Descriptive Words for Wine - 2763 Words

DESCRIPTIVE WORDS FOR WINE Wine tasting, as a production control technique, depends upon converting into words the impression created by the reaction of the wine on the taster s palate. In order that one wine, tasted by several individuals, be reported in the same way by each, it is necessary that all of the tasters use the same words for the separate palate impressions the wine creates. The terms used in sensory examination fall naturally under the four headings of appearance, color, taste and odor. I. APPEARANCE: The appearance of a wine is judged upon whether or not the wine seems clear or contains sediment or suspended material of a colloidal or larger particle size. Brilliant: wines free of any visible solids and†¦show more content†¦Aroma and Bouquet Odors: The term aroma is reserved to describe those pleasant and desirable odors which are characteristic of the unfermented grape. Fermentation aroma refers to the additional odors present in the wine after fermentation. Fermentation aroma may consist of the odors from the fermentation by-products common to all fermentations and the odors from the substances produced by the action of the yeast and the basic aroma substances in the grapes. Bouquet refers to the odors produced by the interactions of the aroma substances with the container, with a small quantity of oxygen, and with one another. One can distinguish tank aging bouquet from bottle bouquet. It is particularly during long bottled aging of suitable red tables wines, that pronounced bouquet develops. 1. Aroma: a) Varietal: Certain of the grape varieties, when grown under optimum conditions, have aromas which are characteristic of the particular variety. While some of these characteristic varietal odors may be described as smelling like some other fruit or in general terms, it is felt that the varietal aromas are basic to sensory examination and that they should stand as such. Trained enologists should have a built-in impression of the basic aromas of those varieties in which the aroma is easily detectable, so that when confronted with an unknown sample, they are capable of recognizing and identifying the aroma. Some of the varieties consideredShow MoreRelatedThe Cask of Amontillado by Edgar Allan Poe888 Words   |  4 Pageselements to convey an emotional impact. He utilizes irony, descriptive detail of setting, and dark character traits to create the search of sinful deceit. Poe also uses first person, where the narrator is the protagonist who is deeply involved . The purpose is to get the reader to no longer be the observer. He wants them to see with Montressor?s eyes, hear with his ears, and to react as he would. There is no real violence in the modern sense of the word. However, it is more horrifying because rather thanRead MoreStrategies for Translating and Interpreting Cultural Words Related to Ecology and Material Culture1743 Words   |  7 PagesStrategies for translating and interpreting cultural words related to ecology and material culture As you may know, translation and interpretation are a kind of activity which inevitably involves at least two languages and two cultural traditions. As this statement implies, translators and interpreters are permanently faced with the problem of how to treat the culture aspects implicit in a source text and of finding the most appropriate technique of successfully conveying these aspects inRead MoreLiterary Analysis Of The Cask Of Amontillado 1493 Words   |  6 Pagesagainst Fortunato, a wine connoisseur and the victim, that has insulted him. Montresor finds Fortunato at a carnival and lures him into the catacombs of his home by offering him a special kind of wine. While in the catacombs, Fortunato becomes very drunk and Montresor buries him alive. Poe used something called the â€Å"Unity of Effect† and this means that everything he uses in his writings are relevant. The title of this short story is very interesting. A cask is just another word for a barrel. Amonti lladoRead MoreThe Rise Of Poe By Edgar Allan Poe1635 Words   |  7 PagesThe Rise of Poe The words people use and how they use them holds so much power within themselves. It seems that, people are always searching for the right words to express their true emotions towards a certain subject. Artists and authors manage to make a living off of knowing how to use the right words to reach through to their platform. Though within his time, Edgar Allan Poe did not have an established platform and was seen as estranged; he still dabbled as an author and has made many famous shortRead MoreA Tale Of Two Cities Dialectical Journal1253 Words   |  6 Pagespeople in the French Revolution. Dickens wanted us to see the cold hearted ways of these people, but he also wanted us to see why they did it, and that they actually do have hearts. Fate (...) scrawled upon a wall with his finger dipped in muddy wine lees - BLOOD. From the beginning of the book, Dickens emphasizes the fate of these people. BLOOD, will be shed in the French Revolution, and the man who scrawled upon a wall, will be the main start of it all. The fate of these people will ultimatelyRead MoreDescriptive Linguistics In Literary Studies By M. K. Halliday Summary1072 Words   |  5 PagesM. A. K. Halliday: In his essay â€Å"Descriptive Linguistics in Literary Studies†, Halliday (1970) explains that the categories and methods of descriptive linguistics are as much applicable in the analysis of literary texts as in the analysis of any other kind of textual materials. In this approach, he focuses the attention on the revelation and precise description of language features which might remain undiscovered because of inexact linguistic investigation. Halliday in his approach uses the termRead MoreThe Poem Stripper by Mervyn Morris Essays797 Words   |  4 PagesThe poem Stripper by Mervyn Morris speaks of a poet who, after a long day decides to treat himself to wine and music at a club but, unfortunately had to part-take in the performance of a female exotic entertainer which was not a part of his plan. Though, the poet had no intention in watching the entertainment, at the end of the poem it shows how much of an inspiration the entertainment and the ambiance had on him. The poem also speaks of the discomfort the performer had as if she had no voice asRead MoreCask of Amontillado Imagery Analysis Essay703 Words   |  3 Pagesactions of the revenge and deception of the foolish Fortunado. By using descriptive words and phrases to help us imagine the characters and setting the readers are drawn further into the suspense. Beginning with the descriptions of the carnival, usually a joyous time, it is not so joyous but mostly dark with the vision of â€Å"[dusk] one evening during the supreme madness of the carnival season.† (Poe page 2) By using words like â€Å"dusk† and â€Å"madness† Poe takes away from the light atmosphere of the carnivalRead MoreWhat Makes the Pardoner Corrupted in Geoffrey Chaucer The Pardoneer ´s Tales701 Words   |  3 Pages In the story, â€Å"The Pardoner’s Tales†, Geoffrey Chaucer wrote the character the Pardoner in descriptive way. He describe the Pardoner’s corruption teaching and the way the Pardoner act in the tale. The religious that the Pardoner teaching is corrupted and very selfish, greediness, and gluttony. This thing are all opposite to what the real church religious is teaching. In the story, he tricks the people to buy his fake relics and other things by using the church’s believe. The Pardoner act and hisRead MoreEssay on Rhetorical Analysis- the Grapes of Wrath967 Words   |  4 PagesRhetorical Analysis- The Grapes of Wrath â€Å"You don’ know what you’re a-doin’,† were Casy’s last words before he died as a martyr. Casy died for his cause, his belief that the elite were not truly aware of how their greed was causing the suffering of the weak and that the weak could only surpass their sorrows if they worked together. Steinbeck uses chapter 25 of Grapes of Wrath to portray this very message. Steinbeck uses an array of rhetorical devices such as symbolism and the use of a instructive

Reducing Recidivism, Provide Treatment For Offenders, And...

In the United States and around the world there is an epidemic involving drug addiction. Also, we are facing a growing problem revolving around prison overcrowding, due to inmates that have committed drug related crimes, or offences while under the influence. There’s a solution that would help society and lessen overcrowding, and that’s to help those that are committing crimes due to an addiction disorder. In this paper, I will explore option’s that will help the growing population, reduce recidivism, provide treatment for offenders, and assist with re-entry. Substance use disorder is characterized by: the use of a mood or behavior altering substance in a maladaptive pattern resulting in significant impairment or distress, such as†¦show more content†¦According to Murray (2013), In 2011 the Bureau of Prison’s reported drug offenders constitute for 46.4 percent of the state prison population and 60 percent of the federal population. Many persons arrested were actively engaged in drug use around the time of their arrest. Current urinalysis surveys of persons arrested in twenty-two major cities in the U.S indicted that roughly over half of arrestees tested positive for at least one illicit drug. While 45 percent of state prisoners and 41 percent of federal prisoners say, they were under the influence of drugs when they committed their offence. Therefore, It is clear that drug related behavior takes up a significant part of the prison population. Along with overcrowding comes increased costs to house offenders. The costs of incarceration in the United States are high. Murray (2013) continued to state that, The Federal Bureau of Prisons calculated the average yearly cost to incarcerate an inmate at $31,286. The average cost for a state prisoner was $24,870 and the cost for those housed in local jails was $20,225. This varies depending on state and security level. Considering costs and the swelling inmate population. It has be come imperative to find ways of keeping offenders from reverting to crime. Thereby reducing the amount money devoted to new jails. Intensive substance abuse treatment programs have become an important partShow MoreRelatedIncarceration Of The United States3014 Words   |  13 Pagespresence of recidivism. With our ever growing incarceration rates and the cost of housing individual offenders averaging $22,000 a criminal justice agenda. Recidivism refers to a person s relapse into criminal behavior resulting in rearrests, reconviction or return to prison with or without a new sentence during a three-year period following the prisoner s release (National Institute of Justice.) Many programs have been implemented in our prison system to help reduce the recidivism rates. ProgramsRead MorePrograms That Help Convicts Return Of The Community1520 Words   |  7 Pagesof information and support programs are offered to guide convicted criminals released from federal and state prisons and jai ls prepare for their reentrance into society. These programs’ main aim is to equip prisoners with skills and information to assist them in their transition from prison into the community and help them survive life outside of prison. These curriculums offer a lot of relevant knowledge according to each prisoner’s situation. This process phase of the development is called â€Å"ProtectRead MoreDo Prisons Work Essay example2876 Words   |  12 PagesIncarceration and Treatment Programs. Critically examine the Current Treatment Programs offered and Subsequent Impact on Recidivism upon Individuals being released globally and WA specifically. This study will examine the effectiveness of current prison treatment programs in Australia, New Zealand, South East Asia, United States of America in rehabilitating or reforming an individual and coinciding recidivism rates upon a prisoners release. Prison based treatment programs for sex offenders in WesternRead MoreThe Drug Addiction Epidemic Of America Essay1679 Words   |  7 Pagesinheritance or life insurance proceeds. For those addicts who want rehabilitation, finding a bed in a treatment center is a challenge; thus, many become frustrated and continue on a path of destruction. If addicts commit a criminal offense, the courts provide assistance. Due to the over- crowding of jails and prisons, many states are increasing the level of supervision, the level of drug treatment, and the intensity of probation at the front end as a formula to put broken people on the right trackRead MoreThe United States Prison System Essay1927 Words   |  8 PagesThe United States prison system struggles eminently with keeping offenders out of prison after being released. According to the Bureau of Justice Statistics, more than third of all prisoners who were arrested within five years of released were arrested within six months after release, with more than half arrested by the end of the year (Hughes, Wilson, Beck, 2001). Among prisoners released in 2005 in 23 states with available data on inmates returned to pri son, about half (55 percent) had eitherRead MoreCorrectional Facilities And A Safe Environment For Both Inmates And The Staff Of The Facility Essay1929 Words   |  8 Pagesrelased from America’s state and federal prisons every week and arrive on the doorsteps of our nation’s communities† (â€Å"Prisoners and Prisoner Re-Entry, para 1). Understanding and knowing what works within a facility can mean life or death. It is also important that society understands that these inmates will most likely re-enter society. How they react when they re-enter the community is dependent upon what they learn and how they are treated within the facility where they are housed. Correctional facilitiesRead MoreEssay about Recidivism: Prison and Ex-offenders2347 Words   |  10 PagesThe Argumentative Research Paper Melissa Walker (an acquaintance of the author) sits within the walls of her concrete cell at Fluvanna Correctional Center for Women (FCCW). Walker is making a contribution to this year’s recidivism rate. She was released from prison in 2008 after serving seven years of confinement. Sadly to say, this year she reoffended by stealing credit card information from her â€Å"Productive Citizenship† instructor. Her new charges are credit card theft, forgery, as well asRead MorePrison : Recidivism And Reentry3158 Words   |  13 PagesWomen in Prison: Recidivism and Reentry The study of recidivism amongst women in prison is important because most research focuses on the male population. The reasons for the â€Å"revolving door† phenomenon are different for women; therefore, their treatment should be more gender focused and specific to their needs. Judging by the rates at which women recidivate, you could assume that somewhere along the way the system has failed them. What role does drug use, motherhood, mental health, physicalRead MorePrison : Recidivism And Reentry3158 Words   |  13 PagesWomen in Prison: Recidivism and Reentry The study of recidivism amongst women in prison is important because most research focuses on the male population. The reasons for the â€Å"revolving door† phenomenon are different for women; therefore, their treatment should be more gender focused and specific to their needs. Judging by the rates at which women recidivate, you could assume that somewhere along the way the system has failed them. What role does drug use, motherhood, mental health, physicalRead MorePreventing Delinquency And Its Effects On Society1831 Words   |  8 Pagesyoung lives from being wasted, but also prevents adult criminal careers and reduces the burden of crime on its victims and on society. He claims that it costs states billions of dollars a year to arrest, prosecute, incarcerate, and treat juvenile offenders. Investing in successful delinquency-prevention programs can save taxpayers seven to ten dollars for every dollar invested, primarily in the form of reduced spending on prisons. The mo st successful community-based programs are those that have huge

Mentor Free Essays

Instead of cursing the dark we have to light a candle; instead of looking down at the gutter at the roadside on a moonless night why not look up and appreciate the stars   in the sky? We should put passion in every undertaking. And instead saying â€Å" It’s cloudy outside but it’s a Sunday,† why not make it as an opportunity and say   â€Å"It’s a   great Sunday!† Meaning you’re optimistic that the day   would turn out right  Ã‚   because you are free from your office work—of your responsibility here–  Ã‚   despite the clouds hovering at the horizon. Right? In short we, all of you (managers, supervisors, section heads) should try to inspire others through your thoughts, words and deeds. We will write a custom essay sample on Mentor or any similar topic only for you Order Now First you should think and act as mentors and not mere managers or slave drivers of employees.   A mentor says â€Å"we have to do this way,† rather than ordering a subordinate â€Å"to do that way.† Make yourself  Ã‚   part of the solution – a member of the team. As a mentor you take every problem as a new challenge. As proactive mentor you have to be ahead of the situation or you have to put up measures to prevent potential problems   to crop up. To be an effective mentor you have to have the unlimited capacity to understand. How? Review your college psychology, about human nature or behavior, about motivation and aspirations of individuals. Make your subordinates feel that their aspirations and ambitions would be addressed by playing   their roles in the company. Make their individual ambitions and the company’s objective   one. Make them proud to belong to the company since they are being taken care of including their loved ones. To be a competent mentor every manager should have an open line of communication. You have to remove the partitions and cubicles. Let every worker approach you any time of the day – or night — and help him solve even his personal problem. As a mentor your responsibility does not end after office hours. The communications line should be open 24 hours a day. Mentoring is like coaching a football or basketball team. A coach is a mentor-leader —not a manager– because he inspires people. Your effectiveness as a coach could be measured on how the athletes play the game and not on the number of games won. The objective of the manager is to win all the games. As for the coach? His foremost consideration is the welfare of the individual players including their future and direction. Winning is secondary. Winning is not the objective. Winning a game or the championship should be the result of mentoring. No amount of shouting, cursing or suspension could make a player give a 100-percent contribution to a game if he is not inspired to play. He only gives his best because of the motivations from his coach. An example is Carter of the popular movie Coach Carter. He made men out of the spoiled and undisciplined youngsters. He transformed their lives—and their future. He considered every game lost an opportunity for each of his players to improve and do better. Carter   provided them reasons to live a beautiful and fruitful life. Another organization where you can find a mentor-leader is the Army. It is not the platoon leader but it’s usually the platoon sergeant who motivates the infantrymen during battles. One factor that inspires the soldiers could be the courage of the sergeant. And he leads in front of his platoon every skirmish. Because he has the extensive knowledge and experiences acquired from previous battles his men have confidence of his leadership. They know that what the sergeant is doing is  Ã‚   for their welfare and to reduce casualties.   In short extensive knowledge and courage play an important role in motivating people. And you can have more knowledge by attending managerial and motivational workshops on your initiative and on your own time. In short self-improvement. Another role you should play as leader is that of a facilitator. You should group your subordinates into teams not as work-related groups, like budget, accounting,   or disbursing section .Each team has an objective to accomplish—just like every squad in the army. Each team member has a defined role to play or a specialization.The men in a squad don’t carry the same type of weapon. One carries a bar or a special weapon which is effective for long range shooting. Another carries a machine gun for close combat. Others carry assault   rifles for the final push. Others carry sniper’s rifle with night vision for evening assault, and so forth. And in the absence of the point -man, the next in rank can take over to accomplish the objective of the team since every member’s role is clearly defined. So you have a logistical team rather than a dispatching section. Each team leader is empowered to make decisions. In case of misunderstanding or conflict in the implementation of an office policy, as manager or supervisor you act as collaborator but not as compromiser. As team member you consider everyone in the group as your   colleague or peer not as your immediate supervisor or your direct subordinate. Each role should be defined not by the ranking of the position but by specialization or skills. Thus, the secretary   becomes communications specialist and the telephone operator the   solutions provider—   for she gives answers to queries, Right? With these changes each can assert his role in the organization and he could measure his overall contribution. Even the janitor must have a position fitted to his contribution — as sanitation specialist. Try to imagine a single day without a janitor. You will find that the following day everything is in chaos or the office smelly. In case of conflict, as facilitator you initiate collaborative work, you initiave   comprehensive cooperation from all the members of the team. For an example in the advertising department, you yave to facilitate the production of the best creative idea for a promotional campaign. In this case you don’t have to criticize ideas presented. You have to facilitate the frution of the ideas into a useful concept. As facilitator you have to be highly assertive so it would be faster for a collegial decision to crop up from the team. Another role you should play as supervisor is that of a monitor. In short you have to record and take note of the progress of each team in your group. You don’t have to record their attendance nor whether they come on time or leave the office earlier. That’s not the point. As monitor you record as to how far they are from the goal. You have to be goal-oriented. You manage by objective. To be an effective monitor you have to be competent about   information management—the ins and outs of the system.In short you have your own system to grade your members. In the military there is such thing as demerits. For example you wear a complete uniform you would be given 100 merits. Any stain or dirt in the uniform, or improper wearing of a single insignia   the officer would give you the corresponding demerits. In this way your team members know their goal if they could make   you objective and make it   perfectly.. The military for example, has its own counterintelligence group. This way the military plays it safe by moving ahead of its enemies. This means you monitor the contribution of each member of the team and advice them from time to time as the necessary adjustments needed in their activities. Another function you should do as manager is that of a coordinator. In this situation you act not only as the coach of the team. You act at   the same time  Ã‚   the team captain or   the playing coach. You coordinate the maneuvers on the court as team captain. All the members of the team observe you from a distance as to what signals you are transmitting to them. As coordinator you know the specialized skill of each member. Like basketball, you know   how the guard or the forwards functions during set plays. You know the capacity   of your center or you know who would be the slotman or pointmaker during crucial time of the game. In short each man has a specialization—just like in your department or section. In basketball, the team captain sometimes decide  Ã‚   as to when they   need   to rest – and not necessarily the coach–   and transmit this need to the coach or the bench officials for the team to take a rest or take a time out to   change plan of  Ã‚   maneuvers . Compared to our company, as facilitator you must have the hands-on knowledge of the operation of your division or section.You cannot play as team captain if you don’t know the limit of your teammates, right? To summarize the following table show you the roles and the competencies needed: ROLES   COMPETENCIES NEEDED MENTOR       Big understanding; open-mindedness, effective verbal and oral Communications; ;extensive understanding of human Motivations; example that of a coach; can   emphatize FACILITATOR  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   team-building skills; delegation of authority; assume Responsibility; will not compromise solution; example That of a college instructor;example:   basketball team captain MONITOR     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Proactive and goal-orientation; ability to detect Weaknesses; extensive analytical ability; example: a high school teacher; another example is the Army’s demerit system. COORDINATOR  Ã‚  Ã‚  Ã‚  Ã‚   Proactive; ability to measure capacity and limits; ex: team captain;   he gets the opinion of the members of the team to arrive at a good decision; ability to get the attention of every member of the team; ability to get respect from the team. Case 1 Shaheen Matombo, staff member The case of Shaheen is not an isolated one. It is always the problem of single mother who doubles as head of the family. Shaheen is not a hopeless case. In fact Shaheen has offered an alternative schedule of 8:30 a.m. in exchange for a 30-minute lunch break. As CEO I would suggest to Andre Tate, Shaheen’s manager, to adopt the staff member’s offer of arriving at 8:30 with 30-minute lunch break, with off at 5 p.m., just like everybody in the office. As manager   it is the foremost to maintain manpower, especially that   Shaheen is a product of a computer college. It is the goal of Shaheen’s immediate supervisor to give the newcomer—three months at work—a chance to develop herself in her workplace. In this age of computers,   and flexible time, the offer of Shaheen is laudable.   Morale of her co-workers would not be affected if the change of Shaheen’s schedule would be known by everybody in the office.And   the same flexible time schedule would be offered to anybody who have the same reasons that of Shaheen. As manager, Andre should also provide a counteroffer. Meaning, Shaheen would follow her suggested schedule religiously.And a single late or failure to follow the schedule may mean she has to revert to the 8 a.m. regular time. During contingency, Shaneen would be given the chance to work online at home, so by the time she will be at the office she would not miss any important call. A system would be installed that calls made at 8 a.m. to the office would be coursed through the home telephone or computer of Shaheen at home. Another counteroffer would be for Shaheen to observe her suggested schedule but without coffee breaks of 15 minutes in the morning and another coffee break of 15 minutes in the afternoon. In short let Shaheen eat at his work station in exchange for her coming at 8:30 p.m. Since Shaheen is a computer graduate, sooner she would learn the ropes and could be effective in her work. As manager, Andre’s work is to maintain cohesion, morale and develop through training all the employees, not only Shaheen. As manager, Andre’s responsibility is to develop human resources in the company, particularly at this time when it would be hard to hire competent employees who are readily knowledgeable with office work. One of the   four approaches to effective values (HM 2022, frame 17 of lecture 2) is emphasis on human relations where the goal of the manager is maintaining human relations. Shaheen stay in the office can be considered probationary for it   takes   from three to six months before an employee becomes regular. Assuming Shaheen is already a regular staffer, the more that she should be retained and given the chance to improve herself.   In this case, Andre may assign a veteran worker or her supervisor as her office mentor. Shaneen needs the guidance of a facilitator and coordinator who understands her first and second willing to help her until she may be six months in office. In this way, if she would not improve, Andre have the reason to look for her replacement or put her in a job that does not require her to be at 8 a.m.. Of she may be given flexible time schedule to suit her work at home. The manager should understand the situation of Shaneen from the poiont of view of a parent. The manager should try to wear the shoes of Shaheen to undertanding extensively the situation Shaheen is in. As mentor, Andre should inspire Shaheen to work better and improve in her work. Andre should have the capacity and the patience to work with a worker like Shaneen For sooner, Shaheen may improve for she has the potential to be an effective worker.                How to cite Mentor, Essay examples

Pinnacle Manufacturing Case free essay sample

Your firm has an employee who reads and saves articles about issues that may affect key clients. You read an article in the file titled, â€Å"EPA Regulations Encouraging Solar-Powered Engines Postponed? † After reading the article, you realize that the regulations management is relying upon to increase sales of this division might not go into effect for at least ten years. A second article is titled, â€Å"Stick to Diesel Pinnacle! † The article claims that although Pinnacle has proven itself within the diesel engine industry, they lack the knowledge and people necessary to perform well in the solar-powered engine industry. . You ask management for a tour of the Solar-Electro facilities. While touring the warehouse, you notice a section of solar-powered engines that do not look like the ones advertised on Pinnacle’s Web site. You ask the warehouse manager when those items were first manufactured. He responds by telling you, â€Å"I’m not sure. We will write a custom essay sample on Pinnacle Manufacturing Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I’ve been here a year and they were here when I first arrived† 3. You also observe that new computerized manufacturing equipment has been installed at Solar-Electro. The machines have been stamped with the words, â€Å"Product of Welburn Manufacturing, Detroit, Michigan. 4. During a meeting with the facilities director, you learn that the board of directors has decided to raise a significant amount of debt to finance the construction of a new manufacturing plant for the Solar-Electro division. The company also plans to make a considerable investment in modifications to the property on which the plant will be built. 5. While standing in line at a vending machine, you see a Pinnacle vice president wearing a golf shirt with the words â€Å"Todd-Machinery† You are familiar with the company and noticed some of its repairmen working in the plant earlier. You tell the man you like the shirt and he responds by saying, â€Å"Thank you. My wife and I own the company, but we hire people to manage it. † 6. After inquiry of the internal audit team, you realize there is significant turnover in the internal audit department. You conclude the turnover is only present at the higher-level positions. 7. While reviewing Pinnacle’s long-term debt agreements, you identify several restrictive covenants. Two requirements are to keep the current ratio above 2. 0 and debt-to-equity below 1. 0 at all times. 8. While reading the footnotes of the previous year’s financial statements, you note that one customer, Auto-Electro, accounts for nearly 15% of the company’s accounts receivable balance. You investigate this receivable and learn it has been outstanding for several months. 9. The engagement partner from your CPA firm called today notifying you that Brian Sioux, an industry specialist and senior tax manager from the firm’s Ontario office, will be coming on-site to Pinnacle’s facilities to investigate an ongoing dispute between the Internal Revenue Service and Pinnacle. 0. A member of your CPA firm, who is currently on-site in Detroit at the Welburn division, calls you to see how everything is going while you are visiting Solar-Electro in Texas. During your conversation, he asks if you know anything about the recent intercompany loan from Welburn to Solar-Electro. 11. During discussions with the Pinnacle controller, you learn that Pinnacle employees did a signi ficant amount of the construction work for a building addition. The controller stated that the work was carefully coordinated with the construction company responsible for the addition. Required a. Identify specific considerations from Parts I and II of the case that affect your assessments of engagement risk and acceptable audit risk. Use each of the three factors in the text to categorize your conclusions: External users’ reliance on financial statements Likelihood of financial difficulties Management integrity As the Independent Auditor I would require from Pinnacle, the client a Management Representation Letter. This is a letter an auditor is required to obtain from management at the conclusion of fieldwork, confirming representations explicitly or implicitly given to the auditor, indicating and documenting the continuing appropriateness of such representations, and reducing the possibility of misunderstanding regarding the representations. b. Assess acceptable audit risk as high, medium, or low considering the items you identified in requirement a. (A risky client will be assessed as a low acceptable audit risk. I will identify the audit risk as high. c. Identify inherent risks for the audit of Pinnacle using the information from Parts I and II. For each inherent risk, identify the account or accounts that may be affected. (1)Related Parties – A reporting entity’s affiliates, principal owners, and management also, any members of their immediate families. Points of consideration is a Pinnacle VP owning Todd-Machinery, its repair men working at Pinnacle at the time the auditor w as at field work, while standing in front of vending machine. 2) While reviewing Pinnacle’s long-term debt agreements, there were several restrictive covenants. Two requirements are to keep the current ratio above 2. 0 and debt-to-equity below 1. 0 at all times. This is an item of consideration of possibilities for Pinnacle to â€Å"cook the books† so as to keep in compliance with covenant. (3) There is a high turnover of employees. After inquiry of the internal audit team, you realize there is significant turnover in the internal audit department. You conclude the turnover is only present at the higher-level positions. 4) While reading the footnotes of the previous year’s financial statements, you note that one customer, Auto-Electro, accounts for nearly 15% of the company’s accounts receivable balance. This receivable and learn it has been outstanding for several months. This is an inherent risk of being a related party transaction wherein goods could be sold to Auto-Electro, a related party, but Pinnacle has not received collection of receivables because this is just to make the financial statements look good as havin g the sale. Revenue and Inventory accounts are affected. (5)There is an ongoing dispute between Pinnacle and Internal Revenue Service. 10-43 (Objective 10-5) In Parts I and II of this case, you performed preliminary analytical procedures and assessed acceptable audit risk and inherent risk for Pinnacle Manufacturing. Your team has been assigned the responsibility of auditing the acquisition and payment cycle and one related balance sheet account, accounts payable. The general approach to be taken will be to reduce assessed control risk to a low level, if possible, for the two main types of transactions affecting accounts payable: acquisitions and cash disbursements. The following are furnished as background information: A summary of key information from the audit of the acquisition and payment cycle and accounts payable in the prior year, which was extracted from the previous audit firm’s audit files (Figure 10-12) A flowchart description of the accounting system and internal controls for the acquisition and payment cycle (Figure 10-13,p. 34)—the flowchart shows that although each of the company’s three divisions has its own receiving department, the purchasing and accounts payable functions are centralized The purpose of Part III is to obtain an understanding of internal control and assess control risk for Pinnacle Manufacturing’s acquisition and cash disbursement transactions. Required a. Familiarize yourself with the internal control system for acquisitions and cash disbursements by studying the information in Figure 10-12 and Figure 10-13. FIGURE 10-12 Information for Audit of Accounts Payable — Previous Year . Prepare a control risk matrix for acquisitions and a separate one for cash disbursements using Figure 10-5 on page 308 as a guide. A formatted control risk matrix is provided on the textbook Web site. The objectives should be specific transaction-related audit objectives for acquisitions for the first matrix and cash disbursements for the second matrix. See pages 608–612 in Chapter 18 for transaction-related audit objectives for acquisitions and cash disbursements. In doing Part III, the following steps are recommended: (1) Controls a. Identify key controls for acquisitions and for cash disbursements. After you decide on the key controls, include each control in one of the two matrices. b. Include a â€Å"C‚† in the matrix in each column for the objective(s) to which each control applies. Several of the controls should satisfy multiple objectives. (2) Deficiencies a. Identify key deficiencies for acquisitions and for cash disbursements. After you decide on the deficiencies, include each significant deficiency or material weakness in the bottom portion of one of the two matrices. Answer: During a meeting with the facilities director, you learn that the board of directors has decided to raise a significant amount of debt to finance the construction of a new manufacturing plant for the Solar-Electro division. The company also plans to make a considerable investment in modifications to the property on which the plant will be built. Auditing Presentation and Disclosure. a. Completeness The auditor should ensure that all required disclosures related to accounts payable and purchases have been included in the notes to the financial statements. Required disclosures include: 1. Payables by type (trade, officer/ employee, affiliates) and term (short-term and long-term) 2. Purchase contracts and purchase commitments. 3. Related party purchases and payables 4. Expenses by segment b. Valuation, Allocation and Accuracy The auditor should read the footnotes and other information related to accounts payable and purchases to determine whether the information is accurate and presented at the appropriate amounts. c. Rights and Obligations and Occurrence The auditor should compare disclosures to other audit eveidence to ensure that all disclosed information related to accounts payable and purchases has occurred. . Understandability and Classification The auditor should read all accounts payable and purchase related disclosures to ensure that they are understandable. The auditor should determine whether material long-term payables or non-trade payables require separate disclosure. b. Include a â€Å"D‚† in the matrix in each column for the objective(s) to which each significant deficiency or material weakness applies. (3) Assess control risk as high, medium, or low for each objective using your best judgment. Do this for both the acquisitions and cash disbursements matrices. Control risk is to be assessed as high therefore as auditor, I would increase my risk sampling. Expenditure Cycle A. Internal Control- Purchases The following functions in a purchase transaction should be segregated: 1. Purchase Requisition The purchase requisition starts the purchasing cycle. The department in need of the asset or services sends a properly approved, serially numbered requisition to the purchasing department. The requisitioning department should not have the authority to actually place the purchase order. This would indicate a weakness in internal control. 2. Purchase Orders The purchasing department should place the order only after giving proper consideration to the time to order and the quantity to order. The purchasing department should also obtain competitive bids from various suppliers to make sure that the best price is obtained. The purchase order is issued only after proper approval. For internal control purposes, it is best that pre-numbered purchase orders can be used. There should be multiple copies that will be sent to: (i) the requisitioning department; (ii) the vendor; (iii) the receiving department; and (iv) the accounting department. If the purchase order is canceled, all copies should be recalled and filed so that every purchase order number is accounted for. 3. Receipt of Goods or Services The copy of the purchase order sent to the receiving department serves as an authorization to accept the goods when they arrive. It is preferable that the copy not indicate the quantity ordered. Thus, the receiving department is forced to count the goods upon arrival. A receiving report is prepared by this department and forwarded to the accounting department. The goods are forwarded to the requisitioning department . The accounting department has three functions: (i) to record the payable, (ii) to approve the invoice for payment; and (iii) to record the payment after it is paid by the Treasurer. 1. Recording the Payable The copy of the purchase order sent to the accounting department notifies them that there will be a future cash disbursement. The receiving report is compared with the purchase order and the vendor’s invoice as to the quantity to prevent payment of charges for goods in excess of those ordered and received. The accounting department records the goods as received in inventory, and records a payable. 2. Approving Invoice for Payment and Recording Payment When the invoice arrives, the accounting department approves it by matching the invoice, purchase order, receiving report, and (sometimes) the requisition. When payment is made, the payable is reversed. The accounting department should ensure that the invoice amount is correct, and that it accurately reflects any purchase discounts, before approving it for payment. C. Internal Control – Cash Disbursements It is best for internal control purposes to pay invoices by check. For effective internal control, the functions of approving the payment and signing the checks should be segregated. Approved voucher packets (matched invoice, purchase order, receiving report, and requisition) prepared by the accounting department (Accounts Payable) are received by the Treasurer, who prepares, signs, and mails the checks and cancels all supporting documents after payment. Paid vouchers are returned to the accounting department for posting of the payment and filing of the documents.

Different Types of Isolines in Geography

Different Types of Isolines in Geography Topographic maps use a wide variety of symbols to represent human and physical features, including isolines, which are often used on maps to represent points of equal value. The Basics of Isolines and Contour Lines Isolines, also referred to as contour lines, can be used to represent elevation on a map by connecting points of equal elevation, for instance. These imaginary lines provide a good visual representation of  the terrain. As with all isolines, when contour lines lie close together, they represent a steep slope; lines far apart represent a gradual slope. But isolines can also be used to show other variables on a map besides terrain, and in other themes of study. For example, the first map of Paris used isolines to depict population distribution in that city, rather than physical geography. Maps using isolines and their variations have been used by astronomer Edmond Halley (of Halleys comet) and by doctor John Snow to better understand an 1854 cholera epidemic in England. This is a list of some common (as well as obscure) types of isolines used on maps to represent different features of the terrain, such as elevation and atmosphere,  distances, magnetism and other visual representations not easily shown on a two-dimensional depiction. The prefix iso- means equal. Isobar A line representing points of equal atmospheric pressure. Isobath A line representing points of equal depth under water. Isobathytherm A line representing depths of water with equal temperature. Isochasm A line representing points of equal recurrence of auroras. Isocheim A line representing points of equal mean winter temperature. Isochrone A line representing points of equal time-distance from a point, such as the transportation time from a particular point. Isodapane A line representing points of equal transport costs for products from production to markets. Isodose A line representing points of equal intensity of radiation. Isodrosotherm A line representing points of equal dew point. Isogeotherm A line representing points of equal mean temperature. Isogloss A line separating linguistic features. Isogonal A line representing points of equal magnetic declination. Isohaline A line representing points of equal salinity in the ocean. Isohel A line representing points receiving equal amounts of sunshine. Isohume A line representing points of equal humidity. Isohyet A line representing points of equal precipitation. Isoneph A line representing points of equal amounts of cloud cover. Isopectic A line representing points where ice begins to form at the same time each fall or winter. Isophene A line representing points where biological events occur at the same time, such as crops flowering. Isoplat A line representing points of equal acidity, as in acid precipitation. Isopleth A line representing points of equal numerical value, such as population. Isopor A line representing points of equal annual change in magnetic declination. Isostere A line representing points of equal atmospheric density. Isotac A line representing points where ice begins to melt at the same time each spring. Isotach A line representing points of equal wind speed. Isothere A line representing points of equal mean summer temperature. Isotherm A line representing points of equal temperature. Isotim A line representing points of equal transport costs from the source of a raw material.

The Asch Conformity Experiments and Social Pressure

The Asch Conformity Experiments and Social Pressure The Asch Conformity Experiments, conducted by psychologist Solomon Asch in the 1950s, demonstrated the power of conformity in groups and showed that even simple objective facts cannot withstand the distorting pressure of group influence. The Experiment In the experiments, groups of male university students were asked to participate in a perception test. In reality, all but one of the participants were confederates (collaborators with the experimenter who only pretended to be participants). The study was about how the remaining student would react to the behavior of the other participants. The participants of the experiment (the subject as well as the confederates) were seated in a classroom and were presented with a card with a simple vertical black line drawn on it. Then, they were given a second card with three lines of varying length labeled A, B, and C. One line on the second card was the same length as that on the first, and the other two lines were obviously longer and shorter. Participants were asked to state out loud in front of each other which line, A, B, or C, matched the length of the line on the first card. In each experimental case, the confederates answered first, and the real participant was seated so that he would answer last. In some cases, the confederates answered correctly, while in others, the answered incorrectly. Aschs goal was to see if the real participant would be pressured to answer incorrectly in the instances when the Confederates did so, or whether their belief in their own perception and correctness would outweigh the social pressure provided by the responses of the other group members. Results Asch found that one-third of real participants gave the same wrong answers as the Confederates at least half the time. Forty percent gave some wrong answers, and only one-fourth gave correct answers in defiance of the pressure to conform to the wrong answers provided by the group. In interviews he conducted following the trials, Asch found that those that answered incorrectly, in conformance with the group, believed that the answers given by the Confederates were correct, some thought that they were suffering a lapse in perception for originally thinking an answer that differed from the group, while others admitted that they knew that they had the correct answer, but conformed to the incorrect answer because they didnt want to break from the majority. The Asch experiments have been repeated many times over the years with students and non-students, old and young, and in groups of different sizes and different settings. The results are consistently the same with one-third to one-half of the participants making a judgment contrary to fact, yet in conformity with the group, demonstrating the strong power of social influences. Connection to Sociology The results of Aschs experiment resonate with what we know to be true about the nature of social forces and norms in our lives. The behavior and expectations of others shape how we think and act on a daily basis because what we observe among others teaches us what is normal, and expected of us. The results of the study also raise interesting questions and concerns about how knowledge is constructed and disseminated, and how we can address social problems that stem from conformity, among others. Updated  by Nicki Lisa Cole, Ph.D.

DQ # 1 Response to Classmate Research Paper Example | Topics and Well Written Essays - 250 words

DQ # 1 Response to Classmate - Research Paper Example Rita, the remaining staff nurses, and with the help of all employees on the unit can succeed in orienting and retaining the seven new graduates by first welcoming them to the unit.  In helping the new employees feel welcome, it is also important to realize that leadership and followership has a synergistic relationship and that â€Å"no change can occur without willing and committed followers† (Grossman & Valiga, 2009, p. 36). Starting a new job, especially as a new graduate nurse is very stressful. Fear and lack of confidence can sometimes overwhelm a new graduate and it is extremely important to make them feel welcome. Research suggests that when the  Ã¢â‚¬Å"staff is friendly, welcoming, open to the new graduates being there, supportive, and encouraging of their learning† can result in a successful transition from new graduate to nurse (Glynn & Sylva, 2013, p. 177). In real world, it can be seen that through creating quality relationship between leadership and followership, it is possible to orient as well as retain the new nurses. As stated by Grossman and Valiga (2009), â€Å"Leadership and followership are two separate concepts that are complementary or reciprocal, not competitive† (p. 36). People often feel apprehensive when they start a new job but when they are given a warm welcome to the unit, they quickly gain confidence which helps them to acclimatize to the environment. This is so because there would be mutual understanding among the team members which help them to easily fit in the working environment. I have witnessed this at Baptist Hospital where the pre op nurse manager displays quality leadership styles where new nurses are given the opportunity to freely interact with senior nurses in a bid to build confidence in them.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Offering encouragement and support to the new nurses and allowing them to ask questions, makes them feel comfortable and increases their confidence. It is also important to gain feedback from the new