The Differences Between Plato And Aristotle - 1639 Words

In my final project, I will discuss the difference between Plato and Aristotle, and the two different ideas they both sought highly to philosophize. Plato, well known for his theory on Forms, believed that all things have a true being, and that the world in which we live in is a poor representation of the real world. Aristotle, on the other hand, was well known for his ideas on Form and Matter, where he believed that all objects are made with certain materials and arranged in a particular way. Lastly, for my current events, I will discuss deals with the recent deaths of young black men in America and how it all ties back to the ideas of Plato and Aristotle. The Theory of Forms by Plato envisions a universe that occurs far from our imagination, where essence, beauty, justice, good aren’t affected by the modifications and flaws of this world we live in. Plato’s purpose for writing on the forms to convey to human on how our world is always changing which leads us to start relying on our senses to figure out what is ultimately happening. In Plato’s Allegory of the Cave, he says, â€Å"When he approaches the light his eyes will be dazzled, and he will not be able to see anything at all of what are now called realities†¦.He will require to grow accustomed to the sight of the upper world. And first he will see the shadows best, next the reflections of men and other objects in the water, and then the objects themselves; then he will gaze upon the light of the moon and the stars and theShow MoreRelatedHistorical Views of Leadership: Plato and Aristotle1320 Words   |  6 Pagescommonly held to begin with Herodotus of ancient Athens, it is not surprising that we should examine the historical views of leadership through the eyes of two titans of Greek thought: Plato and Aristotle. Both men lived in 4th century BCE Athens, so much of their background and experience was shared. Aristotle was the younger of the two, and he was Plato’s student. Where leadership is concerned, both philosophers agreed that the â€Å"best men† should rule, and that the purpose of leadership was theRead MoreA Summary Of Plato And Aristotle818 Words   |  4 Pagesmust actively participate in and be involved with political activities. Plato and Aristotle are arguably two of the most prominent philosophers from ancient Greece. Although both Plato and Aristotle are great thinkers, their philosophical views of the role of women as potential rulers differ very much from one another. In fact, many of Aristotle’s writings about the role of women contradict the beliefs of his professor, Plato. This paper will provide an in-depth comparison of the potential for womenRead MoreThe Tripartite of the Soul that Socrates Discussed in Platos Republic1429 Words   |  6 Pages In this paper I will be discussing the tripartite (three parts) of the soul that Socrates discussed in chapter 6 of Plato’s Republic, and I will compare and contrast them to that of Aristotle and Anthony Kenny. In Plato’s Republic the three parts of the soul consist of the rational, spirited and, desire. In this dialogue the three parts of the soul go hand and hand with three parts of a just society. The desire or appetite of the soul is what controls our want for the pleasures of life. An exampleRead MoreBoth Plato and Aristotle are among the most influential philosophers in the history. Socrates was900 Words   |  4 PagesBoth Plato and Aristotle are among the most influential philosophers in the history. Socrates was another famous philosopher who greatly influenced Plato. Plato was the pupil of Socrates and later Plato became the teacher of Aristotle. Although Aristotle followed his teachings for a long time, he found many questionable facts in his teachings and later on became a great critic of Plato’s teachings. Since Aristotle found faults in Plato, hence their work is easily comparable as it is based on theRead MoreDistinctions and Comparisons between Aristotle and Plato Essay1681 Words   |  7 Pagesideas introduced by Plato on the theory of forms, where deducted and critiqued by Aristotle. Both philosophers can be viewed as having opposing ideologies. Nonethe less, Plato and Aristotle are in agreement on certain factors of their philosophy. Many have scrutinized and compared the dissimilarities and similarities of Aristotles doctrine of categories and Platos theory of forms. The observations found are of an interesting nature. The beauty behind the writings of Plato is to not accept whatRead More Foundations of Political Thought Essays1664 Words   |  7 PagesAristotle and Socrates and Plato’s beliefs have similarities mainly evident in their denouncement of democracy for the state. The views of Socrates expressed and written by his pupil Plato are vastly philosophical in nature and he promotes the idea of questioning life to achieve insight. The philosophers who possess the absolute truth are the best equipped to rule society according to Plato and his Allegory of the Cave. Conversely, Aristotle takes a more political science approach of discussingRead MorePlato s Interpretation Of Utopia1630 Words   |  7 PagesPlato and Aristotle shared many differences despite also sharing a teacher student relationship. This essay will strive to establish their understandings of reason and the role reason plays in their comprehensions of politics, differentiating between the kinds of reason and politic s produced as a result. Plato is regarded as the first writer of political philosophy while Aristotle is recognised as the first political scientist. Plato’s interpretation of Utopia is founded upon the existence of threeRead MoreAristotle: The Pursuit of Happiness1358 Words   |  6 PagesAristotle and Plato both are both well known for their focus on defining the purpose of being human. To them, humans have a particular characteristic that no other living thing possesses. That characteristic is that humans strive to achieve a level of goodness. Although they agree with each other that there is a highest good one must achieve in order to live a fulfilling life, they have different ideas on what that good is. On Aristotle’s search to find the highest good of a human being, he firstRead MoreWhat Makes A Good Life?1274 Words   |  6 Pagesthe key to good environment for people to live in. Plato and Aristotle are two philosopher that had great influence of the modern western ways of thinking. Their ideas and theory may not be completely correct, but we should view it as a progression of history and how it influence our ways of thinking. Although they bear some superficial similarities, the difference between Plato and Aristotle are striking. Plato was an idealist, while Aristotle is a realist, and they had ideas on how people shouldRead MoreThe Utopian Views Of Plato And Platos Political State741 Words   |  3 PagesPhilosophers are all known for questioning and exploring Ideals; taking a look at all options and what is most important. While Aristotle and Plato both take a plunge into the unknowns of a political state, Aristotle demonstrates a state for individuals, to rule as equ als, contrary to Plato’s strict utopian structure and group over individual hierarchy view of the ideal state. Plato’s ideal state is strictly structured through a utopian ideal. Everything within Plato’s ideal state has a place and

Diabetes Diabetes And Diabetes - 903 Words

Diabetes mellitus, often simply called diabetes, is one of the most common diseases in the world with approximately 7.8% of the American population or 24 million Americans suffering from the disease (Cuppett). Of this proportion, about 5.7 million people do not actually know they have the condition (Cuppett). This disease is characterized by the body’s inability to effectively produce or utilize insulin (Cuppett). There are three types of diabetes in which a person can be diagnosed with, type 1 or insulin-dependent diabetes mellitus (IDDM), type 2 or non-insulin-dependent diabetes mellitus (NIDDM) and gestational diabetes. Type 1 diabetes is associated with the inability of the body to produce insulin and accounts for only approximately†¦show more content†¦Nutritional counseling, adequate exercise, annual eye examinations, podiatric care and insulin medication are all effective treatment used to counteract the effects of the diabetes in the body (Cuppett). Among the millions of Americans suffering from diabetes, there is a significant proportion that are athletes as well. Chicago Bears quarterback, Jay Cutler, Caroline Panthers defensive tackle, Kyle Love and Olympic swimmer, Gary Hall Jr., are all examples of professional athletes who have lived and played with such a condition (Athletes Living With Diabetes). With knowledge that â€Å"well-trained athletes are more sensitive to insulin,† it is important for both the athlete and his or her attending athlete trainer to be knowledgeable and observant towards the condition in order to provide the most effective treatment for the athlete (Frisch). It is the role of athletes to remain aware of their condition by monitoring and report to the athletic trainer their glucose levels, insulin intakes, medications, eating habits and presence or change in any symptoms. Likewise, it is essential for an athletic trainer to maintain a diabetes care plan for each athlete that contains information, such as guidelines for blood glucose monitoring, insulin therapy, recognition of hypoglycemia and hyperglycemia as well as a list of all medications taken by the athlete (Jimenez et al). A diabetes emergency supply kit, which contains a copy of the diabetes care plan and blood

Communications Between Predecessor and Successor Auditors Free Essays

string(89) " conforming changes necessary due to the issuance of Statement on Auditing Standards No\." Communications Between Predecessor and Successor Auditors 155 AU Section 315 Communications Between Predecessor and Successor Auditors (Supersedes SAS No. 7. ) Source: SAS No. We will write a custom essay sample on Communications Between Predecessor and Successor Auditors or any similar topic only for you Order Now 84; SAS No. 93. Effective with respect to acceptance of an engagement after March 31, 1998, unless otherwise indicated. Introduction .01 This section provides guidance on communications between predecessor and successor auditors when a change of auditors is in process or has taken place. It also provides communications guidance when possible misstatements are discovered in ? ancial statements reported on by a predecessor auditor. This section applies whenever an independent auditor is considering accepting an engagement to audit or reaudit (see paragraph . 14 of this section) ? nancial statements in accordance with generally accepted auditing standards, and after such auditor has been appointed to perform such an engagement. .02 For the purposes of this section, the term predecessor auditor refers to an auditor who (a) has reported on the most recent audited ? nancial statements1 or was engaged to perform but did not complete an audit of the ? ancial statements2 and (b) has resigned , declined to stand for reappointment, or been noti? ed that his or her services have been, or may be, terminated. The term successor auditor refers to an auditor who is considering accepting an engagement to audit ? nancial statements but has not communicated with the predecessor auditor as provided in paragraphs . 07 through . 10 and to an auditor who has accepted such an engagement. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 3. ] Change of Auditors .03 An auditor should not accept an engagement until the communications described in paragraphs . 07 through . 10 have been evaluated. 3 However, an auditor may make a proposal for an audit engagement before communicating with the predecessor auditor. The auditor may wish to advise the prospective 1 The provisions of this section are not required if the most recent audited ? nancial statements are more than two years prior to the beginni ng of the earliest period to be audited by the successor auditor. There may be two predecessor auditors: the auditor who reported on the most recent audited ? nancial statements and the auditor who was engaged to perform but did not complete an audit of any subsequent ? nancial statements. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. ] 3 When the most recent ? nancial statements have been compiled or reviewed in accordance with the Statements on Standards for Accounting and Review Services, the accountant who reported on those ? ancial statements is not a predecessor auditor. Although not required by this section, in these circumstances the successor auditor may ? nd the matters described in paragraphs . 08 and . 09 useful in determining whether to accept the engagement. AU  §315. 03 156 The Standards of Field Work client (for example, in a proposal) that acceptance cannot be ? na l until the communications have been evaluated. .04 Other communications between the successor and predecessor auditors, described in paragraph . 11, are advisable to assist in the planning of the engagement. However, the timing of these other communications is more ? exible. The successor auditor may initiate these other communications either prior to acceptance of the engagement or subsequent thereto. .05 When more than one auditor is considering accepting an engagement, the predecessor auditor should not be expected to be available to respond to inquiries until a successor auditor has been selected by the prospective client and has accepted the engagement subject to the evaluation of the communications with the predecessor auditor as provided in paragraphs . 07 through . 10. 06 The initiative for communicating rests with the successor auditor. The communication may be either written or oral. Both the predecessor and successor auditors should hold in con? dence information obtained from each other. This obligation applies whether or not the successor auditor accepts the engagement. Communications Before Successor Auditor Accepts Engagement .07 Inquiry of the predecessor auditor is a nec essary procedure because the predecessor auditor may be able to provide information that will assist the successor auditor in determining whether to accept the engagement. The successor auditor should bear in mind that, among other things, the predecessor auditor and the client may have disagreed about accounting principles, auditing procedures, or similarly signi? cant matters. .08 The successor auditor should request permission from the prospective client to make an inquiry of the predecessor auditor prior to ? nal acceptance of the engagement. Except as permitted by the Rules of the Code of Professional Conduct, an auditor is precluded from disclosing con? dential information obtained in the course of an engagement unless the client speci? cally consents. Thus, the successor auditor should ask the prospective client to authorize the predecessor auditor to respond fully to the successor auditor’s inquiries. If a prospective client refuses to permit the predecessor auditor to respond or limits the response, the successor auditor should inquire as to the reasons and consider the implications of that refusal in deciding whether to accept the engagement. .09 The successor auditor should make speci? c and reasonable inquiries of the predecessor auditor regarding matters that will assist the successor auditor in determining whether to accept the engagement. Matters subject to inquiry should include— †¢ †¢ †¢ Information that might bear on the integrity of management. Disagreements with management as to accounting principles, auditing procedures, or other similarly signi? cant matters. Communications to those charged with governance regarding fraud and illegal acts by clients. [4] [4] [Footnote deleted to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. You read "Communications Between Predecessor and Successor Auditors" in category "Papers" 114. ] AU  §315. 04 Communications Between Predecessor and Successor Auditors 157 †¢ †¢ Communications to management and those charged with governance regarding signi? ant de? ciencies and material weaknesses in internal control. 5 The predecessor auditor’s understanding as to the reasons for the change of auditors. The successor auditor may wish to consider other reasonable inquiries. [Revised, May 2006, to re? e ct conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. Revised, April 2007, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 114. ] . 10 The predecessor auditor should respond promptly and fully, on the basis of known facts, to the successor auditor’s reasonable inquiries. However, should the predecessor auditor decide, due to unusual circumstances such as impending, threatened, or potential litigation; disciplinary proceedings; or other unusual circumstances, not to respond fully to the inquiries, the predecessor auditor should clearly state that the response is limited. If the successor auditor receives a limited response, its implications should be considered in deciding whether to accept the engagement. Other Communications .11 The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. 6 It is customary in such circumstances for the predecessor auditor to make himself or herself available to the successor auditor and make available for review certain of the working papers. The predecessor auditor should determine which working papers are to be made available for review and which may be copied. The predecessor auditor should ordinarily permit the successor auditor to review working papers, including documentation of planning, internal control, audit results, and other matters of continuing accounting and auditing signi? cance, such as the working paper analysis of balance sheet accounts, and those relating to contingencies. Also, the predecessor auditor should reach an understanding with the successor auditor as to the use of the working papers. 7 The extent, if any, to which a predecessor auditor permits access to the working papers is a matter of judgment. Successor Auditor’s Use of Communications .12 The successor auditor must obtain suf? cient appropriate audit evidence to afford a reasonable basis for expressing an opinion on the ? nancial statements he or she has been engaged to audit, including evaluating the consistency of the application of accounting principles. The audit evidence used in analyzing the impact of the opening balances on the current-year ? nancial statements and consistency of accounting principles is a matter of professional judgment. Such audit evidence may include the most recent audited ? ancial 5 See section 316, Consideration of Fraud in a Financial Statement Audit; section 317, Illegal Acts by Clients; and section 325, Communicating Internal Control Related Matters Identi? ed in an Audit. [Footnote revised, May 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 112. ] 6 Appendix A [paragraph . 24] contains an illustrative client consent and ackno wledgment letter. 7 Before permitting access to the working papers, the predecessor auditor may wish to obtain a written communication from the successor auditor regarding the use of the working papers. Appendix B [paragraph . 25] contains an illustrative successor auditor acknowledgment letter. AU  §315. 12 158 The Standards of Field Work statements, the predecessor auditor’s report thereon,8 the results of inquiry of the predecessor auditor, the results of the successor auditor’s review of the predecessor auditor’s working papers relating to the most recently completed audit, and audit procedures performed on the current period’s transactions that may provide evidence about the opening balances or consistency. For example, evidence gathered during the current year’s audit may provide information about the realizability and existence of receivables and inventory recorded at the beginning of the year. The successor auditor may also apply appropriate auditing procedures to account balances at the beginning of the period under audit and to transactions in prior periods. [As amended, effective for audits of ? nancial statements for periods ending on or after June 30, 2001, by Statement on Auditing Standards No. 93. Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 13 The successor auditor’s review of the predecessor auditor’s working papers may affect the nature, timing, and extent of the successor auditor’s procedures with respect to the opening balances and consistency of accounting principles. However, the nature, timing, and extent of audit work performed and the conclusions reached in both these areas are solely the responsibility of the successor auditor. In reporting on the audit, the successor auditor should not make reference to the report or work of the predecessor auditor as the basis, in part, for the successor auditor’s own opinion. Audits of Financial Statements That Have Been Previously Audited . 14 If an auditor is asked to audit and report on ? nancial statements that have been previously audited and reported on (henceforth referred to as a reaudit), the auditor considering acceptance of the reaudit engagement is also a successor auditor, and the auditor who previously reported is also a predecessor auditor. In addition to the communications described in paragraphs . 07 through . 10, the successor auditor should state that the purpose of the inquiries is to obtain information about whether to accept an engagement to perform a reaudit. .15 If the successor auditor accepts the reaudit engagement, he or she may consider the information obtained from inquiries of the predecessor auditor and review of the predecessor auditor’s report and working papers in planning the reaudit. However, the information obtained from those inquiries and any review of the predecessor auditor’s report and working papers is not suf? ient to afford a basis for expressing an opinion. The nature, timing, and extent of the audit work performed and the conclusions reached in the reaudit are solely the responsibility of the successor auditor performing the reaudit. .16 The successor auditor should plan and perform the reaudit in accordance with generally accepted auditing standards. The successor auditor s hould not assume responsibility for the predecessor auditor’s work or issue a report that re? ects divided responsibility as described in section 543, Part of Audit Performed by Other Independent Auditors. Furthermore, the predecessor auditor is not a specialist as de? ned in section 336, Using the Work of a Specialist, or an internal auditor as de? ned in section 322, The Auditor’s Consideration of the Internal Audit Function in an Audit of Financial Statements. .17 If the successor auditor has audited the current period, the results of that audit may be considered in planning and performing the reaudit of the 8 The successor auditor may wish to make inquiries about the professional reputation and standing of the predecessor auditor. See section 543, Part of Audit Performed by Other Independent Auditors, paragraph . 10a. AU  §315. 13 Communications Between Predecessor and Successor Auditors 159 preceding period or periods and may provide audit evidence that is useful in performing the reaudit. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 18 If, in a reaudit engagement, the successor auditor is unable to obtain suf? cient appropriate audit evidence to express an opinion on the ? nancial tatements, the successor auditor should qualify or disclaim an opinion because of the inability to perform procedures the successor auditor considers necessary in the circumstances. [Revised, March 2006, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] . 19 The successor auditor should request working papers for the period or periods under reaudit and the period prior to the reaudit period. However, the extent, if any, to which the predecessor auditor permits access to the working papers is a matter of judgment. See paragraph . 11 of this section. ) . 20 In a reaudit, the successor auditor generally will be unable to observe inventory or make physical counts at the reaudit date or dates in the manner discussed in paragraphs . 09 through . 11 of section 331, Inventories. In such cases, the successor auditor may consider the knowledge obtained from his or her review of the predecessor auditor’s working papers and inquiries of the predecessor auditor to determine the nature, timing, and extent of procedures to be applied in the circumstances. The successor auditor performing the reaudit should, if material, observe or perform some physical counts of inventory at a date subsequent to the period of the reaudit, in connection with a current audit or otherwise, and apply appropriate tests of intervening transactions. Appropriate procedures may include tests of prior transactions, reviews of records of prior counts, and the application of analytical procedures, such as gross pro? t tests. Discovery of Possible Misstatements in Financial Statements Reported on by a Predecessor Auditor . 21 If during the audit or reaudit, the successor auditor becomes aware of information that leads him or her to believe that ? nancial statements reported on by the predecessor auditor may require revision, the successor auditor should request that the client inform the predecessor auditor of the situation and arrange for the three parties to discuss this information and attempt to resolve the matter. The successor auditor should communicate to the predecessor auditor any information that the predecessor auditor may need to consider in accordance with section 561, Subsequent Discovery of Facts Existing at the Date of the Auditor’s Report, which sets out the procedures that an auditor should follow when the auditor subsequently discovers facts that may have affected the audited ? nancial statements previously reported on. 9 . 22 If the client refuses to inform the predecessor auditor or if the successor auditor is not satis? d with the resolution of the matter, the successor auditor should evaluate (a) possible implications on the current engagement and (b) whether to resign from the engagement. Furthermore, the successor auditor may wish to consult with his or her legal counsel in determining an appropriate course of further action. Effective Date .23 This section will be effective with respect to acceptance of an engagement after March 31, 1998. Earlier application is perm itted. 9 See section 508, Reports on Audited Financial Statements, paragraphs . 70 through . 74, for reporting guidance. AU  §315. 23 160 .24 The Standards of Field Work Appendix A Illustrative Client Consent and Acknowledgment Letter 1. Paragraph . 11 of this section states, â€Å"The successor auditor should request that the client authorize the predecessor auditor to allow a review of the predecessor auditor’s working papers. The predecessor auditor may wish to request a consent and acknowledgment letter from the client to document this authorization in an effort to reduce misunderstandings about the scope of the communications being authorized. † The following letter is presented for illustrative purposes only and is not required by professional standards. Date] ABC Enterprises [Address] You have given your consent to allow [name of successor CPA ? rm], as successor independent auditors for ABC Enterprises (ABC), access to our working papers for our audit of the December 31, 19X1, ? nancial statements of ABC. You also have given your consent to us to respond fully to [name of successor CPA ? rm] inquiries . You understand and agree that the review of our working papers is undertaken solely for the purpose of obtaining an understanding about ABC and certain information about our audit to assist [name of successor CPA ? m] in planning the audit of the December 31, 19X2, ? nancial statements of ABC. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. Attached is the form of the letter we will furnish [name of successor CPA ? rm] regarding the use of the working papers. Very truly yours, [Predecessor Auditor] By: ___________________________ Accepted: ABC Enterprises By: ___________________________ Date: _________________ AU  §315. 24 Communications Between Predecessor and Successor Auditors .25 161 Appendix B Illustrative Successor Auditor Acknowledgment Letter . Paragraph . 11, footnote 7, of this section states, â€Å"Before permitting access to the working papers, the predecessor auditor may wish to obtain a written c ommunication from the successor auditor regarding the use of the working papers. † The following letter is presented for illustrative purposes only and is not required by professional standards. [Successor Auditor] [Address] We have previously audited, in accordance with auditing standards generally accepted in the United States of America, the December 31, 20X1, ? nancial statements of ABC Enterprises (ABC). We rendered a report on those ? ancial statements and have not performed any audit procedures subsequent to the audit report date. In connection with your audit of ABC’s 20X2 ? nancial statements, you have requested access to our working papers prepared in connection with that audit. ABC has authorized our ? rm to allow you to review those working papers. Our audit, and the working papers prepared in connection therewith, of ABC’s ? nancial statements were not planned or conducted in contemplation of your review. Therefore, items of possible interest to you may not have been speci? cally addressed. Our use of professional judgment and the assessment of audit risk nd materiality for the purpose of our audit mean that matters may have existed that would have been assessed differently by you. We make no representation as to the suf? ciency or appropriateness of the information in our working papers for your purposes. We understand that the purpose of your review is to obtain information about ABC and our 19X1 audit results to assist you in planning your 19X2 audit of ABC. For that purpose only, we will provide you access to our working papers that relate to that objective. Upon request, we will provide copies of those working papers that provide factual information about ABC. You agree to subject any such copies or information otherwise derived from our working papers to your normal policy for retention of working papers and protection of con? dential client information. Furthermore, in the event of a third-party request for access to your working papers prepared in connection with your audits of ABC, you agree to obtain our permission before voluntarily allowing any such access to our working papers or information otherwise derived from our working papers, and to obtain on our behalf any releases that you obtain from such third party. You agree to advise us promptly and provide us a copy of any subpoena, summons, or other court order for access to your working papers that include copies of our working papers or information otherwise derived therefrom. Please con? rm your agreement with the foregoing by signing and dating a copy of this letter and returning it to us. AU  §315. 25 162 Very truly yours, [Predecessor Auditor] The Standards of Field Work By: ___________________________ Accepted: [Successor Auditor] By: ___________________________ Date: __________________ Even with the client’s consent, access to the predecessor auditor’s working papers may still be limited. Experience has shown that the predecessor auditor may be willing to grant broader access if given additional assurance concerning the use of the working papers. Accordingly, the successor auditor might consider agreeing to the following limitations on the review of the predecessor auditor’s working papers in order to obtain broader access: †¢ †¢ †¢ The successor auditor will not comment, orally or in writing, to anyone as a result of the review as to whether the predecessor auditor’s engagement was performed in accordance with generally accepted auditing standards. The successor auditor will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of the predecessor auditor’s audit. The successor auditor will not use the audit procedures or results thereof documented in the predecessor auditor’s working papers as audit evidence in rendering an opinion on the 19X2 ? nancial statements of ABC Enterprises, except as contemplated in Statement on Auditing Standards No. 84. The following paragraph illustrates the above: Because your review of our working papers is undertaken solely for the purpose described above and may not entail a review of all our working papers, you agree that (1) the information obtained from the review will not be used by you for any other purpose, (2) you will not comment, orally or in writing, to anyone as a result of that review as to whether our audit was performed in accordance with generally accepted auditing standards, (3) you will not provide expert testimony or litigation support services or otherwise accept an engagement to comment on issues relating to the quality of our audit, and (4) you will not use the audit procedures or results thereof documented in our working papers as audit evidence in rendering your opinion on the 19X2 ? nancial statements of ABC, except as contemplated in Statement on Auditing Standards No. 84. [Revised, October 2000, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 93. Revised, March 200 6, to re? ect conforming changes necessary due to the issuance of Statement on Auditing Standards No. 105. ] AU  §315. 25 How to cite Communications Between Predecessor and Successor Auditors, Papers

Virtue Theory Relativism and Survival †Free Samples to Students

Question: Discuss about the Virtue Theory Relativism and Survival. Answer: Introduction ICT stands for Information and Communication Technology. ICT has expanded and transformed in a rapid manner since last few years. The role of ICT in any of the business sectors and organizations cannot be avoided as there is one or the other ICT component that is being used in every organization in the current era. Information and data are the two essential components that are associated with ICT which make up for the prime assets for any organization. The growth of ICT has been massive and it is because of this reason that there are several ethical issues that have been observed in the world of ICT. One of the case studies from the field of ICT has been picked up to be studied on the basis of numerous ethical theories. Smartphones are being used by a majority of people in the present times. There are a lot many personal and professional tasks that people carry out on their smartphones. Two of the major companies that provide the users with the Smartphones are Apple and Samsung. Smartphones that are provided by Apple are based on iOS as the operating system and Samsung phones have Android as their operating systems. The essential features of both these operating systems different from each other. However, in 2011, Apple came up with filing of a lawsuit against Samsung as it charged the company of copying its patented features. Samsung in return did not accept the charges that were levied by Apple and accused the organization of copying its features. The charges that were being claimed by both the parties were a clear violation of the Intellectual Property. Honorable Supreme Court came up with a final verdict last year that did not find Samsung guilty of all the charges; however, there were certain c harges that were found to be true and Samsung was asked to pay a heavy compensation as a punishment (Balakrishnan, 2016). There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Utilitarianism. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall result in benefits to larger sections of people in the society. However, in the legal battle between Apple and Samsung, Apple did not experience any benefits; rather, it was observed that the sales of its Smartphones came down due to the presence of similar features by other vendor at lower costs in the market. The situation also did not go well with the workforce of the company as the employees were not provided with clear directions on the methodology to follow and there were drops in the levels of productivity that were encountered (West, 2004). Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under t his theory, the entire activity is termed and evaluated as ethically inaccurate and unacceptable (Jacobson, 2008). Theory of Deontology There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Deontology. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall adhere to the set of rules, policies and guidelines that define it. The set of features that Apple accused Samsung of copying and reflecting in its phones includes presence of quick links, syncing with the background and auto-correction. Samsung in return filed the lawsuit complaining that Apple copied its camera and folder organization. As per the rules that define the functioning of the companies working in the field of ICT, there is a professional and ethical code of conduct that is required to be followed. Also, there shall be no violation of the Intellectual Property rights that shall be reflected. None of these rules were followed in the execution of activities by the two companies. Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under this theory, the entire activity is termed and evaluated as ethically inaccurate and unacceptable (Friend, 2015). There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Virtue Ethics. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall be based upon happiness as a virtue and a goal (Grcic, 2013). The major reasons that led to the copying of features exclusive to each other included higher customer satisfaction along with better revenues and results for the companies. This in return led to the damage to both the parties along with the employees engaged with both the firms as well (Hursthouse, 2012). Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under this theory; the entire activity is termed and evaluated as ethically inaccurate and unacceptable There are various theories of ethics that have been created which can be applied to understand the case study from the ethical perspective. One of such ethical theories is the theory of Social Contract. In order to justify an act as ethically correct on the parameters of this theory, it is essential that the activity shall fulfill the social norms and guidelines that are specified on the basis of a specific social structure or community (Friend, 2017). The number of firms in the field of ICT is huge and if all of these firms begin with the practice of copying the methods and features of each other then there will be a situation of chaos that will be created and it will be the violation of social norms as well. In the case of legal battle between Apple and Samsung, the similar situation of chaos can be seen and observed. Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under this theory; the entire activity is termed and e valuated as ethically inaccurate and unacceptable. Conclusion The role of ICT in any of the business sectors and organizations cannot be avoided as there is one or the other ICT component that is being used in every organization in the current era. Information and data are the two essential components that are associated with ICT which make up for the prime assets for any organization. Apple came up with filing of a lawsuit against Samsung as it charged the company of copying its patented features. Samsung in return did not accept the charges that were levied by Apple and accused the organization of copying its features. The charges that were being claimed by both the parties were a clear violation of the Intellectual Property. Since, the acts that were done by Samsungs as well as Apple did not adhere to the ethical principles as defined under any of the ethical theories; the entire activity is termed and evaluated as ethically inaccurate and unacceptable. References Balakrishnan, A. (2016). Supreme Court sides with Samsung in Apple patent damages dispute. CNBC. Retrieved 3 May 2017, from https://www.cnbc.com/2016/12/06/supreme-court-rules-for-samsung-in-apple-patent-case.html Friend, C. (2017). Social Contract Theory | Internet Encyclopedia of Philosophy. Iep.utm.edu. Retrieved 3 May 2017, from https://www.iep.utm.edu/soc-cont/ Grcic, J. (2013). Virtue Theory, Relativism and Survival. Retrieved 3 May 2017, from https://www.ijssh.org/papers/273-C10018.pdf Hursthouse, R. (2012). Virtue Ethics and Human Nature. Retrieved 3 May 2017, from https://www.humesociety.org/hs/issues/v25n1-2/hursthouse/hursthouse-v25n1-2.pdf Jacobson, D. (2008). Utilitarianism without Consequentialism: The Case of John Stuart Mill. Retrieved 3 May 2017, from https://www.pgrim.org/philosophersannual/pa28articles/jacobson.pdf Nill, M. (2015). Deontology. Retrieved 3 May 2017, from https://cw.routledge.com/ref/ethics/entries/deontology.pdf West, H. (2004). An Introduction to Mills Utilitarian Ethics. Retrieved 3 May 2017, from https://assets.cambridge.org/97805218/28321/sample/9780521828321ws.pdf

Technological Environment Analysis of Cathay Pacific Airways Essay Example

Technological Environment Analysis of Cathay Pacific Airways Paper Besides, certain electronic devices must not be used on the aircraft at any time such as Bluetooth, Wi-If and remote controlled products but now customers can use bile data on the plane, which is called connect. 4 It provides limited network service to costumers. Moreover, its in-flight entertainment system offers video channels, audios, games and reading materials on demand system for First and Business class passengers. Cathy Pacific is exclusively showing popular Cantonese television drama series onboard from last year. It can attract new customers onto the plane to try the entertainment system onboard. The series, produced by leading local TV station Television Broadcasts Limited (TV), further enhance the entertainment selection available for passengers. To conclude, the information technology can improve internal and external communications, raise revenue, cut service costs and improve the quality of services. 2) Technological advancement on weather forecasting Weather change is one of the reasons that lead to increase costs of Cathy Pacific. It may causes damage of the fleet and waste of fuel because of the unpredictable climate change. Nowadays, airlines could move flight times to avoid storms since the technology of in-flight weather forecasting is getting more accurate continuously. The improvement of radar and other weather- sensing technology complements become more accuracy then before. Not only for 7-day weather forecasting, it can even sense that there is an airstreams instantaneously. Therefore, the pilots can adjust the route of the airline to avoid unnecessary damage, and assure the passengers that it is safe on their trip. ) Energy Use of Cathy Pacific Energy uses is one of the technological factors. Cathy Pacific is committed to promoting environmental protection and limiting carbon emissions by investing in technology. Nowadays, the fleet of Cathy Pacific is fuel-efficient but flying unavoidably release carbon dioxide or other greenhouse gases into the atmosphere. Cathy Pacific has participated in a voluntary programmer called Fly Greener. 5 Passengers who want to take part in this programmer may use cash to buy offset the carbon emissions of their flight. The online calculator will calculate the quantity of carbon emission is released by the passengers’ trip. The passenger can decide to pay for one flight only or make a lump sum contribution. We will write a custom essay sample on Technological Environment Analysis of Cathay Pacific Airways specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Technological Environment Analysis of Cathay Pacific Airways specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Technological Environment Analysis of Cathay Pacific Airways specifically for you FOR ONLY $16.38 $13.9/page Hire Writer It shows that Cathy Pacific obey the polluter pays Renville to support environmental production. Moreover, those payments by passengers will be dedicated to Fly Greener for the improvement of the local environment. Although it raises the cost for limiting carbon emissions, it can show its good image to public. ) Waste management Since Cathy Pacific is committed to promoting environment protection, solid waste management and disposal is one of the most significant issues in the environmental management of the airline industry. Some of wastes come from in-flight catering service. However, Cathy Pacific is trying to do cycling and removal of waste management. For example, aluminum foils can be collected during food cart washing for recycling some Of the food waste would pass to the waste disposal factory to reprocess for animal feeds. ) Promotion Cathy Pacific makes use of hi-tech promotional method by moving its infilling magazine from prints to pixels. 6 The monthly Discovery magazine is available as an pad app and everyone can download it from Apple’s tunes Store for free. Such an app features the same content as the print edition, and it also includes embedded videos, high-resolution images. Those customers of Cathy Pacific can get the newsstands from their tablets and the content of magazine will automatically update each month. The customers are allowed to download the magazine onto their tablet to read in-flight. Conclusion of Technological Environment Analysis of Cathy Pacific Airways: Some of technological factors are beneficial to the development of Cathy Pacific even it costs a large amount of expenditure. Cathy Pacific has made use of the technological factors on such aspects that include communication, weather forecasting, energy use, waste management and promotion. For communication, the information system is flexible and reliable in Cathy Pacific. It is effective to enhance the interaction between the customers and the company. The customers can get the information and check their schedule conveniently. Moreover, Cathy Pacific provides a safe and comfortable trip for each flight. The accuracy of in-flight weather forecasting is keep improving. Cathy Pacific takes environmental and social responsibilities seriously. Limiting the emissions of greenhouse gas, recycling and reprocessing of food waste are its daily tasks. Moreover, it takes part in a Eng-term campaign called Fly Greener to support environmental protection.

Family and Easter Essay

Family and Easter Essay Family and Easter Essay Private 1 Private Dr. Private English Private 11 September 2014 E.B. White â€Å"Once more to the lake† is a common summertime escape from the city by E.B. White, 1941. White’s autobiography is about his family pattern vacation to a lake every summer. This small lake is were white created lots of great memory’s with his father. White remembered â€Å"the early mornings, when the lake was cool and motionless, remembered how the bedroom smelled of the lumber it was made of and the wet woods whose scent entered through the screen† (White 432). As he remembers past memory’s with his father. White now has a child and brings him to the same lake for a summertime vacation. But white is not enjoying his vacation because he’s confused about his past childhood memories and the present with his kid at the lake. He struggles identifying who he is as a father in the new setting with his kid. However, white’s confusion is normal, he’s not alone. Lots of people have childhood memories that change in ti me, for example people like me. My childhood memory was every year my relatives would get together to celebrate the Easter holiday. On this holiday our family goes to my grandma’s house in La every year for Easter. We would go to La the day before Easter to decorate eggs, prepare food for our big family dinner, and go to church early in the morning on Easter da Private 2 Easter day was the best as a child because I decorated eggs with all my relatives in the family. All my relatives would get together on the day before Easter to make eggs to decorate. We would decorate eggs to crack on each other’s heads on Easter day. We would make these eggs by first taking out all the yoke inside of them. Then painting them from the outside putting faces, names, numbers anything we wanted on them. After we would let our eggs dry under sun we would put confetti into them. I remembered some of my cousins would always joke about my eggs not being artistic as there’s. What I wo uld do with some of my eggs was put paint inside of them to crack on my cousins making jokes about my art, it was twice as funny seeing them dripping paint on Easter day. But as every year I did this they started to notice how I put paint inside of them without it coming out. My cousins began putting paint into theirs it became more extreme every year. However on the same day we decorated the eggs, our relatives would prepare the massive dinner for Easter Day. This massive dinner isn’t any ordinary dinner, it’s a Mexican dinner and would always be hosted by my grandma. Things I remembered about my grandmas cooking on Easter day was her chicken enchiladas with a special salsa on top, her pozole that head a spicy flavor to it and her tamales with cheese inside of them. This Mexican dinner had a receipt and was passed down from generations to generations leading to my grandma, because back in the day they didn’t have cook books. They had family or friends and if u were lucky enough they would teach you the recipe. My grandma would always be in the kitchen with her daughters and me also trying to learn her recipes but never happened. She would always put me to be the cleaning man in the kitchen, I would clean her dirty dishes and cooking area. Being the Private 3 cleaning person was the closest you can ever get to the food, I was honored because she would always give me samples of her food while she was

Reaction Essay Example | Topics and Well Written Essays - 500 words

Reaction - Essay Example The Empire needs to fulfill its resources and looking for ways to increase a revenue. Taking into the account that the war and the win were happening in inter-American region, William Pym’s claim seems quietly fair: â€Å"The benefits form the war was mutual, and consequently, the disadvantages should be mutual too† (Pym). It’s most unlikely for colonial opposition to argue Colonies’ duties to the Empire, because there’s no discussion on a fact of taxation. Moreover, Benjamin Franklin stresses that Americans already pays â€Å"many and very heavy taxes† (Franklin). Instead, there’s a controversy about who should have a power to set a needed taxation. In the light of the above, what William Pitt filmily defines due to The Stamp Act as â€Å"the errourness of founding principle† appears to be a concern that taxation is setting by authorities which don’t represent Colonies’ interests (Pitt). From American point of view, The Stamp Act is considered as an imposed issue, a higher hierarchical order which has in mind to tighten the control upon Colonies. To lighten the reasons of such a perception, a historic post- war look should be taken. Acts are coming out while the Great-Britain military presence on American continent, and when setting new duties, military forces can be used for imposing, despite that Benjamin Franklin in his Testimony doubts such an outcome of the case (Franklin). What seems important, along with taxation The Stamp Act doubts authority of American paper based operations. By imposing a stamp paper as the only legitimate one it proclaims above the law any other American stamped operations. In this context Colonies’ concerns on their Rights and Liberties to be encroached reasonably lead to The Stamp Act crisis. Yet, when reading William Pym’s article, no understanding of these concerns from a side of the Crown can be found. Then two most logical explanations can

Impact ofUuninsured Population Essay Example | Topics and Well Written Essays - 1250 words

Impact ofUuninsured Population - Essay Example Health premiums alone rose threefold over average American incomes during the period 2000 - 04. This was largely the cause of 'under' insurance. A serious concern with Americans today is the possible fall out of being ill or injured in such circumstances. Most of the increase in the uninsured is due to an increase in the adult population to over 8 million equaled by a rise in the uninsured population to about 6 and a half million. About 4 million of this segment is below 200 percent of the poverty level. There are increases in uninsured even among the high income bracket of the population. Moreover, the shift in employment patterns suggests a large number veering toward employment in small size firms or self employment. Major figures for the uninsured or under insured are seen in this segment and most likely the trend will continue. The decline in employer sponsored health coverage will continue and costs of health insurance are far in excess of earnings and will continue to be so. Government intervention through public sponsored initiatives like tax credits or health programs is sure to be hampered by large budget deficits hampering state initiatives. In some states the growth in health care costs even outpaces state incomes. What are the implications in all this, fo... If the costs of health coverage are now being passed on to the individual, how do we widen the net to protect the underinsured and prevent the uninsured from drifting off into total hopelessness Suggested below are three initiatives can start and manage to face the risks from the uninsured population turning its back on us: Profit balanced with growth Product Mix Re-organize Structure (King, 2006) Profit balanced with growth drives the Business The issue - Economies of scale exist in the health care management industry but do not enable low premiums and ensure growth. Promotion of growth actually hampers profits as the issue concerning us is to be able to keep servicing our corporate clients, many of whom are offloading costs to each employee. We need aggressive double digit increases and pursue expansion of enrolments. Profits are important to us as they will help us survive a possible downturn caused by a low premium regime. Our goal would be achieve a premium yield of about 20% which would help us outpace the cost of expansion. This would come through our corporate clients It is suggested we that we prune down our client list to include those who would be able to share these costs. Ultimately, we would benefit from reducing the growing numbers of uninsured and passing off associated costs to those who can afford these. Degree of risk - Growth in enrollment would probably put us for a while in the path of unpredictable developments like rate of inclusion of new clinical technologies which would make costs spiral. This trend could be weathered by us as we have a mix of clients including those who came to us from other providers. This would be more preferable to the present trend of holding premium prices down in order to

Relationship of Regionalism and Globalism Essay

Relationship of Regionalism and Globalism - Essay Example This research will begin with the statement that there is a growing debate whether firms should use globalism or regionalism as their chosen approach. Globalism of a business indicates their international integration through the interchange of products, worldviews, cultural aspects, and ideas.   International marketing principle influence companies to have a consistent global strategy when they are operating internationally but they also need to adopt different tactical approaches to successfully operate in their targeted local market. On the other hand regionalization of a business explains the process of dividing the large market into small regional segments and formulating the product and ideas as per the difference in regional demand and cultural aspects. A very well known approach by multinational companies for their global strategy is to think globally and act locally. This view has been adopted by a large number of Multinational organizations and it has been proven as a succ essful theory. Various researchers have proven that a debate over the usage of adaptation and standardization in any organization commenced in the year of 1961. After half a century the debate is still on. Various arguments have shown that regionalism of any organization can be better than the globalism strategies. Globalism promotes communication across the borders and helps an organisation to successfully satisfy the requirement of consumers and market. This process involves changes in political and economic spheres of any organization. It also helps in bringing the world together. Researchers argue that the basis of the globalization of any organization is to compare the market operation in the home market with the operations in the foreign market. They also have mentioned that global standardization helps organizations to operate at a low production cost. It also helps them to treat the entire world as a single market and sell the similar product in the same way everywhere. Seve ral factors help an organization in the selection of their globalism strategies and tactics.

Implementing A Mandatory Recycling Program

Implementing A Mandatory Recycling Program In a world where global warming and going green are common terms in the English language, it can sometimes be difficult to decipher what it all means and just what the individual can do to help. Recycling is a major issue today and though there is controversy about whether it is necessary and how necessary it may be, implementing a mandatory recycling program is imperative for the environment and the people that live in it. Recycling comes with many benefits and prevents problems such as pollution and habitat destruction. Currently, our recycling programs are poor, and in order to improve them, a mandatory measure needs to be taken. Some oppose to it because they claim that it is expensive, ineffective, not as environmentally sound as other options, and does not provide the job opportunities needed. All of these oppositions are not valid or strong arguments and will be proved wrong. Recycling is necessary to the earth and its inhabitants. Recycling can be defined as reprocessing discarded solid materials into new, useful products.  [1]  It can reduce water pollution which would then protect species and reduce habitat destruction. Recycling reduces air pollution as well which would then reduce the effects or process of global warming. Further, it reduces solid waste disposal as well as energy demand which make fuel supplies last longer. Creating a program to require recycling from everyone would clearly benefit a variety of environmental processes. Individual households as well as workplaces produce five major types of materials that can be recycled. This includes paper products, glass, aluminum, steel, and some plastic. In order to understand the benefits of a mandatory program, the two ways recyclable materials can be reprocessed need to be addressed. The first way is called primary or closed loop recycling. This is where waste is recycled into new products of the same type. For example, a newspaper is recycled b ack into a new newspaper. The second way is called secondary recycling or downcycling. This is where waste materials are converted into different products. For example, a newspaper is recycled into cellulose insulation. There are two different types of wastes that can be recycled; preconsumer and postconsumer waste. Preconsumer waste is generated in a manufacturing process and recycled instead of being discarded. Postconsumer waste is generated by the consumers use of the product. Both types are equally important to be recycled. Theoretically, anything can be recycled but it comes down to two important things. These two things are important in deciding how the mandatory program will work successfully. The first question that needs to be addressed is will the item be recycled? In the process of separating the wastes collected for recycling, some of it gets mixed with other wastes and sent to landfills or incinerated. Secondly, will consumers actually purchase the recycled products an d complete the cycle to make it profitable? In aid to a mandatory program, it would help if the government required a label that indicated how much of the product contained recycled material.1  [2]   Our recycling rates are poor, and seem even worse when comparing them to the rates of other developed nations. Both Switzerland and Japan recycle about half of their municipal solid waste or MSW, while the United States only recycles about thirty percent of its MSW. With a mandatory recycling program, studies show that the US and other developed countries could recycle sixty to eighty percent of their MSW. Some believe that we do not have a problem with our waste management. If the previous percentages were not enough, then the following statistics are more than convincing. The United States wastes enough aluminum to rebuild the countrys entire airline fleet every three months; enough tires each year to encircle the planet almost three times; about 2.5 million nonreturnable plastic bottles every hour; enough office paper each year to build a wall eleven feet high across the country from New York City to San Francisco.1  [3]  Clearly, wasting what could be recycled is a big issue in America. Requiring citizens to recycle would help reduce the severity of these waste problems. Now that the different types of recycling and the magnitude of the recycling problem has been outlined, claims to why we should not implement a program can be easily, successfully, and intelligently declined. It is argued that recycling is more expensive than trash collection and disposal. However, when designed right, recycling programs are cost-competitive with trash collection and disposal.2 When comparing costs of both methods, the cost of curbside recycling is usually compared with the cost of conventional disposal alone. The fallacy here is that with recycling, the costs of collection and disposal are displaced. Instead of this comparison, the average cost of collection and disposal should be compared with the overall average cost of collection and recovery. Through this comparison, the costs are very impressive.2 Additionally, the United States spends five-hundred million dollars a year on picking up litter.1 Mandatory programs would lower this number significantly. It has been found to be true that recycling is expensive in some communities. However, it needs to be noted again that when done correctly, it is much cheaper. Recycling costs less than traditional trash collection and disposal when communities achieve high levels of recycling.2 The communities that the data is reflecting an expensive program are still recycling at very low rates and are treating recycling as an add-on to their traditional trash system rather than as a replacement for it.2 This is often the problem when critics are evaluating the costs of a program. They often treat it as an add-on cost, and [it is] therefore expensive. 2 Baltimore Maryland is a great example of how you should transition into the program. They use the same trucks to collect recyclables as they do trash, separately and at different times. By doing this, Baltimore made their upfront costs minimal and created no increase in their solid waste budget.2  [4]  The economics of the entire situation improves when recycling is not an add-on to trash disposal, but it is integrated into the process. It is falsely assumed that we can only recycle twenty-five to thirty percent of our waste. This number was considered a maximum in 1985, however today it should be considered a minimum and a much higher percentage is achievable.2 Currently the US does only recycle about thirty percent of its MSW. Because of these two statistics, those opposed to the program often think of this percentage as a cap. However, this is untrue. Although the amount of solid waste generated has leveled off individually, it has continued to increase on a national scale and there is therefore more potential waste to be recycled. Rates of what is being recycled have increased dramatically since the 1980s and early 1990s. The growth of the recycling programs is especially responsible for the increase. A dozen states are recycling about thirty percent or more of their MSW, but among those states communities are recycling up to fifty percent.2 These numbers are much higher in these communities and are continuing t o grow because of aspects of programs they have implemented. They have put into effect waste prevention strategies, convenient services such as curbside and drop-off, economic incentives, and resident participation. If all of these strategies and more were implemented on a federal level to require a recycling program, all of our statistics would improve. 2 The third argument that those against recycling programs use is that landfills and incinerators are more cost effective and environmentally sound.2 However the truth of the matter is again, when designed correctly, recycling programs are cost competitive with their competition. Further, recycling programs provide pollution prevention benefits. When recycling, the pollution normally generated from landfilling and incinerating materials is avoided, and the environmental burden of extracting virgin materials and the manufacturing process is reduced.2  [5]  Even with low landfill tipping fees, it is still the preferable option to recycle. Currently, twenty two states have less than ten years of landfill capacity left.2 Some southern states even have as low as five years. Now, why is this important to know? We need to look towards the future. The new landfills that would need to be created could cost much more than the ones that are here today.2 Recently, the Environmental Protection Agency (EPA), has issued that municipal landfills must install liners and leachate, the liquid that drains from the landfill, collections systems. Because of these new regulations, hundreds of landfills are closing, and fewer and larger privately owned landfills are remaining open. Fewer landfills results in increased transportation costs. As of now there might not be scarcity in land for new landfills, but new landfills are being created large distances from population centers. Long hauling and disposing municipal solid waste at distant landfills is already costing some cities on the West and East coasts between $40 and $70 per ton.2 These privately owned landfills may increase these costs. Studies show that privately owned landfills are much more expensive than publicly owned landfills by twenty percent, and publicly owned ones provide greater control over disposal activities. This all means that the existing landfills are a precious possession and recycling extends their lives.2 Although lack of land is not currently the problem for new landfills, communities do not exactly want to be dumped on. Therefore, a policy that reduces the burden on the environment and on local communities from the transportation and dumping of trash should be put into place.2 Incinerators are very expensive and recycling would be much more cost effective. Tip fees at incinerators built between 1989 and 1993 average $60 per ton.2 Incinerators built more recently have had to lower tip fees simply to compete with other disposal facilities. Montgomery County, Maryland is a great example of the how expensive the option of incinerators is. Montgomery County had to raise taxes to property owners just to cover the operating costs of its newly built incinerator after it lowered the facilitys tip fees in order to attract waste.2  [6]   Claiming that landfills and incinerators are more environmentally sound is not a valid argument. Even the best landfills contaminate groundwater from eventually leaking. As far as incinerators are concerned, thirty percent by weight of trash enteringà ¢Ã¢â€š ¬Ã‚ ¦exists as ash.2 This ash is a waste that contains high levels of toxic residue. Furthermore, they emit carbon dioxide, sulfur dioxide, nitrogen oxide, and other acid gases that landfills do not. One study found that Floridas largest incinerators were burning significant amounts of recycling materials. This is due to the fact that contracts are requiring governments to bring a certain amount of waste to incinerators. These contracts are posing a major disincentive to maximize recycling or waste reduction programs.2 In summary, although landfills and incinerators may have some benefits, they are preventing us from moving forward and implementing more environmentally friendly and cost effective methods. We need to plan for the future because what is cheap and easy now will not be in the future. It is much easier to prevent a problem, then to fix the problem once it is already out of control. The next myth about recycling is that landfills are significant job generators for rural communities, and recycling programs would take these jobs away. However, the fact is that recycling creates many more jobs for rural and urban communities than landfill and incineration disposal options.2 Simply sorting the recycled materials alone would provide ten times more jobs than landfilling. The biggest pay-off though is making new products from the old products. So many aspects of the recycling process provide thousands of jobs. New recycling-based manufacturers employ even more people and at higher wages. Recycling-based paper mills and plastic product manufacturers, for instance, employ 60 times more workers than do landfills. Product reuse also sustains significantly more jobs than disposal options. Computer refurbishing repair, for example, creates 68 times more jobs than landfills.2  [7]  There are 25.5 million tons of durable goods discarded into the landfills in American each year. If just half of them each year were reclaimed through reuse, over 100,000 new jobs in the recycling industry would be created alone.2 Recycling is entirely sensible from an economic standpoint.3 There are doubts about just how willing citizens would be to adapting a new waste disposal method. As we can see from this problem, it is evident that many households do not recycle at all. It is a valid point to question, would people even go along with a mandatory program? The answer, through polls, is yes. A survey conducted with Wisconsin residents discovered that ninety-six percent responded that they believe their recycling efforts are worthwhile.3 Although some may argue the statistic would be lower across the board of the United States, a number that high is very promising. It does not seem difficult to educate people on the environment so they understand why it is necessary for a program. Regardless of the doubts some people may have, a recycling program is extremely necessary for the people, the United States, and the whole planet. The benefits of recycling should diminish any doubts. Arguments against a program have all been proven to be weak arguments and even the biggest issue of economics has been addressed. It is a much better choice financially to implement a full recycling procedure. In a world where global warming and going green are common terms in the English language, everyone should be able to say they are doing something to help. Everyone should be able to say they are recycling.

Father of the Bride Speech with Humor, Sentiment, and Love

Father of the Bride Speech with Humor, Sentiment, and Love (Stand up, mobile phone in hand)† Well thank you vicar it is a bit inconvenient at the moment I am just about to start the speeches." I’m afraid there's been a bit of a hiccup in the proceedings; the vicar has just phoned to say that we have to do the registry signing all over again. It appears that the groom’s pen wouldn’t work so he borrowed the vicar’s. He was still having problems so the vicar said. "Put your weight on it†(To the bride) I’m afraid that you are now Mrs. 179 lbs. I'm only going to speak for a couple of minutes because of my throat. If I go on too long my wife has threatened to cut it. I've tried to memorize this speech, which isn't easy when you have the memory retention of a goldfish. So forgive me if I resort to my notes every five seconds. When the happy couple announced that they were going to get married, I asked them what that entailed for me and my daughter said that I would have to give her away. To those of you who know me well, that came as a bit of a shock as I am not used to giving things away. Selling maybe, but giving away, I ask you. However, I did a deal with the groom, your tickets for a Wimbledon tennis match for my daughter. I hope you’ll agree that he came out best. My wife and I would like to welcome the groom's parents and all relatives and friends of both families to this very happy occasion. There are also several people who I. wish could have been here but aren't and hopefully they are keeping an eye on proceedings from afar. I would like to thank the beautiful bridesmaids for looking after the bride, the vicar for a lovely service, his boss for the great improvement in the weather and the staff at the h... ...u in the bar after the speeches. (Be very careful with this joke. It backfired on me. My sister-in-law, who I love dearly, was dressed all in scarlet!) Anyway, I would like to finish off, by giving a few words of advice, to the newly weds. You must always consider the words of Oscar Wilde. "Women are meant to be loved, not understood.† Marriage will bring to you main things—loyalty, self restraint, obedience, a sense of fair play, and a whole host of other virutes that you wouldn't need had you remained single. Put the seat down after you. And remember those two invaluable words â€Å"Yes dear.†. And finally some musical adiue. (Play the first couple of verses of Bobby Vee’s version of â€Å"Take Good Care of My Baby†) And now, at long last, I hear you say, it gives the great pleasure to propose the toast of long life and happiness to the bride and groom. Father of the Bride Speech with Humor, Sentiment, and Love Father of the Bride Speech with Humor, Sentiment, and Love (Stand up, mobile phone in hand)† Well thank you vicar it is a bit inconvenient at the moment I am just about to start the speeches." I’m afraid there's been a bit of a hiccup in the proceedings; the vicar has just phoned to say that we have to do the registry signing all over again. It appears that the groom’s pen wouldn’t work so he borrowed the vicar’s. He was still having problems so the vicar said. "Put your weight on it†(To the bride) I’m afraid that you are now Mrs. 179 lbs. I'm only going to speak for a couple of minutes because of my throat. If I go on too long my wife has threatened to cut it. I've tried to memorize this speech, which isn't easy when you have the memory retention of a goldfish. So forgive me if I resort to my notes every five seconds. When the happy couple announced that they were going to get married, I asked them what that entailed for me and my daughter said that I would have to give her away. To those of you who know me well, that came as a bit of a shock as I am not used to giving things away. Selling maybe, but giving away, I ask you. However, I did a deal with the groom, your tickets for a Wimbledon tennis match for my daughter. I hope you’ll agree that he came out best. My wife and I would like to welcome the groom's parents and all relatives and friends of both families to this very happy occasion. There are also several people who I. wish could have been here but aren't and hopefully they are keeping an eye on proceedings from afar. I would like to thank the beautiful bridesmaids for looking after the bride, the vicar for a lovely service, his boss for the great improvement in the weather and the staff at the h... ...u in the bar after the speeches. (Be very careful with this joke. It backfired on me. My sister-in-law, who I love dearly, was dressed all in scarlet!) Anyway, I would like to finish off, by giving a few words of advice, to the newly weds. You must always consider the words of Oscar Wilde. "Women are meant to be loved, not understood.† Marriage will bring to you main things—loyalty, self restraint, obedience, a sense of fair play, and a whole host of other virutes that you wouldn't need had you remained single. Put the seat down after you. And remember those two invaluable words â€Å"Yes dear.†. And finally some musical adiue. (Play the first couple of verses of Bobby Vee’s version of â€Å"Take Good Care of My Baby†) And now, at long last, I hear you say, it gives the great pleasure to propose the toast of long life and happiness to the bride and groom.

Introduction to Oboe and Bassoon

An Introduction Oboe and Bassoon By Marie A Rogers 300005290 Woodwind Techniques 1 1010-1100 Mr. Robinson The oboe is a soprano-range double reed instrument with a length of 62cm. Its wooden tube is distinguished by a conical bore that expands into a flaring bell. The modern oboe’s range extends from the B flat below middle C (b3 flat) to about 3 octaves higher (A6). The oboe has a very narrow conical bore. It is played with a double reed consisting of two thin blades of cane tied together on a small metal tube called a staple, which is inserted into the reed socket at the top of the instrument.Traditionally made from African Blackwood, also called grenadilla, the instrument is made in 3 parts. The top joint has 10 or 11 holes, most of which are manipulated by the players left hand. The bottom joint also has 10 holes, which are predominately controlled by the right hand. The bell has 2 keys that are not used very much by the player. Oboe History The baroque oboe first appeared in the French court in the mid-17th century, where it was called â€Å"hautbois†. This name was also used for its predecessor, the shawm. The basic form of the hautbois was derived from the shawm.Major differences between the two instruments include division into 3 sections or joints, for the hautbois, and the elimination of the pirouette, a cup placed over the reed that enabled the shawm players to produce greater volume. The latter develop more than any other, was responsible for bringing the hautbois indoors where, thanks to its more refined sound and style of playing, it took up a permanent place in the orchestra. Classical period brought upon an oboe whose bore was gradually narrowed, and the instrument became outfitted with several keys, among them were those for the notes D#, F, and G#.A key similar to the modern octave key was also added called the â€Å"slur key†. It was used more like the â€Å"flick† keys on the modern German Bassoon. Only later did French instrument makers redesign the octave key to be used in the manner of the modern key i. e. held open or upper register, closed for lower. The narrower bore allowed the higher notes to be played easier, and composers began to utilize the upper register of the oboe in their works. Oboe Reeds Most professional oboists make their own reeds since every oboist needs a slightly different reed to suit his or her individual needs.By making their own reeds, oboists can precisely control factors such as tone color and intonation. Novice players often begin playing on â€Å"fibrecane reed† which is made of synthetic material. Fibrecane reeds are much easier for the novice to control and take a shorter amount of time to ‘break in†, and usually last longer. After learning on fibrecane reeds, which are available in several degrees of hardness, a medium reed usually being used. These reed, like Clarinet and Bassoon reeds are made of arundo donax. Different types of OboesTh e oboe has several family members. The most widely known today is the Cone Anglais or English Horn, the tenor (or alto) member of the family. A transposing instrument, it is pitched in F, a perfect 5th lower than the oboe. The Oboe d’ Amore the alto (or mezzo soprano) member of the family, is pitched in A, a minor 3rd lower than the Oboe. A less commonly played instrument is the Bass Oboe which is an octave lower than the oboe. Even less common is the Hecklephone, which has a wider bore and larger tone than the bass oboe. Only 165 hecklephones have ever been made.Its hard to find competent players because of the rarity of the instrument. The least common is the mussette or (piccolo oboe), the sopranino member of the family (usually pitched in Eflat or F above the oboe), and the Contrabass Oboe ( typically pitched in C, 2 octaves deeper than the standard oboe). The Bassoon Bassoon is a member of the double-reed family, and generally plays in the bass and tenor registers. The b assoon plays most commonly in concert bands, orchestras and chamber ensembles. It is a non transposing instrument.The bassoon is generally made of maple, with medium hard types of wood, such as sycamore, maple and sugar maple preferred. Less expensive models are also made of materials such as polypropylene and ebonite, primarily for student and outdoor use. The bassoon is 4. 4 feet long. The bore of the bassoon is conical, and the two parallel bores of the boot joint are connected at the bottom of the instrument with a U- shaped metal connector. Both bore and tone holes are precision machined, and each instrument is finished by hand for proper tuning.The bocal connects the reed to the rest of the instrument and is inserted into a socket at the top of the wing joint. The range of the bassoon begins at bflat 1 and extends upward over 3 octaves. Bassoon history Earlier bassoons were called â€Å"Dulcian†. They two instruments are quite similar; they both have a double reed fitte d into a metal crook, obliquely drilled tone holes, and a conical bore that doubles back on itself. The origins of the dulcian are not clear, but by the mid 16th century it was available in 8 different sizes from soprano to great bass.Its primary function seems to have been to provide the bass in a typical wind band of the time. Early â€Å"dulcian† technique was rather primitive, with 8 finger holes and generally one key, indicating that it could only play in a few keys. The Baroque period was when the bassoon became very similar to what it is today. The man most likely responsible for developing the true Bassoon was Martin Hottorre. He was responsible for breaking the instrument down the one-piece dulcian into 4 sections (bell, bass joint, boot and wing joint).The modern Bassoon exists in two distinct primary forms the Buffett system and the Heckle system. Most of the world plays the Heckle system, while the Buffett system is primarily in France, Belgium, and parts of Latin America. Bassoon techniques The Bassoon is held diagonally in front of the player, but unlike the flute, oboe, and clarinet, it cannot be supported by the players hands alone. Some means of additional support is required; the most common ones used are a neck strap or shoulder harness attached to the top of the boot joint, a seat trap attached to the base of the boot joint which is laid across the chair seat prior to sitting down. To stabilize the right hand, many Bassoonists use an adjustable common shaped apparatus called a â€Å"crutch†, which mounts to the boot joint. An aspect of Bassoon playing technique called flicking involves the momentary pressing or â€Å"flicking† of the high A, C, and D keys by the left hand thumb at the beginning of certain note in the middle octave in order to eliminate the cracking or brief microphonic that happens without the use of the key.Bassoon Reeds Bassoon reeds, made of Arundo donax cane, are often made by the players themselves , although beginner bassoonists tend to buy their reeds from professional reed makers or use reeds made by their teachers. Reeds begin with a length of tube cane that is split into three or four pieces. The cane is then trimmed and gouged to the desired thickness, leaving the bark attached. After soaking, the gouged cane is cut to the proper shape and milled to the desired thickness, or profile, by removing material from the bark side.This can be done by hand with a file; more frequently it is done with a machine or tool designed for the purpose. After the profiled cane has soaked once again it is folded over in the middle. Prior to soaking, the reed maker will have lightly scored the bark with parallel lines with a knife; this ensures that the cane will assume a cylindrical shape during the forming stage. On the bark portion, the reed maker binds on three coils or loops of brass wire to aid in the final forming process. The exact placement of these loops can vary somewhat depending on the reed maker.The bound reed blank is then wrapped with thick cotton or linen thread to protect it, and a conical steel mandrel (which sometimes has been heated in a flame) is quickly inserted in between the blades. Using a special pair of pliers, the reed maker presses down the cane, making it conform to the shape of the mandrel. (The steam generated by the heated mandrel causes the cane to permanently assume the shape of the mandrel. ) The upper portion of the cavity thus created is called the â€Å"throat†, and its shape has an influence on the final playing characteristics of the reed.The lower, mostly cylindrical portion will be reamed out with a special tool, allowing the reed to fit on the bocal. After the reed has dried, the wires are tightened around the reed, which has shrunk after drying. The lower part is sealed (a nitrocellulose-based cement such as Duco may be used) and then wrapped with thread to ensure both that no air leaks out through the bottom of the reed and that the reed maintains its shape. The wrapping itself is often sealed with Duco or clear nail varnish (polish).The bulge in the wrapping is sometimes referred to as the â€Å"Turk's head†Ã¢â‚¬â€it serves as a convenient handle when inserting the reed on the bocal. To finish the reed, the end of the reed blank, originally at the center of the unfolded piece of cane, is cut off, creating an opening. The blades above the first wire are now roughly 27–30 mm (1. 1–1. 2 in) long. In order for the reed to play, a slight bevel must be created at the tip with a knife, although there is also a machine that can perform this function. Other adjustments with the knife may be necessary, depending on the hardness and profile of the cane and the requirements of the player.The reed opening may also need to be adjusted by squeezing either the first or second wire with the pliers. Additional material may be removed from the sides (the â€Å"channels†) or tip to b alance the reed. Additionally, if the â€Å"e† in the staff is sagging in pitch, it may be necessary to â€Å"clip† the reed by removing 1–2 mm (0. 039–0. 079 in) from its length. Playing styles of individual bassoonists vary greatly; because of this, most advanced players will make their own reeds, in the process customizing them to their individual playing requirements.

Ganster essays

Ganster essays MONEY, POWER, and RESPECT ...are the keys to life of being a gangster. Once you get the money, you get the power; once you get the power, you get the respect. Today, when people hear of gangsters, they think of a group of teenagers, who are up to know good, who like to start trouble and conflict, and just do vigorous and malicious acts all the time. Many portray gangsters as a menace to society. But, what the people do is stereotype them through what they see on television and movies. Some gangs are not like that at all. I believe that gangsters play a huge role in our society. Gangs have been and will always be a part of society. They are very influential to our society, a negative influence is put on our society if something bad happens, and it is reflected around the town. Gangsters create an environment where basically it is a family. A gang is a family, where they look after one another, and where one can find comfort. In the film Goodfellas, the Mafia is a bunch of well-known individuals around town who are all really close friends. Gangsters have been around for many years. They have in one form or another been around for hundreds of years. For example pirates were in some way or another a form of an organized gang, to cowboys, to the groups that traditionally come to mind when one thinks of modern day gangs the crips and bloods, and so on. Gangsters have changed over the years. In the Review of Goodfellas, the gang that was across the street was there to help the community. As years passed, gangs have become more violent. There are just as many gangs today as there ever were, and they are getting more violent. Children today have to worry about what colors not to wear, for the fear of making a gang claiming that color angry is a matter of life and death. Teenagers in gang wars are killing each other like target practice. This young society is out of control and no one knows what to do. We are su ...

Marshal vs. Martial

Marshal vs. Martial Marshal vs. Martial Marshal vs. Martial By Mark Nichol Marshal and martial are a pair of words that, perhaps aided by similar associations, are often confused. Marshal The first image that marshal provokes in one’s mind, at least for Americans, is likely a lawman of the Old West, but the word’s origin is hundreds of years older. The term comes from a Germanic compound meaning â€Å"horse servant.† (The first word in the compound shares its etymology with mare, the word for a female horse.) From this humble beginning, the word was later associated with the leader of a medieval nobleman’s cavalry and later became a military rank equivalent to general. (It is this meaning that speakers of British English are more familiar with, because this military rank persists in the United Kingdom and in countries with military traditions inspired by that country.) It was then adapted to civilian usage as a law-enforcement position, so that now, in addition to your run-of-the-mill federal marshals, there are fire marshals, who enforce fire-prevention ordinances, and air marshals informally also referred to as sky marshals who provide security on commercial passenger airplanes. (The latter terms became much more ubiquitous after the 9/11 terrorist attacks, when their numbers were increased significantly.) â€Å"Air marshal† is also a high military rank in certain air forces. In addition, the equivalent of a police chief in a large military unit is known as a provost marshal; the first word in that title, borrowed from French (and originally from Latin), is pronounced â€Å"PRO-vo.† Marshal is also sometimes used to identify a person in charge of a ceremonial event, though it appears more often modified to â€Å"grand marshal,† indicating the honorary leader of a parade. It is also a verb that means â€Å"to lead† or â€Å"to organize,† as in â€Å"The general marshaled his forces.† (Note that the preferred spelling for the past tense and other inflections is with a single l.) Marshal, influenced by the occupational surname Marshall (from an obsolete spelling), is often incorrectly spelled like the name. Martial Like marshal, martial has a belligerent background: It stems from the Latin word martialis, meaning â€Å"pertaining to Mars.† That Roman god, borrowed from the ancient Greeks’ similar god Ares (not to be confused with name of the Zodiac sign Aries, from the Latin word for ram), was the god of war, though he also had protective aspects lacking in his blindly bellicose Greek counterpart and was also an agricultural god. (He also gave his name to the third month of the year, the beginning of the season for both planting and campaigning.) Martial is used in the phrase â€Å"martial arts,† referring to disciplines for hand-to-hand combat ranging from Brazil’s capoeira to Israel’s krav maga to more familiar Asian practices such as karate and judo. It also modifies nouns in terms such as â€Å"martial law,† referring to extreme measures put in place by a government in times of national emergency, and court-martial (hyphenated as a holdover from its French origins), which refers to a military trial or a court in which a panel of military personnel presides over such proceedings. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:12 Signs and Symbols You Should KnowWhat to Do When Words Appear Twice in a Row10 Tips About How to Write a Caption

What characterised the Anglo-American Special Relationship during the Essay

What characterised the Anglo-American Special Relationship during the Cold War - Essay Example ps were cemented by the establishment of close ties between subsequent leaders of these countries as they sought to work together in national goals of influencing global economic and political systems. The cold war era is one of the period were the United States and Britain cooperated in a number of areas as both nations sought to secure their interests against resilient Soviet Union. The Anglo-American cooperation during cold was set had the objective of establishing close coordination in areas such economic performance, sharing of technological innovations and enhancing security through cooperation in defence and military movements in strategic areas. The strategies for achieving these goals were pegged at achievement of mutual benefit although there were instances where the two friendly nations were unable to share a common perspective on an issue as seen in the British attempt to ouster Nasser from Egypt presidency, which the United States did not support.1 However, the Anglo-American special relationship worked for the benefit of the countries especially when facing a perceived common threat. Therefore, given the mutual perception of Russia held by both Britain and the United States, it was only practical that the relationship would establish more areas that they agreed than where the countries did have a consensus on the best approach to handle a given domestic or international situation. Many nations that emerged from the Second World War as well as countries that had gained their independence in the past few decades faced considerable danger of falling under the influence of Soviet Union especially since they did not have strong institutional and political structures to assert their own identity. However, the reaction from these countries towards the Soviet Union could not be compared to the level of cooperation put in place by the United States and Britain as the two countries developed a coalition to face any potential threat from the Soviet Union in

5 questions 1 paragraph each Essay Example | Topics and Well Written Essays - 250 words

5 questions 1 paragraph each - Essay Example The term kairotic refers to the most appropriate time. Thus, smart cars were produced when people were already overburdened by escalating fuel prices due to global economic hardship. Smart cars were meant to help consumers use their hard-earned cash in other alternative instead of spending all their earnings on fuels. It is also a kairotic moment for American consumers to ride in smart cars. We are a smart generation and thus everything about us should be smart. Success of smart cars will eliminate the blame that Americans are the greatest polluters. A typical college paper is a â€Å"data dump†. This implies that college research papers lack adequate of practical data and information from the field or the actual problem. Moreover, the phrase implies that college research papers are developed from a theoretical perspective. Plagiarism is a form of academic dishonesty that involves using other people’s work or ideas without giving them appropriate credit (Trachsel 32). In my writing, I avoid plagiarism by using the appropriate referencing style and in text citations for any borrowed idea or

Coursework3 Essay Example | Topics and Well Written Essays - 500 words

Coursework3 - Essay Example However, according to some, the U.S. benefits the most from globalization (Weber et. al.). New businesses have a much greater earning potential under globalization, as they are able to immediately reach both a potential workforce and potential customers from a much larger, global population. There is the possibility that with increased interests and partnerships in another country, this may act as a deterrent to attacking or invading that country; but the opposite scenario may also become more likely, where nations act militarily to defend their interests. The disadvantages of a global economy include corporate policies that do not take into account the best interest of developing countries they do business in. There have been many protests against globalization and its exploitation of cheap labor in third world countries. There may also be a negative effect on the environment when businesses race to obtain the cheapest materials, and are not subject to legislation and regulations overseas. The increased travel to foreign countries also increases the emission of greenhouse gases. There are also new dangers associated with globalization. A global economy that increasingly utilizes the internet can also quickly spread extremist ideologies (Weber et. al.). Greater international trade can also lead to greater distribution of illegal drugs. And the increased travel associated with globalization can speed the transmission of disease. These new dangers of globalization have become the new challenges of the post-Cold War world. Weber, Steven, Naazneen Barma, Matthew Kroenig, & Ely Ratner. â€Å"How Globalization Went Bad.† Foreign Policy. January/February 2007. Carnegie Endowment for International Peace. 15 April 2007 http://en.wikipedia.org/wiki/The_Global_Economy One of the pictures that is the most moving is the fourth picture in â€Å"The Berlin Wall: A Pictorial History.† This picture is of an East