Should Smoking Be A Health Risk - 1819 Words

Research Paper Have people told you, smoking is bad for you or bad for the environment, but just left you there and did not explain why? Cigarettes have been a major problem ever since they were created and have caused harm to everywhere the wind takes it. The smoke from that cigarette can cause very bad damage to perSonal objects like walls or electronics over time. That little white stick of tobacco has caused billions of dollars in damage and health costs, which does not help the state s debt. Even though you accept the risk of smoking do you really think that your two year old kids or dog accept the damage it can cause them in their adult life, The medical costs it could cause them to have to pay. In contrast choices you make do†¦show more content†¦You can receive mouth and throat cancers from smoking not just lung cancer (Alcohol†¦Ã¢â‚¬ ). Why would you smoke if you knew there were that many chemicals and have such high risk for cancer? Smoking also causes damage to organs and causes various diseases . It harms every organ in your body. You may also receive diseases from smoking like lung diseases, heart diseases, and cardiovascular diseases (â€Å"Harms†¦Ã¢â‚¬ ). It can cause your lung growth to slow if you smoke (samet 25). But the problem is stopping smoking is the single easiest way to prevent from acquiring cancer (â€Å"Harms†¦Ã¢â‚¬ ). Above all the worst combination you could do is combine smoking and drinking because drinking amplifies the effects of smoking (â€Å"Alcohol†¦Ã¢â‚¬ ). Smoking is bad for your body. The costs of smoking are worse than you imagined. Furthermore the amount of money spent on careless smoking is about six billion dollars a year. The united states also spend one hundred billion dollars a year on smoking related illnesses. For instance, you are going to pay up to one thousand dollars extra a year for life insurance. You will pay more in health insurance not just life insurance. Equally important, you will also pay more homeowners insurance along with the others (Cross). The amount of money you pay a year is enormous too, like a pack a day habit costs 2,190 dollars just buying cigarettes . For those who think a pack a week is better it is but not that much better it is like three hundred and twenty dollars just for

Point of View and Symbolism in Sonnys Blues - 1558 Words

Point of View and Symbolism in â€Å"Sonny’s Blues† The story â€Å"Sonny’s Blues† by James Baldwin makes excellent use of multiple literary elements. Namely, I think the writer utilizes symbolism and the nuances of point of view to give the story a deeper connotation that could not be said plainly. The meat of the story is about an unnamed older brother’s relationship and differences with his younger brother, Sonny. Sonny’s aspiration to become a jazz pianist leads him in an opposite direction than his brother, and into a world where the common suffering is dealt with by heroin and music. The fundamental differences between the brothers in their lack of understanding for each other and their gradual acceptance of one another is highlighted and†¦show more content†¦This is symbolized by â€Å"the very cup of trembling,† a scotch and milk he sent to Sonny that is an allusion to the Bible; when God acknowledges that the Israelit es have suffered for Him and he promises an end to their suffering. Maybe that means that this breakthrough of Sonny’s will bring a sense of fulfillment into his life and release him of his addiction to heroin. Two other important symbols are the moments of silence throughout the story, and the reoccurring usage of water. Each occurrence of silence in James Baldwin’s story is of great importance. In a tale centered around music, silence stands out more than noise. Once Sonny was confronted by Isabel and her family about his constant piano playing and stopped, â€Å"The silence of the next few days must have been louder than the sound of all the music ever played since time began† (Baldwin 351). To Sonny, this silence is deadly. He lives his life for music. The stillness marks the beginning of his downfall. During the narrator’s first flashback to childhood, he recalls a sense of dismal seriousness, â€Å"For a moment nobody’s talking, but every face looks darkening, like the sky outside† (Baldwin 344). Even a child can feel that there is some sort of inescapable impending pain that everyone knows about, yet no one wants to discuss. However, that is the exa ct subject that Sonny addresses in his music. WaterShow MoreRelatedSymbolism And Themes In Sonnys Blues By James Baldwin1958 Words   |  8 PagesWhile reading â€Å"Sonny’s Blues† by James Baldwin theme, symbolism, and motifs were discovered throughout the entire short story. Sonny one of the two main characters, is dealing with a drug addiction and is now following his dreams of becoming a jazz musician. The narrator, whose name was never given, does his best to keep the promise he made his mother years ago, to be his brother’s keeper. James Baldwin, an African American author, grew up in Harlem, New York. Baldwin had no one to share his loveRead MoreEnglish Lit 13021282 Words   |  6 Pagesstory â€Å"Cathedral,† particularly the narrator’s tone. How does the tone affect the reader’s perception of theme? How does it enhance the epiphany? 3. Why is the meeting between Mala and Mrs. Croft in â€Å"The Third and Final Continent† a significant point in the relationship between the young husband and wife? 4. How does the moon landing relate to the overall theme of â€Å"The Third and Final Continent†? 5. Identify and discuss major themes in â€Å"The War Generation.† 6. Examine the use of flat charactersRead MoreBaldwin s Views On Personal Liberation1731 Words   |  7 Pages Baldwin’s views on personal liberation are a bit difficult to describe. This is because, throughout his stories, Baldwin shows a great deal of permeability in his view of personal liberation. It could be argued that this permeability occurs because of the length of time between when each story was written. In his earlier work, such as â€Å"Previous Condition (1948),† Baldwin’s views of personal liberation seem very pessimistic. This is seen in the way in which his character think, speak, and behave

Through Deaf Eyes Free Essays

THROUGH DEAF EYES is a two-hour documentary that explores 200 years of Deaf life in America. The film presents the shared experiences of American history – family life, education, work, and community connections from the perspective of deaf citizens , and Gallaudet University president emeritus I. King Jordan. We will write a custom essay sample on Through Deaf Eyes or any similar topic only for you Order Now The movie started by CJ Jones who is an actor director. It’s gives me more information about the deaf culture community by showing me the history of how Gallaudet, Laurent Clark other great people brought sign language to the united stated states. The video let me appreciate the deaf culture more and understand it better. Deaf people suffered many hardships through the years but opportunities for them are growing more and more. The way hearing view Deaf culture is becoming more and more accepting. Parents of deaf children have to face many tough decisions on how to help their child succeed in life. I have learned some historical news about ASL like: Ninety percent of deaf children have hearing parents; thirty five million Americans have some hearing loss, 300,000 people are profound deaf out of the thirty five million, deafness can be heredity, accident, injury. After I watched the in the movie that how In 1817 Thomas Gallaudet opened the first deaf school with seven students, and Laurent Clark brought FSL and worked together for the school which gives me a better view that they really worked together to build ASL foundation. I didn’t liked that how they suffered because of one man believed that using signs didn’t allow deaf children to learn to speak and lip read. Like how the oral method grew up and deaf teachers and teaching ASL method declined. How deaf school was prevented from signing and using the oral method as well as forbade signing and forced them to speak, and even babies were taught rhythm. Speaking was two-way communications for someone who can lip-read and speak, so others don’t assume that they can hear. Many discriminated deaf people so; they made the NAD (National Association Of Deaf). A rule was made that the deaf couldn’t work for the government. The seventh president of NAD fought and won to repeal the world. He is probably the most famous NAD president. He spoke four languages and was a brilliant man. NAD began making movies to maintain sign language. Deaf across portrayed deaf hearing characters because the movies were silence often-deaf characters were dumb and reason for laughter and comedy but at least deaf people could understand the movies. After, 1929, when movies were no longer silence and was a tragedy for the deaf. As schools spread, as well as signing, there were deaf teams they could defeat hearing teams, clubs and much more. However, tried to fix deafness and saw it was a problem. Charles Limbard flew â€Å"deaf flights† tried to cure deafness. Many parents turned to medicine to cure it, religion, and even by playing baseball. Really dislike how NAD banded Black people from attending deaf schools, which lasted for forty years. I liked their success when they achieve by establishing their own community and culture by sharing with other hearing people. Deaf people tried to focus on what they could do. If there was obstacle they usually came up with a solution on their own. There are now deaf churches so the could worship. For first ninety years telephones existence deaf people could not use it. Then the great technology in 1964, Robert Breck tried to invent a deaf telephone he was a deaf and a brilliant physicist. Then the teletypewriter worked in may of 1964. It spread as first in testing, type, in a new sense from the phone sound and after a few changes were made. TTY was a huge step and technology was working for the deaf world. Sign language made a huge impact in 1955 by deaf people thought signing was weird and different because of the way they were taught. National theater of the deaf began performing and signing for the hearing public too. More drama clubs for the deaf only performed for the deaf. In 1968, National Technological institute for the deaf was established. Finally a deaf actor was in a leading role sign language was used throughout the movie. Some critics thought Mark won the Oscar by sympathy. DPN (deaf president now) movement, there were three options: 1 hearing, 2 deaf. The hearing person was chosen. Protests began and they marched. Surprisingly, for seven days there was a protest. Student leaders rule the board refused to change their minds but had a public meeting when the new president came to the campus, the students blocked the entrances and wouldn’t budge 93% of population supported DPN. How after 9 hour meeting, board accepted all of their demands. A law was passed that made it illegal to discriminate against anyone with a disability and from now on, Gallaudet University will have a deaf president. The deaf community for many years has been discriminated and judge so cruel through out the history. By seeing this video now I learned how the deaf world could change their life. When I look at a deaf person or hard of hearing person, I look at them a lot different now than I did growing up. I found this to be very interesting. I can understand this because they want to be alert to say their goodbyes to their family. It is interesting how different cultures view this practice inside the United States as well as outside the United States. 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Audit and assurance Procedures

Questions: Your firm is the auditor of GreenBrown Ltd, a manufacturer. You have obtained a summary of the property, plant and equipment for the year ended 30 June 2015, which identifies cost and accumulated depreciation brought forward, additions and disposals in the year and depreciation charges. A review of the management letter from the previous years audit shows that there were some problems in relation to making a distinction between capital and revenue expenditure; some items were capitalised when they should have been expensed and other capital items were included in repairs and maintenance in the income statement. Another risk identified from prior years relates to depreciation calculations; there is a range of depreciation rates within categories and there has been concern that the rates applied to some assets have been too low. The depreciation policy disclosed in the financial report shows:i. buildings: 24% straight line ii. plant and machinery: 510% straight lineiii. fixtures fittings and equipment: 520% straight line. Required Describe audit procedures to ensure: (a) the accuracy of the summary of property plant and equipment (b) all items of a capital expenditure are included in additions for the year and that no revenue expenditure has been capitalized (c) the depreciation rates are calculated appropriately. Answers: Introduction This study deals with audit and assurance procedures. In this particular assignment, case studies are provided with relevant questions to answers at the end. In the first case study, it includes firm as auditor of GreenBrown Ltd (Whittington and Pany 2012). GreenBrown is a manufacturer that faces problems and needs audit services and professional advices as a client. It is required in obtaining summary of latest financial reports on Plant, Property as Equipment for the year ended 30th June 2015. It needs to identify cost as well as accumulated depreciation that brings forward ways for disposals in specified year and depreciation charges in an overall manner. It brings forwards issues on PPE, capital expenditures as well as depreciation in the near future (Whittington 2011). It reviews management letter from the previous years audit that indicates problems. It needs distinctive features in case for capital as well as revenue expenditure in capitalization of expensed capital items. It is included in repairs as well as maintenance as per the income statement in an overall manner. GreenBrown should identify risk and find ways in minimizing it as far as possible. Risk relates with depreciation as well as categorization attributes for future analysis purpose. In the next case, it is noticed that client David Hydraulics faces issues with inventory count (Stuart 2012). It is noticed regarding the stocktale procedure as well as explained with proper justification. It counted for warehouse staff members for counting over the supervisor as well as staff members for the same. It believes in using manual way of managing inventory in their business operations. (a). Audit procedure to ensure accuracy of summary of property, plant and equipment GreenBrown Ltd needs to manage with fixed assets like Property, Plant as well as Equipment for the same. It relates to those entities that requires in compiling ways for revised accounting standards (Spiceland, Thomas and Herrmann 2011). It is the use of production of goods as well as services for administrative purposes. It is expected for using the assets for specified period. PPE launches for turning into slow current assets for sale. PPE generally gets carried over from one year to another. Average units of PPE involves in relatively larger rupee values. PPE assumes high value items as well as acquisition of items are closely controlled (Scott and Jacka 2011). It includes control aspects in providing special significance in constructing PPE. PPE gets accounted like stocks as it gives rise to stock for presentation on the financial statements for specified time. Auditor needs to review the system of internal controls in relation with PPE. It controls over the expenditure as incurred in PPE for acquisition in self-constructed firm. It is one of the effective methods that exercise over control capital budgeting techniques for proper authorization of expenditure on periodical basis (Reding 2011). It uses actual budgeted score with other amount of GreenBrown Limited. It includes control allocation of expenditure in between capital as well as revenue in an overall manner. It ensures accountability as well as utilization of controls of PPE for future analysis purpose. It establishes ways for maintaining appropriate methods for the same. It includes custodian in management of such assets like physical verification by management in case of disposal of PPE. It involves in information controls for reliable information on calculation of allocated depreciation like recording disposal as well as preparing tax returns in the most appropriate way (Pflugart h 2011). Auditor needs to evaluate in the records for as well as classification as well as pending installation. It ensures conducting of appropriate system for capturing the direct identifiable costs for capitalization purpose. It needs reconcilement for the capital flow of work as well as verifying additional years (Louwers 2011). It includes capital assets for impairment of capital work in and within specified period. It requires safeguarding of assets for any damage and destruction caused in any form. Auditor needs to recognize in the cost of an item for PPE. It checks on the reliability of assets for ascertainment of management for future economic benefits of business entity in an effective way. (b). Audit procedures of all items of capital expenditure GreenBrown Ltd faced problems in bringing distinction between capital as well as revenue expenditure for the same (Libby, Libby and Short 2011). Auditors need to bring uniformity of treatment and includes capitalization of revenue in the near future. It is important to understand the fact that auditor needs to perform in the financial statement analysis as per assertions in capital expenditure process for the same. Assertions are embodied in form of financial statements as used by auditors for potential misstatements in taking desired forms. Auditors needs to value completeness of information (Leung 2011). This reveals transactions for recording in the financial statements in assets, liabilities as well as equity interests. It involves disclosures as included in the financial statements. It engages in occurrence for gathering facts on transactions as well as events for recording GreenBrown Ltd capital flows in the near future. It should involve in valuation as well as allocation of c apital expenditure in the financial statements amounts for future analysis purpose (Kemp 2013). It is served as per accounting policies in accordance with financial reporting framework. It involves in allocations as well as valuation adjustments on matters relating impairment of fixed assets like goodwill of GreenBrown Ltd. It takes place financial as well as other information for disclosing on fair terms in the most appropriate way. It ensures allocation of valuation attributes for disclosing capital expenditures values in precise forms (Jubb 2012). Auditor need to check on the calculations of capital expenditure values for future analysis purpose. It helps in identifying ways for charging adequate accounting policies in the most appropriate way. It should reveal guidance as per Accounting Standard for bringing significant changes in the near future. It needs to calculate on capital expenditure methods based upon usage in an effective way (Horngren 2013). It should revolve around w ays for carrying out capital expenditures values in against Generally Accepted Accounting Principles for the same. It needs to capitalize capital expenditure of GreenBrown Ltd as per the given accounting standard. It needs to grant on deducted gross value of assets as indicated in the accumulated nominal values in the most appropriate way. It views at the competent position that needs urgent consideration by the auditors as far as possible. It verifies cost minimization with adequate resource allocation for future analysis purpose (Hooks 2011). (c). Audit procedures for depreciation rates calculation GreenBrown Ltd needs to check on the issues relating to audit of depreciation. It is noticed range of depreciation rates in and within categories that concerns with application of assets for future analysis purpose (Hall and Hall 2011). In the financial report, deprecation of building is mentioned as 2 to 4% as per straight-line methods. Plant and machinery at 5-10% and fixtures and Equipment at 5-20% straight line in an overall manner From the above depreciation method and percentage for calculation of fixed assets transactions by GreenBrown Ltd. Auditors should aim at checking the calculated depreciation as well as compared in preceding years (Ghandar and Tsahuridu 2013). It needs to verify and identifying in the variations related to assets evaluation for future analysis purpose. It examines ways for depreciation charges as well as generally accepted bases for depreciation accounting in an overall manner. In accordance with Accounting Standard, it is required for the auditor for checking each part of fixed assets cots in relation with total cost of an item (Dyckman, Magee and Pfeiffer 2011). Demarcation of capital expenditure as well as revenue expenditure considers as an important function by an accountant. It includes expenses as indicated in the income statement as well as balance sheet for the same. Auditor needs to check out correct demarcation for future business activities of GreenBrown Ltd. Auditors need s to ask for officer on matters relating to doubtful items (Dalkin 2011). Auditor needs to understand on the nature of work as well as procedures of an organization. It understands the rules as well as regulations of business for identification of expenditure revenues as well as capital expenditure in an overall manner. It is essential for the auditors in gaining understanding regarding demarcation regarding generally accepted principles form for future analysis purpose. Auditor need to consider facts on making payments based upon situation for capital expenditure as well as revenue expenditure in the most appropriate way (Cascarino and Cascarino 2012). It is essential for making agreement based upon application of risk in an effective way. Conclusion From the above study, it is easy to gather facts on audit ad assurance services made by professional auditors. It comprises of two situations. Each situation requires for identifying the weakness as well as justification for the same. The above study clearly identifies weakness relating Property, Plant and Equipment. Further, GreenBrown Ltd faces difficulty in capital expenditure treatment as well as depreciation methods. It uses straight-line methods for evaluation purpose that needs correction as far as possible. It needs evaluation on the matters relating with proper justification on audit process. In the next case, stocktaking process needs correction as far as possible. It should use computerized way of handling stock as far as possible. It will save time as well as provide accuracy in an overall manner. It will help in assisting ways for ordering fresh as well as replacement stock on accurate basis. It ensures minimization of wastage stocks as well as damage poor storage that n eeds urgent attention by David Hydraulics Ltd. It requires supply of key financial figures for calculating gross margin based upon the business performance in the most appropriate way. Reference Albrecht, W., Stice, E. and Stice, J. (2011).Financial accounting. Mason, OH: Thomson/South-Western. Arens, A. (2011).Auditing, assurance services ethics in Australia. Frenchs Forest, N.S.W.: Pearson Australia. Arens, A. (2012).Auditing, assurance services and ethics in Australia. Frenchs Forest, N.S.W.: Pearson Australia. Cascarino, R. and Cascarino, R. (2012).Auditor's guide to IT auditing. Hoboken, N.J.: Wiley. Dalkin, J. (2011).International Auditing and Assurance Standards Board (IAASB) October 2010 exposure draft for a proposed international auditing practice statement (IAPS) entitled "IAPS 1000, Special Considerations in Auditing Complex Financial Instruments". Washington, DC: U.S. Govt. Accountability Office. Dyckman, T., Magee, R. and Pfeiffer, G. (2011).Financial accounting. [Westmont, Ill.]: Cambridge Business Publishers. Ghandar, A. and Tsahuridu, E. (2013).Auditing, assurance and ethics handbook 2013. Frenchs Forest, N. S. W.: Pearson Australia. Hall, J. and Hall, J. (2011).Information technology auditing and assurance. Mason, Ohio: Thomson/South-Western. Hooks, K. (2011).Auditing and assurance services. Hoboken, NJ: Wiley. Horngren, C. (2013).Financial accounting. Frenchs Forest, N.S.W.: Pearson Australia Group. Jubb, C. (2012).Auditing + assurance. South Melbourne, Vic.: Cengage Learning. Kemp, S. (2013).Auditing, assurance and ethics handbook 2013. Milton, Qld: Wiley. Leung, P. (2011).Modern auditing assurance services. Milton, Qld.: John Wiley. Libby, R., Libby, P. and Short, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Louwers, T. (2011).Auditing assurance services. New York: McGraw-Hill Irwin. Pflugarth, G. (2011).Auditing, assurance and ethics handbook 2011. [Frenchs Forest, N. S. W.]: Pearson Australia. Reding, K. (2011).Internal auditing. Altomonte Springs, Fla. Scott, P. and Jacka, J. (2011).Auditing social media. Hoboken, N.J.: Wiley. Spiceland, J., Thomas, W. and Herrmann, D. (2011).Financial accounting. New York: McGraw-Hill/Irwin. Stuart, I. (2012).Auditing and assurance services. Whittington, O. (2011).Principles of auditing other assurance services. [Place of publication not identified]: Irwin Mcgraw-Hill. Whittington, R. and Pany, K. (2012).Principles of auditing other assurance services. New York: McGraw-Hill Irwin.