Weapons Of The Civil War Essays - Firearm Actions, Rifled Muskets

Weapons of the Civil War The Civil War has been the most noticeably awful disaster that this nation has encountered all through our country's genuinely youthful presence. It will perpetually be a changeless scar that will flaw the historical backdrop of the United States of America. The Civil War amassed more American losses than every single other war joined. This reality is incompletely because of the astounding progression of guns during the period of the Civil War. Both the C.S.A. furthermore, USA were partially answerable for making this unexpected flood of innovative advancement in weapon structure. The other factor was that the military was at present encountering a period of progress which added to a wonderful increment of current weapon creation. Coming up next is a finished assessment of the noticeable guns that were utilized in real life during the Civil War. Handguns assumed a fundamental job on the war zone during the Civil War. The movement in innovation prodded another test time for weapon makers everywhere throughout the world. A race had started to create an increasingly productive handgun. Subsequently numerous makers made handguns that incorporated various exploratory advancements. The pistol was the most broadly created and utilized handgun. Numerous sorts were grown, however the Colt was the most well known by a sizable edge. The Colt was utilized by both the Army and the Navy and was a six-shot gun. It was created by Samuel Colt, who presented his pistol during the 1830s. It was the primary gun that fused the percussion framework in its structure. Colt later built up an improved form known as the .44 3D Model Army Colt. It ruled every single other pistol in capacity and structure at the current time and even down to introduce day. All colts were single-activity and more than 150,000 of them were utilized. Remington, Starr, Smith and Wesson, were just a couple of different makers that created pistols for the Federal militaries. Confederates' guns were either pistols taken from dead or detained government officers. The South had organization created guns, but since of the absence of crude materials, creation was amazingly restricted. The fundamental Civil War gun had a somewhat basic structure. Guns have a chamber which generally contains six loads to store projectiles. An areola sits at the rear of each chamber which requires percussion top. A percussion top is a ?contact dangerous?. At the point when the trigger is pulled the mallet pummels down on the top. The top touches off the black powder which dispatches the shot to its disastrous human objective who will have his substance tore separated if the slug interfaces. This structure end up being fairly effective. Warriors likewise some of the time had issues reloading their chambers. So they thought that it was faster to simply convey completely stacked extra chambers. The procedure to supplant chambers took around 30 seconds. Shoulder Arms Before the Civil War, flintlock rifles going back to the Revolutionary War, were utilized. These rifles required a tedious stacking procedure to be performed before you shot. Subsequently you could possibly shoot about once at regular intervals on the off chance that you were a gifted trooper. However, when the percussion framework was presented it started an insurgency in the plan everything being equal. With these new rifles a fighter could without much of a stretch shoot a few shots for each moment. Rifles were unmistakably the fundamental weapons that were utilized by the infantry on the two sides. Rifles of the Civil War period fell into two fundamental classes, carbines and black powder rifles. Carbines were lightweight and littler than most rifles. These sort of rifles were primarily utilized by the rangers. Guns were the most famous kind of rifle utilized. Springfields, Enfields, and so forth completely fell into the black powder rifle classification. Black powder guns were appropriate for the infantry due to the more drawn out separation that a rifle could accomplish contrasted with a carbine. Springfield black powder rifles were obviously the principle rifles utilized in the Civil War. It is reasonable for state that the Springfield was the ?yearling? of shoulder arms. The most noticeable model of all the Springfield rifles was the 1861 Springfield black powder rifle. This black powder gun was mass delivered in the Springfield Armory and at 32 other private producers. It was offered to the government at an expense of $15-$20. It was 55.75 inches long, 8.88 lbs.,

Kung Mangarap Ka Ng Matagal free essay sample

Johannes Chromosomes Wolfgang Audiophiles Mozart[2] (27 clothing 1756 5 December 1791), was a productive and powerful author of the Classical period. Mozart indicated enormous capacity from his soonest youth. Effectively skilled on console and violin, he made from the age out of five and performed before European royalty.At 17, he was locked in as a court performer in Salisbury, however ere eager and went looking for a superior position, continually making inexhaustibly. While visiting Vienna in 1781, he was excused from his Salisbury position. He decided to remain in the capital, where he accomplished notoriety yet minimal money related security. During his last a very long time in Vienna, he made many out of his most popular orchestras, concertos, and shows, and parts of the Requiem, which was generally incomplete at the hour of his demise. The conditions of his initial passing have been a lot of legends. He was made due by his better half Constance and two sons.Mozart earned unquenchably from others, and built up a splendor and development of style that incorporated the light and effortless alongside the dim and energetic. We will compose a custom exposition test on Kung Mangarap Ka Ng Matagal or then again any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page He made more than 600 works, many recognized as apexes of musical, concentrate, chamber, operatic, and choral music. He Is among the most enduringly well known of old style arrangers, and his Influence on ensuing Western craftsmanship music is significant.

Why Most Startups Dont Get Press Coverage

Why Most Startups Dont Get Press Coverage © Shutterstock.com | matrioshkaIn this article, we will look at 1) importance of press coverage for startups, 2) startup press mistakes, and 3) steps to successful press coverage.IMPORTANCE OF PRESS COVERAGE FOR STARTUPSFor cash-strapped startups, public relations are usually not a top priority. This means that setting aside money to hire a professional takes a backseat. Startups do however need great press and media coverage to get themselves noticed. Initial PR activities can be handled in house and include much more than just press releases. It includes building up the company’s reputation, controlling the messages being sent and building long-term relationships with key influencers like journalists and bloggers. This visibility and the right coverage may not cost money to build, but it will cost time and require effort.Without a proactive effort to get the right information out to the world, other people will be the ones controlling the narrative. There can be no attempt to co ntrol the message if the entrepreneur does not get involved themselves. Good media coverage will mean that more people will learn about the business and discover the company. New target audiences may be reached, and reputation strengthened in the eyes of those who were already familiar with the company.It is important to identify what counts as newsworthy information, however. A journalist will have no interest in publishing just any bit of news or even news that may be interesting but not necessarily newsworthy. A good idea is to start thinking externally and consider what would be significant news for the world outside the company. Let’s identify some of the mistakes startups make when it comes to news and press coverage.STARTUP PRESS MISTAKESStartups end up not getting the right press because they neglect to take the right steps. Some of the common mistakes made by startups include:A Boring Press ReleaseAs mentioned briefly before, not all information is newsworthy or of intere st to journalists. There may be another more effective way of getting information out to the intended audience, and a press release is not the only solution. According to PR Specialist, Brittany Walters-Bearden, make sure that your press release has actual news. She identifies a few common topics that may be too trivial, advertorial or have the wrong focus to be newsworthy. These are:Sales: Sales are best advertised through email, social media, paid advertising space or direct mail.Website Updates: For anyone but the biggest retailers, news related to website is not important enough to be newsworthy. Unless it is a revolutionary idea with far-reaching impact, website updates are day-to-day business activities and not for the media.Trade Show Participation Plans: Rather than announcing participation, a press release should cover the new product a startup aims to unveil.Crowdfunding Campaigns: Almost every startup is trying to raise money. This is not news. Good information for a pres s release would instead be the reasons behind this fundraising campaign and what the firm plans to do with the money.New Employees: The only new employee that would be newsworthy would be a recognizable and prominent business professional who leaves an established firm to come work for a startup. All other such news is not for the media.Sole Focus on Press ReleasesA press release on its own, only serves to give the company a history and builds up its long-term information pack. So when anyone goes back to research the background of the company, the press release will act as a historical record of what happened at a certain point in time.Apart from that, a reporter will almost never read a press release and decide to contact a startup for further information. This only happens for large successful companies that have an impact on the world such as Apple or Facebook. Instead, a reporter is more likely to respond to a press release that has been sent to them personally along with a sto ry idea or pitch.Inability to Accept an NONot every reporter you approach will be interested in doing a story for you or about you. Repeatedly approaching them with the same story will instead act in the opposite direction and annoy them, often resulting in enmity. There are many reporters out there, and a different one may be interested in the story. There may also be a chance that the story you are pitching is not a good one. In this case, you will need to rethink the idea as a whole.It also a good idea to keep a record of which reporter refuses what type of story. This database will help hone future efforts and ensure that the right reporter is pitched the right idea.Incomplete HomeworkStartups often get carried away and claim to be the only one providing a particular service or a product. Journalists usually have been around the block and know that this is most often not true. This kind of claim will make the startup seem naïve and ill-prepared and will not be taken seriously b y any reporter. It is necessary to do your research thoroughly and objectively and to identify what makes your product or service offering unique or different from similar ones.TimingIt is a good idea to plan timelines and milestones for important events and launches, but it is also important to do a scan of what else is happening in the world and make changes to a plan accordingly. One important thing to do here is to make sure that the event in question receives the maximum press coverage that it can. If the event overlaps with something of more significance, then there is every chance that a startup’s news worthiness will complete decrease and a key milestone will go unreported. Some events that should force you to evaluate your timing include announcements by a major entity such as Apple, a natural disaster or another world event that requires round the clock coverage.Treating PR like an EventAnother mistake that startups often make is only to think about the press near import ant events and milestones. This is a bad idea as cultivating relationships with the media should be an ongoing process that takes months and years to create and effort to maintain. It is also a mutually beneficial relationship, where you can support them on stories, be a source when needed and educate yourself on their work and preferences. When your time for a story needing to be printed arrives, it will be easier to work with the right journalists to ensure the right coverage.Delegating PRAn entrepreneur may often delegate all PR activities to those responsible for marketing, especially in more technologically oriented firms. This can be a mistake. There needs to be support in laying out the groundwork such as researching journalists, arranging meetings and pitching stories, but when it comes to interviews and statements, it should always be the senior official who steps up.For smaller and newer firms, journalists want to hear directly from the founder or the CEO. This means learn ing how to handle journalists, how to interact with them, how to be comfortable during interviews and be on board with dedicating the time needed for this activity.Lack of Adequate PR BudgetsA startup cannot be realistically expected to shell out big bucks to hire an expensive and experienced PR agency. But this also does not mean that you get subpar service or none at all. A smaller budget with a larger firm may mean that they have younger and inexperienced people working on your account. Instead of this, the same money could be used to hire a smaller, boutique firm or a consultant. This smaller operation will be more invested in the account and will put their best efforts to ensure that the right attention is given.Getting Press too Early or for the Wrong ReasonsMany startups don’t stop to ask themselves the ever important why when setting out to seek press coverage. Some questions to ask include:Why do you need press?Are you ready for press?What will this press coverage help yo u achieve?Press coverage for the sake of appearing cool or to gain users are not good reasons and will not result in any long-term gains.STEPS TO SUCCESSFUL PRESS COVERAGENow that we have discussed what not to do, we can take a look at some of the steps that can be taken to ensure successful coverage by the media.Press Release vs. Press PitchThere is a key difference between a pitch and a press release and at some point you may need to use both. A good pitch is used to intrigue a reporter and create initial interest while a press release may be used later on to provide information to build up the story. There may be situations where a pitch is enough as this is more vital in a targeted outreach campaign. In order to sell your story or news item or even press release, all startups need to use a strong pitch.Know what is NewsworthyAs mentioned in the common mistakes, it is vital to take a step back and ask yourself what is newsworthy. This requires forcing yourself to think beyond the company and consider the publication you are targeting as well as the eventual audience. If there is something new and unique about your business or your product then it may be worth the effort to find the right angle to pitch a story to the right journalist. Some good ideas are:The launch of the startupThe launch of a new product / service or key featureThe release of interesting data or the results of an exciting studyResponse to a current event, a new trend or new technologyA high-profile or unusual merger, partnership or alliance.Have a Concise MessageBefore any story idea or pitches can be presented to an outside party, there needs to be a unified company message. This means that you need an elevator pitch or a simple way of explaining your startup to anyone in a single sentence. The industry jargon needs to be cut out to ensure that anyone can understand the message. An example of this is the AirBnB description:Airbnb  is a trusted community marketplace for people to list, di scover and book unique spaces around the world online or from an  iPhone.In addition to this elevator pitch, there also needs to be a brief but value-driven message related to the actual event you are trying to pitch. The initial approach should be only a few sentences long but written in an engaging manner. The message here should include answers to questions such as “Why is this newsworthy?” or “Why would the audience care?”Understand a Journalist’s area and coverageOver time, you should have a database of different journalists, what kind of news item they are interested in pursuing and what is their readership. Along with this, you should carefully assess which demographic and target market will be interested in your company, its launch and subsequent updates about the product or service. These pieces of information will allow for more informed and targeted attempts to gain media coverage at the right time. A good idea is to focus on a few key journalists and build rela tionships with them over time. With an understanding of their work and their style, you will be able to pitch ideas to them in their own language and increase your chances of successfully gaining their attention.Customize PitchesNo-one likes to be addressed in an impersonal manner as one of a large crowd. This is an especially bad way to communicate with journalists who you need. When you are truly interested in someone pursuing your story and writing about you, then you also need to make the effort to send them a pitch that is customized to their interests, style, coverage area and audience.Avoid MistakesAnother serious issue to avoid is mistakes in communication being sent out to the journalist. It creates a terrible and lasting impression on the recipient and holds them back from taking you seriously. Often there is a temptation to copy information from one email to the other. But when doing so, there needs to be a careful check on all information to ensure that the small details that need to be changed are done so. These small changes are vital ones such as the name of the publication or the city and leaving them incorrect is a surefire way to lose a journalistic friend.Make Necessary Material AvailableMany companies offer media kits on their websites or make them available on request. These kits are usually filled with relevant information about the company that can help a journalist add background material and data to their story. A media kit may include many things but should include:The name of the company and its brief but relevant history;Relevant and high-quality photos;Images of the product itself.Consider TimingGood timing is key to getting many seemingly difficult tasks done correctly. Timing has several aspects. The story should be pitched with enough time for the reporter to get around to it and do their research, but not so far in advance that it slips of their radar. Many journalists and publications like the option of reporting a news item a s an exclusive so that they can be the one to break the news. Often there may be the need to place an embargo on a news item. This way, the reporter will have enough time to gather their information but will not be able to release the news before a certain time. In addition, it is important to keep an eye on the world and see if any other major events are coinciding with the dates of your press coverage. It may be a good idea to move things around to avoid being overshadowed by bigger news.Offer Unique DataWhenever you approach a journalist, it is a good idea to include relevant numbers and data to support your story. This data gives the pitch credibility and adds a layer of interest for the reporter.Get personal, stay professionalThe last, but very important point to remember is to walk the fine line between friendly and formal when pitching a story. If you work hard to build relationships, then eventually you may develop a casual working relationship. But this takes time and effor t, and there are no short cuts. There is also no need to be extremely formal, but it is a good idea to proceed cautiously until you can figure each reporter’s personal preference out.

Types Of Frauds In Government - Free Essay Example

Sample details Pages: 9 Words: 2602 Downloads: 6 Date added: 2019/07/31 Category Politics Essay Level High school Topics: Government Essay Did you like this example? Â  There are many types of frauds in government make by govt. servants and also ministers.In research now a days fraud ratio increase in govt. sector.Research fraud explain by current issue given below- Don’t waste time! Our writers will create an original "Types Of Frauds In Government" essay for you Create order Recent cases of research misconduct In April 2016, a former University of Queensland professor, Bruce Murdoch, received a two-year suspended sentence after pleading guilty to 17 fraud-related charges. A number of these arose from an article he published in the European Journal of Neurology, which asserted a breakthrough in the treatment of Parkinsons disease. The sentencing magistrate found that Murdoch forged consent forms for study participants and that his research was such as to give false hope to Parkinsons researchers and Parkinsons sufferers.She found there was no evidence at all that Murdoch had conducted the clinical trial on which his purported findings were based.Murdochs plea of guilty and evidence that he was suffering from severe depression and dealing with a cancer diagnosis were factors that resulted in his jail sentence being suspended. In 2015, Anna Ahimastos, who was employed at the Baker IDI Heart and Diabetes Institute in Melbourne, admitted to fabricating research on blood-pressure medications published in two international journals.The research purported to establish that for patients with peripheral artery disease (PAD), intermittent claudication (a condition in which exercise induces cramping pain in the leg) treatment with a particular drug resulted in significant improvements.It had significant ramifications for treatment of PAD and, presumably not coincidentally, also for uptake of the drug. Ahimastos research was later retracted from the Journal of the American Medical Association following an internal investigation by the Baker Institute. However, while she lost her employment, she was not criminally charged. In recent years, other research fraud cases have been reported around the world, such as that involving anesthesiologist Scott Reuben, who faked at least 21 papers on his research on analgesia therapy.His work sought to encourage surgeons to move away from the first generation of non-steroidal anti-inflammatories (NSAIDs) to multi-modal therapy utilising the newer COX-2 inhibitors. Reuben was a prominent speaker on behalf of large pharmaceutical companies that produced the COX-2 drugs. After it emerged that he had forged the name of an alleged co-author and that in a study that purported to have data in relation to 200 patients, no data existed at all, he was charged with criminal fraud in relation to spurious research between 2000 and 2008.He was sentenced to six months imprisonment after the plea on his behalf emphasised the toll that the revelations had taken upon his mental health. In 2015, in the most highly publicised criminal case in the area so far, biomedical scientist Dong Pyou-Han, at Iowa State University, was sentenced to 57 months imprisonment for fabricating and falsifying data in HIV vaccine trials. He was also ordered to pay back US$7.2 million to the government agency that funded his research. Harm caused by fake research More commonly, though, instances of comparable fraud have not resulted in criminal chargesin spite of the harm caused. In the Netherlands, for instance, over 70 articles by social psychology celebrity psychologist Diederik Stapel were retracted. His response was to publish a book, entitled in English Derailment, telling all about how easy it was to engage in scholarly fraud and what it was that led him to succumb to the temptation to do so. The book gives memorable insights into the mind of an academic fraudster, including his grandiose aspirations to be the acknowledged leader in his field: My desire for clear simple solutions became stronger than the deep emotions I felt when I was confronted with the ragged edges of reality. It had to be simple, clear, beautiful and elegant. It had to be too good to be true. And then theres the notorious case of the Japanese scientist Haruko Obokata, who claimed to have triggered stem-cell abilities in regular body cells. An inability to replicate her findings resulted in an investigation. The inquiry revealed not just fraud in her postdoctoral stem cell research, but major irregularities in her doctorate. This resulted in the removal of her doctoral qualification, retraction of the papers, professional disgrace and resignation from her employment. But the ripple effect was much wider. Obokatas co-author/supervisor committed suicide. There was a large reduction in government funding of the research establishment that employed her. Her line of research into cells that have the potential to heal damaged organs, repair spinal cords and treat diseases such as Alzheimers and diabetes was discredited, and grave questions were asked about the academic glitches that allowed her to obtain her PhD.Despite this, Obokata too published a book denying impropriety and displacing responsibility for her conduct onto others. Accountability issue It is easy to dismiss such examples of intellectual dishonesty as aberrationsrotten apples in an otherwise healthy scholarly barrelor to speak of excessive pressures on researchers to publish. But there is a wider accountability issue and a cultural problem within the conduct and supervision of research, as well as with how it is published. A review of the 2,047 retractions listed in PubMed as of May 2012 found that 67.4% were attributable to misconduct. This included fraud or suspected fraud (43.4%), duplicate publication (14.2%) and plagiarism (9.8%). This does not prove that the incidence of retractions is rising, and it may be that researchers and journal editors are getting better at identifying and removing papers that are either fraudulent or plainly wrong, but it strongly suggests that the checks and balances are too often inadequate until problems are belatedly exposed. As for cultural issues, a 2012 survey by the British Medical Journal of more than 2,700 researchers found that 13% admitted knowledge of colleagues inappropriately adjusting, excluding, altering or fabricating data for the purpose of publication. Why are researchers tempted to fake results? Researchers may be tempted to falsify data for many reasons, such as to avoid losing funding. from www.shutterstock.com. The temptation for researchers to fake their results can take many forms. It can be financialto acquire money, to save money and to avoid losing money. It can be to advance ones career. It can also be a desire to attract or maintain kudos or esteem, a product of narcissism, and the expression of an excessive commitment to ambition or productivity. It can be to achieve ascendancy or retribution over a rival. Or it can be the product of anxiety about under-performance or associated with psychiatric conditions such as bipolar disorder. What all of these motives have in common is that their outcome is intellectual dishonesty that can have extremely serious repercussions. A difficulty is that research fraud is not difficult to perpetrate if premeditated. Peer review The check and balance of peer review in publication has, at best, a modest prospect of identifying such conduct. In peer review, the primary data are not made available to the reviewer. All that the reviewer can do is scrutinise the statistics, the research methodology and the plausibility of the interpretation of the data. If the fraud is undertaken professionally, and a studys results are modestly and sensibly expressed, the reviewer is highly unlikely to identify the problem. In 1830, the mathematician Charles Babbage classified scientific misconduct into hoaxing (making up results, but wanting the hoax at some stage to be discovered), forging (fabricating research outcomes), trimming (manipulating data) and cooking (unjustifiable selection of data). Experience over the past 20 years suggests that outright forging of results is the most successful mechanism employed by the academically unscrupulous, although those who engage in forging often also tend to engage in trimming, cooking and plagiarismtheir intellectual dishonesty tends to be expressed in more than one way. Removing temptations The challenges include how we can remove the temptations of such conduct. Part of the answer lies with clear articulation of proprieties within codes of conduct. But much more is required. A culture of openness in respect of data needs to be fostered. Supervision and collaboration need to be meaningful, rather than tokenistic. And there needs to be an environment that enables challenge to researchers methodologies and proprieties, whether by whistleblowers or others. Publishers, journal editors and the funders of scholarly research need to refashion the culture of scholarly publication to reduce the practice of gift authorship, whereby persons who have not really contributed to publications are named as authors. The issue here is that multiple authorship can cloud responsibility for scholarly contribution and blur responsibilities for oversight across institutions by ethics committees. Journals need to be encouraged to be prepared to publish negative results and critiques and analyses of the limitations of orthodoxies. When allegations are made, they must be investigated in a way that is going to command respect and confidence from all stakeholders. There is much to be said for the establishment of an external, government-funded Office of Scholarly Integrity. This could be based on the model of the US Office of Research Integrity, which is resourced and empowered to investigate allegations of scholarly misconduct objectively and thoroughly. Finally, there is a role for the criminal law to discourage grossly unethical conduct in research. Where founders are swindled of their grants, institutions are damaged by fraud and research conduct is brazenly faked, such conduct is so serious as to justify the intrusion of the criminal law to punish, deter and protect the good name of scholarly research. This is social issue of research fraud in govt.frauds there are many aspect include.Fraud in govt. explain by Baker Tilly is given below Fraud in Government: Â   Prevention and detection Have you ever heard the saying, Dont be that guy? Well in this case, Dont be that government. In a recent study,1 government and public administration was the second most likely industry to be impacted by fraud. A finding from that study showed the presence of anti-fraud controls is associated with reduced fraud losses and shorter fraud duration. Management and those charged with governance are responsible for ensuring these controls are in place. This article will explore common fraud schemes and provide prevention and detection controls that can be put in place to help mitigate fraud risk. What is fraud? Fraud is often defined as wrongful or criminal deception intended to result in financial or personal gain. The impact of fraud ranges from financial loss to declines in organizational performance, credibility, and public confidence. As a result, risk management strategies and internal control systems should be implemented, monitored, and modified as necessary by management and governing bodies. Who is responsible for fraud prevention? According to American Institute of Certified Public Accountants (AICPA) auditing standards,2 the primary responsibility for prevention and detection of fraud rests with those charged with governance and management. There are a number of strategies3 to help management and public officials navigate the challenges associated with prevention and detection of fraud. Understand your organization and industry: Explore key drivers of revenue and related benchmarks, be active in the budget process and evaluate historical trends. Brainstorm with department heads, key members of management, external and internal auditors to identify fraud risks: Review material weaknesses, compliance findings, and control deficiencies related to the financial and single audits. Also consider decentralized operations. Examples of control weaknesses that contribute to fraud include: lack of internal controls, lack of management review, override of existing controls, poor tone at the top, and lack of competent personnel. Assess the tone at the top and the entitys culture: It is imperative that organizations set an appropriate tone at the top, one that demonstrates a commitment to honesty and ethical behavior. Create a whistleblower policy: Establishing a whistleblower hotline and/or policy is critical. History has shown that the initial detection of fraud most often occurs through a tip followed by management review, internal audit, or by accident. Understand the objective of a financial audit and a forensic audit: The Association of Certified Fraud Examiners reports that less than 10% of frauds are discovered as a result of a financial audit conducted by an independent accounting firm. That is because a financial auditor is required to obtain reasonable assurance that the financial statements as a whole are free from material misstatement, whether caused by fraud or error. There is a risk that, even though an audit is properly planned, material misstatements may not be detected. Whereas, the objective of a forensic audit is to determine whether fraud has/is occurring and to determine who is responsible. While management and governing bodies are typically trusting, simple blind faith in a trusted employee alone is not sufficient. Management and governing bodies need to also verify what they are being told or shown. This begins by promoting an organizational culture of honesty and ethical behavior and includes spending time following through, holding others accountable, and asking probing questions. The simple tactic of verifying information can act as a deterrent, which could reduce the likelihood of fraud. What common fraud schemes look like and how to prevent/detect fraud Skimming. Money intended for the government that an individual takes for personal use. For example, cash receipts may never get entered into the system or they may be entered, but then voided/manipulated. This type of fraud is more likely to occur in unsupervised areas that lack controls over accepting cash. Limit unsupervised cash collection locations. For remaining unsupervised cash collection locations, implement procedures for reconciling receipts and ensure deposits are properly reviewed and supported. For all cash collections, track, reconcile, and review adjustments made to fees charged and collected, and analyze deposits over time to identify anomalies. Forgery or alterations. Includes checks, p-cards, vendor invoices, or employee payroll that are forged or altered. Be aware of a lack of security surrounding unwritten checks and signature stamps, little to no oversight or segregation of responsibilities, and the failure to account for all checks, wires, and electronic payments. Develop appropriate check processing and reconciliation procedures, and ensure the approval of disbursements includes accounting for the entire sequence of payments (checks, wires, electronic payments, etc.). Do not pre-sign checks. Require dual signatures. Finally, limit the number of bank accounts used by decentralized locations. Someone independent of check processing and distribution should reconcile all bank accounts. Unauthorized vendor distributions. Payments may be made to a fictitious vendor for goods never received or a legitimate vendor for personal goods. Vulnerable situations that allow for unauthorized vendor distributions occur in departments without effective oversight. Vulnerability may also stem from the lack of segregation between ordering, receiving, and approval functions. Create/update purchasing, procurement card, wire transfer, and vendor management policies. Purchasing policies should address limits and purchasing authority; as well as authorization for users, daily and transaction limits, and documentation requirements. When new vendors are created, limit access to select personnel who are not involved in the disbursement or approval process. Ensure all new vendors are appropriately reviewed and approved by a supervisor. Unauthorized payroll disbursements. This can include fictitious employees, unauthorized pay increases, or overtime. An inadequate review of employee timesheets or lack of reconciliation of payroll records to disbursements is another gateway to unauthorized disbursements. Enforce appropriate payroll process policies and controls. Similar to the creation of new vendors, creation of new employees or financial disbursements in the payroll system should be limited to select personnel who are not involved with the approval process. A supervisor should review new employees added to the system on a regular basis, and review of payroll or financial disbursements should be assigned to someone independent of the process.

Personal Note On Time Management And Leisure - 927 Words

I recorded and tracked my time for a week and as I was totaling up my hours for each block of time used in similar tasks I soon realized a trend. I love to sleep and I love to be social. Community service and religion was absent in my totaled hours. Time management and leisure are very closely related. With the help of a time use calendar, I plan to better balance my time in the future. My initial observations of sleeping or napping were not surprising because we all need it. Second, I realized that I am an incredibly social person more than I thought I was. For the most part, I love to be with my friends, my family, and with my significant other. The third place I significantly spend my time is at work, I was surprised it was not school. I was shocked to find that I did not spend a lot of time doing homework as much as I initially thought. I spend just as much time driving as I do getting ready. I hope technology advances with self-driving cars so I can get ready on my way to work and school, which would kill two birds with one stone. I don’t feel wasteful of my time because it seems I don’t watch as much television as I thought I did. I can however, use my time more wisely in using more hours to study and do homework over the weekend than to be socializing as much as I do. I seem to binge socialize from Thursday through Sunday. I can balance that out if I socialize throughout the week and leave some time to do my homework in the weekend. I noticed that I hardly evenShow MoreRelated Time Management Essay600 Words   |  3 PagesTime Management The largest percentage of my time went into sleeping which isn’t a surprise, however tracking how I used my time made it obvious that further time management was needed to achieve my maximum potential. Such improvements would be to the undesirable categories: Structured and Un-structured leisure, a decrease by half the amount of hours used by these categories would assist my private studies and improve my overall academic performance. This should lead to a third of my time into travellingRead MoreStudy Skills And Work Based Learning1362 Words   |  6 Pagesskills is defined as skills or strategies that are applied to learning to enable students to understand what they are learning and how they can use the information effectively in their studies. (Ty). When studying, it is helpful to acknowledge your personal approach towards learning and to observe your own leaning style. 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The Subtle Knife Chapter Three Free Essays

Chapter Three A Children’s World Lyra was awake early. She’d had a horrible dream: she had been given the vacuum flask she’d seen her father, Lord Asriel, show to the Master and Scholars of Jordan College. When that had really happened, Lyra had been hiding in the wardrobe, and she’d watched as Lord Asriel opened the flask to show the Scholars the severed head of Stanislaus Grumman, the lost explorer; but in her dream, Lyra had to open the flask herself, and she didn’t want to. We will write a custom essay sample on The Subtle Knife Chapter Three or any similar topic only for you Order Now In fact, she was terrified. But she had to do it, whether she wanted to or not, and she felt her hands weakening with dread as she unclipped the lid and heard the air rash into the frozen chamber. Then she lifted the lid away, nearly choking with fear but knowing she had to – she had to do it. And there was nothing inside. The head had gone. There was nothing to be afraid of. But she awoke all the same, crying and sweating, in the hot little bedroom facing the harbor, with the moonlight streaming through the window, and lay in someone else’s bed clutching someone else’s pillow, with the ermine Pantalaimon nuzzling her and making soothing noises. Oh, she was so frightened! And how odd it was, that in real life she had been eager to see the head of Stanislaus Grumman, and had begged Lord Asriel to open the flask again and let her look, and yet in her dream she was so terrified. When morning came, she asked the alethiometer what the dream meant, but all it said was, It was a dream about a head. She thought of waking the strange boy, but he was so deeply asleep that she decided not to. Instead, she went down to the kitchen and tried to make an omelette, and twenty minutes later she sat down at a table on the pavement and ate the blackened, gritty thing with great pride while the sparrow Pantalaimon pecked at the bits of shell. She heard a sound behind her, and there was Will, heavy-eyed with sleep. â€Å"I can make omelette,† she said. â€Å"I’ll make you some if you like.† He looked at her plate and said, â€Å"No, I’ll have some cereal. There’s still some milk in the fridge that’s all right. They can’t have been gone very long, the people who lived here.† She watched him shake corn flakes into a bowl and pour milk on them – something else she’d never seen before. He carried the bowl outside and said, â€Å"If you don’t come from this world, where’s your world? How did you get here?† â€Å"Over a bridge. My father made this bridge, and†¦ I followed him across. But he’s gone somewhere else, I don’t know where. I don’t care. But while I was walking across there was so much fog, and I got lost, I think. I walked around in the fog for days just eating berries and stuff I found. Then one day the fog cleared, and we was up on that cliff back there – â€Å" She gestured behind her. Will looked along the shore, past the lighthouse, and saw the coast rising in a great series of cliffs that disappeared into the haze of the distance. â€Å"And we saw the town here, and came down, but there was no one here. At least there were things to eat and beds to sleep in. We didn’t know what to do next.† â€Å"You sure this isn’t another part of your world?† â€Å"‘Course. This en’t my world, I know that for certain.† Will remembered his own absolute certainty, on seeing the patch of grass through the window in the air, that it wasn’t in his world, and he nodded. â€Å"So there’s three worlds at least that are joined on,† he said. â€Å"There’s millions and millions,† Lyra said. â€Å"This other daemon told me. He was a witch’s daemon. No one can count how many worlds there are, all in the same space, but no one could get from one to another before my father made this bridge.† â€Å"What about the window I found?† â€Å"I dunno about that. Maybe all the worlds are starting to move into one another.† â€Å"And why are you looking for dust?† She looked at him coldly. â€Å"I might tell you sometime,† she said. â€Å"All right. But how are you going to look for it?† â€Å"I’m going to find a Scholar who knows about it.† â€Å"What, any scholar?† â€Å"No. An experimental theologian,† she said. â€Å"In my Oxford, they were the ones who knew about it. Stands to reason it’ll be the same in your Oxford. I’ll go to Jordan College first, because Jordan had the best ones.† â€Å"I never heard of experimental theology,† he said. â€Å"They know all about elementary particles and fundamental forces,† she explained. â€Å"And anbaromagnetism, stuff like that. Atomcraft.† â€Å"What – magnetism?† â€Å"Anbaromagnetism. Like anbaric. Those lights,† she said, pointing up at the ornamental streetlight. â€Å"They’re anbaric.† â€Å"We call them electric.† â€Å"Electric†¦ that’s like electrum. That’s a kind of stone, a jewel, made out of gum from bees. There’s insects in it, sometimes.† â€Å"You mean amber,† he said, and they both said, â€Å"Anbar†¦Ã¢â‚¬  And each of them saw their own expression on the other’s face. Will remembered that moment for a long time afterward. â€Å"Well, electromagnetism,† he went on, looking away. â€Å"Sounds like what we call physics, your experimental theology. You want scientists, not theologians.† â€Å"Ah,† she said warily. â€Å"I’ll find ’em.† They sat in the wide clear morning, with the sun glittering placidly on the harbor, and each of them might have spoken next, because both of them were burning with questions; but then they heard a voice from farther along the harbor front, toward the casino gardens. Both of them looked there, startled. It was a child’s voice, but there was no one in sight. Will said to Lyra quietly, â€Å"How long did you say you’d been here?† â€Å"Three days, four – I lost count. I never seen anyone. There’s no one here. I looked almost everywhere.† But there was. Two children, one a girl of Lyra’s age and the other a younger boy, came out of one of the streets leading down to the harbor. They were carrying baskets, and both had red hair. They were about a hundred yards away when they saw Will and Lyra at the caf? ¦ table. Pantalaimon changed from a goldfinch to a mouse and ran up Lyra’s arm to the pocket of her shirt. He’d seen that these new children were like Will: neither of them had a daemon visible. The two children wandered up and sat at a table nearby. â€Å"You from Ci’gazze?† the girl said. Will shook his head. â€Å"From Sant’Elia?† â€Å"No,† said Lyra. â€Å"We’re from somewhere else.† The girl nodded. This was a reasonable reply. â€Å"What’s happening?† said Will. â€Å"Where are the grownups?† The girl’s eyes narrowed. â€Å"Didn’t the Specters come to your city?† she said. â€Å"No,† Will said. â€Å"We just got here. We don’t know about Specters. What is this city called?† â€Å"Ci’gazze,† the girl said suspiciously. â€Å"Cittagazze, all right.† â€Å"Cittagazze,† Lyra repeated. â€Å"Ci’gazze. Why do the grown-ups have to leave?† â€Å"Because of the Specters,† the girl said with weary scorn. â€Å"What’s your name?† â€Å"Lyra. And he’s Will. What’s yours?† â€Å"Angelica. My brother is Paolo.† â€Å"Where’ve you come from?† â€Å"Up the hills. There was a big fog and storm and everyone was frightened, so we all run up in the hills. Then when the fog cleared, the grownups could see with telescopes that the city was full of Specters, so they couldn’t come back. But the kids, we ain’ afraid of Specters, all right. There’s more kids coming down. They be here later, but we’re first.† â€Å"Us and Tullio,† said little Paolo proudly. â€Å"Who’s Tullio?† Angelica was cross: Paolo shouldn’t have mentioned him, but the secret was out now. â€Å"Our big brother,† she said. â€Å"He ain’ with us. He’s hiding till he can†¦ He’s just hiding.† â€Å"He’s gonna get – † Paolo began, but Angelica smacked him hard, and he shut his mouth at once, pressing his quivering lips together. â€Å"What did you say about the city?† said Will. â€Å"It’s full of Specters?† â€Å"Yeah, Ci’gazze, Sant’Elia, all cities. The Specters go where the people are. Where you from?† â€Å"Winchester,† said Will. â€Å"I never heard of it. They ain’ got Specters there?† â€Å"No. I can’t see any here, either.† â€Å"‘Course not!† she crowed. â€Å"You ain’ grown up! When we grow up, we see Specters.† â€Å"I ain’ afraid of Specters, all right,† the little boy said, thrusting forward his grubby chin. â€Å"Kill the buggers.† â€Å"En’t the grownups going to come back at all?† said Lyra. â€Å"Yeah, in a few days,† said Angelica. â€Å"When the Specters go somewhere else. We like it when the Specters come, ’cause we can run about in the city, do what we like, all right.† â€Å"But what do the grownups think the Specters will do to them?† Will said. â€Å"Well, when a Specter catch a grownup, that’s bad to see. They eat the life out of them there and then, all right. I don’t want to be grown up, for sure. At first they know it’s happening, and they’re afraid; they cry and cry. They try and look away and pretend it ain’ happening, but it is. It’s too late. And no one ain’ gonna go near them, they on they own. Then they get pale and they stop moving. They still alive, but it’s like they been eaten from inside. You look in they eyes, you see the back of they heads. Ain’ nothing there.† The girl turned to her brother and wiped his nose on the sleeve of his shirt. â€Å"Me and Paolo’s going to look for ice creams,† she said. â€Å"You want to come and find some?† â€Å"No,† said Will, â€Å"we got something else to do.† â€Å"Good-bye, then,† she said, and Paolo said, â€Å"Kill the Specters!† â€Å"Good-bye,† said Lyra. As soon as Angelica and the little boy had vanished, Pantalaimon appeared from Lyra’s pocket, his mouse head ruffled and bright-eyed. He said to Will, â€Å"They don’t know about this window you found.† It was the first time Will had heard him speak, and he was almost more startled by that than by anything else he’d seen so far. Lyra laughed at his astonishment. â€Å"He – but he spoke! Do all daemons talk?† Will said. â€Å"‘Course they do!† said Lyra. â€Å"Did you think he was just a pet?† Will rubbed his hair and blinked. Then he shook his head. â€Å"No,† he said, addressing Pantalaimon. â€Å"You’re right, I think. They don’t know about it.† â€Å"So we better be careful how we go through,† Pantalaimon said. It was strange for only a moment, talking to a mouse. Then it was no more strange than talking into a telephone, because he was really talking to Lyra. But the mouse was separate; there was something of Lyra in his expression, but something else too. It was too hard to work out, when there were so many strange things happening at once. Will tried to bring his thoughts together. â€Å"You got to find some other clothes first,† he said to Lyra, â€Å"before you go into my Oxford.† â€Å"Why?† she said stubbornly. â€Å"Because you can’t go and talk to people in my world looking like that; they wouldn’t let you near them. You got to look as if you fit in. You got to go about camouflaged. I know, see. I’ve been doing it for years. You better listen to me or you’ll get caught, and if they find out where you come from, and the window, and everything†¦ Well, this is a good hiding place, this world. See, I’m†¦ I got to hide from some men. This is the best hiding place I could dream of, and I don’t want it found out. So I don’t want you giving it away by looking out of place or as if you don’t belong. I got my own things to do in Oxford, and if you give me away, I’ll kill you.† She swallowed. The alethiometer never lied: this boy was a murderer, and if he’d killed before, he could kill her, too. She nodded seriously, and she meant it. â€Å"All right,† she said. Pantalaimon had become a lemur, and was gazing at him with disconcerting wide eyes. Will stared back, and the daemon became a mouse once more and crept into Lyra’s pocket. â€Å"Good,† he said. â€Å"Now, while we’re here, we’ll pretend to these other kids that we just come from somewhere in their world. It’s good there aren’t any grownups about. We can just come and go and no one’ll notice. But in my world, you got to do as I say. And the first thing is you better wash yourself. You need to look clean, or you’ll stand out. We got to be camouflaged everywhere we go. We got to look as if we belong there so naturally that people don’t even notice us. So go and wash your hair for a start. There’s some shampoo in the bathroom. Then we’ll go and find some different clothes.† â€Å"I dunno how,† she said. â€Å"I never washed my hair. The housekeeper done it at Jordan, and then I never needed to after that.† â€Å"Well, you’ll just have to work it out,† he said. â€Å"Wash yourself all over. In my world people are clean.† â€Å"Hmm,† said Lyra, and went upstairs. A ferocious rat face glared at him over her shoulder, but he looked back coldly. Part of him wanted to wander about this sunny silent morning exploring the city, and another part trembled with anxiety for his mother, and another part was still numb with shock at the death he’d caused. And overhanging them all was the task he had to do. But it was good to keep busy, so while he waited for Lyra, he cleaned the working surfaces in the kitchen, and washed the floor, and emptied the rubbish into the bin he found in the alley outside. Then he took the green leather writing case from his tote bag and looked at it longingly. As soon as he’d shown Lyra how to get through the window into his Oxford, he’d come back and look at what was inside; but in the meanwhile, he tucked it under the mattress of the bed he’d slept in. In this world, it was safe. When Lyra came down, clean and wet, they left to look for some clothes for her. They found a department store, shabby like everywhere else, with clothes in styles that looked a little old-fashioned to Will’s eye, but they found Lyra a tartan skirt and a green sleeveless blouse with a pocket for Pantalaimon. She refused to wear jeans, refused even to believe Will when he told her that most girls did. â€Å"They’re trousers,† she said. â€Å"I’m a girl. Don’t be stupid.† He shrugged; the tartan skirt looked unremarkable, which was the main thing. Before they left, Will dropped some coins in the till behind the counter. â€Å"What you doing?† she said. â€Å"Paying. You have to pay for things. Don’t they pay for things in your world?† â€Å"They don’t in this one! I bet those other kids en’t paying for a thing.† â€Å"They might not, but I do.† â€Å"If you start behaving like a grownup, the Specters’ll get you,† she said, but she didn’t know whether she could tease him yet or whether she should be afraid of him. In the daylight, Will could see how ancient the buildings in the heart of the city were, and how near to ruin some of them had come. Holes in the road had not been repaired; windows were broken; plaster was peeling. And yet there had once been a beauty and grandeur about this place. Through carved archways they could see spacious courtyards filled with greenery, and there were great buildings that looked like palaces, for all that the steps were cracked and the doorframes loose from the walls. It looked as if rather than knock a building down and build a new one, the citizens of Ci’gazze preferred to patch it up indefinitely. At one point they came to a tower standing on its own in a little square. It was the oldest building they’d seen: a simple battlemented tower four stories high. Something about its stillness in the bright sun was intriguing, and both Will and Lyra felt drawn to the half-open door at the top of the broad steps; but they didn’t speak of it, and they went on, a bit reluctantly. When they reached the broad boulevard with the palm trees, he told her to look for a little caf? ¦ on a corner, with green-painted metal tables on the pavement outside. They found it within a minute. It looked smaller and shabbier by daylight, but it was the same place, with the zinc-topped bar, the espresso machine, and the half-finished plate of risotto, now beginning to smell bad in the warm air. â€Å"Is it in here?† she said. â€Å"No. It’s in the middle of the road. Make sure there’s no other kids around.† But they were alone. Will took her to the grassy median under the palm trees, and looked around to get his bearings. â€Å"I think it was about here,† he said. â€Å"When I came through, I could just about see that big hill behind the white house up there, and looking this way there was the caf? ¦ there, and†¦Ã¢â‚¬  â€Å"What’s it look like? I can’t see anything.† â€Å"You won’t mistake it. It doesn’t look like anything you’ve ever seen.† He cast up and down. Had it vanished? Had it closed? He couldn’t see it anywhere. And then suddenly he had it. He moved back and forth, watching the edge. Just as he’d found the night before, on the Oxford side of it, you could only see it at all from one side: when you moved behind it, it was invisible. And the sun on the grass beyond it was just like the sun on the grass on this side, except unaccountably different. â€Å"Here it is,† he said when he was sure. â€Å"Ah! I see it!† She was agog, she looked as astounded as he’d looked himself to hear Pantalaimon talk. Her daemon, unable to remain inside her pocket, had come out to be a wasp, and he buzzed up to the hole and back several times, while she rubbed her still slightly wet hair into spikes. â€Å"Keep to one side,† he told her. â€Å"If you stand in front of it people’d just see a pair of legs, and that would make ’em curious. I don’t want anyone noticing.† â€Å"What’s that noise?† â€Å"Traffic. It’s a part of the Oxford ring road. It’s bound to be busy. Get down and look at it from the side. It’s the wrong time of day to go through, really; there’s far too many people about. But it’d be hard to find somewhere to go if we went in the middle of the night. At least once we’re through we can blend in easy. You go first. Just duck through quickly and move out of the way.† She had a little blue rucksack that she’d been carrying since they left the caf? ¦, and she unslung it and held it in her arms before crouching to look through. â€Å"Ah!† She gasped. â€Å"And that’s your world? That don’t look like any part of Oxford. You sure you was in Oxford?† â€Å"‘Course I’m sure. When you go through, you’ll see a road right in front of you. Go to the left, and then a little farther along you take the road that goes down to the right. That leads to the city center. Make sure you can see where this window is, and remember, all right? It’s the only way back.† â€Å"Right,† she said. â€Å"I won’t forget.† Taking her rucksack in her arms, she ducked through the window in the air and vanished. Will crouched down to see where she went. And there she was, standing on the grass in his Oxford with Pan still as a wasp on her shoulder, and no one, as far as he could tell, had seen her appear. Cars and trucks raced past a few feet beyond, and no driver, at this busy junction, would have time to gaze sideways at an odd-looking bit of air, even if they could see it, and the traffic screened the window from anyone looking across from the far side. There was a squeal of brakes, a shout, a bang. He flung himself down to look. Lyra was lying on the grass. A car had braked so hard that a van had struck it from behind, and knocked the car forward anyway, and there was Lyra, lying still – Will darted through after her. No one saw him come; all eyes were on the car, the crumpled bumper, the van driver getting out, and on the little girl. â€Å"I couldn’t help it! She ran out in front,† said the car driver, a middle-aged woman. â€Å"You were too close,† she said, turning toward the van driver. â€Å"Never mind that,† he said. â€Å"How’s the kid?† The van driver was addressing Will, who was on his knees beside Lyra. Will looked up and around, but there was nothing for it; he was responsible. On the grass next to him, Lyra was moving her head about, blinking hard. Will saw the wasp Pantalaimon crawling dazedly up a grass stem beside her. â€Å"You all right?† Will said. â€Å"Move your legs and arms.† â€Å"Stupid!† said the woman from the car. â€Å"Just ran out in front. Didn’t look once. What am I supposed to do?† â€Å"You still there, love?† said the van driver. â€Å"Yeah,† muttered Lyra. â€Å"Everything working?† â€Å"Move your feet and hands,† Will insisted. She did. There was nothing broken. â€Å"She’s all right,† said Will. â€Å"I’ll look after her. She’s fine.† â€Å"D’you know her?† said the truck driver. â€Å"She’s my sister,† said Will. â€Å"It’s all right. We just live around the corner. I’ll take her home.† Lyra was sitting up now, and as she was obviously not badly hurt, the woman turned her attention back to the car. The rest of the traffic was moving around the two stationary vehicles, and as they went past, the drivers looked curiously at the little scene, as people always do. Will helped Lyra up; the sooner they moved away, the better. The woman and the van driver had realized that their argument ought to be handled by their insurance companies and were exchanging addresses when the woman saw Will helping Lyra to limp away. â€Å"Wait!† she called. â€Å"You’ll be witnesses. I need your name and address.† â€Å"I’m Mark Ransom,† said Will, turning back, â€Å"and my sister’s Lisa. We live at twenty-six Bourne Close.† â€Å"Postcode?† â€Å"I can never remember,† he said. â€Å"Look, I want to get her home.† â€Å"Hop in the cab,† said the van driver, â€Å"and I’ll take you round.† â€Å"No, it’s no trouble. It’d be quicker to walk, honest.† Lyra wasn’t limping badly. She walked away with Will, back along the grass under the hornbeam trees, and turned at the first corner they came to. They sat on a low garden wall. â€Å"You hurt?† Will said. â€Å"Banged me leg. And when I fell down, it shook me head,† she said. But she was more concerned about what was in the rucksack. She felt inside it, brought out a heavy little bundle wrapped in black velvet, and unfolded it. Will’s eyes widened to see the alethiometer; the tiny symbols painted around the face, the golden hands, the questing needle, the heavy richness of the case took his breath away. â€Å"What’s that?† he said. â€Å"It’s my alethiometer. It’s a truth teller. A symbol reader. I hope it en’t broken†¦Ã¢â‚¬  But it was unharmed. Even in her trembling hands the long needle swung steadily. She put it away and said, â€Å"I never seen so many carts and things. I never guessed they was going so fast.† â€Å"They don’t have cars and vans in your Oxford?† â€Å"Not so many. Not like these ones. I wasn’t used to it. But I’m all right now.† â€Å"Well, be careful from now on. If you go and walk under a bus or get lost or something, they’ll realize you’re not from this world and start looking for the way through†¦Ã¢â‚¬  He was far more angry than he needed to be. Finally he said, â€Å"All right, look. If you pretend you’re my sister, that’ll be a disguise for me, because the person they’re looking for hasn’t got a sister. And if I’m with you, I can show you how to cross roads without getting killed.† â€Å"All right,† she said humbly. â€Å"And money. I bet you haven’t – well, how could you have any money? How are you going to get around and eat and so on?† â€Å"I have got money,† she said, and shook some gold coins out of her purse. Will looked at them incredulously. â€Å"Is that gold? It is, isn’t it? Well, that would get people asking questions, and no mistake. You’re just not safe. I’ll give you some money. Put those coins away and keep them out of sight. And remember – you’re my sister, and your name’s Lisa Ransom.† â€Å"Lizzie. I pretended to call myself Lizzie before. I can remember that.† â€Å"All right, Lizzie then. And I’m Mark. Don’t forget.† â€Å"All right,† she said peaceably. Her leg was going to be painful; already it was red and swollen where the car had struck it, and a dark, massive bruise was forming. What with the bruise on her cheek where he’d struck her the night before, she looked as if she’d been badly treated, and that worried him too – suppose some police officer should become curious? He tried to put it out of his mind, and they set off together, crossing at the traffic lights and casting just one glance back at the window under the hornbeam trees. They couldn’t see it at all. It was quite invisible, and the traffic was flowing again. In Summertown, ten minutes’ walk down the Banbury Road, Will stopped in front of a bank. â€Å"What are you doing?† said Lyra. â€Å"I’m going to get some money. I probably better not do it too often, but they won’t register it till the end of the working day, I shouldn’t think.† He put his mother’s bank card into the automatic teller and tapped out her PIN number. Nothing seemed to be going wrong, so he withdrew a hundred pounds, and the machine gave it up without a hitch. Lyra watched open-mouthed. He gave her a twenty-pound note. â€Å"Use that later,† he said. â€Å"Buy something and get some change. Let’s find a bus into town.† Lyra let him deal with the bus. She sat very quietly, watching the houses and gardens of the city that was hers and not hers. It was like being in someone else’s dream. They got off in the city center next to an old stone church, which she did know, opposite a big department store, which she didn’t. â€Å"It’s all changed,† she said. â€Å"Like†¦ That en’t the Corn-market? And this is the Broad. There’s Balliol. And Bodley’s Library, down there. But where’s Jordan?† Now she was trembling badly. It might have been delayed reaction from the accident, or present shock from finding an entirely different building in place of the Jordan College she knew as home. â€Å"That en’t right,† she said. She spoke quietly, because Will had told her to stop pointing out so loudly the things that were wrong. â€Å"This is a different Oxford.† â€Å"Well, we knew that,† he said. He wasn’t prepared for Lyra’s wide-eyed helplessness. He couldn’t know how much of her childhood had been spent running about streets almost identical with these, and how proud she’d been of belonging to Jordan College, whose Scholars were the cleverest, whose coffers the richest, whose beauty the most splendid of all. And now it simply wasn’t there, and she wasn’t Lyra of Jordan anymore; she was a lost little girl in a strange world, belonging nowhere. â€Å"Well,† she said shakily. â€Å"If it en’t here†¦Ã¢â‚¬  It was going to take longer than she’d thought, that was all. How to cite The Subtle Knife Chapter Three, Essay examples

The Problem Cited by David - A Dentist by Profession

Question: Case Study: The Problem Cited by David, A Dentist by Profession. Answer: I have researched into the problem cited by David, a Dentist by profession and one of my clients of long standing. In my opinion and as per the information that I have been able to gather in context to Davids case study, I have found that Dentists are allowed deductions for the following expenses related to their professional duties Cost of medicines and other profession related medical supplies Cost of computer equipment and software (Depreciation can be claimed if cost is more than $300) Equipment such as Dictaphone or other recording device (Depreciation can be claimed if cost is more than $300) Travel costs between hospital, surgery and patient visits Subscriptions and Fees of Professional Association Charges for Annual Practicing Certificate Costs and maintenance of Professional Library (Depreciation can be claimed if cost is more than $300) Subscriptions for Technical Journals Premiums of Professional Indemnity Insurance Professionals practicing in any segment of the healthcare sector are subjected to the legal regulations and taxation laws as any other taxpayer and on the basis of this assumption[2], I can safely deduce that David will also be considered for taxation matters related to his Assessable Income Sources of Income Deductions as listed above Allowable expenses related to his practice as a professional healthcare specialist. Assessable Income Income as such does not find any description or definition either in the Income Tax Assessment Act of 1936 (ITAA, 1936) nor in the Income Tax Assessment Act of 1997 (ITAA, 1997). It has been left to the Common Law Interpretation to arrive at a realistic conclusion depending on the case to case basis[3]. In Davids case study his Assessable Income, as defined under Section 6-1(1) of the Act, shall consists of his Ordinary Income, as per Section 6-5(1) of the Act and Statutory Income, as per Section 6-10(2) of the Act. Sources of Income It must also be put on record that Ordinary Income of David will be the income derived by him as per ordinary concepts[4] and these include his professional practice as a dentist. On the other hand, David has also given me information that he has certain other sources of income, including his investments, rentals and interest that he derives on a regular basis. These shall be treated as his Statutory Incomes and shall also form part of his total assessable income[5]. Deductions In the Income Tax Assessment Acts, both of 1936 and 1997, deductions for all taxpayers are classified under General Deductions and Specific Deductions. I will refer to ITAA, 1997 where Section 8-1 is used for defining the General Deductions and Section 8-5 which defines the Specific Deductions[6]. I will give salient features of these deductions here and take up in detail their implications on David in the paragraphs below, titled General and Specific Deductions. Broadly, General Deductions are those which are claimed against expenses which David would have incurred for producing income. Specific Deductions are those which include expenses which David would have incurred for maintaining the capital assets which are to be used by him in his professional practice. Allowable Expenses In the paragraph above, I have listed 9 expenses which David can claim as these relate to his profession. Out of these nine listed expenses, there are certain, as noted below, which can be covered under General Deductions and the others can be classified under the Specific Deductions category[7]. These have also been elaborated by me in my explanations given below under the heading General and Specific Deductions. Explanation of General and Specific Deductions I can further explain General Deductions under the following headings Positive Limbs covered under Sub-Section 8-1(1) Deductions which David can claim under this sub-section of the Act will include all those expenses which are incurred by him in producing income[8]. These will obviously be those expenses which are incurred by David when he is pursuing active practice as a dentist. These also include those expenses which are incurred by David while continuing his profession as a dentist. This can be further elaborate to include those periods in which David is not performing as an active, practicing dentist but is still running and maintaining his clinic[9]. This is allowed under this sub-section of the Act, which clearly describes it by using the words Quote Necessarily incurred in carrying on a business for the purpose of gaining or producing income Unquote. Negative Limbs covered under Sub-Section 8-1(2) All the expenses which are incurred by Davis for covering his personal needs will be covered under this limb. Such expenses are not considered for deduction purposes. These expenses do not establish a connection with Davids professional activities as a practicing dentist nor do they have any connection with his running or maintaining his practice or clinic[10]. Conclusion Positive Limb Deductions under Sub-Section 8-1(1) of the Act also specify that allowable deductions will include expenses to the extent that an expense can still be deductible if a portion of it is being used for maintaining or sustaining the business. A dentist is considered to be a self-employed individual[11], who is running a business, broadly termed as practice and the law also states that it is not necessary for a business to be a continuous activity. David is a self-employed individual, running a practice and hence his expenses, whether falling under General or Specific Deductions shall be allowed as deductible as long as they are connected with the running and maintaining of the practice. All the nine expenses listed above, are covered under Positive Limbs segment of deductible expenses and hence David is correct in assuming that he can claim them as deductions from his assessable incomes[12]. Bibliography Bakker, A. and Kloosterhof, S. (ed.), Tax risk management (Amsterdam, IBFD, 2010) Barkoczy, S., Rider, C., Baring, J. and Bellamy, N Australian Tax Casebook. 10th ed (Sydney, NSW: CCH Australia Limited, 2010) Cch, Australian Master Financial Planning Guide (Sydney, NSW: CCH Australia Limited, 2010) Coughlan, L, The Law and You (Glebe, NSW: Pascal Press, 2003) Jorgenson, W. D. and landon, R. (ed.) Tax reform and the cost of capital: an international comparison (Washington, DC: Brookings Institution Press, 1993) Nethercott, L., Richardson, G. A. and Devos, K Australian Taxation Study Manual: Questions and Suggested Solutions (Sydney, NSW: CCH Australia Limited, 2010) Tooma, R. A. (ed.) Legislating against Tax Avoidance (Amsterdam: IBFD, 2008) [1] Cch. Australian Master Financial Planning Guide (Sydney: CCH Australia Limited, 2010), 4. [2] A. Bakker and S. Kloosterhof (ed.). Tax risk management. (Amsterdam: IBFD, 2010), 135. [3] L. Coughlan. The Law and You (Glebe, NSW: Pascal Press, 2003), 42. [4] FCT v Cooke Sherden [5] W. D. Jorgenson R. Landon (ed.). Tax reform and the cost of capital: an international comparison (Washington, DC: Brookings Institution Press, 1993), 59. [6] R. A. Tooma (ed.). Legislating against Tax Avoidance (Amsterdam: IBFD, 2008), 302. [7] L. Nethercott, G. A. Richardson and K. Devos. Australian Taxation Study Manual: Questions and Suggested Solutions (Sydney: CCH Australia Limited, 2010), 215. [8] W. D. Jorgenson R. Landon (ed.). Tax reform and the cost of capital: an international comparison (Washington, DC: Brookings Institution Press, 1993), 63. [9] A. Bakker and S. Kloosterhof (ed.). Tax risk management. (Amsterdam: IBFD, 2010), 143. [10] L. Coughlan. The Law and You (Glebe, NSW: Pascal Press, 2003), 57. [11] L. Nethercott, G. A. Richardson and K. Devos. Australian Taxation Study Manual: Questions and Suggested Solutions (Sydney: CCH Australia Limited, 2010), 235. [12] L. Coughlan. The Law and You (Glebe, NSW: Pascal Press, 2003), 57.