Global Leaders Essay Example for Free

Global Leaders Essay For my essay I chose Nicolas Sarkozy, who is the President of the French Republic. I would describe Nicolas Sarkozy’s leadership style as visionary, affiliative, commanding and pacesetting. Nicolas Sarkozy has a reputation as being â€Å"confident and fast-paced† and â€Å"aggressive†. I would consider Mr. Sarkozy as a visionary on the fact that he was once a lawyer and is close to his people. Mr. Sarkozy inspires people with his vision and reforms. Mr. Sarkozy is affiliative by boosting morale during the economies downturn by saving the French company Alstom. Mr. Sarkozy would be considered commanding and pacesetting on the bases that he is very focus driven and has high standards that he expects to be done when he wants them done. I chose to compare U. S. President Barack Obama to French Republic President Nicolas Sarkozy. I would consider President Obama as the â€Å"new school† style of leadership as opposed to President Sarkozy’s â€Å"old school† style of leadership. I would describe Mr. Obama’s leadership as visionary, coaching, democratic. Mr. Obama and Mr. Sarkozy leadership styles defer in that President Obama is not an aggressive leader but instead puts more effort into the visionary, coaching, and democratic approach to get the people’s value and support. While President Sarkozy has a more my way or the highway approach and more effort is put towards the affiliative, pacesetting and commanding leadership style. Both Presidents have a common style of being visionaries; they spend time in inspiring their people on the course that should be taken.

Category Specific Impairments in Recognition and Naming

Category Specific Impairments in Recognition and Naming Category specific impairments in recognition and naming: fact or not? - Question: What’s black and white and looks like a horse? Answer: Hmmmmm†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..a black and white horse? Question: What do you call a guy who can’t tell the difference between an apple and a barn? Answer: Uhhhh.†¦ what’s the name for a thing with two legs, two arms and a head and, well, they look familiar†¦ they are, like, everywhere†¦ oh, I give up†¦ - Introduction to a Both Sides of an Issue In the above riddles the answers may seem strikingly obvious almost anyone. That is, anyone except what is termed â€Å"semantic impairments† in which there is a marked disability of the individual to pair up the meaning of what they see (visual semantic disorders), hear (auditory semantic disorders) or even touch (tactile semantic disorders) with the ability to identify the object. This represents essentially a disconnection between what a person knows and what they can readily express. As there are numerous specific documented cases such as those studied in Capitani, Laiacona, Mahon Caramazza’s review of 79 patients for the purpose of assessing the ‘division’ line of the impairment with regards to specific semantic categories such as â€Å"animate/living† and â€Å"inanimate/artifact†-type items (Capitani, Laiacona, Mahon, Caramazza 2003, p.213). In a different setting, Tyler and Moss present the interesting case of â€Å"DrO†, a 61-year old male who suffered particular deficits with regard to abstract words (i.e., love, hope, trust vs. concrete words such as bird, cup, etc.) following a cerebro-vascular incident. This study thoroughly details a number of testing procedures to compare his abilities to a group of peers as well as significant data in regards to his perceptual acuities such as hearing and vision. In their investigation, these utilize DrO as a literal test bed against the various theories regarding ‘traditional’ category-specific deficit disorders and the way that words and ideas might be encoded into memory. In the end, though DrO looks like a â€Å"classic† case of category-specific deficit, the researcher conclude that it is more likely to due an auditory ‘input’ problem in which they endorse the model proposed by Plaut Shallice in which concrete words are posited to ha ve greater semantic features, that is, they are easier to ‘grab on to’, and thus typically evidence faster recall and recognition (Tyler Moss, 1997, p. 315). Though it seems clear that cases exist which exhibit the phenomena of category-specific disorders, as the above example of the case of DrO indicates, things may not always be what they seem as it is not necessarily the memory that is at fault but more likely the ‘connections’ that allow one to have full mastery of the information stored in one’s own brain. In Support of Category Specific Disorders†¦ To begin, one must understand that the brain is essentially a storage bin of some sort for intangible inputs and outputs. The real trick of the matter is to know the nature of the bins†¦ specifically, how are they divided and how do they function? What is the hierarchy or taxonomy of stored sensory information? Are experiences broken down into the different sensory components? Is it stored chronologically? Most of these eclipse the current state of knowledge yet, by carefully observing the output, an idea can be formed about how the system might work. It is by these means that the idea of a category-specific impairment came to be when researchers noted, in ‘normal’ subjects, a difference in picture identification between natural objects and other artifacts suggesting that memories were stored or accessed according to some categorical hierarchy (Humphreys, Price Riddoch, 1999, p.118). Issues such as these manifest themselves in the classic ‘naming difficultyâ €™ tests such as the patient who was presented with a picture of celery and responded, â€Å"†¦it is green and you have it as a main course†¦ I dip it in salt†. This type of response, in which the subject demonstrated extensive knowledge about the object, was heard numerous times as the issue of category-specific impairment certainly seemed to be a logical explanation that fit the theory of memory in which data is separated and stored in logical â€Å"bins† to retrieve on cue later (Humphreys, Price Riddoch, 1999, p.122). Operating under the assumption that such a disorder exists, one interesting aspect that the categories while logically infinite seem to limit themselves to a comparatively very few key groups: biological categories (possibly subdivided into ‘animals’), food (often fruits vegetables) and artifact-type items with musical instruments a popular sub-category (Capitani, et al. 2003, pp. 225, 235-244). In terms of the type of impairment reflecting the proposed model, the most frequently occurring impairment has exhibits a disability to retrieve information related to the properties of an object or its associative knowledge of the item in a given category (Capitani, et al. 2003, pp. 228-229). One potential rationale for the division of categories is the within-category similarity of items. For example, categories such as â€Å"musical instruments† or â€Å"animals† have a greater perceived degree of within group similarity than categories such as â€Å"jewelryâ⠂¬  or â€Å"beverages†. Accordingly, this same justification can be utilized to rationalize the breakdown of particularly large heterogeneous categories such as â€Å"animate/living† (Sartori Lombardi, 2004, pp. 441-442, 446). Additional insights are provided when one observes impairments in items that have both â€Å"functional† and â€Å"perceptual† qualities such as would be the case in which deficits were observed in both musical instruments and living objects, thus defying the heretofore idea that deficits were limited to semantic ‘categories’. Based upon these findings, it has been hypothesized that the perspective of perceptual attributes are primary memory sorting parameters and then category-specific attributes (i.e., living vs. non-living) play a potential secondary role (Devline et al. 1998, pp. 77-78). Also, the idea that categories such as â€Å"living things† are stored/recalled by perceptual attributes while inanimate objects are stored/recalled by â€Å"functional† attributes, thereby establishing a fit for perceptual and functional priorities (Berndt, 2003 , p. 101). A popular understanding of the brain is that functions are laid out ‘topographically’ such that differing item attributes are focused in different physical locations in the cortex. Though it may seem overly simplistic, there is research to support a topographical model as evidenced by imaging studies that have demonstrated a different location of activity for living versus non-living items (Humphreys Riddoch, 2003, p. 263). Consistent with the topographical view is the â€Å"sensory/functional theory† one of the early hypothesis on how memory ‘works’ with regard to category-specific impairments. According to this theory, experiential data is organized in the brain by sensory modality and, secondly, that the primary differentiation in stimuli is determined by its sensory or perceptual properties and by its functional attributes (Caramazza Shelton, 1998, p. 4). Despite some support, a problem with these models occurs in the cases of non-focal, widely distributed legions such as those produced by Alzheimer’s or Herpes simplex encephalitis patients have produced the same type of category-specific deficit as would be expected with a highly localized lesion (Devline et al. 1998, p. 78). In attempting to explain cases from this theoretical perspective, category-specific disorder cases similar to DrO in which the problem was believed to be an ‘input’ or ‘processing’ failure, a key factor is that the impairment should not be mode-specific in that the issue should reside at the â€Å"semantic† node from which all inputs and outputs pass. That being the case, for a case to be a ‘real’ category-specific disorder, the problem should be isolated to instances in which the stimulus is presented not just in a solely audible or visual form (Caramazza Shelton, 1998, p. 13). Explaining Things Based on the existence of category-specific disorder, Humphreys and Riddoch began to seek to postulate a model that would explain the myriad complexities of both normal and deviate cases. Extending from the information presented previously on the division of categories, researchers suggest that perceptual and functional memory associations are recalled by correlated perceptual features. For example, â€Å"has a trunk† is likely to be highly correlated with an elephant whereas â€Å"has four legs†, while quite accurate, does not exude the same strength as the previous descriptor (Sartori Lombardi, 2004, p. 439; Humphreys Riddoch, 2003, p.265). This model is referred to as the â€Å"distributed semantics† model as a consequence of the features of memory being stored in numerous ‘places’. Taking this model a step further, Humphrey and Riddoch proffer the Hierarchical Interactive Theory (HIT) the allows the use of a flexible (but fairly standard) metho d of categorization by individual. In this model, there is a hierarch of processing levels that include, â€Å"the structural description system through to the semantic representations [functional attributes]†¦ or names†. With such a structure, one the means by which it differs from the distributed semantics or other models is that is acknowledges ‘up-front’ that processing can occur at level rather than a fixed ‘processing spot’ (Humphreys Riddoch, 2003, pp.266-267). In summary, though memory is, at best, only a partially understood concept, the existence of disorders such as category-specific impairments provide researchers with both a challenge and the key to solving a portion of the puzzle. By understanding the dynamics of what can happen when the system is ‘working right’, one has the opportunity observe the differences. Works Consulted Capatani, E., Laiacona, M., Mahon, B. Caramazza,A. (2003). What are the Facts of Semantic Category-Specific Deficits? A Critical Review of the Clinical Evidence. Cognitive Neuropsychology, 20 (3,4,5,6), 213-261. Caramazza, A. Shelton, J. (1998). Domain-Specific Knowledge Systems in the Brain: The Animate-Inanimate Distinction. Journal of Cognitive Neuroscience, 10 (1), 1-34. Devlin, J., Gonnerman, L., Andersen., E., Seidenberg, M. (1998). Category-Spefic Semantic Deficits in Focal and Widespread Brain Damage: A Computational Account. Journal of Cognitive Neuroscience, 10 (1), 77-94. Humphreys, G., Riddoch, M. (2003). A Case Series Analysis of â€Å"Category-Specific† Deficits of Living Things: The HIT Account. Cognitive Neuropsychology, 20 (3,4,5,6), 263-306. Humphreys, G., Price, C. Riddoch, M. (1999). From Objects to Names: A Cognitive Neuroscience Approach. Psychological Research, (62), pp. 118-130. Sartori, G. Lombardi, L. (2004). Semantic Relevance and Semantic Disorders. Journal of Cognitive Neuroscience, 16 (3), 439-452. Sloan-Berndt, R. (2003). Lexical-Semantic Aspects of Language Disorders. In K. Heilman E. Valenstein (Eds.), Clinical Neuroscience, 4th Edition. (pp. 92-107). New York, New York: Oxford University Press. Tyler, L. Moss, H. (1997). Imageability and Category-specificity. Cognitive Neuropsychology, 14 (2), 293-318.

Commentary on a Passage from Shelleys Frankenstein :: Mary Shelley

The passage begins in first person, whom we presume is Frankenstein, where he is reminiscing on some of the consequences of his meddling with nature. He informs us that three years ago, he was engaged in an activity which created a monster whom he describes as a ‘fiend whose unparalleled barbarity has desolated my heart, and filled it for ever with the bitterest remorse.’ He then goes on to talk about how he is about to create a ‘mate’ for the previous monster and is frightened about the effects it will have on both his creation and society. The mood of the passage is very glum as the narrator is contemplating the unforeseen horrors arising from this strange experiment. He questions the result of this ‘mate’, thinking ‘she also might turn with disgust from him to the superior beauty of man, she might quit him, and he be again alone’. Through his voice, it assists our understanding of the material as through the narrator’s bleak heart, we are made to experience very strongly the extent of his guilt. The tone of this passage is somewhat personal in the sense that he seems like he is arguing and deliberating to himself about the events which either have happened or are about to, ‘ †¦Had I the a right, for my own benefit, to inflict this curse upon everlasting generations?’. He questions his own significance in society at the time when the passage is written and for the future generations and thinks himself as a ‘curse upon everlasting generations’. Having heard his reasons and seen his desolation and feeling the despair of desolation we, as readers are more able to sympathise with his actions. The overall ‘meaning’ of the passage is to tell a story about a character in which they are in deep unease and melancholy and read their views on the surroundings around them. The key themes that are conveyed to us the readers are that of madness. The author manipulates our sympathy for the monster Frankenstein by seeing it from his point of view and listening to his thoughts about himself being a ‘curse’. The piece does have a clear point of view, as his thoughts are straight-forward. This will have an effect on the reader by pointing in the direction the author maneuvers our sympathies by showing us different perspectives of situations. The setting plays an important part in reflecting the shifting moods and emotions of characters by giving us a sense of loneliness ‘ I sat one evening in my laboratory†¦.

The Scottsboro Trials Essay -- Racial Relations, Segregation

March 25, 1931, nine men hopped on to a freight train of no return (Uschan 10). Unjust, prejudice, and racist the Scottsboro Trials, were definitely not just another ordinary case. The Scottsboro Trials changed how America viewed segregation. The nine young men, who hopped onto that train that day, were innocent and harmless. The Scottsboro Trials revealed the unjust treatment that African Americans faced outside of the Harlem Renaissance and changed views on segregation. Boarding the train from Chattanooga to Memphis seems like an innocent thing to do (â€Å"UMKC† par. 2). For the Scottsboro boys, boarding that train was one of the worst things they could have done. Two dozen whites and black road the train that day, and within the first 2 hours a fist fight broke out between the two races. The blacks won the fight, and the white men were thrown off the train and ran to the station master and reported that they had been assaulted by a gang of blacks on the train. Alabama stopped the train and dozens of men showed up and surrounded the train with guns in their hands. They took the nine African Americans aboard the train and put them into the Scottsboro jail (UMKC par. 2-5). Two other people were on the train at that time too. Victoria Price and Ruby Bates were found on the train unexpectedly while the search men were looking for any more black citizens. The women identified themselves and then Ruby Bates told the search men â€Å"We’ve been raped. All those colored boys raped us.†(Uschan 14).This caused an uproar throughout America not because rape was a horrible crime, but because back then a white woman having sexual relations with a black man was considered one of the worst things a person could do. The act was considered so terr... ... thing of the past. Racism is a very harsh and dangerous thing to participate in. Being racist can cause a person’s life to be in danger and it can ruin their life too. Helping African Americans understand that these racist people are sick and will be punished is just one way we can help the fight against racism. And so, the Scottsboro Trials ended up being victorious. It changed how America felt about discrimination and segregation and opened up many opportunities for blacks. America has changed as a whole because of the Scottsboro Trials and racism is slowly fading away. Segregation has caused many hardships throughout history and finally, it ended partially because of the Scottsboro Trials. Soon, America will be a place where it is as if seclusion against African Americans never existed. African Americans are one of us and together we are America.

Audit Program Essay

The purpose of this part of the audit process for Apollo Shoes is to design tests of controls, substantive tests of transactions, and analytical procedures for the sales, collection, payroll, personnel, acquisition, and payment cycles. These test and procedures are with intent to attest operating effectiveness of internal controls of Apollo Shoes on the basis of documentation provided. It is with the understanding that with the performing of test and procedures an opinion can be formed but management of Apollo shoes is responsible for the maintenance and assessment internal controls of over financial reporting. The design of test of controls of the sales and collection cycle follows. Sales and Collection Cycle Tests of Controls Sales Cycle: The review of the revenue and collection cycle manual of Apollo Shoes provides the improper record keeping of sales orders and that sales orders are not numbered which may affect the accuracy of pricing on invoices so steps. The test of controls for sale cycle to determine accuracy will be: 1. Examine sample 1004345 for Anglonesia Rehabilitation and Reprogramming Institute invoice to review unit prices of merchandise listed. Compare unit prices on invoice for merchandise to these shoe types from inventory status report of 2007. 3. Verify unit prices on invoices are correct. Collection Cycle: A review of balance confirmation from customers provides a customer of Apollo Shoes Neutralizer’s account balance was understated by $ 1,388. 75, which prompts testing of existence of collections. With that information, the test of controls of existence of collections will be: 1. Determine if bank reconciliation has been performed. . Request bank deposit slips and for end of year for 2007 and bank statement with information for deposit for end of year 2007. 3. Review accounts receivable aged trial balance. 4. Compare deposit amount listed on bank statement to deposit slips. 5. Review balance on reconciliation. 6. Compare payments customers indicate on balance confirmations to those listed on deposit slips for end of year 2007 and payments indicated on accounts receivable aged trial balance. Verify the amounts of reconciliation, bank statement, deposit slips, and accounts receivable aged trial balance align. Substantive Tests of Transactions Sales Cycle: With the same rationale of attesting to accuracy of recorded sales with the test of controls notation of a customer indicating receipt of merchandise not requested, the steps of substantive test of transactions are: 1. Examine sample 1004345 for Anglonesia Rehabilitation Trace invoice back to shipping documents, sales and customer order. 2. Verify shipping amount is correct. . Verify if what is listed is sales order was shipped. 4. Verify if what listed on sales or is what Anglonesia Rehabilitation requested Collection Cycle: In regards to collections, the same rationale for test of controls proving existence with the basis of Neutralizer having an understated balance, the substantive test for collections would be: 1. Review cash receipts journal for the amount of the cash receipt indicated by customers. 2. Review bank s tatement for deposits indicated. 3. Review deposit slips for list of deposits. 4. Verify amount customers indicate they payment is listed on deposit slips and are included on deposits listed on bank statement. Analytical Procedures Sales Cycle: From the basis of negative press that Larry Lancaster addresses in the letter to shareholders the assumption is that sales will decrease. The analytical procedures to confirm expectations for the sales cycle will be: 1. Review the sales trial balances from end of year 2006 and 2007. 2. Divide the sales trial balances for 2007 by the 2006 trial balance. 3. Determine the percentage change and if it is positive to confirm expectation. Collection Cycle: From the same basis for the analytical procedure for the Sales cycle and questions of collectability from Mall-Wart, it is the expectation that AR will balance will be larger than last year so the analytical procedure will be: 1. Review audited balance of AR for 2006 and the unaudited balance of 2007. 2. Determine if the AR balance has increase as expected. Payroll and Personnel Cycle The payroll and personnel cycle have a high level of internal control to ensure that employees are paid accurately and on time. This also ensures that the company files accurate and timely payroll returns with the government. Tests of Controls 1. Review time cards for hourly employees to ensure that the time clock was used to record all hours worked. 2. Review time cards for hourly employees to confirm that the supervisor has approved them. 3. Examine the last payroll or employees listing which supervisors checked and compare it with personnel files to confirm that all paid employees are current employees. Review personnel files to confirm that all current pay rates have been properly authorized by supervisors and properly documented. . Review personnel files to confirm authorized pay rates match the paychecks from the last pay cycle. 6. Review personnel files for current and updated W-4 and I-9 forms. 7. Observe the segregation of duties in the payroll department and confirm that payroll forms are reviewed before checks are issued. 8. Confirm that the correct payroll forms are sent to accounts payable. 9. Confirm that there is a segregation of duties in the treasurer’s office. 10. Confirm with supervisors that all paychecks are distributed or turned back in to the treasurer’s office. Verify that all paychecks are signed for when picked up or dispersed. 12. Confirm that all payroll checks are numbered and accounted for. 13. Review payroll tax liability accounts and ensure they are properly recorded. 14. Review payroll tax expense and tax liability accounts and confirm amounts against the quarterly payroll tax returns. 15. Review the bank statements for the payroll account to verify that deposits are transferred every two weeks and payroll checks are the only withdrawals. Substantive Tests of Transactions 1. Review the payroll journal for adjusting entries or unusual entries. . Compare cancelled checks against payroll journal and verify that the information matches and is correct. Examine the endorsement on the cancelled checks to ensure that they were endorsed correctly. 4. Compare cancelled checks against the list of current employees. 5. Reconcile the distributions in the payroll journal with the checks cleared on the bank statement. 6. Confirm and review bank reconciliations for the payroll account. 7. Select 100 hourly employees and recomputed their hours worked from the time cards for three separate pay cycles. Select 100 hourly employees and recomputed their gross pay based on their time cards for three separate pay cycles. 9. Select 200 employees and confirm that withholding amounts are accurate based on W-4 and current tax tables. 10. Use the same 200 employees in the previous test and recalculate net pay based on verified gross pay and withholding calculations. 11. Examine the payroll transactions to ensure that expenses are being allocated to the correct expense account. 12. Examine cleared check dates and compare them with the pay cycle pay dates. Compare the payroll expense account balances with the previous year payroll expense account balance (adjust for increases in pay or new hires). 2. Compare direct labor costs as a percentage of sales and compare with prior years’ percentage. 3. Compare payroll tax expense as a percentage of salaries and wages with prior years’ percentage (adjust for increases in tax rates). 4. Compare accrued payroll tax accounts with prior years. 5. Compare accrued vacation, sick pay, and other benefits as a percentage of salaries and wages with prior years’ percentage (adjust for any policy changes and new hires). 6. Verify accrued payroll taxes with the subsequent period’s payroll tax returns to determine the amount of the liability at the balance sheet date. Acquisition and Payment Cycle The acquisition of goods and services is important to ensure proper internal controls are in place and being followed because these include purchases of raw materials, equipment, supplies, maintenance, and research and development. In reviewing Apollo Shoes acquisition and payment cycles, and developing the audit plan, tests of controls must be reviewed, followed by substantive tests of transactions, and finally analytical procedures. Tests of Controls 1. Complete a walk-through of five judgmentally selected receipts of inventory. a. Verify the procedures in the client’s memo by interviewing the workers. b. Is the segregation of duties still being observed? 2. Complete a walk-thorough of five judgmentally selected payments. c. Verify the procedures in the client’s memo by interviewing the workers. d. Is the segregation of duties still being observed? 3. In order to test if the process for authorizing payments is working, judgmentally select ten payments and check each for: e. Is it canceled? f. Is the purchase requisition attached? g. Is the receiving report attached and showing the same quantity invoiced and ordered? h. Is the receiving report signed by the receiving clerk? i. Does the quantity paid and the price paid, match the invoice and the purchase requisition and purchase order? j. Did the vendor offer a cash discount? If so, was the discount taken? k. Was the invoice paid on time? 4. In order to test if the process for receiving goods is working, judgmentally select ten receipts from last month and check each for: l. Was it supported by a valid purchase requisition and purchase order? m. Was the receipt signed by the receiving clerk? n. Was the quantity received the same as the quantity ordered? o. Was the shipment paid in the right quantity and prices (as ordered)? 5. In order to test if the process for purchasing capital assets is working, judgmentally select two capitalized assets from the general ledger and check each for: p. Was it authorized? q. Is the depreciation taken correct each month and started with asset being put into service? r. Observe the asset. 6. Review any old receiving, requisition, or purchase orders that are not matched. Review any old invoices that are not matched. Inquire about their status. Substantive Tests of Transactions 1. Observe the client’s year-end inventory count. a. Judgmentally select ten count tags and make copy. b. Note any slow moving or damaged items. c. Resolve any differences between inventory records and counts. d. Get copy of full count when complete. 2. Verify count is recorded in the GL (and subsidiary ledger agrees with GL): e. Trace selected items from inventory count into general ledger detail. Select several items from GL and trace to count sheet. g. Verify that slow-moving and damage inventory is valued at salvage estimates (odd sized shoes). h. Test foot (verify math) of inventory valuation. i. Test pricing of inventory by tracing to purchase invoice. j. Test cut-off by reviewing receipts two weeks before and after year-end and determine that they were recorded in the correct period and counted or excluded from inventory as appropriate. k. Review inventory adjustment for reasonableness based on differences found during count. Review costing method (LIFO/FIFO) journal entries. l. Review reserves for obsolescence. 4. Review payments since year end that are over 10% of materiality. Verify that if they were incurred prior to year end that they are accrued in year-end payables. 5. Obtain a letter from legal counsel about contingent liabilities. 6. Read minutes of the board of directors for contingent liabilities or subsequent events. 7. Ask management about any incurred but not paid amounts. m. Review any old receiving, requisition, or purchase orders that are not matched with invoices. Review any old invoices that are not matched with purchasing documentation. 8. Inquire about the status of the large shipment of odd sized shoes at year end. Was this paid? Analytical Procedures 1. Compare current transactions with previous year’s statements. a. Similar expenses should not have significant variances period to period. b. Any significant variances should be examined to determine the reason. 2. Accounts payable transactions should be reviewed to ensure no unusual vendors or companies received payment when they shouldn’t have. Ratios should be calculated and compared from period to period. Any significant variances should be examined to determine the reason. c. Average Accounts Payable Trade Balance d. Accounts Payable Turnover e. Days in Accounts Payable 4. Compute inventory turnover and compare to prior years to see if trend is reasonable. 5. Compute a three year trend for inventory, payables, cost of goods sold, and operating expenses. 6. Calculate inventory and payables as a percent of assets and expenses as a percent of sales. f. Ask the client to explain fluctuations that are large or unusual.

Translation of Phraseological Units with Animal Names

INTRODUCTION Phraseology is a study of set or fixed expressions, such as idioms, phrasal verbs, and other types of multi-word lexical units, in which the component parts of the expression take on a meaning more specific than or otherwise not predictable from the sum of their meanings when used independently. The classification of phraseological units can be different. According to Vinogradov, there are phraseological combinations, unities and fussions. The Koonin’s classification is the latest outstanding achievement in the Russian theory of phraseology.The classification is based on the combined structural – semantic principle and it also considers the quotient of stability of phraseological units. It is represented by nominative phraseological units, nominative – communicative phraseological units, phraseological units – which are neither nominative nor communicative include interjectional word-groups and communicative phraseological units. My research i s related to the phraseological units with zoonimical component and their semantic structure.Zoonims, that are used in our language, are really meaningful, they are directed to the allegorical characteristic, probably metaphorical and stylistically emphasized. The aim of this research is to explore deeper the given phraseological units. I have set such objectives: 1) to explicate a concept of phraseological unit with zoonimical component and to reveal the regularities of their usage; 2) to analyse their semantic and structural peculiarities.The methods investigation research strategy are as followed: 1) method of the system analysis, that is a study of the subject of the investigation as a totality of elements, that create a system; 2) descriptive method, that gives the full description of phraseological units. The object of my investigation is the phraseological units with zoonimical component. The subject is the expressive means of Modern English phraseological units. These means are the morphological, syntactical, phonetic and lexical peculiarities of these phraseological units.Theoretical and practical value of the research consists in that fact, that nowadays there is a small amount of investigations about phraseological units with zoonimical component. Besides, the researches in the area of phraseology have become popular in the last decades. The results of this study are also important for the translation, as the translator should know the peculiarities of different idioms, in this case with zoonimical component. Composition of the research paper: The research consists of the introduction, two chapters, that are theoretical and practical parts, the conclusion and the bibliography.

The War of 1812

The War of 1812: It’s Importance to America The War of 1812 is probably our most obscure conflict. Although a great deal has been written about the war, the average American is only vaguely aware of why we fought or who the enemy was. Even those who know something about the contest are likely to remember only a few dramatic moments, such as the writing of â€Å"The Star-Spangled Banner,† the burning of the nation’s capital, or the Battle of New Orleans. Why is this war so obscure? One reason is that no great president is associated with the conflict.Although his enemies called it â€Å"Mr. Madison's War,† James Madison was shy and deferential, hardly measuring up to such war leaders as Abraham Lincoln, Woodrow Wilson, or Franklin Roosevelt. Moreover, the best American generals in this war – Andrew Jackson, Jacob Brown, and Winfield Scott – were unable to turn the tide because each was confined to a one or two theaters in a war that had seven or eight theaters. No one like George Washington, Ulysses Grant, or Dwight Eisenhower emerged to put his stamp on the war and to carry the nation to victory.Although these things are true though, the War of 1812 is the most important event for America, because it officially broke us as the United States of America apart from Great Britain. Another reason for the obscurity of this war is that its causes are complex and little understood today. Most scholars agree that the war was fought over maritime issues, particularly the Orders in Council, which restricted American trade with the European Continent, and impressment, which was the Royal Navy’s practice of removing seamen from American merchant vessels.In contemporary parlance, the war was fought for â€Å"Free Trade and Sailors' Rights. † These issues seem arcane today. Moreover, the only way that the United States to strike at Great Britain was by attacking Canada, and that made it look like a war of territorial agg ression. Even today Canadians are likely to see the war in this light, and who can blame them? A war fought to secure maritime rights by invading Canada strikes many people as curious. The prosecution of the war was marred by considerable bungling and mismanagement. This was partly due to the nature of the republic. The ation was too young and immature – and its government too feeble and inexperienced – to prosecute a major war efficiently. Politics also played a part. Federalists vigorously opposed the conflict, and so too did some Republicans. Even those who supported the war feuded among themselves and never displayed the sort of patriotic enthusiasm that has been so evident in other American wars. The advocates of war appeared to support the conflict more with their heads than their hearts, and more with their hearts than their purses. As a result, efforts to raise men and money lagged far behind need.Despite the bungling and half-hearted support that characterized this conflict, the War of 1812 was not without its stirring moments and splendid victories. American success at the Thames in the Northwest, the victories at Chippewa and Fort Erie on the Niagara front, the rousing defense of Baltimore in the Chesapeake, and the crushing defeat of the British at New Orleans – all these showed that with proper leadership and training American fighting men could hold their own against the well-drilled and battle-hardened regulars of Great Britain.Similarly, the naval victories on the northern lakes and the high seas and the success of privateers around the globe demonstrated that, given the right odds, the nation’s armed ships matched up well against even the vaunted and seemingly invincible Mistress of the Seas. The war also produced its share of heroes–people whose reputations were enhanced by military or government service. The war helped catapult four men into the presidency – Andrew Jackson, John Quincy Adams, James M onroe, and William Henry Harrison – and three men into the vice-presidency – Daniel D.Tompkins, John C. Calhoun, and Richard M. Johnson. The war also gave a significant boost to the political or military careers of other men. Indeed, for many young men on the make, the war offered an excellent launching pad for a career. In some ways, the War of 1812 looked more to the past than to the future. As America's second and last war against Great Britain, it echoed the ideology and issues of the American Revolution. It was the second and last time that America was the underdog in a war and the second and last time that the nation tried to conquer Canada.It was also the last time that Indians played a major role in determining the future of the continent. In this sense, the War of 1812 was the last of the North American colonial wars. The war was unusual in generating such vehement political opposition and nearly unique in ending in a stalemate on the battlefield. Although mos t Americans pretended they had won the war – even calling it a â€Å"Second War of Independence†Ã¢â‚¬â€œthey could point to few concrete gains – certainly none in the peace treaty – to sustain this claim. It is this lack of success that may best explain why the war is so little remembered.Americans have characteristically judged their wars on the basis of their success. The best-known wars – the Revolution, the Civil War, and World War II – were all clear-cut successes. Although many people remembered the War of 1812 as a success, it was in a very real sense a failure, and perhaps this is why it attracts so little attention today. The obscurity of this war, however, should not blind us to its significance, for it was an important turning point, a great watershed, in the history of the young republic.It concluded almost a quarter of a century of troubled diplomacy and partisan politics and ushered in the Era of Good Feelings. It marked the en d of the Federalist party but the vindication of Federalist policies, many of which were adopted by Republicans during or after the war. The war also broke the power of American Indians and reinforced the powerful undercurrent of Anglophobia that had been spawned by the Revolution a generation before.In addition, it promoted national self-confidence and encouraged the heady expansionism that lay at the heart of American foreign policy for the rest of the century. Finally, the war gave the fledgling republic a host of sayings, symbols, and songs that helped Americans define who they were and where their young republic was headed. Although looking to the past, the war was fraught with consequences for the future, and for this reason it is worth studying today, and that is why it is the most important event for America.