Independent Audit Risks: Cases

Independent Audit Risks: Cases Lisa Ferguson Case 1.8 1. Misstated development costs and revenue measurement are both inherent risks when auditing live theatrical companies. To detect the first, auditors should design testing procedures to evaluate whether deferred development costs are reasonable to the production. This would involve obtaining itemized lists of costs and comparing them to similar expenditures industry-wide. To test for proper revenue measurement, the auditor would have to compare ticket sales with actual head counts. This could involve looking at recent ticket sales and observing the actual attendance of a show. Likewise, if it is a production transferring from out-of-town tryouts to Broadway, compare those out-of-town ticket sales to Broadway sales. If one is consistently different, there may be cause for further investigation. 2. A CFO owes their first loyalty to the company for which they work. They are usually responsible for the internal controls of the accounting and financial departments, planning overall tax strategies and consulting on financial matters. They manage the money. An audit partners first loyalty is to their firm. They bring in new business and ensure that their auditors fulfill their duties while also upholding legal and ethical standards. Both roles are very important. I think an audit partner is more important on a societal level, as auditors are meant to aid in the detection of misstatements, some of which could lead to widespread financial consequences. A CFO has the more stressful job, though. They are essentially serving two masters. They must maintain the legal and ethical standards of their profession (many are accountants), while also generating financials that satisfythe CEO and Board of Directors. That could mean facing pressure to falsify accounts to lead to better numbers. I have little interest in auditing so would rather be a CFO. 3. Independent audits are required by law, hence the necessary part. However, to do his job, an auditor must dig through a companys financials, possibly bringing to light number fudging. An auditor can frame what they are doing as a service. The auditor is finding potential misstatements before the financials are filed with the government. If mistakes have occurred, and auditor gives the company a chance to fix them before potentially incurring disciplinary action from the government. 4. A secondary accounting firm has a responsibility to test the assumptions at the center of the dispute and issue and un-biased opinion about how the dispute should be resolved. 5. I do not think the $12.5 million should have been declared in total. If the verbal contract fulfilled the requirements of a legal contract, then an amount associated with the existing theatre could be recorded as revenue. However, the amount associated with the theatre that had not yet been built should have been recorded as unearned revenue since it was, in fact, not yet earned. If the verbal contract did not meet the requirements for a contract, then nothing should have been recorded. This is about the concepts of matching and what constitutes a binding contract. 6. Messina was the engagement partner on the last two Livent audits. When she discovered the fraud, she likely felt that she should have caught it when engaged in auditing the company. Having not done so, and then gone to work for the company, she felt guilty. While I can sympathize with the pressure to go along with fraud like that, I would use whatever the appropriate reporting procedures were to report the fraud. No job is worth that level of dishonesty. I would rather earn $24,000 a year honestly, than $250,000 facing the pressure and internal disgust of lying. 7. The standards that govern due diligence is AS 1015. AS 1015.05 states that (a)n auditor should possess the degree of skill commonly possessed by other auditors and should exercise it with reasonable care and diligence (that is, with due professional care). Case 2.2 1. Accuracy and occurrence are both relevant. Arthur Andersen could have asked to see the un-booked cost charges and compared them with previous periods to ascertain their accuracy as regards the new revenue recognition technique. For occurrence, they could have verified that contracts actually existed between Paragon and all the jobs they were recognizing revenue for. 2. I believe the SEC meant that Sullivan failed to do his due diligence. An auditor should not simply accept a management assertion. He should perform procedures that test that assertion. Sullivan did not perform with a level of competence expected by an auditor. Considering that Sullivan was the engagement partner, the ultimate responsibility does rest on him to ensure the audit is performed correctly. 3. A high-risk engagement requires thorough procedures and testing to minimize the audit risk. Because the auditor has assessed that the engagement carries a substantial risk of misstatement, he must be more exacting with procedures than on a normal audit. Every assertion should be questioned and professional skepticism should be in full force. 4. A good knowledge of the industry a company is in is necessary for an auditor. It falls under taking due care in performing the audit. If the auditor has another source of information, personal experience for instance, then it is not a requirement that she read the AICPA guides. However, if those guides will aid her in being thorough, then she should take advantage of a good resource. The guides carry no force of law or regulation and therefore do not supersede PCAOB standards. 5. It is a change in accounting principle as it is a change in how revenue is recognized. Such a change must be retroactively applied to previous financial statements. A change in accounting estimate must be fully disclosed, but is not required to be retroactively applied. Case 7.7 1. An engagement letter should include the following: The scope of the audit including the period being audited The auditors responsibility, including the standards they will follow Managements responsibility A fee structure If signed by the firm and the company, an engagement letter is a legally binding contract. 2. KPMG may have decided to reduce hours and put less experience personnel on the audit because the company being audited was small and it trafficked in material goods, which would be easier to verify than a more esoteric business. Both of these are valid reasons for reducing hours and putting some less experienced personnel on the audit, though they should have been under the supervision of an experienced auditor. 3. A reduction in hours can adversely affect the quality of an audit if that reduction is unreasonable. It is entirely possible to budget too many hours for an audit, in which case reducing the budget down to a realistic number is fine. However, if the reduction creates too much pressure on auditors, it may encourage them to cut corners to meet the budget, which would adversely affect the audit quality. If less experienced personnel are used with proper supervision, the quality is not reduced. Less experienced auditors need experience to become more experienced, after all. However, if those auditors are turned lose on an audit with the necessary experience or oversight, the quality is affected. 4. I agree with the courts decision. As long as the firm is not misleading the client or overcharging them, the firm should be allowed to use professional judgement. The firm is experienced with audits and will likely have a clearer picture of the time and personnel requirements to properly perform.

Ignatius and Myrna in Toole’s Confederacy of Dunces Essay -- A Confede

The Relationship between Ignatius and Myrna in A Confederacy of Dunces One of the most unique and strange relationships in modern literature exists between Ignatius Reilly and Myrna Minkoff, the two perceived dunces in John Kennedy Toole’s A Confederacy of Dunces. The correspondence between them runs throughout the novel. In the beginning, Ignatius feels a certain air of superiority over her, yet she feels that he has lost touch with reality, and her suggestion begin to control his actions, as he tries to win at her own game. She genuinely cares for him and writes her opinion of how to transform his life. In three separate attempts to quiet her unrelenting criticism and suggestions, he heeds her advice, each time failing miserably and causing greater adversity for himself. Yet, at the end of the novel, in a comedic irony, she saves him from mental and physical captivity. At the beginning of the relationship between the reader and the association between Ignatius and Myrna, Ignatius writes an egotistical letter to explain his adventures working at and grand plans for Levy Pants. Ignatius explains: "I have several excellent ideas already, and I know that I, for one, will eventually make Mr. Levy decide to put his heart and soul in the firm" (pg. 90). In Ignatius's own fantasy world, he honestly supposes that his changes will cause a revolutionary transformation of Levy Pants. He believes that his innovative contrivances can transform the forgotten Levy Pants into a Fortune 500 company, and he writes to Myrna in an attempt to clarify and reinforce his deranged world view. Reality does not allow for Ignatius's idealized rebirth of the factory, but Ignatius fails to see the actuality of the situation, and ... ...r Myrna physically enters his life. She saves his mind and body from imminent institutionalization. Relationships sometimes have profound effects on the people in them. At the beginning of the novel, Ignatius feels a great deal of superiority over Myrna. However, as the relationship between them develops through the novel, it causes a tremendous amount of hardship in his life, due to Myrna's critical letters to Ignatius, and his perseverance to take her advice. Like a naughty boy unable to learn his lesson and the consequence of his actions, Ignatius continues his pursuit to fulfill Myrna's suggestions on three separate occasions, each ending in horrible failure. Yet, in a ironic twist, Myrna becomes Ignatius's only escape from a life troubled by taking Myrna's advice. Her letters affect Ignatius in a manner that only her car and body can remedy.

Background of the Study

Quezon City Polytechnic University Natural Science Deparment 673 Quirino Highway San Bartolome Novaliches, Quezon City â€Å" Physics for Children Website † An Advance studying of Physics in an enjoyable way An Investigatory Project Presented to the Class of Prof. Marjim Dela Cruz General Physics NATSCI102 Presented by Espinosa, Diane A. Mangalos, Ronnel S. Morales, Mary Knoll Rosales, Mary Grace Joy C. Tugano, Paolo September 28, 2011 ABSTRACT Physics is usually teach in high school and college students nowadays. It would not be easy to teach Physics in a child specially it is science ubject that usually hate by many students. The researchers want to create and make a website that children of all ages would love and learn a lot in an enjoyable way. a. Purpose To create a website about physics for children that involves games, trivia, stories, and other things that is possible for the reasercher to make. To establish studying a lesson in an enjoyable way. Also to support paren ts and teachers in norturing their kids intelligent in science subject especially physics. For the kids to know some interesting and knowledgeable news and events in the science world. And last to b. Procedure UsedFirst finding information in the internet and some references like books that would satisfy the researchers idea about the concept of their investigatory project and website. Ask some professional and ordinary person about the value of this study for the researcher to gathered ideas and opinions from them. And last check if there are possible materials to be used for this research for the succesful result of this investigatory. c. Results In finding for a suitable title for the researchers investigatory project and the main concept to do it is by creating a website the researchers finally decided to make a website for kids.It is an advance studying of physics in an enjoyable way. d. Conclusion The researchers there for conclude that it is better to create a website for chi ldren as an investigatory project to be unique and original in some aspects. It is also fun, knowledgeable and interesting to do. ACKNOWLEDGEMENT The researcher would like to thank God for guiding and guarding us in doing this Investigatory Project. He guide us all through the way from the beginning when we are still finding data, details and information.The researchers would also want to thank our parents in supporting us emotionally and financially. They were always there in every step of the way. Also the researcher would like to acknowledge the parent’s of Diane for letting the researcher use the computer in doing the website and typing the documentation. The researcher would also want to thank there professor who approve there abstract. We really appreciate it because we did an abstract only once while other group are not. TABLE OF CONTENTS Introduction a. Background of the study b. Statement of the problem/objectives . Significance of the study d. Scope and limitations e. Review of related literature Methodology a. Materials/equipment b. Treatment/general procedure Result and Discussion Conclusions Recommendations INTRODUCTION A historical approach to the development of physical theories and technological advances is adopted to highlight the humanistic aspect of science. In many instances, evolution of concepts, principles and theories is described to make you aware of the contributions of some great physicists and technologists in pushing forward the frontiers of knowledge.Physics is the branch of science that deals with the interaction between matter and energy. Understanding of its basic principles enhance your daily life and the application of physics principles pave the way to development. Life situations where these physical theories meaningful. Technological devices are presented to keep abreast with advances in science and technology. These will help people to cope with the demands of the knowledge based society of the century. Internet is a big help for those people who wants to gather knowledge in physics in a more convenient and easy way.These are many available websites about physics that offers information, knowledge, and comments. These website tackled about the physics principles in a more advance way. Many students usually depends on internet and there are also children, elementary students who wants to study physics. So here goes a website for children, an advance studying of physics with less pressure and enjoyable. A. Background of the Study B. Statement of the Problem/Objectives * How to create a website that is child friendly and reliable as a reference sources of information for students.Easy to use, understand at the same time complete with each content’s clarity. * How to establish trivia’s about physics in a way that is easy to understand. Short sentence but full of knowledge. * How to provide physicist stories about physics history story in a delightful way. Stories with pictures for b etter understanding, * What topics about physics should be included in the website for it to be valuable and knowledgeable. * Why it is important to create a children website about physics for primary and secondary students. ObjectivesTo increase the knowledge and improve the abilities and skills of the children. To prepare them for upcoming (or complex or difficult) lessons. C. Significance of the study D. Scope and Limitation This study may help to improve the health and well being of a child. It will guide the child to do the good things and avoid the bad things. The benefit of this study for the children is to have a good health and physically fit body, that can help them in their daily living and till the time will come that they are all ready grown ups. E. Review of related literatureThe National Children’s Study will examine the effects of environmental influences on the health and development of more than 100,000 children across the United States, following them from before birth until age 21. The goal of the Study is to improve the health and well-being of children. The Study defines â€Å"environment† broadly and will take a number of issues into account, including: * natural and man-made environmental factors * biological and chemical factors * physical surroundings * social factors * behavioral influences and outcomes * genetics * cultural and family influences and differences geographic locations Researchers will analyze how these elements interact with each other and what helpful and/or harmful effects they might have on children’s health. By studying children through their different phases of growth and development, researchers will be better able to understand the role of these environmental factors on health and disease. The Study will also allow scientists to find the differences that exist between groups of people, in terms of their health, health care access, disease occurrence, and other issues, so that these differenc es or disparities can be addressed.The National Children’s Study will be one of the richest research efforts geared towards studying children’s health and development and will form the basis of child health guidance, interventions, and policy for generations to come. Findings from the Study will be made available as the research progresses, making potential benefits known to the public as soon as possible. METHODOLOGY A. Materials and Equipment’s The materials needed are the following: Adobe Dreamweaver  (formerly  Macromedia Dreamweaver) is a  web development  application  originally created byMacromedia, and is now developed by  Adobe Systems, which acquired Macromedia in 2005.Dreamweaver is available for both  Mac  and  Windows  operating systems. Recent versions have incorporated support for  webtechnologies such as  CSS,  JavaScript, and various  server-side scripting  languages  and  frameworks  including  ASP,  Cold Fusion, and  PHP. Adobe Photoshop  is a  graphics editing program  developed and published by  Adobe Systems Incorporated. Adobe's 2003 â€Å"Creative Suite† rebranding led to Adobe Photoshop 8's renaming to Adobe Photoshop CS. Thus, Adobe Photoshop CS5 is the  12th major release  of Adobe Photoshop.The CS rebranding also resulted in Adobe offering numerous software packages containing multiple Adobe programs for a reduced price. Adobe Photoshop is released in two editions:Adobe Photoshop, and  Adobe Photoshop Extended, with the Extended having extra 3D image creation, motion graphics editing, and advanced image analysis features. [3]  Adobe Photoshop Extended is included in all of Adobe's Creative Suite offerings except Design Standard, which includes the Adobe Photoshop edition. B. Treatment and General Procedure Index/home ;! DOCTYPE html PUBLIC â€Å"-//W3C//DTD XHTML 1. 0 Transitional//EN† â€Å"http://www. w3. rg/TR/xhtml1/DTD/xhtml1-transition al. dtd†; ;html xmlns=†http://www. w3. org/1999/xhtml†; ;head; ;meta http-equiv=†Content-Type† content=†text/html; charset=utf-8†³ /; ;title;physics4children. com/story;/title; ;style type=†text/css†; ;! — * { padding: 0; margin: 0; outline: 0; } a:link { color: #FFFFFF; text-decoration:none; } a:visited { color: #8c8a86; text-decoration:none; } a:hover { color: #99FF00; text-decoration:none; } a img { border-width:0; } #outer-wrapper { margin: 0 0; padding: 0 0; } #inner-wrapper { width:962px; margin: 0 auto; } #apDiv1 { width: 1000px; height: 270px; order-width: 1px; border-style: solid; border-color: white; z-index: 1; float: right; } } #menu a { height: 45px; width: 200px; margin: 0 0; display: block; text-indent: -9999px; float: left; } #menu a. home { background: url(home. jpg) #333333 100% 45px; } #menu a. home:hover { background: url(home2. jpg) #333333 100% 45px; } #menu a. stories { background: url(stories. jpg) # 333333 100% 45px; } #menu a. stories:hover { background: url(stories2. jpg) #333333 100% 45px; } #menu a. events { background: url(events. jpg) #333333 100% 45px; } #menu a. events:hover { background: url(events2. jpg) #333333 100% 45px; } #menu a. about { ackground: url(about. jpg) #333333 100% 45px; } #menu a. about:hover { background: url(about2. jpg) #333333 100% 45px; } #menu a. comments { background: url(comments. jpg) #333333 100% 45px; } #menu a. comments:hover { background: url(comment2. jpg) #333333 100% 45px; } body { background-color: #b2ffd6; background-image: url(); background-repeat: repeat; } body,td,th { color: #000; font-family: tempus sans ITC; } #apDiv2 { float: right; width:208px; height:600px; background-color:#292929; border-style:solid; border-width:1px; border-color:#FFF; z-index:2; } #apDiv3 { width:750px; height:900px; z-index:3; float: right; } –> lt;/style> 0&&parent. frames. length) { d=parent. rames[n. substring(p+1)]. document; n=n. substring( 0,p);} if(! (x=d[n])&&d. all) x=d. all[n]; for (i=0;! x&&i Simple Definition Flow of History lt;p> home | stories | events | physics4children. com Welcome KIDS! Learn Physics in an Enjoyable Way! lt;/font> Facts Physics Facts & Trivia Stories (galileo galilie) lt;div id=†apDiv2†³> Stories Galileo Galilei and the rise of physico-mathematics The Cartesian philosophy of motion Newtonian motion versus Cartesian motion Rational mechanics in the18th century The radical years: general relativity and quantum mechanics lt;p> home | stories | events | physics4children. com Stories Galileo Galilei (1564–1642) RESULT AND DISCUSSION CONCLUSION Background of the Study Quezon City Polytechnic University Natural Science Deparment 673 Quirino Highway San Bartolome Novaliches, Quezon City â€Å" Physics for Children Website † An Advance studying of Physics in an enjoyable way An Investigatory Project Presented to the Class of Prof. Marjim Dela Cruz General Physics NATSCI102 Presented by Espinosa, Diane A. Mangalos, Ronnel S. Morales, Mary Knoll Rosales, Mary Grace Joy C. Tugano, Paolo September 28, 2011 ABSTRACT Physics is usually teach in high school and college students nowadays. It would not be easy to teach Physics in a child specially it is science ubject that usually hate by many students. The researchers want to create and make a website that children of all ages would love and learn a lot in an enjoyable way. a. Purpose To create a website about physics for children that involves games, trivia, stories, and other things that is possible for the reasercher to make. To establish studying a lesson in an enjoyable way. Also to support paren ts and teachers in norturing their kids intelligent in science subject especially physics. For the kids to know some interesting and knowledgeable news and events in the science world. And last to b. Procedure UsedFirst finding information in the internet and some references like books that would satisfy the researchers idea about the concept of their investigatory project and website. Ask some professional and ordinary person about the value of this study for the researcher to gathered ideas and opinions from them. And last check if there are possible materials to be used for this research for the succesful result of this investigatory. c. Results In finding for a suitable title for the researchers investigatory project and the main concept to do it is by creating a website the researchers finally decided to make a website for kids.It is an advance studying of physics in an enjoyable way. d. Conclusion The researchers there for conclude that it is better to create a website for chi ldren as an investigatory project to be unique and original in some aspects. It is also fun, knowledgeable and interesting to do. ACKNOWLEDGEMENT The researcher would like to thank God for guiding and guarding us in doing this Investigatory Project. He guide us all through the way from the beginning when we are still finding data, details and information.The researchers would also want to thank our parents in supporting us emotionally and financially. They were always there in every step of the way. Also the researcher would like to acknowledge the parent’s of Diane for letting the researcher use the computer in doing the website and typing the documentation. The researcher would also want to thank there professor who approve there abstract. We really appreciate it because we did an abstract only once while other group are not. TABLE OF CONTENTS Introduction a. Background of the study b. Statement of the problem/objectives . Significance of the study d. Scope and limitations e. Review of related literature Methodology a. Materials/equipment b. Treatment/general procedure Result and Discussion Conclusions Recommendations INTRODUCTION A historical approach to the development of physical theories and technological advances is adopted to highlight the humanistic aspect of science. In many instances, evolution of concepts, principles and theories is described to make you aware of the contributions of some great physicists and technologists in pushing forward the frontiers of knowledge.Physics is the branch of science that deals with the interaction between matter and energy. Understanding of its basic principles enhance your daily life and the application of physics principles pave the way to development. Life situations where these physical theories meaningful. Technological devices are presented to keep abreast with advances in science and technology. These will help people to cope with the demands of the knowledge based society of the century. Internet is a big help for those people who wants to gather knowledge in physics in a more convenient and easy way.These are many available websites about physics that offers information, knowledge, and comments. These website tackled about the physics principles in a more advance way. Many students usually depends on internet and there are also children, elementary students who wants to study physics. So here goes a website for children, an advance studying of physics with less pressure and enjoyable. A. Background of the Study B. Statement of the Problem/Objectives * How to create a website that is child friendly and reliable as a reference sources of information for students.Easy to use, understand at the same time complete with each content’s clarity. * How to establish trivia’s about physics in a way that is easy to understand. Short sentence but full of knowledge. * How to provide physicist stories about physics history story in a delightful way. Stories with pictures for b etter understanding, * What topics about physics should be included in the website for it to be valuable and knowledgeable. * Why it is important to create a children website about physics for primary and secondary students. ObjectivesTo increase the knowledge and improve the abilities and skills of the children. To prepare them for upcoming (or complex or difficult) lessons. C. Significance of the study D. Scope and Limitation This study may help to improve the health and well being of a child. It will guide the child to do the good things and avoid the bad things. The benefit of this study for the children is to have a good health and physically fit body, that can help them in their daily living and till the time will come that they are all ready grown ups. E. Review of related literatureThe National Children’s Study will examine the effects of environmental influences on the health and development of more than 100,000 children across the United States, following them from before birth until age 21. The goal of the Study is to improve the health and well-being of children. The Study defines â€Å"environment† broadly and will take a number of issues into account, including: * natural and man-made environmental factors * biological and chemical factors * physical surroundings * social factors * behavioral influences and outcomes * genetics * cultural and family influences and differences geographic locations Researchers will analyze how these elements interact with each other and what helpful and/or harmful effects they might have on children’s health. By studying children through their different phases of growth and development, researchers will be better able to understand the role of these environmental factors on health and disease. The Study will also allow scientists to find the differences that exist between groups of people, in terms of their health, health care access, disease occurrence, and other issues, so that these differenc es or disparities can be addressed.The National Children’s Study will be one of the richest research efforts geared towards studying children’s health and development and will form the basis of child health guidance, interventions, and policy for generations to come. Findings from the Study will be made available as the research progresses, making potential benefits known to the public as soon as possible. METHODOLOGY A. Materials and Equipment’s The materials needed are the following: Adobe Dreamweaver  (formerly  Macromedia Dreamweaver) is a  web development  application  originally created byMacromedia, and is now developed by  Adobe Systems, which acquired Macromedia in 2005.Dreamweaver is available for both  Mac  and  Windows  operating systems. Recent versions have incorporated support for  webtechnologies such as  CSS,  JavaScript, and various  server-side scripting  languages  and  frameworks  including  ASP,  Cold Fusion, and  PHP. Adobe Photoshop  is a  graphics editing program  developed and published by  Adobe Systems Incorporated. Adobe's 2003 â€Å"Creative Suite† rebranding led to Adobe Photoshop 8's renaming to Adobe Photoshop CS. Thus, Adobe Photoshop CS5 is the  12th major release  of Adobe Photoshop.The CS rebranding also resulted in Adobe offering numerous software packages containing multiple Adobe programs for a reduced price. Adobe Photoshop is released in two editions:Adobe Photoshop, and  Adobe Photoshop Extended, with the Extended having extra 3D image creation, motion graphics editing, and advanced image analysis features. [3]  Adobe Photoshop Extended is included in all of Adobe's Creative Suite offerings except Design Standard, which includes the Adobe Photoshop edition. B. Treatment and General Procedure Index/home ;! DOCTYPE html PUBLIC â€Å"-//W3C//DTD XHTML 1. 0 Transitional//EN† â€Å"http://www. w3. rg/TR/xhtml1/DTD/xhtml1-transition al. dtd†; ;html xmlns=†http://www. w3. org/1999/xhtml†; ;head; ;meta http-equiv=†Content-Type† content=†text/html; charset=utf-8†³ /; ;title;physics4children. com/story;/title; ;style type=†text/css†; ;! — * { padding: 0; margin: 0; outline: 0; } a:link { color: #FFFFFF; text-decoration:none; } a:visited { color: #8c8a86; text-decoration:none; } a:hover { color: #99FF00; text-decoration:none; } a img { border-width:0; } #outer-wrapper { margin: 0 0; padding: 0 0; } #inner-wrapper { width:962px; margin: 0 auto; } #apDiv1 { width: 1000px; height: 270px; order-width: 1px; border-style: solid; border-color: white; z-index: 1; float: right; } } #menu a { height: 45px; width: 200px; margin: 0 0; display: block; text-indent: -9999px; float: left; } #menu a. home { background: url(home. jpg) #333333 100% 45px; } #menu a. home:hover { background: url(home2. jpg) #333333 100% 45px; } #menu a. stories { background: url(stories. jpg) # 333333 100% 45px; } #menu a. stories:hover { background: url(stories2. jpg) #333333 100% 45px; } #menu a. events { background: url(events. jpg) #333333 100% 45px; } #menu a. events:hover { background: url(events2. jpg) #333333 100% 45px; } #menu a. about { ackground: url(about. jpg) #333333 100% 45px; } #menu a. about:hover { background: url(about2. jpg) #333333 100% 45px; } #menu a. comments { background: url(comments. jpg) #333333 100% 45px; } #menu a. comments:hover { background: url(comment2. jpg) #333333 100% 45px; } body { background-color: #b2ffd6; background-image: url(); background-repeat: repeat; } body,td,th { color: #000; font-family: tempus sans ITC; } #apDiv2 { float: right; width:208px; height:600px; background-color:#292929; border-style:solid; border-width:1px; border-color:#FFF; z-index:2; } #apDiv3 { width:750px; height:900px; z-index:3; float: right; } –> lt;/style> 0&&parent. frames. length) { d=parent. rames[n. substring(p+1)]. document; n=n. substring( 0,p);} if(! (x=d[n])&&d. all) x=d. all[n]; for (i=0;! x&&i Simple Definition Flow of History lt;p> home | stories | events | physics4children. com Welcome KIDS! Learn Physics in an Enjoyable Way! lt;/font> Facts Physics Facts & Trivia Stories (galileo galilie) lt;div id=†apDiv2†³> Stories Galileo Galilei and the rise of physico-mathematics The Cartesian philosophy of motion Newtonian motion versus Cartesian motion Rational mechanics in the18th century The radical years: general relativity and quantum mechanics lt;p> home | stories | events | physics4children. com Stories Galileo Galilei (1564–1642) RESULT AND DISCUSSION CONCLUSION

Should you really Do What You Love

Should you really Do What You Love There’s an old cliche, â€Å"Do what you love and you’ll never work a day in your life†, that claims to provide the key to contentment in work and therefore, in life. But will this advice, like â€Å"early to bed and early to rise,† really leave you healthy, wealthy, and wise? Lizzi Hart of the Graduate Recruitment Bureau says a better approach is â€Å"Try and find a job that you enjoy†Ã¢â‚¬â€œwhat it loses in poetry, it makes up in pragmatism. Her reasons are fairly simple. Firstly, making a career out of a hobby you enjoy will leave you spending 8+ hours a day on an enjoyable pastime you used to spend a few hours on whenever you felt like it. Next, you have to determine what you truly want from life–is making money or finding happiness your priority? Hart reflects on the choices many people make when they head off to college–should they study something practical with obvious real-world and professional applications, or something enj oyable, if less directly motivated by post-graduation career opportunities?Once you’re out in the working world, it’s a question of balance–if you’re feeling dissatisfied, remember that even your â€Å"dream job† may not stay so dreamy once it’s become a daily chore, but on the other hand, you may be able to infuse even the most quotidian tasks with an element of what you love to do outside working hours. And if not, Hart points out another frustrating clichà ©, â€Å"the grass is always greener†, and sometimes it’s more important to bloom where you’re planted. Even if you’re doing what you love, you’ll still be working–if you’re lucky!Is â€Å"Do What You Love† Bad Career Advice?Read More at www.social-hire.com

10 Practical Steps to Help You Retire as a Millionaire

10 Practical Steps to Help You Retire as a Millionaire So you want to be a millionaire. Who doesn’t? You’re probably also thinking that there’s no chance in h-e-double-hockey-sticks that you could ever reach that stage by your retirement- at least not in your current job. But there are ways. And plenty of strategies you can employ to set yourself up to retire with that kind of cash. It won’t work for everyone, but at least if you follow these steps, you’ll have saved enough for your retirement.1. Save your money.It’s the simplest advice out there- and the hardest to follow. But if you put aside 20% of your earnings every year (even if you only make $40k) and put that into a 401(k), a combination of factors including investment, compound interest, matching funds, etc. nets you in the seven digits. 401(k)s are also typically protected from creditors in financial catastrophe. $10k a year (which would really only require you to save $5,760) can grow outrageously if invested wisely and you don’ t take anything out of your account until you’re over 70.2. Quit your vices.Millionaires are far less likely to smoke, be overweight and unhealthy, etc. This is because a) smoking is expensive, and b) so is poor health. Start eating quality food and taking care of yourself and you’ll last long enough to enjoy the money you save.3. Get married (and stay married).If this kind of commitment is in the cards for you, there can be significant financial benefits to matrimony. Two incomes. One set of expenses. Tax breaks. You do the math.4. Learn about the tax code.The tax code is the best pal of the rich. Learn about the stepped up basis loophole and learn how to factor deferred liabilities into your tax model. Once you know the rules and how they’re written, you can figure out how to exploit them for your gain.5. Think outside the box.There is no one way to accumulate wealth. And if there were, it probably wouldn’t be salaried or wage employment. The top 1% of households in this country spend only about half their time selling their time for money. Think about business ownership opportunities, personal investment, real estate, mutual funds, stocks, securities, etc.6. Geek out on finance.There are tons of resources out there for how you can make wealth happen for yourself. Learn about all of them: accounts and markets, entrepreneurship, etc. Read blogs and books about money management. Make a program that works for you and stick with it. In 50 years, you’ll be thrilled you did.7. Be prepared for the worst.Crises and emergencies do happen. Prepare yourself for this, rather than getting caught by surprise. Don’t let setbacks negatively impact your saving efforts. Have a rainy day fund to prepare in advance for setbacks.8. Save more as you are able.Once you start earning more, bump the amount you save from month to month. This will help the amount you’re hoarding to spiral into fatter and fatter sums. And don’t aut omatically increase your spending when you start earning more.9. Get/stay out of debt.Debt is not your friend. Make sure you stay as liquid and free from pesky interest rates as possible.10. Be patient.You won’t become a millionaire overnight. But you can start chipping away at a brighter financial future. It just takes making a plan, setting a goal, and sticking to it.

The Lottery for Essay Example | Topics and Well Written Essays - 1000 words

The Lottery for - Essay Example The target audience is casual information seekers or researchers who want to have an entry level source of information that could lead to further research. The basic content for both sites, which is Shirley Jackson’s brief bio, list of works, and further reading, was easy to identify. Locating the information providers was an important step in understanding who created the pages.The author of â€Å"The Works of Shirley Jackson† is clearly identified (Hubbard, â€Å"Author: Kristen Hubbard†) and is a former student of English Literature at Virginia Commonwealth University. It is hosted on the university’s server and would therefore have their approval for authenticity. The site â€Å"Shirley Jackson’s Bio† does not include information about the authors. Further research concluded that Laurence Hyman, son of Shirley Jackson, is the sponsor of the website. The type and amount of information on each site was looked at next. â€Å"Shirley Jackson ’s Bio† shows the last update in 2009, as revealed in the copyright. The links on this site are active, but they do not point to other sites related to Jackson’s works and only lead to Jackson’s works available at Amazon.com. This static information reduces the sponsor’s need to update the pages frequently. ... Both are well structured in a simple and easy-to-navigate layout. Each site lists a brief biography of Jackson and a list of her works. â€Å"Shirley Jackson’s Bio† provides links to Amazon.com to her stories while â€Å"The Works of Shirley Jackson† offers a more complete list, including her short stories and essays. The language used in both sites is easy to understand, error free, and the content is factual information. The author of this paper had searched for papers and criticism on Jackson’s work using the Chadwyck Healy database prior to conducting this survey of websites. While this helped to verify that the information at these two sites was accurate and consistent with information available elsewhere, it also led to the discovery that these sites provided only a brief background of Jackson’s works. â€Å"The Works of Shirley Jackson† is slightly superior by having a reasonably long list of over forty-five books and articles that off er critiques of Jackson’s work. Unfortunately, no useful links were provided on the page. In contrast, â€Å"Shirley Jackson’s Bio† does not give any such information at all and limits itself to a page of single line quotes from reviews of Jackson’s work. Areas of Improvement Both sites are similar in content with the only difference being the type of links offered in each. â€Å"The Works of Shirley Jackson† is geared for the academic audience while â€Å"Shirley Jackson’s Bio† has a commercial tilt. The first improvement would be to merge these two targeted audiences and have links to further information available for both types of audiences. It must be remembered that these two types of audiences are not mutually exclusive and would benefit by this change. As such, a second improvement would

HISTORY OF ISLAM 7th Century Essay Example | Topics and Well Written Essays - 1500 words

HISTORY OF ISLAM 7th Century - Essay Example Central to these developments was the conflict between Ali ibn Abi Talib and Mu’awiya. This paper will explore this chapter in Islamic history – outline the dynamic of such conflict and identify its effects. Because there is no formal hierarchy in place, issues of succession to the Islamic leadership ensues upon the death of a caliph, Muhammad’s successors. During the onset of the 7th century trouble started when the third caliph, Uthman, was murdered. Ali succeeded him, being the closest to the Prophet since he was a first cousin and a son-in-law to Muhammad. Uthman’s clan, called the Umayyads vowed revenge and would later support its own candidate to the Caliphate, which is Mu’awiya. One of Ali’s first edicts as the Islamic ruler was to replace all of Uthman’s appointees, particularly the governors - most of whom were Uthman’s kin. Mu’awiya was immediately covered by this decree as he was the governor of Syria. This factor along with Ali’s refusal to investigate and produce Uthman’s murderer led Mu’awiya to question the legitimacy of Ali’s rule. As a result, civil war broke between Ali and Mu’awiyaâ₠¬â„¢s forces. A first-hand account of this conflict was recorded by Sebeos, a 7th century bishop of Armenia. To quote: Now God sent a disturbance amongst the armies of the sons of Ismael, and their unity was split. They fell into mutual conflict and divided into four sections. One part [was composed of] those in the direction of India; one part, those who occupied Asorestan and the north; one part, those in Egypt and in the regions of the T’etalk; one part in the territory of the Arabs and the place called Askarawn†¦ The prince who was in the region of Asorestan, their prince called Muawiya†¦ When he saw what had occurred, he brought together his troops†¦ slew that other king whom they had installed, waged war with the army in the region of the Arabs, and inflicted great slaughter on them (Sebeos 154). Sebeos historical commentary