Using the French Expression Oh làlÃÂ

Utilizing the French Expression Oh l The French expression goodness l isnt so much an articulation as an interposition. It can demonstrate shock, disillusionment, empathizing, misery, or irritation. The expression is utilized to communicate any reasonably solid response to something that was simply said or done, for instance: Goodness l ! Jai oubliã © mon portefeuille! Gee golly, I overlooked my wallet! You can fortify the expression by including moreâ ls, however you have to do as such two by two. Utilizing and Misusing Oh l A local French speaker may utilize the articulation as follows. Assume this individual is going through Charles de Gaulle Airport, which is close to Paris. Envision that the man is taking a gander at trinkets and thumps over a little Eiffel Tower made of glass, making it break. He may shout: Oh lâ l l l! (Note how he embedded four extraâ ls-two sets of two-to uplift his appearance of inconvenience or embarrassment.) Another model may be a French local speaker playing poker. Assume the player attracts a pro to give her four experts, by and large a triumphant hand. She may utilize the expression as follows:  Oh l ! (a beat) l! Note that in English, this articulation is frequently utilized in to discuss something risquã ©. It will in general be incorrectly spelled in these events and misspoke as ooh la. It is likewise normally said reasonably gradually and with the primary word humorously lengthened. That isn't the best approach to utilize the articulation effectively in French. Articulating and Defining Oh l Snap the connection for [o la la] to raise a sound record that will let you hear how to effectively articulate the expression. Snap the connection two or multiple times, listen cautiously, and afterward rehash the colloquialism until you can articulate it effectively. In spite of the fact that the expression does, for sure, decipher as Oh dear, Oh my, or Oh no, its exacting interpretation is Oh there, there. That would look bad in English, consequently the for the most part acknowledged, and progressively enthusiastic, interpretations. Using Oh l in Conversation As per The Local, there are numerous approaches to accurately utilize this flexible contribution: For instance, you show somebody your new ring and they state, Oh l cest trop jolie! (Oh my god it’s so beautiful!) It is high, light and cheerful. The Stockholm-based site committed to European dialects and culture, including French, cautions that you ought not utilize the expression for especially negative circumstances, such asâ a vehicle barrelingâ through a person on foot traverse, a biker ringing his ringer at you, or somebody cutting before you in line at the supermarket. There are other French phrasesâ that are increasingly suitable for those sorts of circumstances. Yet, the expressive expression is actually a valuable one to utilize in the event that you are visiting France: (There are) minutes when Oh l lâ is actually the main way you can communicate your dissatisfaction/outrage/holder (hunger outrage). It is fulfilling. On the off chance that you live in Paris sufficiently long, says the site, it will end up being a programmed piece of your jargon, including that at this the point, youll know youre truly turning Parisian.

Emotional Turmole in Frankenstein Essay

Feelings are the vitality that sabotages people’s activities; while their psyche is unreasonable and clear, everybody is exposed to feelings. In Mary Wollstonecraft’s epic Frankenstein, she shows how Dr. Victor Frankenstein and the Monster experience an assortment of feelings , sentiments of Shame, Happiness, and Pain are totally felt by the two primary characters as they adventure all through the story. Victor Frankenstein and the beast both experience disgrace. For instance when Victor shows disgrace is the point at which he chooses to make a vivified beast however was minded of his own creation, when his beast sprung to life. Victor saw the beasts light yellow skin and tremendous eight feet high and was disturbed by it and was disgraced of what he made. He surrendered his creation trusting it would vanish. Another case of when Victor shows disgrace was when Victor’s life was undermined by the beast in light of the fact that the beast needed a female companion and constrained Victor to make another beast. Victor begins to expand on the beast in a remote island in Scotland yet is embarrassed his own self-centeredness; building another beast to spare imself when the beast could case devastation and passing on different people Just like how his unique creation slaughtered his sibling, William Frankenstein kicked the bucket. Out of frustration at himself he destroys his half made beast. The beast additionally shows disgrace. The beast shows disgrace when he investigates the water of the lake and sees his own appearance and shouts in misery â€Å"Why did you structure a beast so hideous† (93). The beast understands that he is ghastly and is embarrassed about himself. He is then hit with outrage and looks for vengeance on Victor for giving him a horrendous face. Another model when he exhibits disgrace was the point at which he passed by the town and the individuals would screech and hit him. Gaining from that experience he didn't go into town again and got embarrassed about himself so he stowed away in the woods, shielding himself in the earth cabin that was close to the house of the DeLacey family. Victor and the beast additionally experienced joy yet it doesn’t keep going long. The first run through Victor was ever genuinely cheerful was the point at which he was a youngster and he was likewise content when he was with his better half and prospective spouse, Elizabeth Lavenza. Another snapshot of bliss for Victor was the point at which he completed his creation that he has been taking a shot at for a long time. He depicts it as â€Å"Beautiful! - Great God!†¦ his teeth of silvery whiteness†¦ † (35). The beast shows bliss too when he is around nature, he acknowledges and is content with nature since nature is the main thing that doesn’t make affront him for his looks. His was additionally euphoric when he requested Victor to make him a mate and Victor concurred. Victor and the beast furthermore feel torment; sincerely and genuinely. Victor first feels passionate agony when his mother and his closest companion Henry kicked the bucket. Victor experiences enthusiastic torment when Justine was executed and Victor turns out to be progressively despairing. He thinks about self destruction however controls himself by considering Elizabeth and his dad. Another model is when Felix DeLacey hits the beast Molently with a stick† (97) in dread that the beast will hurt his family . The beast endures torment when he resembles an infant, despite everything intimation less to the new world he is in and chooses to contact he tire that is warm and alleviating. He before long finds the tlames could consume his hands. The beast likewise experiences passionate torment when Victor Frankenstein kicks the bucket and the beast weeps for him on the grounds that the beast has no reason throughout everyday life and is genuinely baffled. The two characters experience a progression of feelings and have each changed feelings in correlation this are fundamentally the same as yet they are altogether different. As the two characters experienced agony, satisfaction, and disgrace it enormously influenced their lives and how they acted to one another.

Gender in the Mediterranean community of Tunisia Research Proposal - 1

Sexual orientation in the Mediterranean people group of Tunisia - Research Proposal Example Not being an extremely rich country, the individuals of Tunisia despite everything prevailing with regards to changing it into a cutting edge society; especially in regions somewhat urbanized. Having a normal existence of over 70 years and clinical administrations got to all around, observable benefits are gathered from the social areas, having noteworthy commitment to the situation of ladies in Tunisia. Adjustment of sacred enactment for advancing sex equity has been done too, yet rehearsing laws just as conventions are as yet making hindrances in the method of genuine changes in some way. (Euromed, 2010). Hard undertakings are made while the most recent decade was running so as to advance the sexual orientation equity by enactment just as social and monetary methods. As the paces of proficiency for ladies are expanding bit by bit, females are currently particularly over stinging guys in different field of advanced education. Females are in the end bringing section into work power and driving positions nowadays. Enactment is experiencing constant updates so as to advance the fairness in sex. While equity in sexual orientation is given by the country’s law and upheld by the administration, the male centric legacy of Tunisia is still in a thwarting advancement. In the instances of, a family and legacy court regularly governed by shari’a law of Muslims, which in these bodies of evidence forces victimization ladies. The conventional qualities are being lost in the most families in Tunisia as another age is growing up. (Euromed, 2010; Euromed, 2009) The constitution of Tunisia says about the uniformity of rights just as duties among all the residents and everybody comes similarly under the laws.

Should Managements’ primary goal is shareholders’ wealth maximization Free Essays

string(59) this view are Merton Miller and Franco Modigliani (MM). I. Presentation Profits are installments made by an enterprise to its investor individuals. It is the bit of corporate benefits paid out to investors. We will compose a custom exposition test on Ought to Managements’ essential objective is shareholders’ riches boost? or on the other hand any comparative theme just for you Request Now At the point when a company acquires a benefit or excess, that cash can be put to two uses: it can either be re-put resources into the business, or it tends to be paid to the investors as a profit. Profit arrangement has been an issue of enthusiasm for money related writing since Joint Stock Companies appeared. Profits are normally characterized as the circulation of income (past or present) in genuine resources among the investors of the firm in relation to their proprietorship. [15] Dividend strategy suggests to the payout approach, which directors seek after in choosing the size and example of money conveyance to investors over the long run. Managements’ essential objective is shareholders’ riches amplification, which converts into amplifying the estimation of the organization as estimated by the cost of the company’s normal stock. This objective can be accomplished by giving the investors a â€Å"fair† installment on their speculations. Be that as it may, the effect of firm’s profit approach on investors riches is as yet uncertain. Speculations OF DIVIDEND POLICY: Profit IRRELEVANCE THEORY Profit RELEVANCE THEORY Profit IRRELEVACE THEORY: The profit immateriality hypothesis depends on the reason that a firm’s profit strategy is autonomous of the estimation of its offer cost and that the profit choice is a uninvolved lingering. The estimation of the firm is dictated by its venture and financing choices inside an ideal capital structure, and not by its profit choice. A typical profit approach ought to have the option to serve all organizations in light of the fact that the profit arrangement is unessential in deciding firm worth. Modigliani and mill operator called attention to that financial specialists who are discerning, as in they generally settle on the decision however augment their utility, are not interested in getting capital increases or profit on their offers. From the point of view of boosting the investor utility is that an organization expands its reasonable worth by embracing an ideal venture approach. Such an approach is spoken to by an organization which puts resources into all tasks that yield a positive net present worth and consequently amplifies the net present estimation of the organization in general. An organization with lacking inward assets can raise assets on the capital market, permitting it to back all ventures. Subsequently, as indicated by Modigliani and Miller, the venture choice is separated from the profit choice. A company’s decision of profit approach, given its speculation arrangement, is actually a decision of financing procedure. Contentions FOR DIVIDEND IRRELEVANCE: The leftover hypothesis illustrated above recommends that if the firm can't put further to acquire in abundance of its expense of capital, it ought to convey the income to its investors. MM contend that the firm’s esteem is controlled by the venture approach and that the split among profits and assets to be reinvested doesn't influence this worth, under the suppositions clarified. This contention is likewise bolstered by Miller, Black and Scholes. This gathering brought up the accompanying issue: If organizations could expand their offer cost by circulating pretty much money profits, why have they not effectively done as such? ‘This carries us to this present reality situation with wrinkles of blemish in its capital markets, a long ways from the comprehension of an ideal capital market. The customer base of firms, in this setting alluding to people with cash to contribute, come in all assortments of inclinations, some with low-payout and others with high-payout requests. MM contend along these lines that adjustments in profit strategies from low-to-high payouts, for instance, ought not have a direction available estimation of the offers, yet rather on the customers that the firm will draw in. Taking a gander at this from the opposite end, Miller, Black and Scholes contend that if all customers are fulfilled, their requests for high or low payouts will have no impact on costs of shares.12 In the genuine markets, contemplates have anyway demonstrated that huge changes in profits do influence share prices.13 However MM’s counter-contention to this is the consequences for the costs are owing to th e instructive substance of profits concerning future income instead of to the profit itself. The move in the customer bases questing to fulfill their inclinations is the thing that may make costs change. This trademark permits firms to abstain from distinguishing the aloofness bends of individual investors while setting up their venture arrangements. There is a solid consistency between the MM sees and those of the ‘dividend irrelevance’ advocates, and the ‘residual theory’ examined previously. Profit RELEVANCE THEORY: A hypothesis set forth by Miller and Modigliani that, ideally, the estimation of a firm is unaffected by the dissemination of profits and is resolved exclusively by the procuring force and danger of its advantages. Profit importance hypothesis, that present profit installments decrease financial specialist vulnerability and eventually bring about a higher incentive for the firm’s shares. In immaculate capital markets, without expenses and exchange costs, profit approach is unessential as in it can't influence investor esteem. The impact of any profit approach can be counterbalanced by the board modifying the offer of new stock or by financial specialists changing their profit stream through stock buys or deals. This hypothesis was proposed by Myron J. Gordon and John Lintner. Profit significance hypothesis proposes that financial specialists are by and large hazard opposed and would prefer to have profits today (â€Å"bird-in-the-hand†) than conceivable offer gratefulness and profits tomorrow. Profit importance hypothesis recommends that profit strategy influence the offer cost. Consequently, as indicated by this hypothesis, ideal profit strategy ought to be resolved which will guarantee boost of the abundance of the investors. Exact investigations don't bolster this hypothesis. Nonetheless, activities of market members will in general recommend that there is some association between profit arrangement and offer cost. The profit insignificance hypothesis holds that profit strategy has no impact on either the cost of a firm’s stock or its expense of capital. The essential defenders of this view are Merton Miller and Franco Modigliani (MM). You read Ought to Managements’ essential objective is shareholders’ riches amplification? in classification Article models They demonstrate their situation from a hypothetical perspective, however just under severe presumptions, some of which are unmistakably false in reality. Along these lines, when profits are raised, this is seen by speculators as acknowledgment by man-understanding of future income increments. Hence, if a firm’s stock cost increments with a profit increment, the explanation may not be speculator inclination for profits, however desires for higher future income. On the other hand, a profit decrease may flag that administration is determining poor income later on. The customer base impact is the fascination of organizations with explicit profit approaches to those financial specialists whose necessities are best served by those arrangements. In this manner, organizations with high profits will have a customers of financial specialists with low minor assessment rates and powerful urges for current pay. Also, organizations with low profits will pull in a demographic with little requirement for current salary, and who frequently have high minimal expense rates. Contentions FOR DIVIDEND RELEVANCE: The profit contention over such a significant number of long periods of discussion, has brought about two outrageous gatherings separated from the above talked about ‘middle-of-the-roaders’. A preservationist gathering, the Rightists, accept that higher profit payouts will bring about an expansion in the estimation of the firm. The Leftists then again accept that a high profit will diminish the firm’s esteem. A typical faith in the business and venture networks is that profit delivered out as profits ought to be allocated an a lot higher multiplier in assessing shares than that to undistributed earnings.14 The Rightist gathering contend that there is by all accounts a characteristic customer base for high-payout shares since profits are viewed as ‘spendable’ salary though capital increases are augmentations to capital. Myron J Gordon and John Lintner proposed in the mid sixties15 that financial specialists consider current to be as less unsafe than fu ture profits or capital additions. Their recommendation came to be known as the ‘bird in the hand’ contention, and proposed that the lower vulnerability connected to profits got will bring about a lower Markdown factor applied to the firm’s profit bringing about a higher stock worth. All things considered, investors may understand capital gains by selling stocks, at whatever point they Feel they have not gotten enough returns by method of profits. Anyway there Still stays a lot of compassion for the contention that speculators incline toward higher Dividends. One explanation might be on the grounds that develop organizations may have a lot of free income however hardly any productive venture openings. Another significant takeoff from the ideal market situation is the impact of charges which, along with different flaws is probably going to meddle intensely with the theory of profit immateriality. On the off chance that profits are burdened more intensely than capital gains16, at that point it is progressively favorable to transmute profits into capital additions. It is a developing practice that when organizations make huge coincidental conveyances to investors, they do as such by repurchasing stocks. Anyway this is impossible as often as possible on the grounds that the expense specialists may recognize the plan, consider the conveyance as a profit and t

Mt.Vesuvius and its 79 AD Eruption Essay -- essays research papers

     Volcano: A slope or mountain conformed to or more a vent by aggregations of ejected materials, for example, debris, pumice, soot or magma stream. The term alludes both to the vent itself and to the regularly cone-molded aggregation above it. (Scarth, 1994.) This definition can do Mt. Vesuvius no equity. Rather, I would depict it as one of the most horrendous and populace devastating volcanoes. Vesuvius lives†¦or lived! In its prime, Vesuvius secured and destroyed two of Italy’s greatest social and creative urban areas of now is the right time. In this paper, I will talk about volcanoes when all is said in done. Likewise, Mt. Vesuvius, specifically, will be altogether taken a gander at, just as its 79 AD emission.      Volcanoes have for quite some time been delineated as nature’s executioner. In motion pictures, Volcanoes are viewed as heaps of fire and spitting magma; their lone reason is by all accounts to murder and decimate everything in their way. Never is the foundation of volcanoes talked about. How are volcanoes shaped? Are there various kinds of volcanoes? What occurs during an ejection? The essential inquiries to help comprehension of volcanoes may change the public’s conclusion.      First, I will start with the production of volcanoes. Volcanoes are shaped in various manners. In a short form: the earth’s plates move and move. After the plates crash into one another, one plate is pushed down into the shelf beneath the outside layer and melts. Hot magma from the mantle gets through a shaky area in the outside layer. As the                                              Ziehm 2 magma shoots out of the covering, the cooling magma called magma turns out to be hard. After huge time, the hard magma shapes a volcanic mountain. Volcanoes can frame in various sizes and shapes. They can seem as though a cone, have steep looking flanks, or look as though they were long breaks in the earth’s hull. (Plummer et al., 2000). On the off chance that the mountain is tall, at that point there is a more prominent possibility that it was framed from past ejections. At the point when the magma cools, it makes the mountain greater and higher. Contingent upon the sort of well of lava, layers can contrast in magma/debris content. (Plu... ...p;             Ziehm 6 Mt.Vesuvius is only one of a few dynamic volcanoes all through the world. They have cleared out populaces previously and can possibly wreck more in the future. Geologists are anticipating that a volcanic ejection will happen that will overshadow emissions, for example, Vesuvius and Mt. St. Helen’s. (http://www.ph_heidelburg.de/stud/EGGERTT/vesuvio.html) The main thing we can do is sit and wait†¦nature will follow all the way through.  â â â â Rundown of Refrences Morris,C. 1902: The Volcano’s Deadly Work: From the Fall of Pompeii to the Destruction of St. Pierre. The Dan Waugh Collection of Nature Books. Washington, D.C. 236-254. Plummer, C.C., McGeary, D. and Carlson, D.H., 2000: Physical Geoloy. Refreshed eigth ed..Mcgraw-Hill Companies, Inc., NY. 81-82,88-89. Rittman, An and L. 1976: Volcanoes. G.P. Putnam’s Sons, NY. 20-22 Scarth, A.1994: Volcanoes: An Introduction. Texas A&M University Press College Station. 56-57, 74, 259. [ http://www.volcano.und.nodak.edu] [ http://www.harcourtschool.com] [http://www.ph_heidelburg.de/stud/EGGERTT/vesuvio.html] Mt.Vesuvius and its 79 AD Eruption Essay - articles explore papers      Volcano: A slope or mountain conformed to or more a vent by gatherings of ejected materials, for example, debris, pumice, ashes or magma stream. The term alludes both to the vent itself and to the frequently cone-molded gathering above it. (Scarth, 1994.) This definition can do Mt. Vesuvius no equity. Rather, I would portray it as one of the most horrendous and populace destroying volcanoes. Vesuvius lives†¦or lived! In its prime, Vesuvius secured and destroyed two of Italy’s greatest social and creative urban areas of now is the right time. In this paper, I will talk about volcanoes when all is said in done. Moreover, Mt. Vesuvius, specifically, will be altogether taken a gander at, just as its 79 AD ejection.      Volcanoes have for quite some time been delineated as nature’s executioner. In motion pictures, Volcanoes are viewed as heaps of fire and spitting magma; their solitary reason is by all accounts to murder and pulverize everything in their way. Never is the foundation of volcanoes examined. How are volcanoes framed? Are there various sorts of volcanoes? What occurs during an ejection? The fundamental inquiries to help comprehension of volcanoes may change the public’s assessment.      First, I will start with the formation of volcanoes. Volcanoes are shaped in various manners. In a short form: the earth’s plates move and move. After the plates crash into one another, one plate is pushed down into the shelf beneath the covering and melts. Hot magma from the mantle gets through a shaky area in the hull. As the                                              Ziehm 2 magma shoots out of the outside, the cooling magma called magma turns out to be hard. After noteworthy time, the hard magma shapes a volcanic mountain. Volcanoes can frame in a wide range of sizes and shapes. They can appear as though a cone, have steep looking flanks, or look as though they were long breaks in the earth’s outside layer. (Plummer et al., 2000). On the off chance that the mountain is extremely tall, at that point there is a more noteworthy possibility that it was shaped from past ejections. At the point when the magma cools, it makes the mountain greater and higher. Contingent upon the kind of fountain of liquid magma, layers can contrast in magma/debris content. (Plu... ...p;             Ziehm 6 Mt.Vesuvius is only one of a few dynamic volcanoes all through the world. They have cleared out populaces previously and can possibly demolish more in the future. Geologists are foreseeing that a volcanic ejection will happen that will predominate emissions, for example, Vesuvius and Mt. St. Helen’s. (http://www.ph_heidelburg.de/stud/EGGERTT/vesuvio.html) The main thing we can do is sit and wait†¦nature will follow through to its logical end.  â â â â Rundown of Refrences Morris,C. 1902: The Volcano’s Deadly Work: From the Fall of Pompeii to the Destruction of St. Pierre. The Dan Waugh Collection of Nature Books. Washington, D.C. 236-254. Plummer, C.C., McGeary, D. and Carlson, D.H., 2000: Physical Geoloy. Refreshed eigth ed..Mcgraw-Hill Companies, Inc., NY. 81-82,88-89. Rittman, An and L. 1976: Volcanoes. G.P. Putnam’s Sons, NY. 20-22 Scarth, A.1994: Volcanoes: An Introduction. Texas A&M University Press College Station. 56-57, 74, 259. [ http://www.volcano.und.nodak.edu] [ http://www.harcourtschool.com] [http://www.ph_heidelburg.de/stud/EGGERTT/vesuvio.html]

Coloring Mandalas as a Meditation Technique

Coloring Mandalas as a Meditation Technique Meditation Print How to Use Coloring Mandalas as a Meditation Technique By Cathy Wong Updated on February 03, 2020 martin-dm / Getty Images More in Self-Improvement Meditation Happiness Stress Management Spirituality Holistic Health Inspiration Brain Health Technology Relationships View All The simple act of coloring a picture can be quite beneficial in relieving stress and anxiety. One popular way to do this is to color mandalas and use it as a form of meditation. This form of art therapy has become popular among adults as well as children because it is a relaxing exercise that can take your mind off of other things.  Studies have shown that the geometric circles known as mandalas can be particularly beneficial over other types of drawings. What Is a Mandala? In Sanskrit, the word  mandala  means circle. Circles are a powerful symbol found in every culture. We see them in halos, prayer wheels, and other religious symbols as well as  architecture and nature. Mandalas are sacred circles that have long been used to facilitate meditation in the Indian and Tibetan religions of Hinduism and Buddhism. Many other religions, including Christianity, Native Americans, and Taoists, have incorporated mandalas into their spiritual practices as well. Mandalas may be actual drawings or paintings. They may also be temporary creations, such as sand mandalas, which are often ceremoniously dismantled after completion. The main circle shape of a mandala is filled with a variety of geometric shapes and symbols. These are  often repeated in symmetrical patterns using bold color schemes. The process of creating mandalas is as important as viewing the finished work. The intent of both stages is to center the mind and body, which is why they are an ideal tool for meditation. Mandalas as Art Therapy Mandalas as a form of meditation are entering medicine as a healing tool. An increasing body of clinical trials suggests that meditation may reduce stress, combat depression, reduce pain, and lower blood pressure. It may also  boost the immune system and stimulate the release of  melatonin, a hormone believed to slow cell aging and promote sleep. Mandalas are not just something to look at or meditate on. There are now mandala coloring books which can be useful to anyone.  Coloring a mandala  using pencil crayons, crayons, paint, or pastels combines the benefits of meditation and art therapy into a simple practice that can be done at any time and place.   People who color mandalas often experience a deep sense of calm and well-being. Its a simple tool that doesnt require any expertise, but it can be remarkably soothing and nourishing. Mandalas not only focus your attention but also allow you to express your creative side, which many of us neglect in our daily lives. They can be particularly useful for: Children: Coloring mandalas can help children deal with emotions and cope with illness. Instead of verbalizing their feelings, many children express themselves through color and art. Psychologist Barbara Sourkes, Ph.D., has used these color-feeling wheels for children with cancer and their siblings. She notes that it can be used with children  as young as 3-years-old and that its an exercise in which they dont fear giving away their feelings as a typical childrens drawing might.People with a terminal illness: The University of California at Irvine Cancer Center and the University of Pennsylvania Cancer Center are just two cancer centers that have offered mandala workshops to cancer survivors.People who  want to quit smoking: For the same reason that many smokers take up knitting when they quit, coloring mandalas can keep your hands occupied and help relieve stress. You can bring your mandala book with you so you can pick it up for several minutes at a time whenever you feel the urge to smoke. However, mandalas  are not for everyone. Coloring a mandala involves repetitive movements and gripping. This can aggravate the pain of rheumatoid arthritis and osteoarthritis in the fingers. It can cause pain in people with carpal tunnel syndrome, lateral epicondylitis (tennis elbow), and other forms of repetitive strain injuries as well. How to Color a Mandala There is not much to coloring a mandala for meditation purposes. It requires just a few simple steps and some time when you can be alone. You will need crayons, pencil crayons, chalks, pastels, paint, or markers in a variety of colors.Print a mandala or use a mandala coloring book.Find a quiet and comfortable place where you can work comfortably with no distractions.Start coloring. When coloring, try not to think too much about your choice of color and dont worry about matching colors. Let your instincts guide you. After you begin with the first color, the rest will follow naturally. Susan F. Fincher, the author of numerous mandala coloring books, says, One color on the mandala invites another, like a guest who asks to bring his friend to your party. Find Mandalas to Color There are numerous resources where you can find mandalas to color and integrate into your meditation practice. Websites such as ColorMandala.com allow you to print mandalas from your computer. You can also find mandala coloring books, such as Finchers books from Shambhala Publications. Yet another option is to draw your own mandala. By using basic drawing tools such as a compass and protractor, you can create your own geometric patterns to color as well. Theyre quite simple and there are no right or wrong ways to draw them, simply begin creating shapes within a large circle. A Word From Verywell The repetitive process of coloring the geometric shapes within a mandala can be beneficial to people of all ages. Try to avoid the notion that coloring is just for kids. Instead, use it as a constructive way to find some quiet time to soothe your thoughts from any stress and anxiety you may be feeling. The relief you find may just surprise you.

Scouting for Identity Interpreting Bridget Sprouts - Literature Essay Samples

Life, in essence, is a search for belonging, purpose, and meaning. However, humans often do not possess enough wisdom to determine what is of worthy pursuit in life. While double-digit years of life experience may appear a period of time long enough to justify taking a certain path, nature has existed and provided for organisms for an incomprehensible amount of time. Although humans are inherently gifted with incredible cognitive and emotional capabilities, we are also born with many of the same flaws and temptations. Therefore, Bridget Sprouls calls for a stronger reliance on nature and spontaneity in her poem â€Å"Scout.† Through the contrasting metaphors of modern and historic lifestyles, a reflective tone, and disjointed form, Sprouls recounts an individuals search for identity, suggesting that nature should be the primary guide of life. Sprouls utilizes symbolism to juxtapose the conflicting lifestyles of modern reliance on material goods with historic dependence upon nature. â€Å"Old Austin† is an adage of nostalgia often used by longtime residents to express displeasure at the rapidly changing culture. The speaker respects and looks up to an individual enough to spontaneously adventure to this place of Austin that the man so often referred to. Austin represents the speakers journey to a state of existence based around nature and reaction, a way of life which existed prior to urban sprawl and the societal fixation on technology. Ironically, the speaker did not foresee the extreme change that this â€Å"trip to Austin† would evoke, and therefore planned for a short journey, as she â€Å"packed a duffelbag, / overwatered the garden† (lines 3-4) with the expectation of returning soon, â€Å"and set out on foot† (4). Still a part of the current materialistic culture, she is enamored by â₠¬Å"the flutter of engines,† (7) which represent industrialized, modern civilization. After experimentation and discovery, the speaker has become more integrated into Old Austin’s call for coexistence with nature than modern culture, and tension arises when the two conflict: â€Å"I would wake to a sweet melody grinding like an ice-cream summons and stumble, half-awake, trying to answer the phone in the forest† (13-15). The speaker is tempted by her phone, which represents the all consuming essence of materialism, yet she cannot successfully use the device while in the forest. This modern lifestyle of material prioritization, although sweet and tempting, cannot coexist in nature, our original home. The extended metaphor of Austin as the journey destination reappears in the final stanza, as the speaker is â€Å"eager to turn on the A.C.† (24) to escape the heat and humidity. Reversion to historic living and spontaneity is uncomfortable, and is symbolized by Austin’s extreme heat and humidity. She desires relief, through death and a return to Heaven, after an exhausting yet fruitful life of intention and meaning. Eager to cool off in the comfortable environment of Heaven, the speaker is prepared to give God a tour and recap of her life. Sprouls contrasts the images of â€Å"old† life in coexistence with nature to a modern, material based lifestyle. Sprouls’ reflective tone creates a sense of wisdom and experience, enabling the speaker to fully describe the process of discovery that she undertakes. The beauty of spontaneity lies in the unknown, which is a gateway to endless opportunities for self discovery of identity. The speaker is only able to reflect on things such as the â€Å"most awkward moment† (8) after she has absorbed everything from the journey as a whole. This style of writing contributes to the idea of completing her process of self discovery, as she speaks with a tone of finality. This fundamental aspect of the poem is manifested in the title of the piece, as a scout is someone who is on a search, in this case for identity. Another form of reflection present throughout the work is her presentation of events in hindsight: â€Å"So what if I drooled into rock receivers?† (16). The speaker is suggesting that she has no shame in drooling into these â€Å"rock receivers,† because she learned from the experience. The use of the phrase â€Å"so what† affirms the intentionality of a seemingly absurd action, and suggests that she disregards judgement that she knows she will receive, because she values her own personal discovery over the opinions of others. In this process, the speaker finds what she had been searching for is an existence which is reactionary to nature: â€Å"Someone needed to find a loft with flexible floors† (19). This use of the phrase â€Å"someone needed to† suggests that it was an essentiality, and one that she ultimately realized. This further contributes to the tone of reflection, as the speaker can look back on her experience with pride, a pride elaborated on when the speaker says, â€Å"Who better to memorize the acoustics of local venues, know which houses were haunted, which gutters led somewhere?† (20-22). In the first stanza, the speaker recounts that she â€Å"overwatered the garden† (4) before she left, whi ch exposes her previous naivete in believing she would return home to her garden after the â€Å"journey.† The tone of reflection enables the speaker to poke fun at her misconception of the subsequent discoveries and changes in her life. Additionally, Sprouls articulates the uncomfortability which inevitably accompanies a life led by nature and without the luxury of material items. This uncomfortability is shown throughout, by phrases such as â€Å"awkward moment,† (8) â€Å"someone needed to,† (17, 19) â€Å"stumble,† (14) â€Å"tumble† (23), and â€Å"set out on foot.† (4) While the speaker admits her eagerness to get out of the uncomfortability and â€Å"turn on the A.C.,† (24) she also very much appreciates what she endured, as she looks forward to giving â€Å"the first tour.† (25) of her life. The speaker’s reflective tone enables her to describe the complete process of discovery that she undergoes from a finalized and wise perspective. Sprouls utilizes a disjointed form to further the theme of spontaneity and natural instinct in the work. While the first stanza is structured as one fluid thought, which lays out context and setting, it is followed by a six word stanza: â€Å"The flutter of engines enchanted me† (7). Sprouls sets this statement apart to emphasize her temptation to rely on material goods, setting the stage for later clarity in the juxtaposition of materialism versus nature. Very suddenly, the speaker begins a new stanza and shifts to her complete lack of money, which she says necessitated a period of prostitution: â€Å"Out of cash, bartering my eyelashes† (9-10). This abrupt and unexpected confession represents the overall message of the poem which encourages relying more heavily on impulse and â€Å"going with the flow.† The speaker then goes on to somewhat sarcastically thank the farmers for providing her with food, and the â€Å"hounds† (12) for not attacking her, refer ring to some of the men that she sold her body to. By thanking these individuals, the speaker is appreciating a seemingly dark and low point in her life, as it is where she ends up through her choice to live spontaneously and she learns about herself through the experience. The next stanza jumps back to the contrast of materialism and nature, as the speaker attempts â€Å"to answer the phone in a forest† (15). The phone, which represents materialism, does not successfully coexist in nature, or the forest. Materialism is rather a societal crutch which inhibits the pursuit of nature’s calling for each individual. The speaker instead struggles in attempting to live without this luxury and attempts to seek similarities in nature to no avail: â€Å"So what if I drooled into rock receivers?† (16). However, she justifies this in stating that it was necessary for discovery of this optimal state in nature, for both herself and the benefit of others. The break between lin es 18 and 19 serve to emphasize the need for someone â€Å"to find a loft with flexible floors† (19) being a more extreme extension of the idea of putting one’s â€Å"ear to the ground.† (18) Here, the speaker is suggesting that rather than foresee the future, as putting one’s ear to the ground implies, she must go far above the ground in a loft to put her ear down on flexible floors. This means that she would have a much broader perspective from high up, and would therefore see the success of humans when coexisting with nature in the past, rather than only looking to the future. Sprouls’ use of a disjointed form effectively captures the essence of spontaneity which underlies the poem. In the portrayal of a journey defined by discovery of identity and purpose, â€Å"Scout† condemns modern reliance on material goods while encouraging coexistence with nature and a dependence on one’s instinct. The speaker becomes fully equipped to enjoy life because she is not constrained or defined by human constructs, but rather lets nature dictate her actions. Nature provides all that humans need, yet we have centered our existence as humanity around our own man made creations. This arrogant human tendency creates a societal blindness to our true purpose, as we are now born into a world which worships the creations of men who have lived under one hundred years, when nature has provided for millions. Our complete dependence on each others understandings and creations leaves little room for raw and true individual discovery of identity. Only by resisting societal and material dependency and recognizing nature as the true measure can we live into our individual and uniq ue purpose.

Chinese Vocabulary Medical Terms

Many Types of Drop-In Fuels

These days, it’s hard to find an organic material that isn’t being positioned as the next great alternative energy source. Rising to the top of the list are biofuels known as so-called â€Å"drop in† fuels – those renewable sources that can be used without major investment in infrastructure in the U.S. where storage and distribution has long catered to petroleum. That current investment in infrastructure isn’t small potatoes. There is about $7 billion in pipeline expenditures alone each and every year. Defining Drop-in Fuels What defines a drop-in fuel? The alternative fuels industry itself isn’t exactly clear, with some defining it broadly to mean any renewable fuel making use of at least some of the costly existing petroleum infrastructure. Others have taken a more narrowed approach. One of the most popular definitions is that drop-in fuels are those renewable fuels which can be blended with petroleum products, such as gasoline, and utilized in the current infrastructure of pumps, pipelines and other existing equipment.    Under such a definition, a biofuel would require some percentage of gasoline blender , derived from unique gasoline stocks, to form the fuel’s base. Examples of drop-in fuels defined in this way include the terpenes, butanol and isoprene, among other. Often, the technology is applied to diesel fuel, forming a biodiesel, rather than to gasoline. There are even some next-generation biofuels proponents who are developing mixtures of chemicals to form a biofuel without the gasoline or diesel base. Algae Most Common Drop-in Fuel With well over 50 companies investing in the development of algae as a biofuel, the little green plant reigns supreme among drop-in fuels. Yet, despite this general interest, most biofuels experts agree that at least another decade of research and technological breakthroughs will be necessary before this drop-in fuel is deemed commercially viable. That’s a long—and costly—trail ahead. As with most drop-in fuels, the challenges come in moving the technology from the lab to full-scale commercial production. An additional challenge with algae specifically has been the wide variance among algae and the extensive processing necessary. Butanol Also Sees Growth But algae isn’t the only show in town. Last year, a leading biobutanol company, Gevo, announced plans to acquire ethanol facilities in the Midwest and convert them to commercial production of the drop-in fuel isobutanol, also known as isobutyl alcohol.    The move was seen by industry players as a step forward in the development of butanol as an alternative drop-in fuel, with the company hoping to begin isobutanol production by 2012. Although able to make use of existing infrastructure, unlike algae, there is some concern over potential safety threats. Vapors can travel long distances and collect in low-lying areas to form an explosion hazard. However, its proponents are quick to point out the biofuel’s many fuel and chemical applications make it an attractive venture. Big player DuPont has also tested the waters of biobutanol as a drop-in fuel and plans to likewise rely on existing under-utilized ethanol capacity and conventional feedstocks as it gets its operations off the ground. The investment to retrofit existing ethanol facilities is more economical than building new structures and require only minor changes to the fermentation and distillation processes. Broadening Portfolios DuPont says it plans to follow a multi-step approach to drop-in fuel development, first focusing on n-butyl alcohol and conventional feedstocks before moving on to other drop-in fuels like isobutanol as well as non-feed crops, such as cellulosic feedstocks.    Yet another company, ButylFuel, LLC, has gone on record as having said it has now developed fermentation-derived biobutanol at a cost that is competitive with petroleum products. Its drop-in fuel can be blended at a variety of percentages with gasoline or diesel fuels. How competitive? The company claims it can produce its drop-in fuel from corn for about $1.20 per gallon. Like algae players who are benefiting not only from algae as a drop-in fuel, but from the many byproducts as well, research and development in other drop-in fuels sectors are looking at diverse portfolios of products, causing some to characterize this next generation of alternative fuels as a means to produce hydrocarbon blend stock that can have a multitude of applications.

Arkansas State University A Long Way Over The Years

History Arkansas state university has a long history that goes back many years, at one time it was not even a college. It has come a long way over the years and here is a brief history of the school. Arkansas state university was founded in April, 1909, by Act 100 of the 37th Arkansas General Assembly as 1 of 4 AR high schools to teach agriculture, horticulture, and the art of textile manufacturing. Victor C. Kays was hired as the 1st principle, he soon began hiring staff. The staff was made of a secretary, a superintendent of farms, and a superintendent of residence halls. Any work not done by staff was done by the students, who paid no tuition, but had to work on the school campus. Despite its agricultural focus, it†¦show more content†¦12, 1931, the first day of spring semester classes. In spite of the total loss, the Principal found temporary class locations around campus, and classes continued on schedule. Construction began immediately on a new Administration/Classroom Bu ilding, which opened in 1932. It was named Wilson Hall, after Trustee R. E. Lee Wilson, who provided most of the men, equipment, and mules for the construction of the new building. By the 1930s, the academic program had changed into a 4 year college. The following year, the name was changed to Arkansas State College. Graduate programs at the master s level were offered beginning in 1955, and that year saw a major change. Walter Strong, Fred Turner, and Larry Williams became the 1st black students on campus and, although Williams dropped out before graduating, Strong and Turner went on to become the first black graduates. In 1970, Turner returned to the campus as the 1st black ROTC instructor. During the 1950s, Arkansas State s growths rapidly outgrow other schools. The school began comparing itself to the University of Arkansas. 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APM Policy Enforcers - 897 Words

. On the other hand, APM policy enforces users to get access to a certain resource. APM needs to be available at each layer of the cloud network. This APM policy is more critical because any incorrect setup of the policy can damage the entire access control system. AR is a monitoring and reporting tool which can keep track of information of all policies and credentials by which cloud administrators can prevent and identify access violations, measure risk coverage, and enforce segregation of duties. Different types of reports can be implemented in AR, based on security guidelines and within the scope of AIM. AR is one of the most vital parts of AAM, as all of the security polices fully depend on this tool (SIG, 2012). However, another important security aspect of the cloud computing is SQL injection attacks (SQLIA) which needs to be improved. According to the cloud hosting company Firehost, SQLIA have increased from 18% to 20% from the first quarter to the second quarter of 20 13. Computer hackers try to insert malicious codes to get unauthorized access to database systems which will eventually give access to steal the contents of the databases. The cloud network should implement and improve on parameterized SQL queries, input validation, and stored procedures which will secure the system from exploiting the database. To retrieve, alter, or insert any data from the database system, SQL queries are required. SQL queries should separate the logic from data which

English Lesson Plan Free Essays

Lesson Plan Form: 2 Level: Low intermediate – high intermediate Date: 4th Mac 2013 Time: 1 hour 30 minutes Subject: EnglishTopic: Natural Disaster (Geography) Focused skill: Speaking (interaction and fluency) Integrated skill(s): Writing, reading and thinking skills Grammar structures/lexical items/phonology: Lexis related to natural disaster; earthquake, flood, victim and etc Curriculum Specifications: Form 2 – 1. : Level 2,vi) Participating in teacher-guided class discussions on topics of interest by; agreeing to another and saying so, disagreeing politely with another and giving one’s opinions, defending one’s point of view. Learning outcomes: By the end of the lesson, the Ss will be able to: * Content: Enhance their knowledge about the types of natural disaster: Know the positive and negative effects of the natural disaster * Language: Use the register and lexis related to natural disaster e. We will write a custom essay sample on English Lesson Plan or any similar topic only for you Order Now catastrophe, volcanic eruptions, seismic waves, cyclone etc: Increase their orals with friends in L2: Practice genuine communication * Cognition: Make predictions based on logical thinking: Reflect on how the catastrophe affects people’s life * Internationalisation: Develop their knowledge and awareness about the countries that are prone to natural disaster Moral values and educational emphases (as appropriate): Develop awareness of the natural disaster, working collaboratively Previous knowledge: Students already know types of natural disasters and a few basic effects and also mind mapping technique Anticipated problems and proposed solutions: Problem: Ss have problems with vocabulary in the reading Solution: Group discussion, provide dictionary or give personal help to the Ss Resources: LCD projector, laptop, speaker, a video that consists of many natural disaster, dictionaries, power point of the effects of natural disaster, reading for earthquake, flood, tornado, volcano eruption and tsunami (5 copies each), blank table for vocab lists and blank table for the comparison between the types of natural disaster Stages/ timing| Teaching-learning activities | Interac-tion| Rationale| A) Lead in 5 – 10 minutesB) Task 125MinutesC) Task 230Minutes D) Task 330 minutesClosure5 Minutes| 1. Make sure all Ss have a piece of paper and a pencil 2. Tell Ss that they are going to draw a scene that you will describe 3. Dictate the following text: ‘Draw three houses in the middle of the paper. Each of the houses has 4 windows and a door. On the roof of one of the houses, there is a man with a girl. On top of the paper, draw some clouds and pouring rain. There is water around the houses that touches the top windows of the houses†¦Ã¢â‚¬â„¢. 4. Ask Ss to look at their picture and think what has happened in the scene. Eg: a. Hurricane b. Tsunami c. Flood 5. Get some ideas from the Ss of what they think is happening 6. Try to elicit other vocab related to natural disaster from the Ss. E. g: a. Tornado b. Drought c. Catastrophe and etc 7. Write the Ss answer on the board 1. Tell Ss that they are going to watch a video of various types of natural disaster (the video is about 7 minutes) 2. Ask Ss to draw a mind map of what they predict they might see in the video. Tell Ss that they can use the vocab written on the board) 3. Ask Ss to add the types of natural disaster (if they do not have it yet) and jot down the effects they have seen from the video to their mind map 4. Play the video through laptop (make sure that the sound in good) 5. Ask Ss to check if their prediction is right 6. Ask Ss to talk to their pair about the video (3 minutes) a. What do you feel? b. What have you found out? 7. Bring the students attention together and discuss with the whole class (7 minutes) 8. Ask Ss if they could think of the other effects of natural disaster. (8 minutes) E. g: c. Are there any positive effects? d. If yes, what are they? e. What about the negative effects? 9. Show Ss the list of aftermath using the power point presentation 1. Divide Ss into small groups of 5 or 6 each and assign number to each of them from 1 to 5 (some Ss might have to be ‘Siamese twin’). 2. Assign each group with a type of natural disaster E. g: Group A – Earthquake, Group B – Tornado, etc 3. Tell Ss that they will have to read materials based on the topics and while reading, they need to fill in the table given with lexis (either subject specific terminologies, academic vocabularies or other lexis) from the text given. 4. Provide the blank table and the materials to the groups according to their topic (everyone in Group A will get the reading on earthquake and others get their own topic). 5. Ask Ss to compare their answer with their friends. They could add more lexis as they are discussing. 1. Tell Ss that all of them are the representatives for their topic. They will present the information about the natural disaster to the people from the other groups 2. Ask Ss to reread the materials. This time to find information about the natural disaster. E. g: a. The causes b. The effects c. The countries involved d. The process and etc 3. Ask Ss to discuss and compare their finding with the group members (10 minutes) to check and support understanding 4. Regroup the Ss based on their assigned numbers (Group 1,2,3,4 and 5) 5. Ask the Ss to share and compare their findings and with the others (10 minutes) 6. Provide Ss with blank table (one each) 7. Ask Ss to complete the table with similarities and differences of the other types of natural disaster 8. Gather the Ss attention 9. Discuss the answer together 10. Ask Ss what they have gathered or find most interesting from the discussion. (10 minutes) E. g: a. Do you find any similarities? b. Do you think there is any way to avoid it from happening? 1. Ask Ss what they have learnt and what they feel 2. Summarize the lesson| PlenaryIndividualPlenaryPlenaryPairsPlenaryPairsPlenarySmall groupsIndividualSmall groupsPlenaryIndividualsSmall groupsPlenary| * To introduce the topic * To engage the Ss * To make the Ss interested * To initiate interaction * To promote interactive lesson * To practice prediction * To listen for specific information * To encourage reflective thinking * To allow them to practice their orals with peers * To expose them with the subject specific terminologies * To promote understanding of the lexis * To give specific purpose for reading * Encourage discussion and information exchange * To encourage reasoning skills| How to cite English Lesson Plan, Papers

Big Data Complementary Audit Evidence †Free Samples to Students

Question: Discuss about the Big Data Complementary Audit Evidence. Answer: Introduction: If the appointed auditor of any organization provides additional services out of the scope of the audit engagement letter, then those services are known as non-audit services (NAS). It covers the services like actuary services, promotion of clients business and actuary services are few of them to be named. When the auditor involves himself in the promotion of the clients business it generates the advocacy threat and it endangers the auditors independency (Ahlawat Nouri, 2015). Therefore, the approach of the LTH to the auditors of the firm CJ for giving speech related to promotion of their business is not as per the standard of audit and CJ shall not accept the offer. The auditor shall not accept anything in monetary or non-monetary form from the client except their fees. If the auditors accept anything in addition to the fees then it will create self-interest threat as through accepting the additional benefits from client, the auditor become liable to the company. Therefore, the holiday package offered by LTH to audit partner Geoff from the audit firm CJ, shall not be accepted by him as it will create controversies related to his independence. Further, the auditor must give true and fair judgment as per the best of his knowledge during the audit procedure (Causholli, Chambers Payne, 2015). Therefore, accepting additional benefits for carrying out the audit smoothly will definitely raise questions regarding the integrity of the auditor and therefore, shall not be accepted. When the close family members like parent, siblings, dependent child of the auditor is in control of financial decision of the client, the auditor shall not comment on the financial statement of the auditor. The financial interest also includes giving recommendations on the investment portfolio of the client or providing any guarantee for the clients obligation. In the given case, the auditor, Michels father is the financial controller as well as the preparer of financial statements of the client LTH. Therefore, if the audit appointment is accepted by Michel, it will raise questions regarding his independency and at the same time the it will jeopardize the credibility of the audit firm too. Therefore, Michel shall not accept the offer to be engaged as auditor. However, if Michel engaged as the auditor of the firm CJ, then he must restrain himself from commenting on the financial statement of LTH. If the auditor is engaged with the assignment of auditing of a company where she was previously engaged as an employee, then it will give rise to the familiarity threat as there is likelihood that the auditor will be aware of the strength and limitations of the company. In the given case Annette was employed with LTH for calculation of tax and preparation of accounts of the company just a month back (Sarwoko Agoes, 2014). It is more likely that Annette will feel that the financial operation of the company is in order and will not go for in-depth investigation. Moreover, the auditor cannot review her own work as it will generate the self-review threat. Therefore, Annette shall not be appointed as the auditor of LTH. Safeguards against the independency threat of auditor Various methods that can be used to safeguard the independency of auditor are At the time of audit procedure, the auditor shall give his judgement that is aligned with the standards of auditing and the professional approach of the auditor While carrying out the audit, the auditor must ignore any influence from interested parties, users and political parties. There must be a rotation system in the engagement of key partners of the audit firm. It will reduce the chances of familiarity and self-interest threat (Khlif Samaha, 2014). The audit team shall have vast level of knowledge regarding the auditing standard and recent amendments of auditing to give best quality to the audit Business risks related to spare parts and equipment To present the audit report in true and fair manner, the auditor shall Analyse the expected level of material misstatement and its impact associated with the clients business Evaluate the overall risk of the clients business due to the accounting procedure, accounting disclosures and the environment of the business (Yoon et al., 2015). Evaluate the impact of identified risk on the financial statements of the client Business risks that are associated with the spare-parts and equipment purchase are Strategic risk: the strategic risk is linked with the inventory management and system of inventory management. the client may exchange the available inventory for purchase of another products or they can control the inventories as per the regulated requirement of inventory management. if the loss can be comfortably accepted by the client, then they can select the 1st option, otherwise they shall sect the 2nd Operational risk: This risk is related to the outcome that after preparing some strategies, the company are not able to follow it completely (Okaro Okafor, 2014). The reason may be the management are not willing to follow the strategies or there is some limitation in the approach of the policy itself. However, for the management of spare-parts inventory, assessment of risk assures the suitable measures for the inventory management. Audit risk type and their impact on the balance The strategic risk takes place while the organisation is not able to develop any strategy or the auditor is not able to control the risk. The accounts affected by this risk are opening as well as closing balance of inventory, net profit and gross profit. On the contrary, operation risk takes place when there is a chance that the risk will not be detected by the auditor. It greatly impacts the transactions of purchase account, sales account, inventories, opening as well as closing stock and the revenue account. Reference: Ahlawat, S. Nouri, H., (2015). An examination of accountants non-accountants'perceptions of auditor not reporting a material misstatement.Journal of Business Accounting,8(1), p.51. Causholli, M., Chambers, D.J. Payne, J.L., (2015). Does Selling Non-Audit Services Impair Auditor Independence? New Research Says,Yes.Current Issues in Auditing,9(2), pp.P1-P6. Khlif, H. Samaha, K., (2014). Internal control quality, Egyptian stards on auditing external audit delays: Evidence from the Egyptian Stock Exchange.International Journal of Auditing,18(2), pp.139-154. Okaro, S.C. Okafor, G.O., (2014). Joint Provision of Audit Non-Audit Services in Nigeria: An Empirical Study.IUP Journal of Accounting Research Audit Practices,13(1), p.30. Sarwoko, I. Agoes, S., (2014). An Empirical Analysis of Auditor's Industry Specialization, Auditor's Independence Audit Procedures on Audit Quality: Evidence from Indonesia.Procedia-Social Behavioral Sciences,164, pp.271-281 Yoon, Kyunghee, Lucas Hoogduin, Li Zhang. (2015). "Big data as complementary audit evidence."Accounting Horizons29.2: 431-438.

Redundant and Repetitive

REDUNDANT AND REPETITIVE There is a lot to be said of brevity. Shakespeare wrote somewhat ironically through the mouthpiece of the long-winded Polonius in Hamlet that â€Å"brevity is the soul of wit.† And William Strunk reminds us in Elements of Style that â€Å"A sentence should contain no unnecessary words, a paragraph no unnecessary sentences, for the same reason that a drawing should have no unnecessary lines and a machine no unnecessary parts.† Excellent copywriting should be brief and vibrant; take care to remove any unneeded â€Å"filler† words and phrases. It is important to look for these filler words that drag your copy down, making them dull and redundant. One example of redundancy that rings clear in my mind comes from my elementary school grammar class: â€Å"I was home alone, all by myself.† Unless you’re using this sentence to create a character or style specific to your work, this is poor writing. To say that â€Å"I was home alone† necessarily implies that I am â€Å"all by myself,† making the second half of this sentence useless from a copywriter’s standpoint. But what about those common phrases that can be easy to overlook – is something â€Å"absolutely essential,† or is it simply â€Å"essential?† â€Å"Basic fundamentals† are either â€Å"basics† or â€Å"fundamentals,† both able to stand alone quite nicely. Now consider â€Å"past experience,† â€Å"new innovations,† â€Å"qualified expert,† and â€Å"postpone until later† – there are better, briefer alternatives to all of these phrases. A little hard-nosed editing will rid your copy of these superfluous filler verbs. In summarizing this already much-too-long blog about brevity, remember the words of Thomas Jefferson: The most valuable of all talents is that of never using two words when one will do.

Free Essays on The Old Man And The Great DiMaggio

both are physically impaired yet never give up their passion for their craft. To further illustrate Santiago’s considerable respect for and connection with DiMaggio; he often wonders what â€Å"the great DiMaggio† would think of Santiago as illustrated when he kills the first shark. DiMaggio is never mentioned again after Santiago has been defeated by the sharks, demonstrating Santiago’s acknowledgement that he has failed in his life. The manner in which Hemingway compares Santiago and DiMaggio is a brilliant execution of metaphor. As Santiago is the great fisherman, strong, capable, and full of life, so too is Joe DiMaggio the great ballplayer, son of a fisherman, who like Santiago is a symbol of resilience and courage.... Free Essays on The Old Man And The Great DiMaggio Free Essays on The Old Man And The Great DiMaggio The Old Man and the Great DiMaggio In Hemingway’s The Old Man and the Sea, Santiago is an old fisherman who lives in a small village near Havana, Cuba. His entire life revolves around three things: fishing, a young boy, Manolin, who is his only friend, and American baseball. Santiago is fascinated by American baseball and with Joe DiMaggio in particular. Each evening he and Manolin go over the daily newspapers to review the latest news about the New York Yankees. Santiago has great respect for Joe DiMaggio. In fact, it appears that DiMaggio is Santiago’s â€Å"hero†. When one stops to consider the relationship between Santiago and DiMaggio it becomes apparent that DiMaggio is a symbol for Santiago’s inner strength and great passion for living. Although Santiago is old and weathered, he still has a fighting spirit as exemplified in his three days at sea and his struggle with the great fish whereas DiMaggio has a physical injury in his left heel that hindered his baseball career for one seas on only to make a glorious comeback the next season. In other words both are physically impaired yet never give up their passion for their craft. To further illustrate Santiago’s considerable respect for and connection with DiMaggio; he often wonders what â€Å"the great DiMaggio† would think of Santiago as illustrated when he kills the first shark. DiMaggio is never mentioned again after Santiago has been defeated by the sharks, demonstrating Santiago’s acknowledgement that he has failed in his life. The manner in which Hemingway compares Santiago and DiMaggio is a brilliant execution of metaphor. As Santiago is the great fisherman, strong, capable, and full of life, so too is Joe DiMaggio the great ballplayer, son of a fisherman, who like Santiago is a symbol of resilience and courage....

Factors That Affect the Chemical Reaction Rate

Factors That Affect the Chemical Reaction Rate Its useful to be able to predict whether an action will affect the rate at which a chemical reaction proceeds. Several factors can influence the chemical reaction rate. In general, a factor that increases the number of collisions between particles will increase the reaction rate and a factor that decreases the number of collisions between particles will decrease the chemical reaction rate. Concentration of Reactants A higher concentration of reactants leads to more effective collisions per unit time, which leads to an increased reaction rate (except for zero-order reactions.) Similarly, a higher concentration of products tends to be associated with a lower reaction rate. Use the partial pressure of reactants in a gaseous state as a measure of their concentration. Temperature Usually, an increase in temperature is accompanied by an increase in the reaction rate. Temperature is a measure of the kinetic energy of a system, so higher temperature implies higher average kinetic energy of molecules and more collisions per unit time. A general rule for most (not all) chemical reactions is that the rate at which the reaction proceeds will approximately double for each 10Â °C increase in temperature. Once the temperature reaches a certain point, some of the chemical species may be altered (e.g., denaturing of proteins) and the chemical reaction will slow or stop. Medium or State of Matter The rate of a chemical reaction depends on the medium in which the reaction occurs. It may make a difference whether a medium is aqueous or organic; polar or nonpolar; or liquid, solid, or gaseous. Reactions involving liquids and especially solids depend on the available surface area. For solids, the shape and size of the reactants make a big difference in the reaction rate. Presence of Catalysts and Competitors Catalysts (e.g., enzymes) lower the activation energy of a chemical reaction and increase the rate of a chemical reaction without being consumed in the process. Catalysts work by increasing the frequency of collisions between reactants, altering the orientation of reactants so that more collisions are effective, reducing intramolecular bonding within reactant molecules, or donating electron density to the reactants. The presence of a catalyst helps a reaction to proceed more quickly to equilibrium. Aside from catalysts, other chemical species can affect a reaction. The quantity of hydrogen ions (the pH of aqueous solutions) can alter a reaction rate. Other chemical species may compete for a reactant or alter orientation, bonding, electron density, etc., thereby decreasing the rate of a reaction. Pressure Increasing the pressure of a reaction improves the likelihood reactants will interact with each other, thus increasing the rate of the reaction. As you would expect, this factor is important for reactions involving gases, and not a significant factor with liquids and solids. Mixing Mixing reactants increases their ability to interact, thus increasing the rate of a chemical reaction. Summary of Factors The chart below is a summary of the main factors that influence the reaction rate. There is typically a maximum effect, after which changing a factor will have no effect or will slow a reaction. For example, increasing temperature past a certain point may denature reactants or cause them to undergo a completely different chemical reaction. Factor Affect on Reaction Rate temperature increasing temperature increases reaction rate pressure increasing pressure increases reaction rate concentration in a solution, increasing the amount of reactants increases the reaction rate state of matter gases react more readily than liquids, which react more readily than solids catalysts a catalyst lowers activation energy, increasing reaction rate mixing mixing reactants improves reaction rate

Final Essay Example | Topics and Well Written Essays - 500 words - 14

Final - Essay Example At one point he gets to see the hall in a repainted form and more colorful. This gift is what makes him excel in his career as a blacksmith. He takes time to be precise in what he makes; this is because he gets to see things for what they really are and not what one is used to seeing. His journeys through fairyland bring out a sense of enlightenment. When he visits fairyland he gets to visit another realm not so far apart from reality and gets to see it in their eyes. He thus gets a fresher and refined view of reality when he is teleported back to it. The question of space and time also arises with the flow of the fairy tale. It is not said how long Smith takes in his travels through this unknown land; not in terms of hours, days nor years. It seems that the time he spends in this other unknown land does not heavily affect the time in the real world. With this advantage, Smith takes his time sometimes even ages studying features of this enchanted world, a tree or even a leaf with an intention of gaining greater knowledge in the understanding of things, some of these which seemed quite strange. The perilous moments Smith gets to experience are but a representation of what he had to go through to better his skills, to get to see what he had to see thus bring the knowledge back to reality where it yielded productive results. The story of the Smith of Wootton major can be taken as an allegory of the autobiography of its writer Tolkien. In this allegory he takes the Smith to be him, privileged to get the gift of artistic works in terms of words. He uses Wootton Major and fairyland as a comparison to the real world and the world of art, literature and book writing. The character’s journey through fairyland are but a representation of his struggle and experience in his field of work and what he could manage to bring forward to his readers(the real world). Finally he ends his allegory by making the main character Smith to pass down his star to the

Activlives Charity Essay Example | Topics and Well Written Essays - 1000 words

Activlives Charity - Essay Example Similarly, one of the ‘birthday’ events managed to raise a generous amount of donations. Additionally, the organization has partnered with websites such as â€Å"localgiving.com† which offer single and monthly donation options along with gift cards as low as  £15, the proceeds of which are used for activities such as lunches and singing of ActivLives’ members (Localgiving.com, n.d.). 2. Integration marketing communication analysis of ActivLives charity Usually charities use both B2B and B2C communications to collect donations from corporate sector and public respectively. Emotional marketing is used to get the sympathy of donors and the use of value propositions is largely ignored in this sector (IDM, n.d.). The company has partnered with popular personalities such as the former footballer Roger Osborne to promote its brand and collect funds. Events such as the first birthday of the Community Garden promoted the ActivSinging project of the company (Aallaboutipswich.com, n.d.). 3. Marketing segmentation of ActivLives charity ActivLives charity has segmented its market on the basis of geography as well as age. It targets people of Ipswich and Suffolk, particularly the older segment for which it claims to promote mental and physical fitness and an active live (ActivLives, 2013). The segmentation was done on the basis of careful analysis of demographics as the company claims that both the geographic locations are marked by â€Å"high urban deprivation† (ActivLives, 2013). Theory suggests that segments ought to be evaluated on the basis of their size, growth, profitability, competitors as well as business resources (Kotler, 2008). Hence, the segment seems significant enough to be targeted. Segment growth is also high as the U.K is witnessing an ageing population. The aspect of segment’s profitability remains questionable since ActivLives works as a charity and not a for-profit organization. 4. Social Media analysis ActivLives has a strong presence on the social media, particularly twitter and F acebook. However, it has yet to gain greater fan following and, at presents, touts only 127 fans on Facebook. Charities can either engage in fundraising, awareness raising and lobbying as far as their social media campaigns are concerned (CharityComms, 2013). Although ActivLives does not engage in lobbying, it has taken some steps towards fundraising by sharing ‘links’ of its external partner websites on Facebook. Also, it has promoted its â€Å"winter warmer kits† through viral marketing on facebook. However, it has yet to make use of more sophisticated tools such as â€Å"Twibbon† for gaining funds through social media. 5. Target markets The primary target market for ActivLives is â€Å"older adults† particularly those aged 45 years and above in the highly deprived area of Ipswich, for whom the company intends to offer an improved lifestyle including health and general fitness (Localgiving.com, n.d.). Social activities targeted at these individual s are aimed at fostering positive mental and physical fitness amongst these individuals by keeping them active. The secondary target market is people of all ages (not just older adults) for whom ActivLives attempts to offer work placements, educational and health support (ActivLives, 2013). 6. Brand Positioning Building a charity brand requires emphasis on the desire to bring a change to the lives of living things as well as the beliefs and values that accompany it. Clearly, the charities sector is quite competitive in the U.K with over 160,000 charities (Charity Commission, 2013). ActivLives lacks a pre-defined cause such as cancer

Performance Enhancing Drugs in Sports

Performance Enhancing Drugs in Sports In the world of sports there is much competition. There is so much that many sport players try to cheat their way through by using performance enhancing drugs. The players use steroids, human growth hormones and many more. All performance enhancing drugs should be banned from sports. The history of performance enhancing drugs goes back to the 1800s. There were two reported cases before the 1900s. The first known use was by a 24 year old cyclist named Arthur Linton in 1886. He died in a race from Bordeaux to Paris. The cause of death was said to be Typhoid Fever but he was believed to have taken trimethly which is a stimulant. The second known case happened in 1889. A French physician, Charles Edouard Brown-Sequard, extracted testicular fluid from dogs and guinea pigs and injected himself. At a scientific meeting in Paris he announced his findings saying that it made him feel younger and have more energy. In 1935 German scientists, led by Adolf Butenandt, developed the anabolic steroid. Between 1940 and 1945 the Nazis began testing the steroids on humans. They used prisoners, Gestapos, and Adolf Hitler himself. They found that it causes aggression and with enough use it causes people to go crazy. In 1954, the United States was given Performance- Enhancing drugs. When the Russians began to become good at powerlifting, a Soviet team doctor revealed his teams use of testosterone injections to an American weightlifting doctor named John Ziegler. Ziegler then began to work on creating a refined synthesis that would produce a compound with muscle-building benefits of testosterone but without bad side effects such as a prostate enlargement. The drug he created, called Methandrostenolone, was released by Ciba Pharmaceuticals under the name Dianabol. In 1973, the German womens swim team won 10 out of 14 gold medals in the inaugural swimming world championships in Belgrade. As a result, the Olympic committee in 1975 put anabolic steroids on a list of banned substances from the Olympics. Also, on the list, at that time, were any kinds of stimulants. In 1983, the governing body of Pan Am stripped 3 gold medals from American weightlifter Jeff Michels and they took gold medals from 3 other Latin Americans for testing positive of anabolic steroids. Thirteen other members of the American track and field team withdrew from the Olympics. Overall 23 medals were taken, 11 of them being gold. In 1988, sprinter Ben Johnson smashed the one hundred meter time by .14 seconds with a time of 9.79 seconds. He was then tested for anabolic steroids. He tested positive and his world record was deleted from the record books. In 1990 the government stepped in and Congress passed the Anabolic Steroid Control Act which classifies steroids as a Schedule III controlled substance. This means that the trafficking of Anabolic Steroids is no longer a misdemeanor but a felony. In 2000, Urinalysis tests are improved to detect EPO (erythropoietin). At this time though, blood doping was still undetectable. There are many dangerous risks around blood doping which consist of blood clots, strokes, and thrombosis. After retiring from baseball in 2002, Kem Caminiti admitted that he used steroids in his 1996 National League Most Valuable Player award winning season. He is quoted saying â€Å"I have made a ton of mistakes. I dont think using steroids is one of them.† In 2004 he died of a heart attack. He was only 41 years old.(Sports Illustrated) The most recent major case of steroid usage is with Barry Bonds. He was an outfielder for the San Francisco Giants and was first accused of using steroids in 2003 but denied ever using any. The government accused him when they went to his trainers house and took papers saying that Bonds had been using an undetectable steroid. He was found guilty on obstruction of justice on April 13, 2011 Performance enhancing drugs should not be used in any sports. They can be harmful to the human body, gives players an unfair advantage, and it does not show true skill. Many athletes, because of their drive to win, take too high a dose of Performance-Enhancing Drugs causing a high health risk. Both men and women can get bad side effects from them such as an increased risk of tendonitis, liver abnormalities and tumors, hypertension, heart and circulatory problems, prostate gland enlargement, aggressive behaviors, psychiatric disorders, and inhibited growth and development. Many of these are life threatening. Taking these drugs could be considered cheating as well. While there may be many players in sports taking Performance-Enhancing Drugs, there are still many who do not. For the ones who do not use them they put in hours and hours of hard work to get stronger for the sport they play. Athletes that do take them get the same effect in a much shorter time frame and many of the drugs they take gives them more energy to work out harder and longer. They also do not show the true skills a player may possess. For example, if a baseball hitter is a weak hitter but then takes steroids and works out while he is on them and gets really big and strong and starts crushing the baseball, he is showing the skills that the drugs helped him create. A Tuft University study showed that steroids can increase home run production by 50 percent showing that steroids are the reason why this weak hitter started crushing the baseball. Steroids help people get stronger a lot faster than if they did not take them. There are also some good things that come of Performance-Enhancing Drug use in sports. More world records are set, if it was legal then less time and would be used to enforce the drug policy, and the focus turns away from the drugs and back onto the sport that is being played. All of these reasons can all make the sport be more entertaining. Since these Performance-Enhancing drugs make athletes stronger, more records would be set. A study by a Tuft University physicist found that, on average, taking steroids increases the kinetic energy in a baseball players swing by about 10 percent, raises his bat speed by about 5 percent, and boosts the velocity of the hit ball by about 4 percent. These small increases all cause baseballs to travel farther and give players a 50 percent increase in homerun production which makes home run titles much easier to obtain. (Washington Post, Vedantam) Performance-Enhancing drugs dont only help baseball players break records, they help all sports. A sprinter by the name of Ben Johnson crushed the previous 100 meter dash record by .14 seconds with a time of 9.79 seconds. After the record breaking feat, he was tested for steroids and the results came back positive causing his record to not count. He would have had sole possession of the record if not for steroid bans. A weightlifter by the name Jeff Michels won 3 gold medals in the 1983 Olympics because of his use of steroids. His medals were stripped because he tested positive for steroids but that helps to show that steroids do help athletes become stronger and provide for tougher competition. This tougher competition would make people work harder to strive for their goals that they want to achieve. Money can also be saved if athletes could use Performance-Enhancing drugs. Instead of spending money on doctors to test players and investigators to investigate the players found using the drugs, they could just let it all go and save millions of dollars. With the money they save they could buy new equipment for each team. It would also give the leagues more time to decide on ways to make money. The focus of league officials would come back to the sport being played. Instead of them worrying about who has been taking Performance-Enhancing drugs and how long they need to suspend that person for, they could worry about who hit a walk-off homerun in the bottom of the 9th or who just won the gold in the Olympics all without worrying about what they did to get so good. Performance enhancing drugs should not be allowed in any sport ever and the government should stay out of the entire struggle with these drugs in sports. The problems with Performance-Enhancing drugs has increased over the years but if the government stepped in and tried to deal with it, it would just give them another responsibility that they may not be able to handle. They may also be able to take steps that are too drastic such as throwing people in jail. Performance enhancing drugs are very harmful to the human body and should never be used in sports. They cause many life threatening sicknesses such as heart attacks and heart disease. They also provide unfair advantages and do not show an athletes true skill. There are good sides to it as well such as the added strength it gives athletes causes better records, more home runs, faster people, if they were legal then less time would be used to enforce the drug policy, and they would turn the focus away from drugs and back to the sport being played. Even with the good that can come out of Performance Enhancing drugs they are not worth the fatal risks and being known as a cheater for the rest of an athletes career. Keep all Performance Enhancing drugs out of sports forever. Performance Enhancing Drugs In Sports Performance Enhancing Drugs In Sports Performance enhancing drugs have been used in sports for years. Professional athletes like Barry bonds, Mark McGuire, and Lance Armstrong have been using PEDs for years. Sjà ¶qvist, Garle, Rane, states, Notable examples include Ben Johnsons gold medal for the 100 m at the Seoul Olympics in 1988, and hundreds of other winning elite athletes who have been caught in doping tests (Sjà ¶qvist, Garle, Rane, 2008). Some athletes who take PEDs try not to get caught. There are some athletes who are unaware that they have used performance enhancing drugs. Performance enhancing drugs has caused a serious debate over whether or not to ban PEDs. Performance enhancing drugs damages the integrity of sports and is harmful to the health of the athletes. There are others who believe performance enhancing drugs provides an extra performance increase. Performance enhancing drugs are substance that is used by athletes or people to improve their performance. Some athletes believe it is necessary to us e performance enhancing drugs in order to excel in their performance in sports. . Young athletes are at risk of using performance enhancing drugs because of peer pressure. Also they are at risk because the need to win and to perform better. A debate about the NCAA drug test program is about how the program test athletes for drug use. One reason for the controversy is the program check for certain drugs when they should check for all drug types. It is a suitable moral problem because it is a controversial issue where people can disagree about legalizing or banning performance enhancing drugs in sports. Many people believe that athletes who use performance enhancing drugs are morally wrong, and it is cheating and harmful to the athlete health. One of the major justifications for banning performance enhancing drugs is the health risks to athletes. The second reason is performance enhancing drugs cause damage to the integrity to sports. The third reason is the performance enhancing drug s encourages cheating and dishonest behavior in athletes. Identify the Problem Performance enhancing drug destroy the integrity of sports and it harm the health of the athlete. Clarify Concepts The terms I am planning to define in my paper are performance enhancing drugs, doping, and fairness. Performance enhancing drug is defined as a substance that is used to provide athletes with advantage in athletic performance. An idea that needs clarification is doping can be define as substance that athletes takes in any unfamiliar form to the body used gain an advantage in athletic performance. Another idea needs clarification is that of fairness itself, especially the idea when an athlete is cheating. The accusation is that when athletes takes performance enhancing drugs it is a form of cheating, that is unfair to the athletes when do not use PEDs. Some of the performances enhancing drug use by athletes are stimulants and pain suppressions. Anabolic agents are used by athletes for muscle building. Anabolic agents are also used as training aids by athletes. Some athletes take anabolic agents to recovery from train loads. Athletes some time take several different types performance e nhancing drugs. Diuretics used to control weight and Peptides are taken by athletes for many different reason. Peptides are also used because it is difficult to detect. Athletes take diuretics when they want to lose weight quickly. Athletes have been aware of the benefits that come from blood doping. Some athletes use blood doping used to increase oxygen in tissue. The reason athletes like using blood doping because it is difficult to detect. There are also some side effects from using blood doping like renal failure. Athletes use B Blockers use to control anxiety. Amateur athletes such as football, basketball and baseball players are a lower level athlete than professional. Amateur athletes play in sports in college. Amateur athletes do not earn a paid salary. Professional athletes are higher level and they get paid a salary. Professional athletes can play for sports such as the NBA, NFL and MLB. Wiesing states, Sport is an artificial setting, created by human beings, in which the competitor is required to perform, at least according to current, widely prevalent belief, with a degree of naturalness (Wiesing, 2011). The different kinds of drugs being abuse by athletes are stimulants, pain suppressions, anabolic agents, diuretics, Peptide, blood doping and B Blockers. Identify Possible Solutions to the Problem Allowing performance enhancing drugs in sports is an ethically sound solution when having to deal with the fairness. One possible solution is to allow athletes to take performance enhancing drugs under medical supervision. Another possible solution is to administer drug testing among athletes. It performance enhancing drugs was to become legalized then those who chooses not to used them will not be able to compete. Banning performance enhancing drugs is the ethically sound solution when having to deal with the integrity of the sport, and cheating and it harms the health of the athlete. A final possible solution allows athletes to take performance enhancing drugs at their own risk. Gather Information An athlete who uses performance enhancing drugs is judged differently than student who uses substances. Athletes who use performance enhancing drugs will be judge as cheaters. They also find that students who use performance enhancing drugs are judge differently than athletes. Some athletes believe it is necessary to use performance enhancing drugs in order to excel in their performance in sports. Copeland, Peters, Dillon states, The strongest motives for misuse of AS are to improve athletic performance, to enhance muscle mass for purposes of bodybuilding, or to improve physical appearance (as cited in Dodge, Wiliams ect, 2012). The perception that athletes who uses performance enhancing drug is the unfairness. An athlete who takes performance enhance drugs is a form of cheating that is why it is unfair. The reason for the perception is athlete who takes performance enhancing drugs and wins is because of the drugs. Also the athletes success was achieved at the expense of another ath lete. The thesis is, the use of performance enhancing drugs in youth athletes. The article examines the use of PEDs by youth athletes. Young athletes are at risk of using performance enhancing drugs because of peer pressure. Also they are at risk because the need to win and to perform better. A third reason why young athletes are at risk of using performance enhancing drugs is because competing with pain. The thesis is the NCAA drug test of athletes uses performance enhancing drugs in sports. Athletes in all sports are given a drug test. The NCAA drug testing program has been debate since it started random drug testing athletes. Some of the athletes who were drug test do not use performance enhancing drugs. A second debate about the NCAA drug test program is about how the program test athletes for drug use. One reason for the controversy is the program check for certain drugs when they should check for all drug types. A third issue with the drug test program is the drug test untrustworthiness of the test results. The test results can come back positive even if the athletes are not using PEDs. For example if a female takes birth control it can cause the drug test come back positive. A positive drug test can cause problems for an athlete career. Critics of drug testing argue that it is unfair to pick certain athletes for inspection because it could tempt some to cheat. Athletes attitude toward athletes who uses PEDs feels it is unacceptable. Some athletes felt they did Performance enhancing drugs has been used in sports for years. During modern Olympic Games, the drugs athletes choose to use included strychnine, heroin, cocaine, and morphine. In the early 1950s performance enhancing drugs was used in sports before that it was used by soldiers in the war. Tour de France cyclist Tom Simpson died from amphetamine abused. Amphetamines became a popular stimulant among professional athletes. Amphetamines have side effects such an aggression and addiction. In 1960 the first doping accident was seen during the Olympics. In the early 1950s anabolic steroids was introduce in sports. During the tour de France a doping death took place. There has been evidence that suggest the growth hormones increase an athletes performance. It was not until the 1976 Olympics game was AAS was tested in athletes. Some performance enhancing drugs are harder to detect because it mimic the body natural chemicals. The use of PEDs by athletes has led to an increase of recreational drug use among athletes. Some athletes used PEDs to decreased fatigue during exercise, reduce inflammation and boost their mood. Noakes states, Increasing muscle size, these drugs increase strength, power, and sprinting speed; they also alter mood and speed the rate of recovery, permitting more intensive training and hence superior training adaptation (Noakes, 2004). Should performance enhance drugs in sports be legalized under medical supervision, the outcome and the risks will affect the athletes. Some of the most memorable moments achieved in sports were achieved by some professional athletes using performance enhancing drugs. Some argue performance enhance drugs should be legalized in sports. If performance enhance drugs was to become legalize in sports there needs to be rules and restrictions. The legalization performance enhancing drugs becomes under medical supervision means there will be a list of risks and side effects. Also there will be an introduction to the long term damage performance enhancing drugs causes to the athletes health. Even if performance enhance drugs was to become legal some PEDs will still remained banned. Some athletes lack understanding of the side effects of using PEDs especially when it comes to new PEDs. If performance enhance drugs were to become legalized under medical supervision who will decide how much can b e use or place limits on use. Some who support performance enhancing drug use under medical supervision believes if it was to become legal if would lead to an increase of drug testing on athletes. Wiesing states, Sport in general and the credibility of the doping control system in particular are suffering from the fact that not all doping activity can be verified because doping methods change (Wiesing, 2011). The impact of legalizing performance enhancing drugs in sports would lead to athletes taking more risks to their health using PEDs. Those who oppose the legalizing performance enhance drugs in sports believes the risk can be avoided by not allowing PEDs sports. If performance enhancing drugs was to become legal in sports it would change our view of sports. Also many believe that achievements in sports are accomplished through hard work, natural talent and not by using performance enhancing drugs. Sjà ¶qvist, Garle, Rane, states, Athletes commonly take mega doses of steroids-d oses 50-100 times the amount needed to replace physiological steroid concentrations (Sjà ¶qvist, Garle, Rane, 2008). Some athletes use blood doping used to increase oxygen in tissue. Examine Assumptions and Points of View There are some assumptions that are made about the moral acceptability of performance enhancing drugs in sports. What we believe is right determines our beliefs about what makes performance enhancing drugs acceptable or unacceptable in sports. Some people assume an answer to the problem is to fully accept performance enhancing drugs in sports. Performance enhancing drugs is considered illegal if it violates the spirits of sports. Those who support performance enhancing drugs in sports claim that performance enhancing drugs have been used for years. Those who favor the use of PEDs claim the reason many have fail to eliminate performance enhancing drugs in sports because of lack of evidence to support their claim. One argument in support of performance enhancing drugs claims that if they were made legal there would be no issue with cheating. In addition if performance enhancing drugs are made legal the playing field will be leveled. Those who favor claims performance enhancing drugs do not change the spirit of sports; instead they claim it helps the sport. Athletes who have use performance enhancing drugs have benefit from the advantage over other athletes. In addition they have also benefit from a salary increase as a result of taking steroids. There is the argument that the performance enhancing drugs that are safe should be allow and that those that are not should be banned. They also argue if safe performance enhancing drugs were allow then it will force companies to create safe PEDs for athletes to use. The opposing side claims performance enhancing drugs changes the fairness of the game. In addition, taking performance enhancing drugs it is considered cheating. There some who argues that when dealing with the unfair advantage some people have the ability to win. The athletes ability to win depend on how much oxygen is carried to the muscles. There is other who relies on performance enhancing drugs to compete. If performance enhancing drugs became legal in sports, it would take away the spirit of the sport. The opposing side claims performance enhancing drugs are dangerous as they put the health of the athlete at risk. It is unfair to the athletes who do not take PED because of the advantage that the cheater gains. It performance enhancing drugs were to become legalized, and then those who choose not to use them will not be able to compete. Moral Reasoning My solution to the problem is performance enhancing drugs should be banned because they damage the integrity of sports. The problem is to determine whether or not performance enhancing drugs is morally acceptable in sports. Because performance enhancing drugs involves athletes cheating or unfairness. This is the argument the opponents of performance enhancing drugs appeal to in their claim. Performance enhancing drugs harm the health of athletes and cause unfairness. Athletes can suffer long term side effects from using performance enhancing drugs. An athlete who takes performance enhancing drugs has an unfair advantage over athletes who do not take PEDs. Those who choose not to use performance enhancing drugs will be force out. Those who are in favor of performance enhancing drugs in sports often appeal to these arguments prevent unfairness and health. We must take into consideration the harm and the benefits of using performance enhancing drugs. Waller states. deontology ethics def ine as any ethical system that judges right and wrong acts in terms of principles or duties, rather than on the basis of the consequences of the acts; contrasted with consequentialism (Waller 2011, 343). Deontology would say using performance enhancing drugs is cheating and it is morally wrong. Athletes that value the integrity of sports would not use PEDs. Athletes have to consider duties or obligation they owe to the other athletes and others to treat others with respect. To cheat in sports by using PEDs or mislead someone by lying about the use of performance enhancing drugs is disrespectful and is wrong in the eyes of a deontologist. An athlete who takes performance enhancing drugs in sports is unethical. People should be treated as ends never as the means. Deontology places importance on the kinds of acts the athlete do and justice. Any athlete who uses PEDs is immoral and the uses PEDs by athletes should not be accepted. Conclusion and Consequences Sports have always been important to many people in society. The use of performance enhancing drugs in sports undermines the integrity of sports and creates an unfair advantage. An athlete who takes performance enhancing drug has an unfair advantage over other athletes who do not take PEDs. It is not fair to the athlete who chooses to obey the rules. PEDs are not only harmful to the health of the athletes but it is also a form of cheating. If my solution was to become law or policy it would bring fairness to sports and moral integrity as well. Also there will be the policy of the risk of performance enhancing drugs to the health of the athlete. The side effects can include renal failure, addiction, blood pressure increase and change in body temperature. One of the arguments is taking performance enhancing drugs are against the rules for athletes to use performance enhancing drugs. The second argument is the unfairness an athlete who uses PEDs has over an athlete who does not use drug s. The third argument is the harm performance enhancing drugs are to the athletes health. A final argument is the use of performance enhancing drugs in sports undermines the integrity of sports. The opposition objects to the harm of PEDs and unfairness. The risks that come from using PEDs should not be left up to the athlete. If an athlete is caught using performance enhancing drugs they could be suspended from the league.