Louise Essay

The story is entitled by a woman’s name, therefore it gives a foreshadowing that the story will be about a woman or a girl named Louise. The first sentence begins with the personal pronoun I, which means that the story is written in the first person. Thus, taking into consideration that the author is a man, even before the reading, it is possible to suppose that the story will be about a woman who has left a great impression about herself. Usually it is a good impression even if it is about a one-way love. That’s why from the very beginning the story has surprised me much, because it begins with the sentences: â€Å"I could never understand why Louise bothered with me. She disliked me and I knew that behind my back she seldom lost the opportunity of saying a disagreeable thing about me.† Such statement (she disliked me) is a challenge for a curious reader and makes him read up to the end and find the reasons. Having read the story â€Å"Louise† I can say that the main theme of it is the relationships between people. The problem which the author raises is that some people can play on their neighbours’ feelings very easily. They use any possibility to do it. In case of the main character, Louise, it is her mystic heart disease. She could convince everybody, including herself, in its existence and there have not been any attempts to argue, before the narrator has done it. He tells the story in an ironic way, but at first it is a hidden irony. He does not comment on the events, he just presents them. For example, while Louise’s first husband Tom Maitland wants the narrator to believe in her bad condition and for that oxymoron â€Å"she’s dreadfully delicate† and metaphor â€Å"her life hangs on a thread† are used, the narrator brings the proofs of an absolutely different state of things, using the antithesis in parallel constructions: â€Å"I had noticed that if a party was amusing she could dance till five in the morning, but if it was dull she felt very poorly and Tom had to take her home early.† In such way, without any remark, just using antithesis in order to show how Louise’s words contradict her actions, the author shows the irony of the situation: â€Å"Of course it will kill me,† she said – It didn’t kill her.† â€Å"Her friends asked her why she did not marry again. Oh, with her  heart it was out of the question, she answered – A year after Tom’s death, however, she allowed George Hobhouse to lead her to the altar.† The uttered represented speech shows the way of Louise’s usual behavior and produces the necessary effect on the reader. And even that fact that she always repeated to her husbands that she wouldn’t live long and the fact that she â€Å"outlived† both of them produces an ironic effect. I think, it is possible to say that all Louise’s life is one big antithesis, because she has lived more than forty years softly making other people do what she wants but constantly repeating â€Å"I hate the thought of anyone sacrificing themselves for me.† All people who surrounded her describe her with such epithets: â€Å"a frail, delicate girl with large and melancholy eyes†, â€Å"dreadfully delicate†, â€Å"the most gentle wife† and no one has ever thought that it was just a mask. Only the narrator has mentioned the possibility of its existence: â€Å"Perhaps she knew that I alone saw her face behind the mask and she hoped that sooner or later I too should take the mask for the face.† And only at the end of the story he reveals his true attitude to her. He expresses his irony about her behavior openly and says: â€Å"I think you’ve carried out a bluff for twenty-five years. I think you’re the most selfish and monstrous woman I have ever known. You ruined the lives of those two unhappy men you married and now you’re going to ruin the life of your daughter.† Again the antithesis is used. Firstly the narrator himself describes her as â€Å"a frail, delicate girl with large and melancholy eyes† and then from his own words she appears to be â€Å"a selfish and monstrous† and even â€Å"a devilish woman†. Only now it is possible to answer why â€Å"Louise bothered† with the narrator. Only he has seen her real face. The plot structure of the story â€Å"Louise† is as following: 1. There is no exposition. The development of the action begins from the first sentence: â€Å"I could never understand why Louise bothered with me†. 2. The rising action is almost the whole story 3. The climax is in the last dialogue between the narrator and Louise. 4. The falling action is a wedding of Louise’s daughter 5. The denouement is Louise’s death.  The elements of plot are ordered chronologically. The line of narration is straight. There are two main characters: Louise and the narrator himself, where Louise is an antagonist and the narrator is a protagonist. There are  also some flat characters such as Tom Maitland, the first husband of Louse; George Hobhouse, her second husband, and her daughter Iris. Making a conclusion, I want to say that this is a true to life story, which can happen anywhere (the author does not even point to a place where the actions have been developing). To my mind, he decided to write this story because Louise really had impressed him much. It seems to me that in some cases he even admires the ability of this woman to make everything in a way she wants it to be done. It produces such effect that she dies at the day of her daughter’s wedding only because she wants to show that she is really ill and has had right that her daughter’s wedding will kill her. I think it is very topical nowadays, because a lot of people wear their masks in order not to show their real faces and intentions.

Biology Interest Among Asasipintar Students

biology interest among ASASIPINTAR STUDENTS | A MINI PROJECT REPORT| Submitted by 1. AHMAD SYAZWAN BIN SUHAIMI AP00161 2. IZZATY SHAIMA BINTI SHAMSUDIN AP00164 3. MUHAMMAD FAIZUAN BIN AMINUDDIN AP00159 4. SITI NABILA AMIRA BINTI SAMSUDIN AP00158| Submitted toMiss Noraniza Binti IbrahimSTATISTICS (PNAP0154)ASASIpintarPUSAT PERMATApintarTM NEGARAUNIVERSITI KEBANGSAAN MALAYSIA (UKM)APRIL 2013| Table of Contents Content| Page| Abstract| | Introduction to project topic| |Methods of Data Analysis| | Analysis and Results| | Conclusion| | References| | Appendix| | | ABSTRACT Most students have to take biology as one of the subjects graded in their CGPA. But not all students want to be a doctor or have much interest in biology. Quizzes and test are frequently used to measure the level of understanding of students towards specific topic of a subject Biology quizzes are common, and their marks or scores in these quizzes can be used to measure either their effort in the quizzes or their interest in biology or maybe both.This research paper discussed the relationship between the interest in biology and their total score, gender and their study style and lastly the relationship between scores 1. INTRODUCTION 2. 1. Overview Biology is one of the compulsory courses that have to be taken by ASASIpintar students. This course aims to enhance the students’ understanding and knowledge in biological sciences. Teaching methods include small group lecture, tutorial, laboratory experiments, independent learning and problem based learning. Students will be assessed by weekly quizzes, lab reports, and mid-semester and final semester examination.However, the interest level of students in Biology differs from one another. Other than that, their style of studying Biology or doing their revision on this particular subject is also different between students. This project aims to study the relationship between these two factors, which are the level of interest in Biology and their style of learning and studying the subject with the scores that these students gained in their topical quizzes. 2. 2. Objectives 2. 3. 1. To investigate the relationship between interest and total score 2. 3. 2.To investigate the distribution of interest in biology among student 2. 3. 3. To investigate the relationship between gender and study style 2. 3. Research Question 2. 4. 4. Does interest has any relationship with the total scores gain by student in their quizzes? 2. 4. 5. What are the distribution of interest in biology among student? 2. 4. 6. Is there any relationship between gender and their style of study biology? 2. 4. Research Hypothesis A statistical hypothesis is a conjecture about the population parameter. This conjecture may or may not be true.Null hypothesis (Ho) is a statistical hypothesis states that there is no difference between a parameter and a specific value, or that there is no difference between the two parameters while alternative hypothesis (H1) is a statisti cal hypothesis that states the existence of a difference between a parameter and a specific value, or states that there is a difference between two parameters. 2. 5. 7. Hypothesis 1 Ho: There is no relationship between interest and total score H1: There is relationship between interest and total score 2. 5. 8. Hypothesis 3 Ho: The students’ interest in biology are distributed as follows; 17. % are not interested, 20% are moderate and 62. 5% are interested in biology. H1: The distribution are not the same as stated in Ho. 2. 5. 9. Hypothesis 2 Ho: There is no relationship between gender and study style H1: There is relationship between gender and study style 2. 5. 10. Hypothesis 4 Ho: There is no relationship between interest and study style H1: There is relationship between interest and study style 2. METHODOLOGY Herein, the chosen respondents were randomly selected from ASASIpintar students. The survey methods are the research instruments used for the data collection. 0 stud ents of ASASIpintar were chosen in this study accomplished a questionnaire to assess their biology quizzes’ marks. The computed values are compared to the Likert scale for data interpretation. The collected data were analyzed using SPSS software. These will be presented below: 3. 5. Descriptive statistics The descriptive method is used to collect the necessary data. In the descriptive statistic, the measures of tendency (mean, mode, median and variance) will be calculated. Measures of tendency are numerical values that locate, in some sense, the center of a data set.The data will be presented in bar chart or pie chart for qualitative data and histogram for quantitative data. 3. 6. Inferential statistics The inferential statistics using sample data to draw coclusions about the ASASIpintar students. The sample random is selected and the information gained from it is used to make generalizations about the ASASIpintar students. 3. 7. 11. Correlation 3. 7. 12. 1. Pearson’s correlation coefficient test was used to determine the relationship of non-parametric data. One of the tests is to check the relationship between gender and the study style.The linear correlation coefficient (r) is used to measure the strength and direction of a linear relationship between two variables 3. 7. 12. 2. Spearman’s correlation coefficient test was used to determine the relationship between parametric and non-parametric data. One of the tests is to check the relationship between interest of the students towards biology and their total score. The linear correlation coefficient (r) is used to measure the strength and direction of a linear relationship between two variables 3. 7. 12. Comparison Test 3. 7. 13. 3. Chi-squareThe Chi-square goodness-of-fit test is used to how well a particular statistical distribution, such as a binomial or a normal. The null hypothesis Ho is that the particular distribution does provide a model for the data; the alternative hypothesis H1 is that it does not. 3. ANALYSIS AND RESULTS 4. 7. Descriptive statistics 4. 8. Inferential statistics 4. 9. 13. Relationship between interest and total score VARIABLES| R| R SQUARE| Interest and Total score| . 399| . 159| Since r = 0. 399, there is weak positive correlation between total score and interest. Since r= 0. 159, this indicates that 15. % of the variation in total score can be attributed to the linear relationship with the interest. 15. 9% of total variation in total score is explained by regression line using the interest. Another 84. 1% is explained by other variable. Since the P-value is 0. 011 and it is less than ? -value, the null hypothesis is rejected. There is sufficient evidence to show that there is relationship between the interest and the total score. It is proven that the interest does affect the total score. 4. 9. 14. Distribution of interest in biology VARIABLES| P-VALUE| Interest in biology| 0. 190|Since the P-value is 0. 19 and it is more than ? -value, the null hypothesis is failed to be rejected. There is sufficient evidence to show that the students’ interest in Biology are distributed as follows; 17. 5% are not interested, 20% are moderate and 62. 5% are interested in biology. 4. 9. 15. Relationship between style and gender VARIABLES| P-VALUE| Style and Gender| 0. 558| Since the P-value is 0. 558 and it is more than ? -value, the null hypothesis is failed to be rejected. There is sufficient evidence to show that there is no relationship between the study style and gender.It is proven that the gender is independent to the study style. The study style may affected by environment and the students’ self. 4. CONCLUSION 5. REFERENCES 6. APPENDIX 7. 9. Questionnaire Personal information| | Age | | Gender | | Interest in biology| 1| 2| 3| 4| 5| | | | | | | Which of the following is the way you study? | | Study alone| | Group study| | Continuous study| | Stay up| | What is your marks in following quizzes? | | The cell| | Cellular respiration| | Biochemistry | | Photosynthesis | | Plant physiology | | 7. 10. Analysis of interest & total score Correlations| | TotalScore| Interest|Spearman's rho| TotalScore| Correlation Coefficient| 1. 000| . 399*| | | Sig. (2-tailed)| . | . 011| | | N| 40| 40| | Interest| Correlation Coefficient| . 399*| 1. 000| | | Sig. (2-tailed)| . 011| . | | | N| 40| 40| *. Correlation is significant at the 0. 05 level (2-tailed). | 7. 11. Analysis of gender ; style Correlations| | Style| Gender| Style| Pearson Correlation| 1| -. 095| | Sig. (2-tailed)| | . 558| | N| 40| 40| Gender| Pearson Correlation| -. 095| 1| | Sig. (2-tailed)| . 558| | | N| 40| 40| Case Processing Summary| | Cases| | Valid| Missing| Total| | N| Percent| N| Percent| N| Percent|Gender * Style| 40| 100. 0%| 0| 0. 0%| 40| 100. 0%| Gender * Style Crosstabulation| | Style| Total| | Discussion| Study Alone| Stay up| continuous study| | Gender| Male| Count| 4| 6| 5| 5| 20| | | Expected Count| 4. 0| 7. 5| 4. 0| 4. 5| 20. 0| | female| Count| 4| 9| 3| 4| 20| | | Expected Count| 4. 0| 7. 5| 4. 0| 4. 5| 20. 0| Total| Count| 8| 15| 8| 9| 40| | Expected Count| 8. 0| 15. 0| 8. 0| 9. 0| 40. 0| Chi-Square Tests| | Value| df| Asymp. Sig. (2-sided)| Pearson Chi-Square| 1. 211a| 3| . 750| Likelihood Ratio| 1. 221| 3| . 748| Linear-by-Linear Association| . 355| 1| . 551| N of Valid Cases| 40| | | . 6 cells (75. 0%) have expected count less than 5. The minimum expected count is 4. 00. | 7. 12. Analysis of gender ; interest Case Processing Summary| | Cases| | Valid| Missing| Total| | N| Percent| N| Percent| N| Percent| Gender * int| 40| 100. 0%| 0| 0. 0%| 40| 100. 0%| Gender * int Crosstabulation| | int| Total| | not interested| moderate| interested| | Gender| Male| Count| 2| 6| 12| 20| | | Expected Count| 3. 5| 4. 0| 12. 5| 20. 0| | | % within Gender| 10. 0%| 30. 0%| 60. 0%| 100. 0%| | | % within int| 28. 6%| 75. 0%| 48. 0%| 50. 0%| | | % of Total| 5. 0%| 15. 0%| 30. 0%| 50. 0%| female| Count| 5| 2| 13| 20| | | Expected Count| 3. 5| 4. 0| 12. 5| 20. 0| | | % within Gender| 25. 0%| 10. 0%| 65. 0%| 100. 0%| | | % within int| 71. 4%| 25. 0%| 52. 0%| 50. 0%| | | % of Total| 12. 5%| 5. 0%| 32. 5%| 50. 0%| Total| Count| 7| 8| 25| 40| | Expected Count| 7. 0| 8. 0| 25. 0| 40. 0| | % within Gender| 17. 5%| 20. 0%| 62. 5%| 100. 0%| | % within int| 100. 0%| 100. 0%| 100. 0%| 100. 0%| | % of Total| 17. 5%| 20. 0%| 62. 5%| 100. 0%| Chi-Square Tests| | Value| df| Asymp. Sig. (2-sided)| Pearson Chi-Square| 3. 326a| 2| . 190| Likelihood Ratio| 3. 461| 2| . 177| Linear-by-Linear Association| . 63| 1| . 686| N of Valid Cases| 40| | | a. 4 cells (66. 7%) have expected count less than 5. The minimum expected count is 3. 50. | ANOVA| | Sum of Squares| df| Mean Square| F| Sig. | Score1| Between Groups| 87. 811| 4| 21. 953| 2. 331| . 075| | Within Groups| 329. 689| 35| 9. 420| | | | Total| 417. 500| 39| | | | Score2| Between Groups| 31. 709| 4| 7. 927| 1. 950| . 124| | Within Groups| 142. 266| 35| 4. 065| | | | Total| 173. 975| 39| | | | Score3| Between Groups| 9. 376| 4| 2. 344| . 710| . 591| | Within Groups| 115. 599| 35| 3. 303| | | | Total| 124. 975| 39| | | | Score4| Between Groups| 21. 78| 4| 5. 494| 1. 217| . 321| | Within Groups| 158. 022| 35| 4. 515| | | | Total| 180. 000| 39| | | | Score5| Between Groups| 24. 961| 4| 6. 240| 1. 195| . 330| | Within Groups| 182. 814| 35| 5. 223| | | | Total| 207. 775| 39| | | | We used the Other than that, Check relationship between interest and total score – weak relationship Style and total score – no correlation Between score – correlation pearson Correlation coefficient – spearman Style and interest – no correlation – pearson Gender and score – -weak relationship – spearman Style and gender – chi square test = no relationship

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Business management and a career path in marketing Essay

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Pioneer women by joanna stratton Essay Example | Topics and Well Written Essays - 750 words

Pioneer women by joanna stratton - Essay Example In the book, â€Å"Pioneer Women: Voices from the Kansas Frontier,† Joanna Stratton gives details some of the astonishing women from the Kansas frontier, one of the toughest region, viewed from any angle, how bravely they fought for the day to day existence and for the welfare of the members of their families. Their heroism was not ordinary. The author begins the book with an argument against men, which is difficult to counter. She writes, (1982, p.12) â€Å" As my father dryly observed sixty years ago in New Viewpoints in American History, ‘ All our great historians have been men and were likely therefore to be influenced by a sex interpretation of history all the more potent because unconscious.† Way back in 1867, Carrie Stearns Smith began the interesting and tough journey from Kansas City, Missouri to her new abode to south of Fort Scott. Since then women have taken giant strides and their contribution for the development of Kansas Frontier Culture has been ou tstanding. The mode of travel was through a stagecoach, through the rough terrain and bumpy roads and difficult mud paths. Stratton created history in literature related to Kansas, by rediscovering the oral histories of 800 Kansas pioneer women collected by her great-grand mother in the 1920s. She classified the mammoth and unorganized collection into 15 themes and 15 chapters to give it the form of historical evidence for the contribution of those women to the Kansas society and culture. She writes, â€Å"So the voices in this book are fresh and new—voices of the marvelous women who survived the bushwhackers and the redskins (and the Kansas men), the blistering sun and the angry wind, pursuing the daily round in quiet heroism without ostentation or complaint.†(p. 12-13) So, the authenticity of the contents of the book is unchallengeable, as they are from the primary sources. With fortitude and by remaining true to the traditions of the societal conditions prevailing t hen, the women tamed the Kansas frontier. The contents of the book will generate strong sentiments amongst the women readers and for valid reasons. The life of the prairie women, their endurance and loneliness makes an incredible reading. It is not only history—it is a profound mystery. If facts are stranger than fiction, they are in abundance in this book. No woman, in any part of the world, should ever be called upon to live that type of life. Their faith in God did play a role in their determination to survive in the tough social and geographical conditions. The endurance capacity of the Indians was much more and the author observes, â€Å"After the draught of 1860 Kansas lost nearly a third of its white population.†(p.12) This means, the white settlers had alternative sources and place to look forward to but the native Indians had to struggle on with the existing situation, with nowhere to go! The challenges of the prairie women were too difficult for the printed p age to capture as compared to the present day standards. They took active part in building their new homes as bull snakes showed up in rafters. Their life was entirely self-made and they got no help from any quarters, all through their struggle. Stratton throws up a meaningful question, â€Å"What was the work of a farm woman in those days?†(57) This is a profound observation. They helped men in plowing and sowing and danger from snake-bites was an open invitation. It was a do or die-situation for them all through their life, as men did not prevent them from

Management in context Essay Example | Topics and Well Written Essays - 1500 words

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Verification of MBTI Type Essay Example | Topics and Well Written Essays - 500 words

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The of Cross-Border Chemicals - Case Study Example g weakness in the NAIOS treaty, and so the governments of Rantania, Aldor, and Pell put forward drafting a regional treaty on vital environmental concerns in this meeting. The biggest environmental issues involve pollution, protection of the endangered Red Crane, health and environmental effects of TCP, and food security. The issues are spread across all the states, with each state being affected with one or more of the issues. However, it is expected that all the issues will be resolved upon drafting and implementing the regional environmental treaty Firstly, the treaty will develop mechanisms and parameters that will define the boundaries that must not be crossed when it comes to these environmental issues. For instance, the use of TCP is beneficial to farmers because it increases yield, but excessive use will be curbed as much as possible. The treaty will define the boundaries and limits which when breached will call for appropriate action against the violators. Secondly, the treaty will define the course of action to be followed whenever the treaty’s terms are violated. For instance, what kind of measures will be taken against violators, and the procedures involved in adopting such measures. Finally, the treaty will define and explicitly state how future environmental issues will be addressed. It is important to note that this treaty is intended to solve current and future issues, and therefore will be dynamic and

The mystical body of Christ in Catherine de Hueck Doherty's Vision for Thesis Proposal

The mystical body of Christ in Catherine de Hueck Doherty's Vision for Lay Apostolate - Thesis Proposal Example Third, Doherty had been a prolific writer and her works continue to influence many people, lay and religious. The lay apostolates she founded, the Madonna House and the Friendship House, continue to publish her writings, articulate her views, venerate her life, and propagate her writings. Finally or fourth, a number of non-famous and famous lay workers—like Dorothy Day—have expressed that they have been inspired by Doherty. Through the identification of the key perspectives espoused by Doherty, it is possible to explore central theological themes or theme through which the lay apostolates of the pre-Vatican II Catholic Action era were built and how the laity implemented the papal encyclicals of pre-Vatican II. Doherty has been known as a refugee from the Russian Revolution who had possessed nothing more than the clothes she was wearing and the deep religious faith she embraced since childhood. She had lived as a Russian Baroness and as a beggar. She avoided death during her escape from the Bolsheviks and walked in the shoes of both the rich and the poor.1 During the 1920s, her first years in the United States and Canada, she made her living in temporary jobs. While working at a department store, she was overheard talking about her experiences as a member of the Russian nobility, and was offered an opportunity to travel and deliver speeches on the subject. Later, after having lived in poverty for many years, she earned back the wealth she held in Russia. However, following her successful years in the Chautauqua circuit,2 she eventually abandoned material possessions and committed herself to a simple life and lay apostolate. Inspired by Rerum novarum, 3Quadragesimo anno,4 and Pope Pius XI’s letters on the subject of Catholic Action,5 she established Friendship House in the slums of Toronto with the goal of forming a non-segregated residential home for the city’s poor. Beginning her initial apostolate, Doherty lived in community with th e poor of Canada. In 1936, she set up two more houses in Ottawa and Hamilton, Ontario. By 1938, priests in New York City asked her to open a fourth in Harlem. Eventually, Doherty—through support of the Catholic Interracial Council6—was able to open a Friendship House in Chicago, Illinois (1942).7 Three years after marrying journalist Eddie Doherty,8 she moved to Combermere, Ontario, and together the Dohertys founded in 1947 a second apostolate—the Madonna House. According to Julie Leininger Pycior, Doherty’s Friendship House â€Å"†¦championed living out the Gospels through opposition to racial injustice and solidarity with the poor; at the height of its influence in the late 1930s and early 1940s, Harlem Friendship House served as a pioneering center of Catholic lay activism for social justice.†9 In her early years as a lay founder, she sought to remedy social problems by reaching out to the most impoverished individuals and providing educati on on Catholic Social Teaching. Her goal was to address both the spiritual and immediate physical needs of those she served, and to encourage others to recognize the dignity of every human being made in the image of God. During the late 1940s and into her Madonna House period, Doherty’s vision of the lay apostolate broadened considerably as she began to view Catholic Action as multidimensional, extending far beyond protests of social injustices: she viewed the lay apostolate as the fruit of an intimate relationship with Christ in the sacraments, particularly the

Forgivenesses of sins Essay Example for Free

Forgivenesses of sins Essay Pardoners were supposed to issue papal indulgences (forgivenesses of sins) in exchange for alms money, which was to be given to the sick, poor, or another worthy cause. But many pardoners were out-and-out frauds, selling worthless pieces of paper, and even legitimate ones often kept more than their share of the proceeds. This Pardoner is from Rouncivalle, a London hospital well known for the number of illegal pardons connected with it. Most pardoners, like this one, claimed to have come straight from the court of Rome, with a bagful of pardons al hoot off the presses, though of course our Pardoner hasnt set foot outside England. NOTE: Fake pardoners claimed they could do almost anything for the right sum of money, even remove an excommunication. Despite widespread abuses, though, there still were plenty of people gullible enough to believe in a pardoners powers. Theres something suspect in the fact that the Pardoner sings Come hither, love, to me, to the Summoner, who accompanies him in a strong bass voice. Some see more than a hint of sexual perversion in this young man who has thin locks of yellow hair that he wears without a hood because he thinks its the latest style. His small voice and the fact that he has no beard, ne never sholde [would] have, leads Chaucer to suspect he were a gelding or a marea eunuch or effeminate man. NOTE: Scientific opinion of the day believed that thin hair represented poor blood, effeminacy, and deception, while glaring eyes like the Pardoners indicated folly, gluttony, and drunkenness. Chaucers audience would catch the references just as we would instantly see the significance of a villain in a black cape and with a black moustache. As if the description werent bad enough, the Pardoner tricks people into buying phony relics of saints, such as a pillowcase that he says was Our Ladys veil, or a piece of sail allegedly belonging to St. Peter. No wonder he makes more money in a day than the poor Parson does in two months. Ironically, Chaucer calls him a noble eccesiaste, since he can sing a church lesson beautifullyfor money, of course. His tale is right in character: he tells what the pilgrims say they want to hear. He says he bases his sermons on money being the root of all evil (he ought to know). But he admits hes not a moral man, although he can tell a moral tale. In his tale about three rowdies, he ironically delivers a sermon against gluttony and other sins. Afterwards, the Host lights into the Pardoners hypocrisy with such force that the Pardoner is speechless with anger. Chaucer is probably the earliest English poet youre likely to read. A first glance at the original Middle English of the Canterbury Tales, with all those strange-looking words, might be enough to tempt you to slam the book shut, either in disgust or in terror at having to learn it all. But take a closer look and examine some of the words. Youll see that many arent any harder to understand than when some people, trying to be olde-fashioned, write shoppe instead of shop. (Chaucers English is in fact where this idea originated. ) Try to get a dual-language edition of the Canterbury Tales, in which the Middle English original is printed on one side of the page and modern English on the other. When youve gotten some practice reading the original words and checking against the modern English, youll find that the rhythm of Chaucers poetry gets easier to understand. Why is it called Middle English? Simply because its at the midpoint between the ancient language spoken by the Anglo-Saxons of England and the English we speak today. In fact, you might feel grateful that youre reading Chaucer instead of the poetry of some of his fellow fourteenth-century poets, because Chaucers dialectthe Middle English spoken in Londonis the language that evolved into our English, while the dialects the other poets used died out. Imagine trying to read something written in a hillbilly drawl or in a Scottish brogue; standard English, even if its not what we speak all the time, is easier to read. Even if Chaucer had never written a word, it makes sense that the speech of London, the hub of English society, should develop into the standard English that eventually came over on the Mayflower. But Chaucer gave a great boost to the prestige of English, as Shakespeare did later on. Its partly because of Chaucers terrific (though unintentional) public relations job that the poet John Dryden, three hundred years later, called him the father of English literature. There is a robust flavor to Chaucers language that we cant get in a translation, no matter how good it is. You wont be able to get the nuances of all the old words. But after a while youll almost be able to hear the pilgrims chatting away. The opening of the General Prologue bursts with spring, with new life, and shows that Chaucer is both similar to and different from his poetic predecessors. He uses many images of spring that would be familiar to a medievel audience: the April showers (familiar to us too) piercing Marchs dryness, the licour in each plants vein, the breezes inspiring the crops. Its short, but enough of a description to give us a sense of waking up to new and exciting events. Even the birds sleep with open eyes because of the rising sap. Then, instead of moving from the conventional spring setting to a description of courtly romantic or heroic deeds, as his audience might expect, he draws us into a very down-to-earth world. Spring isnt romance; its the time of year when people long to go on pilgrimages. We can all identify with the feeling of spring fever, when we want to travel and shake off the winter doldrums. Whats more, in case we or Chaucers listeners are expecting a conventional medieval description of moral allegorical typesGreed, Love, Fortune, etc. or battles, were in for a shock. Other poets presented characters for moral purposes or to embody ideals such as courtly love. But Chaucer doesnt deal in types, whether religious or courtly, but in portraits of real people. He even ignores the unwritten rule of the time that, if youre describing someone, you start at the top, very orderly, and work down. Chaucer will start with someones beard, then hat, boots, tone of voice, and finally his political opinions! (Thats just a partial description of the Merchant. ) Hes not reporting for a moral purpose, but out of love of life and the people around him. Imagine that youre minding your own business in a wayside tavern and in burst 29 people representing every facet of society. For Chaucer, that meant the nobility, embodied in the Knight and Squire; the church, in the form of the Prioress, Monk, and others; agriculture (the Plowman); and the emerging middle class (the Merchant, Franklin and tradesmen). Rather than shy away from this motley crew, Chaucer the narrator (who is not the same, remember, as Chaucer the poet) befriends and describes them, inserting his own opinions freely.

An Analysis Of Drug Dealing Criminology Essay

An Analysis Of Drug Dealing Criminology Essay A drug is a substance that influences biological processes is too inclusive. Broadly speaking, is any substance that, when absorbed into the body of a living organism, alters normal bodily function. There is no single, precise definition, as there are different meanings in drug control law, government regulations, medicine, and colloquial usage. Definition may be more or less useful according to a specific setting or context. For drugs three such contexts come to mind: medical utility, psycho activity and illegality. The medical utility definition regards a drug as a substance that is used by physicians to treat the body or mind .Obviously, the medical definition contains both an objective and a subjective element. In order for a drug to be used medically, we assume that it does something to the body that is, it acts as a healing agent. This is its objective reality. But in addition a drug has to be recognized as therapeutically useful by physicians, which may not take place even if it works as a therapeutic agent. Controversy may exist with respect to whether some drugs are medically useful. For instance as of this writing, marijuana is recognized and legitimated as medicine in 10 states but not the other 40 and it is not so recognized by the federal government , heroin can be used as a painkiller in the United kingdom but not in the United states. This is the subjectively or socially constructed side of the medical definition of how drugs are defined. For explaining drug dealing I am using thre e different theories which we have discussed in the course term one. Three theories are 1) The classical school, 2) The Chicago school and 3) subcultures. The classical school: The central themes of the Classical school are not really part of Criminology. The classical school was largely inspired by the notion that society was governed by a social contract. This emphasised the importance of free will so that criminal behaviour was the result of a rational choice. Society had the rights to punish offenders and it was considered that doing so would have a different effect. In the eighteenth century so called classical thinking emerged largely in response to the arbitrary and cruel forms of punishment that continued to dominate. Beccaria and Jeremy Bentham two of the most important enlightenment thinkers in this area through coming from very different philosophical position. Both sought to limit the barbarity of eighteenth century system of justice. Beccarias general theorem is that a punishment may not be an act of violence of one or of many against a private member of society, it should be public immediate and necessary the least possible in the case given p roportionate to the crime and determined by the laws  [1]  . Successful deterrence in Beccaries view first of all required punishment to be certain. The more likely one is to be punished for ones action, the less likely one is to engage in deviant behaviour. The law must be clear and must be enforced consistently. Second, the swiftness of the punishment also has a positive impact on the violation of rules .Third, the severity of the punishment must be significant enough to deter further misconduct but no more severe than is necessary to bring about the effect  [2]  . Although the drug is used for some purposes benefit to the society like as medical purpose but the misuse pf drug can be traced in the human society from earlier. It has a great destructive effect on the society particularly on the young society as they are the most vulnerable victims of so called drug dealing. The impact of drug dealings plays a very dominant rule on the society as the abuse of misuse of drug i s capable of affecting the route on the society. The increasing impact of misuse of drug can be found in different society and in different part of the world. So drug dealing is widely recognised as an offence under different jurisdiction in the world. We should have paid more concern relating to the matter of that, how can we deal with this problem of misuse of drug. On the one hand we must ensure that proper punishment of the offenders, where as this is also important to ensure all basic rights of the offender as per direction of classical school and other theories. An offender must not be punished for others act. The law relating drug dealing must be clear and must be enforce consistently .However we need to keep it in our mind that our purpose not to punish and punish against the offenders. But put an impact of this punishment on the society thats why the people can understand easily what would happen if they commit any crime. According to the Beccaria: the end of punishment therefore is no others than to prevent the criminal from doing further injury to society and to prevent others from committing the like offence. Such punishments therefore and such a mode of inflicting them ought to be chosen as will make the strongest and most lasting impression on the minds of others with the least torment to the body of the criminal. British philosopher Jeremy Bentham adopted some of the ideas from the classical approach to punishment. He regarded our own system of punishment s as illogical and called for the introduction of a more precise and wholly enforced criminal code of 1792.Benthams theory is that human behaviour is generally directed at maximising pleasure and avoiding pain. Individuals broke the law, he felt in order to gain excitement, money, sex or something else that was valued. There were some difference s between Beccaria and Bentham. Both rejected the death penalty, through Bentham argued that it could be used in cases of murder arguing that in almost all cases its negative consequence outweighed any positive ones that might ensue. Bentham was a firm believer in the efficacy of the prison. According to Bentham the social action should be guided by the objective of ensuring the greatest happiness for the greatest number. Since misuse of drug is destructive of the whole society, so this is a criminal offence and not merely an offence against morality. This why the punishment of drug dealer must be ensured in such a manner which can be cited as a good example for society . A gain as like as Beccaria punishment are viewed by Bentham as essentially negative and they, therefore, must be restricted so as only to produce desired outcome. The punishment should be proportionate o the crime committed and must not be exceeding the limit to the crime committed. The Chicago school: In the 1930s a branch of urban sociology often referred to as the Chicago school of human ecology opened up a new approach to explaining crime. This school grew from the ideas of Robert park, who suggested there were parallels between communities of human and those of plants and animals. Park adopted some of his central concepts from biology .Chicago university has a special place in the history of criminology. Chicago was Americas second largest city and it was undergoing rapid and significant change. Half of the population of Chicago in 1900 has been born outside the USA.A city compromised several natural areas with characteristics blended from their ethnic composition, socio economic make up and physical surrounding. Patterns of change in the city paralleled changes in balance of nature. They were influenced by economic competition for space and the urban environment was affected by a process of invasion, dominance and succession. Park viewed the human population in American citie s as being migratory rather than fixed. Two members of the Chicago Shaw and Henry Mckay developed the ecological model using it as the basis for a wide ranging study of juvenile delinquency in Chicago and other American cities. For Chicago they divided the city into 140 areas of one square mile each and mapped the residences of recorded delinquents. They also divided Chicago into concentric zones and calculated the percentage of the juvenile population resident in the areas and zones. Shaw and Mckay suggested that community problems were concentrated close to the centre of the citys centre core and rates declined radically. The highest rates occurred in areas where buildings were in decay where economic status was lowest and where there were greater concentrations of recently arrived families similar results were found in American. Chicago law school represent one of the most dynamic theory of modern criminology. The finding the shaw and Mckey subjected that community problems were concentrated close to the centre of the city. The highest rate of diligence residence was found close to the city canter core and rules declined residence. According to shaw and Mckey the socio economic condition place a dominant rule behind any kind of offence. However the authenticity of this statement can also be found at a close look in the shaws and Mckeys theory . The tendency to commit any drug related offence is higher in poor and urban society than residential area. A s we know over 80% of total production of opium is being produce in Afghanistan where the socio economic condition is so poor. They are suffering from hunger and poverty which produce a fertile land for growing opium. A close attention may also reveal that potential customer of illegal drugs is much higher in the cities and the urban area rather than in residen tial area. The authenticity of this argument is proven by Shaw and Mckeys theory. Chicago law school theory also confirmed the process of invention dominance, succession is said to lead to break down of social equilibrium. Subcultures: The sub cultural explanation offered by Cloward and Ohlin extends part of Mertons theory and also incorporates some aspect of cultural transmission . Cloward and Ohlin considered that many young boys would suffer from problems of adjustment and frustrated ambition. Some would look for deviant solution .Cloward and Ohlin added a new perspective to strain theory by suggesting that access to illegitimate opportunities was unevenly distributed. As a result the types of delinquency and of associated subcultures in which those youth participated would be largely determined by the opportunities presented in the communities where they lived. Cloward and Ohlin said there were three types of delinquent subculture. Firstly, the criminal subculture: This would be found in working class areas where there was already a developed structure of illegitimate opportunities. It was mainly concerned with theft for profit. Secondly, the conflict subculture: This would develop in areas which lacked legitim ate and illegitimate opportunity structures and which were socially disorganised. Delinquent activities would resolve around gang fights. Thirdly the retreatist or double failure subculture: This subculture would be adopted by youths, looking for a deviant solution who did not become involved in one of the other subcultures because of internalised inhibitions or because they tried to do so but failed. Activities were mostly concerned with the use of drugs. An important point about Cloward and Ohlins theory is that for them a delinquent group was one which had delinquency as a central activity. Toby suggest that if they were right gang delinquency would account for less than a tenth of juvenile prosecutions in America. Now if someone asks a question that is, who is the major victim of so called drugs dealing? Obviously the answer is young people of the society. It has already made clear by cloward and ohlin theory, whereby it was stated that the young boys would suffer from problems of adjustment and frustrated ambition. And as a result they could be influenced to take drugs. The cloward and ohlin added a new perspective to strain theory by suggesting that access to illegitimate opportunities was unevenly distributed. As a result the types of delinquency and of associated subcultures in which those youth participated would be a largely determined by the opportunities presented in the communities where they lived. So this frustration about life would lead the young people to commit any crime including drug related crime and misuse of drug. It has been found in the long running Gang history in America whereby a large number of youth involved of taking illegal drugs and misuse of drugs. Drug use can be a problem to the society in two ways : objectively and subjectively .The objective or essentialist perspective defines social problems by the harm that certain condition inflict on the society death , disease, economic cost , a reduction in productivity and so on. The subjective or constructionist perspective defines social problems by the concern certain condition cause and the steps society takes to deal with them. Thus drug use the consumption of alcohol and tobacco included, are problems to society because they harm their users and the rest of us as well .And drug use is also a problem to society because many people fear and are concerned about the consumption of psychoactive substances and try to do something about reducing its extent, through legislation, law enforcement, treatment, media representations, prevention and education. The drug control system of the League of Nations was inherited by the United Nations (UN).   The World Health Organization (WHO) participation is based on a statutory responsibility for evaluating drugs for control.   UN drug control organizations underwent a variety of iterations as new pharmaceutical drugs came to market and natural drugs came under international drug control.   The United Nations Office on Drugs and Crime (UNODC) is currently the lead UN drug control organization.   UNODC has approximately 350 staff members worldwide  [3]  . Licensing and regulating the drugs trade would require international agreement to work effectively, with purchase of drugs at source from producers in developing countries. The Uk could go it alone and licence domestic cultivation and supply ,although there will always be a demand for higher quality cannabis resins (e.g. Moroccan Pollen, Charas , Nepalese, Minali etc), although this could partially be supplied by ( potentially very high potency) resins produced from domestic plants  [4]  . The financial effects of legislation and regulation of the drugs trade would have benefits in excise duty VAT, general economic growth and expenditure savings, with modest additional expenditure required to establish a regulatory authority and give the regulator effective teeth to tackle abuse of the system. Biblography: 1. Newburn, T (2009), Key reading s in Criminology, Culmcott , William. 2. Maguire, Morgan Reiner, M, R R (2002),The oxford handbook of Criminology, Cornwall, Oxford. 3. Goode, E (2005), Drugs in American Society, New York, The McGraw-Hill Companies. 4. Gossop, M (1996), Living with Drugs, England, Ashgate Publishing Ltd. 5. Illegal Drug Trade, http://en.wikipedia.org/wiki/Illegal_drug_trade, 03-02-10. 6.Matthew J Atha BSc MSc LL.B, Taxing the UK Drugs Market , http://www.idmu.co.uk/oldsite/pdfs/Taxing%20the%20UK%20Drugs%20Market.pdf ,03-02-10. 7.Drug policy around the World, http://www.drugpolicy.org/global/ungass/history, 02-02-10.

Reporting Irregularities in Financial Statements: Case Study

Reporting Irregularities in Financial Statements: Case Study Nowadays, especially is Bulgaria, people are becoming more and more hungry for money, that is why the word fraud takes part more often in our speech. Fraud is part of criminal law, and it comes when we have personal gain by fraudulent way or damaging another individual. The most common purpose of frauds are connected with person or entities trying to assign and stole money or valuables. There are plenty of models, which are especially constructed to define and reveal frauds, most of them will be used in this paper to decide whether Asil Nadir should be sentenced or not. More about analysis and comparisons with other cases and examples of models can be found in appendix 1 and 2. Proposed Fraud Investigation Plan for Polly Packs Financial Statement Fraud Given below is the proposed investigation plan for Polly Packs financial statement fraud: 1. Develop an understanding of the activities of Polly Pack To understand the activities of microfinance institutions, the auditor should pay attention to: the main concerns of the leaders on the objectives and strategies of the institution, the institutions organizational structure, operation of its business, results of operations, ability to self-finance, operations and other major economic events may affect its financial statements, accounting issues and changes accounting policies, and funding sources. To obtain this information, the auditor should meet with the leaders of the institution; visit at least one agency, and review reports and other documents. 1.1 Interviews The auditor should meet the main leaders of Polly Pack, including CEO, the head of the financial service or financial director, credit responsibly and activities, and the head of information systems. This is also the time for the auditor to discuss the first time with the staff of the internal audit, the Board of Directors and major shareholders or lenders, if they have subjects of concern that should be subject to review missions on the basis of agreed or special audits procedures. During these interviews, the auditor should bear in mind the list of items of financial statements. After these initial meetings, the auditor should assess any breach of financial reporting requirements. Analysis of financial statement must be carried out prior to this interview since financial statements may present many significant anomalies. If the first investigations reveal a level of unacceptable business practice or misleading presentation of financial, the auditor may seek further in-depth investigation into a particular area. 1.2 Visits The auditor must visit several regional offices to acquire understanding of the institutions activities and responsibilities that were decentralized. Auditors should perform some initial visits at the stage of pre-commitment, and more visits during the planning phase. 1.3 Review of financial reports and documents The auditor should also consider the reports and other documents for a better understanding of the institution. Unless they are not available, the following may be helpful: previously audited financial statements, budgets and strategic plans; the monthly activity reports, including tables of cash flows, the credit statistics and reports on outstanding; loan agreements and grants; assessments by donors; evaluation reports and correspondence from the authorities re-rules A thorough reflection needs to be carried out on the appropriate reports for Polly Peck, according to its size and age. 1.3 Understand the standards and accounting methods The accounting rules and methods of Polly Peck are not conventional, and therefore require special attention from the auditors 2. Evaluating Accounting Standards The external auditor shall determine the accounting standards used by the institution. Many microfinance institutions do not follow the national standards or international. 2.2 The accounting policies During the pre-commitment, the external auditor should ask the management of the institution which accounting method it uses. Sometimes the service accounts of the institution are not able to answer this question. Many institutions have adopted accrual accounting, sometimes in a modified form. This accounting method is consistent with the standards imposed by most accounting bodies. But some institutions continue to use cash. Auditors should know that it can be in the interests of Polly Peck to register their activities, especially the product credits, according to a cash basis, taking into account adjustment proposals made at the end of the year by the auditor. Since operations of Polly Peck were overseas in Turkey, it did not follow a uniform accounting from one account to another, which further complicates the work of the auditor. 2.3 The legal structure of Polly Peck in Turkey in the Context of Company Law of the Region The auditor must look at how the institution considers as a publicly owned multinational. This vision often has implications for accounting. In foreign countries organizations usually produce financial reports that reflect less rigorously financial performance. Some do not even produce financial statements Annual. The majority uses the cash and excludes amortization, adjustments for inflation, provisions for risk changes, provisions for social security, and other similar items to gain from tax exemptions. As regulated financial institutions, Polly Peck must not only comply with generally accepted accounting principles, but also the specific regulations governing banks. 2.3 Examine accounting statements for any financial irregularities Auditors must engage in the following activities The external auditor should investigate books of account and internal control of the institution through: discussions with managers and staff at various levels; review of documents such as procedure manuals, descriptions positions and organizational charts; consideration of the reports produced by the accounting department; compliance with the institutions activities, including IT operations and loan processing at headquarters and agencies 3. Reporting Irregularities in Financial Statements Accounting operations of Polly Peck were generally de-centralized because of the operations of the organization taking place in Turkey. In such companies, the activity of an agency is often recognized at the regional level, then transmitted periodically (usually monthly) to the head office. This is usually responsible for the production of consolidated financial statements. In some institutions, all the accounting is performed at headquarters. 3.1 Reporting irregularities of internal control systems Multinational businesses need a strong system of internal control to ensure the success of its operation. However, Polly Peck was significantly weaknesses at this level, and the auditor should therefore pay particular attention to the evaluation system organization of internal control. Since, the board of Polly Peck was largely passive, and the governance structure tends to be lax. This is why the system of internal control organization of the institution depends largely on the level of commitment and competence of its management. 3.2 Take into account the audit risk As with any audit, the auditor must explicitly assess the audit risk, that is to say, the opportunity to express an opinion on incorrect the accuracy of the financial statements of the institution, both in terms of financial statements at the level of account balances. Audit risk has three components: inherent risk, the risk control, and the risk of non-detection. At the financial statement level, the main determine risks are inherent risk and control risk. Regardless of the system of internal control, some risks come from the nature of the business activities and its industry. At Polly Peck a significant number of account staff did not fully understand the credit procedures as they have been trained to work in the social field rather than in the field financial. Accounting was carried out by staff with little experience of double entry accounting, international accounting standards, etc. In addition, the organizations activities were decentralized and geographically dispersed often in remote areas without adequate infrastructure. 3.3 Identify breaches of risk control policies faulty procedures may cause a significant risk control through audits of microfinance institutions. Yet internal controls are crucial for microfinance institutions. When the internal control has too significant weaknesses, the audit of the institution may become impossible. If control risk is high, the auditor must evaluate whether we can to use extensive substantive tests, and if this approach is economically feasible for the institution. In addition to a thorough evaluation of internal controls, the external auditor must test the controls made à ¢Ã¢â€š ¬Ã¢â‚¬ ¹Ãƒ ¢Ã¢â€š ¬Ã¢â‚¬ ¹at the account balances but prior to these tests, the external auditors should explain their understanding and evaluation systems, using checklists of descriptions and charts. 3.4 Identify risk of non-detection The risk of non-detection, that is to say the risk of material misstatement not be detected by the auditor shall be determined for each balance account, this risk depends on the assessment of inherent risk and risk control. 3.5 Defining the level of significance The definition of significance levels is crucial in determining the nature, e- tense, and timing of audit procedures. A significance level is limit beyond which the potential errors are considered problematic. If the sum of uncorrected misstatements identified during the audit de- passes the threshold of significance, the auditor may not be able to issue an unqualified opinion. The significance level is inversely related to audit risk. more the audit risk, that is to say the combination of inherent risk, risk control and the risk of non-detection is evaluated as important, the higher the threshold significance is low. In other words, only a low level of defects not corrected is acceptable. The significance depends on the determinants identified during the mission planning. An important determinant of financial statements is a factor that users of financial statements are most likely to focus their attention, given the nature of the institution. Identification of factors determinants is a matter of professional judgment. Determinants, which can be used to determine the significance level are e.g. net income, total assets, revenues, and funds own. Significance levels may vary between 2 and 10% of factor. In the United States, some use external auditors, as basis of materiality for a commercial bank, 2% of total assets. For an institution whose weak internal controls, the auditor may reduce significant at 1% of total assets acceptable rate abnormalities. There is no general rules to define the thresholds of significance, hence the auditor should use his/her judgment. The evaluation by the auditor of materiality and audit risk at planning the audit, may change after evaluating the results of audit procedures. This may be due to a change in circumstances, or a development of knowledge of the listener, following the audit. For example, if the audit is scheduled before the end of the year, the auditor will anticipate the results of and financial position. If actual results to differ materially from this estimate, the assessment of materiality and audit risk may be changed. 3.6 Evaluation of the internal audit and relations with auditors internal The external auditor should consider the work of internal auditors during the phase planning the audit. Internal auditors evaluate and monitor systems accounting and internal control. Internal audit is an essential element to ensure a sound internal control system, and also an important tool reduction, detection and investigation of fraud. 3.7 Obtain an approved status laws or regulations may impose establishment of an internal audit service. When there is an internal audit function, the auditor must evaluate its objectivity, its scope, technical skills and rigor. This assessment must include a review of the service organization, its staff, its purpose, its reports and programs. Potential conflicts must be evaluated. For example, if the audit service Internal reports on its work in the service that he is auditing, the question of the objectivity of the findings of the internal audit service arises. such situation can significantly reduce the value placed on the work of the internal auditor by the external auditor. Ideally, the internal audit department must account of his work directly to the board or committee audit, if one exists. If the external auditor believes, following a screening assessment, the internal audit service is reliable, it must test the work performed by the service to confirm this assessment. This i s usually done by performing a new test on a sample of the work performed by the auditor. Conclusion The paper laid down a methodical approach to investigate fraud in financial statements of Polly Peck to identify whether the CEO or the top management of the company was involved in deliberate falsification of financial statements to raise share price of the company and to fraud shareholders of the company. The key consideration in this plan was triangulation of the elements of the investigation to find out whether all elements of the financial reporting match. Triangulation is all the more important for investigation of Polly Pecks finances since the operations of the company were overseas and centralized reporting was not carried out of companys finances. Appendix 1 In this Appendix will be reviewed a part of Polly Peck`s frauds and most of the unclear moves and actions of Asil Nadir, also will be made a consideration and comparison with Enron case. Polly Peck was a great company with a superb vision on the market and it won`t be a lie if it is said that is was a shareholder dream for every investor in the world. It has many close points of fraud to Enron case. The first fraudulent coincidence is that in both cases the most important papers and documents disappear. Enron shredded tons of paper, while in Polly Peck`s case they just disappear and Nadir told that there are no available and existing documents in their original. The second conjunction with Enron case is that Polly Peck built a hotel in Turkey, which costs around 70 million and the debt of the company did not increase. In Enron the debts were transferred and funded to other small companies. The main idea here is the head company to looks attractive, valuable and without debts. The third coincidences between both companies is that they deal with complementary goods, which can`t be substitute. As well Enron, in Polly Peck case we have huge problems with accounting. In the first case we have fault accounting, here also emerge some misleadings in this sector/department. Appendix 2 In this appendix will take a look at the meanings of the methods and approaches, which are part of fraud investigation and help us to reveal a fraud. Firstly, it should be known that such investigation is quite expensive and it should be started if there are really serious reasons that fraud occur. Testimonial evidence: This type of evidence is collected from people, who are interviewed and persuade to fill in honestly test, to realize whether we can believe in them. In Polly Peck`s case should be used this model, to take an interrogation with the people worked for this company and eventually may know something important. Documentary evidence: This type of evidence is collected from computers, documents, servers, data mining, public records, searches and so on. In addition, in such situations the databases are great source of information, no matter the information is deleted, it can be restored. This type of evidence can be used as well in this case, because most of the fraudulent information is saved on computers and if restored can answer us the basic question, is there a fraud or not. Physical evidence: This type of evidence is concerned with taking fingerprints, id numbers, weapons, stolen property and so on, which can be linked to a fraudulent act. Personal observation: This type of evidence is also named sense evidence, because it is very close to the information, which is heard, seen, felt, etc.. A second method of investigating a scheme is to focus on the fraud triangles. It should be investigated all variants, elements of the following triangles. Theft act: try to seize the perpetrator to wrench a data or information. Concealment: In this part should be taken under consideration and used documents, computer hard disks, etc. Conversion: is to define whether the defendant used money or property fraudulently for personal benefit. An great example of this type is the case: [Brandt v. State, 1944] Atmospheric Drag Model | Essay Atmospheric Drag Model | Essay The atmospheric drag 1 – Introduction The principal non-gravitational force acting on satellites in Low-Earth Orbit (LEO) is atmospheric drag. This effect for a LEO satellite has direct implications in satellite lifetime. Indeed, drag acts in the opposite direction of the velocity vector and removes energy from the orbit. This energy reduction causes to the orbit to get smaller, leading to further increases in drag. Eventually, the altitude of the orbit becomes so small that the satellite reenters in the atmosphere. The equation for acceleration due to drag is: : atmospheric density (kg.m-3) satellite’s cross-sectional area (m ²) : satellite’s mass (kg) : satellite’s velocity with respect to the atmosphere (m.s-2) : drag coefficient (dimensionless) : ballistic coefficient Drag presents a challenge to accurate modeling, because the dynamics of the upper atmosphere are not completely understood, in part due to the limited knowledge of the interaction of the solar wind and the Earth’s magnetic field. In addition, drag models contain many parameters that are difficult to estimate with reasonable accuracy: atmospheric density, ballistic coefficient, cross-sectional area Calculating atmospheric density is often the most difficult part of assessment in modeling the atmosphere. Its complexity is apparent from the sheer number of regime. In addition, although values are shown for temperature and altitude, they all change over time and are very difficult to predict. Strong drag occurs in dense atmospheres, and satellites with perigees below 120 km have such short lifetimes that their orbits have no practical importance. Above 600 km, on the other hand, drag is so weak that orbits â€Å"usually† last more than the satellites’ operational lifetimes. At this altitude, perturbations in orbital period are so slight that we can easily account for them without accurate knowledge of the atmosphere density. At intermediate altitudes however, roughly two variable energy sources cause large variations in atmospheric density and generate orbital perturbations: the geomagnetic field and solar activity. These variations can be predicted with two empirical models: the Mass Spectrometer Incoherent Scatter (MSIS) and the Jacchia models. Knowing that the considered satellite should be at an altitude of 700 km (the last launches of nano-satellites demonstrate that the start altitude is often very inaccurate), the Jacchia model is the most accurate one to estimate atmospheric density, and in this way satellite lifetime. 2 – The Jacchia atmospheric density model The Jacchia atmospheric density model formulation is very common, but also very complex. The model contains analytical expressions for determining exospheric temperature as a function of position, time, solar activity and geomagnetic activity. With a computed temperature, density can be calculated from empirically determined temperature profiles or from the diffusion equation. Then the overall approach is to model the atmospheric temperature. In this way, to simplify the analytical resolution, the altitude range will be constraint from the start altitude at 700 km to 200 km. 1 > Evaluating temperature Jacchia defines the region above 125 km in altitude with an empirical, asymptotic function for temperature: : distance between satellite and ground station (â€Å"height above the reference ellipsoid†) (km) : base value temperature (Kelvin) : corrected exospheric temperature (Kelvin) : inflection point temperature (Kelvin) As needed in the two equations above, the corrected exospheric temperature is defined as below: : uncorrected exospheric temperature (Kelvin) : correction factor for exospheric temperature (Kelvin) represents the exospheric temperature without any correction. It is based on the nighttime global exospheric temperature, excluding all effects of geomagnetic activity: Where is the average daily solar flux at a 10.7 cm wavelength for the day of interest and is an 81-day running average of values, centered on the day of interest. Because the effect of solar flux on atmospheric density lags one day behind the observed values, calculations can (at best) use values which are one day old. The resulting value of can be used now to determine the uncorrected exospheric temperature. : sun’s declination : geodetic latitude of the satellite , (-180 ° Actually can be determined from the dot product and the two vectors for the Sun and the satellite. More complicated methods are available to determine the, but the precision here does not need extra accuracy. Now the geomagnetic activity and its effect on temperature have to be corrected. The correction factor for exospheric temperature,, depends on the geomagnetic index, , and is calculated for altitudes at least 200 km. The actual value of is with a 3-hour lag, in which the molecular intersection build up and the change in density would be noticed. 2 > Evaluating density scale height For planetary atmospheres, density scale height describes a difference in height, over which the density of the atmosphere changes significantly by a factor e (approximately 2.71828 , the base of natural logarithms, decreasing upward). Usually, the scale height remains constant for a particular temperature. However, in the upper part of the atmosphere, it changes significantly and in different ways. For instance, at heights over 100 km, molecular diffusion means each molecular atomic species has it own scale height. This part will only focus on density scale height at altitude above 105 km. The temperature profile has to be integrated in the total number density of the five atmospheric components, in order to achieve their individual effect on the standard density. As the altitude assumed above 500 km, the concentration of hydrogen have to be taken into account also. First of all, the hydrogen number density at 500 km altitude (in cm-3): Implemented in the hydrogen number density equation for altitude greater than 500 km: : molecular mass of hydrogen erg/ °K : Boltzmann’s constant Then the number density of the other atmospheric components which are nitrogen N2, oxygen molecular O2 and atomic O, and helium He (in cm-3): i denotes N2, O2, O or He : number density of each constituent at 105 km altitude : thermal diffusion coefficient (only for Helium) The correction for Helium number density because of seasonal-latitudinal variations is (dimensionless): And implemented here: Finally, the total number density is given by (in cm-3): Hence, the mass density (in gm/cm-3): : mass of the constituent I in gm/mole Which gives the molecular mass: : Avogadro’s number Finally, the density scale height, according to the temperature profile which depends mainly of the satellite’s altitude and position from the Sun: : universal gas constant 3 > Evaluating density Jacchia used a standard exponential relation to evaluate density: : base atmospheric density (kg.m-3) : distance between satellite and ground station (â€Å"height above the reference ellipsoid†) (km) : base altitude (km) : scale height (km) An interesting point to highlight is below 150 km, the density is not strongly affected by solar activity. However, at satellite altitudes in the range of 500 to 800 km, the density variations between solar maximum and solar minimum are approximately 2 orders of magnitude. The large variations in density imply that satellites will decay more rapidly during periods of solar maxima and much more slowly during solar minima. The effect of the solar maxima will also depend on the satellite ballistic coefficient. Those with a low ballistic coefficient will respond quickly to the atmosphere and will tend to decay promptly. Those with high ballistic coefficients will push through a larger number of solar cycles and will decay much more slowly. Note that time for satellite decay is generally measured better in solar cycles than in years. From there to lifetimes of about half a solar cycle (approximately 5 years) there will be a very strong difference between satellites launched at the start o f a solar minimum and those launched at the start of solar maximum. The first correction to apply to this equation is for seasonal latitudinal variation in the lower thermosphere: : geodetic latitude, measured positively north from the equator (deg) : Julian date of 1958 (years) The Julian date of 1958 is used to determine the number of years from 1958. is the number of days from January 1, 1958: The correction for semi-annual variations is as below: This correction uses an intermediate value : For altitudes above 200 km, the geomagnetic effect can be neglected on density. Hence, these corrections can be apply to the standard density: Giving the final corrected density: Even though any model cannot do a real adequate job of modeling the atmosphere, the Jacchia model continues to perform exceptionally well compared to the others and is the fastest overall. Moreover, it is the only one which give analytical formulas which can be computed without external values, even though that degrades the result in a way. 3 – The ballistic coefficient Drag also depends on the ballistic coefficient, defined as a body measure of the ability to overcome air resistance in flight. For instance, satellites in LEO with high ballistic coefficients experience smaller perturbations to their orbits due to atmospheric drag. In regards to the nano-satellite analysis, mass and cross-sectional area do not change at any time. Actually, nano-satellite cannot change their position because they do not have any ergol propellers. Hence this coefficient depends mainly of the drag one. The drag coefficient of any object comprises the effects of the two basis contributors to fluid dynamic drag: skin friction and form drag. In most cases, this coefficient is estimated. Considering the configuration of the spacecraft as a regular brick-like shape and the environment conditions, it is estimated here at 2,1. Theoretically, it is highly impossible to have an exact solution, only experiments might approximate it. Ligneous Periodontitis: Literature Review Ligneous Periodontitis: Literature Review Abstract: Ligneous periodontitis is poorly defined, a rare form of periodontitis. It is characterized by pseudomembranous gingival lesion with accumulation of amyloid-like material and may or may not be associated with ligneous conjunctivitis. It is possibly due to type I plasminogen deficiency but the exact cause is unknown. This review describes ligneous periodontitis in detail with respect to etiology, clinical, histological features and treatment modality. Key words:  Ligneous periodontitis, ligneous conjunctivitis, pseudomembranous periodontitis, plasminogen deficiency Introduction: The term ligneous periodontitis was first used by Omer Guuhen et al1 to describe a destructive membranous periodontal disease. It is poorly defined entity characterized by gingival enlargement and periodontal destruction due to accumulation of amyloid-like material. Accumulation of amyloid-like material lacks the classical histochemical and ultrastructural features of amyloid.2 Most of the pseudomembranous gingival lesions have been reported in association with ligneous conjunctivitis. Therefore, finding suggests that both clinical manifestations are related. Ligneous conjunctivitis is rare form of chronic conjunctivitis that usually affects children, girls more often than boys in ratio of 3:1 but may occur at any age.3,4 This condition is ocular manifestation of a systemic disease that might be accompanied by formation of pseudomembranes on mucosa of oral cavity (ligneous periodontitis),1,5,6,7 respiratory tract-larynx, trachea6,8,9,10, nasopharynx , female genital tract (ligneous vulvovaginitis or cervicitis),6,10 middle ear ,9,10 gastrointestinal tract the mastoid system.10 Etiology: Etiology of this lesion is not clear. Among the possible causes Type I plasminogen deficiency, autoimmune reactions, trauma, hypersensitivity reaction, genetic disorders and secondary response to viral or bacterial infections have been suggested.5,6,11 Mingeret. Al12 and Schuster13 et al have reported homozygous mutations in plasminogen gene in ligneous conjunctivitis cases. It is suggested that plasminogen deficiency plays a central role in pathogenesis of this rare disease. The fibrinolytic system plays an important role in hemostasis for controlled dissolution of fibrin clot. Two type of human plasminogen (PLG) deficiency exists:14 Hypoplasminogenemia / type I PLG deficiency: In which markedly decrease PLG antigen ≠¤ 1.9 mg/dl (normal range 6 to 25 mg/dl) and functional activity upto 33% (normal range 80% to 120%) Dysplasminogenemia/ type II PLG deficiency: There is reduced PLG activity, but normal or only slightly reduced PLG antigen levels.3 Type I PLG deficiency was found to be associated with ligneous conjunctivitis (80%)6 characterized by fibrin rich pseudomembranes mainly on tarsal conjunctivae and other pesudomembranous lesion such as ligneous gingivitis and periodontitis (34%).3 Autosomal-recessive inheritance of this disorder was confirmed.13 In a large epidemiologic study in the United Kingdom, the prevalence of (heterozygous) type I PLG deficiency was reported to be 0.26% (25 of 9,611 subjects).16 The theoretically predicted prevalence of homozygote/compound heterozygote was estimated to be in the range of 1.6 per 1 million people, at least in Europe.3,8 Type II PLG deficiency patients, however, have never reported developing pseudomembranous lesion. PLG plays an important role in intravascular and extravascular fibrinolysis and wound healing. It is converted to plasmin by cleavage of the Arg561-Val562 peptide bond by either tissue-type PLG activator (tPA) or urokinase-type PLG activator (uPA). Activation of PLG by tPA is the major pathway that leads to efficient lysis of fibrin clots in the blood stream, whereas activation of PLG by uPA seems to be mainly responsible for mediating PLG activation in association with cell surfaces (wound healing, tissue remodeling).14 uPA PLG activation related to cell surfaces (wound healing, tissue remodeling) PLG tPA PLG activation lead to lysis of clot in the blood stream The main substrate for plasmin is fibrin. Plasmin also has substrate specificities for several other components of the Extracellular matrix (ECM), including fibronectin, proteoglycans, and gelatin, indicating that plasmin also plays an important role in ECM remodeling. Indirectly, plasmin also degrades additional components of the ECM via its ability to convert some promatrix MMPs (pro-MMPs) to active MMPs. During normal wound healing of the gingiva, significant fibrinolysis occurs by day 3 to 4 and is virtually complete by 1 week. Persistence of the fibrin matrix is associated with the induction of angiogenesis and formation of granulation tissue.17Mingers et al12 were the first to show that plasma polymorphonuclear elastase protein levels were markedly elevated in patients with severe plasminogen deficiencies and more so in homozygous than in heterozygous patients. It is interesting to note that all patients with type I PLG deficiency have never been shown to have thrombophilia. In ligneous periodontitis, it is assumed that fibrin appearing during normal wound healing is persistent due to type I PLG deficiency. Plasminogen is the precursor of plasmin, the main fibrinolytic enzyme which plays important roles in wound healing, keratinocyte division, migration, and differentiation. Central wound healing capacity with an arrest at the stage of granulation tissue formation and excessive fibrin deposition is possible cause of ligneous periodontitis. Clinical features of ligneous periodontitis: It is presented as generalized ulcerated, massive, nodular, waxy gingival enlargement can involve both maxilla and mandible.2 Gingival swelling could be painless or painful. Enlargement is white-yellow to pinkish pseudomembranous covering teeth, with tendency to bleed. Accompanied by extensive bone loss may lead to loss of teeth.1 Histological features: Amyloid is a nonspecific histologic term for different chemical structures such as immunoglobulin light chain, serum amyloid fibril proteins, beta-2 microglobulin, transthyretin, keratin and some hormones.18 All these materials look like homogeneous eosinophilic substances by routine histologic methods and show the same three-dimensional configuration. There are two different phases of development:1 In the first, gingival epithelium showed extensive irregular down-ward proliferation. Severe acute inflammation of epithelium and underlying tissues with accumulation of homogenous eosinophilic fibrinous material around the vessels and beneath the epithelium. The inflammatory infiltrates included mostly plasma cells and polymorphonuclear leukocytes, with fewer lymphocytes and mast cells. Epithelium in acute phase showed edematous widening of intercellular spaces and contained numerous degenerated keratinocytes in the suprabasal layer in the form of hyaline apoptotic bodies. Subepithelial connective tissue is also edematous and contained numerous small dialated vessels and an amyloid like material. In second phase, the epithelium showed slight acanthosis and parakeratosis without ulceration. Inflammatory cell infiltrate is not as heavy as in first stage. There is subepithelial amorphous, nodular, homogeneous, eosinophilic amyloid-like accumulation. The accumulated material did not show the typical apple green/ golden brown birefringence of amyloid with Congo-red stain. Thioflavin-T fluorescence methods for demonstration of amyloid is also negative. Accumulation is reticulin poor and stained red with Masson’s trichrome stain. Immunostaining shows strongly positive for fibrinogen and weakly positive for immunoglobulins. Electron microscopy of gingiva shows fine filaments, approximately 10nm in diameter arranged in interweaving bundles resembling those seen in ligneous conjunctivitis. Within this network there are short bundles of thicker, darker filaments resembling epithelial tonofilaments and also fragments of cellular debris. No typical collagen fibers were found within this material.19The reason why the amyloid-like material in these cases failed to show all the tinctorial properties of amyloid can be explained by considering the process of amyloidogenesis. For materials like immunoglobulin light chain and keratins to acquire the typical properties of amyloid, a time-dependent series of events must occur consecutively.19 Failure of one or more of these stages to take place may conceivably result in the formation of a material which shares only some of the features of amyloid. This half-amyloid, half-hy aline material (hyaline-amyloid) needs more filamentous degeneration of the deposited materials in order to stain as typical amyloid.19 TREATMENT: Several treatment efforts such as subgingival curettage, gingivectomy, chlorhexidine rinsing and antibiotics were unsuccessful. Surgical excisions of gingival lesion are followed by rapid recurrence of membranous lesions. Extraction of most permanent teeth appears to be inevitable due to advanced alveolar bone loss and poor prognosis of this ligneous disease. Administration of topical plasminogen has shown good results for the treatment of ligneous conjunctivitis,20 whereas its efficacy for the treatment of oral lesion remains to be elucidated. It is expected, however that topical plasminogen together with periodontal therapy can postpone it until adulthood, when a more aggressive approach can be considered. In some cases gingival lesions become  quiescent or disappear following tooth loss.2 Frimodt- Moller5 also noticed some regression in the eyelid lesion following tooth extraction. Different modalities of surgery, antibiotics, steroids, antiviral agents, beta and x-ray irradiati on were found ineffective in the treatment.6

My Family :: Personal Narrative essay about myself

Have you ever been influenced by some important person that helped you be the person that you are today? I have been. The people that have had influence on me are the most important humans beings, my family. But before I begin talking about my family, I want to describe to you the place that we spend most of the time together which also means something important to me and my family. This place is called the family room. This room is small but cozy. It is painted in white and has three windows decorated with beautiful curtains. By the windows you can appreciate a nice view of some beautiful trees and a nice pool. On the walls there are some family photos like the ones that show where my brothers and I were born, my graduation photo, some family members photos like my grandparents, and some paintings made by one of my brothers. Also inside this room there is a nice home theater that includes a nice stereo and TV, and a new compact computer. But this is not all, this room has some very comfortable furniture and I can say that they are comfortable because I use them to watch TV, a movie, or just sit and rest. Also the furniture is used by my brothers to sit and play nitendo, to study, or play with the computer. But from all this furniture there is one chair that is the most cozy chair that I have ever sat upon and that is my father's chair. So this is our room, which is very important to us and has a lot of special things, but the most special part of this room is when it brings my family together. I could begin the book of my life with a picture of my parents. They are important because they helped in my development. Also, they gave me the things that I needed to grow up in the moment that I needed and they still gave me everything that I needed to become somebody in the future. Among these things is the education that I have received all in my life, my basic needs like food, clothes, medicine, a place to live, and the most important thing, the love. Like for example, by being there when I needed somebody to talk to and giving me speeches when I do something wrong.