Public and social issues Essay

Slowly there was huge controversy regarding the manner in which domain names were allocated and provided registration by the NSI. There was a huge increase in the trademark disputes especially in the . com TLD domain. The IANA had no concern for legal issues over the domain name allocations. Hence, many nations including the US had concern over the allocation of domain names over the internet . In 1997, the management of several generic TLD’s were handed over to the International Ad Hoc Committee (IAHC). The organisation helped in framing 7 new generic TLD’s and ensuring greater amount of healthy competition in the second level domain names . The NSI and the IANA were together concerned with the development of a set of rules and regulations for the assignment of domain names. They developed a corporation that would have jurisdiction for the assignment of domain names throughout the world. This organisation (ICANN) also helped in the development of rules and regulations for the internet domain names. The US DOC also played a major role in the development of the ICANN. The final version of the bylaws by the ICANN was released on October 2, 1998, and released by the DOC. On November 1998, the ICANN and the DOC decidedly to jointly design rules, regulations, mechanisms and methods to ensure Domain name functions. The DOC and other organisations were interested in bringing about better competition and ensuring stability. The role of the US government was slowly being transferred to the ICANN. The NSI also changed its name to Verisign. It was concerned with developing a shared registration system and provides services under the generic TLD’s such as . com, . net, etc. Verisign has to sell certain number of registers in order to have authority of the . com register in 2001. However, some of the registries of Verisign and ICANN still are shared from May 2001. Verisign would operate various registries such as the . org registry till 2002, the . net registry till 2005, the . com registry till 2007. The ICANN has allocated the . org registry from 2002 to 2008 to Public Internet Registry and Verisign for the . net registry from 2005 to 2011 . The domain name has turned out to be a huge business model for several companies. The ads-per-click policy, which would ensure that advertisements placed in the domain name would make more money than the domain itself, would ensure that the domain is continued. On the other hand, if the cost of the domain is more than the advertisements, then the domain is ceased for the next year. There is also a five-day grace period (following registration), which ensures that anybody who has registered a wrong domain can go back and correct his/her mistake. Today, domain names are created and dropped at a very fast rate, and hence, people are in huge confusions. This is happening at a very fast rate, even faster than the rate trademarks are picked up and dropped. To ensure certain amount of control at the rate at which the domain names are picked up and dropped, the ICANN is monitoring several registries. It has given certain number of its registries to companies that can sell out domain name. Such companies are known as ‘registrars’, and they would usually be working on the . com and . net TLD. However, the ICANN has introduced a 5 day window period, which would allow the registering body to make changes or take back the domain name registration within a period of 5 days. The ICANN can also recommend the owner to make modify or even remove certain domain names registered during the window period. This would ensure that any illegal activities or potentially abuse over the internet can be prevented. At the same time, healthy competition can be encouraged over the internet . Since January 003, there has been a shift in the management of the . org TLD from Verisign to the Public Internet Registry, which is an organisation created in 2002 keeping the public internet in mind . During the mid-1990’s, the US government decided to shift several infrastructure and governance that the US government and the military had over the internet over to private bodies. The government felt that the main reason for implementing such policies were because the industry themselves can specialise in creating effective policies and ensure development and advancement through regulations and policies framed over internet. The US government also tried to install several institutional controls means to ensure that the private bodies that had certain governance over the internet. Several organisations such as the ICANN and the IAHC also felt that the international involvement was very important in developing a domain name policy.

Personal Morality Essay

Introduction I would not have believed you two years ago if you told me an individual’s single decision could have such a profound effect on not only their lives but that of their family, their employer, the economy and even the world. The life we lead and the choices we make affect more than ourselves, as evident with the current economic turmoil we are in today. If a consumer would not have exaggerated their income to qualify for a mortgage they knew they would not be able to afford. If the mortgage lender would have verified the information on the application and if they found inaccuracy they would have rejected the loan instead of looking the other way; would our nation’s economy be in the situation it is today? Personal ethics, values, morals; however you wish to describe them, play a role in every single decision we make; we want others to believe we are a good person, someone that can be trusted. But as we are painfully aware not everyone has a moral compass by which they live. I believe that we are strongly influenced by our environment; I was raised by two loving parents who taught me right from wrong. I was raised Catholic and attended church every week; I was an altar boy and lector for our church; I had a positive relationship with all the clergy members I encountered and believe this too is part of my moral fiber. Although not a practicing Catholic, I do pray every day and believe in God and that we will ultimately be held responsible for our actions. Unfortunately only 63% of American children grow up with both biological parents according to a report conducted by The State of our Unions (2007). A great number of children are being raised by a single parent who themselves were raised by a single parent. I believe that a lack of a two parent household reflects the current moral climate we are in today. I will concede the fact though that just because a child is raised by a single parent does not mean that the child will lack values or morals; I have encountered several children raised by both parents that have poor social values and make poor decisions and just don’t seem to learn from them. Just recently my wife and I had dinner out and I was debating between several different wines. The server asked if I would like a sample of one of the wines to help me make my decision. I accepted the offer and enjoyed the wine so much I had two glasses of it. When I received the bill at the end of the dinner I noticed that our server only wrung up the wine sample which was at no cost and never charged me for the two glasses of wine. I told our server she had forgotten to charge me for the two glasses of wine; she seemed quite shocked and said â€Å"Oh you’re honest†. I jokingly told her that two glasses of wine wasn’t worth burning in hell for; I gathered from her reaction that most of her customers would never have said anything. I recently recounted my experience at the restaurant to friends and colleagues and I was quite surprised to learn that the majority of them said they would not have said anything; they would have paid the bill and left. I then recounted an experience I had with The Home Depot; I purchased a John Deere riding tractor several years ago while living in Green Bay. Two weeks later I received a voice mail from The Home Depot stating that they would like me to come in and pick up my tractor since it was the end of the season and they would be moving them into storage. I was quite shocked when I received the call since I took the tractor home the day I purchased it; apparently the employee that assisted me with the tractor never completed the paperwork that noted I had already taken delivery of the tractor. When I recounted this story almost all of the people said they would have told The Home Depot of the error. The consensus I gathered from both scenarios is that the tractor’s value was almost $1700. 00 where as the price of two glasses of wine was about $15. 00. For many it seems morality has a price limit. I recently took my stepdaughter shopping; she wanted to pick up a gift for a friend who had driven her to the airport. Samantha picked out a necklace for her friend and also found a couple of pairs of earrings for herself. Samantha and I met my wife for dinner after shopping and while showing my wife what she purchased for her friend she noticed that she was not charged for a pair of the earrings. She asked my wife and I what she should do, and I used this opportunity as a teaching moment and asked her what she thought she should do. She said she didn’t know, and I told her that she was an adult and although being an adult is not always easy that she would have to make her own decision and live with the consequences. Samantha decided she would return to the store and inform them of the error and pay for the pair of earrings. I was proud she had came to her decision but hope that the next time this happened that she would not have to ask for advice and would ultimately do the right thing Conclusion I have been instilled with what I feel is great moral character. I feel my morality is a direct reflection of the environment in which I was raised and I thank my parents, teachers, family and friends for shaping the man I am today. I wish everyone could have had the fortunate experience I had growing up; I believe that the world would be a much better place to live if we all had a working moral compass.

Auditing - benefits and limitations

Auditing benefits and limitations Chapter-1 INTRODUCTION INTRODUCTION The review of saving money organizations assumes an imperative part in India as it manage the saving money organizations in right way. In review of banks incorporates different sorts of review which are ordinarily completed in saving money organizations, for example, statutory review, income/wage use review, simultaneous review, PC and framework review and so on the above review is principally directed by the banks own staff or outside reviewer. Be that as it may, the tenets and the regulation identifying with the behavior of different sorts of review or assessments vary from a bank to bank expect the statutory review for which the RBI rules is pertinent. In this, I have given more significance on the general bank review framework. In today’s focused world review is all that much vital and in addition obligatory , in light of the fact that speculator contributing choice is rely on upon that specific idea if evaluator has communicating his perspective about specific association is genuine and reasonable then financial specialist can get his thoughts regarding the amount he ought to put resources into specific organizations. ORIGIN AND EVOLUATION OF AUDITING 1) Origin of term : The term review is gotten from the Latin expression â€Å"audire† intend to listen. In right on time days, an evaluator used to leaning to the record read out by the bookkeeper keeping in mind the end goal to check them. 2) Ancient origin : Examining is as old as bookkeeping. It was being used in every single old countrie, for example, Mesopotamia, Egypt, Greece, Rome, U.K., and India. The Vedas,Ramayana, Mahabharata contain references to bookkeeping and inspecting. Arthashasastra by Kautilya gives nitty gritty principles for bookkeeping and evaluating of open accounts. The Mauryas, the Guptas and the Mughals had created and bookkeeping and evaluating framework to control state accounts. In this manner, fundamentally, bookkeeping and examining had their starting point in the requirement for the legislature to control the wage and consumption of the state and the armed force. The first question of reviewing was to distinguish and avoid mistakes and cheats. 3) Compulsory audits of companies: With expanding number of organizations, the organizations’ demonstrations in diverse nations started accommodating mandatory review of records of organizations. Accordingly U.K. review of records of restricted organizations got to be obligatory in 1900. In India, the organizations demonstration, 1913 made review of organization records mandatory. With expansion in size of organizations, the object of review likewise moved to discovering whether the records were â€Å"genuine and reasonable† as opposed to â€Å"genuine and right†. In this manner, the accentuation was not arithmetical precision but rather on reasonable representation of budgetary undertakings. 4) Development of accounting and auditing standard: The global bookkeeping measures advisory group and the bookkeeping guidelines leading body of foundation of contracted bookkeeper of India have created standard bookkeeping and examining practices to direct the bookkeepers and reviewer in their everyday work. 5) Computer technology: The most recent improvement in evaluating relates to the utilization of PCs in bookkeeping and in addition reviewing. Truly, reviewing has make some amazing progress from â€Å"listening to† the records in the antiquated day to utilizing PCs to inspect mechanized records of today. DEFINITION OF AUDITING ‘ Different persons, for example, the proprietors, shareholders, financial specialists, loan bosses, moneylenders, government and so on utilize the last record of business sympathy toward diverse purposes. Every one of these clients should make certain that the last records arranged by the administration are dependable. An inspector is an autonomous master who looks at the records of a business concern and reports whether the last records are dependable or not. Diverse powers have characterized inspecting as takes after. ‘ Mautz characterize the inspecting as â€Å"reviewing is worried with the check of bookkeeping information, with deciding the exactness and dependability of bookkeeping explanation and reports†. ‘ International auditing guidelines characterizes the inspecting as â€Å"evaluating is an autonomous examination of budgetary data of any substance with a perspective to communicating a sentiment consequently†. ‘ BASIC PRINCIPAL OF AUDITING: 1) Integrity, objectivity and independence: The examiner ought to be straightforward and earnest in his review work. He must be reasonable and objective. He ought to additionally be free. 2) Confidentiality: The evaluator ought to keep the data acquired amid review, private. He ought not reveal such data to any outsider. He ought to, keep his eyes and ears open yet his mouth close. 3) Skill and competence: The auditor should have adequate training, experience and competence in Auditing. He should have a professional qualification ( i.e. be a Chartered Accountant) and practical experience. He should be aware of recent developments in the field of auditing such as statement of ICAI, changes in company law, decisions of courts etc. 4) Working papers: The evaluator ought to keep up working papers of vital matters to demonstrate that review was led with due consideration as indicated by the fundamental standards. 5) Planning: The inspector ought to arrange for his review work. He ought to set up a review modified to finish the review productively and in time. 6) Audit evidence: The report of the reviewer ought to be base on confirmation got over the span of review. The proof may be acquired through vouching of exchanges, check of advantages and liabilities, proportion investigation and so forth. 7) Evaluation of accounting system and internal control: The inspector ought to guarantee that the bookkeeping framework is satisfactory. He ought to see that all the exchange have been appropriately recorded. He ought to think about and assess the inner controls. 8) Opinion and report: The examiner ought to touch base at his sentiment on the record in light of the review prove and present his report. The feeling may be inadequate, qualified or unfavorable. The review report ought to obviously express his sentiment. Law ought to require the substance and type of review report. AUDIT COMMITTEE One of the elements of this board of trustees is to give guidance and manages the operations of the aggregate review capacity in the bank. The council additionally needs to audit the inward examination capacity in the bank, with extraordinary accentuation on the framework, its quality and adequacy as far as postliminary. The board needs to survey the arrangement of arrangement and compensation of simultaneous examiners. The review board of trustees is, in this way, joined with the working of the arrangement of simultaneous review. The technique for arrangement of evaluators, their compensation and the nature of their work is to be checked on by the Audit Committee. It is in this connection that periodical meeting by the individuals from the review board of trustees with the simultaneous examiners help the review advisory group to manage the operations of the aggregate review capacity in the bank. ADVANTAGES OF AUDITING 1) Assurance of true and fair accounts: Review gives a certification to the different clients of conclusive records, for example, proprietors, administration, leasers, moneylenders, financial specialists, government’s and so on that the records are genuine and reasonable. 2) True and Fair balance sheet: The client records can make sure that the advantages and liabilities appeared in the examined monetary record demonstrate the worry, as it is i.e. neither more nor less. 3) True and fair profit and loss account: The client can be sure that the inspected benefit and misfortune record demonstrates the genuine measure of benefit or misfortune as it is i.e. neither more nor less. 4) Tally with books: The reviewed last record can be brought to count with the books of records. In this way, the wage assessment officer can begin with the figure of examined books benefit, make modification and register the assessable salary. An outside client need not experience the whole books. 5) As per standard accounting and auditing practices: The examined last records take after the standard bookkeeping and evaluating standards set around expert bodies. Subsequently, inspected records depend on goals standard and not on individual impulses and fancies of a specific bookkeeper or inspector. 6) Detection and prevention of errors and frauds: Examined records can be accepted sensibly free from blunders and fakes. The evaluator with his master learning would take due consideration to see that Errors and cheats are identified so that the records shoe a genuine and reasonable perspective. 7) Advice on system, taxation, finance: The evaluator can likewise prompt the customer about the bookkeeping framework, inside control, interior check, inner review, tax assessment, accounts and so on. LIMITATIONS OF AUDITING 1.An examiner can’t check every last exchange he needs to check just the chose zones and exchange on an example premise. 2.Audit proof is not convincing in nature accordingly affirmation by an indebted person is not definitive confirmation that the sum will be gathered. It is said proof is instead of convincing in nature. 3.An examiner can’t be relied upon to find profoundly laid cheats as a rule includes acts intended to cover them, for example, imitation , chaste inability to record exchanges, false clarification and thus are hard to recognize. 4.Audit can’t guarantee the clients of record about the future gainfulness, prospects or the productivity of the administration. 5.An examiner needs to depend upon master inspector may need to depend on master in related field, for example, legal counselors, architects, esteem’s and so on for evaluating unforeseen liabilities, valuation of settled resources and so forth. INTERNAL CONTROL IN CERTAIN SELECTED AREAS General ‘The staff and officer of a bank ought to lift structure one position to another often and without earlier notice. ‘The work of one individual ought to dependably be checked by someone else in the ordinary course of business. ‘All arithmetical precision of the book ought to be demonstrated autonomously consistently. ‘The mark book of the telegraphic codebook ought to be kept with capable officers, utilized, and seen by approved officers just. ‘The bank ought to take out protection strategies against misfortune and representatives unfaithfulness. ‘Cash ought to be kept in the joint authority of two capable individuals. Bill of collection: ‘All archives going with the bill ought to be gotten and entered in the register by a mindful officer. All the season of dispatch, the officer ought to likewise see that all archive sent alongside the bills. ‘The record of clients or principals ought to be credited when bills have been gathered or an exhortation to that impact got structure the branch or operators to which they were sent for accumulation. ‘It ought to be guaranteed that bills sent by one, branch for accumulation to another branch of the bank, are not in the gathering twice in the amalgamated monetary record of the bank. For this reason, the accepting branch ought to switch the passages, for example, bills toward the end of the getting branch toward the end of the year fir shutting pur Bill purchased: ‘At the season of obtained of bill, an officer ought to check that all the archive of titles are legitimately doled out to the bank. ‘Sufficient edge ought to be kept while obtained or reducing a bill to cover any decrease in the estimation of the security and so on. ‘If the bank is not able to gather a bill on the due date, promptly step ought to be taken to recuperations the sum shape the drawer against the security gave. ‘All sporadic remarkable record ought to be accounted for to the head office. ‘In the instance of obtained exceptional at the end of the year rebate got subsequently ought to consequently ought to be appropriately allocated betw Loan and advances: ‘The bank ought to make propels strictly when fulfilling itself as to the financial soundness of the borrowers and subsequent to getting assent from the correct powers of bank. ‘Sufficient edge ought to be kept against securities taken to cover any decrease in the quality thereof furthermore to agree to legitimate powers of mandates. Such edge ought to be dictated by the correct powers of the bank as a general approach or for specific recor ‘All the securities ought to be gotten and returned by mindful officer. They ought to be kept in the joint authority of two such officer ‘In the instance of good possessing the bank, substance of the bundle ought to be test checked at the season of receipt. ‘Surprise check ought to be made in admiration of hypothecated merchandise not in the ownership of the bank. ‘Market estimation of good ought to be checked by officer of the bank by individual enquiry notwithstanding the receipt to the receipt quality given by the borrowers. ‘All record ought to be kept inside both the drawing force and as far as possible at all times. ‘ The signature on demand draft should be checked by an officer with signature book. ‘ All the best demand draft sold by should be immediately confirmed by the advice to the branches concerned. Inter branch account: ‘The record ought to be balanced just on the premise of utilization with sensibly great credit evaluation. ‘Prompt move ought to be made ideally by focal powers, if any passages are not sensibly time. ‘There ought to be compelling screening of utilization with sensibly great credit appraisal. ‘There ought to be strict control over capacity and issues of card. ‘There ought to be arrangement of brief reporting by the vendor of all settlement acknowledged by them through Visas. ‘Reimbursement to vendors ought to be made strictly when check of the legitimacy of dealer acknowledgment of card. ‘All the repayment ought to be made promptly charged to the clients account. ‘There ought to be a framework to screen and catch up client installment. STAGES IN AUDITING 1) Preliminary work: a) The auditor should acquire knowledge of the regulatory environment in which the bank operates. Thus, the auditor should familiarize himself with the relevant provisions of applicable laws and ascertain the scope of his duties and responsibilities in accordance with such laws. He should be well acquainted with the provisions of the Banking Regulation act, 1956 in the case of audit of a banking company as far as they relate of preparation and presentation of financial statements and their audit. b) The auditor should also acquire knowledge of the economic environment in which the bank operates. Similarly, the auditor needs to acquire good working knowledge of the services offered by the bank. In acquiring such knowledge, the auditor needs to be aware of the many variation in the basic deposit, loan and treasury services that are offered and continue to be developed by banks in response to market conditions. To do so, the auditor needs to understand the nature of services rendered through instruments such as letters of credit, acceptances, forward contracts and other similar instruments. I. Obtaining internal audit reports, inspection reports, inspection reports and concurrent audit reports pertaining to the bank/branch. II. Obtaining the latest report of revenue or income and expenditure audits, where available. III. In the case of branch auditors, obtaining the report given by the outgoing branch manager to the incoming branch in the case of change in incumbent at the branch during the year under audit, to the extent the same is relevant for the audit. c) RBI has introduced and offsite surveillance system for commercial banks on various aspects of operations including solvency, liquidity, asset quality, earnings, performance, insider trading etc., and has indicated that such reports shall be submitted at periodic intervals from the year commencing 1-04-1995. It will be appropriate to be familiar with the reports submitted and to review them to the event that they are relevant for the purpose of audit. d) One set of tests that the auditor at both the branch level and head office level may apply for audit of banks in analytical procedure. 2) Evaluation of internal control system: It might be noticed that exchange in banks are voluminous and dreary, and fall into constrained classes/heads of record. It might, in this manner, be more proper that the assessment of the inward control is made for every class/classification of exchange. On the off chance that the activity of interior control assessment is legitimately done, it help the evaluator to decide the adequacy or generally of the control frameworks and in like manner empower him to reinforce his review methodology, and lay fitting accentuation on the danger inclined ranges. Interior control would incorporate bookkeeping control regulatory controls. a)Accounting controls: Bookkeeping controls spread regions straightforwardly worried with recording of monetary exchanges and upkeep of such registers/records as to guarantee their unwavering quality. Inward bookkeeping controls are additionally visualizing such systems as would decide obligation and fix responsibility as to protecting of the advantages of the bank. It would not be strange of notice that there is a qualification between bookkeeping framework and inside bookkeeping controls. Bookkeeping framework conceives the preparing of the exchange and occasions, their acknowledgment, and fitting recording. Inward controls are strategies, technique and methods so outlined and normally incorporated with frameworks, as would empower aversion and in addition location of blunders, oversights or abnormalities during the time spent execution and recording of exchange/occasions. The inside bookkeeping controls as would guarantee aversion of blunders, exclusions and inconsistencies would incorporate after: I. No exchange can be enrolled/recorded unless it is authorized/affirmed by the assigned power. II. Built-in double control/supervisory systems guarantee that there is an autonomous programmed keep an eye on information/vouchers. III. No single individual has power to start exchange and record through all stages to the general record. Every day exchanges are precisely and instantly recorded, and the control and auxiliary records are kept adjusted through staff autonomous of one another. The reviewer would be all around encouraged to investigate different zones may prompt location of mistakes, oversights and anomalies, entomb false name in the accompanying: I. Missing/loss of security paper, stationery shapes. II. Accumulation of exchanges/equalizations in ostensible heads of records like anticipation, sundries, between branch accounts, or other ostensible head of records especially if there records especially if these records are broadly used to adjust books, in spite of accessibility of data. III. Accumulation of old/vast unexplained/unverified sections in records with Reserve Bank of India and different banks and organizations. IV. Transaction spoke to by minor book conformities not prove/substantiated or upon non-respecting of agreements/responsibilities. V. Origination charges I head office records/between branch accounts. VI. Analytical audit methodology. VII. Serious inconsistencies pointer out in inward review/assessment/exceptional review VIII. Complaints/matters pending in the cautiousness/grievances cell, as respects inconsistencies in records of constituents, and so on. IX. Results of occasional scientific survey, if saw as antagonistic. a) Administrative control: These are extensively worried with the choice making process and setting down of power/designation of forces by the administration. It might be noticed that in the typical course, the head office utilize the zonal/territorial workplaces don’t direct any saving money business. They are for the most part in charge of authoritative and approach choices which are executed at the branch level. 3) Preparation of review system for substantive testing and its execution Having acquainted him the necessities of review, the reviewer ought to set up a review program for substantive testing which ought to sufficiently cover the extent of his work. In surrounding the review program, due weightage ought to be given by the evaluator to territories where, in his perspective, there are shortcomings in the inward controls. The review program for the statutory inspectors would be not the same as that of the branch reviewer. At the branch level, essential keeping money operation are to be secured by the review. Then again, the statutory evaluators at the head office (procurements for tip, official records, and so on.). The extent of the work of the statutory inspectors would likewise include managing different bookkeeping angles and exposure necessities emerging out of the branch returns. 4) Preparation and accommodation of review report The branch reviewer advances his report to the statutory inspectors who need to manage the same in such way, as they considered vital. It is attractive that the branch evaluators’ reports are satisfactorily in unambiguous terms. Beyond what many would consider possible, the money related effect of all capability or unfriendly remarks on the branch records ought to be obviously gotten out the branch review report. It would help the statutory reviewers if a standard example of reporting, say, head savvy, starting with resources, then liabilities and from that point things identified with pay and use, is taken after. In setting up the review report, the evaluator ought to remember the idea of materiality. In this way, things which don’t really influence the perspective introduced by the monetary articulations may be overlooked. Be that as it may, in the judgment of the inspector, a thing however not material, is in opposition to bookkeeping standards or any declarations of the Institute of Chartered Accountants of India or in, for example, would require a survey of the important technique, it would be suitable for him to draw the consideration of the administration to this angle in his long shape review report. BOOKS OF ACCOUNTS OF BANKS A managing an account organization is required to keep up the books of records as per sec.209 of the organizations demonstration. There are, in any case, certain goals in saving money business they are the prerequisites to keep up precise and dependably a la mode account. Banks, in this manner, gadget their bookkeeping framework to suit these prerequisites. The fundamental attributes of a banks arrangement of accounting are as per the following: passages in the individual records are made specifically from vouchers as opposed to being posted from the books of prime section. A.The vouchers went into distinctive individual records every day are condensed on summery sheet; the sums of each are presented on the control accounts in the general record. B. The general record trail equalization is extricated and concurred each day. C. A trial equalization of the nitty gritty individual records is arranged intermittently, normally at regular intervals, and concurred with the general record control accounts. PRINCIPAL BOOKS OF ACCOUNT ‘ General ledger: It contains control records of every single individual record, the benefit and misfortune account and distinctive resources and liabilities accounts. There are sure extra records known as contra records, which is novel element of bank bookkeeping. These contra records are kept up with a perspective to keeping control over exchanges, which have no immediate impact on the banks positions. For e.g. letter of credit opened, bills got for accumulation, certification is given and so forth. ‘ Profit and Loss ledgers; A few banks keep one record for benefit and misfortune in this general record and kept up particular books for the definite records. These are columnar books having separate segments for every income receipt and cost head. Different banks keep separate books for charges and attributes presented are entered in on the benefit and misfortune account in the general record. SUBSIDIARY BOOKS OF ACCOUNTS ‘ Personal ledgers: Separate records are kept up by banks for distinctive sorts of records, i.e. current record, sparing record, and so on. As has been looked after before, these records are posted straightforwardly from vouchers and the whole voucher entered in every record in a day are compressed into Voucher Summary Sheets. ‘ Bill Registers: Subtle elements of diverse sorts of bills are kept in particular registers, which have suitable sections. For e.g. bill acquired, internal bill for accumulation, outward bills for gathering and so forth are entered serially everyday in isolated registers. Sections in these registers are made by reference to the first archives. ‘ Other subsidiary registers: There are diverse registers for different sorts of exchange. Their number, volume and subtle elements, which vary as indicated by the individual needs of every bank. For instance, there will be registers for: A. Demand drafts, telegraphic and mail exchanges issued on branches or organizations. B. Demand drafts, telegraphic and mail exchanges got from branches and organizations. C. Letters of credit. D. Letter of surety. ‘ Departmental diaries: Every division of bank keeps up a diary to take note of the exchange sections went by it. These diaries are memoranda book just, as every one of the passages made there are likewise made in the daybook, through voucher synopsis sheets. The reason for existing is to keep up a record of all exchange passages started by every division. ‘ Other memoranda books: ‘ Besides the book specified above, different divisions of a bank need to say various memoranda books to encourage their work. A percentage of the critical books are depicted beneath: o Receiving clerks money book o Paying clerks money book o Main money book ‘ Outward clearings: A man checks the vouchers and rundown with the clearing checks got books. The voucher are then sent to proper offices, where clients record are instantly credited. Ordinarily no drawings are permitted against clearing checks stored that day however special cases are regularly made by the director on account of set up client. ‘ Inward clearing: Checks got are check with the going with rundown. These are then disseminated to varied division and number of checks given to every office is noted in a notice book. At the point when the checks are passed and presented in on record, there number is autonomously concurred with the notice book. On the off chance that the checks are discovered unpayable, they are come back to clearing house. ‘ Loans and overdrafts departments: a) Registers for shares and different securities hung in the interest of its client b) Summary books of securities give in points of interest of government securities. c) Godown registers kept up by the Godown managers of bank. d) Overdraft approval register e) Drawing force book. f) Delivery request books. g) Storage books. ‘ Deposit department: a) Account opening and shutting registers. b) Fixed stores rate register. c) Due date dairy. d) Specimen mark book. ‘ Establishment department: a) Salary and partnered registers. b) Register of altered resources. c) Stationary registers d) Old record registers ‘ General: a) Signature books of bank officers b) Private telegraphic code and figures ‘ Incomplete records: In a few circumstances, the inspector may find that sure bookkeeping and different records are not up and coming. In such a circumstances, the examiner ought to first determine the degree of unpaid debts in housekeeping and the territories in which bookkeeping and different records are not a la mode. It might likewise be noticed that in Long Form Audit Report (LFAR0), the examiner needs to mention point by point objective fact on such overdue. VERIFICATION OF ASSETS AND LIABILITES Capital and Liabilities: 1) Capital The accompanying particulars must be given in appreciation of offer capital in a critical position sheet ‘ For nationalized banks The capital claimed by focal government as on the date of accounting report including commitment from government, if any, for support in world bank venture ought to be appeared. ‘ For banks incorporated outside India Capital (the sum got by banks by method for start up capital as endorsed by RBI appeared under this head) Measure of store kept with RBI under segment 11(2) of the managing an account regulation act, 1949. ‘ For other banks The inspector ought to check the opening equalization of capital with reference to the evaluated asset report of the earlier year. On the off chance that there has been expansion in capital amid the year, the evaluator ought to look at the pertinent reports supporting the increment. For instance, in the event of a build an approved capital of a managing an account organization, the evaluator ought to analyze the extraordinary determination of shareholders and the reminder of affiliation. 2) Reserves and surplus: The accompanying are required to be unveiled in a critical position sheet under the head ‘Stores and Surplus’. a) Statutory holds. b) Capital holds. c) Share premium. d) Revenue and different stores. e) Balance in benefit and misfortune account. The evaluator ought to confirm the opening equalizations of different stores with reference to the examined asset report of the earlier year. Expansion to or reasonings from stores ought to additionally be confirmed in the typical way, e.g. with reference to board determination. On account of statutory saves and share premium, consistence with lawful necessities ought to additionally be analyzed. 3) Deposits: Stores are required to be grouped in a critical position sheet under the accompanying heads. A. I. Interest Deposits (i) from banks (ii) from others II. Sparing Bank Deposits I. Term Deposits (i) From banks. (ii) From Others. B. I. Stores of Branches in India. II. Deposits of Branches outside India. The reviewer may check sorts of stores in the accompanying way. I. Current account: The inspector ought to check the equalizations in individual records on an examining premise. He ought to likewise look at whether the parities according to backup records count with the related control accounts in the general record. II. Saving bank deposits: The evaluator ought to check the equalizations is individual record on an examining premise. He ought to likewise analyze whether the equalizations according to auxiliary records count mind the related control accounts in the general record. III. Term deposits: Term deposits are deposits repayable after a specified period. They are considered time liabilities of the bank. The auditor should verify the deposits with reference to the relevant registers. The auditor should also examine, on a sampling basis, the registers with the counter-foils of the receipts issued and with the discharged receipts returned to the bank. IV. Deposits designated in foreign currencies: On account of stores assigned in an outside money, for e.g. outside coin non-occupant stores, the inspector ought to look at whether they have been changed over into Indian rupees at the rate told for his sake by the head office. V. Interest accrued but not due: The inspector ought to analyze that hobby collected yet not due on stores is excluded under the kept but rather is appeared under the head ‘different liabilities commercial procurement’ 3) Borrowing: Borrowings of a bank are required to be appeared in monetary record as takes after. I. Borrowing in India. a. Reserves Bank of India. b. Other banks. c. Other establishment and organizations. II. Borrowing from RBI, different banks/budgetary foundation and so forth ought to be checked by the inspectors with reference to affirmation certificated and other supporting record, for example, understandings, correspondence and so on. The examiner ought to likewise analyze whether a reasonable qualification has been made in the middle of â€Å"rediscount† and â€Å"renegotiate† for divulgence of the sum under the above head subsequent to rediscount does not figure under this head. Other current liabilities: The third calendar to the managing an account Regulation act, 1949, requires exposure of the accompanying things under the head ‘different liabilities and procurement’ ‘ Bills payable ‘ Inter office changes. ‘ Interest collected ‘ Other (counting procurements) The evaluator may check the different things under the head different liabilities and procurement in the accompany ‘ Bills payable Charges payable speak to instrument issued by the farm against cash got from clients, which are to be paid to the clients or according to his request. These incorporate Demand Draft, Telegraphic Transfer, and Mail exchange and Mail Transfer, Traveler checks, Pay request, Banker checks, and comparable instrument issued by the bank however not displayed for installment until the asset report date. Inter office adjustment: The adjusted in official conformity account, if in credit, is to be appeared under this head. Other As per the notes and directions for gathering of monetary record and benefit and misfortune record, issued by the Reserve Bank of India, the accompanying things are to be incorporated under this head ‘ Net procurement for money assessment and different expenses like premium duty, less advances installment and duty deducted at source. ‘ Surplus in total in procurement for terrible and dicey obligations procurement account. ‘ standard resources. ‘ Proposed profit/exchange to govt. ASSETS: Cash, bank balanced and money at call and short notice: The third calendar to the Banking Regulation act, 1949, requires taking after divulgence to the be made in the made to be determined sheet in regards to money, parities with Reserve Bank of India., equalization with other bank, and cash at call and short notice. Cash and balance with Reserve Bank of India. I. Cash close by (counting remote coin notes) II. Balance with Reserve Bank of India a) In current record b) In other record Adjusted with banks cash at call and short notice I. In India A) Balanced with banks 1. In current record 2. In different stores account. B) Money at call and short notice 1. With banks 2. With different foundations II Outside in India 1. In current records. 2. In different stores account. 3. Money at call and short notice.Cash Reserved: Deposits by foreign banking company: Area 11(2) of the demonstration requires the managing an account organizations joined outside India to store with RBI certain sum either in trade or out unrestricted securities or mostly in trade and somewhat out such securities. 2) Investment: The reviewer ought to check the speculation scripts physically at the end of business on the date of accounting report. In outstanding situations where physical check of speculation scripts on the accounting report date is unrealistic the inspector ought to complete the physical confirmation on an ought to take into thought any alteration for resulting exchange of procurement, deal and so forth he ought to take specific consideration to see that just bona fide venture are delivered before him. 4) Advances: In completing of review of advances, the evaluator of advances, the reviewer is basically worried with getting proof about after a) Amount incorporated into accounting report in appreciation of advances are exceptional at the date of monetary record. b) Advances speak to sum because of the bank. c) There are no unrecorded advances. d) The inspector ought to audit the operation different advances accounts 4) Fixed assets: In doing a review of altered resources, the evaluator is concerned principally with getting confirmation about their presence and valuation. The branch reviewer ought to find out whether the records in admiration of premises and/or other settled resources are kept up at the branch or halfway. Essentially, he ought to find out the area of archives of title or different reports confirming responsibility for things of altered resources. The inspector ought to check the opening parity of premises with reference to calendar of settled resources, record or altered resource register. N.P.A.GUIDELINES The rule requires the banks to characterize their advances in four general classes as takes after:- 1. Standard resource:- A standard resource is one, which does not reveal any issues, and which does not convey more than typical danger joined to the business such resource is not a non-performing resource 2. Sub-standard resource: It is one, which has been delegated N.P.A. for period not surpassing not over year and a half. 3. Doubtful resource: It is one, which remained has N.P.A for period surpassing year and a half. 4. Loss resource: It is one where the misfortune has been distinguished by the bank or the inner or outer evaluators or the RBI investigation, however the sum has not been composed off entirely or incompletely at the end of the day such resource is viewed as uncollectible and of such little esteem that its consistent as bankable resource is not justified through in spite of the fact that there may be some rescue or recuperation esteem. With the perspective to moving towards worldwide based practices and to guarantee more prominent transference it has been chosen to receive the 90 days late standards for recognizable proof. Of N.P.A. from the year finishing 31st March 2004, agreeing with impact from 31st walk 2004, a non-performing resource should be an advance or advances where, i. Interest and portion of standard stays past due for the time of over 90 days in appreciation of term credit. ii. The record stays out of request for time of over 90 days. In appreciation of overdraft or money credit limit. iii. The bill stays past due for time of over 90 days on account of bills acquired and marked down. iv. Interest and portion of guideline stays late for two harvest season however not surpassing 2.5 years on account of cutting edge allowed for horticulture reason. v. Any add up to be gotten stays past due for a time of over 90 days in of other record. A portion of the Exemptions are their as takes after, i. Project money: On account of bank, money given for modern task or for farming status where ban period is accessible for installment of premium, installment of premium gets to be expected after the ban period is over and not on the date of charge of premium. ii. Agricultural Advances Affected by Natural Calamities: As far as RBI direction where Natural cataclysms in fairs the reimbursement limit of farming borrower the bank can change over fleeting generation credit, into term advance or reschedule the reimbursement and assent them transient advance advances in such cases the term advance and new fleeting may be dealt with as present duty and need not be named N.P.A. iii. Loans and Advances upheld or bolstered by government: Any credits and advances gave by the bank under any plan presented by GOVT. like PMRY. Plan won’t be dealt with as N.P.A. in spite of the fact that the record in past due or exceptional for over 90 days. Provisioning for Loans and Advances: The rules require procurements for diverse classes of advances to be made as takes after:- ‘ Standard Asset: A general procurement of least of 0.25% on aggregate standard resource ought to be made. ‘ Sub-standard Asset: A general procurement of least of 10% on aggregate Standard Asset ought to be made. ‘ Doubtful Asset: Full procurement to the stretch out of unsecured part ought to be made in doing as such the feasible estimation of the security accessible to the bank ought to be resolved on a practical premise moreover 20% to half of the secured segment ought to likewise be given to relying on the period for which the advances has been considered as a suspicious are as per the following Pages: Page 1, Page 2

Change Stages and Strategies in Popular Culture Essay

Change Stages and Strategies in Popular Culture - Essay Example In the case of the jilted lover, he/she must give up his/her identity as one half of a romantic relationship, and must resume his/her identity as an individual. Sheryl Crow's song "My Favorite Mistake" presents the case of a woman who knows that her relationship with her lover is at an ending point. She tells her lover, "I woke up and called this morning. The tone of your voice was a warning that you don't care for me anymore" (Crow). She goes on to say how all of this man's friends know about his "secret lover," and they pity her for holding on the way she is (Crow). She even admits that she knows she is wrong for staying in a relationship with a man who doesn't love her. She calls him her "favorite mistake," but she concludes that she will continue to stay with him because "maybe nothin' lasts forever, even when you stay together. I don't need forever after. It's your laughter won't let me go, so I'm holding on this way" (Crow). The woman in this song is stubbornly holding on to a relationship that she knows is bad for her, and possibly even bad for her lover; however, she is not willing to accept the end of their relationship. She knows that she should let go, and she should go on with her life and let her lover go on with his so that he won't have to try to pretend he adores her, but she is hesitant to make that first step.

British imperialism and Kipling Essay Example | Topics and Well Written Essays - 250 words

British imperialism and Kipling - Essay Example Dravot being singled out as "neither God nor Devil but a man!" (p, 67). The result of their action was hostility from the natives. In a similar way, the ambitions and fantasy of the British was similar to that of Peachy and Danny. Danny and Peachy through their ill ambitions, sets off for to a foreign land of Kafiristan, â€Å"where no white man has ever been since Alexander the Great† (p, 18), in pursuit of power and wealth. This explains various British Imperialist in many parts of the world such a in Africa and India where they acquired colonies. Similarly the tendencies of the British Imperialist ended as altruism surface faded under the need to conquer and exploit natives. This was the case of Carnehan and Dravot in their fantasy. Nonetheless, the Britain strategy differs in strategy to achieve the common goal. As exemplified in the paper and looking at the events that unfolded in the book Kipling had a contradicting opinion to the subject of imperialism. More specifically, the work of Kipling explores the power tied to imagination. In other words, he dislocates or deviates from reality and concentrates on fantasy. The very attribute and structure of his work explores the coinciding binary that exist between reality and fantasy. Kipling is rather negative concerning to the imperialist mission and its detrimental impact. In Kipling view, Imperialist actions had various negative consequences. This explains his attitude towards "the

Morality and the Media Essay Example | Topics and Well Written Essays - 500 words

Morality and the Media - Essay Example In other words, just as Thomas Jefferson said, the price of freedom is eternal vigilance. The question is who gets to be in the place of the watchman. In Victor Clines essay, he approaches the topic of free speech in media, even when it crosses lines which are traditionally held by moral peoples, in a manner that attempts to strip the moral issues from the essential freedom of speech. Cline approaches the issue of free speech within the media, and the question of setting boundaries on this free speech when it crosses these accepted moral limits, as if the people themselves set the moral boundaries within which they define acceptability. The argument insists that if one group of people feels that this particular expression of pornography or violence is morally wrong, and therefore should warrant censorship, then another group should be able to choose that the same expression is acceptable, and allowable within the boundaries of free speech. And so the argument continues. Media producers have, in my opinion, been allowed to hide behind the veil of free speech by court decisions which have attempted to approach a moral issue from an amoral framework.

Dialect and indexicality in Wuthering Heights And Mary Barton Essay

Dialect and indexicality in Wuthering Heights And Mary Barton - Essay Example It informs about the methods that are employed in comprehending language and communication as a whole. Wuthering Heights and Mary Barton employ different varieties of dialects as Wuthering Heights has usage of Yorkshire dialect while Mary Barton uses Lancashire dialect. The usage of dialects in both the literary works is crucial as the authors mouthed the dialects to certain characters belonging to lower classes of society. The authors by the usage of dialects gave the literary works a touch of originality as real time characters using common dialects were employed for speaking the dialects. In Wuthering Heights, Joseph’s character is mentionable in using Yorkshire dialect while in Mary Barton, Jane Wilson’s character is mentionable in using Lancashire dialect. This paper will focus on Joseph’s character in Wuthering Heights and Jane Wilson’s character in Mary Barton in terms of their acquisition and usage of Yorkshire and Lancashire dialects respectively. Joseph is portrayed as a pious character who makes use of religion in his day to day life. Being a servant at Wuthering Heights, he is not like other servants and dislikes to work. His personality is not liked by other characters of the literary work because most of the time, he uses cursing and threatening language for delivering his points. His language is not easily comprehensible because of his coarse and raw Yorkshire dialect. His accent is also thick and difficult to interpret, which causes his language to appear more complicated. Joseph does not lead a sympathetic or concerned life and is mostly inconsiderate and believes in his own righteousness. He makes stringent verdicts about people’s going to hell and believes in the supernatural. However, Joseph is sympathetic towards Hareton considering him the future head of the family at Wuthering Heights (Wiltshire 2005, pp. 23-24). Joseph talks about Hareton as 'Thearl' he eiaculated. 'Hareton, thah willn't sup thy porridg e tuh neeght; they'll be nowt bud lumps as big as maw nave. Thear, agean! Aw'd fling in bowl un' all, if Aw wer yah! Thear, pale t'guilp off, un' then yah'll hae done wi't. Bang, bang. It's a marcy t'bothom isn't deaved aht!' (Bronte 2001, p. 172). Considering Hareton of some importance, Joseph employs the words of â€Å"thah† and â€Å"thy† also because he feels some affection for the child. Yorkshire dialect has been used excellently by Emily Bronte in her work Wuthering Heights. Her usage of the dialect represents the dialect used in the region. Joseph’s dialect is quite difficult to understand as it is exactly the same dialect spoken in the Yorkshire region. The usage of the dialect by Emily Bronte brought much criticism because of incomprehensibility of her used dialect. Her written dialect and Joseph’s speeches were somewhat changed by Charlotte Bronte, but because of her sameness of dialect to Yorkshire region, her work was kept as such because of the originality of her work. She portrayed Joseph as a coarse and rough character whose language and manners spoke of his coarseness and roughness (Heywood 1987, p. 186). Using of dialect as it is, is a sensitive matter, however, the understanding of a character depends on his used language and style. Joseph as a character of servitude does not appear ridiculous when he uses Yorkshire dialect. We are able to know him and his class by the usage of his language. His character adds to our interpretation of

Hypovolemic shock and blood transfusion intervention Essay

Hypovolemic shock and blood transfusion intervention - Essay Example This research presented typical features of hypovolaemic shock, primarily developing from chronic alcoholism. The patient earlier episodes of epigastric pain and upper GI bleeds and was treated for the same by antiemetic drugs and antacids. Following that episode he was advised against drinking and smoking. In this event, Mr. Z developed nausea 48 hours before the haemetemesis. During the haemetemesis episode he vomited blood 5 times, containing blood coffee brown in colour and from the upper GI. In this case, the rationale for giving blood was that the patient’s haemoglobin levels were only slightly above normal, the blood loss was severe, and the patient’s condition was perceived to be serious. The physicians in this case had to make a close decision, as if the symptoms and the vital sign (especially blood pressure) could be managed effectively, blood transfusion was not needed. The criteria for blood transfusion are made based on general criteria and not the manageme nt or care setting for the particular patient. For example, if the patient is managed in the ICU, there is oxygen and respiration is taken care of and hence, anaemia may not be a serious issue that the patient has to cope with. Hence, the care settings have an important role to play. The most important criteria for transfusing blood for an ICU patient are whether the patient is hemodynamically stable or not. If the patient cannot be maintained properly in a hemodynamic state (even though the blood loss was minimum), then blood transfusion is needed. Haemoglobin is critical in ensuring oxygen supply to the vital organs and the tissues of the body. However, if the patient can be maintained hemodynamically stable (even though the blood loss was severe) and the haemoglobin levels is below 7 g/dl, the vital signs are seriously affected, then the patient has to be suggested for blood transfusion. In this case, it would be likely that blood transfusion was given as a precautionary measure although in the current care settings, stability of the vital signs and haemoglobin level it would not be necessary. Besides, the fact that the patient was currently in the ICU was not taken into consideration, and it is important that this fact be taken into consideration. The blood pack has been administered slowly over 3 hour duration (as per the mentioned in the case), and any risk of adverse effects were monitored. Though no urticaria and erythema were noticed, there has been a slight improvement in the patient’s blood pressure levels, APTT, Haemoglobin levels, heart rate and respiratory rate. However, there is not much improvement in other important components such as blood pressure, pulse, breathes rate and haemoglobin (Veenema, 2007). Ethically and legally, consent was obtained orally and carefully documented. The patient should be competent to give consent and only if the patient’s condition is such he is in a position to give consent, should consent be taken. There was also a need to ensure

Molecular Identity Essay Example | Topics and Well Written Essays - 2500 words

Molecular Identity - Essay Example The paper, instead, expounds upon the seven cation-coupled chloride cotransporters that have been described to date with specific emphasis placed on KCC2. The cotransporter KCC2 is evident in neuronal processes with specific preference for inhibitory ones where ergic action is relevant. KCC2 action precedes the ergic one as the KCC2 action brings down the intracellular chloride concentration to optimum levels to make it possible for ergic action. The phylogenetic, molecular and structural-functional details of the cotransporters have also been provided with special emphasis on KCC2. The CAD cell line, new in studies like this, has been introduced. The cell line exhibits catecholaminergic voltage dependent currents across membranes. Specific experimentation details have not been provided. A 5708 nucleotide region of the SLC12A5 gene that encodes the KCC2 cotransporter protein was probed with two 20 bp bits, left and right primer details in Appendix, with RT-PCR analysis. The resulting 206-nucleotide insert was perfectly amplified with one complement in the RT-PCR at temperatures varying from C - C. mRNA isolated from undifferentiated and differentiated murine CAD cells were used for the analysis. Electrophoresis of the RT-PCR products through 1.5% agarose gel revealed that most of the inserts had been perfectly complemented once during the RT-PCR producing evidence that the SLC12A5 gene is present in both murine differentiated and undifferentiated CAD cells and that these cells can, thus, later be used as culture media for further study of the KCC2 cotransporter expression and molecular identity. This is of great importance to such study as a suitable cell line has been hard to find so far and the easy manner in which the gene revealed itself in this study assures that this cell line can be a very convenient medium of further such studies Contents: 1. Introduction 8-9 1.1 CAD Cells 9-10 1.2 The Cotransporters (KCC1, 2, 3 & 4) 10-11 1.3 The Electroneutral Cotransporters 11-12 1.4 Cotransporters KCC1 11-15 1.4.1 Genetic Details 1.4.2 Structure 1.4.3 Function and Location 1.5 Cotransporter KCC3 15-16 1.5.1 Genetic Details 1.5.2 Location 1.6 Cotransporter KCC4 16-17 1.6.1 Molecular Genetics with Structural Identity 1.6.2 Function and Location 1.7 Cotransporters: General Features 17 1.8 Cotransporter KCC2 17-24 1.8.1 Phylogenetics 1.8.2 Structural and Locational Implications 1.8.3 Structural and Locational Implications 1.8.4 Specific Neuronal Location 1.8.5 Regulatory Action 1.8.6 Neuron-Specificity 1.8.7 Post- and PreNatal Concentration 1.8.8 Immunohistochemical Analysis 2. Methodology 2.1 RNA Isolation Technique 24 2.2 RNA Isolation Protocol 24-27 2.3 Estimation of RNA Yield 27-29 2.3.1 Vol. Isolated RNA in Differentiated Cells 2.3.2 Vol. Isolated RNA in Undifferentiated Cells 2.4 Primer Design 29 2.5 The PCR Analysis 29-30 2.6 Gel Electrophoresis Technique 30-31 3. Results 31-41 4. Discussion 42-43 5. Conclusion 43-44 References Bibliography List of Abbreviations:- Chloride anion - GABA A type - GABA S type - Potassium cation - Sodium

SHRM Terms and Models in Organizational Strategy Essay - 1

SHRM Terms and Models in Organizational Strategy - Essay Example 1. The SHRM approach focuses on types of people and skills needed, while the strengths based approach applies a wider perspective. It draws not on skills or things that people are good at, but on strengths which are defined as â€Å"pre –existing capacities for a particular way of behaving, thinking or feeling that is authentic and energising to the user and enables optimal functioning, development and performance†. 2. SHRM is concerned with the contributions human resource strategies make to organizational effectiveness, and the ways in which these contributions are achieved (see Boxall & Purcell, 2000 and Delery & Shaw, 2001). The strengths based approach interpreted with regard to the SHRM model, is also a human resource strategy to increase organizational effectiveness. It fits the â€Å"best practice† model that is advocated by SHRM scholars who have suggested that a single high performance human resource strategy (HPHRS) enhances organizational effectiveness regardless of organizational goals, work systems, or context (Becker & Huselid, 1998; Pfeffer, 1998). In this sense the strengths based approach can be seen as HPHRS since the focus is not on achieving a set organizational goal or being concerned with work systems or context, the idea is to change the organizational culture so that overall business performance improves (case study). However achievement of certain goals may stil l be targeted as seen in the case study where the board is allotted projects according to their strengths.

Physiological Education Essay Example for Free

Physiological Education Essay Harvard President Lawrence Summers caused quite a stir in January 2005 when he proposed that women are lagging behind in science and mathematics because of innate differences between the sexes (Angier and Chang, 2005). Angier and Chang at the New York Times agree. They write that research has found that there are a lot of discrepanciesthe architecture of their brains, in quantitative test scores, attitudes toward math and sciencebetween men and women (Angier and Chang, 2005). The New York Times report found that boys have outscored girls in the math part of the SATs by as much as 35 points, while verbal scores are very similar. On the other hand, the report notes that there are more boys with attention-deficit disorder, learning disabilities, and autism (Angier and Chang, 2005). Boys, on the other hand, fare rather poorly with reading and writing. NAEP writing tests results in 2003 showed that boys scored 24 points lower than girls. The trend can be seen as early as the fourth grade all the way through college (Connell and Gunzelmann, 2004). Kate Melville explains that girls mainly use a system that is involves more memorization and association of words, while boys rely on a system the deals with the rules of language. Melville, citing a study by Michael Ullman, adds that both boys and girls are using different neurocognitive brain processes in learning language, and information processing (Melville, 2006). Jasna Jovanovic and Candice Dreves sums it up in saying that over the years, the notion is that boys have superior spatial abilities, which helps them in math. While girls are better at language and writing (1995). Do girls learn differently from boys? This paper will provide proof that they indeed do, and will try to delve into why and how they learn differently. Lastly it looks into recommendations for addressing such learning disparities between the genders. Preferences in Learning Styles Erica Wehrwein and her fellow researchers identify the learning style preferences of students to include visual, auditory, read-write, and kinesthetic. They also found that a little more than half of the females preferred a single mode of presenting information, as opposed to only 12. 5% of males (Wehrwein, et. al. , 2007). More than a third of the females favored the kinesthetic mode, followed by the read-write mode at16. 7% (Wehrwein, et. al. , 2007). On the other hand, boys preferred auditory, read-write and kinesthetic evenly (Wehrwein, et. al. , 2007). The researchers conclude that there is a significance difference in learning style preferences between boys and girls. Brain-based Differences Nikhil Swaminathan at the Scientific American says that a growing body of studies over since the 1960s have documented that girls have superior language skills. Swaminathan cites a journal report from the Neuropsychologia that says that girls completing a linguistic-related task showed greater activity in the areas of the brain that are responsible for language encoding, and abstract deciphering of information. The boys showed more activities in the visual and auditory areas, depending on how the words were presented (Swaminathan, 2008). Swaminathan concludes that in a classroom, it implies that boys have to be taught visually and orally (through texts and lecture) to gain a full understanding of the lesson, while girls can pick up the concepts by using one of either (Swaminathan, 2008). The study monitored the brain activities of 62 kids (31 of each) from 9 to 15 years old (Swaminathan, 2008). CBS News correspondent Elizabeth Kaledin cites a study conducted by University of California at Irvine psychologist Richard Haire, which shows that at the very least, mens and womens brains work differently (Kaledin, 2005). Kaledin also cites Dr. Jay Geidds studies showing that boys and girls have different brain development, with girls brains maturing faster than boys, except in the area involved in mechanical skills (Kaledin, 2005). Dr. Leonard Sax offers a much more empirical example, saying that at 12, the geometry area in a girls brain is equal to that of an 8 year old boy, while the language area of a boys brain is three or four years behind that of a girls brain. Dr. Sax concludes that boys and girls see, hear and respond differently (Kaledin, 2005). The Environments Role In an interview Parent News, Jasna Jovanovic stresses that there are no genetically-based differences between girls and boys. Jovanovic, however, says that girls will benefit more from teaching methods that include performance-based assessments, hands-on, active approaches, and cooperative learning. Jovanovic also reiterated that the difference might lie in the childs environment. Jovanovic laments that societal expectations and stereotypes tell girls that they are not good in math or science, so they shouldnt be very interested in it (Understanding Gender , undated). Jovanovic participated in a single-sex education in grades K-12 roundtable discussion sponsored by the American Association of University Women Educational Foundation. Jovanovics view is shared by Barnard President Judith Shapiro who adding that while nature may form part of the loss of interest among girls in science, there is also the nurture part (Kaledin, 2005). Donna Milgram, expounding on the gender differences in math, science, engineering and technology, says that the reason why many girls are floundering in these areas is that they have less experience in the hands-on application of learning principles than boys. Milgram says that the studies show that gender differences, most likely, stems out of nurture, not nature (Milgram, undated). Milgram adds that another important area of concern is that of perception and confidence. Females are most likely to succeed in science, engineering, technology and math if they feel confident that they could master it (Milgram, undated). Recommendations Jovanovic and Dreves recommends that child care providers and teachers give every child the chance to learn math and science. Staff should be trained on the equal treatment of boys and girls in the classroom, as well as be given the necessary resources and materials to give the children hands-on experiences in both subjects (Jovanovic and Dreves, 1995). Jovanovic, in the Parents News interview, also suggests a smaller class size, a core curriculum approach, more personal relationships between teahcers, students and administrators, more higher-order thinking-related activities (Understanding Gender , undated). Teachers, as well as students, need to be aware of learning style preferences. That way, they can tailor-fit their instruction, activities and tasks to optimize learning. Dr. Leonard Sax says that its very important to understand and pay more attention to the learning differences between girls and boys, and even in the differences in the way they develop. Dr. Sax points out that if we continue to ignore these differences, chances are at age 13, wed have girls who think they cant do math and boys who think that poetry is a waste of time (Kaledin, 2005). * * * The body of evidence, the growing of research, the viewpoints held by various authorities may differ, at the very least, and contrasting and confusing at the most. Whats clear, however, is the fact that girls and boys differ in they ways that they learn something. It may be attributed to physiological factors, or it may stem from the childs environment. The debate, however, is important not because we need to determine whether boys are more intelligent than girls. That is way beside the point. Our role as educators is to make sure that our students learn, in a manner thats easy for them. While suggestions have been brought to extremes like a single-sex classroom setting, the bulk of the responsibility rests on our shoulders. We need to understand these differences, be it physiological, or environmental. We need to understand our students. We need to understand their learning patterns. Having understood their strengths, and the innate differences, we can tap it to make it easier for them to learn. We need to find out the proper and optimal mix of instruction, of lectures, of the use of materials and resources. We need to be creative, innovative in the classrooms and outside it, in order to capture our students and interests in they way they were wired to appreciate it. Lastly, and perhaps, most importantly, we need to create a supportive classroom environment where boys and girls can be themselves, and make both understand that each of them are there to learn in his or her own style and pace. Its the only way we can safeguard their self-confidence and esteem. References Angier, Natalie and Chang, Kenneth. (2005). Gray Matter and Sexes: A Gray Area Scientifically. New York Times. Retrieved on 15 April 2008. http://www. nytimes. com/2005/01/24/science/24women. html? oref=loginpagewanted=allposition= Connell, Diane and Gunzelmann, Betsy. (2004). The New Gender Gap. The Instructor, March 2004. Retrieved on 15 April 2008. http://teacher. scholastic. com/products/Instructor/Mar04_gendergap. htm Kaledin, Elizabeth. (2005). Intellectual Gender Gap? CBS News. Retrieved on 15 April 2008. http://www. cbsnews. com/stories/2005/03/14/sunday/main679829. shtml Jovanovic, J. and Dreves C. (1995). Math, science, and girls: Can we close the gender gap? University of Illinois at Urbana-Champaign. Retrieved on 15 April 2008. http://www. nncc. org/Curriculum/sac52_math. science. girls. html Melville, Kate. (2006). Big Gender Differences In Language Learning. Georgetown University Medical Center. Retrieved on 15 April 2008. http://www. scienceagogo.com/news/20061029224800data_trunc_sys. shtml Milgram, Donna. Gender Differences in Learning Style Specific to Science, Technology, Engineering and Math. Retrieved on 15 April 2008. http://www. selfgrowth. com/articles/Gender_Differences_in_Learning_Style_Specific_to_Science_Technology_Engineering_and_Math_STEM. html Swaminathan, Nikhil. (2008). Girl Talk: Are Women Really Better at Language? Scientific American. Retrieved on 15 April 2008. http://www. sciam. com/article. cfm? id=are-women-really-better-with-languageprint=true Understanding Gender Differences that May Occur in Classroom Settings. Adoption. Com. Retrieved on 15 April 2008. http://library. adoption. com/Child-Development/Understanding-Gender-Differences-that-May-Occur-in-Classroom-Settings/article/3379/1. html Wehrwein, Erica, Lujan Heidi and DiCarlo, Stephen. (2007). Gender differences in learning style preferences among undergraduate physiology students. Advances in Physiological Education. Retrieved on 15 April 2008. http://advan. physiology. org/cgi/content/full/31/2/153

Environmental problems Essay Example for Free

Environmental problems Essay There are numerous environmental problems facing our planet at the moment. Economic globalisation is causing destruction of rainforests in South America while boring a hole through the ozone layer, global warming occurs because of the increased emissions by transport and industries, melting of polar ice-caps is threatening low-lying coastal areas, damage of marine resources through overfishing is taking place, acid rain and pollution of soil and groundwater resources results from using chemicals and artificial fertilisers to boost crop output, incidence of hurricanes and other natural disasters is increasing. There is little consensus within both academic and lay circles as to whether the nature is able to cope with the environmental problems itself. In my opinion, ecosystems have a great potential of restoring the state of natural balance; however, the devastating influence of the humankind has significantly undermined this ability. At the dawn of the 21st century, environmental problems are looming large, and many processes are already irreversible. For instance, species that became extinct due to man’s activity could have been essential elements of certain food chains and habitants. The frequency of large-scale natural calamities, especially in the places that have been for a long time considered relatively safe, is a telling manifestation of the inability of nature to sustain its balanced state. Yet the film argues that today is exactly the day when the humanity can redeem its attitude to nature and prevent a global catastrophe. Therefore, the need for a different approach to the relations between the mankind and environment is necessary. It is imperative to carry on conservation and purification activities coupled with a persistent effort by both businesses and individuals to reduce (and, under the dream scenario, to stop) their environmentally damaging activities. Both individuals and corporations can make a considerable contribution to stopping (or at least slowing down) the degradation of the environment. In fact, many individuals seldom realize how their consumption patters are contributing to the aggravation of the situation. The culture of consumerism that constitutes the underlying philosophy of the West fuels unnecessary overproduction: reconsidering one’s consumption pattern can be the first step on the long way of saving the Earth. As Hertsgaard (2000) argues, the adoption of Western consumerist lifestyle by developing nations poses great dangers and has to be stopped before it firmly catches on. Such an approach implies not only reduction in consumption of non-essential goods and services but also buying from companies that are known to use environmentally-benign technologies in the process of production. The question as to who will suffer first, the Earth or the humans, is incorrect in its essence. Such thinking about the environment is the root cause of the imminent crisis. It is a fatal mistake to think that man is the king of nature. Indeed, our disconnection from the nature resulted in the great degree of alienation and ignorance. While human species is an inherent part of the Earth’s global ecosystems, men prefer to view themselves as ‘outsiders,’ superior to other species. Such approach brought about the overexploitation of the Earth’s resources, considerable environmental damage, and global warming. As Hertsgaard (2000) argues, in many countries, like in Sudan, environmental problems are inherently and explicitly linked to survival through the supply of food and drinking water. In China, pollution at factories equally harms humans and nature. The future of our planet in 50 years is solely dependent on the measures the humankind implements now to prevent the imminent crisis. Hertsgaard (2000) associates hopes with new environmentally friendly industries such as solar power. Given the changing attitudes towards environmental problems, growing awareness, and public policy commitment to betterment of our natural habitat, the outlook for the Earth is not as grim as some doomsayers think.

FBD For Types Of Support And Analysis Mechanics Essay

FBD For Types Of Support And Analysis Mechanics Essay In any problem where you are considering the forces acting on an object which is a large percentage of the problems in physics one of the first steps is to create a free-body diagram to depict the situation. Meaning A free-body diagram is a picture of the physical situation you are analyzing, which depicts all of the relevant forces acting on the objects of interest. Forces are vector quantities and should, therefore, be indicated with a magnitude and direction in the free-body diagram Coordinate Systems FBD When creating a free-body diagram, you must orient it in a coordinate system, typically a two-dimensional one. This is almost always done so that the force of gravity is pulling straight down (in the negative-y direction). Its generally preferred to orient things so that any horizontal movement will be in the positive-x direction (i.e. to the right), although so long as you maintain the same orientation you will get physically identical results. Types of Forces Acting on FBD The majority of forces in free-body diagrams, at least as they relate to classical mechanics, come from the application of Newtons Three Laws of Motion and the Law of Universal Gravitation. Free-body diagrams of other situations can involve other forces. When creating the free-body diagram of an electron, for example, you would want to include electromagnetic forces acting on it. 1.Gravitational Force You will almost always consider the gravitational force, or weight, in a free-body diagram. The magnitude of this force is calculated by mass (m) times the acceleration of gravity (g), typically treated as a constant of 9.8 m/s2 on the Earths surface. In the case of an air born object, such as a basketball player who is jumping, the only force that is typically acting on it while in the air is the weight of the object. 2.Normal Force The normal (or perpendicular) force is the contact force the surface an object rests or moves on against the object. It is directed perpendicular to the surface. In most cases, these surfaces are depicted in a free-body diagram as horizontal, with gravity down, so the normal force is directed upwards and is equal to the total force into the surface. 3.Frictional Force An object resting on a surface interacts with the surface. The force of this interaction is the frictional force, or just friction. Friction requires a bit more of an in-depth discussion than what I will present here, but for the moment I will state that friction is: Always parallel to the surface the object is interacting with. Always in the opposite direction of the force moving an object across the surface. Proportional to the normal force. 4.Tension Often, free-body diagrams will depict one component of a larger system. When we discuss a man pulling a stone slab with a rope, and were interested in the motion of the slab, we dont care about all the forces acting on the man. As such, what we really care about is the tension the force that the rope is exerting on the stone slab. Tension at any point is the magnitude of the force at that point, so tension at the point where the rope meets the object is what we care about. Assumptions The free body diagram reflects the assumption and simplifications made in order to analyze the system. If the body in question is a satellite in orbit for example, and all that is required is to find its velocity, then a single point may be the best representation. On the other hand, the brake dive of a motorcycle cannot be found from a single point, and a sketch with finite dimensions is required. Force vectors must be carefully located and labeled to avoid assumptions that presuppose a result. For example, in the accompanying diagram of a block on a ramp, the exact location of the resulting normal force of the ramp on the block can only be found after analyzing the motion or by assuming equilibrium. Other simplifying assumptions that may be considered include two-force members and three-force members. Steps for making FBD Step 1: Identify the object or system and isolate it from other objects clearly specify its boundary.Step 2: First draw non-contact external force in the diagram. Generally it is weight.Step 3: Draw contact forces which acts at the boundary of the object or system. Contact forces are normal reaction, friction, tension and applied force. In a Free Body Diagram, internal forces are not drawn, only external forces are drawn. FBD EXAMPLE These are simplified representations of an object (thebody) in a problem, and include force vectors acting on the object. This body isfreebecause the diagram will show it without its surroundings. Lets take Figure 1 to be a pictorial representation of our problem: a boat on the floor, with a rope pulling it. First we will represent the boat the body in our problem as a (really) simplified figure, a square Gravity The first force we will investigate is that due to gravity, and well call it thegravitational force. We know that the acceleration due to gravity (if on Earth) is approximatelyg= 9.8 m/s . The force, by Newtons Second Law isF= mg Wheregis the acceleration due to gravity. Lets add this to our diagram. Note that the force vector, labeledFmg, points downward, as this is the direction in which the gravitation force acts. Note that this force is commonly calledweight. This weight (mg) is different from our everyday use of the word weight (which is known in physics as mass). Normal Thenormal forceone which prevents objects from falling into whatever it is they are sitting upon. It is always perpendicularto the surface with which an object is in contact. For example, if there is a crate on the floor, then we say that the crate experiences a normal forcebythe floor; and because of this force, the crate does not fall into the floor. The normal force on the crate points upward, perpendicular to the floor. It is called the normal force becausenormalandperpendicularmean the same thing. The normal force is always perpendicular to the surface with which a body is in contact. For a body on a sloped surface (say a ramp), the normal force acting on that body is still perpendicular to the slope. In the case of our problem, the ship, we will pretend the ship is being pulled on a floor. (This is because on water there is the complication with another force, buoyancy. For simplicitys sake, we will ignore buoyancy by putting the ship on the floor.) Lets add the normal force to our FBD (Figure), and represent the normal force with the script N,. Friction Related to the normal force is thefrictional force. The two are related because they are both due to the surface in contact with the body. Whereas the normal force was perpendicular to the surface, the frictional force is parallel. Furthermore, friction opposes motion, and so its vector always points away from the direction of movement. Friction is divided into two categories, static and kinetic. These are represented by the script F, with a subscript s for static friction:, and a subscript k for kinetic friction,. As its name suggests,static frictionoccurs when the body is not moving (i.e. static). It is the force which makes it difficult to start something moving. On the other hand, kinetic frictionoccurs when the body is in motion. This is the force which causes objects to slow down and eventually stop. Friction is usually approximated as being proportional to the normal force. The proportionality constant is called the coefficient of (static or kinetic) friction. The constant is represented asfor static friction, andfor kinetic friction; it depends on the actual surface with which the body is in contact. To summarize, Weve added (kinetic) friction to our free body diagram, Figure . Push and Pull Another force which may act on an object could be any physical push or pull. This could be caused by a person pushing a crate on the floor, a child pulling on a wagon, or in the case of our example, the wind pushing on the ship. We will label the push force caused by the wind withFpush Tension Tension in an object results if pulling force act on its ends, such as in a rope used to pull a boulder. If no forces are acting on the rope, say, except at its ends, and the rope itself is in equilibrium, then the tension is the same throughout the rope. We will use the letterTto represent tension in a free body diagram. If we say that our ship is being pulled by a rope at its front end, then we can add this force to our FBD (Figure). And there we have it: all the forces acting on our ship has been labeled in Figure. This is the complete FBD for our problem of a ship being pulled along a floor by a rope Types of supports Structural systems transfer their loading through a series of elements to the ground. This is accomplished by designing the joining of the elements at their intersections. Each connection is designed so that it can transfer, or support, a specific type of load or loading condition. In order to be able to analyze a structure, it is first necessary to be clear about the forces that can be resisted, and transferred, at each level of support throughout the structure. The actual behaviour of a support or connection can be quite complicated. So much so, that if all of the various conditions were considered, the design of each support would be a terribly lengthy process. And yet, the conditions at each of the supports greatly influence the behaviour of the elements which make up each structural system. SUPPORT TYPES The three common types of connections which join a built structure to its foundation are: roller or frictionless,pinned andfixed. A fourth type, not often found in building structures, is known as asimple support. This is often idealized as a frictionless surface). All of these supports can be located anywhere along a structural element. They are found at the ends, at midpoints, or at any other intermediate points. The type of support connection determines the type of load that the support can resist. The support type also has a great effect on the load bearing capacity of each element, and therefore the system. 1. ROLLER SUPPORTS Roller supports are free to rotate and translate along the surface upon which the roller rests. The surface can be horizontal, vertical, or sloped at any angle. The resulting reaction force is always a single force that is perpendicular to, and away from, the surface. Roller supports are commonly located at one end of long bridges. This allows the bridge structure to expand and contract with temperature changes. The expansion forces could fracture the supports at the banks if the bridge structure was locked in place. Roller supports can also take the form of rubber bearings, rockers, or a set of gears which are designed to allow a limited amount of lateral movement. 2. FRICTIONLESS SUPPORTS Frictionless surface supports are similar to roller supports. The resulting reaction force is always a single force that is perpendicular to, and away from, the surface. They too are often found as supports for long bridges or roof spans. These are often found supporting large structures in zones of frequent seismic activity. The representation of a frictionless support includes one force perpendicular to the surface. 3. PINNED SUPPORTS Pinned support can resist both vertical and horizontal forces but not a moment. They will allow the structural member to rotate, but not to translate in any direction. Many connections are assumed to be pinned connections even though they might resist a small amount of moment in reality. It is also true that a pinned connection could allow rotation in only one direction; providing resistance to rotation in any other direction. The knee can be idealized as a connection which allows rotation in only one direction and provides resistance to lateral movement. The design of a pinned connection is a good example of the idealization of the reality. A single pinned connection is usually not sufficient to make a structure stable. Another support must be provided at some point to prevent rotation of the structure. The representation of a pinned support includes both horizontal and vertical forces. 4. FIXED SUPPORTS (CANTILEVER) Fixed supports can resist vertical and horizontal forces as well as a moment. Since they restrain both rotation and translation, they are also known as rigid supports. This means that a structure only needs one fixed support in order to be stable. All three equations of equilibrium can be satisfied. A flagpole set into a concrete base is a good example of this kind of support. The representation of fixed supports always includes two forces (horizontal and vertical) and a moment. 5. SIMPLE SUPPORTS Simple supports are idealized by some to be frictionless surface supports. This is correct in as much as the resulting reaction is always a single force that is perpendicular to, and away from, the surface. However, are also similar to roller supports in this. They are dissimilar in that a simple support cannot resist lateral loads of any magnitude. The built reality often depends upon gravity and friction to develop a minimal amount of frictional resistance to moderate lateral loading. For example, if a plank is laid across gap to provide a bridge, it is assumed that the plank will remain in its place. It will do so until a foot kicks it or moves it. At that moment the plank will move because the simple connection cannot develop any resistance to the lateral loal. A simple support can be found as a type of support for long bridges or roof span. Simple supports are often found in zones of frequent seismic activity. IMPLICATIONS and REACTIONS The following figure shows the analysis of the type of support condition on the deflection behavior and on the location of maximum bending stresses of a beam supported at its ends Simple Beams that are hinged on the left and roller supported on the right. Reference: Book concerned: 1) Engineering Mechanics by D.S. KUMAR 2) Engineering Mechanics by RAJPUT 3) Mechanical Sciences, G. K. Lal and Vijay Gupta, Narosa Publishing ouse Web Site concerned: 1) http://web.mit.edu 2) http://eta.physics.uoguelph.ca 3) http://www.physics.uoguelph.ca

Essay --

There is a higher incidence of hypertensive disorder of pregnancy in Black women than in White women. This is possibly related to lower socioeconomic status, their lifestyle and prior undiagnosed preexisting hypertension. Black women have greater risk of hypertensive disorder of pregnancy and preeclampsia than nulliparous White women. Irwin D et al. researched the relationship between race and risk of hypertension disorder of pregnancy in a cohort of active duty military women. Researchers assessed the sociodemographic and reproductive characteristics of Black and White women. It is explained from the results that White women are more likely to be married (75% vs 56%), over the age of 35 (3.4% vs 1.6%), were higher ranked officers (9% vs. 2%) and had education post high school (21% vs 17%). Moreover, it was also suggested that nulliparous have higher risk of hypertensive disorder of pregnancy (Relative risk (RR)= 2.2, 95% Confidence Interval (CI)=1.8 ,2.7), Transient gestational hype rtension (RR= 2.0, 95% CI= 1.5, 2.7) and preeclampsia (RR=2.8, 95% CI=2.0,3.9). Among parous women thi...

The Romantic City of Venice Essay -- Observation Essay, Descriptive Ess

Venezia, known as Venice to the American, is one of the most unusual and romantic places in the world today. There you hear no car horns, alarms, or even squeaking brakes. There is just peace and quiet with a slight hum of the motor boats zooming by. You can be walking across a bridge where there are two lovers kissing and keep walking to the other side of the area and look back and they are still kissing. There is nothing to interrupt them, not even the slightest care in the world. It is a maze. Around one corner you could run right into the Grand Canal where you can hitch a ride on one of the famous gondolas, or around the next corner you might come to a famous square like the Piazza San Marco where the cobbled ground is covered in pigeons. Think that you know the way? You'd better, because if not, it will be a twisting trip home. Crossing the Rialto Bridge right over the Grand Canal, you can stop and listen, and the only sounds that you will hear are your footsteps, the quiet whispers of people's voices, or the hum of the motor boats that are whisking through the water below. A slight breeze crosses over the bridge and gives a outstanding sense of the natural and clean air that flows there. Across the bridge, you are in the heart of the city where you can take a narrow street called the Merceria that runs right through the city's chief shopping district and all the way back to Saint Mark's Square. The district is full of bustling people, mostly local residents, who are out for their occasional shopping, or have just gone for a stroll to get a couple of scoops of gelatto and just sit on a bench and chat with a friend. Saint Mark's Square is the center of activity in Venice. You can see the Basilica of Saint Mark or the ... ...da." The men on the barge just ignore their order to move, so they yell it again. This time the men on the barge just look over and give them a threatening look then keep unloading their gravel. After the third time, the older man on the barge drops his shovel, turns completely around and yells back at them, "Andarrsene, andare avanti," or go around. A fight breaks out and the men now exchange more unpleasant phrases. Then the men on the boat start their engine, swing their boat around, and head off in the other direction. The workers calmly continue to unload their gravel. When you want relaxation, culture, history, tradition, stimulation, and unique travel experiences, then Venezia is the destination of choice. After one night here, you'll feel the spirit of romance and adventure that lead the Venecians to smuggle the body of Saint Mark from Constantinople. The Romantic City of Venice Essay -- Observation Essay, Descriptive Ess Venezia, known as Venice to the American, is one of the most unusual and romantic places in the world today. There you hear no car horns, alarms, or even squeaking brakes. There is just peace and quiet with a slight hum of the motor boats zooming by. You can be walking across a bridge where there are two lovers kissing and keep walking to the other side of the area and look back and they are still kissing. There is nothing to interrupt them, not even the slightest care in the world. It is a maze. Around one corner you could run right into the Grand Canal where you can hitch a ride on one of the famous gondolas, or around the next corner you might come to a famous square like the Piazza San Marco where the cobbled ground is covered in pigeons. Think that you know the way? You'd better, because if not, it will be a twisting trip home. Crossing the Rialto Bridge right over the Grand Canal, you can stop and listen, and the only sounds that you will hear are your footsteps, the quiet whispers of people's voices, or the hum of the motor boats that are whisking through the water below. A slight breeze crosses over the bridge and gives a outstanding sense of the natural and clean air that flows there. Across the bridge, you are in the heart of the city where you can take a narrow street called the Merceria that runs right through the city's chief shopping district and all the way back to Saint Mark's Square. The district is full of bustling people, mostly local residents, who are out for their occasional shopping, or have just gone for a stroll to get a couple of scoops of gelatto and just sit on a bench and chat with a friend. Saint Mark's Square is the center of activity in Venice. You can see the Basilica of Saint Mark or the ... ...da." The men on the barge just ignore their order to move, so they yell it again. This time the men on the barge just look over and give them a threatening look then keep unloading their gravel. After the third time, the older man on the barge drops his shovel, turns completely around and yells back at them, "Andarrsene, andare avanti," or go around. A fight breaks out and the men now exchange more unpleasant phrases. Then the men on the boat start their engine, swing their boat around, and head off in the other direction. The workers calmly continue to unload their gravel. When you want relaxation, culture, history, tradition, stimulation, and unique travel experiences, then Venezia is the destination of choice. After one night here, you'll feel the spirit of romance and adventure that lead the Venecians to smuggle the body of Saint Mark from Constantinople.