Analysis Of Allen Guelzo And Vincent Harding - 1102 Words

Allen Guelzo and Vincent Harding: Essay Review As a Republican President, Abraham Lincoln opposed slavery. He believed it was unnecessary to everyone-including Negros and Whites. However, with his stand on slavery, he held back by declaring that he had no reason to disrupt slavery where it existed. The constitution had protected states where citizens wanted slavery to exist. Lincoln knew he would not get enough support and that the four slave-holding states in the North would turn against him. As a result, the Civil War began in 1861 with more of a political purpose in keeping the union together rather than a battle for human freedom. Slaveholders could not turn to the Union’s side because slaves were valuable and played a vital role to†¦show more content†¦Guelzo believed that the Proclamation was not as glamorous or quotable as other addresses were. He recognizes The Proclamation as not being profound enough. He states that the proclamation â€Å"lacked the memorable rhetoric of his most notable utterancesâ⠂¬  (353), and that because it was a legal document, the language kept those who were not lawyers, away from seeing it’s benefits. Guelzo explains how there are significant quotes on memorials and statues of Lincolns words from the Gettysburg Address, while there is nothing but a vague reference to the Emancipation Proclamation in Jules Guerin’s mural, Emancipation of a Race, and even that is hardly noticeable (352). At the very end of his essay, Guelzo states, â€Å"It may have had little more ‘moral grandeur’ than a ‘bill of lading’ but Lincoln’s Emancipation Proclamation was still a bill that itemized the destinies of four millions of human beings, bound in the way of danger for the port of American freedom† (359). This means that although Lincoln’s words were so legalistic and tedious, the Proclamation needed it. The Emancipation Proclamation was one of the most significant things that Abraham Lincoln has done for t he freedom of slaves. Vincent Harding argues that Blacks were not freed because of the Emancipation Proclamation, but because they went and freed themselves. Harding goes on to say that the main reason Blacks began acting for themselves was because they saw the beginning of the Civil War a sign from God that

Assurance services and auditing Example

Essays on Assurance services and auditing Essay Auditing Questions Word Count: 805 (3 pages) Question In line with ASA315 complete an analysis of the supermarket industry and outline any developments that may lead to the risk of material misstatement at the financial report level. Factor affecting the supermarket industry Assurance affected e.g. valuation, occurrence, existence, completeness, accuracy Potential risk of material misstatement Competition Supermarket price wars: Coles Woolworths decreasing prices across a range of everyday household items Valuation would probably most be affected by this decrease in prices. Material misstatement could happen due to the fact that prices are not reflecting real costs to the company. Economic conditions Turmoil in global financial markets causing a contraction in consumer sentiment The occurrence of consumer sales might not be apparent due to the economic downturn. What people buy or are not buying could reflect either a problem with management or a mismanagement of funds. Competition Entry of Costco into Australia Offering cheap bulk packaged goods. Placing pressure on industry retailers to ensure their products are competitively priced. Accuracy could be a key problem affecting the proffering of this company’s business within Australia. The inventory is recorded before SP receives it, and the lead time in receiving the raw materials may increase the risk of inventory shortage. The inventory maybe overstated. Technology Introduction of self-serve checkouts They are weight sensitive to ensure correct items are scanned. Accuracy, is, again, a problem when humans are dealing with machines in order to check themselves out at the supermarket. Errors can occur and that is what is most troubling. Cash can be easily stolen from the automated system, payment may be made to unauthorised or non-existent persons, and the balances could be manipulated and covered up by fraudulent of bank reconciliations. Overstatement of cash receipt will occur. Moreover, the company is not using hedging transaction; so there is a significant risk of exchange rate gain and losses. Competition Rapid use of weekly specials and other marketing initiatives To try and retain consumer interest Marketing initiatives are great but they may cause confusion inside of the organization for liabilities if certain employees don’t know what the promotions are. Also, the idea that impostor workers might show up is another problem with doing promotions and just managing the business. A fictitious employee could be included on the payroll master list, the accrued payroll maybe overstated. There is also the potential for contingent liabilities, legal issue about unfair dismissal, would not be recognized; it may understate the accrued liabilities, which maybe material to the financial statement. Event Queensland floods Affecting fruit and vegetable availability and quality. Closure of supermarkets across flood affected regions Existence of the supermarket may be in jeopardy if quality products are not offered for purchase. There may be a very real problem with businesses struggling to stay open, because their prices have not been realistic relative to what customers can afford. Government regulation Carbon tax scheme Will increase food prices as large industry players will incur potential carbon bills worth millions of dollars The valuation of food prices may not accurately reflect the actual value of the food item(s) in question. Here, liabilities must be taken into account. There is a significant risk of failure to record liabilities, and the potential for miscoding of accounts. And the new assistant is not familiar with SP procedures, there is an opportunity that liabilities may be omitted, therefore, trade payable may be understated. Question 2 Undertake a PEST analysis of Woolworths. In order to facilitate your analysis you may wish to review the most recent financial report on the Woolworths website at http:www.woolworthslimited.com.au. Political—Woolworths has traditionally stayed out of the political arena, as it is mainly focused on other pursuits—such as garnering business. Economic—The economic state of Woolworths continues to thrive, although in the current economy, it is seeing slower growth in its sales departments than in the past. Social—Woolworths tends to have a very people-friendly policy at atmosphere. Technological—Woolworths has some great technology, both implemented within their stores and also for retail purposes. Question 3 Based on the following information about ProSport Pty Ltd prepare a flowchart documenting your understanding of the sales to cash receipts process for wholesale sales. Based on your knowledge of the wholesale sales to cash receipt process:  · Identify the potential misstatements that could occur in each part of the sales and cash receipts process, for example, receiving orders, obtaining inventory.  · Identify for those misstatements the financial statement assertion that is affected. ProSport Pty Ltd You are the audit senior on the ProSport Pty Ltd (ProSport) audit. ProSport manufactures a wide range of sport related products. Their product range includes athletic footwear, clothing and sporting equipment. You have made the following notes on ProSport’s sales system. †¢ Customer orders are received at the sales order department by telephone, mail or fax or via a sales representative. †¢ Data†entry clerks key in the order via the computers located in that department. †¢ Orders are subject to various edit checks on the computers. Orders that satisfy all edit criteria result in the production of a picking slip that lists the goods ordered. Orders that satisfy all edit criteria except the credit limit test are recorded on a file for review by the credit control clerk for his disposition. Orders that fail any of the other edit criteria are not accepted by the system. Rejected orders are noted by the data entry clerk and passed to the department’s supervisor for investigation. †¢ Packing slips are printed in the dispatch office and then forwarded to the warehouse by the dispatch supervisor. †¢ A storeperson picks and assembles the orders. If goods are not in stock the storeperson alters the packing slip quantity to reflect actual goods picked. The storeperson then initials the picking slip prior to forwarding it together with the goods to dispatch. †¢ Via a computer located in dispatch, the dispatch clerk agrees the picking slip to physical goods picked, making adjustments for any stock†outs (instances where a good is out of stock), before printing the invoice. The picking slips are filed at the end of the day numerically. †¢ The dispatch supervisor agrees the details of the goods invoiced to the picking slip. The supervisor then initials a copy of the invoice before forwarding it to the accounts department. †¢ Two copies of the invoice are sent with the goods. One copy of the invoice serves as a delivery docket, signed by the customer on delivery and returned to dispatch by the delivery driver. The dispatch supervisor takes a copy of the signed returned invoice and files it numerically. The originals are sent to the accounting department at the end of the delivery runs (typically all deliveries are made in the morning and drivers return to the warehouse by 3pm). †¢ At the end of each day, the accounts department records the sale of the goods based on the supervisor†initialled copy of the invoice. Issue Potential Misstatement Financial Statement Affected Customer Orders are Received via Phone, Fax, or By Post Email is not taken into consideration. Email and phone are the best ways a company can take orders. Allowing too many methods of ordering gets confusing, thus costing the company a lot of capital. Data Entry Clerks key in the orders Some of the issues with this sports establishment is its employees. Progressive Discipline should help improve employees’ performance.1 If the Data Clerks entered the wrong information, this could wreak financial havoc on the company—especially if there were several mistakes. Potential orders could be rejected, thus drawing down the company’s business. Slips Are Sent to the Dispatch Some slips could get lost. This would cost the company revenue if slips got lost. Packing Slips Corrected by Hand The incorrect amount of items could be put on the packing slip. This would also cost the company money and make the company liable for anything missing in the order. Dispatch via Computer Something could go wrong with the computer. A glitch could put the entire process of shipping out of business. Dispatch Agrees with Supervisor on Order A verbal agreement cannot prevent errors in orders. This is an example where the company has a faulty procedure. Orders Filed Numerically This is a major mistake, as if customers’ orders are filed with numbers only, there is nothing to ensure that the order is not fake. People could call in complaining about their fake order number not being filled and could cause the company financial loss. Accts. Dept. Records the Number of Items on the Supervisor-Initialled Copy The department could accidentally record the wrong number on the supervisor-initialled copy. The wrong number could be provided on the copy and this could be a problem for the company financially in that case. WORKS CITED Falcone, P. The hiring and firing question and answer book. US: AMACOM Div American Mgmt., 2002. Assn.

Diabetes occurs when the pancreas either cannot or Essay Example For Students

Diabetes occurs when the pancreas either cannot or Essay has trouble making enough insulin to control the sugar a person receives from their food. (Bete, Co. 1972) Diabetes Mellitus is broken down into two groups: Juvenile (Type One), and Adult (Type Two) (McHenry, 1993). Type One diabetics are insulin dependant. People under forty years of age are more prone to this type. They have low serum insulin levels and it more often affects small blood vessels in eyes and kidneys. Type Two diabetics are non-insulin dependant. This type is prone to people over forty years of age. They have low, normal or high serum insulin levels. It most often affects large blood vessels and nerves (Long, 1993). Type One diabetes was one of the earliest diseases to be documented by historians. Once called honey urine and the Persian fire. The name diabetes was conceived by the Greek physician Arteus almost eighteen hundred years ago. The disease remained a mystery until 1700 when an English doctor demonstrated that a diabetics blood was abnormally high in sugar (Aaseng, 1995). Thus, bringing to the conclusion that diabetics are unable to use blood sugar as other persons bodies do (McHenry, 1993). With this fact, a young doctor named Fredrick Banting and a biochemist, Charles Best, were lead to the discovery of manufacturing insulin, the hormone for which is the key to blood sugar processing. Many diabetics lives have been saved because of this discovery (Aaseng, 1995). A person is at risk of this disorder if they have diabetic relatives, are over the age of forty years, are over-weight, and if they are of certain racial or ethnic groups. Women with gestational diabetes who give birth to a baby that weighs more than nine pounds are also at good risk of conducting this disease (Long, 1993). Higher numbers of diabetics occur more in Caucasian people than other races, and the highest incidents of Type One diabetes in the world are found in people residing in Scandinavian countries (Aaseng, 1995). Some signs and symptoms of this disorder are: an increased thirst and appetite, frequent urination, fatigue or anxiety, sickness of the stomach, loss of weight, skin infections, blurred vision, or numbness to feet and hands. Blood, urine, or supplementary tests can be done to determine whether a person is diabetic. Once diagnosed, the patient can be treated by making changes in their diet, exercising regularly, injecting themselves with insulin, or taking oral medications (Diabetes, 1997). Type Two may be treated by only maintaining a healthy diet and exercising regularly (Long, 1993). There is no known cure for type one diabetes, only treatments. Since Bantings and Bests discovery, insulin injections have been the primary treatment. A decade long study completed in 1993 by the National Institute of Health (NIH) found that more frequent shots may help infected people live longer and stay healthier (Aaseng, 1955). Presently, curing and prevention measures are being studied to treat Type One diabetes and hopefully science will produce better treatments and medicines to combat the disease (Long, 1993). Diabetes, no matter what kind or form, is a very serious disease. If it is overlooked it could lead to complications such as kidney disease, gangrene, blindness, and heart attacks. If a person suffers from any of the symptoms they should consult a physician or a dietician. In the end, life is not over after having been diagnosed with diabetes. Over the last century, the treatments have gotten stronger and in the future they will grow even better. Through simple measures one could live out their full life while being a diabetic patient. Works Cited .u65e0725e70155d82bf920bbd4df593f5 , .u65e0725e70155d82bf920bbd4df593f5 .postImageUrl , .u65e0725e70155d82bf920bbd4df593f5 .centered-text-area { min-height: 80px; position: relative; } .u65e0725e70155d82bf920bbd4df593f5 , .u65e0725e70155d82bf920bbd4df593f5:hover , .u65e0725e70155d82bf920bbd4df593f5:visited , .u65e0725e70155d82bf920bbd4df593f5:active { border:0!important; } .u65e0725e70155d82bf920bbd4df593f5 .clearfix:after { content: ""; display: table; clear: both; } .u65e0725e70155d82bf920bbd4df593f5 { 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; } .u65e0725e70155d82bf920bbd4df593f5:active , .u65e0725e70155d82bf920bbd4df593f5:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u65e0725e70155d82bf920bbd4df593f5 .centered-text-area { width: 100%; position: relative ; } .u65e0725e70155d82bf920bbd4df593f5 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u65e0725e70155d82bf920bbd4df593f5 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u65e0725e70155d82bf920bbd4df593f5 .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; } .u65e0725e70155d82bf920bbd4df593f5:hover .ctaButton { background-color: #34495E!important; } .u65e0725e70155d82bf920bbd4df593f5 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u65e0725e70155d82bf920bbd4df593f5 .u65e0725e70155d82bf920bbd4df593f5-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u65e0725e70155d82bf920bbd4df593f5:after { content: ""; display: block; clear: both; } READ: Sir Gawain And The Green Knight EssayMcHenry, Robert. Diabetes Mellitus. Encyclopedia Brittannica. 1993 ed. Aaseng, Nathan. Autoimmune Diseases. New York, New York: Franklin Watt, Co. 1995. Long, Barbera, Wilma Phipps, Virginia Cassmeyer. Medical Surgical Nursing. St. Louis, Missouri: Mosby, 1993. Diabetes 1997. http:/www.diabetes.org/ada/c20b.csp. (16 December 1998) Diabetes, Channing L. Bete Co. , Inc. 1972. Pamplet .

Analysis of Karen Russell free essay sample

Lucy’s Home for girls Raised by Wolves, our narrator, Claudette, speaks from the mind of a half human half wolf in transition. Of the pack’s reaction to the nuns, how Sister Josephine â€Å"tasted like sweat and freckles† (226) after Claudette bit her ankle, which she â€Å"smelled easy to kill† (226); how the mousy social worker was â€Å"nervous smelling† (226), eventually Claudette herself â€Å"smelled like a purebred girl, easy to kill† (242). When the sisters were reunited with the brothers they no longer smelt as of family they knew but of â€Å"pomade and cold, sterile sweat† (241). Russell creates such realistic imagery in a non-realistic world. Not just with scents but with a sense of touch sensory. How the girls went â€Å"knuckling along† (224) the floors when they first arrived; even when speaking, their ineptitude to force their tongues to â€Å"curl around our false new names† (229) creates such realistic imagery you sense your tongue running across your own teeth. We will write a custom essay sample on Analysis of Karen Russell or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Russell demonstrates the same encompassing sensory style in other short stories for instance Z. Z. s Sleep-Away Camp for Disordered Dreamers, within the second paragraph the protagonist in describing the scent of a girl, Emma, how Emma â€Å"smells like dinner† (49), then pinpointing it so precisely one smells the scent of this girl how she smells not just of any dinner but of â€Å"barbecue sauce, the buttery whiff of potato foil† (49) an entire meal that you can almost smell through the pages and text. Russell’s constant reminder and repetition in the narrators senses is not overwhelming but functional, as it creates roots for these fantastical stories in some alternate reality that is only fantastical in its subtleties. Russell’s story telling weaves in strong undertones in intricate coming of age stories, which progress within the narrative’s mind along with in the action of the story. This is strongly evident in Z. Z. ’s Sleep-Away Camp for Disordered Dreamers, where the protagonist is surrounded by others who have sleeping issues however not as disturbing as his, more over his only similar dream patterned companion stops remembering their prophesized dreams leaving our narrator and protagonist ,Elijah, alone. Russell opens the story with Elijah and Emma attempting to sleep together to work through dreams as a pair before they are interrupted. Towards the end the story we as readers return to Elijah and Emma attempting this action again, with both struggling to get comfortable, sharing blankets, awkward lullaby until in anguish Russell describes not only the pair but also Elijah’s widespread loneliness, â€Å"it’s an empty warmth, an only bodies touching† (64). Russell slowly increases this sense of emptiness and isolation as the action reaches climax. Elijah is completely secluded after Ogli admits he forgets his dreams when he wakes, creating a separation that is the â€Å"greatest rift: campers who remember in the morning, and the ones who forget† (69) expanding on this ideal that our narrator is ultimately alone with no connection to his surrounding and the people in those surrounding, none of the â€Å"cabin others† can relate to him or themselves. St. Lucy’s Home for girls Raised by Wolves, trails Russell’s pattern of isolated coming of age story telling. However with this particular narration and protagonist we begin with first person point of view on the other hand the text reads pluralized. Initially referring to the narrator as we or our, constantly a group or â€Å"pack† mentality narrative. Then suddenly the narrative switches to â€Å"I†. Claudette becomes known as the protagonist and narrator shortly after this switch. After every sense, emotion, and interaction was a â€Å"pack† experience, for Russell to cut this tie and create a story that is of an individual is a subtle experience at first; from a united thought process that slowly turn individual to self-centered and selfish. This is apparent in Claudette’s frame of mind towards her little sister Mirabella, from â€Å"the pack worrying about Mirabella† (230) to Claudette singular thoughts and emotions toward her â€Å"littlest sister†. This switch epitomizes the coming to age alone tone that Russell creates, initially the pack protected each other, thought as one, and were connected in every way till they adapted to the new environment, becoming singular units growing up isolated from each other â€Å"snarl at one another for no reason† (229) becoming accustomed to thinking individually as an independent person. These stories although diverse in content and storyline Russell connects each to another almost subconsciously. They share similar struggle of coming of age stories, stories of isolation in the first person that reveal one trait or another within the battle. Despite the fact that is the same reasoning with each story it has a new outcome, therefor the stories are not repetitive while the elements used might be. Russell’s constant use of senses or imagery of hands and feet do not subtract from the story but heighten them. Russell creates these images that work because it is relatable subtly by creating images in the readers mind, thus making it more realistic even though the stories are of fantastical mindset.