Indigenous Hawaiians Protest the Exploitation of their Islands :: Essays Papers

Indigenous Hawai'ians Protest the Exploitation of their Islands Suggestive of the Civil Rights development that roared through the mainland states in the 1960’s, the Hawaiian Sovereignty Movement has grasped the shores and urban communities of America’s pet heaven and shook its â€Å"settler society† with decided quality and reason: the conscious abuse of Hawaiian land, Hawaiian otherworldliness, and Hawaiian life should unequivocally end now. From first contact in 1778, through the battle ready oust of the Queen in 1893, America’s â€Å"settler society† apparently annihilated the social texture and language of Hawai’i’s autochthonous individuals. American pioneers slaughtered a large number of locals through the spread of deadly maladies and injured the current Hawaiian economy through land securing and imposing business model of the sugar advertise. Designed only for the advantage and endurance of the pioneers, American â€Å"settler society† took into consideration no legitimate plan of action by the minimized locals; local rights were denied inside and out. Along these lines characterized by 100 years of abuse and misuse, present day Hawaiians are savagely ethnocentric in a development which has advanced from requests of compensation to out and out power (69). As â€Å"multinational organizations sell our [Hawaiian] beauty†(61), the Ka Lä hui Hawai’i effectively looks to make sure about indigenous self-assurance and uphold the Draft United Nations Declaration on the Rights of Indigenous Peoples for every single staying Hawaiian. In these requests for widespread human rights, the demanding advancement of decolonization resounds with each peaceful exhibit and global motion. However in spite of the triumphant hallucination of decolonization, recorded expansionism keeps on rendering Hawaiians casualty to the devouring foundations of neocolonialism, in particular, co-optation and the scourge of the travel industry (108). Triumphant decolonization isn't yet a reality. The accomplishment of decolonization lays vigorously on killing the â€Å"psychological dependency† Hawaiians assimilate through haole training (42). As he who controls the past controls the future, present day haoles look to sustain current supremacist real factors by harming open memory with fake history. Haoles show these bogus understandings of â€Å"settler society† and roughly render â€Å"civilization† as a favored burden to the medieval Hawaiians. In this manner, in the pattern of decolonization, reality of the minimized Hawaiians must be changed. Profound and social character is fundamentally recovered in the festival and endurance of local dialects and ways of thinking. As â€Å"[Haunani-Kay Trask] needed to become familiar with the [Hawaiian] language like a sweetheart so that [Trask] could shake inside her and lay around evening time in her dreaming arms† (118), so should the prostitution of Hawai’i by haole and vacationer be changed.

Movie Analysis Girl Dragon Tattoo

The Heros venture is a great type of narrating that has been utilized for a huge number of years. All accounts share regular components in their structure. In todays current movies the portrayals of these components have been distorted and contorted yet stay generally unaltered. This paper follows the remote movie The Girl with the Dragon Tattoo coordinated by Niels Arden Oplev and dependent on the book by Stieg Larsson through the Heros Journey.There was something lost in watching the film with captions; by not knowing the language there is a component lost in the film. Å"however, with an end goal to have the captions coordinate the activity on screen, the nuance, maxim, and subtlety of a language are frequently and by need, ignored.  (Barsam a merciless and oppressive man that assumes responsibility for her life.Mikales Call to Adventure is being reached by extremely rich person Henrik Vanger (Sven-Bertil Taube) to explore the vanishing of his niece Harriet, who evaporated 40 yea rs prior. The Refusal of the Call is a reluctance to change to address the difficulty or tackle the issue. This is found in the film by Lizbeth waling out of a gathering with her gatekeeper subsequent to declining to address inquiries regarding her life. With Mikale the Refusal is appeared by his hesitance to the examination for Henrik welcomed on by his destruction in court. The Meeting of the Mentor includes defeating this hesitance and introductory problem.In The Girl with the Dragon Tattoo the tutor for either Lizbeth or Mikale is not quite the same as the standard as a rule related with the job. For Lizbeth managing the harsh gatekeeper she is coached in managing this issue by drawing from herself and her past encounters, utilizing her own gifts to tackle her issues with him for all time. Mikales coach isn't one individual however two; he is supported by both Henrik and Harriet through the things and words she abandoned. In Crossing the Threshold the legend acknowledges the dem and going into the exceptional world.Mikale enters the uncommon world is implied twice in the film; first when he consents to explore Harriets vanishing and second when he shows up where she vanished a remote, desolate island with chilling climate and ice inhabitants. Lizbeth Crosses the Threshold in two distinct occasions in the film first when she is compelled to manage her gatekeeper when she needs cash for another PC and afterward when she messages Mikale including herself on the planet he is submersed in. The Tests, Allies, and Enemies segment is the area of the excursion where the legend experiences tests and meets partners and adversaries similarly as the title implies.In The Girl with the Dragon Tattoo the Tests, Allies, and Enemies is a fairly extended length of the film that notwithstanding its length keeps up intrigue and anticipation. This segment of the excursion can be part down the middle. In the principal half Lizbeth and Mikale proceed with the own Heros Journey; in the second a large portion of their excursions have combined. In the main half Lizbeth faces a few tests and defies her foe. Her tests show in her maltreatment on account of her gatekeeper and her resulting annihilation of him finishing in a manner Lizbeths minor Heros Journey.Lizbeths next huge test is the place her excursion starts to work with Mikales. During Mikales first 50% of the Tests, Allies, and Enemies segment he starts to figure out the hills of proof and data collected throughout the years. His first test starts with him reigniting his journalistic flash for him to really explore this riddle. During the start of his examination he is presented or recounted different individuals from the Vanger family where he appears to discover partners in Martin Vanger (Peter Haber) and his wife.With Henriks doubts and data the remainder of the Vanger family turns into his suspects and adversaries. Mikale discovers his partners in Henrik and head of police Morell (Bjorn Granath). In the second 50% of the area the excursions of Lizbeth and Mikale work. Å"She discovers her own passionate needs sustained by the idea of the case  (Ebert, 2010) convincing Lizbeth to send Mikale an email when she sees a theme while glancing through his documents. After beginning contact they become partners in comprehending the case.Working together as partners they find an upsetting disclosure about the idea of Harriets vanishing. Moving toward the Inmost Cave is where the saint plans for the coming showdown. This is the place Mikale takes what he and Lizbeth have assembled to refresh Henrik. This leads the film to the Ordeal where the Hero faces the emergency, dread, and passing. This shows in the film with the family on the island going up against Mikale to communicate their interests over his examination, after which the island appears to be darker with doubt everywhere.The essential issue of the Ordeal is that after the gathering while at the same time going through the foreste d areas somebody goes after Mikale, almost killing him. The Reward where the saint is compensated for enduring the experience is spoken to in the film by Mikale and Lizbeth with assistance from Morell get the last hint that makes the various bits of the riddle fit together. This shows them the way to illuminating the secret. The Road Back Sequence is the point in the excursion where the legend commits once again to finishing the journey.This is spoken to by Mikale and Lizbeth utilizing the mystery they found to discover who they accept was liable for all that occurred. While Lizbeth explores records for confirmation of character Mikale examines the presumes house where he is about shot, till he is protected by one of his partners. Lizbeth makes an alarming revelation in the records and hurries to caution Mikale, who has been caught by the one liable. The Resurrection is the place the Hero faces the last test on the limit home.This is indicated when Mikale gains reality directly from the mouth and his life barely holds on. As he faces demise Lizbeth returns so as to spare him. The police show up and reality comes out to all. The last piece of the Heros Journey is the Return with the Elixir. This where has occurred in the extraordinary world has benefits in the standard world. In the standard world Mikale restores a blessing from Lizbeth while carrying out his punishment which assists with his recharged motivation for news coverage. Lizbeth takes from her excursion the boldness to offer some kind of reparation with her past and to proceed onward with her future.

The Minimalism Paradox

The Minimalism Paradox Minimalists dont avoid material possessions; we avoid excess. Paradoxically, by owning less, the things we own bring greater joy to our lives. In other words, all of our things are our favorite things. Otherwise they are in the way. Subscribe to The Minimalists via email.

Relationship Between Listening And Critical Thinking

The Relationship Between Listening and Critical Thinking My fiancà © and I have been together for two years and I know him very well. I know his likes, I know his dislikes, I know his fears, I know what he loves, but most important I know when he is not listening to me. When we first started dating I never really picked up on it and I was just so happy to have him with me that when he gave a â€Å"yea† or a â€Å"mhm† that I figured he was listening carefully and attentively to every little thing I said. It wasn’t until we were further into the relationship that I began to notice his lack of eye contact with me while the TV was on or how he rarely tuned his head in my direction when he was on his phone, that’s when I became wise. Instead of competing with the bangles or his phone for his attention I decided I would compete with my fiancà © himself. I began asking follow up questions to what I just said and sometimes I wouldn’t say anything at all and ask him if he agrees with me. With all my quest ions or lack of talking I often got the same answer, â€Å" I’m sorry honey but I didn’t hear what you said.† My reaction is always the same; I explain why it is important for him to listen when I talk and how that helps us come to decisions on subjects using our critical thinking. Concepts and principles of critical thinking can be applied to the process of listening. Critical thinking skills are important and connected to the ability to listen effectively and ultimately processing theShow MoreRelatedCom 200 Final Paper1550 Words   |  7 Pageshow to speak, and I can hear when people talk to me, but why is it that we still consume ineffective listening skills between one another? When we think of effective listening at work or on the job, most of us think of what we actually say or what is said to us. What I am going to cover is the factors and barriers of effective communication, strategies for active, critical and empathic listening and understanding the impact of gender and culture on interpersonal communication. Of course, communicationRead MoreInterpersonal Communication And The Workplace946 Words   |  4 PagesInterpersonal communication in the workplace is developed positively or negatively on the individual relationships we have combined with our human behaviors and human actions within each of those relationships. There are many things that can affect interpersonal communications within the workplace, from generational that create technological gaps, to diversity and tolerance it creates, and finally the type of workplace, is it a team environment encouraging inclusiveness within the organization orRead MoreThe Utilization Of Storytelling As A Pedagogical Strategy1689 Words   |  7 Pages2007). Pellowski (1977) tended to argue that the non-compatibility between pedagogy and storytelling is the main reason why storytelling did not secure a place within the educational settings. Zipes criticized him by stating that real storytelling pedagogy, as illustrated by Paley (1990), has t he strength to provoke critical literacy, pedagogy, and awareness. Accordingly, this led to a considerable debate about the relationship between storytelling and literacy acquisition. Al- Jafar and Buzzelli (2004)Read MoreSexual Identity1669 Words   |  7 Pagesone is identified within there so, ones action is judged based on the tenets of these values. Critical thinking has to do with the way a person views certain dogmas and the seeming way of getting things done. In sexual decision making, critical thinking is applied to so many of the value systems that I am identified with. Before this course, there is really no conflict between my critical thinking and the acceptance of my gender. As mentioned earlier, when engaging in conversation with the oppositeRead MoreBecoming a Nurse or Midwife Essay1050 Words   |  5 Pagesprofessional relationship is strongly built by effective communication. Communication with patient, family and multidisciplinary is essential for quality nursing care to the client. Collaboration with the multidisciplinary team enhances the quality of care significantly. Often nurse acts as a liaison between patient and other health care members in that team. Trust is a basic value and in a trusted environment patient feels free to share honestly to the nurse. Ultimately, trusting relationships enhanceRead MoreThe Power of Good Listening Skills Essay908 Words   |  4 PagesListening is the capability to correctly receive and interpret messages in the communicating procedure. Listening is essential to all communicating that is successful, with no capacity to listen efficiently messages are readily misunderstood - the correspondent can readily become frustrated or irritated and communication breaks down. Listening is so significant that many top companies supply listening abilities training for his or her workers. This is unsurprising if you think about that great listeningRead MoreAnalysis Of Adornos Critical Attack On Popular Music1686 Words   |  7 PagesThis essay will evaluate Adorno’s critical attack on popular music. The essay will briefly provide some context on Adorno. Adorno claims that â€Å"listeners are made not born†, thus listening is a cultural practice, in which modernity has transformed into a profit (Adorno, 2002:248). By this, the essay will begin by focusing on the broader idea of the culture industry, in terms of commodities and popular music as not being critical. Following on, particular focus will be given to three main areas whichRead More The Roles of Culture, Mothers, and Daughters in Amy Tans The Joy Luck Club1326 Words   |  6 Pagesthat were part American. The emphasis on honor, obedience, and loyalty among women are immense in this no vel (The Joy Luck Club: An Overview). In America, these characteristics were not emphasized nearly as much – and that is what caused tension between mother and daughter.   Ã‚  Ã‚   The Joy Luck Club was founded by Suyuan Woo, and when she passed away, the Club looked to her daughter Jing-Mei to replace her. Suyuan was a very strong-willed woman who had suffered many hardships. In the process of fleeingRead MoreDescription Of A Coat Of Arms1216 Words   |  5 Pagessignificant trait needed by the nurse, in order to maintain a therapeutic relationship with patients. There are also two little owls placed at the bottom holding hands to represent collaboration. Being a good collaborator contributes to providing the best care, as working with other nurses and healthcare professionals results in better patient outcomes. A speech bubble is placed in between the two little owls to represent communication between colleagues and below the heart to denote its importance in nursingRead MoreAn Ideal Problem Posing Class964 Words   |  4 PagesThis creates a discussion between the student and teacher. And instead of the student being the only one being taught, the teacher is being taught something new as well. This breaks the traditional habits of learning, where the teachers would only feed information to students and they would accept it with no question, or consciously think about what is being taught. This classroom learning experience allows complete freedom for the students because, instead of listening to the teacher or professor

Globalizations Eclipse of the Nation-State

Globalization can be defined by five main criteria: internationalization, liberalization, universalization, Westernization, and deterritorialization. Internationalization is where nation states are now considered less important as their power is diminishing. Liberalization is the concept where numerous trade barriers have been removed, creating freedom of movement. Globalization has created a world where everyone wants to be the same, which is known as universalization. Westernization has led to the creation of a global world model from a Western perspective while deterritorialization has led to territories and boundaries being lost. Perspectives on Globalization There are six main perspectives that have arisen over the concept of globalization; these are hyper-globalists who believe globalization is everywhere and skeptics who believe globalization is an exaggeration which is no different from the past. Also, some believe that globalization is a process of gradual change and cosmopolitan writers think the world is becoming global as people are becoming global. There are also people who believe in globalization as imperialism, meaning it is an enrichment process deriving from the Western world and there is a new perspective called de-globalization where some people conclude globalization is beginning to break up. It is believed by many that globalization led to inequalities around the world and has reduced the power of nation states to manage their own economies. Mackinnon and Cumbers state Globalization is one of the key forces reshaping the geography of economic activity, driven by multinational corporations, financial institutions, and international economic organizations. Globalization is seen to cause inequalities due to the polarisation of income, as many laborers are being exploited and working under the minimum wage whilst others are working in high paying jobs. This failure of globalization to stop world poverty is becoming increasingly important. Many argue that transnational corporations have made international poverty worse. There are those who argue that globalisation creates winners and losers, as some countries prosper, mainly European countries and America, whilst other countries fail to do well. For example, the USA and Europe fund their own agricultural industries heavily so less economically developed countries get priced outof certain markets; even though they should theoretically have an economic advantage as their wages are lower. Some believe globalization has no significant consequences for less-developed countries income. Neo-liberalists believe that since the end of Bretton Woods in 1971, globalization has generated more mutual benefits than conflicting interests. However, globalization has also caused many so-called prosperous countries to have huge inequality gaps, for example, the United States and the United Kingdom, because being globally successful comes at a price. Nation States Role Diminishing Globalization led to a significant rise of multinational corporations which many believe undermined the ability of states to manage their own economies. Multinational corporations integrate national economies into global networks; therefore nation states no longer have total control over their economies. Multinational corporations have expanded drastically, the top 500 corporations now control almost one-third of global GNP and 76% of world trade. These multinational corporations, such as Standard Poors, are admired but also feared by nation states for their immense power. Multinational corporations, such as Coca-Cola, wield great global power and authority as they effectively place a claim on the host nation state. Since 1960 new technologies have developed at a rapid rate, compared to the previous fundamental shifts which lasted for two hundred years. These current shifts mean that states can no longer successfully manage the changes caused by globalization. Trade blocs, such as NAFTA, reduce nation states management over their economy. The World Trade Organisation (WTO) and the International Monetary Fund (IMF) have a huge impact on a nations economy, therefore weakening its security and independence. Overall, globalization has diminished the nation states ability to manage its economy. Globalization within the neoliberal agenda has provided nation states with a new, minimalist role. It appears that nation states have little choice but to give away their independence to the demands of globalisation, as a cutthroat, competitive environment has now been formed. Whilst many argue that the nation states role in managing its economy is diminishing, some reject this and believe the state still remains the most dominant force in shaping its economy. Nation states implement policies to expose their economies more or less so to the international financial markets, meaning they can control their responses to globalization Therefore, it can be said that strong, efficient nation states help shape globalization. Some believe nation states are pivotal institutions and argue that globalization has not led to a reduction in nation state power but has altered the situation under which the nation state power is executed. Conclusion Overall, the nation states power can be said to be diminishing in order to manage its economy due to the effects of globalisation. However, some could question if the nation state has ever been fully economically independent. The answer to this is hard to determine however this would not appear to be the case, therefore, it could be said that globalization has not lessened the power of nation states but changed the conditions under which their power is executed. The process of globalization, in the form of both the internationalization of capital and the growth of global and regionalized forms of spatial governance, challenge the ability of the nation-state effectively to practise its claim to a sovereign monopoly. This increased the powers of multinational corporations, which challenge the nation states power. Ultimately, most believe nation states power has diminished but it is wrong to state that it no longer has an influence over the impacts of globalisation. Sources Dean, Gary. Globalisation and the Nation-State.Held, David and Anthony McGrew. Globalization. polity.co.uk.Mackinnon, Danny and  Andrew Cumbers. An introduction to Economic Geography. Prentice Hall, London: 2007.

Zoe’s Tale PART III Chapter Twenty-Two Free Essays

â€Å"Demand something back,† I said to myself as I waited for the Obin council member to greet me in my state-room. â€Å"Demand something back. Demand something back. We will write a custom essay sample on Zoe’s Tale PART III Chapter Twenty-Two or any similar topic only for you Order Now † I’m definitely going to throw up, I thought. You can’t throw up, I answered myself. You haven’t figured out the plumbing yet. You don’t know what to throw up into. That at least was true. The Obin don’t excrete or take care of their personal hygiene the same way humans do, and they don’t have the same issues with modesty that we do when they’re with others of their own race. In the corner of my stateroom was an interesting array of holes and spigots that looked like something that you would probably use for bathroom purposes. But I had no idea what was what. I didn’t want to use the thing that I thought was the sink, only to find out later it was supposed to be the toilet. Drinking from the toilet was fine for Babar, but I like to think I have higher standards. This was definitely going to be an issue in another hour or two. I would have to ask Hickory or Dickory about it. They weren’t with me because I asked to be taken directly to my stateroom when we took off and then asked to be alone for an hour, at which point I wanted to see the council member. I think that by doing that, I messed up some sort of ceremonial welcome from the crew of the Obin transport (called Obin Transport 8532, in typical and boring Obin efficiency), but I didn’t let that bother me. It did have the effect I was going for at the moment: I had decided I was going to be a little bit difficult. Being a little bit difficult was going to make it easier, I hoped, to do what I needed to do next. Which was to try to save Roanoke. My dad had his own plan to do that, and I was going to help him with it. But I was thinking up a plan of my own. All it needed me to do was to demand something back. Something really, really, really big. Oh, well, my brain said. If this doesn’t work at least you can ask this council guy where you’re supposed to pee. Yes, well, that would be something. There was a knock on my stateroom door, and the door then slid open. There was no lock on the door because Obin among themselves didn’t have much of a concept of privacy (no signal on the door, either, for the same reason). Three Obin entered the room: Hickory and Dickory, and a third Obin who was new to me. â€Å"Welcome, Zoe,† it said to me. â€Å"We welcome you at the start of your time with the Obin.† â€Å"Thank you,† I said. â€Å"Are you the council member?† â€Å"I am,† it said. â€Å"My name is Dock.† I tried very hard to keep a smile off my face and failed miserably. â€Å"You said your name was Dock,† I said. â€Å"Yes,† it said. â€Å"As in ‘Hickory, Dickory, Dock,'† I said. â€Å"That is correct,† it said. â€Å"That’s quite a coincidence,† I said, once I got my face back under control. â€Å"It is not a coincidence,† Dock said. â€Å"When you named Hickory and Dickory, we learned of the nursery rhyme from which you derived the names. When I and many other Obin chose names for ourselves, we chose words from the rhyme.† â€Å"I knew there were other Hickorys and Dickorys,† I said. â€Å"But you’re telling me that there are other Obin named ‘Dock,’ too.† â€Å"Yes,† said Dock. â€Å"And ‘Mouse’ and ‘Clock,'† I said. â€Å"Yes,† said Dock. â€Å"What about ‘Ran,’ ‘Up,’ and ‘The’?† I asked. â€Å"Every word in the rhyme is popular as a name,† said Dock. â€Å"I hope some of the Obin know they’ve named themselves after a definite article,† I said. â€Å"We are all aware of the meaning of the words,† Dock said. â€Å"What was important is the association to you. You named these two ‘Hickory’ and ‘Dickory.’ Everything followed from there.† I had been getting sidetracked by the idea that an entire fearsome race of aliens had given themselves goofy names because of the names I had thoughtlessly given two of them more than a decade before; this comment by Dock snapped me back into focus. It was a reminder that the Obin, with their new consciousness, had so identified with me, so imprinted on me, even as a child, that even a nursery rhyme I liked carried weight. Demand something back. My stomach cramped up. I ignored it. â€Å"Hickory,† I said. â€Å"Are you and Dickory recording right now?† â€Å"Yes,† Hickory said. â€Å"Stop please,† I said. â€Å"Councilor Dock, are you recording this right now?† â€Å"I am,† it said. â€Å"Although only for my personal recollection.† â€Å"Please stop,† I said. They all stopped recording. â€Å"Have we offended you?† Dock asked. â€Å"No,† I said. â€Å"But I don’t think you’ll want this as part of the permanent record.† I took a deep breath. â€Å"I require something from the Obin, Councilor.† â€Å"Tell me what it is,† Dock said. â€Å"I will try to find it for you.† â€Å"I require the Obin to help me defend Roanoke,† I said. â€Å"I am afraid we are unable to help you with that request,† Dock said. â€Å"It’s not a request,† I said. â€Å"I do not understand,† Dock said. â€Å"I said, it’s not a request. I didn’t request the Obin’s help, Councilor. I said I require it. There’s a difference.† â€Å"We cannot comply,† Dock said. â€Å"The Colonial Union has requested that we provide no assistance to Roanoke.† â€Å"I don’t care,† I said. â€Å"What the Colonial Union wants at this point means absolutely nothing to me. The Colonial Union is planning to let everyone I care about die because it’s decided Roanoke is more useful as a symbol than a colony. I don’t give a crap about the symbolism. I care about the people. My friends and family. They need help. And I require it from you.† â€Å"Assisting you means breaking our treaty with the Colonial Union,† Dock said. â€Å"Your treaty,† I said. â€Å"That would be the one that allows you access to me.† â€Å"Yes,† Dickory said. â€Å"You realize you have me,† I said. â€Å"On this ship. Technically on Obin territory. You don’t need Colonial Union permission to see me anymore.† â€Å"Our treaty with the Colonial Union is not only about access to you,† Dock said. â€Å"It covers many issues, including our access to the consciousness machines we wear. We cannot go against this treaty, even for you.† â€Å"Then don’t break it,† I said, and this is where I mentally crossed my fingers. I knew the Obin would say they couldn’t break their treaty with the Colonial Union; Hickory had said so before. This is where things were about to get really tricky. â€Å"I require the Obin help me defend Roanoke, Councilor. I didn’t say the Obin had to do it themselves.† â€Å"I am afraid I do not understand you,† Dock said. â€Å"Get someone else to help me,† I said. â€Å"Hint to them that the help would be appreciated. Do whatever you have to do.† â€Å"We would not be able to hide our influence,† Dock said. â€Å"The Colonial Union will not be swayed by the argument that our forcing another race to act on your behalf does not constitute interference.† â€Å"Then ask someone the Colonial Union knows you can’t force,† I said. â€Å"Whom do you suggest?† Dock asked. There’s an old expression for when you do something completely crazy. â€Å"Shooting the moon,† it’s called. This was me raising my rifle. â€Å"The Consu,† I said. Blam. There went my shot at a very faraway moon. But it was a shot I had to take. The Obin were obsessed with the Consu, for perfectly excellent reasons: How could you not be obsessed with the creatures that gave you intelligence, and then ignored you for the rest of eternity? The Consu had spoken to the Obin only once since they gave them consciousness, and that conversation came at the high cost of half of all Obin, everywhere. I remembered that cost. I planned to use it to my advantage now. â€Å"The Consu do not speak to us,† Dock said. â€Å"Make them,† I said. â€Å"We do not know how,† Dock said. â€Å"Find a way,† I said. â€Å"I know how the Obin feel about the Consu, Councilor. I’ve studied them. I’ve studied you. Hickory and Dickory made a story about them. Obin’s first creation myth, except it’s true. I know how you got them to speak to you. And I know you’ve tried to get them to speak to you again since then. Tell me it’s not true.† â€Å"It’s true,† Dock said. â€Å"I’m willing to guess you’re still working on it even now,† I said. â€Å"We are,† Dock said. â€Å"We have been.† â€Å"Now is the time to make that happen,† I said. â€Å"There is no guarantee that the Consu would help you, even if we convinced them to speak to us and hear our plea on your behalf,† Dock said. â€Å"The Consu are unknowable.† â€Å"I understand that,† I said. â€Å"It’s worth a try anyway.† â€Å"Even if what you ask were possible, it would come at a high cost,† Dock said. â€Å"If you knew what it cost us the last time we spoke to the Consu – â€Å" â€Å"I know exactly how much it cost,† I said. â€Å"Hickory told me. And I know the Obin are used to paying for what they get. Let me ask you, Councilor. What did you get from my biological father? What did you get from Charles Boutin?† â€Å"He gave us consciousness,† Dock said, â€Å"as you well know. But it came at a price. Your father asked for a war.† â€Å"Which you never gave him,† I said. â€Å"My father died before you could pay up. You got his gift for free.† â€Å"The Colonial Union asked for a price to finish his work,† Dock said. â€Å"That’s between you and the Colonial Union,† I said. â€Å"It doesn’t take anything away from what my father did, or the fact you never paid for it. I am his daughter. I am his heir. The fact you are here says that the Obin give me the honor they would give him. I could say to you that you owe me what you owe him: a war, at least.† â€Å"I cannot say that we owe you what we owed your father,† Dock said. â€Å"Then what do you owe me?† I asked. â€Å"What do you owe me for what I’ve done for you? What is your name?† â€Å"My name is Dock,† it said. â€Å"A name you have because one day I named those two Hickory and Dickory,† I said, pointing at my two friends. â€Å"It’s only the most obvious example of what you have through me. My father gave you consciousness, but you didn’t know what to do with it, did you? None of you did. All of you learned what to do with your consciousness by watching me grow into mine, as a child and now as who I am today. Councilor, how many Obin have watched my life? Seen how I did things? Learned from me?† â€Å"All of them,† Dock said. â€Å"We have all learned from you, Zoe.† â€Å"What has it cost the Obin?† I asked. â€Å"From the time Hickory and Dickory came to live with me, until the moment I stepped onto this ship, what has it cost you? What have I ever asked of any Obin?† â€Å"You have not asked for anything,† Dock said. I nodded. â€Å"So let’s review. The Consu gave you intelligence and it cost you half of all the Obin when you came to ask them why they did it. My father gave you consciousness, and the price for it was a war, a price which you would have willingly paid had he lived. I have given you ten years of lessons on how to be conscious – on how to live. The bill for that has come due, Councilor. What price do I require? Do I require the lives of half the Obin in the universe? No. Do I require the Obin to commit to a war against an entire other race? No. I require only your help to save my family and friends. I don’t even require that the Obin do it themselves, only that they find a way to have someone else do it for them. Councilor, given the Obin’s history of what it’s received and what it has cost, what I am requiring of the Obin now comes very cheap indeed.† Dock stared at me, silently. I stared back, mostly because I had forgotten to blink through all of that and I was afraid if I tried to blink now I might scream. I think it was making me look unnervingly calm. I could live with that. â€Å"We were to send a skip drone when you arrived,† Dock said. â€Å"It has not been sent yet. I will let the rest of the Obin council know of your requirement. I will tell them I support you.† â€Å"Thank you, Councilor,† I said. â€Å"It may take some time to decide on a course of action,† Dock said. â€Å"You don’t have time,† I said. â€Å"I am going to see General Gau, and I am going to deliver my dad’s message to him. The Obin council has until I am done speaking to General Gau to act. If it has not, or will not, then you will leave General Gau without me.† â€Å"You will not be safe with the Conclave,† Dock said. â€Å"Are you under the impression that I will tolerate being among the Obin if you refuse me?† I said. â€Å"I keep telling you this: I am not asking for this. I am requiring it. If the Obin will not do this, they lose me.† â€Å"That would be very hard for some of us to accept,† Dock said. â€Å"We had already lost you for a year, Zoe, when the Colonial Union hid your colony.† â€Å"Then what will you do?† I asked. â€Å"Drag me back onto the ship? Hold me captive? Record me against my will? I don’t imagine that will be very entertaining. I know what I am to the Obin, Councilor. I know what uses you have all put me to. I don’t think you will find me very useful after you refuse me.† â€Å"I understand you,† Dock said. â€Å"And now I must send this message. Zoe, it is an honor to meet you. Please excuse me.† I nodded. Dock left. â€Å"Please close the door,† I said to Hickory, who was the closest to it. It did. â€Å"Thank you,† I said, and threw up all over my shoes. Dickory was over to me immediately and caught me before I could fall completely. â€Å"You are ill,† Hickory said. â€Å"I’m fine,† I said, and then threw up all over Dickory. â€Å"Oh, God, Dickory,† I said. â€Å"I’m so sorry.† Hickory came over, took me from Dickory and guided me toward the strange plumbing. It turned on a tap and water came bubbling out. â€Å"What is that?† I asked. â€Å"It is a sink,† Hickory said. â€Å"You’re sure?† I asked. Hickory nodded. I leaned over and washed my face and rinsed my mouth out. â€Å"How do you feel?† Hickory said, after I had cleaned myself off as best I could. â€Å"I don’t think I’m going to throw up anymore, if that’s what you mean,† I said. â€Å"Even if I wanted to, there’s nothing left.† â€Å"You vomited because you are sick,† Hickory said. â€Å"I vomited because I just treated one of your leaders like it was my cabin boy,† I said. â€Å"That’s a new one for me, Hickory. It really is.† I looked over at Dickory, who was covered in my upchuck. â€Å"And I hope it works. Because I think if I have to do that again, my stomach might just flop right out on the table.† My insides did a flip-flop after I said that. Note to self: After having vomited, watch the overly colorful comments. â€Å"Did you mean it?† Hickory said. â€Å"What you said to Dock?† â€Å"Every word,† I said, and then motioned at myself. â€Å"Come on, Hickory. Look at me. You think I’d put myself through all of this if I wasn’t serious?† â€Å"I wanted to be sure,† Hickory said. â€Å"You can be sure,† I said. â€Å"Zoe, we will be with you,† Hickory said. â€Å"Me and Dickory. No matter what the council decides. If you choose to stay behind after you speak to General Gau, we will stay with you.† â€Å"Thank you, Hickory,† I said. â€Å"But you don’t have to do that.† â€Å"We do,† Hickory said. â€Å"We would not leave you, Zoe. We have been with you for most of your life. And for all the life that we have spent conscious. With you and with your family. You have called us part of your family. You are away from that family now. You may not see them again. We would not have you be alone. We belong with you.† â€Å"I don’t know what to say,† I said. â€Å"Say you will let us stay with you,† Hickory said. â€Å"Yes,† I said. â€Å"Do stay. And thank you. Thank you both.† â€Å"You are welcome,† Hickory said. â€Å"And now as your first official duties, find me something new to wear,† I said. â€Å"I’m starting to get really ripe. And then tell me which of those things over there is the toilet. Because now I really need to know.† How to cite Zoe’s Tale PART III Chapter Twenty-Two, Essay examples

Overview of Invictus Essay Example For Students

Overview of Invictus Essay Outline four causes of conflict in South Africa during 1990’s as seen in the stimulus. Conflict can be seen as a common occurrence in a group process. In many instances it is seen to arise whenever there is a disagreement among different members of a particular group due to differing opinions. Clint Eastwood’s Film Invictus thoroughly conveys the concept of conflict between the ‘blacks’ and ‘whites’ caused as a result of the apartheid system of racial segregation, a good visual example in the film was the separation of black and whites in the football game, This conflict within the football field let alone South Africa is seen to occur in the film due to differing of opinions and individual differences as it is seen that distinct characteristics such as ones skin colour has caused a stigma and opinions of negative stereotypes put upon a whole group causing overall conflict. The conflict in South Africa was also caused by ineffective communication, as the film depicts a country with two racial groups that evidently never exchanged productive conversation of any kind, which in turn disabled groups to see differing point of views. This lack of communication between groups is observed to have created conflict as no positive communications were made, only leaving room for mixed messaged. Varying values was another key concept that was observed to cause conflict as the ‘whites’ and ‘blacks’ had differing beliefs, morals and attitudes which was affected by the prior Apartheid system. The difference of beliefs and morals was seen to cause a divide between groups in the film as the Afrikaners are observed to be ashamed and degrade the new ‘black’ president comes into power, whereas black Africans reveled and highly valued the new president. The prior example also exemplifies the incompatible goals within groups that evidently caused conflict. The different goals between the ‘whites’ and ‘blacks’ evidently causes a separation as they are focused on achieving entirely opposite goals, This led to conflict as the achievement of one groups goal, for example the black Africans success of gaining Mandela as a President interferes with the Afrikaans goals, further dividing and creating disagreement between groups. Describe the leadership style used by nelson Mandela in the movie. The film Invictus depicts Nelson Mandela as a Transformational leader as he is continuously seen to inspire several groups with a vision of the goal ahead and instilling faith, This characteristic of a transformational leader is seen in the scene of Mandela’s first day of office as the former presidents staff are called to a meeting by Mandela after he observes them packing their belongings due to their assumption that they will lose their jobs. He interacts with the group by creating open communication and creating a trust formed by honesty as he begins to instill faith in them in the meeting by stating that their differences would not get in the way and that it is put in the past and encourages the idea of group cohesiveness to attain those with a mutual goal for the future. He makes it a point that not only does he want the groups help, but ultimately needs it, this shows his ability motivate the group as he establishes them as an integral part of the entire goal, ultimately leaving them feeling empowered and with more responsibility for the task at hand. He ensures to encourage them that if it is not in their hearts it is ultimately their choice to leave but if they were to stay, if they work to their capabilities he promised he will do the same. This overall shows him commitment to the group not only as individuals but his commitment to the outcome that the groups create. Invictus once again portrays Mandela as one with many traits of a transformational leader. World Trade Center - Movie Summary EssayThese are all features that Mandela embodied which was crucial in his success to inspire the torn country of the vision ahead turn the devastating effects and racial separation as a result of the apartheid. Assess the effectiveness of this leadership style in helping to resolve conflict situations. Transformational leadership was a style that Mandela chose to manifest as he led the country. He used this form of leadership as it allowed him inspire and instill a vision through optimism, which brought positivity to the whole country that was essentially in a devastating state. This form of leadership was effective as it meant that Mandela modeled the core values that he was trying to instill in the country, which was essentially harmony. Throughout the film we observe him epitomizing the positive values which are seen several times to inspire those around him. Thus ultimately motivating those with negative attitudes to follow his more optimistic footsteps which in turn one by one begins impacting those around him to alter their attitudes and perceptions which aided the success of Mandela’s goal to rid of racial separation in South Africa. Transformational leaders in this case Mandela are Innovative visionaries that are confident in their ability. This is observed in the film as Mandela uses an unconventional way to pursue his goal. This creativeness is exemplified as Mandela uses Rugby to Move his country to achieve his ultimate vision and goal of harmony within the country, which in turn is deemed successful as it removes the differences between separate groups, ultimately removing the deep seeded separation between the groups and successfully achieving his overall goal of setting aside the differences. These types of leaders are known for being highly interactive with groups and Mandela was an impeccable example of this. He was a leader that was flexible as not only did he motivate and encourage those around him he also ensured that he sought advice and considered the opinion of all individuals that wanted to be heard. Although Mandela was known for his ability to be flexible and consider the opinions of others he also had the ability to decipher and become assertive when he knew it was necessary as it would ultimately benefit the country. This is seen as Mandela listens to a colleagues opinion on his choice regarding the rugby team but chooses to stand firm and pursue his original plans as that’s what he truly believes is ultimately the right choice that will not only benefit his goal but the country as a whole. His ability to be a flexible leader and great interpersonal skills, ensures that he fully understood what the county wanted and needed giving him an idea of the opinions of the South African society. This allowed him to create strategies and instill plans that not only he thought was needed but also was what the South African’s wanted to see , ultimately having positive impact on the country by addressing the issues between differing groups to ultimately dispose of the conflict. We can evidently observe that Mandela’s form of transformational leadership was an effective choice as the strategies that he used eventually settled the differences and conflict within the opposing groups in South Africa to create a country of Harmony. This shows us that the the form of transformational leadership successfully aided Mandela to successfully his overall goal to mend a divided country.

How To Help Struggling Readers free essay sample

This paper examines the diagnosis and remediation of reading problems. This paper discusses different types of reading disorders. Diagnosis and remediation of reading and reading comprehension problems are outlined. A review of the related literature is included. Aaron, Malatesha and March (1999) defined a reading disability as below-average achievement in reading comprehension as assessed by a standardized test. That definition seems too narrow, as it ignores the early difficulties of emergent readers. Felton (2001) adopted Gough and Turmers simple definition of reading as the combination of word identification and language comprehension, with both components necessary for literacy. Teachers and remedial reading instructors agree that it is not enough for students to acquire the ability to unlock unknown words. The final goal of reading is to read new information and understand what the writer is trying to communicate. While comprehension is the final goal, many students need specific instruction in the word recognition skills that will allow them to gain that meaning. We will write a custom essay sample on How To Help Struggling Readers or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It is also universally recognized that some students will have marked difficulty either in acquiring those word attack and word recognition skills, or in getting the meaning of what theyve read, or in remembering what they have read.

Use of new forest product technology for making paper by Consolidated Papers Inc.

Use of new forest product technology for making paper by Consolidated Papers Inc. The fast pace at which the use of new forest product technology for making paper, recycling and pulping signifies development and need for efficiency in the forest industry. As this paper shall examine from a case study on the use of forest product technology by Consolidated Papers Inc, a leading North American Producer of super-calendered and coated printing papers, the use of technology in the forest industry in America is a powerful force that is changing the forest product market.Advertising We will write a custom essay sample on Use of new forest product technology for making paper by Consolidated Papers Inc. specifically for you for only $16.05 $11/page Learn More Forest product technology for papermaking Gas-fired paper dryer A gas-fired paper dryer is one of the new technologies used by Consolidated Papers Inc. in its paper making processes. This innovative system incorporates a dimpled heat transfer surface and a ribbon burmer to increase efficiency and energy needed for effective drying of papers. This machinery has been lauded as a useful and valuable technology by the Groupe Laperriere and Verreault (GLV) in the USA and Boise Paper Solutions which have tested and demonstrated its efficiency. The gas-fired paper dryer is a new tool with a high drying capacity. Uwasu et al (2012) indicate in that this system has a drying drum through which surface temperature is increased. Traditionally, companies in the forest industry have relied on steam system to dry papers during paper making process. Inasmuch as the system has been effective, the aforementioned new technology introduces efficiency and is a direct replacement of other drying methods. The gas-fired paper dryer works through coming into contact with surfaces of the drum that are hot which provide a drying effect. Laser-ultrasonic web stiffness sensor This new technology is the only sensor that is being used to measure stiffness of light weight papers online. It works throu gh a non-contact sensor. In addition, it controls and guides real time processes essential for reducing costs due to waste reprocessing and to optimize paper quality during manufacture. This technology was developed by the Institute of Paper Science and Technology at Georgia Tech and demonstrated at Boise Mills and MeadWestvaco. Figure 1: A diagram showing a Laser ultrasonic sensor Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Dumont et al (2006) indicate that this technology is significant in the sense that its non-contact characteristics ensure no downtime production or risk of tearing. Besides, it is highly efficient because unlike contact sensors, its abrasive and hot web does not cause overheating, drift damage and wear. It is imperative to highlight that in comparison to the paper mill, the LUSS offers continuous monitoring of an out-of-plane shear and flexural rigidity w hen constructing reel. In addition, it reduces off-spec product waste, improves product uniformity and decreases energy consumption. Dumont et al (2006) add that the value of this technology in paper making is vast. His argument hinges on the notion that it provides room for feedback critical for using right specifications and measuring product properties during a manufacturing process. Natural resources will be saved if such values are adopted and embraced as part and parcel of conserving the ecosystem. To sum up, the new technologies employed in papermaking are very effective compared to current systems being applied in the forest industry. For instance, the LUSS is unique and there is no any other online tool with similar measuring qualities for paper bending stiffness. In addition, the thickness of the paper can be accurately calculated by making use of the optic capacity. References Dumont, G.A., Stewart, G.E., Davies, M. S. Yang, D. W. (2006). Modelling paper machine cross di rection slice lip responses close to sheet edges. Pulp Paper Canada, 107(1), 43-47. Uwasu, M., Hara, K., Yabar, H., Zhang, H. (2012). Analysis of Energy Productivity and Determinant Factors: A Case Study of Chinas Provinces. Journal of Sustainable Development, 5(6), 1-9.

American Literature Essay Example | Topics and Well Written Essays - 500 words - 4

American Literature - Essay Example These descriptions of his voyages, the land and the people he had seen in these places are what drove Spain to Hispaniola. Here, they set up colonies that led to problems for the local inhabitants of those lands who had previously lived in peace. Bartolome de las Casas (Burrell 38 - 39) fought against the ill treatment that the Indians from Hispaniola faced at the time. The Spanish had taken over the islands belonging to the Indians and taken the inhabitants as slaves. They had taken their land and drove them to less habitable areas while taking all the food they produced. The Spanish broke the existing family structures that were in place in the island. Families were separated through death when some of their members were killed. Others were taken away to Spain as slaves to work in plantations, in the mines to harvest gold and in the sea harvesting pearls. The Indians who had been peacefully living in their islands as families faced life threatening difficulties with the arrival of the European man. Conquest of New Spain†, it is evident that there were various similarities between the indigenous culture and the European culture at the time. Both cultures had well established cosmologies, high nobles, a priestly class and elected officials. Montezuma was the elected Emperor of Mexico at the time. These civilizations also both had warriors and a sophisticated division of labor that allowed them to conduct their daily affairs in an organized manner. Both cultures engaged in pottery and ceramics, metallurgy, weaving for basketry and clothing. These two cultures were both very advanced with well-developed social structures that enabled them to acquire beauty and wealth that allowed them to survive during their time

Personal statement Essay Example | Topics and Well Written Essays - 500 words - 27

Personal statement - Essay Example My interest in business grew with time. Also, there was a time when I had to help both my sister and cousin in their business. They were selling souvenir gifts for several celebration events, such as national day, weddings and Henna nights. I took the responsibility of dealing with costumers, receiving their calls and coordinating with them. Furthermore, I came up with beneficial ideas for marketing their products. We started with an official Instagram account to display photographs of their work and we supported this by placing advertisements in daily newspapers. Our elegant souvenirs won the admiration of many people and we did transactions with a quantum of well known companies. Handling such customers demanded high level of confidence and good communication skills. It also required good product knowledge, which means I had to have good memory. During my high school education years, I had many honorable scientific achievements. I was voted in as the scientific researches club president by students. I presented my school in the Qatari high schools scientific researches competition. Our school was ranked in the top ten and we were able to reach the playoffs. Moreover, I had been chosen from the school Academic Advisor to be one of the five girls to examine the Pisa International Exam. As a participant, this improved my time management ability as well as my ability to meet deadlines. Moreover, I learnt that success demands hard work and setting priorities effectively. I have also discovered the importance of volunteering, especially when it becomes evident that you have made some changes that better the lives of other people who in one way or the other lost hope. That happened through the volunteering in Qatar Charity. I used to transfer funds from donors to facilitate the construction of mosques and projects to help countrie s suffering from famine and persecution. What a wonderful feeling when you hear the word â€Å"

Learning experience at university

Learning experience at university Coursework 3 Reflective Essay   Ã‚  Ã‚  Ã‚  Ã‚  Learning at university is an amazing experience for me as a student; it is totally different from the time when I was at high school. In the past several months, I have gradually developed my academic skills and, realized that I have to change my learning styles to be able to integrate with the new environment. Therefore, to be able to achieve the best results, the purpose of this essay is to reflect on my strengths, weaknesses with the results and feedbacks from the last assessed assignments of two previous 119ECN Coursework, 113ECN Coursework 1, 121BSS Coursework 1, 185ACC Phase Test 1 and the 119ECN Presentation. Then from that, considering what appropriate actions should be taken to make up the deficiencies and improve my skills.   Ã‚  Ã‚  Ã‚  Ã‚  Based on each coursework, I consider my strengths to be able to identify all the main important points that need to be highlighted on a writing essay like â€Å"summarize an article† (from 119ECN Coursework 1), and organize well the presentation of an essay like 121BSS Coursework 1,113ECN Coursework 1. Since I like to draw a plan beforehand of each essay to create a good structure, and it may be just my hobby trying to make the essay looks nice and tidy. I understand the teachers perspective in each essay, I know what I should mention; however, my academic writing skill is not good enough to get high mark, and the fact that I only get 55% (113ECN Coursework 1) is the highest mark that I can get from previous writing coursework. As the result that I had never done a writing essay before in high school, and especially I am an international student so my English language skills has a quite serious problem.   Ã‚  Ã‚  Ã‚  Ã‚  Normally in my essay, I will need to rephrase a number of sentences or words because it would not make sense, and the reader find a difficult time to understand it it is clearly said in the feedback of 119ECN Coursework 1 and in other coursework, the teacher only said my analysis or writing is enough or satisfactory but mostly never come to good. And even thought in 121BSS Coursework 1, I tried to read more reference books, used more academic writing styles, and I actually had a good analysis of private sector company types, I still got problem with my spelling and punctuation; I did not focus enough on the second part of the essay thus overall I did not get a high mark for the assignment (46%). Eventually, I make the same mistake in 119ECN Coursework 2 I did not pay enough attention and effort on the second part of the essay my explanation on the first part is only enough to satisfy but it comes to unsatisfactory on the second part, in the end, I get 36% for the coursework (the worst mark that I ever got).   Ã‚  Ã‚  Ã‚  Ã‚  In 113ECN Coursework 1, the type is quite different from the other coursework like 119ECN or 121BSS; I have to draw 3 4 charts and analyze them. My presentation and charts are quite good so they make up for my analysis; hence I get 55% for overall (the highest mark up until now for writing). The 119ECN Presentation is not a writing essay but a speaking communication, so the mark was average (13/20, about 65%); my speaking is quite clear and covers the entire required subject because I practice numerous times before the presentation day. Nevertheless, the hindrance is still my writing skill, my slide consists of too much information, so it is hard for the audience to follow my speaking and they only try to read the slide, not listening. And the presentation exceeds the given time because my group only practices individually so we couldnt manage to time ourselves in time. Finally, 185ACC Phase Test 1 is not exactly a writing test, it is more like a test of solving math problems so it involves more in calculating so it is easily to understand why there is no feedback for this test. To me, math is the easiest subject as I practice it frequently since I was young, and more interesting than other subject (especially subjects that I have to write essay). The test is not too difficult and has plenty of time so I did not have much trouble to finish it with perfect mark (100%).   Ã‚  Ã‚  Ã‚  Ã‚  As the result, I realize that my biggest weakness is my academic writing skills, and it is obvious that I have to do a large number of essays when I am at university as they are the main assessed mark. For that reason, I have to improve my academic skills by many ways like: Read more guide books about writing skills at university to help increase my academic words, and how to use them efficiently in the essay as I can find many examples in those books. Read more books about my subject like finance or business, and even newspaper to help improve my ability to analyze the data and have a wider range of knowledge to be able to develop the quality of the essay. Check through the essay several times when the tutor gives back the assignment with feedback and reflect on it make note of what lacking in the essay and what need to improve base on the tutors feedback. Find someone with high result to reflect the essay together and pay attention on what they have that I dont have. Listen to their opinion about my work, and try to improve it base on their comments. Scan the essay several time before hand it in to check if there is any mistake and see if it makes sense. Especially try to pay attention to the second part of the essay more as I always neglect it.   Ã‚  Ã‚  Ã‚  Ã‚  In conclusion, through this essay I know all of my strengths, and weaknesses on my current academic skills based on previous assignments of several modules. I have a lot of actions that need to be taken to develop my academic skills before the end of this semester. To be able to have a good result of the first year at university, I still have to try more to get a good hold of wider knowledge. Appendices: Page 1

Chapter 1 Modern Auditing

CHAPTER 1 AUDITING AND THE PUBLIC ACCOUNTING PROFESSION – INTEGRITY OF FINANCIAL REPORTING |LEARNING CHECK | 1. SEVERAL COMMON ATTRIBUTES OF ACTIVITIES DEFINED AS AUDITING ARE (A) SYSTEMATIC PROCESS, (B) OBJECTIVELY OBTAINING AND EVALUATING EVIDENCE, (C) ASSERTIONS ABOUT ECONOMIC ACTIONS AND EVENTS, (D) DEGREE OF CORRESPONDENCE, (E) ESTABLISHED CRITERIA, (F) COMMUNICATING THE RESULTS, AND (G) INTERESTED USERS. 2.A financial statement audit involves obtaining and evaluating evidence about an entity's financial statements for the purpose of expressing an opinion on whether the statements are presented fairly in conformity with established criteria–usually GAAP. Thus, the nature of the auditor's report is an opinion on the fairness of the financial statement presentation. A compliance audit involves obtaining and evaluating evidence to determine whether certain financial or operating activities of an entity conform to specified conditions, rules, or regulations.A report on a compliance audit takes the form of a summary of findings or assurance regarding degree of compliance. An operational audit involves obtaining and evaluating evidence about the efficiency and effectiveness of an entity's operating activities in relation to specified objectives. Reports on such audits include an assessment of efficiency and effectiveness and recommendations for improvements. 3. Independent auditors are individual practitioners or members of public accounting firms who render professional auditing services to clients. These services may involve financial statement audits, compliance audits, and operational audits.Internal auditors are employees of the companies they audit. They are involved in an independent appraisal activity, called internal auditing, as a service to the organization. Internal auditors are primarily concerned with compliance and operational audits. Government auditors are employed by various local, state, and federal governmental agencies. They ma y be involved in all three types of audits. 4. a. The financial statement audit is a form of an examination engagement in which the auditor provides reasonable assurance that the financials statements are free of material misstatement.The CPA might also perform an engagement to examine a forecast or a projection in which the auditor provides reasonable assurance that the forecast or projection reflects the underlying assumptions and that there is support reasonable for the underlying assumptions. A CPA might also perform an engagement to examine an assertion regarding compliance with laws or regulations in which the auditor provides reasonable assurance that the entity complied with laws or regulations. b.A review of financial statements is an engagement in which the CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP. 5. Accounting and compilation s ervices provide financial statement users and decisions makers with relevant information. However, they are not designed to test the reliability of such information. The primary benefit received is information that may be relevant to a decision, even though evidence is not obtained about the reliability of such information. . The following table summarizes several assurance services provided by CPAs and explains the how they improve the relevance or reliability of information used by decision makers. |Assurance Service |How the service improves the relevance or reliability of information used by decision makers | |CPA Risk Advisory |Provides relevant information to management or the board of directors about business risks faced| | |by an entity.It ma also provide information about the reliability of management’s system for | | |identifying and monitoring business risks. | |CPA Performance View |Provides relevant financial and nonfinancial information to management or the boar d of directors| | |about the entity’s performance. It ma also provide information about the reliability of | | |management’s system for monitoring the entity’s performance. | 7. a.The audit provides reasonable assurance that financial statement information is free of material misstatements. Decision makers can uses financial information to anticipate business opportunities and to make business decisions based with reasonable assurance that the information set used to make decisions is reliable. b. A review of financial statements provides less assurance about the reliability of financial information than that provided by an audit. The CPA provides negative assurance that he or she is not aware of any material modifications that need to be made to the financial statements in order for them to be in conformity with GAAP.This service is focused on both the relevance and reliability of information used by decision makers. A compilation does not provide assurance abo ut the reliability of financial statement information used by decision makers. However, a compilation service may provide decision makers with relevant information that they would not otherwise have. c. The CPA risk advisory service may transform complex information into knowledge by helping management better understand business risks. The CPA risk advisory service may also provide assurance about the reliability of information produced by management’s system of evaluating business risks. . The origin of the company audit as we know it can be linked to British legislation during the industrial revolution in the mid-1800s. One or more stockholders designated by other stockholders initially performed company audits, but subsequent revisions in the legislation permitted the use of outside independent auditors, giving rise to the formation of auditing firms. The focus of these early audits was on finding errors in the balance sheet accounts and stemming the growth of fraud associ ated with the increasing phenomenon of professional managers and absentee owners.Several important milestones in the rise of the U. S. profession were (1) the passage of legislation (2) the stock market crash of 1929 which drew attention to deficiencies in financial reporting and produced a challenge to the accounting profession to provide stronger leadership, (3) adoption of a requirement by the New York Stock Exchange in 1933 that all listed corporations obtain an audit certificate from an independent CPA, and (4) passage of the Securities Act of 1933 and the Securities Exchange Act of 1934 which added to the demand for audit services for publicly owned companies.Three important changes in audit practice that evolved by the 1040s were (1) a shift from detailed verification of accounts to sampling or testing as the basis for rendering an opinion on the fairness of financial statements, (2) development of the practice of linking the testing to be done to the auditor's evaluation of a company's internal controls, and (3) deemphasis of the detection of fraud as an audit objective.In recent years, the profession has come under increasing pressure to reverse the deemphasis on detecting fraud as the public's expectation that the auditor will detect fraud persists. The quality of audits was questioned when a series of restatements of earnings from public companies such as Sunbeam, Waste Management, Xerox, Adelphia, Enron and WorldCom brought about a crisis of confidence in the work of auditors.By 2002 the collapse of Enron and WorldCom led Congress to pass the Sarbanes-Oxley Act of 2002. This act created the Public Companies Accounting Oversight Board (PCAOB) and gave it responsibility for setting auditing, ethics, independence, and quality control standards for audits of public companies. 9. Four factors that contribute to the need for independent audits are (a) conflict of interest, (b) consequence, (c) complexity, and (d) remoteness. Collectively these factors co ntribute to information risk. 0. Financial statement audits enable companies to (a) meet statutory and other regulatory requirements that must be satisfied in order to gain access to capital markets, (b) obtain debt and equity financing at a lower cost of capital, (c) deter inefficiency and errors in the accounting function and reduce the risk of fraud in the accounting and financial reporting process, and (d) make internal control and operational improvements based on suggestions made by the auditor as a by-product of the audit. 1. The limitations of a financial statement audit include the fact that an auditor works within fairly restrictive economic limits that impose time and cost constraints and necessitate the use of selective testing or sampling of the accounting records and supporting data. Also, the auditor's report must usually be issued within three months of the balance sheet date, which affects the amount of evidence that can be obtained.The availability of alternative a ccounting principles permitted under GAAP, and the impact of accounting estimates and uncertainties on the financial statements represent additional inherent limitations on financial statement audits. 12. Six public sector organizations include (1) the Securities and Exchange Commission, (2) state boards of accountancy, (3) the U. S. General Accounting Office, (4) the Internal Revenue Service, (5) state and federal courts, and the U.S. Congress. Five private sector organizations associated with the public accounting profession include (1) the Public Companies Accounting Oversight Board, (2) the American Institute of Certified Public Accountants, (2) State Societies of Certified Public Accountants, (4) Practice Units (CPA firms), and (5) Accounting Standard Setting Bodies — principally the Financial Accounting Standards Board (FASB) and Governmental Accounting Standards Board (GASB). 3. The Securities and Exchange Commission regulates the distribution of securities offered for public sale and subsequent trading of securities on stock exchanges and over-the-counter markets. The SEC also has the authority to establish GAAP for companies under its jurisdiction, and it currently recognizes the pronouncements of the FASB as constituting GAAP in the filing of financial statements with the agency.In some instances, however, the SEC’s disclosure requirements exceed GAAP. Finally, the SEC also exerts considerable influence over auditing profession. The Sarbanes-Oxley Act of 2002 established a private sector, Public Companies Accounting Oversight Board to oversee the audit of public companies that are subject to securities laws. The PCAOB’s rulemaking process results in proposals that do not take effect until the SEC approves them. 14. a.The PCAOB has authority in five major areas (1) registering public accounting firms that audit the financial statements of public companies, (2) setting quality control standards for peer review of auditors of public companies and conducting inspections of registered public accounting firms, (3) setting auditing standards for audits of public companies, (4) setting independence and ethics rules for auditors of public companies, (4) performing other duties or functions to promote high professional standards for public company audits, and enforce compliance with the Sarbanes-Oxley Act of 2002. . Three important AICPA divisions, or teams, that have a direct impact on auditors are (1) the AICPA Practice Monitoring Program is responsible for quality control standards and peer reviews of firms that provide assurance services to private companies, (2) the Auditing and Attest Standards Team sets auditing and attest standards for audit, accounting, and review services provided to private companies, and (3) the Professional Ethics Division is responsible for setting and enforcing the AICPA Code of Professional Conduct. 15. a.A CPA firm may be organized as a proprietorship, partnership, Professional Corpo ration, or any other form of organization permitted by state law or regulation (including limited liability partnerships (LLPs) and limited liability corporations (LLCs)). b. CPA firms are often classified into the following four groups: (1) Big Four, (2) Second Tier, (3) Regional, and (4) Local. 16. a. The purpose of the profession's multilevel regulatory framework is to help assure quality in the performance of audits and other professional services. b. The four components of the profession's multilevel regulatory framework are: Standard-setting. The private sector establishes standards for accounting, auditing, ethics, and quality control to govern the conduct of CPAs and CPA firms. †¢ Firm regulation. Each CPA firm adopts policies and procedures to assure that practicing accountants adhere to professional standards. †¢ Self-or peer regulation. The AICPA has implemented a comprehensive program of self-regulation including mandatory continuing professional education, pee r review, audit failure inquiries, and public oversight. Government regulation. Only qualified professionals are licensed to practice, and auditor conduct is monitored and regulated by state boards of accountancy, the SEC, and the courts. 17. The five elements of quality control are (1) independence, integrity and objectivity, (2) personnel management, (3) acceptance and continuance of engagements, (4) engagement performance, and (5) monitoring. 18. a. The key elements of the PCAOB inspection program includes: †¢ Inspecting and reviewing selected audit and review engagements of the firm. Evaluating the sufficiency of the firm’s quality control systems and the firm’s documentation and communication of that system. †¢ Performing such other testing of the audit, supervisory, and quality control procedures of the firm as are necessary or appropriate in light of the purpose of the inspection and the responsibilities of the board. The PCAOB conducts annual inspecti ons of firms that regularly provide audit reports for over 100 public companies.The PCAOB inspects the quality control activities of firms that provide audit reports for 100 or fewer public companies every three years. b. The purpose of the AICPA practice monitoring (peer review) program is to: †¢ Determine that a firm’s system of quality control for its accounting and auditing practice has been designed in accordance with quality control standards established by the AICPA. †¢ Determine that a firm’s quality control policies and procedures were being complied with to provide the firm with reasonable assurance of conforming with professional standards. Determine that a firm has demonstrated the knowledge, skills, and abilities necessary to perform accounting, auditing, and attestation engagements in accordance with professional standards, in all material respects. |Comprehensive Questions | 1. 19 (Estimated time – 20 minutes) a. Internal auditing is an independent appraisal activity performed by employees of the company being audited. The objective of internal auditing is to assist management in the effective discharge of its responsibilities.External auditing is done by independent, external auditors for the purpose of expressing an opinion on the fairness of the company's financial statements. Governmental auditing is done by government auditors to determine (1) fairness of financial reports, (2) compliance with applicable laws and regulations, (3) efficiency and economy of operations, and (4) effectiveness in achieving program results. b. The Public Companies Accounting Oversight Board and the American Institute of Certified Public Accountants, the Institute of Internal Auditors, and the U.S. General Accounting Office establish practice standards for independent, internal, and government auditors, respectively. c. The audits serve different purposes and are made by different types of auditors. Auditing only by internal auditing will not satisfy the requirements of stock exchanges and the SEC for independent audits by external auditors. Moreover, internal audits will not satisfy all government requirements for audits, particularly in the area of compliance with applicable laws and regulations.In sum, each type of auditing is necessary. 1. 20 (Estimated time – 30 minutes) |a. Type of Audit |b. Type of Auditor(s) |c. Primary Recipient(s) | |1. Financial statement (1) |Independent(1) |Stockholders, investors, regulatory agencies, and| | | |general public | |2.Operational (3) |Internal (2), Independent(1) |Senior Management | |3. Compliance (2) |Government – IRS (4) |IRS | |4. Operational (3) |Government – GAO (3) |Congress | |5. Financial statement (1) |Independent (1) |Creditors | |6.Operational (3) |Internal (2) |Management | |7. Compliance (2) |Government – GAO (3) |Congress | |8. Compliance (2) |Independent (1), Internal (2), |Congress | | |and Government – GAO (3) | | |9.Financial Statement (1) |Independent (1) |Citizens, taxpayers | |10. Operational (3) |Government – GAO (3) |Congress | |11. Compliance (2) |Independent (1), Internal (2) |Bondholders | |12. Compliance (2) |Internal (2), Independents (1) |Management | 21. Estimated time – 15 minutes) a. The first step in the accountant’s value chain involves capturing data about business events, such as data about sales and the collection of receivables. The second step involves developing an information set that communicates the total picture with integrity and objectivity. The relevant information set here might include information about sales, receivables and the calculation of inventory turn days. Transforming complex information into knowledge involves understanding how the client’s receivable collection period (58 days) compares with the rest of the industry.In this case the 75% of the industry collect their receivables faster than the client. Anticipating an d creating the opportunity involves recognizing that the client will improve its cash flow if it brings its collection days more in line with the industry median. This may further involve a study of specific customers that are delinquent and considering how to take steps to speed collection. The final stage involves management’s implementation of tighter credit policies, improved discounts for paying quickly, or charging interest for being delinquent. b.A financial statement audit is important as it provides reasonable assurance that the sales and receivables information that is being used to make business decisions is free of material misstatement. If the information supporting the calculation of accounts receivable turn days is materially understated, the company may not recognize that it needs to take steps to improve cash flows, and in turn, make poor business decisions. 22. (Estimated time – 20 minutes) a. The benefits of a high quality audit include the following : †¢ Access to Capital Markets.An audit allows companies’ access to public securities markets. In many cases, companies also need audits to support a lender’s loan decisions. †¢ Lower Cost of Capital. An audit often allows companies to obtain capital at a lower cost of capital, because of the reduced information risk associated with audited financial statements. †¢ Deterrent to Inefficiency and Fraud. Research has demonstrated that when employees know that an independent audit is to be made, they take care to make fewer errors in performing accounting functions and are less likely to misappropriate company assets.The fact that financial statement assertions are to be verified reduces the likelihood that management will engage in fraudulent financial reporting. †¢ Control and Operational Improvements. Based on observations made during a financial statement audit, the independent auditor often makes suggestions to improve internal control, to evaluate management’s assessments of business risks, to recommend improved performance measures, and to make recommendations to achieve greater operational efficiencies within the client’s organization.Your fellow business student is correct that these benefits are not achieved when an audit is not performed in accordance with professional standards. b. Even an audit performed in accordance with professional standard may not detect every material misstatement in financial statements. The following inherent limitations explain why an audit can only provide reasonable assurance that financial statements are free of material misstatement, not a guarantee that the financial statements are accurate. †¢ Reasonable Cost. Audits must be performed at a reasonable cost.Auditors use selective testing, or sampling, of the accounting records and supporting data. In addition, the auditor may choose to test internal controls and may obtain assurance from a well-functioning system of int ernal controls. Audits cannot audit every transaction. †¢ Reasonable Length of Time. The auditor’s report on many public companies is usually issued three to five weeks after the balance sheet date. This time constraint may affect the amount of evidence that can be obtained concerning events and transactions after the balance sheet date that may have an effect on the financial statements.Moreover, there is a relatively short time period available for resolving uncertainties existing at the statement date. †¢ Alternative Accounting Principles. Alternative accounting principles are permitted under GAAP. Financial statement users must be knowledgeable about a company’s accounting choices and their effect on financial statements. For example, there may be a material difference between the value of inventory using LIFO or FIFO. †¢ Accounting Estimates. Estimates are an inherent part of the accounting process, and no one, including auditors, can foresee the ou tcome of uncertainties.Estimates range from the allowance for doubtful accounts and an inventory obsolescence reserve to impairment tests for fixed assets and goodwill. An audit cannot add exactness and certainty to financial statements when these factors do not exist. 1. 23(Estimated time – 15 minutes) |1. |State boards of accountancy |10. |State societies of CPAs | |2. |FASB and GASB |11. |SEC, state and federal courts | |3. |AICPA |12. GASB | |4. |SEC |13. |AICPA | |5. |AICPA, state societies of CPAs, |14. |State boards of accountancy | | |and state boards of accountancy | | | |6. |FASB |15. |AICPA | |7. |State boards of accountancy |16. Practice units | |8. |SEC |17. |GAO | |9. |AICPA |18. |IRS | 1. 24(Estimated time – 20 minutes) a. The four sets of standards in the private sector and the standard setting bodies are: (1) accounting by the FASB and GASB, (2) auditing by the AICPA, (3) professional ethics by the AICPA, and (4) quality control by the PCAOB and th e AICPA. The other components of the regulatory framework are: (1) firm regulation that occurs within the public accounting firm through day-to-day monitoring of the actions of the firm's professional staff by the firm's management; (2) inspections and peer reviews that relates to the activities of professional entities outside the firm such as the PCAOB and the AICPA's Practice Monitoring (Peer Review) program; and (3) governmental regulation that occurs at both the state and federal levels through activities that range from positive enforcement programs to punitive actions.This type of regulation is done by state boards of accountancy, the SEC, and state and federal courts of law. 1. 25(Estimated time – 30 minutes) | | |Purpose of Policy / Procedure |Additional | |Policy/ |Element |(b) |Procedure | |Procedure |(a) | |(c) | |1. Personnel Management |Personnel should have the qualifications to |Establish qualifications necessary for | | | |fulfill responsibilities they may be called upon |each level of responsibility in the firm. | | | |to assume in the future. | | |2. |Engagement Performance |Work at all levels should be supervised to ssure |Establish procedures for reviewing working| | | |that it meets the firm's standards of quality. |papers and reports. | |3. |Personnel Management |Work is assigned to people who have the technical |Identify areas and specialized situations | | | |training for the assignment and personnel should |for which consultation is required. | | |seek assistance, when necessary, from persons | | | | |having appropriate expertise, judgment, and | | | | |authority | | |4. Independence, Integrity and|All professionals should be independent of |Monitor compliance with independence | | |Objectivity |clients. |rules. | |5. |Monitoring |Determine that procedures relating to the other |Provide for reporting inspection results | | | |elements are being effectively applied. |to appropriate management levels in the | | | | |firm. | |6. Personnel Management |Only individuals who possess the qualities of |Maintain a recruiting program to obtain | | | |integrity, competency, and motivation should be |new hires at the entry level. | | | |hired. | | |7. |Personnel Management |Personnel should have the knowledge required to |Provide Programs to develop expertise in | | | |fulfill assigned responsibilities. specialized areas and industries. | |8. |Engagement Performance |Personnel should have the technical training and |Permit partner in charge of engagement to | | | |proficiency required by the engagement. |approve assignments. | |9. |Acceptance and Continuance |The firm should not be associated with clients |Establish review procedures for continuing| | |of Clients and Engagements. |whose management lacks integrity. |a client. | 1. 6(Estimated time – 30 minutes) a. The PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program do not have a direct impact on individual memb ers. They are focused on a firm’s quality control activities. However, these programs may have an indirect effect on members who are involved in audits that are subject to inspection or peer review and all individuals in a firm may receive certain types of continuing professional education based on the findings of these programs. . The PCAOB is responsible for the inspection of audit firms that audit public companies. The AICPA’s practice monitoring (peer review) program is focuses on audit firms that audit private companies. The objectives of both programs focus on a firm’s adherence to quality control practices. c. The following table compares the objectives of the PCAOB’s inspection program and the AICPA’s practice monitoring (peer review) program. They both focus on a firm’s adherence to quality control practices. PCAOB’s inspection program |AICPA’s practice monitoring (peer review) program | |In conducting inspections, the Sarbanes-Oxley Act of 2002 states |The purpose of a peer review is to determine whether: | |that the PCAOB should: |The reviewed firm’s system of quality control for its accounting | |Inspect and review selected audit and review engagements of the |and auditing practice has been designed in accordance with quality | |firm. control standards established by the AICPA. | |Evaluate the sufficiency of the firm’s quality control systems and |The reviewed firm’s quality control policies and procedures were | |the firm’s documentation and communication of that system. |being complied with to provide the firm with reasonable assurance | |Perform such other testing of the audit, supervisory, and quality |of conforming to professional standards. |control procedures of the firm as are necessary or appropriate in |The reviewed firm has demonstrated the knowledge, skills, and | |light of the purpose of the inspection and the responsibilities of |abilities necessary t o perform accounting, auditing, and | |the board. |attestation engagements in accordance with professional standards, | | |in all material respects. | d. The primary activities of the AICPA practice monitoring program include providing peer reviews and issuing reports on a firm’s compliance with quality control standards. Professional Simulation | (Estimated time – 30 to 45 minutes) | |Research | | | | | | |Situation | |Communication | A student can perform the search of quality control standards in two ways. First, the student can do a key words search on â€Å"monitoring procedures. † Second, if a student looks at the way the Quality Control Standards are organized, he or she will note that QC Section 30 addresses Monitoring a CPA Firm’s Accounting and Auditing Practice.The relevant paragraphs are outline below. 1. Explain the monitoring procedures that should be performed by the firm. QC Section QC 30. 03 -. 08 2. Explain the factors that should be co nsidered by small firms with a limited number of management individuals. QC Section QC 30. 10 -. 11 | | |Communication | | | | | |Situation |Research | | To: Tom Meyers and Kenny Vaughn Re: Monitoring ProceduresFrom:CPA Candidate Based on a review of relevant quality control standards (QC 30. 03-. 09) the firm’s monitoring procedures should include the following: 1) Inspection procedures evaluate the adequacy of the firm's quality control policies and procedures, its personnel's understanding of those policies and procedures, and the extent of the firm's compliance with its quality control policies and procedures. These might include: a) Review of selected administrative and personnel records pertaining to the quality control elements. ) Review of engagement working papers, reports, and clients' financial statements. c) Discussions with the firm's personnel. d) Summarization of the findings from the inspection procedures, at least annually, and consideration of the systemic c auses of findings that indicate improvements are needed. e) Determination of any corrective actions to be taken or improvements to be made with respect to the specific engagements reviewed or the firm's quality control policies and procedures. f) Communication of the identified findings to appropriate firm management personnel. ) Consideration of inspection findings by appropriate firm management personnel who should also determine that any actions necessary, including necessary modifications to the quality control system, are taken on a timely basis. 2) Preissuance or postissuance review of selected engagements. 3) Analysis and assessment of a) New professional pronouncements. b) Results of independence confirmations. c) Continuing professional education and other professional development activities undertaken by firm personnel. ) Decisions related to acceptance and continuance of client relationships and engagements. e) Interviews of firm personnel. 4) Determination of any correct ive actions to be taken and improvements to be made in the quality control system. 5) Communication to appropriate firm personnel of any weaknesses identified in the quality control system or in the level of understanding or compliance therewith. 6) Follow-up by appropriate firm personnel to ensure that any necessary modifications are made to the quality control policies and procedures on a timely basis.

Library vs. Internet Essay

Introduction Nowadays, in a highly technological society, human productivity is made more efficient through the development of electronic gadgets. Now, with the advent of such modernization in education, one way to globalize the process of research is to realize that technology is advancing at an incredibly fast pace. Computers are not confined to being used for entertainment but its role in education is also vast. Library is derived from the old French term â€Å"librairie† which means â€Å"a collection of books. † Reading materials in school are stored in libraries. Library is a place in which books and related materials are kept for use but not for sale. It is also organized for use and maintained by a public body, an institution or a private individual. In addition, it is a place in which we get information in any format and from many sources. The librarian has to keep the room neat so that it is conducive for learning. The librarian is also the person who is liable for monitoring all the books that are borrowed and returned by the borrowers. Library systems, comparisons and contrasts. For the children of today, going to the library, searching through the card catalogue to look for books on topics they need to research on is quite archaic! However, many of us still remember how time consuming this was. The kids of today certainly have it easy. Imagine getting all the information you need with one-click of your mouse!?! An integrated library system (ILS), also known as a library management system (LMS), is an enterprise resource planning system for a library, used to track items owned, orders made, bills paid, and patrons who have borrowed. An ILS usually comprises a relational database, software to interact with that database, and two graphical user interfaces (one for patrons, one for staff). Most ILSes separate software functions into discrete programs called modules, each of them integrated with a unified interface. Examples of modules might include:  § acquisitions (ordering, receiving, and invoicing materials)  § cataloging (classifying and indexing materials)  § circulation (lending materials to patrons and receiving them back)  § serials (tracking magazine and newspaper holdings)  § the OPAC (public interface for users). Each patron and item has a unique ID in the database that allows the ILS to track its activity. Larger libraries use an ILS to order and acquire, receive and invoice, catalog, circulate, track and shelve materials. Smaller libraries, such as those in private homes or non-profit organizations (like churches or synagogues, for instance), often forgo the expense and maintenance required to run an ILS, and instead use a library computer system. (Wikipedia) Automation of the catalog saves the labor involved in re-sorting the card catalog, keeping it up-to-date with respect to the collection, etc. Other tasks which are now automated include checking-out and checking-in books, generating statistics and reports, acquisitions and subscriptions, indexing journal articles and linking to them, as well as tracking interlibrary loans. Since the late 1980s, windowing systems and multi-tasking have allowed the integration of business functions. Instead of having to open up separate applications, library staff could now use a single application with multiple functional modules. As the Internet grew, ILS vendors offered more functionality related to computer networks. As of 2009 major ILS systems offer web-based portals where library users can log in to view their account, renew their books, and authenticate themselves for access to online databases. (Wikipedia) In recent years some libraries have turned to major open source ILSs such as Koha and Evergreen. Common reasons noted were to avoid vendor lock in, avoid license fees, and participate in software development. Librarytechnology. org does an annual survey of over 1,500 libraries and noted in 2008 2%[3] of those surveyed used open source ILS, in 2009 the number increased to 8%[4] and in 2010(most recent year available) 12%[5] of the libraries polled had adopted open source ILSs. (Wikipedia) Read more: http://ivythesis. typepad. com/term_paper_topics/2011/06/local-studies-about-library-system-a-sample-thesis. html#ixzz2DsPW4UYZ http://ivythesis. typepad. com/term_paper_topics/2011/06/local-studies-about-library-system-a-sample-thesis. html Library: foreign literature. The network libraries now have autonomous library systems (TINLIB version 280 of IME) with reciprocal access to each others catalogs via the PHnet. Training on site and in UK has been provided by IME to the staff of the network. Staff expertise on the use of all the modules of TINLIB running on UNIX has been brought to a level where the staff can now confidently train others and maintain the system. Online support via the Internet is also provided by IME upon request. The choice of a common library system was decided by the technical committee of the network libraries to have a uniform platform, training programs, import profiles, etc. across the network and for ease in establishing a user group/systems administration group. TINLIB was chosen because it met the systems specifications prepared by the technical working group, and had favorable references from users. Additional features which gave it an edge over other systems is its utilization of hypertext techniques, client-server architecture, and ability to import and export data from any of the databases existing in the network libraries. The library directors and heads are under tremendous pressure to continue and expand the networked services. Four of the services which need to be implemented immediately are: 1) the creation of a union catalog for books, audio-visual, serials and Filipiniana articles and researches; 2) access to CD-ROM abstracts and indexes and full text journals and references from any site on the network, subject to copyright and licensing agreement with suppliers and publishers; 3) development of networking navigation tools and training programs; and 4) building of sufficient monetary resources and/or commitment of university officials to allocating sufficient funds for the maintenance of the network. 5) transforming the College of Science library into a National Science Library and Information Center to widen the scope of its services