“A Scherzo A Shy Persons Wishes” Analysis Essay

What is the state of mind of â€Å"A Scherzo A Shy Persons Wishes.† How is the disposition passed on and what impact does it have on our comprehension of the focal message of the sonnet and the writer’s persona. How successful do you think the sonnet is? The disposition in â€Å"A Scherzo a Shy Persons Wishes† changes and shifts through the sonnet. Right off the bat the title has â€Å"scherzo† composed which implies energetically unrecorded music. This shows the individual is exuberant however the sonnet doesn’t show it, â€Å"on the radiant divider out of pussyfoot reach.† As well â€Å"tip-toe reach† stands apart in light of the fact that it shows it is near going out. In the sonnet the word â€Å"with† and â€Å"whisper† is rehashed through the sonnet which this shows similar sounding word usage. This gives a murmur feel through the sonnet which shows that it’s thinking unobtrusively however title says he is energetic. Besides there is inside similar sounding word usage. This makes the sonnet delayed down and shows the individual is on edge, â€Å"With the nut in the shell, with the seed in the pod.† The again shows that the sonnet has a great deal inward similar sounding word usage. This sonnet has a streaming state of mind yet expressive on occasion. At the point when its streaming it’s a quiet state of mind like the individual is portraying the outside like it has never observed it, â€Å"With the wasp in its inward most peach.† The melodious mind-set shows on occasion it is an energetic demonstrating it is enthusiastic which is the reason â€Å"scherzo† is utilized for the title, â€Å"In the woodbine’s horn with the smashed bee.† This shows the individual is vivacious however in a caught prepared to run out singing and yelling. Presently I will discuss the persona. The sonnet shows a ton that the individual is caught in a territory and cant get out regardless of how close it gets to the outside, â€Å"out of pussyfoot reach.† Too the sonnet shoes the people claustrophobic indicating it’s in a little region which presumably shows why it a timid individual outwardly however exuberant in within. The title shows this in a smart manner since it first says â€Å"scherzo† demonstrating it is an energetic individual, yet then says â€Å"A modest people wishes† which at that point clarifies that it’s modest however needs to change to a vivacious individual in the outside singing and moving. A statement to show its bashful says â€Å"to be hunched with the brute in its torrid layer† shows it’s stuck in a dim opening however can’t gat out. With the individual being stuck he/she is exhausted which isn't what a bashful individual resembles when he’s alone however he is. This shows he loves conveying and singing, â€Å"quiet to lie, and dreamless to sleep.† But then now and again the individual shows he is still somewhat modest, â€Å"With things that are tentative, and timid, and free,† the following line says â€Å"Wishing to be,† then this progressions everything indicating he is as yet modest. In any case, toward the end it says â€Å"Anywhere, anyplace, out of this room!† which closes everything saying the individual needs to go out and not remain in its â€Å"timid layer.† This shows an exuberant character with a touch of timidity left in him. The focal message in the sonnet is indicated plainly all through the sonnet. The focal message shows the felling of the individual in a solid manner. Right off the bat it discusses nature in a streaming manner so it seems like he/she is depicting what it resembles outside. All through it keeps on depicting the outside. This gives a quiet inclination to the individual and shows what he needs to do when he goes out. Also this shows he believes is energetic. At line 26-29 he says he would be in any of the three models he/she says and this is supported up by the last line which is â€Å"Anywhere, anyplace, out of this room!† shows that he needs to leave his bashfulness and become exuberant, and desert his dim gap.

Contitution and Systems of the State Essays - Free Essays

Contitution and Systems of the State Essays - Free Essays Contitution and Systems of the State The California State Constitution builds up and depicts the commitments, authority, association and capacity of the California state government. The principle articles of the California State Constitution manage everything from foundation of individual rights, to legislative political race forms, to strategies accessible to alter or update the report. A significant number of the rights clarified - and the techniques for political decision forms that are explained in the archive - are in direct combination with that of the US Constitution. The California State Constitution additionally explains the administrations that the legal, instructive, and social frameworks of the state give. The accompanying ought not just further present the principle articles of the California State Constitution and contrast their premises with those of the US Constitution, however ought to likewise recognize the current adequacy of the previously mentioned state-gave legal, instructive and social frameworks . The principal principle article of the California State Constitution is Article one itself: Declaration of Rights (leginfo.ca.gov, n.d.). This article spreads out the privileges of California residents and is intently attached to the rights clarified in the US Constitution, all the more explicitly to the Bill of Rights. For example, segment two of Article one of the California Constitution manages the right to speak freely of discourse, get together, and of press, as does the principal correction to the US Constitution (The Federal Convention, 1787). Truth be told the vast majority of the rights clarified in the whole first Article of the California Constitution are immediate reproductions of the rights recorded in the Bill of Rights. One special case is the 6th segment, which deny servitude, a privilege not ensured by the US Constitution until the thirteenth amendment was approved in 1865 (US Congress, 1865). Articles four through six are additionally of centrality as they diagram the three government branches that form the State?s government body. Much like the US Constitutional framework, California has chosen authorities for Executive, Legislative and Judicial branches (leginfo.ca.gov, n.d.). The distinctions are in the real positions. For example, where the government official branch is comprised of the President and their bureau individuals, California?s official branch comprises of the Governor, just as other chosen state officials including the Lieutenant Governor, Attorney General, Controller, Insurance Commissioner, Secretary of State, Superintendent of Public Instruction, Treasurer, and individual from the State Board of Equalization (leginfo.ca.gov, n.d.). Suggestion 140 was passed in 1990 and was maintained by the United States Court of Appeals on account of Bates v. Jones therefore constrained the accessible terms for state officials to two for each position (Ballotpedia, 201 0). This was only one of the numerous corrections to the first Constitution that has been made through the span of California?s history. Articles two and eighteen of the California Constitution plot the various ways changes can be made to the Constitution (Ballotpedia, 2010). California's constitution can be revised through statewide votes of the electorate, or through a procedure starting with a protected show (Ballotpedia, 2010). This additionally is comparative with the US Constitution as it also can be changed or reexamined as observed fit by the residents it typifies. Other significant arrangements and methodology that are spread out in the California Constitution have to do with the frameworks set up by the administration so as to help California residents in legal, instructive and social issues. The Judicial framework, which is laid out in Article 6 of the Constitution, is comprised of the Supreme court, courts of bid, and prevalent courts of the State (leginfo.ca.gov, n.d.). There are six predominant court areas partitioned between the 57 provinces of California, which have general topic locale and handle both common and criminal cases (Guide to California Law, n.d.). The duty of the California court of request is to recognize blunders made at the better court level and than cure those cases. The California Supreme Court is the most elevated court in the state, and is the standard making body for the state court framework. The seven judges that make the California Supreme Court are a ultimate choice creators in California?s legal issues and the ir choices may just be spoke to the United States Federal Supreme Court if there is a government issue included (Guide to California Law, n.d.). The instructive framework in California is laid out in Article nine of the

International transportation Essay Example | Topics and Well Written Essays - 250 words

Global transportation - Essay Example furthermore, administrations; conveying items and benefits; and overseeing client care) and the executives and bolster administrations (advancement and the board of human capital; overseeing data innovation; overseeing money related assets; securing, development and the board of property; overseeing Environmental Health and Safety; overseeing outside connections; and overseeing information, improvement and change). In such manner, the PCF model has solid and direct connects to coordinations the board exercises which are generally obvious in the conveyance of items and administrations inside the working procedure stage. Thusly, since the engine carriage under land transportation is the most generally and broadly utilized, moderate and available method of transportation over all enterprises, associations and nations, this method of transportation assumes a critical job in the PCF model for gracefully chain the executives. Overseeing rules, guidelines are straightforward and generally known for engine carriages. Moreover, engine transport is less expensive and expenses related with working, keeping up and supporting the vehicles for conveyance are less expensive when contrasted with different methods of transportation. As accentuated, the PCF model contain process components that are relevant to associations paying little mind to industry, district and size; consequently, the utilization of the engine carriage equal the model’s push in making powerful conveyance of items and administrations across ventures, making its job significant for simple and most reasonable access in flexibly chain the e xecutives of significant associations

Asses the view, that working class children underachieve because they are culturally deprived Essay

White collar class kids have a higher propensity of accomplishing more than students of the common laborers. A couple of clarifications focus on the outer factors outside school. This incorporates social hardship †average workers students are depicted as having an absence of right disposition, qualities, language and information for instructive achievement. While material hardship implies that average workers students are well on the way to have less fortunate weight control plans, wellbeing and lodging and their folks are less ready to meet the concealed expenses of tutoring. The white collar class have bit social capital †they have a superior preferred position of their decisions inside the marketised instruction framework. There are three primary viewpoints to social hardship. The first is scholarly turn of events; scholars contend that many average workers homes need things, for example, books, instructive toys and exercises which would assist with animating scholarly turn of events. Douglas (1964) found that understudies of the common laborers scored lower on a trial of capacity than those of the white collar class. He contended that since regular workers guardians are probably going to be less steady of their child’s scholarly advancement this affects them. This could then prompt underachievement as it would mean the kid is consistently behind. Furthermore, Bernstein (1975) took a gander at the distinction in language between regular workers and white collar class understudies. He distinguished that language can be sorted into two kinds of discourse codes. This features the contrasts between both the working and white collar class. The limited code was ordinarily utilized by those of the average workers. It comprised of a restricted jargon and depends on utilization of short, regularly incomplete, syntactically straightforward sentences. Their discourse is unsurprising and some of the time comprises of single words and hand motions. The limited code is setting bound so the speaker makes the suspicion that the audience has a similar arrangement of encounters. At that point there was the explained code which is most regularly utilized by those of the working class. Jargon is much progressively differed and depends on more linguistically complex sentences; discourse is increasingly shifted and imparts unique thoughts. It is likewise setting free: so the speaker doesn’t expect that the audience has indistinguishable encounters from them, permitting the utilization of an increasingly enlightening language. This would prompt under achievementâ because the language utilized in schools and in test papers will in general be in the intricate code as it is viewed as the ‘correct’ method of talking and correspondence, so thusly white collar class individuals are again at a favorable position. At last, perspectives and qualities, Hyman (1967) contended that qualities and convictions of the lower class show a ‘self-forced barrier’ to instructive and profession achievement. Hyman laid out between common laborers and white collar class esteem frameworks Members of the average workers place a lower an incentive on instruction. They place less accentuation on formal instruction as a way to individual accomplishment, and they see less an incentive in proceeding with school past the base leaving age. Individuals from the common laborers place a lower an incentive on accomplishing higher word related status, In assessing employments, they accentuate ‘stability, security and quick monetary benefits’ and will in general reject the dangers and speculations engaged with focusing on high-dangers occupations. Employment skylines tend, accordingly, to be constrained to a ‘good trade’. Contrasted with their white collar class partners, individuals from the common laborers accept there is less open door for individual progression. This conviction is likely the reason for the lower esteem put on training and high word related status. While Sugarman (1970) also contended that common laborers subculture has four key components that make this hindrance to instructive accomplishment: Collectivism includes unwaveringness to the gathering instead of to accentuation on singular accomplishment which the educational system requests. Prompt delight underscores the satisfaction in joys existing apart from everything else, as opposed to penances for potential compensations, Will likewise will in general support early school-leaving for the more quick prize of a pay parcel, grown-up status and opportunity from the controls of school. Submission to the inevitable includes an acknowledgment of the circumstance as opposed to endeavors to improve it; it won't empower high accomplishment in the study hall. Present-time direction may additionally decrease the inspiration for scholastic accomplishment, while an accentuation on long haul objectives and future arranging can urge students to stay longer in full-time instruction by giving a reason to their remain. Social hardship scholars contend that guardians pass on estimations of their group onto their kids. Estimations of white collar class will prepare youngsters for progress, while common laborers esteems neglect to do as such. Anyway Keddie (1973) portrays social hardship as a fantasy and sees it asâ a casualty accusing clarification. She accepts that having a socially denied foundation can’t be accused as the explanation that specific understudies bomb in school. She contends that there is no social hardship yet social contrasts; disappointment is because of the weaknesses that are sought after by instruction framework ruled by white collar class esteems. She accepts that schools ought to perceive and expand on qualities, and furthermore challenge teachers’ hostile to average workers preferences. Under accomplishment can likewise be exposed to material hardship. This can likewise be classed as neediness. It is an absence of fundamental necessities, for example, satisfactory eating routine, lodging, apparel or the cash to purchase these things. Material hardship hypothesis clarifies common laborers under accomplishment as the aftereffect of the absence of such assets. In contrast to social hardship scholars, who accuse instructive disappointment for the insufficiency of common laborers subculture, numerous different sociologists consider material to be as the primary driver of under accomplishment. Neediness is firmly connected to instructive under-accomplishment. Albeit outer variables, for example, social hardship, material hardship and social capital can have a significant impact with respect to why there is class distinction concerning accomplishment, there are likewise inward factors that can be put to fault. To name somebody is to join a significance or definition to somebody. Studies show that educators frequently mark students paying little mind to capacity or disposition, by putting together names with respect to sound system composed suspicions about their group foundation, naming common laborers understudies contrarily and average workers understudies decidedly. This can confine understudies from accomplishment as it implies educators will abstain from giving students they have marked adversely from getting the help they need, which means they do seriously at school. The inevitable outcome is a forecast that works out as expected essentially by ideals of it having been made. Integrationists contend that marking can influence a students accomplishment by making an inevitable outcome. At the point when an instructor marks a student, they make forecasts about their capacities for instance, ‘this youngster will do well’ †The kid at that point gets treated in agreement to this forecast, the understudy at that point disguises the teacher’s desires which turns out to be a piece of its mental self portrait. This causes the youngster to turn into the kindâ of student the educator saw them to be. (for example in the event that a kid is named emphatically, the kid will at that point acquire certainty and invest more energy with their work, consequently driving them to progress). This keeps youngsters from having the capacity to progress admirably, as opposed to striving to permit them to do their best they permit their instructors assessment of them to keep them down. Marketisation is the last inner factor that depicts class contrasts of accomplishment. Schools work on wide instruction framework, whose strategies influence class contrasts in accomplishment. Such approaches incorporate marketisation and determination. Marketisation got †a subsidizing recipe that gives the school equivalent financing for every student, test alliance tables which rank each school as indicated by its test execution and offer no leniency for the degree of capacity of its understudies, and rivalry among schools to draw in understudies. Marketisation clarifies why schools are feeling the squeeze to progress nicely. A few schools react to marketisation by making a conventional picture to pull in white collar class guardians †this has re-in constrained class divisions. Schools need to spend more cash on promoting themselves to guardians, regularly to the detriment of spending assets on exceptional requirements or other significant regions. By and large I think obviously social hardship has a colossal influence with respect to underachievement. Students need assistance both at home, and at school, which means they have less possibility at progressing admirably. Inward and outer variables both work nearby each other †putting white collar class students at a preferred position as opposed to common laborers understudies.

Operational Research Essay Example | Topics and Well Written Essays - 1500 words

Operational Research - Essay Example The various strategies of tasks inquire about incorporate scientific streamlining, measurable examination and numerical reenactment. In view of their ability to aid dynamic, tasks inquire about methods are all the more frequently utilized in assembling organizations. These procedures have been utilized to decide the most reasonable spots to find new offices, for example, an industrial facility or a stockroom, distinguishing suitable advancement ways for areas of the broadcast communications. One of the most applied tasks investigate procedures is direct programming. The utilization of direct writing computer programs was first proposed in 1951 to initiate least-cost blends of animals apportions and food stuffs. This straight program decreases the cost of the blend while some distinguished degrees of healthful necessities represent the model’s limitations. Furthermore, in 1954, direct writing computer programs was proposed as a method of taking care of yield revolution issues ( Hayashi, 2007: 21). For this situation, the target work represents the gross edge connected to the editing design while requirements connect to the availability of capital, for example, land, apparatus, and working capital. The possibility of the utilization of direct programming has been utilized broadly in arranging and overseeing agrarian assets on a ranch. Augmentation of direct programming fascinate twofold and whole number stages for applications in which it isn't sensible to distribute relentless qualities to the choice factors, for example, the quantity of tractors and work laborers. The between transience fundamental to numerous farming goals, especially those involving lasting yields, has required the utilization of multi-period models. Hazard and vulnerability calls for strategies, for example, dynamic programming, Markov chains and Monte Carlo Simulation (Cheema, 2005: 43). Brazil is a gigantic maker of sugarcane, liquor fuel and sugar. So as to keep the creation

How to Write a Great Book Dedication

How to Write a Great Book Dedication Creating a literary piece is not an easy task. It takes much time, effort, and dedication to produce a book, and it is essential to show gratitude to those who helped or inspired you on your path. While the dedication doesnt have to be lengthy, it is a very personal addition to the start of your book and, therefore, requires substantial thought.When were book dedications first used?Dedications were first used in the classical times. Authors often had more reasons to write dedications than simply to mention someone they wanted to thank. Books and other literary works were often financed by patrons who chose the author for a particular reason. Some works were commissioned, sometimes even by the Queen of England (for example, Shakespeare was commissioned by the Queen to write Henry VIII). Sometimes authors received gifts of encouragement from their patrons. In response to this support, the author thanked their patron with a tribute in a dedication.The original dedication format containe d a sentence such as This book is dedicated to a high-standing personality or city, etc. Having a good dedication signaled to other patrons that they too could enjoy similar recognition if they supported that author for a work of their own. Therefore, dedications were often elaborate in wording.Themes of dedicationsDedications can simply offer thanks to a monetary supporter or an emotional supporter, or they can make a political statement. For example, in her book Beloved, Toni Morrison made a dedication to Sixty Million and more. This was a reference to the number of slaves who died as part of the slave trade.Certain authors use the dedication as a way to show the tastes of society or to shock society with an audacious statement. In modern dedications, authors have made statements that are mixed in nature, putting together statements of thanks, love, political opinion, hope, and humor.As you consider what you want your dedication to be like, consider your own personality and what t he work has meant to you. This part of writing a book is all about adding the final touch, which represents who you are as the author and what you want the world to know about you before they begin reading.Focusing the dedicationStep 1 â€" Make a list of whom you might want to include in the dedication.Is there one person or a group of people who were the impetus for your work? What inspired you to write? Make a list of these people. If there was someone who inspired the main character or any of the other characters in the book, include them on the list as well.Also, you should consider if you want to dedicate the book to people you know personally, or to people you do not know personally but whom you admire. Dont be afraid to put everyone on this list at this point. You will be able to narrow your list later on if you wish.Step 2 â€" Write down people you do not want in the dedication.Once you have the first list finished, make a second list of people who you dont think are appropr iate for the dedication. This will help you to narrow down your first list, or it might help you to focus more for the next step. For example, while you may think you want to put your newborn daughter in a dedication, if the book is an adult romance novel, it might not be appropriate to dedicate the book to her.Step 3 â€" List the main themes in your book.Examine the themes presented throughout your book. Make a list of those themes, and consider if there are people in your life who might represent those themes or who might have helped â€" knowingly or unknowingly â€" provide inspiration for those particular themes. Sometimes this examination can bring to light people whom you did not initially consider to have helped you to write the book, but without whom you wouldnt have a robust story to tell.For example, if you have wanted to write a book about overcoming adversity and finally did it, you may want to call attention to those people who caused you to face adversity. Without them, you might not have had the perspective needed or the desire to write such a book.Step 4 â€" Why do you want to dedicate the book to them?When you decide to whom you want to dedicate the book, it is important to note all the reasons why you chose them. Did they encourage you on your lowest days? Did they provide sustenance as you worked through the nights? Did they support you monetarily? What about direct contributions? Did they give their input on characters or dialogue?There are so many ways that people help us as we write, and its important when writing a book dedication to get all the reasons in front of us. This helps us to choose what we are most grateful for. While a book dedication can be as short or as long as you want it to be, you want to get it just right. Once its in print, it takes some doing to change it.Step 5 â€" Did you promise a dedication?Sometimes writers will agree to dedicate their book to someone. This happens either with friends who simply want a mention or family members who helped you in exchange for a dedication â€" just like the patrons of old. Consider if this is a request that you want to keep.While promises are important, book dedications are personal and provide meaningful closure to the writing process. Sometimes, throughout the book writing process, promises made at the beginning dont hold up at the end. What if you made a promise to someone you are no longer in contact with? Is it worth including a dedication to them? If you dont want to put someones name in the dedication, then you dont have to. Still, they might be hurt or offended to discover that you did not include them.Does a book dedication have to be to a person?A book dedication does not need to be made to a person. If you feel like coffee or energy drinks were the main source of inspiration, then by all means feel free to make a dedication to them. There are no rules for dedications, so do whatever your heart says is right for your book.What should you say in your dedication?The beginningTo start off your dedication, choose something that fits to whom or what it is. For example, you could start out with In memory of if you are making a dedication to a deceased individual. You could also use To, For, or In honor of.Include a piece of yourselfOnce you have decided on the beginning words, continue to the dedication itself. Because the book is the result of your own hard work, make sure to include several aspects of your personality. If you consider yourself to be funny or light-hearted, then include some humor in your dedication. This is especially impactful if you have included humor in your book. Remember, the dedication gives the reader a little insight into you as the author, so start the book out with the right tone.If you consider yourself to be a more formal person or if you want the dedication to have a serious tone, then phrase your dedication using formal terms and thoughts. In one good example of personality in the dedication, Neil G aiman worded his dedications using you without specifically identifying who the person is.You know how it is. You pick up a book, flip to the dedication, and find that, once again, the author has dedicated a book to someone else and not to you.Not this time.Because we havent yet met/have only a glancing acquaintance/are just crazy about each other/havent seen each other in much too long/are in some way related/will never meet, but will, I trust, despite that, always think fondly of each other!This ones for you.With you know what, and you probably know why.Neil Gaiman, Anansi BoysConsider the subjectYou also want to ensure that the way in which you write the book dedication represents the person or thing being named in the dedication. If you are dedicating the book to a person, think about some personal discussions you have had with that person, inside jokes, or even significant experiences you shared with each other that may have influenced the book. Keep it personal to that person. For example:George R.R. Martin in A Storm of Swords dedicated the book as: For Phyllis, who made me put the dragons in.Carl Sagan in Cosmos: In the vastness of space and immensity of time, it is my joy to spend a planet and an epoch with Annie.Set the tone for the books themeAs mentioned earlier, the book dedication can be a place where you acknowledge someones contribution to the theme. In doing this, you will set the tone for the book and build up the reader to experience the theme youve created. If the theme is political, then it makes sense to include some wording that is politically driven. If the theme is romance, then have a dedication that is softer and includes a message of love to whomever the dedication is.Include other types of writingIf you have a favorite quote or poem, feel free to use that as a dedication. It is recommended to use a quote or a piece of poetry that fits with the theme and tone of the book, but that is not a requirement. Again, include something that c omes from your heart or personality. The quote could be from a friend or relative, or even one of your characters.Completing the dedicationOnce you have finished deciding to whom to make the dedication, choosing a style and tone, and writing the dedication, you will need to put effort into finalizing it for publication.Be sure to edit the dedication. Make sure there are no typos or misspellings, especially when it comes to names. The last thing you want is to misspell the name of the person to whom you are dedicating the book.If there are formatting requirements from the publisher or for your eBook, make sure you have followed those guidelines. If you ended up using a poem, make sure to retain any special formatting in the original work.Lastly, it is courteous to notify the person or persons that you are dedicating your book to them. Sometimes it could be a nice surprise, but most often it is polite to give a heads up before the publication is complete.

How to Write a Great Book Dedication

How to Write a Great Book Dedication Creating a literary piece is not an easy task. It takes much time, effort, and dedication to produce a book, and it is essential to show gratitude to those who helped or inspired you on your path. While the dedication doesnt have to be lengthy, it is a very personal addition to the start of your book and, therefore, requires substantial thought.When were book dedications first used?Dedications were first used in the classical times. Authors often had more reasons to write dedications than simply to mention someone they wanted to thank. Books and other literary works were often financed by patrons who chose the author for a particular reason. Some works were commissioned, sometimes even by the Queen of England (for example, Shakespeare was commissioned by the Queen to write Henry VIII). Sometimes authors received gifts of encouragement from their patrons. In response to this support, the author thanked their patron with a tribute in a dedication.The original dedication format containe d a sentence such as This book is dedicated to a high-standing personality or city, etc. Having a good dedication signaled to other patrons that they too could enjoy similar recognition if they supported that author for a work of their own. Therefore, dedications were often elaborate in wording.Themes of dedicationsDedications can simply offer thanks to a monetary supporter or an emotional supporter, or they can make a political statement. For example, in her book Beloved, Toni Morrison made a dedication to Sixty Million and more. This was a reference to the number of slaves who died as part of the slave trade.Certain authors use the dedication as a way to show the tastes of society or to shock society with an audacious statement. In modern dedications, authors have made statements that are mixed in nature, putting together statements of thanks, love, political opinion, hope, and humor.As you consider what you want your dedication to be like, consider your own personality and what t he work has meant to you. This part of writing a book is all about adding the final touch, which represents who you are as the author and what you want the world to know about you before they begin reading.Focusing the dedicationStep 1 â€" Make a list of whom you might want to include in the dedication.Is there one person or a group of people who were the impetus for your work? What inspired you to write? Make a list of these people. If there was someone who inspired the main character or any of the other characters in the book, include them on the list as well.Also, you should consider if you want to dedicate the book to people you know personally, or to people you do not know personally but whom you admire. Dont be afraid to put everyone on this list at this point. You will be able to narrow your list later on if you wish.Step 2 â€" Write down people you do not want in the dedication.Once you have the first list finished, make a second list of people who you dont think are appropr iate for the dedication. This will help you to narrow down your first list, or it might help you to focus more for the next step. For example, while you may think you want to put your newborn daughter in a dedication, if the book is an adult romance novel, it might not be appropriate to dedicate the book to her.Step 3 â€" List the main themes in your book.Examine the themes presented throughout your book. Make a list of those themes, and consider if there are people in your life who might represent those themes or who might have helped â€" knowingly or unknowingly â€" provide inspiration for those particular themes. Sometimes this examination can bring to light people whom you did not initially consider to have helped you to write the book, but without whom you wouldnt have a robust story to tell.For example, if you have wanted to write a book about overcoming adversity and finally did it, you may want to call attention to those people who caused you to face adversity. Without them, you might not have had the perspective needed or the desire to write such a book.Step 4 â€" Why do you want to dedicate the book to them?When you decide to whom you want to dedicate the book, it is important to note all the reasons why you chose them. Did they encourage you on your lowest days? Did they provide sustenance as you worked through the nights? Did they support you monetarily? What about direct contributions? Did they give their input on characters or dialogue?There are so many ways that people help us as we write, and its important when writing a book dedication to get all the reasons in front of us. This helps us to choose what we are most grateful for. While a book dedication can be as short or as long as you want it to be, you want to get it just right. Once its in print, it takes some doing to change it.Step 5 â€" Did you promise a dedication?Sometimes writers will agree to dedicate their book to someone. This happens either with friends who simply want a mention or family members who helped you in exchange for a dedication â€" just like the patrons of old. Consider if this is a request that you want to keep.While promises are important, book dedications are personal and provide meaningful closure to the writing process. Sometimes, throughout the book writing process, promises made at the beginning dont hold up at the end. What if you made a promise to someone you are no longer in contact with? Is it worth including a dedication to them? If you dont want to put someones name in the dedication, then you dont have to. Still, they might be hurt or offended to discover that you did not include them.Does a book dedication have to be to a person?A book dedication does not need to be made to a person. If you feel like coffee or energy drinks were the main source of inspiration, then by all means feel free to make a dedication to them. There are no rules for dedications, so do whatever your heart says is right for your book.What should you say in your dedication?The beginningTo start off your dedication, choose something that fits to whom or what it is. For example, you could start out with In memory of if you are making a dedication to a deceased individual. You could also use To, For, or In honor of.Include a piece of yourselfOnce you have decided on the beginning words, continue to the dedication itself. Because the book is the result of your own hard work, make sure to include several aspects of your personality. If you consider yourself to be funny or light-hearted, then include some humor in your dedication. This is especially impactful if you have included humor in your book. Remember, the dedication gives the reader a little insight into you as the author, so start the book out with the right tone.If you consider yourself to be a more formal person or if you want the dedication to have a serious tone, then phrase your dedication using formal terms and thoughts. In one good example of personality in the dedication, Neil G aiman worded his dedications using you without specifically identifying who the person is.You know how it is. You pick up a book, flip to the dedication, and find that, once again, the author has dedicated a book to someone else and not to you.Not this time.Because we havent yet met/have only a glancing acquaintance/are just crazy about each other/havent seen each other in much too long/are in some way related/will never meet, but will, I trust, despite that, always think fondly of each other!This ones for you.With you know what, and you probably know why.Neil Gaiman, Anansi BoysConsider the subjectYou also want to ensure that the way in which you write the book dedication represents the person or thing being named in the dedication. If you are dedicating the book to a person, think about some personal discussions you have had with that person, inside jokes, or even significant experiences you shared with each other that may have influenced the book. Keep it personal to that person. For example:George R.R. Martin in A Storm of Swords dedicated the book as: For Phyllis, who made me put the dragons in.Carl Sagan in Cosmos: In the vastness of space and immensity of time, it is my joy to spend a planet and an epoch with Annie.Set the tone for the books themeAs mentioned earlier, the book dedication can be a place where you acknowledge someones contribution to the theme. In doing this, you will set the tone for the book and build up the reader to experience the theme youve created. If the theme is political, then it makes sense to include some wording that is politically driven. If the theme is romance, then have a dedication that is softer and includes a message of love to whomever the dedication is.Include other types of writingIf you have a favorite quote or poem, feel free to use that as a dedication. It is recommended to use a quote or a piece of poetry that fits with the theme and tone of the book, but that is not a requirement. Again, include something that c omes from your heart or personality. The quote could be from a friend or relative, or even one of your characters.Completing the dedicationOnce you have finished deciding to whom to make the dedication, choosing a style and tone, and writing the dedication, you will need to put effort into finalizing it for publication.Be sure to edit the dedication. Make sure there are no typos or misspellings, especially when it comes to names. The last thing you want is to misspell the name of the person to whom you are dedicating the book.If there are formatting requirements from the publisher or for your eBook, make sure you have followed those guidelines. If you ended up using a poem, make sure to retain any special formatting in the original work.Lastly, it is courteous to notify the person or persons that you are dedicating your book to them. Sometimes it could be a nice surprise, but most often it is polite to give a heads up before the publication is complete.

Why You Should Eat Organic Food - Free Essay Example

These days Organic Whole Food is growing in popularly with many brands including Targets Simply Balanced and Safeways O Organic, makes you wonder is it really worth it? There are many ways to Organic Food is more beneficial for you. It is good for your health, the environment, and animals. The food that is labeled USDA Organic shows that food or other agricultural product has been created through approved methods. The U.S. Department of Agricultural website article says that These methods integrate cultural, biological, and mechanical practices that foster cycling of resources, promote ecological balance, and conserve biodiversity. Synthetic fertilizers, sewage sludge, irradiation, and genetic engineering are prohibited in the production of organic food. Organic food bans genetically modified organisms in their seeds and they also cannot feed their organic animals GMO feed. Anything in the organic production must be 100% non GMO. The animals also must go under specific regulations to be labeled USDA organic, including living conditions and what they are fed. For example chickens are free range unlike industrial companies that dont follow these standards. Growth Hormones and Antibiotics are prohibited this is good because eating antibiotics in food can reduce the effect of them for when you really need them. And this way they can be raised how they naturally should be. The standards for organic multi ingredient food must not include any artificial preservatives,flavors, or colors. You should eat organic food because it is better for your health, the environment, its non GMO, and they take better of their animals. These organic standards create healthy food with less artificial toxic chemicals. Many inorganic food is full of gmo which is scientifically proven to be harmful, while organic eliminates that completely from their food according to required labeling standards. Since Organics are guaranteed to leave out toxic pesticides out of food that are made to kill makes them more safe. Organic maintains healthy rich soil because they dont use extremely toxic fertilizers, this way the living organisms that help the plants grow make the nutrient rich soil. This causes the food to often be more nutrient rich from the healthy, rich, organic dirt, and if the dirt is healthy that makes it unnecessary for the use of fertilizers. Organic food also supports the pollinators, while avoiding herbicides and pesticides which kill the bad and good insects including bees! The farming practices use healthy growing methods to maintain very necessary level of biodiversity. It is very necessary to maintain this because bees are very important they pollinate so many crops including Apples, Almonds, Blueberries, Cherries, Avocados, Cucumbers, Onions, Grapefruit, and Oranges. This is vital because 90% of orange production is dependent on honeybee pollination. Non organic food is produced with herbicides and pesticides that threaten honeybees. Another great thing about organic food is that it typically isnt monocropped. Non organic farmers plant crops in the same place every year. Supporters of this claim say that it is more of a profitable way, because they only need to buy the machinery and tools to support that crop. Although it is a profitable way to farm, the opposing side states that it is very harmful to the environment. It is harmful because planting the same crop in the same spot over and over again takes away the nutrients from the soil, because of this it causes the soil to be very weak. And when the soil becomes very weak this encourages farmers to use synthetic fertilizers to increase plant growth and fruit production. If Organic farming methods are used monocropping can be avoided all together. Along with that organic food is full of more nutrients and antioxidants. A study from the researchers at Newcastle University said that organic fruits, vegetables and cereals contain significantly higher concentrations of antioxidants than conventionally grown crops. They added that organic produce and cereals were found to have lower levels of toxic metals and pesticides. The researchers studied 340 international, peer-reviewed studies that looked at the differences between organic and conventional crops. They found that 19 to 69 percent higher and higher amounts of conventionally grown crops and some antioxidant compounds. Many of these antioxidant compounds have previously been linked to a reduced risk of chronic diseases, including [cardiovascular] and neurodegenerative diseases and certain cancers, in dietary intervention and epidemiological studies, the paper reads. This is an important quote because it discusses why it is important to eat organic foods. If you buy certified USDA organic food they must also be 100% non GMO. Currently there is the debate of the safety of GMOs. The USDA presently presently allows GMOs in our food without testing it as they do other substances and drugs. Since GMOs are not technically require it to be tested as the same way as drugs. GMOs create their own pesticides, supporters of the GMO say that the pesticides created by GMOs are saying that the pesticides are passed through the digestion with no harm. Other studies from 2012 Chinese study and UK study disagree. They found that the genes that were in the roundup ready chemical were found in these women and fetuses they think that it was from the animals that have been fed GM corn. These studies have shown that these studies have shown that real people were damaged by this, . claim that There has not been any clinical trials on humans. Theres This includes prohibiting farmers to plant crops using non genetically modified seeds, and organic cows cant ea t GMO alfalfa, or corn. And multi ingredient food like soup and cereal must use all non genetically modified organic ingredients in the recipe. Since USDA organic food cant use any gmo ingredients in their food it makes it less harmful and more healthy. Studies show that Gluten disorders are linked to GMOs that affect 18 million Americans. A study released by the Institute for Responsible Technology (IRT), and uses data from the U.S. department of agriculture, U.S. Environmental Protection Agency, Medical Journal reviews as well as other included independent research. The authors relate GM to five things that may trigger related disorders. The disorders that are affected include autoimmune disorder , celiac disease: for example the effects this can have is intestinal permeability, imbalanced gut bacteria, immune activation or allergic response, impaired digestion and damage of the intestinal wall. These conditions are clearly very harmful to your body and GMO may be the cause of exacerbate gluten related disorders. Avoiding GMOs can make it more possible to be less harmful to your body. GMOs have only been around for about twenty years and no one is for sure if they are completely safe for consumption or the environment, in fact many studies show that they are more damaging to you, animals, and the environment than helpful. For example GMO organisms have contaminated existing seeds, since they have altered DNA material this passes on modified traits to non-target species, when this happens it causes a new strain to be created, creating something was never planned or intended in the lab. A study in North Dakota shows that 80% of the wild canola plants that were tested contained at least one of the transgenes. This isnt good because this means we are losing the amount of original non genetically modified food. In Japan, they had modified a bacteria formed a new kind of amino acid that was unnatural and could not be found in nature normally. This new modified bacteria (new amino acid) was used in protein drinks. Before this was recalled this newly modified bacteria caused very severe metabolic and mental damage to hundreds along with several deaths. After these awful things took place Japan ended up banning GMOs. There are also countries the have bans or restrictions on GMOs too including New Zealand,Austria, Hungary, Greece, Bulgaria and Luxembourg. While the United States is still supporting GMOs and Hawaii is now having gmo guavas. Along with that GMOs have been proven to be harmful in killing monarch butterflies when milkweed their favorite food was cross-pollinated with Bt corn which became toxic to endangered species. If GMO crops are killing other animals like monarch butterflies, what makes it ok for us to eat genetically modified organisms? GMOs have also not yet proven safe. There have also been studies showing that rats that ate genetically modified potatoes showed signs of chronic wasting disease, chronic wasting CWD is typified by chronic weight loss leading to death. And female rats that were fed herbicide-resistant soybean diet gave birth to sterile stunted pups. Greater than 80% of genetically modified crops around the world have been made to deal with herbicides and resist them also known as roundup ready. After the crops are engineered they use toxic herbicides such as roundup, the Health Organization determined that the herbicide glyphosate (the key ingredient in Roundup? ®) is probably carcinogenic to humans. If this is true it means that carcinogens can lead to cancer from the substances and exposures of GMOs. Genetically modified crops also cause superweeds and superbugs, which can only be killed with even more toxic poisons like 2,4-D this is a major ingredient in Agent Orange. Using toxic poisons and chemicals like this is very harmful to the environment. And along with that many of the crops are lost and damaged costing millions, this isnt good economically either. Organic farming have way higher animal care/ wellbeing standards. The requirements including living conditions, food quality, transportation, and slaughter. Many others farming methods including like the non organic farming methods dont have as many regulations on how much they should be outdoors. While organic cows by law must must be at the pasture whenever the weather conditions let them. On a average typically the cows spend 200-250 spend their days outdoors. Also they must be have 60% of their food to come from forage or (grass fed), this is good because it gives them a diet that they are naturally exposed to be fed. This is good because this usda standard makes it so organic cows cant spend their whole lives living indoors. Also when the cows do need to be inside they are made to have good quality housing. Raising organic cows are much more sustainable. And yes, products like organic milk are generally more expensive, about three dollars more. But you are supporting companies that take care of their animals and give them more natural lives. Routine antibiotic use is banned in organic production, this is important because the overuse of antibiotics can stop working or lose their effectiveness for both humans and animals. The organic cows also live longer and happier lives, for example At Yeo Valley, a 13-year-old cow called Philbert is still very much part of the milking herd. Like all sustainable farms, it operates a nose-to-tail philosophy. Once Philbert is no longer milked, she will be left to graze and eventually used for meat. This is better for the cows so they can get bigger naturally and through their lives instead of using the artificial growth hormones to make them fat quickly, so they can kill them when they are much younger. This is what the non organic farms do. Organic milk is more expensive but their cows produce one third less of their milk than conventionally non organic cost do. Although this is the case, organic milk still does contain 50 percent more omega-3 fatty acids, these omega 3-fatty acids help provide protection against dementia in humans and also cardiovascular diseases. It is worth the price to buy organic milk and beef products, because the animals have better living conditions, they eat more of a grass fed diet and have less antibiotics in them. Along with animals getting treated well, organic chickens are also treated better. They must be fed with Fed chicken feed that is 100% usda organic which may be supplemented with appropriate trace minerals and vitamins. Also the other usda standards require the chickens to have year round outdoor access as well. The usda organic also has a list of prohibited substances that includes no added growth hormones, antibiotics, avian or mammalian byproducts, and more. Most organic eggs are cage free while non organic are typically not. Chickens that are grown organic typically have better diets including letting them forage, since they have mineral and vitamin rich food and more of a variety of food, this causes the chicken and the eggs to be more nutrient rich and higher quality. With organic chicken, these potential threats are minimized. Since organic chicken doesnt use antibiotics and trace amounts of pesticides, that non organic raised poultry can include, this helps minimize the linke d threats and risks of some cancers, early puberty and other health conditions in people. You may be thinking how am I going to afford all of this organic food? Organic food is too expensive and so on and so forth. Well there are solutions for example you can find discounted organic food, have your own chicken coop to have your own cage free organic chickens, you could also consider having a greenhouse or garden, and keep in mind the dirty dozen and the clean fifteen. The dirty dozen is a list of the highest pesticide residues and the clean 15 is the fifteen items that you can buy non organic that are least sprayed with chemicals, a lot of the clean fifteen is protected by the peels of the fruits and vegetables. Some of the examples of the dirty dozen include strawberries, spinach, nectarines, apples, peaches, pears, celery, tomatoes, and sweet bell pepper, all of these foods are important to buy organic because they have the highest pesticide residues on them. The food with the lowest pesticide residues also known as the clean fifteen include Avocados, Sweet Corn, Pineapple, Onions, and Mangoes are to be bought non organic if you must, although they still use non GMOs, they still have far less chemical pesticide residue. In conclusion organic food You should eat organic food because it is better for your health, the environment, its non GMO, and they take better care of their animals. There is so much evidence concluding to this, evidence including how the organic animals lives are vs. Conventionally raised animals. The lives are better because of what they eat and how they get to go outside way more. Unlike conventionally raised animals that are cooped up in facilities. Also as discussed since the organic products must be non GMO and have prohibited pesticides and herbicides this makes the food so much more healthy. It is more healthy because it has more antioxidants. Although organic food is more expensive there is still good reasons why you should pay the extra dollars, buying organic food is supporting a good cause. At the end of the day the pro definitely outway the cons, because theyre are more pros of eating organic food than cons. And that is why you should eat organic food. Works Cited McEvoy, Miles. Organic 101: What the USDA Organic Label Means. USDA, Https://Www.usda.gov/, 22 Mar. 2012, www.usda.gov/media/blog/2012/03/22/organic-101-what-usda-organic-label-means. Harrison, Jeffrey. 11 Reasons Why Organic Food Is Better for You the Planet. Natures Path, ? © 2018 Natures Path Foods. All Rights Reserved, 23 Aug. 2018, www.naturespath.com/en-us/blog/11-reasons-why-organic-food-is-better-for-you-the-planet/. The Daily Meal. 10 Crops That Would Disappear without Bees. Foxnews.com, ? ©2018 FOX News Network, LLC. All Rights Reserved. , 19 July 2012, www.foxnews.com/food-drink/10-crops-that-would-disappear-without-bees. Patterson, Susan. What Is Monocropping: Disadvantages Of Monoculture In Gardening. Gardening Know How, ? © 2018 Gardening Know How, 4 May 2018, www.gardeningknowhow.com/plant-problems/environmental/monoculture-gardening.htm. Myers, Amy. A Doctors Top 4 Reasons To Eat Organic. Mindbodygreen, Mindbodygreen, 4 Aug. 2014, www.mindbodygreen.com/0-14763/a-doctors-top-4-reasons-to-eat-organic.html. Urban, Shilo. 8 Reasons GMOs Are Bad for You. Organic Authority, ? © 2018 All Rights Reserved by Organic Authority, Inc, 24 Aug. 2010, www.organicauthority.com/buzz-news/eight-reasons-gmos-are-bad-for-you. Axe, Josh, and Jeffrey Smith. GMO Side Effects with Jeffrey Smith. YouTube, YouTube, 12 Jan. 2017, youtu.be/uwX2xTf9i-I. Lizzie Rivera @LizzieRivs. Why Dairy Is a Good Place to Start with Organic Food. The Independent, Independent Digital News and Media, 2 Sept. 2017, www.independent.co.uk/indy-eats/why-dairy-is-a-good-place-to-start-with-organic-food-a7911056.html. CHiKPURE?„- USDA Organic Chicken Standards CHiKPURE?„- Organic Protein Powder. CHiKPURE?„- , CHiKPURE?„- , 29 July 2017, www.chikpure.com/usda-organic-chicken-standards/. Riemenschneider, Pamela. 2018 ?Dirty Dozen and ?Clean 15 Lists Released. Produce Retailer, Copyright ? © 2018 Farm Journal The Packer, 10 Apr. 2018, www.produceretailer.com/article/news-article/2018-dirty-dozen-and-clean-15-lists-released.

Essay on Music Therarpy - 488 Words

Music therapy is the prescribed use of music and musical interventions in order to restore, maintain, and improve emotional, physical, physiological, and spiritual health as well as a person’s well being. Music Therapy facilitates the creative process of moving toward wholeness in the physical, emotional, mental, and spiritual self in areas such as: independence, freedom to change, adaptability, balance and integration. The implementation of Music Therapy involves interactions of the therapist, client and music. These interactions initiate and sustain musical and non-musical change that may or may not be observable. As the musical elements of rhythm, melody and harmony are elaborated across time, the therapist and client can develop†¦show more content†¦Its so effective that music therapy is reimbursable under certain conditions of Medicare. One study done by six major universities found that teaching healthy elderly people to play instruments decreased their anxiety, loneliness, and depression. In hospitals, anxious patients often have elevated blood pressure, heartbeat, and respiratory rates, placing them at greater risk for complications. For an anxious patient, music can have a comparable effect as taking five milligrams of Valium. When music plays in the operating room, Dr. Schwartz says, â€Å"Anesthesia requirements drop from 10 to 20 percent.† As a part of the cable TV system, music can be accessed anywhere in the complex, including operating rooms, labor and delivery, the cardiac intensive care unit, and the nursery, all ranging from classical to gospel. Studies showed that premature babies in intensive care who were exposed to music were calmer and used oxygen more efficiently. The babies also gained weight faster and required shorter periods of hospitalization than babies who didnt listen to music. Burn victims, and patients undergoing treatment for cancer, brain disorders, and kidney dialysis reported less discomfort when music was played during painful procedures. Patients who awoke to music playing after surgery required less pain medication and could wait longer for their analgesic

Georgia Colleges SAT Score Comparison for Admission

PG Ldl Case - 5558 Words

Procter Gamble Company (A) In November 1981, Mr. Chris Wright, Associate Advertising Manager of the Packaged Soap Detergent Division (PSD) of the Procter Gamble Co. (PG) was evaluating how the division could increase volume of its light-duty liquid detergents (LDLs). 1 The excellent growth of Dawn dishwashing liquid since its national introduction in 1976 meant that PG now manufactured and sold three leading LDL brands, holding a 42% share (by weight) of the industry’s $850 million in factory sales. Based on input from the three LDL brand managers who reported to him, as well as his own knowledge of the LDL category, Wright believed there were three major opportunities for volume growth: (1) the introduction of a new brand, (2) a†¦show more content†¦This information was key in helping the brand groups to recommend action which would maximize volume and profit growth. Advertising services department. Within the department, there were nine staff groups which serviced the advertising department . These were market research, art and package design, TV commercial production, media, copy services, field advertising, marketing systems and computer services, promotion and marketing services, and advertising personnel. PSD market research included the following: 1. Market analysis, including bimonthly syndicated market data that PG purchased from A.C. Nielsen Co., as well as selected data purchased from Nielsen, Selling Areas Marketing, Inc. (SAMI) and other suppliers for test markets. 2. Consumer research, including studies to: a. monitor how consumers used products and track consumer usage of, attitude towards, and image of PG and competitive brands; b. test the performance of current products and possible product modifications under in-home usage conditions; and c. evaluate the advertising, packaging, promotion and pricing of PG brands; also, to evaluate the potential of new-product ideas, using such techniques as concept research and simulated test markets. Light-Duty Liquid Detergents During the 1940s, most U.S. consumers used powdered laundry detergents to wash their dishes. Research indicated, however, that consumers foundShow MoreRelatedThe Light Duty Liquid Detergents (Ldl) Market1428 Words   |  6 PagesI. 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Sample Essay Victoria s Reflection - 943 Words

Victoria’s Reflection Observation- At Centennial Elementary school Mrs. Madrigal was giving a composition lesson that focused on summarizing. During academics on Tuesday, March 15th, 2016 at 5 o’clock the lesson on summarizing was given to first graders. The lesson was introduced by the teacher in a fun and exciting way. The teacher asked who has played football or if the students have a favorite team. Some students mentioned the teams their parents liked and others didn’t know anything about football. Then, the teacher handed out a worksheet that had the word â€Å"Football† in bold and larger text in the top middle section of the page. The top half of the worksheet had two sections, to its left it had a paragraph that consisted of nine sentences and to the right, a picture of a football player about to throw the football and someone covering him and another person from the opposite team trying to stop him. As the teacher read the short paragraph, the students read along with her. 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Advantages of Multicultural Labor Force - 786 Words

Multicultural Advantages There are a number of palpable advantages to having a multicultural labor force that is the product of a multicultural society. One of the foremost of these boons would be the degree of tolerance that would be inherently placed within such a society, particularly when it is reinforced by practical, daily examples of people of varying ethnicities and religious backgrounds working (effectively, in an ideal situation) together. Such examples may very well play a part in the reduction of bigotry and in conventional prejudice that is typically associated with differences in race and culture. This propensity to promote equality among differing people based upon a work experience that mirrors a multicultural society, such as that which may be found in several places of the United States and includes groups of African Americans, Chinese Americans, Japanese Americans, Native Americans, Puerto Ricans and Mexican Americans, may be based on a number of factors that includes rank and position wit hin work environments, and a similar equality among different ethnicities found there. In some instances, multicultural education may be necessary for tolerance (Fuhr 1996, 11). 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Audit Planning is an Iterative and Continual Process

Question: Write an essay on Audit planning. Answer: Audit planning is an iterative and continual process that encompasses devising a comprehensive audit strategy for the engagement and analysing the various risks and planning the risk management procedures (Public Company Accounting Oversight Board, 2016). The nature and process of audit planning are closely related to the functionality and complexity of the organisation under consideration. In this report, an audit plan has been drafted for Woolworths Limited, an Oceania-based retail chain and Qantas Airways Limited, an Australian airline. Woolworths Limited manages some of the Australias most trusted retail brands. It offers a range of portfolio including apparel, food and drinks, petrol, home solutions, hotels and financial services (Woolworths Limited, 2016). The Australian retail industry is primarily affected by macroeconomic factors and consumers' willingness to pay. Low-interest rates along with modest GDP growth have positively affected the disposable income and expenditure of the consumers (Ferrier Hodgson and Azurium, 2015). On the other hand, the rise in unemployment and rapid decline of AUD is taking a toll on the retail sector margins. The coalition government has imposed a hefty tax burden to tackle the national deficits and it has also withdrawn government subsidies from various industries. The online retail space in Australia is booming at a faster pace compared to the overall retail industry. In spite of the geographic isolation of the Oceania region and the bullish view towards local brands, foreign r etailers have shown interest in the Australian retail space and this has increased competition. GAP, HM, Costco, Zara, Top shop and many others have stepped in and challenged the local retailers for market share. The technological advances in the consumer purchase cycle have the capability to reshape the industrial and competitive landscape further as omni-channel retailing is becoming more and more relevant in the retail industry. Inherent risk Justification Assertion and ledger account(s) impacted Audit procedure/task Operational risk The KPIs got affected due to the alliance between Woolworths and Caltex, the reducing average fuel sales price and not-so-promising trading figures in food and liquor and general merchandise in Australia. Sales revenue decreased by 0.2%. The cost of Doing Business (CODB) going up by 42 bps due to dip in sales growth resulted from the Woolworths-Caltex alliance (Woolworths Limited, 2015). Analytical procedures and inspection of records and assets(Association of Chartered Certified Accountants, 2016) Market risk The company is facing increasing competition from incumbent rivals and new entrants in the retail industry. Dilution or damage of Woolworth's brands, global economic disruption, and failure to effectively hedge against adverse fluctuations in the exchange rates or interest rates pose a significant risk. The Existence and Valuation assertions are impacted. Fluctuations in profitability indices can be a suitable KPI for this risk. Observation of market trends and competitive retail landscape, recalculation and re-performance of the brands Strategic risk Woolworths' retail chains may be negatively influenced if the customer demands are not properly met by customer value proposition. This could also impact results from future growth prospects and operations. Also, the profit margins may be compromised if Woolworths go for acquisition or divestment activities and face unforeseen liabilities from these activities The Existence and Valuation assertions are impacted. Fluctuations in profitability indices can be a suitable KPI for this risk. Observation of technological trends and competitive retail landscape, recalculation and re-performance of the brands An analytical review of the annual report of Woolworths suggests that the alliance with Caltex has negatively affected the company's profitability indices. Also, the company is planning to return 72% of its net profit to the company's shareholders in the form of $1.8 billion as dividends. This implies that the company is not having additional expansion or consolidation projects in mind and hence it does not require cash in hand. The company has been struggling in Australian supermarkets and this is due to the increased competition and price wars although the company stood firm in keeping its rates fixed when faced with the challenges.antas Airways Limited is the largest airline in Australia regarding fleet size, international flights as well as destinations (Qantas Airways Limited, 2016). The airline has performed strongly in 2014-15 since coming back from the global economic crisis in 2009. Qantas have consolidated their leverage ratio by reducing debts in 2014-15. It has also incre ased liquidity aspects and group-wide return on invested capital (ROIC) to 16% (Qantas Airways Limited, 2015). Inherent risk Justification Assertion and ledger account(s) impacted Audit procedure/task Liquidity risk Liquidity risk is the risk that Qantas may encounter in coping up with obligations related to financial liabilities. The Qantas Group proposes to manage this risk by fixing minimum liquidity level as objective. This ensures long-term obligations achieved in relation to forecasting present cash inflows, maintaining access to multiple additional sources of funding that include standby facilities and commercial paper, and managing maturity profiles. Cash flow statements will undergo fluctuations due to debt retirements or acquiring new shares through stock purchases in open market transactions. Analytical procedures and inspection of records and assets Market risk The company faces risk from the areas of market fuel price, foreign exchange and interest rate. Interest rate risk refers to the risk pertaining to the future cash flows of a financial instrument due to fluctuations in interest rate in the market. This will also fluctuate due to change in foreign currency exchange rates which are quite relevant to Qantas' international operations. Change in Aviation Turbine Fuel (ATF) costs will also affect the profitability of the company. The Existence and Valuation assertions are impacted. Qantas group has assets and liabilities in various currencies and exchange rate fluctuations will hamper the balance sheet. Observation of market trends and competitive retail landscape, recalculation and re- performance of the brands Credit risk Credit risk is the projected loss from an account transaction when the counterparty defaults during the period of the transaction or on settlement of the account. In this context, the cost to replace existing operations, when counterparty defaults, is known as credit exposure. Transactions through trade-debtor counterparties and other financial asset counterparties Analytical procedures and inspection of records and assets As per the systematic review, the Qantas group follows a financial framework with particular objectives. It aims to maintain an optimal capital structure by minimising the weighted average cost of capital. The company has achieved this by reducing $1 million debt in 2014-15 but keeping the same capital structure with increasing cost of operations and international expansion can pose a significant challenge. References Association of Chartered Certified Accountants, 2016. Audit procedures. [Online] Available at: https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/audit-procedures.html [Accessed 23 May 2016]. Ferrier Hodgson and Azurium, 2015. Australian Retail 2015: Welcome to the Hunger Games!, s.l.: s.n. Public Company Accounting Oversight Board, 2016. Auditing Standard No. 9. [Online] Available at: https://pcaobus.org/Standards/Auditing/Pages/Auditing_Standard_9.aspx [Accessed 22 May 2016]. Qantas Airways Limited, 2015. Qantas Annual Report 2015, s.l.: Qantas Airways Limited. Qantas Airways Limited, 2016. Traffic Capacity Statistics. [Online] Available at: https://investor.qantas.com/investors/?page=traffic-and-capacity-statistics [Accessed 23 May 2016]. Woolworths Limited, 2015. Annual Report 2015, s.l.: Woolworths Limited. Woolworths Limited, 2016. Brands of Woolworths. [Online] Available at: https://www.woolworthslimited.com.au/page/Who_We_Are/Our_Brands/ [Accessed 22 May 2016].

The Determinants of Service Quality free essay sample

The determinants of service quality: satisfiers and dissatisfiers Robert Johnston University of Warwick, Coventry, UK Introduction There appear to be five major debates taking place in the service quality area. One debate concerns the similarities and differences between the constructs of service quality and satisfaction (see e. g. Anderson and Sullivan, 1993; Bolton and Drew, 1991; Cronin and Taylor, 1992, 1994; Oliver, 1993; Parasuraman et al. We will write a custom essay sample on The Determinants of Service Quality or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page , 1988; Taylor, 1993; Zeithaml et al. , 1993). There appears to be a consensus emerging that satisfaction refers to the outcome of individual service transactions and the overall service encounter, whereas service quality is the customer’s overall impression of the relative inferiority/superiority of the organization and its services (Bitner and Hubbert, 1994). A second debate is about the efficacy of the expectation-perception gap view of service quality, which is similar to the disconfirmation theory found in the consumer behaviour literature (see, for example, Berry et al. 1985; Gronroos, 1984, 1990; Haywood-Farmer and Nollet, 1991; Parasuraman et al. , 1994). Some researchers now believe that there is strong empirical evidence that service quality should be measured using performance-based measures (see for example Babakus and Boller, 1992; Cronin and Taylor, 1994). A third debate is concerned with the development of models that help our understanding of how the perception gap arises and how managers can minimize or ma nage its effect (see, for example, Brogowicz et al. , 1990; Gronroos, 1990; Gummesson and Gronroos, 1987; Parasuraman et al. , 1985). A fourth debate concerns the definition and use of the zone of tolerance. Berry and Parasuraman (1991) suggested that â€Å"the zone of tolerance is a range of service performance that a customer considers satisfactory†. The importance of the zone of tolerance is that customers may accept variation within a range of performance and any increase in performance within this area will only have a marginal effect on perceptions (Strandvik, 1994). Only when performance moves outside of this range will it have any real effect on perceived service quality (see also Johnston, 1995; Liljander and Strandvik, 1993). A fifth debate, and the area of interest for this article, concerns the identification of the determinants of service quality. This should be a central concern for service management academics and practitioners, as the identification of the determinants of service quality is necessary in order to be able to specify, measure, control and improve customer perceived service quality. The next section provides an overview of the literature on service quality determinants. Determinants of service quality 53 Received September 1994 Revised June 1995 International Journal of Service Industry Management, Vol. No. 5, 1995, pp. 53-71.  © MCB University Press, 0956-4233 IJSIM 6,5 54 The objective of this article is to explore the link between the determinants of service quality and outcomes either side of the zone of tolerance; that is are there some determinants which tend to be primarily a source of dissatisfaction and others that tend to be primarily a source of satisfaction. If these can b e identified, service managers should be able to improve the delivery of customer perceived quality during the service process and have greater control over the overall outcome. The determinants of service quality Most writers agree that customers’ expectations are rarely concerned with a single aspect of the service package but rather with many aspects (see, for example, Berry et al. , 1985; Johnston and Lyth, 1991; Sasser et al. , 1978). Parasuraman et al. (1985) provided a list of ten determinants of service quality as a result of their focus group studies with service providers and customers: access, communication, competence, courtesy, credibility, reliability, responsiveness, security, understanding and tangibles. In a later article that year (Berry et al. 1985) they added that: although the relative importance of the categories would vary from one service industry to the next, we believe the determinants of service quality in most (if not all) consumer service industries are included in this list. In the next phase of their research, Berry et al. (1985) found a high degree of correlation between, on the one hand, communication, competence, cour tesy, credibility and security, and, on the other, between access and understanding; and so they created the two broad dimensions of assurance and empathy, that is, five consolidated dimensions. They then used the five dimensions – tangibles, reliability, responsiveness, assurance and empathy – as the basis for their service quality measurement instrument, SERVQUAL (Parasuraman et al. , 1988; Zeithaml et al. , 1990). They reported further that, regardless of the service being studied, reliability was the most important dimension, followed by responsiveness, assurance and empathy. The intangibles were of least concern to service customers. These dimensions have been the subject of some criticism, though they have formed the basis for a considerable amount of research and application in the field of service management. Finn and Lamb (1991), for example, in a study of retailing, concluded that their results did not support Berry et al. ’s (1985) belief that the instrument could be used to assess quality in a wide range of service firms. They found that the model’s five dimensions were insufficient to cover quality in a retailing setting. They questioned particularly whether the five dimensions are generic and suggested that much development and refinement was needed. Cronin and Taylor (1992), in their research into service quality in banks, pest control, dry cleaning and fast food, also found little support for the five dimensions. They stated: our results suggest that the 5-component structure proposed by Parasuraman et al. (1988) for their SERVQUAL scale is not confirmed in any of the research samples. Research by Johnston et al. (1990) involved some testing of the comprehensive- Determinants of ness of Parasuraman et al. s (1988) service quality determinants in the light of service quality empirical data gathered in ten UK service organizations. Their analysis, although generally supportive of the ten determinants, suggested a refined list of 12: access, appearance/aesthetics, availability, cleanliness/tidiness, comfort, communication, competence, courtesy, friendliness, reliability, responsiveness 55 and security. The limitation of their work lay in the fact that the empirical investigation drew only on management perceptions of service. Unlike Parasuraman et al. (1988), Johnston et al. 1990) did not use customer data in order to identify the determinants of service quality. Johnston and Silvestro (1990) went on to add the customer’s perspective to the 12 service quality characteristics. This led to the identification of an additional five service quality determinants: attentiveness/helpfulness, care, commitment, functionality, integrity; it also led to a refining of some of the other definitions. A number of other authors have also postulated their own determinants of service quality, though in some cases they appear to have been based on Berry et al. s (1985) well publicized work. Walker (1990) suggested that the key determinants are product reliability, a quality environment and delivery systems that work together with good personal service – staff attitude, knowledge and skills. Gronroos (1990) postulated six criteria of perceived good service quality: professionalism and skills; attitudes and behaviour; accessibility and flexibility; reliability and trustworthiness; recovery; reputation and credibility. Albrecht and Zemke (1985) suggested care and concern, spontaneity, problem solving and recovery. Armistead (1990) split the dimensions into â€Å"firm† and â€Å"soft†. The firm dimensions are time (including availability, waiting time and responsiveness), fault freeness (including physical items, information and advice) and flexibility (ability to recover from mistakes, to customize the service or add additional services). The soft dimensions are style (attitude of staff, accessibility of staff and ambience), steering (the degree to which customers feel in control of their own destiny) and safety (trust, security and confidentiality). The key issue for this article is that the work on the determinants of service quality does not necessarily distinguish between the effect of the determinants in terms of creation of satisfaction or dissatisfaction. It is implicitly assumed that they are the two sides of the same coin; for example, reliability was Berry et al. ’s (1985) most important factor, which implies that unreliability will lead to dissatisfaction and that reliability will lead to satisfaction. Could it not be that a train which arrives on time is satisficing not satisfying? Their instrument measured only the importance, but not the relative impact of any individual, or collection of, determinants. Satisfiers versus dissatisfiers There has been some recent research which has sought to identify some of the determinants of satisfaction or dissatisfaction. The earliest work is to be found in the consumer behaviour literature. IJSIM 6,5 Swan and Combs (1976) postulated that: onsumers judge products on a limited set of attributes, some of which are relatively important in determining satisfaction, while others are not critical to consumer satisfaction but are related to dissatisfaction when performance on them is unsatisfactory. 56 Their hypothesis was that there are two types of determinants – instrumental (the performance of the physical product) and expressive (the psychological performance of the product) – and that both have to be achieved to satisfy the consu mer. They postulated that satisfaction will tend to be associated with expressive outcomes above or equal to expectations and dissatisfaction will tend to be related to performance below expectations for instrumental outcomes. Also, to be satisfactory the product must meet expectations on both instrumental and expressive outcomes. They suggested that dissatisfaction may occur from either type of performance. To test their ideas they applied a modified version of the critical incident technique (CIT) and asked 60 graduate students to â€Å"think about an item of clothing that has been especially satisfactory and an item that has been especially dissatisfactory†. The students were interviewed about their reasons. Swan and Combs stated that this was very much an exploratory study and that its findings were not necessarily generalizable. They found some problems in the classification of their data: for example, comfort could be instrumental or expressive, and its categorization as one or the other significantly affected the results. They also found that both instrumental and expressive factors led to both satisfaction and dissatisfaction. It should also be noted that their work was concerned with products and not services. Maddox (1981) replicated Swan and Combs’s (1976) work and collected data on clothing, personal care products, durables and small appliances. He applied a selfadministered questionnaire to about 200 members of a consumer behaviour class at the University of Missouri-St Louis in 1979. The response rate was over 80 per cent. He used the same classification and hypotheses as Swan and Combs. The outcome of his study provides support for Swan and Combs’ findings that it is difficult to make predictions on the link between the two outcomes and customer satisfaction. He did find, however, that â€Å"low values on an expressive attribute will reduce satisfaction, but will not lead to dissatisfaction†. Another preliminary investigation was carried out by Hausknecht (1988). He again applied CIT to a group of 94 students investigating their experience of a number of products. He concluded that satisfaction is best characterized by the emotions interest, joy and surprise, and dissatisfaction by anger, disgust and surprise. His study revealed differences in the emotions of satisfaction and dissatisfaction, rather than the causes of these states. Cadotte and Turgeon (1988) undertook an analysis of the content of complaints and compliments reported by a cross-section of restaurant owners in the USA. There were 432 responses from restaurants and 260 from hotels, most of which, surprisingly, were compliments and not complaints (only 9 per cent of the guests’ comments were unfavourable). They found that some variables were dissatisfiers when the performance or absence of the desired feature led to dissatisfaction, which then resulted in complaining behaviour. Furthermore, higher levels of them did not appear to cause compliments; for Determinants of example, parking at the restaurant. They concluded that â€Å"Dissatisfiers service quality represent the necessary but not sufficient conditions of product performance†. There were also some satisfiers where unusual performance elicited strong feelings of satisfaction leading to complimenting behaviour, but typical performance or the absence of performance did not necessarily cause negative feelings. They stated: â€Å"from a management point of view satisfiers represent an 57 opportunity to move ahead of the pack†. They further suggested that there were â€Å"criticals† which were the variables that could elicit both positive and negative feelings – quality of service was one of the factors that ranked high as both a satisfier and dissatisfier. They also identified â€Å"neutrals† as those areas which received neither compliment nor complaint. This work seems to suggest that the causes of satisfaction and dissatisfaction may be different. However, by analysing compliments and complaints it is possible that only the very extremes of satisfactory and dissatisfactory experiences were considered. Furthermore, and importantly, service quality was a single variable, yet other variables included service quality characteristics: for example, cleanliness, speed of service, employee knowledge. It was unclear what remained in the quality of service category. There have been a number of studies undertaken more recently by service management researchers. A study by Bitner et al. (1990), again using CIT, attempted to identify the events and employee traits that led to satisfactory and dissatisfactory outcomes. They studied 700 incidents from customers of airlines, hotels and restaurants. They identified employees’ willingness to respond to a problem, employees’ responsiveness to customer needs and requests and unsolicited employee actions as being the key employee actions that elicit both satisfaction and dissatisfaction. Their study focused on the actions of employees and so had only limited coverage of customer perceived service quality. A CIT study by Johnston and Silvestro (1990), using a convenience sample of 100 with anecdotes covering many different service industries, revealed some support for the satisfying, dissatisfying and â€Å"criticals† proposition put forward by Cadotte and Turgeon (1988). They called their categories hygiene, enhancing and dual factors, (recognizing the similarities with Herzberg et al. ’s (1959) categorization of the factors affecting job satisfaction (see also Johnston and Lyth, 1988). Mersha and Adlakha (1992) asked 25 MBA students to identify the factors that satisfied and dissatisfied them. The 12 resulting attributes were found to be similar to those proposed by Parasuraman et al. (1985). This led to the development of a questionnaire which was pre-tested on an undergraduate class and tested on a graduate class. Five services were covered: physician; retail banking; car maintenance; colleges; and fast-food restaurants. The attributes of good quality were knowledge of the service, thoroughness, accuracy, consistency, reliability, reasonable cost, willingness to correct errors, timely and prompt service. The attributes of poor quality included lack of knowledge about the service, employees’ indifference, reluctance to correct errors, service inconsistency, sloppiness and high cost. There seems to be some evidence that, IJSIM 6,5 58 t a detailed level, there may be some difference between the causes of satisfaction and dissatisfaction. Another study was undertaken by Smith et al. (1992) using CIT and cluster analysis. They suggested that the determinants of satisfaction and dissatisfaction indeed may be different. They did not use the existing service quality characteristics but found that satisfaction was usually generated by service going beyond expectations and dissatisfaction resulte d from failure, slowness, disinterest and rudeness of staff. Their data came from a single industry – retail services – and their sample comprised graduate and undergraduate students from an American university. Their analysis was based on 35 satisfying incidents and 36 dissatisfying incidents. Edvardsson (1992) used CIT to investigate the causes of negative critical incidents in an airline. He took information from both passengers and staff to identify the cause and result of the incidents. His findings were interesting and he reported a difference in the perception of incidents between customers and staff.