German New Years Greetings Wishes

German New Year's Greetings Wishes The German expression,  Frohes neues Jahr  literally translates to Happy New Year. It is widely used in German-speaking countries, particularly in the northern and western states of Germany. Indeed, New Years Eve and New Years Day are big holidays in Germany, with events ranging from fireworks to Rummelpottlauf, where children (or adults) go from house to house singing silly songs and begging for sweets (or schnapps), to parties as well as special drinks and foods. But if you have family or friends in Germany or German-speaking countries to whom you want to send New Years greetings, you may find yourself struggling to find the right words. Sending such greetings can be challenging, especially if you want to get creative. Creative New Years Wishes You may find yourself writing a card or even an email to a German friend or family member with New Years wishes. But you likely want to avoid writing the same New Years well-wishes year after year. Try some of the following more poetic and creative ways of wishing a happy New Year to a friend or loved one. In order to make the English greetings flow, some of the translations are not literal. New Year's Wishes in German German Phrase English Translation Sonne, Mond und Sterne, alles liegt in weiter Ferne, doch das Gute das ist ganz nah – ein glà ¼ckliches und schà ¶nes neues Jahr! Sun, moon and stars, everything lies at a great distance. However, goodness is just ‘round the corner – have a happy and lovely New Year! Das alte Jahr ist jetzt bald futsch, drum wà ¼nsch ich dir einen guten Rutsch. Glà ¼ck soll uns das neue Jahr gestalten und wir bleiben hoffentlich die alten! The New Year will soon be gone, and so I wish you a good year. May luck the New Year us bring and we the same old pals still be. Es wackelt spt durch Nacht und Wind, ein Ferkelchen das lacht und singt. Es wà ¼nscht nur eines, das ist klar: Alles gute im neuen Jahr! Shaking through the darkness and the windis a piglet which laughs and sings. It is clear to see, it is wishing one sole thing: All the best may the New Year bring! Ich bin die kleine Silvestermaus, steh leider nicht vor deinem Haus. Drum schick ich dir aus weiter Ferne, eine Hand voll Zaubersterne. Alles Gute fà ¼r 2011! I am the little New Year’s mouse, who unfortunately can’t be in front of your house. That’s why I’m sending you from afar, a handful of magic stars. All the best for 2011! Heut’ an Silvester will ich dich grà ¼ÃƒÅ¸en – und Dir mit einem Kuss den Tag versà ¼ÃƒÅ¸en. Doch nicht nur heute denk ich an dich, das ganze Jahr bist Du der Sinn fà ¼r mich. Today on New Year’s, I want to greet you and sweeten your day with a kiss. But today is not the only day that I’ll be thinking of you - you are to me the whole reason for being the whole year through. Endlich ist das alte vorbei, das Neue kommt, ich bleib dabei. I wà ¼nsch dir ein frohes neues Jahr! Finally the old has passed, the new is coming and I’m standing by. Happy New Year! Am Himmel leuchten die Sterne so klar, ich wà ¼nsch dir ein frohes Fest und ein gutes neuesJahr! The stars in the sky shine so clear, I wish you a happy celebration and a happy New Year! Hab Dir bei der Zukunftsbank aufs Konto 2011, 365 Tage Liebe, Glà ¼ck und sà ¼sse Trume einbezahlt. Viel Spass beim Ausgeben und einen guten Rutsch ins neue Jahr! This is what I deposited in your 2011 bank account in the Bank of the Future: 365 days of love, luck and sweet dreams. Have fun doling them out and all the best for the New Year! Lebe! Liebe! Lache! Auf diese Weise mache Dein neues Jahr zu einem Fest, das Dich Dein Leben feiern lsst. Live, love and laugh! In this way, you make your new year a celebration of your life.

Free Essays on Origin Of Zero

Introduction Throughout the history of man's intellectual development and expansion of his understanding of the world around him, there has been a gradual unification of seemingly disjoint areas of knowledge: art and religion, biology and psychology, and so on. Mathematics and philosophy are two areas of knowledge that have also developed through such a symbiotic relationship; many historically renowned mathematicians, such as Rene Descartes, are also known for advancing their own philosophical ideas, such as Descarte's famous dictum, Cogito ergo sum. However, on the whole, it is not terribly common for a concept or idea in one field to spawn another idea or concept in another field, especially in the case of mathematics and philosophy, since one field is the basis for virtually all of man's scientific advancements, while the other is a cornerstone for virtually all of man's spiritual development. This is not to say that there are no such occurrences in these two areas. In fact, one of the most important developments in the entire history of mathematics had its roots in the teachings of one of the most influential religions in the world today. The invention of the number zero and the subsequent development of a written representation for the number zero, which is considered by many scholars to be among the most influential and important developments in mathematics, had its beginnings in the philosophies of various religious figures in the Indian civilization over two thousand years ago. It came from India... Although the identity of the actual inventors of the number zero is highly contested by scholars of today, most scholars agree that the number zero and the circular symbol which represents this number originated in India approximately during the ninth century. However, there is good reason to believe that the concept of the number zero, if not the symbol for zero, was already in common usage among Indian mathematicians at le... Free Essays on Origin Of Zero Free Essays on Origin Of Zero Introduction Throughout the history of man's intellectual development and expansion of his understanding of the world around him, there has been a gradual unification of seemingly disjoint areas of knowledge: art and religion, biology and psychology, and so on. Mathematics and philosophy are two areas of knowledge that have also developed through such a symbiotic relationship; many historically renowned mathematicians, such as Rene Descartes, are also known for advancing their own philosophical ideas, such as Descarte's famous dictum, Cogito ergo sum. However, on the whole, it is not terribly common for a concept or idea in one field to spawn another idea or concept in another field, especially in the case of mathematics and philosophy, since one field is the basis for virtually all of man's scientific advancements, while the other is a cornerstone for virtually all of man's spiritual development. This is not to say that there are no such occurrences in these two areas. In fact, one of the most important developments in the entire history of mathematics had its roots in the teachings of one of the most influential religions in the world today. The invention of the number zero and the subsequent development of a written representation for the number zero, which is considered by many scholars to be among the most influential and important developments in mathematics, had its beginnings in the philosophies of various religious figures in the Indian civilization over two thousand years ago. It came from India... Although the identity of the actual inventors of the number zero is highly contested by scholars of today, most scholars agree that the number zero and the circular symbol which represents this number originated in India approximately during the ninth century. However, there is good reason to believe that the concept of the number zero, if not the symbol for zero, was already in common usage among Indian mathematicians at le...

Hair ans Fiber Analysis Relating to Homicides Research Paper

Hair ans Fiber Analysis Relating to Homicides - Research Paper Example â€Å"Anthropology is the study of humans, their culture and their biology. Anthropology can be divided into the study of human biology and human culture† (Houck & Siegel 183). This includes the study of the past and present elements and features of a given social classification of people. Forensic anthropology therefore seeks to merge the concept of anthropology with forensic sciences which provides evidence based on the unique features of a given perpetrator of a murder. This means that forensic anthropology makes the use of social grouping and classification to match the features of a given suspect to provide the broad classification of the possible perpetrator of a given crime. Aside being used in courts, forensic anthropology may be of use in the investigation of human rights abuses like genocides and the examination of mass graves to attain further details of crimes (Haviland et al 10). Details of skeletal anatomy can help establish various social classifications of vict ims like age, sex, population affiliation and stature of deceased (Haviland et al 10). The differences between people can be attributed to several factors and situations. This is the main essence of anthropology. It seeks to study our differences based on our unique features and skeletal structures. Forensic anthropology therefore try to apply our differences based on dominant findings in relation to â€Å"... human evolution, paleopathology (study of bone diseases in antiquity), physiology and morpoplogical adaptatiosn to various environmental conditions and osteology (study of bone structures† (Brickley & Ferllini 5). These differences ultimately lays the foundation for the identification of differences amongst people. This provides the basis for the classification of victims and their murderers. This can therefore become the basis for the identification of these people in a competent court of judicature and the ultimate conviction of such perpetrators. However, the use of forensic anthropology in a court of law can come with difficulties. This is because there is the need for some standards to be observed in the usage of external evidence in a trial which can determine the future of a suspect. It is therefore necessary for some safeguards to be erected to prevent the misuse of anthropology in court cases and the broad generalizations of situations that could potentially cause the miscarriage of justice. This paper examines the use of hair and fiber analysis, a sub-unit of forensic anthropology as evidence in court. It examines the components of hair and fiber analysis in homicide cases and its appropriateness as evidence in court. It looks at the various cases where it has been used and its limitations in court cases. In arriving at this end, two major landmark cases will be examined: the OJ Simpson Trial (1994) and the Daubert Case (1993). Hair & Fiber Analysis in Homicide â€Å"Hair and fiber analysis are important to examine a victim and events t hat took place at the place of murder through to the place of dumping the body† (Houck 123). This implies that hair and fiber analysis can provide important components of a murderer in a case that can enable the identification of such a criminal to come much easier. Hair and fiber analysis provide a way through which the hair of the perpetrators of a murder which fell off at the scene of the crime

Ball Playing Research Paper Example | Topics and Well Written Essays - 1000 words

Ball Playing - Research Paper Example Girls usually played at home, in a room or in an inner courtyard. Therefore, they had to play rather calmly. Boys played ball sports as part of their physical education in the gymnasium. The most popular kind of ball was a soft, filled, small ball but also bouncing balls existed. In ancient Rome, several obscure references exist that suggest children and adults played a game with a ball around a circle. Furthermore, there are mentions of Romans playing a ball game in which there were â€Å"a circle of players standing by and waiting.† Greek children played a game in a circle in which they caught a ball that was thrown or bounced â€Å"into the sky†. This may or may not have been the same game called â€Å"Hop-ball† by the Romans. It may also be one of the ancient Egyptian games represented on the walls of Beni-Hasssan. (Crowther, 22) The Spartans played a game that involved a circular field surrounded by a moat, called Platanistas, but apparently without a ball. The Greek game of Phainindia may have been played around a circle (Crowther, 24). A version of â€Å"Monkey i n the Middle† was played around a circle, unlike the modern version played across two sides. Clearly the geometric perfection of the circle had some influence on playing fields of ancient games, whereas in modern games only rectangles are employed. The game called ourania, also known as sky-ball, by the Greeks was likely also played by the Romans. According to research, the ball was thrown up in the air and the objective was for the players to catch it. In addition, there would be a circle within which the players would stand. However, if the ball came down within the circle it seems impossible for anyone not to catch it. Conversely, if the ball was thrown far outside the circle it would seem impossible that anyone could catch it at all. A thrown ball seems most improbable. Latin term for propelling a ball, expulsim, could apply

Dance is a sport Essay Example for Free

Dance is a sport Essay I. Introduction: a) Attention Getter: What is the definition of a sport? A game played with a ball? Is it people in tight pants running around? How about â€Å"an athletic activity requiring skill or physical prowess and often of a competitive nature†? That sounds more like it. Football, baseball, and track fit those definitions, but so does another recreational activity that is not typically considered a sport: dance. b) Personal Statement: I myself am a dancer and have been dancing my whole life. Being a dancer, one of the worst things anyone can say is that dance is not a sport and I want to prove them wrong. Transition: Dance fits all those requirements. An athletic activity? Oh yeah! Requiring skill or physical prowess? Definitely! Often of a competitive nature? You bet! Dance is even recognized as a sport by the International Olympic Committee. Then why is this â€Å"fine art† not considered a sport? II. Dance is an athletic activity. a) The sport of dance takes years of training and hard work to perfect. Yes, I said sport. Although some believe that dancing is nothing more than tutus and twirling, it is a mentally engaging and physically demanding activity. b) Dance is actually quite similar to one of the most popular sports in the United States: football. In both activities, athletes are assigned specific jobs, roles, or positions. Each follows choreographed plays. Both types of athletes travel using certain steps or passes. Similar, right? III. Dance requires skill or physical prowess. a) One difference between dance and most sports is the way the athletes present themselves. During a tennis match, the players grunt and groan when hitting the ball to show everyone how hard they are working. However, dancers must always look graceful and light as a feather. The best dancers can make the most difficult moves look effortless. It takes lots of practice to perfect those moves and make them look easy. This is why dance is a mental sport as well. b) Dr. Jill McNitt-Gray, a professor in kinesiology (the scientific study of movement) at the University of Southern California, has worked with national champions and Olympic gold medalists. Through her work with professional ballroom dancers, she found that a dancer doing the jive can reach foot speeds of 15 miles an hour. In addition, a dancer can spin up to 180 times in a minute – four times faster than a record player! c) Balance is a vital part of dance. Dancers must have strong core muscles. Men need strong shoulders for lifts, since they must not only support their own body weight but also their partners. â€Å"Dancers are some of the toughest athletes in the world,† claims Dr. McNitt-Gray. IV. Dance is a competitive nature. a) Many ask, â€Å"How can dance be a sport? You cant judge on time and the scoring is subjective! † Just like figure skaters, competitive dancers are judged on many criteria: technique, posture, timing, line, hold, poise, togetherness, expression, presentation, power, and foot or leg action. Dancers have a lot on their minds while performing. They are constantly asking themselves, am I extending correctly? Is my technique right? Is my head facing the right direction? b) Some people think dance involves less endurance than sports like cross-country running. However, these runners exert forces in only one direction but, as Dr. McNitt-Gray said, in dance, your hands, legs, and head are exerting forces in different directions all at the same time. c) Dance is a cardiovascular, aerobic, and challenging sport. Many professional athletes, including former Pittsburgh Steeler wide receiver Lynn Swann, dance to improve their flexibility. Dance fits all the requirements of a sport, and has the physical and mental challenges of a sport, as well. V. Conclusion: a) Main Points: Just like any other sport, dance is an athletic activity that requires skill or physical prowess and is often a competitive nature. b) Ending Statement: If you are shaking your head thinking, this girls crazy, get up off your chair and try it yourself. Meanwhile, I look forward to the day I might be able to stand on that Olympic platform and receive a gold medal for the sport of dance. Sources and References 1. Professor of Kinesiology, Jill McNitt-Gray. University of South California http://www.worlddancesport. org/About/All/Fit_Through_Dance 2. Pittsburgh Steeler wide receiver Lynn Swann, By Joe Horrigan. Courtesy of the Pro Football Hall of Fame http://www. profootballresearchers. org/Coffin_Corner/23-03-895. pdf 3. The Mayo Clinic, a published medical journal. The Health Benefits of Dancing Including Specific Benefits of Different Dances. http://www. sixwise. com/newsletters/05/11/02/the_health_benefits_of_dancing__including_specific_benefits_of_different_dances. htm 4. Santa Rosa High, The Press Democrat. The great debate: is dance a sport? http://teenlife. blogs. pressdemocrat. com/11749/the-great-debate-is-dance-a-sport/.

The Wizord Of Oz Symbolizing The Gilded Age :: essays research papers

The story ( The Wonder World of OZ ) written by Frank Baum is filled with symbolism. Symbolism a style of writing using symbols and indirect suggestion to express ideas, emotions, people etc. The story gives a lot of symbols relating to the gilded age in American history which took place from 1880– 1900. The main symbols are: Dorothy, the Land of Oz, lion, Emerald City, flying monkeys. The first person the story talks about in the story is Dorothy. She’s a girl that comes form Kansas and was carried by a tornado. In the story when the reader first meet Dorothy he finds out that she is very curios, and straight forward. Dorothy in the story represents the average farmers in Kansas. On the other hand the tornado represents the change that has come up on farmers â€Å" The Industrial Age.† Therefore the story creates a comparison between Dorothy and her new challenge getting back home and the farmer’s industrialization problem and fall of crop prices. The Land of Oz was a whole new area, which acted like a whole new country. I had it’s own system. Dorothy was scared of it she didn’t know the laws and how the people acted. To me I think The Land of Oz symbolizes the Western US. That is because the Western US’s lacking of power and it has no voice, they only follow the east. The Land of Oz is closely related to the Western US due to the fact that they are only under the wizard’s rule and that the people have no voice. The munchkins organize themselves in order for them to get rid of the witch. And so did the westerners they created Alliances so they can get rid of problems much faster and much easier. The loin in the story has no courage and is seeking courage form the wizard in order for him to be the king of the jungle. He tries to scare people or even hurt them but he cant. The lion creates a direct comparison with William J. Bryant. This is because when William Bryant tried to solve the problem that was going on in the US Treasury by improving the treasury with free gold. Both the lion succeeds in protecting his forest and so does Bryant by receiving a higher rank in office, and becoming more popular. Another straight comparison is Emerald City.

Great Improvements Could Come From Mandatory Service

Mandatory military service for all 18-year-old citizens would improve patriotism and discipline within the United States. Furthermore, by mandating military service the country could virtually assure that it would no longer have issues of insufficient troops for conflicts around the world. A mandatory term of military service would also help create a sense of national identity that the United States is lacking. Mandatory military service would also probably contribute to the health of the nation. Finally, mandatory military service would delay the entry of young adults into college, perhaps reducing the number of people who begin college and immediately drop out because they are unclear about their career options. Since the end of the Vietnam conflict, the United States has had mandatory selective service registration for men, but has never instituted registration for women. One of the keys to effectively implementing this program is to make certain that it is applied equally to both sexes. Strangely, this might do more to establish equal rights than the Equal Rights Amendment or pro-women’s movement ever did. Many men seem to resent the idea that women want equal rights in the workplace, but are unwilling to demand equal responsibility for the nation’s safety.   Many men and women feel that if people are going to claim equality than they should face equal lifestyles, so the most important factor of mandatory military service would be that it be for all citizens. Another way to avoid conflict over the mandatory military service idea would be for the service to be mandatory for all citizens. There could not be National Guard exemptions or exemptions for education or any other reason. If any hint of favoritism marred the program, it would lose much of its effectiveness. Obviously, not all people would be fit for combat duty, but everyone would have to be assigned duties according to their abilities. Less physically able soldiers might be assigned to kitchen duty or translating or stateside duties, but everyone should have to serve. Perhaps, given the sheer numbers of recruits that would suddenly be available, people assigned to combat regions could be given shorter terms of service than those who for health reasons or skill reasons could not serve in a combat zone. Finally, once the particulars of the program were ironed out, mandatory military service for every 18-year-old would improve patriotism and discipline within the United States. Currently, many 18-year-olds do not have the discipline necessary to survive a semester of college without parental supervision. Many take for granted the freedoms that have been fought for and won by veterans of previous wars. By making military service mandatory, citizens would be forced to learn to appreciate the way those freedoms came to be. Generally, people appreciate something more if they have to fight to get it. And, the discipline taught in boot camp would help get many people passed the pseudo-weakness currently inherent in American society.   Because of the fear of injury, zero tolerance policies and even anti-bullying propaganda across the country, many American citizens do not have any clue how to be competitive or disciplined. In short, they have allowed to become soft. Putting them all through boot camp would make them stronger individuals and better citizens. One of the drawbacks of the all volunteer military has been the lack of recruits. Several times during the Iraq War the Pentagon has extended the tours of duty of certain soldiers because there were not sufficient replacements available to send in to take their place. With a steady stream of 18-year-olds forced to enter the military, the military could allow all soldiers to serve shorter tours in combat zones and allow the professional military to do their jobs without worrying about the number of soldiers that they have to do the job. In addition, more people might discover that they like military service as a career option. It would allow high school graduates to put aside money for college with a good-paying job, or begin training for a better career. In some ways, the military could replace vocational schools and persons seeking a career in fields traditionally learned in vocational colleges could get on the job training, saving the country on student loans and creating a new, highly trained workforce. One of the most recent factors facing the United States has been the lack of a national identity. Persons from New York often have little in common with people from southern California and there is little shared national identity.   The problem with being a melting pot is that each individual has a person heritage that is not necessarily the same as their neighbor’s. Mandatory military service might help to alleviate this problem without destroying cultural diversity. People would still have their own state or cultural identity, but an entire generation of American citizens would share the experience of military service. Strangers would at least have their military service in common, creating a bond between all citizens of the country. In addition, mandatory military service would probably improve the overall health of the nation.   Instead of a generally obese nation, the youth of the country would at least be required to get in shape long enough to pass basic training. And, if military service was mandatory and there were no exceptions, one of the drawbacks of not passing basic training the first time around could be an extension of their service. For example, if a young smoker could not give up the addiction long enough to pass the running and stamina requirements of basic training, instead of being sent home as a â€Å"wash out†, he would receive remedial training which did not count towards his service commitment. In fact, the service commitment would not begin until basic training was completed, so a person could spend years getting into shape if necessary, but would know that the cost was the delay in getting on with their lives. Finally, mandatory military service would delay the college entrance age, perhaps leading to students who are more prepared for the college experience before investing the time and money in their education. Generally, it is accepted that non-traditional students are more committed to getting their education than the average 18-year-old. If students were forced to have even a two-year mandatory military service, they would be forced to become adults before going to college. As it is, many students entering college are not ready to be on their own. A transition period between living under their parents’ roof and sudden and complete freedom might help students be more prepared for the responsibility of college. In addition, many 18-year-olds entering college for the first time have absolutely no clue what they wasn’t to do with their lives. Many flounder in their first attempt at college and because they are so unprepared for the new lifestyle. Mandatory military service might help people to reach the proper maturity level before going on to college to know what they want to do with their lives. It is likely also to help deal with some of the issues facing college campuses across the country, including alcohol use. By requiring mandatory military service, the overall median age of college students would increase and students might be less attracted to the thrill of underage drinking. It seems unlikely that mandatory military service would be adopted in the United States.   Politicians would not have the gumption to make the changes necessary to the military to make the program work, nor would they be willing to risk political suicide by considering such a thing. Opponents of the draft, including conscientious objectors who fled to other countries when the country last had mandatory military service would not be willing to force people into service. Historians would argue that the country was won by volunteer fighters and that conscription was one of the things Revolutionary War veterans were fighting against. Pacifists would argue that military service somehow contrary to the beliefs of some citizens and the politically correct crowd would try to argue that not everyone should have to serve. Mandatory military service would create the final equality that American citizens have been clamoring for and would improve the health of the nation. Boot camp would help fight the nation’s obesity problems and equal opportunity service would help fight the economic disparity growing in the United States.   The unifying factors of common service would help establish a national identity and increase the patriotism of the average American. Spoiled brat teenagers would learn to appreciate the things that they have been allowed to take for granted and college campuses would become more civil, adult places where students could study and learn instead of simply enjoying drunken parties. Colleges would be filled with students who were ready and eager to learn and military vocational training could lead to an overall improvement in the job skills of the nation. However, the plan generally goes against every belief in freedom the country was founded on and will never happen.

Audit Program Design Part Iii

Inventory and Warehousing Cycle The audit of the inventory and warehousing cycle is designed to test inventory counts, processes, and operations. The classes of transactions in this cycle include sales, value of inventory, cost of goods sold, sales returns and allowances, and estimates of allowance for slow moving inventory. Tests of Controls and Substantive Tests of TransactionsTable WK6-1 displays the interrelationships of the transaction related to audit objectives, tests of controls, and substantive tests of transactions that should be approved during the audit process of Apollo Shoes, Inc. Table WK6-1. Inventory Warehousing Cycle Tests of Controls and Substantive Tests of Transactions Audit Design (Arens, Elder, & Beasley, 2006) Inventory – Apollo Shoes, Inc.Transaction-Related Audit Objectives – Tests of Controls – Substantive Tests of Transactions| Transaction-Related Audit Objective| Tests of Controls| Substantive Tests of Transactions| Inventory as r ecorded on tags exists (existence). | * Select a random sample of tag numbers and identify the tag with that number attached to the actual inventory. | * Observe whether movement of inventory takes place during the count. | Existing inventory is counted and tagged, and tags are accounted for to make sure none are missing (completeness). * Examine inventory to make sure it is tagged. | * Observe whether movement of inventory takes place during the count. * Inquire as to inventory in other locations. | Inventory is counted accurately (accuracy). | * Recount client’s counts to make sure the recorded counts are accurate on the tags (also check descriptions and unit of count, such as dozen or gross). * Compare physical counts with perpetual inventory master file. | * Record client’s counts for subsequent testing. Inventory is classified correctly on the tags (classification). |* Examine inventory descriptions on the tags and compare with the actual inventory for raw materia l, work-in-process, and finished goods. | * Evaluate whether the percent of completion recorded on the tags for work-in-process is reasonable. | Information is obtained to make sure sales and inventory purchases are recorded in the proper period (cutoff). | * Record in the audit files for subsequent follow-up the last receiving report number used at year-end. * Make sure the inventory for the above item was included in the physical count. | The client has rights to inventory recorded on tags (rights). | * Inquire about consignment or customer inventory included on client’s premises. | * Be alert for inventory that is set aside or specially marked as indications of non-ownership. | Analytical Procedures Analytical procedures can be performed several times during an engagement: * In the planning phase to assist in determining the nature, extent, and timing of work to be performed. During the testing phase of the audit in conjunction with the audit procedures, and * During the c ompletion phase of the audit as a final review for material misstatements for financial problems and to help the auditor take a final â€Å"objective look† at the financial statements that have been audited (Arens, Elder, & Beasley, 2006, p. 208). Arens, Elder, and Beasley (2006) explain that one of the most important analytical procedures for uncovering misstatements of the Inventory and Warehousing Cycle are comparing current with prior year.Analytical procedures for the balance sheet and income statement accounts in the Inventory and Warehousing Cycle are presented in Table WK6-2. Table WK6-2. Inventory and Warehousing Cycle Analytical Procedures (Arens, Elder & Beasley, 2006) Cash Cycle The following tests of controls and substantive tests of transactions for the Cash Cycle discussed by Arens, Elder, and Beasley (2006) are designed to ensure existence, completeness, accuracy, classification, timing, and summarization.Table WK6-3 illustrates the design of test of c ontrols and substantive tests of Cash Cycle. Tests of Controls and Substantive Tests of Transactions Cash – Apollo Shoes, Inc. Transaction-Related Audit Objectives – Tests of Controls – Substantive Tests of Transactions| Transaction-Related Audit Objective| Tests of Controls| Substantive Tests of Transactions| Cash in the bank as stated on the reconciliation exists (existence)| * Receipt and tests of a bank confirmation. | * Proof account exists and balances are accurate. Existing cash in the bank is recorded (completeness). | * Receipt and tests of a cutoff bank statement. | * Tests of the bank reconciliation| Cash in the bank as stated on the reconciliation is accurate (accuracy). | * Tests of the bank reconciliation. * Extended tests of the bank reconciliation. | * Tests for kiting. * Proof of cash. | Cash in the bank is properly presented and disclosed (presentation and disclosure). |* Examine minutes, loan agreements, and obtain confirmation for restriction s on the use of cash and compensating balances. * Review financial statements to make sure (a) material savings accounts and certificates of deposit are disclosed separately from cash in the bank,(b) cash restricted to certain uses and compensating balances are adequately disclosed, and (c) bank overdrafts are included as current liabilities. | Cash receipts and cash disbursements transactions are recorded in the proper period (cutoff). | * Cash receipts:Count the cash on hand on the last day of the year and subsequently trace to deposits in transit and the cash receipts journal. Cash disbursements:Record the last check number used on the last day of the year and subsequently trace to the outstanding checks and the cash disbursements journal| * Trace deposits in transit to subsequent period bank statement (cutoff bank statement). * Trace outstanding checks to subsequent period bank statement. | Table WK6-3. Cash Cycle Tests of Controls and Substantive Tests of Transactions Audit Des ign (Arens, Elder, & Beasley, 2006) Analytical Procedures Analytical procedures for the balance sheet and income statement accounts in the Cash Cycle are presented in Table WK6-4.Table WK6-4 Cash Cycle Analytical Procedures (Arens, Elder, & Beasley, 2006) References Arens, A. A. , Elder, R. J. , & Beasley, M. S. (2006). Auditing and assurance services: an integrated approach (11th ed. ). Upper Saddle River, NJ: Pearson. Louwers, T. J. , & Reynolds, J. K. (2007). Apollo shoes, inc. : An audit case to accompany auditing and assurance services. [University of Phoenix Custom Edition e-Text]. New York, NY: McGraw-Hill/Irwin. Retrieved from University of Phoenix,  ACC546 – Auditing website.

Biography of Helen of Troy, Cause of the Trojan War

Biography of Helen of Troy, Cause of the Trojan War Helen of Troy is a character in Homers classic epic poem, the Iliad, written in the 8th century about the Trojan War, imagined by the Greeks to have occurred about 500 years earlier. Her story is one of the most dramatic love stories of all time and is said to be one of the main reasons for a 10-year war between the Greeks and Trojans, known as the Trojan War. Hers was the face that launched a thousand ships because of the vast number of warships the Greeks sailed to Troy to retrieve Helen. Fast Facts: Helen of Troy Known For: She was the most beautiful woman in the ancient Greek world, the daughter of the king of the Greek gods, and the cause of the 10-year Trojan War between Troy and Sparta.Birth: In Sparta, date unknownParents: The king of the gods, Zeus, and the wife of the Spartan king Tyndareus, Leda; or perhaps Tyndareus himself and the goddess of retribution, Nemesis, who gave Helen to Leda to raiseDied: UnknownSiblings: Clytemnestra, Castor, and PolluxSpouse(s): Theseus, Menelaus, Paris, Deiphobus, Achilles (in the afterlife), perhaps five others In the Iliad, Helens name is a battle cry, but her story is not told in detail: the Iliad is chiefly a mans story of the conflicting passions and struggles of men on opposing sides of a great battle.  The Trojan War was central to the early history of ancient Greece. Details of Helens story are provided in a group of poems known as the epic cycle or the Trojan War Cycle, written in the centuries after Homer. The poems known as the Trojan War Cycle were the culmination of many myths about the ancient Greek warriors and heroes who fought and died ​at Troy. While none of them have survived to this day, they were summarized in the second century CE by the Latin grammarian Proclus and in the ninth century CE by the Byzantine historian Photius. Early Life The Trojan War Cycle is based on a story from the legendary period of ancient Greece, a time when it was common to trace lineage to the gods. Helen is said to have been a daughter of the king of the gods, Zeus. Her mother was generally considered to have been Leda, the mortal wife of the king of Sparta, Tyndareus, but in some versions, the goddess of divine retribution  Nemesis, in bird form, is named as Helens mother, and the Helen-egg was then given to Leda to raise. Clytemnestra was the sister of Helen, but her father wasnt Zeus, but rather Tyndareus. Helen had two (twin) brothers, Castor and Pollux (Polydeuces). Pollux shared a father with Helen and Castor with Clytemnestra. There were various stories about this helpful pair of brothers, including one about how they saved the Romans at the Battle of Regillus.​ Helens Husbands   The legendary beauty of  Helen  attracted men from afar and also those close to home who saw her as a means to the  Spartan  throne. The first likely mate of Helen was Theseus, the hero of Athens who kidnapped Helen when she was still young. Later Menelaus, brother of the Mycenaean King Agamemnon, married Helen.  Agamemnon  and  Menelaus  were sons of King Atreus of Mycenae and were therefore referred to as  Atrides. Agamemnon married the sister of Helen, Clytemnestra, and became king of Mycenae after expelling his uncle. In this way, Menelaus and Agamemnon were not only brothers but brothers-in-law, just as Helen and Clytemnestra were sisters-in-law. Of course, the most famous mate of Helen was Paris of Troy, but he wasnt the last one. After  Paris  was killed, his brother  Deiphobus  married Helen.  Laurie Macguire, writing in  Helen of Troy From Homer to Hollywood, lists the following 11 men as husbands of Helen in ancient literature, proceeding from the canonical list in chronological order, to the 5 exceptional ones: TheseusMenelausParisDeiphobusHelenus (ousted by Deiphobus)Achilles (Afterlife)Enarsphorus (Plutarch)Idas (Plutarch)Lynceus (Plutarch)Corythus (Parthenius)Theoclymenus (attempt, thwarted, in Euripides) Paris and Helen Paris (also known as Alexander or Alexandros) was the son of King  Priam  of Troy and his queen,  Hecuba, but he was rejected at birth and raised as a shepherd on Mount Ida. While Paris was living the life of a shepherd, the  three goddesses,  Hera,  Aphrodite, and  Athena, appeared and asked him to award the fairest of them the golden apple that  Discord  had promised one of them. Each goddess offered Paris a bribe, but the bribe offered by Aphrodite appealed to Paris most, so Paris awarded the apple to Aphrodite. It was a beauty contest, so it was appropriate that  the goddess of love and  beauty, Aphrodite, had offered Paris the most beautiful woman on earth for his bride. That woman was Helen. Unfortunately, Helen was taken. She was the bride of the Spartan king Menelaus. Whether or not there was love between Menelaus and Helen is unclear. In the end, they may have been reconciled, but meanwhile, when Paris came to the court of Menelaus as a guest, he may have aroused unaccustomed desire in Helen, since in the Iliad, Helen takes some responsibility for her abduction. Menelaus received and extended hospitality to Paris. Then, when Menelaus discovered that Paris had taken off for Troy with Helen and other prized possessions Helen may have considered part of her dowry, he was enraged at this violation of the laws of hospitality. Paris offered to return the stolen possessions, even though he was unwilling to return Helen, but Menelaus wanted Helen, too. Agamemnon Marshals the Troops Before Menelaus won out in the bid for Helen, all the leading princes and unmarried kings of Greece had sought to marry Helen. Before Menelaus married Helen, Helens earthly father Tyndareus extracted an oath from these, the Achaean leaders, that should anyone try to kidnap Helen again, they would all bring their troops to win back Helen for her rightful husband. When Paris took Helen to Troy, Agamemnon gathered together these Achaean leaders and made them honor their promise. That was the beginning of the Trojan War. Updated by K. Kris Hirst Sources Austin, Norman. Helen of Troy and Her Shameless Phantom. Ithaca: Cornell University Press, 2008.Macguire, Laurie. Helen of Troy from Homer to Hollywood. Chichester: Wiley-Blackwell, 2009.Scherer, Margaret R. Helen of Troy. The Metropolitan Museum of Art Bulletin 25.10 (1967): 367-83.

Greek and Roman Mythology Depicted in Daily Life

Greek and Roman Mythology Depicted in Daily Life Did you know youre already familiar with some of the main gods and goddesses from Greek mythology and some of the main mythical creatures, as well? [See if you can guess who the gods represented by letters are before checking the bottom of this article for answers.] You probably dont need to know Greek mythology. I mean, its not very likely that youll be in a life or death situation where youll have to veer your spaceship away from the Titan (a) and King of the Gods (b) planets and back towards the Love (c), War (d), and Messenger (e) deities in order to find your way back to Earth. Nor will it make very much difference if you fail to recognize the mythological figures behind the name of your car (Saturn or Mercury). However, Greco-Roman mythology is pervasive in Western culture and you probably already know a lot about it: The love goddess Venus, whose name is synonymous with beauty, is featured in song and art. Her name was lent to what used to be called social disease. Adonis, one of her lovers, is synonymous with male beauty. The narcissus flower was originally a vain young man. The laurel was a young nymph who preferred to be turned into a tree to the embraces of Apollo. The space mission Apollo is named after the god of music and prophecy. There is a petroleum company whose logo is the winged horse Pegasus. An automobile muffler company is named for the original man with the golden touch (f). A moving company is named for the Titan who was punished by having to carry the weight of the world on his shoulder (g). One brand of running shoes was named after the goddess of victory (h). A sink cleanser was named for a second-best Greek hero in the Trojan War (i) after Achilles had died. The number one hero gave his name to the word for a long, difficult trip or odyssey. Odysseus also devised the origina l gift that gave us the expression beware of Greeks bearing gifts (Timeo Danaos et dona ferentes). A chocolate candy company is named for the Roman god of war (d). Cereal is named for the Roman goddess of grain (j). The panic button is named for a son of Hermes (k). The list goes on and on. It may not make an appreciable difference to your quality of life, but knowing something about Roman and Greek mythology will give you insight into our cultural heritage, an understanding of the naming of space and exploration missions, and it may help you solve a crossword or two. Mythmans Mythological Influence on Modern Society Etymological Dictionary Classical Cliches Mythological References: (a)Saturn (b)Jupiter (c)Venus) (d)Mars (e)Mercury (f)Midas (g)Atlas (h)Nike (i)Ajax (j)Ceres (k)Pan Famous People BiographiesAncient / Classical History GlossaryMapsLatin Quotations and TranslationsPrimary Texts /Literature and Translations

Accounting Information System Essay Example | Topics and Well Written Essays - 1250 words

Accounting Information System - Essay Example The company is in the process of determining the advantages and drawbacks of automatic feeding of data by the use of the GL software. Data extraction- this is the act of mining raw data from the accounting information system in use by the company. The question is whether the data can sustain numerous needs of the company and the accuracy of the data. Data analysis- after data has been extracted from the system, the company has to enter into the analysis stage where the details of the customers are identified to determine how they could be applied to increase the sales volume of the company. Taking Orders- customers who demand the company’s products were to make order manually, either via telephone or online ordering. This means that the activity of ordering had to be undertaken by the company staff that had to capture the requirements of the customers. Processing orders- after taking the orders, the customer service personnel of top burger had to process the customer orders to ensure that the customers received exactly what they required at the nearest stores. Delivery- burger undertook the activity of delivering their goods to the customers at their doorsteps as a way of gaining competitive edge against their competitors and as a means of increasing their sales volume. Preparation of daily sales- restaurant managers were charged with the obligation of preparing daily sales summaries that were to be electronically submitted to the company administrators the next day. The activity assists in determining the level of sales of the company. System management activities- these are the activities, which involve the maintenance of the IT system to ensure it, worked effectively and smoothly. It also ensured customer integration in the transaction processing system. Promotion activities- promotion is one of the strategies that businesses use in marketing their products to the target market. To achieve this, top burger promoted amateur athletics and other communit y groups to win the loyalty of the community. Question 2 I think that Top Burger business strategy drives the development of its information system. Top burger has the growth strategy that entails increasing their customer base and their lines of products. Growth strategy also involves the improvement of their number of processes. This can be justified as follows: Bob is worried on whether the increasing number of orders could be sustained by the company current systems. This means that the developments in the system is compelled by the increased number of customers i.e. the high activity during peak season require enhancement of information system. The growth in the number of sales propelled the acquisition of new equipment. Bob argued that a new machine would make automatic feeding of data possible and this would increase the pace and quality of service delivery. The multiple activities also made the management review the ability of the information system to facilitate the diverse needs (Roman, 2008). The growth in the number of activities therefore called on the need to develop IT infrastructure. A look at the companies timeline also shows that it was because of the growth record that the company decided to begin making online ordering through the internet in 2003. The first prototype was also opened as the growth continued. Moreover, Bob’s worry is on the ability of the IT system in supporting the business strategy. He is concerned with the limitation of the current system to provide sufficient internal controls, improvements because of the integration and the use of software in supporting

Training Memo Essay Example | Topics and Well Written Essays - 500 words

Training Memo - Essay Example assets and labor are more mobile inside a state than across states. On the other hand, in the latter, the product or service is sold or exported overseas markets. The concept of intellectual property has a significant impact on international trade. Companies spend millions of dollars for establishing brand names or trademarks to mark the specific quality for their products or services, and to obtain benefits over their competitors through the international business. Licensing Agreements and Intellectual Property Rights: Intellectual property can be described as an invention that one derives by mental power, especially a thought, creation, trade secret, procedure, data, method, patent, or brand name and other innovative creations. A licensing agreement is a contractual right that confers on a person the privilege to assist in the management, administration and guarding of intellectual property (IP). Intellectual property right is the exclusive right over the possessions of the creatio n by the creator. There is always a necessity to value the IP in various circumstances like for the period of negotiating the license arrangements so as to establish royalty rates, damage rates and financial statements.