Poetry and Love Poems Essay Example

Poetry and Love Poems Essay Miguel Lopez Professor Warren English 102 13 October 2012 Analysis of some Poems of â€Å"Twenty Love Poems and a Song of Despair† Neftali Ricardo Reyes Eliecer Basoalto, better known as Pablo Neruda was a Chilean poet, considered one of the best and most influential artists of the century, the greatest poet of the twentieth century in any language (Garcia Marquez). He was also a prominent political activist; member of the Central Committee of the Communist Party, candidate for the presidency of his country and ambassador in France. Twenty Love Poems and a Song of Despair are based on real experiences of the young Neruda. The poet had mixed in his verses the physical characteristics of several real women of his youth to create an image of an unreal lover the collection is not directed to a single woman, which represents an idea of the object of his beloved purely poetic. Neruda uses several poetic resources to transmit his feelings to the reader, some of these resources are comparisons metaphors and ironies which are highly used on his work, the language used is simple and very descriptive, his poems are very romantic, the principle topics are the melancholy and love and his style is surrealistic and very descriptive. We will write a custom essay sample on Poetry and Love Poems specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Poetry and Love Poems specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Poetry and Love Poems specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The poem 15 is I like You When you are Quiet, of the book twenty Love Poems and a Song of Despair talks about Nerudas feelings toward his beloved. This poem consists of 20 verses which can be divided in two parts: The first part would be from verse 1 to verse 19. The rhyme in this poem is pretty regular in almost all the poem. Poem 15 is a description of his beloved sleeping. Neruda uses comparisons and metaphors to create detailed descriptions about his emotions, people, things, nature, situations and feelings. The influence of surrealism in his comparisons are very clear, poet always chooses strange or unexpected things to describe simple things. An example of his comparisons can be found in verse 15: You are like the night, quiet and constellated. Here Pablo compares his beloved with the vastness silence and beauty of the night. In verse 7 we find an example of a metaphor: Dream butterfly, you look like my soul . Where he compares his beloved with a butterfly, and when he says â€Å"dream butterfly† he is giving us a clue of the ituation that he is describing. In conclusion, poem 15, shows the poets fear of losing his beloved, but ultimately clarifies that actually he is happy, happy because the situation that he is describing is not happening she is just sleeping and he is just watching contemplating her beauty. Poem 16 shows the feelings of a man to his beloved. The poem has a total of 16 verses, and these are divided into four strophes. The rhyme throughout the poem is irregula r. In this poem, we find several comparisons; for instance in the first verse: In my sky at dusk  you are like a cloud , which gives us to understand that his beloved is unreachable as a cloud in the sky, another example is verse 16 like water, stems the flow of your nighttime gaze. Where Pablo compares her gaze with the dark of the night, Neruda in all his poems gives a detailed description which allows us to feel that where are inside the poem. In poem 16 metaphors are also found, like the one in verse 5 which says: The lamp of my soul dyes rose your feet. In which the lamp represents the feelings in his soul, and he is trying to say that his at her mercy. A remarkable feature in this poem is the reduplication of a line in the third and ninth verse, which says You are mine, you are mine. Here the poet expresses his desire to have her, and also shows his obsession with this woman. Poem 16 talks about the poet’s platonic love, where many comparisons and metaphors are found, a nd a feeling of obsession and craziness are perceived. Poem 20 â€Å"I can write the saddest lines tonight† of â€Å"Twenty Love Poems and a Song of Despair† is perhaps one of the saddest poems of Pablo Neruda. The author talks about a past relationship, where a lot of sadness, resignation and unconformity are present, but he is not very sure of his feelings, Is difficult for him to realize if he still loves her, â€Å"Though this is the last pain she will make me suffer, and these are the last lines I will write for her. † in the two final verses he decide to take her out of his life forever with the help of this poem. The poem consists of 32 verses, in 15 stanzas of two lines each, and two separate lines. In this poem the rhyme is regular and irregular. Neruda uses metaphors to express his sadness, for example in verse 13 â€Å"Hear the vast night, vaster without her. Neruda talks about the immense night, he is expressing his feeling of loneliness without her. Neruda sometimes likes to deceive the reader using ironies as in verse 27 I don’t love her, that’s certain, but perhaps I love her. The poet is expressing his confusion and indecision about his feelings. One of the saddest lines in the whole poem is verse number 28 Love is brief: forgetting lasts so long. In this verse Neruda makes a comparison between love and forgetfulness expressing sadness, despair and resignation because of the loss of his beloved, and the time that he has spent trying to forget. The general themes in these poems are a celebration of women, anxiety, sadness, desperation, and melancholy, Neruda’s style is very romantic, descriptive and surrealistic, taking the lectors into his poems with his high writing skills. His principal poet ical resources are metaphors, comparisons, ironies and symbolisms. He actually wrote his heart and soul in his poems, all his work is the proof that he is one of the best poets of the century. Work Cited Espada, Martin. The Greatest Poet of the 20th Century In Any Language. Democracy Now. N. p. , 16 July 2004. Web. 17 Oct. 2012. lt;http://www. democracynow. org/2004/7/16/the_greatest_poet_of_the_20thgt;. Chouinard, Daniel. Poetry Like Picasso.   January Magazine  . N. p. , Oct. 2003. Web. 17 Oct. 2012. lt;http://januarymagazine. com/artcult/neruda. htmlgt;. Eierman, Katharena. Pablo Neruda Cryptic Style Inspired by Surrealism.   Aspirennies. N. p. , 2010. Web. 17 Oct. 2012. http://www. aspirennies. com/private/SiteBody/Romance/Poetry/Neruda/Pablo_Neruda_Cryptic_Style_Inspired_by_Surrealism. html Montero, Richard. Figurative Language Analysis of Pablo Neruda.   Tripod. N. p. , 2005. Web. 17 Oct. 2012. http://richrad3. tripod. com/id Butler, Jane. Poetry analysis: A Song of Despair, by Pablo Neruda. Helium. N. p. , 24 Oct. 2011. Web. 17 Oct. 2012. lt;http://www. helium. com/items/2245225-pablo-neruda-a-song-of-despair-poetry-analysisgt;. 14. htmlgt; Poem 16 http:// redroom. com/member/terence-clarke/blog/pablo-nerudas-twenty-poems-of-love-and-one-desperate-song-poem-16-a-trans Poem 15 http://thue. stanford. edu/jacquie/callas. html Poem 20

Comparing Theatre and Film essays

Comparing Theatre and Film essays "Actors, never feel your bodies, make your bodies feel you." This quote comes from one of the most gifted stage and screen actors alive. Kevin Spacey has truly mastered the art of both theatre and film acting, although clearly this is not an easy task. These two extremely different types of acting contrast in numerous ways. A movie portrays any situation on a big screen and a wide variety of audiences. Theatre can be described as a live performance on a stage in front of an audience and is rarely done the same way twice. Theatre and film contrast through the places in which they are carried out, the way they are put together, and the actors roles. The vaccinates of film and theatre are probably the most apparent differences of the two. Theatre is usually performed in a large playhouse consisting of a stage and many seats for the audience. It may have a technical area where the sets are made, a green room, costume room, and make up room, all behind the stage. When a patron goes to see a movie, the patron would go to a movie theatre where they would sit in seats similar to that of a regular theatre. However they would see the performance on a screen as opposed to on a stage. Films are done on location, so there is really no place to make all films, since it depends on the plot of the movie. Yet, if it is in a studio, it is a plain large warehouse type of building so that pieces of sets can fit in it. In most theatres, sets are created in the same theatre by the technical director. While sets for films are made and brought into the area. Film consists of numerous pictures or events put together to create the actual plot of the movie. Since theatre is live, it entails scenes put together to make the story move along. The images put together in film can be altered as the editor pleases. They can even be re-done as many times as necessary in order to ensure a frame that better fits the movie. ...

What German Learners Need to Know About the Genitive Case

What German Learners Need to Know About the Genitive Case This article  examines some of the finer points concerning the use of the Genitive case and assumes you already know the basics. If you do not, you may want to check out The Four German Noun Cases article first. It may offer you some comfort to know that even Germans have problems with the genitive. A common error made by native-speakers of German is to use an apostrophe - English-style - in possessive forms. For instance, they will often write â€Å"Karl’s Buch† instead of the correct form, â€Å"Karls Buch.† Some observers claim this is an influence of English, but it is an influence that is often seen on store signs and even on the sides of trucks in Austria and Germany. For non-Germans, there are other genitive problems of more concern. While it is true that the genitive case is used less in spoken German, and its frequency even in formal, written German has declined over the last few decades, there are still many situations when mastery of the genitive is important. When you look up a noun in a German dictionary, whether bilingual or German-only, youll see two endings indicated. The first indicates the genitive ending, the second is the plural ending or form. Here are two examples for the noun  Film: Film, der; -(e)s, -e  /  Ã‚  Film  m  -(e)s, -e The first entry is from a paperback all-German dictionary. The second is from a large German-English dictionary. Both tell you the same thing: The gender of  Film  is masculine (der), the genitive form is  des Filmes  or  des Films  (of the film) and the plural is  die Filme  (films, movies). Since feminine nouns in German dont have any genitive ending, a dash indicates no ending:  Kapelle, die; -, -n. The genitive form of most neuter and masculine nouns in German is fairly predictable, with an -sor -es  ending. (Almost all nouns ending in  s,  ss,  ÃƒÅ¸,  sch,  z  or  tz  must end with -es  in the genitive.) However, there are some nouns with unusual genitive forms. Most of these irregular forms are masculine nouns with a genitive -n  ending, rather than -s  or -es. Most (but not all) words in this group are weak masculine nouns that take an -n  or -en  ending in the  accusative  and  dative  cases, plus some neuter nouns. Here are a few examples: der Architekt  -  des Architekten  (architect)der Bauer  -  des Bauern  (farmer, peasant)der Friede(n) -  des Friedens  (peace)der Gedanke  -  des Gedankens  (thought, idea)der Herr  -  des Herrn  (sir, gentleman)das Herz  -  des Herzens  (heart)der Klerus  -  des Klerus  (clergy)der Mensch  -  des Menschen  (person, human)der Nachbar  -  des Nachbarn  (neighbor)der Name  -  des Namens  (name) See a full list of  special masculine nouns  that take unusual endings in the genitive and other cases in our  German-English Glossary of Special Nouns. Before we take an even closer look at the genitive case, lets mention one area of the genitive that is mercifully simple: the genitive  adjective endings. For once, at least one aspect of German grammar is plain and simple! In genitive phrases, the adjective ending is (almost) always -en, as in  des roten Autos  (of the red car),  meiner teuren Karten  (of my expensive tickets) ordieses neuen Theaters  (of the new theater). This adjective-ending rule applies to any gender and the plural in the genitive, with almost any form of the definite or indefinite article, plus  dieser-words. The very few exceptions are usually adjectives that are normally not declined at all (some colors, cities):  der Frankfurter Bà ¶rse  (of the Frankfurt stock exchange). The genitive -en  adjective ending is the same as in the dative case. If you look at our  Adjective Dative and Accusative  Endings  page, the genitive adjective endings are identical to those shown for the dative case. This applies even to genitive phrases without an article:  schweren Herzens  (with a heavy heart). Now lets continue with our look at some additional exceptions to the normal genitive endings for some neuter and masculine nouns. No Genitive Ending The genitive ending is omitted with: Many foreign words -  des Atlas, des Euro  (but also  des Euros),  die Werke des BarockMost foreign geographical names -  des High Point, die Berge des Himalaja  (or  des Himalajas)Days of the week, months -  des Montag, des Mai  (but also  des Maies/Maien),  des JanuarNames with titles (ending on title only) -  des Professors Schmidt, des amerikanischen Architekten Daniel Libeskind, des Herrn MaierBut...  des Doktor (Dr.) Mà ¼ller  (Dr. considered part of the name) Formulaic Genitive Expressions The genitive is also used in some common idiomatic or formulaic expressions in German (which are not usually translated into English with of). Such phrases include: eines Tages  - one day, some dayeines Nachts  - one night (note irreg. genitive form)eines kalten Winters  - one cold wintererster Klasse fahren  - to travel in first classletzten Endes  - when all is said and donemeines Wissens  - to my knowledgemeines Erachtens  - in my opinion/view UsingVonInstead of the Genitive Case In colloquial German, especially in certain dialects, the genitive is usually replaced by a  von-phrase or (particulary in Austria and southern Germany) with a possessive pronoun phrase:  der/dem Erich sein Haus  (Erichs house),  die/der Maria ihre Freunde  (Marias friends). In general, the use of the genitive in modern German is viewed as fancy language, more often used at a higher, more formal language register or style than that used by the average person. But the genitive is preferred in place of a  von-phrase when it may have a dual or ambiguous meaning. The dative phrase  von meinem Vater  can mean either of my father or from my father. If the speaker or writer wants to avoid possible confusion in such cases, the use of the genitive  des Vaters  would be preferable. Below youll find some guidelines regarding the use of  von-phrases as a genitive substitute: The genitive is often replaced by a  von-phrase... to avoid repetition:  der Schlà ¼ssel von der Tà ¼r des Hausesto avoid awkward language situations:  das Auto von Fritz  (rather than the old-fashioned  des Fritzchens  or  Fritz Auto)in spoken German:  der Bruder von Hans, vom Wagen  (if the meaning is clear) The genitive  must  be replaced by a  von-phrase with... pronouns:  jeder von uns,  ein Onkel von ihra single noun without an article or declined adjective:  ein Geruch von Benzin,  die Mutter von vier Kindernafter  viel  or  wenig:  viel von dem guten Bier As  mentioned in this article about prepositions that take the genitive case, even here the dative seems to be replacing the genitive in everyday German. But the genitive is still a vital part of German grammarand it delights native speakers when non-native speakers use it correctly.

How Bodies will interact in the Future Depends On our Experience on Research Paper

How Bodies will interact in the Future Depends On our Experience on how they have interacted in the Past - Research Paper Example In the field of natural and physical sciences, the law of cause and effect works very well. Events that occur have their causes. Earthquakes are caused by volcanic eruptions; floods may be caused by heavy rains. When one doesn't eat he will surely die. There are several instances illustrating the veracity of these statements. These are simple occurrences that anyone can easily understand. We automatically believe that everything that happens has a cause. David Hume, a Scottish philosopher, economist, and historian advanced a totally different view of causation. According to him, causes and effects are not discovered by reason but through experience. When we see that one event "causes" another, what we see is that this event is constantly conjoined to another. Hume believes that there is no reason to believe that one caused the other or but they will be always conjoined in the future. This belief of Hume is somewhat intriguing for what relationship would exist between the occurrences of two unrelated events, one occurring before the other. InductiInductive reasoning works on the principle that past acts are reliable guides to future acts. This is based on the principle of uniformity of nature. Because of this uniformity interactions will be similar. There are numerous instances which illustrate this, but there are also instances where the contrary is exhibited. When the acts have the propensity to renew itself or its operation, we call this the effect of custom or habit. Forms of Induction According to Wikipedia contributors (2007), David Hume's inductive inference comes in two forms:1. Demonstrative or intuitive This reasoning is basically a priori. We cannot determine a priori that the future will conform with the past because logically the world may stop being uniform. This cannot be grounded on a priori reasoning, hence the need to put it aside. 2. Inductive Again we cannot rely on the past to infer that the future will be similar or like it. At first glance, this seems to be a logical theory. We arrive at the truth through induction. Again, the reason is expected as its determining factor in the process, so like the first method, the demonstrative or intuitive method, Hume also discarded.Hume proposed that these two have no rational foundations and therefore cannot be depended upon.

Hypertension and Coronary Artery Disease Research Paper

Hypertension and Coronary Artery Disease - Research Paper Example All the participants were subjects with stage 1 hypertension. They were university and hospital employees. All of them were on no medications, and they received standard lifestyle interventions by the nurses. The participants were randomised, and half of them were assigned randomly to story-centred care. Their blood pressures were measured for 24 hours four times at 8-week intervals, twice before and twice following the intervention. The data collected were compared through statistical analysis. Subjects who received story-centred care were found to have a statistically significant greater decrease in the awake systolic blood pressure over this period of 6 months of study. However, with this intervention, there was no significant alteration of sleep systolic or diastolic blood pressure. It was concluded that story-centred care as a nursing intervention can augment the effects of lifestyle interventions in reducing awake hypertension in type 1 hypertensive patients. Therefore, story-c entred nursing intervention may be integrated with the nursing management of patients with hypertension (Liehr et al., 2006, 16-21). Drevenhorn and coworkers (2007) with the aim to explore the effects of a structured nursing intervention programme in the care for hypertension designed a pre-test post-test study involving 177 patients diagnosed with hypertension. This was based on the premise that nursing intervention on couselling on lifestyle changes directed to the reduction of risk factors such as smoking, overweight, high alcohol consumption, dyslipidemia, stress, and physical inactivity.  

The first miracle by Jeffery Archer Essay Example for Free

The first miracle by Jeffery Archer Essay Jeffery Archer was once an M.P and deputy chairman of the conservative party he now lives in Cambridge with his wife and two sons. He has written many books and a fictitious play called The accused in which he plays himself in a legal battle to clear himself of murder .At the end of the play the audience must vote if he is guilty or not and the evidence is stacked so they will find him innocent. He is a populist writer -writing for the masses . He has been in the newspaper a lot recently as he is going to court again because new evidence has been given against him and it has been found out that he lied whilst under oath. He may go to prison. The mother in this Roman family (Mater) seems a kind, caring sort of person. She is very understanding and protective especially of her son. She is also very pragmatic this is shown when she chooses to wear the clothes of the locals to keep cool but she changes back into imperial dress before her husband comes home from work because she doesnt want to disrespect his wishes. This shows how much she respects and wants to obey her husband .It also shows her secret respect for Bethlehem and its people. She must love her husband because she came away from Rome to Bethlehem where her husband has been sent by the emperor to govern .She also feels a bit frightened of him as though he over power her His mother followed and stood silently drying her eyes just inside the door -This is when the father is beating the boy. She has a lot of power in the family Although she is living in a patriarchal society .She seems to have a lot of control over her son and she is very aware of everything going on around her .She is the sort of peace keeper in the family and she holds the family together. She knows that her son is mischievous and does punish him. She sometimes gets angry Go and play outside, she had snapped But she knows he is good at heart. At the end of the story she tells her son not to mention the miracle to his father because she knows him and she knows he wouldnt believe it and that he may punish them both because he will want to show that he is powerful. This shows that she knows her husband well enough to know how he will react to certain things, this shows that they must be quite a close family. The boys father (Pater) is a Roman governor in Bethlehem and he looks down on the villagers and has a reputation to keep up this is why he doesnt like his wife dressing like them .He is very prejudice against the villagers which rubs off on his wife Never forget that the people here are all thieves He is very forceful and likes to be in control. This is because of his job, which is to keep order in Bethlehem and to count each inhabitant and tax them accordingly. These is why the locals dont like him and are even scared of his son when he goes to the market ,The boy handed him a few of the worthless Herod coins. The man was about to protest but the boy gave him a look he had seen his father give someone once and walked off, (This is probably that they dont want to anger him by arguing with his family) I think he is good at his job because he is in control of the locals -they obey him and the boy respects his father and wants to be like him because he sees how much power he has and he sees him as an important ruler that Rome just couldnt live without. When the boy goes to market -I havent got all day said the boy, trying to sound like his father The only problem is that he brings his job home with him. This is shown by the text still referring to him as the governor when hes at home The governor rose from his chair and removed the leather belt from around his waist this is why he is often a bit overpowering on his family. He loves his wife very much and his son but he doesnt really understand his son and likes them both to know that he is in charge in the family even though it sometimes seems that the mother has more control over their son. He often gets angry with the boy and thrashes him because he wants him to grow up as the governors son and serve the emperor just like him and the boy is often naughty. He doesnt believe his sons story because he doesnt like to think that one of the locals is special and its not really a very believable story, also the boy has pomegranate juice on him showing that he has eaten a pomegranate -the father thinks that he must have eaten the rest of the food too and thats what really happened to the boy. This shows that he doesnt entirely trust his son and he doesnt want to believe that there is another king better than Caesar. The boy is mischievous and sometimes naughty He had to admit hed been naughty that day, even by the standards of a normal 13 year old. but he does mean well. He is very thoughtful and daydreams a lot as a result of this as he does at the beginning of the story .He is like his dad in what he does this is probably because he has been brought up to respect his father and he knows how powerful his dad is and so tries to be like him. He is also like his mum in the way he thinks because he probably spends the majority of his time with her and so he has come to see things her way. He prefers to use brains than Braun: When his friend says, Ill conquer them and you can govern them the boy replies: A sensible division between brains and Brawn It is the boy that sees the real Christmas story because he still has his childhood innocence and is willing to learn. Also, he is Roman -The invader-and most people disliked the Romans so the fact that a Roman witnesses the birth of Christ is a symbol that Christianity is for everybody and so is Christmas. His experience does change him: It broadens his mind and opens him up to see there are other things in the world and good things about Bethlehem .He doesnt see these things before because his father has told him terrible stories about it and he would rather be back home with all his friends in Rome. The description in this particular part of the story is very vivid., Mezmarised Archer has mixed the language of a child with the thoughts of a child in a more adult language which gives a very good description The woman was very fat He doesnt see that she is actually pregnant and this shows his childhood innocence and thoughts. It is easy to imagine because he has used lots of short, one-word descriptions and sentences so that the text is easier to understand and we can get a better picture of the family. There is also a lot of speech to get over the characters personalities. We are shown that this is a Roman family by the way they think of the locals -They are prejudiced against them, this is shown also by the diction of the family That useless Herod! The market scene makes the story seem more real because its the sort of thing that happens every day to everybody showing that for the boy its just an ordinary day until he sees the Christmas story-taking place. I think that Archers aims for the story -apart from money were to convey a moral message that Christmas and Christianity are for everybody. I think that this story is for older children and adults because a small child may struggle to understand it. I like this story and think that its a really good modern way of writing the Christmas story. A really good picture of the family is built up they are quite close and understanding. It seems like the boy is an only child but this just brings the family even closer.

Employees at Sonora Foods are organised into teams. These include: :: Business and Management Studies

Employees at Sonora Foods are organised into teams. These include: production, hygiene, and maintenance. Sonora Foods Ltd. 2 Describe how Sonora Foods Ltd is organised. 2 Identify and explain the roles and working arrangements of three different employees in the same functional area from the following list: Manager, Supervisor, Operative and Support Staff 2 Explain how the organisational structure affects communication between employees. 3 Compare the different working arrangements for the three identified employees. 4 Evaluate whether the organisational structure is appropriate for enabling employees to work together effectively 5 Judge the effectiveness of the different working arrangements of the three identified employees 6 Suggest and justify flexible working arrangements for them that the business might consider in the future 6 In Unit 2-Theme A my coursework was based on Cummins UK. For the rest of Unit 2 I will base my coursework on Sonora Foods Ltd. Sonora Foods Ltd. Describe how Sonora Foods Ltd is organised Sonora Foods produce the following products: Tortillas, Nacho Bites, Taco’s, Burritos, Wraps and Seasoning Blends. Sonora Foods is divided into four teams. These are: Senior Management Team, Operations Team, Finance Team, Hygiene Team and the Technical Team. All these teams have a managers and team leaders to keep each department running smoothly. The operations staff at Sonora Food are organised to work with different shifts. These are: day shift, 40 hours a week (7am-4pm). Afternoon shift, 35 hours a week (4pm-midnight) and night shift, 32.5 hours a week (midnight-7am). These are the shifts and working hours for the operatives. The wage is  £5.35 during the day and rises to  £10 for staff working on the night shift. This is how the operatives are organised, this has been successful for Sonora as all the operatives are happy with the arrangements allocated to their jobs. Operatives are the employees who are based on the production floor to produce the goods and keep the production line up and running smoothly throughout the day. All the four teams have an organisational chart. There are two types of organisational charts which businesses use. They’re flat structure and tall structure. Tall structures have lots of layers, which represent the difference in jobs and how much work is needed to do each one. The jobs at the top end of the chart will be managers and directors, these jobs will pay more than the jobs lower down the chart. Flat structures have fewer layers and are more used in smaller businesses. These have the higher staff at the top then a larger number of staff who are working with different jobs, but these jobs are at the same level of priority and rate of pay.

Acc 564 Assignment 1

Auditing I| Sarbanes Oxley Act| Assignment 1| | Rachael Lantz| 8/15/2012| | Since the financial crisis investors have become less confident in the companies within the market. In order to restore confidence within the market and the audits of their financial statements Senator Sarbanes and Representative Oxley created the legislation known as the Sarbanes Oxley Act which came into effect in 2002. The legislation created major regulations on company financial reporting and the regulation of it.Forcing management to be accountable for the financial reporting and internal controls within their company and requiring the audit committees to report on their opinion of the company’s internal processes. (Soxlaw. com) The Sarbanes–Oxley act requires that the audit committee of a public company consist only of independent members and be responsible for the appointment, termination, and compensation of the audit firm.Because the Sarbanes-Oxley Act of 2002 explicitly shifts respons ibility for hiring and firing of the auditor from management to the audit committee for public companies, the audit committee is viewed as â€Å"the client† in those engagements. Because of the lack of independence between the parties involved, the Sarbanes-Oxley Act prohibits related party transactions that involve personal loans to executives. It is now unlawful for any public company to provide personal credit or loans to any director or executive officer of the company.Banks or other financial institutions are permitted to make normal loans to their directors and officers using market rates, such as residential mortgages. This reduces the risk of assets being misused by the management. (Arens, 2010) The risk of fraud has been reduced since the passage of the Sarbanes Oxley Act of 2002. By requiring that the financial statements are a fair representation of the company the amount of fraudulent statements produced has been reduced. The Act regulates that the chief executive officer and the chief financial fficer and the external auditors have reviewed the financial reports and that they are free from material misstatements or misleading information. Section 404 of the act requires that the auditor attest to and issue a report on management’s assessment of internal control over financial reporting. To express an opinion on internal controls, the auditor obtains an understanding of and performs tests of controls related to all significant account balances, classes of transactions, and disclosures and related assertions in the financial statements (Arens, 2010).The act requires management to disclose all material information or changes within their accounting processes. By requiring senior management to review the reports they are held accountable for the financial accounting of the firm, and procedures to prevent employees and other members within an organization from committing fraud or theft and management is legally responsible if material mis statements have been made.By making management accountable then they are less likely to commit fraud if faced with jail time. Management and stockholders frequently have different goals. Management often wishes to expand and use the company’s assets in different ways than a stockholder. Management’s accountability of the financial reports often helps encourage management to use company assets in appropriate ways. Disclosures were also a reduction in risk of fraud because all material information must be disclosed.By requiring this disclosure if a company’s net income increased this year due to a change in accounting method or principle this information must be disclosed in the annual report. (sec. gov) The public company accounting oversight board, PCAOB is a non-profit organization created by the Sarbanes Oxley Act of 2002 to oversee the audits of public companies. The PCAOB helps to protect the investors from fraud by regulating auditor’s requirements w ithin the Sarbanes Oxley Act (pcaobus. org).PCAOB Standard 2 requires that the audit report on internal control over financial reporting under Sarbanes-Oxley include the auditor’s opinion as to whether management’s assessment of the design and operating effectiveness of internal control over financial reporting is fairly stated in all material respects. Management must document the design of controls, including all five control components and also the results of its testing and evaluation. The types of information gathered by management to assess and document internal control effectiveness can take many forms, including policy anuals, flowcharts, narratives, documents, questionnaires and other forms that are in either paper or electronic formats. The process to develop the auditor’s opinion involves both evaluating management’s assessment process and arriving at the auditor’s independent assessment of the internal controls’ design and operat ing effectiveness (Arens, 2010) With the passage of the act in 2002 there are now laws governing the relationship between corporations and the auditing firms, the requirement of auditors to be rotated on a regular basis, and the enforcement and regulation of internal controls.Accounting professionals such as Certified Public Accountants have seen an increase in the demand of the services since the act has been put into action. And senior auditors have become more involved within the audit committee. The relationship between auditors and their clients has changed since the passage of the act. With rotation requirements auditors are no longer influenced by management to report anything other than their independent opinions. (aicpa. org) Since the passage of SOX Act the auditing profession has been regulated for the first time.The PCAOB board members are appointed by the Securities and Exchange Commission and therefore government regulated. Under these regulations investors and potenti al investors are better protected from fraud. By requiring the auditors to be accountable as well as the management the public are given a better more accurate representation of the company in the annual report. With these regulations in place and the increases in regulations within the future the amount of frauds will reduce each year. After the passage of the act with the exception of the years 2007 and 2009 the average number of disciplinary actions against auditors is four.With the board regulating auditor standards the temptation to report incorrectly on an audit has decreased. For instance the board is in the process of amending the act to disclose relationships with related parties and their transactions because these transactions are hard to account for and propose a threat to misstatements (sec. gov). References: Arens, Elder, Beasley, 2010 Custom Edition, Auditing and assurance services, Pearson Publishing. http://www. soxlaw. com/index. htm http://pcaobus. org/Pages/defau lt. aspx http://www. sec. gov/about/laws/soa2002. pdf http://www. aicpa. org/Pages/Default. aspx

The Life of Saudi Arabia

The Life Of Saudi Arabia The life of Saudi Arabia is a culture that is different than any country and Region. Saudi Arabia is located in the middle east on the other side of the world over 860,000 miles away from the U. S. The most common language for Saudi Arabia is Arabic (6 million) the other two are are spoken by Saudi’s Nejdi Arabic (8 million) and the Persian Gulf(1. 5 million) Saudi Arabia has a religion than no other country has, there religion is Muslim anyone that doesn’t believe in Muslim has death penalty but their hasn’t been any recent confirmed reports about that in a couple of years.The last Christian that was there was told to leave Saudi Arabia in 1985. They only believe in one god that they call Allah, they pray three times a day, there religious for there holiday is Ramadan, It is a time when Muslims around the world focus on prayer, fasting, giving to charity, and religious devotion. The last third of Ramadan is a particularly holy period, th ey read the Quran which is similar to the bible. They aren’t allowed to celebrate Christmas or Easter .The police go around and make sure there isn’t any Christians there. Saudi Arabia is the world second largest country in the Asia. Its population is estimated to consisted of 16 million citizens and an additional 9 million registered foreign people and 2 million illegal immigrants. The Kingdom of Saudi Arabia was found by Abdul-Aziz Bin Saud known for his career as Ibn Saud. The Saudi government has been an absolute monarchy since its inception and it describes itself as being Islamic.Saudi Arabia is the birthplace of Islam and the kingdom is sometimes called â€Å"the land of the two holy mosques† in reference of Al-masjid al Haram(in Mecca),and Al-masjid al nabawi(in medina) the two holiest places in the Islam. Saudi Arabia has the second largest oil reserves which are concentrated largely in the Eastern Province. Oil accounts for more than 95% of exports and 70% of government revenue although the share of the non-oil economy has been growing recently.This has facilitated the transformation of an undeveloped desert kingdom into the worlds wealthiest nations. Vast oil revenues have permitted rapid modernization such as the welfare state. It has the worlds 6th largest gas reserves. It is the only country that women aren’t allowed to drive. Every adult women has to have a close male relative to be her† guardian† you explain them as minors with very little authority over their own life’s. The guardian is entitled to make a number of critical decisions on a women’s behalf.These include giving approval to the women to travel, to hold some types of business licenses, to study at a university or college and to work if the type of the business isn’t deemed appropriate for a women. Even when a guardians approval isn’t legally required they still sometimes ask for it. Women are also said to faced disc rimination in the courts where the testimony of one man equals that to two women and in family and inheritance law. Polygamy is permitted for men that they can divorce their wife without needing any legal justification.A women can only divorce with the consent of her husband or judicially if her husband harmed her. Cultural norms impose restrictions on women when their in public and these are enforced by the religious police the Matawa. They include requiring the women to sit in separate designed family sections in restaurants to wear a abaya which is a loose fitting full length black cloak covering the entire body and to conceal their hair, Men have to wear headdress(scarf).There is also effectively a ban on women driving. Men marry girls as young as ten in Saudi Arabia. Child marriage is believed to hinder women’s education. The dropout rates for girls increases around puberty as they exchange education for marriage. Roughly about 25% college aged young women do not attend college in 2005 and 2006 there was a 60% dropout rate. Female literacy is estimated to be around 70% compared to men with 85%. The men think that women are weak no matter how high their status’s are.Although some Saudi’s would like more freedom the women have said they didn’t want any radical change. Education is free at all levels. The school systems is composed to Elementary, intermediate, and secondary schools. A large part of the curriculum at all levels is devoted to Islam and at the secondary level students are able to follow religious or a technical track. Girls are able to attend school. The portion is reflected to in the rate of literacy which exceeds to 85% among males and 70% of females. Classes are segregated by gender.The Saudi public school religious curriculum continues on that they have hate towards in the â€Å"unbeliever â€Å" which is christian,jews,Shiites,sufis,sunni Muslims who do not follow the wahhabi doctrine, Hindus atheists and othe rs . The Saudi religious studies the curriculum is taught outside of the kingdom of Madrashed throughout the world. Critics have described the education systems as â€Å"medieval† and that their goal is to maintain the rule of the absolute monarch by casting it as the ordained protector of the faith and that Islam s at war with all the other faiths and cultures. Traditional music is generally associated with with poetry and sung collectively. Instruments include the rababah, an instrument not unlike a 3 string fiddle, and various types of percussion instruments such as the tabl(drum) and the tar(tambourine). Of the native dances the most popular is a martial line dance known as the ardah which includes lines of men frequently armed with swords or rifles dancing to the drums and the tambouries. Bedouin pottery is very popular in Saudi Arabia.Football is the national sport in Saudi Arabia scuba diving, sailing and basketball are very popular also played by both men and women. M ore traditional sports as camel racing became popular in 1970’s. A stadium in Riyadh holds races in the winter . The annual camel race began in 1974 its one of the most important sports constants and attracts animals and riders throughout the country. The conclusion is that people in the Saudi Arabia live a very rough life especially the women being controlled/disrespected by men! We should thank god everyday that we don’t live a life like they do!

Killer Whales essays

Killer Whales essays Order Family. The killer whale is the largest in its family of delphinid. Bottlenose dolphins, common dolphins, and Pacific white-sided dolphins are included in this group as well. The scientific name for this family is Delphinidae. Fossil Record. Modern forms of both odontocetes and mysticetes can be seen in the fossil record of five to seven million years ago. Scientists believe that early whales arose about fifty-five to sixty-five million years ago from, now extinct, ancient land mammals that happened to venture back into the sea. Distribution. Killer whales can be found in all oceans of the world. They are the most numerous in the Arctic Ocean and the Antarctic. However, their distribution is limited by seasonal pack ice. Habitat. The main living environment for killer whales is open oceans but they can also be found in coastal waters as well. Migration. Killer whales are very important in the oceans because they cause much of the migration of many fish and other prey. The movements of the killer whale to and from certain areas cause the other prey to move as well. Population. The worldwide population of killer whales is unknown, however they are not endangered whatsoever. Specific populations in a few areas have been estimated in recent years and some areas of the Antarctic alone have about 180,000 killer whales. The population can be distinguished because killer whales travel in pods, or groups. The resident pods can vary from as few as five to as many as fifty whales...

Dorothea Dix, Advocate for the Mentally Ill

Dorothea Dix, Advocate for the Mentally Ill Dorothea Dix was born in Maine in 1802.   Her father was a minister, and he and his wife raised Dorothea and her two younger brothers in poverty, sometimes sending Dorothea to Boston to her grandparents. After studying at home, Dorothea Dix became a teacher when she was 14 years old.   When she was 19 she started her own girls’ school in Boston.   William Ellery Channing, a leading Boston minister, sent his daughters to the school, and she became close to the family.   She also became interested in the Unitarianism of Channing.   As a teacher, she was known for strictness.   She used her grandmother’s home for another school, and also started a free school, supported by donations, for poor children. Struggling With Her Health At 25 Dorothea Dix became ill with tuberculosis, a chronic lung disease.   She quit teaching and focused on writing while she was recovering, writing mainly for children.   The Channing family took her with them on retreat and on vacations, including to St. Croix.   Dix, feeling somewhat better, returned to teaching after a few years, adding into her commitments the care of her grandmother.   Her health again seriously threatened, she went to London in hopes that would help her recovery.   She was frustrated by her ill health, writing â€Å"There is so much to do†¦.† While she was in England, she became familiar with efforts at prison reform and better treatment of the mentally ill.   She returned to Boston in 1837 after her grandmother died and left her an inheritance that allowed her to focus on her health, but now with an idea in mind of what to do with her life after her recovery. Choosing a Path to Reform In 1841, feeling strong and healthy, Dorothea Dix visited a women’s jail in East Cambridge, Massachusetts, to teach Sunday School.   She had heard of awful conditions there. She investigated and was especially horrified at how women declared insane were being treated. With the help of William Ellery Channing, she began working with well-known male reformers, including Charles Sumner (an abolitionist who would become a Senator), and with Horace Mann and Samuel Gridley Howe, both educators of some renown.   For a year and a half Dix visited prisons and places where the mentally ill were kept, often in cages or chained and often abused. Samuel Gridley Howe (husband of Juliet Ward Howe) supported her efforts by publishing about the need for reform of the care of the mentally ill, and Dix decided she had a cause to devote herself to.   She wrote to the state legislators calling for specific reforms, and detailing the conditions she had documented.   In Massachusetts first, then in other states including New York, New Jersey, Ohio, Maryland, Tennessee and Kentucky, she advocated for legislative reforms.   In her efforts to document, she became one of the first reformers to take social statistics seriously. In Providence, an article she wrote on the topic generated a large donation of $40,000 from a local businessman, and she was able to use this to move some of those imprisoned for mental â€Å"incompetence† to a better situation. In New Jersey and then in Pennsylvania, she won approval of new hospitals for the mentally ill. Federal and International Efforts By 1848, Dix had decided that reform needed to be federal.   After initial failure she got a bill through Congress to fund efforts to support people who were disabled or mentally ill, but President Pierce vetoed it. With a visit to England, during which she saw Florence Nightingale’s work, Dix was able to enlist Queen Victoria in studying the conditions there of the mentally ill, and won improvements in the asylums.   She moved on to working in many countries in England, and even convinced the Pope to build a new institution for the mentally ill. In 1856, Dix returned to America and worked for five more years advocating for funds for the mentally ill, both at federal and state levels. Civil War In 1861, with the opening of the American Civil War, Dix turned her efforts to military nursing.   In June of 1861, the U.S. Army appointed her as superintendent of Army nurses.   She tried to model nursing care on that of Florence Nightingale’s famous work in the Crimean War. She worked to train young women who volunteered for nursing duty.   She fought doggedly for good medical care, often coming into conflict with the physicians and surgeons.   She was recognized in 1866 by the Secretary of war for her extraordinary service. Later Life After the Civil War, Dix again devoted herself to advocating for the mentally ill. She died at age 79 in New Jersey, in the July of 1887.

Multiculturalism Integrated in Physical Education Essay

Multiculturalism Integrated in Physical Education - Essay Example There are many ways a coach can do to enhance multicultural integration in physical education. For instance, through culturally responsive pedagogy. This is a learning method whereby it educates students socially, emotionally and politically by using cultural suggestions that explains about different styles of diversity, knowledge and attitudes of the student. Indeed, it promotes appropriate and successful learning when teachers do use pedagogy that base on the students strengths. Therefore, it acknowledges the legitimacy of the cultural traditions of different groups, hence a worthy way to be taught in schools. Secondly, coaches can use racial identity during teaching. Moreover, this racial identity theory deals with educating students of their racial being and also other students racial being as well as respecting each others race. Through this a teacher may create a multicultural assignments with instructions that each student must select a background outside their own. In conclusion, for the implementation of multicultural education to be successful, educator must have the knowledge of embracing different beliefs, perceptions and also experiences. The coaches must be able to take in hand issues related to the controversy. For instance, issues like racism, religion intolerance ageism and many