the high-risk financial statement items for the 1981 USSC audit. U.S. Surgical Corporation Common Size Income Statement 1979-1981 (000s omitted) 1981 % Sales 1980 %Sales 1979 %Sales Net Sales 111,800 100 86,214 100 60,876 100 Costs and Expenses COGS 47,983 43 32,300 37.5 25,659 42.1 Selling, General And Admin. 45,015 40.3 37,740 43.7 23,935 39.3 Interest 5,898 5.2 4,063 4.7 3,403 5.6 98,896 88.5 74,103 85.9 52,997 87.0 Income Before Taxes 12,904 11.5 12,111 14.0 7,879 12.9 Income Taxes 1,120 1.0 4,226 4.9 2,750 4.5 Net Income 11,784 10.5 7,885 9.1 5,129 8.4 U.S. Surgical Corporation Common Size Balance Sheet 1979-1981 (000s omitted) Current Assts 1981 %Assets 1980 %Assets 1979 %Assets Cash 426 .21 1,243 1.04 596 .85 Receivables (net) 36,670 17.7 30,475 25.6 22,557 31.9 Inventories Finished Goods 29,216 14.1 9,860 8.3 5,685 8.1 Work in Process 5,105 2.5 2,667 2.2 1,153 1.6 Raw Materials 20,948 10.1 18,806 15.8 7,365 10.4 55,269 26.7 31,333 26.3 14,203 20.1 Other Current Assets 7,914 3.8 1,567 2.4 1,820 2.6 Total Current Assets 100,279 48.4 64,618 54.3 39,176 55 Assets 1981 %Assets 1980 %Assets 1979 %Assets Property, Plant, Equip Land 2,502 1.2 2,371 2.0 1,027 1.5 Buildings 32,416 15.6 18,511 15.5 13,019 18.5 Molds and Dies 32,082 15.5 15,963 13.4 8,777 12.4 Mach. Equip. 40,227 19.4 23,762 20.0 12,362 17.5 Allowance for Depreciation (14,953) (9,964) (6,340) Other Assets 14,786 7.1 3,842 3.2 2,499 3.5 Total Assets 207,339 119,103 70,520 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Accounts Payable 12,278 5.9 6,951 5.8 6,271 8.9 Notes Payable 1,596 2.3 Income Taxes Payable 1,685 1.4 Current L-T Debt 724 .35 666 .56 401 .57 Accrued Expenses 5,673 2.7 5,130 4.3 5,145 7.3 Long-Term Debt 80,642 38.9 47,569 39.9 33,497 47.5 Deferred Income Tax 7,466 3.6 2,956 2.5 1,384 2.0 Liabilities 1981 %Liability/ 1980 %Liability 1979 %Liability Stock.Eq. Stock. Eq. Stock. Eq. Stockholders Equity Common Stock 1,081 .52 930 .78 379 .54 Add. Paid-in Capital 72,594 35.0 34,932 29.3 10,736 15.2 Retained Earnings 32,665 15.8 20,881 17.5 13,189 18.7 Translation Allowance (1,086) Deferred Compensation- Issue Restricted Stock (4,698) (2,597) (2,078) Total Stock. Equity 100,556 48.5 54,146 45.5 22,226 31.5 Total Liabilities/ Stockholders Equity 207,339 119,103 70,520 Financial Ratios for U.S. Surgical Corporation 1981 1980 Cash Ratio .0228 .0861 Current Ratio 5.37 4.48 Accounts Receivable Turnover 3.33 2.57 Inventory Turnover 1.11 .75 Gross Profit Percent 57% 62% Profit Margin 11.5 14.1 Return on Assets 7.9 7.4 The common sized income statement was prepared to display all items as a percentage of sales. On the income statement we can see that there was a decrease in cost of goods sold from 1979 to 1980. Cost of goods sold went from 42.1% of sales to 37.5% of sales even though net sales increased. This information along with the increase in the current asset inventory account on the balance sheet indicates a significant increase in inventory held by USSC. Another high risk income statement item was the selling, general and administrative expenses. Included in this category of expenses are research and development costs. The amounts of research and development costs reported dropped significantly. In 1980 they were reported at $3,020,000 and dropped to $1,337,000 in 1981. Also the entire category of selling, general and administrative expenses which included these RD costs decreased as a percent of sales from the previous year. The USSC openly admitted to undergoing a large research and devel opment program to create new products and technology in 1981. The major decrease in costs reported for research and development in 1981 should have caused further investigation by the auditing team. The common sized balance sheet was prepared to display each asset as a percentage of total assets. The percentages for the cash and accounts receivable accounts in 1981 decreased significantly from the previous years while the inventory account increased. This indicates a decrease in liquidity of assets which is also supported by the change in the cash ratio from 1980 to 1981. Another high-risk item would have been the other assets account. United States Surgical Corporation included their patents in this other assets account. They were capitalizing costs associated with the legal defense of a patent that should not have been capitalized. There was a significant increase in this account, $3,842,000 in 1980 to $14,786,000 in 1981. Another red flag would be the significant increase in total long term assets. In 1979 long term assets accounted for 45% of total assets, in 1980 it was 45.7% of total assets and in 1981 long term assets accounted for 51.6% of total assets. USSC was capitali zing costs associated with patents that should not have been capitalized, charging inventoriable production to a long-term assets account molds and dies, and extending the useful lives of some assets and therefore understating depreciation. All of these actions would have caused a significant increase in total long-term assets. A more specific high-risk item was the long-term asset molds and dies. This account doubled in 1981 from the previous year; from $15,963,000 to $32,082,000. The SEC investigation later revealed that USSC was in fact capitalizing production costs and charging them to the molds and dies asset account. Financial ratios were also calculated to determine high-risk items. The current ratio for USSC in 1981 is a little high and has increased from the previous year. In 1981 the current ratio indicated that USSC had $5.37 in current assets for every dollar of current liabilities. This high ratio may indicate that United States Surgical Corporation was overstating their assets. The inventory turnover is low at .75 in 1980 and 1.11 in 1981. The auditing team would have wanted to investigate to find out why inventory was accumulating and not turning over as these numbers indicated. By preparing the common size financial statements and ratios we can identify the high-risk items when performing an audit. The major items for United States Surgical Corporation were the reduced research and development costs recognized despite the increase in research for new products, the major increase in the long-term asset account molds and dies and the other assets account. Q5. Regarding the costs incurred for USSC by Barden, identify (a) the evidence Hope collected that supported USSCs claim that the costs involved tooling modifications and (b) the audit evidence that supported the position that the costs were generic production expenses. What do generally accepted auditing standards suggest are the key evaluative criteria that auditors should consider when assessing audit evidence? Given these criteria, do you believe Hope was justified in deciding that the costs in question were for tooling modifications? Why or why not? The evidence that hope collected that supports USSCs claim that the charges in question were in fact for tooling modifications was the General Manager of Lacey Corporation (A division of Barden Corporation) goes back on his previous statement and confirms that the purchase orders and invoices were in fact for tooling modifications. USSC explained their position and said that they had instructed Lacey to make certain tooling changes that would result in improved efficiency in production of USSC products. When the audit team asked to take a tour of the Lacey plant to examine the actual production process the Lacey General Manger informed the audit team that personnel often mistakenly charge tooling jobs to production. There was more evidence that supported the position that the costs in question were just generic production expenses. Initially the audit team did not notice that the assets were being overstated and there was an issue with the classification. It was the company who does work for USSC that admitted that there were issues with some of the purchase orders and invoices. The Lacey general manager informed the auditors that invoices and purchase orders were being reviewed and that they were for general production work and not tooling modifications as USSC had previously stated. The chairman of the board of directors for Barden Corp. reported that an independent investigation by an outside law firm has concluded that the purchase orders and invoices were in fact for general production work and not for tooling modifications. Finally the Senior Vice President and Treasurer for Barden Corporation refused to sign confirmation that $1 million in charges were for tooling modifications on two occ asions. The key criteria for evaluating audit evidence are relevance, reliability and sufficiency. The evidence must be relevant to audit objective. The auditors must use procedures and documents that are relative to the audit objective. The evidence must be reliable, or must be believable and trust worthy. The sufficiency of evidence has to deal with the quantity of evidence obtained. In my opinion Hope was not justified in deciding that the costs were for tooling modifications. There was not sufficient evidence to come to this conclusion, just some complicated explanations from USSC and inaccurate purchase orders and invoices. The evidence was not relevant to the audit objective. The specific products with modifications should have been traced back to their purchase orders. Instead the auditors just took the explanation of these orders from management. Finally the reliability of the evidence was not high, USSC had a lot to lose if it was concluded that they were indeed general production and the General Manger for Lacey had changed his position numerous times. The only reliable evidence was that of the independent law firm that concluded the purchase orders and invoices were not for tooling modifications. References Knapp, Michael C., United States Surgical Corporation Contemporary Auditing. Real Issues Cases. Sixth Edition (2006), 137-146. Arens, R. Randal, M. Beasley, Auditing and Assurance Services. An Integrated Approach. (2008) 175-176.

Greek Mythology - Aphrodite Essay -- essays research papers fc

Aphrodite is one of the most famous figures of Greek mythology, because Aphrodite was the Greek goddess of love, beauty, and sexual rapture. She was desired by nearly all of the Greek gods. Aphrodite was one of the twelve main gods on Mt. Olympus, and she was the most powerful goddess when it came to members of the opposite sex. There are many origins to Aphrodite's birth. Some of them are: She arose full-grown out of the foam of the sea, She is the daughter of Zeus and Dionne, She is the daughter of Uranus and Gaia, which would make her a Titaness, or She is the daughter of Titans Oceanus and Tethys, making her an Oceanid. (Dittus 34-35) â€Å"The most common origin of her birth is her being foam-born, which is what her name means† (Parin 45). This origin says that Aphrodite arose nude and full-grown out of the foam of the sea and riding into the shore of Cythera on a scallop shell. She found Cythera to be too small of an island, so she went to live in Paphos, in Cyprus, whi ch is still the principal seat of her worship. Although Aphrodite was the goddess of love and beauty, she had a magic girdle that she wore that made everyone fall in love with her. She could hardly ever be persuaded to lend it to anyone. Since Aphrodite had the magic girdle and was so beautiful, all of the gods fell in love with her. All of the goddesses were jealous of Aphrodite because all of the gods loved her instead of the other goddesses. Because of this, Zeus arranged a marriage for her with Hephaestus, the lame smith-god. Aphrodite, already regretting the trouble she had caused, took Adonis, and put him in a chest. She gave the chest to Persephone, asking her to hide it in a dark place. Persephone couldn't stand not knowing what was inside the chest, so she opened the chest and found Adonis. Persephone found Adonis to be a very cute baby, so she took hi into her own palace to raise him. Aphrodite did not find out about this until Adonis was a grown man. When she did find out about this though, she immediately went to Persephone's palace to claim Adonis. Persephone would not give him back to Aphrodite though, because she had made him her lover. Persephone appealed to Zeus, but Zeus knew that Aphrodite wanted to have him as her own lover. He refused to settle this case and transferred it to a lower court. The court's verdict was that Persephone and Aphrodite should get equal claims to ... ...aybe not so great, things during their lifetimes that are still remembered today. They were both main gods on Mt. Olympus. They may have not had many great times with each other according to myth, but they were still significant gods who had great lives. Many people use both of these gods to relate to things today, and she will be remembered for years and years to come. Her characters in Greek mythology are very significant and they will not be forgotten anytime soon. Works Cited Hamilton, Earth. Mythology Timeless Tales of Gods and Heroes. New York: Penguin Group, 1969. Ingri and Edgar Parin D’alaure’s. Book of Greek Myths. New York: Bantam Dowbleday Dell Publishing Group, 1962. â€Å"Pygmalion and Galatea.† Hellenistic Network. http://www.hellenism.net/eng/mythology.html (6 April 2005) Bowman, Laurel. â€Å"Classical Myths: Aphrodite: Texts.† The Ancient Sources. http://web.uvic.ca/grs/bowman/myth/index.html (6 April 2005) Hamilton, Earth. Mythology Timeless Tales of Gods and Heroes. New York: Penguin Group, 1969. Ingri and Edgar Parin D’alaure’s. Book of Greek Myths. New York: Bantam Dowbleday Dell Publishing Group, 1962.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  

Functional Movement Integration

This is a personal health plan for a 50 year old woman who is diabetic, has had a heart attack and overweight by 30 pounds. More than seven million American women have diabetes, about the same number as men.Diabetes is a disease that forces your body to starve when it is full of food. Normally, your body takes last night’s dinner or this morning’s breakfast and turns it into a sugar called glucose. Then it dumps the glucose into your blood, where it teams up with insulin secreted by your pancreas. The insulin carries glucose into you muscles and organs, where it provides the energy for everything you do.A drop in available insulin or the body’s resistance to using that insulin can cause  Ã‚   metabolic mayhem. With diabetes, glucose builds up in the bloodstream because it is unable to gain admission to muscles and organs. It wears on the heart, kidneys and eyes and then it flows into the bladder and passes out of the body – leaving behind damaged organs starved for fuel.Left too long, in this situation, the body powers down: Symptoms you may have attributed to stress or growing older, can, if unheeded escalate into the complications of diabetes—heart disease, stroke, blindness or kidney failure.PhysicalPrevention is important here. That is why, they physical part of the 12 month personal plan involves losing weight. â€Å"The higher your weight, the higher your risk of diabetes,† say Richard Hamman, M.D. professor of preventive medicine at the University if Colorado School of Medicine in Boulder. You especially need to lose weight if your body is shaped like an apple—thick in the middle. More glucose in the blood makes the pancreas dump in more insulin. Eventually the whole system breaks down, says Dr. Kohrt.Women who are sedentary probably have a 25 to 40 percent increased risk of diabetes compared to women who are more active at the same weight,† Dr. Hamman says. You must be active physically. What do w e mean by this? It is like taking a walk in the morning, going up three or four flights of steps rather than taking elevators. It is doing these things every day.PsychologicalYou must visit a massage center and have a good massage, so that your body and nerves will become relaxed and full of energy. You must plan to do this the next time you find yourself edgy. You must get a Manual Lymph Drainage Massage.This is a process done to the body in order to improve the flow of the lymph rhythmic strokes. This is used in conditions when the body is already developing edema. The process is used in several massage spas and is a great way to detoxify the body. The massage can be readjusted to a low pressure of the hands for those afflicted with some bone disease.

Free Essays on The Art Of Romanticism

Define the art of Romanticism in the paintings of Francesco Goya, Francois Millet, Honore Daumier, William Turner and Caspar David Friedrich. Why is the evocation of the â€Å"sublime† important? Romanticism art had its place in history between 1800 and 1850. This style of painting cannot be identified by one particular style, technique or attitude but the style is generally characterized by a highly imaginative and subjective approach, evoking emotional intensity, having a dreamlike or visionary quality. Romantic art strives characteristically to express by suggestive states intense, mystical, or elusive feelings. Romantic artist chose to show an affinity for nature, especially its wild and mysterious aspects, and for exotic, melancholy and melodramatic subjects likely to evoke awe and passion. The evocation of the sublime is important in romantic style painting because of the awe-inspiring beauty and grandeur that these paintings possess. It is often referred to as the anti-classical movement challenging the calm and restrained feeling and clear and complete expression of the classical and neoclassical movements. A look at the romantic style of painting in romantic ar tist will prove this theory. Francisco de Goya was a Spanish painter and graphic artist during the romantic era. His subject matter ranged from idyllic scenes to realistic incidents of everyday life, conceived throughout the gay and romantic spirit and executed from the Rococo decorative charm of which he was trained. While he was suffering from illness his work begin to take a turn toward fantasy and invention. The French painter and graphic artist Jean-Francois Millet begin his painting career creating mythological and anecdotal scenes and portraits, but turned to scenes of rustic life. His paintings put great emphasis on the serious and contrastingly melancholy aspects of country life, emotionalizing the laborers of the land and the sad solemnities ... Free Essays on The Art Of Romanticism Free Essays on The Art Of Romanticism Define the art of Romanticism in the paintings of Francesco Goya, Francois Millet, Honore Daumier, William Turner and Caspar David Friedrich. Why is the evocation of the â€Å"sublime† important? Romanticism art had its place in history between 1800 and 1850. This style of painting cannot be identified by one particular style, technique or attitude but the style is generally characterized by a highly imaginative and subjective approach, evoking emotional intensity, having a dreamlike or visionary quality. Romantic art strives characteristically to express by suggestive states intense, mystical, or elusive feelings. Romantic artist chose to show an affinity for nature, especially its wild and mysterious aspects, and for exotic, melancholy and melodramatic subjects likely to evoke awe and passion. The evocation of the sublime is important in romantic style painting because of the awe-inspiring beauty and grandeur that these paintings possess. It is often referred to as the anti-classical movement challenging the calm and restrained feeling and clear and complete expression of the classical and neoclassical movements. A look at the romantic style of painting in romantic ar tist will prove this theory. Francisco de Goya was a Spanish painter and graphic artist during the romantic era. His subject matter ranged from idyllic scenes to realistic incidents of everyday life, conceived throughout the gay and romantic spirit and executed from the Rococo decorative charm of which he was trained. While he was suffering from illness his work begin to take a turn toward fantasy and invention. The French painter and graphic artist Jean-Francois Millet begin his painting career creating mythological and anecdotal scenes and portraits, but turned to scenes of rustic life. His paintings put great emphasis on the serious and contrastingly melancholy aspects of country life, emotionalizing the laborers of the land and the sad solemnities ...