Friday, March 27, 2020

North and South by Elizabeth Gaskell Essay Example

North and South by Elizabeth Gaskell Paper Throughout North and South, Elizabeth Gaskell portrays the relationships between various characters on either sides of the evident class dichotomy that exists all through the novel. Gaskell uses various individuals to portray different opinions and perspectives of this divide. Thereby presenting similarities and differences through common ground and differing views on the many issues on display within the novel itself. Elizabeth uses the individuals to transmute one anothers perceptions or indeed misconceptions of each other in ways that shall be explained. One can initially point to Margaret as an individual who is used to negotiate the class divide throughout the opening chapters of North and South. The title itself and the change of title from Margaret Hale to North and South shows the importance of the heroine, Margaret in breaking the divide between North and South. In Chapter One Margaret begins as a member of Shaw household, an upper middle-class family then progresses to the Hales, her true parents who are lower in social status and wealth. This shows the nature of Margarets character early on and how she shall in time progress further and negotiate between classes in greater depth. This continues immediately with her new life in Milton, upon where she sees a mill worker savagely beaten for little conceivable reason. This highlights Gaskells aim in using Elizabeth to create a degree of sympathy for the demonised militant working-classes of the industrial era. This can be seen to an even greater extent with the relationship struck up by Margaret with Higgins and her resultant friendship with Bessy. We will write a custom essay sample on North and South by Elizabeth Gaskell specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on North and South by Elizabeth Gaskell specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on North and South by Elizabeth Gaskell specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Indeed, this is a relationship stuck up by Margaret; showing her empathetic roots and wish to cross the evident class divide. We see that Margaret asks Bessy May I go with you and truly cares about what kind of life have you [Bessy] led? This all occurs during the opening chapters, creating a perception of Margaret as a character who wishes to find common ground between classes through relationships forged; thus crossing class boundaries. Mr Thornton is another individual whos relationships with others and those of other classes are telling and in many ways cross the divide more inherently than Margaret. The reason for this lies within Mr Thorntons working-class background and his rather meteoric rise to wealth, thus climbing the ladder of social status. Whilst he may be seen by many as a typical mill owner, treating his workers with a fist of iron, the importance of his character is evident. He has shown that money can allow one to transcend all notions of class as Mr Thornton now entertains the Mayor and important officials from London. Indeed later in the book Bessy was surprised that the educated and sophisticated Hales had been invited to the Thorntons household as she states to Margaret, beggin yo pardon, yo not got much money. However this may be an attitude more prevalent in the north of England and Milton, where money seemed to be valued above all. Thus highlighting the inherent split explained by the title itself, between North and South. This contrast can also be seen in the way in which servants are treated in the North and South. Indeed, the Hales have a perceived southern perspective and treat Dixon with respect and allow her freedom to choose her own staff and run the household. This relationship was greatly frowned upon by Mrs Thornton who observed your servant isnt busy enough Mrs Hale. This highlights the difference between classes and the way in which these differences are approached by different people. Whilst the Hales whose reputation was established through right of birth, the Thorntons worked for their money and rose from humble beginnings to a newly created class of the neauvou-riche. This phenomenon was far more prevalent in the industrial town and mills of the North rather than the more established industries of the south where class was a much more fixed and deep seated issue. However it appears that Mrs Thorntons humble beginnings have led her to be more disdainful of those socially below her than the Hales. She snapped at her maid and gave a scornful look. Mr Hale too can be seen to treat the mill workers in a similar fashion, I need to work them hard, they deserve to more. It is consequently clear that whilst the class divide is acknowledged and largely adhered to by both the Hales and the Thorntons (with the exception of Margaret), the Thorntons appear much more rigid in their beliefs. In conclusion it is apparent that Gaskell negotiates the relationships between classes and individuals in the opening chapters of the novel by addressing the key dichotomy and the different attitudes to it. The opening chapters can be seen to show a plethora of contrasting beliefs and actions, serving to highlight the evident class dichotomy. It is also evident that Margaret as a character is being used to find similarities and develop positive relationships between classes as she does with the Higgins. Quite contrary to this is the attitude of Mr Thornton and his mother for the opening chapters and this relationship shows the difference between attitudes of the North and South. Indeed, one may argue that whilst the Thorntons have wealth and social status, they do not have class, thus they can never truly fit into the aristocratic society they evidently crave.

Friday, March 6, 2020

Free Essays on Pygmalion Effect

Most people have heard about the Pygmalion effect, or the possibilities of effecting ones behavior by your belief in their ability. This is also known as the self fulfilling prophecy (Digest, 2003) the effect was highlighted in the play â€Å"My Fair Lady,† this was where Eliza Doolittle’s success was enhanced by Professor Higgins belief in her ability. Is it possible to affect one’s behavior by your belief in their ability, or is this just fallacy? During everyday life this theory might not be recognizable; to the average person it might not even be important. But what happens when the person effecting behavior is in the position of authority? What say a teacher, how would their opinion affect the performance of a student. Just for a moment think about the first day of a new semester, a group of students enter the room. The group consists of black, fat, skinny and white students; some are what you might call beautiful, some ugly with acne. Also mixed in with the group are the usual jocks (sport motivated) and the young teenage girls that spend their free time with daddies BMW whopping it up at the mall. At the end of the line arrive the poor, lower class students whose parents are unemployed, dad just lost his job at the mill type. You stand at the front of the classroom surveying the new recruits. Would you categorize these students, judge them in anyway? Or would you look freely across the room without any pre-judgment? Teachers all over the world encounter this problem everyday. Take the fat black student, he sits in class everyday, never takes a note and scores a 100% on the first test. What is your first reaction? Do you congratulate him, or do you try and remember who he was sitting next to? Conversely when the handsome upper class student scores 100%, is your reaction the same or different? We categorize people everyday. America is one of many countries where success is directly related to the amount of worldly poss... Free Essays on Pygmalion Effect Free Essays on Pygmalion Effect Most people have heard about the Pygmalion effect, or the possibilities of effecting ones behavior by your belief in their ability. This is also known as the self fulfilling prophecy (Digest, 2003) the effect was highlighted in the play â€Å"My Fair Lady,† this was where Eliza Doolittle’s success was enhanced by Professor Higgins belief in her ability. Is it possible to affect one’s behavior by your belief in their ability, or is this just fallacy? During everyday life this theory might not be recognizable; to the average person it might not even be important. But what happens when the person effecting behavior is in the position of authority? What say a teacher, how would their opinion affect the performance of a student. Just for a moment think about the first day of a new semester, a group of students enter the room. The group consists of black, fat, skinny and white students; some are what you might call beautiful, some ugly with acne. Also mixed in with the group are the usual jocks (sport motivated) and the young teenage girls that spend their free time with daddies BMW whopping it up at the mall. At the end of the line arrive the poor, lower class students whose parents are unemployed, dad just lost his job at the mill type. You stand at the front of the classroom surveying the new recruits. Would you categorize these students, judge them in anyway? Or would you look freely across the room without any pre-judgment? Teachers all over the world encounter this problem everyday. Take the fat black student, he sits in class everyday, never takes a note and scores a 100% on the first test. What is your first reaction? Do you congratulate him, or do you try and remember who he was sitting next to? Conversely when the handsome upper class student scores 100%, is your reaction the same or different? We categorize people everyday. America is one of many countries where success is directly related to the amount of worldly poss...

Wednesday, February 19, 2020

Integrated Interiors Ltd Research Paper Example | Topics and Well Written Essays - 2500 words

Integrated Interiors Ltd - Research Paper Example The key issues that Mary faces as the Managing Director of Integrated Interiors Ltd such as: regarding dissatisfaction of customers, lack of Information, outdated computer based SFA system and irregular and occasional training sessions, have been identified and analysed in the report. Appropriate suggestions, for addressing the issues, have also been endorsed in the report apart from an explanation of the outcomes expected as well as offering a specific plan of action. Part 1: Expected Profile of the Candidate for GSM Experience: The prospective candidate for General Sales Manager (GSM) must have a minimum of three years experience in sales and marketing in a similar organisation. Besides, the candidate should possess experience in making appropriate sales plans and implementing them. He or she must also be conversant with reporting on marketing and sales activities besides organising and coordinating the day to day sales activities. The incumbent also needs to have an understanding of various policies that a company may incorporate in its activities for promoting sales and ensuring customer satisfaction. He or she also needs to be well versed with customer relationship management, public relations and other sales related liaison work. The GSM will have to shoulder â€Å"a range of diverse tasks, including managing a sales pipeline, coaching their team, forecasting, hiring new sales representatives, strategic planning, and sales administration† (Sales Coaching for Improvement Performance: Turning Sales Managers into Great Coaches 2010). Besides, it is also desirable that the candidate possesses some background experience in contract management as this will help him independently negotiate and manage the contract and the company. Qualifications: The candidate is expected to possess some knowledge in Interior Designing, engineering, materials, dimensions, color, etc. The position demands a combination of engineering as well as management education and skil ls. Thus, the ideal candidate will be a B. Tech in Architecture or Interior Designing with an MBA degree in marketing and sales. Additional technical qualifications such as Auto Cad 3D Studio and other designing tools will be desirable qualifications, but not mandatory. Skills Sets: The candidate is expected to possess appropriate skill sets both in engineering as well as management fields. The GSM should have necessary skills to build up a sales strategy and business plan for the market that guarantees accomplishment of company sales objectives and profitability. The candidate should possess excellent consumer service skills and leadership skills. Besides, he or she needs to be a motivated and expert team player, delivering business standards. The incumbent should also possess excellent oral and written communication as well as presentation skills apart from the contract negotiation skills. It will also be desirable if the incumbent has attended a short term course that â€Å"inco rporates live negotiations and case analyses as an effective way to apply the most recent psychological and economic research on how to sharpen skills in decision making and negotiation† (Negotiation and Decision Making Strategies 2012). Generates Sales and Profits: The incumbent must have relevant skills to generate sales and profits through

Tuesday, February 4, 2020

Psy sim 5 Essay Example | Topics and Well Written Essays - 500 words - 1

Psy sim 5 - Essay Example In other words, we conform to the behaviors and opinions of others present in the environment. The ambiguity and uncertainty about the nature of the stimuli are the main reasons behind subjects conforming to other people. Ans: The experimental design and the conditions created, that is the experimental and the control groups differed on the method of reporting results. The independent variable used in the study was the social pressure individuals experienced. It was found that the errors given in by the majority of people in the study influenced the perception of the right answer and the subjects gave in to social pressure. Hence they gave wrongs answers. Ans: informational social influence happens when there is no obvious correct answer to quantify the given question or situation. Therefore we look towards others for the information on the issue and in order to be right we get influenced by what they think. This finally leads to internalization. An example can be that in a restaurant we see how people are behaving and we behave in the same way. On the other hand, normative social influence happens when we accept what others’ perceptions are because we want to be accepted or liked by the group. This influence might also stem from a thought process designed to prevent embarrassment or a possible ridicule from the normative population they belong to. This finally leads to compliance. An example to illustrate is that teenagers start smoking because others in their peer group smoke. Ans: reactance is the desire for personal control. Burger (1987) defined reactance as an emotional reaction in direct contradiction to rules or regulations that threaten or eliminate specific behavioral freedoms. It can cause the individuals to adopt an attitude that is contrary to what others think and increases resistance to social influence. Ans: The thought processes involved the concepts of objects which led the mind to

Monday, January 27, 2020

The lesson of the moth

The lesson of the moth â€Å"The Lesson Of The Moth† The Life That Worth Living For. In the poem â€Å"The Lesson of The Moth†, Don Marquis tells a story of a moth, an insect that have a strange habit of being attracted to the bright light. The story is being told by a fictional cockroach named Archy who is reincarnated author. The cockroach finds the moth trying to break into a light bulb to get the light inside; when he asks why he is doing this, the moth gives an incredibly profound statement: â€Å"It is better to be a part of beauty for one instant and then cease to exist than to exist forever and never be a part of beauty.† (Marquis 188). To me, that is almost what life is about. If we do not have a real reason to live, then it all seems rather pointless. One of the major symbols in the poem is the flame in which the moth is willing to die for. It implies that there are things that certain people are willing to do even if it may cost them their lives. The cockroach in the poem represents all the people who live their lives very carefully to ensure a long one. The moth symbolizes all the people who dont. Both the views of the cockroach and the moth are trying to accomplish the same thing: a better life. The cockroach wishes to live his life with half of the happiness but twice as long, while the moth, on the opposite, would rather live its life to the fullest even if it means to be cut short. When we first read this poem, we may walk away and think that the poet is pretty strange, or doesnt make any sense at all. But after we let it sink and really start to think about what its saying, it really makes much more sense. For me, after it sorted itself out in my head, it made me start thinking about a lot of things. One of the biggest was: â€Å"Why are we here? And what are we doing?† This poem also made me somewhat sad, even though there is nothing I could do about it. It made me want to have a purpose in life. I wanted to have something that I would be so devoted to that I would even be willing to give my life to. It also made me think that sometimes we just have to let go of ourselves and do whatever we want, regardless of the consequences. â€Å"But at times we get tired of using it we get bored with the routine† (Marquis 188). The author used pathos to create an emotional appeal that the â€Å"routine† of normal life is non-excite and it makes we ge t bored of repeating it. Without change, life becomes dull and monotonous. Cant we enjoy the croaking of the frog? For enjoyment, there must be variety .We enjoy the sky because it exhibits a variety of color in different tones. Whether it is taste, color, sound or smell, we want variety. Mans genius consists of his adding to the variety. But for this ever-growing variety, life would become so unbearable and the earth would become a prison. â€Å"It is better to be happy for a moment and be burned up with beauty than to live a long time and be bored all the while† (Marquis 188). In this quote, the author uses the logo to argue that its better to live a high-status life for a while rather than staying our head low for the rest of our life. Personally, I feel that that was the best expression of the word that anyone could have ever thought of; life is misery, and any individual who refuses to grow will get swallow up by life. If we have one opportunity, to see everything we ever wanted in one moment, why shouldnt we capture it? Indeed, danger may come hand-in-hand with opportunity, especially in a crisis. Danger is posed greatly if we fail to understand a situation, and when we act in ignorance to our awareness of it. It is out to hurt, to destroy and to disrupt a persons confidence and life. This will always be somewhat scary, but to live one life to its fullest we always have to take some risks. This is where self-confident is so important. If having a successful life was without risk, then everyone would have successful lives. However, not everything in a crisis is as adverse as it appears to be, despite the great danger posed in the situation, opportunities are often extended. As one saying goes, When one door closes, another one opens†; anyone who realizes that these opportunities when taken may be the solution of the crisis problem, they will onto the road of gleaming success. â€Å"But at the same time I wish there was something I wanted as badly as he wanted to fry himself† (Marquis 188); we do not only have to be smart and mature enough in the thinking of tackling the opportunity, we also has to possess a great deal of determination, fortitude and will power in order for success to reign in the final showdown. â€Å"I do not agree with him myself, I would rather have half the happiness and twice the longevity† (Marquis 188). We could see clearly the ethos in this quote: the author, being a coc kroach, doesnt agree with the idea of shining for a while then be burned up, and he choose the longevity over the happiness. I dont agree with author, you know why? Too often many of us go through our lives on autopilot, without even knowing it. You wake up in the morning, and then do the same old rituals. You go to the office or to school. You meet the same people, do the same job, and travel the same road. Next day, same story. We just let each day pass like the one before it. And when we reach old age, we might look back on life with â€Å"I should haves† and regrets. â€Å"The Lesson of the Moth† explains not only why moths always want to â€Å"immolate† themselves on lights, but also reveals a philosophy on life in a humorous way. The moths philosophy ironically made sense, because to live without ever experiencing something beautiful is truly torture. The extreme consequences of death with beauty or â€Å"longevity† without beauty are hard to decide between. The moth also explains how human beings used to be â€Å"come easy, go easy† but have become too civilized and stuck-up to enjoy themselves thoroughly. The moth says, â€Å"our attitude towards life is come easy, go easy, we are like human beings used to be before they became too civilized to enjoy themselves† (Marquis 188), the moth is right for the most part about humans being too civilized, but there are the few, the proud, the ones who dare people to drop all seriousness and go out and have fun. The people with the most money should be having the most fun, but they seem to just be too civilized to have a good time. The moth has a real good spin on a serious issue and yet makes the reader laugh while reading it. â€Å"The Lesson of the Moth† is a well-constructed story with excellent ideas that is vividly realistic. The narrative moves at a pace to engage and captivate the reader without making the story just a rush to get to the last line. The writing is thoughtful to makes sure that the reader will savor and think about the events presented. This poet is an excellent exploration of a philosophy on life that is well worth thinking about. Works Cited Marquis, Don. â€Å"The lesson of the moth.† Reading Literature and Writing Argument: with additional research and documentation materials. Custom Edition for Oklahoma City Community College. Boston, MA: Pearson Custom Printing. 187-188.

Sunday, January 19, 2020

Historical Perspective of Alcoholism

Introduction Alcohol is the oldest and still probably the most widely used drug today. Some consider alcohol as an opponent but many consider it as an ally. Moderate amounts stimulate the mind and relax the muscles, but larger amounts impair coordination and judgment, finally producing coma and death. It is an addictive drug leading to alcoholism. Alcohol is known since antiquity to have some therapeutic value. Opium and alcohol had long been used as analgesics. Greek medicine had employed wine and vinegar in wound care. Now we know that alcohol is a good antiseptic. Alcohol has other values in modern medicine such as pain relief, delay labor, raising HDL level, etc. Pure ethanol is a colorless, flammable liquid (boiling point 78. 5? C). Ethanol, produced by fermentation as in wine or beer or by synthesis, is a dilute solution and must be concentrated by distillation for making other alcoholic beverages or pure ethanol for injections. This article will review the origins of alcohol and its many uses throughout history. Early Alcoholism Since antiquity, alcohol-containing beverages played a vital part in the daily lives of ancient people. Beer, from fermented barley, is the earliest known alcoholic drink to man. Beer was an integral part of their religious ceremonies and mythology. Early civilizations found the mood-altering properties of beer supernatural, and the newfound state of intoxication was considered divine. Beer, it was thought, must contain a spirit or god, since drinking the liquid so possessed the spirit of the drinker. Remnants of this belief persist to modern times. We still refer to alcohol and alcoholic beverages as â€Å"spirits†. The mouth of a perfectly happy man is filled with beer†, is an ancient Egyptian proverb. Indeed, numerous ancient Egyptian inscriptions and documents show that beer, together with bread, was a daily food. Beer was an important offering to the gods, and was placed in tombs for the afterlife. An inscription in the tomb of Ramses II (c. 1200 B. C. ) reads: â€Å"And thou shall give me to eat until I am satisfied, and thou shalt give to me beer until I am drunk. † The ancient Greeks called beer â€Å"zythos†, which was derived from the Egyptian word â€Å"zythum†. The Romans brewed and drank â€Å"cerevisia†, named after Ceres, the goddess of agriculture. The Romans had a god Dionysus, or Bacchus, the god of wine, who they worshipped in bouts of alcoholic frenzy. The hangover plagued mankind. It was a top medical priority in the days of ancient Egypt. Cabbage juice was the Pharaoh’s remedy. For many hundreds of years we have looked upon this â€Å"old wives† tale with amusement. However, recent scientific studies have shown that cabbage juice can chelate some of alcohol’s byproducts after the liver has detoxified it. Ancient cultures brewed beer for religious ceremonies as well as for their own enjoyment. Drinking beer was the principal means by which worshippers achieved religious ecstasy. Beer occupied a major role in ancient literary repertoire. For example, the Finnish poetic saga, Kalewala, has 400 verses devoted to beer but only 200 were needed for the creation of the earth. According to the Edda, the great Nordic epic, wine was reserved for the gods, beer belonged to mortals, and mead [an alcoholic drink of fermented honey and water] to inhabitants of the realm of the dead. Although beer and brewing was known in many ancient cultures, the oldest proven records of brewing are about 5,500 years old and can be traced to Mesopotamia [ancient Iraq]. A vast repository of cuneiform writings from the area depicts beer and brewing, hence the Mesopotamians are credited with the first beer. The earliest account of barley is found on an ancient Sumerian engraving describing beer making. Beer made people feel â€Å"exhilarated, wonderful and blissful. † The Royal Cemetery of Ur, one of the most spectacular discoveries in ancient Mesopotamia, contains mid-3rd millennium BC tombs of kings and queens of the city of Ur. One of the tombs belonged to Queen Pu-abi who was buried with her servants. Among the hundreds of gold and silver items found to accompany her to the afterlife was a five-liter silver jar, her daily allotment of barley beer. Hammurabi, who decreed the oldest known collection of laws, established a daily beer ration. This ration was dependent on the social standing of the individual. For example, a normal worker received 2 liters, civil servants 3 liters, and administrators and high priests 5 liters per day. In those ancient times beer was not sold, but exchanged for barley. As beer brewing was a household art, it was also women’s work. Hammurabi once ordered a female saloon-keeper drowned for serving low quality beer. The importance of beer to early man is highlighted in Gilgamesh, the great Mesopotamian Epic and written in the 3rd millenium B. C. It is the oldest literary epic in the world. Enkidu, the bestial primitive man, â€Å"drank seven cups of beer and his spirit loosened and his heart soared. In this condition he washed himself and became a human being. Thus, Enkidu, the wild-man, evolved from primitive man to â€Å"cultured man† after tasting beer. History of Alcoholism in Arab â€Å"The oldest alcoholic drinks were fermented beverages of relatively low alcohol content, that is, the beers and wines. When the Arabs introduced the then recent science of distilling into Europe in the Middle Ages, the alchemists believed that alcohol was the long-sought elixir of l ife. Alcohol was therefore held to be a remedy for practically all diseases, as indicated by the term whisky (Gaelic: ‘water of life’)†. The concept of an elixir or life-giving potion originated from the writings of Jabir ibn Hayyan (8th century AD) and al-Rahzi (9th century AD) and known to the West as Geber and Rhazes respectively. They were the most important scientists in the history of chemistry and chemical technology in Islam. Their works exerted a dominating influence on later generations of Muslims and Europeans. The most important of the great chemical discoveries in the Middle Ages were alcohol and mineral acids, and the key to finding them was through the process of distillation, which the Arabs developed and mastered. Distillation was one of the most important processes in Islamic chemical technology and was employed for both medicinal preparations and a variety of other technological and industrial uses, including the preparation of acids and the distillation of perfumes, rosewater and essential oils. Several great Muslim chemists clearly described the distillation of wine using specialized distillation equipment. Al-Rahzi, in his book Kitab al-Asrar (The Book of Secrets) described the process of distillation and the apparatus used. He used distillation to concentrate alcohol, which was then taken as an anesthetic. Al-Kindi (9th century AD), describes distillation and the apparatus in his book, Kitab Kimya’ al-‘itr wa al-Tas-idat (Book of Perfume Chemistry and Distillation). Al-Kindi says: â€Å"In the same way, one can distill wine using a water-bath, and it comes out the same color as rosewater. † In Spain, the Arab surgeon Aub al-Qasim al-Zahrawi, (d. 1013 AD), known to the West as Albucasis, described the distillation of vinegar in an apparatus similar to that used for rosewater, adding that wine could be distilled in the same way. He described using alcohol as a solvent for drugs. The flammable property of alcohol was noted by Jabir (Geber): â€Å"And fire which burns on the mouths of bottles [due to] . . . boiled wine and salt, and similar things with nice characteristics which are thought to be of little use, these are of great significance in these sciences. † The flammable property of alcohol was utilized for various applications in Arabic military and chemical treatises of the 12th and 13th centuries. Many Arabic manuscripts describing the chemical recipe for alcohol eventually found their way into 12th and 13th century European works and attributed to various European authors. Clearly, the Arabs were the first to distill alcohol and used it for medicinal purposes. From the Arab world, knowledge of distillation spread to Europe and European alchemists began experimenting with the distillation of many items, but medicines were still mostly given as infusions or decoctions of single herbs. Arabic writings in Spain began to influence Christian schools of medicine in Italy and France. The 13th century Spanish alchemists, Arnold Villanueva and Raymond Lully, introduced wine spirits, which they called aqua vitae (water of life) as a solvent into European medicine. This later became known as brandy, shortened from the German term for â€Å"burnt wine. † Brandy was used as medicine by itself for various diseases and later became popular as a recreational drink as well. In the 16th century, the Swiss physician Paracelsus popularized the use of distilled alcohol as a solvent to prepare tinctures from herbs and chemicals. History of Alcoholism in USA During the early 1970s, partly in response to student movements of the period — many states lowered the drinking age to 18 — the thought being that if a young man could be sent to war, he should be able to legally purchase and consume alcohol. It was also at this time that the voting age was lowered to 18. In short, what happened at this time is that college students demanded, and received, the same constitutional rights as adults — e. g. to vote, freedom of speech, freedom of assembly, rights to privacy (including access to contraception, and abortion), etc. This consensus was challenged by the College Alcohol Study started by a group of researchers at the Harvard School of Public Health, led by social psychologist Henry Wechsler, who began exploring the problem of college drinking in the late 1970s and early 1980s. Their work in part led to the passage of the National Minimum Drinking Age act of 1984. It also led to the construction of â€Å"binge drinking† as a disease and social problem particular to young adults in higher education settings. I was an undergraduate at the University of Vermont while all this was going on — the state was a holdout on keeping the drinking age at 18 but was eventually forced to raise the drinking age to get those federal highway funds. More recently still, the abstinence approach bolstered by the College Alcohol Study has been challenged by research conducted by the Social Norms Institute, who argue that the â€Å"health terrorism† perpetuated by the â€Å"binge drinking† model has not solved the problem of campus drinking, it simply has created an underground culture of drinking. They argue that by focusing on the most egregious cases, prevention efforts have exaggerated the extent to which most college students drink. Their approach is remarkably similar to that proposed by the Yale Center in the 1940s — i. . emphasize wellness, resilience, and informed decision making. Harmful effects of alcohol The long-term harmful effects of alcohol abuse on the body are also great. Fifty percent of chronic liver disease is caused by alcohol abuse. Alcohol is also associated with many other diseases, including pancreatitis, cardiomyopathy, peripheral neuropathy, dementia and other central nervous system d isorders, and the fetal alcohol syndrome. Alcohol abuse is associated with cancers of the alimentary and respiratory tracts and possibly with breast cancer. High amounts of alcohol or longterm ingestion increase insulin resistance, triglyceride levels, blood pressure and all-cause mortality. Binges may result in arrhythmias. Alcoholics have elevated levels of plasma homocysteine, which has been linked to premature vascular disease. Beneficial effects of alcohol There is no doubt that when used appropriately, alcohol has many medicinal uses, as mentioned earlier. Beer was used as anesthetic since ancient times and was a common component in ancient prescriptions in Mesopotamian, Egyptian, and Greek medicine. Since many recorded ancient prescriptions contain many ingredients, it is often difficult to determine which is the active component. Many powerful drugs must have been administered unintentionally, for the wisdom behind many folk remedies rests on the accumulated weight of empiric experience through the millennia. One of the fascinating finds of medical archaeology is the detection of the antibiotic tetracycline on a thin section of bone from Roman Egypt. It is thought that tetracycline was formed in the brewing process as a result of contamination with an airborne streptomycete, and then ingested with the beer. Beer, therefore, might have been an unintentional vehicle for the delivery of powerful antibiotics in those early times. Since beer was a fundamental food staple, a constant intake of this antibiotic might have influenced the pattern of bacterial infection. It is possible that the well-known great bacterial resistance to tetracycline today maybe due to bacterial exposure to it since antiquity.

Friday, January 10, 2020

Principles of Auditing

A company has not followed generally accepted accounting principles In the recording of its leases. 7 2. A company has not followed generally accepted accounting principles In the recording of its leases. The amounts involved are immaterial. 1 3. A company valued its inventory at current replacement cost. While the auditor believes that the inventory costs do approximate replacement costs, these costs do not approximate any GAAP inventory valuation method. 7 4.A client changed Its depreciation method for production equipment from the traight-line method to the units-of-production method based on hours of utilization. The auditor concurs with the change. 2 5. A client changed its depreciation method for production equipment from the straight-line to a units-of-production method based on hours of utilization. The auditor does not concur with the change. 7 6. A client changed the depreciable life of certain assets from 10 years to 12 years.The auditor concurs with the change. 3 7. A cli ent changed the depreciable life of certain assets from 10 years to 12 years. The auditor does not concur with the change. Confined to fixed assets and ccumulated depreciation, the misstatements involved are not considered pervasive. 3 8. A client changed from the method it uses to calculate postemployment benefits from one acceptable method to another one. The effect of the change Is Immaterial this year, but is expected to be material in the future. 1 9.A client changed the salvage value of certain assets from 5 percent to 10 percent of original cost. The auditor concurs with the change. 1 10, A client uses the specific identification method of accounting for valuable Items in inventory, and LIFO for less valuable items. The auditor concurs that this is a reasonable practice. 1 tOf3 has substantial doubt about an entity's ability to continue as a going concern for a reasonable period of time. The notes to the financial statements adequately disclose the situation. 12. Due to recur ring operating losses and working capital deficiencies, an auditor reasonable period of time. The notes to the financial statements do not adequately disclose the substantial doubt situation, and the auditor believes the omission fundamentally affects the users' understanding of the financial statements. 4 13. An auditor reporting on group financial statements decides to take responsibility for the work of a component auditor who audited a 70 percent owned subsidiary and issued an unmodified opinion.The total assets and revenues of the subsidiary are 5 percent and 8 percent, respectively, of the total assets and revenues of the entity being audited. 1 14. An auditor reporting on group financial statements decides not to take responsibility for the work of a component auditor who audited a 70 percent owned subsidiary and issued an unqualified opinion. The total assets and revenues of the ubsidiary are 5 percent and 8 percent, respectively, of the total assets and revenues of the enti ty being audited. 10 15.An auditor was hired after year-end and was unable to observe the counting of the year-end inventory. She is unable to apply other procedures to determine whether ending inventory and related information are properly stated. 8 16. An auditor was hired after year-end and was unable to observe the counting of the year-end inventory. However, she was able to apply other procedures and determined that ending inventory and related information are properly stated. 1 17. An auditor discovered that a client made illegal political payoffs toa candidate for president of the United States.The auditor was unable to determine that amounts associated with the payoffs because of the client's inadequate record- retention policies. The client has added a note to the financial statements to describe the illegal payments and has stated that the amounts of the payments are not determinable. 1 18. An auditor discovered that a client made illegal political payoffs toa candidate re tention policies, although there is no likelihood that the financial statements are ervasively misstated, they may be materially misstated.The client refuses to disclose the payoffs in a note to the financial statements. 3 19. In auditing the long-term investments account of a new client, an auditor finds that a large contingent liability exists that is material to the consolidated company. It is probable that this contingent liability will be resolved with a material loss in the future, but the amount is not estimable. Although no adjusting entry has been made, the client has provided a note to the financial statements that describes the matter in etail. 1 20.In auditing the long-term investments account ofa new client, an auditor finds future, and this amount is reasonably estimable as $2,000,000. Although no adjusting entry has been made, the client has provided a note to the financial statements that describes the matter in detail and includes the $2,000,000 estimate in that not e. 7 21. A client is issuing two years of comparative financial statements. The first year was audited by another auditor who is not being asked to reissue her audit report. (Reply as to the successor auditor's report.