Great Patriotic War essays

Great Patriotic War essays Assess the reasons for the success of the Soviet Union in the Great Patriotic War 1941-1945. Concepts that should be considered include Industrialization, modernization and nationalism. Many contributing factors led the success of the Soviet Union in the Great Patriotic War between 1941 to 1945. A primary reason for this triumph was the nationalistic determination of the people under Stalins leadership. The USSRs centralized industrialization and rapid mobilization held a key role in Soviet victory and was a secondary factor to Soviet success. It was the battle of Stalingrad that demonstrated the strength of the Soviet Union as it was to signal the turning point of the war for Russia. The mobilization of the Soviet economy, which resulted after Stalins speech to the nation on 3 July 1941, was a secondary factor leading to the success of the Great Patriotic War, between Russia and Germany. Industrialization, which had taken place prior to then, provided a substantial industrial base. Due to this previous preparation, the command economy and the Stalinist system enabled the USSR to mobilize quickly and efficiently under the co-ordination of the State Defense committee (GKO) in response to the war. Away from conflict, the Urals area was developed into a heavy industrial complex to concentrate on the production of war materials. Industrial production thrived as Soviet women replaced men, who were drafted into the Red army. Civilian production was now transformed into military production. Gill claimed the USSR out produced the Germans and provided weapons of higher quality. By 1941 production was 70 times greater than 1928. Even under attack, the Soviets were able to mass-produce munitions as another 1,523 defense industries were shifted to safer territory in the east of Russia which played a vital role in the war effort (Christian). The industrialization and modernization processes during the late 20...

Chowan University Admissions - SAT Scores, Costs...

Chowan University Admissions - SAT Scores, Costs... Chowan University Admissions Overview: Admissions at Chowan University are only somewhat competitivethose with grades and test scores above average have a good chance of being admitted. Students applying to Chowan need to submit scores from the SAT or ACT, along with high school transcripts and a completed application. There is no writing or personal statement requirement as part of the application. Students interested in Chowan University should check out the schools website, and are welcome to visit campus and/or contact the admissions office with any questions.   Admissions Data (2016): Chowan University Acceptance Rate: 57%Test Scores 25th / 75th PercentileSAT Critical Reading: 360 / 445SAT Math: 360 / 450SAT Writing: - / -What these SAT numbers meanACT Composite: 14 / 17ACT English: 11 / 16ACT Math: 15 / 17What these ACT numbers mean Chowan University Description: Chowan University is a private Christian college in Murfreesboro, North Carolina, a town just an hour away from Virginia Beach. With a student/faculty ratio of 16:1 and a student body of just over 1,300, Chowan offers plenty of individualized attention on its 300-acre campus. The college hosts over 45 student clubs on campus and 13 NCAA Division II sports. The Chowan Hawks compete in the  Central Intercollegiate Athletic Association (CIAA). Popular sports include football, soccer, softball, tennis, and cross country. Chowan also has plenty of intramural sports, including pick-up Frisbee and extreme dodge ball. For those with more interest in the fine arts, Chowan is home to the Wayland L. Jenkins Jr. Fine Arts Center, a gallery with almost 90 original works of art as well as a collection of early 19th-century furniture. There is plenty to do at Chowan, including watching performances by TheatreChowan, playing to win the Chowan Ping-Pong title, and surfing at one of the nearby beach es. Enrollment (2016): Total Enrollment: 1,534  (1,525 undergraduates)Gender Breakdown: 46% Male / 54% Female96% Full-time Costs (2016- 17): Tuition and Fees: $23,930Books: $1,000 (why so much?)Room and Board: $8,950Other Expenses: $1,664Total Cost: $35,554 Chowan University Financial Aid (2015- 16): Percentage of New Students Receiving Aid: 100%Percentage of New Students Receiving Types of AidGrants: 100%Loans: 92%Average Amount of AidGrants: $17,193Loans: $10,696 Academic Programs: Most Popular Majors:  Business Administration, Criminal Justice, Health and Physical Education, Social Sciences, Psychology, Elementary Education, Religious Studies, History, Communications, Studio Art Graduation and Retention Rates: First Year Student Retention (full-time students): 48%4-Year Graduation Rate: 12%6-Year Graduation Rate: 23% Intercollegiate Athletic Programs: Mens Sports:  Football, Tennis, Track and Field, Cross Country, Basketball, Baseball, Golf, SoccerWomens Sports:  Lacrosse, Softball, Soccer, Tennis, Track and Field, Cross Country, Volleyball, Basketball, Bowling Data Source: National Center for Educational Statistics If You Like Chowan University, You May Also Like These Schools: Shaw UniversityNorfolk State UniversityOld Dominion UniversityMars Hill UniversityVirginia Commonwealth UniversityBarton CollegeNorth Carolina Central UniversityWingate UniversityUniversity of North Carolina - GreensboroVirginia Union University

The Future of Nursing Term Paper Example | Topics and Well Written Essays - 1000 words

The Future of Nursing - Term Paper Example In fact, even the report recommends that even the already registered APRN nurses have to acquire advanced professional studies to improve their training skills. Transformation of Nursing Practice The IOM (2001) gives important report to the transformation of the future nursing as it recommends the need for nursing practice in the healthcare institutions in the US. The demand for practicing nurses is about 10 percent. This implies that the US government has taken initiative to train nurses for the future heal care services. The focus on practicing has transformed the nursing operations to a high level of competence and confidence. The need to practice however faced challenges when the registration of APRN nurses. There is an ongoing negotiation for the ban to be lifted so that Advanced Nurses may continue with their practicing. This is very essential during the discovery of the new healthcare systems focused on the well-being of patients. The competence of nurses to meet the needs of patients is supported by their scientific knowledge and their unlimited abilities to adapt to the changes in the Medicare systems (Shell, 2002). The practicing has developed a reliable number of highly skilled nurses who are able to provide advanced services that could otherwise remain to be the responsibilities of professional physicians. It is not logical to engage highly trained physicians even though they have broader and special training than the APRN nurses. The IOM (2001) recommends that because the future need for more cost effective systems of health services, there should be opportunity for practicing nurses to take roles that are more responsible in the operation of the modern healthcare system. They are not only... This report approves that improvement in nursing education will assist in the process of eradicating ignorance and the risks of unethical and unprofessional services. The solution and the risk mitigation strategy for this possibility are to develop a team of educated workforce. The report argues that effective education model and improved system of education will prepare the future nurses to be able to manage leadership responsibilities. The US government is committed to supporting education geared towards the development of teams of nurses focused on improved quality and reliable outcomes. For the future healthcare to realize the value of nursing profession, then the IOM report argues that there is no substitute to educating nurses. In fact, even the report recommends that even the already registered APRN nurses have to acquire advanced professional studies to improve their training skills. The competence of nurses to meet the needs of patients is supported by their scientific knowl edge and their unlimited abilities to adapt to the changes in the Medicare systems. This essay makes a conclusion that as the US realizes the need and the opportunity to change the system and services in the health care institutions, nurses are able to play vital responsibilities in the process of implementing the transformation. The key recommendation about leadership is that nurses should work with stakeholders to ensure that they provide unlimited high quality healthcare services and at the same time, participate in the decisions that change the working environment in the institutions. Indeed, nurses have strong influence on the outcome of the future healthcare services.

Critical Thinking Assignment Polio Crusade Reflection

Critical Thinking Polio Crusade Reflection - Assignment Example The couple should understand that vaccines are safe and only cause minor reactions such as a sore arm once administered to the baby. The couple should also understand that there is more harm likely to occur to a child due to vaccine-preventable disease than by the vaccine itself. For example, failure to give the child polio vaccine will make the baby prone to polio with severe consequences such as paralysis. Therefore, the benefits of vaccines are far more. Moreover, I would like to remind the couple that although polio is almost eradicated in our country, there are still risks. The World health Organization notes that causative agents of some of the eliminated conditions continue to occur in some parts of the world. This means people especially children are vulnerable to causative agents at any time. Hence, the couple should not view disease as something of the past. Lastly, I would like the couple to understand that there has been no established fact that the vaccine causes autism. Studies conducted in the past linking vaccine to autisms have been dismissed. I chose chickenpox as the disease to reflect on various issues raised. It is one of the contagious diseases. The causative agent is varicella-zoster virus (VZV). The condition is easily spread from one person to the other. It is spread to a person that have never had an infection or the person that have not received chickenpox vaccine. It is commonly spread in the air through coughing or sneezing. The virus can also be spread by coming into contact with the chickenpox blisters. There are various signs and symptoms of the disease. The main symptom is a rash that gets itchy. There are also blisters with fluid that later transforms into scabs. The rash first appears on the face, chest, and back. However, the rash later spreads to other parts of the body such as mouth and genital area. The other symptoms include fever, lack of appetite, and headache. There are drugs

I.T and Hauhaus Essay Example for Free

I.T and Hauhaus Essay As they are the competitor within the market, the retailing strategies to be used are similar. Therefore, it is easier to collect and compare the financial data and draw out the conclusion to see which company would be worthier to invest. The report covers the company and industry background, ratio analysis, future forecast of two companies’ performance. 2)Company Background Bauhaus (0483, HK) Bauhaus was found in 1991. It has been listed on HKEX stock market since 2005. There are more than 200 retails store and over corners and point of sales in Hong Kong, Macau ,mainland China and Taiwan,. Apart from selling different foreign brand, liked Cheap Monday, G-Star, EVISU etc, Bauhaus also building the local brand liked Salad, T Tough Jeansmith and 80/20. It is a leading retail store in selling casual wear, especially for jeans item. There are 234 Bauhaus shops in Asia. Using the wholesale strategy, Bauhaus can expand the business from Asia to Western country. In the future, it may diversify its product line like launch more foreign brand to increase its competiveness. I. T (0999, HK) I. T was found in November of 1988. It has been listed on HKEX stock market since 2005. The Group has an extensive self managed retail network extending to nearly 450 stores across Greater China with staff around 4,800. The brands are well accepted in Thailand, Saudi Arabia, Australia, the Philippines and France. More stores will be opened in these places in the future. The feature of I. T retail store is group several brands in a sizable retail location. It owns a number of in-house brands liked 5CM, fingercroxx and X-large, as well as distributing European and Japanese designer’s brands such as French Connection and A Bathing Ape Comme des Garcons, DG, etc. 3)Industry Outlook Hong Kong is one of the fashion hubs in Asia. There are a wind variety of local and international fashion brand locate there flagship store in Hong Kong. The competitive is dynamic and incentive. Hong Kong consumers are willing to spend money on fashion and clothing. As the purchasing power of is high, so the demand of fashion product is huge. According to CIA THE WORLD FACTBOOK, this entry gives the gross domestic product (GDP) or value of all final goods and services produced within a nation in a given year. From this result, Hong Kong is ranking to 37 after compared to 227 countries in the year of 2010. According to the information from Asia Case Research Centre (ACRC), it shows that retail is the 2nd largest sector in the service industry that accounted for 85. 7% of Hong Kongs GDP. Also, The Census and Statistics Department (C;SD) indicate that the value of total retail sales in October 2011, provisionally estimated at $34. 2 billion, increased by 23. 1% over a year earlier. Analyzed by broad type of retail outlet and comparing October 2011 with October 2010, wearing apparel increase 14. 6%; footwear, allied products and other clothing accessories increase 11. 3%. This data proofs that the demand of fashion items is huge and purchasing power in this region is relatively high. Besides, tourists come to Hong Kong are increasing each year; they bring with high purchase power in fashion items, especially those Chinese tourists. According to the statistics released by the Immigration Department, about 800,000 to 900,000 Mainland visitors travel to Hong Kong monthly. It shows that Hong Kong’s market has a huge potential development chance. According the data of Hong Kong government, the sales revenue of retailing business has a growth during April of 20010 to Feb of 2011. It is because the economic environment is better than past year. Hong Kongs GDP fell in 2009 as a result of the global financial crisis, but a recovery began in third quarter 2009, and the economy grew nearly 6. 8% in 2010. In addition, China’s economy growth fast, the performance of its economy growth is greater than the other country. And Hong Kong’s economy is influenced by China very much. In the future, we can see that Hong Kong’s retailing business will growth rapidly. It seems a great chance to develop the retail business; however, there are some risks on the growth of fashion retail business in Hong Kong. Nowadays, Globalization is a hot topic of the world, more and more foreign brands enter in Hong Kong market, such as GAP, Forever 21, Zara, HM and Monki, etc which provide good price and trendy design merchandises. They regarded Hong Kong as the stepping stones to go into the China market. With more branding in Hong Kong, the competition between them is becoming more intensive and serious. Therefore, the local fashion retailers have to build up their competitive advantages to withstand the impact from those foreign brands. Also, because of the inflation of Hong Kong and China, the cost of the materials, labor and transportation is getting higher. Garment manufacturing is a labor intensive activity. The cost of garment is mainly from the increasing labor cost and transportation cost. In order to deal with, the retailer probably need to order more amount of quantity each time to achieve the economy of scale, so the cost will be lower. Furthermore, as we know that Hong Kong’s rental price of shop is the first three expensive in the world. The rental price has been increasing rapidly in the recent years. From 2010 to 2011, the rental price was increased more than ten percent. So, rental price of the store is a core cost of any business, especially fashion retailer as it needs a large space for displaying and storing the products. The rental cost affects the profit of the fashion retailers. To conclude, Hong Kong fashion retail market is still positive. There are many great opportunity for Hong Kong fashion retail to expand its business. However, there are some uncertainty need to be pay attention, such as the entrance of foreign brands and the unstable rental cost. So, the local fashion industry needs to create a competitive strategy to deal with. For example, local fashion retailers can use the attractive marketing strategy, liked collaboration with other brands, provide excellent customer services and building great brand image. 4)Ratio analysis i) Test for profitability I. T (in HKD 000)Bauhaus (in HKD 000)* a)Return on Equity (Net income / Average stockholders’ equity)416945/[(1843212+1477723)/2] =25. 1%25. 1% b)Profit margins (Net income/ Net Sales)416945/3834422 =10. 9%11. 4% ii)Test for liquidity I. TBauhaus c)Current Ratio Current Asset/ Current liabilities1873282/1012495 1. 85%3. 3 d)Quick Ratio (Current Assets- Inventory)/ Current liabilities(1873282-736717)/1012495 =1. 1%1. 7 e)Inventory Turnover Cost of goods sold/ Average Inventory1405482/[(736717+394520)/2] 2. 52. 0 iii)Test for Solvency and equity position I. TBauhaus f)Debt/Equity Ratio Total liabilities/ Total stockholders’ equity(1012495+429852)/1843282 0. 78(149 7+126461)/494938 0. 26 iv) Market test I. TBauhaus g)Price/Earnings ratio Current Market Price per Share/ Earning per Share4. 88/0. 33 =14. 82. 98/0. 32 =9. 3 h)Dividend Yield Ratio Dividends per share/ Market price per share0. 146/4. 8 =3. 0%0. 177/2. 98 =5. 9% *Quote from annual report* Two financial reports announced in different date- Bauhaus- For the year ended 31 March 2011 I. T—for the year ended 28 February 2011 i )Test for Profitability Profitability is a primary measure of the overall success of the company. This is a class of ratios that are used to assess a business’s ability that generate earnings compared to its expenses and other relevant costs incurred. To determine rather the company is valuable for investing or not which need to get high profitability when compared with competitor’s company. However, in fashion industry, the sales revenue is seasonal. For example, the sales revenue is much higher during Christmas and Chinese New Year in Hong Kong. So, we should not compare the retailers fourth-quarter profit margin with the profit margin from the same period a year before because it would be far more informative. a)Returns on Equity This ratio indicating how much income was earned for every dollar invested by the stockholders. ROE can reflect if they have used the money that invested in the company to generate much more income. If the ROE is low, it shows that the returns of the investors will not be high. And the company doesn’t utilize the resources that they have invested. Two companies have a similar result of this ratio. Both two companies can generate about 20% of income using stockholders’ equity. It is because retail store is not very high investment to enter the market; it has higher ROE when compare to other industry liked Construction Company. In order to measure the company is worth to investing on; ROE ratio should not be lower than 15%. So, two companies are worth to invest on. b)Profit margin Profit margin is an indicator of a companys pricing strategies and how well it controls costs. It is calculated by finding the net profit as a percentage of the revenue. A low profit margin indicates a low margin of safety: higher risk that a decline in sales will erase profits and result in a net loss, or a negative margin. The higher profit margin means that the company has a higher ability to generate profit. I. T’s result is 10. 9%, it is lower than Bauhaus 11. 4%. I. T should minimize the expense. Bauhaus has a higher profit margin in 2010/2011. It shows that they have put effort to maximize the profit. Since compared with last year (10. 5%), it has been increased. i) Test for liquidly It is a class of financial metrics that is used to determine a companys ability to pay off its short-terms debts obligations. A companys ability to turn short-term assets into cash to cover debts is of the utmost importance when creditors are seeking payment. Bankruptcy analysts frequently use the liquidity ratios to determine whether a company will be able to continue as a going con cern. c) Current ratio This ratio measures the ability of the company to pay current debts as they become due. It is the important ratio that we can identify if the company has a good cash flow. If the debts recalled but the company does not have enough money to pay it, the company may be asked to bankrupt. On the other hand, current ratio should be in appropriate level. Ratio is too high means the company did not fully utilize the current assets to generate the profit. Bauhaus have a higher current ratio than I. T, it means Bauhaus’ ability of returning the debts is greater than I. T. It can more utilize current assets to generate more income. It shows that they have $3. 3current assets for returning $1 of current liabilities. Investor need to concern the ability of a company that utilizes the current asset. I. T has a lower Current ratio than Bauhaus. However, it is enough ability for them to returning the current liabilities when they are recalled. And it shows that I. T has better utilization of the assets to generate profit. It shows that they have $1. 85 current assets for returning $1 of current liabilities. d) Quick Ratio Quick Ratio is similar with the current ratio with no consideration on the inventory factor. It is more representatives to measuring rather the company can return the current liabilities immediately. The quick assets included Cash, Accounts receivable etc. These assets can return into cash in short time. Inventory will not be counted in this ratio as it may need longer time to return into cash and a risk of cannot be sold. It is a very important ratio for fashion industry, since the trends cycle of clothing is fast, the product may be in today, but out day tomorrow. So, fashion retailer should not keep too many inventories. Bauhaus have a higher in Quick ratio, however, compared with the current ratio, it is a great variation on two ratios. It means that the inventory tied up its current assets. It is not a good issue on a fashion company. They need to bare the risk on high discount of the product when the product is outdated. It will be high losses on the revenue. They can minimize the inventory through different method, liked big sale, buy one get one free and so on. Although the quick ratio f I. T is lower than Bauhaus, it is enough to returning the debts when all the current debts are recalled. e) Inventory Turnover This ratio measure how quick of a company sells their inventory. Higher inventory turnover lead to shorter cycle on inventory. Since inventory is not easily being sold out and transform into cash in a short period, fashion retailer should not hold too much inventory. Since fashion items are easily faded out. If the company store too much stock, the risk of the inventory cannot be sold out will be increase. Also, the expenses of storing will be occurred. Once the inventory is outdated, the company needs to sell it in a large mark down price. The profit of the company will be affected Since Bauhaus have a lower level on inventory, its inventory turnover will much slower than I. T. It may tie up the capital if the inventory cannot be sold. So, company should reduce the level of inventory. I. T has a greater performance on inventory turnover. It shows that they have shorter cycle on inventory. So that it is much easier transforming inventory into cash. iii) Test for Solvency and equity position It’s a set of ratio that to test the company can be able to meet it long-term repayment responsibility. It provides a measurement of company can continue to meet its debt obligations. f) Debt/ equity Ratio This ratio measure a companys financial leverage calculated by dividing its total liabilities by stockholders equity. It indicates what proportion of equity and debt the company is using to finance its assets. I. T’s result is 0. 33, shows that $0. 33 liabilities that exists for each $1 invested by the owners. It is a very low value. Bauhaus’s result is 0. 21, which is lower than I. T. In the Balance Sheet, we can find out that Bauhaus did not ask for the long term debts from the third party. It shows that they don’t have the interest burden. The result shows that two companies is not using the debt financing to acquire the financial resources, liked selling bonds, bills or notes to the investors. Debt financing is much higher risk than equity financing. As these two companies is listed company, they would like use the equity financing to raise money. And the equity financing method is more safety and no regular interest burden. v) Market Test Market test relate the current market price of share of stock to an indicator of the return that might accrue to the investor. It based on the share markets perception of the company. It can let the investor to know if the company is worth to invest. g) PE Ratio Current Market Price per Share/ Earning per Share This ratio measure the re lationship between the current market price of the stock and its earnings per share. The higher the ratio, the higher the perceived quality of the earnings by the share market. It also shows the future growth of company. If the P/E ratio is too high, it means that the value of the company is overstated. And it is not a good choice to investing on that company. I. T have a higher PE ratio than Bauhaus it means that the quality of the earnings by the share market is higher. It is more worth to invest h) Dividends Yield ratio This ratio measures the dividend-paying performance of different investment alternatives. The higher of result, the better performance. Bauhaus have a higher result, it shows that they have higher dividend-paying performance. If the investor wants to put the money into low risk and long term investment. They can choose this company. 5)Limitation on analyses of ratio Since two financial reports is announce in different ended date. The result may not be accurate. The fashion retail industry turnover is seasonal, like The Chinese New Year of 2011 was in February so the sales turnover must be high in that moment. After that, the turnover will be drop. So, these two companies will in different sales turnover rate. 6)Forecast of the company’s future prospects This part can be divided in to two parts, the 5 years income statement analysis and potential risk of the company. a)I. T The diagram shows that turnover have been increased gradually during 2007 to 2011. Although 2008-2009’s local economy is in down turn, the company still can strive to increase of turnover. It is predict that the company will probably maintain the increment since the economy situation is recovering and the local residents will spend more money on clothing items. The diagram shows that I. T had undergone a decrease on profit in year 2009 due the poor economy situation. And they suffered decrease of financial income. And the operating expense was higher than 2008. After 2009, there was a great improvement on profit. It has six times more profit comparing during 2010and nine times during 2011. It is predict that the company will probably maintain the increment of the profit if it can keep the level of expenses. However, there are some risks have been raised. The operating cost is increasing during these 5 years. Since the rental price is much higher in the recent years. They should adapt different strategy in order to keep the cost in the low level. Another risk is that I. T needs to pay attention that is the exchange issue. Since I. T sources many merchandises from different countries and the foreign exchange is unstable. For example, Japan YEN is much higher exchange rate. However, I. T’s buying office purchase many Japanese fashion brand products. So the cost and price of the merchandises will be impacted by the exchange rate. To deal with risk management, I. T embed a risk alert culture throughout the Group, the Internal Audit Department has implemented an annual internal control risk self-assessment to allow major business units to identify and analyze the risks underlying the achievement of business objectives and to determine a basis for how such identified risks to be managed and mitigated. In the coming future, I. T should pay more attention on risk management in order to prevent suffering from the economy situation and to have a greater growth. Bauhaus Bauhaus also have a gradual increase of turnover during 2007-2011. The increment from 2009 to 2010 was slowly. It may because of the economy situation was still not recovered yet. However, there was a sharply increment from 2010 to 2011. It is predict that, the turnover will be increased faster. Bauhaus also suffered a decrease of financial income in 2009. After 2009, there was an improvement on profit growth. However, the improvement is less than I. T. The diagram shows that the profit properly tends to be increased. Bauhaus also face the foreign currency risk and operation cost increment risk. The Group continuously monitors its foreign exchange position and, when necessary, will hedge foreign exchange exposure arising from contractual commitments in sourcing apparel from overseas suppliers. Generally, the Group introduces conservative strategies on its financial risk management. In the future, Bauhaus will have a great growth. However, in the fashion business market, the information is run fast, the risk is always happen. The company should build up a risk management system to minimize the risk of company operation. 7)Conclusion The financial performance of both Bauhaus and I. T compared in this report is great. And the prediction of their future growth is positive. Thereby, two companies are worth to be invested. The above ratios show that Bauhaus have a better performance than I. T. For the investor that can undergo low risk, so the investment on Bauhaus is more preferable. It is because the company growth and financial debt position is better, and it has a higher dividend yield, and they keep on paying the dividends in last 5 years. For the investor who wants to have higher return, I. T will be a good choice. It is because the PE ratio is lower, so the company still has a great improvement and the share price probably being increased. It’s good for the investor that purchasing the stock in low price and then sold them in higher price.

Shirley Jacksons Symbolism in The Lottery :: Shirley Jackson Lottery Essays Papers

Shirley Jackson's Symbolism in The Lottery Shirley Jackson's 'The Lottery', is a story that is filled with symbolism. The author uses symbolism to help her represent human nature as tainted, no matter how pure one thinks of himself or herself, or how pure their environment may seem to be. The story is very effective in raising many questions about the pointless nature of humanity regarding tradition and violence. 'The Lottery' clearly expresses Jackson's feelings concerning mankind?s evil nature hiding behind traditions and rituals. She shows how coldness and lack of compassion in people can exhibit in situations regarding tradition and values. Jackson presents the theme of this short story with a major use of symbolism. Symbolism shows throughout the setting of 'The Lottery,' the objects, the peoples actions, and even in the time and the names of the lucky contestants. The setting of the story helps to magnify its impact on the reader because it is set in a small town similar to the one many of us may know of, and that is symbolic of everything that we consider to be right in America. The story begins on a wonderful summer day in a small town. The author describes the day as very joyful but strikes a contrast between the surroundings of the town and the atmosphere of the people gathered in the square. The atmosphere is sober, where the adults ?stood together, away from the stones in the corner, and their jokes were quiet and they smiled rather then laughed."(268) This, in just the third paragraph, is a indication through symbolism of the townsfolk?s sober mood that something was amiss. The setting for the lottery also takes place in the same place as the square dances, the teen-age club, and the Halloween program.(268) This unifies our lives with those of the story sense we can relate to those types of events, and is symbolic in showing that even t hough this dastardly deed happens here that it is still the main place of celebration. Showing how easy it is for us, as human beings, to clean our conscientious by going back to a place that, on June 27, is a place of death and make it a place of delight. The black box is a good representation of the central idea to the story. The box is painted in black, which has always been a universal symbol for evil and death.

Managerial Accounting Journal Example Essay

The Board of Aldermen of the Hayville approved the Appropriations budget for its General Fund for the year ending December 31 as shown below. 1) Explain the legal significance of an appropriation and why auditors engaged for a financial and compliance audit need to know the meaning of the term. An appropriation is an authorization for administrators to incur on behalf of the governmental unit liabilities in the amounts specified in the appropriation ordinance or statute, for the purposes set forth in that ordinance or statute, during the period of time specified. The auditor must attempt to ascertain that there were no material expenditures in violation of the appropriation ordinance or resolution. 2) It is illegal for a governmental unit to spend money for any purpose unless a valid appropriation for that purpose exists. Does this legal rule assure good financial management for each governmental unit? Why or why not? Not necessarily. If the appropriation budget is prepared mechanically (with very little thought as to what services should be rendered and how the services should be delivered) adhering to the budget may be poor financial management. On the other hand, if the budget relates input of resources to output of services, that have been well planned to meet clearly specified objectives, adhering to the budget should be good financial management. 4) Illustrate a form of Appropriations, Expenditures, and Encumbrances subsidiary ledger account that would provide the information needed by a government finance director to make sure legal requirements concerning appropriations are complied with. Students should present a form similar to Illustration 3-7 (in the text) in answer to this requirement.  (Wilson and Kattelus, 2003, p. 76)