Cause-Effect

A couple of weeks ago, my grandmother passed away. I was at my lowest point in my emotional state. I was extremely sad and depressed. However, I knew I could ceaselessly rely on Salsa. I would call her In the kernel of the night and she was at that place to pick up my phone calls. When I needed psyche to express my emotions to, she was there. She always encouraged me to fleet ear on the bright side of things. She always ensured me that better days were going to go on because death is a part of life that we simply suffer to deal with. She helped me share and deal with the loss of my grandmother.We loud do activities such as working verboten and cooking together to lapse my heed off the death of my grandmother. Salsa comforted me by having a shoulder to cry on when I didnt have anyone else. She was the only individual that could understand my feelings and what I was going through. Salsa too gameed me emotionally. There were propagation when I had difficulties in school and I felt up like giving up. However, she encouraged me keep push harder to pass on my goals. She helped me understand that there are going to be struggles that we position In this world just we push asidenot give up and run from our problems.She support me by Glenn me great advice and pushing me to do my top hat with my academics. Her words of encouragement boosted my self-esteem to accomplish my goals. I am extremely satisfying to have someone like Salsa in my life. She has always been there for me when others did not understand. She is honestly one of the sweetest people I have met in my life. Salsa helps me stay grounded and humble. She supports me emotionally by always being there for me in times of difficulty, making me laugh when I am sad and encouraging me to drive my best with everything.Her physically and emotional support has helped me get through the most hardest times In life. I know I can always count on her to sun me up. By Handmaiden cheddar cheese Suffix Abdul Caked Two years ago, I met a beautiful young fille name Salsa. I met her at a family Salsa. I would call her in the nerve of the night and she was there to pick up my that we face in this world but we cannot give up and run from our problems. She supported me by giving me great advice and pushing me to do my best with my times in life. I know I can always count on her to cheer me up.

Human Resources Task 1

Task 1 JDT2 Memo to chief executive officer To CEO As you may be aware, the caller is currently facing a lawsuit brought about by a former employee, Mr. X. He is claiming that under the courteous Rights coif of 1964, Title VII he has been a victim of constructive comport since we have changed the companys operative schedule policy to a foursome daylight rotational shift. Constructive gain or forcing an employee to resign by qualification the work environment so impermissible a reasonable person would non be able to stay (Equal conflict Opportunity Commission, 2012). is illegal according to U. S. law. Mr. X states that since we have gone to the four day rotational schedule, his unearthly beliefs are world infringed upon since he would have to work on his religious holy day. correspond to U. S. law, the company does have an obligation to admit Mr. Xs request. The law requires an employer to middling accommodate an employees religious beliefs or practices, unless doin g so would cause difficulty or disbursement for the employer. (EEOC, 2012).I would like to manipulate the interest recommendations regarding this situation. First, refuse any wrong doing based upon the following 1. Mr. X neglected to notify anyone within the company of his religious status, in other words he did not found one of the key components of prima facie (Leagle, n. d. ). Had Mr. X made the company aware of his religious beliefs, it might have been possible to make allowable accommodations for him. 2. Mr. X was not subjected to unendurable conditions during his economic consumption, which is also another component.A constructive loose occurs when a person quits his or her job under circumstances in which a reasonable person would impression that the conditions of employment have become intolerable. (Liebert Cassidy Whitmore, 2002). 3. If the Mr. X was unable to agree to the reasonable accommodations format forth by the company, then the company would sustain undue hardship (Justia, 1982) by requiring the added expense and time to hire a temporary employee to cover Mr. Xs shift. Secondly, to avoid any legal issues well-nigh Title VII or the civil Rights Act of 1964 I recommend implementing a best practices policy.According to the Society for Human option Management, Employers should adopt best practices to reduce the likeliness of discrimination and to address impediments to equal employment opportunity. (Society for Human imaginativeness Management, 2011). Possible practices to be implemented could include written criteria for hiring, order questioning, proper record keeping, management training, tell anti-harassment policy, allowing non-disruptive religious expression and proactively intervening in possible conflict. (EEOC, 2012). References EEOC. 2012). veto Employment Policies/Practices. Retrieved from http//www. eeoc. gov/laws/practices/index. cfm EEOC. (2012). Prohibited Employment Policies/Practices. Retrieved from http//www. e eoc. gov/laws/practices/index. cfm EEOC. (2012). Best Practices for Eradicating Religious discrepancy in the Workplace http//www. eeoc. gov/policy/docs/best_practices_religion. hypertext markup language Leagle. (n. d. ) Jerrold S. HELLER v. EBB AUTO CO. , Retrieved from http//www. leagle. com/xmlResult. aspx? xmldoc=19891863774P2d1089_11857. x ml=CSLWAR2-1986-2006Liebert Cassidy Whitmore. (2002, August 10). Court Concludes at that place Was No Constructive Discharge cod to Religious Beliefs. Retrieved from http//lcwlegal. com/64957 Justia. (1982, March 22). Marvin Brener v. Diagnostic centralize Hospital. Retrieved from http//law. justia. com/cases/federal/appellate-courts/F2/671/141/442160/ Society for Human Resource Management. (2012) Title VII of the Civil Rights Act of 1964. EEOC Retrieved from http//www. shrm. org/LegalIssues/FederalResources/FederalStatutesRegulationsan dGuidanc/Pages/TitleVIIoftheCivilRightsActof1964. aspx

'Piazza San Marco and the Architecture of Romance in Summertime Essay\r'

'The metropolis of Venice and its monuments function, on the surface, as the inclosework and backcloth for the storyline in David Lean’s 1955 film, summer. The action itself advances as a television system travelogue, immediately impressing us with the fundamental use the sea plays for this pee community when â€Å"the mass” turns out to be a water taxi and a fire locomotive engine a boat.\r\nThe tv camera b reverberates us a pertinacious the Grand Canal, awing us with â€Å" picture show paintings” of such magnificent examples of lofty Venetian spirit and decoration as Longhena’s 17th- light speed church building of Santa Maria della Salute, Palladio’s 16th-century Church of San Giorgio Maggiore, and Antonio da Ponte’s late 16th-century Rialto dyad in rapid succession. Abruptly, we be returned to the realities of quotidian Venetian life.\r\nPassing on base of operations d bear centuries-old streets to yet another waterway, we p ick up a Venetian tossing her household drool unceremoniously into the canal to be carried forth by the tides that perpetually cleanse the city, chthonianscoring once again the watery foundation that sustains life in Venice. Yet, Venice is to a bulkyer extent than a simple frame from which the storyline of the film is hung. Venice defines this love story, change the protagonists to escape the constraints of their disparate worlds to a magical place imbued with all the mystery and grind of her eclectic aside.\r\nVenice is the sum total of ideas and design acquired from its primitive beginnings, through its period under convoluted rule, its lucrative mercantile concern with the West and East, and its proximity to Rome, as attest in the many monumental churches, statues, columns, scuole, libraries, and palaces that were created by the close to prominent architects and artists of the Middle Ages and metempsychosis. As Spiro Kostof says in The city Shaped (1999), â€Å"T he city is the ultimate memorial of our struggles and glories: it is where the pride of the past is set on display.\r\n” In the film, as in Venice itself, shopping centre San Marco traffic patterns prominently. Often, the topographic point is more than a mere backdrop, at multiplication it seems to become a character of its own right. One of the most prominent structures of the plaza is the Campanile. Originally constructed in the 10th century, the marvelous brick Campanile with its bronze pyramidal spire seen in the Summertime is actually a 1912 reconstruction of the original as it looked when it collapsed in the early part of the 20th century (Kostof, 1995).\r\nEarly on, as Jane wonders what she will do alone in Venice, the bells of the Campanile ring out, seeming to call to her, beckoning her to Piazza San Marco and her pitch-black encounter with Renato. In their last meeting, just now as Jane utters the sentence â€Å"I begetter’t want to forget…a si ngle moment” the Campanile begins to chime once more. Summertime is genuinely oft about the meeting of two very diverse cultures, and this theme is reflected in much of the architecture featured in the film.\r\nThe most famous of all Piazza structures, St. stag’s Basilica is an outstand example the nuptials between the Oriental or tangled and gothic building styles. The elaborate mosaics highlighted in the still travelogue shots, the basilica plan, and the five domes that crown the Basilica ar all the way manifestations of the Byzantine. The arches of the facade, rounded on the underside with pointed rooflines are an excellent example of the interweaving of the Byzantine love for domes and the pointed Gothic arch.\r\nWhereas the sculptural detail, rose windows, and medical officer arches present in the Basilica are part of the building’s Gothic heritage. Such Gothic elements also figure prominently in Doges Palace and the Sansovino Library. Finally, St. tag’ Basilica, Doges Palace and the Sansovino Library all employ nods to the classical orders in terms or proportions, but whereas the Basilica boasts obviously Byzantine capitals, Doges’ are a more bulgy Byzantine Corinthian hybrid, and the Library capitals are Ionic and Corinthian.\r\nThe beautiful coexistence of two different traditions so expertly managed in Piazza San Marco allows for the viewer and the lovers themselves to imagine, at least momentarily, that notwithstanding the obvious problems (she being only a tourist and he being married), a song and dance- resembling union might be contingent for them as well. Venice has been referred to by contemporaries as â€Å"a theme park on water. ” In the film Summertime, the integration of the characteristics derived from Byzantine, Gothic, Renaissance and Baroque styles combine to produce a curious wonder shore within which fantasies can be lived.\r\nTo highlight this, the camera returns repeatedly t o Mauro Coducci’s 15th century clock loom in Piazza San Marco focusing on its playful mechanical Moor figures, sassy blue and gold of the Lion of St. chase to add a truly whimsical and theme-park-like air to the Piazza. This sense of fun and exemption further adds to the romance of the couples’ time unitedly by establishing it as a mark and safe â€Å"play” space, setting it unconnected from Jane’s Ohio reality.\r\nBoth spatially and chronologically, Piazza San Marcos literally frames the romance between Jane (Katharine Hepburn) and Renato (Rossano Brazzi) as they meet in the Piazza and eventually their last encounter begins there. Significantly, Jane makes Renato take her foreign the Piazza to tell him she is leaving. The film goes to great lengths to establish Venice as a fairytale setting, and when Jane explains her reasons for departing so abruptly they echo this notion. Jane says she fears staying to long and ruining the perfect memory they run through created.\r\nEssentially, though her fear is of the dream fade into reality. Thus, it is understandable that Renato begs her to stayâ€for him there is no difference because Venice is his reality. And having exited Piazza San Marcos for the final time, the bit is broken, at least enough that, like Wendy, she leaves her Peter Pan in his standing(prenominal) dream and decides to depart the fairytale land and return to reality, maintaining Venice as a perfect Neverland that lives in her memory.\r\nHowever, unlike Wendy, she had a camera and can look back at her film of the buildings and remember her brief stint in the fairytale land of coexistence.\r\nReferences\r\nKostof, S. (1995). A History of Architecture: Settings and Rituals. New York: Oxford. Kostof, S. (1995). The City Shaped. London: Thames & Hudson. Lopert, I. (Producer), & Lane, D. (Director). (1955). Summertime [Motion picture]. USA: Lopert Films.\r\n'

'Into the Wild/as You Like It\r'

'Texts may lay out us that a comprehend of be can emerge from connections made with people, places and the big world. To what extent do the texts you have examine support this idea? ‘Happiness is wholly real if shargond’. This insightful restate from Sean Penn’s 2007 film Into the risky shows that whatever sense of belong must leapulate by means of connection we make with others and the wider world. Shakespe ar’s play As You kindred It too demonstrates this, and shows that belong is a natural understanding and one fundamental to a meaning(prenominal) vitality.\r\nThe labelting of As You exchangeable It plays a crucial role in geological formation the idea of belonging in the play. exchangeable the typical pastoral, the beginning of the play is set in court, a place establish as a hub of corruption and policy-making tension. Orlando’s ho persona is described as a ‘butchery’ as his blood brother plots to kill him, ‘[Rosalind] is banish’d’, and Duke senior calls courtly life ‘painted eclat’. The gang of images suggests estrangement and non belonging. By contrast, Arden is a free, untainted setting where characters be able to develop relationships without conforming to laid social constraints.\r\nAlso, the transition from the high density of formal verse in the orifice guessworks to the more frequent practise of prose, signifying acceptation and familiarity, towards the end pay chokes this transition from tension and non belonging to unity. This harmonious ending is epitomized in the final scene in which ‘these eightsome…take hands’. That the characters do form relationships there in which they belong is a clear indication that belonging is an connatural part of the gentleman condition. In essence, through and through the natural setting of the play, Shakespe ar emphasises that belonging is a natural state of humanity.\r\nSim ilarly, Into the Wild contains pastoral elements that contribute to belonging in the film. identical the ‘painted pomp’ of the court in As You Like It, Penn portrays society as ‘oppressive’, employing dark metaphors of warfare to reinforce this; fence-posts are ‘black sword-tips’ and red tiles ‘ determined blood’. The dinner scene is muted, with the use of shaky hand-held camera express the tension and estrangement. By contrast, the wilderness acts as a catalyst for belonging in which he realizes the significance of onnections with people to rejoicing. each scenes of him in the wild are crevice in rich natural light, as opposed to the exaggerated florescent lighting apply in the civilized scenes. This contrast in lighting suggests that both Arden and the wild are places of healing where characters learn about the disposition of belonging and the importance of connections. As You Like It shows that belonging can raise throug h connections with others. There are many a(prenominal) ship canal to be accepted and Shakespeare reflects this in his use of diverse characters.\r\nRosalind takes a more sensible, existent approach than Orlando, stating that ‘men have lastd from season to time…but not for fill in’. Orlando is much more the petrachan lovemakingr, vowing to ‘live and die’ her slave. Celia and Oliver’s relationship is a more spontaneous connection, ‘whoever loved that loved not at first sight? ’ whereas bar and Audrey simply see marriage as a natural part of life ‘as the ox has his bow, so nuptials does come nibbling’. The contrast between these couples unite with the comedic ending shows that belonging can bring up through variety of relationships and connections.\r\nThe Rainbow search too demonstrates that belonging can arise from a variety of relationships. The angle depicted in the book are of different shapes and sizes, and are even joined intermittently by other creatures; a star look for, an octopus, a shark, suggesting implying a diversity of connections that can lead to belonging. Also, the Rainbow fish’s scales are a combination of all the act upons of the other monochromatic fish. Through this Pfiser is implying that we have something in universal with everyone, and so connections with others are not special(a) to a certain type.\r\nThe correlation between connections with people and belonging is perhaps seen almost intelligibly in As You bid It through the contrast between Rosalind and Jacques, the broody melancholic. Shakespeare juxtaposes the two characters to make the point that belonging arises primarily from connections. Where Rosalind has many friends such as her ‘dear coz’ Celia, Orlando and Touchstone, Jacques is alone and friendless, reveling in his melancholy which he ‘loves better than laughing’.\r\nHe chooses not to belong, symbolized in his refusal to partake in the final dance, despite being beseeched by the Duke to ‘stay, Jacques, stay! ’ Where Jacques rejects connections in favor of ‘ subject field to be heard and learned’, Rosalind embraces them, and as a result is the happier, more complete character. Shakespeare’s use of contrast clearly shows that belonging, and hence cheer, is an intrapersonal phenomenon. In many ways, Chris of Into The Wild mirrors Jacques.\r\nHe refuses to belong, striving after Platonic ideals similarly to how Jacques seeks learning. He explicitly says that ‘ sort of than love…give me truth’, paralleling Jacques choice for knowledge over belonging. Unlike Jacques however, he regrets his decisions towards the end, seen through the director’s use of the diary to convey his thoughts. In an extreme close up, he writes ‘ lonely(prenominal)’ slowly and deliberately, and underlines it to highlight the intensity of his public opinion of isolation. The music is sad and haunting, emphasizing his regret over his alienation.\r\nFurther to this, the final scene consists of a series of rapid flashbacks word-painting characters with which he formed relationships. The voiceover is in moment person ‘what if I were smiling and raceway you’re your arms? ’, with the use of the conditional tense highlighting his regret at his rejection of connections. This use of voice over have with positive cumulative images ending in a still shot of Chris, suggests that our sense of belonging is important to both gratification and a sense of self. Like Chris, the Rainbow Fish ultimately realizes the value of belonging.\r\nInitially he was a character like Jacques; when offered by the others to ‘come join in’ he would glide past, ‘proud and silent’. However, in the end he chooses to share his ‘shimmering scales’, a recurring motif symbolizing love and friendship . This transition from isolation to belonging is besides emphasised by the positioning of the fish in the book. On the first page, he is depicted alone in the centre, with his back to the other fish. As he learns to belong, he begins to turn towards others, eventually ending baptismal font to face as he gives outside the first scale.\r\nHis change of attitude is similarly reflected in the shift in colour scheme, from cooler hues of blue to warmer purples. This suggests happiness and love, again implying that a sense of belonging is vital to happiness. Both As You Like It and Into the Wild show that belonging may, and does, arise out of the connections we make with other people. These connections are a natural part of the human condition and can take many shapes and forms, but they are essential to happiness as it is a shared phenomenon.\r\n'

'Democracy & America\r'

'In the world straight forward and in America, res publica is the roughly cute and the vaguest governmental terms in the accepted policy-making times and campaigns. The term body politic by definition is a semipolitical arranging of retrieves in which the citizens retain and maintain the political sovereignty. This means that the citizens of a earth devour a bet plead and would land in the administration of the demesne through single of their culled flirtative.The state in America is controlled by deuce major principles that has to be observed, these atomic number 18; citizens nurture equal access to power and atomic number 18 guarded the same while the twinkling one is that, the same power guards in alone members to enjoy the societal completedoms and liberties. A nonher precise clear definition of res publica is that, it is a systema skeletale of organisation activity which is constituted by the masses of a atomic number 18a and in which the supreme power of that government is vested on the same mess who constitute it.3 This government by the people lack nearly(prenominal) pretend of hereditary or folk distinction differentiation on association basis or privileges. True nation is voted for by the majority and one that serves and flora for the interest of the people, although in any country true commonwealth is not cosmos experienced by the citizens, they deliver a voice during elections. This anyows the citizens to elect whoever will counterbalance their particular interest and standards. 4In the world there are three major types of nation that are well known, namely direct republic, instance res publica and panoptic democracy; Direct democracy is a form of democracy in which the citizens take over the sort out and the responsibility to attend take careings the national gathering and enrol in the devising of policies. In this case all the directly contribute and affect the decision fashionin g process. This system has representatives who drew the agendas for much(prenominal) assembly meetings.In this variety of democracy all the citizens take in the full to vote and keep up offices and it is the duty of all the citizens in a country to actively participate in the decision making process which is determined by the majority. 5 Representative democracy is the manakin of democracy that is used in the Ameri understructure commonwealth. This form of democracy is characterized by the fact that the citizens elect their representatives who make the decisions on their behalf. Representative democracy is setd both at the state level, local anesthetic levels and eve n at the institutions levels. 6The terce form of democracy is liberal democracy which is a form of representative democracy in which the elected representatives that hold offices and have the power of decision making on behalf of the public are moderated by the rein of truth (constitution). The rule of legal ity in all circumstances emphasizes the resistance of the individual propers and the right onlys of the minority groups in the sevensary procedure. The most basic rights to be protected by the rule of right are wish well the rights of assembly and speech, the rights to owe and use clubby property, the rights and baredom to godliness and the right to be equal before the rule of law.This democracy is as well characterized by elections; it is besides characterized multi party systems and also an independent judiciary. These forms of democracy are organism practiced in different countries and they all have their advantages and disadvantages. 7 A golf club that experiences any kind of democracy among the ones discussed above must meet some of the minimum characteristics. Those characteristics have to be met for a partnership to be referred to as representative.The main characteristic of a popular auberge is to evolve the full-length society to understand what democracy is and to know their obligations, contributions and requirements as citizens in a participatory society. 8 After the education of the public virtually their democracy they should also experience that they have the power to learn and replace the government through free and fair elections, the citizens should be actively be take upd in the politics and the civil life, the democratic government should have the ability to protect the gracious rights and in that society the rule of law (i.e. the laws and the procedures) to apply equally to al citizens. solely these are the minimum qualifications for a democratic society. 9 A democratic society first is characterized by a political System by which there is disputation for power. Democratic societies have the mandate of to choose their leaders and to ensure that they are held accountable for their policies and conduct in office. In this cod process of election the people ascertain who will represent them in parliament and who wil l head the government at the national and local levels.This is done in a fee and fair elections. In this society the government is based on the decision of the citizens because they are sovereign. In this society the elected representatives at the national and the local levels are always consulting their electorate and work concord to their needs and representatives. The principle of the public clue has to be observed since the public have the right and obligation to monitor their representatives commerce in the government and are free to criticize them.10 This requirement for a democratic society demands that free and fair elections be held after a regular interval as prescribed by law, this elections are not to be influenced by the people in power who do not have any right to break their time in office without sink the consent of the people. In all democratic elections al the candidates also have the right to campaign freely and to present their ideologies to the voters.The whole process must be monitored by independent electoral observers and a citizens committee that is to resolve any electoral disputes. 11 The second requirement to be met by a democratic society is that the citizens have a bigger responsibility to participate in public life. The society have the mandate and the obligations to be informed rough public issues, they have the obligation to tally carefully how their political representatives use the powers vested on them and to give their opinions and criticism on the same.This can only be achieved if the civil societies who represent a variety of interest and beliefs educate the public and especially women their democratic rights and responsibilities, improve their political skills, represent their common interests, and involve them in political life. In this system there is no one that should be forced to support any political party and the citizens should always be free to support any political party. 12The third requirement for a democratic society is that every citizen in the society has some basic right that is guaranteed under the foreign law and the state cannot take away from them. The citizens have the rights to have their own beliefs and to communicate freely. They too have the freedom of religion; this states that everyone is free to chose their own religion and to practice their religious norms as they deem see to it for them. The citizens in such societies have the right to associate with other people and to be incorporate and to be incorporated in the organizations of their own choice.With all these freedoms and others, the state puts it upon the citizens to transaction these rights peacefully, with respect for the law and for the rights of others. 13 The quaternary and last basic requirement for democracy in a society is that it be recognized as the rule of law. This rule of law protects the rights citizens, help in the attention of orders and helps to limit the power of government. In suc h a society all the citizens are treated equally under the rule of law and are not being discriminated based on their gender, race, religion or even the ethnic group.In this society the citizens are being protected by law and should never be arrested arbitrarily, they have the right to know their charges and anybody charged with a offensive has the right to a fair, open and immediate public trial by an open public court. 14 In a democratic society no one is above the law and the law treats people equally. Although these are the requirements of any democratic society, all the societies in the world do not prove to obey them and to defend them. indeed democracy is only a political term which is not put into practice.Work cited http://www. wisegeek. com/what-is-a-liberal-democracy. htm Retrieved on 19th July 2008 Janda Kenneth and Et al (2004) The Challenge of Democracy: Government in America Houghton Mifflin Blaich Theodore capital of Minnesota and Baumgartner Joseph Cornelius (19 53) the Challenge of Democracy. Published by McGraw-Hill http://www. hewett. norfolk. sch. uk/CURRIC/POLIT/DEMOC. htm Retrieved on The 19th JULY 2008 http://college. hmco. com/polisci/janda/chall_dem/9e/student_home. html Retrieved on The July 19, 2008\r\n'

'Evidence of the June Rebellion and Les Miserables in Modern-Day Paris Essay\r'

'The causes for this uprising include:\r\nA recent outbreak of cholera in the lower class Parisian areas, ruling to be due to the government poisoning inner-city considerablys. The deaths of two famous politicians: General jean Lamarque and Prime Minister Casimir Perier. Anger at monarch Louis-Philippe for taking the throne afterwards the July Uprising of 1830.\r\nCloitre Saint-Merri:\r\nJust outside of this church was the last standing barricade of the June Rebellion. This situation barricade, which was the center of the revolution itself contained the most famous revolutionary of the Rebellion as well as the likely inspiration for master Hugo’s apply: Charles Jeanne, the head of the insurgents.\r\nLe Cafe Musain:\r\nLes Amis De L’ABC were verbalize to meet in the back of this café, positioned on The Place Saint-Michel, which is now called Place Edmond Rostand. Unfortunately, the head where the café is said to have stood is now work by……a Quality Burgers.\r\n cat sleep’s Elephant:\r\nIn the former rank of the Bastille fortress, Napoleon ordered a statue of an elephant to be built in honor of his new-fashioned empire. Due to the fall of Napoleon, the elephant remained half sinless for years, until Louis-Philippe chose to replace it with the July Column in recall of the revolution that gave him the throne. In both the book and 2012 movie of Les Miserables, Gavroche is seen living inside of this elephant.\r\nEglise Saint-Paul-Saint-Louis\r\n achiever Hugo chose this church to be the one in which two of his main characters, Marius and Cosette, got married. It’s no coincidence that only 19 years before his book was published, Hugo’s cause daughter was married in the equivalent church.\r\n'

'How gangs are portrayed in the media Essay\r'

'Gangs ar portrayed on TV and in the exposures as if they are tot onlyy evil, besides in reality in that respect are more than positive lookings that are not steern. The media only shows closed chains involved with drugs and the violence, and as a result the media has scared m each tribe into believing that battalions will take invariablyywhere our cities if we do not impediment them. The mental picture Colors and the TV show American Justice overwhelmingly portrays gangs as forged.\r\nThe impression Colors displays the bad things in gangs resembling how easy it could be to join a gang and to distri plainlye the drugs for them. This delineation portrays the functional of a gang in California.. The movie also showed how the older gang members got the junior members to go out and sell the drugs for them. The cerebration behind this was that if the jr. person was to affirm caught there would be a lesser chance that they would rat on the master(prenominal) dealer and they would get a lesser punishment, as juveniles. In the movie they always show you the move of the gangs running from the patrol or doing something bad the like the drugs and violence. What the movie does not show you how the gangs contrisolelyed to the orderliness or if they did where is it then. The movie was based on the position that gangs are bad and that is how they showed it.\r\nA TV program c bothed America Justice, talks active the gangs negatively. They righteous show the bad parts of being in gang. In an wonder they had with a former gang member, and all they seem to ask him was questions on the vicious aspects of the gang. The person doing the interview asked him how his gang got the younger kids to sell the drugs for them and he said, ‘all we engage to provide was a free debut to a gang, and we would get the younger kids to do our dirty work for us and rent money at the same time.’ The person doing the interview asked him if he or any one in the gang ever killed someone and he did not do to the question making you mean that he did or someone else did but he does not want to rat on himself or other gang members.\r\nWith these types of questions it makes you turn over that gangs are based on the bad press. People may think something diverse if they ask him questions on like what contributions has you brought to your society sort of of all the drugs and violence. The question of what do you do for work would be more driven towards the positive aspects of the gang instead of questions on the illegal stuff. With them asking all negative questions makes you think that they are doing it to var. the bad parts.\r\nTV shows usually show all the bad parts of be longsighted to a gang like the drugs, the violence, but do you ever see anything on the good parts of a gang. What well-nigh the ‘Guardian Angels’ wouldn’t they be considered to be a positive helping gang? I have seen an article on Guardian An gels it talked about the aspects of them doing a investment firm raiser for the homeless and how they contributed to the people about them. This was all done without the drugs and violence remote the other gangs we here about doing them.\r\nIf the media would stop running to cover all the gang activity in this country, I am sure the number of gang cereb calculate problems would be reduced and the crime rate would be on a torpid but steady decline. By doing this there would be a less of an turn on the people, by showing just the bad stuff in gangs like the drugs and violence and make it less challenge to them. This country seems to love violence on TV. The big deal is that they affect our lives so drastically that they are a problem. The important concomitant is that the gangs where around for a long time and it is going to take a while to stop them.\r\nMy feelings toward the coverage of the gangs are as if the media is there to put ruling in your mind making you think all gangs are bad. The sad fact is that not all gangs are bad, but the way movies and TV programs make them to be all evil. I feel that they should do less coverage of the gangs doing bad stuff and more on the good aspect of what they may do. The media is constantly focusing on the bad stuff giving you the belief that they are bad, but not in all cases.\r\n'

'Case analysis on Gen Y in the workforce Essay\r'

'After reading the case of â€Å"Gen Y in the Workforce” it can be understood that Generation Y in the workforce is interested to non exactly sticking to the regular schedule plainly as well going beyond and thought process out of the box. In the case tantalize had some unfermented and fresh ideas to crowd the Triple-F movie, which was appreciated by the chief operating officer. As talked astir(predicate) the Generation Y, the Millennial are tech-savvy, wise and wants windy results and recognition. All these qualities can be genuinely well seen in twit with several instances the likes of; he is ever so busy with his Iphone, his ideas regarding promoting the movies and the way he wants unbendableer results from his work and recognition for which he went to the chief executive officer directly with his idea.\r\nWhereas Generation X in the workforce believes in step-by-step work, and exertion of results. They believe in following the protocol and are workaholics . They take aim a flyspeck traditional view and are essay gravid to cope up with the fast moving Gen Y. All these features are very well visible in Sarah. She believes in hierarchy and her role in the hierarchy. She determines the agreement of the workplace and follows it very religiously, works bank late night keeping her private life at bay. Clashes are hold back to happen when these two genesiss come wait to face.\r\nBoth the generations would dislike the format of each other’s work. But when glide path together at a workplace, rests befool to be kept aside and looked at the bigger picture. To do this both(prenominal) the generation need to understand and accept these differences, like in this case the way chaff by passed his direct head and met the chief executive officer because of his hyper active demand for recognition and results shows his slight for his boss and his team. Here, rather than meeting the CEO directly he could ache explained his protr ude to Sarah with facts and figures, he could drive dug more(prenominal) information regarding his idea to support his idea. This would have led to a peaceful workforce.\r\nOn the other hand, Sarah could have given a thought round Josh’s idea more before regardless it completely with a counter argument. She could have discussed Josh’s idea in detail and how it might help the company. opus making her presentation she could have mentioned about Josh’s idea and have given him the credit for it. This would have not only led to Josh’s motivation and interest towards his work, it would have in addition led to his organization commitment, over both a very effective solution to the chore so mentioned.\r\nThe management of the company is also working hard to mould the new and younger hires to get integrated to the team. Since all the company now-a-days have started to realize the difference between the generations they are working hard to bridge the generat ion gap by training of both the generations and increasing the viscidity of the team.\r\nHence, as a result for both the generation to work together, they need to understand the gap between the two generations and appropriate with the problem in a settle down and composed manner so as to avoid conflict.\r\n'

'Black Men and Public Spaces Essay\r'

'1. In â€Å"Black Men and Public Spaces,” brant Staples the author, claims how he uncomfortable and bothered of how others sensible horizon him, collect to the fact he is African American. I believe the purpose of this render is for the readers to realize that stereotypes don’t ever so have to be real. What I intend by this is that, if you be black you be not always waiver to be dangerous, wearing baggy clothes, and a gaseous state inside your jacket. He is accused of many an(prenominal) things that he doesn’t do upright due to the fact he is a young black man, which white mass are terrified off. He is an educated according to the reading and he doesn’t believe in violence. The purpose of this is to citizenry to recognize that innocent lives are culture due to these stereotypes of discrimination and fake accusations. â€Å" fastening Public Space in wretched Ways,” I believe that he uses his experiences and others that race are s cared of race are assuming black men are potenti eithery violent.\r\nAn illustration in the phonograph record is with the young white dame, which he describes in the book as his first victim. This lady in front of Brent Staples was move and he says she was not comfortable with the lieu he gave to her. She started walking fast-paced and faster until, she eventually ran, and went forth. She thought something bad was going to happen, still as Staples says he enjoys lecture walks during the night due to his insomnia. He has neer felt comfortable somewhat people as they’re mind is essentially survival of the fittest they will stay away to any possible harm, Brent Staples wants to distract invading personal space. As he states, â€Å" I now take precautions to guide myself less threating.” She is writing that during the nights of late evening he is walking with care around people.\r\nQuestions on Writing Strategy:\r\n1. The belief of Altering Public Space is abstract, but Brent Staples really convinces the reader that it occurs due to all this encounters he has in his sample. As it is formatted in 1st person, it grabs your attention that this all really occurred. He starts off with the cleaning lady at the beginning that ran from him, the one she describes as the first victim, then when he travel to New York he describes how people tang at him in the subway later he changes from a suit to snug clothes, and how the women will hold their bags tightly as if he was there to rob them. This essay is sad, and he writes gloomy, the writer is expressing how it’s a shame that he is always viewed as a criminal.\r\n2. In Staples essay he gives many examples, but in a great way, he avoided the piece appear bid a list of events. He talks in great compass point about an event that occurred, than he changes his setting. For example when he used to live in Chicago then he uses transitions exchangeable â€Å" that was more than a decade ago.” And as well how changes the topic and explains his new occasion in that new city. He uses a lot of adjectives, and doesn’t write like a list.\r\n'

'Architecture, as a science must be associated with mathematical logic and reasoning\r'

'‘Architecture, as a promiscuous must be associated with mathematical system of logic and reasoning, lest it is identified as a non-exact science identical the visual arts’ (Allen, 2000, p 7). Just same(p) the exact sciences, biology and physics, wherein hitulated hypotheses can be tested over and over again by dint of experiments in gener exclusivelyy controlled environments; decoratorure is tested by means of a very assorted method acting. In computer computer architecture, hypotheses, in the public figure of design ideas and concepts be reflected in displaces and designs which ar in turn, balanced by mathematical equations.However, the go can only be repeated once. The reasons, which argon quite obvious, pertain to the unavailability of a great range of resources. The final outcome can be a anatomical structure, encompassing and infinite, in the form of a design space or built-environment. Drawings ar a very important looking at of architectu re. An architect’s or artist’s ideas and concepts atomic number 18 translated in such using the principles of positioning, vanishing point, viewpoint, tracing, orthographic and i salubrious-nightric projections, and the the likes.To induce with, there is already difficulty transcribing an idea into a physical lottery. From the picture in pen and penning into a live, standing and habitable create or structure poses the biggest challenge of all for the proponents. Architects must be very c beful in minimizing the deviation of all(prenominal) component from the other. ‘Thus, there is constantly an attempt to push the abstract satisfyingm of geometry with the material stuff of the mental synthesis’ (as cited in Petrescu, 2007, p 93). What might hurt been conceived whitethorn non be drawn accordingly and consequently, whitethorn non totally materialize into reality.‘Strict ceremonial occasion of the principles in perspective is foster ed in that non- word of mouthar lines argon edited out’ (Petrescu, 2007, p 102). Tracing, as one method of draftsmanship, showcasing a beautiful conglomeration of artists’ and architects’ works, is a bod of copying from something that is already there. It is primarily based on outlines, thus the term, â€Å"outline loving”. Orthographic moves on the other egest are comprised by some of the basic architectural drawings that is to say elevations, plans, sections, and the likes. Perspective drawing enables the sweetheart or audience to feature both(prenominal) fore- and back- grounds.It was even believed that perspective portrays a narrative explanation through which the past and present are crossed. ‘In this reference, perspective serves as a while cultivate: ordering, surveying, and recreating the past from the viewpoint of the present’ (Allen, 2000, p 7). whatsoever principles govern perspective drawing namely the lap of parallel lines into the centric point and the apparent step-down in distance among equidistant cross(prenominal) lines could be determined by geometric method. contraceptive is introduced, with changes in scale, sampling and decontextualising, distortion and overlays.On the other bargain, vanishing points and viewpoints, which are interrelated, affirm an ideal viewing distance surrounded by the observer and the mental synthesis, in spite of the offer of antithetical angles and perception. ‘Enfilade, an architectural spatial connection technique, is defined as the alignment of the centrelines of doorways or distributeings to a series of spaces’ (Goldschimdt, 2004, p 17). It has been widely used in photography, and associated with one-point perspective; however, the issue of a visible depth even in the presence of compressed physical distances is commendable.A plan provides a description of a whole, if only in 2 dimensions †a series of equidistant spaces or openings impart be translated into a compressed image by an experienced architect who has a trained eye. The drawings are non-predictive for the conditions and the end results are case-sensitive. An architectural drawing may or may non be authored by only one person. ‘In a false-etymology, to â€Å"de-sign” becomes the collaborative efforts of a team of architects and artists’ (Petrescum 2007, p 100).But when the orthographic drawing had been made, this appears to be created by a single hand although amendments and comments by the team may be indicated by the hasty notes and markings on the drawing. Evans (1997) suggests that the modality of conventional architectural drawing is an expression of the perceived equivalence of fence in and paper, with the drawing acting as both advance and veil for authored intentions in a manner right away transferrable into a edifice (as cited in Callicott, 2001).This verbalised advantage poses as a disadvantage as well, in that dr awings can possibly mask the actualization of a great building through inborn constraints. As cited in Petrescu (2007), Evans noted that the architectural drawing is not simply a reductive and failed government agency (or â€Å"pre-presentation” since the drawing is usually prior to its object) of a building-to-be only if is besides an operator. (p. 93). The transaction between the two components is rattling as both can be considered confabulation tools. ‘The underside of drawings reveals its materiality only if they are unlooked or unread’ (Petrescu, 2007, p 102).Architectural drawings supposedly communicate the architect’s idea to the builder, but historically this really caused separation. ‘Any type of drawing, orthographic or isometric, which is constructed of real proportional dimensions and relative coordinates cannot provide the designer every insight into the qualities of appearance to the subjective viewer’ (Goldschimdt, 200 4, p 16). Even when designers are endowed with exceptional experience in the matter, the physical manifestation of an abstract representation is still questionable. Indeed, there is a great disjuncture between drawings and buildings.The drawing (almost an accumulated partial representations), from which all else emanates, disappears with the onset of construction. Allen (2000) states ‘that the capacities and logics of drawing are necessarily explicit from the potentials of construction; practice disrupts the easy characterization of drawing as the realm of absence and building as the realm of presence’ (p 6). The abstract realm of representation and geometry, the initial builds of any architectural process, should be hone as well as the physical aspect †that is the building phase. Architecture is not the only science adeptified through geometry.It is likewise useful to wooden leg down music properly to its visual harmonics. ‘Cosmological, phantasmal an d philosophical consonances were played out on the theme of geometry of space and its relation to an idealized personate’ (Allen, 2000, p 7). An important subject showcasing the sensitivity of the human relationship between drawings and buildings is the pavilion of 1929 by Ludwig Mies van der Rohe. ‘It is an architectural icon, not only because it is seductive and frequently copied, but also because it has most often been perceived in conditions comparable to that of the artwork’ (Hill, 2001 p 66).Unlike most of Mies’ works, the marquee, now popularly called Barcelona Pavilion, recognised as to pretend a level symmetry, does not focus on adorn. The imagined symmetry no longer exists because the crosswise bypasses and cuts the vertical planes in the form of a physical plane. The Pavilion was widely know even through photographs from 1930 to 1986 until its reconstruction as an exhibit, gallery, and historical monument †the reason for the disc ontinuance of its display to the public.Whether the building was taken in black and white or coloured photographs, there is no great variation because as was conceived by the designer, it reflected vision, and not any or all of the senses. ‘Smaller buildings with emphasis on the horizontal plane, wherein the top and bottom are symmetrical with repute to the horizon, is also commendable such that the â€Å"floating” crown planes above and the grid of the floor pavers below are distanced equally from the eye level of the average viewer’ (Goldschmidt, 2004, p 16).As cited in Hill (2001), ‘Mies’ architecture is theorize by representations rather than by plastic realities and the stopping point of projection as an empty space was successfully transcribed into the Pavilion’ (p 66). Water lilies abound in the reconstructed building, although as studies suggest, their presence was unintentional. As an human body of the ideals and principles of a locality, the Pavilion is more just than an attribution to Germany. It is the relationship with the general surroundings and Barcelona as well as the association with international modernism that makes the Pavilion a big hit.Another characteristic of great architecture is the leave behind to triumph over the tricky unbalancing relationship between rationality and aesthetic. Mies, one of the great modernists, had won over this battle in his design of the Pavilion, beg the use of skinny little I-beams suspended in mid-air. Evans (1997) noted ‘that some of the finest detailing of the modern motion was displayed by the immaculate lines and cruciform columns of the German Pavilion †columns that are notorious for their structural sleight of the hand’. He also noted that the perception of light and depth as exhibited by the Pavilion is admirable.The Hubbe reside in Magdeburg designed in 1935 by Mies is also of special interest because of the treatment of the outdoor and indoor(prenominal) areas as illusory; nature could be slow replaced by a photomontage. Over the time, the types and techniques of drawing have changed. Increasing exponentially, drawings used by architects are not only confined to the â€Å"footprint” of a building or its elevations. A discourse on whether perspective is truly an equivalent of the â€Å"sight” or unless(prenominal) a conventional representation based on the West had been raised. Computer-aided machines (CAM) can do lots of things with just a click of a finger.This compensates for the difficulty of traditionalistic drawing and traditional palette to translate the proposed and want outcome. Traditional palette may not be realistically portrayed in the building from the drawing (or even from the imagination). Evans related that unlike the visual arts, to which architecture is closely associated with, the former is product-directed while the latter postulate to utilize a medium †drawings. T he technology of building materials is always and never a step ahead or behind drawing techniques.There is always a discrepancy which may be caused by the changes in the shape of the materials, i.e. deformation or phase change. This is where the ultimate problem arises. ‘The most intense activity is the construction and manipulation of the final artefact, the purpose of preliminary studies to release sufficient definition for final work to begin, not to provide a complete determination in advance, as in architectural drawing’ (as cited in Cunningham, 1998, p 9). According to Allen (2000), ‘to pay close anxiety to the transactions between the culture of drawing and the playing field of building, the architect must simultaneously inhabit both worlds’ (p.6).Computers are deemed useful in almost any undertaking of a project in line with almost any profession; architecture is not a stranger to this. The most complicated structure and built environments that are seen standing today have not denied the vital role that had been performed by computers. However, engineers tolerate an avenue for a â€Å"low technology” in the building and engineering world for sketching will always be a big part of communicating the design language to the participants of the process.‘It is crucial in accessing the body of tacit knowledge on which the profession depends’ (Callicott, 2001, p 61). It is therefore confirmed that in the practice of architecture and engineering, the need for employing high technology is very much just the same as that of low technology. whiz moral imperative for an architect besides evoking that architecture is a symbol of its time, buildings and structures should reflect the spirit of the age. In the time of modernism, architecture has been described as less in design and material and more in junctureality and efficiency.Rampant and popular issues governing a current time period may be well reflected into architecture not only through its design but also in its building techniques and materials. The growing fix for the conservation of the environment and its natural resources may be a responsible consideration addressed in design. The common trends in urban and modern architecture are summarized in its tag line â€Å"folds and bends”. Traditional drawing techniques like perspective and orthographic projections may no longer be sufficiency for such aspirations exhibiting utmost complexity.Technology is architecture’s gauge, command or misguiding it to the future, to either progress or regress. â€Å" decorate urbanism” was a term coined by Charles Waldheim that describes the practices of designers who replaced architecture as the primary medium in city- devising. ‘It is like interstitial discipline that operates in the spaces between buildings, infrastructural systems, natural ecologies which advocates noteworthy attention for the marginal spaces’ (Waldheim, p 59).It bridges the gaps between structures by preparing the ground and extending the functionality and efficiency of the buildings and its surrounding spaces like the strategic open parks and walkways aesthetically arrange with landscape components. Contemporary urban landscapes maximize the functionality of the open spaces to compensate for the commercial value of land in the city; unlike before, formal themes of landscape designs in the urban were spacious and lack immediate purpose. The development of urban forms is explained by Conzen through the use of concepts such as fringe belt and burgage cycle.The former is characterized by a land initially occupied by large sites having low access to commercial space, which finally, transforms it (land) into a full-fledge built-up area. ‘The progressive filling-in of plots with buildings, leading to a climax phase of maximum coverage and, ultimately, the clearance of plots preparatory to restoration describes the l atter’ (Whitehand & Larkham, 1992, p 6). There is a certain hierarchy in which the urban forms namely townspeople plan, building forms, and land use is arranged within the plots or land-use units and consequently, converged to form the general fabric of the town.Urban landscape cells, the smallest conglomeration of the morphologically homogenous areas that are composed of the site and the above mentioned forms, complex to form urban landscape units. Several features of urban landscape i. e. high-tech corridors, festival settings and pedestrian shopping malls are associated with post-modernism. The latter is noted to be undergoing widespread sparing restructuring, including architectural manifestations.The study of urban forms that comprise the urban landscapes is essential not only in constitution these landscapes but also for future urban supply and architecture. The design and layout of former towns, evident in the existing buildings and structures, provide informa tion on how future ones will be established and managed. Continuity in function and elements is revealed specifically on same sites even of different time periods. Whitehand and Larkham (1992) used Worcester, a cathedral town with a complex multi-phase plan as an example to demonstrate this point.The central sites, which are prone to redevelopment, allow for road construction and widening. To analyze the evolution of a certain town, a combination of the surviving elements of a not-so-distant urban landscape as well as cartographic, documentary and archaeological evidences are important. Although the towns and plan units are not permanent and vary through a towns and periods, a certain parallelism can thence be derived. As was concluded, this is essential in making future planning and designing of towns.\r\n'

'Black People and South Africa Essay\r'

'The picture invictus portrays a very controversial issue that has been presented passim history in many ethnic groups and is seen in societies up to these days. The apartheid is clearly pictured in the exposure through many of the attitudes and actions that people take towards the opposite race they live in their day by day. What is more, Mandela constitutes angiotensin converting enzyme of the around all-important(prenominal) figures in southwesterly Africa, especi every last(predicate)y for the black race as he ? liberated them?from the apartheid.\r\nFrom those days Mandela has been recognized worldwide as a major symbol of the rainbow nation; a reality of distinction between the black and the purity people and its establishing differe nces. In the moving picture, it is highly correspond the consideration in which ii different races coexist, and how such a popular turn as rugger croupe actually create a powerful nonplus between two races, stimulating a olfactor y sensation of companionship and unity for the population .\r\nFor instance, one of the most significant examples seen in the pic is that more or less the rejection towards Nelson Mandela as a color person when he was low gear elected as president of the republic of southwest Africa. The staff of the presidential house, for example started to resign at the very moment it was officially proclaimed that the new president, who had been 27 years in prison for the departure of the segregation, was a color person.\r\nBesides all the differences the two races had in the 1990? s, such as economic standards, bulwark in public places, and extremely opposite ideologies , the imprint Boks which were the most popular rugby team, r from individually oneed the goal to present an end to the Apartheid. This does not only concern the complaisant, as well as political, and ec onomical issues, but rugby also serves as an emotional trigger to what represents the unity, favor and sets free th e passion to reinforce a country.\r\nAs the Spring Boks managed to win the World Cup, which was firstly asked by the president, the country started to be a better one, a country which had day by day slight and less differences between the two races that were facing each other for more than 10 years. The feeling of rejection towards creation in the same room with a people of tint person was vanished, the passion that both ? nations?\r\nhad achieved for the South African rugby team was found in each of the African member, and what is more, the strength that the country accomplished by the power that Mandela had towards his family, the South African population. The equality that had been create between the different races was totally represented in the movie in all the aspects of the population, from the economic female horse Eugenia Traibel Senior III West friendly Studies Invictus Essay position, to the social, political and ideological one.\r\nThis can be demonstrated with m any situations that were demonstrated in the movie Invictus. On the one hand, I could express the changes in the social aspects with a punctual situation that besides it was shown in the movie, it was a situation tha t was lived in South Africa every day, this one is associated with the prohibition of doorway of public places such as bathrooms, rugby and football game fields, and the feeling of being in the same room with a person of a different race.\r\nThe social rejection that the population felt towards the black people, and the feeling of strike back that the colour people felt towards the white ones, was such that they couldn? t speak to each other. From the ideological aspect, I could say that it was one of the aspects that were mostly shown especially through the rugby. The black people couldn? t stand or see the symbol of the spring Boks, as it represented to them the segregation, the apartheid, even the children who were given clothes as a gift because they couldn? t h ave them, they didn?t induce the Spring Boks t-shirts, it do them feel revenge and fear.\r\n simply as Nelson fought for having a rainbow nation through the rugby, colour people started to change their minds and support their country as they didn? t do before. They lea rned to play the sport; they waved the Spring Boks flag and the South African one and also shared the passion for the game with all the African population. The distrust that the white people had towards Nelson Mandela made a twist when he went directly to the important symbol of them, the rugby.\r\nAll he learned about the other culture was while he pass time in prison, the strategies that he used to hire a better country all came to him with the time, and with the 27 years that he had to think while he was alone in his cell. All in all, the movie Invictus is a great demonstration of the history of apartheid that the nation of South Africa suffered, and also how the powerful symbol of it, Nelson Mandela, fought to orbit the end of it, and to reinforce the country, so they could have a rainbow nation, a nation with equality in their lives.\r\n'

'Co-ordinate implementation of customer service strategie Essay\r'

'Brief accentuate\r\nMcDonalds is a come up admired, large organization of roughly 5,500 locally owned and operated short letteres all nearly the world. provender for thought quality is the key at McDonald’s as is has implemented rigorous nourishment safety standards for nearly 50 years, and the fast victuals restaurant has been recognise for its popular and come up neckn meals, ranging from delicious burgers, well known French french-fried potatoes, healthy salads, rolls, fruits, deserts, and besides eat diets such as bacon and eggs, cereals and pancakes.\r\nThe restaurant also has Ronald McDonald put forward Charities and its global network of independent local Chapters, which military military portion find, create, and support programs that directly improve the health and eud disciplineonia of children. There atomic number 18 many employees in for apiece one McDonald’s restaurant which ar well proficient to help serve the to a greater exten t than 47 jillion guests, in 119 countries from more than 30,000 different restaurant locations. The crabby proposition department on which is creation focuse on this report revolves around working on the bearing forestall; this includes node service, preparation of the meals, dealing with cash, killing and stocking.\r\nOrganisation’s internal and foreign clients\r\n on the job(p) on the front counter at McDonalds deals with the external guests, these are the people who pay for the product/ victuals that the business sector has to offer. The employees, who work on the front counter, meet as internal guests towards the employees at McDonalds who work in the back. People working on the front counter next-handle the jobs that oblige been completed from out the back where the food is unclutter.\r\nWhen an external customer walks into a McDonald restaurant, straight out-of-door their main needs and expectations is to firstly walk into an benignant well maintained and clean environment, to support a refreshed tasting meal delivered to them politely from a well organized employee, who should prepare the meal chop-chop but carefully, making true no mistakes are make. Each and every employee has the resources they need to serve the customers so they mint be prepared as each customer approaches. Restaurants are adequately staffed to throw overboard for a easily customer bring forth as well as to provide schedule flexibility, work-life balance and duration for training.\r\nWhen serving the customers, employees should act in sorts which define the customers feel as though they are felicitous with the service and would continue to do business with the fundamental law. on that pointfrom the employees are prepare to use appropriate parley techniques to assoil the customer feel comfortable, welcome and well-off with the service. This means that every customer should receive respect, patience, friendliness, and good quality products. On behave of McDonalds (2004), claims that â€Å"At McDonald’s, we know that people are our most valuable resource. We aim to be the best employer in each confederation around the world where we do business.”\r\nRead more: Customer Service Essay\r\nHow the organisation recognizes its customer’s requirement\r\nMcDonalds is well known as a fast food restaurant, therefore the meals are expected to be delivered to each customer in a fast, efficient way, but in the selfsame(prenominal) time, the meals need to be prepared cautiously to make sure no mistakes are made and to also make sure that the meal is fresh and of immense quality. Another issue concerned with the service is the ‘customer rush’ this is when many customers all approach at once. This usually occurs during lunch time, straight after schooling hours, and around dinner time. When there is a ‘customer rush’, the store should be adequately staffed to allow employees to be prep ared and deal with the large sort of people as quick as they can. The organisation becomes mindful of the requirements from previous events when customers complain that their food is not fresh, or if they have been waiting a foresighted time for their meal to be prepared.\r\n only McDonald’s restaurants have possession of a particular McDonalds owned clock which works as a timer and helps in the process to distinguish how long the burgers have been sitting for. This process prevents the burgers from going preceding(a) the stage where they are not fresh anymore. The fry station in which the fry are made also has a separate timer which goes of when the fries are no longer fresh.\r\nFrom time to time, accidents may happen and the timers may not be used efficiently. This is when the food gets cold, and customers begin to complain. When a customer complains of their food being cold or not fresh, they should be treated with extra consideration, get an apology and whence h ave their meal replaced. The only way this problem can be resolved is for workers to make sure they keep an eye on the timers, and if there are no fresh burgers when a customer is served, they should be pose and have they’re meal taken to them within a few minutes.\r\nIf a customer feels that they repeatedly receive food which is not fresh nice, and they do not mind waiting a few extra minutes, they can ask for a fresh burger. Then, they will be asked to be seated while their meal is being made. Another circumstance may be if a customer is sensitized to something in a meal, or don’t want a particular ingredient in their food such as pickles in their burgers or salt on their fries. All they need to do is make the person who is serving them aware of this. This is called a grill, and their meal will be freshly made as of above.\r\nAll the staff of McDonalds are trained to deal with the customers in a pleasant manner. all suggestions from customers on how the service , environment, etc. can be improve would be taken positively and the matter would be discussed with the management because McDonalds wants all customers to be happy. Some McDonalds restaurants have suggestion boxes where customers can give their thoughts of any approach which can be made for customer service delivery. The suggestions from customers are a great help to the management, as the customers are the ones who the store is trying to impress.\r\nWithin time, business technology can wait on with the service at McDonalds by creating higher technology cash register, which may help with interpreting the order and assistance with the cash. The quick the meal is ordered the quicker the meal can be delivered. Business technology could also assist with serving the customers on drive through.\r\nâ€Å"Our People presage is more than words. McDonald’s and its independent owner/operators have made a commitment to our employees that we strive to succeed with our actions eve ry day” McDonalds.com (2004). To deliver the People Promise, there are in place, five people principles which farm customer service strategies. They include Respect and recognition, set and Leadership Behaviors, Competitive Pay and Benefits, Learning growing and Personal Growth and Resourced to get the job done.\r\nThe delivery of a quality service is essential to a successful business. â€Å"For McDonald’s to achieve our goal of being the world’s best quick service restaurant experience, we must have the best experience for all McDonald’s employees.” This quotes that the quality of the McDonalds business revolves around the employees actions. Another main issue is that there is invariably a clean surrounding of each restaurant, to make everyone feel comfortable to dine in.\r\nThe main customer objective is when food is not fresh. To fulfill this objective, figure recourses which may help with the solution could include a buzzer or alarm to ind icate that the food is off. Stronger heat may help so that the burgers, and fries stay hot, but this brings danger to the employees with the high risks of burns. The club can look further towards these issues to come to a resolution to the complaints.\r\nConclusion\r\nThe company of McDonalds is a largely known and popular business. The reoccurrence of so many customers indicates that it is successful. besides there can never be enough of pleasing customers, because the more pleased customers become, the more business the store will get, this is from word of mouth. Therefore if a customer has a bad experience, the company’s earnings may slightly drop. McDonalds is cautious of the way they handle customers, the environment, and the quality of their food. They are also aware of customer complaints or suggestions of improving the service, food, etc. This helps a lot to improve the business which is becoming more and more popular everyday.\r\nBibliography\r\n* http//:www.Mcdon alds.com.au\r\n* Burbury E, 2003, Deliver and Monitor a Service to Customers, Software publication Pty. Ltd., Sydney.\r\n* McDonalds Pty Ltd, 2001, Crew piece Handbook.\r\n* http//:www.Mcdonalds.com (world wide)\r\n \r\n'

'Trueblood Case\r'

'SUBJECT: Deciding the Appropriate Extent of audit Performed for Billy’s Beats for Asset military rating Billy’s Beats Inc. , an SEC registrant, is a new audit client with a fiscal year-end of celestial latitude 31, 2010. Billy’s is a educater of musical instruments. Billy’s acquired subatomic Drummer Boy Inc. in 2010 for $575 million in cash. strong summations acquired included property, arrange, and equipment broad(a)ing $865 million and separate assets unioning $145 million. The useable lives depute to the property, plant, and equipment acquired were 30 years for the plant and 15 years for the equipment.The useful lives for the plant and equipment already owned by Billy’s are 20 years and 10 years. Other included assets of acquired client lists, were assigned a useful conduct of 15 years. To test the useful lives of the in operation(p) assets, the conflict team asked steering why the number of years assigned to the plant and equip ment acquired differed from the years assigned to the assets which Billy’s had already owned. Management stated that the useful lives for the acquired assets were the amounts employ by Little Drummer out front the acquisition.The engagement team discussed the useful lives of the acquired property, plant, and equipment with the plant manager of Little Drummer. The plant manager stated that 30 years and 15 years for the plant and the equipment, respectively, were the useful lives used before the acquisition. This discussion was documented in the audit running(a) papers. The valuation specialist allocated the plant fair esteem of $865 million to each asset class base on the percentage of the seller’s perfect original cost applicable to each asset class. These percentages were provided by management of Little Drummer and relied on by the valuation specialist.The engagement team compared the percentage of essence be to a client prepared spreadsheet decimal pointis ation each asset class, asset ID, and percentage of total cost. no(prenominal)errors were noted and, accordingly, no further testing of the client-prepared spreadsheet was performed by the engagement team. In addition to its elevate manufacturing business, Billy’s as well as wholly owns RockOut Inc. , which is the largest manufacturer of guitars in the United States. RockOut grew through the acquisition of other guitar companies and completed five acquisitions durng 2012, eight acquisitions during 2009, and four acquisitions during 2008.As a result of the acquisitions, RockOut reported approximately $90 million, which was 15 percent of total assets and 60 percent of total intangible assets, of guest lists as of December 31, 2010. RockOut amortizes its node lists on a straight-line basis over 25 years, which management believes reflects the pattern in which the economic benefits of the customer lists are used up. During 2010, management revised its reckon of the custome r list economic life, and began assigning an amortization period of 15 years to newly acquired matter customer lists.Amortization expense for the year ended December 31, 2010, was $3 million. To test the economic lives of the customer lists, the engagement team asked management what the reasoning was for the change in the assumed economic life this year. Management provided a memorandum that discussed the rationale for using the 25-year economic life to amortize the various customer lists, as closely as the rationale for the current-year change in management’s estimate of the newly acquired national customer lists lives.According to IAS 16, The cost of an item of property, plant and equipment comprises, its purchase price, including write duties and non-refundable purchase taxes, after deducting trade discounts and rebates, any costs directly attributable to bringing the asset to the lieu and condition necessary for it to be capable of operating in the manner intended by management, and the sign estimate of the costs of dismantling and removing the item and restoring the land site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a consequence of having used the item during a particular period for purposes other than to produce inventories during that period. Because this in not how the company decided on the value and useful lives of the assets in question they should affirm follows IAS 36 to determine if there was an impairment. The audit procedures for determine if there was a valuation problem could also be addressed using FASB Statement No. 142.\r\n'

'Assessment and Feedback Essay\r'

'M whatever of my lessons pick up embedding literacy into a topic so it is much meaningful for the savants. There atomic number 18 various bureaus of assessing go bad which ar utilise. One method that is utilise is initial mind, where the apprentices at the beginning of their induction into our pre-16 program do an online BSKB initial mind in Maths, English and ICT. This is to plug that the pupil is at the beneficial level of study. These tests ar initialiseive and convergent where choices of multiple choice questions divide indications of gaps in the learner’s familiarity.\r\n erst the learner has completed an initial assessment they argon then(prenominal) experiencen the diagnostic BSKB assessment to see what stem strengths and weaknesses they nurse. These learners tend not to make attended a adept deal enlighten therefore it is gruelling to assess the race they produce as very often minute or no puzzle out is achieved. Assessment is more or less making a judgment to make certain(predicate) that tuition is taking place. It is somewhat identifying the strengths and weaknesses of the learner so that the learner is progressing with the work that is set. Assessment in every last(predicate) forms that involve making a judgment and it includes an member of subjectivity by me.\r\nIt should be objective, fair and transparent. It plays an grand role in the education process as it determines the work students undertake and affects their approach to culture. There are start outing degrees of assessment that are designed princip all in ally to serve the purposes of account efficiency, or of ranking, or of certifying competence. However, an assessment natural action feces help knowledge if it provides information that I so-and-so use and rear give students feedback. Feedback ordure be used to modify teaching and study activities in which the learners are engaged in. Such assessment becomes formative when the evidence is actually used to align the teaching work to meet learning expects.\r\n oft clippings of what instructors and learners do in the classroom is assessment based. Tasks and questions spark off learners to demonstrate their knowledge, spirit and skills. How the learners respond and interpret this ordure give indications of how their learning can be improved. communicatory feedback and discussion tends to be the main method that I use where opinions can be discussed and attainment of knowledge can be assessed during lessons. This is classed as affective learning where topics can gain an emotional result or a t single of interest/values that the learner may clear prior knowledge or stick.\r\nThese types of responses are 1 usually focused on the learner’s faceings, and they are often difficult to measure in quantifiable terms. However, in my classroom, I want the learners to feel that their work is valued and that the parkway has been worthwhile. During lessons, sexu al assessment is the preferred choice for me and my pre-16 fella as students are wary of tests or exams. The crusade for this maybe the learner’s previous experience of learning or the fact that they feel unsafe when the word test, exam or assessment occurs in spite of display the learning surround.\r\nInformal assessment is easily merged into classroom routines and learning activities. It can be used at any time without interfering with teaching. The results give indication of the learner’s performance on the skill or subject of interest. However, it is not intend to give a broader view of the learner’s ability apart from the lesson that took place. This is not to say that informal assessment is spontaneous or absent from accuracy. baronial tests assume a single set of expectations for all students and come with prescribed criteria for scoring and interpretation.\r\nInformal assessment, on the other hand, requires a clear understanding of the levels of a bility the students bring with them. Only then may assessment activities be selected that students can attempt reasonably. Measuring the asperity and reliability of informal assessments is achieved by expected goals and objectives outcomes. Once the work is completed, I assess the knowledge that the learners have gained by their attempted completion of the tasks. Scoring procedures can be used to measure progress and accomplishment in content areas and literacy skills can be deliberate by oral, reading and written work.\r\nReliability is a statistical measure of which we can trust the results of a condition writing test. Reliability estimations and their interpretations will vary according to particular assessment contexts and purposes. In square practice, high score reliability is indeed obligatory and possible in large-scale assessment, where the actual tests are the main source of interpretable information. In more local contexts (e. g. classrooms), reliability measurements are to a keen extent unfeasible and, simultaneously, other sources for qualitative military rank are available. The work that the learners produced enabled me to assess their level of understanding and also their literacy progress.\r\nFeedback was given in written format on the activity worksheet, to identify strengths and weaknesses of each idiosyncratic 2 learner. All the learners attempted the worksheet and I gave feedback in the format of Petty (2004) medals and missions. Medals (sometimes called positive reinforcement) are given when the learner has done something well, such as spellings or written something in their own words although just near of the learners just wrote down what was on the computer screen. This was what I commented on as missions where the learners need to improve, correct or work upon.\r\nWritten tasks, alongside oral questioning, should hike students to develop and show understanding of the key features of what they have learned. Opportunities are g iven during lessons for the learners to respond to comments made about their work and advice is given on what areas they are seek on. The key point to feedback is for it to be effective and for the learners to judge about the good and bad points in their work and that clear goals can be achieved. The negative conniption of feedback for ill-affected learners is that scurvy self-esteem influences their reaction to feedback.\r\n create self-esteem and authority is one of the main aspects in my classroom. Low self-esteem can knock confidence and ability and their previous experiences of learning can have a considerable impact on their pedantic ability. In this environment learners are in a vulnerable position and in some cases their low esteem can be forgotten by teachers due to distractions and challenging behaviour. The comments I make have to be sensitive and constructive so that the comments do not impact on the learner’s self-esteem and confidence.\r\nThe comments are to be constructive and set up on their learning capabilities. When I ask the learners whether or not they understood the feedback given regarding their work, the learners give the appearance that they are not bothered about the feedback or acted disinterested. Students find the feedback messages hard to understand and complex in their meaning especially in the written form. However, when feedback is used as dialogue within the lesson it provides opportunities for feedback and feedforward. This is a good scenario as the learner responds to initial feedback with their opinions.\r\nThis gives the chance for the teacher to help the learners develop their understanding and has an instant response in correcting misunderstandings. Although, the response to verbal feedback regarding the learners knowledge, skills and understanding is feasible in the classroom, further development of feedback and feedforward is ask so that the student can improve and grow in their 3 understanding of the s ubject and true learning has taken place.\r\nWhen I assess a learner this has an impact on my teaching. The feedback I get from the students gives me the chance to reflect on my practices and adjust accordingly so that the learners are engaged, focused and completing the tasks given during lessons.\r\nHowever, learners’ apathy to learning and feedback can cloud my judgement about what I am doing right or wrong. In my sessions I need to develop the dual account where the learners work together as a grouping but also there are one to one opportunities. This would work towards full differentiation where students are working independently but within a whole group setting. This has been difficult to achieve that it is possible; progress has been made with the learners providing work that can be assessed verbally or written. However, it has taken six months to gain trust, confidence and self-esteem of the learners to provide any work at all.\r\nNonetheless, with a longer time restraint development of feedback and feedforward can be achieved. The learners need to see feedback as a reflection on their work not that it’s personal to them, the puzzle these learners face is to understand what feedback is and what its intentions are. The trouble is that once the disaffected learners arrive at Rathbone they already feel that school as failed them therefore feel disengaged with the learning environment. This can be a contributing factor to the way they feel towards assessments.\r\nThe attitude towards motivating and engaging the learners towards learning objectives is a more social context. Therefore, the attitude of Rathbone and its cater is to gain confidence, trust and self-esteem so that learning is more enjoyable to them. This then becomes a computer program for the learners to want to learn post 16. As their teacher, the environment is complex and challenging however I feel that the learners are starting to become aware of what is required of the m in the classroom. This means that I am doing something right and that my assessments, judgement and feedback are starting to be acknowledged.\r\n'

'Characteristics of a Good Research Problem\r'

'A enquiry conundrum is a arguing that provides the consideration for a enquiry line of business.As say by beer gather inr & antiophthalmic factor; Hughes, (2005).â€Å" question capers indicate gaps in the ambit or the certainty of our knowledge” (Brewer & Hughes, 2005, p. 39).They lay to enigmaatic phenomena, observed events that atomic number 18 puzzling in terms of our flowingly accepted ideas, or current ideas that are ch entirelyenged by new hypotheses (Dissertation Mentoring Services, 2013).The look into task is the start of bringing to light and introducing the difficulty that the look for testament conclude with an settlement. Further, according to Ellis and Levy (2008) the look for worry is the initial phase in the scientific method. The methodology that is utilized should be applicable for the problem that guides the enquiry. The methodology yields the emergecomes of the study, which in turn produces the support call for to facilitate th e findings (Ellis & Levy, 2008). The purpose of this paper is to audition the characteristics of a question problem.The focus is on the elements of what constitutes a researchable problem, the comp adeptnts of a healthy formed Statement of Research Problem, as well as what constitutes a bonnie theoretical mannequin for the make of the study. As stated by Leedy and Ormrod, (2005) â€Å"The research problem is the axis somewhat which the whole research effort revolves (Leedy and Ormrod, 2005, p. 49). ” Viable research cannot be deemed important without a well-defined intellectual of why the research has been performed. on that point are several(prenominal) offices that make research of noteworthy importance, such as the research ineluctably to be researchable and manageable in size.Other characteristics include the degree of how the research pass on go future research and other researchers by whether or not the findings leave behind make a part to the embody of knowledge, the explanation of the info and make a difference for others (Dissertation101 Mentoring Services, 2013). Influence of the research. Good research should hand the field in which it is geared toward as well as build on the current body of available research. The impact does not have to be huge, scarcely it essential be identifiable. The study should break away how the researcher intends to take a different standpoint and or direction.According to Leedy and Ormrod (2010) the research should direct the philosophy in different perceptions, as well as incite further research to be beamed as it relates to the consequence (Leedy & Ormrod, 2010). The advancement should reflect how the new methodologies will be used, along with the other current work, to friend to better come to a conclusion in order to cultivate the problem (Brewer & Hunter, 2006). The problem is researchable and manageable in size. It is imperative to select a field of study that is doable and that will allow legion(predicate) opportunities to conduct adequate primary research.Limitations such as the availability of answers should too be considered when thinking of a research problem. Additionally, time and expenses are of concern. Considering how long it will take to conduct the research is important as is whether or not the researcher has enough scene knowledge to carry out the research, which may behave delays. The budget is a major factor and taking into consideration the kinds of tasks that will be needed, any salaried assistants, specialized equipment, or software that needs to be created and/or acquired will help in estimating the summate of funds that will be needed to conduct the research.Explanation of the selective informationSince research requires data, it is important during the planning that the researcher analyzes ahead whether or not any data link to the research problem can be produced. If not, because the research problem and the questio n may need to be changed. The decision of whether to use qualitative or quantitative data is important and ground on the type of research. Once the data has been collected, the researcher moldiness(prenominal) have a way to communicate the results.The data must be organized in a way that it merges the existing data with the new data to determine the quality based on the guidelines for assemblage the data. Components of a Statement of Research Problem Essentially, the problem statement provides the basis for the research. The statement of the research problem reflects the general concern that leads to the specific problem and must be factual and clearly stated. Accordingly, it must be a brief precise description, which sets the premise for the problem to be studied.It distinguishes and states the underlying problems, if any and outlines the hypotheses, along with the research questions (Dissertation101 Mentoring Services, 2013). Precise, factual and clearly stated. Researcher see k to answer a question or to find a solution to a problem. Providing factual information to offer the problem will change the perspective of what tidy sum think or know about the problem. As well the research should speak to the literature that is dominant and to what is missing from this literature.Therefore, a statement of the problem needs to be precisely stated in one or two sentences that outlines the problem of the research. The statement of the problem should also summariseress the question (Levy & Ellis, 2008). As stated by Levy and Ellis, (2008) â€Å"The problem statement is the statement of the problem and the argumentation for its viability. It should address all six questions, what, how, where, when, why, and who (Levy & Ellis, 2008, p. 27)”. Underlying sub-problems.Often times, research problems are too significant or very change be solved without breaking them down into smaller parts. The parts of the big problem are cognise as the sub-problems. The sub-problems make up a researchable component that will form together to equal the sum of money of the main problem. Division of the main problem is the fourthly characteristic of formal research (Leedy & Ormrod, 2005). Presenting a hypothesis or research questions. The researcher must prepare a hypothesis related to the expectations what will be true of the results and conclusions of the study.The research problem, the objects, and the associated research questions and/or hypotheses are entwined in that a research goal is the main focus of the research that will be used to speak to the problem. Additionally, research questions help to change the goals into definite questions that the researcher would like answered (Creswell, 2005). According to Leedy and Ormrod (2005) by obtaining the answers to the research questions, the goals of the research will be at ease and an impact regarding solving the problem has been made (Leedy & Ormrod, 2005).There has to be a recogni zable association betwixt the answers to the research questions and the research problem motivating the study (Ellis & Levy, 2008). A Problem Statement is based on a thorough review of the relevant literature and ongoing research. As stated by Leedy and Ormrod, (2005) â€Å"one essential strategy is to find out what things are already known about your topic of interest; little can be gained by reinventing the wheel (Leedy and Ormrod, 2005, p. 51). ” This provides the basis for a theoretical framework for the foundations and worthiness of the research problem.Theoretical Framework for the StudyTheoretical framework is the speculation which enlightens and expounds the problem to be researched. The theory will also be used to observe the results. New theories solve research problems by explaining inexplicable occurrences and by predominant the uncertainty of older theories. The current theory directs researchers in creating and communicating research problems. In determin ing whether and in what respects a theory is problematic, researchers consider the background of accrued theoretical and experimental knowledge.The theories that appear to be challenging when observed in that context are then researched (Ellis & Levy, 2008). While the findings of research may be unexpected, the research itself is planned. It is grounded in a theory. There should be a theoretical connection between the problem guiding the research and the research that is foundation directed to speak to that problem (Ellis & Levy, 2008).ConclusionA research problem statement is a concise description of a problem or challenge that does not currently have an adequate solution available, therefore, do it worthy of research. A problem statement refers to an stretch out that is focused on by the topic. It is, in essence, a situation that is in need of a solution. A well communicated problem drives the research. A statement of the research problem must be specific but brief an d not something that refers to an isolated occurrence.It must be researchable and manageable while addressing the sub-problems and creating a hypothesis and research questions. The statement of the problem should introduce how the research develops from forward theory and how it may be able to add to the development of new theory in which to make advancements, realizing that ultimately, the purpose of research is to add to the knowledge of how the world operates in our quest to improve and expand our understanding.\r\n'

'Anne Aylor Case\r'

'Anne Aylor, Inc. De experimental conditionination of blueprintning Materiality and check Mis debate MARKS. BEASLEY· FRANK A. BucKLEss ·STEVEN M. GLOVER· DouGLAS F. PRAWITT LEARNING OBJECTIVES After completing and discussing this deter rental example you should be able to [1] [2] De stipulationine provision corporeality for an study client Provide support for your physicalness decisions [3] Allocate cooking frameworkity to m iodintary direction elements INTRODUCTION j†Anne Aylor, Inc. (Anne Aylor) is a leading interior(a) specialty seller ofhigh-qualitywomens app bel, shoes, and accessories sold principally to a unhorse place the â€Å"Anne Aylor” brand charge.Anne Aylor is a highly __ recognized field brand that defin_s_a _ e dis_tin_t_ c fashion_point of v:iew. â€. Anne Aylor trade in represents varianceic styles, up go throughd to reflect accredited fashion trends. keep comp whatsoever hive aways offer a full range of course and ca sual sepa order, dresses, tops, workweekend wear, shoes and accessories coordinated as part of a wide wardrobing schema. The comp any(prenominal) places a significant emphasis on customer function. fellowship gross revenue associates be trained to assist customers in merchandise selection and wardrobe coordination, helping them attain the â€Å"Anne Aylor” look while maintaining the customers personal styles.The company follows the precedent financial year of the retail industry, which is a 52-or 53week conclusion ending on the Saturday closest to January 31 of the side by side(p) year. profits revenue for the year ended January 291 2011 (referred to as fiscal2011) was $1. 4 billion and profit income was $58 million. At the end of fiscal 2011, the company operated close to 584 retail stores located in 46 states at a lower place the name Anne Aylor. The companys core product line focuses on relatively affluent, fashion-conscious lord women with limited shoppi ng snip.Substanti bothy all of the companys merchandise is unquestionable in-house by its product design and development teams. surgical process of merchandise is sourced to 131 independent manufacturers located in 19 countries. Approximately 45 per centumage; 16 per centum, 13 share, 12 percent, and 9 percent of the companys merchandise is fabricate in China, Philippin~s, Indonesia, India, and Vietnam, loveively. Merchandise is distributed to the companys retail stores through a single dispersal center, located in Louisville, Kentucky.Anne Aylor gillyflower trades on The New York Stock Exchange and Anne Aylor is necessary to contribute an integrated canvass of its consolidated pecuniary avouchments and its internal control over fiscal reporting in accordance with the standards of the Public order write up Oversight instrument panel (United resigns). As of the close of business on March 11, 2011 Anne Aylor had 48,879,663 shargons of normal stock capital wit h a trading impairment of $22. 57. The case was disposed(p) by MarkS. Beasley, Ph. D. and Frank A. Buck little, Ph. D. f North Carolina State University and Steven M. Glover, Ph. D. and Douglas F. Prawitt, Ph. D. of Brigham Young University, as a basis for class discussion. Anne Aylor, Inc. is a fictitious company. All characters and names be ar fictitious; any similarity to actual companies or persons is purely coinci dental. From Case 7. 1 of Auditing Cases: An synergetic Learning Approach. Fifth Edition. Mark S. Beasley, Frank A. Buckless(prenominal), Steven M. Glover, Douglas F. Prawitt. procure e 2012 by Pearson Education, Inc. Published by learner Hall.All rights provided 77 Anne Aylor, Inc. BACKGROUND Your firm, metalworker and Jones, PA. , is in the initial homework phase for the fiscal 2012 audit of Anne Aylor, Inc. (i. e. , the audit for the year that depart end on January 28, 2012). As the audit manager, you have been assigned responsibleness for determine com puter programning physicalness and suppor plug-in misassertion for beneathlying mo elucidateary t from severally oneing circulars. Your firms corporality and tolerable mis pedagogy guidelines have been come throughd to assist you with this assignment (see Exhibit 1).Donna Fontain, the audit partner, has performed a preliminary analysis of the company and its performance and believes the likelihood of charge fraud is low. Donnas initial analysis of the companys performance is documented in the memo referenced as G-3 (top right hand comer of the document). Additionally, Donna has documented new events/issues noted while performing the preliminary analysis in a separate memo, G-4. You have save the audited fiscal 2011 and projected fiscal20 12 fmancial statement come on audit schedule G-7.The companys accounting policies atomic number 18 provided in Exhibit 2. Assume no material misstatements were discovered during the fiscal 2011 audit. REQUIRED [1] Review Exhibits 1 and 2; audit memos G-3, and G-4i and audit schedules G-5, G-6 and G-7. Based on your review, answer each of the following questions: [a] [b] [c) [d) [e) [f) [g) [2) Why ar diffe bring physicalness lower-rankings considered when determining intentning corporeality? Why atomic number 18 different physicalness room accesss germane(predicate) for different audit engagements?Why is the materiality base that results in the smallest threshold for the most part utilize for planning purposes? Why is the risk of solicitude fraud considered when determining tolerable misstatement? Why might an auditor not use the same tolerable misstatement f be or percentage of account balance for all fmancial statement accounts? Why does the feature total of undivided account tolerable misstatements commonly exceed the estimate of planning materiality? Why might certain audition balance amounts be projected when considering planning materiality?Based on your review of the Exhibits ( 1 and 2) 1 audit memos ( G-3, and G-4), and audit schedules ( G-5, G 6-1, and G 6-2), bed audit schedules G-5, G-6 and G-7. 78 Anne Aylor, In(. evidence 1 Smith and Jones, PA. Polley line: course of studyning Materiality This polity statement provides widely distributed guidelines for firm personnel when establishing planning materiality and tolerable misstatement for purposes of determining the nature, timing, and extent of audit procedures. The design of this policy statement is not to suggest that these materiality guidelines must be followed on all audit engagements.The appropriateness of these materiality guidelines must be find out on an engagement by engagement basis, employ professional judgment. be afterning Materiality Guidelines think materiality represents the maximum, feature financial statement misstatement or neglect that could occur in front Influencing the decisions of liable individuals relying on the financial. statements. The magnitude and nature of financi al statement misstatements or omissions pass on not have the same work on all financial statement users.For example, a 5 percent misstatement with ongoing pluss may be much relevant for a creditor than a stockholder, while a 5 percent misstatement with concluding income before Income taxes may be to a greater extent relevant for a stockholder ttian a creditor. Therefore, the primary conside symmetryn when determining materiality Is the expected users of the financial statements. Relevant financial statement elements and presumptions on the effect of combined misstatements or omissions that would be considered Immaterial and material ar provided below: • web Income-Before-Income Taxes †·combined misstatements or omissions less than 2 percent of.. ·- dinero Income Before Income Taxes are presumed to be sassy and combined misstatements or -····———- omissions-greater than·7″percenfare-pfes-umecrtob8·-material. -(Not e: lolly lncome.. Befofe.. lncome______ .. Taxes may not be an appropriate base If the clienrs Net Income Before Income Taxes is substantially below separate companies of equal size or Is highly variable. ) • Net revenue †combined misstatements or omissions less than 0. 5 percent of Net Revenue are presumed to be Immaterial, and combined misstatements or omissions greater than 2 percent are presumed to be material. Current Assets †combined misstatements or omissions less than 2 percent of Current Assets are presumed to be immaterial, and combin9d misstatements or omissions greater than 7 percent are presumed to be material. • Current Liabilities †combined misstatements or omissions less than 2 percent of Current Uabilities are presumed to be immaterial and combined misstatements or omissions greater than 7 percent are presumed to be material. • join Assets- combined misstatements or omissions less than 0. percent of come Assets are presumed to b e immaterial, and combined misstatements or omissions greater than 2 percent are presumed to be material. (Note: enumerate Assets may not be an appropriate base for suffice organizations or former(a)wise organizations that have few direct assets. ) The particularized amounts established for each financial statement element must be pertinacious by considering the primary users as well as soft factors. For example, if the client is close to violating the lower limit current ratio trainment for a bring agreement, a smaller planning materiality amount should be used for current assets and liabilities.Conversely, if the client is substantially above the minimum current ratio exactment for a loan agreement, n would be middling to use a high planning materiality amount for current assets and current liabilnies. Planning materiality should be base on the smallest amount established from relevant materiality bases to provide reasonable assurance that the financial statements, interpreted as a whole, are not materially misstated for any user. Anne Aylor, Inc. tolerable Misstatement Guidelines In attachition to establishing materiality for the boilers suit financial statements, materiality for individual financial statement accounts should be established. The amount established for individual accounts is referred to as â€Å"tolerable misstatement. ” Tolerable misstatement represents the amount individual financial statement accounts can differ from their true amount without affecting the seemly presentation of the financial statements interpreted as a whole. Establishment of tolerable misstatement for individual accounts enables the auditor to design and execute an audn strategy for each audit cycle.The objective in setting tolerable misstatement for individual financial statement accounts is to provide reasonable assurance that the financial statements taken as a whole are fairly presented in all material respects at the lowest cost. To provide reasonable assurance that the financial statements taken as a whole do not inhibit material misstatements, the tolerable misstatement established for individual financial statement accounts should not exceed 75 percent of planning materiality. The percentage threshold should be lower as the expectation for management fraud extends.In many an early(a)(prenominal) audits it is reasonable to expect that individual financial accounts misstatements set go out be less than tolerable misstatement and that misstatements crosswise accounts will offset each other (some set misstatements will overstate net income and some identHied misstatements will understate net income). This expectation is not reasonable when the likelihood of management fraud is hi,gh. If management is purposely trying to misstate the financial statements, it is likely that misstatements will be systematically biased in one direction across accounts.The tolerable misstatement percentage threshold should not exceed: - — — ——·-· -· â€Â·â€ —- —-·â€ — ††·-· ·— —-··-····- †——7-5-percent-of-planning materJality-if low-likelihood-otmanagementfraud —————- _â€Â·-·- ·- -· -·â€Â·-· . • 50 percent of planning materiality if moderately low likelihood of management fraud, and • 25 percent of planning materiality if leave likelihood of management fraud Finally a lower tolerable misstatement may be take for specific accounts because of the relevance of the account to users.Tolerable misstatement for a specific account should not exceed that amount that would influence the decision of reasonable users. Approved: April 24, 2009 80 Anne Aylor, Inc. EXHIBIT 2 Anne Aylor, Inc. Accounting Policies Revenue Recognition -The association scans revenue as merchandise is sold to clients. The high societys policy with res pect to award certificates and gift fares is to record revenue as they are redeemed for merchandise. introductory to their redemption, these gift certificates and gift cards are enter as a liability.While the community honors all gift certificates and gift cards presented for payment, management reviews unclaimed position laws to determine gift certificate and gift card balances required for escheatment to the appropriate government agency. Amounts think to deportation and handling billed to clients in a gross revenue transaction are classify as revenue and the cost tie in to shipping product to clients are classified as cost of gross gross gross revenue. A reserve for estimated returns is established when sales are save. The company excludes sales taxes collected from customers from net sales in Its Statement of Operations.Cost of sales and Selling, General and Administrative Expenses- The following table Illustrates the primary be classified in each major write o ff category: Cost of Sales Cost of merchandise sold; Freight cost associated with moving merchandise from our suppliers to our dispersion center; __ • . †be asSociated with the rilovein8nt Of †merchandise-through. customsrcost associated with the fulfUiment of online customer orders; Depreciation related to merchandise management systems; Sample development cost; Merchandise shortage; and Client shipping cost.Selling, General and Administrative Expenses Payroll, premium and make costs for retail and corporeal associates; â€~- __Design and merchandising oosts;____ _ _ _ Occupancy costs for retail and corporate facilities; -Depreciation related to retail and corporate assets;· Advertising and tradeing costs; Occupancy and other costs associated with operating our distribution center; Freight expenses associated with moving merchandise from our distribution center to our retail stores; and Legal, finance, Information systems and other corporate overhead cos ts.Advenlslng- Costs associated with the production of advertising, much(prenominal)(prenominal) as printing and other costs, as well as costs associated with communicating advertising that has been produced, such as magazine ads, are expensed when the advertising first appears In print. Costs of direct mall catalogs and postcards are amply expensed when the advertising Is scheduled to first arrive in clients homes. Leases and Oete”ed involve Obligations †Retail stores and administrative facilities are occupied under operating leases, most of which are non-cancelable.Some of the store leases grant the right to extend the term for one or two additional quintuplet-year halts under substantially the same terms and conditions as the pilot leases. Some store leases also contain untimely termination options, which can be exercised by the smart set under specific conditions. Most of the store leases require payment of a specified minimum rent, accession a contingent re nt found on a percentage of the stores net sales in excess of a specified threshold.In addition, most of the leases require payment of real estate taxes, Insurance and certain common area and maintenance costs In addition to the upcoming minimum lease payments. Rent expense under non-cancelable operating leases with scheduled rent increases or free rent finishs is accounted for on a straight-line basis over the initial lease term beginning on the date of initial possession, which is in the main when the political party enters the space and begins verbalism build-out Any reasonably assured renewals are considered. The amount of the excess of straight-line rent expense over scheduled payments is record as adeferred liability. 1 Anne Aylor, IlK. Construction allowances and other such lease incentives are preserve as deferred credits, and are amortized on a straight-line basis as a decline of rent expense beginning in the rate of flow they are deemed to be earned, which often i s subsequent to the date of initial possession and generally coincides with the store rise date. The current portion of unamortized deferred lease costs and construction allowances is acceptd in â€Å"Accrued occupation”, and the long-run portion is included in â€Å"Deferred lease costs” on the Companys Balance Sheets.Restructuring Costs †On January 30, 2008, the Company inniated a multi-year restructuring program designed to enhance protnability and better overall operating goodness. The restructuring program, includes closing underperforming stores over a three-year period, reducing the Companys corporate staff by approximately 1Oo/o and undertaking a broad- ground productivity enterprisingness that includes, among other things, the strategic procurement of non-merchandise goods and services.Restructuring costs include non- coin expenses, primarily associated wnh the write-down of assets related to store closures, coin charges related primarily to severa nce and various other costs to implement the restructuring program. Liabilities associated with restructuring charges are included in â€Å"Accrued salaties and bonus,” Accrued tenancy,” â€Å"Accrued expenses and other current liabilities,” and â€Å"Other liabilities. ” Cash and Cash Equivalents †Cash and short-run highly liquid investments with original maturity dates of 3 months or less are considered specie or cash equivalents.The Company invests excess cash primarily in money market accounts and short-run commercialised paper. monetary Instruments- The Companys auction rate securities are classified as available-for-sale and are — -··-·· —â€carried at. cost or_ par_ apprise,. which _appro,droaJe$J~! mM~~LV~-~~~ . I~_s. e_ sepurities have stated maturities beyond three months but are hurtd and traded as short-term instruments overdue(p) to theliquiditY-provided fnrougn — -· â€Â· ·· ·̵ 2;—- · -··—†â€Â·-ttie interesrratereset·mechanism-of-2B-or35-days:â€Â·—â€Â·————————- ·—-. -··-·â€Â·Â·-······ Merchandise Inventories †Merchandise inventories are esteem at the lower of average cost or market, at the individual item level. Market is determined based on the estimated net realizable value, which is generally the merchandise exchange price. Merchandise account levels are monitored to identify slow-moving items and broken assortments (items no weeklong in stock in a ample range of sizes) and markdowns are used to clear such merchandise. Merchandise inventory value is reduced if the selling price is marked below cost.Physical inventory counts are performed annually in January, and estimates are made for any shortage between the date of the physical inventory count and the balance sheet date. Store Pre-Opening Costs †N on-capital expendnures, such as rent, advertising and payroll costs incurred former to the opening of a new store are charged to expense in the period they are incurred. Property and Equipment- Property and equipment are recorded at cost. Depreciation and amortization are computed on a straight-line basis over the following estimated helpful lives: Building ………………………………………………………………. 0 long time Leasehold improvements ……………………………………… 10 years or term of lease, if shorter Furniture, fixtures and equipment.. …………………………. 2-1 0 years software program ………………………………………………………à ¢â‚¬Â¦Ã¢â‚¬Â¦.. 5 years Accounting for the Impairment or Disposal of Long-Lived Assets †The assessment of possible equipment casualty is based on tbe Companys ability to recover the carrying value of the long-lived asset from the expected future pre-tax cash flows (undiscounted and wnhout interest charges).If these cash flows are Jess tha11 the carrying value of such assets, an impairment loss is recognized for the difference between estimated fair value and carrying value. The primary measure of fair value is based on discounted cash flows. The beat of impairment requires management to make estimates of these cash flows related to long- 82 Anne Aylor, In(. lived assets, as well as other fair value determinations. Goodwill and lnde”nlte-llved Intangible Assets †The Company performs annual impairment testing related to the carrying value of the Companys recorded goodwill and indefinite-lived intangible assets.Defe”ed support Costs- Deferred financing costs are amortized using the effective interest mode over the term of the related debt. Self Insurance †The Company is self-insured for certain losings related to its employee point of service medical and dental plans, its workers compensation plan and for short-term disability up to certain thresholds. Costs for self-insurance claims filed, as well as claims incurred but not describe, are accumulated based on managements estimates, using information received from plan administrators, third party activities, historic analysis, and other relevant data.Costs for seH-insurance claims filed and claims incurred but not reported are accrued based on known claims and historical experience. Income Taxes †The Company accounts for income using the asset and liability method. Under the asset and liability method, deferred tax assets and liabilities are recognized, and income or expense is recorded, for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. exchequer Stock Re procures †The Company repurchases common stock from time to time, subject to market conditions and at prevailing market prices, through open market purchases or in privately negotiated transactions. Repurchased shares of common stock are recorded using the ~ost method. -·——†—†—· ††††††††††††· ——-·————- -·—· —- ———· —-··â€Â·Â·Â·——-·——†————-Stock-based Compensation- The Company uses the modified prospective method to record stock-based —···——··- —compensation-:-Thecalculaticinof stocK-baseifcompensatiOn exp-ense requirestne input ofnigtily subjective___ ·â€Â·Â·Â· à ‚·—â€.. -… assumptions, including the expected term of the stock-based awards, stock price excitability, and pre-vesting forfeitures. The Company estimates the expected IHe of shares granted in connection with stock-based awards using historical exercise patterns, which is untrue to be representative of future behavior.The volatility of common stock at the date of grant is estimated based on an average of the historical volatility and the implied volatility of publicly traded options on the common stock. In add”ion, the expected forfe”ure rate is estimated and expense is only recorded for those shares expected to vest. Forfeitures are estimated based on historical experience of stock-based awards granted, exercised and cancelled, as well as considering future expected behavior.savings Plan and pension Plan -In June 2006, the Companys Board of Directors authorized management to freeze â€Å"s non-contributory defined benefit pension plan (the â€Å" p remium Plan”) and enhance its defined contribution 401 (k) savings plan (the â€Å"401 (k) Plan;. These plan changes became effective on October 1, 2006. Savings Plan †Substantially all employees of the Company and â€Å"s subsidiaries who work at least 30 hours per week or who work 1,000 hours during a consecutive 12 month period are eligible to move into in the Companys 401 (k) Plan.Under the plan, participants can contribute an aggregate of up to 75o/o of their annual earnings in any combination of pre-tax and after-tax contributions, subject to certain lim”ations. The Company makes a matching -contribution of 1OOo/o w”h respect to the first 3o/o of each participants contributions to the 401 (k) Plan and makes a matching contribution of 50o/o with respect to the plunk for 3o/o of each participants contributions to the 401 (k) Plan.Pension Plan- Substantially all employees of the Company who began employment prior to October 1, 2006, and completed 1,000 hours of service during a consecutive 12 month period prior to that date are eligible for benefits under the Companys Pension Plan. The Pension Plan calculates benefits based on a career average formula. Only those associates who were eligible under the Pension Plan on or before September 30, 2006 are eligible to receive benefits from the Pension P! an once they have completed the five years of 83 Anne Aylor, Inc. ervice required to become in full vested. As a resu~t of the Pension Plan freeze, no associate may become a participant in the Pension Plan on or after October 1, 2006, and no additional benefits will be earned under the Pension Plan on or after October 1, 2006. The Company records the net over- or under-funded position of a defined benefit postretirement plan as an other asset or other liability, with any unrecognized prior service costs, transition obligations or actuarial gains/losses reported as a component of accumulated other comprehensive income in stockholders equ ity.Other Liabilities †Other liabil~ies includes liabilities associated with the Companys restructuring program, pension plan, borrowings for the purchase of fixed assets, and obligation tor excess corporate sureness space. —··—-·—†—â€Â·Â·—— —-·—-·- -·——·- ·—- â€Â·—··—-·-·â€ -·-·-·—· —·—â€Â·—-·. ·-·—·· ·-·- -· ·-·â€Â· ·-·-·- —â€Â·- 84 Anne Aylor, In(. Anne Aylor, Inc. Memo: Analysis of Performance first off Quarter Year stop: January 28,2012 Reference: prompt by: Date: G3 DF 6115111 Reviewed by: Net sales for the first dirt of fiscal 2012 increased 7. 5 percent from the first o twenty-five percent †f fiscal 2011.Comparable store sales for the first guide of fiscal 2012 increased 5. 1 percent, compared to a alike(p) store sales inc rease of 2. 5 percent in the first quarter offiscal201 J. The Company axiom improvement in same store sales as a result of a targeted promotional strategy that helped drive increased traffic to Company stores. The Company also continues to experience growth in e-commerce sales that are up by more than 20% over the previous comparable period. consummate(a) valuation account as a percentage of net sales increased to 54. 5 percent in the first quarter of fiscal 2012, compared to 53. 0 percent in the first quarter of fiscal 2011.The increase in gross margin as a percentage of net sales for the first quarter of fiscal 2012 as compared to the comparable fiscal 2011 period was due primarily to higher full price sales as a percentage of total sales coupled with higher margin rates achieved on both full price and non-full price sales at stores. This performance was the result of change product offerings, effective marketing initiatives and the success of the Companys strategy to appropri ately position inventory levels. ——————————————â€Â·——â€Â· -·—- ————·—··—·—· ——â€Â·â€Â·Â·-···Selling, general and administrative expenses as a percentage of net sales falloffd —— — ——†———-roâ€48:1 percent; -;n-rhe first quanero jlsCiir20n ;â€co paredto5o:g peicenroj ner — — ———†—â€f m sales in the first quarter of fiscal 2011. The decrease in selling, general and administrative expenses as a percentage of net sales was primarily due to improved operating leverage as a result of higher net sales, payroll and tenancy related savings associated with the restructuring program, and continued focus on cost savings initiatives.The decrease in selling, general and administrative expenses was partially offset by higher marketing and performance-based compensation expenses. Net income as a percentage of net sales increased to 3. 8 percent in the first quarter of fiscal 2012, compared to 2. 6 percent in the first quarter of fiscal 2011. The increase in net income as a percentage of net sales is due to strong full price selling at Company stores and improved operating efficiencies. 85 Anne A~or, Inc. Anne Aylor, Inc.Planning Materiality AsiiiSrnent Year Ended: January 28, 2012 Primary Users of financial Statements (llat): Reference: Prepared by: Date: Reviewed by: G5 Materla! ltl_Bases On thousands_}: Flscal2011 Actual Financial Statement thrash Amounts Income Before Taxes Net Revenues Current Uabilltles Current Assets—†inwardness Assets Planning Materiality On thousands): commentary: Flscal2012 Planning Materiality Levels Projected Upper Limit get down Limit Financial dollar mark Statement Dollar Amount Percent Amounts Percent Amount 2 7 †2†⠀0. 5 †â€7 2 7 2 0. 5 2 †††I$ 87 Anne Aylor, Inc. Anne Aylor, Inc. Tolerable Mlutatement Assessment Year Ended: January 28, 2012 Reference: Prepared by: Dale: Reviewed by: G6 likelihood of perplexity pretender (check one): Low Likelihood of vigilance Fraud Reasonably Low Likelihood of Management Fraud Moderate Likelihood of Management Fraud Tolerable Misstatement (In thousands): Planning Materiality: Multiplication reckon (0. 75 if low likelihood of management fraud, 0. 50 if reasonably low likelihood of management fraud, and 0. 25 if moderate likelihood of management fraud).Tolerable Misstatement (In thousands) $ X $ :; work S lflc Accounts Requiring Lower Tolerable Mlsstatement: Account Tolerable Misstatement Explanation;- — —â€Â·Â·—â€Â·-·-·———————- — —————-· . ——-· —â€~†———·-··· · .•. —†——-â€Å"‘ —- †—- ——- -· ·—-·- — †…. ——— —·— —- Explanation: Explanation: Explanation: Explanation: Explanation: 88 Anne Aylor, Inc. Anne Aylor, Inc. Planning Materiality Financial Information YearEnded:January28,2012 Reference: Prepared by: G7 selective information: Reviewed by: 1/28/2012 1/29/2011Projected Actual All amonts are in thousands 1,355,400 $ $ 1,243,788 Net sales 599,700 562,427 Cost of sales 755,700 681,361 Gross margin 659,800 627,622 SeiUng, general and administrative expenses 3,856 Restructuring charges 0 95,900 Operating income/(loss 49,883 pursuance income 700 636 1,200 Interest expense 1,009 95,400 lncome/(loss) before income taxes 49,510 Income tax provlsion/(beneflt) 36,900 18,408 Net lncome/(loss) 58,500 $—-~=-$—=-3a1,~10•2 A11ets Current assets Cash and cash equivalents $ 156,600 $ 138,194 . ___ Accountsreceivable ____ -·—·——- â€Â·-··——·â€Â·Â·——-··â€Â·—â€Â·12,100†—— 12,67o-·-.. —-· Merchandise Inventories 133,800 111,229 ·Refundable Income- taxes-·—-~—· â€Â·- ·- ·- — ······â€ —-·-·· ··- · ·-· —â€Â· ··· —- —†â€Â· ·-·- †·-· —- ——· ·—â€18,400 16,394 Deferred income taxes Prepaid expenses and other current assets Total current assets Property and equipment net Deferred financing costs, net Deferred Income taxes Other assets Total assets Uabllltles and Stockholdn Equity Current llabllltles Accounts due Accrued salaries and bonus Accrued tenancy seat certificates and merchandise credits redeemable Accrued expenses and other current Uabilltles Total current liabilities Deferred lease costs Deferred income taxes Long-term performance compensation Other liabilities Total liabilities Stockholders equity Common stock and paid in capital Retained earnings Accumulated other comprehensive loss Treasury stock Total stockholders equity . Total liabilities and stockholders equity $\r\n'