Fireworks Essay example -- Chemistry Fireworks Essays

Fireworks How do fireworks produce their brilliant colors and loud bangs? To produce the noise and flashes, an oxidizer (an oxidizing agent) and a fuel (reducing agent) are used. The oxidizer oxidizes the fuel in a very exothermic reaction which produces a brilliant flash and a loud report from the rapidly expanding gases produced. For a color effect, an element with a colored emission spectrum is included. Electrons in atoms can be raised to higher-energy orbitals when the atoms absorb energy. The excited atoms can then release this excess energy by emitting light of specific wavelengths, often in the visible region. In fireworks, the energy to excite the electrons comes from the reaction between the oxidizer and fuel. Fireworks are usually made out of the following items; an oxidizing agent, a fuel (reducing agent), a coloring agent, binders and regulators. These mixed together are what make up the basic fireworks: Oxidizers The first thing in a firework is the oxidizing agent. These produce the Oxygen to burn the mixture. Oxidizers are usually nitrates, chlorates or perchlorates. The common oxidizers are nitrates. These are made up of a metal ion and the nitrate ion. I'll use potassium nitrate as an example. Nitrates only give up 1/3 of their oxygen. The resulting equation would look something like this: 2KNO3 ---> 2KNO2 + O2 The next Oxidizers are chlorates are also made up of a metal ion and then the chlorate ion...

Thesis Sample

Thesis sample ******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 se conds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files yo u download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or su ggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at givemefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. om/phpBB3******GIVEMEFREEART. COM******* About This File Resolution: 1280Ãâ€"720 Run time: 26 seconds Codec Used: photo jpeg File Type: Quicktime Created by: Logan Kenesis Programs Used to make it: After effects Cinema4d Thank you for downloading i hope you enjoy it If you like the art here at giv emefreeart. com Help Support Us here is how 1. Make a donation 2. Sign up for our Newsletter on the homepage 3. Participate in the forums 4. Comment on the files you download 5. Link to our website in your projects or on your website If you have any questions or suggestions please post them in the forum here http://givemefreeart. com/phpBB3 Thesis Sample Lyceum of the Philippines University Research and Publications Center RESEARCH PROPOSAL 1. 0 (Working)/ Title : An Assessment on the Impacts of Gastronomic Tourism in Intramuros Restoration| 2. 0 Name of ProponentFrance Kayla M. VillamorH-444B| 2. 1 College/DepartmentCollege of International Tourism and Hospitality Management| 3. 0 Statement of the Problem Generally, the study seeks to assess the impacts of Gastronomic Tourism in the restoration of Intramuros.The researcher would like to know if the said subset of Cultural Tourism can have a great effect in the program of the Department of Tourism in restoring a heritage site of Intramuros. Specifically, the study aims to answer the following questions: 1. What is the profile of the respondents in terms of: 2. 1 Age 2. 2 Gender 2. 3 Frequency of visit in Intramuros1. 3. a Local tourist1. 3. b. Foreign tourist 2. 4 Reasons for visiting Intramuros 2. What are the programs being implemented to restore Intramuros? 3. 5 By the Department of Tourism 3. By the Intramuros AdministrationAmong these programs, what are for Gastronomic Tourism? 3. What is the current status of Gastronomic Tourism in Intramuros? 4. How can Gastronomic Tourism be beneficial to capture a huge volume of tourists coming in to Intramuros? 5. What are the impacts of Gastronomic Tourism in the restoration of Intramuros? Objectives of the Study (Formulate the research objectives) 1. To collect the profile of the respondents visiting Fort Santiago. 2. To list the programs being implemented to restore Intramuros by the Department of Tourism and Intramuros Administration; and to classify what is for Gastronomic Tourism. . To know the current status of Gastronomic Tourism in Intramuros. 4. To analyze the benefits of developing Gastronomic Tourism in capturing a huge volume of tourists coming in to Intramuros. 5. To enumerate the effects of Gastronomic Tourism in the restoration of Intramuros. | 4. 0 Background of the Study (Discuss the significance of the study, how the study contributes to existing knowledge, social relevance of the study, basic assumptions as well as the scope and limitation of the study) World Tourism Organization (2009) defines Tourism as, â€Å"It omprises the activities of persons traveling to and staying in places outside their usual environment for not more than one consecutive year for leisure, business, and other purposes not related to the exercise of an activity remunerated from within the place visited. † Tourism in general has two forms; Mass Tourism and Alternative Tourism. Mass Tourism represents the traditional transportation of large scale of people in a short period of time, while Alternative Tourism represents a modern small-scale tourism.Furthermore, Alternative Tourism is classified from Natural Tourism, Cultural Tourism, Events Tourism, and other forms of Tourism. UNWTO’s Tourism 2020 Vision forecasts that international arrivals will reach 1. 6 billion by the year 2020. East A sia and the Pacific is on the second place in the top three regions that are expected to have a high volume of tourist arrivals of with a number of 397 million. According to the Department of Tourism (DoT), the volume of tourists from January to April 2012 has increased by 14. 61% from last year’s 1,306,944 to this year’s 1,497,851.Koreans are still in the 1st rank on the most numbered of tourist which accumulates to 330,343 which is 22. 05% of the total visitor inflow. Followed by Americans with a figure of 239,978 which is 16. 02% of visitor share. National Statistical Census Board (NSCB) used the 2010 data from DoT offices and come up that Metro Manila has 2. 3 million domestic arrivals. (Expat, 2012) One of the most popular tourist destinations in Manila is the walled city of Intramuros. It was built on 1571 by the Spaniards during their occupation.It came from Latin words â€Å"intra muros† which literally means â€Å"within the walls†. It is the old est district in Manila that is surrounded by thick, high walls. (Philippine Country) In 2003, former DoT Secretary Richard Gordon has chosen Intramuros to be the venue of â€Å"Best of Regions† – a year-long event for the â€Å"Visit Philippines 2003†. (Manila Bulletin, 2003)————————————————- In able to help in the preservation of the historical place of Intramuros, the researcher aims to assess the impacts of Gastronomic Tourism in the area. ———————————————— | 5. 0 Significance of the Study Research is an important tool to help specific group/s of individual to test, to evaluate, and to discover new things that will be later beneficial to them. Developing Gastronomic Tourism in a historical place like Intramuros can have a great effect to th e local community and to other related areas of Tourism. This study aims to benefit the following groups. 1. Department of Tourism. An increase in the volume of tourists coming in to your locality is a good indication of a growing industry.It is directly proportional to employment, income, and infrastructure. It also reflects the potential of the place in the field of tourism. 2. Intramuros Administration. The result will give them the information on how can Gastronomic Tourism affects the tourism business in Intramuros. 3. Travel Brokers. This includes Travel Agents and Travel Wholesalers that offer tour packages in Intramuros. They can attract more tourism consumer especially foreign tourists by including a more personal Filipino experience than their usual travel pattern. . Foreign and Local Tourists. One of the reasons why people travel is to satisfy their gastronomical cravings. Giving them the chance to experience authentic Filipino cuisine from different regions of the countr y by just visiting one place can help them to save time and money. 5. LPU. A huge part of the school’s population is from the College of International Tourism and Hospitality Management; hence this research may be useful to the students from the said college as their reference material. 6.Future Researchers. Tourism and Culinary related courses are now on its peak; the result of this study can give other students further information that they can be used in the future. | 6. 0 Scope and Limitation (with population and sample) The study will focus on Gastronomic Tourism, a subset of Cultural Tourism, wherein the researcher will enumerate all programs being imposed by the Department of Tourism and Intramuros Administration in order to restore the heritage site of Intramuros.This information will be used in weighing the impacts of Gastronomic Tourism in restoration of Intramuros and in weighing the current status and development of the said subset of Tourism. The researcher will give out survey questionnaire which will be delimited to international and domestic tourists coming in at Fort Santiago, Intramuros. The researcher will get the average number of tourist (N) from July 9 to 11, 2012 at 8a. m. to 5p. m. and will use the Slovin’s formula to come up to the total number of respondents (n) that will be used in the study.There will be an age bracket to maintain the reliability of data that will be gathered. | 7. 0 Working Bibliography (Include bibliography and web bibliography) 1. www. world-tourism. org 2. Best of Metro in Intramuros. Retrieved from October13, 2004, http://www. travelsmart. net/article/105571/ 3. Intramuros Manila Philippines. Retrieved from 2006, www. philippinecountry. com/philippine_tourist_spot/intramuros. html 4. Ramos, R. (2012, June24-July7).Battle Over Top Tourist Destination Not Over Yet? Expat, pp. 1| 8. 0 Gantt Chart of Activities| Type of Activity| June| July| | | | Gantt Chart| | | | | | | | | | | | | | | | | | | | | R efine your topic with your advisor| | | | | | | | | | | | | | | | | | | | | Approval of topic| | | | | | | | | | | | | | | | | | | | | Draft of chapter 1| | | | | | | | | | | | | | | | | | | | | Submission of research proposal chapter 1| | | | | | | | | | | | | | | | | | | | | 9. 0 Research Related Costs| |Details| Amount (in Pesos)| Printing| | Panel Fees| | Research Binding (LPU Publications Office)| | 10. 0 Profile of ResearcherName: France Kayla M. Villamor Age:20 Gender: Female| | Birthdate: July 17, 1992 Course: BSIHM-HRA| | | | Proposal Evaluation Rating: _______| Endorsed by:Leonardo Hogar D. R. D. M_______ | Evaluated by:Joseph Monzon_______________| Evaluated by:_Dr. Gerald Abergos| Research Adviser | Research Panelist| Research Panelist|

Childhood Depression And Attention Deficit Hyperactivity...

Childhood Mental Disorders, such as anxiety, depression and attention deficit hyperactivity disorder, are chronic health conditions that present between birth and age 18.1 Mental disorders are characterized as a â€Å"combination of abnormal thoughts, emotions, and behaviors†2 that may impair a child’s functioning in school, at home, and in everyday life. They are caused by a combination of biological and environmental factors i.e. a family history of anxiety and living below the poverty line. CDC estimates that twenty percent of children in the United States currently suffer from a diagnosable mental disorder3 yet 75-80% of affected individuals do not receive necessary mental health services.4 The underutilization of mental health services may†¦show more content†¦$1 billion is spent annually on medical costs associated with children and adolescents’ attempted and completed suicides, 90% of which are committed by mentally disordered individuals. Mental disorders also impose devastating costs on children’s social and emotional wellbeing by impacting the child’s ability to regulate impulses and emotions, understand feelings, develop empathy and confidence, form relationships, and communicate effectively. Children with unidentified mental disorders experience increased rates of involvement with the Juvenile Criminal Justice System. The National Alliance of Mental Health estimates that more 70% of incarcerated youth have at least one diagnosable mental disorder. Adolescents with mental disorders are also significantly more likely to make lower grades and to drop out of high school; 10% of high school dropouts may be attributable to untreated mental disorders. III. Landscape President Obama In his 2013 budget proposal, President Obama set forth the Now Is The Time initiative, which emphasized the need to place mental disorders in young children and adolescents on the national agenda. President Obama proposed a $235 million dollar school-safety and mental health plan that would focus on the prevention, early identification, and treatment of mental disorders by training teachers to identify signs of

The Driving Hormone Controlled From The Pituitary Gland

Testosterone, a key element in the genetic makeup of all human beings. The driving hormone controlled from the pituitary gland. This hormone dictates the sex drive of the male human being. However, this hormone also leads people to believe that males should act and be a certain way. The concept of hegemonic masculinity, where hegemonic is defined as ruling or dominant in a social class, and masculinity is defined as possession of the qualities traditionally associated with men (Morettini, 2016). It originated with concepts such as masculine fundamentalism, which was a form of promoting dominance of a man in a household of married men (Frances Ester, 2013, p. 143). In today’s contemporary society, hegemonic masculinity is a key problem.†¦show more content†¦Paul’s High School, I have been subjected to many stereotypes. I am an Asian-Canadian male who identifies as a cisgender. In the context of high school and in Canada, I am a minority. However, I can call mys elf privileged, being able to go to a school such as St. Paul’s. On the other hand, going to a school such as St. Paul’s has downsides. I was subject to racism and looked down upon because of my height and frame. In addition, I was always told to man-up to create a sense of maturity and I was pushed to my limits to create a person who had my same image, however this person was much bigger and stronger. My achievements were looked down upon because whenever I achieved a high grade, it was always because â€Å"I was Asian.† All this accounted into a pressure that was built up, a sense that I was not good enough and a sense that I should be what the society’s definition of a man should be. I wondered as I got older, do we really get more mature. Do boys really become men, if all they are expected of is to be hegemonic and dominant. The real men, are those who have the confidence to create waves in the stalemate ocean of life. 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Renaissance Family Values and Their Significance to As...

Renaissance Family Values and Their Significance to As You Like It When I began my research for this paper, I did not have a good understanding of the term Renaissance. Therefore, I thought that it was a good idea to clarify on this before I tried to learn about what family life was like at that time, and I also thought it might be interesting to look at Shakespeares family. The word Renaissance means rebirth and refers to the 15th Century, between the years 1350 and 1600 (Greene Malvasi, par. 1). At this time, there were many changes being undergone, and one of the most important changes was the reappearance of cities, which influenced many aspects of life, including the structure of the family (Greene†¦show more content†¦2). A childs parents arranged most marriages, and the details were often worked out well in advance, maybe even when the children were still in infancy (Greene Malvasi, par. 3). A marriage for love was looked upon as ludicrous, whereas marriages were arranged to add to a familys wealth or stature (Greene Malvasi, par. 3). However, we the readers know how those young children of wealthy families in Shakespeares plays were. In A Midsummer Nights Dream, Hermia, Eugeus daughter, is promised to the noble Demetrius. Yet she loves Lysander, and runs off with him to be married in a place outside of her fathers rules. In real R enaissance life, children of noble birth ran a great risk if they tried to marry with out the approval of their parents, as they would be left without any resources (The Age of Marriage, par. 5). This would be a foolish thing for a child to do, especially a male child or a son, as male primogeniture was the law of inheritance. Male primogeniture means that the eldest son inherits everything, even if the eldest child is a girl, unless provisions are made for younger sons (Heirs and Inheritance, pars. 1-2). 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Among the most influential thinkers of the time were the Italian humanist Leon Battista Alberti, the Florentine politician Niccolà ² Machiavelli, and theRead MoreThe Divine Comedy1705 Words   |  7 Pageswith the Renaissance in Italy, brought about a literary revival. One of the writers that influenced this revival is Dante Alighieri, a 13th century poet from Florence, Italy. His world famous epic, La Commedia, or more commonly known as The Divine Comedy remains a poetic masterpiece depicting truth and sin. The Divine Comedy, through the journey into the three hells, expresses a universal truth of good versus evil. Alighieri’s life of heartbreak with the influences of other famous poets like Homer

What is Post-Modernism, functionalism and Marxism Free Essays

What is Post-Modernism, functionalism Marxism? What is ‘The Matrix’? And what have these three got to do with ‘The Matrix’? These questions are very difficult to answer some would say and others wouldn’t have much of a problem. Firstly, Post-Modernism, some claim, is replacing modernity. It’s being done by the loss of faith in science and rationality. We will write a custom essay sample on What is Post-Modernism, functionalism and Marxism? or any similar topic only for you Order Now These types of thoughts developed mainly from the 1980’s onwards and increased sceptism about theories of a better future. However these thoughts are in a relativist position, which denies that there are absolutes in any area of human knowledge. People believe that social positions of the informer are informed. Secondly, Functionalism means â€Å"structures, which fulfil the objective to maintain a system†. This basically means functionalists try and maintain order and peace in society. Lastly there’s Marxism. This is totally the opposite to a functionalist perspective. Marxism tries to create conflict between people and it always picks up on the negative views within society or organisations. You’re probably thinking what has all this got to do with ‘The Matrix’? Well, ‘The Matrix’ as we all know was one of the biggest hit films in America and the UK. It is all about the future and what the world is really like. How it’s seen through selected individual’s eyes. Keanu Reeves stars as ‘Neo’ in the movie, and ‘Neo’ means the one in a foreign language. The Matrix is known as a system, a computer. The Matrix basically being the Planet Earth. At the start of the movie ‘Neo’ is an ‘everyday’ individual, working with computers for his living until he begins to receive eerie messages on his PC and peculiar phone calls. This shows a functionalist and working class perspective as he’s an ordinary guy and lives a normal life earning money for his living. After this Neo is given an instruction which said to ‘Follow the sign’. The sign being a white rabbit on a females shoulder. Here we can see that this is completely un-natural, who hacks into computers and telephone lines to show a dull message? At first he was totally against going further with the matter but then he didn’t no what to do. This shows a Post-Modernism type of view as he’s undecided in what he wants to do. However ‘Neo’ was very curious and he decided to follow the sign. This again shows a form of Post-Modernism as he wants to know what’s behind all these ‘Signs’. Having followed the white rabbit he’s led to a club where he meets a lady called Trinity who begins to show Neo things he’s never seen before. After all this Neo wakes up in his bedroom, as if nothing has happened but he still remembers everything. So this is a type of modern view, bringing Neo back to the ‘Truth’ and ‘Reality’ part of the universe. The following day he meets again with this lady named Trinity and she shows him ‘The One’, Morpheus. Morpheus is the leader of the group at present. Neo is taken into a room where he is given two options, one where he has the option to take a red pill or the other where he takes a blue pill. The red pill keeps Neo in the ‘fantasy’ land and the blue which takes him back to his normal life where he forgets everything. Neo decides to take a really big chance and stay in the land of fantasy and takes the red pill. This shows a major type of Post-modernism, wanting to know more, wanting to know about other realms, and basically being really curious. It also shows a modern view as it didn’t take much time for him to decide what he wanted to do. Having taken this pill Neo is ‘Re-Born’ in a totally different way and is picked up by this strange looking creature and is thrown down this shoot to the other crew members. A number of people would definitely say this is creating a Jesus like sense; being ‘Re-Born’ and again this could cause conflict between some groups. So Neo decided to leave his ‘modern’ style life and live in another ‘Realm’. A few tests are run on Neo and he is given the all clear through Morpheus. Neo meets all his other crew members, some of their names being Tank, A-Poc and Switch. After this Neo is taken to a computer program where he battles with his leader Morpheus, Neo begins to realise he can do things he had never done before, such as fighting Kung-Fu style. Some may argue that this is a type of conflict or Marxism as he is being taught how to fight. Neo is also taken into a computer program where he is told to jump between two buildings which a really high and really far apart. Morpheus shows him how to do it, Neo tries to believe he can do and jumps. However he was unsuccessful, so this is trying to make Neo believe something he cannot do at the moment. So he fails the jump but is still alive as it was only a computer program. Neo begins to believe even more. Neo is taken back to the crew where he sleeps. Later on Neo is taken on a mission with his crew into ‘The Matrix’ where they are attacked by ‘Agents’, these are people who are against Morpheus and would take any measure to kill any one of them. In a way this shows reality because there are some people out there who are willing to kill an individual at any expense. The group could be a Marxist group because all they want to do is create conflict between each other. Again some can argue that Neo’s group are doing the same. Neo and the rest manage to escape excluding Morpheus, who is beaten and taken away with the Agents. Again this is a Marxist perspective as the agents are trying to create conflict. The only way of exiting ‘The Matrix’ is by receiving a phone call on selected telephones. These phones take them back to the ‘Real World’. This is a post modernist point of view as this wouldn’t normally happen in the world as we know it. Tank manages to get back safely and decides to cause a big problem. He agreed with the ‘Agents’ that he would do anything to get out of the ‘Real world’ and return to ‘The Matrix’. This is definitely a Marxist view, as he is trying to create conflict whereas the other crew members are trying to create some form of order in the ‘Real World’ while they battle it out with tank. Unfortunately for tank he is defeated and the rest manage to get back safely. They all begin to panic about Morpheus because they know that if anyone dies in ‘The Matrix’ dies in the ‘Real World’. Neo decides its time for him to shine and takes the matter into his own hands. This again can be seen as a functionalist perspective as he wants to create order but in order to do this he is going to create conflict. He returns to ‘The Matrix’ along with Trinity and seeks out Morpheus. The two groups battle it out and finally they reach a result. Neo defeats the ‘Agents’ and realises he had powers which he never knew he had. However, Morpheus dies and Neo takes over the role of being ‘The One’. Overall we can see that there are functionalist, Marxist and Post-Modern perspectives throughout the whole of the film. Some for good, some for bad, but which are which is for you to decide. At times it’s about your own personal views or opinions. How to cite What is Post-Modernism, functionalism and Marxism?, Papers

Auditing and Professional Practice Process of Auditing

Question: Describe about the Auditing and Professional Practice for the Process of Auditing. Answer: Case Study 1(a) It is customary for the auditor to be well prepared in advance before the start of actual process of auditing. For this purpose, it is essential that the auditor draws a plan taking broader understanding of the nature of business of the client and the industry conditions. Planning helps the auditor to allocate appropriate amount of resources to the right areas (Ernst Young LLP, 2012). In this context, following major issues have been identified as in the current case of City Ltd from planning view point: The evaluation of the audit risk needs to be made cautiously because the business conditions are adverse for City Ltd. There is overall industrial downturn in the construction industry in Australia, which gives rise to the risk of material misstatement. The company has under processed projects for which no buyer has yet been found. This situation gives rise to significant business risk (IAS 300, 2009). The risk of top management manipulating the financial performance is high. There may be window dressing of financial statements, thus, the auditor should plan extensive checking (IAS 300, 2009). Major areas for extensive checking should be revenues, accounts receivables, and cash. Case Study 1(b) In this case Web Ltd has expanded its IT capabilities through installation of new computer software. In the connection following audit planning issues have been encountered: There would be a change in the accounting process and consequently other internal processes, having bearing on the internal controls, will also undergo a change (Millichamp, 2002). The auditor must consider a thorough evaluation of the internal control system of the company. The auditor has to consider the overall impact of change in the information system on the audit risk (Millichamp, 2002). Case Study 1(c) Beauty Pty Ltd has established an overseas branch, which the main event that the auditor needs to consider while preparing overall plan for the audit. In this regard, there are various planning considerations for the auditor as detailed below: The inventory is transferred to the overseas branch from the domestic unit; therefore, the auditor should plan to check internal controls in relation to inventory transfer (Gramling, Johnstone, and Rittenberg, 2012). Assessing the materiality of overseas operations, the auditor should plan the resources needed to be allocated for the verification of the breach operations. The auditor should consider the risk of fraud and error in relation to the overseas operations and analyze the impact of that risk on the overall audit of the company (Gramling, Johnstone, and Rittenberg, 2012). Case Study 2(a) The test of controls is the process employed by the auditor to assess the adequacy of the internal control system. Thus, the focus of test of controls is on verifying and assessing that whether the internal control system of the company is adequate for the purpose (Gramling, Johnstone, and Rittenberg, 2012). However, the substantive approach is followed when the auditor desires to verify an amount of financial statements. Substantive testing entails more rigorous and in depth checking and it helps the auditor to collect corroborative evidences. Therefore, it could be inferred that its the purpose that forms the basis for selection between test of controls and substantive testing. Further, the initial risk assessment of the auditor also plays crucial role in deciding as whether to apply test of controls or substantive tests. Case Study 2(b) Audit approach refers to the methodology adopted by the auditor. In the cases involving high risk, the auditor adopts risk based audit approach, which requires auditor to maintain professional skepticism and alertness throughout the audit. Thus, it is the risk factor that affects the auditors mind set and thus, the audit approach (Gramling, Johnstone, and Rittenberg, 2012). At the planning stage, the auditor assesses the inherent and control risk to evaluate the risk of material misstatement in the financial statements. If the auditors assessment is that the combined level of inherent and control risk is high, it would be necessary for the auditor to adopt more rigorous checking. The increased extent of verification will help to reduce the detection risk low and thereby controlling the overall audit risk within the risk appetite. Case Study 2(c) Depreciation is the material item of expenses to be verified by the auditor, thus, it is crucial that the auditor deals with it carefully. The auditor should be completely satisfied with the accuracy and completeness of the amount disclosed as depreciation in the books of accounts. In order to ensure that the amount of depreciation as shown in the books of accounts is correct, the auditor should perform the following procedures: The auditor should perform recalculations by computing the amount of depreciation himself and cross verify the results with the books of accounts (Gramling, Johnstone, and Rittenberg, 2012). Further, the auditor should ensure that proper internal controls are in place to safeguard assets. Apart from that the auditor should also check completeness assertion to ensure that the all assets which should have depreciated have in fact been depreciated. For this purpose, the auditor should consider physical verification of the assets and tally the results with the books. Case Study 3 The financial reporting is the process of preparation of financial statements which comprises of income statement, balance sheet, and cash flow statement. These financial statements are prepared to communicate the required information to the investors and other stakeholder such as government and lenders. Thus, the question of reliability of the information communicated to the group of stakeholders arises, which gives rise to the need of auditing. The auditing is carried out by an independent third party to verify that the information communicated through the financial statements is true and correct. Thus, in this way the auditing and financial reporting is linked to each other (Gramling, Johnstone, and Rittenberg, 2012). Further, it is also important to note that auditing increases credibility of the financial statements prepared by the entity and generates faith in the stakeholders. Thus, it is inevitable to carry out auditing after preparation of the financial statements (Gramling, Johnstone, and Rittenberg, 2012). References Ernst Young LLP. 2012. Ernst Young Tax Guide 2013. John Wiley Sons. Gramling, A.A., Johnstone, K.M., and Rittenberg, L.E. 2012. Auditing. Cengage Learning. IAS 300. 2009. Planning an Audit of Financial Statements. [Online]. Available at: https://www.ifac.org/system/files/downloads/a016-2010-iaasb-handbook-isa-300.pdf [Accessed on: 09 December 2016]. Millichamp. A.H. 2002. Auditing. Cengage Learning EMEA.