The Tokyo String Quartet free essay sample

After watching their fine performance at Jordan Hall in February, I marveled at the Tokyo String Quartets magical musicianship. Not only does each of the four performers play with command and complete control of their instruments, but they play with sensitivity as well. The ensemble opened the concert with an early Haydn quartet (Opus 20, No. 2), which was played in a delightfully spirited manner. The heart of the concert followed, with Benjamin Brittens Quartet No. 2, a complex but startling work written in response to World War II. The piece was introduced by Peter Oundjian, the groups first violinist, who informed the audience that at last he, being British, had convinced his otherwise Asian ensemble to perform this British work. After intermission, Beethovens Quartet No. 7 closed the concert, and proving themselves to be true professionals, the group performed the challenging work without a flaw. The tempos did feel a little fast throughout the first and last movements, but the players worked hard to stay in control. We will write a custom essay sample on The Tokyo String Quartet or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The group worked as a unit in complete sync, listening and playing with each other throughout even the most difficult passages. They also demonstrated their enjoyment of the music they played during their two encores, smiling and moving with the music. One of the finest ensembles in the world, the Tokyo Quartet played beyond all expectations, demonstrating what true musicianship means. n

night advice elie essays

night advice elie essays At the beginning of the book Elie has a very strong faith in God and the Jewish religion, but this faith is tested when he is moved from his small town by the Nazi's. Elie has to deal with the death of his family, the death of his innocence, and the death of his God at the very young age of fifteen. He tells us of the horrors of the concentration camp; starvation, beatings, torture, illness, and hard labor. He comes to question how God could let this happen and to redefine the existence of God in the concentration camp. "The night was gone. The morning star was shining in the sky. I too had become a completely different person. The student of the Talmud, the child that I was, had been consumed in the flames. There remained only a shape that looked like me. A dark flame had entered into my soul and devoured it." as Wiesel faces each day and witnesses the starvation, the beatings of innocent people, and the tortures, his faith in God begins to waiver. By the end of the book Wiesel has lost his belief in God. If there is a God, how could he allow this to happen, he wonders. Wiesel is a witness to all the horrible things. The death of his family, the death of his childhood and the death of his God. As the days go by, there are frequent selections. A man with a little stick decides who will live and who will die. This man acts like God. To the right you live, to the left, you die. As Wiesel watches the evil that exists, his belief in the existence of God continues to deteriorate. Wiesel asks, "Where is my God? Where is He?"(61) ...

Silicon vs. Silicone

Silicon vs. Silicone Silicon vs. Silicone Silicon vs. Silicone By Maeve Maddox A reader has observed confusion between the words silicon and silicone and has asked for a post to illustrate the difference. Silicon (chemical symbol Si) is a non-metallic element that ranks next to oxygen in respect of abundance in the ground. Silicone is a chemical compound that contains silicon. The teeny plates that contain a set of electronic circuits are usually made of silicon. Because so many silicon chip manufacturers located their facilities in the Santa Clara Valley south of San Francisco, the area came to be known as â€Å"Silicon Valley.† Silicone has a great many different applications for everything from breast implants to spacecraft assembly. It’s used in the manufacture of textiles, paint, cosmetics, and cookware with non-stick surfaces. Here are some examples from the Web in which the words appear to be unintentionally reversed: Plan your busy social life with this fun planner from the Silicone Valley collection.  - a stationery site. Social Media Goes to Washington - Obama Heads to Silicone Valley - a news site. Some years ago, when silicon baking wares came out, I jumped on them with glee.  - a personal blog. Sometimes, the â€Å"error† is deliberate. For example, an episode of the television series Botched is called â€Å"Silicone Valley.† It’s about a woman who has had numerous plastic surgeries with horrific results. An article in Newsweek is headed â€Å"Home: It’s Silicone Valley.† The article is about silicone cookware. A car wash located in Miami, Florida is called â€Å"Silicone Valley Car Wash.† Silicone is an ingredient in some car waxes. If you are referring to the element, the valley, or computer chips, spell the word silicon. For products or applications, spell it silicone. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:7 English Grammar Rules You Should KnowYay, Hooray, Woo-hoo and Other AcclamationsNeither... or?

The Innovative Entrepreneur Coursework Example | Topics and Well Written Essays - 250 words

The Innovative Entrepreneur - Coursework Example An example of disruptive innovation was the iPod. I admired the product because it changed how people listen and buy music (Kahney, 2011). I decided that this was an innovation because it created a new platform to get access to music which did not exist before. Starbuck recent market development strategy of â€Å"Skinny Lattes† and low fat/calorie syrup was innovative. I admired the innovation because it was able to address the increasing change in consumption behavior as more people become concerned about their health. This was innovative because it was able to create a product that fits human health through reducing the level of calories. I decided that the idea was innovative because it was able to address an existing problem of obesity (Starbucks Corporation, 2014). However, the current innovative idea might affect the consumption of other foods. This might affect the company’s performance in the market. The change of PayPal business model from a cryptography company to an online money transfer company was innovative. Currently, PayPal enables people to transfer money online from one part of the world to another within a short time. I admire this innovative idea because it was able to identify a gap that existed in the market, an aspect that led to creation of one of the most successful company in the world (Cohan, 2013). However, the disadvantage of the move is that it affected the original idea that led to establishment of the company. Kahney,  L. (2011, October 22). An Illustrated History of the iPod And Its Massive Impact [iPod 10th Anniversary] | Cult of Mac. Retrieved  May  27, 2014, from

INTERNATIONAL ECONOMIC LAW Assignment Essay Example | Topics and Well Written Essays - 3500 words

INTERNATIONAL ECONOMIC LAW Assignment - Essay Example ote rule and with the globalization thrust of the WTO, economic growth and development should have propelled economic equilibrium but nonetheless some countries still remain in the quagmire of poverty and unable to cope with the demands of the multilateral trading agreements. This paper will likewise demonstrate that the equality clause remains a lip-service during the process of negotiations and deliberations until it is submitted to the floor for approval as comments and oppositions registered by developing and least developed economies over the inclusion of certain provisions or requests for amendments and modifications to the multilateral agreements and/or decisions are overturned by the sheer number, extreme pressure or overwhelming influence of developed economies that suggested revisions or changes to safeguard the interest of the less developed countries were not given due course at all even though anchored on meritorious grounds. The revolutionary measures introduced by the WTO under the Most-Favored-Nation and National Principles were considered as breakthroughs in world trading to level the field but on the contrary, it became an avenue to oppress the poor and it is the task of this paper to critically analyze the issues for its failure to alleviate poverty and spawn economic growth and development as WTO set out to achieve from the beginning, to include a perspective in the settlement of disputes. Before the advent of WTO, the trade relations between countries could be traced back to the first century of the Common Era where a Greek Manuscript Traveler named Periplus Maris Erythraei recorded transactions between the Romans and the Indians. In West Asia, Asian nomads used camels to travel towards their trading destinations to trade silk and spices. Some countries used ships and boats to sail the seas to trade with other countries. During the middle ages, the first printed paper money was made by Song Dynasty and England was able to gain market

Empowerment of Talent Essay Example for Free

Empowerment of Talent Essay The present paper is an investigation of how empowerment of talent is being met in the present times when the entire world is going through rapid changes in almost all walks of life. The changes are bringing the countries of the world together creating a global village and it is the time of mutual gain and benefits. In this very scenario, all major players have been active in the race of competitive advantage that has spread world over. Diversity is what the world has witnessed and affected all the people either in cities of remotest villages. Technological and scientific advances are seen as the ultimate solution of the problems of the world. However, one thing that is seriously being talked about is the development and effective utilization of human capital at every area of work and society. This at once opens a wide door of arguments and conflicts between the nations especially between the developed and the developing world. This paper undertakes an extensive investigation at the issue of talent and the challenges present to the world in the empowerment and retention of talent world over. The paper looks at a number of different sources to gather a number of viewpoints to reach an analysis. In the conclusion section, the paper makes recommendation along with findings of the investigation. 2- Defining Globalization Different writers see the concept of globalization in different terms and diversified contexts. However, there is a common link between their definitions and explanation of the phenomenon of globalization in today’s discourse. For example, Samli (2002) defines globalization in the context of technological advances that have taken the entire world with a swing; other phenomenal milestones that the world has covered in the journey of globalization are outbursts of information and related technologies, common know-how that has been increasing dramatically with the advent of these new concepts, and financial flows that have seen almost every corner of the world: the rise of the corporate culture. According to the author major portion of globalization is to technological advancement of the world. The author defines technology as â€Å"the application of science to economic problems† . Technology is also important in the process of elevating general standard of living on earth. In terms of globalization technology has not only improved rapidly in the recent times, but also its transfer to the remotest areas of the world has made the overall progress a material reality. This is why people from one corner to another are connected with each other via, satellite, Internet, and so forth. Chasing the history of globalization takes us to the nineteenth century when, according to Samli (2002) â€Å"globalization was well on its way† . Such technological strides as telegraph, steamships, rail-road had back then started the process of globalization causing shrinkage for the entire world. Economies conversion with flow of capital continued as international migrations and information technology flows were driven by activities of trade and services which were constantly growing with a rapid pace. However, there are certain issues that the author brings to the reader’s attention in connection with globalization. As developing countries see a way out in globalization by benefitting from agricultural reforms and services provision (which still would be critical to their future development), it is highly required that this process be continued, otherwise the author sees a bungling up between opportunities and struggle to grow worldwide. We can sum up the definition of globalization by Samli that there are at least four important areas where this concept is fruitful for the entire world. 1) Possibilities for specialization and comparative advantage; 2) increased productivity through specialization; 3) more competition (both locally and internationally) and reduction of monopoly; 4) possibilities for transfer of technology and improved production worldwide. Hence, entrepreneurship is one answer to a number of challenges that the entire world is facing: adjustment to global challenges like empowerment of talent without fighting the war of talent is possible through the proper development of entrepreneurship

To Characterize a Character :: essays research papers

To Characterize a Character   Ã‚  Ã‚  Ã‚  Ã‚  Character is the combination of qualities and features that distinguish a person, group, or thing from others. The wise Benjamin Disraeli once said, â€Å"Characters do no change. Opinions alter, but characters are only developed.† This statement is worth acknowledging, however, I disagree. Characters are an essential part of any literary piece, and in the novel The Scarlet Letter by Nathaniel Hawthorne, I have observed several characters alter and change. Of course, Disraeli is referring to the character within a person and I am referring to characters (or imaginary people) in a novel, but they do have a relation. What would a novel’s character be without an inner character, or personality? Drastic alterations of character occur in both Hester Prynne and Roger Chillingworth. But who, in reference to my statement of what character is, has more of it?   Ã‚  Ã‚  Ã‚  Ã‚   Hester Prynne is the social outcast of the Puritan village due to her sin of committing adultery. She wears a large letter â€Å"A† on her bosom and is constantly put to shame by it. The townspeople (including children) openly mock her as she walks about. But even so, Hester endures it and has gained great strength from it. Though she is an outcast, she works hard and continues to keep herself and her daughter, Pearl, alive and well. Hester achieves survival through sewing. She has, â€Å"†¦bore on her breast, in the curiously embroidered letter, a specimen of her delicate and imaginative skills†¦Ã¢â‚¬  (Page 56). She even sews clothing for the homeless, but they are ungrateful for it. Because of her ability to stay alive, and help the needy even though nobody ever helped her, some referred to the letter â€Å"A† on her chest as â€Å"Able.†   Ã‚  Ã‚  Ã‚  Ã‚  Roger Chillingworth, who is secretly the husband of Hester Prynne, has a great amount of character, also. He arrives in town and decides to stay upon his promise to discover the father of Hester’s child. He serves as a physician knowing several medicine concoctions from roots and weeds, as taught by the Indians. Soon, it is suggested by people of the town that Chillingworth should move in with Reverend Dimmesdale in order to care for him during his time of illness. After living together for a while, Chillingworth realizes that Dimmesdale’s illness is not a physical illness. It is due to some internal and spiritual illness, such as guilt. Chillingworth takes advantage of this finding and plays with the Reverend’s emotions already knowing that he is the father of Pearl.

Dbq12: the Industrial Revolution: Beginnings Answers

DOC #1 This document would help support the geographical/resource paragraph for the essay question – essentially, England had coal which powered machines, iron which created the machines and wool which the machines made into thread and then textiles. If the map is to scale, it is easy to infer that the resources were fairly close to canals or ports which meant less expense and faster shipping to the factories. DOC#2 This document supports the geographical/resource paragraph for the essay – factories needed a large, mobile population to work in the factories.DOC#3 This document supports an innovation paragraph because the idea of the assembly line was first used in the textile mills to increase production. This document could also be used to support the resource paragraph because if there were not so many people available to work in the factories, then there would not be enough people to man the assembly line. DOC#4 This document aids the resource/geography paragraph as it discusses the coal, iron and wool resources’ proximity to ports and rivers. These waterways cut down on shipping time and cost, as land shipping is usually more costly due to the length of time it takes.Because thee resources are close together, they can also be easily experimented with, due to the lower shipping costs. DOC#5 This document would support an innovation/scientific paragraph as it focuses on how English thinkers are able to work on their inventions. DOC:6 This document can be used in an innovation paragraph as it focuses on what inventions produced which results. It could also be used to support a resource paragraph as it infers that with these inventions, less people were needed to work, so more people were available to work in factories.It could also be used to support a factory paragraph as it describes the inventions that created the first textile mills, the first industry in England. Doc7 This document could support an innovation paragraph due to the impr ovements in agriculture which are able to support a growing number of city dwellers due to increased harvests. It could also support a resource paragraph as it infers that less people are needed on farms to plant and harvest crops; therefore, people are available to work in factories. Doc8This document would support a resource paragraph as it describes how farms create more food and infers that more people are available for other jobs. It could also support a political paragraph as it states that Parliament id not interfere with the consolidation of land into large farms. Doc9 This document would support a political paragraph as it states that England’s freedom in politics and economics, as compared to other countries like France and Germany where businesses are strictly regulated and shipping costs are prohibitive toward industrial development, led to its status as being the first country to industrialize.

Electrical Engineering Essay

1. Introduction Engineers have the potential of developing technology that will be used by hundreds, thousands, even millions of people. Since so many people are using this technology, it has to be safe and it has to benefit one population without making another suffer. As the engineers design new technology, they are the ones that have an ethical responsibility to ensure that it will not endanger lives or cause any suffering. The purpose of the essay is to explore the specific issues that face electrical engineers. The primary focus in this essay will be addressing the question: how can an issue be an ethical concern if it does not directly endanger human life or society? This is particularly important as in contrast to other branches of engineering, the moral issues surrounding electrical engineering do not usually affect a consumer’s health or lead to injury or death. A civil engineering dilemma could involve a building collapsing or roads falling apart leading to direct death or injury, s uch as the â€Å"L’Ambiance Plaza Collapse†1 in Connecticut, or the â€Å"Sampoong Department Store Collapse†2 in Seoul. However, as discussed in Fleddermann (2000)3, the problems faced by electrical engineers are no less important, and that the engineers in this discipline should be aware of the particular ethical dilemmas of this field. The field of electrical engineering covers a wide range of technology from power generation and transmission lines to integrated circuits used in computers. This essay will outline, using real-life examples, three major concerns in electrical engineering and explain how they impact the world on an international scale. The current solutions to the ethical dilemmas will be evaluated using ethical analysis, and alternative solutions will be provided. The following scenarios are an excellent illustration of the ethical issues that electrical engineers have to face and opens up a unique discussion about their responsibilities in both a national and international setting. Issue 1 – Quality of product vs. commercial success Electrical engineers are involved in the manufacturing of everyday household appliances. The circuitry that is designed is used in products that are sold by the manufacturer. Manufacturer’s can prioritise the commercial success of their product over the actual quality. This can result in a conflict of interest between manufacturer and engineer since the manufacturer can be  financially motivated, whereas an engineer is supposed to hold paramount the welfare of public in their professional duties (engineering code of ethics)5. An example of this is the manufacturing of the Intel microprocessor in 19944. The microprocessor had a flaw in it that meant that a regularly used operation by users would give the incorrect results. The engineers knew of this problem, and rectified it for future version. Despite this, Intel continued selling the product. This error was found by users, and Intel decided it would only replace microprocessor with a good one to people who could demonstrate that they needed it. Should Intel have provided a replacement regardless? Since Intel was aware of the problem, was it unethical to withhold this information from the users? If this information had been given, and warnings had been included, does this solve the ethical problems for the company? According to Intel, since the error was so minor it would not affect the majority of users. However the few people would have ‘suffered’ from this flaw could have been rectified if Intel had offered to replace their microprocessor for free. This is what Intel did do and so according to utilitarianism principles their response was ethically sound. However, what was immoral was the fact that they did not bring up this issue themselves, and that they continued manufacturing and selling the product without warnings. They did not respect the dignity of their consumers enough to let them be informed consumers. By applying Kantian ethics, one can determine that Intel did not respect the dignity of their customers, and was merely using them as a means to an end. This was to maximise their profit margin by exhausting their faulty stock. There are a number of alternative solutions that Intel could have taken. Intel could have continued selling their product with a warning label so that further customer’s would be aware of flaw. A better solution would have been if Intel discontinued making this microprocessor and told their customers of the flaw straight away, whilst also offering a replacement chip. Issue 2 – experimental nature of electrical. The technology used by engineers to design equipment is complex, and outside the understanding of a majority of general consumers. In addition to this, the lasting effect of some of these technologies is unknown. Since electrical technology is designed on such a small scale, there can be  unknown effects due to our limited understanding of quantum physics. This raises an interesting issue that has sparked debate. Can we use technology that we don’t fully understand, but use on a daily basis? Is it safe to use this technology considering that there may be a potential risk that we have yet to comprehend? The nature of electrical engineering can be somewhat experimental. Transmission lines are used every day to transfer energy into our homes. There are inconclusive theories6 that suggests that these transmission lines which emit low-frequency electromagnetic radiation can be harmful to the general population. This ranges from causing headaches and muscles fatigue to an increased risk of cancer6. Is an engineer obliged to consider these potential risks in their design, even if there is little proof or knowledge into the lasting effects? Currently transmission lines are designed so that they are around 5-10 metres off the ground, this is both for efficiency as well as to remove them from the reach of the general public, avoiding electrocution. However, not many transmission lines have shielding to reduce or eliminate the effects of electromagnetic fields, as there is no quantitative evidence to suggest that shielding is necessary. If the observational theories were proven to be true, however unlikely, that would mean that the general public have been placed in a position of possible harm. In the unlikely case this was true, does the small probability of this being true outweigh the seriousness of the potential harm (cancer). An engineer should be morally responsible at all times, and so an engineer should employ some sort of safety measure. Even if there is only a tiny potential for transmission lines to have lasting negative effects, there should be methods used to combat this threat. This is applying contractualism principles. If engineers themselves believed that they could be exposed to these harmful effects, and knew that they could do something about it, they would integrate some shielding into their transmission line design. Issue 3 – sustainability and power generation, impact of cheap labour Power generation and sustainability is a key concern for all people in the world. Electrical engineers are a vital part of this global machine concerned with sustainability. Engineers primarily concern themselves with providing the most efficient means of power generation and distribution, but this can cause negative effects on the global community. Can a balance be achieved? Is it possible for an electrical engineer to be  morally responsible at all time? Our current primary energy source is dependent on a limited resource, coal and fossil fuels7. The utilisation of these materials results in emissions and waste that are harmful to the environment. Since an electrical engineer is only concerned with the production of energy and not of its disposal is this even an issue they should concern themselves with? It’s not just up to one person to be ethically responsible. An engineer is only a small part of a network of morally autonomous agents. An engineer can apply virtue ethics or kantian ethics, and create awareness of environmental issues. An engineer should have a virtuous nature and consider all areas of society that they can impact. If an engineer applies Kantianism, their actions would involve trying to tell their managers that they are using the Earth’s limited resources as a means to an end, and the environment gets negatively affected by this. If an engineer raises concern about environmental issues, then they are ethically sound. Even if the situation does not change due to the opinions of higher up people, the engineer has done all that they can be expected to. Cheap Labour: An example of our global effect is found in a youtube video8 where cheap child labour is used to break down parts in a circuit board for further use. The toxic fumes emitted from deconstructing the components are extremely hazardous and can cause lasting health consequences. Companies source labour to developing countries because it is an extremely economical alternative. This is primarily due to developing nations not having as stringent workplace health and safety requirements, and also being able to obtain workers who would work for a much lower wage. Essentially this action will achieve the same outcome, for a lesser cost. These companies clearly priorities profit margins over social wellbeing. Is this an electrical engineers concern? An electrical engineer is part of the company that makes the decision to employ cheap labour, and so they can be in a position to influence this decision. A number of options are available. Employ 1st world employees to perform the same job locally This will mean that there is a higher cost for the company. However, this will take away work from third work countries. Cheap labour will no longer  be exploited, but the people of the country will no longer have employment, which could have serious roll-over effects on the society and economy. A better solution would be: Employ 3rd world employees, and provide better wages and working conditions. The major benefit of this is that a company can still provide work for the global community, while improving the working conditions and economies of the developing nations, rather than exploiting them. The downside is extra cost put into educating employees and providing good equipment to apply process. Both scenarios involve extra money input from companies, resulting in loss of profits, but this is weighed against the safety of the people contracted to the company. Value of human life is held paramount here which satisfies engineering code of ethics. References 1. http://www.engineering.com/Library/ArticlesPage/tabid/85/ArticleID/168/LAmbiance-Plazza.aspx 2. http://www.hazardcards.com/card.php?id=8 3. http://www.ele.uri.edu/courses/ele400/f12/cases.pdf 4. B. Crothers, â€Å"Pentium woes continue,† Infoworld, vol. 16, no. 48, pp. a. 1–18, Nov. 18, 1994. 5. http://www.engineersaustralia.org.au//sites/default/files/shado/About%20Us/Overview/Governance/CodeOfEthics2000.pdf 6. http://www.mcw.edu/radiationoncology/ourdepartment/radiationbiology/Power-Lines-and-Cancer-FAQs.htm#1 7. http://www.dg.history.vt.edu/ch2/impact.html 8. https://www.youtube.com/watch?v=YeDw6yHQVbI

1993 Dbq About New England and Chesapeake Region Essays

1993 Dbq About New England and Chesapeake Region Essays 1993 Dbq About New England and Chesapeake Region Essay 1993 Dbq About New England and Chesapeake Region Essay After they defeated the Spanish Armada in 1588, the English began to explore and colonize the New World. By the 1600s, the English occupied the eastern part of the New World. As reformations and revolutions went on in England, different types of people immigrated to different parts of the New World. Two distinct regions, New England and the Chesapeake region, grew to be different in economy, social and family life, and religious beliefs. The two different way of life created two settlements that contrasted and complemented each other. Though the differences between the settlements of New England and Chesapeake region are many, they are largely due to the different style of life and desires, such as economic and religious freedom, that led the people to leave England. The economy between the New England region and the Chesapeake region were far apart from each other. The Southern region of the New World was known for agriculture because of the rich and fertile soil. In 1611, John Rolfe perfected a way to grow tobacco without the bitter tang and it became a cash crop instantly. Farmers were attracted to the money that was made from growing and selling tobacco. Workers were needed to work for the farmers and since slaves were expensive they were not used until after the 1700s. Instead, indentured servants were often brought over to work the farms. New England was a rocky and hilly area with poor soil and the climate was not suitable for agriculture. Merchants, craftsmen, and fishers were common to the area and trading was important because Boston was a main port harbor. As read in â€Å"Articles of Agreement† (Springfield, Massachusetts, 1636), plantations in New England consisted of merely forty families which was nothing compared to southern plantations. In History of Virginia, John Smith said, â€Å"The worst [among us were the gold seekers who]with their golden promises made†¦there was no talk†¦but dig gold, wash gold, refine gold, load gold. † Gold was a big attraction for people in the south and the obsession grew over time amongst them. Emigrants that were in the North focused less on gold seeking and more on family management and trade management. Different types of economies also resulted in different family and social life between the two regions. In â€Å"Ship’s List of Emigrants Bound for New England† by John Porter, the emigrants traveled to New England with their family members and some brought along their servants. During the 1600s, because of short lifespan, women gave birth to several children leading to large families moving to New England. On the contrary, in â€Å"Ship’s List of Emigrants Bound for Virginia† shows that the majority of people that immigrated to Virginia consisted of men; very few women traveled to Virginia. With fewer women, the population remained small in the South. Family life was more important to the North because of the large Puritan settlement in Massachusetts. On the other hand, due to the large male population in the Chesapeake region, agriculture business was more important than keeping a family together. In addition, the South had many diseases such as malaria, dysentery, and typhoid fever which caused a decrease in members in the Virginia area. Reasons for a large male population in the Chesapeake region also include the laws of primogeniture, which stated that only the eldest son of a family was allowed to inherit land, which left the younger sons helpless. The North was much keener on education than the South due to trading and businesses. In 1636, Puritans founded Harvard College in Massachusetts, which still stands as a highly prestigious college today. Education was more valued in the North while the South home-schooled their children and taught them how to run plantations. Though the College of William and Mary of Virginia was founded in 1693, it remained that plantation and agriculture maintenance was deemed more important. Due to the religious nature of the Puritans, education was valued so that children can read the Bible. Religious freedom was greatly desired by Puritans and one of the main reasons for immigration. Puritans believed that the church should only accept â€Å"visible saints† and because King Charles I accepted all of his subjects, they left England for Massachusetts. John Winthrop wrote: â€Å"We must be knit together in this work as one man†¦We must consider that we shall be as a city upon a hill. The eyes of all people are upon us†¦if we shall deal falsely with our God in this work we have undertaken, and so cause him to withdraw his present help from us,† in A Model of Christian Charity. Winthrop believed that his followers should stay together in unity and to always remember their religion and to follow it well. Puritans entered the Massachusetts area, ready to pursue religious freedom from the Church. On the other hand, the Chesapeake region consisted of Protestants who followed the Church of England. However, following religion did not become as important to the Protestants until the 1700s. In History of Virginia by Captain John Smith, he mentioned that Smith had to kill one of the captains to stop the settlers from going back to England as the settlers were being unruly. Without unity, the Chesapeake region was hard to maintain order, but the unity between the Puritans was bound by religion and their desire to practice it. In 1643, The New England Confederation, a military alliance, was created between the Massachusetts Bay Colony, New Haven, Connecticut, and Plymouth as a step towards colonial unity. In â€Å"Governor Berkeley and His Council on Their Inability to Defend Virginia Against a Dutch Attack, December 1673†, William Berkeley complained of how settlers in the South were weak and unable to protect themselves. They had no order, hence no unity, and without unity between the emigrants, the society would have problems such as being unable to protect against potential threats. The economy, the social and family life, and the religious beliefs set the New England and the Chesapeake region apart. Though there are specific reasons and events that set these two settlements apart, the key component that influenced the two diverse environments was desire. The people of England migrated because England was not providing for them what they needed or wanted. The New World represented freedom in all aspects of life. Nonetheless, these two settlements, as different as they were, formed the foundation of America. Even today, most of America’s agricultural needs are focused in the South while businesses and trading is in the North.

Auditing Chapter 2

Chapter 2 The CPA Profession 2-1The four major services that CPAs provide are: 1. Audit and assurance services Assurance services are independent professional services that improve the quality of information for decision makers. Assurance services include attestation services, which are any services in which the CPA firm issues a report that expresses a conclusion about the reliability of an assertion that is the responsibility of another party. The four categories of attestation services are audits of historical financial statements, attestation on the effectiveness of internal control over financial reporting, reviews of historical financial statements, and other attestation services. 2. Accounting and bookkeeping services Accounting services involve preparing the clients financial statements from the clients records. Bookkeeping services include the preparation of the clients journals and ledgers as well as financial statements. 3. Tax services Tax services include preparation of corporate, individual, and estate returns as well as tax planning assistance. . Management consulting services These services range from suggestions to improve the clients accounting system to computer installations. 2-2The major characteristics of CPA firms that permit them to fulfill their social function competently and independently are: 1. Organizational form A CPA firm exists as a separate entity to avoid an employer-employee relationship with its clients. The CPA firm employs a professional staff of sufficient size to prevent one client from constituting a significant portion of total income and thereby endangering the firms independence. 2. Conduct A CPA firm employs a professional staff of sufficient size to provide a broad range of expertise, continuing education, and promotion of a professional independent attitude and competence. 3. Peer review This practice evaluates the performance of CPA firms in an attempt to keep competence high. 2-3The Public Company Accounting Oversight Board provides oversight for auditors of public companies, including establishing auditing and quality control standards for public company audits, and performing inspections of the quality controls at audit firms performing those audits. -4The purpose of the Securities and Exchange Commission is to assist in providing investors with reliable information upon which to make investment decisions. Since most reasonably large CPA firms have clients that must file reports with the SEC each year (all companies filing registration statements under the securities acts of l933 and l934 must file audited financial statements and other reports with the S EC at least once each year), the profession is highly involved with the SEC requirements. The SEC has considerable influence in setting generally accepted accounting principles and disclosure requirements for financial statements because of its authority for specifying reporting requirements considered necessary for fair disclosure to investors. In addition, the SEC has power to establish rules for any CPA associated with audited financial statements submitted to the Commission. 2-5The AICPA is the organization that sets professional requirements for CPAs. The AICPA also conducts research and publishes materials on many different subjects related to accounting, auditing, management advisory services, and taxes. The organization also prepares and grades the CPA examinations, provides continuing education to its members, and develops specialty designations to help market and assure the quality of services in specialized practice areas. 2-6Statements on Standards for Attestation Engagements provide a framework for attest engagements, including detailed standards for specific types of attestation engagements. -7The PCAOB has responsibility for establishing auditing standards for public companies, while the Auditing Standards Board (ASB) of the AICPA establishes auditing standards for private companies. The ASB previously had responsibility for establishing auditing standards for both public and private companies. Existing auditing standards were adopted by the PCAOB as interim auditing standards for public company audits. 2-8Generally acce pted auditing standards are ten general guidelines to aid auditors in fulfilling their professional responsibilities. These guidelines include three general standards concerned with competence, independence, and due professional care; three standards of field work including planning and supervision, understanding the entity and its environment, including its internal control, and the gathering of sufficient appropriate evidence; and four standards of reporting, which require a statement as to presentation in accordance with generally accepted accounting principles, inconsistency observed in the current period in relation to the preceding period, adequate disclosure, and the expression of an opinion as to the fairness of the presentation of the financial statements. Generally accepted accounting principles are specific rules for accounting for transactions occurring in a business enterprise. Examples may be any of the opinions of the FASB. 2-9Auditors can obtain adequate technical training and proficiency through formal education in auditing and accounting, adequate practical experience, and continuing professional education. Auditors can demonstrate their proficiency by becoming licensed to practice as CPAs, which requires successful completion of the Uniform CPA Examination. The specific requirements for licensure vary from state to state. 2-10For the most part, generally accepted auditing standards are general rather than specific. Many practitioners along with critics of the profession believe the standards should provide more clearly defined guidelines as an aid in determining the extent of evidence to be accumulated. This would eliminate some of the difficult audit decisions and provide a source of defense if the CPA is charged with conducting an inadequate audit. On the other hand, highly specific requirements could turn auditing into mechanical evidence gathering, void of professional judgment. From the point of view of both the profession and the users of auditing services, there is probably a greater harm from defining authoritative guidelines too specifically than too broadly. -11International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC). ISAs are designed to improve the uniformity of auditing practices and related services throughout the world by issuing pronouncements on a variety of au dit and attest functions and promoting their acceptance worldwide. A CPA who conducts an audit in accordance with GAAS may not comply with ISAs because there may be additional ISA requirements that extend beyond GAAS requirements. 2-12Quality controls are the procedures used by a CPA firm that help it meet its professional responsibilities to clients. Quality controls are therefore established for the entire CPA firm as opposed to individual engagements. 2-13The element of quality control is personnel management. The purpose of the requirement is to help assure CPA firms that all new personnel are qualified to perform their work competently. A CPA firm must have competent employees conducting the audits if quality audits are to occur. 2-14A peer review is a review, by CPAs, of a CPA firms compliance with its quality control system. A mandatory peer review means that such a review is required periodically. AICPA member firms are required to have a peer review every three years. Registered firms with the PCAOB are subject to quality inspections. These are different than peer reviews because they are performed by independent inspection teams rather than another CPA firm. Peer reviews can be beneficial to the profession and to individual firms. By helping firms meet quality control standards, the profession gains if reviews result in practitioners doing higher quality audits. A firm having a peer review can also gain if it improves the firms practices and thereby enhances its reputation and effectiveness, and reduces the likelihood of lawsuits. Of course peer reviews are costly. There is always a trade-off between cost and benefits. 2-15Firms may belong to Center for Audit Quality and the Private Companies Practice Section (PCPS) Firm Practice Center. The mission of the Center for Audit Quality is to foster confidence in the audit process and to aid investors and the capital markets by advancing constructive suggestions for change rooted in the profession’s core values of integrity, objectivity, honesty and trust. The PCPS Firm Practice Center provides practice management resources for firms of all sizes. In addition to these resource centers, the AICPA also provides the Governmental Audit Quality Center and Employee Benefit Plan Audit Quality Center to provide resources for performing quality audits in these unique and complex audit areas. 2-16a. (1)b. (2)c. (3)d. (3) 2-17a. (2)b. (1)c. (2)d. (3) 2-18a. The comments summarize the beliefs of many practitioners about the Sarbanes–Oxley Act and the PCAOB. The arguments against the Act can be summarized as four arguments: 1. Costs of complying with the Act are excessively high, especially the requirement to report on internal control over financial reporting, and will discourage companies from becoming public companies. 2. Relative cost for local audit firms is excessively high. 3. Additional oversight is not needed because sufficient quality controls have already been implemented by most audit firms. 4. Three other things already provide assurance of adequate quality: a competitive economic environment, legal liability, and auditing standards. To support these comments, it can be argued that the profession has generally functioned well with relatively little controversy and criticism. The arguments against these comments are primarily as follows: 1. Reporting on the effectiveness of internal control over financial reporting will provide benefits in improved controls, resulting in higher quality financial reporting and reduced losses from fraud. 2. The increased confidence in financial reporting will increase access to capital and lower the cost of capital by reducing information risk. 2-18 (continued) 3. Changes in the scope of CPA practices and other threats to audit quality required government regulation. 4. Regulation of public company audits will not affect most audit firms that do not have public company audit clients. b. There is no correct answer to this question. Different people reach different conclusions, depending on the weights put on the various arguments. Time is needed to effectively assess both the costs and benefits of the Act. 2-19a. Engagement performance . Human resources c. Engagement performance d. Engagement performance e. Relevant ethical requirements f. Monitoring g. Acceptance and continuation of clien ts and engagements h. Human resources i. Human resources j. Leadership responsibilities 2-20a. Rossi and Montgomerys primary ethical consideration is their professional competence to perform all of the audit work for filing with the SEC. In addition, if Rossi and Montgomery have performed bookkeeping services or certain consulting services for Mobile Home, they will not be independent under PCAOB and SEC independence requirements. The firm must also be a registered firm with the PCAOB. b. The filing with the SEC, in addition to normal audited financial statements, will require completion and registration with the SEC of Form S-1 which includes an audited summary of operations for the last five fiscal years as well as many additional schedules and descriptions of the business. Each quarter subsequent to the filing, Form 10-Q must be filed; and within 90 days of the end of each fiscal year Form 10-K must be filed with the SEC. In addition, Form 8-K must be filed whenever significant events have occurred which are of interest to public investors. These forms must be filed in conformity with Regulation S-X, which requires considerable disclosures in addition to those normally required in audited financial statements. 2-21 BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |GENERAL STANDARDS | | |The auditor must have adequate technical training and |It was inappropriate for Holmes to hire the two students to conduct | |proficiency to per form the audit. |the audit. The audit must be conducted by persons with proper | | |education and experience in the field of auditing. Although a junior | | |assistant has not completed his formal education, he may help in the | | |conduct of the audit as long as there is proper supervision and | | |review. |The auditor must maintain independence in mental attitude|To satisfy the second general standard, Holmes must be without bias | |in all matters relating to the audit. |with respect to the client under audit. Holmes has an obligation for | | |fairness to the owners, management, and creditors who may rely on the | | |report. Because of the financial interest in whether the bank loan is | | |granted to Ray, Holmes is independent in neither fact nor appearance | | |with respect to the assignment undertaken. |The auditor must exercise due professional care in the |This standard requires Holmes to perform the audit with due care, | |performance of the audit and the preparation of the |which imposes on Holmes and everyone in Holmes organization a | |report. |responsibility to observe the standards of field work and reporting. | | |Exercise of due care requires critical review at every level of | | |supervision of the work done and the judgments exercised by those | | |assisting in the audit. Holmes did not review the work or the | | |judgments of the assistants and clearly failed to adhere to this | | |standard. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |STANDARDS OF FIELD WORK | | |The auditor must adequately plan the work and must |This standard recognizes that early appointment of the auditor has | |properly supervise any assistants. advantages for the auditor and the client. Holmes accepted the | | |engagement without considering the availability of competent staff. In| | |addition, Holmes failed to supervise the assistants. The work | | |performed was not adequately planned. | |The auditor must obtain a sufficient understanding of the|Holmes did not obtain an understanding of the entity or its internal | |entity and its environment, including its internal |control, nor did the assistants obtain such an understanding. There | |control, to assess the risk of material misstatement of |appears to have been no audit at all. The work performed was more an | |the financial statements whether due to error or fraud, |accounting service than it was an auditing service. | |and to design the nature, timing, and extent of further | | |audit procedures. | | |The auditor must obtain sufficient appropriate audit |Holmes acquired no evidence that would support the financial | |evidence by performing audit procedures to afford a |statements. Holmes merely checked the mathematical accuracy of the | |reasonable basis for an opinion regarding the financial |records and summarized the accounts. Standard audit procedures and | |statements under audit. |techniques were not performed. | |STANDARDS OF REPORTING | | |The auditor must state in the auditor’s report whether |Holmes report made no reference to generally accepted accounting | |the financial statements are presented in accordance with|principles. Because Holmes did not conduct a proper audit, the report | |generally accepted accounting principles (GAAP). should state that no opinion can be expressed as to the fair | | |presentation of the financial statements in accordance with generally | | |accepted accounting principles. | 2-21 (continued) |BRIEF DESCRIPTION OF GAAS |HOLMES ACTIONS RESULTING IN FAILURE TO COMPLY WITH GAAS | |The auditor must identify in the auditor’s report those |Holmes improper audit would not enable him to determine whether | |circ umstances in which such principles have not been |generally accepted accounting principles were consistently applied. |consistently observed in the current period in relation |Holmes report should make no reference to the consistent application | |to the preceding period. |of accounting principles. | |When the auditor determines that informative disclosures |Management is primarily responsible for adequate disclosures in the | |are not reasonably adequate, the auditor must so state in|financial statements, but when the statements do not contain adequate | |the auditor’s report. |disclosures the auditor should make such disclosures in the auditors | | |report. In this case both the statements and the auditors report lack| | |adequate disclosures. |The auditor must either express an opinion regarding the |Although the Holmes report contains an expression of opinion, such | |financial statements, taken as a whole, or state that an |opinion is not based on the results of a proper audit. Holmes should | |opinion cannot be expressed, in the auditor’s report. |disclaim an opinion because he failed to conduct an audit in | |When the auditor cannot express an overall opinion, the |accordance with generally accepted auditing standards. | |auditor should state the reasons therefor in the | | |auditor’s report. In all cases where an auditors name is| | |associated with financial statements, the auditor should | | |clearly indicate the character of the auditors work, if | | |any, and the degree of responsibility the auditor is | | |taking, in the auditor’s report. | | 2-22a. International auditing standards. b. PCAOB auditing standards. c. PCAOB auditing standards (reporting in the U. K. will be under international auditing standards). d. Generally accepted auditing standards. e. International auditing standards. f. PCAOB auditing standards (due to the publicly-traded debt). 2-1International Standards on Auditing (ISAs) are issued by the International Auditing and Assurance Standards Board (IAASB (http://www. ifac. org/IAASB/). Visit the IAASB’s website to answer the following questions: 1. What is the primary objective of the IAASB? Answer: The objective of the IAASB is to serve the public interest by setting high-quality auditing and assurance standards and by facilitating the convergence of international and national standards, thereby enhancing the quality and uniformity of practice throughout the world and strengthening public confidence in the global auditing and assurance profession. International Standards on Auditing (ISA) are used by auditors in countries that have adopted ISAs as their auditing standards. 2. What is the IAASB’s due process that it follows when setting standards? Answer: The IAASB follows a due process in setting standards. The standards-setting Public Interest Activity Committees (PIAC) identify new projects based on review of international developments and consultation with the Public Interest Oversight Board. †¢ The project may be assigned to a task force, which considers whether to hold a public forum or roundtable. †¢ Dra ft pronouncements are exposed for a minimum of 90 days. †¢ The task force considers all comments and whether re-exposure is needed. †¢ The PIAC votes on the approval or withdrawal of the pronouncement. Affirmative vote of at least two-thirds of the members, but not less than 12, is required to approve an exposure draft. Internet Problem 2-1 (continued) 3. The IAASB is committed to transparency. How does the IAASB make public information related to standards setting activities? Answer: The IAASB is committed to transparency. Where practicable, meetings are broadcast over the Internet or recorded. Meeting agendas and minutes are published on the International Federation of Accountants (IFAC) website. All exposure drafts are subject to public exposure for a minimum of 90 days. (Note: Internet problems address current issues using Internet sources. Because Internet sites are subject to change, Internet problems and solutions may change. Current information on Internet problems is available at www. pearsonhighered. com/arens).

Explain why information systems project management requires careful Essay

Explain why information systems project management requires careful attention to quality management - Essay Example Second reason is that lack of focus on quality management within information systems project management can result in rework and high number of project changes. Such issues can cause delay in the completion of business processes which can consequently decrease the level of organizational efficiency. This is the reason why experts suggest adhering to the standards of quality while managing any information system project. â€Å"It certainly is a better and safer practice to plan quality in advance than hope that no quality gaps occur† (Mladinov 2012, p. 1). Therefore, we can say that quality management and IT systems project management go side by side in order to reap desired benefits from the projects. Quality planning process refers to the set of tasks that ensure quality of the project during all phases of the project. Some of those tasks include designing and checking the quality standards, using most appropriate resources for the project, and continuously monitoring the efficiency and quality of each of the completed tasks. Quality planning is a systematic process that interprets the policy regarding project quality into a set of measurable targets. The planning includes identification of all objectives and laying down a sequence of steps to meet those objectives. The techniques of quality planning include use of control charts, statistical sampling, flowcharting, designing of experiments, cost benefit analysis, benchmarking, cost benefit analysis, and use of quality management methodologies. The outputs of the quality assurance process include updated project management plan, updated organizational process assets, updated project document, and change requests in accordance with the results of analysis of processes. Mladinov, L 2012, Importance of Quality Management on IT Projects Within the Pharmaceutical Industry, viewed 16 December 2013,