Vitamin K

Vitamin & Mineral Project Sundria Carroll February 22nd, 2011 Diet 1310 650 Brenda Speight, Instructor Vitamin K Vitamins are a group of organic substances essential in small quantities to normal metabolism, found in minute amounts in natural foods or sometimes produced synthetically. Vitamins help our bodies metabolize nutrients and grow cells. They come in two forms: those tat dissolve in water (vitamins B & C) and those that are absorbed and stored in fat (vitamins A, D, E, and K). Vitamin K named for the German word for clotting â€Å"koagulation† is responsible for enabling your blood to clot, ensuring you don't bleed out from a paper cut or small scratch. Vitamin K also teams up with calcium to strengthen your bones. Because vitamin K is fat soluble, be sure to consume this nutrient at the same time as a (healthy) fat because it will aid with its absorption. Some studies indicate that it helps in maintaining strong bones in the elderly. Vitamin K participates in the synthesis of bone proteins. Without vitamin K the bones produce an abnormal protein that cannot bind to the minerals that normally form bones. This results in bone density. Researchers continue to discover proteins needing vitamin K’s assistance. Vitamin K deficiency bleeding is a rare disease that occurs in approximately 1 in 10,000 newborns. The disease can cause significant damage to the brain of the newborn, and in some cases can also lead to death. It has been said that there is some good news about vitamin K deficiency bleeding is completely preventable. You can safeguard your baby from vitamin K deficiency bleeding by giving extra vitamin K to your child after birth. Newborns present a unique case of vitamin K nutrition because they are born with a sterile intestinal tract, and the vitamin K producing bacteria take weeks to establish themselves. To prevent any hemorrhagic disease in newborns usually a single dose of vitamin k is given. If for any reason the mother took medication for blood clotting, tuberculosis, or epilepsy during pregnancy, it is recommended that the baby be given Vitamin K through injection. The reason is that such babies may not be able to properly absorb Vitamin K orally. Vitamin is not toxic when consumed orally, even in large amounts. However, menadione (a synthetic, water-soluble vitamin K precursor) can cause toxicity and should not be used to treat vitamin K deficiency. People taking this drug should eat vitamin K enriched foods to keep their intakes consistent from day to day. Significant food sources: Bacterial synthesis in the digestive tract, liver, leafy green vegetables, cabbage, and milk. Specific recommendations depend on age, gender, and other factors (such as pregnancy). The best way to get the daily requirement of essential vitamins is to eat a balanced diet that contains a variety of foods from the food guide pyramid. The Food and Nutrition Board at the Institute of Medicine recommends the following dietary intake for vitamin K: Infants * 0 – 6 months: 2. 0 micrograms per day (mcg/day) * 7 – 12 months: 2. 5 mcg/day Children * 1 – 3 years: 30 mcg/day * 4 – 8 years: 55 mcg/day * 9 – 13 years: 60 mcg/day Adolescents and Adults * Males and females age 14 – 18: 75 mcg/day * Males and females age 19 and older: 90 mcg/day If you take Warfarin (a blood thinner), one should know that vitamin K or foods containing vitamin K can affect how the drug works. To get more information one should ask their health care provider how much vitamin K or vitamin K-containing foods they should consume. Bibliography Hamrick I, Counts SH. Vitamin and mineral supplements. Wellness and Prevention. December 2008; 729-747. Rolfes, Sharon and Ellie Whitney Understanding Nutrition 11th Ed Belmont CA 2008 http://www. kosmix. com/topic/vitamin_k/overview/adam20#ixzz1KfWhlT00 http://www. osteoporosis-vitamins. com/vitamin-K-toxicity. html

Violence and Summary Socrates

Always Outnumbered, Always Outgunned Themes: Redemption can be found throughout the book. Socrates, the main character, has spent twenty-seven years in prison for a violent crime that he committed. The legal system punished him for his crimes, but they did not attempt to rehabilitate him. While in prison, he committed more violent crimes than he committed before his incarceration. The Capricorn bookstore is what led Socrates to redemption, not prison. He is definitely a reformed man. He is now perceptive, compassionate and persuasive. Once he only acted on impulse, but now he reasons out what is right and what is wrong.He tries to do the right thing, and he guides others to make the right decisions through questions and rebuttals. â€Å"Crimson Shadow† Summary The novel begins with the main character, Socrates Fortlow, going outside into the alley beside his home. Socrates is investigating why Billy, an old rooster Socrates considers his friend, is not crowing this morning. Th e sun is just coming up, and Socrates views the alley as almost pretty with the debris in the alley bathed in half-light. Socrates finds a boy, Darryl, standing in the alley with a cardboard box. The boy tries to run when Socrates confronts him, but Socrates stops him.Inside of the box is Billy. He is dead. Socrates forces Darryl to take the box containing the dead rooster into his tiny, rundown home. Socrates questions Darryl as to why he killed his friend. Darryl seems relieved when he finds out Socrates is talking about the rooster. Socrates forces Darryl to pluck the chicken and to sit there while he cooks the old rooster. â€Å"Midnight Meeting† Summary Right Burke, Stony Wile, Howard Shakur and Markham Peal are all sitting in the impoverished home of Socrates discussing a serious matter. Howard's daughter, Winnie, saw Petis stab and rob LeRoy.Howard is seeking advice about how to handle the situation. Socrates questions Howard further. He wants to be certain Winnie real ly saw what Howard is claiming she saw. The men conclude that if Petis is responsible, he is also probably responsible for other murders and will not stop on his own. Three of the men have different opinions on how the situation should be handled. Right thinks they should kill Petis. Markham thinks they should go to the police. Stony feels they should tell everyone in the neighborhood about Petis and let the situation take care of itself. We get another glimpse into Socrates' past.The discussion sparks a memory from when Socrates was in an Indiana State prison†¦. â€Å"The Thief† Summary Socrates pays a visit to Iula's diner. He visits the diner at least once a month, on Tuesdays. Iula serves meatloaf on Tuesdays and that is one thing he is not able to make on his hotplate in his small home. Socrates has been out picking up bottles and cans. He does not like the way the men treat him at Crenshaw's. They make him wait, while they stand around telling jokes, and then they check every can and bottle before accepting them. After getting his money for the bottles and cans today, three men jump him.Socrates receives a cut on his wrist from a broken bottle, but otherwise he walks away the winner. Iula shows concern over his wrist. Socrates has already taken the time to stitch his slashed sleeve. Iula tells Socrates he has no business out there collecting bottles and cans and offers him a job†¦ â€Å"Double Standard† Summary Socrates is waiting for a bus. It is pouring rain, and the streets are mostly deserted. Across the street from the bus stop he sees two lovers standing under the ledge of an abandoned shop. Socrates imagines that the shop was once a bakery because of the blue and white checks on the window.He pictures the bakery full of hard working black people working long hours and earning good pay. Socrates tries to give the couple as much privacy as possible under the circumstances. Ralphie, according to the woman's passionate cries, i s on the heavy side. The girl is small and much younger. The girl's bus is coming down the street and the couple runs to the bus stop. When they do, Socrates finds out the girl's name is Linda. Ralphie does not want to let Linda go, but he finally releases her hand, and the bus drives off†¦ â€Å"Equal Opportunity† Summary Socrates is trying to get a job.He has been practicing how to ask for an application. After taking three different buses to get there, he walks into the Bounty Supermarket on Venice Boulevard. In his eyes, the store is a glittering palace with a religious feel. The everyday noises of the store all mesh together into a music that lulls Socrates. Socrates is approached by the Assistant Manager , Anton Crier. Socrates asks the man for an application. Anton stalls for a moment and then asks Socrates what kind of application he wants. Socrates tells him a job application and feels that the man is making him beg already. Anton then asks Socrates his age.Socr ates lets Anton know that it is illegal to discriminate based on color, sex, religion, infirmity or age. Anton tells Socrates that he knows that, but they do not have any openings at the†¦ â€Å"Marvane Street† Summary Darryl returns to visit Socrates. It is pouring rain, and the boy is cold and hungry. Socrates believes all eleven-year-old boys are hungry, especially when they are poor. Socrates feeds Darryl, and as the boy shovels the food into his mouth, Socrates feels the urge to slap and shake the skinny child. Socrates wishes a man had felt that type of love for him before he had gone wrong.He views Darryl as a troubled child; a lost soul who did wrong but doesn't fully know it. Darryl tells Socrates he has been having a recurring nightmare that keeps him from sleeping. In the nightmare, Darryl is in a large room with the lights out, but he is able to see the boy with the cut in his neck screaming and coming after him. Darryl always wakes up before the boy gets him , but he thinks that if the boy†¦ â€Å"Man Gone† Summary Corina Shakur shows up at Socrates' home looking for Howard. Corina is upset, because she and Howard had an argument the night before, and he has never stayed out all night.Socrates asks Corina what she and Howard fought about, and she tells him that she told Howard he should get a job at McDonald's or someplace until he can do computer operations. Howard has not had a job in nine months, and they have cut Corina's hours at work. When Socrates suggests that Howard is lazy, Corina defends him and says he is just proud. Socrates says that Howard is not too proud to let his wife bring in all the money. Socrates goes on to explain that black men are always complaining how hard things are for them, but they are too proud. Children and a loving woman are much better than pride.Socrates tells Corina that Howard†¦ â€Å"The Wanderer† Summary â€Å"The Wanderer† takes us back to Socrates' release from pr ison and his move to California. Socrates had his first fight in his new surroundings within a week of his prison release. A man by the name of Charles Rinnett was trying to impress his friends and chose to degrade Socrates in the process. In the end, Charles ended up being the one degraded. Socrates broke Charles' nose and knocked him to the ground three times before the man decided to stay down. Socrates sees Charles around Watts collecting bottles and cans.Charles has grown shabbier. Sometimes he wishes he could apologize to Charles for breaking his nose. He often has imaginary conversations with the man, trying to motivate him to do something with his life. In his conversations, Charles tells Socrates that they are both at the bottom of the white man's ladder, and neither one of them can climb†¦ â€Å"Lessons† Summary Darryl has moved in with Socrates. The two of them are sitting in a park waiting on Philip, a neighborhood gang banger, so that Darryl can confront him . Darryl is scared, but Socrates tells him that he has to do this.While they are waiting, Socrates tells Darryl that he had a dream about his momma. Darryl tells Socrates he has been dreaming about a naked Yvette Frank, telling him how much she likes him. Socrates says he is dreaming about manhood. When Philip shows up with two other thugs, Socrates leaves Darryl standing there alone. Philip takes the first swing at Darryl, but misses. Darryl hits Philip in the chin with a right cross, but it does not affect the gangbanger. As the fight intensifies, Socrates intervenes by knocking out and disarming the other two thugs.He then slaps a gun from Philip's hand and slaps him off of†¦ â€Å"Letter to Theresa† Summary Socrates is very sick with the intestinal flu. He has not been able to call in sick and is concerned about his job. He is not able to make it from one room to the other. All he can do is sleep and dream. He dreams of Theresa. The dream seems so real to him. In his dream, he comes home to her after being beaten badly. She comforts him until he falls asleep. When he wakes back up in the dream, she has bandaged his cuts. He looks into her eyes and sees every cut and bruise he has ever had in them.She wants to know when he is going to stop all of this. Theresa tells him she can't go on worrying and taking care of him. Socrates tries to tell her not to go, but he can't. Darryl then wakes him up asking him what he†¦ â€Å"History† Summary Socrates has been inside for three days watching riots on his muted television. He stays inside, not because of fear of what might happen to him, but because of fear of what he might do. â€Å"The smoke coming through the cracks in his apartment walls smelled of sweet revenge. † Everything that has happened to Socrates in the past wants out there on the streets, but he stays inside.While he is watching the television, he sees a billboard he is familiar with topple over. Socrates knows that the billboard is falling on top of a bookstore that he visited regularly when he first got out of prison. He had been waiting for his violence to bubble over and erupt until he visited the bookstore. The bookstore changed him. It was a place that he could read and talk with others without being chased out for not buying anything. â€Å"Firebug† Summary When Socrates visits Stony Wile's cousin, Folger gives Socrates a long lecture on the faults of the LAPD.Folger brings up the dozen fires that have been set. A squatter and his girlfriend were killed in the most recent fire. Some people are speculating that the fire department is setting the fires for the white landlords, but Folger thinks it is the Koreans trying to steal everything. Socrates tells Folger that he knows some real nice Koreans, and it is the businessmen, even black men, that want to steal everything. Folger believes the fires are a part of a conspiracy that goes all the way to the top, but Socrates says, â€Å"Mayb e it go to the heart, Mr. Wile. Socrates thinks that everything is rotten and that maybe burning it all down is the only way to straighten things out. Socrates asks a high school kid, Bruce Tynan, working with†¦ â€Å"Black Dog† Summary This chapter opens with Socrates standing before a judge. His attorney is stressing that Socrates has paid for his previous crimes and has been living a productive life on LA. The prosecutor is stressing that Socrates has killed in the past, and this is a violent crime that brings him before the judge. While Socrates is in the holding cell, he has to pass the holding cell's initiation.A baby faced man named Peters is harassing him. He chokes Peters to the brink of death and then releases him. A large, bearded black man by the name of Benny tells a curious guard that he was just showing Peters a trick. Peters nods that he is okay. Socrates has now established that he is not a man to be taken lightly. Socrates decides that Benny has appoint ed himself as leader. He knows he will have to go up against Benny†¦ â€Å"Last Rites† Summary Right Burke is dying a painful death from prostrate cancer. He is asking Socrates to get him a gun so that he can end his misery. Socrates is trying to talk Right out of it.He tells Right that he can't do that in Luvia's house. Right says that he can come to Socrates' house, but Socrates asks him how that would look to the police. Right then says he can go to the park, but Socrates tells him that he can barely walk to the end of the block, so he knows there is no way Right can make it to the park. Socrates visits Hogan's Snooker Room looking for Blackbird. Blackbird is a man that is probably as bad as Socrates, if not worse. The Snooker Room is a place to get illegal things and the police are paid their street insurance so there is never a problem†¦.

Power and Places Type

We are going to talk about power and places type: -> The power is necessarily an opposition between ruler and a ruled. There are many forms and places of power: Among the places of power, there are the White House, the Buckingham Palace, the Pentagon†¦ ? These places are powerful because they have political and military influence. Government is a governor who exercises his power through institutions such as the courts or prisons In this case, the governed are citizens who obey the laws of the government.But sometimes there is abuse of power,and we see resistances to power, as when there was apartheid in South Africa. Indeed, there was a racial discrimination between blacks and whites. The great figure of the resistance in South Africa was Nelson Mandela: he fought all his life against discrimination against black, he was imprisoned for several years. ==========================================================================Among the forms of power, there is, for example, the pow er of the media.Indeed, the media play a very important role within today's society. Media consists of books, television, movies, music, internet, radio, magazines, newspapers etc * Media have positive aspects: we can stay informed about political, social events very easily, you can have fun watching movies and listening to the music. (Through newspapers, TV, radio †¦) * But media have also bad/negative aspects. Indeed, today, it has become a great weapon to influence the opinions of individuals.For example, electronic media has the power to manipulate information, they can deny certain facts and expose another, they can broadcast in loop a topic to influence the vision of the mass of viewers (the presidential nominee can pay for more exposure on TV†¦) Media display the way of life for those who follows it. So media can influence the dressing manners of teenagers through theirs favorite film actors, etc. For example, children are specifically targeted in the advertisements . We teach them to eat Mc do’s burgers and drink coca cola. We can say that in this case, PEOPLE ARE BRAINWASHED BY MEDIA. In

Assignment Degree Essay Example | Topics and Well Written Essays - 1000 words

Assignment Degree - Essay Example Numerical root-finding methods use iteration, producing a sequence of numbers that hopefully converge towards a limit (the so called "fixed point") which is a root. The first values of this series are initial guesses. The method computes subsequent values based on the old ones and the function f. The bisection method is based on the fact that a function will alter sign when it passes through zero. The bisection method can halve the size of the interval in each iteration and eventually find the root by evaluating the function at the middle of an interval and replacing whichever limit has the same sign. False position method is an algorithm of the prior estimate for which the function value has opposite sign from the function value at the current best estimate of the root. In this method, the root is bracketed. Similar to the secant method, the false position method also uses a straight line to approximate the function in the local region of interest. The secant method is based on the assumption that the function is approximately linear in the local region of interest and uses the zero-crossing of the line connecting the limits of the interval as the new reference point. The next iteration starts from evaluation of the function at the new reference point, and then it forms another line. The process is repeated up to the time of finding root. The Newton-Raphson method finds the slope (the tangent line) of the function at the current ... The process is repeated until the root is found. 5. Fixed Point Iteration: It is a method of computing fixed points of iterated functions. For example, given that a function f defined on the real numbers having real values and given a point x0 in the domain of f, the fixed point iteration is which gives rise to the sequence which is hoped to converge to a point x. If f is continuous, then one can prove that the obtained x is a fixed point of f, i.e., f(x) = x. 6. Muller's Method: Muller's method is generalized from the secant method, in the sense that it does not require the derivative of the function. It is an iterative method that needs three starting points, , and .A parabola is constructed that passes through the three points; then the quadratic formula is used to find a root of the quadratic for the next approximation.The following equation generalizes the secant method of root finding by using quadratic 3-point interpolation : Then the following is defined : (2) (3) (5) The next iteration is described by this equation: Source : Abramowitz, M. and Stegun, I.A. (Eds). Handbook of Mathematical Functions with formulas, Graphs, and Mathematical Tables, 9th

Software Engneering Essay Example | Topics and Well Written Essays - 1250 words

Software Engneering - Essay Example It also takes into account the external elements that interact with the system. 3. Use Case Diagram: It is an object oriented paradigm where the entire scenario is described as actors who interact with the system and scenarios that form processes of the system. It is largely used in object oriented systems as a model to map the requirements of a system. 4. Sequence diagram: It is a depiction of the various objects of a system and the sequence of interactions among them with respect to time and sequence so that one gets a clear notification of what takes place before a specified process. The aspects that are modelled by this diagram are the very sequence of operations in the system. It takes into account time factors for judgement and enables one to understand the sequence that one desires to follow for achievement of the objectives. (c) Using one or more of the ways of describing operation logic from your answer to question 1(a), discuss how you might specify how a potential buyer will review/amend the list of properties of

Buyer behaviour and communication strategies BB644 Assignment

Buyer behaviour and communication strategies BB644 - Assignment Example Moreover, the Toyota Prius family including Prius 1.8, Prius C and Prius V wagon will provide consumers with more models to choose from. The main goal is to create awareness of the hybrid technology developed by Toyota in the form of Toyota Prius family. By advertising and promoting the product, we wish to position Prius as a comfortable yet powerful car for the fun-loving and family-centered individuals alike. The communication channels are meant to draw interest and instigate a desire among consumers to make a purchase. The advertising should effectively create the desired image on the minds of the consumers in order to generate brand awareness which can productively be converted into sales. Moreover, the intended purpose of using communication channels is to stimulate buyer readiness through knowledge dissemination which educates the public about the damages of conventional fossil fuel engine cars and the new hybrid technology which has been stylishly designed in the form of Toyota Prius series. This notion is intended to trigger consumers to consider a change in their automobile preferences in order to try out th e hybrid car series by Toyota which is both, energy efficient and cost effective, as compared to other cars by the competitors. So, the main focus can be said to highlight the novel attributes of the Toyota Prius family and its hybrid technology. Also, the economic perspective of the Toyota Prius series is pivotal in convincing consumers that the cars have been made to suit the needs of everybody including families, individuals, and adventurous youths. Communication strategy is an important phase of strategy development and marketing products. In particular, it is critical to the segmentation, targeting, and positioning of the Toyota Prius family in the minds of the target consumers. The image any particular brand conjures up in the mind of the consumer is significant in determining

Sensitivity to climate change for two reptiles at the Mojave Assignment

Sensitivity to climate change for two reptiles at the Mojave - Assignment Example In order to realize a more predictable niche space he holds terrain and soil variables constant as he varies the climatic variables in a contrast of increasing temperature and decreasing level of precipitation. Recent research has underlined the need to do thorough climatic change predictions. These predictions will help in knowing and anticipating for the undesirable impact on the biodiversity. C. W Barrows uses this model and in an endeavour brings out some comparison and contrasts between these two species of reptiles. Though they inhabit the same niche, Gopherus agassizii and the common lizard Sauromalus ater present some differences in their elevations and their food dietary. For instance, Sauromalus ater thrive well between an elevation of o to 1830m and a diet which cuts across perennial plants. Their counterparts, Gopherus agassizii thrive well in elevations between o and 1120m. Despite these differences in elevations, there are similarities in their capabilities to live long, their ectothermal definitions and their perennial vegetarian diet. In a conclusive approach, the survival of these two species largely depends on their abilities to adapt to the changing climatic conditions. Under the guidance of the formulated objective to examine the eminent shifts in habitat for the two species of reptiles, Barrow tries to identify the behavioral and psychological changes adopted by this species as a result of the climate stress. Through these responses and some other mechanisms the reptiles manage to exhibit some differential survival within a certain refugium. C.W. Barrows adopts the following methods and materials in an endeavour to unveil the above mentioned mechanisms and responses. The study area is identified and confined to a 679,585 ha area that includes Joshua Tree National Park and a 10 km buffer that surrounds the Park’s boundary. He also successfully did the niche modeling using the Mahalanobis D2 statistical tool.

Who were the Essenes Summarize at least three ways in which Essene Essay

Who were the Essenes Summarize at least three ways in which Essene practice and belief may have influenced Christianity - Essay Example e Essenes were an important group because they flourished and shared some views with other groups of the same time such as early rabbinic Jews and Christians ». Therefore, this means that certain views and beliefs produced profound effect on Christianity on the early stages of its development. First of all, the core belief shared by the members of Essene brotherhood was the idea of messianism, i.e. upcoming arrival of the Messiah. According to the Dead Seas Scrolls, Essenes can be called the religious community, in which the idea of messianism flourished (Patella). This sect was against any weapons, though they would carry it only as a means of protection against robbers and were ready to use it only in struggle against the forces of evil, when the Messiah would come to rescue the God’s people. Impact of these beliefs can be traced in foundations of the New Testament Christianity, as the idea of Jesus Christ as a messiah who came to redeem all sins of people is in the core of Christian belief. Secondly, the form of organization practiced by the Essenes can be paralleled to that of the early Christian church. The community was ruled by the collegium consisting of 12 priests. Later, in the apostolic period, the church was headed by the twelve apostles. The structure of Essene sect incorporated bishops, priests, churches, gospels, disciples etc. – church hierarchy and organization probably inspired that of Christianity, along with the way of Holy Scriptures’ allegorical interpretation. This statements seems especially plausible, as Essenes existed long before the dawn of the New Testament Christianity. Thirdly, there is a considerable number of customs and traditions that seem to be borrowed by early Christianity from the Essenes. For example, the latter lived in communities, rejected money, served each other and mainly observed celibacy – these features can be easily traced in monastic rules of Christian church. The principles guiding their lifestyle must

Information management Essay Example | Topics and Well Written Essays - 2000 words

Information management - Essay Example Apart from the rights administrators, the user without any external intervention can individually operate Facebook. For the efficient use of telegraphy, there must be actual employees stationed at the transmission and reception stations to manage the process of communication. A telegraphy operator can have a direct and personal conversation without knowing the identity of the person. As examples of information systems, both Facebook and telegraph offer socio-technical systems platform where participants develop, organize and manage information and its contents (Grint & Willocks, 1995, p. 54). This makes these two systems fit for organizational management. They both satisfy the information needs of organizations through the production, dissemination and controlling of knowledge. However, while telegraph relies on paper work to convey information, Facebook requires an internet empowered gadget to transmit information. Such gadgets might include computers, mobile technologies, PDAs, net books, laptops, and tablets (Hammer, 1990, p. 1). Using telegraph for the transmission of information can encounter barriers such as distance, weather conditions, and other physical attributes. This is not true about Facebook. Apart from countries where there are strict sanctions on internet use, Facebook transcends all boundaries of the world irrespective of the distance, time, speed, and weather conditions. One of the most significant hurdles concerning the use of Facebook involves the availability of the internet. Apparently, the cost of the internet is still expensive to the majority of people of the world, and this consequently hampers their access to Facebook (Eisenstein, 2002, p. 127). Impacts of telegraph The history of telegraphy dates back to the revolution of...54). Impacts of telegraph Telegraph has had various impacts in the socio-technical systems. As an information system tool, telegraphy has ensured that information relay flows in a smooth manner besides being unadorned and lean. Telegraph has enhanced commerce in business organization, governments, and the military departments. The socio-technical systems of telegraphy also encouraged critical analysis of the market situations for many business organizations globally. Facebook is a socio-technical system developed in 2004. Facebook drives democracies in various territorial boundaries. The emergence of Facebook as a socio-technical system has increased business management owing to the advancements and improvements in the way consumers behave digitally. The socio technical systems of Facebook manifest the processes through which organizations grow rapidly in engulfing the operations of that business enterprise (Willmott, 1995, p. 7). The management of information system requires an organization to relay the soci al networking system that encompasses the wider initiatives of economic, institutional, and technological aspects. It is based on the understanding that an organization ought to have sufficient knowledge on the operations of the socio-technical systems for successful management of information systems. The introduction of the social networking sites has improved business management processes.

Comparison and Contrasts of Literary Work Essay Example for Free

Comparison and Contrasts of Literary Work Essay In my paper I will be comparing and contrasting two literary works of a short story and a poem. The short story and poem I chosen to compare and contrast is â€Å"Story of the Lost Son† (Gospel of Luke) and â€Å"The Boxer† (Paul Simon and Brue Woodley. On my paper I will be writing about the similarities and differences between the short story â€Å"Story of the Lost Son† and the poem â€Å"The Boxer†. My paper will be given you the insights on a short story and poem can be similar in one way, but also different in another. In the short story of â€Å"Story of the Lost Son† it was about a poor father with two sons and the youngest son wanted to go out in the world on his to get what was coming to him. In the poem â€Å"The Boxer† you have a poor boy who want to leave home and go out in the world and make something for his self but couldn’t because he didn’t have the money for it. In the first paragraph I will be talking about the short story of the â€Å"Story of the Lost Son† (Gospel of Luke). In the short story â€Å"Story of the Lost Son† it was about a poor family with just a father and two sons. The father had some land and money put up for his two sons when they was ready to be on their own. So that they could have a little something rather than go out on their own nothing. When the youngest son found out that his father had that for them he goes and tells his father that he was ready to be on his own and he was ready to get what he had coming to him. His father’s told him he wasn’t ready because he was still just a boy but he argues that he was ready. When he left from home he got marry and blew all his money in just a month and didn’t had any way to get it back. So what he had to do was run back home and apologies to his father to see if his father would accept him back home even though he ran off knowing that his father was trying to tell him he wasn’t ready. But for him being stubborn and hardheaded he didn’t know what the income would be. In this paragraph I will be talking about the poem â€Å"The Boxer† by Paul Simon and Brue Woodley (1968). In â€Å"The Boxer† they are talking about a poor boy who was from a family who didn’t have nothing and been promise so much, but didn’t receive it. Realizing that all of it was just a lie he set off on his own it search for something better for him and his family. Stranded in a railroad stations surrounded by workmen with wages he found his self with the rest of the ragged people begging for quarters. He had his mind set to find a job, but he didn’t get any offers from any jobs. Being in New York City he found his self lonesome and homesick, because he was all by his self it a city he didn’t know. At those times he would catch his self in the street of the Seventh Avenue with the rest of the people who didn’t have anything to do. That’s when he started boxing and always relied on his two gloves to give him the comfort he need. Young boy never went back home since he left. The similarities that these two literary works have in common are that they both were young boys who were poor and they left home. In the short story of â€Å" Story of the Lost Son† the youngest left home with the little money his father gave him to because he claim that he was ready to be on his own. And then in the poem of â€Å"The Boxer† he was also a young boy leaving his home to go somewhere else because he thought he would do better out there away from their family. But if you read both works, you would realize that they both boys came from a poor family try to find somewhere else to go to better their self. What else these two literary works have in common is the theme because they are both from a poor family with nothing going out there in the to make something out of their selves. The differences between the short story and the poem are a whole lot. In â€Å"Story of the Lost Son† the youngest son left home because he didn’t want to follow the rules his father was giving him and he thought he was ready to be out there on his own but he wasn’t. And then he blew all the money his father gave him because he got marry and less than a month he didn’t have nothing left and he went back home begging and telling his father sorry because he thought his father wouldn’t let him come back. How the poem â€Å"The Boxer† different is that you have a young boy leaving home to find something better for him and his family. He didn’t leave home, because he wanted what was coming for him, he left to better his self. Both literary work the character left home on their own, but only one made something of his self and didn’t went back home begging his family to figure him. In conclusion my two literary works that I compare and contrast show you how two different literature a similar, but also different. They both was young people who left their family and home to go on their own but only one make something of their selves while the other return back home the same way they left. So what I’m trying to say I enjoy these two literature because they both show you the do’s and don’ts. If you go out there on your own and you came from nothing it best to fight so that you want feel like you waste your time.

Violence Through The Eyes Of Hannah Arendt Philosophy Essay

Violence Through The Eyes Of Hannah Arendt Philosophy Essay In this essay I will try to the best of my understanding to evaluate and critically analyse subject of violence through the eyes of Hannah Arendt. The title of the book is called On Violence and has been written by Hannah Ardent and published in 1969. In this book Hannah Ardent tries explaining the subject of violence in a historical context and questions the nature of its use. She also re-examines the relationships between politics, war, violence and power and uses other theorists to differentiate her point. My purpose in writing this, is to critically analyse chapter 2 from this book in order to understand how successful the authors argument is and how effective are the example she use to prove her argument. I will then finally identify any examples that disprove of the authors argument and provide my own understanding of political concepts. How successful is the authors argument? The historical background of the essay was depressing and chaotic in all domains: in the international arena it was the clash between West and East, North and South, in internal politics, and even on the level of personal life, this is when she has lost her husband. What makes her essay so outstanding and even classical, in the sense of both timeless and timely, is her vigorous defence of politics against its simplistic and increasingly prevalent equation with violence. Without supporting a radical form of pacifism, Arendts text sought to justify the integrity of politics, construed as concerted action or shared exercise of public power, in the face of a growing fascination with violence and the progressive colonization of public life by violent strategies and ideologies. Hannah Arendt in chapter two tries to define what she sees as the key concepts that must be understood for the construction of any theory of violence.  Ã‚  Concepts such as power, authority, force, legitimacy and explains and defines power, violence, authority, force, strength and clarifies their relationships with one another. The author evaluates these concepts and provides examples to enhance understanding of the subject to illustrate her point. Her approach will be understood by most social scientists, that you cannot describe reality correctly if your linguists are faulty.  Ã‚   She says that it is A rather sad reflection on the present state of political science that our terminology does not distinguish among such key concepts. Arendt identifies and acknowledges the enormous role violence has always played in human affairs.  Ã‚   According to Arendts argument there is a great shortage of real critical analysis on the role and function of violence in human society no one engaged in thought about history and politics can remain unaware of the enormous role violence has played in human affairs, and it is at first glance rather surprising that violence has been singled our so seldom for special consideration She attempts to identify the connections if any between these theories of violence and what she calls the suicidal development of modern weapons that have become central to the arsenals of violence produced by governments in the post war world. As Arendt sets her analysis of violence within the tradition of the enlightenment the means-ends and cause-effect debate pose one of the central paradoxes for her. All the authorities that she quotes have strong opinions on the question of violence and its role and function in society.  Ã‚   Arendt argues that there is a general consensus that Violence is nothing more than the most flagrant manifestation of power.  Ã‚   She quotes Max Webers definition of the state as the Rule of men over men based on legitimate that is allegedly legitimate violence. Arendt does not agree with such a consensus because she says that to accept such a consensus you would have to Equate political power with the organization of violence and this only makes sense if you follow Marxs estimate of the state as an instrument of oppression in the hands of the ruling classes. She believes that no government exclusively based on the means of violence has ever existed or ever existed for more than a very short period.   The crucial reason for this according to Arendt is that in the Power Violence relationship there is a fundamental ascendancy of power over violence.  Ã‚   Governments in order to exist need power but they do not necessarily need violence.   She believes that power needs no justification but its needs legitimacy.  Ã‚  Ã‚   While violence can destroy power it can not create power.   Arendt believes that Power and Violence are opposites and where one rules absolutely the other is absent.  Ã‚   Rule by violence comes into play only when power is being lost.  Ã‚  Ã‚   A short definition that Arendt refers too is that power equals institutionalized force and that violence is a manifestation of power. phenomenologicallyà ¢Ã¢â€š ¬Ã‚ ¦ is close to strength, since the implements of violence, like all other tools, are designed and used for the purpose of multiplying natural strength until, in the last stage of their development, they can substitute for it This analyzes the implications for modern governments modern peoples on the significance of civil obedience and consent we have to decide whether and in what sense power can be distinguished from force to ascertain how the fact of using force according to law changes the quality of law itself and presents us with an entirely different picture of human relations How effective are the examples they use to prove their argument? Hannah Arendt argue that it is insufficient to say power and violence are not the same and believes that they are opposites Power and violence are opposites and not the same as where the one rules the upmost and the other is absent. The author uses Alexander Passerin dEntreves opinion in order to prove her point. Passerin visualises violence as the most fragrant manifestation of power. This is what the author of the book The Notion of the state illustrates, we have to decide whether and in what sense power can be distinguished from force to ascertain how the fact of using force according to law changes the quality of law itself and presents us with an entirely different picture of human relations What counter-examples can you identify that disprove the authors argument? (you must properly reference your sources. Atleast two alternative sources must be identified. Foucault truth and power From completing this task what have you learnt about the particular political concept? It is clearly seen that Ardent believes that to exercise power people need to gather together and act in a group. As she says: Power  corresponds to the human ability not just to act but to act in concert. Power is never the property of an individual; it belongs to a group and remains in existence only so long as the group keeps together.   Ardent believes that power does not belong to single man but it springs up whenever people act in concert. Her concept of a power as a property of a group sounds interesting but is not practical. . Violence, she writes, can always destroy power. Out of the barrel of a gun grows the most effective command, resulting in the most instant and perfect obedience. What never can grow out of it [violence] is power. [For example, violence and threat of violence by the emperors Caligula and Nero did not enhance their power. It diminished their power.] Arendt writes that In a head-on clash between violence and power, the outcome is hardly in doubt   as in a military against collective non-violent resistance (power). But, she adds, Nowhere is the self-defeating factor in the victory of violence over power more evident than in the use of terror to maintain domination, about whose weird successes and eventual failures we know perhaps more than any generation before us. Violence, she sums up, can destroy power; it is utterly incapable of creating it. Writing at the end of the 1960s, Arendt was critical of the advocacy of violence by blacks critical of Martin Luther Kings non-violent movement, and she took issue with the advocacy of

Teaching and Technology Essay -- Teaching Education Essays

Teaching and Technology Technology is ever changing the ways in which we learn. There are many different technologies, but the biggest, and most recent is the very influential computer. Both in and out of the classroom computers impact the education of people around the world. In the beginning of the computer age, there were simple computers (very simple compared to now). The first computers were so big that one of them was the size of an entire room. As technology advanced, the computer became smaller and more popular. The smaller computers became part of everyday life. That is how the personal computer (PC) evolved, and spread thoughout the world. Schools did not have any real need for computers, when the personal computer first came out. Any typing that needed to be done was done on a typewriter. Even if schools did get computers, they did not have any teachers with the knowledge to use them efficiently, let alone teach with on a computer. As computers became ever more popular, and their technology became more important in society, schools began using them in the classrooms. Having on a computer or two in the corner of on a classroom did not necessarily guarantee their successful use. Students may have used them to play games and type, but that was not an effective use of computers. Now, schools are becoming more technologically hip. Computer classes have been brought into schools. Students are usually required to take, at least, basic computer skills training classes. However, as of now, it is not required that high school students take any courses about the Internet and how it works with and for the student. The Internet was started by the United States Department of Defense in 1969 with four hosts: the Unive... ...ieval, in the 1999-2000 school year, 17 percent of the school technology funds went towards teacher training. Although the numbers are rising, teachers need more than just a quick course in technology. They need skills and knowledge, not just a little knowledge. "The Internet is not a panacea for every problem in education. We need to be realistic. But we also must realize that the Internet is a tool that can help us empower every student and elevate each individual to new levels of intellectual capacity and skill. That is the great opportunity of this new technology." 1. http://interact.hpcnet.org/webcommission/ProfessionalDevelopment.htm 2. http://www.geocities.com/Athens/5461/paper_1.html (Guillermo E. Pedroni) 3. http://www.ceofrm.org/history.cfm 4. http://interact.hpcnet.org/webcommission/Section_1.htm 5. http://www.rtec.org/nr_tec.html

The Red Badge of Courage :: essays research papers

The name of this book is The Red Badge of Courage, and it was written by Stephen Crane in 1894. It is about a physical and emotional pain that a solider of the Civil War might have went through. The soldiers pain comes from all of the horrible things associated with war. The main character, Henery Fleming, joins the Union army dreaming of the heroic things he will accomplish. At the beginning of the story, he thought that war was a beautiful thing, he thought that it was not such a big deal, but has the story develops, he discovers that war is not so great and becomes real unsure of himself. Henry then meets up with his friend Jim. Then halfway through the book he confronts his cowardice and gains a sense of duty and responsibility. When the novel ends he has conquered his fear., and he is able to prove to everybody that he is really not a coward. Later in the book, Henry meets Wilson, the loud solider, who I think represents the two sides of human nature. Wilson is a mean and tough guy that no one likes and then towards the end of the book he finds that he really cares about Henry. While Henry is dealing with all of his emotions that are moving into war, he finds the friend he needs among his comrades at the war. The book Red Badge of Courage has a very deep meaning because it gives great detail about the hardship of war, the physical and emotional side of it. It shows how a young solider of the Civil War would have felt and also it shows all his fears. It also shows with great detail what was war like in that time. This book is not just about war and the fighting, the book gives very important facts about the camp and the other soldiers that Henry Flemmings interacts with. It tells how soldiers break down in war and that all of them are heroes at sometime in the war. All of the characters in the Red Badge of Courage represent some aspect of man either physically or emotionally.

Scarface, Directed by Brian De Palma Essay -- Scarface Al Pacino

Scarface, Directed by Brian De Palma Tony Montana has taken just so much shit his whole life. He’s been oppressed and repressed and mocked and called a spic and turned on by his own country (Cuba) that he’s just not going to take any shit anymore. He’ll shoot someone just for pissing him off, which is almost admirable, or at the very least understandable. I’m not advocating violence; all I’m saying is that we all have our limits and if someone treated me the way Tony Montana had been treated his whole life – if they spit on me, and degraded me, and mocked me and doubted any power I might have, I might want to prove them wrong. Of course, it’s a movie, and we know it well; Scarface with Al Pacino as the Cuban immigrant turned drug lord with his mountains of coke and his beautiful but, basically dead, wife, Elvira, living what he believes is the American dream. Elvira, Tony’s wife, played perfectly by Michelle Pfieffer, is beautiful and so cool she’s ice cold, whose only job is to be an ornament, and who comes from somewhere in Baltimore, we’re told, and whose only goal, it seems, is to just be taken care of by all these rich and violent thugs. She doesn’t seem phased by all the guns and underworld thugs that hang around the house, but then, her nose is so packed full of coke that this is not really a surprise. Most of the time, she’s got this false cocaine-calm aloofness that lends itself to comparisons with a mannequin. Her power and her trump is that ultimately, we get the sense that it’s a role she’s chosen – not one that was ever put upon her. That it’s all within her control. Men like Tony Montana are brought to their knees by her cool beauty and icy aloofness. She’s like coke they can’t buy or trade or snort or get enough of, but surely as powerful . But ultimately, she’s just some middle-class chick form Baltimore who was probably really bored and moved to Miami for some excitement. She’s a bitch. As Tony says to her, â€Å"You got a look like you haven’t been fucked in a year.† And it’s true. Maybe she knows her power is in the withholding, but this can only last for so long; a tease works because ultimately, there has to be something at the end of it. If it’s all attitude and cock tease, after a while, that gets boring and the furthest thing from sexy. Something’s gotta give. Tony Montana wants, as he says, â€Å"what’s coming to me,† which is â€Å"t... ...e power of all this seduction so that at the critical moment we can say â€Å"No†. We choose power over fucking and engaging with another human being, and we do this because of fear. Because in this age of psychotherapy, were everything is a fucking issue (pun intended) as if our boyfriend cheating or leaving us would cause a complete breakdown, as it has and does for so many girls today. Girls today, with few exceptions, don’t get back out there like Carole King or Carly Simon and belt out our anger and pain in some healthy way in a song with scathing lyrics. Instead, young women today run for the shelter of pastel pills and their standby bottles of Xanax and Zoloft and frantic calls to their therapists and lock themselves in their Back Bay apartments with their cats because we’re all so fucking fragile. It’s pathetic. Carole King and Carly Simon and so many others went through the same heartache but they didn’t run away; they belted it out in songs like â€Å"You’re so Vain† or â€Å"Total Eclipse of the Heart† (sang by Bonnie Tyler by written by Meatloaf), and Abba and Fleetwood Mac who made a life-style of heartache and fucking – because that is life. These women seem a lot braver to me.

Review of Cocktail Party Economics

Review of Cocktail Party Economics for The Economist As an economics training book, Cocktail Party Economics highlights the concepts of economics, bringing them to light in a simple way without taking away from the importance of each theory and thought. This is a book written to engage its readers and interest them in the idea of the economic thought process. Addressed to â€Å"students everywhere, especially those who like economics †¦ or want to,† this book is exactly that. Cocktail Party Economics is a skillful portrayal of the process of economic thought, which entertains young readers due to the author’s sometimes silly and sarcastic moments.Economics may sometimes appear to be a difficult subject filled with elaborate terms and descriptions hard to grasp the understanding of, yet the book brings the subject to life and turns it into a less complex compilation of concepts in a cocktail party setting. Each chapter begins with a quote which ties in the ideas of the following paragraphs and each chapter ends with a simple yet important sentence, tying in the concepts in which the reader has just been educated on. In Chapter 5, the beginning quote states: â€Å"There is hardly anybody good for everything, and there is scarcely anybody who is absolutely good for nothing. This was spoken by Philip Dormer Stanhope, a British statesman. The quote at the beginning of the chapter provokes the mind of the reader to begin to think of The Absolute of Comparative Advantage (Chapter 5). At the end of the chapter, there is a picture of a cocktail napkin with a sentence upon it, stating: â€Å"Comparative advantage will determine what people will supply. † This sentence is the anchor to a chapter full of ideas about comparative advantage, bringing the chapter to a close, simply and delightfully.The idea of using the cocktail napkin to close each chapter is simply genius; it unites the ideas of the chapters with the overall theme of the book. Goss ip Column: an imaginative idea used to enlighten the reader about long-deceased members of humanity who have contributed a great deal to the economics society. There are many Gossip Columns within the book; each one displaying the lives of an economist and their contributions to today’s economic society. These are especially important to this work of literature because they highlight the key concepts developed by deceased economists and ow these concepts are used in today’s day and age. The reader is consumed by the column and what it has to offer: a chance to understand the idea of economics on a greater scale. Visualization is an essential factor of Cocktail Party Economics, as it is aimed at a student audience. Visuals in which a student sees within the text help the individual to expand their learning and retain more information. The use of charts offers the reader a chance to refer to them in the case of confusion or misunderstanding.These visual aids help each re ader on their journey of understanding the theories of economics. Either in the form of a chart or picture, Cocktail Party Economics challenges readers to apply their knowledge to understand the text better through the visual aids. Overall, Cocktail Party Economics is a great tool to use when trying to grasp the idea of economics and the impacts of the theories on modern society. The book contains a great deal of aids in the form of quotes, Gossip Columns, charts, and pictures, helping the reader to better their understanding.The authors make the text easy to read, using a somewhat story-telling setting. The title, Cocktail Party Economics, is very well suited to the book and explains what the book is about: being able to bring economics into a conversation at such a setting as a cocktail party. The book then furthers to explain the concepts of economics, explaining them in a way that is not dull; therefore, could be brought up in conversation at a cocktail party. Cocktail Party Eco nomics is a book about big ideas and exceptionally scales them down to a level a student will understand.

Childhood Essay

Though many are of the view that childhood is the happiest time of a person’s life I do not think we can generalize it is so. Of cause childhood is a very enjoyable phase in a man’s life which is free from many responsibilities and challenges of the adulthood. However I believe there are several conditions that need to be satisfied for a happy childhood. First and foremost, a child should have loving and caring parents who could provide physical, emotional, social and intellectual needs of their child. How many children have such parents today? There are thousands of children raised by foster homes or orphanages. Most of these children have never experienced the love of their mothers or fathers. In fact many a them even do not know who their parents are. These children are often deprived from many privileges and rights of a normal child. We could also see that the numbers of single parents are ever increasing due to various socio economic reasons. It is a known fact that single parents have to struggle hard to raise their children without the help of their partner and in most cases they fail to provide necessary requirements of their children, especially with respect to emotional factors. The security of the child is another important factor that decides whether the childhood is a happy one or not. In my country there was a civil war which spanned for thirty years and fortunately became to an end in the last year. The children who were born during these thirty years of war were raised under its dark shadows. In most families, the fathers had to join the army to fight against the terrorists. Many did not return home leaving endless problems for their families. There were frequent bomb blasts directed on civilians by the terrorists and in many instances children were victims. Also the children in the areas under terrorist control were abducted by the terrorists to strengthen their carders. These children were completely deprived from all their rights as children. They were neither allowed to be with their loved ones nor to attend school. Instead they were given a gun and trained to fire at the enemy. They were taught to hate not to love. How can we say that the childhood is the happiest time for such children?

Auditing Special Assignment

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance.

I T Project Implementation Failures

HCS 483 Health care Information System University of Phoenix Kathleen Clark Health care institutes usually take some plans or initiatives designed to improve the performance of the institute or move forward policy through the use of new or present information technologies. Many of these projects engage to accomplishment of a major application system, and often these projects called IT projects. Project is including implanting computerized system, registration, and order entry, scheduling and processing the discharge.Role of the management is very important for any organization to lunch new system or updating for exiting system. Research need to done thoroughly before any kind of implementations start. As a matter of fact managements need follow few steps to introduced new system to employees and customers. †¢ Leader ship †¢ Language and vision †¢ Connection and trust †¢ Incentives †¢ Planning ,implanting ,iterating Memorial Health System hospital was not foll owing those steps in order to get success on their plan. As a result Memorial Health hospital system COPE Implementation failed.Leader ship play big role for any organization. Leader need to be more focused on communication. As a leader have to more open about the change and benefit from change. Resources need to be identifying by the leader. Leader all way resolve the issues and alter the direction as needed. Most important part of being a leader, leader must need to make sure after identify the problem monitoring the progress. Language and vision for the employees need to be understood. Employees must know after the change how it will work and play important role in their everyday work life.Organization might describe the vision, out come from the change which will be patients’ service. Example patients should be able to see the doctors with no waiting time or get an appointment in patients’ convenient time. Connection with medical staffs will help more to get succes s in when implanting new system. Staffs will be more educated by knowing what kind of system hospital trying to bring to improve the patient service. All member of organization must trust each other integrity, intelligence as well as skill of leadership. All members in the organization must need to motivate and supported by leader to adopt change.All change need to plan ahead. Implementation of the plan is obviously necessary problem all way occurs during the implementation. Summer of the paper managing the IT project is changing agenda. Before any change management need to clearly define the projects, time and goals for the change in order to get success for new system. References Karen A. Wager, Frances Wickham Lee, John P. Glaser, Lawton Robert Burns, (2009). Health Care Information Systems. A Practical Approach for Health Care Management (2nd Ed. ). : John Wiley & Sons Inc.

Business Event Managment Assignment Example | Topics and Well Written Essays - 5000 words

Business Event Managment - Assignment Example Different sponsors have come on board to showcase what they offer to the business environment making economic and financial sense. This career expo brings together potential employees who are basically the students and professionals from different industry sectors so that the right candidates can access employment opportunities by matching up the right talent with potential employers. Not forgetting investors who are willing to create job opportunities with people who have great ideas which have not been tapped yet thereby enhancing entrepreneurial culture. It’s important to note that in coming up with this event, there are four key departments that have been set up, each with different functions. In a way the event planning itself prepares the people involved who are basically the students in what happens in a normal business set up. Each department though independent, having different roles and responsibilities depends on the other departments to make sure that the event is successful, bringing in the aspect of interdependence within any organization. Without which, the event cannot be successful. The four departments and their functions are outlined below; Legal department- this ensures that the event to be held does not contravene the state laws and that all the procedures required in holding a career fair are met. This means that all the documentation necessary to hold an event must be acquired following the legislation of the state. Adherence must be followed to the latter. Specifically, this department will be required to acquire permits, licenses and approvals for the career fair. It’s also their responsibility to understand legal obligations, to identify and reduce any risk to occupational health and safety, not to just deal with the consequences. In addition, all suppliers for the event in form of sponsors, investors, exhibitors and any corporates coming on board on that particular day will be required have their own public

Positive and negative effects of social networking Essay

Positive and negative effects of social networking - Essay Example Social networking sites are among the social media services that have tremendously received significant attention  in the society. There is no doubt that social networking has improved the day-to-day life of many people in the society such as making communication easier and  cheaper. However, the impact behind this cannot be underrated, as the society is moving into the technology age, the negative impacts of networking are increasing; thus outcompeting the benefits. Although, social networking makes communication easier and cheaper, it has led to increased social disorders, impacted personal privacy, cybercrimes related and destroyed relationships. Social networking sites have contributed to more harm than good in the contemporary society in varied ways. First, it has led to deterioration of health due to increased social disorders such as Facebook Addiction Disorder and other related diseases such as obesity, hypertension, obesity, depression, anxiety among others. Biswajit and Jyoti (2011, p.225) argue that in case the world is facing any new addiction disorder, then Facebook addiction should be the first one. This is a kind of disease that evolved recently due to addiction of social networking; thus, it has made some people mad while others had become drug addicts. This is because many Internet users especially teenagers use drugs and alcohols in order to hypertext or keep in touch with friends. This has made many of them forget the physical world surrounding them. The increased research on the impact of social networking indicates that the social media has currently exposed many users to varied consequences. For instance, many youths who are among the majority of social networking sites such as Face book, Twitter, You Tube, MySpace among others undergo varied problems such as depression, stress and loneliness that may lead to committing suicide (Feinstein, Bhatia, Hershenberg and Davila, 2012). For instance, the shocking news reported by the Florida Ti mes-Union revealed the scandalous act of an 18 years boy who was stabbed by his friend just because of an argument on Facebook. Secondly, the social networking has destroyed relationships and made life miserable to users. Social networking was thought to help users improve and build health or quality relationships, but instead it has damaged it. For instance, some spouses update their status on Facebook as single and yet they are married. Some comments posted on Facebook have led to breaking up relationships. The research survey by AAML (American Academy of Matrimonial Lawyers) revealed that Facebook is the main cause behind increased divorce case in America (Biswajit and Jyoti 2011, 226). Feinstein et al (2011) indicates that the social networking sites are avenue for problematic interpersonal behaviors. This is because the effect of depressive and anxiety symptoms are among the aspects that impact the health lifestyles. This may result due to relationship problems that impact the quality of life. Given that the social networking sites is perceived as the safer and effective means of communicating than the face-to-face method, the socially anxious individuals encounter varied problems across relationship types (Feinstein et al 2011, p 375). Lastly, it has also led to increased cybercrimes, affected work productivity and impacted personal privacy. Social networking offer cybercriminals a considerable advantage of conning, raping, murdering and involving in other related crimes to the targeted victims. The study reports

CD 361 - Language Development in Children - Essay

CD 361 - Language Development in Children - - Essay Example It is quite easy to understand the aspects of information delivery as defined in the article. The article offers a remedy to each dishonest use of information. The article depicts the significance of music in learning by showing how music influences the mind/brain. Moreover, the article confirms that listening to music derives fundamental cerebral advantages that enhance learning by activating neurons and maintaining synapses. The article uses relevant examples and diverse research to show how music improves learning by supporting hemispheric synchronization and enhancing brain coherence. The article resides on a scholarly journal. The authors are scholars with fundamental impact on human growth and consciousness. Professionals and students are the target audience for this article. I am not aware of other works that relate to this source. The work is highly relevant to the selected topic where it derives major contribution to the hypothesis. The book addresses the causes of attention deficit hyperactivity. The book defines the significance of music and other therapies on learning. The book recommends music to children with attention deficit hyperactivity and learning challenges. Indeed, the book defines the scientific basis for music in enhancing learning and attention among children. The author, Gordon Millichap is a medical professor. Medicine students and professionals like neurologists, nurses, psychologists, tutors, and thespians are the target audience for this book. This work relates to the above source since it defines how various aspects of the brain influences attention deficit hyperactivity in children. As such, the work is highly relevant to language development in children and contributes to the hypothesis. The site defines how music education prepares students to learn, facilitates student academic achievement, and develops the creative capacities for lifelong success. The site relied on quality and evidence-based

Assignment Case Study Example | Topics and Well Written Essays - 250 words

Assignment - Case Study Example Third, the company has not been keen in defending the interests of the female employees who occasionally experience sexual harassments. Such acts are perpetrated by the company’s top officials that the company values due to their performance and hence does little about such cases. The company has received several complaints from female employees regarding sexual harassments but failed to act since such behaviors are â€Å"acceptable† in some of the countries that the company functions. Nelson would have taken strict measures with regard to the unethical happenings. With regard to child labor, the company should have inspected the subsidiary company to make it clear that child labor is not tolerated. Nelson should also have ensured that the company takes care of all employees’ interests regardless of the country. Here, the company would have provided the most appropriate working solvent and take all complaints seriously. Moreover, Nelson would have also made it cl ear to all employees regardless of their positions that sexual harassments are not entertained and would be penalized. With regard to formulation of a code of ethics, Nelson should ensure that all of the reported unethical issues are addressed in the code. Such issues include rules governing child labor, employees’ health, and issues regarding sexual harassments and similar behaviors in the organization’s subsidiary companies. This would ensure that the company has a predefined culture, which takes care of all individuals’ interest. With respect to suggestions, I would suggest a code that caters for the interests of the main stakeholders and improve the reputation of the company in the face of the public and the customers. The code would also deter unethical behaviors in the

General Motors Term Paper Example | Topics and Well Written Essays - 750 words

General Motors - Term Paper Example For most of the twentieth and twenty-first centuries, General Motors has been the world largest automobile manufacturer in the world. It is one of the largest assembly and distribution companies dealing with automobiles. It is an American multinational corporation founded in 1908 under the leadership of William C. Durant. The main aim was to bring together the different motorcar companies that were producing brands such as Cadillac, Oldsmobile and Buick together and streamline its production processes. It started in Flint Michigan with an aim of making it possible for more people to acquire automobiles across North America. At the turn of the 20th century, less than 8,000 automobiles were present in America, and Durant, under his Buick Company, was a successful manufacturer of horse-drawn vehicles.Between 1909 and 1929, the imagination that automobiles brought to the table was incredible and many more additions increased GM’s reach in the country. The addition of Vauxhall, Che vrolet and Opel diversified the company’s selection and production, making it easier to target different individuals across the divide. The Cadillac LaSalle of 1927 made people realize that cars were not only a source of transportation but also a statement of style for those conscious of such attributes and details in their possessions. Innovations that followed in the 1930s up to 1950s made it easier to provide more vehicles to suit individual needs as well as make production cheaper and costs lower to make it easier for everyone to own a car.

Diabetic patient Assignment Example | Topics and Well Written Essays - 1250 words

Diabetic patient - Assignment Example Treating diabetes has become one of the most significant challenges for the healthcare providers around the globe. Approximately 3 million people are affected by the disease in UK alone while there is substantial majority which does not even know about their association with diabetes Hence it is important to critically analyze the different affecting variables for diabetic patients while investing the most appropriate medications. This paper aims to study the importance of diabetic medication especially using Betty Neuman’s Mode in NANDA format. Moreover, it will develop a teaching learning intervention for such patients while analyzing healthcare disparity. Importance of Diabetic Medication Diabetes is a common disease prevailing in the world today. It is a lifelong health stipulation which actually occurs due to increased amount of glucose in blood. Primarily the body is unable to utilize all the excess glucose in this condition because of poor performance and lack of insuli n production in the pancreas (What happens when you have diabetes?, 2012). Insulin is a hormone which helps the glucose to enter into the blood cells. Glucose is an essential source of instant energy which facilitates us in playing and working. However, when an individual encounters diabetes then it becomes significantly difficult for the victim to perform his/her daily tasks efficiently leading towards other dangerous conditions. Diabetic Medication is very important in order to control the level of glucose. This subsequently helps people in fighting against the disease while performing their routine duties. Although the diabetic medication cannot completely cure the disease but it plays a vital role in combating the adverse outcomes and hence patients are required to take these medicines lifelong. Neuman’s Mode in NANDA format is significantly used for treating the diabetic patients (Neuman& Fawcett, 2010). Before discussing the real impact of this methodology on patients i t is important to first analyze the narrow characteristics of Neuman’s system model. Initially Neuman assumed certain things, for instance, he supposed that patients are entirely different from one another and that their responses to variable treatments are also unique. They are primarily influenced by numerous stressors and the overall external environment which creates hindrance in their medical recovery. Hence according to Neuman it is important to first cater to all these factors in order to treat a diabetic patient. The major components of his theory are basic structure, environment, open system, defense line, reaction, resistance, reconstitution and prevention(Betty Neuman's System Model, 2012). The Neuman’s system model is applied on diabetic patients through investigating their problems in the light of environmental stress, interpersonal factors, influence of social environment and the physical examination. It motivates the patients so that they can help themse lves in their fast recovery. Thereafter it defines a clear treatment methodology to provide comprehensive care with the help of nurses (Neuman & Fawcett, 2010). Although Neuman’s NANDA format is found effective in curing the disease to some extent but on the whole it lacks the knowledge of diabetes and the symptoms of hyperglycemia or hypoglycemia. Moreover, it does not have an ability to formulate a follow up plan while on the other hand it has insufficient resources to identify the core reasons of diabetes. Developing a teaching and learning intervention The behavioral change theories tend to study a particular disease, physical issue or a mental problem in the light of behaviors which are triggered by the socio-economic and environmental factors. Today theorists and researchers believe that most of the diseases can be cured only by making an intervention in the behavioral patterns of the patients (Hayden, 2009). For instance, in order to cure diabetes nurses can play a sig nificant role

Offer and acceptance Essay Example | Topics and Well Written Essays - 500 words

Offer and acceptance - Essay Example Similarly, in Partridge v Crittenden, 2 the High Court ruled that there was no violation of the law prohibiting the offering to sell wild birds except those bred in captivity and of the closed-ring specimen despite the advertisement to that effect because it was merely an offer to treat and not a legitimate offer of sale. There are of course, exceptions to this rule as those indicated in such cases as Carlill v Carbolic Smoke Ball Co, 3 where the inclusion of the  £1,000 deposit was taken to mean as proof of the serious intent of the advertiser, and Williams v Carwardine, 4 where the advertisement offering reward to any informant in a murder case was held as a general contract with anyone who could provide the information without taking into account the motive of the informant. Thus, there was no initial valid offer by Alf in his advertisement. Neither was there a valid offer/acceptance by Bert when he initially called Alf over the phone considering that he was unsure at that time. Moreover, the agreement between him and Alf for the latter not to sell the computer until Sunday is unenforceable because of the lack of consideration that is an essential element in a contract. In Dunlop Pneumatic Tyre Co Ltd v Selfridge & Co Ltd, 5 a tyre maker sued a retailer for selling its tyre below the agreed retail price as previously agreed it and its dealers. One of the reasons why the High Court ruled against the plaintiff was that the defendant was not a party to the agreement in issue and there was no consideration flowing from the promisee to the promissor. Also, in Routledge v Grant 6 the Court held that an offer can be revoked despite an agreement to keep the offer for a certain period if no consideration was paid for that agreement. In the case at bar, there was no option money given by Bert to Alf to seal the agreement and make it enforceable. Even if the promise to hold the sale is valid, the new offer, which was valid, made by Bert on Tuesday and its