Ac555 Week 7 You Decide Free Essays

Week 7 You Decide Course Project Keller Graduate School of Management Question 1 The Securities and Exchange Commission (SEC) would only have influence over Smackey Dog Foods, Inc. if they are a publicly listed company or if they register to become a publicly traded company. The SEC assists investors by providing reliable information to investors so they can make informed investment decisions. We will write a custom essay sample on Ac555 Week 7 You Decide or any similar topic only for you Order Now If Smackey Dog Foods, Inc. ecomes a public company, they would need to provide financial statements along with an opinion about the financial statements by an independent public accountant along with the registration statement and subsequent financial reports (Arens, Elder, and Beasley, 2010). Question 2 There are four things involved in the initial planning of an audit. According to Arens, Elder, and Beasley, 2010, they are: 1. â€Å"The auditor decided whether to accept a new client or continue serving an existing one, 2. The auditor identifies why the client wants or needs an audit, 3. To avoid misunderstandings, the auditor obtains an understanding with the client about the terms of the engagement, and 4. The auditor develops an overall strategy for the audit, including engagement staffing and any required audit specialists. † In relation to Smackey, Keller CPA’s need to make the decision as to whether or not they want to take Smackey on as a new client. Once that decision has been made, Keller needs to understand why Smackey wants or needs the audit. Smackey needs the audit in order for the bank to grant a new loan for expansion. Keller will now need to meet with Smackey’s managers to discuss and document what services they are going to be providing. Once that is determined, Keller will need to plan the audit strategy and determine if they are going to need to hire additional staff or any specialty staffing. Since they have no experience auditing a dog food company, Keller may need to bring in an auditor who has experience in this type of manufacturer. Question 3 According to Ayers, et al, 2010 the four phases of the audit are â€Å"plan and design an audit approach, perform tests of controls and substantive tests of transactions, perform analytical procedures and tests of details of balances, and complete the audit and issue an audit report. † In the plan and design stage of the audit, the auditor needs to understand the business and its environment, understand internal controls and asses control risks and risk of material misstatement (Ayers, et al, 2010). The second stage of the audit is where the test of controls and substantive tests of transactions are completed. In the third stage, analytical procedures and tests of details of balances are accomplished. In the fourth and final stage, the audit has been completed and the auditor comes to an overall conclusion and issues the audit report (Ayers, et al, 2010). In the first phase of the audit, Keller is going to have to gain an understanding of Smackey. They can do this by researching dog food manufacturing businesses and the industry as a whole. If necessary, they can hire an auditor who has experience in the industry to assist with the audit. One of the internal controls Keller needs to look at is the adequate separation of duties. In the warehouse, one person monitors production and shipment of their regular line of dog foods and is also responsible for preparing and approving all inventory records. Another control that needs to be examined is independent checks on performance. Since the sales manager is afraid to fly and can’t really drive, there is nobody checking on the performance of the sales people. With no monitoring of the sales people and their commission being paid in advance based on projections, close monitoring of sales should be accomplished. In performing a test of controls, the physical control over assets and records will need to be done. How the waste and returned dog food is being handled should be reviewed. Seeing the employees taking bags of dog food that have been thrown away is a red flag for fraud by the employees. Examining documents related to the inventory will need to be done as all inventory records are prepared and approved by one person with little inventory left in the warehouse but a lot of returns left on the shipping dock. This can lead to an understatement of inventory, understatement of sales returns, and overstatement of accounts receivable which is the proposed collateral for the new loan. Analytical procedures should be applied to the determination of commission that is being paid to Smackey salespeople. The commissions on the average are off by 11 percent showing that they may not be reasonable. The auditors also need to perform the analytical procedures for inventory to determine if the inventory is being misstated. This would be a concern due to the amount of waste and returns. The test of details of balances will need to be done on the accounts receivables to determine if they are properly stated. Question 4 Keller needs to discuss the weaknesses in Smackey’s internal controls with Sarah as the president and manager of operations. The internal control issues that need to be pointed out are the lack of separation of duties in the inventory production and records, the improper classification of accounts receivables, and improper checks on performance of the sales personnel. As soon as Keller became aware of the significant deficiencies in the internal controls of Smackey, they are required to notify in writing to the governing bodies of Smackey. A management letter should also be written giving suggestions for ways to make improvements in the internal controls (Arens, et al, 2010). Question 5 There are several types of confirmation Keller can use to verify Smackey’s accounts receivables. They are positive confirmation which is some type of communication sent to the account holder requesting they directly confirm whether the balance on the request is correct or incorrect (Arens, et al, 2010). There are two types of positive confirmation, a blank confirmation form where the recipient is asked to fill in the balance of the account or an invoice confirmation which is where an individual invoice is confirmed instead of the entire account. There is also a negative confirmation where the recipient is only requested to respond if the balance is incorrect (Arens, et al, 2010). Due to the fact that Smackey’s accounts receivable is a large part of the assets and they aren’t writing off any bad debt, Keller should use the blank confirmation form to determine if the balances of the accounts are correct. Question 6 The major factors that affect the sample size for confirming accounts receivable are the weakness in internal controls within the sales department, and the improper statement of accounts receivable. With no control over the sales department, there is a higher risk of fraud by collusion between the salespeople and the companies that owe money to Smackey. With almost 20 percent of the receivables classified as 90 days or older, there is a higher risk of accounts receivable being overstated by uncollectable accounts leading to a possible material misstatement in the financial statements. Question 7 The concern about the possibility of legal encumbrances on verifying the ending balance in property, plant, and equipment comes from the lawsuit filed by the employee who was fired for not owning a dog. In order to determine the likelihood of the employee winning the suit, Keller will need to send a confirmation request to the lawyer handling the lawsuit for Smackey. The request will need to ask what is the probability of the ex employee winning the lawsuit. If there is a high probability, then the confirmation needs to include the possible amount of the award against Smackey. Question 8 With controls over inventory being deficient, Keller will be present at the year-end inventory. The auditors will physically observe the counting of the inventory that is in the warehouse and on the shipping dock. The auditor will also observe to ensure the waste isn’t included in the physical inventory count. If the sales returns aren’t able to be resold, then the auditor needs to ensure they aren’t counted in the inventory. The observation is necessary to ensure the inventory isn’t overstated with what has been wasted or understated by not counting the sales returns that can be resold. Question 9 Inventory control weaknesses that exist in the inventory and warehousing cycle include controls over the physical count of inventory and pricing and compilation controls. Smackey should have documents that show the reporting f the inventory that is waste and the sales returns. There should also be a review of the inventory documentation but with Kim being busy with the Best Boy Gourmet line, she hasn’t been focusing on the regular product line. There should be documentation to show the sales returns being returned to inventory and there should be confirmation of th e inventory documentation by Kim. Henry shouldn’t prepare and approve the documentation one of those functions should be done by someone else. Question 10 Pete is breaking Rule 301 Confidential Client Information by discussing some of the details of the audit with Alan over beer. Rule 301 states, â€Å"A member in public practice shall not disclose any confidential client information without the specific consent of the client (Arens, et al, 2010). † Smackey didn’t give Pete consent to discuss the audit with his friend who also happens to be working for the bank Smackey is trying to get the loan from. Because Pete isn’t aware of Alan’s relationship with the bank, he isn’t violating Rule 101 – Independence. If none of the auditors obtain adequate understanding of the industry or business, they will be in violation of Rule 201 – General Standards, A. Professional Competence. Question 11 If Keller makes an intentional mistake, they can be held liable to Smackey or to the bank. If the intentional mistake results in Smackey not receiving the loan, they could sue Keller for negligence. The type of mistake would determine the degree of negligence. In an unintentional mistake, Keller could still be liable but could possibly defend themselves based on nonnegligent performance. Legal liability concerns regarding the Professional Rule violations are if the auditor doesn’t maintain independence, follow the requirements for technical standards, and doesn’t maintain confidentiality. How to cite Ac555 Week 7 You Decide, Papers

Implements Sustainability Policies and Practices †MyAssignmenthelp

Question: Discuss about the Implements Sustainability Policies and Practices. Answer: Introduction In todays business world, Corporate Social Responsibility (CSR) is considered as a major pillar for the success of the businesses. CSR refers to a particular business approach that has major coronation of towards sustainable development of the companies by delivering social, economic and environmental benefits to the stakeholders (Schwartz 2017). In recent years, it has been seen that the Commonwealth Bank of Australia (CAB) has been involved in the violation of different CSR principles with their business activities. This report takes an honest attempt to analyse and evaluate various aspects of CSR activities of CBA. CAB is regarded as one of the major banks of Australia providing different types of financial services to the Australians. It needs to be mentioned that CAB follows some practices and financial strategies to make financial decision making that have some connection with various CSR activities of the bank. For the identification of the relation of practices and financial decagons with the CSR activities, it is required to shed on them (commbank.com.au 2018). Three main categories can be seen in the practices of CAB; they are Governance practices, Social Practices and Environmental Practices. The policy of governance of CAB ensures professionalism, honesty, commonsense and fairness in the banking practices. The main objective of CAB is to implement the highest practice of corporate governance. Moreover, CAB always ensures the correct payment of their taxes (commbank.com.au 2018). In addition, CAB has various practices to fight with bribery, corruption, money laundering, fraud and others. The social practice of CAB ensures human rights, financial inclusion, diversity, responsible procurement and others. Apart from these, CAB has also developed strategies to fight with different environment factors like environmental management, climate change, responsible investing and others (commbank.com.au 2018). As a part of the financial strategies, the main aim of CAB is to provide the Australians with the required financial services like banking, fund management, insurance and others. Over the years, there has not been any change in the financial strategies of the bank (commbank.com.au 2018). The board of CAB has taken the decision of reviewing the remuneration strategy, framework and governance in order to provide transparency and accountability. Apart from this, CAB also taken the decision of strengthening the business of CommInsure and other business segments. These are the major financial decisions of CAB (commbank.com.au 2018). In the areas of CSR, the main approach of CAB is to launch various CSR programs and initiatives in order to assist the customers, support the communities and to ensure minimum impact on the environment. In order to increase the value of contribution towards the society and environment, CAB does the review of the emerging social and environmental issues for the development of effective CSR strategies. As a part of the CSR strategies, CAB has implemented different CSR strategies like carbon reporting, climate disclosure, respecting human rights and many others (commbank.com.au 2018). The above discussion indicates towards the presence of a positive connection between the practice and CSR principles of CAB. It can be said that the CSR principles of CAB is a large part of the practices of the bank. In the part of social and environmental practices, CAB has implemented different strategies by complying with the principles of CSR. However, the above discussion also indicates towards the absence of any connection between the CSR practices and financial decisions of CAB. It can be observed that CAB has taken the financial decisions by not considering any principles of CAB as the focus is to increase the business of the bank. Importance of Sustainability and Social Responsible Outcome for CBA In Australia, CBA is well regarded for their sustainability strategies and social activities. From the analysis of the sustainability report of CBA, it can be observed that sustainability, social responsibility is the daily focus area of CBA, and the development of various sustainability approaches can be seen for over the years (canstar.com.au 2018). Moreover, CBA considers their social responsibilities as one of the major parts of their business. As CBA is a major financial institute, it plays an integral part in the social development of various aspects like job creation, growth of the people of Australia, innovation and others. Thus, for CBA, the different sustainability and social responsibility related decisions they make have direct impact on the core business of them (canstar.com.au 2018). As a part of the diversity and inclusion strategy, CBA has achieved 35 percent women in the role of senior management; and the target is to reach 40 percent by 2020. Moreover, CBA has developed a framework for the integration of Environmental, Social and Governance (ESG) towards contributing more towards the sustainability and social responsibilities. It can be observed that CBA uses to provide industry-leading disclosures for carbon emission arising from the business-lending portfolio of CBA (commbank.com.au 2018). It needs to be mentioned that the company has been developing strategies for the continuous improvements of various areas like waste management, carbon emission, energy, water and others. Apart from this, CBA puts major emphasis on the engagement of their staffs and employees with these sustainability strategies and goals so that they can be effectively achieved. Thus, from the above discussion it can be seen that sustainability and social responsibilities have great prio rity to CBA as the outcome of them determines the success of the organization to a large extent. Identification of Ethical Principle Breached by CBA In the recent years, CBA has been facing major ethical issues due to their different unethical business actions. The major allegation on CBA is related with the case of money laundering. According to the statement of money-laundering watch AUSTRAC, there is a vats effect of the crime of money laundering of CBA on the common people of Australia as they have been exposed to major financial risks (abc.net.au, 2018). Apart from this, there has been many instances of unethical actions from the side of CBA like the misuse of medical reports of CommInsure, deleting the important files and many others. It needs to be mentioned that all these actions of CBA have breached some major ethical principles (wsj.com 2018). By manipulating the medical reports, files and others, CBA has violated the principles of honesty and integrity. It is required for the management of CBA to be honest and they should maintain the aspect of integrity. Apart from this, with the actions of money laundering, CBA has a lso violated the principle of loyalty and trustworthiness. People keep money in the banks in the presence of loyalty and trustworthiness (Crane and Matten 2016). The money laundering activities of CBA breached these two ethical principles. Most importantly, it can be observed that CBA has failed to continue their business operations in the fair manner and thus they have breached the principle of fairness. When analysing all these issues, the involvement of the senior management of CBA has been found (Weiss 2014). From this particular aspect, it can be found said that the management team of CBA has violated the ethical principle related with the leadership. Thus, based on the above discussion, it can be seen that CBA has breached some major ethical principles. Discussion of Ethical Violation with Ethical Theories It needs to be mentioned that there are different types of ethical theories that can be related with violation of the ethical principles of CBA. In this context, the ethical theory of egoism needs to be mention. The theory of egoism refers to act in someones own interest. In case of CBA, the involvement of the senior management of the bank can be seen in various unethical cases. Thus, the egoism theory indicates that the management of CBA has their own interest behind all these manipulations (Broad 2014). Apart from this, in this situation, the theory of utilitarianism can be mentioned. This particular theory states that being ethical is to do greatest good things for a great number or people. In case of CBA, it can be seen that the management of the bank has failed to do good things for the people of Australia due to the effect of different non-ethical activities like money laundering, manipulation in the medical reports and many others (Mill 2016). Apart from this two, there are ma ny other ethical theories that can be presented in the unethical case of CBA like virtue ethics theory, contract theory and others. Conclusion The above discussion analyses various aspects of CSR activities of CBA. From the above discussion, it can be seen that there is a positive relation between the practices and CSR activities of CBA where the lack of connection can be seen between CSR activities and financial decisions. The above discussion also states the CSR outcomes matter for CBA, as they are major success factor of the company. From the above discussion, it can be seen that CBA has violated some major ethical principles like honesty, integrity, trustworthiness and others. Some major ethical theories in this context are egoism theory, utilitarianism theory and others. References ABC News. (2017).Will CBA senior management at last be held to account?. [online] Available at: https://www.abc.net.au/news/2017-08-03/commonwealth-bank-latest-scandal-might-be-the-one-that-hurts/8772390 [Accessed 30 Mar. 2018]. Broad, C.D., 2014.Five types of ethical theory(Vol. 2). Routledge. Canstar.com.au. (2018).Commonwealth Bank Focus on Sustainable Business Practices. [online] Available at: https://www.canstar.com.au/home-loans/buying-next-home/commonwealth-bank-sustainable-business-practices-a-constant-focus [Accessed 30 Mar. 2018]. Commbank.com.au. (2018).Annual Report 2017. [online] Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/2017-asx/Annual_Report_2017_14_Aug_2017.pdf [Accessed 30 Mar. 2018]. Commbank.com.au. (2018).Commonwealth Bank implements sustainability policies and practices. [online] Available at: https://www.commbank.com.au/about-us/news/media-releases/2015/commonwealth-bank-implements-sustainability-policies-and-practices.html [Accessed 30 Mar. 2018]. Commbank.com.au. (2018).Corporate Responsibility Report 2017. [online] Available at: https://www.commbank.com.au/content/dam/commbank/about-us/shareholders/pdfs/corporate-responsibility/2017/2017-corporate-responsibility-report.pdf [Accessed 30 Mar. 2018]. Commbank.com.au. (2018).Policies and practices. [online] Available at: https://www.commbank.com.au/about-us/opportunity-initiatives/policies-and-practices.html [Accessed 30 Mar. 2018]. Crane, A. and Matten, D., 2016.Business ethics: Managing corporate citizenship and sustainability in the age of globalization. Oxford University Press. Mill, J.S., 2016. Utilitarianism. InSeven Masterpieces of Philosophy(pp. 337-383). Routledge. Schwartz, M.S., 2017.Corporate social responsibility. Routledge. Stewart, R. (2018).Commonwealth Bank Faces Ethics Check. [online] WSJ. Available at: https://www.wsj.com/articles/commonwealth-bank-faces-ethics-check-1503945230 [Accessed 30 Mar. 2018]. Weiss, J.W., 2014.Business ethics: A stakeholder and issues management approach. Berrett-Koehler Publishers.

The Glass Castle Essay Example

The Glass Castle Paper Reading has not always been my favorite hobby but this book really intrigued me and gave me further knowledge of the developmental of psychology. In the Glass Castle by Jeannette Walls we experience examples of social class differences, social influence, cultural influence, and individual influence. Jeanette uses her own life experiences for our understanding and it explains each family member and their lifestyle. In the book, Jeannette starts with a scene of her on her way to an event, worried about being over-dressed and sees her mother going through a dumpster. She feels guilty but shamed and gloom as well and realized she was socially privileged and skipped the party to embrace her comfortable home that showed individual influence. Due to this incident, she suddenly starts reminiscing her childhood and how her parents choices affected her. After seeing her mother, Jeannette called her mothers friend due to being homeless to leave a message that led to a lunch meeting later that week. Early in conversation, social class is differentiated as soon as Jeanette expresses she is ashamed of her parents and their homeless lifestyle. Because Jeanette is fortunate, she asks her mother if there is anything she can do to help her. I believe this shows social influence because in Jeanettes perspective she was being considerate but Jeanettes mother took offense and responded with What makes you think I need your help? (Wells 4). As well as culture, I believe social is expressed due to differences in classes as Jeanette is middle to upper-class and her mother is poorly under class. We will write a custom essay sample on The Glass Castle specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Glass Castle specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Glass Castle specifically for you FOR ONLY $16.38 $13.9/page Hire Writer This scene in the book allowed me to connect to our curriculum because t showed connections between all individual influence, cultural influence, social influence, and differences in social class. Jeanettes mom responded to her daughters confession of shame right there. Thats exactly what Im saying. Youre way too easily embarrassed. Your father and I are who we are. Accept it (Wells 5). Her moms response gave me an example of social and cultural influence as well differences in class. Appearance has always been a social factor and I believe her mom really expressed social influence by explaining to her daughter If a woman looks good, she eels good (Wells 5). Jeanettes mom understands the different lifestyles her and her daughter have and believes they should accept one another. Jeanette and her mom differ in social ways such as Jeanette noticing the Joy her mother finds in digging in the trash because that is out of Jeanettes social norm. Jeanette was forced to mature quicker than a typical toddler even by cooking for herself. While in the process, the fabric of her clothing catches on fire and the burns were terrible enough to send her to the hospital for a few days. Her father comes to he hospital, takes Jeanette out of bed and did the skedaddle which according to the book is when you leave without paying the bill. Jeanette was introduced to illegal situations at age three. This one time skedaddle wasnt the last one and moving to towns for short-term settlement was what Jeanette experienced through her childhood. The family would move so much it was hard to be accepted into certain societies and cultures which I believe is why Jeanettes mother is so independent and care-Tree. I ne Tatner Is tne same way wltn an alconol proDlem ana doesnt Delleve In rganized societies which makes it hard for him to keep a Job and forces his family to relocate often. Jeanettes mother had inherited a house which led them to move once again. The new house offers stability and comfort with the opportunity to have the children enrolled in school and the father has a steady Job streak until another alcohol problem. This problem influenced Jeanette to the point she had to ask her father to stop drinking at the age of ten. Jeanette was exposed to improper parenting and possible danger. Also, she was exposed to failure and betrayal from her own ather. As he was sober for a few weeks, the embarrassment of failure due to car troubles led him to drinking again. Jeanette is also introduced to dependency which may not always be a bad thing but when her mother thinks her fathers family will help them but her father is resistant to the idea and decides to move once again in an unstable car. Jeanette was raised in a poor manor which pushed her to want to succeed. Social influences helped build her sociality now because she didnt want to live through the miserable life of a leaking roof, no plumbing, or heat. Soon the children go hungry which could have affected the children and made them feel neglected. As Jeanette grows into adolescence and her fathers drinking gets worse, she starts to realize how irresponsible her parents are and their poor choices they have made. After living this life, Jeanette wanted change and she wasnt the only one. Jeanette and her sister Lori plan to move to the city of New York after each one of them graduates. These determined sisters didnt allow some setbacks stop them from reaching their goals. When Jeanette makes it to New York City, she was used to her parents Jumping Job to Job or being unemployed that she was shocked at how quickly she found a Job, not to mention her dream Job as a reporter. Jeanette and Lori soon are stable with a roof over their head, food in their mouths, warm water, and heat. As living happy and comfortably, they ask Maureen and Brian to move in with them and they all enjoy their lives together. Although their parents felt neglected and moved to New York City, the parents had neglected their children their whole hildhood and didnt fulfill proper parenting. When Jeanettes parents moved to New York City they were once again, unable to keep Jobs and became homeless at an abandoned building. Maureen turned out to be unstable and ended up stabbing her mother. In comparison to Jeanette, I believe Maureen took anger out on her mother for poor parenting and blamed her for instability whereas Jeanette was stable and sane. The family that never acted much as a family soon drifted after Maureen ended up in a mental institution. The father lowly starts to dye due to his life-long chain-smoking and alcoholism. When Jeanettes father died, it was a forced eye opener for her to see the freedom they allowed her to obtain. Jeanette develops in this book a lot by individual and social influences which are opposite to her mother. Jeanette is wealthy, owns a comfortable home, and takes part of the middle to upper class whereas her mother is a trash-diving, homeless, independent individual who finds Joys in simplistic things and speaks her mind rather than material type objects and Judgments such as her daughter. Her mother developed to accept her circumstances even if it meant being homeless and Jeanette 010 not develop tne same. Jeanette was nurtured Into Tln01ng peace sucn as ner mother after she divorced her husband, moved, and thrives on the reckless freedom that they influenced on her. Jeanette and Maureen really differed in development although coming from the same parents and same developmental techniques, if any. This book displayed developmental psychology and was organized in a true life story manner. Work Cited Walls, Jeanette. The Glass Castle. 2006. New York, NY.

The Catcher In The Rye Essays - J. D. Salinger, Literary Realism

The Catcher In The Rye Essays - J. D. Salinger, Literary Realism The Catcher in the Rye I. Critical Biography J.D. Salinger is an American author who wrote the famous novel "The Catcher in the Rye." It was written in 1951, (encyclopedia, Pg. 60). It ranks as a minor classic. This story is popular among American high school and college students. Salinger was born in New York City in 1919. His full name is Jarome David Salinger. Salinger has written several other books in his life. Salinger wrote some later fiction that centered on the Glass Family. These books included Franny and Zooey, Rise High the Roof Beam, and Carpenters on Seymore. He writes extremely comical books. II. Synopsis The book "The Catcher in the Rye," was an interesting novel. It includes a teenage boy named Holden. Holden just got kicked out of a prep school named Pensey, because he did not keep his grades up. He knew he was going home that next week. One night a few days before he was getting sent home he left the school. He really had no idea where he was going. He couldn't go home because he wasn't sure whether his parents knew he was kicked out of Pensey or not. First off he goes to a hotel to stay. He had many experiences that night. One example was when he had a prostitute in his room at one minute and was getting beat up the next. Needless to say he had some bad experiences that night. He was in search of self-understanding and the meaning of life. Holden is trying to decide what to do with his life and where to go. He finally goes home to see his sister, with whom he feels close to. He thinks of going west and being a deaf-mute. When he is all packed up to go, he leaves a note with his sister at the school. She meets him and tells him that she is going with him. He tells her no. Then he realizes that the idea of this trip was unrealistic. He goes home and sees his parents. His parents enrolled into another school. III Analysis of the Theme This story teaches a good lesson on how to deal with situations in life the right way. In this story Holden runs from his problems to make them better. I saw all the trouble that it got him into. First he should have stayed in school or at least gone home to face his parents after he was kicked out. Holden was in search of himself. He wanted to see what he could do or be. He went about it all the wrong way. He should have applied himself at the first school that he went to and prevent so many problems. Then he would go further quicker. I learned not to run from your problems because they will always catch up with you. IV. Character The main character in this story is Holden. He is a teenage boy that is having a hard time staying in school. He is not the conceited type or the really shy type. He was really confused and had no idea what direction his life should follow when he went to Pencey Prep. He had to find out who he was on his little adventure when he left Pencey. It seemed like everything depressed him. He really learns fast. In about two days he went from wondering where he was going to get it all back together. He realized who and what was important to him. He is a pretty smart and level headed guy. He learned quite a bunch on this little adventure. He had a different way of looking at things than most people. Everything is really depressing to him. The most important person in his life is his sister. He had a few girlfriends along the way, but he did not know how to get along with them very well. V. Conclusion This was a really good novel. It is the type of book that once you pick it up you cannot put it down. It has many good characters in this book. The values in this book are great. It has valuable lessons in it. It relates to many teenagers. That is probably why it is popular among high school and college students. I was really impressed by and enjoyed this book. I definitely see why it is on the list. I would recommend this book to all my friends. This is one of the best books that I have read. This has many life lessons in this book that I can relate to. The lessons in this book will really help

Mariana Trench Facts and Location

Mariana Trench Facts and Location The Mariana Trench (also called the Marianas Trench) is the deepest part of the ocean. This trench lies in an area where two of the Earths plates- the Pacific Plate and the Philippine Plate- come together. The Pacific plate dives under the Philippine plate, which also partially gets pulled along. It is also thought that water can be carried with it, and may contribute to strong earthquakes by hydrating rock and lubricating the plates, which might lead to a sudden slip. There are many trenches in the ocean, but because of the location of this trench, it is the deepest. The Mariana Trench is located in an area of old seafloor, made up of lava, which is dense and causes the seafloor to settle further. Plus, since the trench is so far away from any rivers, it does not get filled with sediment like many other oceanic trenches, which also contributes to its extreme depth. Location The Mariana Trench is located in the western Pacific Ocean, east of the Philippines and about 120 miles east of the Mariana Islands. In 2009, President Bush declared the area surrounding Mariana Trench as a wildlife refuge, called the Marianas Trench Marine National Monument, which covers approximately 95,216 square miles. Size The trench is 1,554 miles long and 44 miles wide. The trench is more than 5 times wider than it is deep. The deepest point of the trench- which is known as the Challenger Deep- is almost 7 miles (over 36,000 feet) deep and is a bathtub-shaped depression. The trench is so deep that at the bottom that the water pressure is eight tons per square inch. Water Temperature The water temperature in the deepest part of the ocean is a chilly 33-39 degrees Fahrenheit- just above freezing. Life in the Trench The bottom of deep areas like the Mariana Trench is composed of an ooze made up of the shells of plankton. While the trench and areas like it havent been fully explored, we know that there are organisms that can survive at this depth, including bacteria, microorganisms, protists (foraminifera, xenophyophores, shrimp-like amphipods, and possibly even some fish. Exploring the Trench The first trip to the Challenger Deep was made by Jacques Piccard and Don Walsh in 1960. They didnt spend much time at the bottom, and couldnt see much as their sub kicked up too much sediment, but they did report seeing some flatfish. Voyages to the Mariana Trench have been made since then to map the area and collect samples, but humans had not been to the deepest point in the trench until 2012. In March 2012, James Cameron successfully completed the first solo, human mission to the Challenger Deep. Sources Alden, Andrew. 2009. Why the Mariana Trench is So Deep.Dohrer, Elizabeth. 2012. Mariana Trench: The Deepest Depths. LiveScience.Jackson, Nicholas. 2011. Racing to the Bottom: Exploring the Deepest Point on Earth. The Atlantic.Lovett, Richard A. 2012. How the Mariana Trench Became the Earths Deepest Point. National Geographic Daily News.NASA Earth Observatory. 2012. New View of the Deepest Trench.Roach, John. 2005. Life is Found Thriving at Oceans Deepest Point. National Geographic.USGS. Understanding Plate Motions.

Cal report Essay Example | Topics and Well Written Essays - 500 words

Cal report - Essay Example We further, get to know and understand about the concepts of evidence based management along with the consideration of the management knowledge and profession in the category of science or art. After researching extensively on the management related issues, I learnt that research plays a significant role and gives in a major contribution in acquiring foundation knowledge and updated information. Through my analytical understanding, I came to conclude that the element of knowledge can be only created if we perform a task which results in value addition. While, the learning that that we obtain in our class is called experience. The process of creating knowledge, and gaining experiences has already begun altering my life and making it useful for further experiences. It was all in the course of my active role playing in the rigorous process of my learning that I started to determine and discover my position in the company. I began to investigate and figure out as to how and in what ways it is possible to learn for the experiences of other people around us.

EXTERNAL OR ADVOCACY WRITTEN MEMORANDUM Essay Example | Topics and Well Written Essays - 1500 words

EXTERNAL OR ADVOCACY WRITTEN MEMORANDUM - Essay Example Later in the night, the defendant Kerry Knight, the varsity basketball coach arrived bringing with him a keg of beer. Although there was a note which said â€Å"Do not drink if under 21† on the keg, most of the guests, 21 or not, drank anyway and the defendant did not stop any of them. The plaintiff was initially offered a cup of beer by his friend Richards and later went to the keg himself for a refill. The defendant left the party at one time leaving the guests drinking and finishing up the keg. The plaintiff had several more cups and when the keg was almost empty was about to leave Devin’s house when the defendant reappeared. He asked the plaintiff if he had drunk beer and the latter said he had a cup. The plaintiff then got his jeep key from near the TV where the coach kept all car keys and took off with his friend Taylor who asked for a ride home. The defendant did not at any time stop the plaintiff from leaving with his jeep key. On the way home, the defendant hit a tree and broke a leg. He spent the entire summer in cast and missed the next basketball season. As a consequence, his team lost that season and so did the plaintiff’s hope for a Division scholarship. The plaintiff is frustrated over the fact that although he can eventually still play basketball, he can never be as brilliant as it used to be in playing basketball. To decide whether or not the defendant is liable for the plaintiff’s injuries, it is necessary to prove that the defendant was negligent and that if so found, it was this same negligence that was the proximate cause of the plaintiff’s injuries. Negligence is defined in the case of Manning v. Andy 454 Pa. 237, 310 A. 2d 75 (1973) as â€Å"the want of due care which a reasonable man would apply under the circumstances. Conduct is negligent only if the harmful consequences thereof could reasonably be foreseen and prevented by the exercise of reasonable care.† Moreover, the elements of cause of action for negligence had been