EVALUATING THE NEW ICANZ CODE FO ETHICS IN TERMS OF AUDITOR INDEPENDENCE: LOW-BALLING

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EVALUATING THE NEW ICANZ CODE FO ETHICS IN TERMS OF AUDITOR INDEPENDENCE LOW-BALLING

An audit is done to confirm that the financial statements are a true and fair view. The auditor is asked to use their best judgement and to state an opinion as to whether the financial statements reflect a true and fair view of the financial health of the entity. The audit is not just a statutory regulation. It also confirms that management is taking due care with stakeholders monies and confirms that accountability is taking place.

There is a lot of emphasis placed upon the audit. It must show a high level of assurance to the opinion stated. The more effort and funds that go into the audit, the greater the assurance (Pratt and Van Peuresm 1). This is what enhances the value of the opinion.

The new Code of Ethics (00) has been developed and reviewed to help increase the level of confidence in the auditor¡¦s opinion. It is also in the Public Interest. The Code of Ethics (00) identifies five fundamental principles - integrity, objectivity and independence, competence, quality performance and professional behaviour. Messier (00) points out that if the profession cannot show clearly that the audit was performed with integrity, objectivity and independence then the profession as a whole losses value in the assurance they provide.

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Independence is viewed as the most essential element of audited financial statements in safeguarding the interest of several parties (Vanasco et al., 17). It discourages bias when auditors are making judgements and coming to an informed opinion. Lee and Zhaoyang (18) define independence as the absence of collusion between the auditor and the client firm.

The Code of Ethics (00) have defined the requirements of independence under paragraph 5 as;

Independence requires

(a)Independence of mind - The state of mind that permits the provision of

an opinion without being affected by influences that compromise professional judgement, allowing an individual to act with integrity, and exercise objectivity and professional scepticism and

(b)Independence in appearance - The avoidance of facts and circumstances that are so significant that a reasonable and informed third party, having knowledge of all relevant information, including safeguards applied, would reasonably conclude a firm¡¦s, or a member of the assurance team¡¦s, integrity, objectivity or professional scepticism had been compromised.

Whatever the definition, independence is there to encourage and enhance objectivity.

The practice of low-balling consists of auditors setting their fees below total current costs in order to be hired by the client (Schatzberg 10). The auditor anticipates that they can hold on to the client and recoup costs later. In essence low-balling is a marketing strategy akin to ¡¥low introductory pricing¡¦ (Lee and Zhaoyang 18).

Research shows that low-balling is not only practiced but also wide spread. Singleton-Green (10) points out that the major British firms practice low-balling when bidding for engagements. Simon and Francis (188) have undertaken research and found evidence of low-balling. The research identified the average fee discount was about 4% for the first year and persisting for two more years at a lower level.

Regulatory authorities disagree with accounting research in regards to low-balling and independence. American Institute of Certified Public Accountants (AICPA) makes a comparison between low-balling and unpaid audit fees (Neidermeyer et al., 18). This suggests that the auditor has a financial stake in the client and therefore lacks independence. This financial interest is indirect rather than direct. This would give the auditor incentive to ensure that the client stays in business so that the auditor receives payment. They become committed to retaining the client and this reduces independence.

Messier (00) writes that low-balling can cause the auditor to decrease both the time allocated to the audit and the extent of audit procedures. This could well form a bias in the auditors mind and effect their objectivity and independence in relation to the client.

The Exposure Draft of the Code of Ethics Independence in Assurance Engagements (00) states

{When a firm obtains an assurance engagement at a significantly lower fee level than that charged by the predecessor firm, or quoted by other firms, the self-interest threat created will not be reduced to an acceptable level (Paragraph .105)

{¡§Self-interest Threat¡¨ occurs when a firm or a member of the assurance team could benefit from a financial interest in, or other self-interest conflict with, an assurance client (Paragraph .105)

What the ED is saying is that lower fees create the impression of self-interest on the auditors behalf and both the ED and Code identify self-interest as a threat to independence. Under the COE (00) paragraph 145, low-balling is seen as violating the independence in appearance clause. The argument is that there is a perception that the quality of work could be impaired.

There is another argument against low-balling, which states that it is anticompetitive, and an abuse of market position (Accountancy, 15). This does not concern independence; rather it concerns the principle of Professional Behaviour and conduct.

There is no reliable research available to support the argument that low-balling decreases the independence between auditor and client (Accountancy, 15 and Neidermeyer et al., 18), except under quite restricted situations. Magee and Tseng (10) suggest, ¡§ A disagreement between potential auditors judgement over an audit situation must prevail in order to have an impairment of the auditors independence¡¨. Schatzberg (14) states ¡§Independence is impaired only when the cost of the litigation is less than continuing the audit¡¨. This is because the profession equates the external auditor solely as an agent of the manager and ignores the auditor¡¦s legal liability to the shareholders.

The research does not support the argument that low-balling can impair independence in fact it suggests that low-balling may serve a public interest (which is why we have the Code of Ethics). An astute business manager can see how it would create market competition. This is not a bad thing as it encourages efficiency in the work place and higher standards. Lee and Zhaoyang (18) think that the market exclusion of auditing firms unable to give initial discounts may even be healthy. Cash strapped auditors will leave the market. They use a three-pronged model to explain how a combination of low-balling and the auditor¡¦s legal liability maintains auditor independence. The model is dependent on who has the right to hire or fire the auditor. The shareholders should engage the auditor rather than the manager as the auditor has a legal liability to shareholders.

Neidermeyer et al. (18) found that there was an acceptance of low-balling by professional auditors. In fact, the further up the management hierarchy, the more low-balling was accepted as a valid business tool. It was found that senior management and partners believed that low-balling was an acceptable practice that does not violate the Principals of Professional Behaviour. If this is the dominant attitude and culture at the top of hierarchy then the likelihood of it spreading, especially when promotions are given, is high. If individuals don¡¦t conform to the existing culture then they are likely to leave Public Accounting.

In conclusion, does discouraging low-balling because of perceived lack of independence serve the public interest? To be blunt, no. It suppresses industry competition and pushes up the cost for the client, which is unfair to smaller clients. The only thing low-balling is guilty of is giving a discount at the beginning of the relationship rather than a few years later.

After evaluating the information I have come to the conclusion that it is not necessary to discourage low-balling as it serves a public interest. Perhaps the Code review committee is trying to inflate the value of the auditor¡¦s opinion.

Word Count 1,51

Accountancy. 15. Low-balling? No barrier to quality. Vol. 116. Iss. 18. p. 8.

Lee, C.J. and Zhaoyang, G. 18. Low-balling, legal liability and auditor independence. Accounting Review. Vol. 7. Iss. 4. pp 5 ¡V 556.

Magee, R. and Tseng, M. 10. Audit Pricing and Independence. Accounting Review. Vol. 55. pp. 15 ¡V 6.

Messier, N.T. 00. rd Edition. Auditing and Assurance Services a systematic approach. McGraw-Hill Irwin New York.

Neidermeyer, P., Tuten, T. and Neidermeyer, A. 18. Hierarchical differences in auditors¡¦ perceptions of low-balling A study of current attitudes. Journal of Applied Business Research. Laramie. Vol. 14. Iss. . pp. -10

Pratt and Van Peuresm. 1. Auditing Theory and practice in New Zealand (rd Edition). Auckland. Addison Wesley Long-man.

Schatzberg, J. 10. A Laboratory Market Investigation of low-balling audit. The Accounting Review. Vol. 65. Iss. . pp. 7 -6

Schatzberg, J. 14. A new Examination of Auditor ¡§Low-ball¡¨ Pricing Theoretical Model and Experimental Evidence. Auditing A Journal of Practice and Theory. Vol. 1. pp. ¡V 55.

Simon, D. T., and J. R. Francis. 188. The effects of auditor change on audit fees Tests of price-cutting and price recovery. The Accounting Review (April) 55-6

Singleton-Green, B. 10. Auditor Independence ¡V dodging Mr Davies. Accountancy. Vol. 106. Iss. 1168. p. .

The Exposure Draft of the Code of Ethics Independence in Assurance Engagements (00)

Vanasco, R., Skousen, C. and Santagato, R. 17. Auditor Independence an International Perspective. Managerial Auditing Journal. Bradford. Vol. 1. Iss. . pp. 48 - 505

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The most dangerous game

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Have you ever had feelings about something that's later changed? In "The Most Dangerous Game" by Richard Conel, Rainsford finds himself in that position. This short story revolves around three main conflicts of man. Man verse Nature, man verse man, and man verse himself are those conflicts. General Zaroff and Rainsford are the characters, which the story is mainly about. Rainsford is a famous hunter, and General Zaroff is a fan of him, also a hunter.

The First conflict, man verse nature, takes place when Rainsford falls off his boat, and since it was dark he couldn't see much. He made his way to an island owned by the crazed General Zaroff. So here Rainsford is one this weird guys island trapped, and what he comes to find out he will be changed by.

The second conflict, man verse man, was when General Zaroff sent out to find the "man" who has been on his island, and when he comes to find it's the one and only famous Rainsford. So he takes him in and gives him dry cloths and food. Zaroff started talking about his love for hunting which lead to him telling Rainsford about his new hobby, of hunting humans. Rainsford comes to find that the only way to escape this island is to play Zaroff's game. Rainsford did not like the idea of hunting humans, and thought it was wrong and wanted no part

Have you ever had feelings about something that later changed? In The Most Dangerous Game by Richard Conel, I will show how one character changes his opinion about something after he has experienced it himself. Almost all of us have said Oh thats easy or I could do that any day! and then find out that the task is prey himself, corrected his faults and formed new opinions about hunting and standing up for the rights of animals. Rainsford is an excellent role model for positive change!

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, The Most Dangerous Game is a

story about a man named Rainsford whom gets stranded on an island with a crazed

general. This general is named General Zaroff. Rainsford was an excellent

hunter who wrote many books about hunting. General Zaroff was a fan of

Rainsfords books, so he immediately knew who Rainsford was when he found him.

General Zaroff let Rainsford in and treated him to good food and plenty of rest.

Zaroff was talking to Rainsford about hunting, and then Zaroff explained his

passion, he hunted humans because animals were no challenge. Rainsford did not

like this and tried to avoid Zaroff. Soon after this, Zaroff gave Rainsford a

choice, it was either Zaroff would hunt Rainsford for three days or Rainsford

will get whipped in the dungeon of Zaroffs home until he agrees to be hunted.

Unwillingly, Rainsford picks to go hunting and hopes to survive the three days.

If he did live, he would be set free with money and new clothing, so Zaroff says…

The Importance of Choices in The Most Dangerous Game Can a man be driven from humble humanity to gross inhumanity by circumstance or situation? What effect do ones choices and training have on his morals? At some point in our lives we will all be forced to answer questions similar to these, and two characters in Connells story The Most Dangerous Game are not exempt from these life decisions. Sanger Rainsford and General Zaroff are both wealthy, both are hunters, and eventually both men are put into situations where critical choices must be made. The choices the men make are derived from different situations, but both have similar results. Initially the setting of the story is on a yacht in the Caribbean. Rainsford is involved in small talk with his friend, Whitney, and the conversation is about their favorite hobby, hunting big game. The fact that these men could afford a hunting trip to the Amazon speaks of their wealth, and these men have apparently taken several trips together. General Zaroff is not unlike Rainsford in this respect. From his childhood, Zarof...

The short story "Most Dangerous Game" by Richard Connell is the suspenseful tale of the ultimate hunter, one who hunts humans in a sick, twisted game of cat-and-mouse. The one of the overall themes of the story, as I personally saw it, was a warning of becoming too obsessed with a hobby and the chase for excitement. In the story Zaroff is a hunter who has been hunting for so long, and has become so adept at it, that he now finds it dull to hunt even the most dangerous animals in the world

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Peace

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Throughout time, people have been searching for a sense of comfort and the feeling of belonging. In certain situations, he/she aims to look beyond inane events in order to achieve something. This is approached by actions taken and words used in every day life. In these environments it is inevitable, desired, and essential for people to make peace. In order to achieve peace, people must have an understanding of society, discover who they are, and form their inner being.

As time progresses, people will always be engaged in conflict. It seems as if there is no possible way to resolve wars between groups. Individuals may be insecure about issues that they face, such as the construction of reality, progress, and individuality. There may also be differences that they cannot accept including social inequalities, race, gender, cultures, and ideas of ethnocentrism. In order for people to truly be at peace, they first must come to terms with the environment, acknowledge and be open to others. They must also stand up and take action. This is the first step in working together to form, ' Peace, Love and Empathy'.

Once a person finds compassion and concern for matters on the greater scale, he/she can begin to work to find peace in simpler things around them. There is escapism from reality where peaceful dreams would come. A lake, which is seemingly just a big hole filled with water, could be a serene pool of mystery and bliss, becoming a symbol of peace. As an exchange of words, " Peace be with you", it would seem true that the individual does need peace to be with him or herself first. This can help form the person that they become.

If an individual were fighting with himself or herself, it would be hard to find a state of well-being or satisfaction. Emotional and mental violence could cause the individual to go crazy. It seems hard enough to live in a world of conflict, let alone living with the own self. The individual could look within and choose to continue to be at war, or find different alternatives and support. Once the inner person has come out, they are at peace.

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In the world that has been given, it is sought out to find meaning and to come across peace. Efforts and actions have to take place in the situations in order to attain such harmony. Individuals must work with humanity, the person they are and want to be in order to achieve peace. Then peace has taken over.

Please note that this sample paper on Peace is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Peace, we are here to assist you. Your cheap custom college paper on Peace will be written from scratch, so you do not have to worry about its originality.

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Nike

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SHORT CASE SUMMARY Nike, Inc. (50-671-645, www.nike.com) is the worlds #1 athletic shoe and apparel seller. Nike currently employs 0,700 employees, with total sales of $8.78 billion. Nike and the athletic shoe industry have evolved into one of the most competitive market in recent years. But, analysts believe that athletic shoe sales will slow down over the next few years. The slowdown will come with the change in consumer trends. For instance, the younger market is beginning to buy more casual shoes and work boots. Another reason for the slowdown is that people are buying more medium priced athletic shoes and not going for the high price brand name shoes. As a result, this is bringing Nike a lot more competition to surpass. In order for Nike to remain on top of the athletic shoe industry they must establish an exceptional global strategy. If Nike penetrates the global market successfully than this will give the company an overall competitive advantage. Nike doesnt only sell athletic shoes, but a wide variety of sporting goods and clothing. They also design, develop, and market high quality active sports apparel, equipment, and accessory products. Their huge lines of products are designed for just about every sport in existence. Their products are made for men, women, and children of all ages. Nike has 0,000 retail accounts throughout the U. S. using independent distributors and also has contracts with 110 other countries. The company also has agreements with Internet companies and subsidiaries. Nike, Inc. has many retail outlets around the world, including their famous outlet NIKETOWN located in major cities. NIKETOWN gives customers the experience to become more educated on the companys goals and objectives for their products. The store educates its customer while at same time entertaining them too. This store gives customers a chance to become more brand loyal to Nike, Inc. Over the years Nike has gained an enormous amount of consumer awareness that they have eliminated the company name from all other products. The swoosh logo is automatically associated with the company name by just about anyone in the world. The meaning for Nike has lived up to the companys expectations. Nike means the goddess of victory, which is exactly what the company has had since its creation. HISTORY A competitive runner, Phil Knight, incorporated Blue Ribbon Sports in Oregon in 168. Blue Ribbon Sports was the first to receive the swoosh logo, but changed its name to Nike in 178. Nikes research and development department used technological expertise to produce several different athletic shoes, which changed the whole outlook on the industry. After being in business for five years Nike, Inc. had a 44% annual growth. Shortly after Nike didnt pay attention to the sale of aerobic shoes, which hurt them slightly. International operations were the main focus for Nike, Inc. in the early 180s. An excess of inventory in 185 caused Nike to reduce prices and lose manufacturing contract in the Far East. This pushed Nike from the top spot in the market. As a result, Nike had to lay off 50 employees in 186. Nike began their climb back in 188 with the introduction new advertising strategies and the development of the new footwear. The main focus was on the customers wants and needs their purchase of Nikes athletic shoes. In 188, Nike bought a subsidiary called Cole Haan based in New Hampshire. The company Cole Haan cost Nike $64 million, but was worth every cent. The Cole Haan subsidiary manufactures casual footwear, something Nike was lacking for years. This purchase helped Nikes casual footwear operations grow 16% within the year. In 10, Nike, Inc. purchased Cole Haan Company Accessories, which distributes top quality braces, belts, and small leather goods. As Nike grew in 10 they opened their first retail store NIKETOWN. In 11, the company purchased Tetra Plastics, which was used for the development of the air sole shoes. In 1, they then bought a cap-making company named Sports Specialties. Then in 14, Nike introduced a new line of air sandals called Air Mada. Nike acquired Canstar Sports, Inc. the world largest hockey equipment manufacture in 15. Throughout Nikes history their international sales have lagged due to strong overseas competition. COMPETITION Nikes major competitor is Reebok, which also designs and develops athletic shoes and apparel. These two companies compete in the U.S. and internationally. Each company uses their own type of advertising strategy to reach their target customers. Many of the advertisements feature athletic stars and commercials that relate to the customers. Nike and Reebok are major competitors, but also have to worry other national and international competitors. Nikes other competitors are Callaway Golf, Converse, Deckers Outdoor, FUBU, Fila, Fortune Brands, Fruit of the Loom, Hi-Tec Sports, Levi Strauss, Nautica, New Balance, Polo, Puma, Rawlings, Rollerblade, Russell Corp., Sara Lee, Skechers, Spalding, Stride Rite, Timberland, Tommy Hilfiger, Wolverine, and Adidas. In Europe the competition is growing and is a major area for Nike to strike. Nike is second in sales in Europe, just behind Adidas. International sales for Nike have been increasing but are losing other opportunities by competitors signing large contracts with sports figures and teams. These contracts are giving competitors an edge nationally and internationally. In 18, 1,00 jobs were cut due to falling sales and the reduction of costs in Asia. CHANGES IN THE ATHLETIC SHOE INDUSTRY The growth of athletic shoe and apparel industry is the direct result from consumer changes for the better. The baby boomer generation is becoming more health conscious and living much more active lifestyles. Along with Generation Xs interest in living a healthy life. Also, there is more women playing sports than ever, which means more shoes to buy. The more sports these kids and young adults play throughout their life the more accessories and equipment they will need to compete. Nike gives their customers the feeling of self-confidence and the advantage over their competition. The only problem Nike has is the aging adults who do not participate in any sports or fitness programs. Adults aged 5-55 only one in five exercise up to two times a week. Also, the growing obesity problem that is affecting Americans more and more each year. Nike has established many contracts with international countries for manufacturing their products. Even with changing exchange rates and tariffs Nike feels its still cost effective to manufacture their shoes internationally. Another reason for these contracts is the labor costs and benefits, which makes it cheaper to manufacture the products. There are some problems with the idea of these types of contracts. For example, some countries are becoming less interested in manufacturing shoes and starting to produce their own electronics. There may also be problems with labor situations, shipping and unreliable quota systems. Nike must also consider the many legal restrictions that the global market may pose. INTERNAL FACTORS Nikes research and development expenses for 1 were $7.50 million, which only represented 1.1% of sales. R & D in the athletic industry are based on innovation and does not cost a company a lot of money on equipment. Nike continues to depend on developments to modify its products from competitors. The company presently sells roughly 00 models of athletic shoes in 00 styles for 5 different sports. Nikes target market for their shoes are males and females between 18 and 5 years old. The product are altered and improved frequently. Nike distributes one new shoe style every single day. Nike advertises its products in a variance of ways and targets its ads to particular groups or types of people. The company continues to disburse advertising cash on TV ads during professional and college sports events, prime-time programs, and late-night TV programs. Many or most of their ads feature professional sports figures that are role models for Nike customers. Advertising cost Nike $78. million in 17. Along with endorsement fees of $100 million for those sports stars everyone loves. Nike has been criticized for its social responsibility throughout its lustrous history. Nike was known to have 6,700 Indonesian employees from Asia working 100-degree factories. These factories were poorly vented and the workers were forced to inhale toxic fumes while working. There was also evidence of abuse by Nike a factory manager on Vietnamese production workers. Nike has developed many programs to show their improving social responsibility issues. For example, Nike and the Boys and Girls Clubs of America began a program called Kids Movement. This program teaches young people about fitness awareness. Nike, Inc. also provides funds for the Childrens Television Workshop for literacy TV programs. The company firmly incorporated the N.E.A.T. (Nike Environmental Action Team) in 1. This program was implemented to maintain environmental initiatives by recycling old shoes and utilizing them to make new shoes. Nike, Inc. happens to employ mostly health-conscious corporate employees. About 40% of Nikes employees are under the age of 0. The corporate campus helps apply this type of culture with the benefits it offers their employees. For instance, the company has wooded areas, running trails and fitness centers for their active employees. This is a major part of Nikes corporate culture, which then trickles down to Nikes management styles. Nike lets managers keep lines of communication open and lets them determine their own decision making. The company also offers their employees something called LifeTrek. This is a benefit and compensation program that gives their employees a sense caring and trust. THE FUTURE With the increase in competition and limit of growth the U.S. athletic shoe industry, Nike is still slated to be a major leader in the market. The advertising and innovative marketing in the industry should still leave it extremely competitive. The only problem that Nike worries about are customers becoming less brand-loyal and buying cheaper athletic shoe brands. Nike is trying to make the point that it is worth spending more money on better quality made shoe, than buying a cheap shoe that will only last a little while. One major area that brings unlimited opportunities to Nike is the international market. In the United Sates, there are 4 people for every pair of Nikes, France has 11, Japan has 50, and China has 11,81. These figures show that the greatest growth for Nike is overseas.

Please note that this sample paper on Nike is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Nike, we are here to assist you. Your cheap custom research papers on Nike will be written from scratch, so you do not have to worry about its originality.

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One of the Two Great Gods of the Earth

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One of the Two Great Gods of the Earth

"Demeter"

Demeter, the Goddess of the Corn, had only a daughter, Persephone, also known as Proserpine in Latin. A bitter event occurred that caused all of Demeter's gifts of the earth to become a frozen desert. Persephone wandered too far away from her companions and the Lord of the Underworld kidnapped her. He brought her to the underworld where she became his wife. When Demeter heard her daughter's cry she flew to find her but was too late. She wandered for nine days in search for Persephone until the Sun told her how the Lord of the Underworld kidnapped her.

Demeter disguised herself as a mortal and flew down to earth. There, four maidens met her and welcomed her to their home. The mother of the household, Metaneira, had a son named Demophoön. Demeter nursed the child and he grew like a young god. One night, however, Demeter found Demophoön laid in the fire. She was horrified and quickly pulled him out. Demeter then revealed to the women her true identity. She ordered the women to build a great temple for her. When this temple was completed, Demeter sat in it longing for her daughter. As she waited nothing grew and no seed sprung up from the earth. It seemed as though men would die of famine. Finally Zeus had to take the matter into his own hands.

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Zeus instructed Hermes to tell the Lord of the Underworld to release Persephone. The Lord of the Underworld obeyed Zeus' order, however, before Persephone left he made her eat a pomegranate seed which meant that she would have to return to him. Demeter saw her daughter and both were happy. The earth was once again filled with bright flowers and green leaves.

Unfortunately, this happiness would not last for long because Persephone must go back to the underworld. She was only allowed to stay for four months, but this short amount of time made Demeter unhappy. Therefore, for four months the earth would not bare any fruit because of Persephone's absence. When Persephone was with her mother everyone was happy and the earth bore fruit. And so, we have the changing of the seasons.

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School

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Researching the costs of launching

It is no question that the cost of sending a child to college or university can be astronomical. It is very important to renegotiate the material relationship once launching occurs. In most cases, parents are the financial aid when it comes to paying for the cost of post-secondary education. There are several things that must be considered when deciding how much money to put aside for this step in a childs life.

One major cost for post secondary education is obviously the cost of tuition. The amount of money required for tuition depends on two things the course being taken and where it is being taken. Tuition for college is considerably less than the tuition cost for university. Tuition for college is on the average of $500 a year, whereas the tuition for university is, on average, $5500 a year. Courses in college range anywhere from one to four years and at a cost of $500 a year we are looking at a cost between $500 to $10,000 just for the tuition. Most courses in university are four years in length but can extend as long as 7 years. At a cost of $5500 a year, sending a son or daughter to university can cost the parents anywhere between $,000 and $8,500 for the tuition alone. This can put a major dent in the bank accounts of the parents, but there are more costs to consider.

Another major cost for post-secondary education is the cost of books. Books are getting more expensive every year; the cost of books for a student taking computer engineering ranged from $100 to $170 a book.

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Post-secondary students have anywhere between 4 and 8 courses a semester. Considering that the books cost an average of $15 a book, the total cost of books can range from $540 to $1080 a semester. Given that there are two semesters in an academic year, the total cost for books each year ranges from $1080 to $160. This isnt the end of it, there are also course notes, lab manuals, and solution manuals that the student must purchase. These items usually dont cost very much. The most expensive item would be the solution manuals that can cost up to $50. These small items are nothing compared to the cost of housing.

If the student is going to a post-secondary institution located far from home then the cost of housing will be a very expensive part of sending a student to school. The cheapest form of housing is living on campus in residence. The cost of living on Res can range from $00 to $500 a month. Given that there are eight months in a regular post-secondary year, the total cost per year to live on residence is between $400 and $4000. If the student is living off-campus in an apartment the cost will be more expensive. In Ottawa, reasonable one-bedroom apartments range in price from $600 to $00. Apartment leases are usually for a period of one year so the total cost to live off-campus for one year can range from $700 to $10,800. Considering that a student is going to university for four years, the total cost for a place to live will be between $8,800 and $4,00. However, there are also the groceries and bills to consider. If living off campus, a student will need the internet, a phone with a good long distance plan, most likely will have a TV, and might also have to pay for hydro. A student can get basic cable, high-speed internet, a phone plan, and hydro for a total of $150 a month. The average cost of groceries a month for one student is $00. Adding this up, the cost for rent, bills, and food ranges from $,000 to $47,400 a year.

There are also extra expenses to consider such as transportation to and from home during the holidays, transportation to and from school (if living far from campus), lab coats, paper, pencils, laundry, a student card, etc.

Considering the cheapest scenario where a student goes to college for one year, taking 4 courses a semester and lives on residence the total cost would be $580. Considering the most expensive scenario where a student goes to university for 7 years, living off campus with 8 courses a semester, the total cost would be approximately $116,000. So when sending a son or daughter to a post-secondary institution, parents should be willing to put aside anywhere from $580 to $116,000. Parents with children who want to become doctors might want to buy some lottery tickets. There are, however, scholarships, bursaries, and student loans that will bring down these costs by a great deal. Also, most students take summer jobs to help pay for these expenses. In either case, it is very important to renegotiate the material relationship once launching occurs.

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Critical Thinking

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Critical Thinking for Indonesian Language

Keith L. Halsell

CSS/0

Lawrence Oliva

Write my Essay on Critical Thinking for me

September 15, 00

Critical Thinking for Indonesian Language

The use of language is the primary building block for communicating in any civilization. Language is a vital tool for almost every aspect of our lives; therefore, it is imperative that society continues to seek new techniques and ways to effectively teach Language. The author A. Alwashilah wrote an article titled Critical thinking crucial to global success. (00, may 0) The Jakarta Post. The author writes about the perception that the language curriculum of Indonesia is ineffective because of the methods of teaching the Indonesian language. The author identifies some possible reasons for the perceived problems with the countrys language program and some solutions that could fix what might be broken. The author suggests that before any fixes occur, the attitudes of the educators have to be correct first.

The proof that most of the Indonesian people feel that the language is a boring subject is not provided in the article, therefore one can not assume that the majority of the people think that the curriculum is boring. Instead, the assumption might be that all is fine with the current language program and furthermore it is the opinion of a few that the teaching process needs changing. It is also difficult to determine if the current system has implemented steps to incorporate programs aimed at promoting critical thinking in the language studies. Therefore more data is needed to determine if the Indonesian language is ok or in need of a change.

The author seems to be convinced that the current ways of teaching have produced a system that requires results that are barometers for success, which lacks excitement and optimism. He indicates that an updated curriculum can help utilize new ideas and procedures, which can produce critical thinking in the language; which-in-turn will create more excitement for the language.

The authors articulation of the language is good, however the use of some words complicated the meaning of certain sentences. For example, the use of repetitive to describe the method of learning provides a simpler picture than the chosen word of rote. Another example is using adroit to state, Skillful thinking would result from having many in teaching language.

The authors argument that the traditional ways and methods for teaching the subject are limited and furthermore the teaching produces a respective cycle for limited teaching and learning. The argument on the principal that to obtain the ultimate goal is to learn enough of the Indonesian language to achieve the desired test results, which limits the possibility for critical thinking. The limitations in language will cause limitations in other aspects of education because language is a vital tool in learning.

The fallacy in the article is it failure to produce and data on the opinions of the majority of the Indonesian population. It is not clear whether the population feels that the subject is boring or if the system needs an upgrade. The argument that the language is boring is the view of one person, which may not reflect the opinion of others. Furthermore, there is no way to ascertain the information to determine if the nation is ready to overhaul the entire language curriculum. In addition, the author has not provided data showing that methods for producing critical thinking in the Indonesian program are not current in place.

The rational and logic that a healthier curriculum is obtainable if procedures are implemented that promotes critical thinking is sound, because it does not place restrictions on what the final result should be. The concept of learning the Indonesian language through methods that are different from the traditional way can provide a better curriculum over the long run.

The author identified several issues that could be a problem for the subject of Indonesian in the schools and universities, however it is not clear on the more damaging issue. The successful solutions to these problems depend on identifying the proper area to address first, the method of teaching or the goal for learning. After determination is made on which issue presents the greater problem, the educators can proceed with finding the appropriate solutions.

References

Alwasilah, A Chaedar (00, may 0). Critical thinking crucial to global success

Retrieved September 15, 00, from EBSCOhost database

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Decision Making

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Assignment

"Analysis & Decision Making and Conceptualizing Decision Making Process"

Extended Course Cheltenham 00 Module MB 4

University of Gloucestershire

Dr. Kim Pembridge

Sumitted by

Gernoth Dobianer

Köhlerstr. 1

A 681 Meiningen

Words 16 (incl. Table of Content and References)

Table of Content

1EXECUTIVE SUMMARY

THE SET UP OF A SELF DIRECTED TEAM (SDT)

DECISIONS AND THEIR IMPACT ON THE GROUP4

4THE HOSTILE TAKEOVER5

5CONCLUSION6

6LITERATURE8

Abbreviation

CEOChief Executive Officer

SDTSelf Directed Team

Executive Summary

The following focuses on the group work and decision processes of group number three during the airline simulation. From the perception of the group members, group three has clearly won the game although the time was not enough to further verify the results. Group dynamics accelerated dramatically by the time the first group (number four) was acquired by a hostile takeover. Group three sought mutual understanding with the board members of the acquired group and it was anticipated that this group would overtake group number two in the next quarter. The assumption is that the reader is familiar with the details of the simulation.

The objective was to achieve a coherent group who could make decisions for the organization unencumbered by hierarchy.

The Set Up of a Self Directed Team (SDT)

After a short discussion the group decided not to install any hierarchical organisation and to decide on issues based on consensus. One of the reasons was to a preclude potential interpersonal conflict between two group members for group leadership. The group consisted of seven people, four of whom used to work together from earlier times. The other three joined in from an earlier MBA program. Nevertheless, the responsibilities were shared and strategy and tactics were discussed among team members. Appelbaum et al (1, p.60) states that "the very act of bringing people from different backgrounds together may be the reason why they fail to achieve their objectives". However, this was not so in this case.

At the onset, the group discussed the target outcome of this simulation and came quickly to the conclusion to reach a leading position in the shortest period of time. It was clear that not all groups could realize the desired growth rate without driving others out of business. Typically, this requires a certain set of actions. One of them was the idea of initiating a hostile take over of one of the groups. However, this approach did not get the full approval of the group. The idea was brought in by the author and led into conflict with another group member who believe otherwise. This proves Appelbaums' et al (1, p. 65) statement that " Aggressive behaviour could be related to insecurity in terms of the managers situation in the team". The disagreements over approaches and strategies worked in two ways firstly, the different views allowed group members to see the diverse options available to them and secondly, the different personalities allowed group members to see the kind of inter-personal relationship that would or would not work for the group to exist as an entity. The group worked efficiently and effectively on these conditions which are the same conditions in the real world .

Decisions and their Impact on the Group

Omar et al (17, p.151) defined that a decision is a conscious selection from a course of action of which there is more than one option. The work within the group was clearly defined and each one worked towards an optimum outcome. The overall target for the next quarter was discussed and decided democratically. So far, those steps never led the group to a point where a conflict could show up.

Vallaster et al (00, p.40) states that there is an increasing tendency in organisations to assign groups to solve strategic issues. Furthermore it is mentioned that most academic contribution in this field ignores the impact of individual and social perception processes in strategic decision making. The factors which affect the result of group decisions are

Øcognitive variables ( such as information, research)

Øaffective variables ( group identification )

Øcommunication-oriented variables ( style of interactions )

When the group was formed there was a wariness among the members and communication was limited. Some members were waiting for someone to be the trail blazer, while others did not want to move themselves from the centre or neutral position. . Reluctantly a discussion started and the target of the game was clear. The group wanted to win and followed the next question, how to achieve that. All participants explained their professional background and the team allocated responsibilities based on possible expertise from to respective backgrounds. From this point onwards, members worked on individual basis while focusing on the main strategic objective to be number one in the commuter airline market. Even in the absence of well defined hierarchical structure, each member of the group displayed willingness to listen to ideas on how to better achieve the objective. . This supports Vallaster's above statement in a way that once information flew on what everyone's former experience was and what he is capable of doing, a clear group identification with the common target to win was set and the ability of some team members to refrain from dominating the discussions had a heavy positive impact on the group performance.

Omar et al (17, p.156) states, that "the defence industry has been moving away from a hierarchical organization and authoritative style of management towards a more team-based and participative style"; furthermore, that " criterion for an effective, group decision-making method is that users are able to reach a decision easily and quickly".

The group made use of the large amount of data available to take a hard look and to make timely assessments, which enabled the group to be fully informed in making effective and prompt decisions. The availability of data likewise allowed individual members of the team to have a total grasp of the situation, of seeing the "big picture" even while working autonomously from the other members of the team.

The Hostile Takeover

The highlight of the simulation for various reasons was the takeover of group four. After careful consideration of the options on how to be number one, the group realized quickly that five players in the commuter airline market would be far too much and the teams would bewould be in an unproductive competition for market shares and fares. The information which all groups got after the first quarter has given a clear picture of what the other groups have attempted to achieve. The group assessed the strengths of the other teams as to who would be the strongest competitor and who would fit into the own strategy and target market. Group number four, as the strongest at the time fitted perfectly inperfectly in the portfolio and moves were made to acquire group four.

The psychological impact of the takeover was very interesting... The idea of a takeover was not expected by other members of the class as a legitimate course of action and must have upset some members of the class. However, the hostile takeover, as initiated and successfully achieved by the group, aside from its shock factor, cleared the deck away from the traditional and conservative postures towards more innovative, lateral thinking. The idea behind it was, what Morris (1, p. 7) elaborated on as the manoeuvre warfare, "a method of seeking a decision in a battle with the greatest economy of effort". The group was focused as Morris describes further "on the enemy and not on the battle ground and the speed of action and reaction , which always had to be faster than that of the enemy". It was known that group four was composed of highly professional team members who could have the ability to be strong (in terms of their ability to analyse any given situation) making them a formidable opponent in the future.

The real challenge was how to convince the team members of the acquired group in favour of acquisition. Group four reacted as anticipated. The efficiency and morale of the team members was zero after the takeover, but their CEO managed to get the team back to speed by convincing them of our idea.

Conclusion

The shift in the industry towards groups working on strategic issues as described in the literature correlates with the experience made in the airline simulation. However the experience made did not support the need for strong leadership. Surprisingly to the authors experience the group managed to take clear decisions without any hierarchical order and it did not support Appelbaum's statement that people from different backgrounds would fail to achieve the target.

Strong leadership always play an important role in decision making involving people of different backgrounds and persuasions. Inaction, confusion, lack of ideas, are the usual starting environment at any group-decision making session. Without leadership, the group will waste valuable time and effort to meander along on easy solutions and modest objectives. Good leadership will thus provide guidance and structure to the discussion. As most leaders are also good at assessing people, allocation of tasks usually goes to the right person (or a person who would be challenged by the new task) and do a good job out of it.

In the present business environment, traditional leaders, those who sit atop the hierarchy and lead without consulting others, are becoming out of date. New business leaders are the one who set the tone for new and bold vision. He leads because, as human nature so attests, someone has to, but would be leading if he has the right idea and the right mettle to see the project through successful completion; otherwise, he steps back and let the better man take the primary role.

Literature

Appelbaum, S.H., Abdallah, C., Shapiro, B.T. (1), "Team Performance Management", MCB University Press.

Morris, A.R. (1), "Manoeuvre Warfare-can the British Army cope?", British Army Review.

Omar, T.A., Kleiner,B.H. (17), "Effective Decision Making in the Defence Industry", Aircraft Engineering and Aerospace Technology, Volume 6, MCB University Press.

Vallaster, C., Koll, O. (00), "Participatory Group Observation a Tool to Analyse Strategic Decision Making", Qualitative Market Research An International Journal, Volume 5, MCB UP Limited.

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He won't do it. Hr doesn't have the guts. He doesn't care about the cause…not enough to labelled a murderer, anyways. Plus, he has a very respected reputation. He wouldn't put his career and ultimately, his life on the line. It can't be worth it.

But then again, it must be tempting. Having the smooth, deadly razor pressed up against my flesh, in one quick slice, my life would be over. Maybe he'll realize that it he did give into temptation, he wouldn't be any better of a human being then I. Spilling the blood of evil and wrong do-ers. How can I be blamed if the rebels don't see the military's side of the situations at hand?

I can feel my heart rate increase as I step into the store and remove my cap and coat. He didn't want me there; I could see it in his eyes. But I knew it wasn't in the barber's policy to turn away a paying customer.

I sat down. He commented on the length of my beard. I started talking about the mission my troops and I just returned from. "But we did alright, you know. We got the main ones. We brought some back dead, and we've got some others still alive. But pretty soon they'll all be dead." I knew he was against this. I wanted to provoke him as much as possible, get him to come as close as he dared. I wanted him to think about it.

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Termination of a Project Paper

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Abstract

This paper discusses all the considerations that might lead a project to termination. Implications and the actualization of these decisions to terminate are explained. Also, an explanation when to terminate and how to implement termination is presented.

Termination of a Project Paper

To achieve a successful project there needs to be a well-planned and executed termination phase built-in as a task in the initial project wok-plan. The phase of the project¡¦s life cycle, project termination is determined by asking when is the mission consummated and how to terminate the project. This important planning stage ¡§¡Ksaves time and money and avoids unnecessary conflict.¡¨ (Keogh, pg. 76) It is viewed as clean up time. However it is imperative to note that ¡§¡Ka project can end unsuccessfully as well. Even in this case, there are key learnings, team evaluations and other wrap-up activities to make the most of what was done on the project.¡¨ (Mochal, 00)

In accordance with Bluegreen¡¦s project, the mission is when the time and attendance software program meets stakeholders¡¦ approval delivering a quality product within the predetermined scheduled time and under budget. However, adverse forces like ¡§changing market conditions, [employment] laws and regulations, organizational shakeups [i.e. senior management replacements], cost overruns, technical difficulties, [human resource expert shortage, or difficult code]¡¨ can affect the project life-cycle. Consequently, the project will prematurely terminate. Typical behavior in this scenario is to save-face first before making a profit or meeting the customers¡¦ needs. (Levine, 00)

Levine goes on to illustrate, ¡§In the case of pre-completion, or abnormal, project termination, we have to deal with the psychology of failure. Theres a prevalent stigma that the project that doesnt reach satisfactory completion is a failed project. Therefore, we purge the thought of premature termination from our minds and blindly forge ahead with what may be, in reality, a failed project.¡¨

Nonetheless, ending projects earlier than devised in the work-plan may be more economically practical in the long-run. Below lists termination types¡¦ guidelines and practices that should be followed to lessen downside risks of project termination.

Please note the Normal Project Termination and Abnormal Termination guidelines and activities are provided by Levine from My Plan View, Inc. found online at http//www.myplanview.com/expert10.asp#thelist

Normal project termination

In order to learn lessons, valuable data and experience needs to be collected and documented for future use and training purposes, known as the ¡§closeout phase.¡¨ Benefits include ¡§technology transfer and final project audit.¡¨

Project Audit

Throughout the work-plan and especially at completion of milestones a project audit should be conducted by examining

„X¡§Current status of project

„XForecasts

„XStatus of key items

„XRisk assessment (i.e. code difficulty, learning curve, manual)

„XInformation pertinent to other projects

„XRecommendations for continuing ¡§

Post-mortem

Then at the end of the project a post-mortem meeting is conducted to determine the results. ¡§For example, scope accomplished, technical objectives met, recommendations for other projects, and project historical data.¡¨

Other Closeout Items

Finally, other closeout items such as ¡§final [adjustments], punch lists, uncompleted tasks, special close-out tasks, final report, client acceptance, client acceptance documents, client feedback, testimonials, asset disposition, personnel disposition and reports, sell/transfer/toss residuals, transfer/reassignment of dedicated resources, assigned resource release, document transactions [training manual], document performance, Atta-boy/atta-girl letters, and archives.¡¨

Abnormal Termination (¡§lingering death¡¨)

This usually occurs through a negotiation phase to terminate the project before its predetermined scheduled date due to objectives not adequately met thus all stakeholders receive less than expected. If abandoned, a detrimental loss for almost all of the stakeholders. The perceived notion is to negotiate and preserve as much as possible of the original project work-plan.

Reasons for Stopping in Mid-stream

The initial project work-plan objectives are compared to the current work completed, an audit is performed, and cost analysis to determine if ¡§the project can¡¦t meet the stated objectives [because if pursued] these objectives will do more damage than bringing the project to an immediate end.¡¨ (Levine, 00)

Levine continues to discuss the many reasons projects are stopped in mid-stream

For example

o¡§Product (development project) failed to achieve goal

oWindow of opportunity has passed

oTechnology failed or became obsolete during project execution

oEconomics of the project changed

oProject performance is so off the mark as to make it impossible to reasonable deliver

oBetter alternative to meet primary goal makes current project unnecessary

oCant complete project in time to meet iron-clad deadline

oCant meet quality objectives

oClient/sponsor in no longer interested

oProject is hurting other work of the firm

oPartners or suppliers cant hold up their end

oCant get the proper resources/skills

oProject goals can better be achieved by outsourcing the project¡¨

oAbandonment

oSabotage

oActs of God (i.e. hurricane, tornado, flooding, etc.)

Termination Considerations

Define Success and Set Realistic Objectives

Defining success criteria early in the project will help establish the degree of success while determining how and when to properly terminate the project. TenStep Management Process in the 5.0 Project Termination section explains, ¡§A project that is not defined appropriately will not have a good chance to be successful. On the other hand, a successful project that does not conclude gracefully will probably still be seen as successful.¡¨ (Mochal, 00) A fundamental to project termination is setting realistic objectives so when compared to the current project completion then a more accurate assessment can be made to terminate the project. For example questions to ask, ¡§What should the project have achieved? What actually happened? And why?¡¨ (Mochal, 00)

Project team can rate itself against the criteria established earlier then review the variance and receive End-users¡¦ validation. The project goal is to complete the software system on-time and under-budget. Nonetheless, this is unacceptable if the software system does not meet the needs of the end-users whether it is quality, maintainability, or usability. A percentage level can be assigned as well as flat out success or failure. All the funds and time spent on this project would be in vane. The only real benefit that can be salvaged is documented learnings to be used for future use in other project planning efforts.

Senior Management Turnover

Bluegreen Resorts turn-over rate is very high, which parallels the fear of losing key managers and/or performers working on the project. Understanding and validating awareness to the mere fact, if another Senior Manager is appointed over the project then it can be cancelled at the drop of a hat. Either new management does not feel the projects¡¦ benefits meet the goals of the organization or maybe managements¡¦ perception is that since they do not receive a feather in their cap then it is cut from the priority list.

To overcome this fear and try to mitigate the risk a comfort level must be established through use of a collective buy-in, commitment, and loyalty from each stockholder. The Project Manager must exhibit strength in leadership by guiding and supporting through the use of up-to-date project information reports, consistently monitoring internal and external political forces, educating, allocating task ownership to hold stockholders¡¦ responsible and accountable, and encourage some type of participation from all stockholders. To continue moving the project forward a newsletter will aid the communication along with a suggestion box for anonymous requests and corporate-wide emailing process will be used to answer/reply.

Other Termination Activities

Once the project conclusion meeting and project declaration of success or failure is completed then Kronos will transfer appropriate documents to Bluegreen known as ¡§Turnover Project Files.¡¨ The training manual is turned over along with notes on the -day training course provided on project completion date. Also, one year service agreement for technical support and system maintenance is included and implemented on project completion date. ¡§Performance Reviews¡¨ where all team members are interviewed and rated by tying the review between team and individual performance is conducted. All team members return to immediate positions and the project manager is reassigned to another project. (Mochal, 00)

In conclusion, termination is a phase in the product life-cycle. Projects typically ¡§¡Kdo not reach clear success or failure points¡¨ hence the Project Manager should monitor often with project objective auditing. (Keogh, 81) Projects either terminate normal or abnormal ways. Guidelines are followed to define the degree of success or failure of the project. Variances are measured by the initial work-plan versus the current percentage of work completed. If project failure then documentation is recorded for learning purposes and reviewed during other project planning. And the main driver in determining project termination is if the stockholders and the company continue to profit if the project is continued. Or if there is a loss in associated costs, time, resources, and product quality that demonstrates benefits to the stockholders and the company then the project should be terminated.

References

Keogh, J., Shtub, A., Bard, J.F., Globerson, S. (00). Project Planning and Implementation. [Electronic Text for University of Phoenix]. Pearson Custom Publishing.

Kronos, Inc. (00). Homepage. [Online] Available http//www.kronos.com.

Levine, H. A. (00, Nov. 5). Project Termination Done Right Turning the end into a new beginning. PLANVIEW, Inc. [Online] Available http//www.myplanview.com/expert10.asp#thelist

Mochal, T. (00). Project Termination. TenStep Project Management Process. [Online] Available http//www.tenstep.com/5.0ProjectTermination.htm

Please note that this sample paper on Termination of a Project Paper is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Termination of a Project Paper, we are here to assist you. Your cheap custom college paper on Termination of a Project Paper will be written from scratch, so you do not have to worry about its originality.

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Explain the relevance of the title of the book – pointing out who could be considered "mocking birds" and what actual/potential harm was involved.

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"But remember, it's a sin to kill a mocking bird". This is the one warning Scout and Jem receive when Atticus gives them their air rifles. But why mocking birds and not blue jays? Both Atticus and Miss Maudie believe it is a sin to kill a mocking bird as they "don't do one thing but make music for us to enjoy". Harper Lee titles her novel To Kill a mocking bird as two of the main characters were "mocking birds". They were harmed or put in potential danger because of the prejudice about race and class in society, and that of the unknown or different. Two characters in To kill a mocking bird could be viewed as "mocking birds". They were Tom Robinson and Boo Radley. Both do not harm society in any way and both are innocent people. However, because of their ways of living, the morals and principles that they have grown up with, they are picked on by society.

Tom Robinson was a gentle, kind and quiet man. He went out of his way everyday to help a white woman, Mayella Ewell, with her duties around her home. However, being black, it was not acceptable for him to feel sorry for a white person. Because of his gentle ways, he is viewed as a mocking bird, innocent and harmless.

The inhuman acts towards the mocking bird, Tom, starts when he is accused of raping Mayella Ewell. When Tom is put to trial, Atticus proves conclusively that Tom could not have actually committed the crime he was being convicted of. However, he was still found guilty. Tom becomes the victim of white prejudice when society convicts him rather than confronts the fact that a white woman could be interested in, and make sexual advances towards a married, black man.

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The other "mocking bird", Boo Radley, is a shy and curious man. However, he is depicted as some kind of monster in the eyes of Scout and Jem. This is because Boo leads a different way of life compared to them and they do not fully understand him. It is only when Scout stands and looks from Boo's balcony that she starts to understand how he lives and why. We do not see the real Boo, however, until the novel unravels, and Scout tells of the kind acts towards her and Jem. It is then that we discover that he is really a gentle person. The kind acts towards the children are small but are precious. For example, the gifts he leaves for them in the knothole of the tree, when he mends Jem's trousers after they are caught in his fence, and the blanket he covers Scout with during the fire.

It is not until the end of the novel that Boo is exposed to potential harm. This comes about after he rescues of Jem and Scout who were being attacked by Bob Ewell. Boo kills Bob Ewell in order to protect "his children". As Mr Tate knows, the women of Maycomb would go crazy sending Boo baskets of food and sending him praise, he states to Atticus, "it's a sin dragging him with his shy ways into the limelight". So as not to "shoot a mocking bird", Mr Tate announces to the rest of Maycomb that Bob Ewell fell on his own knife.

Both Tom Robinson and Boo Radley were classed as "mocking birds" as they were gentle and shy people. Yet Tom Robinson was harmed and Boo Radley was in potential harm because of society's prejudice, and society's inability to see something from someone else's point of view. To kill a mocking bird is equivalent to committing a deliberate senseless and evil act. Who are the mocking birds in your town?

Please note that this sample paper on Explain the relevance of the title of the book – pointing out who could be considered "mocking birds" and what actual/potential harm was involved. is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Explain the relevance of the title of the book – pointing out who could be considered "mocking birds" and what actual/potential harm was involved., we are here to assist you. Your cheap custom research papers on Explain the relevance of the title of the book – pointing out who could be considered "mocking birds" and what actual/potential harm was involved. will be written from scratch, so you do not have to worry about its originality.

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Swimming essay

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I am going to cover the basic steps on how to prepare and swim 500 yards (0 laps) freestyle. This takes a lot of practice and preparation. In order to get a good time you need to be dedicated and true to the sport and event.

STEP ONE Items needed

Depending on your gender you will need to wear a swimsuit or something relevant to swim shorts. Most male swimmers wear Speedos, in order to go faster. When choosing a suit size, you want to get the smallest size you can fit in to, so that you don't have drag, and the suit is basically stuck to your body.

You'll need goggles. Most swimmers prefer double strapped goggles for he reassurance that they will stay on when they dive. Many swimmers use goggles that have no rubber lining, only plastic, these are goggles you would need to get used to.

Do my essay on Swimming essay CHEAP !

Swimmers with longer hair (even males) will need to wear a swim cap, for less drag and resistance. Caps can be thick, but the ones that personally work the best for myself are the thin caps.

All of these items can be purchased at your local Big 5 sporting goods store, or any other sporting goods store, or business.

STEP TWO Practice Makes Perfect

In order to better your times you will need to practice pace 100's and pace 500's. A 100 is four laps which is equal to 100 yards. You will also want to practice diving off of the block.

When you swim a pace 100 you want to work on your breathing technique and your stroke glide. You don't want to sprint, because then later when you swim a 500 you will be out of energy.

You want to take long smooth strokes, when you make a stroke, the tips of your fingers will hit the water and you want your whole arm to follow the exact path in to a smooth finish.

When you are breathing you want to only tilt your

head to the side slightly, not too much or else the bottom half of you will sink. You want to breathe about every 5 to 7 strokes, not every stroke or else you will be tired by the 5th lap. You want to breathe lightly. Blow out when your head is in the water, slowly, the come up for air, and breath it in slowly.

The next thing you want to focus on is your flip turn. At the end of each lap in order to turn around you do a front-word flip and push off in a streamline position. A streamline position is putting your arms above your head and gripping your hands together, with your head between your arms. You want to flip quickly enough to be able to take a couple strokes before you breath.

When you swim a pace 500 put everything you worked on in your pace 100 together, and make sure you work on technique.

STEP THREE Eating the right foods

Swimmers crave carbohydrates, starch and protein. You should eat a lot of carbs before you swim, not less then an hour before you enter the water or else you will get a stomachache. Bread and pasta (plain) are some of the better carb choices. Rice and Potatoes are also good sources of starch and carbs. A hard-boiled egg is good to eat before a race, it gives you protein. There is always the fruit factor, all fruits are good for your body, but not all are good to eat before you swim. An Orange is the last thing you want to eat before you swim. The citrus will sit in your system and give you a horrible stomach ache, the same thing happens when you drink Orange juice. Bananas are a great source of potassium. A Banana before a race has always been my good luck.

The beverage choice of a swimmer is very slim. WATER is the only thing that does a body good in the case of a swimmer. The day of a meet you should try to drink at least four bottles of water, if not more.

STEP FOUR The Big Race

On the day of your race you will want to eat healthy meals, make sure you eat, that is your source of fuel. Drink a lot of water.

When you get to the pool get in to the warm up lanes and practice slow strokes. Also practice starts, and flip turns.

You will need someone to count for you. Find someone and make sure they have a counting block.

When it is time for you to swim get your cap and goggles all secured. Make sure your straps are tight enough, so they won't fall off.

You will hear " Swimmers please step up…take your mark…GO!" then you dive in to the water and start swimming your laps. The person counting for you will stick the counting block in the water and you will see the number 1.

A piece of advice find a song you like and sing it to yourself the whole swim, over and over. Don't think about the other swimmers; don't look around you, just swim. Keep your head down and do everything you worked on at practice.

Eventually you will see the numbers , 5, 7, , 11, 1, 15, 17, and then on the last one the person counting might put up a 1 or they may put up the side that is red which means this is your last and you are done.

When you get out of the pool you will want to check your time. Remember your time so you can have a goal for the next time you swim. You should swim it between 50 and 0 depending on the shape you are in and your experience.

When you get out, get in to the warm down lane and swim a few laps to loosen your muscles. Swim slowly and make sure you stretch your self, so that your muscles don't tighten.

That is mostly all you need to know in order to swim 500 yards of freestyle. If you want to see it be done come to the Ukiah High School Pool Monday-Friday from 400pm to 600pm. You can even come watch me tonight at about 600 or so, and I will be swimming it.

I am going to cover the basic steps on how to prepare and swim 500 yards (0 laps) freestyle. This takes a lot of practice and preparation. In order to get a good time you need to be dedicated and true to the sport and event.

STEP ONE Items needed

Depending on your gender you will need to wear a swimsuit or something relevant to swim shorts. Most male swimmers wear Speedos, in order to go faster. When choosing a suit size, you want to get the smallest size you can fit in to, so that you don't have drag, and the suit is basically stuck to your body.

You'll need goggles. Most swimmers prefer double strapped goggles for he reassurance that they will stay on when they dive. Many swimmers use goggles that have no rubber lining, only plastic, these are goggles you would need to get used to.

Swimmers with longer hair (even males) will need to wear a swim cap, for less drag and resistance. Caps can be thick, but the ones that personally work the best for myself are the thin caps.

All of these items can be purchased at your local Big 5 sporting goods store, or any other sporting goods store, or business.

STEP TWO Practice Makes Perfect

In order to better your times you will need to practice pace 100's and pace 500's. A 100 is four laps which is equal to 100 yards. You will also want to practice diving off of the block.

When you swim a pace 100 you want to work on your breathing technique and your stroke glide. You don't want to sprint, because then later when you swim a 500 you will be out of energy.

You want to take long smooth strokes, when you make a stroke, the tips of your fingers will hit the water and you want your whole arm to follow the exact path in to a smooth finish.

When you are breathing you want to only tilt your

head to the side slightly, not too much or else the bottom half of you will sink. You want to breathe about every 5 to 7 strokes, not every stroke or else you will be tired by the 5th lap. You want to breathe lightly. Blow out when your head is in the water, slowly, the come up for air, and breath it in slowly.

The next thing you want to focus on is your flip turn. At the end of each lap in order to turn around you do a front-word flip and push off in a streamline position. A streamline position is putting your arms above your head and gripping your hands together, with your head between your arms. You want to flip quickly enough to be able to take a couple strokes before you breath.

When you swim a pace 500 put everything you worked on in your pace 100 together, and make sure you work on technique.

STEP THREE Eating the right foods

Swimmers crave carbohydrates, starch and protein. You should eat a lot of carbs before you swim, not less then an hour before you enter the water or else you will get a stomachache. Bread and pasta (plain) are some of the better carb choices. Rice and Potatoes are also good sources of starch and carbs. A hard-boiled egg is good to eat before a race, it gives you protein. There is always the fruit factor, all fruits are good for your body, but not all are good to eat before you swim. An Orange is the last thing you want to eat before you swim. The citrus will sit in your system and give you a horrible stomach ache, the same thing happens when you drink Orange juice. Bananas are a great source of potassium. A Banana before a race has always been my good luck.

The beverage choice of a swimmer is very slim. WATER is the only thing that does a body good in the case of a swimmer. The day of a meet you should try to drink at least four bottles of water, if not more.

STEP FOUR The Big Race

On the day of your race you will want to eat healthy meals, make sure you eat, that is your source of fuel. Drink a lot of water.

When you get to the pool get in to the warm up lanes and practice slow strokes. Also practice starts, and flip turns.

You will need someone to count for you. Find someone and make sure they have a counting block.

When it is time for you to swim get your cap and goggles all secured. Make sure your straps are tight enough, so they won't fall off.

You will hear " Swimmers please step up…take your mark…GO!" then you dive in to the water and start swimming your laps. The person counting for you will stick the counting block in the water and you will see the number 1.

A piece of advice find a song you like and sing it to yourself the whole swim, over and over. Don't think about the other swimmers; don't look around you, just swim. Keep your head down and do everything you worked on at practice.

Eventually you will see the numbers , 5, 7, , 11, 1, 15, 17, and then on the last one the person counting might put up a 1 or they may put up the side that is red which means this is your last and you are done.

When you get out of the pool you will want to check your time. Remember your time so you can have a goal for the next time you swim. You should swim it between 50 and 0 depending on the shape you are in and your experience.

When you get out, get in to the warm down lane and swim a few laps to loosen your muscles. Swim slowly and make sure you stretch your self, so that your muscles don't tighten.

That is mostly all you need to know in order to swim 500 yards of freestyle. If you want to see it be done come to the Ukiah High School Pool Monday-Friday from 400pm to 600pm. You can even come watch me tonight at about 600 or so, and I will be swimming it.

Please note that this sample paper on Swimming essay is for your review only. In order to eliminate any of the plagiarism issues, it is highly recommended that you do not use it for you own writing purposes. In case you experience difficulties with writing a well structured and accurately composed paper on Swimming essay, we are here to assist you. Your cheap custom college paper on Swimming essay will be written from scratch, so you do not have to worry about its originality.

Order your authentic assignment and you will be amazed at how easy it is to complete a quality custom paper within the shortest time possible!