Franchise business and none-franchise business Essay - 2

Establishment business and none-establishment business - Essay Example Square Real Estate Brokerage firm met acquires its materials and supplies solely from the franchisor. One of the company’s overseeing executives met affirmed that because of the hole made by the regularly developing interest for houses in the urban zones added to the advancement of the organization work in land. Since various individuals have various preferences for terms of houses inside which they might want to live, consumer loyalty is ensured by giving data on a wide range of houses to empower brisk dynamic. The working populace framed most of urban occupants who required quality lodging offices and this was the levelheaded for beginning Block land financier firm (Cross and Miller 56). What began as Block Consultancy in land in the end transformed into an undeniable firm. The speedy pace of improvements was ascribed to the vision and destinations set by the parent association. At first the association just relied upon a solitary individual to oversee gatherings with clients, convincing them to acknowledge their lodging business administrations. With the regularly expanding populace the interest for lodging offices additionally expanded prompting an expanded client base. This brought about additional development of its business tasks joining mechanical headways like the web, telephones and fax machines so as to viably deal with the business. The firm’s structure and size expanded so as to satisfy the new needs. The advantages of an establishment sort of business are that; (1) it requires less money to start than different organizations as it permits the organization to develop capital contributed by the individual establishment; (2) It likewise permits numerous units to be opened simultaneously which are upheld by the parent association as far as notices and other limited time exercises; (3) such a business has a more prominent market as a result of the accessibility of the accessibility of the

Camera Essays

Camera Essays Camera Essay Camera Essay In these innovative occasions, it isn't so hard to track down an answer: shut circuit TV (CATV) cameras. Till even a couple of months prior, this was a costly suggestion. NO more. Buy is simple, you can pay them Off the rack or even on the web. Worldwide organizations, for example, Alba, Axis and Busch offer great expert choices, and now there are household brands, for example, Zoom and Godard also. How would you approach the procedure? Here are some simple tips: LOCATION You might need to cover each conceivable square inch of your home, however recollect, only one out of every odd area actually NEEDS a camera. What's more, there are private paces you ought to maintain a strategic distance from! A camera entryway telephone for your front entryway, and a couple inside for, state, your childs play territory are adequate. For the first, Alba rumen is a model. For the last mentioned, a system camera from IT organizations, for example, Idling, Fascia or Axis might be your answer. Address a specialist to introduce this camera. FIXED OR MOVING When you have focused in on the zones, the following central issue is, what sort of camera do you need? Comprehensively there are two kinds of cameras: fixed, and skillet, tilt and zoom (OPT). There are sub-classes too. Fixed cameras can just face one bearing the one in which it is set up. On the off chance that you need to alter course, it implies having a go at it with certain apparatuses. On the off chance that you need to change the area through and through, that implies bringing in the expert. Pick cameras accompany a mechanized base, which can be customized to clear a territory. This it does by turning left and right on the other hand, similar to a table fan. It can likewise be remotely controlled to look some place explicit and afterward zoom in. Fixed cameras are a decent choice for indoor use when you need to screen explicit segments. Select cameras are useful for places like your structures carport, where you need to put only one camera however need a more extensive inclusion. WIRED OR WIRELESS? For essential checking, remote cameras function admirably, yet narrows are taking a gander at a security answer for a whole structure, wired might be the better other option. Most remote CATV cameras take a shot at the 2. GHz Wife recurrence, however since this band is getting blocked, we suggest you pick a camera that chips away at a GHz recurrence. On the wired front, you get TTY. 0 kinds of cameras, the inheritance simple sort that takes a co-pivotal link (a similar link that is utilized to associate your satellite dish to your set top box) or an ether net link. Ethernet-based cameras are marginally more costly than co-pivotal home, yet you can control and access them legitimately utilizing your tidied. Additionally, Ethernet cabling is simpler introduced.

Doctor Who

Doctor Who Doctor Russ. Lieutenant Colonel Russ Lachance, a grad student Ive been helping out with research for the past two semesters, today just became, uh Doctor Lieutenant Colonel Russ Lachance. I guess thats what he is now. Its hard when someone accumulates more titles than you know what do with. I just hope he doesnt complicate things any further by becoming, like, Vice President Doctor Lieutenant Colonel Russ Lachance. This is Russ, after about 30 miles of biking: As you can see, Russs relentlessly positive attitude towards everything in life no doubt helped him earn his PhD in Chemical Engineering from MIT. It also might have helped that he intimidated the professors on his thesis committee by showing up to his thesis defense in full uniform: Doesnt Professor Tester (my UROP advisor) look just a little nervous? In a I better give this guy a PhD because he could kill me with his bare hands kind of way? Maybe you had to be there. Russ may have also increased his chances of getting a PhD by offering a gift to his committee beforehandwhile most of the time, donuts and coffee would be served at a 10 AM thesis defense meeting, Russ had the idea of bringing in some MREs, 5000-calorie self-heating army rations just add water: Here, Chad, Scott, Gwen, Heather, Andy, and Rocco try to figure out how to prepare their chicken tetrazziniI think they might have ended up splitting it 6 ways for lunch. Below, you can see exactly what our soldiers actually get to eat out in the desertincluding breathmints, a moist towelette, and an adorable miniature bottle of tabasco sauce. In all honesty, Im sure that Russ was awarded his PhD not because of intimidation or bribery, but rather because hes one of the most versatile and brilliant grad students Ive ever worked with. Not only is his knowledge of chemical engineering nearly boundless, hes interested in and provides suggestions for everybodys research, he has a knack for explaining things in simple, lucid terms, and hes developed an almost supernatural sense of where every single piece of equipment in our lab is located. Looking for a thesis from seven years ago? 3/8 NPT-Swagelok fitting? Hacksaw? Russ will always know where to find it. Everyones getting a bit worried that all research in the lab might just stop in the next few months without Russ finding and building everything for us. Were thinking of installing some sort of video conferencing system. I can hardly believe how much about engineering Ive learned from Russ in just the past nine months. And of course, since Russ is a natural teacher, its unsurprising that hell be heading to his alma mater West Point next year, as a professor, to design and lead their brand new Chemical Engineering departmentjust one of the many things theyll let you do with an MIT degree. Heres me with Russ and fellow UROP Steph 07 immediately after getting the good news. Of course, Russ ended up thanking about 7 undergrads during his presentation (his platoon of UROPs), but we were the only two in town over the summer. Steph landed an internship with the Boston Harbor Project this summer, where she gets to work from home one day a week and sit in her cozy, airconditioned apartment that at Westgate, which shes subletting from a grad student over the summer not a bad gig, especially when you have thesis defenses to go to. And then, of course, when you get your PhD, there has to be a party. Professor Tester invited the whole group up to his energy-efficient house in Hingham (about a 25 minute drive, but grad students have cars). Here, Russ demonstrated another one of his myriad talents: croquet. Of course, when you have young people at the party like Russs four kidsChelsea, Austin, Hannah, and Zach (left to right above), you need something to keep them busy. Now, as Hannah is demonstrating above by swinging her hard wooden mallet in a circle, croquet is a vicious, dangerous game. Luckily, somebody had the foresight to bring bubble wands. Glorious bubbles! I guess Adi, 26, and Brian, 27, like bubbles too. Dont judge too harshlyif a kid you knew walked by with a bottle of bubble stuff, blowing happily through his wand into the summer sky, do you really think you could resist asking him for a hit? I tell you, this bubble-blowing business is addictive. Of course, the real smash hit of the party was the present that Steph and I made for Russ. Here we are giving it to him: And here he is admiring it or maybe just staring at it in confusion: What is it, exactly? Well, duh, its a double chocolate gooey butter cake decorated to look like the gold-plated batch reactor that Russ had prepared last year. Go figuresome people gold-plate their baby booties, others their batch cells. Actually, Russ had a hunch that gold, being fairly inert, might prevent degradation of the reactor walls under the supercritical conditions (greater than 374 C, 221 bar) and harsh catalysts with which he was trying to affect the water-gas shift reaction (CH4 + H20 = 3H2 + CO). Conceptually, the cake was a smash hit, but practically, not much got eatenI think it may have had something to do with the tub of golden icing we slathered on top after dumping the entire box of powdered sugar into the recipe. Quite a good cake, though, if youre not planning to eat anything for the rest of the day. Thanks to Varsha 07 for introducing me to the wonderful Midwestern world of gooey butter cakes. Russ was a little less excited to see the picture on the card we bought him: It was Stephs idea! Still, he took it in good stride, and even presented the group with the few gifts, including a bottle of 18.6 megaohm-cm purified water, a hammer, a roll of duct tape, and, best of all, a necklace of magic beads bearing the inscription REACTORS ARE MY FRIEND * I [HEART] REACTORS designed to bring good luck to Jasons unpredictable plug flow reactor. Jason already has four strands of Mardi Gras beads and a soup spoon tied to his reactor for good luck. And he says that he gets worried that the reactor might break when he accidentally bumps into the spoon. This is how we do science at MIT, folks. Well, everybody in the Tester group, young and old, seemed to enjoy this most special of occasions. And, yeah, it looks like Adi might have gotten a little carried away with the bubbles there. If you happen to Google yourself and stumble upon this website, Russ, thanks for everything, and I hope I didnt get your childrens names wrong. Congratulations on finally getting your PhD, and best of luck in your new career at West Point. The cadets are very fortunate to have a teacher like you. And I guess I have to close with an emphatic HOOAH!

Overview of the Poem Beowulf

Below is a summary of all the events that transpire in the Old English epic poem, Beowulf. Beowulf is considered the oldest surviving  poem in the English language.   A Kingdom in Peril The story begins in Denmark with King Hrothgar, the descendant of the great Scyld Sheafson and a successful ruler in his own right. To display his prosperity and generosity, Hrothgar built a magnificent hall called Heorot. There his warriors, the Scyldings, gathered to drink mead, receive treasures from the king after a battle, and listen to scops sing songs of brave deeds. But lurking nearby was a hideous and brutal monster named Grendel. One night when the warriors were sleeping, sated from their feast, Grendel attacked, butchering 30 men and wreaking devastation in the hall. Hrothgar and his Scyldings were overwhelmed with sorrow and dismay, but they could do nothing; for the next night Grendel returned to kill again. The Scyldings tried to stand up to Grendel, but none of their weapons harmed him. They sought the help of their pagan gods, but no help was forthcoming. Night after night Grendel attacked Heorot and the warriors who defended it, slaying many brave men, until the Scyldings ceased fighting and simply abandoned the hall each sunset. Grendel then began attacking the lands around Heorot, terrorizing the Danes for the next 12 years. A Hero Comes to Heorot Many tales were told, and songs are sung of the horror that had overtaken Hrothgars kingdom, and word spread as far as the kingdom of the Geats (southwest Sweden). There one of King Hygelacs retainers, Beowulf, heard the story of Hrothgars dilemma. Hrothgar had once done a favor for Beowulfs father, Ecgtheow, and so, perhaps feeling indebted, and certainly inspired by the challenge of overcoming Grendel, Beowulf determined to travel to Denmark and fight the monster. Beowulf was dear to Hygelac and the elder Geats, and they were loath to see him go, yet they did not hinder him in his endeavor. The young man assembled a band of 14 worthy warriors to accompany him to Denmark, and they set sail. Arriving at Heorot, they petitioned to see Hrothgar, and once inside the hall, Beowulf made an earnest speech requesting the honor of facing Grendel, and promising to fight the fiend without weapons or shield. Hrothgar welcomed Beowulf and his comrades and honored him with a feast. Amidst the drinking and camaraderie, a jealous Scylding named Unferth taunted Beowulf, accusing him of losing a swimming race to his childhood friend Breca, and sneering that he had no chance against Grendel. Beowulf boldly responded with the gripping tale of how he not only won the race but slew many horrible sea-beasts in the process. The Geats confident response reassured the Scyldings. Then Hrothgars queen, Wealhtheow, made an appearance, and Beowulf vowed to her that hed slay Grendel or die trying. For the first time in years, Hrothgar and his retainers had cause to hope, and a festive atmosphere settled over Heorot. Then, after an evening of feasting and drinking, the king and his fellow Danes bid Beowulf and his companions good luck and departed. The heroic Geat and his brave comrades settled down for the night in the beleaguered mead-hall. Though every last Geat followed Beowulf willingly into this adventure, none of them truly believed they would see home again. Grendel When all but one of the warriors had fallen asleep, Grendel approached Heorot. The door to the hall swung open at his touch, but rage boiled up within him, and he tore it apart and bounded inside. Before anyone could move, he grabbed one of the sleeping Geats, rent him into pieces and devoured him, slurping his blood. Next, he turned to Beowulf, raising a claw to attack. But Beowulf was ready. He sprang up from his bench and caught Grendel in a fearsome grip, the like of which the monster had never known. Try as he might, Grendel could not loosen Beowulfs hold; he backed away, growing afraid. In the meantime, the other warriors in the hall attacked the fiend with their swords; but this had no effect. They couldnt have known that Grendel was invulnerable to any weapon forged by man. It was Beowulfs strength that overcame the creature; and though he struggled with everything he had to escape, causing the very timbers of Heorot to shudder, Grendel could not break free from the grip of Beowulf. As the monster weakened and the hero stood firm, the fight, at last, came to a horrific end when Beowulf ripped Grendels entire arm and shoulder from his body. The fiend fled, bleeding, to die in his lair in the swamp, and the victorious Geats hailed Beowulfs greatness. Celebrations With the sunrise came joyous Scyldings and clan chiefs from near and far. Hrothgars minstrel arrived and wove Beowulfs name and deeds into songs old and new. He told a tale of a dragon slayer and compared Beowulf to other great heroes of ages past. Some time was spent considering the wisdom of a leader placing himself in danger instead of sending younger warriors to do his bidding. The king arrived in all his majesty and made a speech thanking God and praising Beowulf. He announced his adoption of the hero as his son, and Wealhtheow added her approval, while Beowulf sat between her boys as if he were their brother. In the face of Beowulfs grisly trophy, Unferth had nothing to say. Hrothgar ordered that Heorot be refurbished, and everyone threw themselves into repairing and brightening the great hall. A magnificent feast followed, with more stories and poems, more drinking and good fellowship. The king and queen bestowed great gifts on all the Geats, but especially on the man who had saved them from Grendel, who received among his prizes a magnificent golden torque. As the day drew to a close, Beowulf was led off to separate quarters in honor of his heroic status. Scyldings bedded down in the great hall, as they had in the days before Grendel, now with their Geat comrades among them. But although the beast that had terrorized them for more than a decade was dead, another danger lurked in the darkness. A New Threat Grendels mother, enraged and seeking revenge, struck while the warriors slept. Her attack was barely any less terrible than those of her son had been. She grabbed Aeschere, Hrothgars most valued advisor, and, crushing his body in a deadly grip, she raced away into the night, snatching the trophy of her sons arm before she escaped. The attack had happened so quickly and unexpectedly that both the Scyldings and the Geats were at a loss. It soon became clear that this monster had to be stopped, and that Beowulf was the man to stop her. Hrothgar himself led a party of men in pursuit of the fiend, whose trail was marked by her movements and Aescheres blood. Soon the trackers came to the ghastly swamp, where dangerous creatures swam in a filthy viscous fluid, and where Aescheres head lay on the banks to further shock and appall all who beheld it. Beowulf armed himself for an underwater battle, donning finely-woven mail armor and a princely golden helm that had never failed to thwart any blade. Unferth, no longer jealous, lent him a battle-tested sword of great antiquity called Hrunting. After requesting that Hrothgar take care of his companions should he fail to defeat the monster, and naming Unferth as his heir, Beowulf plunged into the revolting lake. Grendels Mother It took hours for Beowulf to reach the lair of the fiends. He survived many attacks from awful swamp creatures, thanks to his armor and his swift swimming skill. At last, as he neared the monsters hiding place, she sensed Beowulfs presence and dragged him inside. In the firelight the hero beheld the hellish creature, and wasting no time, he drew Hrunting and dealt her a thunderous blow to her head. But the worthy blade, never before bested in battle, failed to harm Grendels mother. Beowulf tossed the weapon aside and attacked her with his bare hands, throwing her to the ground. But Grendels mother was swift and resilient; she rose to her feet and gripped him in a horrible embrace. The hero was shaken; he stumbled and fell, and the fiend pounced upon him, drew a knife and stabbed down. But Beowulfs armor deflected the blade. He struggled to his feet to face the monster again. And then something caught his eye in the murky cave: a gigantic sword that few men could wield. Beowulf seized the weapon in a rage, swung it fiercely in a wide arc, and hacked deep into the monsters neck, severing her head and toppling her to the ground. With the death of the creature, an uncanny light brightened the cave, and Beowulf could take stock of his surroundings. He saw Grendels corpse and, still raging from his battle; he hacked off its head. Then, as the toxic blood of the monsters melted the blade of the awesome sword, he noticed piles of treasure; but Beowulf took none of it, bringing back only the hilt of the great weapon and Grendels head as he began his swim back. A Triumphant Return So long had it taken for Beowulf to swim to the monsters lair and defeat her that the Scyldings had given up hope and gone back to Heorot—but the Geats stayed on. Beowulf hauled his gory prize through water that was clearer and no longer infested with horrible creatures. When he finally swam to shore, his cohorts greeted him with unrestrained joy. They escorted him back to Heorot; it took four men to carry Grendels severed head. As might be expected, Beowulf was hailed once more as a great hero upon his return to the splendid mead-hall. The young Geat presented the ancient sword-hilt to Hrothgar, who was moved to make a serious speech exhorting Beowulf to be mindful of how fragile life could be, as the king himself knew all too well. More festivities followed before the great Geat could take to his bed. Now the danger was truly gone, and Beowulf could sleep easy. Geatland The next day the Geats made ready to return home. More gifts were bestowed upon them by their grateful hosts, and speeches were made full of praise and warm feelings. Beowulf pledged to serve Hrothgar in any way he might need him in the future, and Hrothgar proclaimed that Beowulf was fit to be king of the Geats. The warriors sailed off, their ship filled with treasure, their hearts full of admiration for the Scylding king. Back in Geatland, King Hygelac greeted Beowulf with relief and bid him to tell him and his court everything of his adventures. This the hero did, in detail. He then presented Hygelac with all the treasures Hrothgar and the Danes had bestowed upon him. Hygelac made a speech recognizing how much greater a man Beowulf had proven himself to be than any of the elders had realized, though they had always loved him well. The King of the Geats bestowed a precious sword on the hero and gave him tracts of land to govern. The golden torque Beowulf had presented him would be around Hygelacs neck the day he died. A Dragon Awakes Fifty years went by. The deaths of Hygelac and his only son and heir meant that the crown of Geatland passed to Beowulf. The hero ruled wisely and well over a prosperous land. Then a great peril awoke. A fleeing slave, seeking refuge from a hard master, stumbled upon a hidden passageway that led to the lair of a dragon. Sneaking quietly through the sleeping beasts treasure hoard, the slave snatched a single jewel-encrusted cup before escaping in terror. He returned to his lord and proffered his find, hoping to be reinstated. The master agreed, little knowing what price the kingdom would pay for his slaves transgression. When the dragon woke up, it knew instantly it had been robbed, and it vented its fury on the land. Scorching crops and livestock, devastating homes, the dragon raged across Geatland. Even the kings mighty stronghold was burnt to a cinder. The King Prepares to Fight Beowulf wanted revenge, but he also knew he had to stop the beast to ensure the safety of his kingdom. He refused to raise an army but prepared for battle himself. He ordered a special iron shield to be made, tall and able to withstand the flames, and took up his ancient sword, Naegling. Then he gathered eleven warriors to accompany him to the lair of the dragon. Upon discovering the identity of the thief whod snatched the cup, Beowulf pressed him into service as a guide to the hidden passageway. Once there, he charged his companions to wait and watch. This was to be his battle and his alone. The old hero-king had a foreboding of his death, but he pressed onward, courageous as always, to the dragons lair. Over the years, Beowulf had won many a battle through strength, through skill, and through perseverance. He was still possessed of all these qualities, and yet, victory was to elude him. The iron shield gave way too soon, and Naegling failed to pierce the dragons scales, though the power of the blow he dealt the creature caused it to spew flame in rage and pain. But the unkindest cut of all was the desertion of all but one of his thanes. The Last Loyal Warrior Seeing that Beowulf had failed to overcome the dragon, ten of the warriors who had pledged their loyalty, who had received gifts of weapons and armor, treasure, and land from their king, broke ranks and ran to safety. Only Wiglaf, Beowulfs young kinsman, stood his ground. After chastising his cowardly companions, he ran to his lord, armed with shield and sword, and joined in the desperate battle that would be Beowulfs last. Wiglaf spoke words of honor and encouragement to the king just before the dragon attacked fiercely again, flaming the warriors and charring the younger mans shield until it was useless. Inspired by his kinsman and by thoughts of glory, Beowulf put all his considerable strength behind his next blow; Naegling met the dragons skull, and the blade snapped. The hero had never had much use for edged weapons, his strength so overpowering that he could easily damage them; and this happened now, at the worst possible time. The dragon attacked once more, this time sinking its teeth into Beowulfs neck. The heros body was soaked red with his blood. Now Wiglaf came to his aid, running his sword into the dragons belly, weakening the creature. With one last, great effort, the king drew a knife and drove it deep into the dragons side, dealing it a death blow. The Death of Beowulf Beowulf knew he was dying. He told Wiglaf to go into the dead beasts lair and bring back some of the treasure. The young man returned with heaps of gold and jewels and a brilliant gold banner. The king looked at the riches and told the young man that it was a good thing to have this treasure for the kingdom. He then made Wiglaf his heir, giving him his golden torque, his armor, and helm. The great hero died by the gruesome corpse of the dragon. A huge barrow was built on the headland of the coast, and when the ashes from Beowulfs pyre had cooled, the remains were housed inside it. Mourners bewailed the loss of the great king, whose virtues and deeds were extolled that none might ever forget him.

Cemetery Symbolism Clasped Hands and Pointing Fingers

Seen as an important symbol of life, hands and fingers carved into gravestones represent the deceaseds relationships with other human beings and with God. Cemetery hands tend to be found most commonly on Victorian tombstones of the 1800s to mid-1900s, and are typically portrayed in one of four ways: blessing, clasping, pointing or praying. Finger Pointing Up or Down A hand with the index finger pointing up symbolizes the hope of heaven, while a hand with the index finger pointing down represents God reaching down for the soul. The finger pointing down does not indicate damnation; instead, it most commonly represents an untimely, sudden, or unexpected death.   A hand with a finger pointing at a book typically represents the Bible.   Hands Holding Something Hands holding a chain with a broken link symbolizes the death of a family member or, sometimes, the bonds of marriage, broken by death. The hand of God plucking a link of the chain represents God bringing a soul unto himself. Hands holding an open book (usually a representation of the Bible) symbolize the embodiment of faith. Hands holding a heart  are symbolic of charity and are most typically seen on headstones of members of the Independent Order of Odd Fellows (I.O.O.F.). Handshake or Clasped Hands The  handshake  or representation of clasped hands dates back to the Victorian era and represents a farewell to earthly existence and Gods welcome into heaven. It may also indicate a relationship between the deceased and the loved ones they left behind. If the sleeves of the two hands are masculine and feminine, the handshake, or clasped hands, may symbolize holy matrimony, or the eternal unity of a husband or wife. Sometimes the hand on top or the arm positioned slightly higher than the other indicates the person who passed away first, and is now guiding their loved one into the next life. Alternatively, it may indicate God or someone else reaching down to guide them up to Heaven. Clasped hands can also sometimes represent lodge fellowship and are often seen on  Masonic and I.O.O.F. headstones. Hand Holding an Ax A hand holding an ax means sudden death or a life cut short. Cloud With a Hand Emerging This represents God reaching down to the deceased. Fingers Parted in a V or Hands with Touching Thumbs Two hands, with middle and ring fingers parted to form a V (often with the thumbs touching), are the symbol of a Jewish priestly blessing, from Kohen or Cohen, or the plural form Kohanim or Cohanim  (Hebrew for priest). Kohanim are direct male descendants of Aaron, the first Kohen, and brother of Moses. Some Jewish surnames often associated with this symbol include Cahn/Kahn, Cohn/Kohn and Cohen/Kohen, although this symbol may also be found on gravestones of people with other surnames. Leonard Nimoy modeled the Live Long and Prosper hand gesture of his Star Trek character, Spock after this symbol.

Ac555 Week 7 You Decide Free Essays

Week 7 You Decide Course Project Keller Graduate School of Management Question 1 The Securities and Exchange Commission (SEC) would only have influence over Smackey Dog Foods, Inc. if they are a publicly listed company or if they register to become a publicly traded company. The SEC assists investors by providing reliable information to investors so they can make informed investment decisions. We will write a custom essay sample on Ac555 Week 7 You Decide or any similar topic only for you Order Now If Smackey Dog Foods, Inc. ecomes a public company, they would need to provide financial statements along with an opinion about the financial statements by an independent public accountant along with the registration statement and subsequent financial reports (Arens, Elder, and Beasley, 2010). Question 2 There are four things involved in the initial planning of an audit. According to Arens, Elder, and Beasley, 2010, they are: 1. â€Å"The auditor decided whether to accept a new client or continue serving an existing one, 2. The auditor identifies why the client wants or needs an audit, 3. To avoid misunderstandings, the auditor obtains an understanding with the client about the terms of the engagement, and 4. The auditor develops an overall strategy for the audit, including engagement staffing and any required audit specialists. † In relation to Smackey, Keller CPA’s need to make the decision as to whether or not they want to take Smackey on as a new client. Once that decision has been made, Keller needs to understand why Smackey wants or needs the audit. Smackey needs the audit in order for the bank to grant a new loan for expansion. Keller will now need to meet with Smackey’s managers to discuss and document what services they are going to be providing. Once that is determined, Keller will need to plan the audit strategy and determine if they are going to need to hire additional staff or any specialty staffing. Since they have no experience auditing a dog food company, Keller may need to bring in an auditor who has experience in this type of manufacturer. Question 3 According to Ayers, et al, 2010 the four phases of the audit are â€Å"plan and design an audit approach, perform tests of controls and substantive tests of transactions, perform analytical procedures and tests of details of balances, and complete the audit and issue an audit report. † In the plan and design stage of the audit, the auditor needs to understand the business and its environment, understand internal controls and asses control risks and risk of material misstatement (Ayers, et al, 2010). The second stage of the audit is where the test of controls and substantive tests of transactions are completed. In the third stage, analytical procedures and tests of details of balances are accomplished. In the fourth and final stage, the audit has been completed and the auditor comes to an overall conclusion and issues the audit report (Ayers, et al, 2010). In the first phase of the audit, Keller is going to have to gain an understanding of Smackey. They can do this by researching dog food manufacturing businesses and the industry as a whole. If necessary, they can hire an auditor who has experience in the industry to assist with the audit. One of the internal controls Keller needs to look at is the adequate separation of duties. In the warehouse, one person monitors production and shipment of their regular line of dog foods and is also responsible for preparing and approving all inventory records. Another control that needs to be examined is independent checks on performance. Since the sales manager is afraid to fly and can’t really drive, there is nobody checking on the performance of the sales people. With no monitoring of the sales people and their commission being paid in advance based on projections, close monitoring of sales should be accomplished. In performing a test of controls, the physical control over assets and records will need to be done. How the waste and returned dog food is being handled should be reviewed. Seeing the employees taking bags of dog food that have been thrown away is a red flag for fraud by the employees. Examining documents related to the inventory will need to be done as all inventory records are prepared and approved by one person with little inventory left in the warehouse but a lot of returns left on the shipping dock. This can lead to an understatement of inventory, understatement of sales returns, and overstatement of accounts receivable which is the proposed collateral for the new loan. Analytical procedures should be applied to the determination of commission that is being paid to Smackey salespeople. The commissions on the average are off by 11 percent showing that they may not be reasonable. The auditors also need to perform the analytical procedures for inventory to determine if the inventory is being misstated. This would be a concern due to the amount of waste and returns. The test of details of balances will need to be done on the accounts receivables to determine if they are properly stated. Question 4 Keller needs to discuss the weaknesses in Smackey’s internal controls with Sarah as the president and manager of operations. The internal control issues that need to be pointed out are the lack of separation of duties in the inventory production and records, the improper classification of accounts receivables, and improper checks on performance of the sales personnel. As soon as Keller became aware of the significant deficiencies in the internal controls of Smackey, they are required to notify in writing to the governing bodies of Smackey. A management letter should also be written giving suggestions for ways to make improvements in the internal controls (Arens, et al, 2010). Question 5 There are several types of confirmation Keller can use to verify Smackey’s accounts receivables. They are positive confirmation which is some type of communication sent to the account holder requesting they directly confirm whether the balance on the request is correct or incorrect (Arens, et al, 2010). There are two types of positive confirmation, a blank confirmation form where the recipient is asked to fill in the balance of the account or an invoice confirmation which is where an individual invoice is confirmed instead of the entire account. There is also a negative confirmation where the recipient is only requested to respond if the balance is incorrect (Arens, et al, 2010). Due to the fact that Smackey’s accounts receivable is a large part of the assets and they aren’t writing off any bad debt, Keller should use the blank confirmation form to determine if the balances of the accounts are correct. Question 6 The major factors that affect the sample size for confirming accounts receivable are the weakness in internal controls within the sales department, and the improper statement of accounts receivable. With no control over the sales department, there is a higher risk of fraud by collusion between the salespeople and the companies that owe money to Smackey. With almost 20 percent of the receivables classified as 90 days or older, there is a higher risk of accounts receivable being overstated by uncollectable accounts leading to a possible material misstatement in the financial statements. Question 7 The concern about the possibility of legal encumbrances on verifying the ending balance in property, plant, and equipment comes from the lawsuit filed by the employee who was fired for not owning a dog. In order to determine the likelihood of the employee winning the suit, Keller will need to send a confirmation request to the lawyer handling the lawsuit for Smackey. The request will need to ask what is the probability of the ex employee winning the lawsuit. If there is a high probability, then the confirmation needs to include the possible amount of the award against Smackey. Question 8 With controls over inventory being deficient, Keller will be present at the year-end inventory. The auditors will physically observe the counting of the inventory that is in the warehouse and on the shipping dock. The auditor will also observe to ensure the waste isn’t included in the physical inventory count. If the sales returns aren’t able to be resold, then the auditor needs to ensure they aren’t counted in the inventory. The observation is necessary to ensure the inventory isn’t overstated with what has been wasted or understated by not counting the sales returns that can be resold. Question 9 Inventory control weaknesses that exist in the inventory and warehousing cycle include controls over the physical count of inventory and pricing and compilation controls. Smackey should have documents that show the reporting f the inventory that is waste and the sales returns. There should also be a review of the inventory documentation but with Kim being busy with the Best Boy Gourmet line, she hasn’t been focusing on the regular product line. There should be documentation to show the sales returns being returned to inventory and there should be confirmation of th e inventory documentation by Kim. Henry shouldn’t prepare and approve the documentation one of those functions should be done by someone else. Question 10 Pete is breaking Rule 301 Confidential Client Information by discussing some of the details of the audit with Alan over beer. Rule 301 states, â€Å"A member in public practice shall not disclose any confidential client information without the specific consent of the client (Arens, et al, 2010). † Smackey didn’t give Pete consent to discuss the audit with his friend who also happens to be working for the bank Smackey is trying to get the loan from. Because Pete isn’t aware of Alan’s relationship with the bank, he isn’t violating Rule 101 – Independence. If none of the auditors obtain adequate understanding of the industry or business, they will be in violation of Rule 201 – General Standards, A. Professional Competence. Question 11 If Keller makes an intentional mistake, they can be held liable to Smackey or to the bank. If the intentional mistake results in Smackey not receiving the loan, they could sue Keller for negligence. The type of mistake would determine the degree of negligence. In an unintentional mistake, Keller could still be liable but could possibly defend themselves based on nonnegligent performance. Legal liability concerns regarding the Professional Rule violations are if the auditor doesn’t maintain independence, follow the requirements for technical standards, and doesn’t maintain confidentiality. How to cite Ac555 Week 7 You Decide, Papers

Alnwick Castle Essay Example For Students

Alnwick Castle Essay Nottingham tells Marion of Robins death when she says that he is the only one to save the land. He shows her Robins medallion. The following day in the forest, people search for Robin Ben Guest 10L but the great hero is feared dead. At that moment the special effects show robins shadow being projected onto a smoke screen. This is really good effects but can be emotional for some people. Will Scarlet is jealous of Robin as he also loves Marion. He offers to betray him. We later find out that he is the reason why Robins last words to his father were negative as Will is Robins half brother. Whilst the villagers burry the dead, Robin says his pride brought them to this, Azeem replies, No, you gave pride to these people. Later in the scene, Little John attacks will Scarlet. It is at this moment that Will reveals his true identity and his relationship to Robin. Robin organises the attack on the Castle. There are not enough men to fight. Fanny agrees to fill a space. This shows equal rights for women in this film. Again this would not have been true of the 12th Century. Friar Tuck takes beer in the castle whilst Azeem pretends to have leprosy. Robin covers himself in dung to make him smell like a poor person. At this point the drums play. This adds to the tension of the moment. The Sheriff of Nottingham takes Marion to the Chapel. Marion can sense that Robin is alive so she cries for help. She spits in the Sheriffs face. This is a great insult to the Sheriff. Whilst the Sheriff is getting married, he gets undressed. He tries to rape her at the alter as he wants to make children that would have Royal blood in them. Robin enters the room in the nick of time. The Sheriff says Do you mind, this provides more comedy in this film as it isnt something that you would say. Robin then starts fighting. The fight is ironic as the Sheriff fights with Robins fathers sword. Robin passes all the gold to the bishop. The Bishop is accused of steeling it in the first place. Robin then pushes him through the window where the weight of the gold drags him to Earth and kills him. Nottingham pins Robin in a corner with his sword. As Ben Guest 10L Nottingham raises his arms in order to kill Robin, Robin stabs Nottingham in the heart. This is a very dramatic scene . At that moment, Mortianna runs toward Robin. Azeem kills her fulfilling his vow to the Christian. After all the hype and drama of the previous scene, the final scene show leaves falling from the sky. We see Robin and Marion marry. As they do so, King Richard (Sean Connery) arrives in the Forest. Doves are then released as the start of the theme song begins. The song is Everything I do, I do it for You by Brian Adams. Kevin Reynolds, the director, created the era that the film was set, this being the 12th Century. He dressed the actors and actresses in Lincoln Green. This material was hard wearing and cheap. It also provided camouflage for anyone hiding in the woods. The director filmed scenes in locations that would make the viewer feel that it was the 12th Century. Locations included Aysgarth Falls (Yorkshire), Hardrow Falls (Yorkshire), Alnwick Castle, Hulne Park (Northumberland) and Carcassone (France). The music that was chosen for this film also gave the impression that it was the 12th Century but pop music has been included I this film (Everything I Do, I do it for you, (Bryan Adams)) The actors in this film performed very well in my opinion. Despite the American, Kevin Costner playing a traditionally English part, I do not think that this spoils the film. .ue063e79d553eec5d8be4c091de747d2f , .ue063e79d553eec5d8be4c091de747d2f .postImageUrl , .ue063e79d553eec5d8be4c091de747d2f .centered-text-area { min-height: 80px; position: relative; } .ue063e79d553eec5d8be4c091de747d2f , .ue063e79d553eec5d8be4c091de747d2f:hover , .ue063e79d553eec5d8be4c091de747d2f:visited , .ue063e79d553eec5d8be4c091de747d2f:active { border:0!important; } .ue063e79d553eec5d8be4c091de747d2f .clearfix:after { content: ""; display: table; clear: both; } .ue063e79d553eec5d8be4c091de747d2f { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ue063e79d553eec5d8be4c091de747d2f:active , .ue063e79d553eec5d8be4c091de747d2f:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ue063e79d553eec5d8be4c091de747d2f .centered-text-area { width: 100%; position: relative ; } .ue063e79d553eec5d8be4c091de747d2f .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ue063e79d553eec5d8be4c091de747d2f .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ue063e79d553eec5d8be4c091de747d2f .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ue063e79d553eec5d8be4c091de747d2f:hover .ctaButton { background-color: #34495E!important; } .ue063e79d553eec5d8be4c091de747d2f .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ue063e79d553eec5d8be4c091de747d2f .ue063e79d553eec5d8be4c091de747d2f-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ue063e79d553eec5d8be4c091de747d2f:after { content: ""; display: block; clear: both; } READ: Ancient Greece The story of Medea EssayI feel he played well despite criticism from some critics. I think that Alan Rickman who plays the Sheriff of Nottingham was one of the best personalities in the entire film. He played an evil and wicked enemy for Robin Hood but yet was at times light hearted. Michael McShene who played Friar Tuck, allowed the audience to enjoy the film as he played a character who was regularly drunk. The actors in this film are believable. There were some key incidents in the film. When the little girl approached Azeem and asked, Did God paint you? Did God paint me? For certain, Ben Guest 10L Why? Because Allah loves wondrous varieties. This small speech shows how religious people were in the 12th Century and how misunderstanding white people were of black people. Another key moment in the film is when Fanny (Soo Druet) is in Labour. Azeem is the only person prepared to deliver the baby. Although Friar Tuck warns against him to do it because he is black, Fanny overrules him and allows him to deliver the baby safely. This shows that although some are still weary of Azeem, others have warmed to him and treat him as an equal.