World Civilizations Essay Example for Free

World Civilizations Essay Alexander the Great. What types of qualities come to mind when you hear that name? An idealistic king? A brutal ant agonizer? Whichever trait you choose to describe Alexander the Great, one thing is for sure: he is one of the most perplexing great figure in out time. Alexander III of Macedon, more commonly referred to as Alexander the Great, was born in Pella, in July 356 B.C.E. At the age of 20 he became the king of Macedonia when his father, Phillip II of Macedon, was assassinated in 336 B. C. Among inheriting a strong kingdom and experienced army from his father, he was also awarded the generalship of Greece. But what was really important to Alexander was pursuing his fathers dream; the invasion of the Persian Empire. In 334 B.C.E., outfitted with an army of 37,000 men, he invaded the Persian-ruled Asia Minor, thus beginning a series of campaigns lasting ten years. Although Alexanders first confrontation with the Persians almost cost him his life, he pulled out with a victory and by the following spring, the entire western half of the Asia Minor was in his control. By breaking down the power of Persia into a series of crucial battles such as the battles of Gaugamela and Issus, he then overthrew the Persian King Darius III and eventually conquered the rest of the Persian Empire. While founding the first of many cities, such as Alexandria, remaining Egypt’s and the Mediterranean world’s most important city, he was also named pharaoh of Egypt itself. With his army demanding to turn back while marching east to conquer India, Alexander reluctantly turns around, leads them across southern Persia, only to have thousands of men succumb to death from the heat and dehydration. After arriving in Babylon with his remaining troops, Alexander continued planning more campaigns but exhausted from his wounds, fever and possibly excessive alcohol consumption died in 323 B.C.E. Alexander was made legendary as a classical hero in the mold of Achilles and is prominently in the history and myth of Greek and non-Greek cultures. REFERENCES: â€Å"Alexander the Great† (356-323 B.C.), Wikipedia

A look a Pratical Magic :: essays research papers

Practical Magic was released October 16, 1998. The story is about two sisters who break a curse that had been placed on their family for over 200 years, by their ancestor Maria. Throughout the movie the theme is magic. Practical Magic helps to break the false images placed on witches and magic throughout time, but at times, the movie, still upholds some of the negative views of witches. There are many stereotypes that are set upon modern witchcraft and magic in today’s society that Hollywood has helped to maintain. In society there are people that are the selected voice of the general public in critiquing movies. I will be looking at Practical Magic’s use of magic to see how they break or perpetuate the following stereotypes: physical appearance of a witch, the witch as an outcast, and the types of magic and how they were shown throughout the movie. When looking at the main characters: Sally, Gillian, Jet and Frances, the viewer will see different physical appearances of how Hollywood views the possible appearance of a witch A witch throughout history is usually a hag, old, poor, handicapped, or ugly (Guiley 371). In the movie, the Owens women are what most people would consider quite beautiful. They are just like normal people with the exception of the fact that they have a gift. The aunts: Jet and Frances in the movie would be considered to follow the typical stereotype of a witch that is old but even though they are typical old woman that lives on the outskirts of town they break the stereotypical medieval image of a witch being ugly and a hag but they also perpetuate other stereotypes by dressing in lavish 19th century clothing. Their style screams â€Å"I’m different†. The aunts seem to be aging quite well. They appear to look young for their age. In one scene, when the detective goes in to town to ask about t he Owens’ sisters, he gets an ear full about how the aunts don’t age. Many in the town believe this is due to the fact that they are witches. There is one more image of a witch portrayed in history. This image is from the other end of the spectrum. Instead of being a hag or ugly, she is beautiful and a seductive woman. Sally destroys the image of both of the stereotypes of what a witch looks like.

Audit Program Design Part Iii

Inventory and Warehousing Cycle The audit of the inventory and warehousing cycle is designed to test inventory counts, processes, and operations. The classes of transactions in this cycle include sales, value of inventory, cost of goods sold, sales returns and allowances, and estimates of allowance for slow moving inventory. Tests of Controls and Substantive Tests of TransactionsTable WK6-1 displays the interrelationships of the transaction related to audit objectives, tests of controls, and substantive tests of transactions that should be approved during the audit process of Apollo Shoes, Inc. Table WK6-1. Inventory Warehousing Cycle Tests of Controls and Substantive Tests of Transactions Audit Design (Arens, Elder, & Beasley, 2006) Inventory – Apollo Shoes, Inc.Transaction-Related Audit Objectives – Tests of Controls – Substantive Tests of Transactions| Transaction-Related Audit Objective| Tests of Controls| Substantive Tests of Transactions| Inventory as r ecorded on tags exists (existence). | * Select a random sample of tag numbers and identify the tag with that number attached to the actual inventory. | * Observe whether movement of inventory takes place during the count. | Existing inventory is counted and tagged, and tags are accounted for to make sure none are missing (completeness). * Examine inventory to make sure it is tagged. | * Observe whether movement of inventory takes place during the count. * Inquire as to inventory in other locations. | Inventory is counted accurately (accuracy). | * Recount client’s counts to make sure the recorded counts are accurate on the tags (also check descriptions and unit of count, such as dozen or gross). * Compare physical counts with perpetual inventory master file. | * Record client’s counts for subsequent testing. Inventory is classified correctly on the tags (classification). |* Examine inventory descriptions on the tags and compare with the actual inventory for raw materia l, work-in-process, and finished goods. | * Evaluate whether the percent of completion recorded on the tags for work-in-process is reasonable. | Information is obtained to make sure sales and inventory purchases are recorded in the proper period (cutoff). | * Record in the audit files for subsequent follow-up the last receiving report number used at year-end. * Make sure the inventory for the above item was included in the physical count. | The client has rights to inventory recorded on tags (rights). | * Inquire about consignment or customer inventory included on client’s premises. | * Be alert for inventory that is set aside or specially marked as indications of non-ownership. | Analytical Procedures Analytical procedures can be performed several times during an engagement: * In the planning phase to assist in determining the nature, extent, and timing of work to be performed. During the testing phase of the audit in conjunction with the audit procedures, and * During the c ompletion phase of the audit as a final review for material misstatements for financial problems and to help the auditor take a final â€Å"objective look† at the financial statements that have been audited (Arens, Elder, & Beasley, 2006, p. 208). Arens, Elder, and Beasley (2006) explain that one of the most important analytical procedures for uncovering misstatements of the Inventory and Warehousing Cycle are comparing current with prior year.Analytical procedures for the balance sheet and income statement accounts in the Inventory and Warehousing Cycle are presented in Table WK6-2. Table WK6-2. Inventory and Warehousing Cycle Analytical Procedures (Arens, Elder & Beasley, 2006) Cash Cycle The following tests of controls and substantive tests of transactions for the Cash Cycle discussed by Arens, Elder, and Beasley (2006) are designed to ensure existence, completeness, accuracy, classification, timing, and summarization.Table WK6-3 illustrates the design of test of c ontrols and substantive tests of Cash Cycle. Tests of Controls and Substantive Tests of Transactions Cash – Apollo Shoes, Inc. Transaction-Related Audit Objectives – Tests of Controls – Substantive Tests of Transactions| Transaction-Related Audit Objective| Tests of Controls| Substantive Tests of Transactions| Cash in the bank as stated on the reconciliation exists (existence)| * Receipt and tests of a bank confirmation. | * Proof account exists and balances are accurate. Existing cash in the bank is recorded (completeness). | * Receipt and tests of a cutoff bank statement. | * Tests of the bank reconciliation| Cash in the bank as stated on the reconciliation is accurate (accuracy). | * Tests of the bank reconciliation. * Extended tests of the bank reconciliation. | * Tests for kiting. * Proof of cash. | Cash in the bank is properly presented and disclosed (presentation and disclosure). |* Examine minutes, loan agreements, and obtain confirmation for restriction s on the use of cash and compensating balances. * Review financial statements to make sure (a) material savings accounts and certificates of deposit are disclosed separately from cash in the bank,(b) cash restricted to certain uses and compensating balances are adequately disclosed, and (c) bank overdrafts are included as current liabilities. | Cash receipts and cash disbursements transactions are recorded in the proper period (cutoff). | * Cash receipts:Count the cash on hand on the last day of the year and subsequently trace to deposits in transit and the cash receipts journal. Cash disbursements:Record the last check number used on the last day of the year and subsequently trace to the outstanding checks and the cash disbursements journal| * Trace deposits in transit to subsequent period bank statement (cutoff bank statement). * Trace outstanding checks to subsequent period bank statement. | Table WK6-3. Cash Cycle Tests of Controls and Substantive Tests of Transactions Audit Des ign (Arens, Elder, & Beasley, 2006) Analytical Procedures Analytical procedures for the balance sheet and income statement accounts in the Cash Cycle are presented in Table WK6-4.Table WK6-4 Cash Cycle Analytical Procedures (Arens, Elder, & Beasley, 2006) References Arens, A. A. , Elder, R. J. , & Beasley, M. S. (2006). Auditing and assurance services: an integrated approach (11th ed. ). Upper Saddle River, NJ: Pearson. Louwers, T. J. , & Reynolds, J. K. (2007). Apollo shoes, inc. : An audit case to accompany auditing and assurance services. [University of Phoenix Custom Edition e-Text]. New York, NY: McGraw-Hill/Irwin. Retrieved from University of Phoenix,  ACC546 – Auditing website.

Essay on Americans Should be able to Protect Themselves...

If you have ever been in a life threatening situation with no way to defend yourself, being denied access to a firearm makes the situation worse. Many law abiding citizens that feel threatened are not able to obtain a firearm for protection. Innocent people are dying while criminals are getting away with gun related crimes. There can be many regulations and laws against guns, but if a person wants a gun they will find a way to get one. The thought of criminals having guns in their possession is a scary thought, but would you want to be the one who is unarmed? Research shows there is no direct correlation between gun control and lower crime rates; therefore, denying law abiding citizens access to weapons for protection is unfair†¦show more content†¦To coincide with prior restrictions of gun control the Brady Bill, which was passed in 1993, required all background checks on gun buyers (Schwartz). According to Schwartz, such states as California and New Jersey have been creating stricter laws. California had manufacturers stamp every gun with an individual code; therefore, if a specific gun was questioned in a crime, they would be able to trace it back to the owner. New Jersey, not taking as extreme measures as California, enforced penalties for illegal gun possession as well. Gun control infringes on the Second Amendment right of the American people. The Second Amendment reads, A well regulated militia, being necessary to the security of a free state, the right of the people to keep and bear arms, shall not be infringed (Adams). In researching gun control, the government is not sure which way to enforce the law because they can not determine the fair interpretation of the amendment. Even though gun control is suppose to reduce fire arm related crimes, it only makes it harder for law abiding citizens, or officers of the law to attain guns. According to Hogberg there was a specific case of Heller vs. Washington D.C. that made a huge impact. Dick Heller was asked to defend the people of D.C. against the government to gain the rights to own a hand gun. The right of owning a hand gun in Washington D.C. was revoked in the early 1970s, but in 1976 an incident of a shooting changedShow MoreRelatedThe Debate Over Stricter Gun Control Laws924 Words   |  4 Pagesdebate over stricter gun laws has been ongoing in the United States for quite some time now. Individuals who oppose stricter gun control laws argue that the second amendment to the constitution of the United States constitute part of the bill of rights that protect the right of American citizens to bear arms, and any attempt to set up laws for gun control will be a direct violation of this (Hofstadter 10). 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This amendmentRead MoreAgainst Gun Control Of The United States1145 Words   |  5 PagesEnglish II November 1, 2015 Against Gun Control Crime and guns, the two always seem to be acting together, however, these two elements are absolutely nothing alike. Do guns commit the horrific crimes? Do the laws placed on gun control keep the citizens of the United States safe? These are the questions many citizens and lawmakers are asking themselves when they try to launch laws on gun control. Although many people are for gun control, they do not realize that gun control violate the United StatesRead MoreConcealed Carry Handguns : The American People s Right And Choice1587 Words   |  7 PagesHandguns: The American People’s Right and Choice On December 15, 1791 the United States ratified the Second Amendment of the Bill of Rights. This ratification to the constitution gave the American people the unalienable right to bear arms: â€Å"A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed† (Acosta). In order for the country to remain free, the American people needed the right to protect themselves. This alsoRead MoreGuns Are Not Always Used For Evil Purposes851 Words   |  4 Pages Guns are not always used for evil purposes. It is who controls the gun that does the evil deeds. â€Å"The rifle itself has no moral stature, since it has no will of its own. Naturally, it may be used by evil men for evil purposes, but there are more good men than evil, and while the latter cannot be persuaded to the path of righteousness by propaganda, they can certainly be corrected by good men with rifles† (Cooper, n.d.) How would you f eel if your government came in and confiscated your guns? As AmericansRead MoreThe Pros And Cons Of Gun Control1544 Words   |  7 Pagesthere is a story on the news about gun violence and the discussion comes up about gun control. What is gun control? As defined by Marriam-Webster, gun control is the â€Å"regulation of the selling, owning, and use of guns,† (Marriam, 2017). When is there too much control? How does it affect the law-abiding citizen? These are questions that need to be taken into consideration while taking a position, as gun control effects everyone in the United States of America. Gun control needs to cease due to the