Gangrene Essay

Gangrene is a condition that occurs when body tissue dies. However, in the book Whale Talk, Andy Mott states, â€Å"Gangrene †¦Ã¢â‚¬  (is) â€Å"†¦ rot. † (p. 134) Technically he is right. It is caused by a loss of blood supply due to an underlying illness, injury, and/or infection. Gangrene is probably one of the worse types of infections that can result in an amputation. Fingers, toes, and limbs are most often affected, but gangrene can also occur inside the body, damaging organs and muscles. There are different types of gangrene and all require immediate medical attention. Blood plays a very important role in your health. Not only does it transport oxygen and nutrients throughout your body to feed cells, it delivers disease-fighting antibodies that protect your body from infection. When blood cannot travel freely throughout the body, your cells cannot survive. Infection can develop and tissue can die from gangrene. So, Andy Mott’s blood in his leg could not travel freely. In the book Whale Talk Andy states, â€Å"My mom’s boyfriend (Rance Haskins)†¦ he’d tie my leg to the pipe under the kitchen sink†¦I’d been there almost twenty-four hours†¦ I guess I kept trying to get away†¦ and the knot just got tighter. † (p. 65) Any condition that affects blood flow increases your risk of gangrene, including: Diabetes, Atherosclerosis, Peripheral arterial disease, Trauma, or injury. Injuries that leave a portion of muscle tissue deprived of oxygen make a perfect home for infections. Some of the cells in a wound are already dead, and the infection starts in these. â€Å"Crush† injuries are most likely to cut off blood supply to a large amount of tissue, and are most prone to gangrene. The infection usually strikes the hands or legs, where blood supply is most easily cut off. In Andy Mott’s case gangrene affected his leg. He said, â€Å"†¦ my foot was discolored all the way to my calf†¦they had to whack†¦Ã¢â‚¬  (his leg)†Ã¢â‚¬ ¦ off before it snuck up and got something really important. † (p. 165) Surgery can also produce areas of died tissue. This is common in people who have preexisting vascular problems, or risk factors for heart disease. For example, high cholesterol can make blood more likely to clot. A person with high cholesterol is more likely to have more clotted blood vessels after surgery. The tissue that’s normally fed by those blood vessels can run out of oxygen, allowing bacteria to multiply and gangrene to start. Serious diseases that interfere with blood flow can cut off oxygen supplied to arms or legs, even when there’s no trauma or injury. For example, peripheral vascular disease in which blood flow to the legs is poor and can deprive a foot or leg of blood or oxygen and cause gangrene. People with diabetes are prone to gangrene in the feet. Diabetes-related infections are the most common reason for foot amputation. Severe frostbite (due to overexposure to the cold) can also lead to gangrene due to lack of blood flow to the tissues. Your arteries carry blood rich in oxygen and nutrients from your heart to the rest of your body. When the arteries in your legs become blocked, your legs do not receive enough blood or oxygen, and you may have a condition called peripheral artery disease, sometimes called leg artery disease. In severe peripheral artery disease, you may develop painful sores on your toes or feet. If the circulation in your leg does not improve, these ulcers can start as dry, gray, or black sores, and eventually become dead tissue resulting in gangrene. The presence of atherosclerotic disease (a disease in which arteries are stiff and hard, with fatty deposits blocking blood flow) is a major factor to gangrene, particularly in the toes, feet, and legs. Gangrene is caused by a loss of blood supply due to an underlying illness, injury, and/or infection, like: Diabetes, Atherosclerosis, Peripheral arterial disease, Trauma, or injury. This is why gangrene is probably one of the worse types of infections that can result in an amputation. But when you really think about it, it could be so much worse!

Review of the Child Protective Services Investigation Process Essay

In the beginning of 2004, the tragic death of a young boy in San Antonio, TX raised concerns about Texas Department of Protective and Regulatory Services’ (TDPRS) procedures relating to the investigation of the child protective services (CPS) process, including responding to telephone reports and assessing the risk of maltreatment accurately. TDPRS is currently under investigation ordered by the Governor, Rick Perry. The Governor stated, â€Å"there is enough evidence from various parts of the state to suggest that some of our most vulnerable children are not receiving the protection they need from abusive situations. The evidence leads me to believe we have a systemic breakdown in the safety net that must protect abused children† (www.governor.state.tx.us July 1, 2004). This paper examines current procedures in the investigation process and provides recommendations for improvement related to several of the details and feature of the operations process. â€Å"Reinventing government† initiatives draw heavily on supply chain management, total quality management, business process reengineering, and just-in-time delivery – concepts that fall under the Operations Management umbrella.(Chase, 2003). Because this review is narrowly focused on the CPS investigation process, there are several essential elements of child welfare services that are not addressed in this paper, including substitute care and permanency services. OVERVIEW OF FUNCTIONAL AREAS The overall goal of CPS is to protect the unprotected children from abuse and neglect. This report focuses on specific CPS functions and crosscutting themes. These functions are those that comprise the child protection response to allegations of abuse and neglect. Operational definitions described in this report include: * Screening and Intake – the process by which CPS receives a referral and a report concerning allegations of child abuse or neglect, and decides whether or not to respond to the referral and report. * Investigation – the process by which CPS determines whether child maltreatment has occurred or if a child is at risk of maltreatment, and the decisions and actions that are needed to ensure the child’s safety. * Other CPS Response and Alternative Response – a response to an allegation of abuse or neglect that assesses the needs of the child or family with or without requiring a determination that maltreatment has occurred or that the child is at risk of maltreatment for the purpose of providing the family with services. For each function, there are several different features. The workflow of these functions is described in Table 1. SCREENING AND INTAKE Receiving community referrals, which includes those from mandated professional reporters and the population at large, is the gateway to CPS. Features of the intake procedures include the availability to receive reports, methods for documenting reports, and timeframes for accepting and forwarding a report. Intake is available 24-hours a day 7 days a week, and centralized in Austin, TX. Referred reports are generally categorized into two groups. In the first group, CPS caseworkers are dispatched immediately for children believed to be in imminent risk of harm. In the second group, investigations are usually initiated within 10 days. The policies indicate that a decision protocol for forwarding cases for investigation. The hotline workers conduct quality assurance (QA) reviews on each case and decision to forward a case to investigation is made with supervisor approval. In case of sexual abuse and serious abuse, the case must be notified to law enforcement. INVESTIGATION The investigation function addresses the process of determining whether a child has been maltreated or is likely to be maltreated, and if services are needed to ensure the child will not be harmed in the future. TDPRS implemented the use of risk and safety assessment (IRA) as tools to guide decision-making as to when and how to intervene to keep children safe in the immediate future and to reduce long-term risk. The result of IRA was included at case closure, during case planning at any major decision point, or whenever circumstances suggest a child’s safety is at risk. Investigators usually check if the child’s family has had a prior validated report of abuse or neglect. Investigators then visit and interview the family, including initiating face-to-face contact with the children, and begin collecting information about the alleged maltreatment incident. If an investigator, during the initial investigation, believes that a child has been maltreated and needs the court to protect the child’s safety, the investigator must initiate judicial oversight of the case, which can be time-consuming and complicated. While the investigator is following the procedures involved in investigating the alleged maltreatment, he or she is also developing a tentative plan to address those conditions in the home that CPS believes contributed to the maltreatment of the child. This plan ultimately becomes the case plan that outlines treatment services for the child and the family. The plan described what actions are required of all the parties involved to correct the condition that caused the maltreatment. OTHER CPS RESPONSE AND ALTERNATIVE RESPONSE The overall goals of alternative response are to provide a response option to those families whose situations did not meet the mandate or criteria for CPS involvement, to serve low-risk or low-severity situations, or to improve family situations. This is to emphasize partnering the families with the community and creating a network for the family, protect children and assist parents to recognize and remedy conditions harmful to their children, provide preventive services before the need of CPS involvement is required, and prevent the family from potentially being re-referred. The causes of child abuse and neglect are complex, and a case plan can involve referrals to an array of individuals, including caseworkers from other units in the agency, private service providers such as mental health and counseling professionals, other public agencies such as housing and transportation services. CURRENT WORKFLOW Documenting business process flows visually not only helps in ISO and QS initiatives, but it is the first step toward continuous improvement. (Gould, L. 2000) A good way to start analyzing a process is with a diagram showing the basic elements of a process (Chase, 2003) Table 1 describes the overview of current workflow from the time the report of maltreatment was reported to CPS until the completion of the investigation. Table 1 UNDERLYING PROBLEMS Because child protection is a critical service and because of the seriousness consequences of errors, CPS must seek to insure the quality, timeliness, and accuracy of the process both through detailed specifications (laws, regulations, and policy) and thorough supervisory oversight. However, the process must be balanced with systems that give workers and supervisors sufficient flexibility to apply sound professional judgment. Increases in the number of maltreatment cases, the changing nature of family problems, and long-standing systemic weaknesses have placed the CPS system in a state of crisis and undermined its ability to fully carry out the responsibilities for abused and neglected children. First, child maltreatment reports have risen steadily across the state. The caseloads of CPS have grown correspondingly, and CPS cannot keep pace with this workload. Second, these caseloads are increasingly composed of families whose problems have grown more troubling and complicated, with substance abuse a common and pervasive condition. Finally, systemic weaknesses, such as difficulty maintaining professional and skilled workforce, inconsistently implementing policies and procedures, and poor working relationships with outside resources has created a long-standing problems. The combined effect of difficult caseloads and systemic weaknesses may endanger the lives of children coming to the attention of CPS. In CPS, the staff sometimes deal with life-and-death issues, the knowledge of and consistent application of appropriate policies and procedures are critical. However, CPS staff is unable to consistently apply existing policies such as inadequate safety assessment. This is because policies change frequently, no procedures manual exists, and information is inconsistently distributed to all staff. By necessity, CPS should work efficiently and effectively with outside resources to protect children. However, the outside resources, like CPS, also face problems associated with the large volume of increasingly complex cases, budget cuts, and Medicaid reform. Unnecessary time spent to transfer or refer cases diverts the investigator from performing investigative activities on other open cases and create â€Å"congestion† in workflow. COMPARE AND CONTRAST WITH OTHER PRACTICE In 1994, Missouri developed a new strategy to handle the overwhelming number of reports coming into its CPS system. Missouri recognized that state government, acting alone, had neither the resources nor the local community, neighborhood, or family base to effectively alter the cycle of abuse and neglect. The agency and local CPS offices have turned to the broader community of churches, schools, mental health providers, and others to expand their reach. By developing partnerships with these community groups, CPS is able to quickly increase the number of people available to serve children and their families, without increasing CPS staffing levels. The model in this state is also based on the premise that not all CPS cases require the same traditional approach. Instead, the models incorporate a flexible response, whereby CPS cases can be grouped according to the nature of the allegation, recognizing that different types of allegations required different responses. RECOMMENDATIONS Build Community Partnership Different types of maltreatment require dramatically different prevention and treatment strategies. It is critical for CPS to form partnerships between CPS and community service providers. This will allow the cases to be referred and transferred more smoothly and in a timely manner. However, ultimate success will depend on the CPS staff’s ability to overcome certain challenges, such as developing willingness within the community to become more active in protecting children from maltreatment and to adapt to new roles and responsibilities. Refine the Key Performance Requirement Key Performance Requirements How to Achieve These Requirements Report Receipt (Intake) * Community awareness of when and how to report * Minimal wait to reach the intake workers * Effective use of the CAPS (agency computer system) * Enhanced phone system that provide real time information, manage call distribution to available workers, and support estimation of staffing requirements Screening * Immediate response to high risk situations * Reasonable timeliness of decisions on other situations * Sound screening decisions * Screening guidelines that provide consistent direction * Immediate access to relevant information system * Real-time consultation from experienced supervisors Assessment (Investigation) * Sufficient thoroughness; reasonable and prudent efforts made to obtain relevant information * Timeliness of decisions * Decisions consistent with information and with policy * Assessment guidelines that provide consistent direction * Assessment timeliness requirements that balance thorough information gathering with responsiveness * Reasonable caseloads and adequate number of staff * Accessible consultation from experienced supervisors Management Reporting * Information that enables management to make sound judgments regarding overall performance and other matters, such as staffing requirements * Information that enables supervisors to manage caseloads and monitor quality and timeliness * Use of the information to identify targeted improvements where needed * Real-time information about on-going cases * Reports on both the detailed (by worker) and summary (by unit) level on caseloads and case status (pending, deadlines, overdue, etc.) * Reports of quality assurance findings * Designation of specific performance measures that will be tracked and monitored with comparisons across local offices * Management reports on overall program performance including workload, timeliness, quality assurance results, investigation outcomes, list of outside resources, etc. CONCLUSION TDPRS is facing increased reports of child abuse and neglect, as well as a disturbing increase in the number of families with severe and multiple problems. The burden to improve the ways CPS responds to children at risk of abuse and neglect falls on state and local governments. When a process is operating at capacity, the only way to take on more work without increasing the waiting time is add more capacity (Chase, 2003) CPS management must recognize that the traditional approaches to child protection cannot keep pace with the demand for services. CPS needs to reach out to communities to establish partnerships among service providers, as well as our citizens. Furthermore, the CPS management team must look at the entire workflow of the operations process and recognize long-standing systemic problems. It is critical to seek ways to correct deficiencies and to build and maintain the personnel that will support the operations management strategies. REFERENCES: Chase, R. (2003). Product design and process selection. Operations Management for Competitive Advantage, Tenth Edition. The McGraw-Hill Companies. Chase, R. (2003). Operations strategy and management change. Operations Management for Competitive Advantage, Tenth Edition. The McGraw-Hill Companies. www. tdprs.state.tx.us www.governor.state.tx.us Gould, L. (2004) Designing a better business. Gardner Publications, Inc. Retrieved from www.autofieldguid.com on 8/23/04 McDonald W. (2001). National study of child protective services systems and reform efforts – Literature review. Retrieved from www.aspe.hhs.gov.hsp/protective01/ on 8/22/04. http://www.gao.gov/archive/1997/he97115.pdf

As Long as Grass Grows or Water Runs Questions

When Thomas Jefferson was Secretary of State, he believed that the Indians should just be left alone. Once he became president, he wanted to remove the Indians. I believe he did this because he anted to gain popularity. . Andrew Jacksons early political/ military career foreshadowed his Indian policies as President because he was always was a tough and violent guy and hated the Indians since day one. Now, as president, he fully Was pro-Lillian removal and supported the bill to remove Indians. 5. Zion, unlike traditional histories, believes that it was no just a war against Great Britain for survival, but essentially a war for land to expand the country. 6. Zions view of Arthur Schlesinger The Age of Jackson andMarvin Meyers The Jackson Persuasion is that the books concentrate more on his political and economic accounts, not on his years battling the Indians. Both books make Jackson look like the good man; they dont mention anything about him owning slaves and other heinous truths about him. 7. Cherokees desired to fit into society. They began owning slaves an adopted Christianity as their religion. 8. The purpose of Zion stating that Jackson was declaring states rights for Georgia on the Cherokee question but attackingSouth Carolinas right to to nullify a federal tariff to show that Jackson wanted to stay popular 9. The Trail of Tears was the removal of the Cherokee Indians by the government, from Georgia to Oklahoma. 10. The sign efficacy of the phrase As long as grass grows or water runs means basically that itll never happen. Jackson had used this phrase on the Indians. He said that the Indians could have their land and that no settlers would steal it from them, but Jackson had lied to the Indians because there land was still taken.

Expand the report that will be send later. Focusing on training and Research Paper

Expand the report that will be send later. Focusing on training and development, staff turnover, reward and benefit as well as r - Research Paper Example The company achieved a 27% revenue growth over the three years ending in 2007 (Seeking Alpha 2011). This paper will evaluate whether the recruitment and selection, training and development, staff turnover, and reward and benefit policies of McDonalds are strategic or not. The paper will analyse if those policies have assisted the organisation to achieve its goals and objectives. Recruitment and selection The market success of any business largely depends on its product quality and service efficiency. It is clear that high quality products can be designed, produced, and delivered only if high quality people are employed. AsRioux and Bernthal (1999) point out, for any business like McDonalds offering customised services, efficiency in employee recruitment, selection, and retention is particularly vital to meet customer satisfaction and thereby promote market share growth. While analysing McDonald’s recruitment and selection policy with reference to related practices such as trai ning and development, staff turnover, and rewards and benefits, the policy seems strategic. ... 004, the company employed 43,491 people in its restaurants and they embraced 40,699 hourly paid workers, 2,292 managerial personnel, and 500 office staff. McDonald’s US franchisees employed further 25,000 people in 2004 (The Times 100, n.d). Most of the McDonald’s employees are paid based on an hour-rate system and those employees are referred to as crew members. In order to ensure the efficiency of employee recruitment and selection process, McDonalds’ management has specifically outlined skills and behaviours that an applicant should possess. According to this, â€Å"for each position there is a job description outlining typical duties and responsibilities and a person specification defining personal skills and competences.† (The Times 100, n.d). The McDonald’s recruitment policy makes its individual restaurants responsible for appointing adequate number of hourly-paid workers. The company’s Management Recruitment department coordinates all activities associated with the recruitment process (McDonald’s Restaurants Limited 2004). In order to recruit skilled and efficient hourly-paid employees, the organization follows some typical requirement approaches including advertising in restaurants, local job centres, career fairs, and other local facilities (The Times 100, n.d). Throughout the company history, it seems that McDonald’s management mainly uses advertising in restaurants technique to hire quality staff. The company believes that this recruitment policy would assist to find out quality workers from local people and/or friends of existing workers. The management collects applications from huge number of candidates and prepares a short list of applicants to be interviewed based on specific criteria. Over 60% of the McDonald’s crew members are aged 20

Viewpoints of Judaism by Abraham Geiger and Samuel Raphael Hirsch Essay

Viewpoints of Judaism by Abraham Geiger and Samuel Raphael Hirsch - Essay Example Abraham was terrified by tremendous loss of European Jewry embarrassing secular nationalism. He saw the solution to this was to modernize Judaism. He looked at Judaism as more of a religion than a culture. Samson Raphael Hirsch was born on June 20, 1808 in Hamburg, Germany. He schooled in public schools and was influenced strongly by Schiller and Hegel. He acquired his Jewish education at home. He grew up in a strong Jew foundation, his father who was Staunch Jew and his grandfather founded Talmud Torah in Hamburg. He grew to become a Rabbi in Oldenburg, Emden who had an enormous influence on Orthodox Judaism. In his studies, he went to Bonn University, and coincidentally Abraham was one of his classmates. He was an author of several prominent books and published Jeschurun, a monthly journal. He viewed Judaism as a teaching or lore and not as a law. A teaching expressed in ceremonies that are symbolic and change with development in history Orthodox Judaism is extremely strict in it b elief in torahs, bible, and concept of messiah (coming of a savior). They believe the torah is verbal communication between Moses and God on Mount Sinai, in 1312 BC. Orthodox Judaism was then formed on this basis, communication (Falcon & Blatner, 3). Orthodox customs and traditions are founded on torahs. These traditions have been passed down successive generations as God’s own sacred word. However, Reform Judaism does not believe in Torah divinity. They view the â€Å"oral law† as a Judaism historic development reflection, and God’s encounter with each successive generation. They believe in God working through agents (human). In addition, that each successive generation has brought up a competent and religiously motivated teachers. In addition, that some individuals of a certain generation may succeed those in the past. Reformists do not believe sacred texts to be revered and devalued them. In addition, Mesorah is rejected in Reform Judaism. It views Torah divi nity as infallible (Neusner, 5) Function and status of women differs in both branches of Judaism. In Orthodox Judaism, Both women and men are separated in worship. Women segregation in worship differs in two ways. Men and women during Reformed service are not separated. However, instead of isolating women who are currently experiencing their menstrual period, they segregate all women from men. In the orthodox sitting is strongly interlinked with the belief that women are ritually impure/ unclean during menstruation. Another reason for segregation is that women can be a disruption to men in time of worship. Reform Judaism does not acknowledge this kind of belief. They view them as shallow reasons for separation during worship. For them, they all worship together despite neither gender nor female biological condition (Berlin& Grossman, 527). Another difference in both branches involves status functions of women and their functions in the community. Reformists have been open-minded to having women as cantors, rabbis and as educators for a long time. They treasury and value highly existence of these women in their congregation. They also see it as enrichment of their worship experience by having these women play these central functions. In orthodox tradition, having women in this position is seen as an act of disrespect/ insult to

Teacher expecations and how they infulence kids Essay

Teacher expecations and how they infulence kids - Essay Example Expectations of teachers manifest themselves in the way they treat their students especially lower grade students who are still undergoing cognitive development. Most teachers exhibit differential behavior toward students, depending on their intellectual abilities. Such behavior may be appropriate or not. If much attention is paid to the bright students only, the rest will be disadvantaged, and may lose interest in the learning. Teachers should expect the best from all their students, irrespective of their abilities. If a teacher publicly declares the weaknesses of their students, they lose confidence in themselves (Begley, 2003). Teacher expectations of their students vary, depending on the grade they are in and their capabilities in different subjects. However, high expectations occur in the subjects considered ‘tough’ and for students in final grades. These high expectations are meant to make the concerned students work harder and meet them. However, this is not always the case, as different students will interpret this differently. High expectations exert pressure on students, and get discouraged if they fail to meet those expectations. Low expectations make students lose confidence, and interest in learning. The differential behavior by teachers results in widening of the gap between the low and high –achieving students. Some teachers choose to concentrate on the high achievers only, while others concentrate on the low-achievers as a compensatory strategy. Concentrating on low-achieving students evokes negative treatment from teachers toward such students. Such students may perceive their special treatment to be a result of their incompetency. This makes them develop low expectations of themselves and may not be motivated to work hard. For teachers to have a positive influence on their students, they should set realistic goals for their

Effects of Facebook Usage on the Egyptian Revolution Research Paper

Effects of Facebook Usage on the Egyptian Revolution - Research Paper Example In fact, social networking sites have been the most visited websites in the internet and a lot of news from current events have traversed the connections in these social networking sites. Among the currently existing social networking sites, perhaps the most popular is Facebook. Because of the great advantages and convenience that it offers, Facebook has been part of the ways for people to communicate with each other, from simple personal messages to updates about what is going on with both the local and international communities. As such, this research paper will look into exactly how instrumental Facebook has been in affecting one of the most controversial events of recent times, and that is the Egyptian revolution. This research study and the applied hypotheses are rooted on the Theory of Planned Behavior by Icek Ajzen (1987). The goal of the Theory of Planned Behavior is to provide an explanation as to why people do what they do (Ajzen, 1987). Theorists explain that people do so because they form an INTENTION to carry out the action. Intentions are influenced by the person’s beliefs, the social pressure to conform to the wishes of others, and their perceived ability to carry out the action. These are known as ATTITUDE, SUBJECTIVE NORM and PERCEIVED BEHAVIORAL CONTROL. Thus, the Theory of Planned Behavior is a theory which predicts deliberate behavior, because behavior can be deliberative and planned. According to the theory, the best predictor of behavior is intention. Intention is the cognitive representation of a person's readiness to perform a given behavior, and it is considered to be the immediate antecedent of behavior (Ajzen, 2005). This intention is determined by three things: their attitude toward the specific behavior, their subjective norms and their perceived behavioral control. The theory of planned behavior holds that only specific attitudes toward the behavior in question can be expected to predict that behavior (Manstead & Parker 1995 ; Terry, Hogg and White 1999; Parker, et al 1992). In addition to measuring attitudes toward the behavior, it is necessary to measure people’s subjective norms – their beliefs about how people they care about will view the behavior in question. To predict someone’s intentions, knowing these beliefs can be as important as knowing the person’s attitudes. Finally, perceived behavioral control influences intentions. Perceived behavioral control refers to people's perceptions of their ability to perform a given behavior. These predictors lead to intention. A general rule, the more favorable the attitude and the subjective norm, and the greater the perceived control the stronger should the person’s intention to perform the behavior in question (Aronson, Wilson and Akert 2003). This study is interested in knowing how the actions of people pertaining to using Facebook affected the revolution and partly, the study is also interested in knowing why people re acted as they did and what were the effects after such actions.

Marketing Mix for the Holden Commodore Case Study

Marketing Mix for the Holden Commodore - Case Study Example The car has been produced with a different target in the market but it has remained a family car. But the Holden Commodore VE Ute which was released in 2007 has a new target to individual users. It is small compared to the others but is has the appearance that makers Commodore in the market. The Holden Commodore Sport wagon which was released in 2007 is also a family car and is larger. This shows that the company has been responding to the changing need of the market and has therefore been producing models that go with the market. There are also some models that have been targeted for the upper market. Although most of the models have been selling at a constant price, there are some models like Commodore VE that has been produced target the higher income market. the company has been pressure to lower the price of the VE model as the demanding the market falls due to low sales attributed to the its exorbitant prices. (Edger, 2002) Since it was produced the primary target market for commodore has been the family. It has bee produced targeting the family market and therefore the model have been made larger in a way that they can carry the whole family. The company has been producing medium sized cars that are usually important for family travels and other means. Therefore the family has been the primary target market for the cars. ... The company has been producing cars which are meant for private use. All the models produced are personal cars which are mainly aimed for the family. The features that are produced with each successful model show that the car is for the family market. They produce medium sized cars which are safer and durable. However in the recent past there have also been productions of other models that are aimed for the secondary market. These include the sportive VE Ute which is aimed at individual travelers. But this can only be considered as the secondary market since there are not many productions that have been made on this model. Generally the company has produced cars that are primary made to meet the needs of family travelers but the trend in the market has forced it to produce other models which specifically target the individual travelers as well. The company has been improving its models since it was produced in order to put in place some futures that are meant to position it as a contented in the target market. With new models entering the otherwise competitive market, Commodore has been retaining large sales owing to the way it ha s been changing features of its cars to meet the demands of the target market. The design and the price of the cars have been well planned in order to fit the status of the target market. (Kenwrite, 2004) Positioning When the first car was produced the level of competition in the market was low compared to what it is right now. By then there were not many models that were targeted to the family target market but with time there have been new entrants in the same market that have increased the level of competition. The main competitor of the Commodore model has been the Ford Falcon, Honda CV, Toyotas Camry, Mitsubishi

UNIT 2, MANAGING FINANCIAL RESOURCES AND DECISIONS Essay

UNIT 2, MANAGING FINANCIAL RESOURCES AND DECISIONS - Essay Example As a financial advisor, the business performance can be evaluated on the basis of the information that is obtained from the owner. In explaining the source of finance for Motors Parts Direct Limited, it is important to understand its meaning for the business. Financing is extremely important for starting a business and draw profit from it. There are various sources of finance when a business is looking for start-up. The need for source of finance varies according to the type of business. For processing a business huge amount of capital is needed (Iowa State University Extension, 2013). The source of finance for a business is basically equity or debt. In case of MPD Ltd only debt financing is used as source of finance. However, there are both long term and long term debt for the business. The short and long term debt instruments for the business are discussed hence forth. From the above table it can be stated that the business has started its operation with the help of loan and overdraft. The two types of debt instruments are noted as the liability for the company (Iowa State University Extension, 2013). This liabilities aims at decreasing the liquidity of the company, if the current asset base is not high; even the business does not have enough cash position to maintain a stable working capital. For maintaining its working capital the company requires short term finance of  £ 1,200,000. He also needs the finance for paying the suppliers and make payment to its employees. He needs the amount as these cash are paid even before payments are received from customers. Loan is a useful source of finance for business, which is provided by a single entity at an interest rate. This interest rate is specified by the lender of the loan and it is not decided on mutual basis. If the lender is a bank then the interest rate depends upon the demand of the loan and the rate that are imposed on the banks by the central banks (Steffan, 2008; Fabozzi, 1998).

Gun politics Essay Example for Free

Gun politics Essay This family was a victim of a problem they could have avoided-a problem that, according to Florida park rangers, hundreds of visitors suffer each year. Several times a month, ranger Rod Torres of OLeno State Park said, people get scared and leave the park in the middle of the night. Those people picked the wrong kind of park to visit. Not that there was anything wrong with the park: The hikers camped next to them loved the wild isolation of it. But it just wasnt the kind of place the couple from New Jersey had in mind when they decided to camp out on this trip through Florida. Here is an example of a student model answer of an Expository Essay from The Write Source:Did you know that 7 out of 10 students have cheated at least once in the past year? Did you know that 50 percent of those students have cheated more than twice? These shocking statistics are from a survey of 9,000 U.S. high school students.Incredibly, teachers may even be encouraging their students to cheat! Last year at a school in Detroit, teachers allegedly provided their students with answers to statewide standard tests.Here is an another example of an expository essay. This example comes from Essay Start:Throughout history and through a cross-section of cultures, women have transformed their appearance to conform to a beauty ideal. Ancient Chinese aristocrats bound their feet as a show of femininity; American and European women in the 1800s cinched in their waists so tightly, some suffered internal damage; in some African cultures women continue to wear plates in their lower lips, continually stretching the skin to receive plates of larger size. The North American ideal of beauty has continually focussed on womens bodies: the tiny waist of the Victorian period, the boyish figure in vogue during the flapper era, and the voluptuous curves that were the measure of beauty between the 1930s and 1950s. Current standards emphasize a toned, slender look, one that exudes fitness, youth, and health. According to psychologist Eva Szekely, Having to be attractive at this time . . . means unequivocally having to be thin. In North America today, thinness is a precondition for being perceived by others and oneself as healthy (19). However, this relentless pursuit of thinness is not just an example of women trying to look their best, it is also a struggle for control, acceptance and success. Finally, here are excerpts from argumentative essays: Gun control has been a controversial issue for years. A vast majority of citizens believe that if gun control is strictly enforced it would quickly reduce the threat of crime. Many innocent people feel they have the right to bear arms for protection, or even for the pleasure of hunting. These people are penalized for protecting their lives, or even for enjoying a common, innocent sport. To enforce gun control throughout the nation means violating a persons Constitutional rights. Although some people feel that the issue of gun control will limit crime, the issue should not exist due to the fact that guns are necessary for self defense against crime, and by enforcing gun control is violating a citizen’s second amendment right to bear arms. Another examples of an argumentative essay comes from Bogazici University:Throw out the bottles and boxes of drugs in your house. A new theory suggests that medicine could be bad for your health, which should at leastcome as good news to people who cannot afford to buy expensive medicine. However, it is a blow to the medicine industry, and an evenbigger blow to our confidence in the progress of science. This new theory argues that healing is at our fingertips: we can be healthy by doing Reikion on a regular basis. On Essay By Example, on the other hand, the sample argumentative essay addresses online games and socialization: Online games arent just a diversion, but a unique way to meet other people. As millions of gamers demonstrate, playing online is about friendship and cooperation, not just killing monsters. These games are a viable social network because players focus on teamwork, form groups with like-minded people and have romantic relationships with other players. Massively-Multiplayer Online Games (MMOGs) feature millions of players interacting in the same environment. The games are social in nature as they allow players to band together and complete missions based on a story line, or test their skills by fighting against each other. At the start of the game, the user creates a fictional character, and customizes its physical appearance. Since many games involve combat, players also outfit their characters with armor and weapons, as well as choose their profession. Many popular game titles like World of Warcraft and Everquest follow a fantasy theme, so most professions have magical abilities like healing other players or raising undead minions. While the process seems simple, players may spend hours agonizing over the perfect look for their character, from their armor color to the type of  skills to use in battle. Once their character is created, the player is free to explore the vast, digital world and interact with other players; however they must pay on average $15 a month for game content. MMOG users are mostly male usually between the ages of 18-34 although titles like World of Warcraft have a healthy population of female players as well. With millions of players, there are plenty of people to adventure with. The key to learning to write a good essay is to read and study other essays and then practice, practice, rewrite and practice some more

News Channels Prefrences

News Channels Prefrences After the last millennium year, we had seen a great budding in the entertainment news channel segment. With privatization came, the growth of joint ventured channels as well as big corporations joining the line. Progressively, it broadened its horizon into other sectors Music , Kids , Movie and Sports channels. We also saw a great mushrooming in the News segment. The huge growth was seen with increase in number as well as the audience response. According to Television Audience Meter, the overall television audience share of news channels increased from 1.5 per cent in 2001 to 7.9 per cent in 2012. Therefore, the amount of money spent on this segment was increased as companies could reach specific viewers. The AC Nielsen survey conducted in India showed that 30% of the TV watching population watched Entertainment Channels during the prime time whereas only 8% of the population watched news channels during that hour. With the day to day increase in competition in the News Channel Segment, it remains difficult to keep up the constant viewership. Hence, all the channels are running the rat race in market for gaining mass eyeballs. The news beats are repeated 247 just to keep the viewer stick to the television. These News channels have a floating audience. Literature Review The following is the list of different literature that I have consulted before i undertook this project. All these different pieces of work have helped us deciding the course of action that we may follow and also provided a starting point based upon which we have developed our methodology to achieve our objective. INDUSRTY OMNIBUS RESEARCH REGARDING STUDY OF VIEWS ON NEWS CHANNELS PREFRENCES Cyber Media Research had conducted a survey to understand a viewers perception, awareness preferences .They interviewed around 703 households in Ambala, Delhi Mumbai. The participants were asked to tell their first recall, about their preferred channels without the help of any hints. They were then given a list of 54 channels and they were requested to choose channels. In this way, top-of-mind, total unaided and total preference (sum of unaided and aided preference), were captured in the study and analyzed. Results showed that Hindi news channels were more popular than their English counterparts. AajTak lead with 66% of the market share followed by Star news, Zee news NDTV. This research helped us in determining the factors that people value during setting their preferences for a news channels. UMAR SURVEY BY AC NIELSON This survey covered the media consumption habits of Indians in TV, Print Online media. They used random telephone calls, TV diaries, booklets in which samples of viewers record their TV viewing during measurement week, electronic gadgets like people meter were also used. Calculation of reach: Proxy Sample Rate: 10 individuals For a single episode, if out of 10 people at least 6 saw the 1 minute of the programme then, the reach is calculated as 6 out of 10. Therefore, reach comes up to 60%. Conclusion: The result of the study showed that English is preferred language when going for print media whereas the television is watched more in regional languages. 9 out of 10 people watch TV nearly three-fourth of the surveyed read English dailies. Result also shows that magazines are not a popular choices amongst the rich more than 6 in 10 individuals do not read magazines. This research helps by informing us that the viewership also depends on the segments of people and their preference and lifestyle. FACTORS THAT IMPACT NEWS This article by Edd Applegate, a professor of Advertising at Middle Tennessee State University in Murfreesboro writes how journalists should not be influenced by commercials or professionally prepared news releases. He also speaks about how the news is being generated by PR Personnel and Manipulators. Manipulators have been successful in the past, perhaps too often for the countrys welfare. For example, Presidents of the USA such as Kennedy, Johnson, and Nixon were successful in manipulating the press. President Franklin Roosevelt and his charismatic personality influenced what and how reporters wrote for the press. 4. CATEGORY TO HARD AND SOFT NEWS -CONFERENCE PAPERS, INTERNATIONAL COMMUNICATION ASSOCIATION. The study mainly focused on print journalism. However, as briefly described above, it describes hard news / soft news studies, which now does not limit itself to the print media but rather include television and more recently, new media. Moreover, as we will presently show, most of these studies research the way the audience (readers, viewers, listeners) consume the different types of news. Methodology The data collection instrument in this survey is questionnaires collected through field based survey Web based survey. The location of the survey was limited to the periphery of Manipal. The questions records the degree to which Television News Channels sensationalize and manipulate news and space for their suggestions is also provided. The survey consists of ten questions and the Sample size was between 50 60, which is significant for doing and Qualitative Critical Analysis. The results will be depicted using tools like Histogram Pie Charts. Sample Size: 55 Types Sources of Data: Sources of primary data are Businessmen Service Employees Students Housewives Introduction Television in India has existed in India for about decades, before which the transmission was mainly in black and white. The first telecast started on September 15th 1959 in New Delhi. Color Television was introduced in India during the eighties by state owned broadcaster Doordarshan (DD), followed by the Asian Games which India hosted. In the nineties came the broadcasting of satellite TV foreign programmers like CNN and Star TV followed by the domestic channels such as Zee TV and Sun TV. Prior to this people had to make it through Doordarshan telecasted mostly socio economic development programmes, programmes on agriculture, education etc. with very little entertainment in spite of which the audience were glued to their television sets. Around 1995 Indian viewers were exposed to more than 50 channels and by 1996, more than 60,000 cable operators existed in India. Entry of music channels, movie based channels, soaps started dominating Indian channels by 2003. India in the recent years has experienced the rise of more than fifty 24- hour satellite news channels, broadcasting news in 22 different languages. Indian had only one government controlled television network until private satellite networks came up and hyped up their presence. These 24- hour news channels were considered much better than Doordarshan because of its virtual nature and its capacity to simultaneously capture and publicize reality. Even without commentary a television clip became interesting enough as was shot live. Television as we know has the capability to reach millions of people at the time because it can transmit both pictures and words which become a very powerful advantage and keeps the audience glued. Also the images shown on television are much more effective and powerful than a static picture in a newspaper. However, news channels are on a look out for rating of a particular story, so ironically 24/7 news channels do not telecast news the whole day, the main news although is seen only during the morning, afternoon, evening and late night hours. It is being advocated that television journalism should move beyond mere news reporting to in-depth analysis of news. News channels need to be more sensitive in their reportage and should present the facts in a new format. The problem, it is felt with too much competition among news channels is that, in the race to grab viewers attention, TV channels end up dumping down or using the lowest common denominator to produce programmes that end up underestimating the intelligence of their viewers. Worse, channels trivialize, sensationalize etc. As more news channels enter the fray the endeavor to ensure not just authenticity and empathetic portrayal of people, but credibility as well, would assume paramount importance. WHAT IS NEWS? News is a report of a current event Or future events . News is a description about current on goings in a newspaper, television, radio or internet. From all these, we can safely define news as a development that has happened in the past 24 hours which was not known outside and which is of wide interest to the people and that which generates curiosity among people. W. Lance Bennett claimed, News is usually defined as information that is timely, relevant to the concerns of its audience, and presented in a form that is easy to grasp. NEWS CHANNEL A news channel is one that telecasts, unlike entertainment oriented TV channels, the news that is immediate and effective. A news channels can do what a newspaper cannot because it transports the viewer, though live pictures, to the scene of action. Previously, the Indian viewers had very limited options for watching news. For news they had watch Doordarshan during fixed hours, and some International news continuous channels like BBC and CNN which were available to few viewers. In the need to provide more news and information and to make people more aware of their day to day happenings, Zee News came into the scenario. This is when there emerged what is known as the revolutionary way of telecasting news. Followed by Zee News were Star News and NDTV to provide news and information to the mass audience. In course of time, news stories that were telecasted in all these news channels began to acquire a certain exaggerated and sensationalized character that in a certain sense became difficult to differentiate between reality and entertainment. There are over fifty news channels, including the national and regional, telecasting news all over India. This makes the viewer at times confused as to which channel to watch or just try and watch all the channel leading to the phenomenon called channel switching. Television is a one-way communication; therefore it important to establish the credibility of news channels to ensure quality news. Information today is considered as the main priority in mist peoples lives. Therefore, in this competitive world to get attention from people, credibility is a must. For instance, if BBC is taken as our standard, the Indian channel are long associated with that of BBC, how many of them are even making an attempt to do that is a question that crosses many viewers mind. Sensationalism a conceptual framework The media, especially the news media , has been identified as the fourth estate that works to inform and educate the people in a manner that is fair and accurate while maintaining objectivity; a term used often in the expression of news. Yadav and Sharma (2006) quote Dr N Bhaskara Rao, chairman of the centre for media studies (CMS), New Delhi, Studies indicate that the level of public confidence in the media has been on a decline. There are accusations of arrogance, insensitivity, bias, accuracies, sensationalism, stereotypes, trivialization, conflict of interest and disappearing line between news and views on the other. This brings up the question as to whether the media is overtly indulging in sensationalism and whether such behavior reflects a lack of accountability. Even a not-so-close study of news channels today will indicate a paradigm shift in the standards of news gathering and presentation. Stories are glorified so frequently on the news that it becomes difficult to differentiate between reality and entertainment. Most often the entertainment quotient is higher than the information value. This leaves the consumer of the news, sitting comfortably in armchairs in heated living rooms, absolutely heartbroken at the state of this planet and the people. Most often than not, the emphasis of the story is more on the emotional responses to a particular event than on the event itself. The superficial controversies gets reported leaving little room for in depth analysis of substantiate issues. The focus lies on the juicy aspects of the story to pull in a larger share of the audience which can sold to the advertisers. The news channels face a crisis with the race of eyeballs as they cater more and more to the masses, their programmes accused of lacking dignity and credibility in their coverage. News media is no longer brought to us solely as an accurate source of information about local and global issues. In reality, it is driven by a corporate agenda that has identified a profit opportunity for fulfilling our need to know about the world around us. Increasing corporate involvement has added a whole new dimensions to what we know only as the news. Now factors like reviewing ratings advertising, the 24*7 trend and explosion of technology play more critical roles ultimately affecting the content of the information being provided. Technology by itself was not sufficient to create the multi channel revolution. It is the programmes, their content, their forms and format, the presentation-style, gloss and finish that the ever growing demand of television channels. Media- Money Matters Though the media industry is considered to be the watchdog of the society with its primary aims being to inform, educate and to entertain, there is no denying that today it is driven by profit. Unlike newspapers, news channels and talk o not receive much in terms of the subscription. The cost of some production in terms of the various equipment and resources persons required to come up with bulletins and breaking news is quite high. The constraints of time further increase costs. Such being case, advertisements not only help to cover the production and administrative costs, they also accumulate profits. News media organizations is driven by profit and the profit is dependent on the ratings received, its very important to take steps to ensure people keep watching. Causing a reaction in an audience will get them to tune in the following day. Getting people to tune in everyday is money. Broadcasters buy programming outright from television software companies. The price depends on several things, the genre and the production house among them. Sitcoms and talk shows are less expensive as they are shot within a studio. Similarly, game shows may seem cheaper to make since they are studio based but if the anchor is a big name the cost could be high. Currently, airtime is bought of ratings and advertising rates that channels offer. The weekend Television Audience Measurement (TAM) ratings similar to the TRPs, gauge the viewership demographics of various channels and programmes. The study helps media researchers identify the attention patters of channels, programmes or time slots. Creative heads in each organization constantly strive to come up with programmes which will keep the target audience glued to the television sets. Most often they experiment with anything seemingly fresh or just to publicize a non issue. What makes the TAM ratings even more crucial is the fact that the inflow of ads hinges on them. In short a channels success can be described as a crucial chain of captive programmes, increased viewership, higher TRPs, augmented inflow of revenue and therefore, better content generation. Reporters or their media might benefit from reporting controversy because controversial stories may be more engaging and easier to write. The 247 Trend News programmes are vying for attention with other popular programmes telecast in different channels. The biggest task for launching a satellite channel is programme software for round the clock. In this juncture, news gathering is a major task for the 24- hour news channels. To cater to the task, the emerging electronic channels have not only revolutionized the concept of news on the Indian television but have also changed the news formats. From local events to international events, breaking news to news analysis, television soap to page3 news, every happening comes under purviews of news. But the very nature of 24 hour news channels demands a constant feeding and re-cycling. The tyranny of the sound bite often reduces complex issues to ten second statements. Heads of news organizations agree that today cricket, crime and cinema dominate news. Unlike the print media they do not assume a public interests broadcasters role and thus, let the weekend TAM ratings steer content. Sensationalism Sensationalism in journalism has been a popular topic of fiery discussions for centuries. The word sensationalism is used loosely by people to criticize the media. Even in academic circles, the term has been used with little precision. The most common but vague classifications of the concept are by content: stories about crime, accidents, disaster, and scandal. A few scholars acknowledge that formal features may play a role in what we have come to call sensational, but precisely how the packaging of stories contributes to sensationalism remains virtually unexplored, especially in terms of television news. Data Analysis Below is the graphical representation of the Demography of people surveyed. Age 21 years and Below 3 22- 35 42 36 50 7 50 and above 3 55 As per Age Question 1: Effectiveness of documentary style reporting such as Satyamev Jayate. In the survey of this question it is found that 16% feel that the documentary style programs are not interesting or over analyzed, 36% feel that the reports are irrelevant and only 48% feel that the reports efficiently dealt with the social problems. Irrelevant 19 Not Interesting, over analyzed 8 Efficiently deals and fights with social problems 26 Very Useful 2 55 Question 2: About Breaking News / Exclusive news. 32% of the surveyed population feels that the current practice of showing breaking news is sensationalizing the news whereas 28% feels it is to increase the viewership, 24% feels it is to inform the audience and 16% dont care. Sensationalizing the news Increase the Viewership Informing the audience Dont know 18 15 13 9 Question 3: Effect of Soft News Style of Reporting If the news is framed into a more feature or documentary style it is found that it would not have any effect on the viewership of 63% whereas it would positively impact the viewership of 16% and negatively impact 21%. Positive 63% Negative 21% No Effect 16% Limitations: 1) Due to time constraints, the survey could not be carried out for a large and diversified population. 2) Our respondents are mostly professionals, students and faculty members. 3) This research is mainly based on media and in media. I have covered only TV channels and shows. The study has not included any radio, newspaper or other entertainment channels. Conclusion The sensationalism of news during the dawn of TV journalism in India has becomes the foundation of media professionals in present day and age. The missing investigative spirit, zeal of reporting and the absence of responsibility are all well thought-out to be reasons for these circumstances. The ethics of a journalist has been replaced by money minting thoughts combined with irrelevant media morals where the information is manipulated and spiced up to become the ticket to roof hitting TRPs. Interestingly enough, among the first few cases of news sensationalism is the William Hearsts case of 1898. William Hearst owned The New York Journal, his false reports and pictures resulted in the Spanish-American war. The war in turn resulted to the end of the Spanish domination in Cuba. The world never forgave him for his professional dishonesty, hence the media named him as the father of Yellow Journalism. Although the print media learnt to evolve their guidelines following criticism of its sensationalist stance, TV journalism continues to carry on this disgraceful tradition. In unstructured societies like India, where media is not subjected for fixing responsibility and holding accountability, there is considerable damage. Media now, is being measured less by how objective and credible it is than more in terms of the devastation it can inflict. Lack of organizational checks as well as the encouragement, has seen news being dramatized, as well as spicing it up to stimulate public interest. The result is that often these unverified facts compose a major part of the information telecast throughout the day, seven days a week. This has blurred the line between the do`s and donts of journalism. But Television News channels have certain areas where they have been consistently performing well, but taking to unfair means to lure people into increasing viewership is certainly wrong. They require considerable introspection which is important if media men are to stop contributing to conflicts and violence through sensational reporting. Inaccessibility and the involvement of violent interest groups force media men to stay away from the gory scene. These make journalists dependent on second-hand information gleaned from different sources. In such a scenario, quoting well-informed officials is a blessing in disguise to keep the information clock of the TV channels ticking. However, are media men justified in feeding half-baked and sensational information to the public? Does a political stunt, not corroborated by facts, provide the basis for solid news? Do journalists know that professionalism requires them to probe beyond the apparent facts? And do media men realize how insensitively the most sensitive issues are being dealt with? The answers to these questions require considerable introspection which is important if people from the media industry are to stop, consciously or unconsciously, contributing to conflicts and violence through sensational reporting. Bibliography: Aurthur Asa Berger Media Analysis Techniques. Learning from Jon Stewart: How Soft News Programs Inform Infrequent Consumers of Traditional News. Silent Eva Jayate by S. Anand Outlook-India Magazine -23-July-2012. Hard News, Soft News, and the gendered discourse of important and interesting Conference papers, International Communication Association. General News: The Necessity of Adding an Intermediate Category to Hard and Soft News 2004 Conference papers, International Communication Association. Factors That Impact News by Edd Applegate The Featurization of Journalism by Steen Stevensen Any Good News in Soft News? Markus Prior WEBSITES www.wikipedia.org www.jstor.org www.outlookindia.com http://www.indiaprwire.com/pressrelease/publishing/2009090232854.htm News Audiences Increasingly Politicized

The Evolution of a Small Park Essay -- Descriptive Essay About A Place

Place Essay – The Evolution of a Small Park Piazzetta Vescovato is not just the prettiest square in the heart of Brescia’s historic downtown. Piazzetta Vescovato is a powerful symbol. Nested between Corso Zanardelli and Via Trieste, this little site has been a meaningful part of the lives of generations and generations of Bresciani (inhabitants of Brescia). Half a century ago, la piazzetta(as I like to call it) witnessed the horrors of the Second World War, when frightened people stepped on its sanpietrini(those little cubic stones that made up the pavement of medieval European streets), attempting to escape the Nazi soldiers or to reach a rifugio,an underground cellar that offered protection from the bombs thrown down by German planes. After the war ended, the little square began to swarm with people engaged in different kinds of activities: shops reopened, bars appeared, and the Vescovato (the residence and office of the Bishop), after having undergone some repairs, was functioning again — inciting respect and intimidation. The aura of sacredness surrounding it, backed up by substantial monetary funds (as in any good Roman Catholic institution), kept the masses at a safe distance, and poor people discovered quickly how the Christian message had gotten lost amidst the power and bureaucracy of it all. La piazzetta did its best to escape the authoritarian, obscure effect of the clergymen across the street. The bar at the northwestern corner of Via Trieste and Via Mazzini, and the one right in Via Mazzini, a little down the street toward Corso Zanardelli, balanced things out a bit, with their noisy male clientele celebrating the end of the war with a few bianchini(glasses of local white wine), games of cards, ... ...aluable upper middle-class clientele. The oysters and champagne bar is gone. In its place, an expensive baby clothes boutique, right in front of one of the clergy stores, has been open for quite a while now. People stroll by, admire, and go on to mind their own matters. It seems like the order has been re-established by some external force, unknown to the layperson passing by. But if you stop there for a minute and listen carefully, you may hear some of the thousand songs of terror, hope, glory, sadness, utopia, joy and grief, irresponsibility and disillusion trapped in the leaves of the four trees. It is a subdued howl that has become part of the spirit of the piazzetta itself. Not everybody hears it, or feels it. Only the ones who know how to dream have access to the magic of it. And only for them, Piazzetta Vescovato, symbol of Resilience, comes to life.

Great Auntie Anne’s House :: essays papers

Great Auntie Anne’s House There are many thoughts and memories that I still retain from my childhood. Many have given me new experiences and taught me lessons that have helped me grow. My great Auntie Anne has provided me with several memories, which I still recall occasionally. What are most difficult to forget are the memories of the times in her home. I have never found a home like hers. The memories I obtained outside of the cottage, in the main entrance, in the old library, and in the secret room are the memories most difficult to forget. The small white cottage sat upon a large green field. My Auntie believed in allowing nature rule. A thick terra cotta wall kept the home safe from the outside world surrounded the cottage. Wild flowers grew around the cottage and grew along the surrounding walls of the wild garden. These gave the impression the cottage grew up from flowers. She did not have trimmed green grass or any type of man made landscape. She allowed the green and white wild flowers to grow where they pleased. The field also had many trees that reached high above and branched widely. I remember climbing those trees with my brother and cousins. A dirt road flowed up through the fields into the small garage. As I walked through the thin dirt path I anxiously awaited the adventures found inside the house. Her home was a magical place where my cousins, my brother, and I could run wild. Auntie, as she preferred to be called, was not a strict disciplinarian, so we were free to do what we wished. She resolved that her niece and nephews must learn to enjoy life as she did. We often visited her white cottage while on vacations. The front door of the house was a large wooden door with black iron strips running across. The handle was also made in the shape of a serpent, which symbolizes wisdom and the Earth spirit. Auntie always opened the door with her smiling wrinkled face greeting us as we walked through. As we entered the house we were led into a main room. It was simple and relaxing. To the right was a large window that overlooked the cobblestone driveway and entrance to the garage. To the left were two sectional floral Victorian couches that connected together in the corner of the room with a small square wooden table.

Essay --

There is an old saying that claims that it is better to risk saving a guilty person than to condemn an innocent one. While many choose to follow unjust traditions, others choose to pursue the path of justice. In Harper Lee’s To Kill A Mockingbird, the mockingbird is a symbol of innocence that should never be killed; It is harmless and provides a song for the enjoyment of others. Furthermore, three characters from the novel are considered symbolic mockingbirds. Boo Radley, not convicted of any real charges, has fallen into a trap of rumors that have gone around the town. Tom Robinson is accused of raping a white woman with no substantial evidence proving him guilty. He is shot down while trying to escape prison. Lastly, Scout, the narrator of the book, is an innocent five-year-old girl. As the novel progresses, she starts to witness racial prejudice; which is something that no minor should come in contact with during her childhood. By exposing their innocent natures, we see how Boo, Tom Robinson and Scout are the mockingbirds in this novel. In reality, Boo has done nothing wrong. His confinement began when he, along with some other people, had played a prank and gotten into some trouble with the law. Later in his life, a rumor is spread that he had stabbed his father with scissors. Forced to stay in the house for his behavior, Boo becomes the center of gossip and rumors that spread throughout the town. He did not do did any of the things of which he was accused; instead, all he wanted to accomplish was to befriend Jem and Scout. He left them gifts in the oak tree. Scout complains to Jem, â€Å"I’ve been chewin’ it all afternoon and I ain’t dead yet, not even sick† (45). Jem is completely astonished when he discovers that Scout took the ... ... newspaper editor, despises negroes yet supports Tom Robinson: â€Å"Mr. Underwood simply figured it was a sin to kill cripples, be they standing, sitting or escaping. He likened Tom’s death to the senseless slaughter of songbirds by hunters and children†¦Ã¢â‚¬ (323). Even though it is obvious that Mr. Underwood does not like negroes, he writes about the injustice done upon Tom Robinson. Similar to killing a mockingbird, Tom is killed for a crime he had never committed and harm that he had never brought. Scout is one of the most innocent people in this book. During the course of this book, she goes through events and experiences, that no child should ever witness at a young age. On one hand, her father Atticus, is trying to teach her to live moral life and make the right decisions. On the other hand however, she is open to influences of a town filled with racism and prejudice.

Law Enforcement Today Essay

Law enforcement is something that is needed in our country. As time has passed, crime rates have gone up. New types of crimes are created by just about anything. Let’s take a look at an example of a new crime starting up. People who are driving and texting is now becoming a crime. This may seem like something minor, but it can lead to something horrible, like the cause to a fatal accident. The driver who was busy texting his buddy that he was on the way to the bar could of caused him to get to close to another car and crash into it, causing vehicle damages and even death. With technology advancing, crime has gone up with it as well. Now people commit crime online by stealing credit card numbers and even a person’s identity. Our law enforcement agencies now have to stay on top of things in today’s world, because if they don’t, the bad guys will win. Our law enforcement agencies are made up of local, state, and federal. They interact with the U. S. Department of Homeland Security to ensure success with enforcing the law and keeping communities safe. They might not have the best relationship but there can be ways to improve that. Many people do not really understand the importance of law enforcement until they desperately need them to help in their time of need. Some of the things that we do not understand are that the law enforcement officers face many challenges in today’s society. Our officers have to go through much training to be where they are at today. They have witnessed horrible crimes that could possibly leave them traumatized for life. Aside from that, they face issues of racial profiling, extreme dangers during work hours, and learning how to deal with stress and facing a multicultural society. These officers have to suppress their emotions from what they face every day. They might even have to keep their business private from family members or they could face some type of judgment. People already act different toward any police officer. In some people’s eyes, the police are the bad guys. It is understandable because there have been many corrupt police officers that make it hard for the good guys. Some people feel that if the officer is a certain race, the officer will be for their own race and against theirs. For instance, a black police officer may be judged on his skin color and the citizens might feel that officer is protecting the black criminals. We have many law enforcement agencies with good people who are doing their best to serve and protect the people. The local law enforcement consists of different agencies, like the city police department, county sheriff’s office, transit authority police, school district police, and university police. Those are just a few. The state enforcement agencies consist of the attorney general, highway patrols, and department of criminal justice and there are more. The federal law enforcement agencies consist of the U. S. Department of Homeland Security, U. S. Immigration and Customers Enforcement, the FBI, and more. All of these agencies work together to keep our country balanced and in order. The Department of Homeland Security has the local, state, and federal agencies set to handle situations that involve natural disasters, acts of terrorism, and other types of disasters created by people. All agencies have a person who supports or recommends causes or policies that have to be enforced. These agencies are also provided with a point of contact for DHS in case of any situation arising that might involve them. With the law enforcement agencies working together, crime can be controlled and even prevented. I think if the police departments could be trained more on what the DHS does, maybe the relationship between them could become better. A way to build a better relationship would be to empower state and local agencies to have more power over things so in case of some type of terrorism or natural disaster, they will know what to do. Communication is a big factor in building the relationship between the agencies and DHS. If the right information is passed along the departments, this could allow for everyone to stay up-to-date with current crime and could possibly be prevented in the future, or help to better handle the situation once it happens. The relationship between law enforcement agencies and the people of our country needs to be improved as well. Many people do not realize what these officers go through. If a relationship bond could be formed with the people and the agencies, then that could also help for crimes to be stopped and prevented. Ensuring the safety of our country is what we need to focus on. There are too many crimes going on where it is basically our people against each other and that needs to stop. References http://www. golawenforcement. com/LawEnforcementAgencies. htm http://www. spiritofthelaw. org/sol1art6. html http://www. golawenforcement. com/StateAgencies/TexasLawEnforcement. htm http://www. dhs. gov/xlibrary/assets/foia/plcy_directive_252-11_office_for_state_and_local_law_enforcement. pdf http://www. heritage. org/research/reports/2011/08/homeland-security-4-0-overcoming-centralization-complacency-and-politics Schmalleger, F. 2011 Criminal Justice Today: An Introductory Te4xt for the 21st Century

Human Resource Law Essay

This paper will show that this scenario provides a case for gender discrimination. Gender discrimination is illegal under Title VII (Bennett-Alexander & Hartman, 2007). In addition, this paper will show what legal and ethical issues arise in this case. Furthermore, this paper will show what Bob should do in this case. By using the female employee versus the male employee to serve the customer the company would be in violation of Title VII for gender discrimination. Title VII laws regarding gender cover the full scope of the employment relationship which describes that gender may not be the basis of any decision related to employment unless gender is used as a bona fide occupational qualification (BFOQ). Customer preference is not a legitimate and protected reason to treat otherwise qualified employees differently based on gender. Additionally, allowing the female employee to assist the customer over the male employee would be in violation of the store’s rotation policy. The policy states that each working day, two employees work in the store; one working the front and one working the back. Rotation occurs on a daily basis in order to disperse commissions fairly. Since this is company policy, there is no flexibility to change that policy and to rotation schedule clearly states that it is the male employee’s turn to earn commission. Discrimination based on gender is illegal and not in keeping with good business practices of efficiency, maximizing resources, and avoiding unnecessary liability. Title VII Issues Discrimination comes in all shapes and sizes, and managers have to be careful not to cross the line and do the wrong thing. Companies do not want lawsuits for discrimination or anything else. The store’s best customer, Imelda,  probably did not intend to offend anyone nor did she probably know that she was discriminating against anyone. Many times discrimination is not intended. Customers generally believe they are always right and get what they want. However, in this instance the customer is very wrong. Requesting a female employee over a male employee is a form of discrimination, gender discrimination. Gender discrimination is illegal under Title VII (Bennett-Alexander & Hartman, 2007). If Bob asks Tom to step aside and allow Mary to assist Imelda with her purchases, he will be â€Å"in violation of Title VII and can be held liable to the employee for gender discrimination. Customer preference is not a legitimate and protected reason to treat otherwise-qualified employees differently based on gender† (Bennett-Alexander & Hartman, 2007, p. 283). Legally and ethically, Manager Bob cannot swap employees Tom and Mary simply because Imelda wants it. Choice This is not an easy situation. On one hand, the customer is promising to buy five pairs of shoes if she gets a female employee to help her. This would be a huge purchase for the store, great for the profit margin as well as a large commission for the employee. On the other hand, not providing a female employee may denote a missed sale, Imelda may leave the store. Swapping employees would cheat Tom out of his commission. This would be unethical. Tom deserves his commission; he should not be asked or told to give this up. The Shoe Store has very clear company policies. Company policy does not allow two employees to split the commission (UOPX, 2013, para. 5). As stated previously, having Tom give up his commission would not be fair. Company policy rotates employees to keep commissions as fair and equal as possible (UOPX, 2013, para. 5). Manager Bob will need to explain to Imelda as nicely and calmly as possible that he is very sorry, but cannot provide her with a female employee. Bob should promise Imelda that Tom is a very nice man and that she will be in very capable hands; ensure her that Tom knows shoes and will treat her and her feet right. Bob should smile and guarantee her that she will be happy with the service she receives. Bob should apologize for the problem, explain that he contacted his regional manager to see if he could make an exception to company policy this time and was told no, and explain that the company risks a discrimination lawsuit. Finally, tell Imelda that he understands if she chooses to shop elsewhere today and  apologize again. Bob should not get into an argument with the customer; it is out of the stores control. In any business, a written policy can avoid or prevent lawsuits. The shoe store chain has clearly established that the rotation of two employees daily or weekly will occur in the store to create fairness in commission sales. In addition, if only two employees are present one works in the back of the store and the other works in front, this clearly creates fairness of commissions earned (pay), good business ethics practice. Working in sales requires a lot of personal judgment from a company representative. By its nature, the job relies heavily on social relationships and on persuasion. Sales people also usually work on commission; if they do not make the sale, they lose cash. In the wrong hands, these elements can lead to unethical behavior, causing undue pressure on customers or vendors. Ethical behavior and doing the correct or right thing is at the forefront for salespeople today. Subsequently ethical performance is an individual process and training development related issues are important. Salespeople require guidelines on ethical, equality and discrimination issues. The guidelines should be formulated and clearly communicated to help employees to effectively deal with situations of equal pay, fairness, and or discrimination whenever the need arises. Job performance, employee satisfaction and customer satisfaction will prevail with knowledge and understanding of employment laws (Bennett-Alexander & Hartman, 2007). What has guided the ethical issues is the set of standards the company has worked out from human reason by which the human actions to switch Mary for Tom is ultimately creating wrong business ethics. Trading assign duties between sales and costs will not mix. The maximum concern for sales cannot go hand-in- with maximum concern for employees. Furthermore, the shoe store business has added structure to the business by creating this policy. If the manager deviates from the established policy, Bob will create unfair treatment or discrimination based on gender, which could result in a lawsuit. After Imelda voiced her request that she wanted a female employee Bob was to enforce the company’s policies to avoid a potential lawsuit. Bob did what was necessary to inform Imelda the company’s polices and have Tom assist her with trying on shoes. Bob knows the company will lose money  because of the sales lost from this one client; however, the ethical issue arises to do what is fair and correct according the shoe store policy. If Bob makes the switch and has Mary assist Imelda instead of Tom, Bob has violated the discrimination law-Title VII (gender) as well has violating the equal pay law (Bennett-Alexander & Hartman, 2007). The decision is allow Tom to assist Imelda and loose the extra sales. In future, the suggestion to Imelda would be to arrive at the store when a female worker is working the floor or to come in the store to see who is working the sales floor without putting the manager in the position to make compromises. Conclusion Discrimination issues can get many companies into trouble. Knowing the law is important for any manager. When questions arise that cannot be answered easily, ask for help. Title VII does not allow discrimination because of gender, meaning a man cannot be treated differently from a female and vice versa. In this case, all must be treated equally. Company policy will not allow Tom and Mary to split the commission and asking Tom to give up his commission would be illegal. Imelda will need to make her own decision whether to shop at the Shoe Store and allow Tom to assist her or leave for another store or until another day. The company must do what is right, what is legal. The store must treats its employees properly and do what is legal and ethical. Whereas Imelda may not be happy, the company cannot do anything that may bring a lawsuit against them. References Bennett-Alexander, D. D., & Hartman, P. L. (2007). Employment law for business (5th ed.). New York, NY: McGraw-Hill. University of Phoenix (UOPX). (2013). Week Three. Retrieved from University of Phoenix,

Smackey Dog Food

Thea, nice work on the paper! You answered almost every question competently and thoroughly. The only question you might have done better on  is Q10 for more detail on the rules that apply.. Thank you! Worksheet for You Decide Name Thea Zental____ Course Code AC 555_____ Grade ___Date 02/19/2012 Questions: Q1:Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc. Solution: The SEC (Securities and Exchange Commission) has a great influence on the audit of Smackey Dog Foods, Inc. , which is conducted by Keller CPAs. When auditing a publicly held company, auditors need to observe principles.The ethical principles of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct are independence, responsibilities, the public interest, integrity, objectivity and independence, due care, and scope and nature of services. More specifically, audit team members are required to be objective and independent with regard to the audit by maintaining objectivity and being free of conflicts of interest in discharging professional responsibilities and by being independent in fact and appearance when providing auditing and other attestation services.Through this one can see how influential the SEC is. Under the Sarbanes-Oxley Act of 2002, auditors have to be objective and independent otherwise legal sanctions can be incurred. Even though the above mentioned standards are imposed for audits of public companies, they can also be applied to the audit of a non public company like Smackey Dog Foods, Inc. Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically to the Smackey Dog Food client? Solution: First the audit team needs to understand the client’s business and industry.It can be profitable for the audit firm to have experience in having audited other food manufacturer in preparing and performing the audit for Smackey. So far, members of the Audit team, the audit manager Pete and two audit staffers Ben and Maureen, have to understand the client’s business and industry. The next step would be to assess the client’s business risk. Business risk is the risk that measures by how much a company (here: Smackey) will fail to achieve its objectives. In this activity, the audit team assesses the risk of material misstatements arising from Smackey’s business risk.For example, the high wastage in Smackey’s Best Dog division presents a lot of business risk, and therefore material misstatement risk. Following, the audit team will perform preliminary analytical procedures. Keller CPAs needs to compare the performance of Smackey’s with the industry (these are other competitors) to further support its initial assessment of business risk. These analytical procedures help the audit team indentify areas where the risks of misstatement are very high. Next, Keller CPA’s set materiality and assess acceptable audit risk and inherent risk.The Smackey audit team now has to set the acceptable level of materiality. The circumstances of Smackey have to be taken into account in setting materiality level as this level is purely a relative and subject to auditor’s judgment. Then, the audit team is able to develop an overall audit plan and audit program. The audit plan and program aims to achieve the audit risk objectives of the audit team and to provide reasonable assurance and basis for the audit report and opinion. Q3:Discuss the 4 stages of the audit and the major activities performed by the auditor in each phase.Give an example of how each of these specifically applies to the Smackey Dog Food, Inc audit. For instance, examine the apparent internal control weaknesses and possible negative outcome of each. Solution: Stage 1: Planning and Risk assessment – During the planning stage the audit team will need to gain an understanding of the Smackey Dog Foods business and industry. More spe cifically, the design and implementation of the client’s internal control procedures, processes and systems are studied and analyzed for the audit team to be able to assess the control risk for each f the transaction-related audit objective – occurrence, completeness, accuracy, classification, timing and posting and summarization. After this they can assess the risk. The first risk they may want to look at is the control risk by taking a look at how the internal controls system works at Smackey Dog Foods. Stage 2: Test of internal controls – By testing the effectiveness of the internal controls the auditor can determine the control risk that lies within the company.The audit team can perform tests of controls by making inquiries of appropriate client personnel, examining documents, records, and reports maintained by Smackey, observing control-related activities such as the one done for the inventory procedures for returned Best Boy Gourmet dog food, and re-perfo rm the client procedures. Stage 3: Substantive tests of Transactions – The Smackey audit team needs to perform substantive tests on the balances of the accounts receivables and inventory accounts. Moreover, substantive tests can be done through performing substantive tests of transactions, analytical procedures and test of details of balances.By running tests of transactions, which is similar to test of internal controls the auditor will take an invoice but this time verifying the monetary amount of the transaction. Stage 4: Audit Completion – At this stage, the audit team compiles a report to Smackey’s management as regards matters that came to the team’s attention during the audit, evaluates and reviews the audit evidence obtained in the audit, and considers the audit opinion to be issued based on the evidence obtained Q4:Describe Keller CPAs’ responsibilities related to communications regarding internal control matters.What internal controls iss ues do you identify? Solution: According to auditing standards and professional conduct the auditor is required that the auditor relay information, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit. The following internal control issues were found as regards the audit for Smackey Dog Food, Inc. and thus have to be communicated to appropriate people within Smackey: 1. Granting of commissions to sales people based on estimated sales.This internal control issue presents risks as regards the company’s financial resources as sales people might be paid for sales not made, and there is no refund process for commissions paid for this type of sale. 2. Segregation of duties as regards the handling of inventory. With only one person assigned with the preparation and approving all inventory records, the changes of material misstatements are high. 3. Lack of control procedures and guidelines in handling ret urned dog foods which presented opportunities wherein employees take home returned items.Lack of control procedures and guidelines in handling and recording accounts receivable. This is much more important now since a major client which represents 31 % of total sales is experience financial difficulty. Moreover, the urgency of these procedures and guidelines is in light of the magnitude of receivables (29 % of total assets). Q5:You decide that you will address Smackey Dog Food, Inc. ’s accounts receivables through confirmations. Discuss the various types of confirmations and what forms you will implement and why. Solution:When auditing there are two types of accounts receivable confirmation, which are positive and negative confirmations. Positive Confirmation – Is a request by the debtor to confirm whether the balance as stated on the request is correct or incorrect. Two types of positive confirmation are blank confirmation form and invoice confirmation. Blank Confirma tion Form – Does not state the amount of the confirmation but requests to either fill the balance in or furnish more information. Invoice Confirmation – This is where instead of an entire account balance being confirmed a single transaction is confirmed.Negative Confirmation – This is when there is a disagreement on the stated balance In relation to Smackey dog foods I would implement an Invoice confirmation based on the info given it seems to be a good place to start confirming balances would to be directly linked to the invoices. Taking into mind the amount of returns and how they would directly affect the invoice that was paid but then returned also means that any money that was made on that invoice has also been returned. Q6:What are the major factors affecting sample size for confirming accounts receivable? Solution:Factors affecting the sample size for confirming accounts receivable are as follows: Tolerable accounts receivable and financial statement miss tatement; Inherent risk, which is dependent on the size of total accounts receivable, the number of accounts, prior-year results, and expected misstatements; Control risk; Achieved detection risk based on other substantive tests; and Type of confirmation. Generally a positive confirmation requires a smaller number of sample sizes. Q7:A major issue in verifying the ending balance in property, plant and equipment is the possibility of legal encumbrances.Discuss what specific concern do you have. Describe the procedures your firm will perform to obtain evidence about existing legal encumbrances. Solution: Here are the procedures that Keller CPAs will need to perform to obtain evidence about existing legal encumbrances include: 1. Inquiry with property, plant and equipment custodians 2. Review of minutes of meetings 3. Review of items noted during property, plant and equipment inventory observations 4. Confirmation of the client’s liabilities 5. Reading and reviewing lease agreem ents 6.Reading and reviewing property, plant and equipment purchase contracts and agreements The above procedures aim to assess whether encumbrances and liens to the property, plant and equipment have been identified and whether property currently pledged as collateral on a loan has not been sold or damaged. Q8:The client wants to know if you will be present at the year-end inventory. What is your decision and why? What role or actions will you take at the inventory if you decide to attend the inventory. Why? Solution: I think it is very important for the audit team to be at the year-end inventory.The reason for this being is that way the audit team can see how Smackey Dog food performs an inventory check. Secondly, they can take part in the inventory themselves by observation, as well as physical checking and counting of the inventory. After deciding to attend I would ask for a copy of the inventory check list and also ask for the ability to check the inventory along with the rest of the team. By gaining a hands on check this will allow the auditors to see if the controls over inventory are working and that the inventory check lists is correct and states all the inventory that Smackey Dog foods has.Q9:Considering the general six functions that make up the inventory and warehousing cycle for Smackey Dog Foods, Inc. , identify the related documents and/or records that would be used. From your analysis of the internal controls related to the inventory and warehousing cycle of Smackey Dog Foods, Inc. , what internal control weaknesses exist? Solution: The six general functions that make up the client’s inventory and warehousing cycle are: 1. Processing of purchase orders – purchase requisitions, quotations from suppliers, and purchase orders 2. Receipt of purchased materials – receiving report 3.Storage of materials or inventory – materials requisition form 4. Processing raw materials – job cost sheet, process cost sheets 5. Sto rage of finished goods – sales invoice, sales order form. 6. Shipping finished goods – shipping form and invoices. The internal control weaknesses that exist based on the six functions that make up the warehousing cycle as stated earlier the lack of procedure set for handling the large amount of returned dog food. There is also nothing stating that they record the transaction when the dog food is returned so that could also mean they never took the profit off the books.The other weakness is separation of duties in the warehouse Kim alone has control over inventory, production and shipping. That is too much for one person to handle especially when her attention has been taken by one specific line of food that the company produces. Smackey needs to bring in people to a great extent to help Kim and reduce her workload. By doing this it will also lower the risk that inventory, production or shipping could become misstated. Q10:Discuss if Keller CPAs or its auditors are bre aching any Professional Rules of Conduct and why or why not?Solution: Several things occurred that make me believe yes the Keller CPAs are breaching some of the rules of conduct. One issue that sticks out immediately is Pete and Allen’s relationship. Pete and Allen have actually discussed the audit over a few beers which should not have occurred. This creates a conflict of interest and independence. Another problem that Keller CPAs are faced with is the lack of knowledge of the industry topped with taking on the audit in a crunched time frame to complete it in.By doing this the possibly of the audit team gaining enough knowledge of the industry to perform an audit up to standards in the small time frame is going to be a task in itself. If the audit team had a larger time frame this would be ok but in such a small time frame they won’t be able to spend that much time learning the industry and this could lead to not being able to perform an audit following all audit stan dards. Q11:Discuss the CPA firm’s legal liability concerns for this audit if they make a material unintentional or intentional mistake. Include any other legal liability concerns regarding possible Professional Rule violations.Solution: The CPA firm could face some serious legal consequences if they make an unintentional or intentional mistake. The main liabilities that I see between the audit team and the Smackey Dog Food audit itself is liability to clients, and liability to third parties. Liability to clients – In this case this would be where if the auditors missed any fraud occurring and therefore the client can turn around and sue the Keller audit team. In terms of Smackey Dog Food directly, one area of possible fraud is in the inventory department and the returned inventory area.With the lack of separate of duties and the fact that two employees essentially run the whole inventory department it might not even be intentional fraud it maybe just a misstatement and lack of controls over inventory that caused it. But the auditor needs to discover this to avoid any legal action. Liability to third parties – This occurs if the Keller auditor team fails to find any material misstatements on the financial statements and then the bank would loans Smackey funds, but shortly after Smackey goes bankrupt. This would open up the auditor to be able to be sued by the bank for not catching the misstatements on the financials.