buy custom Poems by Gwendolyn Brooks essay

buy custom Poems by Gwendolyn Brooks essay This is a poem about a woman at her old age. The mood is sombre throughout because she is telling of her lonely reality that comes along advanced years. She acknowledges that her life was not always so as she had sons and daughters. This is seen in the first stanza, the second line where she mentions her children who have put her away like old toys which are no longer needed. The writer has used imagery at this point to bring a picture of how children abandon their toys which they once treasured but no longer need. The persona also vividly describes the atmosphere in the second and third stanzas. She explains the changes in seasons. She does know that she is facing autumn but she still feels as though its summer or spring. It is as if according to her times are moving too swift for her to accommodate the changes. The whole lifetime of the flowers and grasses represents the transformation of her children. It tells of their fading love for their mother. Its as though its withered away like the dying flowers and tarnished grasses. The forth stanza is very similar to the third. The climate has changed to winter. Its chilly and nothing is there to give her warmth. Moreover, her loneliness is getting worse. The lack of her childrens love is even depressing her more. The rhyming used in this stanza clearly brings out the womans needlessness. However she is trying to live with it. The winter time has been used symbolically to show of the mothers bravery. She embraces her harsh and lonely reality without fear. In the fifth stanza, the persona acts as though she is getting mad. She hears her childrens voices like echoes in her head. This is obviously her imaginations originating from long ago when her children were still living with her. She compares her oldness to dust, perhaps to symbolize the old toys- put away with marbles and dolls. In the last stanza, the woman sems to come into terms with her fate. She finally acknowledges that the bond between her and her kids can longer be fixed. She is left with two decisions, either to let life pass her by, or to let her memories fade in her childrens lives, just like their toys. (Bloom, 2002) An Analysis of a Song in the Front Yard This is a poem about a white girl who has been confined in her front yard and her neighbours at the back yard are mainly black girls who envy her life. The white girl describes her life as boring and desires to be left wild like her black peers who view her as privileged. This is because she has everything that she needs at her disposal and therefore has no worries of hustling and busting. However she seems not to appreciate what she has but would rather have the freedom to adventure. The writer strongly uses flowers metaphorically to represent the two worlds. The front yard is compared to a rose flower implying that its a pleasant place to be in. It portrays a safe place; well guarded and pruned. It could also be a representation of the kind of lifestyle lived by the inhabitants of the front yard; the white girl is a well groomed lady; shielded from bad mannerism and company. On the other hand, the backyard is compared to weeds. It creates an illusion of danger. Its a place that harbours all kinds of crime. However, the white girl sees this as a place of adventures; where girl her age are allowed to experience and explore. The writer basically compares two lifestyles. One is the ideal life. A standard life where education is displayed this is through the good English that the white girl speaks. Good articulation. The white girl is also brought up with discipline. This is seen in the stanza where she is given boundaries. She is allowed to be out until quarter past nine. Clearly to stop her from witnessing the misbehaviour that occurs at wee hours. There is a complete difference in the life that she sso desires. Its backwards. Kids waste away. This is shown in the strong opinion of the white girls mother. According to her, the girl that her daughter admires will become a bad woman. Perhaps she lacked self control; perhaps she would have ended up pregnant and the so called George would eventually be jailed. The white girl does not agree with her mothers assessment. She feels as though she is missing out on something; as though time is passing her by. However she reveals that she does not only want to mingle with her age mates and have fun playing games. She yarns for something more as she states that she wants to be a bad woman. Her desires could perhaps echo what poets want-to stop treading on safe grounds but also have an experience with the wild. The poem could be talking about the lives of poets and their secret longing (The Oxford Book of American Poetry, 2006). Comparison Between the two poems Similarities The two poems talk about two people who are both lonely. The first woman has been abandoned by her family and therefore left alone while the white girl has been separated from her peers and forced to play alone. They both want to be bonded to people. The aging woman desires to reunite with her loved ones while the white girl seeks the companion of her neighbours. The two poems both use vivid description, rhymes and metaphor as their main stylistic devices to convey their message. Differences The two poems talk about different ages in ones lifetime. For the first woman, her life is coming to an end while for the white girl; she is just beginning to become a woman. Their desires differ. The old woman longs for her family while the other longs for her peers company. The mother in the first poem desires something she wants heard but is gone while the white girl is looking for something she never heard. Buy custom Poems by Gwendolyn Brooks essay

How to Use ACT Scores Advice to Admissions and Employers

How to Use ACT Scores Advice to Admissions and Employers SAT / ACT Prep Online Guides and Tips Are you a college admissions officer or employer wondering how to use ACT scores to select the best applicants?Standardized test scores are often used to predict a person’s intelligence and probability of future success; however, many inferences that arebased on ACT scores are often inaccurate. Keep readingto learn what information ACT scores can tell you, what information they can’t tell you, and how to use them to your best advantage. Who Uses ACT Scores? Standardized test scores are required for many applications, and I’ll discuss three of the most common groups who use thembelow. Colleges Collegeadmissions officers are the most common users of ACT scores, and many schools require applicants to submitstandardized test scores as part of their application.ACT scores can be useful to colleges because they give admissions officers a standard way toestimate an applicant's intelligence. Other ways of measuring a student’s academic abilities, such as GPA and class rank, can vary widely between schools . A student who gets an â€Å"A† in herhigh school’s chemistry class may only have gotten a "B" or a â€Å"C† if shehad done just as well at a different school due to factors such asclass curves, how hard the teacher grades, and grade inflation. Colleges and universities have students applying from a huge number of high schools around the world, and using ACT scores as part of their application gives thema more efficient way to evaluate applicants. Employers Employers do not use ACT scores to the same extent as colleges, but they are still used, particularly in the fields of consulting, software engineering, and investment banking. Like colleges and universities,these companies want a fast way to estimate an applicant’s intelligence and probability of success. ACT scores can be particularlyuseful for large companies who receive a lot of applications, as well as companies hiring recent graduates who don’t have a lot of work experience. Scholarship Committees Many scholarships require students to submit standardized test scores as part of their application.Like colleges and employers, scholarship committees use ACT scores as a way to measureintelligence and predict future success. Many scholarships are used to help pay for college, and these committees often want to award scholarshipsto students who are most likely to put them to good use and do well in college.ACT scores can help predict who these students will be. How Shouldn't You Use ACT Scores? There is some information that ACT scores can’t always correctly estimate. Four inaccurate ways of using ACT scores are listed below, along with an explanation for each as to why it doesn’t give completely accurate information. Bad Use#1:As a Complete Indicator of Intelligence TheACT is often used to estimatehowintelligent a particular person is, however; there are three problems with using scores this way. The first problem is that the ACT only tests a narrow set of skills and knowledge.The ACT can help estimate how good someone is at reading comprehension, scientific reasoning, and solving certain math problems, but in no way can a multiple-choice test with an optional essay measureevery type of intelligence. There are certain forms of intelligence that the ACT simply cannot test for. ACT scores can'tmeasure a test taker'screativity, interpersonal skills, ability to learn a new language, and more. TheACT favors students with the types of intelligence they can testwhile putting students with types of intelligence that are more difficult to measureat a disadvantage. The second problemthat ACT scores can't definitively measure intelligence is becausestudying beforehandcan significantly raise a test taker'sscore. At PrepScholar,we know that a student can significantly improve his or her ACT score if they study enough.If one student gets a 34 on the ACT without studying and another raises his grade from a 31 to a 34 after 50 hours of studying, is one smarter than the other?Some may say the first student is smarter, but the decision to prepare for an important test like the ACT is also a measure of intelligence, so the answer is not really clear.Instead of measuring just intelligence, the ACT measures both intelligence and motivation. The third problemis that factors that are unrelated to intelligence often have a strong impact onhow well a student performs on the ACT. Multiple studies have shown that there is a significant gap between the ACT scores of rich and poor students.Students from wealthier families are often found to score higher on the ACT than students who come from poorer backgrounds. Students who come from wealthier backgrounds likely have schools and parents with more resources for test prep, and they often receive more pressure to do well on the ACT.Therefore, using the ACT as a measure of intelligence can discriminate against students from poorer backgrounds, who are also more likely to be minorities. Bad Use#2:To Find a "Genius" A person who scores perfectly on the ACTmight be assumed to be a genius, good at everything, and guaranteed to succeed at whatever they do. However, the truth is thata person who gets a perfect score on the ACT may in fact be very intelligent, but they may also have put a lot of time into preparing, gotten lucky that day, or a combination ofthose scenarios. Whatever the reason, the ACT tests only a specific set of skills, and a person who gets a perfect score on the ACT won’t automatically be amazing at everything else.As mentioned above, the ACT only tests certain types of intelligence, which also means that a person widely considered to be intelligent may not get a perfect score or even do very well on the ACT at all. It also shouldn’t be assumed that people with perfect ACT scores are more intelligent than those who didn’t receive perfect scores, which introduces ournext point. Don't expect ACT scores to automatically find you a genius. Bad Use#3: To Compare People With Similar Scores The ACT should also not be used to compare the intelligence of people who received similar scores, about 3 points or less in difference.A person with a composite score of 32 and a person with a score of 31 likely had only a small difference between the number of questions they answered correctly. The person who received the 32 shouldn’t be assumed to be smarter than the person who received the 31. Their differences in score could simply be due to normal variation in ACT results. If they both took the ACT again, it’s completely possible thatthe person who got the 31 gets the higher score this time. A person's ACT scores can vary from one test to another,and people can get questions right or wrong by mistake, which doesn’t necessarily reflect their intelligence.When two (or more) people have similar ACT scores, it’s not possible to determine who is more intelligent simply by looking at the slightly higher score. Bad Use#4:To Determine Specific Areas of Expertise The ACT also should notbe used to judge a person'sskill level or knowledge of a specific subject. For example, someone who got a perfect score on the essay may not know how to write a research paper, and someone who does well on the science section may not know anything about microbiology. If the results you're given include subscores,they may provide more details on how well the applicant did in certain subjects, but this information should still not be used to make assumptions about specificskill setsand knowledge areas. How Should You Use ACT Scores? So how can ACT scores be used correctly and accurately? Three ways are listed below. In general, all involve using test scores to make generalinferences that can be further supported by additional evidence. Good Use#1: To Estimate IQ ACT scoresare definitelynot a perfect way to measure a person's intelligence, but there is a relationship between someone's IQ and the score they get on the ACT.While IQ only tests a certain type of problem-solving, (specifically the ability to solve problems based on the information you are given), it is still often used as a measure of intelligence. Meredith C. Gray and Douglas K. Detterman, two researchers at Case Western Reserve University, conducted rigorous studies to understand the relationship between standardized test scores and intelligence. From their research, they have found that, even though the correlation between IQ and SAT is stronger, there is still a relationship between IQ and ACT score.That means if someone scores well on the ACT, then it is more likely, although not guaranteed, that they have a high IQ as well. A lot of colleges and employerswant to admit or hirepeople with a certain levelof intelligence in order to ensure they can handle the work. While there are types of intelligence that neither the ACT nor IQ exams test for, using ACT scores can be a good way to estimate IQ and intelligence if you have many applicants you don’t know much about. Other information, such as GPA and letters of recommendation, should be used to support assumptions based onACT scores.A student with a high ACT score, excellent GPA, and a history of high impactin her extracurriculars has done well in high school and seems likely to continue that success.However, a student with a low ACT score should not necessarily be discounted, especially if they are strong in other areas, such as a good GPA and strongletters of recommendation. Theymay have had a bad test day, get nervous during standardized tests, or excel in other areas not tested by the ACT. ACT scores can'tcorrectly estimatehow smart every person who takes the exam is, so when reviewing applications, all of a student’s application materials should be taken into account. Personal statements and letters of recommendation, in particular, can often provide moreinformation aboutan applicant’s strengths and personality. Good Use #2: As an Indicator of Broad Strengths and Weaknesses As we mentioned earlier, you can'tuse ACT scores to determine if someone is knowledgeable in a very specific subject area, such as poetry or microbiology.However, it is sometimes possible to make inferences aboutwhat broad subject areas the test-taker is stronger and weaker in. The ACT has four sections: English, Math, Reading, and Science, along with an optional essay.If a person has large differences in scores between these sections, it may be possible to determine which areas they are most skilled and comfortable in.For example, someone with a perfect score of 36 for the Mathsection, but a 27 in Reading, may be stronger in the math and sciences. This is certainly not always true, but it can help support an inference if there is other evidence, such as a transcript showing lots of math and science classes and a personal statement describing a passion for biology. Employers can use this information if they arelooking to hire someonewith a particular set of skills.For example, a newspaperwould likely want their journaliststo have strong writingskills but not care as much about mathskills.Colleges can use this information in the sameway. If a student is applying for a school’s accountingprogram, admissions officers may be more interested in their Math score than their Reading and Essay scores. You may be able to use ACT scores to find a person's general strengthsand weaknesses. Good Use #3: To Help Make Efficient Admissions Decisions Sometimes colleges, employers, and scholarship committeesneed a way to quickly make acceptance or rejection decisions, especially if they havea lot of applicants.ACT scores providea quick way to estimatea person’s academic ability,and thus can be very useful. Most colleges and universities publishthe range of ACT scores for their entering class. Half of the class scored within this 25th-75th percentile range.Comparing a student’s ACT scores to the school’s score range can help admissions officers easily identify students far below or above that range and make those admissions decisions easier. For example, if a school’s 25th-75th percentile range is 23 to 28, a student who scored a 21 on the ACT will likely not be offered admission, while a student with a 32 appears to have an excellent chance of being accepted.However, how a student comparesto a school’s ACT score range shouldn't be the only factor admission is based on. A student with a lower-than-average ACT score may a strong GPA andextracurriculars and be an asset to the school while a student with an excellent ACT score may not have much else to recommend her.ACT scores can help make an initial admission decision easier, but the final decision should take other factors into account. Can ACT Scores Be Used to Predict Future Success? Most people use ACT scoresto attempt to select people they thinkwill do well at their school or company and beyond.The line of thinking is that people who score well on the ACT are intelligent and/or hard working,and they will continue to use those skills in the future. Is this true? The short answer is, â€Å"sometimes.† A high school student who scores well on the ACT will usually have at least some intelligence and motivation, but that does not always mean they will do well in college. The student could have spent a lot of time studying for the ACT but then felt like she could coast once he got to college, she may struggle to complete long assignments, she may not adapt well to living on herown, she may not work well in groups, or one of many more potential scenarios. Different sections of the ACT have been found to be more accurate in predicting success in college. A student’s English and Math ACT scores have a more significant correlation to success in college than the Reading and Science sections. A student’s scores on the Reading and Science sections of the ACT were found to have basically no connection to success in college.One study found that high school GPA is a better indicator of whether a student will succeed in college than ACT scores, which makes sense because a GPA takes into account the grades from four years ofhigh school, as opposed to the scores of one exam. The relationship between a person's ACT scores and their career success is even weaker. There is a correlation between people with ACTscores and people who end up working in more competitive fields, but ACT scores alone don’t always predict success.There are numerous factors required to be successful in most careers that the ACT can’t test for, such as interpersonal skills and work ethic, not to mention the specific skills needed to do certain jobs well. Conclusion ACT scores should never be used as the onlyindicator of a person'sintelligence or chanceof future success because they don’t measure a wide enough variety of skills or types of intelligence, and they can be influenced by too many outside factors. However, studies have shown a correlation between ACT score and IQ, and a person who does well on the ACT is often either intelligent, hard-working, or a combination of the two, which can make them more successful students and employees.Additionally, the ACT Math and English sections are most accurate at predicting future success, so they should be given more weight over the Science and Reading sections. The use them in the most accurate and effective way, ACT scores should be used as one part of an application that, along with other materials such as GPA, letters of recommendation, personal statements, and extracurriculars, can help identifyan applicant's particular strengths and estimate their chance of future success. What's Next? Looking for more information on the ACT? We have a guide that gives a complete explanation of the examas well as information for students and schools. Are you using ACT scores to try and estimate IQ?Learn whether the ACT or SAT predicts IQ more accurately. What does the ACT measure? Read this guide to learn whether the ACT accurately measures IQ, wealth, and other factors. Want to improve your ACT score by 4+ points? Download our free guide to the top 5 strategies you need in your prep to improve your ACT score dramatically. Have friends who also need help with test prep? Share this article! Tweet Christine Sarikas About the Author Christine graduated from Michigan State University with degrees in Environmental Biology and Geography and received her Master's from Duke University. In high school she scored in the 99th percentile on the SAT and was named a National Merit Finalist. She has taught English and biology in several countries. 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First 3 pages of a position paper on media globalization and cultural Essay

First 3 pages of a position paper on media globalization and cultural identity - Essay Example plores dimensions of the concept by considering the industry aspects of such glocal programs (programs with mixed global and local aspects) and their scope for the production companies. By providing the series of processes undertaken to Americanize the British sitcom, the paper develops a thorough understanding of various steps and considerations to be kept in mind as television travels from global to local. By discussing the differences between the two versions of the same sitcom in detail, the paper concludes the presence of a strong nexus between Media Globalization and Cultural Identity thereby fading away the misconception about globalization as a solely homogenizing force. According to Held D. in ‘Global Transformations’, â€Å"globalization is a process fueled by, and resulting in, increasing cross-border flows of goods, services, money, people, information, and culture (Guillen, 2001).† In the contemporary world, all the aspects of life are touched by the ravishing presence of globalization. Once comprehended as a mere economic phenomenon involving the flow of goods and services across borders, the term has transcended to reach the exchange of language, culture and media among nations (Suà ¡rez-Orozco ix). Media Globalization refers to the global reach of media which may take different forms like the internet, television and mass media etc. This process is glocal in nature since with the global elements the television also adapts to certain local elements thereby emerging as a mix of globalization and localization (Straubhaar 130). The aspect of localization in a rather global television program is added when the producers add their subjective interests which ultimately change the whole structure of the particular program. This change is not entirely a work of producers as they are profoundly coalesced with the resource of money used by the audience. Therefore, the audience holds the authority to alter the television program structures according to

Does globalization threaten cultural diversity Essay - 2

Does globalization threaten cultural diversity - Essay Example Indeed, inter-dependency of resources, including economic pressures, labor, cultural competency, market compulsion etc. are important imperatives that give thrust to the process of globalization. People move from one country to another to exploit opportunities for personal and professional growth which has resulted in multicultural societies. Big businesses look for new opportunities across globe to expand their business and revenues. This necessitates understanding of people and their culture so that they can interact with empathy and develop mutual respect for peaceful existence. Thus, globalization helps people become more understanding of other cultures and promotes acculturation to become part of mainstream society of the host country. Julia Galeota’s main argument is that globalization is actually promoting American hegemony and directly and indirectly is responsible for other cultures to lose their identity under the powerful influence of American values. The economic and military power of America has been an important ingredient that has significantly impacted global market and spread American culture across national borders. She claims that globalization has brought in more multinational companies in the developing and under developed countries and popularized their products. McDonald’s burgers and Coca Cola are easily available across the globe and people are increasingly learning English to adapt to American way of life. It contends that technology and media have been vital propellants that have helped America’s monopoly in global environment which has motivated people to adopt American ways, including goods and services, which has threatened the survival of their own unique culture and values. Phillipe Legraine argues more rationally and looks at globalization with greater insight and wider perspective of development. He rightly asserts that when American businesses expand across globe, they localize their products to suit the requirements of people. Thus, MTV in Saudi Arabia and China does not focus on the latest hip hop or rock music of America but adapts itself and showcases local music. They could experiment and mix but primarily they cater to the local demands. In America also, the cultural diversity is emphasized because of the changing socio-economic and political compulsions. The world is changing fast and inter-dependency of resources has become a reality. Cultural diversity not only provides firms and individuals with more leverage to compete but the nations also benefit because of the unique talents that diversity brings with it. Globalization has given a big boost to industrialization and development and created platform for equity and equal opportunit ies in all spheres of life and therefore has promoted the causes of cultural diversity. Answer 3 Julia Galeota’s assertion that globalization has threatened cultural diversity to certain extent supports Samuel Huntington’s view that the dominating source of conflicts would be cultural (Huntington, 1993). Huntington believes that civilization, as highest cultural grouping of people where people gain different identities within the broader precinct of their national identities, can also become main issue of conflict in the modern world. For example, Galeota says that China, Cube and

Independent Auditors Management Letter Essay Example for Free

Independent Auditors Management Letter Essay To the Honorable Board of County Commissioners of Lee County, Florida: We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of Lee County, Florida (the County) as of and for the year ended September 30, 2011, and have issued our report thereon dated March 8, 2012. We conducted our audit in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and NonProfit Organizations. We have issued our Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, Independent Auditors’ Report on Compliance with Requirements that Could Have a Direct and Material Effect on Each Major Federal Awards Program and State Financial Assistance Project and on Internal Control Over Compliance, and Schedule of Findings and Questioned Costs. Disclosures in those reports and schedule, which are dated March 8, 2012, should be considered in conjunction with this management letter. Additionally, our audit was conducted in accordance with Chapter 10.550, Rules of the Auditor General, which governs the conduct of local governmental entity audits performed in the State of Florida. This letter includes the following information, which is not included in the aforementioned auditors’ reports or schedule. Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or not corrective actions have been taken to address findings and recommendations made in the preceding annual financial audit report. There were no findings and recommendations made in the preceding annual financial audit report with respect to the Board of County Commissioners (the â€Å"Board†). With respect to the Clerk of the Circuit Court, Property Appraiser, Sheriff, Supervisor of Elections, and Tax Collector (collectively the â€Å"County agencies†), reference to whether corrective actions have been taken is provided in separate management letters for each County agency. Section 10.554(1)(i)2., Rules of the Auditor General, requires our audit to include a review of the provisions of Section 218.415, Florida Statutes, regarding the investment of public funds. In connection with our audit of the financial statements of the County, nothing came to our attention that would cause us to believe that the County was in noncompliance with Section 218.415 regarding the investment of public funds. Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address in the management letter any recommendations to improve financial management. In connection with our audit of the Board, we did not have any such findings. Reference to such matters is provided in separ ate letters for each County agency, where applicable. Section 10.554(1)(i)4., Rules of the Auditor General, requires that we address violations of provisions of contracts or grant agreements, or abuse, that have occurred, or are likely to have occurred, that have an effect on the financial statements that is less than material but more than inconsequential. In connection with our audit, we did not have any findings other than those reported in the Schedule of Findings and Questioned Costs. Section 10.554(1)(i)5., Rules of the Auditor General, provides that the auditor may, based on professional judgment, report the following matters that have an inconsequential effect on financial statements, considering both quantitative and qualitative factors: (1) violations of provisions of contracts or grant agreements, fraud, illegal acts, or abuse, and (2) deficiencies in internal control that are not significant deficiencies. Reference to such matters is provided in Appendix A for the Board. We did not audit the responses to our recommendations, which are also provided in Appendix A, and, accordingly, we express no opinion on them. Reference to such matters is provided in separate management letters for each County agency, where applicable. Section 10.554(1)(i)6., Rules of the Auditor General, requires that the name or official title and legal authority for the primary government and each component unit of the reporting entity be disclosed in the management letter, unless disclosed in the notes to the financial statements. Such disclosure is included in the notes to the financial statements. Section 10.554(1)(i)7.a., Rules of the Auditor General, requires a statement be included as to whether or not the local governmental entity has met one or more of the conditions described in Section 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connection with our audit of the financial statements of the County, the results of our tests did not indicate the County met any of the specified conditions of a financial emergency contained in Section 218.503(1). However, our audit does not provide a legal determination on the County’s compliance with this requirement. Section 10.554(1)(i)7.b., Rules of the Auditor General, requires that we determine whether the annual financial report for the County for the fiscal year ended September 30, 2011, filed with the Florida Department of Financial Services pursuant to Section 218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal year ended September 30, 2011. Our comparison of the financial report filed with the Florida Department of Financial Services to the County’s 2011 audited financial statements resulted in no material differences. Pursuant to Sections 10.554(1)(i)7.c. and 10.556(7), Rules of the Auditor General, we applied financial condition assessment procedures as of September 30, 2011. It is managements responsibility to monitor the Countys financial condition, and our financial condition assessment was based in part on representations made by management and the review of financial information provided by same. This letter is intended solely for the information and use of management, the Board of County Commissioners of Lee County, Florida, the Florida Auditor General and applicable federal and state agencies, and is not intended to be and should not be used by anyone other than these specified parties. Orlando, Florida March 8, 2012 LEE COUNTY, FLORIDA Appendix A – Management Letter Comments For the fiscal year ended September 30, 2011 Observation 2011-A Statement of Condition: The Clerk’s Finance and Records Department periodically reviews construction in progress with the County departments to determine which projects should be capitalized and depreciated. However, we noted during our audit that the governmental activities construction in progress balance at September 30, 2011 included certain projects that had been completed or abandoned before year-end. Criteria: Construction in progress projects should be reclassified to depreciable assets once substantially completed and available for service. If the County determines a project is no longer viable, the construction in progress should be expensed. Effect of condition: Construction in progress for governmental activities in the amount of $8,061,000 was not reclassified as depreciable assets at September 30, 2011, and related depreciation expen se and accumulated depreciation were not recorded. In addition, the County expensed $1,242,000 of construction in progress for a project that was abandoned. Cause of condition: The process in place for notification of when construction in progress is substantially complete and available for service or when projects are no longer viable, was not sufficient to identify such projects for proper recording. Recommendation: We recommend that County departments be more diligent in reviewing the status of construction in progress and notify the Clerk’s Finance and Records Department when projects are substantially complete and available for service or when they determine a project should be abandoned. Management’s response: We have asked our external auditors to provide instruction to the Board’s fiscal personnel on this matter, including the importance of capitalizing or writing off construction in progress in a timely manner. Observation 2011-B Statement of Condition: The cost of interest related to borrowings on construction in progress had not been sufficiently capitalized prior to audit review. Criteria: Accounting principles state that interest shall be capitalized for assets in enterprise funds that are constructed for the enterprises own use if the effect of expensing such interest is material. Effect of condition: Capitalized interest cost related to construction in progress was recalculated and recorded in the amount of approximately $1 million. Cause of condition: The calculation of capitalized interest had not included all construction in progress on which interest was to be capitalized. Recommendation: We recommend that the Clerk’s Finance and Records Department review construction in progress annually and determine the amount of interest that should be capitalized. Management’s response: The issue was related to accruing interest for construction in progress based on the total amount of construction in progress rather than the amount that was capitalized in the current year. This has been corrected. LEE COUNTY, FLORIDA Appendix A – Management Letter Comments For the fiscal year ended September 30, 2011 Observation 2011-C Statement of Condition: During our testing of cash management compliance for the Emergency Operations Center State grant, it was noted that $138,000 of expenditures, out of $849,000 in total, were not requested for reimbursement in the annual reimbursement request. Criteria: Reimbursements requests should include all expenditures for which the County has disbursed payment to vendors for the specific time period. Effect of Condition: Reimbursement for certain invoices was not requested and the County did not receive all of the monies to which it was entitled in a timely manner, which could result in cash flow issues for the program. Cause of Condition: The County did not reconcile the reimbursement request to the accounting records. Recommendation: We recommend that management establish a process to reconcile to the accounting records when preparing reimbursement requests. Management’s Response: Future requests for reimbursement will be made in the same year that they were expended. Observation 2011-D Statement of Condition: The County’s practice has been to write off uncollectable EMS receivables as bad debt expenditures. Criteria: Discounts and allowances in revenue-related governmental fund accounts should be recorded as revenue reductions, rather than as bad debt expenditures. Effect of Condition: EMS revenues and bad debt expenditures were overstated by $6,106,000. This also created a financial statement budget variance because bad debt expenditures have been recorded but not budgeted. Cause of Condition: The long-standing County practice has been to record all uncollectable receivables as bad debt expenditures. Recommendation: We recommend that management modify accounting practices to reduce revenue for uncollectable revenue-related governmental fund accounts receivable. Management’s Response: We will look at this issue in the upcoming fiscal year and handle it appropriately.

The Lotus And The Nile :: Botany

The Lotus And The Nile The blue lotus (Nymphaea caerulea) belongs to the Nymphaeaceae (Water-Lily) family. The blue lotus has several common names including: Egyptian lotus, blue water lily, and sacred lily of the Nile. It should not be confused with the "blue lily" or Agapanthus africanus, a plant of an entirely different genus (Anonymous, 1999). Be careful also not to confuse it with the Nymphaea lotus, which is the "white lotus". Fossils of this plant have been dated back to the Jurassic period, about 160 million years ago. Amazingly, the fossils suggest that the blue lotus has not changed much. Other records indicate wide dispersal of this flower before the Ice Age (Edwards, 1998). It is important to first explain a few things about the nature of the blue lotus. The blue lotus or water-lily, is a floating aquatic plant that is known for it's colorful and aromatic flowers. The leaves are waxy, leathery and dark green with a reddish-purple color underneath (Edwards, 1998). The genus Nymphaea includes both tropical and hardy (cold-tolerant) species. There are also night-bloomers and day-bloomers. The tropical day- bloomers are the lotus that was used by the Egyptians (Edwards, 1998). The flowers of many species of lotus have the shocking habit of folding their petals and sinking beneath the water's surface during the night and resurfacing the next day to bloom again (Philbrick and Les, 1996). Many ancient cultures found the blue lotus to be of great use and of esteemed status. In Asia and Africa, the blue lotus symbolized immortality in recognition of the plant's ability to survive and resprout after long droughts, and the seed's ability to remain viable for many years (Edwards, 1998). In China it was regarded as a religious symbol, and a symbol of feminine beauty. Similarly in India, it was compared with the human female form, and in their legends they believe that Brahma, their creator of the universe, sprang from a lotus-like blossom (Edwards, 1998). The Japanese saw a representation of purity and the juxtaposition of good and evil, and the Buddhist's have a prayer mentioning the lotus, "Omi! Mani padme hum!" which is interpreted as, "Oh!, the jewel in the lotus flower!" (Edwards, 1998). The Greeks also admired the blue lotus. They associated the flowers with the mythical nymphs and beautiful maidens thought to inhabit the forests and mountains (Edwards, 1998). The people of Ancient Egypt (Kemet), used the blue lotus extensively in their art and in their everyday uses.

Explain the principles of effective communication in the workplace

I am working in careers advice for IT personnel. I have been asked to produce a small booklet on valued employee attributes and communication barriers. I will write a report explaining the principles of effective communication. Skills for General Communication Question and answer People at the workplace will always want to ask questions about what you have said. To avoid awkward questions do not talk about something which you do not know how to explain, and if you are going to include something in your presentation make sure you know exactly what it is and know how to explain it. When answering questions even when not sure about the answer it’s important to speak confidently as if you know exactly what to say, if you do it will seem that you know extensive knowledge about the subject. During my internship I had to do presentations and after questions were asked. I made sure I was comfortable with the topic I chose so that when I was asked questions Engaging the audience It’s important to keep your audience interested throughout a presentation. This is because if you do not then the audience will lose track of what you are talking about. Therefore they won’t understand what you are talking about and will become confused; especially if you are rambling and not making a clear conclusion. They may not understand the point you were originally trying to make and then the presentation will not be useful. Skills for Written Communication Grammar and Spelling When writing things such as an email or presentation it is extremely important that all of your grammar and spelling is correct, because if it is not than the employer will immediately look down upon you. If you have bad spelling and grammar it will look that you don’t care and are not checking back through your work which is unprofessional. It’s important to show professional level of English as it will show employers that you will be useful at any writing task. Structure As with grammar it is important to structure when writing a letter or an email, there are many ways you can structure such as using sub-headings to put a point across, using paragraphs and a conclusion show that your thought or point has come to a close and labelling a letter in a professional way Interpersonal skills Body Language When speaking to somebody its important to stand straight with your hands either side of you, this is because firstly standing with a straight back will allow you to speak loudly and clearly and will make you look confident which shows you know what you are talking about. Secondly if you keep your hands either side of you it is more professional than keeping them in your pocket and fidgeting. Active engagement It’s important to be actively engage in the conversation by showing eye contact and nodding. This will show that you are interested as if you show you are bored it will impact the other person’s communication and they may not want to interact with you again.

Martin Luther’s Protestant Reformation Essay

Martin Luther was the most influential person of the 15th and 16th century the reason being he rebelled against the catholic church the highest authority in the world at that time. When Martin Luther went against the church he not only reformed Christianity but reformed every person in Europe into a thinking human being. So when looking at the most influential people of the time Martin Luther paved the path for all modern sciences. Martin Luther’s Ninety Five Theses showed obvious faults and corruption throughout the Catholic Church. When looking at Martin Luther’s ideals he showed that the Catholic Church had made up rules that could not be found in the bible. Due to this finding he led the Protestants into a more direct translation of the bible. One of his largest accomplishments was the translation of the bible into the German language. By translating the bible out of Latin and into German he placed the interpretation of the word of god into the hands of people who had been simply told god’s word from a Catholic stand point. By shining light on the problems of the Catholic Church Martin Luther created a wave of people with minds of their own. By giving people a reason and the power to think for themselves he lit the powder keg for the exit of the middle ages and entrance into the renaissance and the scientific revolution. And when looking at the scientific revolution one can speculate that if Martin Luther’s Protestant reformation had not taken place when it did the Catholic Church would most likely have crushed any new scientific ideas that did not conform to the teachings of the church. To prove that the speculation has weight one can look at how the Catholic Church employed major censorship of the Protestant teachings. Martin Luther was the most influential person of the 15th and 16th century because he shined light upon the power of the human mind. By empowering people he gifted the world with the spark that led to the scientific revolution and the split of the Catholic religion.

Influence of Ethics on Decision Making

Influence of Ethics on Decision Making Free Online Research Papers The influence of our coworkers and superiors along with our different values and beliefs has a huge impact on the way we as individuals make decisions. Some organizations encourage their employees to make ethical decisions while others promote immoral conduct. This paper examines the factors that influence ethical decision making and will also further discuss the impact that technology has as a stress inducer. The Influence of Ethics on Decision Making Many persons today assumed that individuals make difficult decisions within an organization, based on how he or she makes a decision in his or her family life. Social scientist have examined an individual’s decision-making abilities and have recognized that the pressures of organizational factors, individual factors and legal issues all influence the ethical decision making process. Most definitions define ethics as what is right or wrong. Ethical behavior means doing the right thing outside of the presence of others. Organizational ethics refers to employing integrity and honesty and using good values when making decisions. One difference between an ordinary decision and an ethical decision is the amount of emphasis placed on a person’s values when making an ethical decision. The mass media, interest groups and the legal system are the ‘judge’ who determines if a particular behavior is right or wrong. Whether these groups are true or false in their j udgment, society accepts or rejects an organization based on these judgments. Consequently values and judgments play a crucial role in ethical decision-making, and society establish them through legislation and social sanctions. A factor that determines a decision is based on how pertinent or important the case is, or the intensity of the issue. The importance of issues varies from time to time, and is influenced by one’s values and beliefs. Individuals and their values is one of the greatest challenges faced as it relates to organizational ethics. Individual factors are important in evaluating and resolving ethical issues. Conflicts between coworkers usually arise in the workplace and decisions that are made are based on their beliefs and moral philosophies. Ethical issues importance reflects an individual’s feelings, thereby activating the ethical decision-making process. Management can influence an ethical decision through rewards or punishments. Employees should train workers on how to handle ethical issues which is a step in developing the employees’ ability to make decisions which will also enhance organizational ethics. Decisions within an organization are made by individuals who belong to a meeting group or a committee. These decisions are guided by the organization’s culture and norms and are influenced by co-workers or superiors. Although most organizations encourage ethical practices some organizations reinforce unethical behavior Organizational practices and beliefs often create pressures and incentives that may contribute to an employee making an unethical decision. When an employees’ job is on the line it is difficult to say ‘no’ to a powerful superior. For example, a supervisor may request that one falsify profit documents. Initially it began with only a small falsified profit margin, eventually the margins grows extensively until it is completely out of control. When a company gains most of its profits from unethical or illegal behavior new moral up-standing employees may have a difficult time surviving, unless they part take in these illegal activities as w ell. Managers and coworkers help employees to deal or make decisions on unfamiliar tasks and provide background information on a daily basis. Employees in a group environment are subject to the ‘group think’ phenomenon and may go along with the group decision even if the decision differs from their values and beliefs. Some employees go along with their supervisors out of fear of offending, and may not question their directives in an organization that emphasizes respect for authority. Employees often feel obligated to follow their directives whether it is right or wrong. If the decision is questioned later the employees’ response is usually â€Å"I was following the bosses’ orders. Individuals also learn ethical or unethical behavior from persons they associate with. As a result decision makers who associate with unethical individuals usually behave and decide unethically as well. An organization’s culture and its influential employees may promote an environment that minimizes or maximizes misconduct. When such conditions provide rewards or financial gains, recognition or promotion, the opportunity for unethical conduct may be encourage or discouraged. For example a company may not provide punishment for an employee who violates the rules, which provide the opportunity for unethical behavior. In conclusion ethical decision-making do not solely depend on an individual’s value or belief. Employees do not work within a void; their decisions are based on the organization’s culture, the ethical climate, pressures of coworkers and supervisors and examples of peers and superiors. If rules and regulations are not in place to combat unethical conduct employees will be tempted to engage in such immoral activities. Organizations create its own ethical atmosphere and employees are significantly influence by this climate. The Impact of Technology on Stress On-the-job stress is a relatively new experience in modern day society People today now more than ever know what it means to experience work related stress. Over the years the work environment has gone through many changes and it continues to change. Changes have occurred from medical professionals to underwriting professionals from pilots to sales representatives. Challenges also continue to be the order for today’s workplace. For maximum performance to be achieved, challenge is almost imperative. Some employers have not yet realize that employees have only a limited mental and physical ability and may not always be able to handle the many challenges they face. As employees continue to apply pressure offering little support, employees experience work related stress. Moreover individuals are similar to machine they eventually break down or malfunction. Professional stress is a threat to one’s physical and mental health, and consequently affects the health of the organization. Work related stress is caused by a condition in the workplace that adversely affects an individual’s performance and sometimes affects one’s overall well-being. In some instances work stress is disabling, and chronic cases required psychiatric counseling. There are numerous factors that contribute to professional stress. Some of the most common causes are: Excessive Working Hours Some employees can work excessively, but only for a short period. After a while the body gets exhausted and burnt out and eventually leads to devastating results both physically and mentally. Work Under-load Employees perform the same duties repetitiously and the tasks become boring and routine. This factor has also been identified as a stress contributor. Job Insecurity Many organizations today are now experiencing restructuring, merging and downsizing. Employees fear that their company’s reformation will result in job loss. This uncertainty leads to work related stress. High Performance-Demand Employers set unrealistic expectations especially during corporate reformation. Employees may be timid to admit or express to their superiors that these time constricts are not feasible, not wanting to be viewed as not being able to handle a particular job. As a result employees burn themselves out, which again leads to tremendous stress and suffering. Workplace Culture Adjusting to a new environment sometimes poses a great deal of stress. Adapting to a workplace dress code, communication pattern, chain of command, behavioral patterns of coworkers and superiors, at times can be a lesson in itself. Some adjustments may cause conflicts with superiors and colleagues. Workplace gossip is also another major stress arouser. Personal Problems Employees tend to carry their anxiety and family life to the workplace. The individual may find it difficult to focus well on his or her job and may lack the ability to carry out the require job functions. T echnology The upgrade and expansion of computers, cell phones, fax machines and the internet has resulted in employers expecting high productivity, speed and efficiency. Employees are faced with sudden changes and sometimes limited or inadequate training. They are expected to perform well and become their own administration centers, with the computer system as the controller. Everyday interaction with coworkers is quickly subsiding and emails are replacing this channel of communication. As a result employee’s sense of well-being no longer exists and as anticipated this has a profound negative effect on one’s job performance. Today’s organizations are now giving serious considerations to stress management and are ensuring that it becomes a part of the company’s culture and philosophy. Measures are being taken to raise awareness and prevent stress in the workplace. Work related stress is induced through many forms and technology is one of the leading causes. As the face of technology continues to rapidly change, employees will be pressured to develop their abilities, thus it is imperative that employees determine the skill of coping with work related stress. References Schermerhorn, J.R., Jr., Hunt, J.G., Osborn, R.N. (2005). Organizational behavior (9th ed.). [University of Phoenix Custom Edition e-text]. Hoboken, NJ: Wiley. Retrieved June 11th, 2006, from University of Phoenix, Resource, and MGT331- Organizational Behavior Website. Spiers, Carol (2002). Organizational Stress: A Management Perspective. Retrieved June 11, 2006 from www.csa-stress.co.uk. Research Papers on Influence of Ethics on Decision MakingIncorporating Risk and Uncertainty Factor in CapitalThree Concepts of PsychodynamicThe Relationship Between Delinquency and Drug UseThe Project Managment Office SystemGenetic EngineeringInfluences of Socio-Economic Status of Married MalesWhere Wild and West MeetBionic Assembly System: A New Concept of Self19 Century Society: A Deeply Divided EraAssess the importance of Nationalism 1815-1850 Europe

Writing English Coursework

Writing English Coursework Writing English Coursework Writing English Coursework: Custom Writing If you are writing English Coursework, you will find this page useful. Down the page you will a well-written sample of English coursework on the topic Sir Arthur Conan Doyles short stories. If you want to get a custom coursework written by professional writer from scratch in accordance to your specific instruction, you should order coursework writing service at our site. We deliver high-quality original coursework on time! Do not forget to review tips on marketing coursework writing, English essay writing, and take a look at free English essays in our paper blog maintained by professional writers! Writing English Coursework: Sir Arthur Conan Doyle's Short Stories In this English coursework essay, I will be studying in depth one of the Sir Arthur Conan Doyle's short stories, The Adventure of the Speckled Band. This is from his collection of short stories, the Adventures of Sherlock Holmes. I will be comparing this story with five other short stories, all from the same collection as The Adventure of the Speckled Band. The stories are The Red-Headed league: The Boscombe Valley Mystery; The Man with the Twisted Lip; The Blue Carbuncle and The Engineer's Thumb. All these six stories were originally published between 1891 and 1893, in the Strand Magazine. This illustrated monthly magazine was founded by Sir George Newnes in 1891 and became prominent for its publishing serialisations and short stories. The style of stories in the Strand were mostly all fictional, with Conan Doyle's The Adventure of Sherlock Holmes pretty much dominating the magazine. As stated in The Story of The Strand Magazine, it was prominent for its superior but middlebrow fiction. This shows the main style of the Strand magazine was to print fictional short stories. The stories were mostly adventure stories, that appealed to the audience because of the suspense and tension that built up until the plot was revealed at the end. At the time its biggest reader base was the growing educated middle class, who had the leisure time to read magazines like the Strand. The magazine was produced during a publishing boom of what has been collectively called railway magazines. This m eans The Strand will have been boosted in its amount of readers, until it ceased publication in 1950. The different types of reading audiences that have enjoyed the stories vary quite a lot. The main reason these stories took off so much is by them being read on trains by businessmen or just general people whilst they were travelling. In the late 1800s, trains were the main source of businessmen travelling around. However, many other audiences read the stories, for example children and the working class liked to read the fictional stories. Conan Doyle's purpose in writing The Adventures of Sherlock Holmes was probably because he wanted to write something that would really get people intrigued, and excited about the conclusions to his stories. The general appeal of detective stories is to get the reader guessing at who committed the murder, or whatever the case is. Conan Doyle builds up the suspense and is extremely good at keeping the reader guessing, and making them read on. In the Speckled Band a characters says, For pity's sake tell me the cause of my sister's death. What the character says almost epitomises what the audience is thinking. This shows that the writer of detective stories always try to keep the reader on a tender hook, which is why the stories appeal so much. Conan Doyle also uses this type of thing in the titles to his stories as well. The Adventure of the Speckled Band suggests that there will be an adventure involving something mysterious and intriguing, the Speckled Band. It is the same with The My stery of the Red-Headed league and the man with the Twisted Lip, because words like Red-Headed league are very random and uncommon, suggesting they are mysterious. In all the Sherlock Holmes stories, Conan Doyle uses the historical context to entertain his readers, and because there are different generations of audience it has consequences of how they react to the stories. For example, a reader in the early 1900s would react differently to things than a modern day reader. Because the stories were written in the late 1800s, many things were different to the modern day. Transport, dress and the language spoken by the characters have changed since the stories were written. The Boscome Valley Mystery provides us with the quote, flying westward at 50 miles an hour. This would be realistically fast and exciting to a 19th century reader, but to a modern audience it wouldn't be terribly fast compared with the trains we travel on now. It would give the modern audience an interesting comparison in transport technology from now and then. Furthermore, a character in the Speckled Band is described as having a black top-hat This is what businessmen in that p eriod often wore, so would relate to a 19th century reader, but would be of historical interest to a modern audience. The language used is also of historical content. Holmes often says, pray take a seat, which wouldn't be used in modern terminology. This is something a 19th century audience would relate to because it would be used in their day, but would be of historical interest to a modern reader as words like that aren't used any more. Another related post onMuch Ado About Nothing:. Read also: English Literature Coursework Comparative Analysis Essay A Reflection Essay Sociology Coursework Help Critique Essay Write

Target market and segmentation Research Paper Example | Topics and Well Written Essays - 750 words

Target market and segmentation - Research Paper Example There is a special emphasis on the small to medium sized business. The businesses that are likely to benefit most from the services offered by Capstone accounting firm include the non-profit organizations, servicing entrepreneurs as well as individuals (Trugman & Person, 2005). Based on the competition that already exists in Indiana with regards to the accounting firms available, the firm will not be that big. It will begin as a small firm that only caters for the needs of individuals and the small and medium firms. From what has been projected by the US Bureau of statistics, since the accounting jobs are projected to grow at a rate of 13% between 2012 and 2022, the capstone firm is likely to grow at the same rate or at a slightly lower rate of 10% per year. This is the growth rate of the target markets. This is reflected as a result of the growth of the already established markets as well as the movement into the Indiana area. This growth rate has plateau for a long time but is expected to gain stability in the near future. This is based on the constant need for accountancy jobs in the area. In addition, there is evidence that the consulting services are growing much faster that the auditing business. This will enhance growth as it will be possible to diversify the kind of services offered. There is also a great need for accountants as the economy of the region also grows. It is projected that the demand for accounting services will be increased and converted to billable hours due to the impac t of the regulatory environment and the stricter laws and regulations placed on the financial sector (Ahmed & Hopson, 2000). The most common unique features and dynamics of the business include the fact that the business can offer services for the low unemployment and the tax incentives for new businesses. As such, the firm will only begin at a small scale. However, it is indicated that with a longer stay into the market, full range services that offer services to the