Psycho Movie Reveiw

The film Psycho by Alfred Hitchcock is a horror film made in 1960. The film As yecch caused a huge amount of commotion in 1960 when it was released, it was a movie unlike any other that had ever been made, people were outraged and midtown by this movie for many reasons. In the movie Psycho a young female takes a large amount of cash fro m her job and leaves town planning to disappear, she is caught in a heavy rain storm and is f arced off the road and finds the nearest motel, Motel Bates.She finds that Motel Bates is compel tell vacant so she stays the night and has dinner with the owner; Norman Bates, Norman then eaves and she takes a shower and is brutally stabbed to death in her shower by a woman that app ears to be Normal's mother, the rest of the movie is an about finding the girls killer and figuring o UT what happened. The film Psycho has many great literary, dramatic, and cinematic aspects. The movies plot is very interesting and new and keeps viewers interested the whole mov ie e.The movie also uses many great dramatic aspects to keep the viewer in suspense, for example , when the main character is in the shower and we see that the killer is coming but she doesn't expect it. The movie also has many plot twists that a person watching the movie would not expect, such as the ending of the movie. The movie has amazing cinematic effects such as camera a angles that emphasize the scariness or happiness of a certain place, object, or person. Some things about the movie Psycho I noticed could have been a bit better.O en thing noticed was that the effects were a bit subpart, or could have used work. In the e film, the scene hen the main character is being stabbed the blood is so obviously fake and t he acting was not really great, this made it a big downside for me because it made the movie no t seem as real, and I personally like when I feel like movies are real. Also I wish that they would have e left the background of Norman Bates a bit more of a mystery in t he end of the movie, instead of explaining every little detail. I like when movies leave me wondering about so meeting, and this movie just did not do that.Irony Malamute like the movie Psycho a lot, by the ending of the movie I was very happy with he movie. I really liked how the movie used a very realistic scenario, It made the whole movie very relatable, like it could possibly happen to me, or someone I know. I also liked how the movie kept me in suspense through the whole thing, it was a very fun movie to watch h, and a very well put together movie. So the two most important things that led me to really like e this movie were: how I could really identify with the main character of the movie, and how real sticks the movie was.The other key point that made me really like the movie was: how well the vie was put together and how suspenseful it was. In conclusion, really enjoyed the movie psycho. There were many great asps acts of the movie that liked. The movie also had its faults. There were a few things AIBO t the movie that I didn't like, like how unrealistic the effects were, and some scenes the acting w assn that great. The movie Psycho did have a lot of great things too, and overall I really liked the m vie. Would give the film psycho by Hitchcock a 4. 5 out of 5 for a rating because it was a great movie, but it wasn't flawless.

Current and Noncurrent Essay

When an individual starts a business understanding financial statements are vital to tracking the company profits and losses. The company decisions are often decided by the figures and statistics. The figures are recorded and compared at a later date. Accounting knowledge is the core of the business and every aspect of a growing company depends heavenly on understanding the basic concept of debits and credits. Companies often develop departments that handle a large in flow of activity. The department keeps track of how well the business is performing and should be well staff with enough employees to fits the demands the company. When making certain that the business financial operation is running smoothly knowledge of the difference between current and noncurrent asset should be explored. The organization must also understand the order of liquidity and how it applies to the balance sheet. The accounting department is always concern with the basic concept of assets. An asset is anything that the business owns or will own in the near future. Assets add worth to the business and often determine if the business will have success. Assets are broken down into two groups’ current assets and noncurrent assets. According to Webster 2004, current asset is defined as â€Å"assets that will be sold, used up, or turned into cash within the current accounting period, usually one-year period. † An example of current assets is cash, accounts receivable, supplies, and inventory. Current asset are listed on the financial balance sheet and represent incoming revenue and a future worth to the company. Noncurrent assets are asset that takes longer than an accounting cycle before turning into cash. Noncurrent resources generate profits for the company. An example of noncurrent assets is property, land, equipment, and vehicles. Noncurrent asset also can be a long term investment, and intangible asset. The company may have a truck that the business may want to sell at a lower price or the business may use vehicle to deliver products sold. The truck use would bring cash to the company as a way of gaining revenue for the business. The main difference between current and noncurrent asset is how soon the asset can be turned into cash for the business. Current asset is normally sold within an accounting period and noncurrent asset usually takes over an accounting cycle before turning in cash. The order of liquidity is also important when understanding the business financial statement. The order of liquidity plays a huge role when listing accounts on the company’s balance sheet. The order of liquidity is how the items are listed on the financial sheet. The balance sheet tells â€Å"one† how the business is operating at a specific time. The balance sheet includes the company resources and companies obligations. It also can be used to compare the current year to other years activity. The balance sheet is set up in a horizontal manner. According to Investor word 2011, â€Å"order of liquidity is define as the organization of assets on the balance sheet based on how long the asset will take to turn into cash. † The order of liquidity on the balance sheet is necessary to determining how quickly asset is changed into cash. The account is listed in a descending order of liquidity at the top of the list would be cash and follow by the next assets that are able to turn into cash swiftly. In conclusion, accounting financial statements are vital to the business. The company must have knowledge on how well the company is performing to make important decision. When classifying what asset the business has the organization must know the difference between current asset and noncurrent asset. A current asset is an asset that can be used to purchase other material in small amount of time. A noncurrent asset normally does not convert to cash within an accounting cycle. The order of liquidity is decided by how quickly the company’s asset can turn into cash for the business. The greatest asset for the company is cash and is listed first on the balance sheet. The awareness of what assets are will give the business an accurate account of the business worth.

Stragtegic Management Case Study Example | Topics and Well Written Essays - 750 words

Stragtegic Management - Case Study Example The enormous size of the band had also drained its financial resources besides forcing members to rely on supplies from nearby villages. Travelers were now avoiding the forest altogether in order to prevent their goods from being confiscated. Robin Hood has the unique opportunity of encouraging people to travel through the forest by not robbing them and instead levy a transit tax. He also has the chance to contain the size of his band and remove any weak members who had become a liability for the group. These measures are necessary since the Sheriff’s power and determination are growing constantly. Besides enjoying a mighty political clout, the Sheriff has been probing the group for any weaknesses through a dense network of spies. CORE Competencies of the Company The band enjoys the benefit of dedication amongst all members towards the common cause of fighting against the rich and corrupt. Robin Hood has also knit the group into a disciplined unit where each task or responsibi lity is handled efficiently by an experienced member of the group. The group has also established policies to distribute any proceeds from raids equitably among members and has arrangements in place to store and safeguard the surplus. The group has also devised an efficient spying network that collects information on the movements of the Sheriff and other high-profile individuals in the region. Company Basic Objectives The primary objective of the band is to overthrow the corrupt and oppressive administration of the Sheriff. The band also aims at improving the living standards of the lesser privileged people in the region by targeting rich individuals and distributing their loot among the former. The group also works towards establishing alliances with people who have similar grievances against the government and are interested in fighting against this injustice. Company Basic Business Strategy The band’s leader, Robin Hood, believes in an inclusive approach in his fight agai nst the Sheriff. His primary strategy is to increase the strength and size of his band to match the might of the Sheriff and his men. All members of the band are also trained rigorously in skills like Archery and their strength and vigil is always put to test. There is also evidence that the group believes in covert tactics as it operates out of the forest and plans all its moves in advance based on gathered intelligence. Current Strategic Management Issues As mentioned previously, the group has grown vastly in size and it has become to maintain discipline and respect within the group. There is also a growing sense of uncertainty among members as experienced by Robin Hood, who could not recognize many of his band members. The band’s encampment is now thinly guarded as members have become more relaxed and discipline has become hard to monitor and implement. Robin Hood has given considerable thought to assassinating the Sheriff to take his revenge, but realizes that such a poss ibility is distantly remote. Moreover, the Sheriff enjoys enormous political and royal support and has friends in the judiciary. These factors render any planned move against the Sheriff even more dangerous, raising the chances of retribution if things were to go wrong. Actions which should be taken to address these Issues Firstly, Robin Hood should restrict the size of his band and refrain from including any new members. He should also reduce the size of his current group by retaining the strongest and skilled individuals while assigning

The Different Stages of Prenatal Development Essay

The Different Stages of Prenatal Development - Essay Example In the psychological profession, there are those that take part in Prenatal & Perinatal psychology. Individuals that seek to educate others about psychological development. From the first moment that an individual learns that they are pregnant, there often times are a wide variety of emotions that are experienced by not only themselves but those closest to them. The sense of wonder as to how something like this could have happened but also, an equally felt sense of attention being paid to what the pregnancy would mean to their life, both in the present and going into both the labor and post-delivery, as well as their new child. Over the course of the 40 weeks that a woman experiences pregnancy, the psychological developments that occur are just as relevant, as the fetal developments that are occurring for their child. How psychological responses can be nurtured from the time of development and continue on through the rest of a lifetime. The stages of pregnancy are classified into three categories. According to Buzzle.com (2000-2009, 2010), they are; Conception stage- The conception stage occurs in the first 2 weeks of pregnancy. What it implies is that the body is preparing itself for pregnancy and is taking the necessary steps in order to enhance the process. A prenatal development week by week study shows that in these first 2 weeks the body grows a thick layer of blood perfused tissue in the womb. The process of conception takes about 2 weeks, and after that the egg reaches the uterus where it starts growing. Embryonic stage- Once the egg has reached the uterus, the embryonic stage begins. This continues till about the 11th week of pregnancy, and is the most important of all the stages of prenatal development. The foundational development of the embryo begins in this stage, and as such, due care and precautions must be taken. By around the 4th week, the cellular division is in full flow, and the divisions are made between the cells that will make up the baby, and the cells that will make up the placenta. By the 6th week of pregnancy, the baby develops a heartbeat and arms and legs, so this is a very important stage of prenatal development. The process continues and by the 8th week the teeth and the intestines begin to form as well. By the time the embryonic stage ends at the 11th week, the child has started the development of all major organs, the central nervous system, various joints in the body, and the irises in the eyes. Fetal Development- From the 11th week onwards, the child is called a fetus, and this stage is the last amongst the prenatal development timeline, and it ultimately culminates in the birth of the child. Till about the 16th week the fetus develops hair, nails, vocal cords, genitals, hardened bones, and a functioning liver and kidneys. By about the 20th week fat starts accumulating under the skin, the heart starts pumping more amounts of blood each day, and the baby also starts experiencing hiccups. Prenatal development then slows down a bit, and by the 24th week, the child has formed eyelids and eyebrows, and it weighs about 6 kilograms (1.3 pounds). The development then continues and slowly the lungs start developing, and by the 28th week the

Chapter 15 Assignment Example | Topics and Well Written Essays - 250 words

Chapter 15 - Assignment Example ensitization is a type of counterconditioning that educate and masters the client to remain calm and relaxed in the presence of imagined anxiety-inducing stimuli. This procedure consists of three steps and generally requires 10 sessions. The steps are: relaxation training by therapist, constructing an anxiety hierarchy of all related phobias, pairing relaxation with the situations described in the anxiety hierarchy (Maitland, 2008, p. 232). The person is made to imagine and rethink the perception about the situation that made him anxious. Thus, the person is exposed to the dreaded situation in which he has conditioned response. The systematic desensitization procedure stepwise reduces the intensity of series of responses by relaxation. This technique trains the individual to do psychological adjustment to the perceived threatening situation. It generates incompatible relaxation response which inactivates induced anxiety. To come out of phobia the individual’s irrational though t patterns causing stress, depression, and anxiety are inhibited. Finally, if possible therapist actually exposes his/her client to phobia provoking situation, to evaluate the positive response. This form of behavioral therapy is administered by a psychotherapist, but can be self-exercised and delivers positive outcome through regular practice (Richmond, 2009). This therapy is effective in treating â€Å"free-floating† anxiety, such as social phobia or agoraphobia, performance fears, fear of the dark, elevation phobias, fear of dangerous animals, acquired fears from personal experience etc. (Richmond,

Social Media Application Program Interfaces Assignment

Social Media Application Program Interfaces - Assignment Example The emergence of the World Wide Web has made it possible to reach a large number of people from all over the globe with the simple touch of a button. As a result the social media came into existence which can be described as a virtual platform where individuals can interact with one another as well as seek or give information on various subject matters (Jacobson, Woods & Brail, 2011). The social media application interfaces were created in order to exploit this market segment. An API (Application Program Interface) can be described as a technological platform that allows different software components/programs to run in harmony with one another allowing for a type of connection to be made between them that allows for the sharing of information (Benslimane, Schahram & Amit, 2008). The social media application programs that have been developed have been designed in order to allow the different major social networking sites to run in harmony with one another. The development of these pro grams have allowed for the provision of a number of API services that are available to marketers who are interested in using the social media as a platform for the promotion of their products (Evans & Mckee, 2010). ...and some of more preferential ones that can be used for marketing purposes include: Sharing Features Photographs from one site can be shared onto another site by an individual and this can be said to be one of the most popular features of social media application program interfaces (Evans & Mckee, 2010). For example, a marketer is able to post a picture on their website and provide an option that allows for an individual to share the same photo onto their Facebook page. Information such as news items can also be shared in a similar manner where instead of a photo being reposted, an individual is able to post the link to whatever particular story he wants to share with others (Jacobson, Woods & Brail, 2011). The main reason for using this service would be to reduce the amount of work that a marketer has to do through the creation of such shortcuts where they are not only able to share things on other social networks faster and more easily (Benslimane, Schahram & Amit, 2008). The feature also encourages individuals to help with the marketing through providing them with the share option. Embedding This is a process that has similarities to that of the share feature and can be said to be slowly fading from the scene (Evans & Mckee, 2010). It still has its advantages however as one is able to embed any content they desire to share to the profile of a social media site making it accessible to everyone.

Writer's choice Article Example | Topics and Well Written Essays - 250 words - 2

Writer's choice - Article Example Simplicity is maintained in the disciplinary plans at different stages of the corrective course.Every decision that the top management council, behaviour committee, as well as panels come to, are made public unless the act is considered to be not in the interest of the public. More details are put out in the publication plan of the disciplinary plans of financing reporting council. Safeguarding the public interest by protecting the public, maintaining public confidence in the accountancy and actuarial professions and declaring and upholding proper standards of conduct by accountants and actuaries; The FRC can start a disciplinary investigation in one of two ways: (i) the professional bodies can refer cases to the FRC; and (ii) the FRC may decide of its own accord to investigate a matter.   The Conduct Committee will consider each case identified or referred to it and decide whether or not the criteria for an investigation are met. Investigations are conducted by Executive Counsel and the professional discipline team within the Conduct Division.   The decision about whether to bring disciplinary proceedings rests with Executive Counsel.   If disciplinary proceedings are to be commenced, Executive Counsel will file a complaint with the Conduct Committee.   The Conduct Committee will instruct the Convener to appoint a Disciplinary Tribunal. Transparency is provided for in the disciplinary Schemes at various stages of the disciplinary process.   All decisions made by the Conduct Committee, Executive Counsel and Tribunals are publicised unless the Conduct Committee considers publication would not be in the public interest.   Further detail is set out in the FRC’s Publication Policy for the Disciplinary

Physical Reality Essay Example | Topics and Well Written Essays - 750 words

Physical Reality - Essay Example As a matter of fact, scientifically speaking, my senses serve merely as extension cords to my brain. My senses cannot experience anything by themselves. It is my brain that decodes what is happening with my senses, and makes 'sense' out of that. Let us take a simple example to understand this. When I travel in a train, and look out of the window, my sense of sight tells me that all the trees and people are moving in the opposite direction. My brain, however, unscrambles the data received by my eyes, and informs me that it is I sitting in the train and the train itself, which move forward. And I am willing to listen to the message that my brain gives me, although it contradicts what my eyes 'see'. So it is my brain, and the way I look at the world, which dictates how I see and experience it, and which I term reality. (Note, that a child, whose brain has not been conditioned will insist that it is the trees and the people that are moving, and not the train!) There is no objective reality (as I stated earlier) even if for our arguments' sake we accepted that our brains processed data in identical ways (which they do not). For what my senses experience, and the data that my brain receives would differ, depending on the place where I stand when viewing phenomena. During a solar eclipse, if I stand in the umbra, I would claim that the sun is black, but if you stand within the penumbra you would see it as a sliver. So what we see or experience depends on where we stand, our perspective. My thought processes therefore gives me my reality, and my identity. ("I think, therefore I am" - Decartes )If we are asked the question, "which is softer, a starched linen napkin or a rose petal"(Chopra 186) we can answer this without having to actually find a napkin or a petal. The reason I am able to do this is because I have gone to a subtler level of the sense of touch, and am able to visualize that touch. Similarly I can go to subtle levels of the other senses (sights, smells etc.). Deepak Chopra states that this level of the mind is not the subtlest that we can reach. We can go deeper. When we meditate the visual image of the rose would become fainter on the screen of our mind, till nothing remains but the screen itself. "Then one would be at the true origin of the senses, the field of intelligence itself" (Chopra 186)There are several other dimensions of reality, apart from the 'physical', which, as we discussed earlier is not so objective a thing as we may imagine, but quite a subjective phenomenon. Time and energy are two of the other dimensions of reality. Think of time: what happens if we travel faster than the speed of light Reality as we know would cease to exist then, and we may travel into yesterday. Coming to energy - those who practice Reiki1 state that they experience the energy that they transmit and receive in the process of healing, as a feeling of warmth, or a tingling sensation. The fact that energy is a vital

The Competitive Advantage of China Essay Example | Topics and Well Written Essays - 500 words

The Competitive Advantage of China - Essay Example The country is ranked very low on considerations of favoritism in government decision making (Rank 43rd), ethical behavior (47th) Intellectual property protection (58th) and auditing and accounting standards (95th). These are artificial constraints and businesses have to be more innovative (manipulative) to succeed. The extent of sophistication of China's competitive advantage was quite poor, the country being ranked at 59th on this factor. Its competitiveness is based more on providing cheap labor and natural resources rather than unique and sophisticated products, technologies and processes. The country's state owned enterprises and the banking sector are still in deep trouble, government intervention to protect these lead to skewed decisions. Levels of financial intermediation are low and the state has had to intervene from time to time to mitigate the adverse effects of a large, non-performing loan portfolio. Added to this is the artificially fixed exchange rate that has remained unchanged at 8.28 Rmb/US$ in the period under review. Floating of the Yuan to see its market driven level shall have major repercussions on the economy as it likely to appreciate considerably making Chinese products more expensive and allow competition from other countries. In terms of consumer sophistication China ranked 42nd; and only 64th in terms of the extent to which its domestic consumers actively de

Understand How to Set Up a Home Based Child Care Service Task Essay Example for Free

Understand How to Set Up a Home Based Child Care Service Task Essay Understand how to set up a home based child care service 1. Outline the current legislation covering the home based childcare, and the role of regulatory bodies. Current Legislation There are many different Legislation being brought out in place to help maintain and improve services, for example; Every Child Matters In 2003, the Government made a new legislation called Every Child Matters. This was published due to a report into the death of Victoria Climbie. There was a wide discussion between people working in childrens services, with parents, children and young people. Following the discussion, the Government published Every Child Matters: the Next Steps and passed the Children Act 2004, providing the legislative spine for developing more effective and accessible services focused around the needs of children, young people and families. Every Child Matters: Change for Children was published in November 2004. This is a new approach to the well-being of children and young people from birth to age 19. The Governments aim is for every child, whatever their background or their circumstances, to have the support they need to: †¢ Be healthy Stay safe †¢ Enjoy and achieve †¢ Make a positive contribution †¢ Achieve economic well-being Meaning that every organisation involved in providing services to children, from hospitals, schools, the police and voluntary groups. Where they will be teaming up in new ways, sharing information and working together, to protect children and young people from harm and help them achieve what they want in lif e. Childcare Act 2006 The Childcare Act, passed into law on 11 July 2006, is pioneering legislation – the first ever exclusively concerned with Early Years and childcare. The Act will help transform childcare and Early Years services in England for generations to come, taking forward some of the key commitments from The Ten Year Strategy published in December 2004. Measures in the Act formalise the important strategic role Local Authorities play through a set of new duties. These duties will require authorities to: †¢ Improve the five Every Child Matters (ECM) outcomes for all pre-school children and reduce inequalities in these outcomes †¢ Secure sufficient childcare for working parents provide a better parental information service The Act also reforms and simplifies Early Years regulation and inspection arrangements providing for a new integrated education and care quality framework (for pre-school children) and the new Ofsted Childcare Register. The sufficiency, information and outcomes duties came into effect from 1 April 2008 and the remaining provisions from September 2008. Other legislation is; Early Years Foundation Stage (EYFS), The Play Strategy, The Charter for Children’s Play, Children’s Centres, Extended Services and Childrens Trusts. Ofsted Ofsted is the office for standards in Education, childrens services and skills. They make sure that people achieve excellence in care for adults, children and young people. Ofsted inspect the following services: †¢ Maintained schools and academies †¢ Some independent schools †¢ Early years and childcare †¢ Children’s centres; children’s homes †¢ Family centres †¢ Adoption and fostering services and agencies †¢ CAFCASS †¢ Children’s services in local authorities †¢ Initial teacher training †¢ Further education colleges and 14 to 19 provision A wide range of work-based learning and skills training †¢ Adult and community learning †¢ Probation services †¢ Education and training in prisons and other secure establishments. Ofsted assess children services in local areas and inspect services for looked after children, safeguarding and child protection. Ofsteds job is to check places that adults, youn g people and children are looked after and the people who look after adults, children and young people. They check to see if people are doing a good job in looking after, if they are not they try to help them get better. Ofsted inspect children services e. g. childminders, schools, nurserys, adult learning and skill’s centres etc. to see if the standard of care for adults, children and young people, after their inspections they carry out a report of what they have found, where you will receive a grade (Grade 1 Outstand, Grade 2 Good, Grade 3 Requires Improvement and Grade 4 Inadequate) depending on your grade some inspectors will have to revisit you for a second report where you must improve your grade to stay open or in business. Ofsteds job is to make sure that all adults, children and young people who are being cared for are safe, being looked after properly, to improve childrens services, to make sure childrens services focus on the interests of the children and young people, parents, adult learners and employers who use them and also to see that the services for children are efficient and effective. Ofsted’s Strategic Plan 2011-2015 sets out how they will try to fulfil their responsibilities to inspect and regulate services for children, young people and learners. The plan sets out how they will achieve four priorities: Better outcomes Driving improvement for children and learners of all ages †¢ Better inspection and regulation Improving the way we work in order to provide sharper accountability that focuses on underperformance and drives fairness for those using services †¢ Better public involvement Ensuring that people’s views and experiences inform how and when we inspect and regulate; and empowering people with the information they need to make choices and hold services to account †¢ Better ways of working Using our resources responsibly in effective, efficient and sustainable ways that focus on the front line.

Evaluating the financial performance of Deloitte LLP

Evaluating the financial performance of Deloitte LLP All of the research topics are appealing although challenging but it was apparent that I have to choose the topic that meets the research requirements such as accessibility and quality of information and clear understandability of what is required in a particular topic. After spending a lot of time in selecting the best topic for me, I came to the conclusion that I should go for topic no. 8 The business and financial performance of an organisation over a three year period. The rationales behind choosing this topic are: I have been trained in ACCA studies as how to evaluate an organisations performance using ratio analysis and other techniques. The research on this topic will help me to consolidate my knowledge and put me in a strong position to carry out this study. Accessibility and the quality of the information required for this topic was much easy to obtain as compared to other topics. To carry out the business and financial evaluation I need the audited annual reports and other strategic information of an organization which should be relevant, reliable and readily available thus enhancing the quality of this research project. Part of the accountants role is to help companies in analysing and interpreting the financial performance and position of the organisation and advise the client in which particular areas they are performing well or where they need improvements and to answer such questions as to why the particular ratios are boosting or declining. Without any doubt, this research will help me in my practical life as an accountant. Reasons for choosing the organization: It was clear in my mind from beginning that I should undertake the research on an accounting firm because it is within my profession. I made my mind that I will pick any one of the big four i.e. PwC (PricewaterhouseCoopers), KPMG, Ernst Young and Deloitte Touche Tomatshu. As these firms are LLPs (Limited liability partnerships) I faced the difficulty of the amount of information available because LLPs are not under the same extent of public domain as compared to public listed companies which publish substantial amount of information and are subject to regulations regarding the disclosure of the information. First I thought that I should carry out research on PwC as it ranks number 1 in big 4s but when I started searching on the internet about big 4s then I found much information about Deloitte and even their website and annual reports were much comprehensive so I decided to choose Deloitte LLP. The main reasons for choosing Deloitte LLP were: It is one of the largest professional services firms ranking 3rd (Vault Accounting firm ranking 2008). This ranking is based on the sales revenue generated by the firm and other factors such as working life etc. I wanted to carry out the research on a top ranked firm as there is a lot to learn from successful firms. Deloitte LLP is the market leader in the professional services industry and a very reputable organisation. Undertaking the research on this firm will help me explore why this firm is flourishing. Moreover, after finishing my ACCA qualification I would like to work in an accounting firm and doing the research on Deloitte LLP will help me understand the nature, market, culture and governance of the accounting firms. Project Objective The objective of this research project is to evaluate the business and financial performance of Deloitte LLP with last years and with its competitors PwC for the years ended 31st May 2006, 2007 and 2008. The Research Questions I identified the research questions which will help me achieve the project objective. Focusing on these questions will help me keep the research on track and to the point. These research questions are: What are the firms objectives and what strategy has been adopted to achieve them? How did the firm perform in terms of profitability and what are the main factors affecting its performance? What are the trends in the liquidity position and is the cash management of the firm effective? Is the organisation growing? If so, what sources of finance does it use and how does it impact on their gearing levels? How has the organisation been influenced by the current economic downturn and how will it impact on the next year performance? The Research Design To evaluate the business performance of the firm different modules such as mission analysis, Porters five forces and SWOT analysis have been used to analyse the industry and evaluate firms strength, weaknesses, threats and opportunities. To interpret the financial health of the organization, ratios have been calculated for three years which are then used as a basis for historical and competitor benchmarking. These techniques include comparing the financial performance of the organization with its prior years and those of its competitors. Focusing on financial ratios are not enough to come up with the whole picture so other non-financial performance indicators have been used as well. Trend analysis has been used to identify the changes from year to year. These analytical techniques will assist to analyse, interpret and evaluate the organisations performance and support to come up with the appropriate conclusions. Part 2 Information gathering To evaluate the business and financial performance of Deloitte LLP, I require reliable, qualitative, quantitative and sufficient information that not only focuses on financial and business perspective of the organisation but also industry specific knowledge such as is the market growing or declining, who are the market leaders and what is their strategy. During the information gathering stage, I have not just collected the information about the firm but also kept an eye on its competitors activities. This parallel approach helps me in benchmarking exercise. Types of research methods: Based on this, two key sources of information were used i.e. primary and secondary sources. Both of these methods have their own pros and cons. Primary research is more reliable, relevant and is tailored to the research needs. However, this approach is very time consuming and expensive and usually not available as compared to secondary sources which are readily available and easy to access but may not meet research questions and is less reliable. During the information gathering stage, less field research has been undertaken and contacted the firm only if any particular information is not available from the secondary sources. Primary research was done for one particular issue that arose during the research and that was to understand the legal structure of Deloitte Touche Tohmatsu and its member firms. The only method used for this primary research was emails. However, most of the information required for this research was available from the secondary sources and have been listed below: The firms website: The organizations website www.deloitte.com provided me with much of the information about the firms history, their vision and strategy, leadership, the services in which they are specialized, the industries to which it provides services and the latest news about the firms activities. However, to critically evaluate the organizations performance I need to seek more information outside the companys website as every company is tempted to give a positive image of their organization so I went ahead and used its competitors website as well and other external media. Annual reports: The annual reports of Deloitte LLP are the vital source of information for this research and are easily accessible from the firms website. The information obtained from the annual reports is used in calculating and interpreting the financial ratios. The financial statements also include last year performance which helped me a lot in analyzing the trends in performance and moreover it includes the graphs and charts that assisted me a lot to understand it in less time. However, there is too much information in the annual reports so its easy to get overwhelmed. Books: To get the initial guide on how to start the project I have read BSc (Hons) in applied accounting published by BBP learning media. The book guided me on how to approach this project in a more formal and organised way and facilitated me in every stage of the research from choosing the research topic to writing the skills and learning statement. Other books that I used for the project are drawn from ACCA syllabus. These books are used with the aim to refresh my mind with what I have learnt in ACCA studies. Electronic researches: A vast majority of information is available in the electronic media which benefited a lot during the research stage. The websites are used to get the latest news and other related information. These websites not only provided me the information about Deloitte LLP but also that of its competitors and market. Regulatory body website: The Professional oversight board is a UK regulatory body which specializes in auditing, accounting and oversights the accounting profession. The website used in this research was www.frc.org.uk. The website contains reports about the accountancy market and key facts and trends. Part 3 The analysis, results conclusions: The firm: Deloitte LLP is the UK member firm of Deloitte Touche Tohmatsu (DTT), a Swiss Vereinwhose member firms are a network of legally separate and independent entities. Swiss Vereinis the structure that is recognised under the current composition of Swiss law where organizations are established as Limited liability business. Swiss Vereinorganisations are characterised with a corporate organisation that is decentralised. (Swiss Verein). DTT does not provide services to clients, or direct, manage or control its member firms. This decentralised structure allows DTT organisation to establish policies; member firms apply these policies in quality assurance processes that comply with the local regulatory, legislative and professional requirements. (Annual report 2008) Business Analysis: The Mission strategy: The firms mission is to be recognised as the best professional service provider and its slogan is To help clients and people excel. The firm achieves this by identifying and focusing on the needs of clients, providing the high standard professional services and by investing in their people. (Mission statement). Our mission makes reference to our people, as management recognises their importance in achieving our vision, (Deloitte Orla Graham, HR manager). Deloitte aims to be the number one firm for career and personal development and they have a clear strategy to achieve this. Its strategy involves providing continuous training and development opportunities to their staff to ensure that the services provided to the clients are up to the highest standard of quality and complies with all the regulations.In the past, Deloitte has focused on scale and global coverage but now it is focusing on the standard of excellence (Deloitte Vision strategy). In 2003, Deloitte was recognised as the UKs fastest growing professional firm and in the last few years the firm was acknowledged because they have broader range of skills and highest quality services showing their proficiency. Their strategy focuses on four elements: Broader range of capabilities than its competitors Focus on quality The environment where people can develop and excel A culture that emphasis teaming and high performance (Annual report 2008) The Services offered by the firm: The firm specialises in four services which are Audit, Consultancy, Tax and Corporate finance. These services are provided in different industries such as non-profit organisations, real estate, sports business group, manufacturing, tourism, hospitality leisure, technology, media communication etc. Porters five forces and market analysis: Porter five forces is the framework for industry analysis that identifies the five factors which influence the performance and position within the given market. Although there are several thousand firms in the market but the audit and consultancy market is highly concentrated and dominated by the big fours in the UK and globally. Deloitte touche, KPMG, PwC and Ernst and young audit all of the FTSE 100 companies and represent 99% of the audit fees in the FTSE 350 showing that the market is much concentrated by the big four accountancy firms.. There are two segments of the market. The first one is FTSE 100 companies and FTSE 250 which are covered by the big four and the other segment is the smaller listed companies which are serviced by both the Big four and mid-tier firms (Oxera Report- April 2006). Threats of new entrants in the market are low because of high costs, long payback period and significant business risk. Threats of substitute within accountancy market are also very low because audit, tax and other accounting services are required by law and regulations. The accountancy market in the UK is still growing, but at a much slower rate than in the late 1990s (PRlog Press release 11 April 2007) The main clients of big four accounting firms are the top ranked companies listed on the stock exchange and the stakeholders (lenders, shareholders etc) of these FTSE companies require them to appoint big four accounting firms for professional services because they have the expertise and technical capability to deal with the complexity of these companies which restricts the buyer power within the audit market. As seen, these companies have effectively no choice of auditors other than Big 4s as large companies do not favor the mid-tier firms There is a strong competition in the market particularly between big 4s. Tendering process is been used to gain new clients. However, these firms may find it difficult to offer clients different services to gain competitive advantage as most of the accountancy services are standardized. Switching rates in the market are low- around 4% per year on average for listed companies. Few companies have an explicit policy of switching auditors at regular intervals and competitive tendering does not occur frequently -nearly 75% of the companies surveyed tender once every five years or less, and more than 70% of the FTSE companies have not held competitive tendering in the last 15 years. Organizing tenders, and then changing auditors are costly to both the accounting firms and companies. (Oxera Report- April 2006) SWOT Analysis: The SWOT analysis of Deloitte has been conducted solely with the aim of understanding and evaluating the strengths, weaknesses, opportunities and threats and is detailed below: Strengths: Reputation Brand of the firm Deloitte has been enjoying good reputation and has brand awareness in the market. This reputation and brand are the intangible unique resources and facilitate the firm to attract multinational clients, this helps them to charge premium for the quality services provided and thus increases revenue and profitability. Skilled staff and effective leadership As the firm is in service industry, keeping an effective management team is a key for its success. The senior management team has been drawn from wide range of sources and helps the firm to have diversity in the skills and this could be evidenced in Sunday times, where Deloitte has been listed in the Best big companies to work and also have been named as the No. 1 graduate employer in finance and professional services in the National Graduate Recruitment Awards, (Award winners) taking the award from PwC which has held top spot for the past three years. These highly qualified and experienced staff flourishes the firm to provide the clients with best quality services in a professional manner. . Quality Culture The firm has a high quality and high performance culture. This is achieved by embedding quality into people via learning, training and awarding employees with high performance through competitive reward strategy. This facilitates the firm to offer quality services to its clients which results in high customer satisfaction rate. Weaknesses: The structure The firm operates as a limited liability partnership. Under this structure, partners have limited liability and are not responsible for the misconduct of the other partners but due to this structure the firm may find it difficult to raise finance other than relying on partners and bank loans. Opportunities: During the current economic downturn, most of the companies are reviewing for cash flow management, risk management policies to ensure there are appropriate procedures in place to avoid any losses, and optimising costs etc. This brings an opportunity for Deloitte to enhance its business and risk management services to advise on the risk practices adopted by the clients. Moreover, during the recession a lot of companies are filing for bankruptcies which may also result in increase in consultancy service demand as clients may be looking for administration and restructuring advice. Deloitte is utilising this opportunity as this could be evidenced when Louise Brittain (UKs leading insolvency practitioner) joined the firm in its reorganisation service practice and will aid the firm in getting high profile appointments. ( Deloitte Press release 12 Feb 2009) Deloitte has been appointed as administrators of Land of leather (furniture store retailer), Woolworth Plc (the high street retailer), Entertainment UK (UKs leading distributor of entertainment products) showing that the firm is well equipped to meet the opportunities. However, these opportunities are short term in nature and the firm needs to identify other long term opportunities from the market that exploit their strengths. Threats: As accountancy is not a recession proof profession, the current economic crisis has brought threats for Deloitte and may have serious consequences. As Deloitte LLP provides audit services to clients that involves giving appropriate opinion on the truth and fairness of the financial statements and on the going concern assumption (whether the clients will be in existence in the foreseeable future). During this financial crisis, accounting firms need to have prudent approach in carrying out the audits of clients as during the recession the clients may be tempted to use dubious accounting practice to retain the shareholders confidence. Also, auditors are under pressure to carry out detailed testing whether the client is able to borrow money from its bank due to insufficient borrowing facilities in the economy. Inappropriate opinion given on the future existence of the client may put auditors in the risk of being sued for negligence and may result in fines and penalties. Moreover, many companies have filed for bankruptcies which will reduce the client base for Deloitte and will impact on the performance. Non financial performance evaluation: Staff satisfaction: One of the critical success factors for Deloitte is the skilled and highly motivated staff. These people are the unique assets and will underpin the performance of the firm. The survey conducted by the The Workplace Engagement Specialist shows high level of pride and job satisfaction among staff with 76% staff proud to work for the firm and 72% find their job stimulating. Deloitte spends about  £12m a year on developing its employees and has a dedicated team of trainers who can help their staff and every staff member has a career development adviser. (The Workplace Engagement Specialist) Quality: Quality is the core competence of Deloitte and a key factor in retaining the existing clients and attracting the new appointments. Deloitte has a high performance culture where providing the high quality service is paramount which helps the firm to gain competitive advantage. Their Quality Agenda focuses on three elements; clients, infrastructure and people. The firm emphasises in understanding the clients expectations and this is achieved by working closely with clients, embedding the quality into their people and infrastructure which focuses on effective leadership, internal training programs, professional standards and review assessments. (Annual report). New partners / talent: Recruiting the required level of staff is as important as maintaining the skilled staff. It is essential for the firm to bring new talent. The firm is seen as continuously investing in people; in 2007, there were 11,000 partners and member staff working across UK. In 2008, this number increased to 12,000. Deloitte has high staff turnover rate of 17% (Sunday times) as compared with its competitor PwC which was 13% (PwC Annual Report 2008) indicating staff is less satisfied with the firm comparatively and leaving at a higher rate than PwC even though PwC has more number of staff than Deloitte still their staff turnover ratio is low. Financial performance evaluation using Ratio analyses: Ratio analysis is the widely used technique in evaluating the organsation`s financial performance because this method helps to summarise the results in a simple way and moreover inter firm comparison helps to conclude how is the organisation performing in relation to industry and other organisations within the market and encourages to think out side the box. The main indicators used to evaluate the firms performance are sales growth, profitability, liquidity measures and financing arrangements and are discussed below. Sales Trend Analysis: The revenue of the firm is constantly increasing. Gross revenue increased by 11.5% in the year ended 31st May 2008 as benchmarked with last year exceeding the  £2000m target to  £2,010m. The competitor PwCs revenue was  £ 2,244m in 2008 which was a 7% increase in revenue as compared to last year showing that Deloitte is growing rapidly as compared to its competitors. The Deloittes revenue and that of its competitor PwC has been shown in the following graph comparing the revenue from year to year. The group is managed by the matrix structure which incorporates both service lines and the nature of the market to which services are supplied (Annual Report 2008).The sales revenue analysed by service line/segment has been shown below. Interpretation: Revenue analysis 2006: Overall, turnover grew by 15% to  £1,559m and 32%, 27%, 24% and 17% of the revenue was contributed by audit, tax, consultancy and corporate finance respectively. The consultancy division performed very well in 2006 as the divisions revenue grew by 22% and this growth has led the Deloitte being recognized as the markets leading business consultancy service provider. In 2006, the audit division contributed the substantial amount of revenue and increased by 17.2% during the year as the audit market share in FTSE 100 and FTSE 250 continues to grow. Revenue analysis 2007: Revenue grew by 15.6% to  £1,802m when PwCs revenue grew by only 6% to  £2,107m indicating that Deloitte is growing at the faster rate than its competitors. The reason for this growth was the strong market, reputation and talented staff which have given Deloitte the opportunity to gain new clients and win many new assignments from existing clients all across business segments and industries according to Chief executive. In 2007, the firms revenue grew by higher rate than its competitors which was 6.1% for PwC LLP and 10.5% for KPMG LLP. Once again, the significant amount of revenue was contributed by the audit division. The consultancy division is also growing but at slow rate as compared to last year. Overall, all the divisions revenue grew and ultimately resulted in a healthy progressive year. Revenue analysis 2008: In 2008, the firm exceeded its  £2b target and reported a strong growth of 11.5% given the complex markets. Deloitte is seen as having a superior performance than its competitors PwC as their revenue only grew by 7%. On this excellent performance, Deloittes CEO claimed that they have surpassed their competitor PwC in terms of standing in the market place but PwCs new chairman, Ian Powell denied Deloittes claims that it has overhauled its rivals in terms of reputation saying it was pretty difficult to prove. (Accountancy age -14 Aug 2008) The reason for this growth is the Deloitte brand, the experienced professional staff and managements efforts to identify and capture high growth opportunities. All the divisions are growing but at slower rate as compared to last year. The reason for this could be the UK economy shrinking which has restricted many business opportunities for organisations which certainty impacts consultancy and corporate finance divisions. Moreover, in this economic crisis, clients are forced to reduce costs so they may have appointed mid-tier firms which may have influenced Deloitte`s performance. However, audit division grew by 11% and is now the co-leader in the share of FTSE 250 audits. (Annual report 2008). Profitability ratios: Profitability ratios measure the performance of the management and the return they are generating from the assets invested in the business by the partners. Gross profit margin: Gross profit margin measures the firms profitability from its operations and represents the relationship between sales revenue and directly related costs in providing services to clients and is calculated as: Gross profit margin = Gross profit / Sales revenue x 100 The gross profit margin of year ended 2006, 2007 and 2008 are 49%, 49% and 50% respectively showing that the firms gross profit is increasing. As Deloitte is in service industry, the only directly related costs are staff costs and expenses disbursements on client assignments and gross profit is calculated as the difference between the sales revenue and these directly related costs. The firm gross margin is nearly constant in the last three years. This shows that the firm is very efficient in controlling its costs in relation to its sales and in a better position to cover its other costs such as interest, tax etc. The staff costs are the major cost in providing services and represent 36.3%, 36.8% and 35.5% of sales revenue in the last three years, which are nearly constant. Net profit margin: It is the ratio that measures the overall performance of the firm after all the expenses have been deducted such as interest and tax and is calculated as: Net profit margin = Profit after interest and tax / Sales revenue x 100 There was an upward trend in the net profit margin in the last three years and net profit margin was 29%, 31% and 32% in 2006, 2007 and 2008 respectively. As seen in the chart, where PwCs net profit margin is declining from 35% in 2006 to 33.3% in 2007 and 30% in 2008 Deloittes net profit margin is increasing. However, where the sales revenue increased by 12% in 2008 net profit margin only increased by 3% which shows that although the firm is growing in terms of revenue and profitability but not in a consistent way i.e. if sales are growing then net profits should also increase by the same proportion (although it is very ideal situation) but it is not the case with the firm. Overall, the firms net profit margin is increasing. The net profit margin of Deloitte was higher as compared to competitors net profit margin which was 30% for PwC and 20.40% for KPMG in 2008. Even though the competitors revenue and net profit was higher but the net profit margin ratio was low as compared to Delo ittes indicating that the firm is earning high profitability rate than its competitors. Profit per partner: The profit per partner of Deloitte and PwC LLP is shown below: The profit per partner calculated above represents an average figure but partners share profits based upon the evaluation and the contribution of each individual partner to achieve the strategic objectives of the firm. Although the firms average number of partners also increased from 641 to 672 members in 2008 but it didnt deteriorate the average profit per partner because of rising profits. As seen in the chart, where Deloittes average profit per partner is increasing PwCs profit per partner is decreasing. The profit per partner is consistently increasing which will ultimately results in partners more confidence in the firms performance. Liquidity ratios and Cash flow management: For a successful firm, making a healthy profit is not enough; the firm must be effective in cash management because cash is considered as the lifeblood of the organisation. Profitability measures are subject to criticism of manipulation and short termism but cash/liquidity measures are hard to manipulate and gives an indication of the firms solvency position. The liquidity ratios with their interpretation are given below: Current ratio Current ratio measures the firms ability to cover its current liabilities (short term debts and obligations) by its current assets. Higher current ratio indicates that the firm is liquid. The ideal ratio is considered to be 2:1 i.e. the organization has twice assets to cover its current liabilities but it differs from industry to industry. Current ratio is calculated as = Current assets / Current liabilities The firms liquidity position is steadily improving. In 2006, the firm has a cash balance of  £10m and an overdraft of  £22m showing a net deficit of  £12m but the firm has other liquid assets to cover its current liabilities thus a current ratio of 1.7. This overdraft had been repaid in the next year with the cash cash equivalents of  £51m showing a healthy cash position with a current ratio of 1.9. In 2008, the company has a strong liquidity position when it accomplished the ultimate benchmark level of 2:1 which was in line with PwCs current ratio of 2:1 and was higher than KPMGs which was 1.5:1. The reason for this is that the firms current assets grew by 19% while current liabilities increased by just 6% in 2008 and is moving towards more stable position. Receivables Day Ratio: Receivables day measures the average number of days the receivables take to pay for the services provided. The firm has an effective working capital management if the receivables pay within the credit period given to them as the firm will also be able to meet its short term obligations as they fall due. Receivables day ratio = Receivables / Credit sales x 365 The receivables day ratio has been constantly improving from 116 days in 2006 to 104 days in 2007 and 101 days in 2008 showing that the firm is recovering its money back from receivables more efficiently. However, the receivables collection period of the firm is very high as the competitors collection period which is in the range of 80-90 days indicating that Deloitte is offering its clients extended credit terms to boost revenue. Although the firms sales revenue is increasing with an increase in receivables yet the firm managed to keeps the receivables collection period improving. Operating cash flow ratio (OCF): OCF ratio measures the liquidity position. Using cash flow as opposed to income or profit is a better measure as it expresses the firms ability to pay its short term debt from the cash generated from its operations. If the ratio is less than 1, it indicates that the firm is not raising enough cash from its operations to meet its short term obligations and may indicate the need to raise additional funds from other sources to pay its debts on time

An Interpretation of Kant’s Metaphysical Deduction of the Categories Es

In what appears to be an important section of the Critique of Pure Reason, when Kant attempts to show the natural connection between the table of judgment and the table of categories, there is a cryptic little paragraph: The same function that gives unity to the different representations in a judgment also gives unity to the mere synthesis of different representations in an intuition, which, expressed generally, is called the pure concept of understanding. The same understanding, therefore, and indeed by means of the very same actions through which it brings the logical form of a judgment into concepts by means of the analytical unity, also brings a transcendental content into its representations by means of the synthetic unity of the manifold in intuition in general, on account of which they are called pure concepts of the understanding that pertain to objects a priori; this can never be accomplished by universal logic. A79, B105 This paragraph is purported to be the possible key to understanding the argument for the deduction of the categories, and is often referred to as the metaphysical deduction of the categories. Kant will attempt to use the forms of logical judgment to deduce the forms of cognitions in general. The passage contains two sentences, but is nearly unapproachable, even at the level of individual clauses. However, it contains an important step in the argument of the critique, one that not only allows Kant to move between the table of judgments and the table of categories, but also that indicates the transcendental role of the understanding; the way in which intellectual conditions operate to allow the possibility of experience, made manifest by an examination of logic. Points of Interpretation The ‘pu... ...lieve that the first sentence contains premises that imply a conclusion contained in the second sentence. Indeed they are premises about what is known about the understanding a priori, and lead to a conclusion that is not surprising, once the premises are properly understood. 3 I can see why someone might see the first sentence as containing the conclusion of the argument, but they could only be so motivated if they read 'the pure concept of understanding' as the categories in general, but they would seem to be committed to saying that the categories operate in general logic as the analytic unity, which, from my point of view, does not seem like the right reading. 4 The knowledge element of experience is given in judgment form, but I am not sure if Kant wants to admit non-knowledge elements into experience, passions, etc...

Biblical References in The Matrix :: Film, Movie, Matrix

While many may appreciate The Matrix for it’s over-the- top fight scenes, there is much to be gained from the film’s biblical references that gives us a deeper and richer understanding of the film. The Matrix series is much more than an action-packed sci-fi thriller. After one view of this film for the second and third time, we start to notice a great deal of symbolism. This symbolism starts to paint a completely different picture than the images of humans battling machines. It is a religious story, with symbols deeply set in the Christian faith. The Matrix contains religious symbolism through its four main characters, Morpheus, Neo, Trinity and Cypher. In that each character personifies the â€Å"Father,† the â€Å"Son,† â€Å"Satan,† and the â€Å"Holy Spirit† of the Christian beliefs only shown through the amazing performances of the actors. A critic by the name of Shawn Levy said "The Matrix slams you back in your chair, pops open your eyes and leaves your jaw hanging slack in amazement."(metacritic.com) The protagonist Thomas Anderson in the series is one of billions of humans connected to the Matrix, he is a quiet programmer for the "respectable software company" Metacortex. Thomas Anderson is the character in the movie whose later alias becomes â€Å"Neo†. Which an anagram for â€Å"the one† a name that is most profound parallel to the Bible. Coincidence I think not. Neo is the Christ-figure in The Matrix who is sent to liberate men from their fallen and enslaved state Zion that is the last human city on earth, paralleling the Zion of the Bible. Morpheus and other believers herald him as the â€Å"One.† Neo or Christ sets humans free from the matrix or sin as agent Smith who in terms is Satan. Neo has a resurrection scene at the end of the first installment of The Matrix. In this scene Smith kills him, and his coming back to life serves as a testament to his power, and sets the stage for Neo’s final sacrifice at the end of the third movie. It is the scene at the end of the trilogy when Neo makes his Christ-like death. After this sacrifice, Neo is lifted into the sky, the same way one might describe Christ’s resurrection. Neo's performance was so good that famous hollywood director Quienten

pluto :: essays research papers

Pluto Come wander with me, she said, Into regions yet untrod; And read what is still unread In the manuscripts of God. - Longfellow Although Pluto was discovered in 1930, limited information on the distant planet delayed a realistic understanding of its characteristics. Today Pluto remains the only planet that has not been visited by a spacecraft, yet an increasing amount of information is unfolding about this peculiar planet. The uniqueness of Pluto's orbit, rotational relationship with its satellite, spin axis, and light variations all give the planet a certain appeal. Pluto is usually farther from the Sun than any of the nine planets; however, due to the eccentricity of its orbit, it is closer than Neptune for 20 years out of its 249 year orbit. Pluto crossed Neptune's orbit January 21, 1979, made its closest approach September 5, 1989, and will remain within the orbit of Neptune until February 11, 1999. This will not occur again until September 2226. As Pluto approaches perihelion it reaches its maximum distance from the ecliptic due to its 17-degree inclination. Thus, it is far above or below the plane of Neptune's orbit. Under these conditions, Pluto and Neptune will not collide and do not approach closer than 18 A.U. to one another. Pluto's rotation period is 6.387 days, the same as its satellite Charon. Although it is common for a satellite to travel in a synchronous orbit with its planet, Pluto is the only planet to rotate synchronously with the orbit of its satellite. Thus being tidally locked, Pluto and Charon continuously face each other as they travel through space. Unlike most planets, but similar to Uranus, Pluto rotates with its poles almost in its orbital plane. Pluto's rotational axis is tipped 122 degrees. When Pluto was first discovered, its relatively bright south polar region was the view seen from the Earth. Pluto appeared to grow dim as our viewpoint gradually shifted from nearly pole-on in 1954 to nearly equator-on in 1973. Pluto's equator is now the view seen from Earth During the period from 1985 through 1990, Earth was aligned with the orbit of Charon around Pluto such that an eclipse could be observed every Pluto day. This provided opportunity to collect significant data which led to albedo maps defining surface reflectivity, and to the first accurate determination of the sizes of Pluto and Charon, including all the numbers that could be calculated therefrom. pluto :: essays research papers Pluto Come wander with me, she said, Into regions yet untrod; And read what is still unread In the manuscripts of God. - Longfellow Although Pluto was discovered in 1930, limited information on the distant planet delayed a realistic understanding of its characteristics. Today Pluto remains the only planet that has not been visited by a spacecraft, yet an increasing amount of information is unfolding about this peculiar planet. The uniqueness of Pluto's orbit, rotational relationship with its satellite, spin axis, and light variations all give the planet a certain appeal. Pluto is usually farther from the Sun than any of the nine planets; however, due to the eccentricity of its orbit, it is closer than Neptune for 20 years out of its 249 year orbit. Pluto crossed Neptune's orbit January 21, 1979, made its closest approach September 5, 1989, and will remain within the orbit of Neptune until February 11, 1999. This will not occur again until September 2226. As Pluto approaches perihelion it reaches its maximum distance from the ecliptic due to its 17-degree inclination. Thus, it is far above or below the plane of Neptune's orbit. Under these conditions, Pluto and Neptune will not collide and do not approach closer than 18 A.U. to one another. Pluto's rotation period is 6.387 days, the same as its satellite Charon. Although it is common for a satellite to travel in a synchronous orbit with its planet, Pluto is the only planet to rotate synchronously with the orbit of its satellite. Thus being tidally locked, Pluto and Charon continuously face each other as they travel through space. Unlike most planets, but similar to Uranus, Pluto rotates with its poles almost in its orbital plane. Pluto's rotational axis is tipped 122 degrees. When Pluto was first discovered, its relatively bright south polar region was the view seen from the Earth. Pluto appeared to grow dim as our viewpoint gradually shifted from nearly pole-on in 1954 to nearly equator-on in 1973. Pluto's equator is now the view seen from Earth During the period from 1985 through 1990, Earth was aligned with the orbit of Charon around Pluto such that an eclipse could be observed every Pluto day. This provided opportunity to collect significant data which led to albedo maps defining surface reflectivity, and to the first accurate determination of the sizes of Pluto and Charon, including all the numbers that could be calculated therefrom.

Culture of Hybrid Stripped Bass in Cages

The hybrid striped bass (Morone crysops saxatilis) is a cross between the striped bass and the white bass. The two species were successfully hybridized for commercial farming in 1967 in California. The aqua culture of this fish can be conducted in either net pens or in open ponds. A drawback to open pond culture is that ponds must be designed specifically for aquaculture, and in most cases they are not. Usually ponds are designed with irrigation, watershed conservation, livestock watering, or recreational purposes in mind. These ponds usually cannot be adequately drained or they have natural structures on their bottoms, which make harvesting difficult. However, with cage culture many of these ponds can still be used for aquaculture. Cages or net pens are structures that enclose a number of fish in a confined area keeping them from ranging freely. This makes harvest extremely easy. The fish are dipped out of the cages or the cage itself is simply removed. Although the cage makes for a easier harvest the nature of the fish being in confined space calls for close management. Pond size is very important when considering cage culture for commercial purposes. Five acres is the recommended size for commercial culture (due to oxygen demand) although, smaller ponds can be used is mechanical aeration is used to offset the problem of oxygen depletion. Fish need oxygen to survive the oxygen they breathe is dissolved in the water. The amount of dissolved oxygen in the water is inversely proportional to the water temperature. Warmer water means lower levels of oxygen saturation, which is where problems arise. As the water temperature increases so does the metabolism of the fish. This higher metabolism causes the fish! to consume more oxygen. If oxygen levels are low this stresses the fish, which in turn causes the fish to consume more oxygen and further reducing levels in the pond. So for a cage culture operation to be successful a high lever of oxygen saturation must be maintained. This can be done in two ways using a small number of fish on a large pond, or enhancing the ponds oxygen levels by mechanical means. The latter is what works best in intensive commercial situations. Mechanical methods such as paddlewheels, airlift pumps, or diffusers are artificial means of introducing oxygen into a pond. They simply expose more water surface to the atmosphere allowing a greater rate of oxygen transfer. Oxygen is one of the major limiting factors in determining how many pounds of fish can be produced in a given body of water. That is why in serious commercial cage culture a good oxygen meter is a valued piece of equipment. Keeping oxygen in mind, cages can be placed any where in the pond so long as there is enough open water around and under the cage to allow water to circulate. Cages should not be set side by side so water movement is not restricted. The ideal situation is to have two cage lengths between cages. A minimum of two feet should be maintained between the bottom of the cage and the pond bottom to ensure an adequate buffer zone between the caged fish and the pond bottom, where organic waste is broken down by bacteria causing low levels of oxygen. For greatest ease in feeding and harvesting it is suggested the cages be placed along a floating dock. Pond depth is another factor in cage culture. The pond should be at least six to seven feet deep but no deeper than fifteen feet. Deeper ponds should be avoided due to water stratification. The cool water at the bottom will establish a density gradient so that normal wind action will only circulate the upper level of warm water. In deali! ng with water temperature hybrid stripped bass require water in the range of 72 to 78oF for optimal growth. With hybrid stripped bass it takes sixteen to twenty-four months to reach market size. The first year is devoted to fingerling production and the second to market grow out. With hybrid striped bass there are two options with respect to size when stocking. You can stock phase I fingerlings or phase II yearlings. The phase I fish are 2 to 3 inches long and about two months old. There are several advantages to stocking phase I fish. They are cheaper and there fore can be stocked in high densities. Once they reach the age the excess phase II fish can be sold off keeping the grow out density near the ponds carrying capacity. The disadvantages of phase I fish are the use of small mesh cages restricting water flow, higher mortalities, and the need to train them to take feed. Phase II fish are 6 to 8 inches long and weigh about 1/3 of a pound. These fish are healthy accept feed and are unlikely to experience significant mortalities if oxygen levels are maintained. The draw back to th! ese fish is that they are expensive. In an intensive commercial situation phase I fish prove to be the most profitable. The caged hybrid stripped bass are completely dependent on the farmer for food due to them being confined in cages. There fore they must be feed daily with a high quality diet. The caged fish should be fed y hand to best manage them. Feeding by hand gives instant feedback on the health of the fish. Fish should be fed twice a day once in the morning and once in the evening. Do not feed the fish after dark for this is when oxygen levels are at their lowest. Be consistent in your feeding patterns for seclude changes can disrupt the behavior patterns of the fish. The feed should be of good quality the protein amount and food size depend on the fish size. The smaller the fish the smaller the feed and the higher protein content needed. There is not a complete diet food for hybrid striped bass instead you must use trout and salmon diets. Due to this the feed rate stays between 2 to 3 percent body weight per day for  ¼ pound fish decreasing as the fish reaches harvest size. Fish less ! than  ¼ pound are feed 5 percent body weight per day. For Hybrid striped bass the food conversion efficiency ranges from 1.8 to2.5:1. Hybrid stripped bass are fast attracting consumer interest in seafood markets around the country. The inland culture of Hybrid stripped bass is best undertaken in cages or net pens since it enables the use of most farm ponds with were previously thought useless foe aquaculture purposes. The cages enable the farmer to keep tight control over his fish and allow for easy feeding and harvest. With this type of culture market size fish  ¾ pound to 2 pound and up fish can be achieved by the end of the second year.

Into the Wild Essay

You will have 45 minutes to plan and write an essay on the topic assigned below. Before you begin writing, read the passage carefully and plan what you will say. Your essay should be as well-organized and carefully written as you can make it. I think that Chris McCandless was bright and ignorant at the same time. He had no common sense, and he had no business going into Alaska with his Romantic silliness. He made a lot of mistakes based on arrogance. I don’t admire him at all for his courage nor his noble ideas. Really, I think he was just plain crazy. Shaun Callarman Explain Callarman’s argument and discuss the extent to which you agree or disagree with his analysis. Support your position, providing reasons and examples from your own experience, observations, or reading. The sample student essays that follow reflect the EPT Scoring Guide’s criteria for their respective scores. Sample student essay with a score of 6: Life: Not an Episode of â€Å"Grizzly Man† Yes, living alone in the wilderness like Thoreau and London sounds exciting, especially if you fake a big part of your adventures or if you can pack up and go home when you get too hungry. Chris McCandless doesn’t have these options, but Shaun Callarman believes that Chris is full of â€Å"Romantic silliness,† and by this statement I think he means that Chris goes into Alaska seeing only the good parts of the wilderness experience. Like Callarman, I believe that Chris has a head full of â€Å"Romantic ideas† and that he lacks â€Å"common sense† although I would not call him â€Å"plain crazy.† When Chris decides to map some part of the Alaskan wilderness that’s already been mapped, he is definately showing â€Å"Romantic silliness.† Callarman is right about this; it doesn’t seem very courageous to me to waste time doing work that someone else has already done! I would want to spend my time doing something more useful. The wilde rness in Alaska is being ruined with oil pipes and spills. Chris could of taken some of his â€Å"noble ideas† and used them to better the area. By spending his energy for a good cause, he would not have seemed so arrogant and ignorant, as Callarman states. It might have  felt romantic to him to draw his own map, but he was staying in a bus, so it seems pretty clear to me that somebody else had been there already. Also, Callarman says that Chris â€Å"made a lot of mistakes base on arrogance.† I agree; Chris does make a lot of errors. For instance, he brings the wrong kind of gun, the wrong kind of clothes, too many books and not enough food. What is the purpose of his reading and his library research in Alaska if he’s not going to be willing to take advise? So yes, Chris’s mistakes maybe coming from an arrogant brain. On the other hand, Chris did show some â€Å"noble ideas,† in contrast to what Callarman states. He tries to keep other people from getting involved with him by not letting them get too close. In addition, he really did kill a moose and not a carabou, as some people made fun of him for doing. Finally, he lives a lot longer out in the wilderness than most people could! Chris is definately a bizarre mix of qualities, as Callarman argues, but now that I think about it Chris is not really as bad as he looks. Being young (high school and college) is suppose to be the time of our lives for Romantic silliness. Aren’t we suppose to be idealists during this time? I would not want my plans and dreams to be called â€Å"arrogant† or â€Å"ignorant,† because they’re impo rtant to me and I want them to come true. All in all, with his bad family life and sketchy role models like London, Chris did not do too bad. I do feel sorry for his parents and sister and friends, but his life is a lesson for all of us to be careful but to follow our dreams as much as we can. Commentary This essay illustrates the EPT Scoring Guide’s criteria for a score of 6. The superior response indicates that the writer is very well prepared to handle college-level reading and writing. The writer offers a concise and accurate explanation of the Callarman quotation and effectively addresses all aspects of the prompt. The essay demonstrates a thorough, critical understanding of the passage, invoking Callarman both directly and indirectly, integrating quoted material smoothly, and using the Callarman quotation to guide the writer’s response. The essay consistently and insightfully negotiates between Callarman and the writer, even to the extent that the writing itself functions to modify the writer’s position as the essay progresses. With a few exceptions (see the second paragraph, for example) the writer uses transitions appropriately and effectively, both within and between  paragraphs, to guide the reader through the essay. The writer offers specific, accura te, and relevant examples (the map, the insufficient clothing and food, too many books) to support the essay’s points. The writer concludes the essay by referring to London again at the end and bringing the essay full circle. The essay’s paragraphs get shorter toward the end as the writer perhaps begins to rush, yet they are generally unified, focused, and well developed. The writer has learned to write in the literary present tense, with only some wavering of verb tense (especially toward the end of the essay). The essay is generally free of errors in grammar, usage, and mechanics, except for minor slips (such as â€Å"definately† and â€Å"maybe† versus â€Å"may be†) that do not interfere with meaning. Sample student essay with a score of 5: Into the Wild Essay Shaun Callarman does not have much good to say about Chris McCandless. He believes that he, â€Å"was bright and ignorant at the same time,† meaning that Chris was smart; just smart enough to get himself killed in Alaska. Callarman also believes that Chris, â€Å"was just plain crazy,† which I think is taking his argument too far. I agree that Chris was foolish and made mistakes based on arrogance, but I don’t think he was crazy. Chris was just a bad combination of brains and stupidity. A college graduate should know enough to prepare for the wilderness. Who goes to a cold and distant place like Alaska with a backpack full of books and a bag of rice? He had enough money to buy the stuff he needed, why not spend some of his savings on a $5 map? His $24,000 would of bought him a lot of equiptment and food. People kept trying to buy him equiptment but each time he denied them. Is this being independent, or is it being stupid? I vote for stupid. Of course, Chris had a lot of problems that contributed to his decision to go into the wild. For example, his parent’s marriage was awful, and his dad’s double life must of been a huge shock. It seems that Chris did a lot of this to spite his parents, like lieing about his identity, ignoring letters from home, and badmouthing his Mom and Dad. There are lots of people like him that feel they have something to prove, so they go out and do something wreckless. Chris didn’t prove anything by going to Alaska, besides that he was an idiot. If he hated his Mom and Dad so much, maybe he should of just  gone somewhere and started a new life, maybe he should of taken his savings and bought a cabin in Alaska and been alone as long as he wanted instead of starving to death in a bus for innocent hikers to find later. If Chris is crazy, then so are a lot of other people, but he seems more foolish and even mean. For example, what about the way he treated the old man Ron? Ron really cared about Chris and he had already lost his entire family, but Chris tried to tell him how to live. After all that, he hit the road again and left Ron behind. This example shows that he only thinks of himself throughout the book, which just makes him like many others, dumb. Callarman lets him off too easy when he calls him â€Å"crazy†. If Chris was crazy, he could of been helped, but I believe he was mostly foolish and angry. He went to Alaska in a temper tantrum to show everyone, but he paid the biggest price in his death. Commentary This essay illustrates the EPT Scoring Guide’s criteria for a score of 5. The clear competence of the essay indicates that this writer is ready to handle college-level reading and writing. The writer provides a reasonable and clear thesis that responds to the prompt. The writer opens with an accurate summary of the Callarman passage, choosing to focus on the idea of whether or not Chris is crazy to develop a well-reasoned response. The writer shows some depth and complexity by attempting to consider opposing viewpoints in the third paragraph, although the logic wavers somewhat. The essay tends to overuse generalities (largely that McClandless was â€Å"dumb† or â€Å"stupid†), and some sections are underdeveloped. However, the writer does provide some specific examples (McClandless’ refusal to obtain equipment, his abandonment of Ron) to back up the essay’s assertions. The writer’s personal voice is lively and consistent throughout the essay. Transitions are occasionally awkward or missing, but the writer generally succeeds at using transitional language to guide the reader through the essay. The writer is able to reiterate the essay’s position in the final paragraph without being overly repetitive. The essay suffers from some errors of expression, such as spelling (â€Å"equiptment,† â€Å"lieing†), usage (â€Å"would of,† â€Å"should of†), mechanics (â€Å"his parent’s marriage†), semicolon use, pronoun confusion (the use of â€Å"he† in the first paragraph), and style (overuse of â€Å"a lot†), but these concerns do not generally detract from meaning. On the strong side,  this writer has learned to use a comma before coordinating conjunctions that connect independent clauses. Sample student essay with a score of 4: Chris McCandless was a risk-taker. He was a young man that wanted to be independent and live his life without anyone telling him what to do. Some people, such as Shaun Callarman, describe him as ignorant and arrogant. Others admire him for his ability to maintain his independence and live under his own control while maintaining his morals. Shaun Callarman says he was â€Å"bright and ignorant at the same time.† He had to have been bright. He read amazingly difficult books and followed their teachings as well. However, aside from calling him bright, Callarman also calls McCandless ignorant. Was McCandless ignorant for following the teachings of these books? No. He was just curious and obviously determined. Callarman states, â€Å"He had no common sense, and he had no business going into Alaska with his Romantic silliness.† I agree with what Callarman says in this passage. Common sense would have told him to bring the necessary supplies with him before attempting to go in to the wilderness of Alaska. I have been taught from a very young age to not go anywhere without my necessities, whether it be money, food, or water. I also have been taught to not go anywhere alone, especially if it is a huge risk. Chris McCandless ignored, or showed absolutely no common sense. I do not however think he was crazy. I do admire him for his ability to retain his morals and live his dreams out to their fullest potential. He took risks and in doing so was able to achieve what he most wanted. Independence. Commentary This essay illustrates the EPT Scoring Guide’s criteria for a score of 4. This adequate response to the topic suggests that the writer should be able to handle college-level reading and writing. The writer demonstrates a generally accurate understanding of the passage, although the writer struggles to understand some of Callarman’s points (i.e., how McCandless could be â€Å"bright and ignorant at the same time†). The essay delivers its thesis in the first sentence; this thesis is succinct and responds to the prompt. The first paragraph is brief but adequately set up, with the question, Was Chris independent or arrogant? posed through logic and transitional language (e.g., â€Å"Some people . . .† in the third sentence,  followed by â€Å"Others . . .† in the fourth). The writer quotes Callarman both directly and indirectly and attempts to incorporate quoted material smoothly with tag phrases, introductions, and other markers, although the quotati ons after the first paragraph are repetitive in terms of structure and logic. The essay as a whole is somewhat simplistic and repetitive. The final paragraph, for example, basically restates the thesis paragraph (first paragraph), and the body paragraphs tend to repeat their points as well. The logic in the essay is uneven, particularly in the third paragraph, where the essay seems to argue against its own thesis when the writer attempts to acknowledge Callarman’s â€Å"Romantic silliness† comment. The writer offers transitional language, although somewhat simplistic, within paragraphs (â€Å"however† is a prominent transition) but does not provide similar guidance for the reader between paragraphs. The examples from the text (reading hard books, leaving without necessities) are relevant but are general and underdeveloped. The essay generally demonstrates control of grammar, usage, and mechanics; in fact, this essay is a prime example of a paper that handles the English language quite competently but that struggles in other areas, such as organization and development. Sample student essay with a sc ore of 3: Chris McCandless was an adventourous man. Chris McCandless wanted to live his life to the fullest. Chris had changed his name to Alex the Supertramp. Alex wanted to live on the ‘road’. So he packed up all his belongings and burned his money. He unfortunaly died hundred and twelve days after he ‘hit the road’. Many people think of him as inspiration. While Others belived he was Crazy. I personally believe that Alex was an inspiration. An man by the name of Shawn Callarman had written a passage about Alex. Callarman writes â€Å"I think that Chris McCandless was bright and ignorant.† Callarman goes on to say that â€Å"I think he was just plain Crazy.† I disagree I believe Alex had a purpose in life. I believe that Alex had taken some time to think about his journey. Alex had a purpose in his life. I believe he wanted to show people how they can have goals and still acheive them. Even though he died on his Journey he left a ‘track’ b ehind. Alex had many pals along the way and he made a difference in their lives. Chris McCandless was an inspiration to me. Many people have their opinions of Chris. Chris’s story could lean  towards both ways. I believe that Chris MaCandless made a difference in a least one person’s life on his Journey. Chris McCandless was Crazy but he was not just a regular man. Chris McCandless was an inspiration to us all. Commentary This essay illustrates the EPT Scoring Guide’s criteria for a score of 3; however, it is a weak 3. Although the essay suggests developing competence, it is flawed in significant ways that suggest the writer needs additional practice before being able to succeed in college-level reading and writing. The writer makes limited use of the passage, focusing solely on the idea of McClandless’s potential craziness. The essay quotes Callarman by implication and without attribution in the final sentence of the first paragraph. It mentions Callarman directly only in the second paragraph by providing two quotations, the first of which is simply dropped in, then left unaddressed. The writer struggles to choose between two potential thesis statements (â€Å"I personally believe that Alex was an inspiration† and â€Å"I believe Alex had a purpose in life†), both contained in the second paragraph and reiterated but not supported elsewhere in the essay. The body paragraphs are a series of assertions that lack effective transitions. The writer has limited control of syntax and vocabulary, using a highly repetitive sentence structure throughout the essay, with constructions of similar length, grammatical structure, and simplicity (e.g., the first three sentences of the first paragraph open with the word â€Å"Chris†). The writer offers examples from the text that are accurate (McClandless’s changing his name, burning the money, making friends along the way), but these examples are often unspecific and are generally underdeveloped and undersupported. The writer struggles to maintain a consistent and appropriate verb tense throughout the essay. The essay suffers from an accumulation of errors, especially errors in spelling (â€Å"unfortuanly† and â€Å"belived†), punctuation (missing commas and misused single quotation marks), and erratic capitalization (â€Å"Others† and â€Å"Crazy†). Sample student essay with a score of 2: Into the Wild Essay Callarman’s argument is that he thinks that McCandless was bright but a the same time ignorant. He tries to said that he was dum by saying he was  ignorant. Also he try to said that McCandless didn’t have no business to go to Alaska. That he made Mistakes based on Pride. That he was just going there because he was Crazy he didn’t know why he was going there. I also agree with him because why he wanted to go to Alaska. Specialy when he didn’t have the right things to live in a place like that. He also was acting crazy that he didn’t even know what he was doing. He even die because he didn’t have no Food to eat. And he was acting weird with his parents and his brother and sister. Callamar made a good opinion about McCandless by saying that because he didn’t act like a normal person. I think he didn’t act like an adult. Specialy when he sent the Letters to his Family and his Friends. I think he did Miss his people he didn’ t wanted to assume he Miss them. He should to stay with his parents and never went to Alaska. McCandless did it wrong because he went to Alaska just because of his Romantic illness. That was not a good reason to just go away and live to another place were he would not live in good conditions. I think he could Forget about his Romantic illness and he could even get another person. But he even kill his own life which is not a good thing. Commentary This essay illustrates the EPT Scoring Guide’s criteria for a score of 2. The serious flaws here indicate that this writer will need considerable additional practice before being able to succeed in college-level reading and writing. This piece provides a good picture of a student whose ESL writing features are profoundly obscuring what would otherwise be a stronger (that is, a 3-level) essay. The writer demonstrates a basic understanding of the passage but focuses on repeating Callarman’s points without establishing a clear direction for the essay. The writer fails to respond to the prompt with a focused thesis. The first sentence of the second paragraph, â€Å"I also agree with him . . . † alludes to a potential thesis that has not yet been offered and that never appears explicitly in the essay. Although the writer attempts four body paragraphs, the paragraphs are not logically linked to one another. The writer attempts in the second paragraph to use transitiona l language to guide the reader through that particular paragraph, but the essay’s organization both within and between paragraphs is left largely to the reader to discern. The essay offers generalizations (â€Å"he was acting weird with his parents†) without providing specific support. The writer  lacks basic control of syntax (see the first sentence of the third paragraph) and vocabulary (â€Å"Romantic illness†), and some statements make no logical or syntactic sense at all (see the third sentence of the second paragraph and the first sentence of the third paragraph). The writer has serious and persistent errors in grammar, usage, and mechanics (spelling, erratic capitalization) that severely interfere with meaning. The problems many English learners have with idioms (â€Å"because why he wanted to go†), verb tenses (â€Å"he tries to said†), and verb forms (â€Å"he even kill his own life†) are pervasive and profoundly obscure meaning. Sample student essay with a score of 1: I sure do agree with Callarmans argument. She is absolutly right McCandless was bright and ignorant. And He defenatly had no common sense, he was one of those weird people you won’t expect. For my observation she gots the same thoughts as I do. I shure think defining terms allows me to cushion my position. The evidence that I will use is that He was writing all his up and down pants. In my point of view I think that McCnadless was avery unique guy. He even did things that no one would do. An example, work everywhere he stop use his name and give out half of his idenity. That is my point and answere for this paragraph. Commentary This essay illustrates the EPT Scoring Guide’s criteria for a score of 1. The fundamental deficiencies of this essay clearly indicate that the writer needs much additional practice in order to be ready to succeed at college-level reading and writing. The writer agrees with the Callarman quotation without demonstrating any understanding of the passage. The writer fails to use the Callarman passage to develop a meaningful response to the prompt. The essay, at approximately 120 words, is seriously underdeveloped; statements of agreement with Callarman make up a considerable portion of the text. The digression about â€Å"cushion[ing] my position† contributes nothing to the minimal text the writer provides. The writer’s reflective statements about purpose are similarly wasted. The only evidence provided by the writer is McCandless’s evasive attitude toward self-identification at work, but even this example is so poorly expressed as to be nearly incoherent. The writer lacks basic control of syntax and vocabulary. The writer has serious and persistent errors in mechanics that severely interfere with meaning. Spelling and verb form errors are pervasive.