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"The area of internal auditing is ripe for a wide variety of research" (Sarens G., Beelde D.I, 2004, p. 2)Internal audit is an appraisal activity which is established as a service to the organisation. The IIA defines the New Internal Auditing definition as "an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes." (IIA, 1999) .This definition recognises that providing assurance services to management is broader than the more
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that have arisen in the past. The author mentions the practice of hiring auditors for positions in the accounting and finance departments after the audit is completed. Other potential conflicts came about because of lucrative non-audit business between firms. As Martin (2007) states, "the Sarbanes-Oxley Act of 2002 addressed several of these potential sources of conflict."The article goes on to discuss the auditor's role in assessing client ethics. The author identifies "three sources of the demand within the auditing process for auditors to understand and assess the integrity and ethical values of audit clients - audit planning, consideration of fraud, and reporting on internal controls
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only provided Enron with audit services, but also with non-audit services. Anderson was a major business partner, soliciting and selling millions in consulting services to Enron. Anderson was also responsible for some of Enron?s internal bookkeeping. Although questionable, it is far too normal for a big accounting firm, like Anderson, to provide such services to their audit clients. However, chief executive of Arthur Andersen, Joseph Berardino, suggested that the company might stop selling consulting services to firms it audits.Former U.S. Federal Reserve Chairman, Paul Volcker has been named to head an ?advisory board? to restore the tarnished image of Anderson. He has stated that auditing
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. SolarPower experiences this just like most other companies. SolarPower must make every effort possible to ensure that the employees and the surrounding communities are protected from the hazards that may be encountered during the manufacturing process. SolarPower has a laboratory at each manufacturing facility staffed with trained technicians that monitor treated water and allows for metals detection below permit levels.SunPower has implemented a management system for self-auditing that contains a clear set of standards, responses to infractions, and a published schedule of audit dates. SunPower's management is paid according to the results of the scheduled audit. Unfavorable audit results with
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better pay and employment rights in favour of countries like China, where these are less of a cost. She points to a photo published in 1996 showing children in Pakistan stitching Nike footballs as an example of the use of child labour. Other critics have suggested that Nike should publicise all of its factories, and allow independent inspection to verify conditions there. Any auditing carried out by Nike should be made public.Nike accuses Naomi Klein of peddling inaccurate and old information. They point out that they have not abandoned countries as she claims, and remain in Taiwan and Korea despite the higher wages and labour rights. They admit that the 1996 photo documented what they describe
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. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not provided, so that departments could meet
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communication tower on wildlife birds and bees, by a ministry of Environment and Forests expert committee, shows that the Electromagnetic Radiation is largely responsible for reveals and decreasing egg production of bees. This committee recommended regular auditing of Electromagnetic Radiations levels and creating awareness considering as a pollutant.Mr. Shrikant Deshpande says, "Rules for establishment of mobile towers are not followed. Mobile companies increasing the tower frequencies in order to keep up more towers which in turn negatively affect birds. Studies say Electromagnetic Radiations have unfavorable impact on bees starting an unusual method called colony collapse disorder. The
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data can be entered by many workstations simultaneously.Databases are vital for almost every company in today's business world. Databases can help us track inventory, billing, pay role, and much more (www.devshed.com). Without the use of databases, work will take infinity longer to accomplish. Another great feature about having a database in place is that you can keep a record of all transitions for auditing and statistic reporting. Many advancements and improvements have been made in databases. They have improved them to the point that they are in use in almost every business. Databases have become commonplace from the costly server based applications to the commonplace client based software like Microsoft Access.References:Information Week (December 4, 2000). Database Grudge Match. In (Ed.), Retrievedwww.About.com.www.devshed.comwww.microsoft.com.www.technolopedia.com.
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institutions involved in running the EU. The first, being the European Parliament, It's elected by the peoples of the Member States.Second, The EU Council, which represents the governments of each Member State. Third, The Commission, which is the executive branch and body that has the right to initiate legislation. Fourth, The Court of Justice put together to ensure compliance with EU law. Last, The Court of Auditors, who maintain the responsibility for auditing the accounts.These institutions are supported by other bodies: the Economic and Social Committee and the Committee of the Regions (advisory bodies which help to ensure that the positions of the EU's various economic and social categories and
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duties of the Board will include: registering public accounting firms performing audits of public companies; establishing auditing, quality control, ethics, independence and other standards for registered public accounting firms; conducting periodic inspections of all registered public accounting firms, and conducting investigations and disciplinary proceedings and imposing appropriate sanctions upon registered public accounting firms and associated persons (McDonough, 2003). The PCAOB's purpose is "to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports" (PCAOB, 2006). Similar to the FASB, the PCAOB does
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, mandated the creation of the Public Accounting Oversight Board (PCAOB); affectionately called Peek-a-boo. PCAOB is empowered to regulate the public accounting profession, including audit practices of accounting firms, and regulate the auditing standards for audits of public companies. SOX provisions cover auditor independence, corporate responsibility, enhanced financial disclosures, analyst conflict of interest, commission resources and authority, corporate and criminal fraud accountability, white-collar crime penalty, corporate tax returns and corporate fraud accountability (Sarbanes-Oxley Act, 2002). Under Section 406 in Enhanced Financial Disclosures, the issue of code of ethics for senior
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, Riordan will have to implement a new strategy so that the information is completed no more than 3 business days after the end of each month. The current audit is very costly and labor intensive and as a resolution, the company may want to consider external auditing each month as opposed to internal auditing and should be completed on a quarterly or bi-annually basis. In addition, the compliance with new government required reporting requirements at the consolidated level is difficult. This should be corrected by coordinating user/instruction training so that the reporting requirements will not so difficult for the employees and the end user(s).Proposed resolutionThere are some software packages
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Arthur Andersen as its auditor, providing yet another area in which the oversight of Enron's Board broke down. It was well understood that Andersen provided not only internal auditing services to Enron, but consulting services as well. These two services were closely linked, and often were referred to as an integrated audit. The problems inherent to an integrated audit are of major concern, as the independence of the auditors is forfeited. The lack of independence occurs because Andersen might audit its own work, in which case "Andersen auditors might be reluctant to criticize Andersen consultants for the LJM or Raptor structures that Andersen had been paid millions of dollars to help design
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restructurings. Consultants also maintain extensive knowledge about recent developments in pay practices and different forms of compensation and benefits prevailing in "peer companies". Access to proprietary surveys that have more detailed information about industry pay practices than is publicly disclosed, makes the consultant's service for a firm even more valuable.From the point of view of the shareholders, lower base pay tied to more cash bonuses and equity based pay tied to firm performance would be more convincing of the company's efforts of trying to nurture long-term benefits of the firm.The IssueJust like in accounting, where the auditing firm should be independent of all the working of
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, Mattel proactively set a Codes of Conduct for its suppliers subjecting their working conditions to auditing and monitoring by an independent commission which created a stir amongst many multinationals about violation of labor rights by the local licensees (Unknown, 1997). This shows a firm as big and highly reputed as Mattel can set an example for others to follow by setting the rules of the game and standards for ethics.Organizational practices and the corporate culture contribute to the management of ethical behavior. S. Prakash Sethi, a professor at Baruch College, part of the City University of New York, having an international reputation as a critic of worker mistreatment, mentions about
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been taken during the auditing, that of an independent party seeking to assure whether or not the financial records of that particular entity have been compiled and produced to the standards that are generally accepted and if not why so and that it will have been noted.A major difference lies in a different usage of wording in both audits. The US audit for Caterpillar states that the financial reports have been presented 'fairly in all material respects, the financial position of caterpillar inc. and its subsidiaries at December 31, 2002, 2001 and 2000, and the results of their operations and their cash flows for each of the three years in the period ended December 31, 2002 in conformity
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bookkeeping, eroding Andersen's good name. Andersen shunted aside accountants who failed to adapt to the firm's new direction. In their place, Andersen promoted a slicker breed who could turn modestly profitable auditing assignments into consulting gold mines.In the years before WorldCom Inc. announced the $3.9 billion in improper accounting that led to its bankruptcy this summer, the telecommunications giant was plagued by loose business practices, inadequate financial disclosure, and widespread internal chicanery and corruption. Salespeople and managers boosted their commissions by manipulating the company's billing systems. Orders for services or equipment were booked even if they were not
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not necessarily tangible and it is used to plan and control auditing. Project and program management in government: example: project management can be used in joint commercial / government undertakings (Nicholas:2000)
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Characteristics of project management (continued)
Decision making, accountability, outcomes and rewards are shared among members of the project team and supporting functional units; Although the project is temporary, the functional or subcontracting units from which it is formed are permanent; Projects can originate at different places inside or outside the organisation; Project management sets into motion numerous other support functions such as
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independent of the activities audited to ensure that the fact that internal auditors may be employees of the company does not hamper their independence and their ability to be objective. Internal audit should report at a level within the company that allows it to accomplish its responsibilities without undue interference, preferably to the CEO or the chairman.Since risk management includes a system of internal control, the internal auditing function should assist the board and management in identifying, evaluatingand assessing significant organisational risks, and provide assurance as to the effectiveness of related internal controls.Key questions:• Does my company have a strong
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strategic analysis tools which can be used to determine the key influences on JP Morgan Chase & Co.'s business environment.The following strategic analysis tools were used to determine the key influences on JP Morgan Chase & Co.'s business environment.S.W.O.T Analysis- SWOT analysis is a tool for auditing an organization and its environment. SWOT stands for strengths, weaknesses, opportunities, and threats. Strengths and weaknesses are internal factors. Opportunities and threats are external factors.SWOT Analysis- PRE-MERGER
Strengths
Weaknesses
JP Morgan Chase is one of the largest financial service firms in the United States.
Competes both globally and regionally.
Operates in over
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premisesRetail PremisesFlattened FactoryPriceRentalPriceRentalPriceRentalPriceRental19968.9-1.4-3.2-14.73.3*-13.7-9.9199739.513.013.13.032.34.8-1.50.11998-28.2-16.3-36.9-13.3-27.6-10.0-22.0-10.91999-14.6-11.2-25.7-26.4-22.1-10.1-24.1-15.32000-10.4-1.9-10.1-1.5-6.41.3-8.8-4.62001-12.5-2.8-12.92.7-8.4-1.6-10.6-5.2* = Change less than 0.05%APPENDIX 9Composition of Hong Kong's Banking and Financial Sector:Licensed Banks: 155Restricted Licensed Banks, which cater for projects requiring large financial assistance: 51Deposit Taking Companies, which are directed at consumers: 69Hong Kong has around 1,300 accounting and auditing firms, 1,600 book-keeping firms, 1,200 legal companies and 2,900 business management
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highest ethical standards in their work. The sale and promotion of pharmaceutical products is highly regulated by governments and medical agencies. GSK is aware of the sensitivity and concerns regarding the marketing of medicines and they are absolutely committed to high ethical standards. They have developed marketing codes and policies and provide training to guide sales representatives, to ensure that they behave ethically and comply with the law. GSK have global auditing in place to fully investigate suspected breaches of the Group policies and take appropriate disciplinary action, including dismissal where appropriate.Valuing PeopleGSK employs over 100,000 people in 116 countries
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Set * + Update Where Current of cursor * o New Updatable Views of Joins + o User Defined Function o New + IBM DB2/6000 v2.0 + - + - + - o + + - + o + - + + - + - o + + + + - + + + + - + + + o Security * =Yes Oracle SYBASE Oracle7 SQL Server + =No v7.2 v10.02 Col. Select and Update Privileges * * New Database Authorization * * Password Expiration + * Encryption of PW Inside DB o * New Encryption of PW Over Network o * New non-Procedural Auditing o * New O/S Authorization * + and Authentication Roles with Hierarchy * + (SQL3 style) Roles, Selective Activation * + User Groups or Roles * o IBM DB2/6000 v2.0 * * + - + - + - + - * + o o Security, Multilevel * =Yes Oracle SYBASE Oracle7 SQL Server
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The short story 'The Yellow Wall-Paper' written by Charlotte Perkins Gilman is a cry for freedom. This story is about a woman who fights for her right to express what she feels, and fights for her right to do what she wants to do. The narrator in this short story is a woman whose husband loves her very much, but oppresses her to the point where she cannot take it anymore. This story revolves around the main character, her oppressed life, and her search for freedom.There are many male influences in this woman's life and although they may mean no harm, push her over the edge. The main character's husband, John, and her brother are well-known physicians. They use their power to control the main
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Edgar Allen Poe's Symbolism of Death in 'The Fall of the House of Usher'Death is defined as, 'The termination or extinction of something' (American Heritage Dictionary). Edgar Allen Poe uses this description in 'The Fall of the House of Usher' in different ways. Poe's intention when writing 'The Fall of the House of Usher' was not to present a moral, lesson, or truth to the reader; he was simply trying to bring forth a sense of terror to the reader. Poe's mind works this way, and critics believe this statement, especially when related to this story.Edgar Allen Poe was born in Boston on January 19, 1809. His life was filled with tragedies that started when he was ten months old and until he
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When one begins to analyze a military novel it is important to first look at the historical context in which the book was written. On the nights of February 13-14 in 1944 the city of Dresden, Germany was subjected to one of the worst air attacks in the history of man. By the end of the bombing 135,000 to 250,000 people had been killed by the combined forces of the United States and the United Kingdom. Dresden was different then Berlin or many of the other military targets which were attacked during World War II because it was never fortified or used for strategic purposes and, therefore, was not considered a military target. Because of it's apparent safety, thousands of refugees from all
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Psychoanalysis is a system of psychology originated by the Viennese physician Sigmund FREUD in the 1890's and then further developed by himself, his students, and other followers. It consists of three kinds of related activities: (1) a method for research into the human mind, especially inner experiences such as thoughts, feelings, emotions, fantasies, and dreams; (2) a systematic accumulation of a body of knowledge about the mind; and (3) a method for the treatment of psychological or emotional disorders.Psychoanalysis began with the discovery that HYSTERIA, an illness with physical symptoms that occurred in a completely healthy physical body--such as a numbness or paralysis of a limb or a
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It can be said that a certain degree of darkness lies within every person, but this darkness will not surface unless given the correct environment. The darkness, however, can emerge and ultimately destroy the person if not checked by reason. If one's inner darkness does surface, the victim then is given the opportunity to reach a point in personal growth, and to gain a sense of self-knowledge from it. That is, when one's darkness appears, one must learn from this experience how he or she can prevent similar results from occurring in the future. It is ultimately through self-knowledge that we gain the power to defeat our inner darkness, and all of its elements. Just as everyone has the
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The Odyssey is an epic about a Greek warrior in the Trojan War whose wanderings around his known world and his perilous encounters are the basis of the story. Odysseus' absence from his home is prolonged by the influences of the women whom he encounters.In this epic, several female characters had a profound effect on the plot. They wielded their influence through typically feminine skills and attributes: seduction, supernatural powers, intelligence, and beauty. Some of the women of The Odyssey influenced the actions of men, playing key roles in the epics, such as Calypso, the Sirens, Helen, or Circe; all of these women were responsible for the actions of the men.In The Odyssey, the females
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Aggressive and PassiveAggressive and Passive are two inverse attitudes to things, events or life. They cause different results. Offred and Ophelia are two women who have contrary destinies because of their different attitudes.Offred is a powerless woman in "the Handmaid's Tale". She's a handmaid of a commander in Gilead. She has no freedom. She belongs to him as a property. Her only duty is to have sex with the commander and give birth to a baby. Ophelia is also a weak woman in "Hamlet" play. She has no power over anybody. But their fates in the end are quite different. Offred succeeds in escaping from the dystopian socityGilead, while Ophelia dies of drown. Because Offred is affressive but
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Even though the books of Black Boy and Grapes of Wrath gave a vivid picture of the past American life to the readers regarding the socio-economic bigotry. Both books are similar in focusing the social and economic discrimination in the family setting. On Grapes of Wrath the California prejudice against the immigrants. Prejudice was a strong word, which leaves a bitter taste in the mouth. It is the prejudice against the migrant workers by the established financially Californians. Steinbeck provides four clear examples of prejudice; the man whose children died of starvation, the fishing story, the California police officer and the history of Californians. The best picture to describe was on
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Leprosy is very dangerous for your personal health. It can make you skin fall off. Leprosy slowly eats away at you body. It is deadly to all genders, all ages, all sizes and all races.Another name for leprosy is Hansen's Disease. Leprosy is caused by the organism mycobacterium leprae. The pathogen that carries it is bacteria. Throughout the years people have suspected that inhaling and touching the bacteria could spread leprosy.Symptoms of leprosy appear three to five years after contact. Symptoms include; redness or white patches of skin, lumps on several parts of the body, and fingers and toes may curl inward. The bacteria of leprosy can sometimes cause blindness. If leprosy is not treated
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In the play "Hamlet," Shakespeare's characters are confronted with the timeless question: How can one determine what is actually true from what only seems to be true? Throughout the play, the theme of appearance versus reality is constant. This theme is played out from the beginning, with Claudius' attempt to conceal his secret intentions; Gertrude and Ophelia masking their own truths, and finally Hamlet, who assumes the role of a madman in order to uncover the reality behind his appearance.Various characters try to cover their secret intentions with a veneer of a whole other person. One of the most obvious is Claudius. Claudius murdered his brother, the former King Hamlet, in order to
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Among the places where I have traveled, I especially like Fort Lauderdale very much. It fills me with beautiful memories. It reminds me of the days when I lived in Vietnam where I was born, especially the coconut trees, the hot and humid weather are like Vietnam. Fort Lauderdale has almost all the tropical fruits like jack fruit, durian, and longan. All these fruits are not grown in California.I usually come to Fort Lauderdale for a vacation. I leave behind all the problems at work. I feel free of the stresses after I spend my days at the beach. Anyone who comes to Fort Lauderdale and does not take a swim really missed out on all the fun. The water is very warm in Fort Lauderdale, unlike the
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PAGE PAGE 4 Zimmer
Rachel ZimmerProf. GraffMilton: ENGL 420June 10, 2002Mockery and Superiority in Canzone:Supported by AreopagiticaMockery, as well as a sense of pride and/or superiority comes out in many of Milton's works and he exemplifies this by writing in ways that seems to humble himself, charm the subject of the poem, and yet scoff at him/her at the same time as well as prove his high intellect. Milton's often-circular logic exemplifies his cunning as well as his superciliousness.He first charms his subject (which also happens to be his reader/audience in many poems-Canzone, Areopagitica, Of Education, The Tenure of Kings and Magistrates…) with words of praise while humbling
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TrichotillomaniaTrichotillomania is a term coined by a French dermatologist in 1889 to describe the compulsive or irresistible urge that he saw in patients to pluck their hair out. The word trichotillomania is a Greek work meaning hair to pull, pluck, mania, frenzy, and madness. This is somewhat misleading as trichotillomania is referred to in psychiatry as an impulse disorder not a "madness" at all.Impulse control disorders are characterized by the inability to control or resist the impulse to do something harmful to oneself or to someone else. A sufferer sometimes experiences a sense of pressure or tension before performing the behavior and can feel a release of tension afterwards
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Romeo and Juliet is an awesome play written by William Shakespeare in the 15th century. This play is based upon two lovers, Romeo and Juliet, who in just a short period of three days meet, marry, make love, and die. Romeo is a Montague and Juliet is a Capulet. These two families have gone by many generations with hate towards one-another. Neither family can forgive and forget whatever argument had been started many decades ago. Although the two families despise one another, young Juliet still proclaims, "My only love sprung from my only hate! / Too early seen unknown, and known too late! / Prodigious birth of love it is to me, / That I must love a loath'ed enemy (1.5.137-140)", to Romeo, her
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In Jean Rhys's compelling novel about racial tension amidst confusion and anxiety, the author addresses this subtext in such a way as to portray Antoinette as a product of an intolerant society. While more of an underlying theme, the character's racial inner struggles in Wide Sargasso Sea represent a significance to the story's overall flavor and intensity, being that Antoinette is torn the entire time between calling herself black or white. Who is she really, and why is she having such a difficult time coming to terms with her true identity?In Rhys's Wide Sargasso Sea, Antoinette is perpetually faced with having to deal with her racial obscurity. Not only does she lack a distinct perception
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J. K. RowlingC/O Scholastic Inc.555 BroadwayNew York NY 10012Dear Mrs. J. Rowling,I have read all four of your adventures, mystery series, Harry Potter. Most amazing out ofthe four is, Harry Potter and The Prisoner of Azkaban. Through out the series I could not live toput the book down and had to watch harry out wit every person who thwarted him. In effect hisenemies became more vengeful."Malfoy was furious about Buckbeak. He was convinced that Hagrid had found a way ofsmuggling the hippogriff to safety, and seemed outraged that he and his father had been outwittedby a gamekeeper."That is what kept me reading. You kept putting Harry in to these near impossiblesituations and through friend
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The Argument from Design - Fact, Fantasy or Wishful Thinking ?Tell me why the stars do shine,Tell me why the ivy twines,Tell me why the sky's so blue.Then I will tell you just why I love you.Because God made the stars to shine,Because God made the ivy twine,Because God made the sky so blue.Because God made you, that's why I love you.1Tell Me WhyIn Darwin's Dangerous Idea Daniel Dennett wistfully recalls this simple melody from his youth, but does not lament the demise of its literal meaning at the hands of the hero of his book. No thinking adult could still cling to the myth of the loving God who fashions each of us from earth and breathes life into us. There is no future in myths, no matter
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Although they use different terminology Susan Douglas, Ralph Ellison, and Walker Percy mention and emphasize the importance of control at several points throughout their essays. It can be concluded that all three authors believe that it is important for the individual to maintain control over their own self for to sacrifice control would be to lose the individuality that makes a person. The methods society uses to control the individual varies, according to each author.Douglas discusses the media and the immense power it wields over women and their "narcissistic" selves in her essay. She argues that the media contrives to deceive women into thinking that they are truly the ones in control
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Walker Percy's essay, "The Loss of Creature" maintains that we should "recover the creature" and learn to "extract the thing from the package." However, we can never exclusively recover the creature from the "symbolic package," for we are in a process of continuous discovery throughout our lives and we must see the symbolic complex for more than it appears to be. Percy's methods of perceiving the world are in fact impossible to put into effect for we could not go about placing ourselves into natural disasters and things of the like. Furthermore, that would be defeating the purpose, for once we set out to recover the lost creature, intentionally looking for "it", "it" is lost. However, that
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Aaron Shenassa5/6/01Mrs. WitheringtonWords: 391How Monkey Lost His Tail.It was a day just like any other, except for poor Monkey. It was a hot and windy morning in Mexico City, Mexico, and Monkey found himself on a wooden floor of a smoky bar. His arms were flaccidly dangling down over his legs and his upper body moving back and forth lifelessly, just like it usually does. But something was missing... HIS TAIL!!! Where had his tail gone? He poked his head around his back and it wasn't there, just a hairy stump. The first thing that came to his mind was, "How am I going to kick pests away, peel bananas, and on swing trees at the same time, and what about the Olympics??" You see, Monkey was a
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John GlennIn July 1957, while project officer of the F8U Crusader, he set a transcontinental speed record from Los Angeles to New York, spanning the country in 3 hours and 23 minutes. This was the first transcontinental flight to average supersonic speed. Glenn has nearly 9,000 hours of flying time, with approximately 3,000 hours in jet aircraft.NASA EXPERIENCE: Glenn was assigned to the NASA Space Task Group at Langley Research Center, Hampton, Virginia, in April 1959 after his selection as a Project Mercury Astronaut. The Space Task Group was moved to Houston and became part of the NASA Manned Spacecraft Center in 1962. Glenn flew on Mercury-6 (February 20, 1962) and STS-95 (October 29 to
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The problem with guns is fairly straightforward: Guns make it easy to kill or injure a person. This weapon that so many people own has the power to take someone's life in a split second. In this speech I will be covering this and other topics such as the Brady Law, the Second Amendment and some of the percentages and death rates is the U.S.Gun control aims to keep high risk people away from guns while not putting much of a burden on law abiding citizens. Guns should not only be restricted from known felons because new felons are being arrested every day. Statistics show that only 29% of those arrested for murder are previously convicted felons. Also, a national survey found that 2% of all
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During World War II, the Franks and the Van Daans were hiding in a small area of two to three rooms, with a single window, in the attic of an office building in Amsterdam. In her diary, Anne refers to it as the "secret annex." For two years, these close quarters serve as a shelter and protection for the families against the Nazi enemy. While in hiding, problems and the characters' true natures evolved, revealing their differing personalities and value systems. Anne Frank, a young Jewish girl who writes a diary of her experiences during World War II, tells about the major characters in the play. The two characters that I chose to compare were Otto Frank, Anne's father and the only survivor of
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RALPH WALDO EMERSONRalph Waldo Emerson was a sensational poet. Throughout his life, he wrote poetry that bewilders a normal person. Emerson was a very optimistic and self-confident person. This was mainly due to the fact that he was raised in a humble manner. Emerson wrote his poems through his heart and embodied his very soul into his work. Ralph Waldo Emerson had a very distinctive style of writing.It has been said by many critics that many of Emerson's lines in his poetry seem flat and discontinuous. This is true, yet, this should be considered a bad. As most poetry flows evenly throughout, most of Emerson's works did not. He did this in order to develop a poem that was freer and had more
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Jacksonian DemocracyDuring the period of Jackson's presidency and several years after his presidency, the power which had once been centralized in rich southern planters and northern merchants now shifted down to the lower and middle class white males. The visual gap in appearance between the two extremes was also becoming less visible. These ideas of equality, however, were not spread universally among all people's residing in United States. The oppression of black slaves, Indians, and sometimes other whites such as immigrants still existed despite the growing ideas of equality. Jacksonian Democrats were one-sided in their ideas of political democracy, equal opportunity, and personal
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Men will rise from the dark depths of prejudice... What is prejudice? The Websters dictionary defines it as "a biased opinion based on emotion rather than reason." This is most certainly the case. Through out history groups of people of the same race, religion, color, etc. have had unspeakable acts committed against them by others who think with their "...emotions[s] rather than reason." Because one is a different color they think that that person is odd, or inferior. Or they see some one of a different religion as a person who is rejected by God. These are both examples of prejudice.Many people have seen the effects of prejudice and sought to put an end to it. one such person was Dr
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575 words - 3 pages
Cada persona debe conocer por lo menos un idioma además su nativo. Hay muchas razones para esto. Primero, nosotros tenemos que saber cómo comunicar con las personas. Nosotros pueden comunicar con nuestros vecinos sin problemas, ¿pero cuantás personas pueden comunicar con personas de un país diferente? No hay muchas personas que pueden comunicar con ellos.Si nosotros hablemos solamente un idioma, nos limitamos nuestra facultad de comunicar con otros. Ser efectivo en comunicar con números grandes de gente, nosotros primeros debemos comprenderles, y ellos deben comprendernos. No podemos hablar con otros si no comprenderles.Usted podría decir, 'Yo
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