A Rose for Emily By William Faulkner :: Free Essay Writer

After the Civil War, many Confederate soldiers returned home and founded nothing and many had no place to stay. Many people that God was punishing them for all the sins that they had done to the blacks. But many other Southerners refuse to accept that they were defeated by the Union. Instead, they thought that God spared them for something more important. So, they thought of the war as a lost cause and they interpreted it as a stepping stone to the South's salvation. This is the feeling in Mississippi where " A Rose for Emily," takes place. In, " A Rose for Emily," Miss Emily portrays the Old South, not wanting to give up on the good old times. As the people of Jefferson portrays how the South wants to move on to bigger and better things. Miss Emily Grierson lives in the pasted, and she did not want ot change at all. As time and things change, Miss Emily stayed the same. She was so much like the Old South that she had a black as a servant. Many people thought of her as," a tradition, a duty, and a care; sort of hereditary obligation upon the town."(Faulkner 73) That is why she did not have to pay any taxes. The Mayor of Jefferson in 1894, Colonel Satoris declared that she did not have to pay taxes. But as time pass and new generations of mayors came they tried to maker pay her taxes. Miss Emily refuse, she says, "I have no taxes in Jefferson."(Faulkner 73) This how Miss Emily impersonate the Old South. She refuses to forget about the past as did the South and does not want to accept the fact that things are changing. After the defeat of the South in the Civil War, many people would not accept the changes that comes with defeat. Many people would fight to preserve as much of their past in the South as the victors of the North would allow. This is how Miss Emily felt when her father and Homer died. She did not want to accept the fact that her father was dead, and when the ladies tried to come to condole her, she said " her father was not dead.

Fort Myers

Has Dana done a good job researching his options? While Dana did not consider the site potential of other property types, he did a good job researching his options for eldercare facilities. His analysis included regional analysis (comparing other cities and counties to Fort Myers), population trends, Fort Myers healthcare statistics, industry and competitor analysis (by viewing a consultant report), financing alternatives and financial analysis.Together, the information provided a thorough overview of his options within eldercare. 2. How do congregate care and assisted living facilities differ? They differ in client profiles, ownership, elder decision to join, services, physical environment, pricing and financing needs. Client Profile: Congregate care facilities typically targeted younger elders (average age 78) that were independent and more upscale. Assisted living facilities typically targeted older populations (average age 83) that were frail and needed assistance with two to fou r activities of daily living.Ownership: Congregate care facilities have high entrance fees, which are sometimes refundable upon move-out or death, and are similar to buying a unit in a condominium. Owners also pay monthly fees that cover certain supportive services. Elder Decision: While the decision to move to a congregate care facility is often a life-style choice, moving to assisted living facilities is often more often a â€Å"need driven† option for elders. Services: Congregate care facilities typically have fewer services such as 24-hour supervision, one meal/day and concierge services.Assisted living facilities typically have more services, such as more meals, housekeeping, laundry and personal care services. Physical Environment: Congregate care facilities are typically more like large residential condominiums, offering full size apartments with kitchens. Assisted living facilities are smaller residents with modifications, typically a smaller apartment with a kitchene tte. Furthermore, congregate care units have a much higher level of finish in the units and in the common areas.Pricing: While congregate care facilities are cheaper because they offered fewer services (price range $1,500 to $2,500/month), assisted living facilities are more expensive ($2,400 to $4,000/month). Financing Needs: Since it would take close to a year to build after getting through the permitting and perhaps another year to sell out, congregate care facilities required short-term conventional construction financing. However, assisted living projects required longer term financing since they were more like rental properties than condominiums for sale. 3.What are the advantages and disadvantages of each of Dana’s options: selling the land, congregate housing or assisted living? Land: If Dana were to sell the land, he would have to find another living arrangement for his parents and he would miss out on a lucrative business opportunity. However, the advantage would be cashing out relatively quickly with $850,000 after all commissions. Congregate Housing: (Delays) If Dana pursued the congregate housing option, it would take longer to get any returns since he would need an additional year to sell the units. Costly) Furthermore, the hard costs for congregate care facilities typically ran 20% more per square foot than those of assisted living facilities because of the more expensive materials, higher level of finish, more casework, larger kitchens and bathrooms and better appliances, plumbing and vanities and more elaborate common areas. (Feasibility) Additionally, it would be difficult to sell the units at the estimated prices and within the projected time frame since Fort Myers did not seem to have a strong upscale market.Hence, it was not clear that the Fort Myers market could support the required prices for congregate housing units. As a result, Dana would have high unit costs with congregate housing and a limited market. However, the advantage to a congregate housing option would be building fewer units (50 versus 80) and services, and more returns in a shorter timeframe after selling the units. Assisted Living Facility: While a longer term investment with rental income and no sales in the short-term, the assisted living option provided a profitable opportunity given Fort Myers demographics.It would be cheaper and most likely faster to build compared to congregate housing and had a large market in Fort Myers. While it is probably not feasible to capture the full potential gross income from a congregate care facility given the higher price and time to sell, tables 1 and 2 below attempt to compare the PGI in the first year of rent/sale from a congregate care and assisted living facility. If all units were sold within the first year (which is highly unlikely), a congregate care facility would provide more cash upfront with a smaller amount of monthly income moving forward.However, the assisted living facility has a higher an nual PGI after the first year. Ideally, assuming a market was available for congregate care, it would take roughly 20 years for the income from assisted living to reach the income received from congregate care. Table 1: Annual PGI – Congregate Care Facility Table 2: Annual PGI – Assisted Living Facility 4. Given the assisted living option, what does the development budget look like? What is the operating income statement using conventional and tax-exempt debt? What are the initial returns on cost and equity for each option?Assuming that the budget for conventional and tax-exempt debt is the same, the development budget would be roughly $8. 85 million for the assisted living option. Table 3 below provides more details on the development budget. Table 3: Assuming the potential gross income outlined in Tables 4 and 5 and the financing costs outlined in Table 6, the operating income statement using conventional and tax-exempt debt is summarized in Table 7. Table 4: Annual Rent PGI – Conventional Financing Table 5: Annual Rent PGI – Tax Free Financing Table 6: Financing Alternatives Table 7: Income StatementThe initial returns on cost for the conventional debt option is 11. 22% while the initial returns on cost for the tax free debt option is 10. 25%. The initial returns on equity for the conventional debt option is 17. 86% while the initial returns on equity for the tax free debt option is 43. 99%. Table 8 below provides more details on the initial returns. Table 8: 5. Which option should you choose and why? If you choose an equity partner, who would you choose and why? I would choose the tax free dept option because it would require a smaller equity commitment, hence providing a larger return on equity.If I were to choose an equity partner, a friend or family member with experience in the assisted living option would be ideal since they would bring industry experience to help operate and manage the facility, and I would trust that the partnership would be a long term investment on both ends. Together, we would have industry experience in development and assisted living, and already have a collegial relationship. 6. Should Dana place his parents in his project? If you have had experiences in this area with your own parents or grandparents, you may include these experiences in your discussion.How do other societies handle the issues of the elderly? Since Dana could be surer of the quality of service offered, he should place his parents in the project. This would help to fill the typical five percent vacancy rate and he would avoid paying fees for their care elsewhere. Many other societies provide home care for their elderly since they have more of a collective approach to family responsibility and often have care takers in the home. This is especially true in developing countries, such as Liberia and Nigeria, where I am from originally.

A Marxist Approach Of Orwell s 1984 Essay - 7236 Words

Gomez 22 Jasmine Gomez Dr. Nakhai ENG 381 12 December 2016 A Marxist Approach to Orwell?s 1984 In a time of universal deceit - telling the truth is a revolutionary act. - George Orwell George Orwell lived in a time that was highly critical of the oppression that existed as a result of communist power, as seen in Russia?s Soviet Union and Spain?s War of Independence. The mid-20th century was a time where the world seemed to constantly be on the brink of destruction. Between the World Wars, the rise of totalitarianism and fascism, society was not in the most stable position. While, most people blamed these issues on the rise of communism, Orwell takes a different approach as to why these apocalyptic events occurred. He argued that the issues lied with Western capitalist regimes and that these regimes can just as easily collapse on themselves, becoming systems of government where one has absolute power and oppression thrives. Orwell illustrates this by crafting a world from which society is overtaken by an unrelenting dictatorship. Set in the future, 1984 takes place in Oceania, which is closely based off of London, England in the 1940s. In Orwell?s alternate universe , he presents the audience with a world where totalitarianism and fascism thrives. Orwell both utilizes andShow MoreRelatedOrwell s Animal Farm As A Critique Of Bourgeoisie- Proletariat Relation And How Tyranny Operates1475 Words   |  6 PagesDystopian Fiction and Marxist Connection: George Orwell’s Animal Farm as a critique of Bourgeoisie- Proletariat Relation and How Tyranny Operates Literature is said to be the mirror of a society and one of the major functions of it has been to make people aware of their surroundings as well as themselves. While many writers of today might digress from the true purpose of writing, the classics have always held a special place in what may be called as the awakening of the individuals. In this contextRead MoreAnalysis Of George Orwell s Brave New World 2696 Words   |  11 PagesNew World and ‘1984’. However, both authors approach their respective dystopian visions in different ways. Orwell envisioned INGSOC, a state based on security and repressive surveillance, utilising totalitarianism forms of control. Whilst Huxley depicted a society held captive by profligate consumption forcing its citizens to embrace their own oppression whilst being made blissfully ignorant by entertainment, spectacle and most importantly technology. First and foremost, ‘1984’ and ‘Brave New

Hawaii Vacation Trip By Shelby Miller - 1044 Words

Hawaii Vacation Trip By: Shelby miller I woke up on an airplane. I gaze around and see my mom to my left, and my dad to my right. Then I remembered. We were heading to Hawaii. I sit up and look at the map hanging down from the roof of the airplane. The GPS said we are right on the shoreline. I tried to peek out the window, but we were in the middle section of the airplane. Soon enough I get a good look out the window and saw the island. I did a little ‘happy dance’ in my head. I couldn’t wait for the beach. Unfortunately, I was in long pants, and I frowned. It was hot too, and there was no air conditioning in the plane. I took off my blanket as the pilot came on a speaker. â€Å"Flight attendants prepare for landing.† I†¦show more content†¦The past 6 days was a blur. We went to the beach, an outdoor mall, a volcano, a pineapple factory tour, and some things I can’t remember. But the bad thing, on the other hand, was I stepped on a sea urchin, then went home to shower, and the glass door shattered on me. Great. Sadly a day later, it was time to go home. My Dad called me into the main room of the hotel room, and he told us that his sister works for the same airport company that were flying, and that she could reserve us good seats. I was glad, for once that anything bad had not happened. Well†¦ I was wrong. Once we got to the airport, and our gate, I sat down and played my iPod. Right when I clicked on the game, though, it was low battery. â€Å"Dang it!† I exclaimed. I couldn’t find a charger in my bag, so I put away my iPod and sighed. My mom suddenly got a message that our airplane was delayed 2 hours. Of course I was angry and homesick a little. But there was nothing I could do. So I waited. And waited. And waited. I woke up realizing I dozed off a few hours ago. I sit up and look around and everything seems normal. â€Å"What’d I miss?† â€Å"Well we’re waiting for the plane to come back, and it might be delayed again.† â€Å"What happened to it?† â€Å"Mother nature. It’s been storming a lot.† I sigh and lay back down. Right when I was about to go to sleep again, I hear on a speaker for our gate.. â€Å"Gate B-4 delayed until 8AM, free taxi vouchers. All passengers of American Airlinesâ„ ¢ will be

Shortage Of Skilled Among South Australia At Present And...

Why is there a shortage of skilled chefs in South Australia? Abstract This report identifies the reasons for shortage of skilled chefs in South Australia at present and looks at future demand and evaluates the need to attract international chef migrants to fulfil the demand. Skill shortages in the food service sector, specifically chefs has been an ongoing matter of concern in regional Australia which includes South Australia. Low apprentice and trainee wages has often been seen to explain the ongoing problem. Unpleasant working conditions, poor quality training, a lack of support and low wages are contributing to both non-completion and a high degree of dissatisfaction. In addition, the increase in tourism and sporting events has increased the demand for skilled international migrant chefs since the local labour market is unable to fulfil this shortage. Introduction The skills shortage in Australia has long been a topic in economic and political circles. Chefs have been in short supply since 1999 (Jericho 2014). Chef occupation has always been on the skilled occupation list of the Department of Immigration and border protection. Non completion of apprenticeships and traineeships is one of the main reasons due to which there is a skill shortage, especially in regional areas such as South Australia ( Snell Hart 2014, p. 51). The shortage of skilled chefs has created a need for attracting overseas migrants. South Australia is fast becoming an international touristShow MoreRelatedOnesteel4542 Words   |  19 Pages†¦Ã¢â‚¬ ¦5-6 2.2.1 Threat of New Entrants†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.†¦6 2.2.2 The Bargaining Power of Buyers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.†¦6 2.2.3 The Bargaining Power of Suppliers†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦...6 2.2.4 The Threat of Substitutes†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....†¦7 2.2.5 Rivalry among Existing Competitors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....†¦7 2.3 Opportunities and Threats†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 3. Internal Environmental Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 3.1 Competitive Advantages†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 3.2 Strengths and Weaknesses†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9-10Read MoreAustralia s Joint Military Initiatives4279 Words   |  18 Pagestrue friend down under.† However, does this sentiment place Australia in a conflicted position given its perceived economic reliance on Chinese trade? This paper argues this is not the case. Furthermore, Australia has the potential to assist the US with their strategic intent by increasing security and stability throughout the South Pacific region. With the use of targeted aid and improvements to specific remittance programs, Australia can support the US rebalancing strategy. This paper comprisesRead MoreAustralian Wine Industry4525 Words   |  19 PagesTechnology2 1.2 Key driving forces affecting the industry2 1.2.1 Natural advantages2 1.2.2 Human advantages2 1.2.3 Technology advantage2 2.0 Micro-economics environmental analysis2 2.1 Porter s Five Forces Analysis2 2.1.1 The intensity of rivalry among competing firms - high2 2.1.2 The threat of new entrants - HIGH2 2.1.4 The bargaining power of suppliers - low2 2.1.5 The bargaining power of customers - high2 2.2 Opportunities threat2 2.2.1 opportunities2 2.2.2 Threats2 3.0 Key success factorsRead MoreStrategic Position, Strategic Choice and Strategic Action (Implementation) for Bhp Billiton6294 Words   |  26 Pagesresources company. The group has a global presence with more than 100 operations in 25 countries. It is headquartered in Melbourne, Australia and employs about 41,000 people. The group recorded revenues of $37.48 billion of the six months end of December 31, 2011. The operating profit of the group was 9.9 billion. It was incorporated in 1885 in Broken Hill, New South Wales. The main operation is about oil and minerals, such as iron ore, coal, copper (Cu), aluminium, nickel (Ni), oil, liquefied naturalRead MoreExport And Import Strategy For The Shipping Lines1045 Words   |  5 Pagessupply. Dry bulk cargo constitutes of two main commodities: iron ore and coal. Iron ore trade is largely driven by the demands of the Chinese steel industry. Chinese iron ore demand remained strong in CY 2007. As 83% of India’s iron ore exports are to China, the trade volumes arising out of India will also depend, to some extent, on the prospects of Chinese steel industry. The demand for coal is expected to remain strong from the Asian countries. The orderbook position at the beginning of 2008 seemedRead MoreOld World Versus New World: the Origins of Organizational Diversity in the International Wine Industry12101 Words   |  49 PagesEurope today is dominated by small family vineyards and cooperative wineries, while in the New World viticulture and viniculture is highly concentrated and vertically integrated. As a result, 70 per cent of the nation’s wine in the United States and Australia is produced by the top five wine companies, 50 per cent in Argentina and Chile, compare d to figures of only 10 per cent in countries such as France, Italy, or Spain. This paper argues that these fundamental organizational differences have historicalRead MoreSri Lankas Naval Force Essay3417 Words   |  14 Pagesworld will be decided in these water.† Rear Admiral Alfred Thayer Mahan INTRODUCTION 1. Without a forceful naval power, the Island nation’s is facing huge trouble in present situation in whole over the world. â€Å"Sri Lankan strategic maritime location, in the very lap of the Indian ocean and at the confluence of several critical shipping lanes gives it great importance in the maritime affairs of not just the Indian oceanRead MoreBusiness Plan of Audi8577 Words   |  35 Pagesautomotive industry. First of all, the company ´s business, mission and vision are introduced. A market overview is given and Audi ´s current market position is analysed. Furthermore, a SWOT analysis is made which serves to make assumptions about Audi ´s future performance and objectives are formulated. Last, resource requirements and budgets are laid out in order to understand the financial considerations behind the formulated strategies. The report will end with a short conclusion. It is important to noteRead MoreOfw Remittances- an Economic Booster10937 Words   |  44 Page ssimultaneously positive and negative. Negative effects of inflation include a decrease in the real value of money and other monetary items over time, uncertainty over future inflation may discourage investment and savings, and high inflation may lead to shortages of goods if consumers begin hoarding out of concern that prices will increase in the future. Positive effects include a mitigation of economic recessions, and debt relief by reducing the real level of debt. Economists generally agree that high ratesRead MoreTrends in Workplace17940 Words   |  72 PagesTrends in Workplace Learning: Supply and Demand in Interesting Times By Laurie Bassi, Scott Cheney, and Eleesha Lewis The ancient Chinese saying May you live in interesting times has perhaps never been more relevant. As the 1990s draw to a close and the new millennium fast approaches, life is phenomenally interesting--and demanding. Professionals who are responsible for workplace learning and performance improvement are squarely in the center of the swirl of exciting possibilities--and requirements--that

Oil Paintings Essay Example For Students

Oil Paintings Essay However, in order for us to properly understand the Oil painting technique, we gust first understand its composition and ability to create. The paint itself is created using two elements: pigments and oil. The pigments are dry coolants, such as mineral salts and other earth types, ground-up into a fine powder and separated by color. But since the pigments could not adhere to the painting alone, oil was used as a binder to do just that. Typically, linseed oil was used because it can polymeric, and therefore is a drying oil (Mayer, Ralph, and Sheehan 123). However, other oils such as walnut oil, sunflower oil, and tang oil are also used, especially it the artist would want to alter the drying times of he paint or lessen faint colors. A good example of an artist who even used different oils in the same painting was Leonardo Dad Vinci, who used a combination of oils while painting Adoration of the Magi, which some speculate was for the benefit of the artist to takeover this unfinished work (YMMV. Henceforward. Org)_ Additionally, there are other elements to the composition of the oil painting that help altar the paint. In order to make alterations and correct elements, artists like to paint multiple layers; this also gives them the luxury of strapping off the paint already applied to he geese (white glue that covers the medium on which the painting will be applied) without ruining the portions, which they would like to remain permanent. However, for the artist to do this, they need to apply thin layers Of paint initially (under painting), meaning they must mix the oil with a solvent such as White spirits or turpentine to dilute the Oil. This is especially good for the artist using the fat over lean method, where each layer of paint contains more oil than the previous layer. Additional additives would also include varnishes that are usually made from dammar gum crystals dissolved in turpentine, thus sealing he work and giving the painting a greater glossiness (Divide 47). The advantages of oil paintings include durability and versatility, oil paintings completed using proper drying time and properly created are very durable. Oil itself is non-polar and hydrophobic, meaning it will repel water, a key element in the deterioration of many pieces of art. Furthermore, oil actually dries through oxidation, in which Nan-polar covalent bonds are governed by the ionic forces between functional groups and the metal ions present in the pigment (Mayer, Ralph and Sheehan 125). The consequential result is a stable elm thats bit of elasticity helps prevent any bleeding or flow from gravitational pull, In terms of versatility, varnishes allow for one to work on and complete independent elements over a vast time frame, while also the strapping of the varnish allow for the proper cleaning of paintings after many years of display. Moreover, the fine pigments ground into the oil allow for greater optical effect and translucency, Which makes things such as human skin appear far more life- like. And with the use of a smooth surface greater lightness is reflected in the Oil painting, Which the varnish Will help accentuate color and depth (Mayer, Ralph and Sheehan 125). This is due to the multiple refractions the varnish helps create, thus creating more perspective in the painting itself. There arent many disadvantages when it comes to oil painting, yet there are issues with drying time, aging, and blending. Drying time is an advantage to quite a few artists, yet those who like to use a sequence of washes in quick succession often find the oil painting technique difficult (Divide 48). Also, most curators would tell you that it takes from 60-80 years for an oil painting to finish drying. Aging concerns also are a major disadvantage, especially when artists use linseed IL, which tends to yellow or darken with age. However, this aging can be stifled if the artist has the proper tools. .u2905fe190924341b7b0791bdfcfdb169 , .u2905fe190924341b7b0791bdfcfdb169 .postImageUrl , .u2905fe190924341b7b0791bdfcfdb169 .centered-text-area { min-height: 80px; position: relative; } .u2905fe190924341b7b0791bdfcfdb169 , .u2905fe190924341b7b0791bdfcfdb169:hover , .u2905fe190924341b7b0791bdfcfdb169:visited , .u2905fe190924341b7b0791bdfcfdb169:active { border:0!important; } .u2905fe190924341b7b0791bdfcfdb169 .clearfix:after { content: ""; display: table; clear: both; } .u2905fe190924341b7b0791bdfcfdb169 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u2905fe190924341b7b0791bdfcfdb169:active , .u2905fe190924341b7b0791bdfcfdb169:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u2905fe190924341b7b0791bdfcfdb169 .centered-text-area { width: 100%; position: relative ; } .u2905fe190924341b7b0791bdfcfdb169 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u2905fe190924341b7b0791bdfcfdb169 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u2905fe190924341b7b0791bdfcfdb169 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u2905fe190924341b7b0791bdfcfdb169:hover .ctaButton { background-color: #34495E!important; } .u2905fe190924341b7b0791bdfcfdb169 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u2905fe190924341b7b0791bdfcfdb169 .u2905fe190924341b7b0791bdfcfdb169-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u2905fe190924341b7b0791bdfcfdb169:after { content: ""; display: block; clear: both; } READ: Woman With the Hat by Henri Matisse EssayFinally, blending can also be a key concern because the oil tends to blur together causing the painting to become muddy and taking away from distinctive properties. The oil painting technique is typically applied to a canvas that is composed of a linen or cotton cloth and wooden stretcher. The canvas can then be coated with animal glue and primed with a mixture of white paint and chalk. This medium has been very popular since the 16th century: however, other mediums for oil nettings such as panels, linoleum, paper, and slate were also used (Divide 48).

Marketing Intelligence and Planning Management

Question: Discuss about the Marketing Intelligence and Planning Management. Answer: Introduction Auditing refers to process of testing, examining and verifying the various accounting and financial accounts of a business organization. At the time of running any kind of business, the businesspersons need to create many accounts. It is the duty of the auditors to make sure that those financial accounts are free from any kind of material misstatements, fraudulent and threats. At the time of conducting the audit operation for a business organization, the auditors need comply with certain rules, regulations and code of conducts. These are called the Auditors Responsibility. On the other hand, the auditors need to be ethical at the time of audit operation as well. As per the Auditing and Assurance Standard Board of Australia, there are some specific rules and regulation regarding the auditors responsibility and ethical practices. The auditors of Australia need to comply with all these rules and regulations of auditing. However, it needs to be mentioned that the auditing clients can tak e legal actions in case of the violation of these auditing rules and regulations. The corrective measures and safeguards are provided in the Auditing Professional and Ethical Standard Board (APESB). As per the provided case study, Peter Harmon is a professional accountant and does all kinds of accounting works for his clients. It has been seen that Peter Harmon takes 10 percent commission from one of his clients to arrange them buyers among his other clients. As per the Accountants code of ethics, this act of Peter Harmon is considered as illegal and it creates the Self-Interest Threat of the accountants (Knechel and Salterio 2016). As per the Auditors responsibility and ethical practices, the auditors cannot help any clients in their business operations and they cannot have nay kinds of financial interest in the property of the clients. According to the given case, despite being an audit professional, he helped Allied Insurance in their business activities without letting the companies know. This act violates the ethical practices of auditing and poses the Self-Interest Thereat, as there is a business relationship between the audit client and the auditor (apesb.org.au 2017). As per the provided case, Wrench and Company keeps all the details of its clients in its computers. On the other hand, it has been mentioned that the company will allow its clients to access the computer as per their requirement. In this situation, it can be seen that the company allows its audit employees to input the information of other clients. This process violates the principles of confidentiality that states that the auditors cannot disclose the information of their clients to others (Pitt 2014). According to the given case, Stephanie Barry is the audit partner of Williams Pty. Ltd. It is also mentioned that Williams Pty. Ltd. has another accountant for his or her management services. In order to get the opportunity to serve as a management service provider, Stephanie Barry sends unsolicited management service literature to the company. This act violates the ethical code of accounting as Stephanie forces her client to appoint her for the peculiar job (Nicoll 2016). According to the given case, Katrina Ng is the manager of a not for profit organizations; and at the same time, she is one of the member of the board of directors. She performs the role of the member of board of director free of cost. Hence, it can be understood that there is no financial interest of Katrina Ng in the not for profit company. Thus, it can be concluded that Katrina Ng is not violating any ethical principle of accounting by performing both the roles at the same time (Polonsky, Landreth Grau and McDonald 2016). As per the given situation, Peter Beattie performs auditing along with public accounting, tax services, bookkeeping and management advisory for a small firm. There are two situations in this case. If Peter is performing the internal audit for the company, then he does not violate any ethical principles of accounting. On the other hand, if he performs the external audit operation for the company, then he violates the ethical principles as it poses Self-Interest Threat (Shaub and Braun 2014). According to the given case, Hornsby Auditors has taken a big colourful advertisement showing the pictures of their employees in the local newspaper. This act of the company is highly unethical as it violates the principles of ethical accounting. The company can give an advertisement about the organization, but they cannot mention the name of the employees as it is against the confidentiality principle of the profession (Han Fan, Woodbine and Cheng 2013). According to the provided case, David Cheadle performs the audit operation for Nestree Ltd. However, it has been seen the audit fees for the year 2015 is still due and the auditor is about to start the audit work for the year 2016. As per the accountants ethical principles, the auditors cannot start the audit work until getting the fees of the previous audit work. Hence, the act of David is against the ethical principles of auditing. On the other hand, it indicates that the auditor may have another financial interest in the audit client (Carson, Redmayne and Liao 2014). As per the principles of auditing, it is the responsibility of the management of the audit client to provide all the necessary information to the auditors at the time of conducting the audit operation. This process makes it easier for the auditors to conduct the audit operation. In this case, due to an unmentioned reason, the auditor was unable to get confirmation from three major clients of the company. However, by using different audit procedure, the auditor obtains the information about those three clients and made himself satisfy about the balance sheet of the company. In this case, the auditor will issue an Unqualified or Clean Audit Report as the auditor has considered that the financial statements of the company are true and fair (Czerney, Schmidt and Thompson 2014). Auditing is the kind of profession where the auditors need every kinds of financial information of the audit client. Hence, it is the responsibility of the management to permit the auditors to use all the necessary financial information. In this situation, it can be observed that the audit client restricted the auditor to observe the property, plant and equipment of the organization. It is essential for the auditor to use the information about these items as they are making up 20 percent of the total assets. The auditors report will not be true and fair without all these information. Hence, in this case, the auditor will issue Qualified Audit report as he does not have enough evidence of those particular assets (Saonm.org 2017). As per the above discussion, it can be understood that it is the utmost responsibility of the management of the audit client to disclose and include all the necessary information about all the major assets and liabilities. In the given case, the client has excluded the disclosure of a contingent liability that can become an important part of the financial statement of the company. As per the situation, the auditor is unable to get necessary information in order to make fair and true auditors report. Hence, in this case, the auditor will issue the Disclaimer Opinion. As per this opinion, the auditor will conclude that the inclusion of that contingent liability may affect the financial statement of the organization (Kachelmeier, Schmidt and Valentine 2016). It is the responsibility of all the business organizations to follow the rules and regulations of Generally Accepted Accounting Principles (GAAP). The accounts part of the business needs to be done as pet the GAAP principles. The GAAP principles say that the companies need to keep proper record of all small and major transactions of the business in the proper way. It can be seen in the given case that the organization did not maintain the major cash transactions and they cannot be tested further even by the auditors. Hence, in this situation the auditor will issue Adverse Opinion that states that the financial reports of the organization is not properly made as per the GAAP principles and they are not fair and true (Lubbe, Modack and Watson 2014). At the time of auditing the financial accounts of the audit clients, it is must that the auditors will be provided with every kinds of financial information. They need to be provided with the opening and closing balance of all the financial accounts. As per the given case, it can be seen that the audit client will not provide the opening balance of the financial accounts. However, the auditor is satisfied that there is not any kind of material misstatement. In this situation, the auditor will issue Disclaimer Opinion that will include that the presence of that information may affect the financial position of the organization (Carson, Fargher and Zhang 2016). The Australian Accounting Standard has formed many accounting rules and regulations that all the companies need to comply with at the time of carrying on the business operations. The given case states that the auditing client does not follow the Australian Accounting Standard. This situation implies all the accounting and financial transactions of the organization are not complied with the principles of Australian Accounting Standard. On the other hand, the company has been operating for five years. Hence, in this case, the auditor will issue the Adverse Opinion that will state that the financial statements are not fairly presented and they are not made as per the requited rules and regulations (Rahman 2013). As discussed above, the Australian Accounting Standard formed some accounting rules and regulations that all the Australian business organizations need to be followed. As per the rules and regulations of Australian Accounting Standard, Last in Last out (LIFO) method cannot be used for inventory valuation for any organization. However, the provided situation implies that the audit client has been using LIFO method that is disallowed by the Australian Accounting Standard. Hence, the auditor will issue the Adverse Opinion that will state that the financial statement of the organization is not fair and true, as the organization has not followed the accounting principles (Abad, Snchez?Ballesta and Yage 2015). According to the given situation, it can be seen that there is not any kind of material misstatement in the accounts of Numark as per the report of the auditor. However, the existence of the company as a going concern is in doubt as the major customers of the company are liquidated. In this kind of situation, the auditor will the Qualified or Clean Opinion as all there is not any kind of material misstatement in the financial statement of the company. On the other hand, the auditor will include the current condition of the company so that the investors can have the knowledge about the current position of the company (Feldmann and Read 2013). Conclusion As per the above discussion, it can be observed that the auditors need to comply with all the rules and regulations of the Australian Accounting Standard. Not complying with these rules and regulations is a serious offence in the audit operation. Another important aspect is that based on the audit reports, the auditors issue the suitable audit opinion. Based on the total study, some recommendations are made below; It is recommended that the auditors should comply with all the rules and regulations of Australian Accounting Standard at the time of conducting the audit operation. The auditors need to be ethical and responsible at the time of performing the audit operations. They should maintain the responsibility of the auditors that are mentioned in APES 110 and Australian Accounting Standard. It is recommended that the management of the audit clients should provide all the necessary information to the auditors. This process will lead in better audit operation. It is recommended that the companies should follow the accounting principles and guidelines of Australian Accounting Standard for their audit operations. It is recommended that the auditors should issue the audit opinion after taking into consideration all relevant factor of the auditing client. References Abad, D., Snchez?Ballesta, J.P. and Yage, J., 2015. Audit opinions and information asymmetry in the stock market.Accounting Finance. apesb.org.au. (2017).APES 110 Code of Ethics for Professional Accountants. [online] Available at: https://www.apesb.org.au/uploads/standards/apesb_standards/standard1.pdf [Accessed 21 Jan. 2017]. Carson, E., Fargher, N. and Zhang, Y., 2016. Trends in Auditor Reporting in Australia: A Synthesis and Opportunities for Research.Australian Accounting Review,26(3), pp.226-242. Carson, E., Redmayne, N.B. and Liao, L., 2014. Audit Market Structure and Competition in Australia.Australian Accounting Review,24(4), pp.298-312. Czerney, K., Schmidt, J.J. and Thompson, A.M., 2014. Does auditor explanatory language in unqualified audit reports indicate increased financial misstatement risk?.The Accounting Review,89(6), pp.2115-2149. Feldmann, D. and Read, W.J., 2013. Going-concern audit opinions for bankrupt companiesimpact of credit rating.Managerial Auditing Journal,28(4), pp.345-363. Han Fan, Y., Woodbine, G. and Cheng, W., 2013. A study of Australian and Chinese accountants attitudes towards independence issues and the impact on ethical judgements.Asian Review of Accounting,21(3), pp.205-222. Kachelmeier, S.J., Schmidt, J.J. and Valentine, K., 2016. The disclaimer effect of disclosing critical audit matters in the auditors report. Knechel, W.R. and Salterio, S.E., 2016.Auditing: assurance and risk. Routledge. Lubbe, I., Modack, G. and Watson, A., 2014. Financial Accounting GAAP Principles.OUP Catalogue. Nicoll, P., 2016.Audit in a democracy: the Australian model of public sector audit and its application to emerging markets. Routledge. Pitt, S.A., 2014.Internal audit quality: Developing a quality assurance and improvement program. John Wiley Sons. Polonsky, M.J., Landreth Grau, S. and McDonald, S., 2016. Perspectives on social impact measurement and non-profit organisations.Marketing Intelligence Planning,34(1), pp.80-98. Rahman, A.R., 2013.The Australian Accounting Standards Review Board (RLE Accounting): The Establishment of Its Participative Review Process. Routledge. saonm.org. (2017).TYPES OF AUDIT OPINIONS. [online] Available at: https://www.saonm.org/media/uploads/OSA_Audit_Overview_Jan_19_2016.pdf [Accessed 21 Jan. 2017]. Shaub, M.K. and Braun, R.L., 2014. Call of duty: A framework for auditors ethical decisions. InAccounting for the Public Interest(pp. 3-25). Springer Netherlands.