Monday, August 24, 2020

Learning How to Become a Massage Therapist Essay

All things considered, my back rub profession was monetarily compensating as well as sincerely fulfilling too, realizing that I was helping individuals defeat their worries throughout everyday life and helping them carry on with a more beneficial existence with less agony. Everything began with scouring my grandfather’s feet as a child. Who realized that I was building up my feeling of touch for the alleviation of stress while contending with my siblings to see who could get my granddad to nod off the quickest by scouring his feet? I had no clue about that in those early days, I would take that information and transform it into a beneficial profession. But then as fulfilling as it might have been, it was considerably more burdening on my body than I had foreseen. In any case, turning into a back rub advisor wasn’t as simple as simply going to class to become familiar with a couple of strokes. It originally took learning Anatomy, Physiology, Kinesiology, and Pathology, at that point learning different strategies and putting them to rehearse. The entire procedure was somewhat overwhelming from the start, in light of the fact that at that point, I truly didn’t have any information on muscles, bones, tendons, or ligaments significantly less about the numerous frameworks in our bodies, similar to the cardio vascular framework, respiratory framework or the endocrine framework. The book concentrating alone took a great deal of time, in light of the fact that there was a ton to retain. I genuinely didn’t realize that there would have been that much book learning. In any case, much like Frederick Douglass in Learning to Read and Write, where he said â€Å"When I was sent on tasks, I generally took my book with me, and by doing one piece of my task rapidly, I discovered opportunity to get an exercise in,† I conveyed my book with me much wherever I went so that on the off chance that I had only a couple of additional minutes, I could consider. Notwithstanding all the remembrance, the principle part to knead treatment was learning the genuine delicate tissue control procedures and effectively utilizing them. The most widely recognized kind of back rub that is polished in the United States is called Swedish back rub. The starting point of Swedish back rub was created by Per Henrik Ling (1776-1889), who was a Swedish physiologist, when he created what he called â€Å"medical gymnastics†, which later became what we call Swedish back rub today. The parts to Swedish back rub are effleurage, plying, rubbing, extending and tapotement. Inâ class, we previously took in these strategies from our books each part in turn, and each segment of the body in turn. We at that point invested energy rehearsing what we had realized on our kindred understudies. I won’t lie; it was extremely pleasant getting 4 back rubs seven days, despite the fact that toward the start of school, we were all the while learning appropriate procedure and some different understudies just didn't have the foggiest idea what they were doing. Yet, there were commonly I had nodded off during the reasonable piece of class as we each rehearsed our way to deal with the different pieces of back rub. As the many months passed by, the expectation to learn and adapt got simpler and simpler to defeat as everybody turned out to be increasingly acquainted with all the data in the book and improved their procedure from the numerous long stretches of training day by day in class. Not exclusively were we rehearsing the correct developments in rub, yet additi onally fitting situating of a customer to look after humility. Truly, due to the very idea of back rub, and in light of the fact that the customer is generally stripped and defenseless, some portion of the learning procedure was the means by which to flip a customer cautiously, without presenting them to the whole room, particularly since we were in an enormous stay with the entirety of our kindred understudies. This part was most likely the trickiest, taking into account that a sheet can without much of a stretch move as an individual is moving and flipping over underneath it and only isn’t as straightforward as it might appear. Commonly, the sheet would get hung up on a body part that eventually would show someone’s under locales to the remainder of the free world that may be inside vision. In any case, with training, it got simpler and maybe like natural. Maybe a most astonishing aspect regarding my involvement with figuring out how to turn into a Massage Therapist was the way sore my entire body would be following seven days in class. Despite the fact that I was really fit at that point, and turned out to be consistently, knead treatment demonstrated to work my muscles in manners that I hadn’t done as such previously. Not exclusively did my hands hurt, which was normal with all the redundant movement, yet my neck and back also for exactly the same explanation. When I had gotten done with my entry level position at the school, I had a feeling that I had been pounded by hurricane. Be that as it may, taking the Texas State Boards for my permit was likely the most unpleasant and burdening occasi on of the whole procedure in turning into a Massage Therapist. Despite the fact that I was sure about my insight for the different decision test, the one thing that a great many people had flopped in the past was the video part of the test, to show legitimate hanging of a customer. Fortunately, I didn’t need to flip my customer on the table, and the chance of blazing theâ camera was lessoned. At long last, it was a disgrace that I in the end needed to quit functioning as a Massage Therapist as a result of a physical issue in my grasp. Carpal passage isn’t only a condition that influences individuals who type normally; it can influence anybody that abuses their wrists or hands. It caused such incapacitating agony for me, which made me change a satisfying vocation that I accepting extensive consideration to learn as much as Possible to make me as solid of a Massage Therapist as I could oversee.

Saturday, August 22, 2020

Importance in respct with washington and clark essays

Significance in respct with washington and clark expositions Washington and Clark on the Importance Scale William Clark was a significant verifiable figure, in spite of the fact that not using any and all means an extraordinary one. William Clark is most popular for his undertakings west and the guide he produced using his voyaging. William Clark contributed a lot to America and her post constitution establishing westbound. William Clark is best associated with his commitment in 1803. William Clark and Meriwether Lewis voyaged westbound on an undertaking to grow America and her limits westbound. He (they) explored water sections toward the Western Sea and mapped the new Louisiana Purchase. In the event that it were not for William Clark, at that point America probably won't be what it is today. America may at present be a little plot of states on the East shore of an extraordinary real estate parcel. William Clark was for sure significant, however William Clark couldn't be viewed as an extraordinary man. William Clark warmed up to numerous Indian clans, yet he additionally bamboozled them. William Clark bamboozled numerous Indian clans out of their property. William Clark was a slave proprietor and beat his slaves consistently. Despite the fact that William Clark made numerous commitments to America, he was not an incredible individual in light of the fact that not at all like George Washington, he was a coldblooded and unscrupulous individual. George Washington was chosen leader of the United States on April 30, 1789. George Washington stayed president until March 3, 1797. George Washington was not the most taught of individuals but rather he was perhaps the most grounded pioneer that America has ever known. George Washington had an astounding capacity to keep his soldiers together all through his administration. George Washington was talented at knowing where and when to assault. George Washington was named the pioneer of the progressive war. George Washingtons two primary interests (both needing to profit America) were military expressions and western development. George Washington was a key piece of two principle wars that were indispensable in Americas beginn ... <!

Saturday, July 18, 2020

The Best Books of 2014 So Far

The Best Books of 2014 So Far And by best, we mean  favorite. Lets be real. Share your best reads of 2014 so far with us in the comments! Adam  by Ariel Schrag A straight cisgender teen boy visiting his gay college sister in New York for the summer meets the girl of his dreams… who is gay… so he pretends to be trans… and hilarity and tragedy ensue. This book is EVERYTHING. Gorgeously observed, sharp-tongued, big-hearted, fearless. I can’t wait for the HBO series (this is not like a thing Nikki Finke has reported, this is just my Dreamland Hollywood Development Slate). Schrag forever and ever.   Kit Steinkellner All My Puny Sorrows by Miriam Toews Miriam Toews is best-known in Canada for crafting novels drawn from her own life experience that deal with the Mennonite experience and its intergenerational effects. She has been feted as best we fete anyone in Canada Governor General Awards and Canada Reads selections and Giller nominations are only the tip of her award iceberg.  All My Puny Sorrows  is her seventh book and is not for the faint of heart, but if you stick with the emotional torment it will unleash within you, you will discover one of the most beautiful novels of the year. You see, Elf and Yoli are sisters. On the surface, Yoli is the fuck-up: kids from different fathers, no money, no plan. One the surface, Elf is perfection: a world-celebrated concert pianist with a devoted partner. But Elf wants very much to die. And Yoli wants very much for her sister to want to live. And as the two navigate these competing wants against the backdrop of their father’s faith and suicide, their mother’s desire for happiness, an d the world of psychiatric medicine, Yoli must answer the impossible question: if you love someone, do you really let them go? This novel will break your heart in a thousand different ways, and then it will show you that a broken heart can heal. Knowing that the story was Toews way to heal after her own sister’s suicide in 2010, almost 12 years to the day after her father’s, makes the narrative feel so honest that you sometimes will feel like a voyeur. But you will also feel like living someone else’s pain can help to relieve it. I can’t say enough about the magic of this novel: I just need you to read it. Brenna Clarke Gray All The Light We Cannot See by Anthony Doerr It’s been a year of strong historical fiction about the two World WarsThe Secret of Raven Point also stands outbut All the Light We Cannot See is something special. It’s is a beautiful book, sharply detailed enough to ground you in a moment but ethereal enough to move you along smoothly through time, through story. It’s a rare piece of historical fiction able to reach out and encompass historical detaillike natural history and mineralogy in interwar Paris, 1930s radio technology, educational practices under the Third Reich, and morewithout being bogged down by them. Indeed, the details are woven into the lives of the characters in ways that make the book rich without distracting from, or overdetermining, its plot. Tracking back and forth and time, and back and forth between two characters whose lives converge at the close of World War Two, All the Light We Cannot See is both expansive and nimble. And the writing. It’s sensual, physical, precise. When, for example, a bathtub i s emptied at a pivotal, dread-filled moment: “The drain moans; the cluttered house crowds in close.”   Derek Attig Annihilation by Jeff Vandermeer It’s been decades since Area X, an edenic but mysterious wilderness, sprang up and cut itself off from civilization. The Southern Reach, a government organization tasked with understanding Area X, have sent in eleven expeditions and each of them have fallen to madness, death, or simply did not return. Now, the Twelfth Expedition is across the border: four women a psychologist, a surveyor, an anthropologist, a biologist and with them, we head into Area X. Since the moment this book came out, I’ve been shoving it into the hands of everyone I know, hell, anyone who can read! Annihilation is a short novel, but it’s as dense as the swamps and thickets of Area X, with a delicious sense of dread and wonder that twine themselves throughout the tale. A character study of our narrator, the Biologist, while simultaneously casting light on a strange new world that rings of ancient intent, Annihilation asks questions of us, of both a personal nature and of Mother Nature, while building to a climax mired in horror and truth of self. And this is only book one! Not only is this not a book to miss, but book two, Authority, is already out, and the final book in the Southern Reach Trilogy, Acceptance, will be in stores in September. No matter what I’ve read so far this year, my eyes still manage to find that green and tan book on my shelf, if only to make sure Area X isn’t staring back. Marty Cahill Be Safe I Love You  by  Cara Hoffman There are many books about soldiers returning home from war, but there are two things that set Be Safe I Love You by Cara Hoffman apart. First, Hoffman gets inside the head of the returning soldier. While there’s no way those of us who haven’t served can truly understand the horrors of war, Hoffman somehow makes us able to really see how it can damage a person’s psyche. Second, it’s about a woman. There are so few novels that deal with female soldiers, much less those who went to war for the money (the main character, Lauren, feels as though she doesn’t have the right to PTSD because of this). Hoffman excels at writing the other, the Lauren that has returned in physical form but can’t quite make sense of the normality of the life she’s returned to. It’s such a gorgeous novel that it hurts to read. Swapna Krishna Bird Box by Josh Malerman The world of Josh Mallermans Bird Box  is shrouded in darkness. Something terrible has happened, something so horrifying, it can make a person go suicidally mad with only a single glance. Nearly everyone is dead, and remaining survivors do not leave their homes without wearing a blindfold. As the book opens, however, Malorie (our heroine) is leaving that safety, and she is taking her two young children with her. The novel weaves back and forth between past and present events, building the world as it goes. It is a world filled with an unseen danger that cannot be seen, because the very act of seeing  is  the danger. Horror films and stories often fall apart at the reveal, because the  actual  threat pales in comparison to the  image  of the threat conjured by our mind. Bird Box  succeeds, and is so chilling, because we, the reader, are kept in the dark. Just like the characters, we want to see what we are so afraid of, but we know that doing so will be our undoing. Mallerman breaks the Show, dont tell rule, and creates a uniquely terrifying novel.  A dark room is scarier than a lit room, and Bird Boxs darkness is absolute. Black Moon by Kenneth Calhoun If you’re looking for a book that is all about the uncanny and dreamlike, Black Moon is right up your alley. It refuses to give us the satisfaction of a beginning or an ending; rather, it drops us into the middle of an insomnia epidemic so severe, people are going insane and dying and no one knows what to do about it. It reminds me, in fact, of an Octavia Butler story (“Speech Sounds,” 1984), in which a mysterious illness wipes out a large segment of the population and leaves the survivors without speech or the ability to read or write. Butler, too, dispenses with beginnings and endings, and the illness continues. And it’s this dizzying sense that keeps the reader on her toes, searching for clues about the epidemic in every sentence and on every page. We follow each character as he or she looks for a loved one, a friend, a safe place to hide from the zombie-fied neighbors. Calhoun is a deliberate, talented writer and I can’t wait to see what he unleashes on us next. Rachel Cordasco Complicit by Stephanie Kuehn The fantastically creepy follow-up to Kuehn’s magnificent debut, Charm Strange, Complicit is a twisty, terrifying, and intricately plotty thriller that takes “unreliable narrator” to a level that would do Gillian Flynn proud. Sixteen-year-old Jamie Henry thought he was in the clear when his deeply troubled older sister, Cate, was sentenced to juvenile detention for burning down a neighbor’s horse barn. But suddenly Cate is out and back in town, and she has more than a few surprises up her sleeve. Complicit combines Kuehn’s characteristically gorgeous prose with riveting plot twists and rich, complicated characters to create an unputdownable thriller with style and substance to spare. Sarah McCarry Console Wars by Blake Harris Although I don’t play many video games, I have a soft spot for books about video games, especially about the business side of how games get made. Console Wars is the story behind the “battle” for supremacy between Sega, the quirky underdog, and Nintendo, the establishment, during the early 1990s. The book is full of engaging characters and great tidbits about the early years of Sega, including the story of how we got the Sonic the Hedgehog we know today. Apparently the original Japanese version of Sonic was “villainous and crude, complete with sharp fangs, a spiked collar, an electric guitar and a human girlfriend whose cleavage made Barbie’s chest look flat.” Details like that made this book and kept me turning the pages.  Kim Ukura Creativity, Inc. by Ed Catmull Catmull was one of the handful of people who made Pixar what it is: the most consistently commercially and critically successful film studio of our time. This is in part the story of Pixar, but it’s also the story of how Catmull understands Pixar’s success. I use that phrase intentionally because Catmull’s message is to be OK with uncertainty, be aware that you have blindspots, and recognize that you don’t always see things clearly. Catmull’s commitment to build a creative company that lasts drove him to think, over decades, about how to manage people and construct a business so that it can consistently create good work. It’s an unbelievable story with compelling characters, but more than that, it’s a testament to the value of humility, experimentation, and drive. Jeff ONeal The Empathy Exams by Leslie Jamison Graywolf Press knew what they were doing when they placed this brilliant book of essays in the hands of booksellers and reviewers many months before its release: By the time the book came out, it had been being raved about for so long, so many people were eager to read it that it debuted on the NYT best sellers list, and was in its sixth printing by the end of its second week of sales. It’s refreshing to see a book of essays get so much attention, and there is no question as to why it was this one: Jamison’s personal accounts, tied to the subject of empathy, are fascinating and gorgeously written. She writes about subjects such as her time as a medical actor; supporting her brother at his endurance race; visiting a prisoner in Virginia; a support group for Morgellons sufferers (people afflicted with Morgellons think small fibers are coming out of their skin); and the West Memphis Three. This book should be taught in school. There isn’t a single essay that isn’t incredible, an d there isn’t anyone who shouldn’t read this book. Unless you’re a toddler. Maybe wait until you’re a little older, in that case. Liberty Hardy The Enchanted by Rene Denfeld The Enchanted is a book that I read in one day because I was completely entranced by it, and then haunted me for days afterward. The writing is definitely the best thing about this book, it completely pulls you into the story and it is hard to escape its grasps. The story takes place at a prison and follows a variety of characters: a female investigator who works to get prisoners off death row and is hired by a firm to help a prisoner who does not want to be set free, a former priest who works as a counselor in the prison with the death row inmates, the warden of the prison, and more. Denfeld herself works as an death row investigator so the situations in this book feel just as real and complex as you would expect from a prison story. I would warn that this book is a little violent, to the point where I had to put the book down to give myself a break from some of the scenes, so if you are hesitant toward that this may not be the best book to pick up. However, I think that the story a nd perspective is unique and completely worth the read. Rincey Abraham The End of Eve by Ariel Gore Ariel Gore’s memoir details the last years of her mother’s life. You’d think that such a work would be sappy and sentimental, but once you get to know Eve, you’ll see that’s not the case at all. The End of Eve had just about everything I ever want in a memoir: WTF plot events, almost-over-the-top characters that you never doubt are real, gorgeous and breathtaking moments of introspection, and wry humor. Bonus points for it being written by a lady who likes ladies, if only because we don’t have enough of those stories. Susie Rodarme Everything I Never Told You by Celeste Ng On the surface, this is about a mixed-race Asian-American family dealing with and trying to solve the mysterious death of their favorite teenaged daughter in ‘70s Ohio (this isn’t a spoiler, it happens in the first sentence). What it’s really about all the ways we can be an “other”- in society, in our own marriages, in our jobs, and to our parents or children. It’s also about pressure- the pressure to be with people who are like ourselves, and to fit in, and to be everything our parents want us to be. It’s about giving up your career to become a wife and mother, and what that means and doesn’t mean. It’s about dealing with prejudice. It’s about secrets and happiness and misery, and all the things we never tell the people we love. It’s about everything, is what I’m saying, and not a single word is wasted or superfluous.   Amanda Nelson The Fever by Megan Abbott This was my favorite read in February, as I was lucky enough to read it in advance. My favorite thing about it is how Abbott so perfectly captures the feelings and worries and paranoia of the teenage years, specifically the teen-girl years, and, as I tried to convey in February, The Fever reads as though Abbott writing memories through the haze of those feelings rather than in sharp and exact detail. This book is everything I love about reading. Jeanette Solomon Guy In Real Life by Steven Brezenoff Look, I know you aren’t supposed to judge a book by the cover or whatever. That’s what my mom always told me. But when I first spotted Brezenoff’s Guy in Real Life, with its incredibly charming pixelated artwork that looked like it was straight out of an old school Sierra or LucasArts role playing game… well, I knew this book was for me. In fact, I felt like this book was written specifically for me. The sections where the narrative jumps into video games, the romance between the two mismatched protagonists, the geekery that just oozes out of the pages. Reading Guy In Real Life was less like reading a book, and more like spending time with a good friend. Bottom line, it’s an amazing, geeky, beautifully written coming-of-age story with memorable characters and a unique narrative. Pick it up. Don’t wait for the inevitable movie.  Eric Smith Hollow City by Ransom Riggs My memories of reading Miss Peregrine’s Home for Peculiar Children were idyllic, because I read the majority of it sitting outside in the sun, oblivious and lost inside this weird old world that was haunting and dangerous and incredibly sweet. That I had to wait so many years for a follow-up novel was maddening, but also left me worried I would expect too much and would be left disappointed. Fortunately, Hollow City didn’t disappoint in the slightest. We pick up almost exactly where book one left off and the pace rushes along even faster than the first book as the world of Miss Peregrin’s Peculiar Children (or, as I jokingly referred to them, “Retro X-Men”) expands and the threats they face also grow more numerous and detailed and dangerous. The strange, old-timey photos don’t integrate into the narrative quite as fluidly as they did in the first book, but I never minded in the slightest. I was enjoying the story far too much. The book ends as excellently as the first one did, and now I’m mostly left hoping I don’t have to wait quite so long for the third book. This is fun stuffs. Peter Damien Little Failure by Gary Shteyngart Like his fiction, Gary Shteyngart’s memoir is funny in the most heartbreaking way possible. Or is it heartbreaking in the most funny way possible? Hmm. In any case, laughs and eye-widening awkwardness abound. Shteyngart is caught between two countries, two languages, two sets of values, and two sets of expectations (his parents’ and his own) for much of his young life, and his desire (and inability) to reconcile these widening gaps provides both much of the book’s humor and its pain. Along the way, young Igor (yep, he’s even disconnected from his own name), figures out that he likes telling stories, which is great for all of us who like reading his books, though even the discovery and development of his talents as a writer create about as many problems as they solve. Little Failure paints an achingly personal picture of immigrant experience, family tension, American culture, and identity, all while tossing in a fair few laughs. In other words, it’s Shteyngart to a T. Josh C orman The Love Bunglers by Jaime Hernandez I mean. That title alone, right? A culmination of the Love Rockets “Locas” storyline he’s built since the early 80s, this comic collection may represent Jaime Hernandez’s Maggie opus. Especially fulfilling for longtime readers, it’s also remarkably succinct and suitably self-contained for first-time visitors to the “Locas” world. Thirty years on, middle-aged Perla Luisa “Maggie” Chascarillo manages a San Fernando apartment complex. Her major claim to fame remains that newspaper clipping from a teenage summer in Huerta, California, heralding her as a child prodigy, “Maggie the Mechanic.” In the decades between, she loved and lost, with an inexplicable balance toward the latter. Hernandez chronicles the key turning points in her relationships, affording much attention to her adolescence, and a previous summer when infidelity and abuse led to the dissolution of her family. The title itself refers to our human capacity to fumble what seem, in retrospect, the simplest of layups. One of the western world’s most gifted and nuanced cartoonists renders this charming, tragic, thoughtful soap opera in exquisite black and white, more akin to a Sunday comic strip. Maggie’s kiss haunts every man and woman she’s touched. They’re spellbound. Just as she finds her own solace in life and love in this deeply satisfying volume (an ending, if not the series’ definitive conclusion), I find myself shadowed by a reading experience I’ll be hard-pressed to match in the months to come. Paul Montgomery Lovecraft’s Monsters, edited by Ellen Datlow Lovecraft wasn’t the greatest of prose writers. He had some truly original ideas and made them come alive in his world, but today his writing feels a little …. clunky. Lucky for us, his ideas live on and a great deal of writers honor him by writing stories that take place in his world. Which brings us to Lovecraft’s Monsters, a collection of Lovecraft-inspired stories and poems written by some of today’s greatest genre writers. Neil Gaiman, Elizabeth Bear, Caitlín R. Kiernan and Joe Lansdale, too name a few. I’ve long been a Lovecraft fan (his stories, remember, not his prose and certainly not the man himself) and this collection is a pleaser for those of use who like the dark stuff. There’s a story in the anthology by Brian Hodge, The Same Deep Waters as You, that is the stand-out for me and still gives me shivers just thinking about it. If you like Lovecraft even a little bit, this collection is a must.  Johann Thorsson The Martian by Andy Weir Of the many genre descriptions of Andy Weir’s novel adventure, sci fi, survival none of them quite encapsulate the appeal of The Martian. On the surface, it is a story of Mark Watney, an astronaut who is left by his team on Mars after a nasty wind storm and an accident leaves them to believe he is dead. He’s not, however, and we get to watch him survive on Mars by the grace of potatoes, poop, and a seriously optimistic attitude. Optimistic and sarcastic and funny and inventive, Mark Watney is exactly the kind of “hero” you want him to be. He’s a botanist and an engineer, which means he’s ideally positioned to come up with ways to keep himself alive until NASA can work some of their magic to rescue him. Weir’s genius is that Watney is a guy we want to root for. He’s smart, but it never seems easy, and we get to see his predicament through his daily logs, filled in equal amounts with problem solving and with wry commentary about his unusual situation. We also get to w atch NASA figure out that Watney is alive and come up with a plan to get him home. It’s a simple concept guy stuck on a planet trying to stay alive that is absolutely perfect in its execution. The Martian is that novel you just want to give to everyone you know.   Rachel Manwill The Noisy Paint Box: The Colors and Sounds of Kandinsky’s Abstract Art by Barb Rosenstock, illustrated by Mary GrandPré Much like Kandinsky breaking free of the artistic realism of the day to create abstract art, The Noisy Paintbox takes a less conventional approach to non-fiction, freeing itself from biographical minutiae to paint a compelling portrait of an artist’s journey.   And if the spellbinding illustrations (equal parts moody and quirky) look vaguely familiar, it might be because the formidable GrandPré also did the iconic covers for the Harry Potter books.   Which is appropriate, because isn’t an artist creating worlds with a paintbrush just as magical as a wizard wielding a wand? Minh Le Open Road Summer by Emery Lord Its hard to get attention in YA if your characters arent dying or wishing that they were, but for me that just makes a novel that achieves emotional depth without being an issues book all the more welcome. Open Road Summer is an exactly perfect coming-of-age story, a romance, and the answer to the eternal question What would it be like to be Taylor Swifts best friend? From this point on Im going to go out of my way to read any/ everything Emery Lord writes.  Cristin Stickles The Orenda by Joseph Boyden What’s so refreshing about The Orenda, Joseph Boydens fresh take on the old story of the European encounter with the Americas, is the way it normalizes its First Nations characters. They dont speak with the archaic, oracular diction that is the stock representation of “Indian-ness, but in a straightforward conversational style. They aren’t a homogeneous bunch, either. Their beliefs, personalities, and opinions are as varied as those of any group of people you’d meet in real life. All this makes for a fast-moving read that’s hard to put down, but be warned that it isn’t always pleasurable. The Orenda is replete with episodes of brutal violence and torture that are all too historically accurate. It’s a testament to the author that these horrific acts aren’t gratuitous and that those who perpetrate them don’t come off as monsters but as complex human beings. The darkness Boyden unflinchingly examines makes his novel all the more illuminating. James Crossley Pointe by Brandy Colbert A black elite ballerina’s best friend who was abducted four years ago returns home and when he does, suddenly, Theo’s world is turned upside down again. It’s not just that she’s reprocessing the grief, but it’s that she realizes she has to face the truth of who abducted Donovan: a man with whom she’d had a relationship and who’d taken advantage of her. This is a dark but honest contemporary YA novel with a powerful voice. It’s sophisticated and layered, incorporating the challenges of navigating the very white world of ballet, of eating disorders, of grief, of sexual abuse, and more without ever once feeling like an “issue” novel nor one that relied too heavily on problems to allow readers to discover the driving forces behind Theo. But perhaps what makes it most memorable is that it never feels too smart or too polished Theo makes poor choices and the cast of friends she spends time with are themselves dynamic and flawed. There’s something about teen character s who are allowed to be imperfect and work through their problems despite these imperfections that is refreshing. Kelly Jensen Red or Dead  by  David Peace After reading Red or Dead, I bought every single book David Peace has ever written including one I had to send away to the UK for. This is one of the strangest novels I’ve ever read and, despite my absolute ignorance in regards to the English Premier League, one of the most interesting. Peace has created weird and wonderful fiction out of the life of famous coach Bill Shankly; it’s a hypnotic reading experience, a spot-on portrayal of what it’s like to be part of a dedicated community, and a fascinating portrayal of a man obsessed. Jenn Northington Robot Uprisings edited by Daniel H. Wilson and John Joseph Adams The book that has done the most to catch my attention so far this year is a collection of short stories about robots that raise up against their human creators. There are stories by some of my favorite writers of the last five years, including Ernest Cline and Cory Doctorow, so I knew I was going to be getting into some good stuff when I started flipping through the pages, choosing the story that I would read first. I had no idea that I would find such variety.   There’s drama, suspense, humor. There are robots with a conscience, worried about the actions that they intend to take against their owners and creators. There is one story that stands out from the others as truly chilling.   “Spider the Artist” by Nigerian-American Nnedi Okorafor still makes its presence felt in my dreams, with giant robotic spiders and people running from flames. Any story that stays with you months after you read it is a story that works.   And its inclusion in Robot Uprisings is just one of the rea sons that this is a collection that should find a home on your shelves. Cassandra Neace Saga, Volume 3 by Brian K. Vaughan and Fiona Staples Two soldiers on opposite sides in an interstellar war meet over the shared love of a romance novel. I probably shouldn’t even have to continue, but if you’re not quite convinced, consider that there’s also plenty of badassery (both of the weaponry and magical kind), a diverse set of characters, bounty hunters living by their own values, gorgeously drawn worldscapes, and sexual tension like woah. I can’t stop recommending it to everybody I knowboth those who already actively read comics and those who are looking to try. It’s just, simply, damn fun to read. Volume 2 was also recently nominated for a Hugo for Best Graphic Story (Volume 1 nabbed the award in 2013) and Staples for Best Professional Artist.  Nikki Steele Shotgun Lovesongs  by Nickolas Butler Fans of Meg Wolitzer’s The Interestings will love this tale of mid-30s childhood friends who reunite in their small Wisconsin town, Little Wing. The story is told from alternating points of view of the five charactersâ€" the fancy Chicago stockbroker who returns to Little Wing with his wife to have a baby, the farmer and his wife who never left, the now famous musician who is marrying a famous actress, and the damaged former alcoholic. As these characters’ lives have gone in different directions, it’s fascinating to see who remains loyal to whom, and how their shared experiences growing up inform their choices as adults. This is a novel that snuck up on me, tapped me on the shoulder, and then reared back and punched me in the gut. I loved it!   It’s one of the better debut novels I’ve ever read.  Greg Zimmerman Silence Once Begun by Jesse Ball This book is bananas beautiful. The sort where you go “Oooh, I didn’t know books could do that!” After his wife suddenly stops speaking, a character named Jesse Ball becomes immersed in the story of Oda Sotatsu, a young Japanese man on death row who takes a vow of silence after signing a confession to a crime he didn’t commit. But who is Sotatsu protecting, and why won’t he speak up to save his own life? The story fits together like an Escher painting, playing with writing forms from the exactingly journalistic to the heartstabbingly lyrical, and the whole thing is a big gorgeous mindfuck by the end. Just when I think I’ve read it all, a book like this comes along and shows me I don’t know a thing. Rachel Smalter Hall An Untamed State by Roxane Gay Its been months since I first read this incredible novel, and I still think about it all the time. This is the story of a privileged Haitian-American woman who is kidnapped and held for ransom while visiting her parents in Haiti. Mireille is held captive for thirteen days, during which she is tortured and raped and treated exactly as horribly as youd expect a woman to be treated in such circumstances, while her father refuses to pay the ransom on principle and her husband scrambles to find a way to free her. Gay takes an unapologetic look right at the ugliest things humans do to each other, and she never falters. This is a difficult book, but  its also  a remarkably engrossing one. I found myself holding my breath, feverishly turning pages, unable to put the book down until I knew what would become of Mireille. Gay understands how much readers can handle, and she breaks up the story at the perfect moments to give us breaks.  An Untamed State is an emotionally challenging but ultimate ly hopeful read, and its rewards are immense. Rebecca Joines Schinsky Utopia or Bust: A Guide to the Present Crisis by Benjamin Kunkel When someone eventually writes a history of the Millennial generations political evolution (and boy, do I not envy whichever Sisyphys gets stuck pushing that boulder), Utopia or Bust may prove to be a defining document. Until then, it is still one of the most eloquent and cogent studies of the financial meltdown which has done so much to define the age in which we live. When Benjamin Kunkel, co-founder of n+1 and author of the novel Indecision, announced that his career was transitioning into that of a Marxist public intellectual, the general reaction could best be summarised as thats adorable. Amidst the cheap shots however, few mentioned how extraordinarily brave the declaration was, or how ably Kunkel surpassed the bar he set himself. Utopia or Bust is not only a brilliantly provocative collection of essays,   but also a fascinating literary memoir of one mans ideological coming-of-age, relatable even to those who dont share Kunkels politics. If I have any criticism of the book, its that these personal aspects are given insufficient space, but thats a tribute to Kunkels lack of narcissism: he has bigger things to discuss than himself. Theory, and writing about theorists, brings no victories by itself, Kunkel writes, a line which serves to highlight the vast gulf between his book and the coma-inducing academic disciples of critical theory who tend to cover similar intellectual ground. Utopia or Bust is, by contrast, funny, poetic, angry, incisive and very, very relevant. Essential reading for anyone who cares about the state of our economic, political, journalistic and literary culture. Sean Bell The Weirdness by Jeremy Bushnell There are books that I just dislike as a general rule. It’s not so much judging a book by its cover as its subject matter or genre. For example, the middle-aged man reflecting on the mediocrity of his life. No thanks. Or the somewhat younger and douchier version, the   young-male-writer-in-Brooklyn-who-doesn’t-really-do-much genre. Hate it. And yet, The Weirdness is my favorite book of 2014 so far despite the fact that its main character is Billy Ridgeway, an aspiring writer in Brooklyn who does very little besides his dead-end job in a Greek deli. Fortunately it is something totally different because while Billy is a guy who doesn’t really do much, this is not a book where very little happens besides brooding on art and love. No, this book doesn’t even get through the first chapter before the Devil himself has made an appearance. It only gets weirder from there, as one would expect from the title. There is nothing predictable about this book. It manages sharp satire on the l iterary scene even while it throws in plot developments such as hellhounds and a Starbucks run by demons. I am really grateful for the Big Machine shout-out from the publisher. It’s an apt comparison, both books consistently deliver the unexpected, and it’s why I read a book that normally I wouldn’t have touched with a ten-foot pole. Jessica Woodbury The Wicked + The Divine by Kieron Gillen and Jamie McKelvie About two weeks before this comic came out I started to get anxious. It wasnt a patience thing; I was genuinely afraid I wouldnt like the book as much as I wanted to. Kieron Gillen and Jamie McKelvie (along with colorist Matt Wilson) are one of the best creative teams in comics. They are also, far and away, my favorite creators. So it was hard not to get caught up in the pre-release excitement. With my expectations pretty high, it was not unreasonable to fear disappointment. Now I feel terrible for ever doubting.  The premise of The Wicked + The Divine is that every 90 years an assorted pantheon of gods are reincarnated as pop stars. Its a sleek and savy examination of celebrity culture and cross-media archetypes. And not only is this comic gorgeous to look at, I swear you can actually hear itthe crashes and snaps and classic rock n roll One-two-three-four!!. Its not the first time Ive said this creative team is doing the work of their careers, but they really do get better and better with each book. The talent and creativity in The Wicked + The Divine is at fever pitch, and I will gladly follow these guys down any rabbit hole they wish to take me.  Ali Colluccio The Winter People by Jennifer McMahon I dont tend to like scary, but I got caught up in this one. It was the most fun Ive had readig a book in awhile. Flipping back and forth in time. McMahon tells the story of what happens in a small town (and in particular in an old farmhouse on an isolated lane). It will take you most of the book to figure out what is happening to these missing people, and you will be rushing to turn pages to find out. Not to discount her beautiful storytelling and the fact that, while wanting to know the answer you dont really want the story to end. I cant tell you anything more It might give something away. Let me just say that youll be eyeing your closet for a few days after reading this one. Be sure to pick this up and make sure you dont have anywhere to be youll want to devour it in one sitting!  Wallace Yovetich The Word Exchange by Alena Graedon A clever, well-crafted techno thriller about a disease called word flu that’s spread with the next generation of smart phones. I don’t think I’ve ever had so much fun reading a book on my phone. I loved all the characters, especially Bart with his gratuitously Brobdingnagian words (see what I did there?) and his unrequited love for Ana, his boss’s daughter. I also loved the “hidden” New York City of pneumatic tubes and secret passages depicted in the novel. The ending was kind of drawn out and emotionally somewhat unsatisfying, but overall I’d definitely recommend this novel to anyone who’s a bibliophile. Tasha Brandstatter

Thursday, May 21, 2020

Hope Is The Thing With Feathers By Emily Dickinson And...

The word hope is often used in moments of despair, more precisely to lift people out of those moments. For so many, hope is the light at the end of the tunnel, in the moments when it is hard to get back up it is often this ambiguous term that helps them get up. Of course, all words take on several meanings, and there are always different ways someone can interpret a word. However, according to the Oxford Online Dictionary hope is â€Å"a feeling of expectation and desire for a particular thing to happen†(Oxford Dictionaries). More often than not, hope is a feeling rather than something people express verbally. The poems â€Å"Hope is the thing with feathers† by Emily Dickinson and â€Å"Dare I Hope?† by Sophia White both address the term hope. Although†¦show more content†¦Both of the poems that I previously mentioned are focused around interpreting the term hope. As seen in the paragraphs before, it is easy to interpret the word in different ways, and t hat is precisely what these two poems are doing. Although both poems take their own approach to the word hope and do not share the same structure, there are some consistencies between each author’s interpretation. Both the poems by Sophia White and Emily Dickinson are centered around hope, however, the interpretations are very different, using symbols, metaphors and the structure of the poem to get their points across. The poem â€Å"â€Å"Hope is the thing with feathers† by Emily Dickinson begins its first two lines with a metaphor. â€Å"That perches in the soul - And sings the tune without the words†(2-3). These opening lines bring us into the rest of the poem where the author is describing the word hope through the metaphor of a bird. Dickinson continues to use metaphors throughout the poem. Later in the poem, she describes different aspects of hope. â€Å"And sore must be the storm/That could abash the little Bird/That kept so many warm†(6-8). This section is referring to difficult times, and telling us that hope does not falter when hardship comes. In this case, hardship is the storm. She follows this by giving the reader a metaphor for where hope can be

Wednesday, May 6, 2020

Contingency Planning And Its Effects On The Environment

Koslo Ford Contingency Planning 4-17-16 Contingency Planning The worldwide outage caused by the electromagnetic pulse due to the solar storm would affect most of the operations that take place globally (Davis, 2003). Since internationalization entails interdependence with other countries, it implies that the world will be at a standstill. The economic processes, social and political activities will stagnate. However, suppose the world becomes aware of the catastrophe, governments and different social institutions in various countries would employ some contingencies that will enable them to continue thriving. Various changes will occur in the social life, and most of them would be inclined to the downside. For instance, the health sector will be at mess because most hospitals use power in the modern world, leading to the decline in the health services. The education sector is also not an exception. The digitalization of learning systems in the civilized society made learning easier. Since the systems use power, education will also be altered. T hus, the outage will paralyze the learning activities globally. Davis (2003) argues that the worldwide shortage of power will also cause unemployment to people who work in power-driven companies. Since they operate and rely on electricity and digitalized communication systems, their production processes will stop, leading to their closure, and cause people to who used to work there lose their jobs. The deficiency in communicationShow MoreRelatedInformation On Continuity Of Operations For An Organization920 Words   |  4 Pagesfor an organization to asses any risks, procedures, and techniques when developing and implementing an IT contingency plan. 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ClassicalRead MoreManagement and Company1091 Words   |  5 Pagesthe following: †¢ Evaluate the planning function of management as it relates to the organization’s goals and strategies. Use steps in the planning process outlined in the text. †¢ Analyze the influence that legal issues, ethics, and corporate social responsibility have had on management planning at BP. Provide at least one example for each. †¢ Analyze at least three factors that influence the company s strategic, tactical, operational, and contingency planning. Planning Part of the management functionRead MoreThe Effects Of A Conscious Strategy Using Examples Where Organisations That Engage Planning As A Deliberate Activity, Achieve Greater Success1509 Words   |  7 PagesThis essay will examine and analyse the effects of a conscious strategy using examples where organisations that engage planning as a deliberate activity, achieve greater success. An examination of of planning and strategy in this paper will argue the strengths and weaknesses using specific models, case studies and examples to analyse this concept. Planning and Strategy differ, strategy is a detailed plan setting longer term directions and guides the organisation which key elements and resourcesRead MoreBoeing Management Planning Essay1152 Words   |  5 PagesAbstract This paper will discuss the management planning of Boeing. Boeing, being a leading distributors of aircrafts, satellites and missiles, I will evaluate and analyze the impact of legal issues, ethics and social responsibility in which they carry. I will show how these factors may influence their strategic, tactical and contingency planning. . Boeing Management Planning Boeing is one of the major aerospace and defense contractors in the United States. Boeing was founded by WilliamRead MoreDefinition Of Management Control Systems Essay1543 Words   |  7 Pagesdifferent type of controls. Variation in firm’s objectives, strategies, cultures, structures and sizes are the factors that oppose the idea to rely extensively on a control system that use financial target as a single scope of performance measures. Contingency theory postulates â€Å"there is no universal applicable control system with universal validity to all organisation in all settings. 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Papa John’s Free Essays

Papa John’s Pizza Analysis Executive Summary These recommendations will enable Papa John’s to increase their market share and grow their customer base. These recommendations are based upon in-depth analysis of the company’s dominant economic forces, macro-environment, The detailed findings, resulting from this analysis, are contained in the appendix that follows the recommendations. The appendix is comprised of seven exhibits, and these exhibits are referenced in the recommendations. We will write a custom essay sample on Papa John’s or any similar topic only for you Order Now This recommendation includes introducing global topping preferences across different nations, entering the frozen pizza market and allowing premade Papa John’s pizza to be sold in stores, and opening dine-in restaurants. Papa John’s can capitalize on these new growth and improvement opportunities, to increase their revenues, efficiencies, and customer base. Recommendation Papa John’s is the world’s third largest pizza chain, trailing Pizza Hut and Dominos. (Exhibit 4, pg. 1) Although Papa John’s has established a notable amount of success in the industry, to have only existed for a shorter period of time than its rivals, there are existing opportunities that would help Papa John’s to gain competitive advantage and build on its core competencies. Currently Papa John’s is known for its commitment of quality ingredient and quality pizza. (Exhibit 6, pg. 13) Because Papa John’s has a base of customers that already trust the company to deliver great value, this gives Papa an advantage in capitalizing on the segment of health conscious consumers. (Exhibit 1, pg. ) Papa John’s should introduce whole wheat pizza and other organic ingredient and toppings that are low in calories to attract consumers that feel that pizza isn’t a healthy choice. Papa John’s should also make changes to its distribution strategy. In order to compete with Pizza Hut and other restaurants that offer their customers an option to dine in, Papa John’s allow their customers to come to their facility/location be seated and enjoy a meal. This would also attract a larger demographic of consumers. ‘Pizza joints’, over the course of time, have been generally been more popular among college students and the younger generation. Exhibit 1, pg. 6) If Papa John’s where to restructure their establishments to a more sophisticated environment, it could draw the attention of an older and/or more professional consumer group. Another distribution strategy Papa John’s should explore is the Take ‘n’ Bake strategy. (Exhibit 1, pg. 6) The Take ‘n’ Bake strategy is a fairly new concept, which involves providing premade, uncooked pizzas for consumers to take home to bake at their own convenience. Papa John’s could have premade pizzas of their own sold in stores. This would allow Papa John’s to compete with brands like DiGorno, etc. nd to reach consumers who prefer homemade/frozen pizza. There is opportunity for Papa John’s to offer it’s consumers a broader selection of menu items. While rivals such as Pizza Hut and Dominos have grown to offer everything from oven-baked sandwiches and pasta, Papa John’s has been very slow pursuit in spicing up its offerings. Being that the company does have an international presence, and different countries have different preferences for topping combinations, Papa John’s should study its customer data and the trends in popularity for various toppings and introduce topping across nations. (Exhibit 7, pg. 15) If there is an area in the U. S. that has a high population of Russians, Papa John’s should offer popular Russian toppings, such as sardines, tuna, salmon, and red onions, etc. , in the that area. (Exhibit 10, pg. 16) Appendix Exhibit 1:   Dominant Economic Features6 Exhibit 2:   The Five Forces Model7 Exhibit 3: Driving Forces10 Exhibit 4: Market Position of Rivals11 Exhibit 5: Macroenvironment12 Exhibit 6: SWOT Analysis13 Exhibit 7:   Global Toppings15 Exhibit 1: Dominant Economic Features Market Size and Growth Rate * Studies reveal that, in 2012, the pizza industry is worth $42. 8 billion in revenue and includes a more than 65+ thousand pizzerias. Pizza sales make up 17%, of the entire restaurant industry, and are expected to grow by 31% by 2015. Number of Rivals * The industry is fragmented into pizza chains and independent pizzerias. * The pizza chain segment is dominated by the â€Å"Big 4†, which includes Pizza Hut, Domino’s, Papa Johns, and Little Caesars, that make up 32% of the industry sales and 28% stores. * Independent pizzerias account for 57% of stores and 48% of industry sales Number of Buyers—Retailers and End? Consumers * Consumers between 25 and 44 years old make up 46. 3% of all consumers. * Consumers between the ages of 45 and 64 make up 22. % of all consumers * Consumers under 25 make up 16. 2% and those over 65 make up 14. 7% Degree of Product Differentiation * Products are becoming more differentiated, in order to accommodate the growing consumer demand for specialty/gourmet pizza. * 4 channels of distribution: sit-down, carry-out, delivery, and take ‘n’ bake Pace of Techn ological Change * Technology does not play a huge role in this industry, but it does serve opportunity for the players in this industry to better interface with their consumers. Exhibit 2: Five Forces ModelRivals/Competition The â€Å"Big Four† (Papa John’s, Pizza Hut, Domino’s Pizza, and Little Caesar’s) Rivals/Competition The â€Å"Big Four† (Papa John’s, Pizza Hut, Domino’s Pizza, and Little Caesar’s) Suppliers Farmers Small Business Owners IT Providers (internet, applications, software, web presence, etc. ) Suppliers Farmers Small Business Owners IT Providers (internet, applications, software, web presence, etc. ) Substitutes Homemade Pizza Frozen Pizza Other restaurants Substitutes Homemade Pizza Frozen Pizza Other restaurants New Entrants Independent/Small Pizzerias New Entrants Independent/Small Pizzerias Buyers Customers between the ages of 25 and 44 (largest segment), with well-established careers and families. Buyers Customers between the ages of 25 and 44 (largest segment), with well-established careers and families. The five predominant forces that influence Papa John’s are as follows: Competitive Rivalry, New Entrants, Substitute Goods, Buyer Bargaining Power, and Supplier Bargaining Power. Rivalry among Competing Sellers * Buyer demand is growing rapidly * Consumer spending is expected to increase by an average annual rate of 2. 9%, up to 2017 * The products of rival sellers are differentiated and customer loyalty is high * Buyer costs to switch brands are high Threat of New Entrants Threat of new entrants from independently owned pizza restaurants is high because they have the capital to open multiple units. Threat of Substitute Products * There are many choices for consumers to purchase pizza from locally owned to national chains therefore the threat of substitutes is high. Bargaining Power of Buyers * With the multiple outlets available for consumers the bargaining power of b uyers is high because if prices are too high they will shop elsewhere. * Additionally, many consumers switch between pizza restaurants because they choose the outlet with the best prices at that time. Bargaining Power of Suppliers * The bargaining power of suppliers is high for the nationally owned pizza restaurants so they can demand lower prices. * The bargaining power of suppliers for locally owned pizza restaurants is low because they do not buy in large quantities. Exhibit 3:   Driving Forces Four main forces are driving the pizza industry. In order to compete in this industry, a company must capitalize on (1) Emerging new internet capabilities and applications, (2) growing buyer preference for differentiated products, (3) changes in cost efficiency, and (4) changes in societal concerns, attitudes, and lifestyles. Emerging new internet capabilities and applications * Due to new technological advancements, the pizza industry has enabled their consumers to view menus, receive coupons/promotions, and make and track orders online and via mobile device. * Most industry players have also taken advantage of the new wave of social media and have established presence on sites such as Facebook, Twitter, etc. These social media sites allow a more personal connection with their customers, and allow customers to freely voice their satisfaction or lack thereof with the product or service. Changes in cost efficiency As the fuel prices continue to increase, it becomes less convenient and less likely for consumers to purchase from establishments similar to Little Caesar’s, which only offer carry out/pick up and no delivery. Growing buyer preferences for differentiated products instead of standardized commodity product Changing societal concerns, attitudes, and lifestyles * A 2010 survey, conducted by th e National Restaurant Association (NRA), showed that 7 out of 10 consumers are now trying to eat healthier when eating out and that 2 out of 3 restaurant guests pay more attention to the nutritional content in their food and ordered healthier items. Exhibit 4: Market Position of Rivals The graph that is shown below details the market position of Papa John’s main rivals. Pizza Hut (11. 6%) Pizza Hut (11. 6%) Convenient Convenient Product Differentiation Product Differentiation Local Local Local Local Local Local Papa John’s (6. 3%) Papa John’s (6. 3%) Distribution Distribution Domino’s (9. 8%) Domino’s (9. 8%) Little Caesar’s (4. 7%) Little Caesar’s (4. 7%) Inconvenient Inconvenient Low Low High High In the strategic group map above, the x-axis represents the diversity of product offerings (from least to greatest diversity). The y-axis represents the convenience of distribution, in other words how accessible the product is to the consumer. The circles on the map are drawn roughly proportional to market share in 2012. Exhibit 5: Macro-environment ECONOMIC FACTORS ECONOMIC FACTORS Rivals Rivals Substitutes Substitutes HEALTH CONCERNS HEALTH CONCERNS TECHNOLOGY TRENDS TECHNOLOGY TRENDS Buyers Buyers Suppliers Suppliers PAPA JOHN’S PAPA JOHN’S New Entrants New Entrants Exhibit 6:   SWOT Analysis Strengths High Quality Ingredients * Papa John’s uses only fresh ingredients in the pizza production process. Customers perceive value of high quality fresh ingredients. * Many of Papa John’s competitors use frozen pizza dough and sauce made from concentrate therefore using fresh ingredients enables them to meet customer expectations better than the competition. Weaknesses Limited Menu * Although Papa John’s allows its customers the flexibility of creating their own pizza or choose from over 9 specialty pizzas. In comparison to its competitors, the Papa John’s menu remains fairly simplistic. Locations * Papa John’s is still considered new to the pizza market, they are not as large as the competition. Most of Papa John’s competition has doubled the amount of stores. As a result, Papa John’s is not able to serve as large a market as the competition. Opportunities Expansion * The upside to the location issue is that Papa John’s has not saturated all of the markets that are available to them; whereas the competition may not be able to obtain additional store growth. * Target Health Conscious Customers * Diversify Menu Threats Independent establishments Fast-casual restaurants Exhibit 7: Pizza Toppings From Around the World How to cite Papa John’s, Essay examples Papa John’s Free Essays Papa John’s Analysis Alex Quiquia 3/19/13 MGMT 4800 Strategic Analysis of Papa John’s Introduction–We already know that Papa John’s is a major player in the Pizza industry but what does the future hold for them. One of the business-level strategies that Papa John’s implemented was product differentiation through the use of fresh dough and superior-quality ingredients. John Schnatter believed that other pizza restaurants used inferior ingredients and that he could do it better. We will write a custom essay sample on Papa John’s or any similar topic only for you Order Now This strategy was implemented from the very beginning in the United States. Another successful business-level strategy that focused on product diversification employed by Papa John’s was the use of technology to order pizza. In 2001 they became the first pizza company to offer online ordering. The most significant corporate-level strategy used early on by Papa John’s was mergers and acquisitions. In the late 90s, the company acquired 205 â€Å"Perfect Pizza† restaurants in the UK. They continued aggressively acquiring international restaurants until the early 2000s when they began to focus their acquisition efforts domestically. In just under 30 years since opening its first store, Papa John’s has added over 4,000 stores (papajohns. com). That’s an average of over 140 new stores every year since inception, an incredible pace. They also decided to use the franchisee model. Although this model has its critics, it can be a very useful way to generate revenue without adding to store overhead, etc. The franchisee model has been successful for Papa John’s. Papa John’s was enjoying a 5+ percent average revenue growth rate for the previous five years. The company also boasted one of the highest returns on invested capital in the restaurant category of the markets. Total assets grew steadily from 2003 to 2007 as well. This growth was financed mostly by debt, but debt/equity ratios remained healthy. Apparently Papa John’s holds a competitive advantage in its fresher, higher-quality ingredients. When a customer is looking for a restaurant-quality pizza with ease of delivery, they turn to Papa John’s. External Analysis– During this study, the pizza industry was extremely competitive. Barriers to entry were few and competitors could drive prices for pizza ingredients extremely low, enabling them to easily undercut other competitors’ prices. Food commodity prices also took a 20 percent jump in 2007, which didn’t make the industry any more attractive. One of the attractive features of the industry is that because pizza ingredients are commodities, supplier power is very low. Suppliers cannot dictate prices to buyers, because they can go somewhere else. Buyer power, however, is very high. If someone doesn’t wish to buy a $12. 00 pizza at Papa John’s, they can go across the street to Little Caesar’s for a $5. 00 pizza that tastes almost the same. The two major competitors of Papa John’s are Dominos and Pizza Hut. Both of these companies enjoy a larger market share than Papa John’s. These companies are focused more on price savings than Papa John’s, who is focused on quality pizza. Just like any other sub-section of the food industry, thousands of pizza restaurants are opened each year, which continues to make profits more difficult to obtain. Internal Analysis–The commissary system is an important part of what gives Papa John’s an edge over its competitors. Every Papa John’s restaurant belongs to a subdivided region, and each region has what is known as a commissary. These commissaries send fresh ingredients and cleaning supplies twice per week to all the Papa John’s restaurants within their region. This ensures fresh ingredients and all the supplies needed to clean the restaurants. This also maintains consistency from restaurant to restaurant as all of the commissaries are controlled at the corporate level. By servicing several units from one commissary, labor costs are also driven down. Papa John’s international growth is also an advantage it has over many of its competitors. By taking advantage of all different markets around the world, Papa John’s ensures that business is most likely thriving somewhere at all times. All of these factors create a competitive advantage for Papa John’s. Recommendations Based on this analysis of Papa John’s, the following recommendations are made to help the company continue its profitability. 1. Expand internationally as much as possible. With several stores in diverse locations throughout the world, Papa John’s will be well diversified and able to absorb losses in one area better. 2. Continue to move more toward the franchisee model even more so than they are currently doing. By furthering this model, overhead and administrative costs at the corporate level are drastically reduced. How to cite Papa John’s, Papers

Sunday, April 26, 2020

Patronage System in Renaissance free essay sample

Changes of the patronage system during Renaissance Different from the fully developed art market today, there were few individual traders of art works in the Renaissance period. Historically, artists rarely undertook major artworks without a patron’s concrete commission. The patron could be a civic group, religious entity, private individual, or even the artists’ guild itself. Art patrons before the Renaissance period tended to be either royalty or clergy. Kings from various kingdoms commissioned works of art and architecture from famous artists and architects of the period. In the early part of the Renaissance Northern Europe especially the Holy Roman Empire whose core was Germany enjoyed a relatively stable economic period. Without a dominant court culture the clergy and merchants became patrons of the arts. The dominant themes of this period were mostly religious themed art. The artist would submit proposals to his patron for approval and if approved would begin the project with the patrons guidance. We will write a custom essay sample on Patronage System in Renaissance or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Usually the painting or sculpture was meant to project the wealth and power of the patron. The most dominant themes were religious themes. Art patronage in the Italian Renaissance came from different sources, public and private, religious and secular, much as it does today. It was not always so. Times were hard for rich and poor alike during the Middle Ages. Europe saw the collapse of the feudal system. Following this, peasants who had previously worked the fields under the protection of their feudal lords left the countryside, migrating to the towns and city centers in pursuit of more lucrative means of support. As population centers became crowded, unfortunately, so followed the Black Death, wiping out a large percentage of the inhabitants. Patronage of the arts was given little thought during this time as people were struggling merely to survive. When the plague finally subsided, however, there emerged a new thriving middle class of merchants and businessmen, men who had wealth and leisure time. Some of this wealth was channeled into the arts during the Early Renaissance. Among this merchant class, a new interest in education developed, specifically reading and mathematics, the language of contracts. There also developed an interest in the pursuit of pleasure like music, literature, and fine art. There still remained some aristocratic, noble families such as those in Ferrara and Mantua who maintained great courts. There arose from the middle class new nobility, competing with the nobility to patronize the arts, particularly in Florence. Most prominent in Florence among the new nobility were the Medici, who earned their fortunes in the banking industry. The Medici and other Florentine families of note used their enormous wealth to maintain lavish lifestyles, create beauty, both public and private, and to provide extravagant entertainments for the masses. In Venice art patronage was largely controlled by the scuolas, or confraternities, great religious and social organizations. The church was also an important patron of the arts. Creative individuals like artists, architects, musicians, and writers benefited substantially from art patronage during the Italian Renaissance. Artists in Italy had to go through a training program in a particular guild for whichever art they practiced. Starting from childhood as an apprentice studying under a master and learning the basics of their craft, then as a journeyman studying under different masters and, then finally becoming a master. Artists, who were largely anonymous during the medieval period, began to enjoy greater emancipation during the 15th and 16th centuries, when they rose in rank from artisan to artist-scientist. The value of their individual skills—and their reputations— became increasingly important to their patrons and clients. Northern Renaissance on the other hand evolved differently from the Italian Renaissance. In the north where the central governments tended to be weaker a majority of the arts commissioned came from lay organizations and to a lesser extent the Catholic Church. The Catholic Church was weaker in the north as opposed to their seat of power in Rome. The Northern Renaissance was distinct from the Italian Renaissance in its centralization of political power. While Italy and Germany were dominated by independent city-states, parts of central and Western Europe began emerging as nation-states. The Northern Renaissance was also closely linked to the Protestant Reformation and the long series of internal and external conflicts between various Protestant groups and the Roman Catholic Church had lasting effects, such as the division of the Netherlands. The political and religious situation in Northern Europe greatly affected the patronage system in that lesser nobles were more likely to be a patron of the arts. Also because of the weakness of the Catholic Church works of art commissioned by the church was not as prevalent. In Northern Europe guilds controlled the artist’s future in the artistic profession. To pursue a particular skill in painting or sculpture for example one had to belong to that particular guild. The Guild of Saint Luke, the patron saint of painters for example controlled the guild of painters. The path to eventual membership in the guild began, for men, at an early age. A child’s father for example would negotiate with a master for his son’s entry into a particular guild. The aspiring painter would usually live with the master. The master taught the basics of his craft. For example how to make implements, prepare panels with gesso (plaster mixed with a binding material), and mix colors, oils, and varnishes. Once the young apprentice learned these procedures studied the master’s particular style. The apprentice would then spend a few years as a journeyman working in various cities, learning from other masters. He then was eligible to become a master and to apply for admission to the guild. The guild, obtained commissions for the new master. His work was inspected by his peers to ensure that he used quality materials and to evaluate his workmanship. The guild also made sure he was adequately compensated for his work. As a result of this quality control, Flemish artists for example soon gained a favorable reputation for their solid body of work. There is a marked difference in aesthetics between northern European Renaissance artists and Italian Renaissance artists. The Northern artists retained the more rigid Byzantine style of painting. An example would be Dirk Bouts, Last Supper, center panel of the Altarpiece of the Holy Sacrament, Saint Peter’s, Louvain, Belgium, 1464–1468. Oil on wood. Although it is a marked improvement from the early Byzantine style as far as perspective and the realism of the human form it still retains the rigidity and formality of the movements of the subject. The perspective and vanishing point along with the scale of the painting is better than the earlier styles. In contrast the Italian painters took lessons from earlier Greek and Roman styles in their portrayal of the human form. An example would be Leonardo da Vinci, Last Supper, ca. 1495–1498. Oil and tempera on plaster, Refectory, Santa Maria delle Grazie, Milan. His portrayal is a complete departure from the Byzantine style. The human body is portrayed in its natural form and movement the rigidness is not present. The subjects seem to be frozen in the middle of moving as if a picture was taken. The scale of the painting is more realistic, and the background seems to convey a three dimensional image. In conclusion, the patronage system during Renaissance changed by the influence of social, religious and geopolitical factors. However, the most evident thing I can see from the text that is the Italian artists were less conservative than Northern European artists. According to the text, Italian accepted and developed more new techniques and concepts, but the Northern European artists were a kind of sticking on the former styles, and made less dramatic changes. Then, the other thing I did not mention above which could show us Northern Europeans were more conservative than Italians is that Northern Europeans depicted less nude images than Italians during the Renaissance. All in all, no matter what style they used, artists during the Renaissance period left us great works, they are all priceless treasures, and memories of our human-beings’ history.

Wednesday, March 18, 2020

How To Pronounce Swath and Swathe

How To Pronounce Swath and Swathe How To Pronounce Swath and Swathe How To Pronounce Swath and Swathe By Maeve Maddox When I wrote a post on the confusion between the meanings of the nouns swath and swatch, I discovered that considerable disagreement exists regarding the pronunciation of the noun swath and the verb swathe. NOTE: The noun swath denotes the narrow path of cut grass made by a scythe or mower. The verb swathe means â€Å"to wrap up, swaddle or bandage.† If all you want from this article is to know how to pronounce swath and swathe, please skip the middle and read the part that begins, â€Å"My advice to speakers.† If like me you enjoy exploring changes in pronunciation, read the middle as well. Daniel Jones Pronouncing Dictionary This British reference, published 1967, gives one pronunciation for the spelling swath: /swÉ”Ë ÃŽ ¸/ [swawth] and one for swathe: /sweÉ ªÃƒ °/ [swayth]. Note: The spellings between square brackets are for readers unfamiliar with the IPA (International Phonetic Alphabet) symbols. Plain a represents the broad a of father. Plain th represents the unvoiced sound of th heard in thin. Th represents the voiced sound of th heard in then. Ay represents the long a heard in late. Oxford English Dictionary For the verb swathe, the OED shows /sweÉ ªÃƒ °/ [swayth] as both British and US pronunciation. For the noun swath, the OED shows /swÉ’Î ¸/ [swath] for both British and US pronunciation. It gives /swÉ’Ã °/ [swath] as a variant US pronunciation. The spelling swathe is noted as a variant spelling of the noun swath. Merriam-Webster Unabridged The main entry for the noun shows the spelling swath, followed by an audio pronunciation that models broad a with voiced th: /swÉ’Î ¸/ [swath]. The spelling swathe is given as a variant spelling, but the pronunciation modeled for it on the audio is /swÉ’Ã °/ [swath]. Dictionary.com The noun swath is shown with the pronunciation /swÉ’Î ¸/ [swath]. Two pronunciations are given for the verb swathe: â€Å"/swÉ’Ã °/ [swath] or /sweÉ ªÃƒ °/ [swayth].† Howjsay.com This site usually gives the British pronunciation of a word first, followed by US pronunciation is applicable. However, the principal pronunciation given for swath is not OED’s /swÉ’Î ¸/ [swath] but voiced /sweÉ ªÃƒ °/ [swayth]. Four â€Å"American† pronunciations are given: [swath], [swath], [sworth], and [sworth]. No doubt about it, English speakers have problems with swath and swathe. Charles Elster (The Big Book of Beastly Pronunciation) devotes nearly an entire page to the pronunciation of the verb swathe. He begins by showing [swayth] as the â€Å"traditional† pronunciation, acknowledging that the word is â€Å"now often† heard pronounced as [swath]. He prefaces his discussion by lamenting: I find it nothing short of remarkable that- viewed from the perspective of the dictionaries- a pronunciation that has prevailed in cultivated speech for more than 150 years can be replaced, seemingly overnight, by a newly minted variant that no authority has recognized, rejected, or even remarked upon. He blames Merriam-Webster for the aberration, pointing out that in 1961, â€Å"in an astonishing bit of lexicographic legerdemain,† Webster’s Third Edition â€Å"gave priority to the heretofore unknown and unbaptized SWATH and labeled the traditional SWAYTH â€Å"infrequent.† He ends his rant with a reluctant acceptance of broad a for the verb as well as for the noun, but pleads that speakers keep the voiced th: However you choose to pronounce the a, do not, under any circumstances, pronounce the th with a dental hiss as in breath and death. It must be voiced, as in seethe, breathe, and rather. My advice to speakers who are not yet set in their ways regarding swath and swathe is this: If you mean the noun, spell it swath and pronounce it /swÉ’Î ¸/ [swath]. Example: â€Å"The mower cut a swath six feet wide.† If you intend the verb, spell it swathe and pronounce it to rhyme with bathe. Example: â€Å"Do not swathe the baby too tightly.† Note: The spelling swathe [pronounced /sweÉ ªÃƒ °/ [swayth] can be used as noun to mean â€Å"a band of linen or other fabric used to wrap something; a length of fabric.† British author Marjorie Eccles uses swathe as a noun in her mystery The Superintendent’s Daughter (1999): Abigail eased her waybetween the stands of wallpaper books and rolls of furnishing fabrics jostling modern and antique pieces of furniture. Swathes of rich, stained-glass-coloured old silk and velvet lay side by side with currently fashionable jujube-coloured cottons, lemon and lime and orange. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Spelling category, check our popular posts, or choose a related post below:Apply to, Apply for, and Apply with34 Writing Tips That Will Make You a Better Writer50 Tips on How to Write Good

Monday, March 2, 2020

The Deepest Point in the Oceans

The Deepest Point in the Oceans The Earths oceans range in depth from the surface to more than 36,000 feet deep. The average depth clocks in at just over 2 miles, or about 12,100 feet. The deepest known point is nearly 7 miles below the surface. Deepest Point in the World's Oceans The oceans deepest area is the Mariana Trench, also called the Marianas Trench, which is in the western part of the Pacific Ocean. The trench is 1,554 miles long and 44 miles wide, or 120 times larger  than the Grand Canyon. According to the National Oceanic and Atmospheric Administration, the trench is almost 5 times wider than it is deep. The deepest point  of the trench is called Challenger Deep, after the British ship  Challenger II, which discovered it on a 1951 surveying expedition. Challenger Deep lies at the southern end of the Mariana Trench near the Mariana Islands. Various measurements have been taken of the oceans depth at Challenger Deep, but it is usually described as 11,000 meters deep, or 6.84 miles beneath the oceans surface. At 29,035 feet,  Mount Everest  is the tallest spot on Earth, yet if you submerged the mountain with its base at Challenger Deep, the peak would still be more than a mile below the surface. The water pressure at Challenger Deep is 8 tons per square inch. By comparison, water pressure at a depth of 1 foot is just over 15 pounds per square inch. Creation of the Mariana Trench The Mariana Trench is at the convergence of two of the Earths plates, the massive sections of the planets rigid outer shell just below the crust. The Pacific plate is subducted or dives underneath, the Philippine plate. During this slow dive, the Philippine plate was pulled down, which formed the trench. Human Visits to the Bottom Oceanographers Jacques Piccard and Don Walsh explored the Challenger Deep in January 1960 aboard a bathyscaphe named Trieste. The submersible carried the scientists 36,000 feet down, which took 5 hours. They could spend only 20 minutes on the sea floor, where they viewed an ooze and some shrimp and fish, although their view was hampered by sediment stirred up by their ship. The trip back to the surface took 3 hours. On March 25, 2012, filmmaker and National Geographic Explorer James Cameron became the first person to make a solo voyage to the deepest point on Earth. His 24-foot tall submersible, the  Deepsea Challenger, reached 35,756 feet (10,898 meters) after a 2.5-hour descent. Unlike Piccard and Walshs brief visit, Cameron spent more than 3 hours exploring the trench, although his attempts to take biological samples were hampered by technical glitches. Two unmanned submersibles- one from Japan and the other from the Woods Hole Oceanographic Institution in Massachusetts- have explored the Challenger Deep. Marine Life in the Mariana Trench Despite cold temperatures, extreme pressure, and lack of light, marine life does exist in the Mariana Trench. Single-celled protists called foraminifera, crustaceans, other invertebrates, and even fish have been found there.

Friday, February 14, 2020

Incorporate Essay Example | Topics and Well Written Essays - 250 words

Incorporate - Essay Example This price that the option is offered is referred to as a â€Å"grant† price. This â€Å"grant† price is usually the market value of the shares at the time the employees are granted that opportunity to receive the stock option. Those employees that have received the grant hope that the market value of the shares will later increase and thus benefit from the grant. This program is perceived as a flexible way of sharing the company’s ownership with employees. This thus calls for high performance of employees as they feel attached to the company they are working for. It also attracts and retains a motivated workforce. However the option is not a strategy that would work for a company that its future is not certain as members and staff off the company would take that opportunity to sell their shares to avoid total loss of their investment. This can be valued by using the information of the company’s annual report. Using HP as our case study we begin by valuing the employee stock options using the black-Scholes option pricing method. To calculate the black-Scholes value, we combine the information with our estimates of the following

Sunday, February 2, 2020

Healthcare Economics Essay Example | Topics and Well Written Essays - 1500 words

Healthcare Economics - Essay Example According to the Boston healthcare plans, adults are supposed to gain health coverage and employees too must have this nature of coverage. Similarly, the reform witnessed the merging of the individual health insurance markets and small groups of other related healthcare providers. Through this move, the number of uninsured persons dropped significantly from 8.2 % to 2.7% by the year 2009. It is also worth noting that the recession that occurred did not have a great influence on the healthcare reforms that were passed in the year 2006. According to the reforms, the law required every Massachusetts resident to have a state regulated healthcare insurance protection. Also, the reform bill recommended provision of free insurance healthcare for citizens that earned less than 150% of the state federal poverty level. The people that did not take the state healthcare insurance cover took Medicaid which also played a similar role in insurance. This move largely affected the market and changed several trends in the insurance market. Through the amendment, there was development of independent public authority that was formed to foresee the activities of the healthcare insurance, the connector (Minkler 19). ... Most of the key players in the healthcare industries suffered diminish of their businesses and as a result, they opposed the bill. The state healthcare bill had several effects on a number of people who were operating in the market. Several parts of the reformed insurance plan were changed with the political transformations that took place. For instance, the Romney’s care legislation had tax penalties that were given to residents who did not obtain the insurance plan. Such penalties were also levied on employers that did not offer insurance plan to them especially, those that had more than 10 employees. In 2013 however, the state legislature repealed the legislation and anticipated for a same but a more flexible mandate in PPACA. Similarly, the Obama administration waived off the PPACA mandates as the national employer. The individual penalties that were initially instituted by state were replaced with the provisions of the PPACA. The shape of the health insurance market has g reatly changed in Boston with a number of key players dominating the market. After the entry of the government into the insurance plans, many insurance firms had to change their approaches to delivery of customer services. Thus, they offer more lucrative benefits within their covers to ensure adequate competition in the market. From the above, it is evident that various key market players are currently competing for the insurance tasks of the community. Most of these wage conflicts against the government that is implementing policies that would benefit the citizens but silently hurt the various market players. The major insurers in the Boston market include the Medicaid, Medicare and the state owned PPACA. All these are major players that are currently competing for the insurance needs in

Friday, January 24, 2020

The Bluest Eye - Pecola as a Victim of Evil Essay -- Toni Morrison The

The Bluest Eye - Pecola as a Victim of Evil      Ã‚   By constructing the chain of events that answer the question of how Pecola Breedlove is caste as a pariah in her community, Toni Morrison in The Bluest Eye attempts to satisfy the more difficult question of why. Although, unspoken, this question obsessively hovers over Pecola throughout the novel and in her circular narrative style Morrison weaves a story that seeks to answer this question by gathering all of the forces that were instrumental in the creation of a social mishap. By using what seem like tangents in the story, we are shown examples of how forces beyond human control such as nature, an omniscient being and primarily a legacy of rejection have come together to establish the heritage of desolation that has been passed on to Pecola Breedlove.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A pattern of precedence is pieced together in the story, showing the seeds of Pecola's present barrenness to have been planted in the lives of preceding generations. By profiling the lives of Soaphead Church and Pauline Breedlove, Morrison makes a case for the validity of generational curses. Their narratives are appropriately placed in the Spring division of the novel as an indication of the characters sowing the seeds that will be reaped by Pecola. Seemingly, as an example of the ways in which the transgressions of the fathers revisit the sons, the narrator gives an extensive account of Soaphead Church's family history, constantly citing instances in which traits of the fathers (or effects of their traits) followed the sons for generations. Of his family the author says, "They transferred this Anglophilia to their six children and sixteen grandchildren" and the family is described as one entity, the accomplishments and ... ...g the Girl's Own Story." The Girl: Construction of the Girl in Contemporary Fiction by Women. Ed. Ruth Saxton. New York: St. Martin's P, 1998. 21-42. Kubitschek, Missy Dehn. Toni Morrison: A Critical Companion. London: Greenwood, 1998. Kuenz, Jane. "The Bluest Eye: Notes on History, Community, and Black Female Subjectivity." AfricanAmerican Review 27.3 (1993): 421-31. Middleton, David. Toni Morrison: An Annotated Bibliography. New York: Garland, 1987. Middleton, David. Toni Morrison's Fiction: Contemporary Criticism. New York: Garland, 1997. Morrison, Toni. The Bluest Eye. New York: Alfred A. Knopf, Inc., 1993. Peterson, Nancy J. Toni Morrison: Critical and Theoretical Approaches. Baltimore: Johns Hopkins UP, 1997. Pettis, Joyce. "Difficult Survival: Mothers and Daughters in The Bluest Eye." SAGE: A Scholarly Journal on Black Women 4 (1987): 26-29.

Thursday, January 16, 2020

History of Auditing

| | |The History of Auditing | |A detailed overview | | | | | | | | Auditing has a rich history within the United States. There have always been various rudimentary forms of auditing when the first businesses were started; however the focus of this paper will be on auditing standards within the twentieth century. To look beyond that departs from what would typically be termed as â€Å"modern accountancy† and its relevant roots.Author Bruce Marshall helps describes why this historic perspective is so important of our field: â€Å"Accountancy is a recognized profession like those of law and medicine. †¦ In fact it might not be too much to say that it is regarded as the most important of all the professions. Indeed it is the cornerstone upon which the whole industry of our Empire is built. †[1] Establishing a Need for Auditing In one of the earliest forms of organized auditing, the American Institute of Certified Public Accountants issued a series of pamphlets to the accounting profession in 1917.The pamphlets were designed to guide financial statement analysis and auditing in general, offering more transparency to the emerging corporations that were springing up around the country. Strong motivation for this release came from the Federal Trade Commission and the Federal Reserve Board, stemming from a panic in the previous decade that had sent chills through the investment community. Both entities wanted to offer a stabilizing force to help guide the United States’ corporate growth.An early accounting journal discusses the pamphlets: â€Å"The memorandum is of such importance that it has been reprinted in full in this issue of The Journal of Accountancy and we are confident it will appeal to all readers. To the members of the institute it will serve as a guide in all their audits for credit purposes, and they will understand that the burden of proof will be upon them if they omit any of the procedure laid down in the memorandum. [ 2] The pamphlets were an adequate start, yet lacked the authority to be the final solution for stability. Federal Trade Commission Chairman W. E. Humphrey delivered a well timed statement on the progress the FTC had made, but also addressed some of the limitations: â€Å"I am constrained to believe that the business of this country, and particularly big business, is more and more forced to the conclusion that honesty is not only the best policy, but that it pays the highest dividends.I feel that there has been a tremendous improvement in the conduct of the business of the country over the last few years, but the time has not come, and I regret to say that it seems far off, when the strong arm of the government will not be needed to protect the public from greed, monopoly, fraud, and unfair practices. †[3] Humphrey however, could not foresee how right he actually was. After an especially lucrative decade for investors in the roaring twenties, one of the most devastating financ ial crises struck the United States in 1929 as the NY stock exchange came tumbling down.Corruption and greed were rampant among most major companies, whom often distorted how risky their operations actually were. Margin borrowing by investors allowed huge amounts of debt to be taken on without proper risk mitigation. Investors, knowing no better, had dumped small fortunes into the market. The fragile infrastructure of the system couldn’t handle the load and eventually caved in. Those companies that would survive the crash needed standardization and change in order for the investors’ faith to be restored.The Federal Trade Commission stepped in to fill this need. The first official document: â€Å"Verification of Financial Statements,† which was solely dedicated to provide guidance for audit, was released the same year as the crash. This document dove further than the previous decades’ pamphlets did, focusing in on small and medium sized companies, as well as the general need for the customized auditing tailored to each different companies, based on need. In response to the extreme amounts of personal wealth destroyed during the tock market crash in 1929 and the ensuing depression, Congress was forced to take even more action. The suggested guidelines outlined by the FTC were just not enough to ensure a stable economy. The regulation of business and the accounting firms is commonly recognized to have been born just after the Securities and Exchange Commission (SEC) was established in the mid 1930s. Despite public investment being in an advanced stage at the time, corporate regulation was practically unheard of. The SEC was a product of both the Securities Act and the Securities Exchange Act.William Raymond offers insight on the initial operations of the SEC and how the investor took advantage: â€Å"There are probably thousands of investors throughout the country who are at a loss to understand what value is all the data gathered by the Securities and Exchange Commission, which is headquartered in Washington and no convenient way for the investor to visit and secure the valuable data themselves. To these investors, the commission offers a very adequate mailing service, through which various actions by the commission, decisions and other matters may be obtained simply by requesting the placing of their names on the mailing list. [4] Even from the beginning, serious debates raged in Washington about whether it was constitutional for the government to be involved in public corporations, much less private ones. Without regulation, there was fear another collapse was unavoidable. Establishing standards for preparing and auditing financial statements was decided to be the bare minimum that was essential to steer clear of any future turmoil. The authority to set the rules and oversight for what would become â€Å"auditors† was given to the SEC. Auditors themselves were allowed to set their own standards, but fi nal say was still in the hands of the SEC.It is important to distinguish between accounting standards and auditing standards. Although related, auditing is but a piece of accounting. Nevertheless, to truly understand the history of auditing, one must note the progression of accountancy as well. Regulating Auditing Procedures In recognition of the expertise and resources of the accounting profession, the SEC has traditionally looked to the standard setting bodies from the private sector to provide a foundation for improving accounting principles and reporting standards.The private sector offered a baseline set of guidelines, which the SEC built off of. From 1938 and 1959, the Committee on Accounting Procedure (CAP) issued 51 Accounting Research Bulletins. The ARBs formed the basis of what is probably the single biggest resource to accountants today. GAAP, or the generally accepted accounting principles, is the foundation of all modern accounting. By 1959, CAP had been replaced by ano ther entity, the Accounting Principles Board (APB). The APB was responsible for 31 new general accounting standards from 1959-1973.This transition would mark the beginning of a plethora of different organizations over the years which would guide the practice. To improve the quality of audits in the 1960’s, the bigger companies added a new technique. Peer review, as it was called, required firms to confirm the accuracy of one another. It was so effective; the AICPA eventually added it as a requirement in 1977 for any member of the CPA division (within the AICPA). Firms were not required to join this division, but those who did agreed to a peer review as part of the guidelines.Eventually the peer review was deemed mandatory for all firms, membership or not, as part of the complete overhaul to the self control systems in 1989. The restructuring enacted change in the AICPA’s bylaws that required all members who practice must belong to a special group within the parent orga nization called the SEC Practice Section. The Practice Section had numerous guidelines for membership. The most notable included provisions that each member must engage in a peer review with another firm of comparable size.The point of the provision was to offer further reassurance to investors that operating accountants had adequate control mechanisms, regarding the integrity of GAAP and GAAS. While peer review is not a complete test, the idea is that a sampling of a firm’s work represents an adequate representation of the entire operation. Auditing every piece of work in a firm would be a completely unreasonable request, thus sampling method would have to suffice. Any findings from the peer reviews were available for viewing by the general public.Each firm is issued a report that contains the audit results and sometimes even comments on how the firm might improve its reporting procedures. Occasionally, a reader might even find the resulting changes made and any comments the audited firm has made regarding the issue. This open communication was a significant step forward towards complete transparency. William Kinney comments on what is important to the users: â€Å"Internal controls are also important to investors, the government, and ociety as a whole since they may affect long-term confidence in corporate accountability, and in the corporate form of organization. †[5] Despite this transparency, the increasingly complex business environment was proving to be too much to handle for one part time regulating committee, even with peer reviews. In order to solve this issue, an independent organization was necessary to help cater to the interests of investors, accountants and creditors. A full time committee eventually ended up relieving the AICPA of its duties.FASB, or Financial Accounting Standards Board, was officially created in 1972. FASB’s primary responsibility surrounds setting ground rules in all non governmental entities. These groun d rules covered anything from revenue recognition  and all other broad topics, to specific topics such as dividends. Marshall Armstrong writes in detail about its purpose: â€Å"The objective of the qualitative standards is to provide guidance in determining the substance of a transaction or event, regardless of its form, and a moral and ethical basis for its fair presentation in financial reports. [6] These standards are officially recognized by the SEC as the authoritative standard. Even with the establishment of FASB, the AICPA still existed to a limited extent. Through the means of the Accounting Standards Executive Committee, the AICPA works to collaborate with FASB on common objectives. Membership practices in FASB are intended to keep a level of independence but still effectively operate with the private sector in mind. It operates under the auspices of the Financial Accounting Foundation (FAF), which consists of sixteen trustees, twelve of whom are elected by representati ves of FAF’s sponsoring organizations — the AICPA, the American Accounting Association; the Financial Executive Institute; the Securities Industry Association; the National Association of State Auditors, Controllers and Treasurers; the Institute of Management Accountants; and the Government Finance Officers Association. The other four at-large members are appointed by the FAF itself.The FAF, in turn, appoints the members of the FASB and its advisory council. It is also responsible for funding the FASB. †[7] The first specific auditing standards were issued way back in 1939. The American Institute of Accountants authorized the appointment of a standing committee to advise on auditing procedure. By 1941, the AIA had released a several statements with the purpose to guide the individual auditor. Most notably was the â€Å"Statements on Auditing Procedure†, which offered a baseline for how auditors should responsibly approach individual audits, while using pro per judgment.These â€Å"SAP† s would be the first of 54 future statements issued up until 1970. The SEC required all auditors to swear upon their work, that it followed these generally accepted auditing standards. To help with compliance of this requirement, the SEC released the â€Å"Generally Accepted Auditing Standards—Their Significance and Scope. † Within ten years, the committee combined twenty-four of the pronouncements into one single body which would be referenced often during the process of internal control.Other notable consolidation efforts included the 1962 release of the â€Å"Statement of Auditing Procedure No. 33† which combined many of the standards trickled out between 1949 and 1963. This baseline document was turned into a single presentation, being coded in the process by 1972. The 1972 revision was held under the title: â€Å"Statement on Auditing Standards† or SAS. With the combination and official first uniform document, the committee officially changed its name to the Auditing Standard Executive Committee (AudSEC).In the next six years, AudSEC released 23 total SASes as a guideline for auditors. The AICPA continued to conduct numerous studies through committees on how to operate most effectively as a tool to the accounting profession. By 1978, the Auditing Standards Board (ASB) was the newest incarnation of an organized body charged with setting standards for the profession. An AudSEC’s successor, the ASB operated as 15 members with the responsibility to make relevant public statements, without having to obtain clearance first from the AICPA.Furthermore the ASB would set ground rules for how an auditor performs his assessment in regards to whether financial statement presentation conforms to the generally accepted accounting principles. Before setting new standards, the ASB will carefully gather all relevant opinions, including those of the Chief Accountant of the SEC as well as various other w ell known and respected individuals in the profession. The ASB replaced all previous senior technical committees in regards to the GAAS. The Public Oversight Board (POB) was created in 1977, which further helped to push transparency in the industry.The POB is a watch group entity responsible for oversight of the processes of the SECPS. The POB is an independent organization, which despite being funded by the SECPS, controls its own membership. If a firm has more than thirty SEC audit clients, then the POB will engage in reviews of the firm. The reviews can also take place in firms with less than thirty SEC audit clients, but the frequency of them is far fewer. Furthermore, the SEC will periodically inspect a sample of the peer reviews and even compile an annual public report that details its operations for the year. Auditing in Modern TimesOver seventy years after the stock market crash of 1929, again the Unites States would be struck by the uncertainty of the public corporation. Th e collapse of Enron revealed fraudulent accounting practices by the energy company itself and its accounting firm Arthur Anderson. By creating special purpose entities, Enron and Arthur Andersen effectively hid massive amounts of Enron debt, making the company appear much more profitable than it actually was. The house of cards built by Enron eventually collapsed leaving the SEC to sift through the rubble to discover what had actually happened. Also complicit were Arthur Andersen and lead Partner David Duncan. Duncan earned $700,000 annually to manage this account, plus part of Andersen's partnership profit pool. To appease Enron, he apparently did not require many large audit adjustments for several years, and often signed off on financial statements that were, by any reasonable standards, unclear and misleading. This shoddy work and attempts to eliminate key evidence led to Andersen's felony conviction and demise – apparently ignoring its founder's key slogan of thinking st raight and talking straight. [8] In response to the Enron collapse as well as the other companies which went down in its wake, the SEC was forced to up the ante, so to speak, with public transparency and accountability. In 2002, the Sarbanes-Oxley Act was put into place, which drastically altered the structure of GAAP. Through the Sarbanes-Oxley Act, the Public Company Accounting Oversight Board (PCAOB) and the Securities Exchange Commission (SEC) were given the final say over all auditing standards. Registration was required with the PCAOB for CPAs and CPA firms who worked with public companies.Once registered, members must adhere to all standards, principles, rules, and interpretations set forth by the PCAOB. Further restructuring surfaced in 2004 as the PCAOB was set as the authority on public companies (as it pertains to GAAS), while the ASP oversaw private companies. Chuck Landes, a VP with the AICPA, speaks to the changes in an interview with the Ohio Society of CPAs: â€Å"A uditing standards have changed and now call for more attention to the audit itself. Auditing is a serious business and it needs to be taken seriously. You can't be a part-time auditor.I see firms making intelligent decisions about being in the audit business and committing the necessary resources around the audit function. In our new risk assessment standards, having an understanding of the industry is essential. †[9] The unfortunate trend with auditing standards is that a tragic event usually occurs for the foundation to adjust. It is a great system to catch and fix problems, but as the time passes, the scale of the instigating event becomes larger and larger. As long as there are men and women with greed, there will be a need for auditing.Armstrong, Marshall. 1973. FASB will develop broad qualitative standards. The CPA Journal (pre-1986)  43,  no. 000010,  (October  1):  844 Bateman & Co. A History of Accounting & Auditing Standards. February 2002. http://www. bate manhouston. com/newsStds. htm Humphrey W E. 1928. A Friend of Honest Business. Nation's Business (pre-1986),  June  5,  31. Kinney, William R. , Jr. ,  Maher, Michael W. ,  and  Wright, David W. 1990. Assertions-Based Standards for Integrated Internal Control. Accounting Horizons  4,  no. 4,  (December  1) Lasch, Erin. 2002. Chuck Landes is Rewriting Audit History.Catalyst 48-50 Marshall, Bruce. 1958. The Bank Audit. Edinburgh: Houghton Mifflin. Alan Reinstein,  Stephen R. Moehrle,  and  Jennifer Reynolds-Moehrle. â€Å"Crime and punishment in the marketplace  :Accountants and business executives repeating history. †Ã‚  Managerial Auditing Journal  21,  no. 4  (May  1,  2006):  420-435. Raymond, William T. (1935,  July  29). SEC Keeps Investors Informed. Barron's (1921-1942), pg. 8 Richardson, AP. â€Å"The Federal Reserve Board and audits. †Ã‚  Journal of Accountancy (pre-1986) 23,  no. 000006  (June  1,  1917):  4 52. ———————– 1] Marshall, Bruce. 1958. The Bank Audit. Edinburgh: Houghton Mifflin. [2] Richardson, AP. â€Å"The Federal Reserve Board and audits. †Ã‚  Journal of Accountancy (pre-1986) 23,  no. 000006  (June  1,  1917):  452. [3] Humphrey W E. 1928. A Friend of Honest Business. Nation's Business (pre-1986),  June  5,  31. [4] Raymond, William T. (1935,  July  29). SEC Keeps Investors Informed. Barron's (1921-1942), pg. 8 [5] Kinney, William R. , Jr. ,  Maher, Michael W. ,  and  Wright, David W. 1990. Assertions-Based Standards for Integrated Internal Control. Accounting Horizons  4,  no. ,  (December  1) [6] Armstrong, Marshall. 1973. FASB will develop broad qualitative standards. The CPA Journal (pre-1986)  43,  no. 000010,  (October  1):  844 [7] Bateman & Co. A History of Accounting & Auditing Standards. February 2002. http://www. batemanhouston. com/newsStds. htm [8] Alan Reinstein,  Stephen R. Moehrle,  and  Jennifer Reynolds-Moehrle. â€Å"Crime and punishment in the marketplace  :Accountants and business executives repeating history. †Ã‚  Managerial Auditing Journal  21,  no. 4  (May  1,  2006):  420-435. [9] Lasch, Erin. 2002. Chuck Landes is Rewriting Audit History. Catalyst 48-50