Characters In George Orwells Animal Farm - 864 Words

Characters are important to the story because they put a deeper meaning into a story. This is true for Orwells book animal farm he makes the animals and the other characters represent people during the Russian revolution. Mr. Jones himself represents Czar Nicholas 2 of the Russian revolution. Overall, Mr. Jones had the most influence on the story out of all the animals on Animal Farm because he influenced the animals to rebel which is the main thing that leads to everything else in the story and he represents one of the main people in the russian revolution. Mr. Jones caused the story to happen the way that it did and he helps portray the deeper meaning of the story which makes him have the most influence on the story. He caused the†¦show more content†¦While he was at Red Lion Inn he was a stupid, desperate, vengeful, daring, mocking, confused, guy that got overtaken by animals. After the Battle of the Cowshed, he was just a poor, hopeless, discouraged, fearful, gloomy, h ateful, accepting guy that lost his farm. At the end, he was a poor, hopeless, discouraged, fearful, gloomy, hateful, accepting farmer that lost his farm and moved to a different site. With Mr. Jones going through many changes it makes you think of him as an important character, but just how important and what would the story have been like without him? As the Animals stated, â€Å" At last they could stand it no longer † (Owell, Pg 6) this shows that the animals could not take how they were getting treated, with context with paragraphs 8 and 9 on page 6 you notice how Mr. Jones was not feeding them and just never there.This is import because if he didn’t do that they may not have rebelled. Also as referenced by Old Major in his speech, â€Å" We are given just so much food as will keep the breath in our bodies and those of us who are capable of it are forced to work to the last atom of our strength, and the very instant that our usefulness has come to an end we are slaughtered with hideous cruelty †¦ Nearly the whole of the produce of our labour is stolen from us by human beings † ( Orwell, Pg, 2 - 4 ) if Mr. Jones didn’t do these things the animals may not have rebelled or even have the ideas ofShow MoreRelatedCharacter Analysis Of George Orwells Animal Farm748 Words   |  3 PagesFight me! Animals have grown to understand humans and be like humans, until they learn to fight back, and keep the idea that they’re free, and then slowly morph back into the ways it used to be when humans were in charge. Analogies about animal farm can range from, the students connecting the book to the bible, government today, passed wars, or even more, because this book was different for everyone. Animal farm is a very simple book at first, but once a person starts to talk about it, itRead MoreCharacter Analysis Of George Orwells Animal Farm923 Words   |  4 PagesAnimal Farm Character Analysis Essay â€Å"Old major†¦ was so highly regarded on the farm that everyone was quite ready to lose an hour’s sleep in order to hear what he had to say† (Orwell 1). The author, George Orwell, portrayed Old Major as the wisest of all the animals on the farm, and without being said, Major was a big part of Animal Farm. In fact, he influenced the lives of all the animals with just one speech. On the day of this speech, Major taught all the animals his wise ideas in a kind supportingRead MoreLiving Characters In The Farm, By George Orwell And George Orwells Animal Farm1681 Words   |  7 Pagesexactly what the animals lived on the farm, first with Mr. Jones, then with Napoleon in the novel Animal Farm written by George Orwell. Although both living experiences under Mr. Jones and Napoleon’s command made life worthless, Napoleon made situations worse with rigorous daily work, strict rules, and death threats, in terms of treatment, freedom, and equality. Napoleon’s treatment towards the animals took a cruel, and selfish experience, mainly involving the minor class animals. Within the firstRead MoreThemes Presented through the Characters in George Orwells Animal Farm786 Words   |  4 PagesAnimal farm is a novel written by George Orwell, in August 1945. It is a very important work of fictional political satire, and educates the reader about the history of a revolution that went horribly wrong, a savage attack on Stalin. Orwell reveals many themes throughout the novel and uses his characters to convey them. Orwell uses an effective combination of human traits with animal’s characteristics that provide the main charm of the characters of animal farm. They are distinct charactersRead MoreOrwells Comparing Animal Farm and The Russian System Of Communism971 Words   |  4 PagesOrwells Comparing Animal Farm and The Russian System Of Communism Animal Farm is a satire and prophecy of the Russian revolution, which was written by George Orwell in 1945. George Orwell was a political satirist who led a somewhat strange life. His original name was Eric Arthur Blair, which was later changed to his familiar pen name for its manly, English, country-sounding ring. He was a lonely boy and had many uncertain jobs until he finally became a writer, crossing Read MoreAnimal Farm by George Orwell1100 Words   |  4 PagesIntroduction: Widely acknowledged as a powerful allegory, the 1945 novella Animal Farm, conceived from the satirical mind of acclaimed author George Orwell, is a harrowing fable of a fictional dystopia that critiques the socialist philosophy of Stalin in terms of his leadership of the Soviet Union. Tired of their servitude to man, a group of farm animals revolt and establish their own society, only to be betrayed into worse servitude by their leaders, the pigs, whose initial virtuous intentionsRead MoreHow Is Marxism Portrayed in Animal Farm by George Orwell? Essay1369 Words   |  6 PagesHow is Marxism portrayed throughout ‘Animal Farm’ by George Orwell? The main aim of Marxism is to bring about a classless society, and ‘Animal Farm’ is generally considered to be a Marxist novel, as all its characters share a similar ambition at the beginning. ‘Animal Farm’ represents an example of the oppressed masses rising up to form their own classless society, whilst offering a subtle critique on Stalin’s Soviet Russia, and communism in general. Orwell is, ironically, revolutionary in hisRead MoreTotalitarianism in Orwells Mind Essay1053 Words   |  5 Pagesauthor George Orwell hates in government. 1984, a book written by Orwell, depicts a society called Oceania, in which unwary citizens are obedient to the Party, a totalitarian regime. Totalitarianism is defined as a political system in which a centralized government does not tolerate any form of political dissent and seeks to control many, if not all, aspects of public and private life. Another one of George Orwell’s books, Animal Farm, is an allegor y about the Soviet Union, and in it farm animalsRead MoreAnimal Farm By George Orwell1397 Words   |  6 PagesAn important quote by the influential author of Animal Farm, George Orwell, is, â€Å"Every line of serious work that I have written since 1936 has been written, directly or indirectly, against totalitarianism.† George Orwell, a Democratic Socialist, wrote the book Animal Farm as an attack on the Communist country of Russia (â€Å"The Political Ideas of George Orwell,† worldsocialism.org). He had a very strong disliking of Communism and the Socialist party of Russia. However, he insisted on finding the truthRead MoreAnalysis Of George Orwell s The Great Gatsby 1285 Words   |  6 PagesMack Allen Mr.Booth Period 6 English 12/3/14 Author Study of George Orwell George Orwell was a literary tactician who won two major awards because of hia advanced and intriguing use of propaganda. At first glance, his books appear to be stories about animals, however, they contain much deeper and influential meanings. Orwell is most recognized for his portrayal of dystopian societies and how they parallel present society. Through intense allegories, Orwell unintentionally crafted novels that are

The United States And The Great Depression Essay - 1167 Words

The United States was forever changed during the 1930s. The United States had just come out of a period of unprecedented wealth. Farmers had abundance of crops, many were investing all of their paycheck into the stock market, and banking-business practices had not changed since the Industrial Era. Many of these factors contributed to the Great Depression. Americans felt as if they were immune to any economic downturn; however by 1932, one in four American â€Å"breadwinners† were out of work. On October 24th, 1929, the United States stock market crashed, setting the stage for the worst economic decline the US has ever seen, changing us as a society. A photographic essay was compiled by Cary Nelson, from the University of Illinois. This essay perfectly captures what you cannot see or read from any textbook. Photos allow us to see in a way that seems more real, one that conveys an emotional response. One of the photos that caught my attention would be of the men staring inside the closed World Exchange Bank, with police standing guard. Up until this point, many Americans earned their living, they supported their families and food was on the table. This photo demonstrates how desperate men were, in order to provide for their families. The thought of stealing money in order to have food for their family, conveys how difficult the depression was. The threat of stealing was so large, that the bank hired police just to stand outside and watch. In a similar article written by Edwin F.Show MoreRelatedThe Great Depression Of The United States857 Words   |  4 PagesThe United States has been through many wars and confrontations with oth er countries since its founding in 1776. Many lives were lost and many names forgotten. World war two was one of those wars. â€Å"The good war† as they called it, was a fight that was fought between the leading powers of the world. The First World War ended only 21 years prior to the beginning of this war in 1939. The citizens of the United States were set on not entering another war and losing more family and friends. World warRead MoreThe United States And The Great Depression1402 Words   |  6 Pagescolonized by Great Britain, is still considered a western country. That along with the interconnectedness of a globalized economy makes it so that Australia is still affected, both positively and negatively, by the changes of the United States and Britain. Such was the case when the United States suffered what is now known as the great depression in 1929. The great depression spread throughout most western countries and beyond and Australia was no exception. Australia was hit with the depression not longRead MoreThe Great Depression Of The United States1299 Words   |  6 PagesThe Great Depression in the United States triggered when the American stock market crashed, causing America’s economy to have a downturn. The two long-term causes of the Great Depression were the stock market and consumer spending. When the prices were rising and wages became stagnant, people started to buy with c redit and slowly reduced the amount they spent. The stock market was one of the long-term causes of the Great Depression because of speculation and abusing the stock market. SpeculationRead MoreThe Great Depression Of The United States902 Words   |  4 Pagesthe envy of the world. In the 1960’s the medical facilities in the United States employed more people than the auto industry that served a population where one out of eight would be admitted annually (Stevens, 1996). These marvelous facilities contained air condition, artificial lighting, electric beds, carpeted private rooms, sterile supply services, advanced laboratories, and pneumatic tube systems. The infrastructure was great and it supported a population where more than 70 percent had hospitalRead MoreThe Great Depression Of The United States922 Words   |  4 Pagesconversion of sinners to Christianity. Paragraph on Marian Apparitions, the 9 sites One of these modern apparitions of the Virgin Mother was in Banneux, Belgium in 1933. 1929 saw the Wallstreet Crash in the United States which prompted the Great Depression. This dramatic downfall of the United States’ economy had repercussions in Europe, which lead to large unemployment rates and poverty. The global climate at the time would’ve socially and financially affected this small farming village. If the villageRead MoreThe Great Depression Of The United States Essay2205 Words   |  9 PagesThe Great Depression in the United States started on October 29, 1929, a day referred to always after as Dark Tuesday, when the American securities exchange smashed in the wake of being on the ascent for over 10 years. Banks fizzled, the country s cash supply lessened, and organizations went bankrupt and started to terminate their specialists by the thousand. Then, President Herbert Hoover who was the president at the time promised to be patient and let the time frame run its course. He citedRead MoreEssay on The Great Depression in the United States930 Words   |  4 PagesThe United States? Downfall Screams, tears, and cries for help were all part of Americas downfall. From 1929 through 1941 there was only one thing that was plentiful, sorrow. During this time the United States was faced with another obstacle. It changed America in many ways. One hard struggle lead to the next. The later events all started with the crash of the stock market. This period can only be explained by its name. So, the stock market crash in the United States caused businesses toRead MoreThe Great Depression Effects On The United States2949 Words   |  12 Pagesâ€Å"The Great Depression was the most severe, prolonged economic crisis in American History. It displaced thousands of families, created hardships for millions of people, shaped an entire generation, and reshaped the way Americans viewed the role of their government,† (Cravens). Although the Great Depression had devastating effects on the United States, its impacts on family life and structure were the most devastating. Children had to take on more responsibilities by attempting to find jobs in a marketRead MoreCauses and Effects of The Great Depression in the United States1238 Words   |  5 PagesThe Great Depression is a defining moment in time for not only American, but world history. This was a time that caused political, economical, and social unrest. Not only did the Great Depression cause a world wide panic, it also caused a world wide crisis unlike any before it. This paper will analyze both the causes and the effects of the Great Depression in the United States of America. One cause of the depression is the effects of World War One. World War one had many devastating effects onRead MoreThe United States Economy During The Great Depression1464 Words   |  6 Pages The United States economy has never been as great nor as equal as it was during the late 1940s-1970s, a period commonly known as the Great Compression. It is extremely ironic that the United States economy boomed and strived after only a few years succeeding the Great Depression. One may ask what stirred this dramatic change from a damaged economy to one that was striving and strong in so little time. To answer this question, one must look closely at the history of the United States economy. To

The use of online digital resources and educational digital libraries Free Essays

This survey aimed to understand the usage of educational digital libraries by module members and teachers With respect to the usage, motives and barriers. Furthermore this survey investigates the find and usage of educational digital beginning sing the turning desire on the portion of module members and teachers to utilize them, and an increasing trouble in their ability to happen, entree and utilize them. It besides examines connote the hypotheses of the usage of the changeable type of on-line educational beginning would change based on figure of demographic variables, Most specifically, sort of establishment, sort of assignment or learning experience degree. We will write a custom essay sample on The use of online digital resources and educational digital libraries or any similar topic only for you Order Now The hypotheses is really specific due to the inquiries good be asked to faculty members and teachers such as The importance of this survey is summarized This survey is really of import in term of bettering the digital educational beginning, therefore it is finishing the other attempts which were adapted by such as National Science Foundation ( NSF ) in US which has spent over 150 1000000s to this betterment [ 29 ] . Issues about the digital libraries ‘ users and about how do they utilize them hold became the highest cost in order to better and keep the educational digital libraries [ 23,37 ] . The justification of this investing, the existent usage and impact of educational digital libraries ‘ contents have become really important to stakeholders. Due to all of that some inquiries have risen: What do faculty members and teachers perform with the digital beginnings which they get from the educational digital libraries? Do module members tread these beginnings as a worthwhile beginning? How do the usage them in poke bettering their instruction? What are the obstructions which are confronting the module members when they use them? Methodology: In this paper, the writers report based on the Outcome of a national study of American module members and the teachers regard to the usage and non-use of on-line digital beginning. This survey looked profoundly into the obstructions of the usage for illustration the restrictions of clip and resource, the issues of accessing to high quality stuffs, deficiency of flexibleness of the stuffs themselves, and academic belongings [ 17,23 ] . Two groups were conducted at one research university, one at a community college, three were conducted at chiefly learning universities, one group each at two historically black colleges, one group at a broad humanistic disciplines college and two groups at theMERLOT International Conference2 whose participants represented awide assortment of institutions.We sought input from this scope of module members and teachers because we assumed that several factors would be critical to understanding their demand for on-line digital resources and their hunt and usage behaviours, such as, type of establishment, learning experience, learning burden, type of classs taught, etc. Analysis of the focal point group transcripts provided some grounds of the importance of these factors and the study was designed to further prove the value of these factors in foretelling user behaviour. Our focal point groups confirmed Harley et Al. ‘s [ 23 ] findings that faculty members did non cognize what educational digital libraries were. Furthermore, these module members and teachers did non separate between a curated aggregation, such as the BEN scientific discipline web ( hypertext transfer protocol: //www.bioscienet.org ) where merely those points that have been peer reviewed aremade available and that of a simple of list of URLs that might be found at a co-worker ‘s web site. These findings, in add-on to Harley ‘s, highlight how of import it is to utilize the linguistic communication that possible respondents understand when planing study instruments. So similar Harley, we avoided utilizing linguistic communication in the study questions3 associated with digital libraries, e.g. , aggregation, metadata, etc. Alternatively, in order to better the face cogency of the instruments, we carefully described the contents of aggregations, e.g. , scholarly articles , ocular images, historical paperss, etc. and asked respondents how they searched for and used these stuffs. The study instrument consisted of 105 points that included demographic information, inquiries about motives for usage of stuffs, barriers to utilize and descriptions of usage. To minimise study weariness, the study design employed skip logic so that respondents were asked inside informations about their usage of stuffs merely after bespeaking they used them. Questions covered how an single module member or teacher used peculiar sorts of on-line stuffs, e.g. , lifes, simulations, scholarly resources, images, etc. ( see Table 3 for a definition of thesematerials ) , if they modified thesematerials in any manner and their motives for the usage of these stuffs. Survey participants were asked to rank their likeliness of usage of a digital aggregation as compared to other hunt engines such as Google or Yahoo.com. Respondents were besides asked a series of demographic inquiries sing their instruction experience, type of establishment in which they work and so forth. External cogency was determined by pre-testing the study with about 20 module members from the different types of establishments represented in the sample. 3.1 The study sample To make the survey ‘s population, we approached establishments to help us in reaching their module members and teachers. Using the Carnegie Foundation 2000 list ofUS establishments of higher instruction, a wide invitation to take part was issued to the bulk of higher instruction establishments in the United States. A likely contact was identified at each establishment by sing the establishment ‘s web site. Contacts were by and large head bibliothecs, caputs of module development, or academic deans. Of the about 3,500 establishments contacted,4 more than 250 responded, and in the terminal, 119 establishments agreed to take part. Table 1 shows howthis study ‘s sample of establishments comparisons to the existent distribution of types of establishments in the Carnegie list. For the intents of the disposal of the study, the sample was non stratified with respects to institutional type because we felt that trying to make so would negatively impact institutional buy-in an d execution of the study. United States at the full spectrum of establishments. However, because issues of usage are non alone to STEM subjects, we felt that restricting the study to merely those faculty members and teachers would do it excessively hard for establishments to take part in the research. Consequently, we encouraged establishments to include their full module in their invitation to take part in the study. The bulk of take parting establishments sent the study to their full module organic structure, though some sent it to a random sample of their module. By the terminal of the study period ( September 2006-January 2007 ) 4,678 persons from the 119 take parting establishments responded. Of those respondents, 4,439 instructed pupils ; the majority of the analysis was conducted on this group of teachers. The demographics of the study respondents can be found in Table 2. About a 3rd ( 30 % ) came from Masters allowing establishments, a 4th from biennial or associate grade allowing schools ( 26 % ) , followed by four-year Baccalaureate or Liberal Arts College or Universities ( 22 % ) and, Doctoral Granting Institutions ( 21 % ) . The respondents were besides chiefly tenured module ( 41 % ) with somewhat over 10 per centum describing that they held accessory position ( 13 % ) , or were chiefly teachers, lectors or held other non-tenure path places ( 12 % ) . The bulk by far, held full-time places ( 81 % ) and 40 % had term of office. It is likely that these module members were over-represented in the sample given that 46 % of all US module members hold parttime places [ 1 ] . Most of the participating establishments chose to administrate the study to their full module instead than insulating STEM merely module. When asked to bespeak in which subjects they taught, more than one tierce of the responses ( 38 % ) represented a traditional STEM field ( biological scientific disciplines, chemical science, computing machine scientific discipline, technology, geoscience, wellness scientific disciplines, mathematics, or natural philosophies ) . Approximately 45 % represented the humanistic disciplines, humanistic disciplines or the societal scientific disciplines while approximately 20 % represented the professional schools, e.g. , instruction, concern, etc. This dislocation may non reflect the teachers ‘ disciplinary preparation and respondents were allowed to choose multiple subjects. The sample was besides made up of module who were extremely experient teachers, with merely one 4th holding less than 7 old ages of learning experience. This approximates the age distribution of higher instruction teachers with about 65 % being older than 45 old ages old [ 25 ] . Slightly over half of the sample ( 54 % ) reported utilizing class direction systems or had a class web site. Almost all ( 95 % ) of the respondents reported learning face to face classs, though about a fifth ( 21 % ) reported learning distance instruction or online classs. Merely 12 % reported learning intercrossed classs, that is, classs that both fitting face to face and are conducted online. If a respondent noted he or she did non instruct pupils, they were skipped to the terminal of the study replying a inquiry on the services offered by aggregations of digital resources, and concluding demographics 4.1 What sorts of on-line digital resources do module usage? To analyze the relationship between the value of digital resources and their usage more closely, we went back to our focal point group informations. For although these participants tended to value digital resources extremely, they besides failed to separate between the different types of online digital resources, e.g. , educational digital libraries, web pages, on-line diaries, and were non witting of utilizing a digital library specifically [ 38 ] . Focus group participants defined educational digital libraries and digital resources loosely doing few differentiations between for illustration, a loose aggregation of PowerPoint slides ( available from a well known or trusted co-worker ‘s web site ) and a aggregation of stuffs such as MERLOT. Rather than coerce a definition of digital library for the study onto a group of respondents who most likely non equate educational digital libraries or aggregations as beginnings for these extremely valued on-line digital resources, we alternatively used merely linguistic communication depicting the digital resources. We so sub-divided the resources into five classs as described in Table 3. To analyze how faculty members reported utilizing these stuffs on the study, we looked at the â€Å" top box † mark, i.e. , the resource which module indicated they â€Å" really often used † . Survey consequences indicated that themost popular types of stuffs used by module members and teachers included on-line scholarly resources ( 51 % ) and digital images/visual stuffs ( 43 % ) . About a one-fourth of the respondents ( 29 % ) reported frequent usage of instruction and acquisition activities or on-line datasets ( 23 % ) . On-line simulations and lifes were used the least with merely 11 % of the respondents describing frequent usage. How to cite The use of online digital resources and educational digital libraries, Essay examples

Materiality Guidance Major Auditing Firms -Myassignmenthelp.Com

Question: Discuss About The Materiality Guidance Major Auditing Firms? Answer: Introducation Audit planning is the procedure under which various strategies are developed for conducting the projected result that also defines the audit scope within the company. The nature, size and time for audit plan can be varied. It further depends on the size of the business. If the company has large scale business the planning of strategies and their implementation will take large time and overall scope of the audit may also go up (King and Oracle International Corp 2014). Further the audit plan includes the plan for assessing the risk and responses to those risks for analysing the material misstatement. However, the plan is not discrete phase of the audit rather it is the iterative and continuous process that started immediately after the completion of previous audit and then continues till the completion of current audit. Analytical review It is the auditing process based on the ratios among the accounts and it tries to recognize the significant changes. This can be useful in focussing the general areas under which the financial statements are not correct or where the transactions are misclassified. Once the evaluation recognizes the concern areas, the auditor shall conduct further investigation for focussing on the source of underlying concerns (Moeller 2013). The procedure of analytical review includes the comparison of the ratios or recorded amounts with the expectation developed by auditor. The expectations are developed by the auditor through identification prior period financial information, anticipated results and available information. Preliminary judgement for materiality Preliminary judgement regarding materiality is established by the auditor through choosing the base that is multiplied by the percentage factor for determining initial qualitative judgement regarding materiality (Arens et al. 2015). Further, the amount can be updated for the quantitative factors that are relevant for engagement. Materiality is the judgement on how much important the item is under the financial statement. It is the misstatement of the item that may affect the opinion of the auditor on whether the statement represent true and fair view of state of affairs (Gurov and Milgunova 2016). Rational for selection It can be identified that from the trial balance of Mattjon Corp that the sales of the company has been increased from 187,450 in 2015 to 203,125 in 2016. However, the cost of sales has been increased reduced from 63,595 to 54,471. This resulted into the increase of gross profit from 123,855 to 148,654 that is by 20% as compared to the previous year. Assertion and explanation Generally the cost of sales increases with the increase in sales level unless the maximum part the costs are fixed. Here in the given case of Mattjon Corp though the sales have been increased, the cost of sales has been reduced as compared to the previous year. Therefore, chances are there that the management has manipulated sales and cost of sales to record higher profit so that the potential investors make decisions for investing in the company (Titera 2013). Chances are also there that the transfers of goods within the company are treated as sales to third party. Recommended audit procedure The auditor shall analyse the sales cycle of the company for determining the reliability of that. If the sales cycle of the company is strong then the testing number for transaction can be reduced by the auditor. The auditor shall select random sample from the transaction and analyse the associated invoice, purchase orders and the customer statements. Further, the numbered invoices for sales shall be analysed to ensure that all the invoices are taken into consideration (Eilifsen and Messier 2013). Another thing that must be checked is that the cash sales shall be matched with the cash receipts and the credit sales shall be matched with the account receivables of the company. If any errors or fraud is found then the auditor shall increase the number of transaction for testing purpose. Rational for selection It can be identified that the instead of increase of sales and gross profit as compared to the previous year, the net profit of the company reduced. The net profit of the company for the year 2015 was 122,145 whereas the net profit for the year ended 2016 was 106,874 and the reduction was by 12.5% as compared to the previous year. Assertion and explanation Generally the net profit of any company goes up with the increase in sales level and gross profit if the expenses are maintained at the same level. Here in the given case of Mattjon Corp though the sales as well as gross profit have been increased, the net profit of the company has been reduced by 12.5% as compared to the previous year (Legoria, Melendrez and Reynolds 2013). Therefore, chances are there that the management has manipulated expenses to record lower net profit. Recommended audit procedure In the very 1st step the auditor shall re-calculate the major calculation to find out the calculations is not misstated. It shall be started with income part to confirm the total revenue equates the total of income lines. The same process shall be repeated for the categories of expenses. The difference among income and expenses shall be calculated manually. Once the calculation is complete, the vouchers for expenses shall be checked and matched with the recorded amount. Further, proper authorization on each voucher shall be checked properly (Hayes, Wallage and Gortemaker 2014). Rational for selection It can be recognized from the trial balance that the inventory has been increased from 175,000 in 2015 to 189,000 in 2016. The increase is 8% as compared to the previous year. Therefore, there shall be new purchases on account of inventories. Assertion and explanation Inventory is an item that is susceptible to the intentional or unintentional error, fraud or misstatement. Amount of inventory also varies on the basis of the method of valuation used by the company. Further, the physical inventory is exposed to the risk of theft or embezzlement. The costs of the inventories are also exposed to miscomputation if the appropriate rate is not applied while calculating the value of inventory. Recommended audit procedure Physical inventory shall be checked to assure that the inventory count matches with the recorded inventory quantity. Further, the auditor shall check that the method used for inventory sell that is LIFO or FIFO has been applied consistently throughout the year for all the items. As it can be seen that the inventories have been increased as compared to the previous year the increase must be checked with the purchase invoice and physical count of the same. Further, the cost of each item and purchase numbers for each item shall be analysed so that it matches with the total inventory. Moreover, the inventory with high value and high purchase cost shall be re-calculated to check that appropriate amount has been recorded under inventory. Rational for selection The wages has been reduced from 53,000 in 2015 to 46,816 in 2016 that comes to reduction by 12%. Chances are there that the payroll system has been misstated to record higher profit. Assertion and explanation As most part of the audit work with regard to wages are performed under the internal audit, the external auditor may place some reliance on the work of them. However, owing to the volume and nature of the payroll transaction chances are there that the internal auditor may overlook some transactions unintentionally (Albertini 2013). Therefore, the external auditor shall go through all the transactions or the transactions with higher payment to assure that no misstatement exists there. Recommended audit procedure To analyse the control system on wages the auditor shall start with considering the objectives that the control activities are designed to achieve. Te important control objectives with regard to the wages are ensuring that the employees are paid for the work done only, ensuring that wages are paid only to the valid employees (Moroney and Trotman 2016). Further, as the wages of the company has been reduced as compared to the previous year the auditor shall check the name of the employees who have retired or left during the year. This shall be checked to assure that no employees remained unpaid or paid at lower amount than they are entitled to get. Rational for selection Expenses with regard to the superannuation have been reduced to 4,447 in 2016 as compared to 4,770 for the year 2015. Therefore the superannuation has been reduced by 7% that may have direct association with the payroll expenses and number of employees in the company. Assertion and explanation Superannuation expenses are carried accounting the employer to provide retirement benefits to the employees. It has been identified from the trial balance that the wages have been reduced by 12% as compared to the previous year whereas the superannuation expenses have been reduced only by 7%. Generally, if the wages expenses have been reduced there must be reduction of the number of employees (Mao 2014). Therefore, the superannuation expenses shall also be reduced accordingly with the reduction in wages. However as the case for Mattjon Corp is not same therefore, the superannuation expenses must be analysed. Recommended procedure The auditor must ensure that the payment of superannuation is as per the regulation of superannuation. Further the auditor shall analyse the accuracy and validity of the financial records with regard to the superannuation and shall make sure that the fund is compliant with the rules of superannuation (Brown-Liburd, Issa and Lombardi 2015). The analysis shall include the registration of the company and its employees, cancellation of registration, if any, changes in any details, reporting obligations and ongoing requirements. Thereafter the superannuation register shall be matched with the employee register to match the details like retirement of any employee and new addition of any employee and make it sure that the superannuation payment matches with the employee register. It will further ensure that the payment is not mad for any fictitious employee or higher payment is not made as compared to the entitlement. Rational for selection The amount of other income has been reduced from 25,000 in 2015 to 1,000 in 2016. It results into the reduction by huge 96% as compared to the previous year. Assertion and explanation As the other income has been reduced by huge 96%, chances are there that the incomes are manipulated to lower the amount of profit. There may be instances that the incomes have not been recorded or recorded at lower amount than actually received (Arens et al. 2016). Recommended procedure The auditor shall compare the other income sources for the previous year with the current year. The sources from where the income has not been received in the current year or very low income received shall be analysed. The auditor further questions the management regarding the possible reason of income reduction. The validity of the possible reasons must be evaluated before taking any final decision. Reference Albertini, E., 2013. Does environmental management improve financial performance? A meta-analytical review.Organization Environment,26(4), pp.431-457. Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.Auditing and assurance services. Pearson. Arens, A.A., Elder, R.J., Beasley, M.S. and Jones, J., 2015.Auditing: The Art and Science of Assurance Engagements. Pearson Canada. Brown-Liburd, H., Issa, H. and Lombardi, D., 2015. Behavioral implications of Big Data's impact on audit judgment and decision making and future research directions.Accounting Horizons,29(2), pp.451-468. Eilifsen, A. and Messier Jr, W.F., 2013, May. Materiality guidance of the major auditing firms. InInternational Symposium on Audit Research Conference. Gurov, V. and Milgunova, I., 2016. Improving of assessment methodology of the audited organizations performance at the stage of audit planning. -, (157), pp.115-118. Hayes, R., Wallage, P. and Gortemaker, H., 2014.Principles of auditing: an introduction to international standards on auditing. Pearson Higher Ed. King, N., Oracle International Corp, 2014.Audit planning. U.S. Patent 8,712,813. Legoria, J., Melendrez, K.D. and Reynolds, J.K., 2013. Qualitative audit materiality and earnings management.Review of Accounting Studies,18(2), pp.414-442. Mao, M., 2014, June. Experimental Methods of Materiality Judgment on Auditors Experience and Performance. In3rd International Conference on Science and Social Research (ICSSR 2014). Atlantis Press. Moeller, R.R., 2013. Role of Internal Audit in Enterprise Risk Management.COSO Enterprise Risk Management: Establishing Effective Governance, Risk, and Compliance Processes, Second Edition, pp.247-266. Moroney, R. and Trotman, K.T., 2016. Differences in Auditors' Materiality Assessments When Auditing Financial Statements and Sustainability Reports.Contemporary Accounting Research,33(2), pp.551-575. Titera, W.R., 2013. Updating audit standardEnabling audit data analysis.Journal of Information Systems,27(1), pp.325-33

The Devil has his Christs Essay Example For Students

The Devil has his Christs Essay Krishina, which is actually Sanskrit for Dark God, predated Jesus the Christ in the works of two Greek historians, Arrian and Strabo (Daleiden 105). Then there is Buddha, who predates Jesus by more than five centuries (Daleiden 105). There are many other religions, cults and superstitions after Jesus walked among chosen sinners. If so why has Christianity become such a big issue over the years in moral and political aspects in the world? Is God a woman or an African American? Should prayers and crucifixes be allowed in public elementary schools? Do Aliens follow God? There are hundreds of questions that could be asked from everyday life to futuristic premonitions. The question that really needs to be clarified is, Should we believe in a God whose nonexistence can be proven?If you are to say, as theologians do, that God is good, you must then say that right and wrong have some meaning which is independent of Gods fiat, because Gods fiat are good and bad independently of the mere fact that he made them. If you are going to say that, you will then have to say that it is not only through God that right and wrong came into being, but that they are in their essence logically anterior to God (Russell 19). We will write a custom essay on The Devil has his Christs specifically for you for only $16.38 $13.9/page Order now Seeing is believing. To this old saying one could argue that human emotions such as love, fear, and joy are vaguely visible but still do exist. These emotions are acknowledged by senses other than vision. The only evidence of the existence of God is through blind faith. William K. Clifford, in his famous essay The Ethics of Belief, argued that it is wrong always, everywhere, and for anyone, to believe anything on insufficient evidence (Martin 19). Clifford maintains that believing on insufficient evidence has a variety of harmful consequences; it corrupts our character, undermines public confidence, leads to irresponsible action, and fosters self-deception (Martin 19). Then why do people rely on a God that is more of a make-believe character?The many really religious and do not regard religion simply as moral values but use religious discourse seriously to make distinctively religious claims they commit themselves to what believers take to be a certain general view about the ultimat e basis of the universe. This could backed up by the very use of certain religious utterances: (1) God is my Creator to whom everything is owed, and (2) God is the God of mercy of whose forgiveness I stand in need (Nielsen 77). On the other hand, the many other churchgoers seek some different kind of redemption; Socialization of a certain stability symbolizing clique or in seek of a false comfort from some sort of grief, sorrow, and pain. Whatever the reason for the reliance of God, God cannot give us comfort or be the ultimate answers to this imperfect world. By definition, Gods love is the essence of perfect love. It is pretty easy to prove something false on the basis of being perfect, for humans created the concept. So trying to be perfect in all or many ways has only made God into an omni-incompetent God. J. L. Schellenberg, in his book titled Divine Hiddenness and Human Reason, makes a summation of the case: (1) If there is a God, he is perfectly loving. (2) If a perfectly loving God exists, reasonable nonbelief does not occur. Some examples of reasonable nonbeliefs are evolution, some animal activists (people who regard animal life just as much as their own) beliefs, and atheism. But (3) Reasonable nonbelief occurs. For that (4) No perfectly loving God exists. Therefore (5) There is no God (83). Why believe in a hypothesis that is proven wrong?People have an inexplicable craving to come up with answers for almost everything in every aspect of life. Limitation of science encouraged people to find other alternatives to answer unexplai nable phenomena or philosophical questions. Once when people thought of sky to be the limit of our world, they believed the heaven to be up in the clouds. We now have video footage of what Mars looks like. There were times when surgery could not be performed on the sick, for incisions with a scalpel to a human body was an act of sacrilege. Christianity hindered the progress of science and medicine. When masks are removed and illusions are dispelled, when people learn to know each other both individually and in groups, they are better served (Marty 6). .u4d829e1b9ba91ef1c3a5aef90ea2c356 , .u4d829e1b9ba91ef1c3a5aef90ea2c356 .postImageUrl , .u4d829e1b9ba91ef1c3a5aef90ea2c356 .centered-text-area { min-height: 80px; position: relative; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 , .u4d829e1b9ba91ef1c3a5aef90ea2c356:hover , .u4d829e1b9ba91ef1c3a5aef90ea2c356:visited , .u4d829e1b9ba91ef1c3a5aef90ea2c356:active { border:0!important; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 .clearfix:after { content: ""; display: table; clear: both; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u4d829e1b9ba91ef1c3a5aef90ea2c356:active , .u4d829e1b9ba91ef1c3a5aef90ea2c356:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 .centered-text-area { width: 100%; position: relative ; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u4d829e1b9ba91ef1c3a5aef90ea2c356:hover .ctaButton { background-color: #34495E!important; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u4d829e1b9ba91ef1c3a5aef90ea2c356 .u4d829e1b9ba91ef1c3a5aef90ea2c356-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u4d829e1b9ba91ef1c3a5aef90ea2c356:after { content: ""; display: block; clear: both; } READ: Sir Rich Arkwright Was Born On December 23, 1732 At Preston In The Cou EssayHow was the fool able to say in his heart what he was unable to conceive?St. Anselm, ProslogionTimes have changed and God is on trial. There was a time when Gods divine presence in our society comforted and protected us from moral corruption. Nowadays, God is no longer welcomed in cafeterias of public schools, The word God is used more in vain than in holy terms. Christianity is no longer a religious monopoly. In 1964, more than two-thirds (and rising) of the people of the world did not share Christian beliefs (Marty 6). Recently, the number of atheists and anti-Christ activists all around the worl d have increased extremely to the extent where they are no longer considered as a minority (Poidevin 107). Still many people in the United States are afraid of giving up on God, for they are afraid that they will lose everything it represents: Immortality, love, and faith (Poidevin 108). It is time to rid of our doubts in ourselves, and reliance to this nonexistent God. It is time for us to believe in ourselves and only in ourselves. The inscriptions written on the back of the one dollar bills, In God We Trust, should read We Stand Alone.BibliographyDaleiden, Joseph L. The Final Superstition. New York: Prometheus Books, 1994Martin, Michael. The Case Against Christianity. Philadelphia: Temple University Press, 1991Nielsen, Kai. Philosophy Atheism. New York: Prometheus Books, 1985. Schellenberg, J. L. Divine Hiddenness and Human Reason. New York: Cornell University Press, 1993Marty, Martin E. Varieties of Unbelief. Canada: Holt, Rinehart, and Winston, 1964. Poidevin, Robin Le. Arguing for Atheism. New York: Routledge, 1996.

Strategic management review for SAB Essay Example

Strategic management review for SAB Essay Example Strategic management review for SAB Essay Strategic management review for SAB Essay Essay Topic: Marketing The following strategic review aims at assessing the strategic situation of South African Breweries Group. We will start with an external analysis of the environment in which SAB operates, we will continue with an internal analysis of its resources and capabilities, and then we will outline and appraise the group current strategy. Additionally we will study the companys strategy implementation issues, and we will finish giving some recommendations to SAB. In order to carry out this analysis different analysis tools were used, which are included in the Appendices. In the main body of the report we will only focus on the conclusions we have obtained, hence, if further information about how we got to these findings is required the appendices should be consulted. Different tools were used (Porters five forces, analysis of industrys life cycle, and PEST analysis) in order to assess the environment in which SAB operates. Based on the analysis conducted using Porters five forces (Appendix A) the following was found: the brewing industry in the developed world is not clearly attractive; its performance depends on the ability to consolidate and exploit opportunities in the emerging markets. However, the brewing industry in the emerging markets, where SAB operates, is highly attractive. We have observed good points such as the low level of power within suppliers and buyers, a lack of substitutes, and a relatively low level of rivalry because emerging markets are supplied by small-scaled local brewers offering low quality beer. However, there is a significant threat of new entrants coming from other geographical areas (International breweries). We have also analysed the industry life cycle (Appendix B). We have got to the conclusion that the brewing industry in the developed world is in the maturity stage. It is very important for SAB to be aware of this issue, because it means that the market situation will force breweries based in mature markets to look for new opportunities for growth by entering the emerging markets where SAB operates. In the less developed world and in the emerging economies the brewing industry is still in its growth stage. Growth in beer consumption in these markets is driven by an increase in population and economic prosperity which indicates that SAB can achieve its own growth through the growth in the marketplace. The brewing industry is highly fragmented, and the market is supplied by small breweries offering low quality beer, meaning that rivalry between local breweries and SAB is not intense. SAB has successfully captured market share through acquisitions and joint ventures and differentiated its brand portfolio, by offering a high quality beer. However, entry of international competitors is expected to intensify the competition as well as the fight for market share. With the PEST analysis (Appendix C) we outlined how political, economical, social and technological factors affect the company. The emerging market attractiveness (like other markets) is determined by the following: market potential, which is influenced by the market size, market growth prospects and customer preferences. Market growth is clearly correlated to economic growth and wealth distribution. Additionally, economic growth and wealth distribution influence whether customers seek economy or premium beers. Drinking norms and societal attitudes to alcohol consumption also affect market attractiveness. All the above mentioned issues are analysed in order to gain a better understanding of SABs environment. Regarding competitors we do not think we have enough information to get to any relevant conclusions, however, we know the degree of rivalry is likely to increase (international brewers based in mature markets are moving out of their geographic areas to the emerging markets). In order to assess competition, it is critical that SAB recognises the strategic group to which it belongs which is the international breweries strategic group, seeking consolidation and competing for development opportunities throughout the world. It is very important to do a deeper analysis of the competitive landscape; a good study should include the following steps (Porter, 1998): * Identify competitors current strategy. * Identify their future goals. * Identify their assumptions about the company. * Identify their resources and capabilities. This approach provides valuable information, and helps the company predicting competitors moves. At this point we are going to focus on the importance of the Resource-based strategy. It is based on the assumption that the company achieves its competitive advantages by developing a strategy based on its organisational capabilities and the key success factors of the industry; thus, a key issue for SAB is to identify and develop these capabilities in order to achieve a competitive advantage. It is very important to understand the process of turning resources into capabilities and to identify the core competences; those capabilities fundamental to its performance and strategy, done better than its competitors. Resources are inputs into the production process; a capability is the capacity of a team of resources to perform some task or activity. We have identified some resources and capabilities of SAB in (Appendix D); however, the company should do a deeper analysis. It is important to note here that SABs capabilities are not the result of superior resource endowments; however, the key issue here is the firms ability to leverage its resources. SAB has achieved resource leverage using the following fundamental ways: first, concentrating resources on key strategic goals. SAB focuses attention on a few operational goals in the acquired breweries at any one time, and then it moves to other goals. It first focuses on upgrading quality, then comes improvement to marketing and distribution, afterwards, the improvement of productivity and capacity. Second, SAB has used the resources accumulation method to leverage resources. SAB has borrowed the resources of other breweries through acquisitions, and joint ventures (CREB in China), which gave SAB a smooth and quick penetration into the emerging markets. SAB also used the resource conserving method, through the process of recycling resources. The more often SAB expertise in running breweries was used in different emerging markets, the greater the resource leverage was. To conclude, we think SAB has valuable resources and capabilities so as to achieve and maintain competitive advantage in the emerging markets. Nevertheless, the company must investigate at this point whether these capabilities are transferable to the developed world, where it needs to have a major brand according to many commentators. At this point we will define the nature of the strategy carried out by SAB. We will distinguish between the Corporate, the Business and the Functional level, in order to draw a more accurate picture on this issue. Once the strategy is defined, we will use a strategic tool (Rumelts Test) in order to assess the convenience of the strategy. * Corporate Strategy: SAB has developed a strategy of growth in the emerging economies via acquisitions. Its acquisition policy has been acquiring breweries that would increase SABs market share and at the same time could be improved by exploiting synergies and economies of scale. SAB also follows a related diversification strategy in order to spread risk. In addition to the geographic diversification strategy which tends to increase the companys overall profitability, SAB adopted a business diversification strategy by going into the hotel and entertainment business. * Business strategy. The strategy is to differentiate products on the basis of quality, in order to achieve higher market shares than competitors and enhance profit margins through charging slightly higher prices (see Appendix E, The strategy clock). The strategy also includes adjusting to local needs; SAB kept the local brands of acquired breweries. Moreover, the company realised the regional differences in China and treated each region in which it operates as an independent self-contained market. * Functional strategy. The strategy evolves around growth (through sales increase), and costs reduction (automation and modernisation of breweries and large production runs economies of scale). We have used Rumelts Test to assess if the different strategies are appropriate (see Appendix F). It is evident that all strategies are appropriate. However, this does not necessary mean that they can still work in the future, SAB should be aware of changes in environment, demand, strategies of other competitors, etc. Strategy implementation is an action-oriented, operation-driven activity revolving around managing people, within the organizational structure and its culture. At this stage we will identify the structure of the company and the key aspects of its culture. In the case of SAB, limited information was provided about the type of the organizational structure. However, from the analysis conducted in Appendix E, we can define SABs organizational structure. According to Mintzbergs structure configuration analysis (Appendix E), SAB follows a pattern of a divisionalised organization, adopting a geographically based vertical corporate structure for its international operations. Such a structure allows each of its country units or divisions to operate fairly autonomously from the other areas. The key part in this type of organization is the middle line managers. As a strategy for developing countries this is a definite benefit for SAB because it allows it to maintain expertise in each of its different countries. Moreover, this kind of structure is appropriate in market diversity as it spreads risk and reduces setbacks (e.g. setbacks in Mozambique and Tanzania were offset by the growth in China and Poland); it also allows the company to divest from any market easier than functional (machine) structures. However, it is argued that divisions can be seen as less effective than independent businesses. Organization culture: Divisional cultures: the differences between divisions may be particularly evident in organizations that have grown through acquisition (Exploring corporate strategy, Jerry Johnson and Kevan Scholes, 6th Ed, 2002). Having adopted a growth strategy through acquisition, and being a divisionalized organization, SAB has generated a difference in its geographical as well as in its functional divisions, creating subcultures. However, there is one main dominant culture for the whole group. Handy characterized culture in terms of the relationship between the organization and individuals and also the importance of power and hierarchy (Johnson and Scholes, Exploring corporate strategy, 6th Ed, Prentice Hall). Based on Handys analysis, SABs organizational culture could be the closest to the Task Culture seeking to achieve integration and synergy through acquisition. We will closely identify the characteristics of SABs culture by looking at its cultural web (Johnson 1998) these are: * Stories and myths: no information provided. * Rituals and routines: SAB has a consistent high quality brands and services, meeting customers needs (consistency could be considered as an operational routine). * Control system: no information provided. * Organization structure: SABs management structure is decentralized, reflecting its power structure and its divisionalization. Collaboration is very important. * Power structure: SABs power structure is decentralized. While strategic decisions are kept at the head-quarter, the power is not only based in the hands Graham Mackay the CE, but also delegation of the strategic planning is done at other managerial levels, reflecting SABs growth strategy. Moreover, operations in each country are run autonomously. * Symbols: no information provided. * The paradigm: SAB seems to be working not only to maximize long-term shareholders value like any other multi-national organization, but also seeks to maximize all stakeholder value. Moreover, despite the political, racial and economical problems faced in South Africa, SAB unlike other companies, continued to invest where it had initially started showing its commitment. SAB also respects the values and cultures of the communities in which it operates. Differentiation and high quality beer is on of the main key aspects in SABs paradigm.

The Economic Life of My Community Personal Statement

The Economic Life of My Community - Personal Statement Example The subjects in Terms 1 and 2 have stimulated me to think like a business manager, and now I can see how apparently irrelevant news items can have an economic or business impact. Charles Handy’s book, â€Å"Understanding organizations† introduces concepts key to business management: motivation, role, power and influence, group dynamics, leadership, organizational structure etc. He explains the necessity of thinking in terms of organizational context. Before attending this course though I had seen a lot of organizations like my school, my father’s company etc. But I had never considered how they are structured and organized. This course has trained me to look at organizations analytically, to consider questions like: â€Å"How should a company be structured?†; â€Å"How is authority delegated?†, â€Å"How can staff be motivated?†, â€Å"How salaries are to be decided ?† I am nowhere near to be answering these questions and that’s where I believe my final degree in business management will help. ... My course was just at the right time to benefit from these events. Understanding how an organization works are very important to understand how businesses operate, as I want to start my own business this learning was very crucial for me when I had joined this course. Has the course lived up to my needs? This is something I may not be able to answer but I can certainly mention that what I have learned is what I will surely need in my career. The course has certainly surpassed my expectations. Here are a few things that I have learned about how an organization works. Learning from specific seminars: Roles and interaction – In 1970 Dr. Meredith Belbin, working at Henley Management College defined the concept Team Role as â€Å"A tendency to behave, contribute and interrelate with others in a particular way.† He also suggested nine different roles played by team members. I believe my role is that of a resource investigator; while my ambition to be an entrepreneur. Before un derstanding these concepts I had problems working as a group member, due to differing expectations of my role within the group. I believed my role to be that of a networker with outsiders, and a mobilizer of resources. However having studied these concepts and applying them during my foundation course I have improved my ability to work as a team member, and I now ensure to spell out clearly from the start what role I expect to play. Handy’s explanation of Role theory explains the concepts of â€Å"stereotyping† and â€Å"halo effect† which will also help me to work better in team endeavors.  

Systems anlysis Essay Example | Topics and Well Written Essays - 1750 words - 1

Systems anlysis - Essay Example Normally, a point of sale system is based on a personal computer, which encompasses I/O devices and application-specific programs for the specific surroundings in which it will work. Additionally, there are a wide variety of POS systems which are used in different environments. The functionality and processed included with a POS system depends on the nature and functionality of the business. For instance, a point of sale system for a restaurant should contain a list of all menu items which are stored in a database. In addition, this database will be used by the POS system operator to query for information in many ways. In fact, a large number of business organizations and industries use POS terminals that have a point of sale for instance a help desk, comprising lodging, restaurants, museums, and entertainment. In the past few years there have been huge developments in the field of information technology. As the Internet is increasingly used in every walk of life in the same way, poi nt of sale terminals is now supported through the Internet, which provide an excellent support for remote training and operations management, and keeps track of inventory all through geographically-dispersed locations (Rouse, 2011; POSmatic, Inc., 2013). In addition, POS terminals can be applied to physical POS software and hardware comprising however not limited to touchscreen display, electronic cash register systems, barcode scanners, scales, receipt printers and pole displays. As discussed above, POS systems offer a large number of advantages for all the businesses and industries. The uses and applications of POS systems vary from business to business. Different organizations use different POS systems. In fact, at the present POS systems are used in a large number of different organizations and industries varying from hotels, restaurants and hospitality businesses,

Cost and financial management Coursework Example | Topics and Well Written Essays - 4000 words

Cost and financial management - Coursework Example The analysis will be based on the 2012 annual report. The consolidated financial; statements are analyzed through incorporation of the traditional techniques as well as the ratio analysis. The traditional techniques employed include the horizontal, vertical as well as, the trend analysis. Ratios are significant when analyzing the financial statement s of a given company. The ratios are, therefore, analyzed in this report to measure the profitability, liquidity and the solvency of the company. Everything in the report has been thoroughly analyzed and errors minimized to the most professional levels. Apologies are made in case any errors or omissions are identified in the report. The company is fully committed to achieving the best position in the market share in terms of leading the market as well as ensuring customer satisfaction in the delivery of their products and services. Various initiatives have been executed and are still being executed. These initiatives relate to the improve ment of the product with the aim of achieving their set objectives or goals. The good cash performance observed in the past years has rendered the liquidity of the company strong. At the year end of 2012 for instance, the net cash flow was 122.6 million pounds. About WS Atkins The headquarters of WS Atkins is located in Century Way, in the United Kingdom. The Company is an engineering consultancy firm based on the international boundaries. The operations specifications include management technical and engineering services. The services are offered to both the public as well as the private sector clients that are located globally in all economic sectors. They are termed as general contractors. It is a holding company whose significant operations are limited to consultancy in the engineering as well design fields. The company operates in the United Kingdom, in the Middle East, in Europe, Asia Pacific and Energy. Different segments are observed in the five continents. The areas of oper ation in the United Kingdom include designs in environment, water, education defense, aerospace and design of the infrastructure. A lot of operations in North America include management services. The company provides planning of infrastructure, management services in construction, engineering, and consultancy in the environmental field, urban planning, and program management services as well as architecture. The range of the services the company offers in the middle east include design services as well as project management and engineering services in transportation, building and other programs relating to infrastructure. Asia Pacific business provides or offer services relating to engineering, urban planning and design, planning, rail design services and architectural services. The services the company offers in Hong Kong and Energy are very limited. In Hong Kong, the operations lie on urban rail developments, while, in Energy, the services include both engineering and management o f projects services. The records outline that the company owns Poyry Plc since the year 2011. The major competitors of WS Atkins include AMEC Plc, Amey UK Plc and Bechtel Group Inc. the fiscal year that ended 2012 reported revenue amounting to 2735.50 million pounds. According to the 2012 annual report of the company, the year ended 31st March 2012 marked a turnover growth rate of 9 percent to 1,711.1 million pounds. At the end of March, the number of employees is 17,420. The

Assess Leadership Skills In An Organisation Management Essay

Assess Leadership Skills In An Organisation Management Essay There are seven traits through which we can assess the leadership style of an organization A leader should have an integrity, and must be a trust worthy person, so that people can rely on them, and because of this these people need a mentor, who will guide them towards their goals. A leader should be an optimistic person, because people doesnt want to follow a person always thinks negatively and ignore the positive part. A leader should be able to influence the change and should support the change, because if they dont accept the change, they might not grow. A leader should be able to take risks, because if they are not a risk taker, then they are not the leaders. A leader is a person who has clear a understanding of what can be achieved by taking a risk and how it might benefit their follower and prepare them for better tomorrow. A leader should be tenacious, i.e. they should not give up and keep on trying unless they reach their goals. A leader should be able to motivate others, and keep them moving towards the achievement of their desired goals. A leader should be dedicated and committed towards the achievement of their goals.  [1]   REVIEW THE LEADERSHIP IN BA AND TESCO From my observations of Tesco is using participative leadership style and their principal style as a participative leader appeared to be consultative in approach where most decisions were conferred with team members before final decisions were being made by them. As a result, maintaining lines of open communication within Tesco created an environment of warmth, friendliness, trust and emotional support and this communication and developing relationship with followers is considered as an effective leadership However, on the other side BA leadership style was also consultative, but it was not always consultative. There were times where his style did appear to change, and the reason might be lack of self awareness, motivation, empathy and emotional inteligence. These circumstances were mainly apparent when dealing with other leaders (consensus) and members of his team that were perceived to be lacking in motivation (authoritarian). Although, Johnson and Scholes, point out in their book of corporate governance that this approach is relevant to the leaders who has a lot of experience, common sense and emotional intelligence to be effective leader. FUTURE REQUIREMENTS OF LEADERSHIP The 21st century the leaders should be creative and innovative, because new ideas can bring success to the organization, and therefore it should be the mission of every leader should to look for innovative ideas regularly, which is completely new than that of an organization which is currently committed to. These innovative ideas come from having deeper understanding of customers and market, and they go beyond the customers expectations and fulfill their needs. According to Gratton, there are four future requirements of leadership which could be useful for New-Line GenX. Dream Collectively: The future leaders should allow people to work interdependently but it has to be within the companys general framework and identify a work and co-ordinate the major themes for action. Balance the short term with the longer term: The future leaders should build a vision for the future through the engages people and let them understand for the future role Value people: The future leaders should treat people with respect and allow them to put forward their ideas and obtained trust and make sure that their ideas will be valued and they can make a difference Understand of the reality of the organization: The future leaders should build a model of the organization that is of high level trust, inspiration, and commitment; develop an understanding of process of fairness and justice and recognise the workforces perception of consistency, integrity and pride  [2]  . Moreover, future leadership will have to learn an entirely new skills and competency skills. Generate and Sustain trust: Trust is powerful and ingredients of competencies, fairness, caring constancy and authenticity, these all are valuable for the future requirements of leadership and management for New-Line GenX. Intimate allies: The future leaders needs to create respect, dignity and culture improvised. Power of Appreciation: The future leaders needs to appreciation good work done by the employees and this is powerful motivator to take challenge by the employees for the new adventures. What is important: The future leaders should remind people of what is important for the organisation and value to work and collective focused strategy of the company. It is therefore, the above points need to be considered by New-Line GenX for the future requirements of leadership and management. TASK V DEVELOP A PLAN WHICH WOULD SUITABLE FOR THE DEVELOPMENT OF LEADERSHIP SKILLS IN YOUR CHOSEN ENVIRONMENT It is absolute necessary to make team work in order to improve operational procedures and efficiency in the operations of Tesco and BA. Leadership required personal strength to motivate all the employees together. Thus, Tesco and BA have required to an act together in all department such as warehouse, web-design, sales, back-office, company senior management, marketing and other functions etc. Leaders need to motivate and equally inspire all the employees by using equal amounts of extrinsic and intrinsic techniques. In addition, leader needs to make sure that different people can take different amounts of each extrinsic and intrinsic motivation. However, experience is most significant qualities to direct participation in all activities of the organization  [3]  . It is advisable to both companies to be presented the board of management that the four many type of leadership style can be beneficial for them. To be a great leader the author think that you have to have many qualities, the most important of which are charisma, motivation, experience and most of all fantastic communication skills. It is therefore, it has advisable to both the companies consider to focus on New Leadership Theories rather than old traditional theories such as Fielders Contingency and Path-Goal Leadership Theory. Managers need to develop a business by facing the challenges, involve all the employees in decision making process and taking risk if needed. DEVELOPMENT OF PERSONAL SKILLS First of all there should be the clear understanding of qualities required for an effective leaders, and these qualities are Enthusiasm : A leader should be able to get things done, which they can communicate to other people. Confidence : A leader should believe in themselves, as this can be sensed by other people. Toughness : A leader should be resilient, tenacious, and demanding high standards. Integrity : A leader should have personal wholeness, soundness, and honesty, which can inspire trust. Warmth : A leader should be in personal relationship, caring for people and being considerate. Humility : A leader should be willingness to listen and take the blame; not being arrogant and overbearing. In addition to all of the above quality, a leader should also be motivational, and should also posses high level of emotional intelligence. There are various methods used to develop leadership skill The first thing to do as a leader is to ask for the feedback from their team, on what they think about their leadership style. They should listen carefully to their team members about their work related worries, because it is said that great leaders are great listeners. A leader should take complete responsibility of how they are being heard, and their message to their team should be clearly understood by their team members. The most important part of developing leadership skill is to learn to respect their teams hard work. A leader should lead their team with an integrity. A leader should involve their team members and distribute the task among their team depending on the situation and individual capabilities. Finally a leader should focus on developing their skills, and this will enable them to improve motivation as well as team performance.  [4]   CONCLUSION After researching on this assignment I would like to conclude that leadership plays an important role in the development of an organization. I also found that both the organizations Tesco and British Airways has a great leadership styles, whereby Tesco is using participative leadership style, through which it had created an environment of warmth, friendliness, trust and emotional support under the leadership of Sir Terry Leahy, Chief Executive of Tesco, the company has experienced enormous growth and is one of the largest supermarket in the UK. Whereas on the other side the leadership of British Airways was also consultative, but kept on changing. But finally I would say that both of these organization should keep on developing their skills and acquiring new skills that will enable them to compete in this fast pace of global economic climate. I am also sure that, if the directors of New-Line GenX follow the leadership theory and implement them in their organization, will enable them to have a better future of New-Line GenX.

Sir Thomas More :: essays research papers

I.  Ã‚  Ã‚  Ã‚  Ã‚  Just think, if you were a woman you would only make seventy five cents an hour when men would make one dollar. This is one of the conflicts that Thomas more fixed or changed for the benefit of all people. Thomas More did many things in his life he wrote a book called Utopia which was about a perfect world where everybody was treated equal, he was a law student, priest, and eventually he was named a saint. II.  Ã‚  Ã‚  Ã‚  Ã‚  Thomas More was born in London in 1477. His parents were Sir John More, a great lawyer and later judge, and his mother was Agnes Giraunger. He later married Jane Colte in 1504, it was a happy marriage, and they had four children Margaret, Elizabeth, Cecilia, and John; before Janes death in 1511. III.  Ã‚  Ã‚  Ã‚  Ã‚  He was a very educated man. He entered Parliament in 1504, one of his first acts in public life was to speak against one of Henry VII,s financial policies. As a result his father was imprisoned but released after a hefty fine was paid and Thomas retired from public life. Thomas went to school at St. Anthony’s School at Threadneedle St, and entered as a law student at Oxford University. When he was young he was sent to the household of Cardinal Morton, where he learned the blend of political and religious life. IV.  Ã‚  Ã‚  Ã‚  Ã‚  He was a very bright student, enthusiastic about learning but also accustomed to basic pleasures. He loved to play on his flute and violin. Like Most college students More was short of cash so sometimes he would even perform for a crowd of people just to make a little cash. He also loved having pets around the house it is said that his home was a veritable zoo. V.  Ã‚  Ã‚  Ã‚  Ã‚  Sir Thomas More had many careers, he was an author, a statesman, a scholar, and a priest. He served as lord chancellor, the highest judicial official in England, from 1529 to 1532. He began his legal career in 1494, and became an undersheriff of London in 1510. by 1518 he had entered the service of King Henry VIII as royal councilor and ambassador. He was knighted and made undertreasurer in 1521, and was chancellor of the Duchy of Lancaster from 1525 to 1529.

Space Exploration

English Composition II There are many issues that occur within our planet such as the so called upcoming war with North Korea, animal extinction, economy issues, lack of Jobs, etc. That needs attention and a well thought out plan so It can be dealt with. The subject area that I will be discussing Is based on Science, Health and Environmental Issues. The main topic I will be discussing and debating on the issue whether or not should the United States continue to fund space exploration even though we have our own matters to attend on planet Earth.My research project Includes with the supporting point of view, the UN-supporting point of view, ending with my personal opinion towards which is more worldwide beneficial. People Supporting Space Exploration: Based on the National Aeronautics And Space Administration A lot of people believe that the money e use to fund space projects can be used for a more economical relevant cost, such as helping Africa, or helping our own economy. But in fa ct funding space projects does help our economy. Space exploration creates Jobs; It employs engineers, mechanics, astronauts, highly educated scientist and many more. Billions of taxpayer dollars goes to NASA but in reality Nanas budget is less than 1% of the national budget.United States spends about 20 billion dollars on air-conditioning tents In Afghanistan opposed to the 19 billion dollar budget that NASA has. Although NASA Is electing billions a year, that money doesn't go to waste. NASA has designed a new type of technology called vortex combustion, which makes rockets fly further, faster with using less fuel. This design was built by one of Nanas contractors ORBITER. More Information and facts describing the Vortex Combustion RamJet (VICE) can be found in the on this link under NASA. Gob http://sibs. Gaffs. Nonages/Sober/abstracts/98/ sibs/phases/Sober-98-1-07. 4-AAA. HTML. ORBITER took the same design and instead of making it work with a rocket, they put it with a water hose . By doing this ORBITER as created the world's fastest water hose of today. Let's say we find a way to make mars habitable, wouldn't it be great to extend mankind. Space exploration continues to grow and give valuable information that the united States requires to grow. Some of the items we use in today society, such as GAPS system, cellophane, cordless power tool, the padding Inside the football helmet and even clean water Is all thanks to space exploration.A well known Scientist and Internet's favorite astrophysicist, published a book originally named â€Å"Failure to Launch: The dreams and delusion of OFF explains about how the American people mislead themselves into believing misconceptions about space exploration and as a result the purpose and necessities of a space program are now misunderstood. He argues and pleas to give NASA the money it needs in order to stimulate the economy and inspire students to pursue innovative projects.It is essential that space exploration be fun ded by government funds instead of privately funds, because the government has the necessary power and money to make and continue to have a successful discoveries and it ties along tit the military due to classified information being safe guarded from others doesn't have the need to know, rather than being funded private funds with less funds and will lose the advantage of working with the military and vice-versa. Today on earth there are more than 7 billion people and growing, the world is over populated and if we would ever get a chance to move we would.Living on another planet may sound like the science fiction movie Star Wars, but it can be possible. This is why we explore, c(Iroquois is what built the world we have today. People Against Space Exploration: Thousands of people believe that we should be studying our own planet first then move on to others, but who's to say if we shut down space programs we will use the left over money to explore our Saracens, or give the money dir ectly to us people. We have 314,686,189 living in the United States, if we divided Nanas budget to give every person in the United States a share of the money everyone will only get about $60. 7 a year. That doesn't sound very attracting, so chances are we the people will not get any share directly if NASA were to be shut down. There are so many social problems n the world like poverty, unemployment, medical diseases, sanitation, food and safe drinking water, which is yet to be solved. So it is suggested that the people should utilize this amount for eliminating this social problem rather than funding for space exploration. My reason for supporting fund space exploration Based on the statistics on the resourceful website debate. Rag 68% of the people support the funding towards exploring in space and 32% goes against this factor. Human beings by nature are explorers. We enjoy going to new places, discovering new things and seeking out knowledge. If this were not the case we might st ill be thinking the Earth was flat. Exploring space not only fulfills a nature driven quality in humans, it also gives us the knowledge we need for advancement. Whether this knowledge provides us with new sources for energy, how the Universe came to be or the possibility of expanding humankind to new worlds.My opinion for supporting funds for space exploration is that it is a better decision to choose because it has greater impact. When it comes to making a decision of two different perceptions, I tend to think of the big picture. Who is to say we may have meteor hitting earth and e happen to come across a better way to track and avoid another big bang theory on earth by continuing and persuading space exploration or even have already a 2nd planet such as mars ready to have human being living in as the new home.To me, I see that there is more to see than meets the eye, by this I mean that there is no point on discovering our own planet earth if, god forbid, we will meet the end of o ur destruction due to unexplained outer source, that could've been avoided. Support be more accurate and aware of our surrounding in this universe to keep mankind living longer. Reference Has, Fen; Cox, Ken (February 20, 2009). â€Å"Sustainable Space Exploration and Space Development – A Unified Strategic Vision†. Space Exploration English Composition II There are many issues that occur within our planet such as the so called upcoming war with North Korea, animal extinction, economy issues, lack of Jobs, etc. That needs attention and a well thought out plan so It can be dealt with. The subject area that I will be discussing Is based on Science, Health and Environmental Issues. The main topic I will be discussing and debating on the issue whether or not should the United States continue to fund space exploration even though we have our own matters to attend on planet Earth.My research project Includes with the supporting point of view, the UN-supporting point of view, ending with my personal opinion towards which is more worldwide beneficial. People Supporting Space Exploration: Based on the National Aeronautics And Space Administration A lot of people believe that the money e use to fund space projects can be used for a more economical relevant cost, such as helping Africa, or helping our own economy. But in fa ct funding space projects does help our economy. Space exploration creates Jobs; It employs engineers, mechanics, astronauts, highly educated scientist and many more. Billions of taxpayer dollars goes to NASA but in reality Nanas budget is less than 1% of the national budget.United States spends about 20 billion dollars on air-conditioning tents In Afghanistan opposed to the 19 billion dollar budget that NASA has. Although NASA Is electing billions a year, that money doesn't go to waste. NASA has designed a new type of technology called vortex combustion, which makes rockets fly further, faster with using less fuel. This design was built by one of Nanas contractors ORBITER. More Information and facts describing the Vortex Combustion RamJet (VICE) can be found in the on this link under NASA. Gob http://sibs. Gaffs. Nonages/Sober/abstracts/98/ sibs/phases/Sober-98-1-07. 4-AAA. HTML. ORBITER took the same design and instead of making it work with a rocket, they put it with a water hose . By doing this ORBITER as created the world's fastest water hose of today. Let's say we find a way to make mars habitable, wouldn't it be great to extend mankind. Space exploration continues to grow and give valuable information that the united States requires to grow. Some of the items we use in today society, such as GAPS system, cellophane, cordless power tool, the padding Inside the football helmet and even clean water Is all thanks to space exploration.A well known Scientist and Internet's favorite astrophysicist, published a book originally named â€Å"Failure to Launch: The dreams and delusion of OFF explains about how the American people mislead themselves into believing misconceptions about space exploration and as a result the purpose and necessities of a space program are now misunderstood. He argues and pleas to give NASA the money it needs in order to stimulate the economy and inspire students to pursue innovative projects.It is essential that space exploration be fun ded by government funds instead of privately funds, because the government has the necessary power and money to make and continue to have a successful discoveries and it ties along tit the military due to classified information being safe guarded from others doesn't have the need to know, rather than being funded private funds with less funds and will lose the advantage of working with the military and vice-versa. Today on earth there are more than 7 billion people and growing, the world is over populated and if we would ever get a chance to move we would.Living on another planet may sound like the science fiction movie Star Wars, but it can be possible. This is why we explore, c(Iroquois is what built the world we have today. People Against Space Exploration: Thousands of people believe that we should be studying our own planet first then move on to others, but who's to say if we shut down space programs we will use the left over money to explore our Saracens, or give the money dir ectly to us people. We have 314,686,189 living in the United States, if we divided Nanas budget to give every person in the United States a share of the money everyone will only get about $60. 7 a year. That doesn't sound very attracting, so chances are we the people will not get any share directly if NASA were to be shut down. There are so many social problems n the world like poverty, unemployment, medical diseases, sanitation, food and safe drinking water, which is yet to be solved. So it is suggested that the people should utilize this amount for eliminating this social problem rather than funding for space exploration. My reason for supporting fund space exploration Based on the statistics on the resourceful website debate. Rag 68% of the people support the funding towards exploring in space and 32% goes against this factor. Human beings by nature are explorers. We enjoy going to new places, discovering new things and seeking out knowledge. If this were not the case we might st ill be thinking the Earth was flat. Exploring space not only fulfills a nature driven quality in humans, it also gives us the knowledge we need for advancement. Whether this knowledge provides us with new sources for energy, how the Universe came to be or the possibility of expanding humankind to new worlds.My opinion for supporting funds for space exploration is that it is a better decision to choose because it has greater impact. When it comes to making a decision of two different perceptions, I tend to think of the big picture. Who is to say we may have meteor hitting earth and e happen to come across a better way to track and avoid another big bang theory on earth by continuing and persuading space exploration or even have already a 2nd planet such as mars ready to have human being living in as the new home.To me, I see that there is more to see than meets the eye, by this I mean that there is no point on discovering our own planet earth if, god forbid, we will meet the end of o ur destruction due to unexplained outer source, that could've been avoided. Support be more accurate and aware of our surrounding in this universe to keep mankind living longer. Reference Has, Fen; Cox, Ken (February 20, 2009). â€Å"Sustainable Space Exploration and Space Development – A Unified Strategic Vision†.

A Project on Banana Fibre Extraction Essay Example

A Project on Banana Fibre Extraction Essay Example A Project on Banana Fibre Extraction Essay A Project on Banana Fibre Extraction Essay How to make pencils? Background One of the oldest and most widely used writing utensils, the pencil originated in pre-historic times when chalky rocks and charred sticks were used to draw on surfaces as varied as animal hides and cave walls. The Greeks and Romans used flat pieces of lead to draw faint lines on papyrus, but it was not until the late 1400s that the earliest direct ancestor of todays pencil was developed. About one hundred years later graphite, a common mineral occurring as soft, lustrous veins in rocks, was discovered near Borrowdale in northwestern England. The Borrowdale mine supplied Europe with graphite for several hundred years; however, because people could not then differentiate between graphite and lead, they referred to the former as black lead. Cut into rods or strips, graphite was heavily wrapped in twine to provide strength and a comfortable handle. The finished product, called a lead pencil, was quite popular. In the late sixteenth century, a method for gluing strips of wood around graphite was discovered in Germany, and the modern pencil began to take form. In 1779, scientists determined that the material they had previously thought was lead was actually a form of microcrystalline carbon that they named graphite (from the Greek graphein meaning to write). Graphite is one of the three natural forms of pure carbon- the others are coal and diamond. In the late eighteenth century the Borrowdale mine was depleted, and, as graphite was now less plentiful, other materials had to be mixed with it to create pencils. A Frenchman chemist, Nicolas Jacques Conte, discovered that when powdered graphite, powdered clay, and water were mixed, molded, and baked, the finished product wrote as smoothly as pure graphite. Conte also discovered that a harder or softer writing core could be produced by varying the proportion of clay and graphite- the more graphite, the blacker and softer the pencil. In 1839, Lothar von Faber of Germany developed a method of making graphite paste into rods of the same thickness. He later invented a machine to cut and groove the pencil wood. Following the depletion of the nce-abundant graphite source at Borrowdale, other graphite mines were gradually established around the world. A number of these mines were set up in the United States, and the first American pencils were manufactured in 1812, after the War of 1812 ended English imports. William Monroe, a cabinet maker in Concord, Massachusetts, invented a machine that cut and grooved wood slats precisely enough to make pencils. Around that time, American inventor Joseph Dixon developed a method of cutting single cedar cylinders in half, placing the graphite core in one of the halves, and then gluing the two halves back together. In 1861, Eberhard Faber built the United States first pencil-making factory in New York City. Today, the hardness of a pencil is designated by numbers or letters. Most manufacturers use the numbers 1 to 4, with 1 being the softest and making the darkest mark. Number 2 pencils (medium soft) are used for normal writing. Pencils are also sometimes graded by letters, from 6B, the softest, to 9H, the hardest. The idea of attaching an eraser to a pencil is traced to Hyman W. Lipman, an American whose 1858 U. S. atent was bought by Joseph Rechendorfer in 1872 for a reported $100,000. The first step in pencil manufacture involves making the graphite core. One method of doing this is extrusion, in which the graphite mixture is forced through a die opening of the proper size. In addition to the conventional wood pencil, a number of other pencils are widely used. In the early 1880s, the search for a pencil that didnt require sharpening led to the invention of what has variously been termed the automatic, propelling, or repeating pencil. These instruments have a metal or plastic case and use leads similar to those found in wood cased pencils. The lead, lodged in a metal spiral inside the case, is held in place by a rod with a metal stud fastened to it. When the cap is twisted, the rod and stud move downward in the spiral, forcing the lead toward the point. The early twentieth century saw the development of colored pencils in which the graphite core was replaced by a combination of pigments or dyes and a binder. Today, colored pencils are available in more than 70 colors, with 7 different yellows and 12 different blues. However, the cedar-casing lead pencil- manufactured at a pace of 6 billion per year in 40 different countries- continues to outsell all of its competitors, including the ballpoint pen. Raw Materials The most important ingredient in a pencil is the graphite, which most people continue to call lead. Contes method of combining graphite with clay is still used, and wax or other chemicals are sometimes added as well. Virtually all graphite used today is a manufactured mixture of natural graphite and chemicals. The wood used to manufacture pencils must be able to withstand repeated sharpening and cut easily without splintering. Most pencils are made from cedar (specifically, California cedar), the choice wood for many years. Cedar has a pleasant odor, does not warp or lose its shape, and is readily available. Some pencils have erasers, which are held on with a ferrule, a metal case that is either glued or held on with metal prongs. The erasers themselves consist of pumice and rubber. The Manufacturing Process Now that most commercially used graphite is made in factories rather than mined, manufacturers are able to easily control its density. The graphite is mixed with clay according to the type of pencil being made- the more graphite used, the softer the pencil, and the darker its line. For colored pencils, pigments are added to the clay, and virtually no graphite is used. Processing the graphite Two methods are used to form the graphite into its finished state. The first is an extrusion method in which the graphite and wax mixture is forced through a mold to create a spaghetti-like string, which is then cut to precise measurements and dried in ovens. In the second method, the graphite and clay mixture is poured into a machine called a billet press. A plug is placed over the top of the press, and a metal ram ascends from the bottom to squash the mixture into a hard, solid cylinder called a billet. The billet is then removed from the top of the machine and placed into an extrusion press that forces it through a mold, slicing off strips the To make the wood casings for the pencils, square slats are formed, and then grooves are cut into the slats. Next, graphite sticks are inserted into the grooves on one slat, and then a second slat with empty grooves is glued on top of the graphite-filled slot. Correctly sized pencils are cut out of the sandwich, and the eraser and metal ferrule are attached. size of the pencil core. After being cut to size, the cores pass along a conveyor belt and are collected in a trough to await insertion in the pencil wood. Making the wood casings 1. The cedar usually arrives at the factory already dried, stained, and waxed, to prevent warping. Logs are then sawed into narrow strips called slats; these are about 7. 25 inches (18. 4 centimeters) long, . 25 inch (. 635 centimeter) thick, and 2. 5 inches (6. 98 centimeters) wide. The slats are placed into a feeder and dropped, one-by-one, onto a conveyor belt which moves them along at a constant rate. 2. The slats are then planed to give them a flat surface. Next, they pass under a cutter head that makes parallel semicircular grooves- one half as deep as the graphite is thick- along the length of one side of each slat. Continuing along the conveyor belt, half of the slats are coated with a layer of glue, and the cut graphite is laid in the grooves of these slats. 3. The slats without glue- and without graphite in the grooves- are placed on another belt that carries them to a machine that picks them up and turns them over, so they are laying on the belt with the grooves facing down. The two conveyor belts then meet, and each unglued slat is placed over a slat with glue and graphite, forming a sandwich. After the sandwiches have been removed from the conveyor belt, they are placed into a metal clamp and squeezed by a hydraulic press and left clamped together until the glue is dried. When the pencils are dried, the ends are trimmed to remove excess glue. Shaping the pencils The next step is shaping, when the sandwiches actually become pencils. The sandwiches are placed on a conveyor belt and moved through two sets of cutters, one above and one below the belt. The cutters above the sandwiches cut around the top half, while the lower set cuts around the bottom half and separates the finished pencils. The majority of pencils are hexagonal, so designed to keep the pencils from rolling off surfaces; a single sandwich yields six to nine hexagonal pencils. Final steps 1. After the pencils have been cut, their surfaces are smoothed by sanders, and varnish is applied and dried. This is done with varnishing machines, in which the pencils are immersed in a vat of varnish and then passed through a felt disk, which removes the excess varnish. After drying, the pencils are put through the process again and again until the desired color is achieved. Finally, the pencils receive a finishing coat. 2. The pencils once again are sent on a conveyor belt through shaping machines, which remove any excess varnish that has accumulated on the ends of the pencils. This step also ensures that all of the pencils are the same length. 3. Erasers are then attached, held to the pencil by a round, metal case called a ferrule. The ferrule first attaches to the pencil either with glue or with small metal prongs, and then the eraser is inserted and the ferrule clamped around it. In the final step, a heated steel die presses the company logo onto each pencil. Colored pencils Colored pencils are produced in much the same way as black-writing pencils, except that their cores contain col oring materials such as dyes and pigments instead of graphite. First, clay and gum are added to pigment as bonding agents, and then the mixture is soaked in wax to give the pencils smoothness. When the pencils have been formed, the outsides are painted according to the color of the center mixture. Quaility Control Because they travel along a conveyor belt during the manufacturing process, pencils are thoroughly scrutinized before they are distributed to the public. Workers are trained to discard pencils that appear dysfunctional, and a select number are sharpened and tested when the process is complete. A common problem is that the glue of the sandwiches sometimes doesnt adhere, but this nuisance is usually caught when the sandwiches are being cut.