Monday, December 30, 2019

Lascaux Cave One of the First Examples of Human Art

Lascaux Cave is a rock shelter in the Dordogne Valley of France with fabulous cave paintings, painted between 15,000 and 17,000 years ago. Although it is no longer open to the public, a victim of too much tourism and the encroachment of dangerous bacteria, Lascaux has been recreated, online and in replica format, so that visitors may still see the amazing paintings of the Upper Paleolithic artists. Lascauxs Discovery During the early fall of 1940, four teenage boys were exploring the hills above the Và ©zà ¨re River near the town of Montignac in the Dordogne Valley of south-central France when they stumbled on an amazing archaeological discovery. A large pine tree had fallen from the hill years before and left a hole; the intrepid group slipped into the hole and fell into what is now called the Hall of the Bulls, a 20 by 5 meter (66 x 16 foot) tall fresco of cattle and deer and aurochs and horses, painted in masterful strokes and gorgeous colors some 15,000-17,000 years ago. Lascaux Cave Art Painting of Aurochs and Horses at Lascaux Cave, France. HUGHES HervÃÆ' © / Getty Images Lascaux Cave is one of the worlds great treasures. Exploration of its vast interior revealed about six hundred paintings and almost 1,500 engravings. The subject matter of the cave paintings and engravings reflect the climate of the time of their painting. Unlike older caves which contain mammoths and wooly rhinoceros, the paintings in Lascaux are birds and bison and deer and aurochs and horses, all from the warming Interstadial period. The cave also features hundreds of signs, quadrilateral shapes and dots and other patterns well surely never decipher. Colors in the cave are blacks and yellows, reds and whites, and were produced from charcoal and manganese and ocher and iron oxides, which were probably recovered locally and do not appear to have been heated prior to their use. Copying Lascaux Cave Since the discovery, modern archaeologists and artists have grappled with finding some way to capture the life, the art, the environment of the amazing site. The first copies were made in October 1940, in the midst of World War II, after French archaeologist Henri Breuil entered the cave and began scientific studies. Breuil arranged for photography by Fernand Windels and drawings of the images were begun shortly thereafter by Maurice Thaon. Windells images were published in 1950.   The site became open to the public in 1948, and in 1949, excavations took place led by Breuil, Severin Blanc, and Denis Peyrony. After Breuil retired, Andrà © Glory conducted excavations between 1952-1963. By then the government recognized that CO2 levels had begun to rise in the cave from the number of visitors. An air regeneration system was required, and Glory had to excavate the floor of the cave: he found the first sandstone lamp in that manner. However, because of ongoing preservation issues caused by the numbers of tourists, the cave was closed to the public in 1963.   Between 1988 and 1999, new research led by Norbert Aujoulat studied the sequence of the paintings and researched pigments beds. Aujolat focused on the seasonality of the images and commented on how the mechanical, practical and morphological properties of the walls affected the adaptation of techniques of painting and engraving. Lascaux II Visitors inside Lascaux II Grotto in France, opening day 1983. Getty Images / Sygma / Pierre Vauthey In order to share Lascaux with the world, the French government built a replica of the cave, called Lascaux II, in a concrete blockhouse in an abandoned quarry near the cave, constructed of galvanized fine wire mesh and 550 tons of modeled concrete. Two parts of the original cave, the hall of the Bulls and the Axial Gallery were reconstructed for Lascaux II.   The basis of the replica was constructed using stereophotogrammetry and hand tracing down to the nearest millimeter. Working from projections of the slides and with relief photographs, copy artist Monique Peytral, labored for five years, using the same natural pigments, to recreate the famous cave paintings. Lascaux II was opened to the public in 1983.   In 1993, Jean-Francois Tournepiche at Bourdeauxs Musee dAquitaine created a partial replica of the cave in the form of a frieze that could be dismantled for exhibition elsewhere.   Virtual Lascaux A virtual reality version was begun in 1991 by the American electronic artist and academic Benjamin Britton. Britton used measurements, plans, and photographs from the original cave and a vast array of graphics tools, some he invented, to create a precise 3D-computer model of the cave. Then he used graphic software to encode the images of the animal paintings. Completed in 1995, the exhibit premiered in Paris and Korea, and then internationally in 1996 and 1997. Visitors toured Brittons Virtual Lascaux with a computer screen and VG goggles.   The current French government-funded Lascaux cave website has a version of Brittons work that viewers can experience without goggles. The original Lascaux cave, closed to visitors, continues to be plagued with fungal proliferation, and even Lascaux II is suffering from a compromising film of algae and calcite.   Reality and Rock Art The reconstruction of the Hall of the Bulls at Lascaux II. Getty Images / VCG Wilson / Corbis Today there are hundreds of bacteria which have formed in the cave. Because it was air-conditioned for decades, and then treated biochemically to reduce mold, many pathogens have made a home in the cave, including the bacillus for Legionnaires disease. It is unlikely that the cave will ever be opened to the public again. Although some critics worry about the copying function, removing the visitor from the reality of the cave itself, others such as art historian Margaret Cassidy suggest that such reproductions grant more authority and respect to the original by making it known to more people.   Lascaux has always been a copy, a re-imagined version of a hunt or a dream of animals in the artist(s) head(s). Discussing the virtual Lascaux, Digital ethnologist Rowan Wilken cites the historian Hillel Schwartz on the effects of copying art, that is both degenerate and regenerate. It is degenerate, says Wilken, in that copies distance us from the original and originality; but is also regenerate in that it enables a wider critical space to discuss rock art aesthetics.   Sources Bastian, Fabiola, and Claude Alabouvette. Lights and Shadows on the Conservation of a Rock Art Cave: The Case of Lascaux Cave. International Journal of Speleology 38.55–60 (2009). Print. De la Rosa, Josà © Maria, et al. Structure of Melanins from the Fungi Ochroconis Lascauxensis and Ochroconis Anomala Contaminating Rock Art in the Lascaux Cave. Scientific Reports 7.1 (2017): 13441. Print. Delluc, Brigitte, and Gilles Delluc. Art Palà ©olithique, Saisons Et Climats. Comptes Rendus Palevol 5.1–2 (2006): 203–11. Print. Leroi-Gourhan, Arlette. The Archaeology of Lascaux Cave. Scientific American 246.6 (1982): 104–13. Print. Pfendler, Stà ©phane, et al. Assessment of Fungi Proliferation and Diversity in Cultural Heritage: Reactions to Uv-C Treatment. Science 647 (2019): 905–13. Print. of The Total Environment Vignaud, Colette, et al. Le Groupe Des  « Bisons Adossà ©s  » De Lascaux. Étude De La Technique De Lartiste Par Analyse Des Pigments. LAnthropologie 110.4 (2006): 482–99. Print. Wilken, Rowan. Evolutions of Lascaux. Aesthetics and Rock Art. Eds. Heyd, Thomas and John Clegg: Ashgate, 2005. 177-89. Print. Xu, Shan, et al. A Geophysical Tool for the Conservation of a Decorated Cave – a Case Study for the Lascaux Cave. Archaeological Prospection  22.4 (2015): 283–92. Print.

Sunday, December 22, 2019

Standard Principles And Techniques For International Air...

ICAO English Language Proficiency Since the birth of the International Civil Aviation Organization (ICAO) in 1947, this U.N. funded specialized agency has been a substantial catalyst for the development of standard principles and techniques for international air navigation. In addition, they continue to facilitate the promotion of safety and overall development in the continuum of flight. Between the advances in regulations, aircraft operation, aeronautical charts, air traffic services, aircraft accident investigations and much more, this powerful agency has contributed to the vast majority of aspects that compose aviation. Out of these numerous contributions, one of the many significant roles the ICAO has played since their upbringing pertains to the standardization and proficiency requirements of the English language. Beginning in 1951, English was chosen by the ICAO as the official language of aviation, primarily because the nations that manufactured and operated the majority of a ircraft at the time were English speaking (McCulloch 2012). Initially, the standardization of the English language seemed like an adequate application to maintain simplicity and understanding. However, as history came to show, it was not. Through an analysis of the importance underlying efficient radiotelephony and the various efforts made by the ICAO, one will have a clearer view of where communication in aviation stands today, as well as an outlook of what the future beholds. Over the years,Show MoreRelatedStandard Principles And Techniques For International Air Navigation1594 Words   |  7 PagesLanguage Proficiency Since the birth of the International Civil Aviation Organization (ICAO) in 1947, this U.N. funded specialized agency has been a substantial catalyst for the development of standard principles and techniques for international air navigation. In addition, they continue to facilitate the promotion of safety and overall development in the continuum of flight. Between the advances in regulations, aircraft operation, aeronautical charts, air traffic services, aircraft accident investigationsRead MoreThe Roles and Responsibilities of GCAA and International Regulatory Authorities and Their Relationships1438 Words   |  6 PagesThe roles and responsibilities of GCAA and international (ICAO, EASA, FAA) regulatory authorities and their interrelationships. General Civil Aviation Authority (GCAA) GCAA – The establishment of General Civil Aviation Authority (GCAA), have its own legal entity and independent budget and responsible to the Minister of Communications. It is the General Authority for the execution of the Civil Aviation Law in the UAE. GCAA is also responsible to regulate Civil Aviation and provide designatedRead MoreTechniques Used For Air Navigation Essay1543 Words   |  7 PagesThe techniques used for air navigation will depend on whether the aircraft is in flight under Visual Flight Rules (VFR) or Instrument Flight Rules (IFR). In the latter case, the pilot will navigate exclusively using radio navigation instruments and aids such as beacons, or as directed under radar control by air traffic control. In the case of VFR, a pilot navigates heavily using dead calculations combined with visual (pilot) observations, referring to appropriate maps. This can be supplementedRead MoreThe Military Installation Of America s 21st Century Wars1157 Words   |  5 P agesthought upon arriving at MacDill Air Force Base, Florida, on March 11, 2010. We stop at a small red-roofed gatehouse with a single-beamed electric post. The quiet entrance of this base, with its red-leafed palms, towering oaks, and rows of citrus trees, set on a 6,000-acre peninsula, has the appearance of an idyllic beach resort. The wooden gatehouse is neither substantial nor imposing. It does not hint of Fortress America—nor would it pass the minimum post-9/11 standards of perimeter security. Its diminutiveRead MoreSafety Management Systems In The Aviation Industry11572 Words   |  47 Pagesorganisation. Outline some of the elements in a successful safety management system. Performance Criteria 1.3 Learning Outcome 2 Describe the impact the regulatory framework has on development of aviation safety management systems. Study the international and national regulations important when establishing safety management systems. List some associations and foundations promoting safety practices within the aviation community. Performance Criteria 2.1 Performance Criteria 2.2 AviationRead MoreStudy Of Components Of Air Traffic Services6055 Words   |  25 PagesInternship Report On STUDY OF COMPONENTS OF AIR TRAFFIC SERVICES Submitted to Amity University Uttar Pradesh In partial fulfillment of the requirements for the award of the degree of Bachelorof Technology by Utssav Rishi Bhatnagar Under the guidance of Faculty Guides: Industrial guides: Mr. Sachin Rajput Mr. S.R.Mahto DEPARTMENTOF ELECTRONICS AND COMMUNICATION AMITYRead MoreInplant Training Report6647 Words   |  27 Pages( AAI ) AAI Communication, Navigation, Surveillance (CNS) and Automation facilities are the vital elements for safe and reliable Air Traffic Services over designated airspace. Airports Authority of India (AAI) is the Air Traffic Service provider over the Indian airspace. Due to the overcrowded airspace globally, the safety and Reliability of the Air Traffic Services depend heavily on the CNS/ATM systems sustained by the CNS personnel on one side and the Air Traffic Controllers on the otherRead MoreAir Transport Management And Operations3094 Words   |  13 PagesAir Transport Management and Operations Rachel Passmore Student Number: 2140479 Bucks New University Introduction Airline business models continuously evolve to respond to the ever changing nature of the airline industry. Good management involves responding to dynamic changes of the market by using effective and efficient ways to coordinate a business activities to be able to achieve the goals and aims. The principals of management will be defined and they re roles explained; both individuallyRead MoreThe International Civil Aviation Organization2235 Words   |  9 Pagesof the International Civil Aviation Organisation (ICAO), which later became a part of the UN in 1947. The ICAO contains universal rules covering airspace sovereignty, aircraft registration and airworthiness, and global Standards and Recommended Practices (SARPs) for technical and safety harmonization records of the national and international air regulations. The ICAO assembles every three years to discuss the state of affairs in civil operations with the objective to develop the principles and techniquesRead MoreIndustrial Saf ety Differences in Unmanned Aerial Systems3260 Words   |  13 PagesDepartment of Defense (DoD) we will confine our military coverage to the Department of the Air Force (DAF) in order to narrow the discussion to a manageable level. Air Force Requirements In addition to other Occupational Safety and Health Administration (OSHA) requirements, all federal employees are covered under 29 CFR 1960. Within the United States Air Force (USAF) industrial safety is also regulated by the Air Force Occupational Safety and Health program (AFOSH) (Godsey, 1996). Basic elements covered

Saturday, December 14, 2019

Christmas Vacation a Boon Free Essays

Christmas!! It is pleasing to hear when we know that it’s near. Specially to those students like me because we knew that it’s going be a long time of rest in our studies and we can do other things that we can’t during school days and also to the kids and small children because the first thing that comes to their mind when they hear Christmas are gifts and new toys. It is not new to us Filipinos already the yearly preparation and celebration of this very special day for Christians because it is already in our tradition and culture as Filipino. We will write a custom essay sample on Christmas Vacation a Boon or any similar topic only for you Order Now This is one of the traditions inherited to us by our ancestors that until now we still give significance. Every Christmas, one of the traditions of our friend Christians is they prepare a lot of food for their visitors, friends and family, giving of gifts and of course having a fireworks display to show their joy. That is why many people consider Christmas as the time for joy, sharing and love. I would like to argue and to prove that the two-week Christmas vacation really is a boon or shall we say a blessings to us Filipinos because of these following reasons: 1. Since majority of people here in our country are Christians, and Christian people always take Christmas as a blessing to them because it is when Christ was born and save them from their sins, they were able and have an enough time to rejoice and give thanks and express gratitude to their savior. According to the Pew Research Center, the 2000 Philippine census found that 5.1% of the population is Muslim. While the majority of the population are Roman Catholic, some ethnic groups are Protestant, non-religious, Buddhist, Animist and Hindus. 2. Christmas vacation also gives us time to be reunited with our love ones. It is much pleased to celebrate Christmas with our friends, relatives and especially our family. As we observe, there are so many people travelling during Christmas season compared to other seasons of the year. Bus terminal, airports, pier and other transportation establishments are overcrowded with people. And these people have the same destination, to go back home to spend their Christmas vacation with their family and friends. 3. Employees receives bonus from their employment. Christmas bonus is a benefit that is not government mandated, but is usually given to employees. This is given in December, on top of the 13th month pay. This is considered as the company’s Christmas gift to their employees. 4. Small and big establishments are tend to have a higher rate of income during Yuletide season, especially when Christmas Eve is approaching. The rate of demand of goods is higher and also prices of goods are getting higher and higher as Christmas day becomes nearer and nearer. As we all know, according to the law of demand, when the rate of demand is high, the prices also become high and consecutively income also gets higher. 5. There is also an increase of rate of tourist in our country and that means more jobs to our people. As we notice during Christmas, we can see a lot of foreigners compared to ordinary days of the year. It is because many foreigners prefer to spend Christmas here in our country because of our nature and our tourist destinations. These tourists can be an investor here in our country and it only means that more jobs will be accessible. 6. People can have an another source of income during these days. People can sell products that are in demand all through this season such as fireworks and food that we usually prepare like ham keso de bola. We can see throughout this season a lot of vendor selling products that are we usually use and prepare for Christmas. Based on my arguments I strongly believe that the two-week Christmas vacation really is a boon to Filipinos like me. How to cite Christmas Vacation a Boon, Essay examples

Friday, December 6, 2019

Auditing & Assurance Professional Competence

Question: Discuss about the Auditing Assurancefor Professional Competence. Answer: Introduction As per the regulations of Accountants Code of Ethics, Peter Harmon cannot be said to have been violated the ethical principles. Code of ethics B under section 240- 241, states that the professional accountant in public practice may receive or pay referral fee or commission provided it does not create self- interest threat to the ethical principle of objectivity, professional competence and due care. Ethical principle on professional competence and due care provides the accountants to maintain the knowledge and skill at professional level to provide competent services and to act diligently for the professional clients (Chawla et al. 2015). In the present case, receipt of 10% commission as referral fee does not violate any ethical principle under the Code of Ethics. In the present case, David Smith violated the ethical principle of Confidentiality since he referred ten clients to the Allied Insurance Company without their knowledge. According to the code of ethics, confidentiality ethical principle requires the professional auditor to keep the information of clients private and confidential (Brouard et al. 2016). It is against the regulations of ethical codes if an auditor discloses the client information to any third parties without considering the authority to do so.Apart from that, ethical principle on professional behaviour has also been violated by David Smith because he did not comply the relevant regulations to avoid the professional discredits. Hence, David Smith would be held for professional misconduct under the APES 110 Accountants Code of Ethics and Principles. APES 110 on Code of Ethics for Professional Accountants provide conceptual framework and principles for objectivity, integrity, confidentiality, professional competence and due care and professional behaviour. In the present case, Wrench company, Chartered Accountants maintain clients details in the computer records and allow them to use as per their requirement. Further, it has been mentioned that the company arranges the input data for its audit branch for the same clients and considered the involvement of staff from the audit section for the purpose of audit of clients as per the requirements of audit partners (Zaman Groff, Slapni?ar and tumberger 2015). The company said to have violated the ethics on professional objectivity and professional competence and due care. A staff in the audit team cannot be involved for audit procedures to meet the requirements of audit partners as professional auditor is only eligible to conduct audit of clients. According to the conceptual framework and code of ethics for professional accountants, it is unethical to make unsolicited approaches to the parties or clients whether by person or by any other electronic mode. In the given case, Stephanie Barry sends her firms literature with respect to the management services capabilities to its client Williams based on the monthly unsolicited approach. Accordingly, it has been analysed that Barry has violated the principle ethics on integrity and professional behaviour because unsolicited approach leads to publicity of the professional firm and capabilities and such action is against the code of ethics (Abed 2016). Therefore, Stephanie Barry would be held for professional misconduct under APES 110 on Accountants Code of Ethics. As per the regulations on Code of Ethics for Professional Accountants, an auditor cannot be an employee or member at any position of the audit company. The auditor of the company is required to be independent and should not be involved in the organizational business activities or any business decisions. Katrina Ng, in the present situation is an audit manager of an entity as well as an honorary member of Board of Directors. As per the professional ethics, involvement of auditor affects the auditor independence, confidentiality and professional competence (Khelil et al. 2016). Involvement as an honorary member in the audit company may influence the auditor independence on performing audit procedures and forming unbiased audit opinion. Therefore, Katrina has violated the ethical principles by joining the honorary position in the board members of the audit entity. Professional Accounting involves four types of services i.e. auditing and assurance, tax advisory services, general business advisory services and consultancy. In the given situation, Peter Beattie, public accountant, delivers tax advisory services along with the management, book keeping and auditing services for the same client. All the services mentioned falls under the meaning and types of services that a professional accountant is eligible to deliver by maintaining code of ethics (Svanberg and hman 2016). Therefore, Peter Beattie cannot be said to have violated any ethical principles and conceptual framework as per APES 110 on Accountants Code of Ethics. Accountants Code of Ethics under APES 110 provides that the professional accountants or auditors must not advertise their work as well as they must not involve in any inaccurate publicity. Accordingly, comparison on the professional capabilities along with the other professional audit firms against the regulations of professional ethics and principles. Taking up the advertisement in the local newspaper along with the colourful pictures of the staff and comparison with other professionals is against the ethics of integrity and professional behaviour (Shafer, Simmons and Yip 2016). The Hornsby Auditors entered into inappropriate publicity to obtain the clients by comparing other professionals with respect to get higher tax deductions. Accordingly, Hornsby Auditorscan be said to have violated the ethics of integrity and professional behaviour as per APES 110. As per the regulations on Code of Ethics for professional accountant, if there is a default in the payment of audit fees, then the auditor is permitted to retain the client books and documents on exercising a claim. As David Cheadle had not been paid the audit fees by Nestree Ltd for the audit during the year ended 30 June 2015, he can retain the organisations accounting books and other documents and is entitled to form claim against the dues. Such action would not be against the regulations of code of ethics under APES 110 (Svanberg and hman 2016). Further, David can continue the audit process for the subsequent year 2016 and is allowed to retain the books and documents. The present case provides the inability of the auditor to obtain the confirmations from three major customers of the audit clients included in the sample. Further, the auditor satisfied himself for the account balances used in other audit procedures. In this situation, audit is not able to obtain third party confirmations from the clients major customers however; there is no information on the identification of misrepresentations. Accordingly, the auditor should provide audit opinion as unmodified- emphasis of matter paragraph in the audit report of the clients financial statements (Huang, Lin and Raghunandan 2015). This opinion shall be provided because there is no misrepresentation or non- compliance of GAAP has been reflected but the confirmation from third party could not be obtained. Therefore, the auditor should highlight the fact in the matter paragraph to draw the attention of the users since; the confirmation could not be obtained from the major customers. During audit procedures, if the audit is not able to complete the true and precise audit report due to lack of proper financial records as well as restrictions or limitations on the scope of audit evidence, then the auditor provides disclaimer of opinion. In the given situation, the client of the auditor restricted from verification of property, plant and equipment, which forms a material part of total assets i.e. around 20% of the total assets. Property, plant and equipment is considered as an integral part of organisations total assets hence it is essential to make proper verification for the purpose of analyzing true and fair view (Bhattacharjee, Maletta and Moreno 2015). Since, the client restricted the audit to verify the part of fixed asset, auditor should provide disclaimer of opinion. In case there is limitation on the scope of audit evidence by the organisational management and governance then the auditor provides disclaimer of opinion in the audit report since, the auditor could not provide correct audit report. On the contrary, unmodified opinion- emphasis of matter paragraph is provided when the auditor finds the presentation of financial information is in compliance with GAAP and there is no misrepresentation but certain information could not be obtained (Chen et al. 2016). Accordingly, in the present situation, exclusion of contingent liability disclosure from the financial report requires the auditor to provide unmodified- emphasis of matter paragraph. Besides, if the same if actual liability, it would affect the financial report materiality and auditor provides disclaimer of opinion since there has been limitation on the scope of audit. Adverse opinion in the audit report is provided when the organisational financial records have not been prepared in compliance with the regulations of GAAP. Further, he auditor establishes that the financial records of the organisations presents gross misrepresentations due to error or fraud in recognising and representing financial information (Vichitsarawong and Pornupatham 2015). In the present case, it is mentioned that the significant proportion of sales of the retailer are based on cash and there is no appropriate records have been maintained. Further, in order to determine the accuracy of the cash sales no audit tests can be performed. Hence, auditor would provide adverse opinion since there is misrepresentation of audit report due to error in recording financial information. According to the standards on auditing, it is essential to examine and verify the opening balances of accounts at the start of financial year. Based on the correctness and appropriate recognition of the previous financial year balances, the auditor performs the current years audit procedures and presents appropriate audit opinion (Gallizo and Saladrigues 2016). In the given case, the new client refused to provide information on the opening balances of the accounts even if the current years financial information appears to be free from material misstatements. Since, there is a limitation on obtaining the financial information on opening balance of the accounts for audit during the current year, therefore the auditor provides disclaimer of opinion. For the purpose of preparing and presenting the financial report, it is essential to follow the principles and regulations of Australian Accounting Standards as well as the requirements of GAAP. It is the responsibility of organisational management to present the financial statement in compliance with the regulations of Australian Auditing Standards (Vichitsarawong and Pornupatham 2015). In case the auditor finds that the financial statements have not been prepared in conformance to the Australian Accounting Standards and GAAP then the auditor provides adverse opinion. Therefore, in the present case adverse opinion should be provided since, the organization has not complied the regulations of Australian Auditing Standards since five years. During the audit procedures, if the auditor finds that the financial records of the organization has not been prepared in compliance with the Australian Auditing Standards and the result has material effect on the true and fairness of the financial statements, then auditor provides adverse opinion (Huang, Lin and Raghunandan 2015). In the present situation, audit client used LIFO method for the accounting of inventory that is not allowed as per the Australian Auditing Standards and the same had affected the materiality of financial statements on the value of inventory. Since the value of inventory involves a significant part on the organisational total assets, the auditor should provide adverse opinion for misrepresentation in the financial report. The responsibility of the management is to measure the ability of the organisation to prepare the financial statements based on the going concern framework while the auditor is responsible to determine the appropriateness of going concern assumption as per ISA 570. Accordingly, if the auditor finds substantial doubt on the organisations ability to maintain as a going concern, the auditor should provide an explanatory paragraph followed by the opinion paragraph (Chen et al. 2016). Similarly, in the present case, the auditor has detected no material misstatements but there has been substantial doubt on its continuation as going concern. Therefore, the auditor provides modified opinion and includes the explanatory paragraph highlighting reasons that affect the going concern basis as well as stating the liquidation of the companys major customers. Reference List Abed, R., 2016. Investigating the Effect of Professional Ethics Indicators on Financial Performance of Companies, Case study: Tehran Stock Exchange.Mediterranean Journal of Social Sciences,7(3 S2), p.183. Bhattacharjee, S., Maletta, M.J. and Moreno, K.K., 2015. The Role of Account Subjectivity and Risk of Material Misstatement on Auditors' Internal Audit Reliance Judgments.Accounting Horizons,30(2), pp.225-238. Brouard, F., Bujaki, M., Durocher, S. and Neilson, L.C., 2016. Professional Accountants Identity Formation: An Integrative Framework.Journal of Business Ethics, pp.1-14. Chawla, S.K., Khan, Z.U., Jackson, R.E. and Gray, A.W., 2015. Evaluating Ethics Education for Accounting Students.Management Accounting Quarterly,16(2), p.16. Chen, F., Lam, K., Smieliauskas, W. and Ye, M., 2016. Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis.International Journal of Auditing,20(1), pp.52-65. Gallizo, J.L. and Saladrigues, R., 2016. An analysis of determinants of going concern audit opinion: Evidence from Spain stock exchange.Intangible Capital,12(1), pp.1-16. Huang, H.W., Lin, S. and Raghunandan, K., 2015. The Volatility of Other Comprehensive Income and Audit Fees.Accounting Horizons,30(2), pp.195-210. Khelil, I., Khelil, I., Hussainey, K., Hussainey, K., Noubbigh, H. and Noubbigh, H., 2016. Audit committeeinternal audit interaction and moral courage.Managerial Auditing Journal,31(4/5), pp.403-433. Shafer, W.E., Simmons, R.S. and Yip, R.W., 2016. Social responsibility, professional commitment and tax fraud.Accounting, Auditing Accountability Journal,29(1), pp.111-134. Svanberg, J. and hman, P., 2016. Does Ethical Culture in Audit Firms Support Auditor Objectivity?.Accounting in Europe,13(1), pp.65-79. Vichitsarawong, T. and Pornupatham, S., 2015. Do audit opinions reflect earnings persistence?.Managerial Auditing Journal,30(3), pp.244-276. Zaman Groff, M., Slapni?ar, S. and tumberger, N., 2015. The influence of professional qualification on customer perceptions of accounting services quality and retention decisions.Journal of Business Economics and Management,16(4), pp.753-768.

Friday, November 29, 2019

Whistle blowing an Example by

Whistle blowing Whistle blowing is a topic of interest because it pertains to contemporary issues often kept in secrecy, privacy and confidentiality, all to the detriment of the society or the organization. While whistle blowing is feared and is a subject which many are not willing to talk about, indeed, it is the high time that the society acknowledged the role of whistle blowing in identifying and bringing into open cases of gross misconduct amongst either employees or government officials. Need essay sample on "Whistle blowing" topic? We will write a custom essay sample specifically for you Proceed Whistle blowing creates room for those in low positions to have a chance to express themselves and particularly to bring into the open issues which are deliberately kept away from the public. In that way, whistleblowers are able to face those in authority who often act in an offensive manner because they believe they are not vulnerable. By highlighting incidences of violation of the law, whistle blowers in organizations promote good ethics which requires that employees whether senior staff or at the bottom line, hold on to integrity, honesty and accountability. Indeed, whistle blowing in as far as business ethic is concerned, is a show of accountability and integrity given the fact that some issues if not laid open to public scrutiny can lead to the collapse of organizations. Students Usually Tell EssayLab support: Who wants to write essay for me? Essay writers advise: Winning Academic Essay Writing Delivered On Time Cheap Custom Essays Pay For Essay Cheap Grab My Essay Review Best Essay Writing Company Often, issues that cause whistleblowers to come out in the open and highlight gross misconduct as well as violation of issues such as work safety, professional code of conduct, fraud as well as discrimination at work, are what encompass the act of whistleblowing. Therefore it is evident that whistle blowing is part and parcel of maintenance of corporate responsibility. There are some cases whereby organizations do not have in-built systems to check against violations against employees. In such cases, it is whistleblowing that is tasked with the responsibility of identifying issues that are a threat to public good. Were it not for whistleblowing, issues such as fraudulent reporting, underreporting as well as financial misconduct, which is orchestrated by top management, would end up bringing down organizations. But thanks to whistle blowing, issues can be brought into the open either to people at authority such as managers or government officials before a great amount of damage is done. Both internal and external forms of whistle blowing enable violations against the public or employees to be scrutinized and possibly to cease. Although most organizations have internal systems, which play a role similar to that of whistleblowing, such internal systems are often incapable of controlling top management as long as it is bent on committing violations. Such in-built systems, which supplement efforts of whistleblowing, include auditors roles, which can bring into the open gross misconduct and violations of procedures in an organization. There have been ethical concerns surrounding the topic of whistleblowing. This includes challenges which whistle blowers face. In most cases, most people are torn between sympathizing with the organization, which suffers from negative publicity occasioned by allega tions by whistle blowers. There is a debate on whether it is moral to spill the beans, an action which portends the danger of one being terminated from employment. It takes great risk to go on with plans of whistleblowing considering challenges and potential for prosecution. It is also ethically debatable on whether it is morally right for employers to sack or engage in actions of victimization towards whistleblowers. Also, of ethical concern, is what is at stake if one goes ahead with plans to do whistleblowing. Another ethical issue which comes to form when considering whether to go ahead with whistle blowing or not is the danger one is putting to the immediate family and friends who stand to suffer if the action of whistleblowing backfires and as a result the whistleblower ends up in prison and is therefore seen as a villain. Whistleblowing therefore, has a lot of ethical and moral implications for the whistleblower and a great deal of the good and the bad resulting from whistleblowing poses a great dilemma to employees. Equally challenging is the fact that whistleblowers are involved in a legal tussle before they can prove their case. Again, this raises ethical questions as to how appropriate and beneficial it is for an employee to undertake whistleblowing. Generally, advantages of whistleblowing in terms of moral right outdo the advantages of not whistleblowing considering that many people are suffering in organizations and in other institutions from injustices such as racial discrimination, religious discrimination as well as discrimination on the basis of national origin and gender. Therefore, as long as whistleblowing helps fight the vices in the society, then it must be viewed as ethically correct since it upholds morality. In conclusion, whistleblowing has become a highly publicized concept given a lot of media coverage. The fact that most whistleblowers especially in terms of whistleblowing depend on the media and publicity to prove their case is a demonstration that the media plays a very important role in advancing the cause of whistleblowers. As evidenced by the frequency in which whistleblowing is given coverage in current events in the news, whistleblowing is important if the wrongs, which go on behind doors in offices, are to be brought to the fore. Reference Miethe, Terance, D. 1991. Whistleblowing At Work: Tough Choices in exposing Fraud, Waste and Abuse on the Job. Westview Press. William, H. Shaw and Vincent Barry.2007. Moral Issues in Business 10th ed. Belmont, California: Wadsworth. Whistle blowing an Example by Whistle blowing Whistle blowing is becoming more and more common in the workplaces. The reason is because of many unethical and immoral practices that are within the workplaces. The intentions for whistle blowing are both positive and negative, but mostly whistle blowers do it because a situation raises concern and serious measures need to be taken against it. Whistle blowing has become very effective in revealing immoralities and behaviors that pose danger to the employees at the workplace. (Hunt, 1995) However, it is usually done in private and public organizations and especially if the management denies the employees freedom of expression or if their grievances are not looked into immediately. Therefore whistle blowers do this to coerce the government or the senior managers to address issues that interfere with the well being of the employees. Most whistle blowers are those employees in junior positions who usually are not in a position to access senior authority. (Hunt, 1995) Need essay sample on "Whistle blowing" topic? We will write a custom essay sample specifically for you Proceed Pros and Cons of Whistle blowing There are various advantages and disadvantages of whistle blowing. One of the advantages of whistle blowing is that it exposes an organization which poses health risks to its employees in terms of conducive working environment. The whistle blower protects the rights of employees if for instance he/she secretly reports the management to Human Rights commission, and actions are taken against the management of such an organization. (Hunt, 1995) The industrial and labor requirements may be employed to improve the situation and thus better the working conditions of the workers. (Hunt, 1995)Another advantage of whistle blowing is that it compels the companies and major corporations to comply with rules and regulations that champion the rights of employees. Whistle blowing, is more common if the information being revealed has to do with immorality. For example, bosses who demand sexual favors from their female employees and in the event they refuse they threaten them with a sack. This trend is warring and whistle blowing ha come to save the situation. (Hunt, 1995) Bosses nowadays fear engaging in morally or unethically acceptable behavior. Whistle blowing has minimized oppression against the employees for example overworking them, and violence in the workplace. Whistle blowing is also believed to be the most effective way of airing a problem that is raising serious concern for the employees and the degree of the whistle blower being taken seriously is also high. (Hunt, 1995) Whistle blowing however, has its own disadvantages. For instance it becomes hard to differentiate a whistle blower and a gossip. Many employees actually engage in gossip thinking that actually they are raising moral and ethical concerns. As a result if such information is not disseminated well to the senior authorities, the whistle blower may be assumed to be spreading malicious gossip with an intention of revenging. (Hunt, 1995) There is normally no way of knowing whether the whistle blower is telling the truth or not if there is no tangible evidence to support his concerns. Another challenge of whistle blowing is that the person whistle blowing must be a professional and should not be tainted so that he/she can be believed by the authority. In addition a person can be prosecuted by the corporation or the company that he or she is working for, if they are able to prove that he/she has divulged information believed to be confidential and that he failed to compliy with the rules and r egulations of the company. It is hard to determine whether the information that has been given out has serious moral and ethical concerns. In some cases, the authority is not able to determine whether the information given to them should be acted on or not because they fear that they might be interfering with the operations of the organization. (Hunt, 1995) Whistle blowing has an effect of creating tension at the workplace and it thus might interfere with the employees performance. Too much care is exercised which instills anxiety among the employees. If a boss senses that his actions are likely to be reported to the senior authority, he/she may resign and the burden left may fall on unsuspecting colleagues. (Hunt, 1995) A whistle blower is likely to be isolated at the workplace if he/she discovered. People might fear that they will be reported for almost all mistakes they make. The person is viewed as a gossip and therefore may lack friends at the workplace. This is because he/she cannot be trusted with any type of information. Whistle blowers may report incidents to the wrong person and thus the information is likely to be used against them. The information is likely to be twisted and distorted and thus it may not achieve the intended goal. However, rules are being put in place to protect the claims of whistle blowers. (Hunt, 1995) There are a number of companies worldwide who employ whistle blowing services provided by selected companies to enhance the effect of the reports. For example, there are special helpline services for whistle blowers. The major setback with helpline services is that someone may make a plank all and hide his/her identity and thus the information given out will be questionable and not based on facts and truth. The governments have been streamlining helpline services to increase their efficiency. (Hunt, 1995) Conclusion It is worth to note that employees and other people are more likely to blow the whistle today than they would have done seven years ago. Almost ten years ago whistle blowers were believed to be traitors and branded misfit. Nowadays, many people make calls or go personally to the organizations concerned. (Hunt, 1995)The people have come to realize that if they ignore and discourage whistle blowers, they will be doing it at their own peril. Most the issues being reported on are financial misconduct and safety risks. Both the issues constitute an average of thirty percent calls each. There has been double increase in issues and concerns related to double standards and trading. The care sector has also recorded the same number of calls. This trend has compelled many companies to clean their acts for fear of being exposes. However, the claims which are made are not released in full detailed before a decision is made. Efforts have been made to incorporate whistle blowing to become an impor tant part of companys risk management. Plans are also underway to ensure laws on whistle blowing and practice are put in place and enforced by the law. The act of whistle blowing is being given a totally different approach and laws are also being put in place to protect whistle blowers. (Hunt, 1995) References Hunt, G (1995). Whistleblowing In The Social Sevices: Public Accountability & Professional Practice. Arnold

Monday, November 25, 2019

Free Essays on Television And The Family

Television shows are made to entertain an audience. Sometimes they plots are just made up inside someone’s head, and other times they reflect what is going on in that society at a given period in time. Two shows in the same genre can be very similar, but then again can also be very different. They could both contain the same social issues, but portray them in different ways. A group of five of us was given the task to watch two shows and analyze them in terms of two social issues of our own choice and analyze how the issue fit with the time at which it was aired. Our research team had five people and we had to divide up the tasks between each of us. Our first task was to figure out what television show and issue we wanted to use. We went down the list for television shows and chose the most obvious issues in each and then found another show that contained the same issue. We came to the conclusion to watch â€Å"The Nanny† and â€Å"The Cosby Show† and relate them to issues of family and social class. Next we assigned different tasks. I do not have a television therefore my group decided that I should not be one of the people watching the television shows. So I was assigned the job of finding the television data from www.tvtome.com, finding the historical data, and collating the observation notes. The rest of the group assigned television shows based on whether they would be free to watch them. Deartra watches â€Å"The Nanny† everyday after school, so she agreed to watch two episodes and Nelson said that he was fr ee to watch the two episodes also. So that basically left Nicole and Rachel to watch â€Å"The Cosby Show†. The basic way we chose the episodes was by choosing whatever was on that night; we did not choose any specific episode. We then took down everyone’s email addresses and telephone numbers so we could all stay in contact while doing the assignment. We decided that everyone would just email me a copy of... Free Essays on Television And The Family Free Essays on Television And The Family Television shows are made to entertain an audience. Sometimes they plots are just made up inside someone’s head, and other times they reflect what is going on in that society at a given period in time. Two shows in the same genre can be very similar, but then again can also be very different. They could both contain the same social issues, but portray them in different ways. A group of five of us was given the task to watch two shows and analyze them in terms of two social issues of our own choice and analyze how the issue fit with the time at which it was aired. Our research team had five people and we had to divide up the tasks between each of us. Our first task was to figure out what television show and issue we wanted to use. We went down the list for television shows and chose the most obvious issues in each and then found another show that contained the same issue. We came to the conclusion to watch â€Å"The Nanny† and â€Å"The Cosby Show† and relate them to issues of family and social class. Next we assigned different tasks. I do not have a television therefore my group decided that I should not be one of the people watching the television shows. So I was assigned the job of finding the television data from www.tvtome.com, finding the historical data, and collating the observation notes. The rest of the group assigned television shows based on whether they would be free to watch them. Deartra watches â€Å"The Nanny† everyday after school, so she agreed to watch two episodes and Nelson said that he was fr ee to watch the two episodes also. So that basically left Nicole and Rachel to watch â€Å"The Cosby Show†. The basic way we chose the episodes was by choosing whatever was on that night; we did not choose any specific episode. We then took down everyone’s email addresses and telephone numbers so we could all stay in contact while doing the assignment. We decided that everyone would just email me a copy of...

Thursday, November 21, 2019

Interpretation Essay Example | Topics and Well Written Essays - 500 words - 2

Interpretation - Essay Example Apparently, the common ancestry implies that we share several ideas, customs, and behaviours thus making the world a one big union of strangers. It is from the cosmopolitanism ideology that we all belong to the world despite our ethnic and racial differences that Koichi notes â€Å"Japan is represented and represents itself as a culturally and racially homogenous and uniquely particularistic by way of a strategic binary opposition between two imaginary cultural entities†¦Ã¢â‚¬  (Koichi, 2005; p. 104). From this, it becomes clear that actually, humanity belongs to the world and should be free to move from place to place. The cultural, racial and political entities that have served to divide human beings are imaginary; since we all belong to this world and we are equal to the people we find in other places that we might visit. Since we belong to this world, it is, therefore, surprising that some Japanese discriminate others. The realization that we share many aspects should help in creating mutual respect rather than enmity and animosity or the kind of discrimination perpetuated by the Medias in today’s society. Moreover, the Japanese nihonjinron should describe how unique Japanese culture is as well as indicate that it somehow ties to some global cultures just to bring about the whole notion of worldliness. Cosmopolitanism further connotes a scenario where our diversity does not distance us from fellow human beings, but rather brings us closer to the creation of a global community. We live in a globalized world where cultural exchanges are a reality. Cosmopolitanism implies the inclusion of all despite our differences whether at home, in Olympic Games, FIFA world, workplace or any other place where human interaction can occur. It is saddening that indeed, cultural politics are continuously destroying the positive associations that we should be having considering the fact that we are all human beings and perceptibly, from a common

Wednesday, November 20, 2019

Marketing communication Essay Example | Topics and Well Written Essays - 1250 words

Marketing communication - Essay Example Integrated Marketing Communications (IMC) is a simple and modern concept used by organisations to ensure careful and effective linkage of all forms of communication. The concept of IMC enables organisation to effectively co-ordinate and integrate all of its marketing communication tools and functions. This management tool has been developed to ensure the integrated working of all aspects of promotion including advertisements, direct marketing, sales promotion techniques, and public relations. Promotion is one of the Ps in the marketing mix and it has a distinct set of communications tools. Since the tool of promotion plays a pivotal role in determining the sales volume of a business, IMC concept can significantly affect business profitability. This paper will discuss different aspects of integrated market communications and will provide reasons for licensing the importance of IMC perspective. Simply, IMC is a management process of maintaining customer relationships by way of communic ation efforts in order to promote brand value. Such efforts may include cross functional processes which are strategically designed to maintain profitable relationship with different stakeholder groups by effectively controlling all messages sent to them with the application of different communication tactics. The IMC techniques promote integration of different marketing operations and this process in turn affects the firm’s business to business, customer oriented, and internally directed interactions. Advertising tools, promotional tools, and integration tools are some of the major components of the IMC. Advertising tools add value to brand and firm image; and they include advertising designs, selection of advertising channels, execution strategies, and advertising management. Promotional tools comprise of direct sales, trade promotions, customer oriented promotions, public relations, and sponsorship projects whereas integrations tools mainly include online promotion techniq ues and other integrated marketing programmes. The internet has changed products/services promotion strategies and the way marketers and customers interact with each other. Researchers argue that a comprehensive IMC plan would enhance harmony between marketers and customers. According to Kenneth (2007, p. 31), all IMC strategies are centred on a master marketing plan, which consists of six well defined phases such as situation analysis, marketing objectives, marketing budget, marketing strategies, marketing tactics, and evaluation of performance. IMC ensures uninterrupted flow of messages and effective use of media through the application of online and offline marketing channels. Online marketing channels embrace e-mail, pay per click, blog, podcast, and internet TV whereas offline marketing channels include newspapers, magazines, flex boards, industry relations, and television. In modern days, use of IMC has become essential for organisations to ensure success; and companies consid er all the elements of the marketing mix while designing an integrated marketing communication programme. Some professionals claim that IMC is a critical thinking approach that can accurately identify consumer insights and effectively responds to them. It must be noted that selection of right communication tools is an important aspect of an IMC plan as every communication tool would not fit the size and nature of every business. Even though the scope of an IMC plan is broader than an advertising campaign, the lion’s part of the marketing budget is spent on the design and circulation of advertisements. Evidently, personal selling is the most common type of integrated marketing communication technique. Generally, personal selli

Monday, November 18, 2019

Discuss and assess the parallels between cold war anti-communism and Essay

Discuss and assess the parallels between cold war anti-communism and contemporary debates about terrorism and border protection - Essay Example apparently aimed at protecting human rights by inculcating political sovereignty in the so-called ‘failed states.’ Apart from a few isolated murmurings in the West, these experiments in state-building, humanitarian intervention and policing of wayward nations were neither openly associated to an American empire nor were they labelled as imperialist. The arrival of George Bush at the White House and the terrorist atrocities of September 11, 2001 reveal the role of the U.S. in the global economy. Furthermore, the war on terror that ensued shortly after September 11 seem to have reversed the world order and ignited a debate on the role of the U.S in fostering international peace. The debate presented in this paper argues that the U.S. role seems to have accorded itself the role of maintaining a check on communism (Bamford, 2004: pp 18-47). The paper aims at exploring the analytical and historical value of the connection between terrorism, war, efforts at border protection a nd the efforts at taming communism and fostering the extension of the American empire. Some of the historical questions that the paper aims to solve include the role that the Cold War played in shaping a domineering American empire. There is also an attempt to analyze how the nature of this empire was affected by the end of the Cold War. Therefore, the paper aims at presenting a comparison between the prevailing conjecture of border protection measures and the war on terror with the origins of the rivalry between capitalism and communism. Researchers have done a critical analysis of several theoretical perspectives that shed more light on the underlying dynamics in the aggravated efforts to fight terrorism in the world.. These perspectives also highlight how these dynamics serve to entrench border protection measures, especially after the end of the Cold War. The first perspective regards to the theory of realism which emphasizes several motives that are connected to the power, national

Saturday, November 16, 2019

What Is A Topographic Map English Language Essay

What Is A Topographic Map English Language Essay A topographic map is a map that shows topography and features found on the earths surface. Like any map it uses symbols to represent these features. Lets look at a section of a topographic map showing the area around Spruce Knob in West Virginia. Spruce Knob is the highest point in West Virginia. This section of a topographic map illustrates many of the common symbols used on topographic maps. The map is repeated below with many of these symbols labeled. Some of the more common and important topographic map symbols have been pointed out by the purple arrows. More details are given in the text below. MAP SYMBOLS First lets recognize that map symbols are color coded. Symbols in green indicate vegetation, symbols in blue represent water, brown is used for topographic symbols, man made features are shown in black or red. Lets look at the symbols labeled in the map above: Contour Lines Contour lines are lines that indicate elevation. These are the lines that show the topography on the map. They are discussed in more detail in the next section. Contour lines are shown in brown. Two types of contour lines are shown. Regular contour lines are the thinner brown lines, index contour lines are the thicker brown lines. The numbers written in brown along the contour lines indicate elevation of the line. For this map elevation is in feet above sea level. Forests and Clearings Forested areas are represented by areas shaded green; for Spruce Knob this means most of the area. Areas that are not forested are left unshaded (white). Note that not all topographic maps show forests. Also note that this information is not always up to date or accurate. I have struggled to walk across densely wooded areas in places that have been mapped as clearings. Streams Streams and other water features are shown in blue. Roads and Trails Man made features are shown in black or red. Trails are represented as thin single dashed lines. Roads are represented as double lines or thicker red lines. A series of symbols are used roads to indicate road quality from double dashed lines for dirt roads to thick red lines for major highways. In the case of the Spruce Knob area we have two types of road, the thin double black lines and the thin dashed double lines. Buildings Like other man made features buildings are shown in black. Solid squares usually indicate buildings that would be inhabited by people (i.e. a house), hollow shapes usually indicate uninhabited buildings (for example, a barn) (Note this may not hold for maps in the future because it is not possible to determine what a building is used for from the aerial photos used to make the maps). Other man made features shown in black on our example include the lookout tower on at the summit of Spruce Knob and the radio tower. Though not seen on our map, larger buildings, like factories, are shown by larger shapes that outline shape of the building, and cities with closely spaced houses are shaded pink instead of showing individual houses. Boundaries Even though these are not physical features you can see on the ground, boundaries are shown on topographic maps by black or red lines. Boundaries are usually represented by broken lines (combinations of dots and dashes of different sizes). Different patterns are used for different types of boundaries (i.e., state, county, city, etc). On our example the boundary that is shown marks the edge of a National Forest. Bench Marks Bench marks indicate places where the elevation has actually been surveyed. These locations are indicated on the map by a triangle if a marker has been placed in the ground, or an x if not marker was left behind. Near either symbol are the letters BM and a number which represents the elevation of that particular location. Bench marks are shown in black on topographic maps. CONTOUR LINES Contour lines are lines drawn on a map connecting points of equal elevation. If you walk along a contour line you neither gain nor lose elevation. Picture walking along a beach exactly where the water meets the land (ignoring tides and waves for this example). The water surface marks an elevation we call sea level, or zero. As you walk along the shore your elevation will remain the same, you will be following a contour line. If you stray from the shoreline and start walking into the ocean, the elevation of the ground (in this case the seafloor) is below sea level. If you stray the other direction and walk up the beach your elevation will be above sea level (See diagram at right). The contour line represented by the shoreline separates areas that have elevations above sea level from those that have elevations below sea level. We refer to contour lines in terms of their elevation above or below sea level. In this example the shoreline would be the zero contour line (it could be 0 ft., 0 m, or something else depending on the units we were using for elevation). Contour lines are useful because they allow us to show the shape of the land surface (topography) on a map. The two diagrams below illustrate the same island. The diagram on the left is a view from the side (cross profile view) such as you would see from a ship offshore. The diagram at right is a view from above (map view) such as you would see from an airplane flying over the island. The shape of the island is shown by location shoreline on the map. Remember this shore line is a contour line. It separates areas that are above sea level from those that are below sea level. The shoreline itself is right at zero so we will call it the 0 ft. contour line (we could use m., cm. in., or any other measurement for elevation). The shape of the island is more complicated than the outline of the shoreline shown on the map above. From the profile it is clear that the islands topography varies (that is some parts are higher than others). This is not obvious on map with just one contour line. But contour lines can have elevations other than sea level. We can picture this by pretending that we can change the depth of the ocean. The diagram below shows an island that is getting flooded as we raise the water level 10 ft above the original sea level. The new island is obviously smaller than the original island. All of the land that was less than 10 ft. above the original sea level is now under water. Only land where the elevation was greater than 10 ft. above sea level remains out of the water. The new shoreline of the island is a contour line because all of the points along this line have the same elevation, but the elevation of this contour line is 10 ft above the elevation of the original shoreline. We repeat these processes in the two diagrams below. By raising water levels to 20 ft and 30 ft above the original see level we can find the location of the 20ft and 30 ft contour lines. Notice our islands get smaller and smaller. Fortunately we do not really have to flood the world to make contour lines. Unlike shorelines, contour lines are imaginary. They just exist on maps. If we take each of the shorelines from the maps above and draw them on the same map we will get a topographic map (see map below). Taken all together the contour lines supply us with much information on the topography of the island. From the map (and the profile) we can see that this island has two high points. The highest point is above 30 ft elevation (inside the 30 ft contour line). The second high point is above 20 ft in elevation, but does not reach 30 ft. These high points are at the ends of a ridge that runs the length of the island where elevations are above 10 ft. Lower elevations, between the 10 ft contour and sea level surround this ridge. With practice we can picture topography by looking at the map even without the cross profile. That is the power of topographic maps. READING ELEVATIONS A common use for a topographic map is to determine the elevation at a specified locality. The map below is an enlargement of the map of the island from above. Each of the letters from A to E represent locations for which we wish to determine elevation. Use the map and determine (or estimate) the elevation of each of the 5 points. (Assume elevations are given in feet) Point A = 0 ft Point A sits right on the 0 ft contour line. Since all points on this line have an elevation of 0 ft, the elevation of point A is zero. Point B = 10 ft. Point B sits right on the 10 ft contour line. Since all points on this line have an elevation of 10 ft, the elevation of point B is 10 ft. Point C ~ 15 ft. Point C does not sit directly on a contour line so we can not determine the elevation precisely. We do know that point C is between the 10ft and 20 ft contour lines so its elevation must be greater than 10 ft and less than 20 ft. Because point C is midway between these contour lines we can estimate the elevation is about 15 feet (Note this assumes that the slope is constant between the two contour lines, this may not be the case). Point D ~ 25 ft. We are even less sure of the elevation of point D than point C. Point D is inside the 20 ft. contour line indicating its elevation is above 20 ft. Its elevation has to be less than 30 ft. because there is no 30 ft. contour line shown. But how much less? There is no way to tell. The elevation could be 21 ft, or it could be 29 ft. There is now way to tell from the map. (An eight foot difference in elevation doesnt seem like much, but remember these numbers are just an example. If the contour lines were spaced at 100 ft intervals instead of 10 ft., the difference would be a more significant 80 ft.) Point E ~ 8 ft. Just as with point C above, we need to estimate the elevation of point E somewhere between the 0 ft and 10 ft contour lines it lies in between. Because this point is closer to the 10 ft line than the 0 ft. line we estimate an elevation closer to 10. In this case 8 ft. seems reasonable. Again this estimation makes the assumption of a constant slope between these two contour lines. CONTOUR INTERVAL and INDEX CONTOURS Contour Intervals Contour lines can be drawn for any elevation, but to simplify things only lines for certain elevations are drawn on a topographic map. These elevations are chosen to be evenly spaced vertically. This vertical spacing is referred to as the contour interval. For example the maps above used a 10 ft contour interval. Each the contour line was a multiple of 10 ft. (i.e. 0, 10, 20, 30). Other common intervals seen on topographic maps are 20 ft (0, 20, 40, 60, etc), 40 ft (0, 40, 80, 120, etc), 80 ft (0, 80, 160, 220, etc), and 100ft (0, 100, 200, 300, etc). The contour interval chosen for a map depends on the topography in the mapped area. In areas with high relief the contour interval is usually larger to prevent the map from having too many contour lines, which would make the map difficult to read. The contour interval is constant for each map. It will be noted on the margin of the map. You can also determine the contour interval by looking at how many contour lines are between labeled contours. Index Contours Unlike the simple topographic map used above, real topographic maps have many contour lines. It is not possible to label the elevation of each contour line. To make the map easier to read every fifth contour line vertically is an index contour. Index contours are shown by darker brown lines on the map. These are the contour lines that are usually labeled. The example at right is a section of a topographic map. The brown lines are the contour lines. The thin lines are the normal contours; the thick brown lines are the index contours. Notice that elevations are only marked on the thick lines. Because we only have a piece of the topographic map we can not look at the margin to find the contour interval. But since we know the elevation of the two index contours we can calculate the interval ourselves. The difference in elevation between the two index contours (800 700) is 100. We cross five lines as we go from the 700 line to the 800 line (note we dont include the line we start on but we do include the line we finish on). Therefore we divide the elevation difference (100) by the number of lines (5) we will get the contour interval. In this case it is 20. We can check ourselves by counting up by 20 for each contour from the 700 line. We should reach 800 when we cross the 800 line. One piece of important information we can not determine from the contour lines on this map is the units of elevation. Is the elevation in feet, meters, or something else? There is a big difference between an elevation change of 100 ft. and 100 m (328 ft). The units of the contour lines can be found in the margin of the map. Most topographic maps in the United States use feet for elevation, but it is important to check because some do you meters. Once we know how to determine the elevation of the unmarked contour lines we should be able determine or at least estimate the elevation of any point on the map. Using the map below estimate the elevation of the points marked with letters Point A = 700 An easy one. Just follow along the index contour from point A until you find a marked elevation. On real maps this may not be this easy. You may have to follow the index contour a long distance to find a label. Point B = 740 This contour line is not labeled. But we can see it is between the 700 and 800 contour line. From above we know the contour interval is 20 so if we count up two contour lines (40) from 700 we reach 740. Point C ~ 770 Point c is not directly on a contour line. But by counting up from 700 we can see it lies between the 760 and 780 contour lines. Because it is in the middle of the two we can estimate its elevation as 770. Point D = 820 Point D is outside the interval between the two measured contours. While it may seem obvious that it is 20 above the 800 contour, how do we know the slope hasnt changed and the elevation has started to back down? We can tell because if the slope stated back down we would need to repeat the 800 contour. Because the contour under point D is not an index contour it can not be the 800 contour, so must be 820. DETERMINING CONTOUR INTERVALS Most contour lines on topographic maps are not labeled with elevations. Instead the reader of the map needs to be able to figure out the elevation by using the labeled contour lines and the contour interval (see previous page for explanation). On most maps determining contour interval is easy, just look in the margin of the map and find where the contour interval is printed (i.e. Contour Interval 20 ft). For the maps on this web site, however, the contour interval is not listed because we only parts of topographic maps, not the whole map which would include the margin notes. However we usually dont need to be given the contour interval. We can calculate from the labeled contours on the map as is done below. This method works if we dont have any topographical complications, areas where the elevation is not consistently increasing or consistently decreasing. With practice these areas can usually be easily recognized. Also this method does not tell the units for the contour interval. In the United States most topographic maps, but not all, use feet for elevation, however it is best to check the margin of the map to be sure. READING ELEVATIONS Lets go back to the Spruce Knob area and practice reading elevations. On the map below are 10 squares labeled A through J.? Estimate the elevation for the point marked by each square (make sure to use the point under the square, not under the letter). Compare your answers to the answers below. Recall that we determined the contour interval on the previous page. ELEVATION of Points: A. 4400 ft Point A sits right on a labeled index contour. Just follow along the contour line until you reach the label B. 4720 ft Point B sits on a contour line, but it is not an index contour and its elevation is not labeled. First lets look for a nearby index contour. There is one to the south and east of point B. This contour is labeled as 4600 ft. Next we need to determine if point B is above or below this index contour. Notice that is we keep going to the southeast we find contour lines of lower elevations (i.e. 3800 ft.). This means as we move away from 4600 ft. contour line toward point B we are going up hill. So point B is above 4600 ft. Count the contour lines from 4600 ft to point B, there are three. Each contour line is 40 ft. (from our previous discussion of the contour interval) so point B is 120 ft. above 4600 ft that is it is 4720 ft. C. 4236 ft Point C sits right on a labeled bench mark so its elevation is already written on the map. D. 4360 ft. Point D is on an unlabeled contour line. From our discussion of point B above, you can see that point D is on the slope below Spruce Knob. Just above point D is an index contour. If we trace along this contour line we see its elevation is 4400 ft. Since point D is the next contour line down hill it is 40 ft lower. E 3800 ft. Point E is on an index contour. Follow along this contour line until you come to the 3800 label. F. ~4780 ft. Point E does not sit on a contour line so we can only estimate its elevation. The point is circled by several contour lines indicating it is a hill top (see the later discussion of depression contours to see why we know this is a hill). First lets figure out the elevation of the contour line that circles point F. Starting from the nearest index contour line (4600 ft) we count up by 40 for the four contour lines. This gives us 4760 ft (4600ft + 40 ft. x 4). Because point F is inside this contour line it must have an elevation above 4760 ft., but its elevation must be less than 4800 ft, otherwise there would be a 4800 contour line, which is not there. We dont really know the elevation just that it is between 4760ft. and 4800ft. G. 4080 ft. In order to determine the elevation of point G we first must recognize it is on the western slope of Spruce Knob. Looking at the index contours we see that point G is between 4400 ft and 4600 ft contours. (It is a good idea to check the elevations by counting by 40 for each of the contour lines between 4400 and 4600. If the numbers do not work out it may mean that the contour lines, and therefore the topography, are more complicated than a simple slope. That is not the case here.) Counting up two contour lines from 4400 ft. gives our elevation of 4080 ft. H. ~4100 ft. Point H is circled by a contour line indicating it is the top of a small hill. Its elevation is determined the same way we determine the elevation of Point F. Find the index contour below point F (4000 ft) and count up for the two contour lines (4080 ft). Point F is above this elevation but below 4120 ft because this contour line is not present. I ~3980 ft. Point I is also not on a contour line. It is also not on the top of a hill because a contour line does not encircle it. Instead it is in between to contour lines on the side of a hill. One of the contour lines is the 4000 ft index contour. The other contour is 3960 ft contour (40 ft lower, you can tell it is lower because you are moving toward the stream which is in the bottom of the valley). The elevation of point I is between 3960ft and 4000ft. Since point I is midway between these two contours we can estimate its elevation as midway between 3960 and 4000. J ~ 3820 ft. The elevation of point J is found the same way as the elevation of point I. Gradient (Slope) Topographic maps are not just used for determining elevation; they can also be used to help visualize topography. The key is to study the pattern of the contour lines, not just the elevation they represent. One of the most basic topographic observation that can be made is the gradient (or slope) of the ground surface. High (or steep) gradients occur in areas where there is a large change in elevation over a short distance. Low (or gentle) gradients occur where there is little change in elevation over he same distance. Gradients are obviously relative. What would be considered steep in some areas (like Ohio) might be considered gentle in another (like Montana). However we can still compare gradients between different parts of a map. On a topographic map the amount of elevation change is related to the number of contour lines. Using the same contour interval the more contour lines over the same distance indicates a steeper slope. As a result areas of a map where the contour lines are close together indicate steeper slopes. Areas with widely spaced contour lines are gentle slopes. The map below examples of areas with steep and gentle gradient. Note the difference in contour line spacing between the two areas. Compare the slope of the west side of Spruce Knob with the slope of the east side. Which side is steeper? ..The east side. Notice the spacing between the contour lines. Contour lines on the east side of Spruce Knob are closer together than the contour lines on the west side indicating steeper slopes. Map Scale Topographic maps are drawn to scale. This means that distances on a map are proportional to distances on the ground. For example, if two cities 20 miles apart are shown 2 inches apart on a map, then any other locations that are two inches apart on the map are also 20 miles apart. This proportion, the map scale, is constant for the map so it holds for any points on the map. In our example the proportion between equivalent distances on the map and on the ground is expressed as a scale of 1 inch = 10 miles, that is 1 inch on the map is equal to 10 miles on the ground. Map scales can be expressed in three forms. We will look at all three. VERBAL SCALE The simplest form of map scale is a VERBAL SCALE. A verbal scale just states what distance on a map is equal to what distance on the ground, i.e. 1 inch = 10 miles from our example above. Though verbal scales are easy to understand, you usually will not find them printed on topographic maps. Instead our second type of scale is used. FRACTIONAL SCALE Fractional scales are written as fractions (1/62500) or as ratios (1:62500). Unlike verbal scales, fractional scales do not have units. Instead it is up to the map reader to provide his/her own units. Allowing the reader of the map to choose his/her own units provides more flexibility but it also requires a little more work. Basically the fractional scale needs to turn in to a verbal scale to make it useful. First lets look at what a fractional scale means. A fractional scale is just the ratio of map distance to the equivalent distance on the ground using the same units for both. It is very important to remember when we start changing a fractional scale to a verbal scale the both map and ground units start the same. The smaller number of the fractional scale is the distance on the map. The larger number in the scale is the distance on the ground. So if we take our example scale (1:62500) we can choose units we want to measure distance in. Lets chose inches. We can rewrite our fractional scale as a verbal scale: 1 inch on the map = 62500 inches on the ground. We can do the same thing used with any unit of length. Some examples of verbal scales produced using various units from a 1:62500 fractional scale are given in the table: UNITS VERBAL SCALE Inches 1 inch on the map = 62500 inches on the ground. Feet 1 foot on the map = 62500 feet on the ground cm 1 cm on the map = 62500 cm on the ground M 1 m on the map = 62500 m on the ground Notice the pattern. The numbers are the same, only the units are changed. Note that the same units are used on both sides of each of the verbal scale. While these verbal scales are perfectly accurate, they are not very convenient. While we may want to measure distance on a map in inches, we rarely want to know the distance on the ground in inches. If someone asks you the distance from Cleveland to Columbus they do not want the answer in inches. Instead we need to convert our verbal scale into more useful units. Lets take our example (1 inch on the map = 62500 inches on the ground). Measuring map distance in inches is OK, but we need to come up with a better unit for measuring distance on the ground. Lets change 62500 inches into the equivalent in feet (I choose feet because I remember that there are 12 inches in 1 foot). If we multiple 62500 inches by the fraction (1 ft / 12 in) inches in the numerator and denominator cancel leaving an answer in feet. Remember, since 1 ft = 12 inches, multiplying by (1 ft / 12 in) is the same as multiplying by 1. The result of this multiplication gives: 62500 inches x (1 ft / 12 in) = 5208.3 ft So we can rewrite our verbal scale as 1 inch on the map = 5208.3 feet on the ground. This is also a perfectly valid verbal scale, but what if we wanted to know the distance in miles instead of feet. We just need to change 5208.3 feet into miles (we could change 62500 inches into miles but I never remember how many inches are in 1 mile). Knowing that there are 5280 feet in a mile: 5208.3 ft x (1 mi/5280 ft) = 0.986 mi. So our verbal scale would be: 1 inch on the map = 0.986 miles on the ground. For most practical purposes we can round this off to 1 inch on the map ~ 1mile on the ground, making this scale much easier to deal with. We can do the same type of conversions using metric units. One of the ways to express a fractional scale of 1:62500 as a verbal scale using metric units is 1 cm on the map = 62500 cm on the ground (see table above). As with inches, we really do not want ground distances in cms. Instead we can convert them into more convent units. Lets convert our ground distance from cms into meters. Recall that there are 100 cm in a meter. So: 62500 cm x (1m / 100cm) = 625 m. So we can write a verbal scale of 1 cm on the map = 625 m on the ground. What if we want our distance in kilometers (km). We just change 625 m into km by multiplying by (1km/1000m). The result is a verbal scale of 1 cm on the map = 0.625 km on the ground. So for any fractional scale we can choose the same units to assign to both sides and then convert those units as we see fit to produce a verbal scale. Given all of the possible map scales and all of the possible combination of units that can be used it may seem that scales on topographic maps a very complicated. In fact there are only a few scales commonly used, and each is chosen to allow at least one simple verbal scale. The most common fractional scales on United States topographic maps and equivalent verbal scales are given in the table below. FRACTIONAL SCALE SIMPLE VERBAL SCALE 1:24000 1 in = 24000 ft 1:62500 1 in ~ 1 mi 1:100000 1 cm = 1 km 1:125000 1 in ~ 2 mi 1:250000 1 in ~ 4 mi After all this why would anyone in their write mind want to deal with fractional scales. Well, first as the table above shows its not that bad, and second, they allow us to get the most precise measurements off a topographic map. If we are not that concern about being precise we can use the third type of scale, discussed below. BAR SCALE A bar scale is just a line drawn on a map of known ground length. There are usually distances marks along the line. Bar scales allow for quick visual estimation of distance. If more precision is needed just lay the edge of a piece of paper between points on the map you want to know the distance between and mark the points. Shift the paper edge to the bar scale and use the scale like a ruler to measure the map distance. Bar scales are easy to use, but there is one caution. Look at the typical bar scale drawn below. Note that the left end of the bar is not zero. The total length of this bar is FIVE miles, not four miles. A common error with bar scales is to treat the left end of the line as zero and treat the whole bar as five miles long. Pay attention to where the zero point on the bar actually is when you measure with a bar scale. In addition to their ease of use, there is one other advantage of a bar scale. If a map is being enlarged or reduced, a bar scale will remain valid if it is enlarged and reduced by the same amount. Fractional and verbal scales will not be valid (unless they are adjusted for the enlargement or reduction, more fun calculations we will not worry about). This is a problem with the maps you are looking at on this web site. The actual scale of the map will vary depending on your computer monitor and its setting. For the maps on this site only bar scales are included since the size of the bar will also change with the size of the map. Latitude and Longitude It is important when using topographic maps to have some way to express location. You may want to tell someone where you are (i.e. help we are sinking at this location), or where to go (meet me at this location), or even just what map to look at (look at the map showing this location). In each case you need to be able to express your location as precisely as possible. There are many systems for expressing location. We will start by looking at one you are already familiar with: latitude and longitude. Latitude and longitude lines form a grid on the earths surface. Latitude lines run east to west, longitude lines run north to south. Latitude lines run parallel to the equator and measure the distance north or south of the equator. Values for latitude range from 0Â ° at the equator to 90Â ° N or 90Â °S at the poles. Longitude lines run parallel to the Prime Meridian (arbitrarily set to run through Greenwich, England) and measure distance east and west of this line. Values of longitude range from zero degrees at the Prime Meridian to 180Â °E or 180Â °W. The basic unit of latitude and longitude is the degree (Â °), but degrees are a large unit so we often have to deal with subdivisions of a degree. Sometimes we just use a decimal point, such as 35.789Â °N. This format referred to as decimal degrees. Decimal degrees are often found as an option on Global Position Systems (GPS) or with online topographic maps, but decimal degrees are not used on printed maps. On these topographic maps the latitude and longitude units are expressed in degrees, minutes, and seconds. Each degree is subdivided into 60 minutes (). Each minute is divided into 60 seconds (). Note the similarity to units of time which makes these relationships easy to remember. If we are interested in a general location we may just use degrees. For more precision we specify minutes, or even seconds. Note that we always need to specify the larger unit. You cant specify your latitude or longitude with just minutes or seconds. A coordinate such as 25 is meaningless unless the d egrees are also given, such as 45Â ° 25. The area covered by the quadrangle depends on the spacing of the latitude and longitude lines used in the grid. For maps of roughly the same size closer spaced lines produce maps that cover less area, but show more detail. Lines that are spaced further apart produce maps that cover much larger areas, but are not as detailed. Quadrangles are often

Wednesday, November 13, 2019

Kafkas The Trial :: Kafka Trial Essays

Kafka's The Trial Kafka's The Trial follows a man, K., as he is arrested and released for an unknown offense and attends a series of bizarre trials. He tries to comprehend and extricate himself from an outrageous course of events, which transpire suddenly in his life. K. is persecuted by this unimaginable court, which seems to hold a quasi-authoritative place in society. K.'s life seems to spiral out of control while he and the reader struggle to understand what is going on. Kafka uses this piece to criticize bureaucracy, even in a seemingly democratic society. Kafka believes that bureaucracy is endangering the freedoms of the individual in modern society and that it is extremely detrimental to society in the long run. It is not readily identifiable what geographical location Kafka is referring to in The Trial. Based on the rest of the novel's bizarre twists and turns it seems that Kafka did not want to nail down any concrete location to weight down his surrealist story. While there is no link with any known location (other than perhaps Kafka's hometown of Prague) the surroundings are modern and urban. In The Trial, K spends most of his time in various buildings with very little mention of any identifying characteristics. Kafka seems to center around middle class urbanites for the most part. Kafka tackles the evils of government and bureaucracy, concentrating on the social implications of these man made authorities on the individual. Reification seems to serve a pervasive role in Kafka's The Trial. Reification is when something abstract is given material worth by a society It seems that Kafka is questioning how the legal system has been given so much authority and power making it a material entity. In 1912, when Kafka penned The Trial, the rise of the republic was evident around Europe. There was a renewed emphasis on realism and rationale, which also makes an appearance in The Trial. When published, Kafka's novels "evoked the hopelessness of individuals confronting a relentless, machinelike society in which they are minor cogs". As the threat of war swirled in Europe (World War I was just on the horizon), anti Semitism and nationalism surrounded Kafka. In the arts, the rise of modernity created a challenge to positivism that could not be silenced.

Monday, November 11, 2019

How Andrew Jackson was portrayed Essay

Andrew Jackson was the seventh president of the United States. A rough-hewn military hero, he was regarded by many as the spokesman of the common man. He entered the White House in 1829 after winning the second of two vigorously fought election campaigns. Through his forceful personality, he restructured the office of the president and helped shape the democratic party. Less educated and less schooled in government than many of his political opponents, Jackson had leaped to national fame in the War of 1812 as the hero of the Battle of New Orleans and had captured the dedicated loyalty of a vast segment of the American population. He was widely acclaimed as the symbol of what the new American thought himself to be a self-made man endowed with virtue and strength. The results of the election of 1824 proved that Jackson was indeed the champion of a popular majority. Jackson’s administrations were highlighted by the frustration of sectional attempts to weaken the central governmen t by state nullification of federal law, and by his confrontation with the Bank of the U.S. Jackson also positively affected the development of the U.S. presidency. He concentrated power in the office through wide use of the veto and through his insistence that the chief executive alone represented the will of the whole nation. He committed the presidential powers to the protection of the people. Throughout his presidency, Jackson was portrayed as both a states’ rightist and as a nationalist. As a states’ rightist, he proteced the states rights so that the federal government would not fund individual states’ rights and favor them over other states. He was a strong believer in the political ideas of the Jeffersonians. Another example of Jackson being a states’ rightist includes the Maysville Road veto. Jackson had pledged to reduce the national debt and was opposed to the rising number of bills before Congress that proposed to finance internal improvements with public money. The Maysville Road Bill gave authorized the use of federal funds to construct a road between the towns of Maysville and Lexington, both in Kentucky. Jackson vetoed the bill, calling it unconstitutional because it concerned only the state of Kentucky. As a nationalist, Jackson believed in a strong central government in order to unify the nation. He also believed in a democracy for the entire nation. Jackson also supported the Spoils System, which rewarded his political supporters with public offices and allowed common people to take office.

Friday, November 8, 2019

Scientific experiments on animals are cruel and unnecessary and should be banned (discuss whether it is right statement or not ) The WritePass Journal

Scientific experiments on animals are cruel and unnecessary and should be banned (discuss whether it is right statement or not ) Scientific experiments on animals are cruel and unnecessary and should be banned (discuss whether it is right statement or not ) IntroductionReferencesRelated Introduction Almost Two years ago some people work for animal rights (who work against vivisections) attacked a Neuroscientist who works in California University by sitting a fire in his car, which was parked in front of his house (Guardian 2009).   This shows that many people do not appreciate the essential advantages of experiments on animals and its help in the medical field. Do the advantages of animal testing outweigh the disadvantages and allow   us to carry out the procedures on animals? Many would say that experiments on animals are useless as the response of humans might be different to animals in some cases. However, it seems clear that testing drugs on animal before using them on human has played a huge role in developing vaccines against many diseases. Moreover, many treatments depend on animal testing because other testing methods aren’t advanced enough. This essay will argue how animal testing is necessary for human clinical trials. It is undeniable that experiments on animals have brought many new findings in the field of medicine for, example they have developed vaccines that can protect people against many diseases for instance, polio, rabies, measles and rubella and many other findings. According to Paul E and Paul J (2001), Scientific and medical researches on animals are justified, it is obvious that animal testing is justified by the benefits that these researches bring to our society such as progressing     knowledge as well as improvements in disease analysis, diagnosis, and treatment. Another reason to justify carrying out experiments on animals that people can sacrifice animals and eat their meat and use their fur and skin to produce whether clothes fabric or domicile’s needs. In 2002, 808 millions chicken was slaughtered as well as 23 millions turkeys and 20 millions ducks for people to eat (House of Commons Environment, Food and Rural Affairs Committee). It is obvious if people can sacrif ice animals to feed themselves and avoid starvation, they are capable of making experiments on them to protect themselves of destruction by having a disease, which may threat their lives. Animals are not only used for testing drugs in laboratories before being approved for curing their disease. Also scientists can do further researches about genetics by removing or adding the gene into the series of DNA, so that the disease could be cured. For instance, pigs cannot digest a chemical compound which called phosphate that exists in their food, therefore, their faeces can be toxic and destructive to the environment since phosphate helps plants to grow so quickly which affects streams or rivers by chocking them and cause a huge damage to the ecosystem. Then some genes of mice has been inserted into some pigs to enable them to digest phosphate and make them less polluted and the result of this experiment has shown a success (BBC, 2011). It seems reasonable clear that this experiment has helped to protect our planet of many catastrophes as flood which leads to unpolluted atmosphere.   Valon C. (2007) states, â€Å"in vivo mutations are studied with transgenic animals (ani mals with foreign target gens) using molecular genetic techniques†. As a result, doctors would be able to understand the origin of the disease and they could discover a different solution to avoid diseases, instead of operations or taking drugs. It is well known that there are too many years of investigation left until the genetic techniques would be completely developed. In the meantime, we should carry on testing on animals for improving the humans and animals health future. Critics usually claim that statistics shows that the number of patient who has cancer increased over the previous years despite the scientist researches; therefore, this shows that their researches on animals are ineffective. RSC members, 2007 illustrate that breast cancer is one of the largest diseases that based on animal researches and over 42,000 patients are diagnosed every year in United Kingdom and over 80 percent of them are surviving over the past five years. This would be the evidence that animal testing has appreciably developed cancer treatments. Another field, which based on animal testing, is vaccinations, which protect men of many lethal diseases. Nowadays, vaccines exist to prevent some harmful diseases as meningococcal and it is capable of preventing most its types (RSC members, 2007). It is undeniable, that all human need vaccines to avoid having some harmful diseases, which threat their lives or their ability as polio and meningococcal. In addition, testing drugs on animal before humans trial can help to cure many other diseases beside cancer and essential example would be polio which threats the ability of our children. Peters S, 2005 introduced the procedure of Salk from the beginning of his experiment with monkeys until humans. At the beginning of the 1950’s after Salk success of curing monkeys of the polio by vaccines, he was ready to pass these vaccines to humans and it was in secrecy. Salk took blood from polio patients to identify the types of antibodies they had to vaccinate them with vaccines of the same types of their antibodies to see whether the result would increase their antibody levels or not. Salk stated â€Å"since the subjects already has antibody and were immune to another paralytic attack †¦ the experiment would be as safe as it could possibly be†. The antibody level in each subject demonstrated a considerable increase when blood samples were taken only some weeks after injecti on with the vaccine; therefore, the experiment was not only safe but also was successful. After that, Salk prepared himself to move into new step which he would vaccinate people who don’t have polio and this experiment was in secrecy as well because it was more dangerous than the first trial. Fortunately, the subjects’ antibody level showed an increase so that the second trial was successful too and it could develop immunity against poliovirus.   It is obvious that Salk has brought contentment to many children who had this disease as well as to their families when he achieved the vaccinations against polio. Nowadays, everybody can see vaccines against polio everywhere such as schools and health centers. Therefore, if Salk had not carried out these experiments on monkeys, he would have not created the vaccines against polio. In conclusion, the use of animal testing in laboratories might went far from its purposes, such as testing cosmetic products which make people stand against it. This has created an issue that made the view of animal testing has been regarded the same, without considering its benefits when it becomes the only way to create new vaccines, treatment ways and medications and has the evidences that is the only way to survive too. To avoid the misunderstanding of animal testing, governments should impose rules and measurement for animal testing and create departments that study the cases weather it needs animal testing or other sufficient methods with less casualties. This can change many people opinions about experiments on animal because many people against it due to the wrong use of animals as in the cosmetic field. In addition, education regard the benefits of animal testing and where it becomes unnecessary should reach the society to avoid the misjudging of those scientists who gave th eir life to insure the struggle of human race. References Cooke, J. (2011). GM pigs: Green ham with your eggs?. Available: bbc.co.uk/news/world-us-canada-12113859. Last accessed. Valon, C (2007). New development in mutation research. New York: Nova Science puplishers. p73-56. Robert, P (2007). Medical advanced and animal research. UK: RDS. 10. Sample, L. (2009). Animal rights activists torch scientists car. Available:guardian.co.uk/science/blog/2009/mar/18/animal-rights-attack-ucla-neuroscientist. Last accessed 20th Feb. 2011. Peters, S (2005). the battle against polio. New York: Marshal.