Sunday, May 24, 2020

Selected Quotations by Amelia Earhart

Amelia Earhart was a pioneer in aviation, and set a number of records for firsts for women. In 1937, her plane disappeared over the Pacific, and while there are theories about what happened to her, there is not certain answer even today. Selected Amelia Earhart Quotations †¢ About her first airplane ride: As soon as we left the ground, I knew I had to fly. †¢ Flying may not be all plain sailing, but the fun of it is worth the price. †¢ After midnight the moon set and I was alone with the stars. I have often said that the lure of flying is the lure of beauty, and I need no other flight to convince me that the reason flyers fly, whether they know it or not, is the esthetic appeal of flying. †¢ Adventure is worthwhile in itself. †¢ The most effective way to do it, is to do it. †¢ I want to do something useful in the world. †¢ Please know that I am quite aware of the hazards. Women must try to do things as men have tried. When they fail, their failure must be but a challenge to others. [Last letter to her husband before her last flight.] †¢ Women must pay for everything. They do get more glory than men for comparable feats. But, they also get more notoriety when they crash. †¢ The effect of having other interests beyond those domestic works well. The more one does and sees and feels, the more one is able to do, and the more genuine may be ones appreciation of fundamental things like home, and love, and understanding companionship. †¢ The woman who can create her own job is the woman who will win fame and fortune. †¢ One of my favorite phobias is that girls, especially those whose tastes arent routine, often dont get a fair break.... It has come down through the generations, an inheritance of age-old customs which produced the corollary that women are bred to timidity. †¢ After all, times are changing and women need the critical stimulus of competition outside the home. A girl must nowaways believe completely in herself as an individual. She must realize at the outset that a woman must do the same job better than a man to get as much credit for it. She must be aware of the various discriminations, both legal and traditional, against women in the business world. †¢ ... now and then women should do for themselves what men have already done -- occasionally what men have not done -- thereby establishing themselves as persons, and perhaps encouraging other women toward greater independence of thought and action. Some such consideration was a contributing reason for my wanting to do what I so much wanted to do. †¢ My ambition is to have this wonderful gift produce practical results for the future of commercial flying and for the women who may want to fly tomorrows planes. †¢ In soloing -- as in other activities -- it is far easier to start something than it is to finish it. †¢ The most difficult thing is the decision to act, the rest is merely tenacity. The fears are paper tigers. You can do anything you decide to do. You can act to change and control your life; and the procedure, the process is its own reward. †¢ Never do things others can do and will do if there are things others cannot do or will not do. †¢ Never interrupt someone doing what you said couldnt be done. †¢ Anticipation, I suppose, sometimes exceeds realization. †¢ There are two kinds of stones, as everyone knows, one of which rolls. †¢ Worry retards reaction and makes clear-cut decisions impossible. †¢ Preparation, I have often said, is rightly two-thirds of any venture. †¢ Amelia is a grand person for such a trip. She is the only woman flyer I would care to make such an expedition with. Because in addition to being a fine companion and pilot, she can take hardship as well as a man -- and work like one. (Fred Noonan, Amelias navigator for the around-the-world flight) †¢ A single act of kindness throws out roots in all directions, and the roots spring up and make new trees. The greatest work that kindness does to others is that it makes them kind themselves. †¢ Better do a good deed near at home than go far away to burn incense. †¢ No kind action ever stops with itself. One kind action leads to another. Good example is followed. A single act of kindness throws out roots in all directions, and the roots spring up and make new trees. The greatest work that kindness does to others is that it makes them kind themselves. †¢ I lay no claim to advancing scientific data other than advancing flying knowledge. I can only say that I do it because I want to. †¢ For the economic structure we have built up is all too often a barrier between the worlds work and the workers. If the younger generation finds the hurdle too absurdly high, I hope it will not hesitate to tear it down and substitute a social order in which the desire to work and learn carries with it the opportunity to do so. †¢ Like many horrid children I loved school, though I never qualified as teachers pet. Perhaps the fact that I was exceedingly fond of reading made me endurable. With a large library to browse in, I spent many hours not bothering anyone after I once learned to read. †¢ It is true that there are no more geographical frontiers to push back, no new lands flowing with milk and honey this side of the moon to promise surcease from man-made ills. But there are economic, political, scientific, and artistic frontiers of the most exciting sort awaiting faith and the spirit of adventure to discover them. †¢ In my life I had come to realize that when things were going very well indeed it was just the time to anticipate trouble. And, conversely, I learned from pleasant experience that at the most despairing crisis, when all looked sour beyond words, some delightful break was apt to lurk just around the corner. †¢ Of course I realized there was a measure of danger. Obviously I faced the possibility of not returning when first I considered going. Once faced and settled there really wasnt any good reason to refer to it. Poem by Amelia Earhart Courage is the price thatLife exacts for granting peace. The soul that knows it notKnows no release from little things:Knows not the livid loneliness of fear,Nor mountain heights where bitter joy can hear the sound of wings. Nor can life grant us boon of living, compensateFor dull gray ugliness and pregnant hateUnless we dareThe souls dominion.Each time we make a choice, we payWith courage to behold the resistless day,And count it fair. Letter from Amelia Earhart to Her Husband In a letter she gave to her future husband, George Palmer Putnam, just before their wedding in 1931, Earhart wrote: You must know again my reluctancy to marry, my feeling that I shatter thereby chances in work which means so much to me. In our life together I shall not hold you to any medieval code of faithfulness to me, nor shall I consider myself bound to you similarly. I may have to keep some place where I can go to be myself now and then, for I cannot guarantee to endure at all times the confinements of even an attractive cage. I must extract a cruel promise, and that is you will let me go in a year if we find no happiness together. About These Quotes Quote collection assembled by Jone Johnson Lewis. Each quotation page in this collection and the entire collection  © Jone Johnson Lewis. This is an informal collection assembled over many years. I regret that I am not be able to provide the original source if it is not listed with the quote. More Women Pilots If youre interested in Amelia Earhart, you might also want to read about Harriet Quimby, first woman licensed as a pilot in the United States; Bessie Coleman, the first African American to earn a pilots license; Sally Ride, the first American woman in space; or Mae Jemison, first African American woman astronaut.   More about women pilots is found in the Women in Aviation  Timeline, and more about women in space in the Women in Space timeline.

Wednesday, May 13, 2020

Twelver Shiites, or Ithna Ashariyah

Twelver Shiites, known in Arabic as IthnÄ  ‘AsharÄ «yah, or ImÄ miyÄ h (from Imam), form the principal branch of Shiite Islam and are sometimes synonymous with Shiitism, even though factions such as the IsmÄ Ã„ «lÄ «yah and ZaydÄ «yah Shiites do not subscribe to Twelver doctrine.   Alternate spellings include  IthnÄ  ‘AsharÄ «yah,  ImÄ miyÄ h,  and ImamiyÄ . Twelvers are the followers of the 12 imams they consider to be the only rightful successors of the Prophet Muhammad, beginning with Ali ibn Abu Talib (600-661 CE), Muhammads cousin and son-in-law, and ending with Muhammad ibn al-Hasan (born 869 CE), the 12th imam who--according to Twelver belief--will emerge and bring peace and justice to the world, becoming the ultimate savior of humankind (Muhammad never appeared publicly and is currently considered in major occultation as the Mahdi). Sunnis recognize Ali as the fourth caliph, but founding commonalities between Sunnis and Shiites end with him. Some Muslims have never recognized the first three as legitimate caliphs, thus forming the nucleus of Islams protesting Shiites. The seeming subversion never sat well with Sunnis, whose habit it became to mercilessly and brutally persecute Alis followers and assassinate subsequent imams, most spectacularly among those the killing in the battle of Hussayn  (or Hussein) Ibn Ali, the third Imam (626-680 CE), on the plains of Karbala. The killing is most famously commemorated in the annual rituals of Ashura. The copious bloodletting gave Twelvers their two most prominent characteristics, like birthmarks on their creed: a cult of victimology, and a cult of martyrdom. The Safavid Dynasty Twelvers never had an empire of their own until the Safavid dynasty--one of the most remarkable dynasties ever to have ruled Iran--was established in Iran in the 16th century and the Qajar dynasty in the late 18th century when Twelvers reconciled the divine and the temporal in the leadership of the reigning imam. Ayatollah Ruhollah Khomeini, through his 1979 Islamic Revolution in Iran, pushed the fusion of the temporal and the divine furthest, adding a layer of ideological expediency under the banner of Supreme Leader. A strategic revolutionary, in the words of writer Colin Thubron, Khomeini created his own Islamic state above Islamic law. Twelvers Today The majority of Twelvers--some 89%--reside in Iran today, with other large populations existing but being mightily oppressed in Azerbaijan (60%), Bahrain (70%), and Iraq (62%). Twelvers make up some of the most destitute populations in countries such as Lebanon, Afghanistan, and Pakistan as well. The three major legal schools of Twelver Shia Islam today include the Usuli (the most liberal of the three), the Akhbari (who rely on traditional religious knowledge), and the Shayki  (at one time absolutely apolitical, the Shaykis have since become active in the Basra, Iraq, government as its own political party).

Wednesday, May 6, 2020

Ted Baker Free Essays

The brief was to create an integrated campaign that articulates the Ted Baker brand in one of these four categories; watches, eyewear, footwear and fragrances. Free to work in any media and it can be displayed in the store swell as in the public domain. Using the Ted baker logo within the designs, free to work in any style and using any media. We will write a custom essay sample on Ted Baker or any similar topic only for you Order Now The requirements for the brief were simply 4 posters relating to the certain category we had chosen. Anything else provided would be optional extras. These posters would support the brand and help push the boundaries in terms of styling, attention to detail and quality. Sources of research were initially just images online, billboards etc.. I found with Ted Baker that their advertising campaigns were pretty limited. In Cabot Circus there’s a Ted Baker store with a few bits and bobs dotted around but they don’t sell glasses anyway so most of my research was left to depending on online resources. My research consisted of images with Ray-ban, their campaign ‘Never Hide’ is really well known and is very recognised, really different posters are designed which is shown in my research. My final ideas were very professional and I feel they related to the brand, I felt they were quite strong. Using Photoshop I played about with imagery and layers, I chose a few high resolution images which I overlaid and edited in Photoshop. Then I chose a border which I also overlaid and played about with, I wanted a grungey feel but at the same time I wanted it to be simplistic, similar to the work i would imagine Ted Baker to look like/And want to put up around shops etc.. After experimenting with backgrounds, I finally came up with one final browny/cream coloured type background with a black border, I then edited this in Photoshop and then played around with effects and eventually came up with inverting it and then playing about with the colours, finally I had a red, blue, green and black one. I then started playing about with vectors of glasses and chose 4 different pairs of glasses online and then drew around them with the pen tool. Initially I had live traced them and then live painted, but I felt drawing them with the pen tool was much more accurate and precise, it also meant it was easier to edit the colours if I did need to change the colours for whatever reason. I would’ve preferred to have the posters at a bigger scale, maybe A2 as I feel in a shop these would suit the shop more rather than an A3 poster, it’s not massively noticeable. I used bright colours which had been lowered in saturation so they didn’t stand out so much. I sed the typeface future which was the closest to the Ted Baker Logo typeface as I could get. I used 2 taglines; including â€Å"essential eyewear† and â€Å"eye candy†. I wanted to keep what I was saying professional. The posters all flowed and kept certain things the same, meaning the layout, typeface, background style and positioning of the text. Throughout this brief I took a different approach to how I would normally, I visited the Ted Baker sh op because the posters would be if printed, put up around the store in bigger. The targeted audience are lovers of glasses, Ted Baker or not. I wanted to keep a simplistic feel but at the same time make it very professional, which is different to a lot of the work I would usually produce. I learnt certain simple things in Photoshop which I didn’t know before, ‘overlaying’ etc. I feel I have successfully met the brief and produced some nice final outcomes which meet the requirements and are aesthetically pleasing. How to cite Ted Baker, Papers

Monday, May 4, 2020

Probable Problems Are Quickly Identified †Myassignmenthelp.Com

Question: Discuss About The Probable Problems Are Quickly Identified? Answer: Introducation Audit planning is considered to be a vital area in auditing primarily carried out at the beginning of the audit to make sure that suitable attention is devoted to particular areas, probable problems are quickly identified. This aspect means developing a common strategy and a comprehensive approach to the projected timing, nature, and degree of the audit. The auditor often plans to do the audit in a timely and effective manner (Arens, Elder, Beasley, and Hogan, 2016). Generally, auditors design detailed procedures so as to obtain sufficient appropriate audit evidence. This assignment incorporates planning of the audit and having access to the preliminary trial balance sheet for Crimson Enterprises. The assignment extracts data from the company trial balance and identifies the accounts that are likely to require significant audit attention (Trotman, and Wright, 2012). According to the Crimson Enterprises trial balance, the selected seven accounts for audit that basically require attent ion are; Items accounts Current year Prior year % Change 1 Inventories 185,000 174,000 6.32% 2 Cash at bank 70,000 73,000 4.1% 3 Motor vehicles 66,000 66,000 0% 4 Accumulated depreciation (MV 27,940 21,000 33% 5 Accounts receivables 120,750 122,750 2.2% 6 Bank loans 230,000 230,000 0% 7 Sales 181,454 187,450 3.2% Illustration Crimson Enterprises 30th May 2017 1st July 2016 Revenue 181,545 187,450 Cost of Sale 55,963 63,595 Gross Profit 125,582 123,855 Other income - Interest 44 50 Other income - Fees 54,313 57,000 Total Income 179,939 180,905 Operating Expenses Bank charges 319 350 Depreciation 15,185 15,738 Interest expense 10,542 11,500 Printing 339 375 Repairs Maintenance 1,320 5,050 Wage 48,189 53,000 Superannuation 3,661 4,770 Total Expenses 79,555 90,783 Profit/(Loss) before tax 100,384 90,122 Ratio Formulae Current year Prior year Industry average 1 Gross profit margin = Gross profit/Net sales 69% 66% 67.5% 2 Quick ratio Cash + Accounts receivables + Current assets investment/Current liabilities 163% 160% 241.5% 3 Current ratio Total current assets/Total current liabilities 1.63 1.6 1.62 4 Debt equity ratio TL/Share equity 1.8 1.6 1.7 5 Inventory turnover COS/Inventory 30% 37% 33.5% 6 Assets turnover Sales/TA 34.8% 37% 35.9% 7 ROA Operating profits/Total sales 69.2% 66.1% 67.7% Analytical reviews The use of analytical reviews is considered to be one method of increasing the efficiency of auditors (Balaniuk, Bessiere, Mazer, and Cobbe, 2012). Analytical procedures often consist of evaluations of financial data made by the auditor of plausible and expected relationships among both non-financial and financial information. Accounts receivables Accounts receivable is another item that needs much attention when planning for an audit. This is because most of the companies may post some significant amounts of accounts receivables that do not exist and therefore may result in the company making unreasonable profits. The company Accounts receivables should be examined for existence and accuracy assertions. This aspect is important because some debtors may be overstated or understated and thus affects the company debtors. Debtors circularization will be done so as to determine the existence of the debtors and to confirm the amount owed to the company. The 1.65% increase from the FY2016 to FY2017 should be examined so as to ensure the accuracy of the amount posted and the reason that enhanced its increase (Arens, Elder, and Mark, 2012). Because of the riskiness involved, I recommend tracing receivables reports to general ledgers. The auditors should ask for a period end accounts receivables aging details from which they outline th e total to the amount in the accounts receivables accounts in the general ledger. I also recommend confirmation of the accounts receivables. A major auditor activity is often to contact the company clients directly and request them to confirm the amounts of unpaid accounts receivables as of the end of the reporting period being audited for possible misstatements. Bank loans When planning for an audit, bank loans should have much concern because of its riskiness in misappropriation. The amount of bank loans should be examined during audit. This aspect makes this item to require much attention so as to ensure that there are reasonableness and accuracy in the amount posted in the company trial balance. Phone calls should be made to the associated banks so as to determine the percentage used as interest rates and the existence of this loan in the company accounting records (Crowther, 2016). According to the Crimson Enterprises Company, FY2016 indicated that the company had bank loans worth 230,000 and the same amount in the FY2017. This amount should be examined to determine the accuracy of calculations and repayments as the major assertion. Basing on the riskiness of this item, I recommend the auditors to perform a walkthrough of the area to establish various roles in loan operations as this activity helps both new and existing auditors to update in future years (Cohen, Holder, Nath, and Wood, 2012). I also recommend reviewing and testing the process for detailing the origination fees and also reviewing and testing how loan documentations exemptions are reviewed and cleared by the company. I also recommend reviews and tests on reconciliation process for possible misstatements. Inventories Inventory is one of the areas that require more attention. This is because inventories often form a critical part of the company operations. Companies usually purchase more inventories then convert them into finished goods that are sold to customers for a profit. According to the Crimson Enterprises Company trial balance, the trial balance indicates that during the FY2016 the amount of inventories was 174,000 and during the FY2016, the inventory was 185,000. This aspect indicates that the company has a vast amount of unmovable stocks which is usually liability to the company. Reviewing the inventory, there was a significant increase in the amount of inventories by 5.9% which means that the firm did not make huge sales during the FY2016 (Chan, and Vasarhelyi, 2011). Basically, the degree of the analytical review needed often depends on the materiality of the items. After extensive observations, existence is one of the assertions in this area will require additional attention so as to attempt to determine the major reasons that resulted in the variations of the amount available in the bank. This item basically contains more questionable activities on the existence of the remaining stocks because I was able to carry out physically check on its availability. The company financial managers should provide the supporting data, and the quality of internal control systems in the company should also provide assurance, accuracy, and reliability of the accounts. When planning for inventories audit, I recommend that the auditor should perform a cut-off analysis where he or she will examine the company procedures for receiving new inventories into the warehouses. I also recommend that the auditor should observe the physical inventory count to determine existence. Sales Company sales are another item that needs much attention when planning for the audit. This item is selected because of the riskiness that may be involved when a corporation is in operations. This requires much attention because the company often convert its sales to either cash or credit (Gurov, and Milgunova, 2016). This is vital, and thus it requires proper analytical procedures to be done to determine its existence in the sales records. The company should also provide with supporting documents that show the movement of sales during the two fiscal periods. According to the Crimson Enterprises Company, FY2016 indicated that the company made sales worth 187,450 and 181,454 in the FY2017. The variations should be examined to check the reasonableness of the differences. Since this is one of the risky items when planning for an audit, I recommend the auditor to test the controls of the company set up for sales cycle so as to determine how reliable and strong they are (Knechel, Krishnan, Pevzner, Shefchik, and Velury, 2012). The auditor should determine if the financial statements amounts of sales and accounts receivables are accurate by verifying individual transactions for possible misstatements. Cash at bank Cash at the bank is another area in the company trial balance that requires attention. This aspect is because it is more at risk of misappropriation by the management. The managers can misuse the amount in the bank because of their easy accessibility. According to the company financial reports, the amount of Cash at bank at the FY2016 was 73,000 and 70,000 in the FY2017. This item also requires attention because according to the analysis, there is an indication that there was a 4.3% decrease in the amount available in the bank (Hammersley, 2011). This should be examined to determine if the company may have spent a lot of money that was available or there could be a possibility of misuse of the company resources. Carrying out substantial procedures of making several comparisons to prior periods should be done to ensure the accuracy of the amounts posted on the financial statements. This aspect is vital because it will enhance its materiality (Knechel, and Salterio, 2016). Basing on th e riskiness of this item, I recommend that the auditor should send the confirmation letters to banks to ensure year-end financial balance from third parties and also requests the company clients to provide their bank details for existence and confirmation. Motor vehicles Motor vehicles are another item that needs much concern during the audit. Motor vehicles item is at risk because most of the company management often use the company resources such as the cars for private purposes. Planning for this particular audit requires that the company provide the purchasing agreements and log books of the company motor vehicles so as to evaluate the amount it cost during purchase and attempts to compare the amount with the market value (Hellman, 2011). According to the company trial balance, there is an indication that the company machinery is valued at 64,000 as at 2016 and 71,000 at 2017. The 10.9% variations should be evaluated and determined so as to provide the actual amount it cost during the initial procurement. In this case, I recommend that the auditors should basically check at the motor vehicles log books to substantiate the amount indicated and perform a physical check for existence for possible misappropriation (Titera, 2013). Accumulated depreciation The actual depreciation of the company is another item that basically needs much attention because of its sensitivity (Messier, Simon, and Smith, 2012). This item is also selected because of its riskiness during company existence. The method used to determine the amount of depreciation should be examined to ensure that it is free from any manipulations. Planning for this audit will also require that the amount of accumulated depreciation should be calculated again so as to ensure accuracy. The 31.6% increase in accumulated depreciation should be determined and supported with reasonable evidence by the company (Hammersley, Johnstone, and Kadous, 2011). Basing on the riskiness of this particular aspect, I recommend that the auditor should verify the manufacturing, motor vehicles, and equipment different from the current assets for depreciation expenses verifications. The auditor should also compare depreciation expenses to determine possible misstatements. References Arens, A.A., Elder, R.J., Beasley, M.S. and Hogan, C.E., 2016.Auditing and assurance services. Pearson. Arens, A.A., Elder, R.J. and Mark, B., 2012.Auditing and assurance services: an integrated approach. Boston: Prentice Hall. Balaniuk, R., Bessiere, P., Mazer, E. and Cobbe, P., 2012. Risk based government audit planning using nave bayes classifiers. InAdvances in Knowledge-Based and Intelligent Information and Engineering Systems. Chan, D.Y. and Vasarhelyi, M.A., 2011. Innovation and practice of continuous auditing.International Journal of Accounting Information Systems,12(2), pp.152-160. Crowther, D., 2016.A social critique of corporate reporting: Semiotics and web-based integrated reporting. Routledge. Cohen, J.R., Holder-Webb, L.L., Nath, L. and Wood, D., 2012. Corporate reporting of nonfinancial leading indicators of economic performance and sustainability.Accounting Horizons,26(1), pp.65-90. Gurov, V. and Milgunova, I., 2016. Improving of assessment methodology of the audited organizations performance at the stage of audit planning. -, (157), pp.115-118. Hammersley, J.S., 2011. A review and model of auditor judgments in fraud-related planning tasks.Auditing: A Journal of Practice Theory,30(4), pp.101-128. Hammersley, J.S., Johnstone, K.M. and Kadous, K., 2011. How do audit seniors respond to heightened fraud risk?.Auditing: A Journal of Practice Theory,30(3), pp.81-101. Hellman, N., 2011. Chief financial officer influence on audit planning.International journal of auditing,15(3), pp.247-274. Knechel, W.R. and Salterio, S.E., 2016.Auditing: Assurance and risk. Taylor Francis. Knechel, W.R., Krishnan, G.V., Pevzner, M., Shefchik, L.B. and Velury, U.K., 2012. Audit quality: Insights from the academic literature.Auditing: A Journal of Practice Theory,32(sp1), pp.385-421. Messier Jr, W.F., Simon, C.A. and Smith, J.L., 2012. Two decades of behavioral research on analytical procedures: What have we learned?.Auditing: A Journal of Practice Theory,32(1), pp.139-181. Titera, W.R., 2013. Updating audit standardEnabling audit data analysis.Journal of Information Systems,27(1), pp.325-331. Trotman, K.T. and Wright, W.F., 2012. Triangulation of audit evidence in fraud risk assessments.Accounting, Organizations and Society,37(1), pp.41-53.