Essay Upton Sinclairs The Jungle as Socialist Propaganda

The Jungle as Socialist Propaganda nbsp; In the world of economic competition that we live in today, many thrive and many are left to dig through trashcans. It has been a constant struggle throughout the modern history of society. One widely prescribed example of this struggle is Upton Sinclairs groundbreaking novel, The Jungle. The Jungle takes the reader along on a journey with a group of recent Lithuanian immigrants to America. As well as a physical journey, this is a journey into a new world for them. They have come to America, where in the early twentieth century it was said that any man willing to work an honest day would make a living and could support his family. It is an ideal that all Americans are familiar†¦show more content†¦Some believe that Capitalism is the cause for much of the poverty in the nation today, but any hardcore capitalist will tell you that capitalism inherited poverty, and far from being a cause of poverty, it is the only solution. nbsp; However, believers in socialism would completely disagree with this ideal. Socialism is the economic system in which the workers, instead of a rich minority of entrepreneurs, own all industry. Workers receive the full fruits of their labors instead of being given miniscule compensation for backbreaking labor. Since the people are paid well for their work, work becomes a cooperative entity where people come to rely on one another and people actually are more inclined to do their fair share to help the advancement of society as a whole. nbsp; In order to discuss these issues as they are pertinent to this story, a general summary of the story must first be given. The story revolves around the life and family of Jurgis Rudkus, a Lithuanian immigrant who comes to America with his wife Ona, their children, and a few members of their extended family. They have heard the stories of other Lithuanian immigrants coming to America and making a fortune in the free economic system of America. They are bright-eyed looking ahead into their futures. They are moved into a section of Chicago known as Packingtown, a slum full of run-down housing and largeShow MoreRelatedA Blatant Agenda1280 Words   |  6 Pagestheir cause. The Jungle by Upton Sinclair is a prominent example of this phenomena. Hailing from the early 20th century, The Jungle addresses the poor working conditions in which the emigrant workers of the time would labor, working up to what equates to a socialist rant at the end of the novel. Upton Sinclairs political bia ses in The Jungle are in no way cleverly tied into the story, in fact, Sinclair egregiously abused the plot of the novel as a tool to mercilessly drive the socialist agenda into theRead MoreUpton Sinclair and His Influence on Society Essay1552 Words   |  7 PagesUpton Sinclair, the famous American author, wanted to be a great influence on society. He was born in 1878 in Baltimore, Maryland, from a family of Southern aristocracy. His father was an alcoholic and his mother came from a wealthy family. When Sinclair was ten, the family moved to New York. His father sold hats and spent his evenings in bars coming home drunk every night. As a child, Sinclair was an excellent reader and scholar. By the age of fourteen, he began writing in his spare time. Read MoreEssay on The American Dream in The Jungle by Upton Sinclair, Jr.967 Words   |  4 Pagescorruption, scandal, or the like, especially in politics† (dictionary.com). Upton Sinclair gained fame in the early 1900†™s from his muckraking novel, The Jungle, describing the life of a young Lithuanian immigrant, Jurgis, living in Chicago in pursuit of the American dream. Jurgis found out that America isn’t as good as it appeared; with higher wages came more expensive goods, and with cheaper houses came higher interest rates. The Jungle, a fictional novel, tells of the real horrors of working in a ChicagoRead MoreEssay on An Analysis of the Jungle by Upton Sinclair1396 Words   |  6 Pagesimmigrant workers in the meat packing industry was explored by Upton Sinclairs novel The Jungle. Originally published in 1904 as a serial piece in the socialist newspaper Appeal to Reason, Sinclairs novel was initially found too graphic and shocking by publishing firms and therefore was not published in its complete form until 1906. In this paper, I will focus on the challenges faced by a newly immigrated worker and on what I feel Sinclairs purpose was for this novel. In the early 1900s a newlyRead MoreEssay An Analysis Of The Jungle By Upton Sinclair1416 Words   |  6 Pagesimmigrant workers in the meat packing industry was explored by Upton Sinclairs novel The Jungle. Originally published in 1904 as a serial piece in the socialist newspaper Appeal to Reason, Sinclairs novel was initially found too graphic and shocking by publishing firms and therefore was not published in its complete form until 1906. In this paper, I will focus on the challenges faced by a newly immigrated worker and on what I feel Sinclairs purpose was for this novel. In the early 1900s a newlyRead MoreThe Various Sources of Evils in Upton Sinclair’s The Jungle, by Chelsea Franks1155 Words   |  5 Pages The title, â€Å"The Jungle† (Upton Sinclair. The Jungle. New York: Barnes and Noble Classics, 2005), when dissected after having read it, denotes Upton Sinclair’s view of the time period, where Capitalism was the corrupted script for people’s lives rather than Socialism. Throughout the course of the book Upton Sinclair explores, in depth, the evils levied upon stockyard workers, as a result of Capitalism, to include family and immigration, while narrowly serving his own agenda of pushing the conceptRead MoreThe Jungle by Upton Sinclair: Fame for the Wrong Reason Essay2798 Words   |  12 Pagesliving in Packingtown, the meatpacking district of Chicago. Upton Sinclair’s The Jungle portrays life through the eyes of a poor workingman struggling to survive in this cruel, tumultuous environment, where the desire for profit among the capitalist meatpacking bosses and the criminals makes the lives of the working class a nearly unendurable struggle for surviva l. The novel The Jungle is a hybrid of history, literature, and propaganda. Sinclair, a muckraking journalist of the early 1900s exposedRead More Exploring The Jungle: The True Impact of a Literary Masterpiece2062 Words   |  9 Pagesthe power to profoundly impact society. One such novel is Upton Sinclair’s 1906 expose of the American immigrant, infamously titled The Jungle. The story is of the trials and tribulations of a Lithuanian family struggling to earn a living in the slaughterhouses of Chicago. The issues faced by this family are some of the most disturbing fictional depictions of the lower class, and some of the most well-read in the past century. The Jungle, now hailed as a literary masterpiece, is credited with beingRead MoreUpton Sinclair s The Jungle2164 Words   |  9 Pagesexpense of those left with nothing at the bottom. The book’s author, Upton Sinclair, sought to show America the cost of its capitalist system. Born into a poor family with wealth y relatives, Sinclair was aware of social and economic disparity in America from a young age (The Jungle v). The Jungle is the result of Upton Sinclair working undercover for seven weeks in Chicago’s meatpacking industry in 1904, as well as the socialist sentiments which he had developed over the past few years of his lifeRead More Slaughterhouses and the packing companies Essay2794 Words   |  12 Pagesaimed at the public’s heart, and by accident hit it in the stomach† (Bloom). With the publication of a single book, Upton Sinclair found himself as a worldwide phenomenon overnight. He received worldwide response to his novel and invitations to lectures all over the world including one to the White House by President Roosevelt. In late 1904, the editor of the Appeal to Reason, a socialist magazine sent Sinclair to Chicago to tell the story of the poor common workingmen and women unfairly enslaved by

Love And Loss Happy Endings By Margaret Atwood - 3620 Words

When people think of love and loss many thoughts can enter one s mind. Love and loss can be seen as painful, unfortunate, depressing. Most people would relate love and loss to romantic relationships that ended in breakups; on the contrary, â€Å"Confession Day† allows people to confess the pain they have felt through any of their losses. In the poems â€Å"She Walks in Beauty† by Lord Byron, â€Å"Dover Beach† by Matthew Arnold and in the short story â€Å"Happy Endings† by Margaret Atwood, it is noticed that love and loss can happen in different situations, to different people, at different times. These writings show love and loss in a relationship with loving from a distance, a man in love with faith but has the lost sight of religious faith in society,†¦show more content†¦Her eyes seem to bring the light in the dark according to Byron, and her beauty does not seem to be set in one place. Both the dark and the light seem to be great to Byron, h e does not seem to have a favorite. Byron looks at the unknown woman as pure, but he almost seems distant from her in the poem, as if he’s just far enough away from her, but can still see her beauty as she walks. It begins to become clear that this woman is no longer in Byron’s life, he has lost her, but still loves her. The love descriptions and distance relate to love and loss, and although he cannot reach her or have her, he still loves her. The end of the poem is outspoken as he describes her more eloquently, and describes wanting peace, and innocent love, and understanding that feeling cannot be her, as he has lost the unknown woman. This poem is not the typical love poem, but instead, speaks of the love from a distance and the loss the man felt. This love and loss poem describes Byron loving and losing a woman from a distance, while describing her internal beauty also. Byron begins the poem introducing love and loss with an unknown woman being loved from a dista nce. The poem begins by comparing her beauty to the night when Byron states,â€Å"She walks in beauty, like the night/ Of cloudless climes and starry skies/ And all that’s best of dark and bright† These three lines describe beauty of the unknown woman, but the words describeShow MoreRelatedShort Story By Margaret Atwood1031 Words   |  5 PagesMargaret Atwood once said, â€Å"I spent much of my childhood in northern Quebec, and often there was no radio, no television - there wasn’t a lot to entertain us. When it rained, I stayed inside reading, writing, drawing.† Born on November 18, 1939, she spent half her childhood moving to different places for her father’s study of entomology (insects). She obtained her love of writing through the different experiences that traveling provided as well as the encouragement of her parents. Though she didRead MoreExploring Variations on the Word Love by Margaret Atwood1693 Words   |  7 PagesExploring Variati ons on the Word Love Question: How do(es) the use, meanings, connotations and denotations of the central image of the word â€Å"love† change(s) in Maragret Atwood’s Variations on the Word Love and also whether the poem may be viewed as a love poem. Since time immemorial, the concept of love and its definition have been highly personal and truly unique phenomena. They have been the source and product of comedy, tragedy and everything in between. Poets have praised and despisedRead MoreThe Importance of Names in Frankenstein and the Handmaids Tale1619 Words   |  7 Pagesof calling someone â€Å"it†, a term used to refer to something inanimate or without a name. A name shows that someone loves us enough to name us; to think about it with care and affection. Names surrounding the author have a great influence also and the main character in Frankenstein shares the penname of Percy Bysshe Shelley, Mary Shelley’s husband. In The Handmaid’s Tale, Margaret Atwood uses the influence of feminism to create the names of the majority of the female characters. This relates to theRead MoreMy Opinion On Teaching Style Essay1837 Words   |  8 Pagesbook choices and this one is a prime choice for a pseudo-Naturalist vie w. The Lottery also has strong symbolism pertaining to being blinded by old traditions which is not something we have explored yet. The last short story picked is For Esme with Love and Squalor. This provides a multitude of settings as well as a sort of meta story. This allows us to explore a few of the remaining settings that we have not previously visited, being the wartime front and an urban center. Also, the symbolism foundRead More Hamlet - Shakespeares Ophelia as Modern Icon Essay3388 Words   |  14 PagesThe nameless woman and Ophelia suffer the same conflict, but are interpreted very differently by the two writers. Both Ophelia and the nameless woman she was based on must grapple with the question of obedience towards authority and autonomy through love. Ophelia decides to be obedient and try to lure Hamlet while the nameless maiden does the same. The maiden is conflicted over what to do when she is with Amleth and what to tell the people who put her up to trying to entrap him. She decides to lieRead More Knowledge as a Double Edged Sword in the novels Oryx and Crake as well as A Canticle for Leibowitz4 038 Words   |  17 Pagesvery controversial issues. Oryx and Crake was written in 2002, a time period in which issues on continuing research in biotechnology raised concern among the populace of its possible future applications. In the novels Oryx and Crake penned by Margaret Atwood and A Canticle for Leibowitz written by Walter M. Miller Jr. it is shown that while knowledge is the base for human advancement, it is also the determining factor in our eventual doom, which is shown by the ambitious characters of Thon TaddeoRead MorePoems: City Planners15330 Words   |  62 PagesThe Poems analysed are: The City Planners, Margaret Atwood and The Planners, Boey Kim Cheng. These are taken from the IGCSE Cambridge Poetry Anthology, but may be interesting for unseen poetry too. Question Set How do these poets use language and structure to get across their theme? I wrote this in about half an hour. Both poems are very similar, and have the same topic - City Planning - as shown in their titles. Structurally, they are different though, and the tone differs in places. IveRead MoreTop 1 Cause for Project Failure65023 Words   |  261 Pages7 years. I have been suckered into joining companies that proclaimed to the top of the highest mountains that they were looking for change agents - when in reality they only wanted more of the same-old-same-old. Many high level managers LOVE to hear themselves talk, but rarely listen when the harsh truth about a failed/failing project is professionally explained. These are the organizations that hire PM s and view them as a necessary evil, which, in turn, fosters a cultural aversion to

Final discussion Free Essays

For that season, I would have become a phantom thief in order for my children and myself to live an easier life. In addition, having unlimited money, could have been more active in my kid’s life by not having to work two jobs that made me so tired. Miserably, when I did see them I still was barely there, and we were still broke. We will write a custom essay sample on Final discussion or any similar topic only for you Order Now As a result, sometimes did not even get to put my kids to bed, or wake them up in the morning, as I was either already gone to work or not home yet. Nevertheless, with the super power of the ring I could have given them everything they needed or wanted (within reason). For instance, I could eve afforded to buy all my children’s school pictures, along with, not having to say no to things such as, field trips, birthday parties, or even new shoes. This analogy is an example of psychological egoism because of my inspiration of self-regard (Mackinac, 2012). What I mean is our life was hard but we would have made it without the ring but my maternal thinking would have wanted a better life for my kids and myself. Consider that the normative theory, ethics of care, comes into play in this situation because it was my duty to provide us with a better life. However, if had the same opportunity today, loud not take the ring. Now know it is against my personal ethics of what is right and what is wrong due to my firm beliefs of my religion. Or do you not know that the unrighteous will not inherit the kingdom of God? Do not be deceived: neither the sexually immoral, nor idolaters, nor adulterers, nor men who practice homosexuality, nor thieves, nor the greedy, nor drunkards, nor revilers, nor swindlers will inherit the kingdom of God. And such were some of you. But you were washed, you were sanctified, you were justified in the name of the Lord Jesus Christ and by the Spirit of our God. 1 Corinthians :9-11, n. D. ) The word of God is the theory I live by, and it makes me happy to know my moral reasoning will result in eternal peace. As Kant believes, a key point is the expansion of positive predispositions to act in a particular manner will empower us to ensure a virtue without difficulty (Mackinac, 2012). In this way, the rules commanded t o us in the Bible are the laws ought to govern my life by because they are good. Plain and simple. For this reason, there is no chance that I would take the ring, as I would be in fear of it leading me to do things I normally would not do. Moreover, I do not want to eel the shame associated with, not being just. As a final point, in the video, Ethics Ill #3 Ring of Edges, it is said that Glaucoma clams that no one is just willingly. He also believes doing wrong is naturally good and will ultimately make you happy. Accordingly, he also accepts as truth that a person is also doing their self an injustice if they are against doing wrong because nothing good will come of being fair. As well as for Socrates, I disagree with Glaucoma, and do trust that acting just is good. 1 Corinthians 6:9-11. (n. D. ). â€Å"Know ye not that the unrighteous shall†¦ Retrieved from http://view. Bellybuttons. Mom/ Ethics Ill #3 Ring of Edges. [Video]. Retrieved from http://WV. Youth. Com/ watch? V=jimmying Mackinac, B. (2012). Ethics: Theory and contemporary issues (concise 2nd deed. ). Boston, MA: Coinage Learning Melody Piquantly Email Author RE: Discussion – week 2 – Thread I Collapse Top of Form Parent Post Week 2 Discussion The Ring of Edges Walden University Melody Piquantly would like to think that I as a person who helps people that I would be an Ethical egoism, ‘What we ought to do, how we ought to act†(Mackinac 2012). Not an Individual ethical egoism in this version â€Å"l ought to look out for only yeses ‘(Macaroon 2012). Would also like to think that morally would do the right thing if I had all that power, that my moral virtues (depose us to act well) are in tact that temptation would not take over and I become unjust We all would like to think that we would do the right thing help the needy, homeless and the people less fortunate than ourselves. I know that’s what I would love to do. But self interest may or could get in the way of that. Then there is also greed, the more you get the more you want and hell way I would love it if I never had to work again. But morally I would never hurt someone to et there. In reading The Ring of Edges by Plato, Edges was a very unjust person and I hope that by me being a just person that all that power would not turn me unjust and throw all my morals and virtues out the window. Christopher French Email Author NEE: Discussion – Week 2 – Thread 1 think most people would honestly say that they would be compelled to use the ring. From a feminist care ethic perspective (Mackinac, 201 2), would attempt to use the ring for good. I would want to use it to protect the innocent and those who cannot protect themselves. I would feel had a responsibility to protect society from evil. I would also carry the responsibility of ensuring the ring does not fall into the wrong hands. I would like to say that would be prudent to resist the temptation to use the ring for the wrong reasons. It is human nature for us to be tempted and to make the wrong choices. Could have good intentions, yet make all the wrong decisions. When we stop and think about from a legalistic point of view, even Robin Hood, who stole from the rich to give to the poor, had a moral dilemma. Even though Robin Hood had good intentions and gave the money he stole to the poor, he was still stealing and that is morally wrong (Mackinac, 2012). loud like to think I am a virtuous person, but I am only human and human are not without sin. We can relate the power and temptation of the ring to Adam and Eve and their fall into sin. Adam and Eve were virtuous and without sin. Then they were tempted by the knowledge of good and evil. They knew that the knowledge was forbidden, yet they fell into temptation anyways. I am sure they had good intentions, but with that knowledge and power comes responsibility and consequences (Mackinac, 2012; Genesis 3:1-8:14 (King James Version)). References Mackinac, B. (2012). Ethics: Theory and contemporary issues (Concise 2nd d. deed. ). Boston, MA: Coinage Learning. Hi Christopher. Nice Post. I certainly appreciated your correlation of the ring in the last paragraph. It is a pity that the devil tempted Adam and Eve. If they had not, we could have been forever free of sin and always joyful. Indeed, the world is paying for their consequences. However, we know the blood of Jesus Christ is a filter that can enable us to live someday in the presence of our Almighty Lord, along with only peace, love and happiness. In your first paragraph, you compare your morality to that of feminine care ethics. I too feel that it is important and my duty, to defend the innocent and feeble. Think it is admirable that you wrote from this viewpoint. As we read in our book, the psychologist Carol Gilligan led discussions that showed that both men and women depict their ethical views differently. It also defined that no man in the study focused on the dilemma of caring. This caring philosophy considers the virtues of compassion and kindness in the context of personal relatedness and how their affiliation will be inclined to a particular action. (Mackinac, 2012). On the other hand, this survey also showed not all women followed this morality. In this interview, think if participated I would have been one of these women. Although I agree with these some of these caring principles, tend to think more in terms of universal ethics, as do men. In this way, â€Å"men are more inclined to talk in terms of fairness and justice and rights. (p 68) Also, I sense that if all nations were charted by unbiased laws that put all people on equal grounds, we could live in a more productive and serene society. (Mackinac, 2012). My question to you is, do you primarily associate yourself with the understandings of caring ethics or do you also relate to other principles like me? deed. deed. ). Bos ton, MA: Coinage Learning I would have to say that I primarily associate myself with the caring ethic. Since childhood, have always care about and for others. During high school, was involved in several social justice projects. I also spent several hours a week babysitting, which is not that common for males to do. After high school, decided enjoyed working with children. Began studying early childhood education. Also took additional course work in human development. I am currently a child development major here at Walden University with a concentration in psychology. I plan on doing graduate work in either school psychology or school counseling and eventually work with elementary and middle school children. I am currently training to be a first responder (Emergency Medical Responder) and am also planning on getting C. E. R. T. Certified as well (Citizen Emergency Response Team). Even though I am currently not a teacher in a public school system, I love working with children and teaching them. Yesterday, drove about 30 miles to a friend’s house to spend the afternoon and evening with their children teaching them science. I have also worked with a few home school families teaching various subjects to children grades K-8. I worked in a child care center caring for children from infancy through school age. Unfortunately, I found it to be a very hostile environment to work in. As the only male teacher amongst about 50 women. The executive director did not think men had any business working with children. From the first day I worked in that center the executive director did everything in her power to get rid of me. Finally about two years later, the board members of the center voted to fire me simply because they got tired of listening to the executive director complain about me. Christopher, you write very well! My mother was an MET in the early ass’s. N fact, she became the first paid women paramedic in Prince William County Virginia, a suburb of Washington DC. Then she worked as a paid paramedic in the District of Columbia, where she was retired because she broke her back on the job. Remember how much she loved her job, helping people, it hurt her to have to stop working. Good luck with your training! Also, commend your love of children, too bad there are not more people like you having so much interest in wanting to nurture our children. What an encouragement you are. Alt sounds like those people who brought you done, lost a good thing! Joana Wilkins Email Author I grew up taught to be respectful, not to lie, or steal. Like many of you this is how we were taught by our parents or by the person(s) who was in our lives as we grew up. This is our ethical egoism, what we ought to do, how we ought to act (Mackinac, 201 3, p. 25). I grew up also looking up to my Mom. She went back to school as an adult with kids. She became a nurse, someone who helps another person during an illness/sickness. She always put others a head of her. I admired this and want to be this. As a nurse I do put others in front of me. I love to help and heal others. I work in emergency medicine for his reason. The front line of the hospital. I love to get the sickest people in and to be able to stabilize them and get them to the floor feeling better and on the right road to healing. As a Catholic, I do believe in Karma. What goes around, comes around. So with that being said, would not use the ring. I don’t think could knowing this. I would love to be able to be debt free, know what others know, but what is all that worth? Is it worth having the knowledge you did wrong? You may think it is k because you can get away with it, but it is not. To steal, lie to get what you want is never k. I know there are people UT there that do this but do they have the respect they deserve? I don’t think so. The question regarding can you use the ring for good? I don ‘t think that you can use it as a â€Å"Robin Hood† type story. You are still stealing and possibly lying to get things for others. â€Å"If you could imagine any one obtaining this power of becoming invisible, and never doing any wrong or touching what was another’s, he would be thought by the lookers-on to be a most wretched idiot, although they would praise him to one another’s faces, and keep up appearances with one another from a fear that they too might suffer injustice† (Plato, n. ). Reference Mackinac, B. 2013). Ethics: Theory and contemporary issues (2nd deed Boston, MA: Coinage Learning. Plato. (n. D. ). The republic. Retrieved January 20, 2015 from: HTTPS://class. Walden. Du/backwards/institution/ USES C/artifacts/ USES _Phil_2001 Bottom of Form Gleeson English Email Author RE: Discussion – Week 2 – Thread 1 In the article, â€Å"The Ring of Edges† (Plato. The republic, 2012), it presented the idea of using a magical ring to become invisible. If I were given something like this to do something without being caught I would honestly say I would not steal or do anything mean or crazy. In fact I probably would be that person to do nice things without anyone knowing. I am no one who likes to be in the spot light and like people to know what I have I done. I believe my rewards come from someone much higher and that’s the reward I want not someone knowing that something was done for them so they can keep talking about it. There are many times in life where I may have had a situation to do something bad or not get caught doing it but I didn’t choose those paths, they would lead to nothing but darkness. There are many celebrities who have done crazy things and must have thought they would get away with it or even et wrote off just because they were a celebrity but they were caught and brought to justice like anyone else. Dear Kimberly and ALL: Care Ethics and gender differences in ethical perspectives Kimberly: This is a powerful personal testimony of spiritual growth. It reminded me of an enthralling book by V. Hog, Less Miserable. Perhaps you read it or watched the Hollywood musical with the same title. It was released in 2012. Its heroic and noble protagonist, Jean Vallejo, became a prisoner after stealing a loaf of bread to help his family. This act cost him not only the loss of reputation, but also moral and physical sufferings. On one occasion, he stole again from a priest who gave him shelter. The priest, knowing the real cause of his crime, testified on Jean Baleen’s behalf. This act of kindness became a turning point in Jean Baleen’s story, leading him on the path of a noble life. Do you think that the female and male ethical perspectives on â€Å"The Ring of Edges† will be similar? Would Care Ethics, on the contrary, advocate their significant differences? Hi Dry. Workman, Funny you asked this question. I did a little survey on Tuesday of men and women, from church and my neighbors. I told them of the story of The Ring of Edges then I asked if they assessed the ring would they steal money, and if they did, what would they do with it. There was a total of ten people, six women and four men. Firstly, three of the six women agreed that they would not take the ring to steal, but would take it and do good deeds similar to helping others in need, without anyone knowing. Suitably, these women showed characteristics of care. Similarly, one woman said she would have no problem stealing because no one would know, and her family could use the money. Aptly, this dilemma shows her caring morals. Also, two of the women whom I talked to at Church aid if they acquired the ring, they would destroy it because they ought to not let the ring tempt them to steal because it is wrong. Showing, they had deontological morals as the Bible tells them stealing is bad. Now for the men. One out of the four men said they would not do it for the same reason as the three women. Then, two said they would take the ring and steal as much as they could for themselves, and use it live it up with their friends. They pretty much said to hell with everyone else, as they would not know, selfishly showing signs of self-egoism. Next, One man said he would use the money to aka care of his ailing mother, and then take care of others, such as the Church and other family members. This premise shows his caring morals. So to answer your first question, I am predicting yes they could have comparable perceptions, depending on that person’s particular reasoning or aspects of human character, rather than assumed male or female qualities. (Mackinac, 2012). To answer your second question, if the norms were the same as say 50 years or more ago would say that yes Care Ethics would show significant differences between male and female. Appropriately, it is said that elatedness is the framework that forms female decisions. Mainly due to the fact they were nurtured and sheltered closely by their mother. How to cite Final discussion, Papers

Evolution of Auditing Free-Samples for Studentsâ€Myassignmenthelp

Questions: 1.Compare the Changes in the New Auditor Reporting to the Previous Audit Report in ASX annual report 2016. 2.How the New Auditor reporting Enhances the Qualitative Characteristics of Financial Information (SAC 3)? Answers: Introduction An auditor is usually responsible in articulating their opinion in regard to the financial statements through audit. This is usually based or conducted in accordance with the Australia Auditing Standards. These standards require an auditor to carry out the audit work in compliance with relevant ethical standards relating to the audit engagements and plans and performing audit in order to acquire reasonable assurance whether financial reports are from any material misstatement. In essence, an audit usually entails performing procedures in order to get audit evidence on disclosures and amounts in financial report (Ettredge, Heintz, Li Scholz 2011). As a result auditors reports are some of the primary deliverable addressing output of audit work. While all the users of financial reports have signalled that auditors opinion on financial reports is valued, several have requested for an auditors report which is more relevant and informative (Ye Simunic 2013). With these, there has been ad option of the new auditor reporting requests and some related conforming amendments. Variations in the auditors reporting standard was mainly driven by call from analysts and investors far back in the year 2009, in finding means they as well as other users of the audited financial reports might benefits from these considerable understanding which auditors has on audited firm by reporting more audit specific and entity-specific information in their reports (Henderson, Peirson, Herbohn Howieson 2015). This provided extra insights in financial reporting and audited firm resulting in the auditors reports which is relatively significant, more transparent and more informative on audit being performed in the financial statements. The new auditors reporting standards entails the new ASA 570, ASA 701, ASA 700, ASA 706, ASA 705 as well as the ASA 720. With these considerations, this paper presents a discussion of the variation in the new auditor reporting in ASX annual report 2016. 1.Comparison of the Changes in the New Auditor Reporting to the Previous Audit Report in ASX annual report 2016 The new auditors reporting in the ASX annual report 2016differs with the previous audit report in terms of auditors opinion. Here, auditors opinion is current being offered at the commencement of the audit report with basis for the opinion paragraph following thereafter this is totally different from the previous audit report. In addition, auditor reporting in ASX annual report 2016 differs from the previous audit report in terms of management responsibilities. In this case, the new audit reporting requirements now comprises of new paragraph on evaluating organizations capacity to continue as the going concern, disclosing the most applicable issues relating to the going concern as well as using going concern foundation of the accounting. In addition, description of the auditors responsibilities have been greatly enhanced in order to include how an auditor exercises professional judgements; that is assesses and identifies risk, assesses accounting policies, understand internal control as well as concludes on the managements utilization of going concern in accounting as well as identifies any material uncertainties; complies with the independence requirements and communicates with individuals in charge of governance. All these disclosures are currently placed within the appendix of the auditors report which is contrary to the previous auditor report. In addition, under the new auditor reporting in ASX annual report 2016, the auditors opinion is usually located first as compared to the previous audit report. Further after the auditors opinion has been located, the new auditor reporting for the opinion paragraph then follow the opinion which state audit that audit was conducted in compliance with AAS, followed by the independence statement. This is contrary to the previous audit report that did not have to follow such requirements. Another difference that is evident in ASX annual report 2016 which is prepared in accordance with the new auditor reporting standard is that the report has enhanced explanation of auditors responsibilities including the conclusion on the managements utilization of going concern accounting as compared to the previous auditor report. Further, the new auditor report for ASX annual report 2016 is totally different from the previous auditor report in that it present auditors responsibilities particularly how the auditor communicate with the management in regard with planned scope, significant audit findings, timing of the work as well as significant deficiencies in the internal control. Under the new auditor report, there is not introductory paragraph that is included as it was in the previous auditor report. Here, introduction is usually included as part of succeeding audit opinion portion. In addition, under the new auditor report, auditors opinion section is usually included at top immediately after the recipient this is contrary to the previous auditor report that included auditors opinion in the body of audit report. Furthermore, under the new auditor report, auditors opinion is usually expressed prior to basis for opinion contrary to the previous auditor report where the auditors opinion was expressed after basis for opinion as modified opinion or below the auditors responsibility portion in case of the unmodified opinion. Under the new auditor report opinion portion of the current ASX annual report identify organization whose AFS have been audited, identify title of every statement comprising of the AFS, state that AFS have been audited except disclaimer of the opinion is expressed in those cases it should state that an auditor was mainly engaged to audit (Byrnes et al 2015). Further, under the new auditor report, basis for opinion portion is usually included for all auditors opinion including unmodified opinion this is contrary to the previous auditor report where basis for opinion portion is not necessarily included for all auditors opinions but only for the modified opinions. In essence, under the new auditor report, the basis for opinion portion is usually included after opinion portion of the report contrary to the previous auditor report where basis for opinion portion is included before opinion portion of the report. Under the current or new auditor report, the basis for opinion portion states how the audit was conducted based on AAS, referring to section of auditor report which describes the auditors responsibilities, as well as including the statement that auditor has mainly complied with all the ethical requirements particularly stating auditors independence. In addition, under the new auditor report the basis for opinion portion also include the statement that auditor exercised professional skeptism all through the audit work stating whether auditor believes that audit evidence acquired is appropriate and adequate in providing basis for opinion which is contrary to the previous auditor report where the basis for opinion were not explicitly require d under the section. Further, under the new auditor report, going concern is reported in separate section under the separate paragraph and heading unlike under the previous auditor report where going concern was intrinsic within audit report and where there was no distinct section in reporting on the going concern. In addition, under the new auditor reporting in case of material uncertainty which could cast doubt on audited companys capacity in continuing as the going concern exist, auditors include separate section in their report under material uncertainty related to the going concerns (Griffin Wright 2015). This is contrary to the previous auditor report whereby in case of material uncertainty which could cast doubt on audited capacity to continue as the going concern auditors included an emphasis of the matter paragraph. Under the new auditor report, audit included separate section under Key audit matters which is placed in the close proximity to auditors opinion in providing suitable prominence to communicated data as well as in acknowledging perceived value of the engagement-specific data to the intended users. This is contrary to the previous auditor report where key audit maters that were recorded were not specifically needed to be reported on distinct segment of the report. In addition, under the new auditor report, the responsibilities for the financial statements sections are positioned far below the opinion segment to add value to users of the financial reports. This contradicts to the previous auditor report where the responsibilities for the financial statement were mainly position at top of the report just below introductory segment before opinion segment (Westermann, Bedard Earley 2015). In addition, under the new auditor report, the auditor explicitly communicate in responsibilities for the financial statements segment that managements are responsible for evaluating an organizations capacity to continue as the going concern. This is contrary to the previous audit report whereby the auditor was not openly or clearly required to communicate in the responsibilities for the financial statements segment of the report that the managements is primarily responsible for evaluating the firms capacity to continue as the going concern (Kumar Sharma 2015). In addition, under the new auditor report, the auditors responsibilities segment has been positioned in the body of the report, far below opinion segment in adding value to users of the financial statements (Potter, Ravlic Wright 2013). This contradicts the previous auditor report where the auditors responsibilities segment for the ASX annual report was mainly positioned below managements responsibilities segment just before opinion segment. Furthermore, under the new auditor report, explanation of the auditors responsibilities is either steak inside the ASX auditors report contrary to the previous auditor report where auditors responsibilities section was in the body of the report. In addition, under the new auditor report, the auditors responsibilities segment explicitly state objectives of an auditor that misstatements could arise from error or fraud and could describe that such misstatement could be considered material. Such contradicts with the previous auditor report where by the auditors responsibilities segment did not explicitly indicate any of the requirements as they were indicated anywhere in the report. For instance, auditors objectives were stated in introductory segment of the previous auditor report. Further, the name of engagement partner under the new auditor report for ASX annual report 2016 is explicitly included in the report. Such is opposite to the previous auditor report where the name of engagement partner by the company was not particularly required to be put in the report. Under the new auditor report, other information section in the ASX annual report 2016 is included immediately after all the key audit matters are presented in the report. On the contrary under the previous auditor report, other information segment was not explicitly positioned here. Further, the new auditor reporting is usually restructured in a manner that positions the entity and audit-specific information, to be more specific, the audit opinion, in the start of audit report. This is not the case in the previous auditor report where there the report was not restructured for readability as in the new auditor report. 2.the new auditor reporting enhances the Qualitative Characteristics of Financial Information (SAC 3) The SAC 3 identifies objectives of the financial reporting as the disclosures of the information crucial to different users for evaluating and making decisions in regard to distribution of resources. The general objective of the SAC 3 is usually to identify attributes which financial information of an organization needs to possess in case it want to serve specified goals (AASB 2004). In essence, qualitative characteristics of financial information identifies type of financial information which are more likely to be significant to potential and existing lenders, investors as well as other creditors for making their decisions on reporting firm on the basis of data in the financial report. Under this case, for the financial information to be significant, it should faithfully represent what it aims to represent and should be relevant. Usefulness if the financial data is usually enhanced once there is verifiable, understandable, timely and comparable information. Thus the most fundamental or crucial qualitative characteristics of the financial information are faithful representation and relevance. With these considerations, this section presents analysis of how the new auditor reporting would enhance qualitative characteristic of the financial information. To start with, the new auditor reporting standards would enhance qualitative characteristics of the financial information in that it would enhance communication in between the investors and auditor as well as in between the auditor and individuals in charge of the governance (Botzem 2012). This in turn enhances, clear communication of the financial information to the relevant individuals. It would also enhance augmented attention by the management and individuals in charge with governance to different disclosures in the organizations financial statements which auditors report make their references. The new auditor reporting standards would enhance Qualitative Characteristics of Financial Information by taking into account of all areas that has higher assessed risk of the material misstatement or crucial risks identified as per the required accounting standards (Krahel Titera 2015). The new auditor reporting would enhance qualitative characteristics of the financial information in ASX annual report 2016 in that with the requirements for the company to include auditors responsibility paragraph, this section to the body of auditors report permits for users of financial statement to comprehend value that the auditor could bring to financial reporting process. In addition, the new auditor reporting enhances qualitative characteristics of the financial information in that is permit for materiality where any information that is material is clearly represented in the auditor report (Power Gendron 2015). This is crucial since it influences decisions which users make based on the financial information in regard to particular reporting firm. In addition, the new auditor reporting enhances qualitative characteristics of the financial information by enhance faithful representation. Here, the new auditor report represents the economic phenomena in the financial report both in numbers and words. This is relevant since for the financial information to have qualitative characteristics such as to be relevant, it should faithfully represent the required phenomena it purports to present. In addition, the new auditor reporting enhances qualitative characteristics of the financial information in that it depicts all the information necessary for the users to understand the audit report, including all the necessary explanations and descriptions (Arens, Elder Mark 2012). Verifiability, understandability, timeliness as well as comparability are some of the qualitative characteristics which enhance usefulness of the financial information (AASB 2004). Therefore, the new auditor reporting, enhanced qualitative characteristics of the financial information by ensuring that all the relevant information are presented in a concise and precise manner for easier understandability of the information. In essence, the new auditor reporting classifies and presents the financial information concisely and clearly making the information understandable. Conclusion In conclusion, auditors reports are some of the primary deliverable addressing output of audit work. With these, there has been adoption of the new auditor reporting requirements and some connected compliant alterations. The new auditors report entails the new ASA 570, ASA 701, ASA 700, ASA 706, ASA 705 as well as the ASA 720. In addition, it can be concluded that the new auditors reporting in the ASX annual report 2016 differs with the previous audit report in auditors opinion section where auditors opinion in the new auditor report is current being presented at the start of the report with basis for the opinion paragraph following thereafter this is totally different from the previous audit report. It can be concluded that in the ASX annual report 2016 the new auditor report has enhanced explanation of auditors responsibilities comprising of conclusion on the managements utilization of going concern accounting as compared to the previous auditor report. Therefore, it is evident tha t the new auditor reporting differs significantly from the previous audit report. References AASB, F 2004, Framework for the Preparation and Presentation of Financial Statements. AASB (AASB). Arens, A, Elder, RJ Mark, B 2012 Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Botzem, S 2012, The politics of accounting regulation: Organizing transnational standard setting in financial reporting. Edward Elgar Publishing. Byrnes et al 2015, Evolution of Auditing: From the Traditional Approach to the Future Audit, Audit Analytics, 71. Ettredge, M, Heintz, J, Li, C Scholz, S 2011, Auditor realignments accompanying implementation of SOX 404 ICFR reporting requirements, Accounting Horizons, 25(1), 17-39. Griffin, PA Wright, AM 2015, Commentaries on Big Data's importance for accounting and auditing. Accounting Horizons, 29(2), 377-379. Henderson, S, Peirson, G, Herbohn, K, Howieson, B 2015, Issues in financial accounting. Pearson Higher Education AU. Krahel, JP Titera, WR 2015, Consequences of Big Data and formalization on accounting and auditing standards. Accounting Horizons, 29(2), 409-422. Kumar, R Sharma, V 2015, Auditing: Principles and practice. PHI Learning Pvt. Ltd.. Potter, B, Ravlic, T Wright, S 2013, Developing accounting regulations that reflect public viewpoints: The Australian solution to differential reporting, Australian Accounting Review, 23(1), 18-28. Power, MK Gendron, Y 2015, Qualitative research in auditing: A methodological roadmap. Auditing: A Journal of Practice Theory, 34(2), 147-165. Westermann, KD, Bedard, JC Earley, CE 2015, Learning the Craft of Auditing: A Dynamic View of Auditors' On?the?Job Learning, Contemporary accounting research, 32(3), 864-896. Ye, M Simunic, DA 2013, The economics of setting auditing standards, Contemporary Accounting Research, 30(3), 1191-1215.

Local SEO How To Increase Your Local Search Rank

Google and other search engines are constantly working to provide searchers with the most relevant and useful information available. One way they do this is by prioritizing locally relevant results. For businesses, maximizing your local search rankings can make a significant and immediate impact on your bottom line. This post covers the basics of local SEO, key tips for improving your local search rank, and some of the challenges you may face along the way. Let’s jump in. Free Actionable Bonus: Looking to elevate your SEO strategy? We partnered with Jay Baer of Convince Convert to create this free ebook on 6 Ways to Fix Your Barebones SEO Strategy What is Local SEO? Search engines use location as one of the key factors when ranking the most relevant search results.So, if you’re in Chicago and you search for a pizza place, your search results will be totally different to someone conducting the same search in New York City. Due to the increasingly localized nature of search results, it’s important that your SEO content sends the right signals to search engines and human users to let them know that your website is relevant to them within their specific geographic area. Why Local SEO is Important According to Google, 46% of all online searches performed and nearly one-third of all mobile searches are related to location. The most common query is to find information about a specific business like a company address or phone number. The shift to localized search results makes it essential for marketers today to focus on creating more local content. It’s not enough to simply sprinkle a few local keywords on your homepage. To make a real difference to your search engine rankings, you need to build pages based on each specific location relevant to your business. You can do this by incorporating descriptive keywords about your town, city and state into content pieces that are relevant to your target audience. Difference Between Local SEO and Broad-Reach SEO Google’s local pack now appears for local searches with a map and three local business listings. This local pack appears for at least 93% of searches with local intent, so it’s an incredibly powerful piece of â€Å"free advertising† if you can make it onto this list. As an example, if you search for â€Å"painting classes nyc,† the top-rated painting school in New York – The Art Studio NY – ranks number one in the local pack. The listing includes the name, address and phone number (NAP), a Google Map, Google Reviews, hours, a website link and directions. By focusing on local SEO, businesses with locations scattered around the country can dramatically increase their online exposure. Unlike broad-reach SEO, which is highly competitive, local SEO can quickly generate quality leads. This also means a difference in keyword strategy. For example, a national insurance company might want to rank for the term â€Å"cheap life insurance.† However, a local insurance firm that mainly serves local residents would want to rank for â€Å"Springfield insurance company,† or whichever location is relevant. Location-based keyphrases and local content also have less competition. Keys to Improving Your Local Search Rankings If you’re a small to medium-sized business, competing against larger organizations for search engine prominence is out of the question. To reach more customers, you need to optimize your content for a local audience. Local search results can have a major impact on sales: 76 percent of consumers who conduct a local search on their smartphone visit a business within 24 hours 30 percent of those searches result in a purchase. To ensure people find your business, you need to use content marketing and local SEO techniques to increase your website’s local rankings. So where do you begin? 1. Get the Basics Right First, you need to make sure Google and other search engines know you’re a credible business and understand what you offer. Optimize your title tags, headers, meta descriptions, and images with relevant local keywords. Optimize your content (more on this later). Make sure the NAP (name, address, and phone number) information is consistent across your website. Improve your website’s internal linking structure. This supports website navigation and the ranking power of your web pages. 2. Claim Your Business on Google My Business Get your business listed on Google My Business and make sure your profile is complete. When categorizing your business, stick to the relevant ones that specifically describe your business. Also, remember to upload photos to your listing and use images that instantly show users what your business is all about. 3. Get Listed on Local Directories It’s free to list your business on online directories such as Google My Business, Bing Places for Business, Yahoo Local, Yelp, Superpages, Best of the Web, and Citysearch. Also seek out industry-specific directories. Include: Local keywords in your business description. Your up-to-date NAP information. Your hours of operation. Your main products and services and acceptable payment methods. 4. Find Relevant, Local Keywords Using the right keywords in web content and blog posts is crucial for local SEO. Use a tool like Google Keyword Planner to search for keywords relevant to your business. Go for ones that have high search volumes and low competition. Find out more in our post: Keyword Optimization and How to Target the Right Search Terms. Also check out the Google Ads help page. 5. Create Localized Pages and Content If you have more than one store, create separate location pages. These can include unique store descriptions, hours of operation, parking info, testimonials, news, and offers. Avoid duplicating content across multiple location pages. Post more local content on social media and include local keywords in your profiles. Search engines use social media indicators like shares and links to determine the relevancy of a business. 6. Write Localized Blog Content Regular blog updates drive traffic and boost search rankings. Use your keyword list to create content related to your business, location, and industry. For example: Local news stories. â€Å"Best of† lists. How-to articles. Location guides. Employee stories. Behind-the-scenes details of your business. Learn more about our blog writing service. 7. Encourage Customer Reviews. In our previous example, The Art Studio NY uses many customer reviews throughout its site to boost their local SEO. Google seems to favor businesses with stronger reviews. 8. Extend Your Reach Using Social Media Start promoting your local content on social media channels like Facebook, Twitter, Instagram, and LinkedIn. Join relevant local groups and share your content. To boost your local visibility: Include local keywords in your account profiles and descriptions. Ensure your NAP information is consistent across sites. Include links to your website in your â€Å"About† section. Use location-specific hashtags. Promote local events. For more social media tips, visit our guide: How to Build a Social Media Content Strategy. 9. Optimize Your Mobile Experience According to a recent study, 57 percent of all U.S. online traffic now comes from smartphones and tablets2. Given that nine out of ten smartphone users conduct local searches3, your website needs to be mobile-friendly if you want to remain competitive. To find out more, read our post: Essentials to Make Your Content Mobile. 10. Get Active in Your Local Community Getting involved in your community will build brand awareness and could result in a link to your website from a local media outlet. You can also write about your activities in future content. For example: Attend a community event. Host a local event. Sponsor a local event. Support a local charity. Volunteer time for a local initiative. Donate your business space to a local group. Be a guest speaker at a local school. Host a local contest. 11. Create Linkable Assets Conduct a local study by asking people questions about your industry and publish the results. Or pull together a list of statistics focused on your area of business. This gives other businesses and bloggers the opportunity to reference and link to your content. Need help creating linkable content assets? We can help. Challenges of Local SEO A recent Google survey revealed that four out of five people used search engines to find out local information such as business hours, directions, and product availability. 1. Being Locally Relevant With More Than 1 Location For companies with multiple store locations and location-specific details to deal with, it can be difficult to keep all the information up to date. You have to make sure local business names, addresses, phone numbers, and opening hours are accurate, there are also the various deals, images, website URLs, and information about products and services to keep up to date. The key is to manage all of this data properly, and ensure each location is aware of the broader challenge of remaining relevant in local search results. There needs to be a consistent strategy communicated from the top down to every level. The universal data regarding the brand must be consistent across all online platforms, but at the same time individual store information needs to updated regularly by designated team members. If the data can be collected in an online database, any new information can be added by individual team members and the entire process can be overseen by data management personnel. 2. Incorrect Profiles and Listings The problems of data management have been compounded by multiple online marketing opportunities. With Google+, Yelp, Foursquare, Facebook, and more platforms offering various opportunities for brand promotion, there needs to be a reliable system in place to make sure details are consistent across every platform. If there are any inconsistencies, they’ll be picked up by Google, and this could seriously impact search rankings. The key is to ensure all online social media profiles and directory listings contain the same information regarding names, addresses, phone numbers, and other details. You can verify locations into Google My Business, and you can check how your company details are being displayed online using services like Yext or Moz Local. 3. Other Considerations There are other things to consider when it comes to making any business more visible in local searches. Here are some important strategies to bear in mind for local SEO optimization: Optimize website content for mobile devices. Every company location should have its own web page, optimized with location details. This means ensuring meta data includes all the relevant local information Make sure web pages load quickly. Using Google’s PageSpeed Insights, you can check your website is optimized for every device, and get help with improving site speed. Ultimately, quicker page load times will boost search rankings Improve click-through rates. By optimizing meta descriptions – the descriptive content that appears in search results underneath page titles – you can improve click-through rates to your website. More engagement can impact search rankings Consider having separate Google+ pages for each location. Make sure each location has a strategy for updating their Google+ page. Each location will need to understand SEO best practices and have a consistent approach to delivering primary business information Use analytics tools. These will help businesses understand where their traffic is coming from and which marketing strategies are working In Summary For long-term local SEO success, these strategies should be a core part of your marketing activities. If you schedule some time and follow these steps, you’ll steadily build brand awareness, reach more local customers with your content, and gain the competitive advantage. Is it time for your brand to focus more on local SEO?

Jane Ayre analysis essays

Jane Ayre analysis essays Charlotte Bronte makes use of nature imagery throughout "Jane Eyre," and comments on both the human relationship with the outdoors and human nature. The following are examples from the novel that exhibit the importance of nature during that time period. Several natural themes run through the novel, one of which is the image of a stormy sea. After Jane saves Rochester's life, she gives us the following metaphor of their relationship: "Till morning dawned I was tossed on a buoyant but unquiet sea . . . I thought sometimes I saw beyond its wild waters a shore . . . now and then a freshening gale, wakened by hope, bore my spirit triumphantly towards the bourne: but . . . a counteracting breeze blew off land, and continually drove me back"(Bront 159). The gale is all the forces that prevent Jane's union with Rochester. Bront implies that Jane's feelings about the sea driving her back remind her of her heart felt emotions of a rocky relationship with Rochester and still being drawn back to him. Another recurrent image is Bront's treatment of Birds. We first witness Jane's fascination when she reads Bewick's History of British Birds as a child. She reads of "death-white realms" and "'the solitary rocks and promontories'" of sea-fowl. One can see how Jane identifies with the bird. For her it is a form of escape, the idea of flying above the toils of every day life. Several times the narrator talks of feeding birds crumbs. Perhaps Bront is telling us that this idea of escape is no more than a fantasy-one cannot escape when one must return for basic sustenance. The link between Jane and birds is strengthened by the way Bront adumbrates poor nutrition at Lowood through a bird who is described as a little hungry robin. Bront brings the buoyant sea theme and the bird theme together in the passage describing the first painting of Jane's that Rochester examines. This painting depicts a turbulent...

Health & Spa Tourism Essay Example | Topics and Well Written Essays - 1250 words

Health & Spa Tourism - Essay Example Health Spa over the years has proved to be extremely effective in treating disorders. However the health spa tourists are not essentially people with health problems, it also includes people who seek mental peace and tranquility. 2. Identify the reasons for the growth of your example of SIT. Link your discussion to factors such as trends in consumer behaviour and the tourism industry's search for competitive advantage. (3-4 reasons) By the year 2025 it is expected that the health spa tourism industry will become one of the most important and largest industries of the world. This sudden rise in popularity of health spa industry can be explained by analyzing the trends in the consumer behaviour and the tourism industry's search for competitive advantage. Across nations and across races, there has been an increasing awareness for fitness and healthy living. Among everything else today's consumers attach maximum priority to health and this trend is likely remain the same in the times to come. Awareness has struck the masses at a time when greater income and employment opportunities have given them enhanced purchasing power and disposable income. This has also resulted in the emergence of newer and better health care products and services. ... Awareness has struck the masses at a time when greater income and employment opportunities have given them enhanced purchasing power and disposable income. This has also resulted in the emergence of newer and better health care products and services. When discussing trends in consumer behavior and the subsequent rise in the health spa tourism business, mention of today's working environment and sedentary lifestyle is imperative. Today's men and women work under increased stress levels and an lead extremely sedentary life devoid of physical exercise and that leads to increased demand for health and relaxation related products and services. Health awareness among the masses coupled with rise in the pensionable population has made health spa tourism even more attractive. Unlike earlier days, today aged people want to stay fit, remain healthy and enjoy the benefits later in life. http://www.heartofenglandtouristboard.co.uk/uploads/file/Spa%20tourism.pdf Every firm or industry to sustain itself and make it viable in the long run, strives to identify its competitive advantages and thus strategise them to further their business. Similarly health spa tourism provides the tourism industry with the much desired competitive advantage among all the Special Interest Tourisms. Health Spas offer a host of services that leave the customer with excellent experience and craving for more. Spa tourism at the present times focuses more on relaxation and beautification rather than healing and treating diseases. Quality and excellence are two parameters that have helped the health spa industry to retain its competitive advantage over the years. 3. Who has responsibility for providing this particular type of product or service and to whom' Role of entrepreneurs and small

(SMCR) Strategic Marketing- A Contemporary Review Essay

(SMCR) Strategic Marketing- A Contemporary Review - Essay Example A shop-window provides 24-hour advertising and creates and identity for the shop. Using celebrities as models has also been a successful marketing strategy. Advertising has always been an effective marketing strategy for fashion clothing. Creating and using catchy terminology to describe fashion apparel is a recent and effective trend in fashion marketing. PR events such as press and commercial events play a significant role in fashion marketing communications. Meeting sociological needs of the people like overweight, age and utility is an emerging trend. An example is the marketing of designer clothes for plus-size women. Building customer relationships can help create new customers and keep the old ones. A well-recognised brand name is the most valuable asset of any business. This can increase customer loyalty in the short term as well as retain substantial value long term. Lastly and most importantly, assuring employees that the organisation values their input is important for the success of any campaign. Marketing fashion is a process that ensures that the products, from the producers’ hands, reach the consumers’ hands by motivating the consumer to buy the products. However, marketers cannot coerce customers into buying and this is especially true for the fashion industry as evidenced by the failure of the Woolworths womenswear retail chain (Bohdanowicz & Clamp 1994, p.2). Marketers of fashion will have to consider all factors that influence the industry to ensure successful reception of products. While consumer preferences and utility would be the main factors to be considered while marketing fashion, with the increasing popularity for green products, social marketing strategies will have increased significance in fashion marketing in the coming decades. This report aims to analyse all marketing issues including those relating to

Educational technology Essay Example | Topics and Well Written Essays - 250 words

Educational technology - Essay Example indirect interaction makes the core interaction easier. He also distinguished interactivity from interaction as a form of interaction among many participants while interaction is limited to a set of individuals which typically comprises of two. As a participant of online course, I believe I can thrive with the interactivity online whereby I can interact with a community of online learners. In this platform (online), I believe that interaction will be maximized as noise (distraction) in physical interaction will be tremendously diminished. The usual distraction in physical interaction such as surfing during discussion or group work now become a part of learning process as an ancillary interaction as identified by Sutton. Students are now required to scour through various sources particularly internet to supplement the direct interaction provided by teachers. In a way, learning became efficient and to some extent even effective than face to face learning process. As a learner who is accustomed to the platform of internet, I believe I will thrive learning in an online

lawmaking process in the parliament

lawmaking process in the parliament DESCRIBE THE PHASES OF THE LAWMAKING PROCESS IN THE PARLIAMENT. IN WHAT CIRCUMSTANCES CAN PROPOSED LEGISLATION GO FOR ROYAL ASSENT WITHOUT THE APPROVAL OF THE HOUSE OF LORDS? The Parliament of England as one of the main pillars of a constitutional democracy plays a vital role in governing the country by lawmaking, the process which divides into number of stages. These stages which comprise the first reading, the second reading, the Committee Stage, the Report stage, the third reading, the approval of the House of Lords and the Royal Assent will be main focus of this essay. In addition, the essay will concern rather exceptional situations when proposed legislation might go for Royal Assent without, otherwise necessary, approval of the House of Lords. The Parliament of England stems from royal council which was established by William the Conqueror in 11th century and had further developed in 13th century with issuance of Magna Carta as a result of struggle for limit of the power of the English monarchy and thus is crucial for separation of powers an important thrust of the constitutional monarchy. Over the centuries, the Parliament has evolved into the highest source of law in the UK. The concept of Parliamentary Supremacy was introduced by English constitutional theorist Albert Dicey at the end of 19th century. The modern Parliament consists of three elements, the House of Commons, the House of Lords; and the monarch each of which has its own function in lawmaking process. Members of the House of Commons debate the issues of the proposals for new laws while members of the House of Lords are responsible for making laws and investigating political issues. The lawmaking process is a complex procedure which starts with pre-parliamentary process by identification of policy objective which included in a Green paper, a document that puts forward the proposals on which the parties give their opinions and views. The Green Paper is followed by a White paper which consists of the reform plans. Further, a Bill must be given tree readings in both in the House of Lords and the House of Commons. The procedure can be commenced in either House and it starts with the first reading which is purely a formal procedure when the title of the proposed Bill is prepared, read out and followed by an order to be printed. Next step is the second reading which usually takes place no sooner than two weekends after first reading. It is the main point in the process and during this phase main provisions of the Bill are discussed. At this stage the proposals may be amended and it is up to the members to decide whether the legislation should proceed and they do it by exercising their voting rights. Once second reading is complete, the Bill goes to the Committee Stage which usually starts within a couple of weeks after a Bills second reading. At this stage the detailed examination, clause by clause, takes place. A chairman of standing committee, whose job is to consider the provisions, also has the power to amend it. When the committee stage is finished the Bill returns back to the House of Commons for its report stage where it can be debated and further amendments proposed. At this point, the standing committee reports the Bill back to the House to give the members an opportunity to make proposals for change to a Bill which has been examined during the previous stage. The members can suggest the amendments or the new clauses to the Bill and all the changes are voted upon. The report stage is immediately followed by the third reading which is the last chance to the members to vote on the contents of the Bill. During this stage the it is re-prese nted the House, where short debates may take place and a vote whether to accept or reject the legislation, but the questions relating to the general principles cannot be raised. When a Bill has passed through third reading in both Houses it is returned to the House where it started for the second Houses proposals for change to be considered. Both Houses must agree on the exact wording of the Bill. If one House refuses to make the changes proposed by the other the Bill might be re-introduced, but as Bills should be complete within one particular parliamentary Session, failure to reach the agreement might lead to the loss of the Bill. As legislation needs to be approved by both Houses we can seen that the House of Lords plays a vital role in lawmaking process. However, there are some exceptions when the two Houses cannot reach agreement, the Bill falls and the Commons use the Parliament Acts to pass the Bill without the consent of Lords. The Parliament Act of 1911 removed the House of Lords power to veto a Bill. Act also retained the House of Lords power to block any attempt to prolong the lifetime of a Parliament. The Parliament Act of 1911 limited the power of the Lords to delay the Bill more than for two years. The Parliament Act of 1949 reduced the Lords power to delay to one year, but the Parliament Act 1949 itself was introduced through the use of the Parliament Act of 1911. Though these procedures are used rarely as the House of Lords usually approve the legislature of the House of Commons, four substantive acts have been passed into law without the approval of the House of Lords, for example the controversial Hunting Act 2004, which was introduced to prohibit the hunting of mammals with dogs and was designed to outlaw the fox-hunti ng. It was passed despite the House of Lords opposition relying on the Parliament Act 1949. Another three acts passed without the consent of the Lords are The War Crimes Act 1991, The European Parliamentary Elections Act 1999, The Sexual Offences (Amendment) Act 2000. Since 1949 a Money Bill containing only financial provisions can be enacted without the House of Lords consent after the delay of one month. The last stage in the lawmaking process is the Royal Assent it is required before any Bill becomes a law.

Overcoming My Fear of Public Speaking :: College Admissions Essays

Overcoming My Fear of Public Speaking I could barely hold a pen. There was this faint, yet distinctly audible, buzzing in the room; I suspected only I heard it. My hands were shaking convulsively and the writing on the blackboard was blurrier than usual. My economics teacher called out my name several times before I acknowledged her. â€Å"Carol, if the GDP per capita of Argentina falls, what is the most likely outcome? Carol?† she said, in her stereotypical teacher like tone. â€Å"I’m sorry, what was the question?† I asked. I was hardly in the state of mind to be answering questions about GDP and South America. â€Å"Are you sure you’re all right? You look a bit pale. Maybe you should get a glass of water,† she said. What she said scarcely registered. All I heard were the words â€Å"water† and â€Å"pale†. My lack of focus was reaching a comical point; I’m sure my fellow ninth-graders attributed my stupor to either sleep deprivation or a certain plant with intoxicating properties. Unfortunately, my daze was brought on naturally. I soon began to feel my heart pounding faster. I noticed how moist the palms of my hands were, and how cold the room had suddenly grown. My economics teacher, Miss Loyd, went on relentlessly. She was one of my favorites, but I still itched to dart from the class room. I kept repeating to myself, â€Å"stay calm, you’ve got nothing to worry about,† but emotions are never easy to control. The school bell rang, echoing throughout the building. In my ears, it was the sound of an executioner sharpening his sword. I felt my knees give way; I was, however, determined in my resolve. I would conquer my fears – nothing would stand in my way. I made my way out of the class room, and with a shaky hand, pulled out the speech I would soon deliver. I smile as I write this, for I am now quite the orator. This episode of my first speech in front of a large audience will always humble me; unfortunately, I have an ego the size of a small planet when it comes to public speaking.

Alberto Ginastera

Alberto Ginastera was an Argentinean music composer born in 1916 to an Italian mother and Catalian father in Buenos Aires and died in 1983. He is a legendary classical music composer in the Latin America whose artistic skills cannot be matched with that of other artists of his time.He is known for setting up a dance and music conservatory at Buenos Aires and forming an organization, the International Society for Contemporary music where he became its secretary general. He is also credited for his ability to integrate current music composing techniques into the old Argentinean folk music. This research paper is going to specifically focus on the life of Ginastera and will in-depth discuss about his career achievements and why he is popular.Ginastera developed his interest in music at quite a tender age and achieved much while he was still a child for example, he entered the conservatory when he was twelve but this was not without some influence from other artists such as Schoenberg, B artok and Stravinsky (Sadie 231).He made significant artistic work that was capable of making him a winner of various awards such as the Argentine School Song Award, three municipal prizes, National Fund for the Arts Annual Award, Bicentennial Cinzano Award and the three municipal prizes. He composed all genres of music be it operas, orchestra, violin concerto, piano work, choir works among others something that made him a true representative of Argentinean musical nationalism.In 1941, Ginastera was able to secure himself a job in Buenos Aires at the National Conservatory and the Liceo Militar. In 1942 he received funds to go to the United States from Guggenheim fellowship but his plan was impeded by the Second World War but nevertheless, he was able to produce a lot of great works like the Twelve American Preludes which was played in 1944 and another one which was a dedication to all those who perished in the fight for freedom called Elegiac Symphony that was played in 1944 (Way, J oseph).In 1945, he entered into politics and together with other Argentine intellectuals signed a manifesto aimed at protecting human rights and democratic principles but because of his involvement in anti fascism politics, he was fired as the conservatory’s director in 1952.After Peron regime was overthrown in 1955, he was reinstated as the director but resigned in 1958 to become a director of the Catholic University’s Facultad de Ciencias y Artes Musicale something that helped him to revisit the United States where he performed his second quartet in 1958 (Sadie 228)One of his works to come to the public domain was known as the score for the ballet Panambi which was conducted by Juan Jose Castro and was a five movement orchestral suite that was first introduced in Buenos Aires on 27th November 1937. The second widely recognized and an award prize winning (Association Wagneriana) piece of work was the ballet with choreography produced in 1940s (Sadie 228).In this piece of work, Ginastera tried to harmonize his primitive rhythm with modern technology something that skyrocketed his prominence long before he would graduate but the one that gave him an international recognition was the first Quartet which was played in Frankfurt’s International Society for Contemporary Music and the 1958’s outstanding work as a German critic termed it entitled the Second String Quartet that was performed in Washington DC by Juilliard Quartet (Sadie 227-229).According to Elena Dabul, he classified his classical music into three categories that were determined by the use of the music he composed. The three categories were; Objective nationalism which was a period between 1934 and 1948 where he dealt with music concerning Argentinean cultures and produced works like the 1941’s wheat dance, the land workers and ballet Estancia which was all about Cattle ranch’s life. In making Estancia dances, Gisele Ben-Dor preferred the second thoughts expre ssed in Ginastera’s Panambi suites to Andrei Borejko’s Largo Label.Her performances were different fro that of other artiste as they would last a minute longer. The other category was Subjective nationalism which started from 1948 to1958 where he detached himself from traditional popular elements and took no revolutionary moves or position. It is during this period that he produced his masterpiece, the first String Quartet where he would use rhythms to create folk-like songs.The third and last category is the Neo-expressionism that is from 1958 all the way to1983 where he performed works like the second String Quartet which was done in 1958, the 1961’s Concerto for Piano and Orchestra, operas, Don Rodrigo and Bomarzo operas of 1967 (Compositores and Interpretes).Ginastera in an interview in 1962 referred himself as a slow composer because he would take quite some time to think about his music before he would compose it, a period he referred to as gestation and t he one according to him the moment which was the most trying is when it came to translate the intellectual ideas into something tangible which he likened to a child birth. Unfortunately, not all music that he composed was released to the public for example the Duke of Bormazo because of its provocative nature was banned.The Argentinean president banned the opera on grounds that it portrayed sexual obsession however, the opera was reproduced in 1968 in New York. Contrary to the expectations of many, the same work would make him an international figure for example the opera Bormarzo (Sadie 229).Alberto Ginastera an Argentinean music composer was a prominent figure in his days and was able to make music with a difference something that made him to be known internationally. He composed music of all genres thereby becoming a representative of Argentinean music nationalism. Though his music moved with times, not all of his recordings were made public as some were considered extreme and un fit for the public. Some of his work of art includes the Bomarzo operas, the Piano concertos and the First and the second string quartet.Works cited:Elena Dabul. Alberto Ginastero. Accessed at   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://members.tripod.com/~ostinato/ginas.htmlCompositores and Interpretes. Alberto Ginastero. 2004. Accessed from http://www.ciweb.com.ar/Ginastera/index2.phpSadie, Stanley Ed. The New Grove Dictionary of Music and Musicians. 7th Edition,    Macmillan Publishers Limited.1980.Way, Joseph. Alberto Ginastero (1916-1983). Sierra Chamber Society Program Notes. 2000. Available at http://www.fuguemasters.com/ginaster.html  

People versus Persons

People versus Persons People versus Persons People versus Persons By Daniel Scocco Felix asks, â€Å"I was just wondering when it was appropriate to use people as opposed to persons.† There is some confusion regarding the two terms, especially because their meaning and usage suffered a mutation along the centuries. Both derive from Latin, but from different words. Person derives from persona, which refers to an individual. People, on the other hand, derives from populum, and it refers to a group of persons sharing a culture or social environment. Person is a singular form, and its plural is persons. Over the time, however, many writers started to adopt people as the plural form of person, and nowadays it is widely accepted. Notice that legal and very formal texts still use persons as the plural form. One distinction that was proposed was to use persons as long as there was a countable number of individuals (e.g., 67 persons left the school) and people when such a number was large and indefinite (e.g., the people left the stadium quickly). The rule did not catch on, though, and some writers still use people even when there is a definite or small number of individuals. Finally, people can also be used in the plural form (e.g., the peoples of Asia) when it refers to the different cultural groups that live in a certain region. 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:50 Synonyms for â€Å"Leader†Use a Dash for Number Ranges40 Words Beginning with "Para-"

Free Essays on Grapes of Wraith

The Grapes of Wrath: A True Depiction of a Terrible Depression The Great Depression and the Dust Bowl of the 1930’s drove many farmers west in search for jobs and put many others on the streets. In this time of pain and suffering the Joad family in John Steinbeck’s classic novel, The Grapes of Wrath, represent the families of thousands as they deal with the hardships of the depression face to face in their own adventure to California. During the 1920’s the United States was in a dream world. Business was at an all time high, the stock market became a popular route to success and new technological break through were being made on a regular basis (Palmer 2). Inventions such as hand radios, vacuums, refrigerators and many others were being celebrated on a daily basis and the sells were off the charts. Ironically, man beat himself at his own game when what seemed to be a time of prosper and when nothing could go wrong actually aided in bringing on the Great Depression (Samuelson 2). Improvements in mechanics and the arrival of new inventions eliminated many jobs in the factories and prior to the loss of jobs people felt no need to be cautious with their money leaving them broke. When depression hit and money began to lose its value businesses folded, banks closed, factories had to shut down and jobs became harder and harder to find (Palmer 2). Right along side of the Great Depression the Dust Bowl struck with full force. The once plentiful lands of the southwest had become barren and unproductive as well as the large corporation that began to industrialize farming forced the farmers out of work. Factory workers found themselves on the streets as new machines took their places saving money for the factories and working faster and more efficiently (Hinton 2). But not everyone was directly affected by the Great Depression. Most often the younger or older workers who were less educated, less experienced or less capable of h... Free Essays on Grapes of Wraith Free Essays on Grapes of Wraith The Grapes of Wrath: A True Depiction of a Terrible Depression The Great Depression and the Dust Bowl of the 1930’s drove many farmers west in search for jobs and put many others on the streets. In this time of pain and suffering the Joad family in John Steinbeck’s classic novel, The Grapes of Wrath, represent the families of thousands as they deal with the hardships of the depression face to face in their own adventure to California. During the 1920’s the United States was in a dream world. Business was at an all time high, the stock market became a popular route to success and new technological break through were being made on a regular basis (Palmer 2). Inventions such as hand radios, vacuums, refrigerators and many others were being celebrated on a daily basis and the sells were off the charts. Ironically, man beat himself at his own game when what seemed to be a time of prosper and when nothing could go wrong actually aided in bringing on the Great Depression (Samuelson 2). Improvements in mechanics and the arrival of new inventions eliminated many jobs in the factories and prior to the loss of jobs people felt no need to be cautious with their money leaving them broke. When depression hit and money began to lose its value businesses folded, banks closed, factories had to shut down and jobs became harder and harder to find (Palmer 2). Right along side of the Great Depression the Dust Bowl struck with full force. The once plentiful lands of the southwest had become barren and unproductive as well as the large corporation that began to industrialize farming forced the farmers out of work. Factory workers found themselves on the streets as new machines took their places saving money for the factories and working faster and more efficiently (Hinton 2). But not everyone was directly affected by the Great Depression. Most often the younger or older workers who were less educated, less experienced or less capable of h...

Children & Divorce Assignment Example | Topics and Well Written Essays - 500 words

Children & Divorce - Assignment Example Divorce between parents never puts any good effect on children. It is a very hard tragedy for children, which affects their psychological and emotional development. The pain that the children experience after divorce is composed of grief, a sense of vulnerability, loss of the intact family, and strong feelings of powerlessness and rejection (Eleoff, 2003). Some parents are very emotional and overlook the positive effects of parental relationship on children while thinking about divorce. â€Å"Many couples considering divorce refuse to believe that divorce can have a negative effect on their children† (Bilotta, 2007). Such parents cannot predict the future very well and give preference to temporary negative emotions over the future consequences of divorce on their children. Although separation brings short-term relief to such couples but the consequences are not short-term for the children, rather children have to bear the consequences for their whole lives. One of major setbacks for the children is that they start feeling insecure of their future. Children of divorced parents find it difficult to choose a proper direction for their future. Another emotional harm, which occurs for the children of divorced parents, is fear of being alone in the society. â€Å"School-age children are unsettled by the big changes that come with divorce† (Wolf, n.d.). Such children cannot even explain to themselves what has happened to their lives. They are usually average and low in confidence as compared to the children of intact families (Hughes, 2009). They also start feeling dejected and unhappy. Anger and depression are also deeply associated with the emotional development of the children of divorced parents. â€Å"Children who are having a hard time coping with their parents divorce can sometimes very quietly sink to depression† (West,

Change Through the Ages Part One Essay Example | Topics and Well Written Essays - 500 words

Change Through the Ages Part One - Essay Example The society today places a lot of emphasis on technology as most systems are wired to work efficiently with technology. The world has made significant strides in technology from people using simple machines to make their jobs easier. In this case, the use of computers has evolved over time from doing simple tasks to performing complex operations (Pepe, 2011). The use of computers has made work efficient in various institutions and corporations as it can perform tasks that would otherwise be done by a lot of people. Companies have been able to save time and money by doing accounting work, auditing, keeping their records and even in communication with other people (Pepe, 2011). The work of computer scientist in the workplace is to ensure that the technology department is working smoothly. Their work is to make sure that all the machines in the company are working in great condition and also to ensure there is no internet threat to the operations of the business. Threats can be in the form of internet viruses, competitors trying to get information about the enterprise. Computer scientists are held in high esteem in the society today. This is because they hold companies together. They ensure that there is the free flow of information and ensure that the companys operations are running smoothly and efficiently. Any reputable company needs to have a computer scientist to ensure that all the computers are synced and are working well to make the flow of information much easier. Technology keeps getting better and better with time (Towner, 2012). People are always coming up with better technology, faster computers, sophisticated software that are not only much easier to use but also very fast. For instance, there is a significant difference between the first computers that were initially invented and the machines that people use now. Today, the computers are much smaller, use less energy, are much faster and have more storage capacities than the first computers

Changing roles of the Chaplain Thesis Example | Topics and Well Written Essays - 1000 words

Changing roles of the Chaplain - Thesis Example Wars bring trauma to military men who are trained to fight in such events. Could this bring more than trauma to those people who are sent to wars who were not trained and not meant to be there in the first place? Chaplains are normally ordained and are officially endorsed clergy of some recognized religious body; however, some people do function as volunteer chaplains without ordination and/or endorsement. The chaplain ministry has grown rapidly over the last fifty years as both the Church and institutional settings have recognized the great need for such a ministry model and have worked to develop a mutually acceptable relationship between the institution and religious ministry.† James Johnson was a chaplain in the Vietnam War. He was sent there in 1967. In his book, Combat Chaplain: A Thirty-year Vietnam Battle, he wrote that he was only 26 years old then when he was sent to Vietnam. There he had 350 young soldier/parishioners. Johnson further stated what he felt as he and other GI soldiers went back to the United States in 1968. The author said, â€Å"So many of them have gone home in body bags. My feelings are a mixture of gladness, sadness, and grief tinged with guilt. I’m making it out and they didn’t (1-2).† Instead of giving focus to the enemies, military men are also given additional task to look after these personnel who were not trained for combat. It is not an easy task for chaplains to perform the things that they were trained to do in a place being where people are killing each other, man against man, brothers against brothers. In every religion, it is being taught that every human being should learn to love his or her man as they may not be brothers by the flesh but they are brothers by blood. In Gun Totin Chaplain, author Jerry Autry was also sent to the Vietnam War as a chaplain. There he made a realization and conclusion that war chaplains are not just tasked to perform

Health Care Financial Accounting Essay Example for Free

Health Care Financial Accounting Essay It is essential in any business, not just health care to understand how finances directly affect the growth, success and longevity of the business and all its parts. To truly understand how finance affects business it is important to gain knowledge and understanding of how the business generate revenue ,the cash flow of money that comes into the business, how bills are paid and money leaves the business and how investments are made in the business that can directly and indirectly impact the financial growth of the organization. In health care organizations there are different factors that come into play in the financial department but ultimately the process of generating revenue and paying debts are the same as any other business organization. The following items will be addressed in the review of Patton-Fuller financial statements: Annual report, including Patton-Fuller financial statements and relationship between revenue sources and expenses on Patton-Fuller’s financial performance. How did the audited and unaudited financial statements differ? In general the audited reports are more formal than the unaudited reports. The audited report includes the company’s history, a CFO report, a message from the CEO, and a report of independent auditors. The audited and unaudited financial statements differ slightly in data in some areas for Patton- Fuller Community Hospital. Under the assets section in the numbers for patients accounts receivable numbers differ slightly from 2009. In 2009 on the unaudited report it provides the data of 59,787 and on the audited it has 58,787. This also leaves the total current assets and the total assets to differ slightly for 2009. On the audited report total current assets for 2009 are 127,867 and on the unaudited report it has 128,867. On the unaudited report the total assets for 2009 are 588,767 and 587,767 on the audited. Under the total liabilities calculations the retained earnings for 2009 differ slightly. The data for 2009, on the unaudited report gives 126,564 while the audited report gives  125,564. What is the effect of revenue sources on financial reporting at the hospital? The effect of revenue sources on financial reporting at the hospital are that it is variable and could adjust as the reports get audited and could change year to year. Revenue comes from a few different sources and can be located on the financial statements and reports for the year. According to the information on the balance sheet, the sources of the â€Å"Other Revenue† are third party payers of patient bills. For the income statement, the revenue is used to calculate the operating income and ultimately the net income. The Net Income value is factored into our â€Å"Statement of Owners Equity† report to give us our end of the year value for retained earnings and stockholders equity. Net patient revenue is the first and foremost source of income for Patton-Fuller Hospital. Other sources of reve nue come from borrowing monies, equity from stock or capital, and company assets. In 2008, the net patient revenue was $418,509 in the audited report. The total other revenue for 2008 accounted for $2,805 in the audited report as well. These amounts did not change from the unaudited report. The net patient revenue for 2009 was $459,900, and other revenue was $3,082 for that year. For Patton-Fuller Hospital, the income statement shows the total revenues increased by $41,668 from 2008 ($421,314) to 2009 ($462,982 Upon further reading on the reports we find that the total expenses goes over the amount of revenue the hospital is bringing in. The total expenses for 2008 were $437,424 and for 2009 it was $463,293. ). However, since expenses continued to exceed the total revenues, our net income remained a net loss in 2009 ($373). So the overall effect of the sources on the hospital is that the hospital is going in debt because they cannot match revenue with expenses as part of the GAAP (Generally Accepted Accounting Principles). How are the hospital’s revenues and expenses grouped for planning and control? The Patton Fuller Community Hospital’s statement of revenue and expense is grouped for planning and control as it is itemized out by the different types of income and expenses. Patton-Fuller Hospital groups all revenues into two categories for planning and control, the first category is net patient revenue, and the second is other revenue. Other revenue can be broken up into sub categories like revenue from assets, capital, and stock but I believe the idea of bunching them together is so it is easier to stay organized. This gives managers a clear picture as to what type of services  are receiving the most income and causing the most expenses and designed to make it easier to calculate the total net revenue from the two main sources. Expenses are broken up a little further in the financial statements; expenses are broken up by salaries and benefits, supplies, physician and professional fees, utilities, other expenses, depreciation amortization (non-cash expenses), interest, and provision for doubtful accounts. Provision for doubtful accounts would also include any changed due to being audited. These are broken up further to show where the money goes each financial period for future planning and helping to predict future expenses; this information can assist a manager in planning future budgets and in making financial adjustments to increase revenue and decrease expenses. The total expenses for 2008 were $437,424, and for 2009 they were $463,293. In 2008 the difference between the revenue the hospital brought in versus what their expenses were was $16,110. The difference in 2009 was $311 from what there revenue was verses what their expenses were. The detailed way in which the expenses are laid out allows an individual to clearly see where finances are going and highlight any warning signs that a certain department or service is costing the hospital too much and needs to be re-evaluated. Conclusion After reviewing these statements it is a clear picture that Patton-Fuller Hospital had a undeniable difference in the 2008 versus the 2009 financial statements. The numbers and financial ratios show a decrease in revenue and no improvement for the overall growth of the hospital. A good practice for the hospital’s financial managers is to regularly review the financial reports and statements to help project and plan for the differences in the audited and unaudited reports for Patton-Fuller hospital. References Apollo Group. (2013). Patton-Fuller Community Hospital Virtual Organization [Multimedia]. Retrieved from Apollo Group, HCS405-Health Care Financial Accounting website.