Essay on Trade Marks (Key Notes)

Essay on Trade Marks (Key Notes) Essay on Trade Marks (Key Notes) The distinction between trademark infringement and unfair competition was that trademark infringement involved the imitation of distinct product identifiers, whereas in the case of unfair competition the imitated features were descriptive aspects of the product that served as an origin identifiers only because the public had come to associate them with a single source for the goods in question. McCarthy (2004) noted that during the twentieth century the element of intent gradually decreased in importance, and the concern for avoiding consumer confusion became paramount. Likelihood of confusion The key inquiry is whether the D’s false or misleading representation as to the origin of goods or services is likely to confuse the consuming public. The likelihood-of-confusion test inquires whether â€Å"an appreciable number of ordinarily prudent consumers† are likely to be misled or confused into believing that the junior’s product or service either originated with the senior user, or had some connection to the senior user. The consumer is not necessarily assumed to be highly intelligent, or to exercise high degree of care in purchasing decisions, but to posses those characteristics that are typical of buyers for the particular goods or services at issue. See the case of Volkswagen v Tatum â€Å"is not that of a careful and discriminating purchaser, but that of an ordinary and casual buyer, or perhaps even an ignorant, inexperienced and gullible purchaser†. See also Stork v Sahati and Coca-Cola v Snow Crest Beverages. Confus ion must be probable, not merely possible! (See A&H Sportswear v Victoria’s Secret Stores). As noted in Estee Lauder v Gap (1997) â€Å"the test is not whether confusion is possible, nor is it whether confusion is probable among customers who are not knowledgeable. Rather, the test is whether confusion is probable among numerous customers who are ordinarily prudent†. Factors: 1) Similarity of Marks 2) Strength of Plaintiff’s Mark – refers to its distinctiveness; In general, the stronger the plaintiff’s mark, the greater the likelihood of confusion 3) Consumer sophistication - More sophisticated consumers are presumed to be less easily confused than consumers who are less sophisticated, because they are presumed to have greater powers of discrimination, and thus exercise a higher degree of care, in making their purchasing decisions (Virgin Enters v Nawab). The courts consider the sophistication of the typical consumer who would encounter the junior user’s product or service. The average educational level of the relevant consumers can also be an important indicator of sophistication. 4) Actual confusion – it is difficult or impossible to demonstrate 5) Bridging the Gap – this factor considers whether the senior user is likely to expand into the junior user’s market; applies to geographic markets as well as product markets. 6) The D’s good faith – whether the junior user adopted its mark â€Å"with the intention of capitalizing on plaintiff’s reputation and goodwill and any confusion between the junior user’s and the senior user’s goods or services (see Pharmaceutical Co v Gillette Co). Bad faith may also be inferred from a junior user’s continued use of a mark after being notified of the senior user’s objections (see Mobil Oil Corp. v Pegasus and Kodak v Rakow). Passing off – it may be defined as a misrepresentation in the course of trade by one trader which damages the goodwill of another. It is a common law of tort, and its origin lie in the tort of deception. It has developed on a case-by-case basis and different factual situations have led to the expansion of the law. As Lord Oliver observed in Reckitt & Colman Products v Borden, the â€Å"Jif Lemon† case: â€Å"this is not a branch of the law in which reference to other cases is of any real assistance except analogically†. It is generally accepted that the modern law of passing off was first defined by Lord Parker in Spalding

Build a Better House - With Dirt

Build a Better House - With Dirt Tomorrows homes may be made of glass and steel- or they may resemble the shelters built by our prehistoric ancestors. Architects and engineers are taking a new look at ancient building techniques, including building with earth products. Imagine a magical building material. Its cheap, perhaps even free. Its plentiful everywhere, worldwide. Its strong enough to hold up under extreme weather conditions. Its inexpensive to heat and cool. And its so easy to use that workers can learn the necessary skills in a few hours. This miraculous substance isnt only cheap as dirt, it is dirt, and its winning new respect from architects, engineers, and designers. One look at the Great Wall of China will tell you how durable earthen construction can be. And, concerns for the environment and energy conservation make ordinary dirt look downright appealing. What does an earth house look like? Perhaps it will resemble the 400-year-old Taos Pueblo. Or, tomorrows earth homes may take on surprising new forms. Types of Earth Construction An earth house can be made in a variety of ways: AdobeRammed EarthCob (mud with straw)Compressed Earth BlocksStraw Bale (not really earth, but very organic) Or, the house may be made with concrete but earth sheltered underground . Learning the Craft How many people live or work in buildings constructed of earth? The folks at eartharchitecture.org estimate that 50% of the worlds population spend much of their time in earthen architecture. In a global market economy, its time that more developed nations take note of this statistic. Traditional adobe homes in the American Southwest have wooden beams and flat roofs, but Simone Swan and her students at the Adobe Alliance have discovered the African mode of construction, with arches and domes. The result? Beautiful, ultra-strong, and energy-efficient homes, echoing the adobe domes built along the Nile centuries ago and being built today like earth igloos in places like Namibie and Ghana in Africa. No one can argue with the environmental benefits of using mud and straw. But the ecological building movement does have critics. In an interview with The Independent, Patrick Hannay, from the Welsh School of Architecture, attacked the straw bale structures at the Centre for Alternative Technology in Wales. There would appear to be little aesthetic leadership here, Hannay said. But, you be the judge. Does responsible architecture have to be unsightly? Can a cob, straw bale, or earth sheltered home be attractive and comfortable? Would you like to live in one? Designing a More Beautiful Mud Hut The African earth igloos, however, come with a stigma. Because of primitive construction methods, mud huts have been associated with housing for the poor, even if building with mud is a proven architecture. The Nka Foundation is trying to change the mud hut image with an international competition. Nka, an African word for artistry, challenges designers to give these ancient building practices a modern aesthetic that is missing. The challenge outlined by the Nka Foundation is this: The challenge is to design a single-family unit of about 30 x 40 feet on a plot of 60 x 60 feet to be built by maximum use of earth and local labor in the Ashanti Region of Ghana. The client of your design is the middle-income family in any township of your choice in the Ashanti Region. Total costs of constructing the design entry must not exceed $6,000; land value is excluded from this price point. The entry should serve as an example to the local people that mud architecture can be beautiful and durable. The need for this competition tells us several things: How something is built can have little to do with aesthetics. A home can be well-made but ugly.Attaining status through architecture is nothing new; creating an image transcends socio-economic class. Design and construction materials, the essential tools of architecture, have the power to make or break stigma. Architecture has a long history of design principles that often get lost through the years. Roman architect Vitruvius set a standard with 3 Rules of Architecture- Firmness, Commodity, and Delight. Heres hoping that earth igloo construction will rise to the level of being built with more beauty and delight. Learn More: Winners of the Mud House Design 2014 CompetitionTour a village of earth-walled homes in Loreto Bay, MexicoAdobe Mud: Building With Earth by Catherine Wanek, Mother Earth News, June/July 2009Earth Architecture by Ronald Rael, Princeton Architectural Press, 2010Earth Architecture in Iran: Earth Buildings, Mud Architecture, Sustainable Architecture, Rammed Earth, Mud Bricks by Hamed Niroumand, LAP, 2011Adobe and Rammed Earth Buildings: Design and Construction by Paul Graham McHenry, Jr., University of Arizona Press, 1989 Sources: Architecture: A house made of straw by Nonie Niesewand, The Independent, May 24, 1999; eartharchitecture.org; 2014 Mud House Design Competition [accessed June 6, 2015]

Self Concept in International Students Essay Example | Topics and Well Written Essays - 1750 words

Self Concept in International Students - Essay Example In order to understand how the change in self image is engineered we need to analyze the factors that create a persons self identity. The premise can be tested by the how social reforms have been brought which were first initiated by one or more than one philanthropist and then that idea gained currency after a period of tireless struggle. Women were not granted voting rights in past .Many individual women rights activist started an agitation and they achieved their objective. Soon society accepted not only the voting rights of women but also became more acceptable towards the issues of the equality of women. There are many approaches to understanding the society that permeates the environment that is inhabited by the self .One such approach is called the situational approach where the society is viewed as something which is constant mode of evolution. Nothing is permanent and flux is the by word of the world that we inhabit. This perspective gives a very subjective view of society which in turn is governing identity of members of a society. The other point of view with regards to self and society is called the structural approach According to This perspective society is constitutes of certain fixed paradigms that guide members of a society to act in particular fashion. The "patterned regularities that characterize most human action" (Stryker, 1980, p. 65) Individual selves are a microcosm of a society. Each self can be added up to get the whole picture of the society. The members of a society exist within these social structures. The actions of the people are governed by the concepts of who they are and to which social structure they belong. Social identity is the ideas thoughts processes and evaluation of oneself. These deductions are based upon what others think and expect out of us. Cooley Refers to this as "The looking glass self" (Cooley, 1902). The evaluation of the self identity is largely self esteem which has two component one deals with the worthiness and the other deals with the confidence and the acumen of the individual. Identity is governed by what role one is playing in the society .Since each member of society has multiple roles therefore he has multiple identities. The very same person has a different persona when he becomes a spouse a sibling an offspring or a friend. The overlapping social structures like religion race ethnicity geographical region and profession defines the concept of self .The identity are further dependent on the role that an individual is playing and what others expect out of him. It has been researched that strength of an identity is dependent on the number of people connected with that individual. The higher the number of people linked with an individual, more strong are the notions regarding the identity of selves The question arises who are international students .Those individuals who have left their countries of origin to study abroad due to various reasons come in contact with society which is alien to him .The self identity is

International economics--multinationalization of the firm,outsourcing Essay

International economics--multinationalization of the firm,outsourcing and intra industry trade on factor price equalization - Essay Example (Markusen and Venables) Over the years there has always been a conflict on defining these corporations in one way. One of the definitions declared Multinational enterprise as â€Å"An enterprise that engages in Foreign Direct Investment (FDI) and owns or controls value adding activities in more than one country†(Dunning and Lundan) The phenomenon of Globalization has affected the Multinationalization of firms a lot. Now that the products, services, and customers are not limited to one region, the companies are attracted to expand their operations globally in order to gain extra profits. The term outsourcing is relatively new compared to other literature of economics. Few decades ago, organizations believed to do everything by themselves. It was all part of value chain. However in the late 80’s the concept of outsourcing came into the market. Which was to outsource one part of the business to a third party.(Quinn) this step was considered necessary either to save costs or to make the overall operations more efficient. It was also viewed as a tool which could help an organization focus on the core business. (Feenstra and Hanson) Basic concept of outsourcing is to make a contract with another organization or supplier to become part of the value chain by providing a product/service to make operations of the organizations more effective and efficient. Intra industry trade is an interesting concept, which means trade of goods and service of a similar kind. In simple words it can be defined as exchange of similar products for import and export. The term is usually used in international trade and means when a country export and imports similar products and services at the same time. (Grubel and Lloyd) The concept is very interesting because according to scholars an explanation can’t be found for the idea. It is hard to say why countries export and import identical commodities. (Grimwade) Some researchers recommend that such trade is carried out

Fair is foul and foul is fair Essay Example for Free

Fair is foul and foul is fair Essay Fair is foul and foul is fair.(1,1,190) The total theme of Shakespeares play Macbeth. The three sisters, also known as, witches begin what will later unravel into many deaths and a concluding tragedy. Who is at fault for this domino-killing spree? No other then a pure evil mixture of the witches and their undercover sidekick Lady Macbeth. Hecate held a very important role in the murders of an innocent family, but then again its expected of evil. Macbeth proves that evil does have more power then good, but in the end what goes around comes around. All Hail Macbeth, that shalt be Kind hereafter. (1,3,194). This is the single line ignites all of the horrors throughout the play. Macbeth, before he met the witches was not a bad person. Macbeth was actually fighting rebels for the kings protection, not to mention in a very honorable position of Thane of Glamis. Macbeth, in the beginning had all of the qualities of an honorable gentleman who could become anything. This is all shattered with his ambition overrides his sense of morality (What are the influences). The witches made him feel that he will be kind and that it was his destiny. (Power). Macbeths life turned a total three sixty into the evil direction. The witches manipulated his thoughts, and images worked his mind. (Power). Of course they were only words that the witches gave, but keeping in mind what powerful beings they were presented to be in the era of Macbeth, they were considered to be able to: see into the future, make people fall ill with the use of spells and potions, as well as to kill anyone at any distance. They were also known to cause bad weather and storms, which the play had begun with, (Macbeth: Witchcraft). Duncans death was entirely the witches fault, they told Macbeth hed be king, basically giving Macbeth permission to kill. Obviously Macbeth felt that since it was in the future then it didnt matter how exactly he would become king. Macbeth decided to take action on himself and not wait around for his prize. Although Macbeth has considered killing Duncan in the past it is not certain that he would have actually committed the murder were it not for the witches fortune telling. (Response to Brians Paper). The downfall of Macbeths fortune is the witches never told him once you start, you will never be able to stop the killings. They didnt seem to mention that everyone is responsible for his own destiny, and once he kills for his first time, he has no choice but to continue to cover-up his wrong doings, or risk losing everything he has worked so hard for, (What are the influences). If the witches would have told Macbeth that king would cost him killing his best friend Banquo who give him the best advice when he said Were such things here as we do speak or have we eaten on the insane root that takes the reason prisoner? (1,3,195). He also refers to the witches at instruments, The instruments of darkness tell us truths, win us with honest trifles, to betrays in deepest consequence. (1,3,196). Banquos basically smarter then Macbeth, obvious to why the witches referred to him as happier and greater then Macbeth. He noted that, why would these evil witches want to tell you things that will help you out. Its obvious that they will benefit from the situation somehow. Having Macbeths trust is one way, where they will be able to have great power. Banquo believes that evil brings consequences. A few of the consequences were partly Macbeth having to kill the drunken guards to cover up Duncans murder, then killing Banquo. Of course the witches werent all at fault, Macbeth had a very powerful Id on his hands as well. Her name is Lady Macbeth, someone who Macbeth considered his equal. They were happily married and living an ordinary life. Lady Macbeth could however possible be a witch herself. Its a fact that in a major textbook for witch hunters, Malleus Maleficarum, describes how witches are able to make men impotent, or even make their penises disappear. (Riedel). The reality of Macbeths penis disappearing at that time would most likely cause him suspicious of Lady Macbeth as a wife, but it is true that they did not have any children, thank god, and in those days, for a woman to not be able to child bare was very unacceptable. Lady Macbeth proves her evilness remarking I have given suck, and know how tender tis to love the babe that mils me. I would, while it was smiling in my face, have plucked my nipple from his boneless gums and dashed the brains out, has I so sworn as you have done to this. (1,7, 206). Lady Macbeth was right beside Macbeth in every action he took, urging him and playing on his insecurities. Lady Macbeth plays the key role as she removes her feminine caring feelings so she can push Macbeth to carry out the murder. (Power). Lady Macbeth tells Macbeth that hes not a man if hes cant do it. She almost challenges his masculinity and bravery. If Macbeth wants to make her happy he would do as she says, which is Look like the innocent flower, but be the serpent undert. (1,5, 202). The supernatural world will aid her in the hardening of her heart and make it possible for her to carry out her malicious plan. (Wyn). Lady Macbeth is more of a forceful push towards the murder. The witches are the security behind the murder, for they tell Macbeth that he will be kind, and Lady Macbeth acts more of a catalyst, harassing Macbeth and forcing him to carry out the murders. (Power). There is only one witch that has a name. She is Hecate which means she who works from afar. (Something Wicked This Way Comes) Hecate, playing only a small role in Macbeths play is at fault for Macduffs familys murders. Hecate, being displeased with all of the negative actions Macbeth has been causing, especially since she was not apart of the evil that was going around. How did you dare to trade and traffic with Macbeth in riddles and affairs of death; and I, the mistress of your charms, the close contriver of all harms, was never called to bear my part or show the glory of our art? (5, 1, 237). Hecate decided to give Macbeth some new apparitions. These apparitions were to bring Macbeth to his tragedy and downfall. Hecate, even in the rise of bringing evil to someone evil, still caused harm and death to the innocent. Beware Macduff; Beware the Thane of Fife. (4,1,244). Of course taking everything the witches say one hundred percent seriously the first thing Macbeth did was get revenge on Macduffs family since he was not to be found to kill. It is all Hecates pure joy for the game of evil that that unfortunate scene happened. Other then Macduff, Hecate did help to put an end to Macbeth with apparitions that allowed him to let down his guards and making him very accessible to death. In conclusion all of the deaths in Macbeth were at the faults of the witches, and his wife. The witches prophesies were intentionally ambiguous, and their alliteration and rhymed couplets with which they spoke their omens, contributed to the effect of instability and confusion in their words. (ClassicNote). Thus having Macbeth believe that he was to be kind in the first place. They could have meant something totally different, that he may have been a different type of king, in a different country. Macbeth didnt really positively know what kind of king or where or anything, he just jumped on assumptions, and did what he had to do to get there. Macbeth stepped on everyone in the play below himself and deceived everyone around him. Macbeths wife played on the role of a powerful woman figure in the household, she was only thinking of herself and everything she would gain by being married to the king, but underestimated the power of guilt. Guilt played the key role in another small factor, which lead Macbeth and Lady Macbeth to their graves. The theme of this play foul is fair and fair is foul ends in death.

E-governance :: Technology, GIS

A very hot topic in public administration research today is e-government. Due to continued technology growth, organizations now have new avenues to approach their missions through fresh and multifaceted methods. E-government may just be the cure for many of today’s ailing cities. E-government as defined by Denhardt and Denhardt (2009) is the â€Å"use of IT to provide information, deliver services, support organizational management systems, ad/or to offer opportunities for dialogue and citizen input† (p. 378). In order to truly understand e-government one must look at the benefits and opportunities as well as specific applications in which it can be used. According to Denhardt and Denhardt (2009) e-government can have many benefits: these include but are not limited to; facilitating communication, aiding in information sharing between public officials and with the general public, increasing efficiency, making elections and voting more accurate, and in turn assisting public administrators to better serve citizens (p. 378-379). E-government also has opportunities, the two main gaps presented by Denhardt and Denhardt (2009) are novelty and cooperation (p. 379). Novelty causes obstacles because it can sometimes be difficult to choose between the many different choices public administrators have access to. Another issue with novelty is that these innovative and varied options often require substantial change which can be very costly and complicated to maneuver through. Cooperation is also a key opportunity; e-government calls for interaction and sharing between all levels of government and government agencies. (Denhardt and Denhardt, 20 09) If cooperation is lacking, e-government initiatives cannot be successful. In a particular case study of â€Å"Sun County†, the real location name was changed for confidentiality purposes; the implementation of a new GIS (Geographic Information System) was followed for several years in order to focus on the process of e-government rather than the outcome or outputs that other research has focused on (Tsai, Choi, & Perry, 2009). The goal of the new GIS database was for the Department's staff to have the ability to enter data into the GIS database, run reports, and generate maps in a real time manner from their own workstations; this would allow them to provide a high level of service without having to allocate a lot of resources. Another goal of the project was to ease the decision making process of management by giving them the ability to perform analyses to better understand County resources and circumstances (Tsai, Choi, & Perry, 2009).

Audit Working Papers

Audit Working Papers Presented By: Kanza Masood Presented To: Miss Iram Butt Semester: Semester 6 Date: 18th Feb’13 Course: Audit Internal Control ————————————————- Audit working papers Audit working papers  are the documents which record all  audit evidence  obtained during  financial statements  auditing, internal management auditing, information systems auditing, and investigations. Audit working papers are used to support the audit work done in order to provide assurance that the audit was performed in accordance with the relevant auditing standards.They show the audit was: * Properly planned; * Carried out; * There was adequate supervision; * That the appropriate review was undertaken; & finally and most importantly; * That the evidence is sufficient and appropriate to support the audit opinion. Audit working papers are the  property  of the  aud itor. In order to keep  professional ethic, it cannot discover to third party without consent of the client unless limited specified situations mentioned in  ISA 230 Documentation  and required by  law, the examples are  court order, for  public interest  and so on.The forms of documentation may be  flowchart,  manual,  narrative note,  checklist  or  questionnaire. ————————————————- Proper features of working papers * Reviewed by auditors with supervisors noted. * Signed, dated and approved by relevant level of audit staff with sufficient cross reference. * With evidence of effective audit planning, work done, sufficient and quality evidence. * Outstanding matters are cleared in due course. There are a number of companies who offer electronic working paper tools for accountants.The leading providers include: Wolters Kluwer, CaseWare, Thomson, Dat a Prime Solutions, WorkPapers. Pro and Saltlake Infosolutions. Their products are TeamMate, CaseWare Working Papers, Engagement CS, Draftworx, WorkPapers and APEX Audit System respectively. Audit Working Paper Format 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. 2.Work papers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers. The backup copies should not be stored with the original copies. ————————————————- Purpose of working papers Working papers are the evidence of work done by the auditor, he should prepare working papers in order to provi de evidence that audit was properly performed according to ISA standards. Working papers support auditor, in-case he is being sued in court by the client, for negligence of audit work. ———————————————— Importance of working papers 1. Working papers are instruments vital to the successful accomplishment of all audit assignments performed. The working papers provide documented evidence of an examination and evaluation and provide a connecting link between the work which is performed and the final audit report. Hence, their importance cannot be overly emphasized. 2. To a major extent, every auditor is judged by his skill and ability in preparing working papers.When working papers are prepared in good form with proper attention to layout, design, and legibility, with complete headings, explanations of sources, and verification of work performed, they create a feeling of confid ence in the ability of the staff member. Working papers should always convey an impression of system and order and conscientious attention to detail, coupled with a clear distinction between the important and the trivial. 3. Another test of good working papers occurs when it is necessary for one staff member to leave a partially completed assignment and turn it over to another staff member.If the latter can proceed without confusion then the working papers have stood the critical test of being able to stand on their own. 4. Every auditor will be expected to continuously strive for the highest standards of excellence in the preparation of working papers. ————————————————- Purposes served by Auditing working papers 1. Audit working papers serve four major purposes: A. They constitute a permanent record of the objectives and scope of the audit, as well as the work performed d uring the audit. Work papers organize and coordinate all phases of the audit.B. They contain the back-up material in support of the audit findings, conclusions, opinions, and comments. C. They contain the basic material from which the audit report is prepared. D. They reflect the quality and reliability of the work performed by the auditor and substantiate and explain in detail the opinions and findings presented to University management. 2. Working papers have a number of additional uses both during and after the audit. These are to control audit progress by showing the auditor what audit procedures have been completed and what audit procedures have not been completed.Working papers also provide: A. A basis for study of patterns and trends. B. Aid in the internal audit staff's professional development. C. Detailed supporting material for use in discussion with operating personnel. D. A source of evidence in litigation and in administrative actions. E. A basis for supervisory review and evaluation of audit performance. F. A permanent record for use in planning and carrying out future audits. G. Demonstrate that auditors have complied with the Standards for the Professional Practice of Internal Auditors. ————————————————-Planning and Preparing Auditing working papers ————————————————- 1. The preparation of audit working papers must be planned so that they will substantively fulfill the purposes mentioned in Section 1003. An audit program provides much help in the planning of working papers. The program reflects the objectives of the audit and the nature of the information required. Thus, many of the areas of inquiry are identified as well as the general types of working papers that will be needed to record the work performed in those areas.H owever, methods of operations are never precisely the same in two â€Å"like† organizational elements, nor are the circumstances under which the operations are carried out identical. For this reason, audits of similar organizations and activities should not be performed exactly alike nor should stereotyped working papers be prepared. ————————————————- 2. Each section of the working papers must be planned to satisfy some requirement of the audit program. When the audit is completed, the working papers should contain data needed to fulfill all of the objectives of the audit.Adequate planning of working papers requires the auditor to: ————————————————- A. Determine the nature and extent of the information that will be needed to comply with the audit objective s and to plan the format and preparation of working papers that will be needed to record this information. ————————————————- B. Index and file all work papers according to Audit Workpaper Checklist. ————————————————- C. Devise legends (symbols) and a method of cross-referencing.Where applicable, the standard tickmarks developed by Audit and Management Services should be used. ————————————————- 3. Thought should be given in preparation of working papers to their potential use as exhibits in an audit report. ————————————————- ——â⠂¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- ————————————————- Principles and Methods of Documentation ————————————————- 1. Working papers are the basis on which the entire audit rests.Since these papers are, in fact, the documentation of the audit, thoroughness in their preparation is essential. ————————————————- 2. Describing the Work Performed. By fully describing the work you have performed in your working papers, you are able to render a complete accounting of the scope and depth of your coverage. Each working paper should identify the following: ————†”———————————- A. Scope. Your conclusions usually result from selective tests.By clearly showing the scope of the work performed, you are able to support your conclusions and where probability sampling is used, support the projection of conclusions drawn from selective tests to the entire subject area under audit. In the examination of documents, the scope must identify the size of the sample, the universe from which the sample is drawn, the method of selection, and the basis for these decisions. When sampling methods are used, the sampling plan must be carefully explained. ————————————————- ————————————————-Working Paper Format of Auditing Working Papers ——— Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€Ã¢â‚¬â€- 1. The diversity of audit assignment prevents the establishment of a single system or design of working papers to be used. Therefore, a uniform working paper format may not be used but work papers for functional areas such as cash receipts should display conformity in various types of audits. ————————————————- 2. Workpapers may be in the form of paper, tapes, disks, diskettes, films, etc. There should be backup copies of electronically generated working papers.The backup copies should not be stored with the original copies. ————————————————- ———————————————â€⠀- Contents of Auditing working papers CONTRACT LETTER: The working papers contain the contract letter. This letter gives right to a person to a start work of audit. It states the terms and conditional of appointment of an auditor. The nature and amount of work is recorded. This letter becomes a part of audit working papers. 2. AUDIT PROGRAMME: An audit programme is a detailed plane of action to be used for audit. It is a time table of staff duties.The books to be examined are stated in audit programme. Every audit work requires programme and then master audit programme is prepared to cover all activities. 3. AUDIT NOTE BOOK: The audit notebook is a part of audit working papers. It may be bound book or loose-leaf card form. It contains useful information about the business enterprise. When audit report is drafted this book provides data for such report. The weak points like missing vouchers, queries not settle are stated in it 4. COPIES OF DOCUMENTS: The copies of various documents are included in audit working papers.The partnership deed, article of association, memorandum of association, trust deed, lease contract and similar other papers are collected from the management. These papers are useful to determine the performance of business work. 5. COPIES OF CRRESPONDENCE: The copies of correspondence become part of audit working papers. The auditor can write letter to other parties. The replies can be received from debtors and creditors. The audit staff must keep the exchange of letter between auditor and other people 6. SCHEDULE OF DEBTORS: The client provides the schedule of debtors.This list is compared with the books of accounts. The auditors can confirm the balance from various debtors. He collects facts and figures by writing letters to the customers 7. STOCK CERTIFICATE:   The stock certificate is received from the management. The auditor can watch the stock taking process. When the stock is lying in public warehouse, the certificate of warehouse kee per is accepted for audit 8. COPIES OF PREVIOUS AUDIT: The auditor can collect copies of previous audit reports. These papers become part of audit working papers. The auditor can note the weakness stated in the old report.He can examine that same points are not repeated in the books under review. 9. RESOLUTION COPIES: Auditor collects the copies of resolutions. These copies are part of working papers. These copiers are part of working papers. The decisions made by the directors and shareholders are implemented in preparing of books of accounts. The auditor can determine whether such decisions are implemented. 10. DEPRECIATION: The audit working papers contains the particulars of depreciation. The rate of depreciation can be applied through out the life of an asset.The reasonable amount of depreciation can be charged every year. The auditor can determine the exact amount of depreciation. 11. INVESTMENTS: The management can buy and sell shares and debentures of different companies. Th e investment can be exchanged through brokers. The register of investments shall the purpose to collect various particulars relating to investments 12. MANAGEMENT CERTIFICATES: The management may provide certificates to the auditors. This certificate becomes a part audit working papers. The certificates may relate to inventory valuation and similar other matters.The auditor can rely these certificates in preparing audit report. 13. DETAIL OF QUESTIONS: The auditor can ask the number of questions to the management. The details of question asked are recorded in the audit working papers. The questions not properly answered are included in the audit report. The queries settled may be dropped from the papers. 14. OTHER PAPERS: The audit working papers may contain other papers. The auditor can collect information from experts like stock values, engineers, advocates and other consultants. These papers furnish valuable facts and figures about the financial information. ——†”————————————— Ownership and Custody of Auditing working papers Working papers are the property of the auditor, and some states have statutes that designate the auditor as the owner of the working papers. The auditor's rights of ownership, however, are subject to ethical limitations relating to the confidential relationship with clients. Certain of the auditor's working papers may sometimes serve as a useful reference source for his client, but the working papers should not be regarded as a part of, or a substitute for, the client's accounting records.The auditor should adopt reasonable procedures for safe custody of his working papers and should retain them for a period sufficient to meet the needs of his practice and to satisfy any pertinent legal requirements of records retention. —————————————†”——- Confidential Nature of Auditing working papers 1. Information obtained through audits should be treated as confidential not only as to outsiders but also as to employees of the entity audited who would not otherwise have access to the information.Further, the working papers include information concerning the scope of the examination and the extent of selective tests made, and this information should not be available to the staff of the audited entity. Therefore, audit working papers should be safeguarded at all times against the possibility of their being examined by unauthorized persons. 2. Client or outside agency request to review Audit and Management Services work papers must be approved by an appropriate official.

Forbidden and Dangerous Love

essay Josephine Sellberg English Mrs. Giraud 1/9/10 Forbidden and Dangerous Love The story †Pyramus and Thisbe† is about two lovers, Pyramus and Thisbe. Because their love is forbidden, they are forced to do dangerous things to satisfy it. In the story, Pyramus and Thisbe’s parents have forbidden their love for each other. The teenagers live on either side of a wall that separates them. The two lovers one day decide that they want to be together and not have a wall between them. They decide to do a dangerous thing and sneak away from home into the dark fields.What drives the action in this story is Pyramus and Thisbe’s love that just gets stronger because it is forbidden. They take a dangerous risk when they sneak out into the wild when it’s dark and lions are around. When something is forbidden it can make it even more â€Å"attractive† and that is what happens with Pyramus and Thisbe’s love. Pyramus, â€Å"the handsomest youth† and Thisbe, â€Å"the fairest maiden† are the two lovers in the story; they want to get married, but their parents will not let them (1). One thing, however, they cannot forbid is their love for each other.In fact, their love â€Å"burned more intensely for being covered up† (1). They converse by signs and glances. Pyramus and Thisbe find a crack in the wall that separates them, allowing them to talk to each other. Amazing â€Å"what will not love discover† (1). Every night, when it is time to say farewell, the lovers are forced to â€Å"press their lips upon the wall† (1). They can never give each other a real goodnight kiss or a hug when they need one. The wall do not only separate them it separates their love. They just have to do something about it; it is just too hard for them to restrain their affection.This decision leads to dangerous plans. Danger moves the story forward due to Pyramus and Thisbe’s choices and plans. The two lovers decide to take the chance and sneak out. They were going to sneak out in the middle of the night beyond the â€Å"watchful eyes of their parents† (2) Pyramus has some knowledge of the danger because he brings a sword which he later uses to kill himself. They were going to meet in the fields the next night and be together. Thisbe is at the meeting place first and has to wait for Pyramus to come. She sees a lion and flees, and finds refuge under a rock.She drops her veil, which the lioness tosses around with her bloody mouth. When Pyramus approaches the meeting place, he sees footsteps of a lion and his lover’s bloody veil. He thinks that he has been the cause of her death and then he kills himself with the sword. As soon as Thisbe recognizes her lover she knows that she was not going to live her life without Pyramus, so she also kills herself. Pyarmus and Thisbe’s plan to sneak out ends up to be dangerous and nothing like they thought it would be like. Pyramus and Thisb e’s â€Å"forbidden love† for each other make them do dangerous things.Their love even gets stronger because of the fact that it is forbidden, and nothing can tear them apart. The story ends telling that even death cannot separate the two lovers. Pyramus and Thisbe were born to be together and that was how it was going to stay. When something is forbidden, it can be more interesting or attractive to a person. Something forbidden can make a person want to explore it even more, and take a risk just to explore it. When there is something we really want is withheld, our behavior and judgment can easily be clouded.

Reflections of Fitzgeralds †Literature Essay

Reflections of Fitzgeralds – Literature Essay Free Online Research Papers Reflections of Fitzgeralds Literature Essay F. Scott Fitzgerald was one of the greatest American writers of all time. He best represented the â€Å"roaring twenties.† Upon dropping out of college, he told his best friend Edmund Wilson â€Å"I want to be one of the greatest writers, who have ever lived, don’t you?† Today, most of high school and college-level American literature courses require at least one of his works (F(rancis)). During his time period, he was portrayed as flaming youth of the Jazz Age, but not as one of the America’s most important writers (F(rancis)). The Great Gatsby is considered as one of his greatest literary works. It is a story of Jay Gatsby, a wealthy and well-to-do businessman, who lives in disillusion of recreating the past by means of money and wealth. He tries in vain to make Daisy Buchanan to fall in love with him once again. He is very unsuccessful in doing so and it ultimately brings his own death. Jay Gatsby is very similar to F. Scott himself. He is wealthy, always wanted to be at top of the social ladder, and wanted a girl who he knew he could not have. Daisy Buchanan is very much like F. Scott’s own life, Zelda Sayre Fitzgerald. They were both materialistic and only sought weal th in men. They were both very flirtatious with men. F. Scott Fitzgerald portrayed lives of himself and his wife Zelda, in one of his greatest work, The Great Gatsby. Jay Gatsby was born in a poor family in The Great Gatsby. He couldn’t pay his way through the college and had to take degrading janitorial job in order to get college education. Being a headstrong and proud person he was, he refused to do so and ultimately dropped out of the college (Fitzgerald 105). F. Scott Fitzgerald himself did not complete his college education. He was admitted to Princeton, one of the most prestigious universities in the world. Being too zealous about his passion for writing, Fitzgerald neglected his studies. He was placed on academic probation in 1917. He dropped out of Princeton, finally realizing that he will not be able to graduate (F. Scott Fitzgerald). After dropping out of college, Jay Gatsby joined the army during the World War I. He started as first lieutenant, but because of his bravery in Argonne Forest battle, he was advanced major and received decorations from every allied nation (Fitzgerald 70). He was awarded with a medal from Mo ntenegro, which was â€Å"For Valour Extraordinary† (Fitzgerald 71). Upon dropping out of Princeton, Fitzgerald sought other chances in his life by applying for a U.S. Army commission. In October 1917, he was appointed second lieutenant (Gale, â€Å"F. Scott†). But unlike Jay Gatsby, he never really saw much action in the army and stayed in America until the war was over (Gale, â€Å"F. Scott†). They both fell in love with girls who were â€Å"out of their league.† Jay Gatsby fell in love with Daisy when he had nothing. â€Å"†¦ he was at present a penniless young man without a past, and at any moment the invisible cloak of his uniform might slip from his shoulder† (Fitzgerald 156). In a similar way, F. Scoot Fitzgerald fell in love with Ginerva King. He was flatly rejected because he was poor and had nothing to support her extravagant life style. â€Å"I can’t be shut away from the trees and the flowers, cooped up in a little flat, waiting for you. I don’t want to think about pots and kitchens and brooms. I want to worry whether my legs will get slick and brown when I swim in the summer† (Concise Dictionary, â€Å"F. Scoot†). Jay Gatsby, the main character of The Great Gatsby was a self-portrait of F. Scott Fitzgerald. Zelda Sayre Fitzgerald was a wild figure, who symbolized the new â€Å"flappers,† or very liberal women of the â€Å"roaring twenties.† She was very much like Daisy Buchanan of The Great Gatsby.† They were both very liberal and sought many men for their entertainment. Both of them were not very loyal to their men. â€Å"Through this twilight universe Daisy began to move again with season; suddenly she was again keeping half a dozen dates a day with half a dozen men and drowsing asleep at dawn with the beads and chiffon of an evening dress†¦Ã¢â‚¬  (Fitzgerald 158). They were also very superficial and materialistic. While Jay Gatsby was away in Europe, Daisy broke away from him and married Tom Buchanan who was very wealthy while Gatsby was penniless in the army. â€Å"There was a wholesome bulkiness about his person and his position and Daisy was flattered† (Fitzgerald 159). Zelda was also very materialistic and believed that she can only marry a wealthy man in order to keep herself happy. When F. Scott’s first novel was rejected by Scribner’s, Zelda broke off their engagement (St. James, â€Å"F. Scott†). She believed that F. Scott will never be able to support her and satisfy with wealth. She only decided to marry him after he becomes famous and a big public figure. After This Side of Paradise was published and became immediate hit, Fitzgerald became famous as the voice of his generation almost instantaneously. A week later the book was published, Zelda and F. Scott got married (St. James, â€Å"F. Scott†). F. Scott Fitzgerald was the voice of his generation. During his lifetime, he was noticed by people through his publicity and popularity. But now, he is regarded as one of the most influential American writer in history. The Great Gatsby, which is usually regarded as one of his greatest works, incorporates life of his own and his wife Zelda in to the plot. Jay Gatsby was very similar to F. Scott Fitzgerald because they both dropped out of college and took their chances in the army. They also became wealthy in order to marry girls they loved, who were both very materialistic and superficial. Zelda Sayre was very similar to Daisy Buchanan because they were both very liberal and flirtatious. Also, they were only looking for wealth in men to satisfy them. F. Scott Fitzgerald was very successful in incorporating the true stories of himself and his wife into The Great Gatsby. Research Papers on Reflections of Fitzgeralds - Literature EssayHip-Hop is ArtHonest Iagos Truth through DeceptionThe Relationship Between Delinquency and Drug UsePersonal Experience with Teen PregnancyCapital Punishment19 Century Society: A Deeply Divided EraQuebec and CanadaThe Effects of Illegal ImmigrationMind TravelAssess the importance of Nationalism 1815-1850 Europe

Biography of Dmitri Mendeleev, Periodic Table Inventor

Biography of Dmitri Mendeleev, Periodic Table Inventor Dmitri Mendeleev  (February 8, 1834–February 2, 1907) was a Russian scientist best known for devising the modern periodic table of elements. Mendeleev also made major contributions to other areas of chemistry, metrology (the study of measurements), agriculture, and industry. Fast Facts: Dmitri Mendeleev Known For: Creating the Periodic Law and Periodic Table of the ElementsBorn: February 8, 1834 in Verkhnie Aremzyani,  Tobolsk Governorate,  Russian EmpireParents: Ivan Pavlovich Mendeleev, Maria Dmitrievna KornilievaDied: February 2, 1907 in Saint Petersburg, Russian EmpireEducation: Saint Petersburg UniversityPublished Works:  Principles of ChemistryAwards and Honors:  Davy Medal, ForMemRS  Spouse(s): Feozva Nikitichna Leshcheva, Anna Ivanovna PopovaChildren: Lyubov, Vladimir, Olga, Anna, IvanNotable Quote: I saw in a dream a table where all elements fell into place as required. Awakening, I immediately wrote it down on a piece of paper, only in one place did a correction later seem necessary. Early Life Mendeleev was born on February 8, 1834, in Tobolsk, a town in Siberia, Russia. He was the youngest of a large Russian Orthodox Christian family. The exact size of the family is a matter of dispute, with sources putting the number of siblings between 11 and 17. His father was Ivan Pavlovich Mendeleev, a glass manufacturer, and his mother was Dmitrievna Kornilieva. In the same year that Dmitri was born, his father went blind. He died in 1847. His mother took on the management of the glass factory, but it burned down just a year later. To provide her son with an education, Dmitris mother brought him to St. Petersburg and enrolled him in the Main Pedagogical Institute. Soon after, Dmitris mother died. Education Dmitri graduated from the Institute in 1855 and then went on to earn a masters degree in education. He received a fellowship from the government to continue his studies and moved to the University of Heidelberg in Germany. There, he decided not to work with Bunsen and Erlenmeyer, two distinguished chemists, and instead set up his own laboratory at home. He attended the International Chemistry Congress and met many of Europes top chemists. In 1861, Dmitri went back to St. Petersburg to earn his P.hd. He then became a chemistry professor at the University of St. Petersburg. He continued to teach there until 1890. The  Periodic Table of the Elements Dmitri found it hard to find a good chemistry textbook for his classes, so he wrote his own. While writing his textbook, Principles of Chemistry, Mendeleev found that if you arrange the elements in order of increasing atomic mass, their chemical properties demonstrated definite trends.  He called this discovery the Periodic Law, and stated it in this way: When the elements are arranged in order of increasing atomic mass, certain sets of properties recur periodically. Drawing on his understanding of element characteristics, Mendeleev arranged the known elements in an eight-column grid. Each column represented a set of elements with similar qualities. He called the grid the periodic  table of the elements. He presented his grid and his periodic law to the Russian Chemical Society in 1869. The only real difference between his table and the one we use today is that Mendeleevs table ordered elements by increasing atomic weight, while the present table is ordered by increasing atomic number. Mendeleevs table had blank spaces where he predicted three unknown elements, which turned out to be germanium, gallium, and scandium. Based on the periodic properties of the elements, as shown in the table, Mendeleev predicted properties of eight elements in total, which had not even been discovered. Writing and Industry While Mendeleev is remembered for his work in chemistry and the formation of the Russian Chemical Society, he had many other interests. He wrote more than 400 books and articles on topics in popular science and technology. He wrote for ordinary people, and helped create a library of industrial knowledge. He worked for the Russian government and became the director of the Central Bureau of Weights and Measures. He became very interested in the study of measures and did a great deal of research on the subject. Later, he published a journal. In addition to his interests in chemistry and technology, Mendeleev was interested in helping to develop Russian agriculture and industry. He traveled around the world to learn about the petroleum industry and helped Russia to develop its oil wells. He also worked to develop the Russian coal industry. Marriage and Children Mendeleev was married twice. He wed Feozva Nikitchna Leshcheva in 1862, but the couple divorced after 19 years. He married Anna Ivanova Popova the year after the divorce, in 1882. He had a total of six children from these marriages. Death In 1907 at age 72, Mendeleev died from the flu. He was living in St. Petersburg at the time. His last words, spoken to his doctor, reportedly were, Doctor, you have science, I have faith. This may have been a quote from the famous French writer Jules Verne. Legacy Mendeleev, despite his achievements, never won a Nobel Prize in Chemistry. In fact, he was passed over for the honor twice. He was, however, awarded the prestigious Davy Medal (1882) and ForMemRS (1892). The Periodic Table did not gain acceptance among chemists until Mendeleevs predictions for new elements were shown to be correct. After gallium was discovered in 1879 and germanium in 1886, it was clear that the table was extremely accurate. By the time of Mendeleevs death, the Periodic Table of Elements was internationally recognized as one of the most important tools ever created for the study of chemistry. Sources Bensaude-Vincent, Bernadette. â€Å"Dmitri Mendeleev.†Ã‚  Encyclopà ¦dia Britannica, Inc., 25 Feb. 2019.Gordon. â€Å"Mendeleev - the Man and His Legacy...†Ã‚  Education in Chemistry, 1 Mar. 2007.Libretexts. â€Å"The Periodic Law.†Ã‚  Chemistry LibreTexts, Libretexts, 24 Apr. 2019.

Great Depression and The New Deal Research Paper

Great Depression and The New Deal - Research Paper Example Later in 1935 the Social Security Act came into power, aiming to provide the disabled, old-age or surviving citizens with social insurance. The New Deal, though rather slowly, appeared to be working. As Robert Murphy writes, â€Å"Although still abysmal, the unemployment numbers finally began receding almost the moment Roosevelt took office. Other indicators of economic health, such as Gross National Product, also reversed their staggering decline.† (Murphy 12). It seemed, availability of public funds freed many people from starvation and despair. In one of the accounts of the Senate Committee on Manufacturers (1932), the Committee’s member exemplifies horrors of the Great Depression through recalling a woman who â€Å"borrowed 50 cents from a friend and bought stale bread for 3 and a half cents per loaf, and that is all they had for eleven days except for one or two meals†. His other examples include people picking up food that accidentally fell from the goods t rain, people starving for two days and finally feeding themselves with dandelions (Senate Committee on Manufacturers). The photo taken during the time of Great Depression illustrates how undernourished and emaciated people were in their efforts to earn at least a dollar or two (See Picture 1). But as soon as 1938 a new disaster struck. As there appeared to be a 3 per cent collapse within the economic output, the unemployment rate also soared to the yearly figure of 19 per cent. This came to be known as â€Å"depression within the Depression† (Murphy 13). Roosevelt’s New Deal turned out to be incapable of producing the expected full recovery. This view has been supported by professors Cole and Ohanian, the...The booming prosperity of the American economy in the 1920s suddenly collapsed due to unexpected stock market crash in 1929. For the decade that followed, the country found itself stuck in an unprecedented economic depression.Statistically, the unemployment rate in the United States soared as high as to 25 per cent (to compare: in 1929 it was just 3.2 per cent). Industrial figures were no better. For example, overall production within industries declined by a half with international trade decreasing by 30 per cent. Roosevelt that took the office in 1933, just at the peak of Great Depression, proposed the Americans â€Å"The New Deal†. It was a policy that aimed at ending Depression through extensive government intrusion. It suggested new legislation that increased the role of government in the life of the American society. The New Deal, though rather slowly, appeared to be working. As Robert Murphy writes, â€Å"Although still abysmal, the unemployment numbers finally began receding almost the moment Roosevelt took office. Other indicators of economic health, such as Gross National Product, also reversed their staggering decline.† . Interestingly, despite the fact that many modern historians are inclined to depict Roosevelt as a saver, and his New Deal policy as a successful recovery act, his close colleague and advisor Henry Morgenthau was known to think the opposite.

Research Project Diabetes Proposal Example | Topics and Well Written Essays - 2500 words

Project Diabetes - Research Proposal Example 6. diabetes-diabetic-diet.com 7. MyDiabetesCentral.com . 8. Introduction to Diabetes Diet. second-opinions.co.uk . 9. Blanchette, K. RD, CDE. The "Diabetic" Diet. . 10. The Australian Nutrition Foundation. Diet and Diabetes. 11. nutritionaustralia.org 12. Bernstein, K.. The Diabetes Diet. Diabete911.net 13. USA TODAY. Fighting Diabetes. 14. Helpguide. Diabetes Diet and Nutrition. .Patient.co.uk 15. Patienplus. Diabetes, Diet and Exercise. . 16. BeatingDiabetes. Beating Diabetes.org. . 17. Wikipedia The Free Encyclopedia. Diabetic Diet. . 18. CNN.com. Diabetes. . 19. Rosenzweig J., M.D. Hamdy, O., M.D., Ph.D and Campbell, A. M.S., R.D., C.D.E. Diet and Diabetes: A Personalized Approach. . 20. The New York Times. Diabetes diet. . In order to compose the previous list, I have followed these next steps. Three different search engines were used: Yahoo.com, Google.com and MSN.com For the Yahoo.com search engine the key words used were: Diabetes diet, and the number of hits produced were...Based upon my preliminary research and the results I may find, I should narrow it down to diets, medicines, side effects, etc. As I have mentioned before, Diabetes is a very mortal disease, ranked as the fifth cause of death in the world. While trying to understand the disease I found out the different types of Diabetes. Once on that stage I found out that Diabetes could be treated, in some cases, by reforming one's diet. For that reason I have decided to focus my research on diets for the several types of Diabetes, including the ones affecting children. For the Yahoo.com search engine the key words used were: Diabetes diet, and the number of hits produced were about 66,600,000. The first one hundred pages from the list, were surfed, in order to obtain the addresses of some of the web pages from the previous list. For the second search engine, google.com, the key words used were: Diabetes diet, and it produced about 1,330,000 hits. Also for this search engine, the first one hundred web pages were examined in order to develop the previous list. The procedure used, was not effective since the three search engines produced about the same internet pages.