Meteorologist: What do they do? Essay

Meteorologists are very involved in the world today. You might see them on T.V or hear their voice on the radio. Wherever they are they help you in many ways. The word â€Å"meteorology† refers to the Greek word meteoron. Meteoron refers to an astronomical phenomenon. The science of meteorology was eventually referred to the study of the atmosphere. Meteorology is the study of the atmosphere. Meteorologists, also known as atmospheric scientists, study the atmosphere’s physical characteristics, motions, processes, and the way it effects the rest of our environment. High school students interested in meteorology should take as many classes as possible in mathematics, physics, chemistry, mechanical drawing, and physical science. A bachelor’s degree in meteorology is the minimum job requirement. A master’s degree is necessary for most positions and a Ph.D. is required for most research positions. Most colleges and universities have meteorological programs. You must be good at reading comprehension, critical thinking, active learning, writing, and mathematics. Meteorology includes instruction in atmospheric chemistry, physics, weather dynamics, climatology and climate change, weather simulation, forecasting, climate modeling, mathematical theory, and the studies of clouds. After four or more years of sweating through exams, and slaving into the wee hours of the morning to complete term papers it’s time for your next challenge- getting a job. One of the best places to start is by asking questions to recent graduates who have found jobs. After asking questions you should attend seminars and workshops that your school may have on resume writing and interviewing. The federal government employs more than four-tenths of all meteorologists, therefore they are the largest employer. The second largest employer is the National Weather Service and the third is the Department of Defense and Armed Forces. Others work for stations and companies. Financially, meteorologists have a good outlook. Meteorologists who work for  the National government with a bachelor’s degree in meteorology make around $19,500 to $24,200 a year. A master’s degree earns about $24,200 to $29,600 a year and a Ph.D. earns about $35,800 to $42,900. Most experienced meteorologists make around $46,000 a year. Meteorologists work very hard to be what they are. They go through many years of college and hard work. Meteorologists are also very involved with the world today. Without them we would not know if it would rain or be sunny today.

Children of Abraham

Laura Laws, Nick Skinner, Sarah Swain INT – 244 Collaborative Learning Assignment Professor Anthony Colombo March 24, 2013 Children of Abraham The Exodus event laid an important foundation for God’s redemption plan for humanity and it is clearly recognized in Islam, Judaism and Christianity. The purpose of this essay will be to discuss the historical, social and spiritual metaphor for the Exodus experience for Judaism throughout the ages. We will also discuss the ways in which the Exodus experience might parallel the salvation, conversion and the sanctification experience in Christianity.Finally we will discuss the way Islam views the Exodus experience different from that of Judaism and Christianity. By answering each of these questions effectively we hope to gain a new understanding of what God was doing for future generations through each belief. While researching the history of Judaism we see that God lays out the plan and purpose for His chosen people; we also see t he people proving their lack of desire to live according to this purpose.Even though the people of Israel were God’s chosen people, they continually failed to meet His expectations and often did whatever they wanted because they could; this included worshipping other gods. As time went on the influence became stronger until the voice and purpose of God could only be heard by a few. The teachings of Judaism are often centered on ethical or ethical-historical monotheism; meaning that professing Jews, of various backgrounds, believe in the one and only God, the God of Israel (Baron, 2011). The Exodus can be seen as prophesy as far back as Abraham.God spoke to Abraham about the bondage of Israel in Egypt and said that after a time of servitude, there would be relief. God used the great darkness and the smoking furnace to let Abraham know that their servitude to Egypt would last four hundred years and then â€Å"they will come away with great wealth† (Genesis 15:14, NLT). G od knew that there were many trials ahead under Pharaoh’s empire but in the end the Israelites would overcome (The Exodus, 2010). The social experiences began when the Israelites crossed the Red Sea. Through Moses, God commanded this large body of water to recede and let the people pass on dry land.Once they were through to safety God allowed the water to fall on their enemies and take them out. It was time for celebration; they were a free people with nothing else to fear but God; at this point the stopped to celebrate their first Passover. While leaving in such a hurry their bread had not had time to rise so every year when the Passover is celebrated we remember by not eating anything with yeast in it. When the Israelites began to travel they were led by a cloud during the day and a pillar of fire by night. Since food and water were not always available to them God provided them with Manna and spiritual water.These two things reminded them (and us) that God is always provid ing for us the things we need: physically and spiritually (Deem, 2008). The journey also brought them closer together as people. They were all suffering the same and so they were able to cling to one another and reach out for guidance. As God lead the Israelites out of Egypt and slavery He began to test them to see how faithful they would hold to Him. They were faced with a harsh and relentless environment that yielded little food and scarce water. They had to turn to God to provide for them because if not, they all would have perished in months.God provided daily manna for food and water from a rock; as long as the people relied on Him, He provided. The Exodus experience not only provided a historical, social and spiritual metaphor for Judaism but it also became the foundation for the salvation, sanctification, and conversion experience in Christianity. The Exodus experience shows us an interesting parallel with the metamorphosis of salvation in the Bible. The Old Testament story o f redemption provides a pathway for the New Testament metaphor of spiritual deliverance (Ryken, 1998).God lead the Israelites out of slavery and guided them safely throughout the challenges that they faced as a nation. Now, by accepting Jesus, the Holy Spirit will lead us throughout the trials that face us. The prophecies throughout the Old Testament show how God sanctified the people of Israel after leaving Egypt. It starts in Genesis 12:1,2 â€Å" The Lord said to Abraham leave your country, your people, and your fathers household and go to the land I will show you. I will make you into a great nation and I will bless you; I will make your name great, and you will be blessed. This promise made by God sets the stage for the Israelites to be brought out of Egypt. I feel this experience can be compared to sanctification because God made Abraham and his decedents holy. Sanctification is to become holy. Exodus 31:33 tells us â€Å"You are to speak to the people of Israel and say, abo ve all you shall keep my Sabbaths, and for this is a sign between me and you throughout your generations that you may know that I, the Lord, sanctify you. † Exodus 26:2 says â€Å"Consecrate to me all the first born, whatever is the first to open the womb among the people of Israel, both of man and of beast it is mine. Also in Exodus 30:25 â€Å"You shall concrete them, that they may be most holy, whatever touches them will become holy. † I think the most important piece of scripture showing how the Exodus experience parallel’s sanctification can be found in Exodus 29:34: â€Å"There I will meet with the people of Israel, and it shall be sanctified by my glory. † The act of conversion is to accept God. In the time of the Exodus experience many in the land were pagans. God would use things like the bringing the Israelites out of Egypt to the people he is real, this was for anyone that did not believe in him.Exodus 11:3 tells us â€Å"and Jehovah gave the people favor in the sight of the Egyptians. † Ephesians 2:8 tells us â€Å"For by grace you have been saved, through faith, and this is not your own doing; it is the gift of God. † Mark 16:16 says â€Å"Whatever believes and is baptized will be saved, but whatever does not believe will be condemned. † God shows us his awesomeness over and over again thru different stories in the Bible. These stories in ancient times when they happened they showed others the power of God. In today’s society these stories still serve to show people God’s greatness and bring them to Christ.When it comes to the Exodus experience there are some significant differences in views between that of the Christian and Judaism faith compared to that of the Muslim faith. The Christians, Jews, and the Muslims agree that Pharaoh had enslaved and oppressed the Jews. They also agree that Moses was used to help gain their freedom and led the Jews out of Egypt. It is in the description of these events that these religions share different views on. These differences range from important details about some of the people found in Exodus as well as the omission of some very important events.Starting with some of the smaller differences for example, one of the first discrepancies is that of the caretaker of Moses. According to the Holy Bible, Moses was placed in a basket and then put into the river. He was later found by Pharaoh’s daughter who in turn paid Moses’ mother to nurse him. He was then later returned to Pharaoh’s daughter to be raised (Exodus 2:5-9). The Qur’an states that Moses was found by Pharaoh’s household and was raised by Pharaoh’s wife (The Exodus, n. d. ).These small differences continue in the fact that the Qur’an does not mention the city of Ramses when it describes the Jews Exodus from Egypt. Although these differences in views seem minor, they begin to add up when looking at the big picture. Some o f the real different in views began with the description of the plagues. While the book of Exodus in the Holy Bible describes in great detail the ten plagues used by God to bring down divine chastisement on Pharaoh and his people, the Qur’an briefly mentions five plagues that can be an exaggeration of natural phenomena: flooding, locusts, lice, frogs and blood (The Exodus, 2010).The most important difference in views of the plagues would have to be the plague of Death of the Firstborn. While the Qur’an does not mention this, it can be found in (Exodus 11:4-5). It was this plague that the Jews sacrificed a lamb, using its blood to mark the door of their households so that the angel of death would pass over their house, sparing the life of the firstborn. This plague would lead to the celebration of Passover and be a foreshadowing of the Sacrifice that Jesus would make for the sins of man.While both Judaism and Islam fail to see Jesus Christ as the Son of God, both Judais m and Christians feel it is important to have a personable relationship with God. The religion of Islam is different in the fact that salvation does not come through a personable relationship with Allah and can only be found in abiding by the four pillars. That being said, for Christians and Jews Exodus is more about a God who saved them from slavery because He cares for His people and wants a personable relationship with them.While for the Muslims, Exodus is more about the persecution of Pharaoh who caused depravity among Allah’s people. The Exodus experience offered a new hope for the people of Israel and a foundation for Islam, Judaism, and Christianity. Even though several differences are seen between the religions, they all pulled from the same experience. From this we can learn that not everyone views an experience the same but what they take from it is equally important. It was an enlightening experience for all of Israel that can still be seen today.References The Exo dus. (2010) Retreved March 18, 2013, from, http://jews-for-allah. org/israel/archaeology/exodus-moses-bible-quran. htm Ryken, L. , Wilhoit, J. , and Longman III, T. (ed. ’s), (1998), Dictionary of Biblical Imagery, USA:Intervarsity Press. Deem, R. (2008). Evidence for God, retrieved March 16, 2011 from http://www. godandscience. org/apologetics/christianity_is_too_old-fashioned. html Baron, S. (2011). The History of Judaism retrieved March 16, 2011 fromhttp://history-world. org/history_of_judaism. htm.

How does culture affect politics Essay Example | Topics and Well Written Essays - 1000 words

How does culture affect politics - Essay Example The shared beliefs and norms usually define people’s expectations and how they should deal with issues once they arise. It affects the way people think and the processes of communication. Culture shapes a person and how he or she views the world. People’s identities are defined by their belief system, and people are satisfied that they belong to a certain community. On the other hand, politics is defined as shared symbol system. It links members of a group to a certain leadership system. Thus, the essay critically discusses how culture affects politics. Ideally, every country has a political culture which is defined by the shared values, norms and belief systems. The shared beliefs define the relationship between government and the citizens. People are brought together in a nation by heritage and language which defines how people should relate with one another. In a nation, people are held together by ideologies, patriotism and religion. Countries have different type of ideologies such as communism and capitalism. A nation will choose the type of ideology to adapt depending on the beliefs, norms, and values a country uphold (Skocpol 23). Consequently, culture has a powerful influence on people’s behaviors and thoughts. In the world today, interaction between different nations has resulted to change in people’s culture. People from different parts of the world share their views on different issues hence affecting their belief system. As a result, the political systems have been altered as a result of the change in different cultures. Through the shared ideas and principles, the political systems in most parts of the world have changed (Robert 166). Subsequently, a political system refers to the learned beliefs about a political system and how they operate wsith certain political boundaries. Political culture affects the way people see their political world and the value they give to it.

Initial topic proposal Essay Example | Topics and Well Written Essays - 750 words

Initial topic proposal - Essay Example It is so bad that the ethnic difference itself becomes a cause of conflict because unidimensional and simplistic presentation of conflict between ethnic groups. This topic is important because the negative representation of the minority groups is the major source of conflict between ethnic groups. Moreover, media as the societal mirror play an important role in shaping social functions of the society, as well as the perception of the public towards several issues. In addition, portrayal of diversity in media programs make the public develop a positive attitude towards the minority groups while misrepresentation and underrepresentation lead to a negative attitude towards the minority groups. Racial profiling is an enduring culture since the days of our ancestors that has dominated the social society to date. This means that several elements of the society including media are widely influenced by racial profiling. In a The Criminalisation of Ethnic Groups: An Issue for Media Analysis, Marcello Maneri  &  Jessika ter Wal (2005) reveal the composition of newsrooms reflect on an unequal distribution of power between the White majority and the Black minority. This prejudice and discrimination within the newsrooms produce the stereotyped portrayals of racial groups in the media. In another article titled A Long Way to Go: Minorities and the Media, the author expands on the view that media is the number one teacher of stereotype in the community whether intentional or unintentional (Cort, 2011). The media has a powerful image on the public, and thus, the image they portray of the minority groups is what other people in indirect contact with this group take to be true. Furt hermore, he notes that depicting the minority groups negatively by the media has driven them to create their own shows, magazines, radio, newspapers, and television shows where they can

Abraham Lincoln' Political Religion Essay Example | Topics and Well Written Essays - 2000 words

Abraham Lincoln' Political Religion - Essay Example Even though Lincoln never proved himself to be an ardent abolitionist he strongly protested against the extension of slavery to other territories. He emphasized the concept of self-government and strongly believed that the Founders of the Constitution foresaw the abolition of slavery in America in the long run. Lincoln makes it clear that even though the Declaration of Independence was formed by the representatives of thirteen States of the confederacy out of which twelve were slaveholding communities they made provisions in the Constitution to the abolition of slave trade in the long run. However, unlike the abolitionists Lincoln sought to address the issue of slavery within the limits of the Constitution and later his speeches and presidential debates explicitly reinforce his anti-slavery sentiments. This paper seeks to explore Guelzo’s argument that the Declaration of Independence formed the Scripture of Lincoln’s political religion and in doing so the paper also sho ws how Lincoln has accommodated his political ideologies with the Constitution that binds the Union together. In his 1854 campaign one can find Lincoln upholding the constitution, the Union and the good will of the Founders. He makes it clear that the Founders were always against slavery and they took special efforts to stop the spread of slavery into the Old Northwest Territory. For him, the Founders â€Å"could not avoid the unpleasant fact that slavery already existed in the Southern states of the Union, but they had regarded its existence as an anomaly and they tolerated its continuation there as an â€Å"argument of necessity† for establishing the national Union† (Guelzo 185-86). Lincoln also goes on to purport that even Missouri winning the administration as a slave state in 1820 and its slave status was only a concession aimed at further spreading slavery into the West. One can also find Lincoln repudiating Douglas’s arguments in favor of the doctrine of self-government and popular sovereignty. While Douglas justified the Kansas–Nebraska Act of 1854 that allowed settlers in the territories to determine through Popular Sovereignty whether they would allow slavery within each territory, Lincoln was well aware of the dangers of Kansas-Nebraska. Douglas was of the opinion that â€Å"slavery had to be given its chance in the territories because it was the right of free settlers to exercise their popular sovereignty in choosing their own kind of government† (Guelzo 186) whereas Lincoln argued that popular sovereignty would subvert the principle of self-government as this would offer a choice for slavery. During his 1859 campaign speeches in the Ohio, Indiana, and Wisconsin Lincoln repeatedly asserted that the even though the Founders sought to restrain the spread of slavery in the territories Douglas and Kansas-Nebraska had wrecked that bargain by trying to extend slavery across the nation. While Douglas argued that popular sovereignty would enable territories to refuse slavery Lincoln held that slavery could never cease to exist unless and until it is prohibited by law. He also observed that in such territories and states where â€Å"slavery was not prohibited, it was established† and the Northerners were kept free due to the â€Å"explicit congressional legislation embodied in the Northwest Ordinance, banning the extension of slavery† rather than by the logic of popular sovereignty (Guelzo 230). Similarly, Lincoln regarded slavery as a total destruction of self-government. For him, the white man not only governs himself in self-government but also displays despotism by governing the blacks. Thus, Lincoln made

Intellectual Property Rights Infringement of TV Productions Essay

Intellectual Property Rights Infringement of TV Productions - Essay Example The UK law does not require copyright to be registered as trademarks, designs and patents. A copyright in UK is created automatically with the creation of the work. Therefore, it can be enforced in case of infringement without prior registration in UK. Conversely, the other member countries of the Berne Convention require that copyright should be registered to create evidence of original author of the work and the time of creation. This way it assists the courts in deciding copyright infringement cases. In UK, there is no such mandatory requirement to register for enforcement of copyrights in the courts. Likewise, the symbol  © is not required by law in UK to be used on the literary, artistic, musical, cinematographic, records and related rights either. It is understood that these works are copyrighted and protected under CDPA, 1988. On the other hand, there are countries and people in UK who still use symbol  © on their works to show that these are copyrighted works and in case of infringement can be fully enforced against the infringer. The law of copyright protection provides the exclusive protection to the author to make copies of the work, sell or license it and use it for any purpose whatsoever. It provides protection to the broadcasters and singers in the shape of exclusive rights to their broadcasted work to ensure that others do not infringe upon their rights. The law recognizes 50 years of protection to films and cinematographic works from the date of the manufacturing of the work (Copyright Service 2012). Likewise, the copyrights in the broadcast last for 50 years, starting from the end of the calendar year in which the broadcast was first made. The copyright in the work arises automatically... This essay discusses the copyright law of UK and intellectual property rights, that constitute transforming ideas into tangible products and services. The diversity in the ideas that give rise to products and services today, requires that there are different protections available for every different aspect of a product or service. Likewise, the concept of protection of these products and services was highlighted in 1886 and a treaty came into existence titled Berne Convention for the Protection of Copyrights and Artistic Works. It was realized that the intellectual property in the form of literary, musical and artistic works requires protection globally, and all countries which are members of the World Trade Organization shall become members of the Berne Convention. The UK law does not require copyright to be registered as trademarks, designs and patents. A copyright in UK is created automatically with the creation of the work. Therefore, it can be enforced in case of infringement wi thout prior registration in UK. The copyright in the work arises automatically as it is created with the work. It is not mandatory to register a copyright for a work. However, if registered, it can be easily proved in the courts of law in case any instance of infringement has occurred. According to the UK law on copyrights and related rights, the film and TV productions can be entirely covered under copyright protection. The copyright holder can either sell the rights in the film and TV production or license it to others to broadcast it.

INTERNET ASSIGNMENT Essay Example | Topics and Well Written Essays - 500 words

INTERNET ASSIGNMENT - Essay Example personal and employer sections. The individuals have a wide range of options which include the ‘Salary – Wizard  ®Ã¢â‚¬â„¢, job searches, education and a blog where there are career advancement articles. The best feature of this website is that it allows the users to gain a better understanding of their worth in the industry and the salary that they can expect for their current position. The website also provides excellent tips in the articles to help individuals improve their skills and education. This website has been designed to assist both the prospective employees and employers equally (Salary.com, 2009). The website however does lack one element which is extremely essential and can be a bigger source of income for the website as well (Salary.com-Articles, 2009). In the education section for individuals, if the website did provide links to universities and organizations which provide the training this would be beneficial for all, the individual, the website and the university stated. I would definitely recommend this site to all my friends simply because of the wide area that it covers. Being a student myself, I understand the need for career development and career advancement assistance. This website proves to be helpful for career advancement, and also to assist people to realize their worth in the market. Hence I would definitely recommend this site to others. This website has been developed with a major focus on only ‘law related’ jobs. The main audiences for this website are people in the law field. The website does cater to the needs of a niche of the market and provides the individuals with experience and education in the law field. The website has been developed with a very simple design, however the information on the website is not organized and there is an influx of information, which creates a chaos on the website. The website can clearly be improved with a bettered design and a more

Real Estate Statistics Project Example | Topics and Well Written Essays - 2000 words

Real Estate - Statistics Project Example The sum appears quite intimidating for a middle class citizen. However, the deal was easy for Sam as all he had to do was sell his own smaller 2-BDRM 600 square feet flat for US$135,000 and make up for the difference with the help of mortgage loan. When he had purchased it, the price amounted to US$70,000 which he had raised with the help of mortgage loan and paid up a couple of years ago. Fortunately for Sam, the person who purchased his old flat was foreigner who paid up the amount Sam was looking at without a murmur. Coincidentally, the one from whom Sam had purchased the flat he is now living in was also a foreigner who was in a hurry to sell as he was moving out of the United States. Thus, the principles in buying and selling of properties are intact although they may have slowed down a bit due to the current recession. In Sam's case, he saved a significant amount having purchased a second-hand flat in a premium location. A brand new flat in the same location would have cost him at least 25% more. One may have to pay the agent some commission. However, despite the commission, the overall saving is quite high when compared to purchasing a brand new flat. Normally, when someone purchases realty, he or she has long time plans in mind. Except for housing agents, few may opt for purchasing properties for business purposes. The normal consideration for purchase of property is residential or business. Then the property may remain in the hands of the owner for decades unless he or she plans to sell it earlier for some reason. Again, normally nobody thinks much about the market value of the flat because, as residents, they do not want to dispose the flat. They need the flat for their residential or business purpose. They cannot do without the flat as it fits their lifestyle. Thus, the market value only serves as a prestige issue rather than any profit or loss in business terms. Likewise, properties purchased for business too are not overtly influenced by market trends since the purchase is based on long term requirements. If a firm desires to purchase property for commercial use, it will by all means go by the trends of its balance sheet rather than bemoan the market trends. Chain retailers and eateries such as MacDonald have powered their presence through prudent use of real estate. Real estate is a magnificent method for conserving wealth for those who have the means to purchase property and develop and d'cor it. So if you are very rich, investments in properties will most probably make you richer. This is because when you are rich, you will invest in doing up the property and the environments and this will naturally add to the property's worth. Secondly, as people realize that you have purchased certain property in a certain location, they will readily buy adjacent properties pushing property prices in the process. For instance, if

News reading Essay Example | Topics and Well Written Essays - 250 words

News reading - Essay Example Consequently, the Chinese and other critics had to demand the Malaysian government for reasonable explanations. The article mentions that after China asked Malaysia to explain their findings, the Prime Minister was not able to give a quick reply. This only shows that the earlier announcement has not been thought of well. I think Malaysia should have expected that people will definitely ask why they are searching a certain place especially so that the plane would unlikely course through the remote area of the ocean. Malaysia clearly did not perform well in this circumstance and therefore needs to work harder on the issue. On the other hand, the effort of Australia to extend help is commendable. Although Australia is not directly involved in the event, her performance of her moral duties as a nation near the location means a lot. Other countries also joined forces for the fast resolution of the tragedy. It is interesting to note that in its closing, the article says that the search can take years because of the characteristics of the ocean but is quick to mention the fast recovery of Air France which faced a similar fate in

Private School vs Public School Essay Example for Free

Private School vs Public School Essay Many public school facilities are impressive others are mediocre. The same is true of private schools. In the public school system, the twin engines of political support and economic revenue base are critical. In private schools the ability to attract endowments and other forms of financial support are just as critical. Private school facilities reflect the success of the schools development team and that of the school to continue to generate alumni support. Some private K-12 schools have facilities and amenities which surpass those found at many colleges and universities. Hotchkiss and Andover, for example, have libraries and athletic facilities on a par with those at Brown and Cornell. They also offer academic and sports programs which make full use of all those resources. It is hard to find comparable facilities in the public sector. They are few and far between. Public schools also reflect the economic realities of their location. Wealthy suburban schools will have more amenities than inner city schools as a rule. Think Greenwich, Connecticut versus Detroit, Michigan, for example. So, who has the edge? Lets call it a draw, all things considered. Class Size: According to the NCES report Private Schools: A Brief Portrait private schools win out on this issue. Why? Most private schools have small class sizes. One of the key points of private education is individual attention. You need student to teacher ratios of 15:1 or better to achieve that goal of individual attention. On the other hand a public system has to take almost anyone who lives within its boundaries. In public schools you will generally find much larger class sizes, sometimes exceeding 35-40 students in some inner city schools. At that point teaching rapidly degenerates into babysitting. Teaching: Public sector teachers are generally better paid. Naturally compensation varies widely depending on the local economic situation. Put another way, its cheaper living in Duluth, Minnesota than it is in San Francisco. Unfortunately low starting salaries and small annual salary increases result in low teacher retention in many public school districts. Public sector benefits have historically been excellent; however, health and pension costs have risen so dramatically since 2000 that public educators will be forced to pay or pay more for their benefits. Private school compensation tends to be somewhat lower than public. Again, much depends on the school and its financial resources. One private school benefit found especially in boarding schools is housing and meals. Private school pension schemes vary widely. Many schools use major pension providers such as TIAA-CREF Both public and private schools require their teachers to be credentialed. This usually means a degree and a teaching certificate. Private schools tend to hire teachers with advanced degrees in their subject over teachers who have an education degree. Put another way, a private school hiring a Spanish teacher will want that teacher to have a degree in Spanish language and literature as opposed to an education degree with a minor in Spanish. Budgets: Since local property taxes support the bulk of public education, the annual school budget exercise is a serious fiscal and political business. In poor communities or communities which have many voters living on fixed incomes, there is precious little room to respond to budget requests within the framework of projected tax revenue. Grants from foundations and the business community are essential to creative funding. Private schools on the other hand can raise tuition, and they also can raise significant amounts of money from a variety of development activities, including annual appeals, cultivation of alumni and alumnae, and solicitation of grants from foundations and corporations. The strong allegiance to private schools by their alumni makes the chances of fund-raising success a real possibility in most cases. Administrative Support: The bigger the bureaucracy, the harder it is to get decisions made at all, much less get them made quickly. The public education system is notorious for having antiquated work rules and bloated bureaucracies. This is as a result of union contracts and host of political considerations. Private schools on the other hand generally have a lean management structure. Every dollar spent has to come from operating income and endowment income. Those resources are finite. The other difference is that private schools rarely have teacher unions to deal with. Advantages and disadvantages: There are many advantages and disadvantages to both public and private schools. As a parent, both options must be explored and the choice must be based on what is right for each particular child. Public schools often have a larger variety of subjects available, especially when it comes to electives. However, what is learned is somewhat decided by the state because public schools need to do well on standardized testing. Private schools, on the other hand, whether parochial or private have much more freedom of choice in curriculum and can choose to make their own assessments. Because of the individualized instruction, private schools tend to do generally better on standardized testing, that is, if they choose to use it. Private schools, many times, have more demanding curricula and have a higher rate of students who go on to attend college. Public schools are larger and also have larger class sizes. Public schools also have larger student-teacher ratios. According to a web site called Public School Review, Private schools average 13 students per teacher, compared with an average of 16 students per teacher in public schools (public school review). However, public schools have certified teachers. Private schools typically have teachers who are not state-certified and who may not have expertise in their subject matter. The biggest difference between public and private schools probably is that public schools are required to educate all students. They cannot deny any student admission. On the other hand, private schools have complete control about which they accept and can kick students out much more easily. Public schools are funded by tax revenue whereas private schools are funded privately. That means private schools cost money to attend called tuition. Taxpayers pay for public schools so the payment is included in what people pay. However in private schools, the payment is upfront for students to attend. Overall, there is no one right answer for which kind of school a student attends-public or private. The decision must be made for each individual student as there are advantages and disadvantages of both. Comparisons: Private school can be more beneficial than going to a public school. Private schools focus on preparing students for the next level of education; public schools are focused on test preparations sessions. Choosing the right school system for your child has a repercussion towards their future education. In the public school system the classrooms are overcrowded with students. Each class has an average of 27 to 30 students to it, which can limit the ability of one on one interaction with the teacher. A lot of the bullying issues come from the unstructured dress codes. This can create social divide to the less fortunate kids that can’t afford all the name brand items. In public school teachers are quick to say your child needs to be on medication if they are high strung, without knowing what other forms of issues might be occurring in the home. When parents try to discipline their child at home the school seems to always try to step in. Some things should be up to the parents to handle without haven to worry about the school stepping in. In the private school system when a child enters the school for the first time he or she will start out with a minimal class size with no more than 20 students. This allows more one on one time with the teacher, it also opens up more time for activities. The private school has a very strictly enforced dress code to eliminate animosity between the students. The schools are very family oriented with parents and students being involved with school activities. Teachers and parents are held to higher standards from the private schools. Teachers are expected to continue to grow and parents are obligated to maintain discipline of their children even in their absence. The testing that takes place at private schools is called Terra Nova, and kids are tested two or three times a year. Conclusion So, who comes out on top? Public schools or private schools As you can see, there are no clear-cut answers or conclusions. Public schools have their advantages and disadvantages. Private schools offer an alternative. Which works best for you? Thats the real question which you have to answer.

Driving Forces For Smartphone Marketing Essay

Driving Forces For Smartphone Marketing Essay The mobile Internet is growing so fast. There is about 500 million people use the mobile internet worldwide in 2009. The Smartphone will be the most popular method to access the internet than PCs in the next few years. There are more and more people want to have Smartphone instead of desktop or laptop. In Egypt and India this is 70 percent and 59 percent of mobile internet users are mobile-only. Even in the US it is 25 percent. (MobiThinking 2010). Now there are about 150 million presently users log in Facebook from mobile devices. People use Facebook on their mobile devices are twice more active on Facebook than non-mobile users.(Mobithinking 2010) These make the reason of the Smartphone growth very fast recently. Product innovation is always the important part of industry life. Customers always want to have the new and efficient products and industry always need to develop and innovate the products that meet the customers needs. In the mobile phone industry, People used to use the mobile phone as oral communication. After that people start to use the mobile phone to memory some of the data such as pictures, songs, phone book and address book. Mobile phone was becoming a small personal memory book. Now mobile phone is also called as Smartphone that combine with operating system and become very small PC in your pocket. Smartphone can be use as GPS, access the internet, download, games, and translate language. Therefore, the Smartphone industry should be always consider innovation as primary objective. (Nokia Corporation, 2011) Changes in who buys the product and how they use it The target market of the Smartphone is young generation. There are two parts of the young generation that are college students and fresh graduates. College students want to have Smartphone. According to the researcher at Ball State University, there are 49 percent students own a Smartphone at college in 2010, compared with 38 percent in 2009. The 97 percent of students use text messages for their primary communication method and 30 percent of students will use email to communicate to each other. There are about 90 percent of Smartphone users that use their phone to surf the internet. About 97 percent of the users will take and upload photos and 87 percent of the owners will look at videos and upload videos by their Smartphone. (Kelly Truong). Fresh graduates need a Smartphone, too. Fresh graduates continue their habits from the college, but they use their Smartphone on the different way. They use their Smartphone for their work in order to have more efficient than others. The Smartph one can help them check their email anywhere, stay in touch with their office and update the news from office quickly. Increasing globalization of Smartphone industry The demand of the Smartphone is growing rapidly worldwide, because of mobile internet becomes more popular. Gartner expects the worldwide touch-screen mobile device market to top 362.7 million units in 2010, an increase of 96.8 percent over 2009 sales of 184.3 million units. (Michelle Maisto). More and more people start to buy a Smartphone, because of the trend market. Smartphone is going to instead of the traditional phone. Changing societal concerns, attitudes, and lifestyles Smartphone changes the way people used to be. First, the communication between the people is changing. People use social media to communicate to each other. Facebook user base has risen to 430 million year-over-year, roughly the same increase as QQ in China. Twitter, while sporting only 58 million users experienced a 1238% year-over-year growth rate. Facebook now dominates in chat, messaging, video sharing, games, VoIP and more. (MobileBeyond). People want to check the social media instead of text message and give a phone call. For example, Facebook shows a lot of information that people want to express for their days and also upload their photo to their friends. Smartphone can give people to see the latest news from the social media anywhere and anytime. Second, the lifestyle is going to change. People used to go to the bank to make transaction and deposit the check. After we have Smartphone and internet, we can just take a photo with check and upload to your bank. Finally, the atti tude is going to change. People used to buy the products and compare the price in the different stores. It was not convenient and efficiency way to shop. Now you can easily to check the price of the product by using Smartphone that can help you make the right decision to shop. Smartphone is changing our lifestyles, attitudes and societal concerns. Industry life cycle There are five stages of the industry life cycle. In the embryonic stage, the industry starts to begin and develop the product to the public. In the growth stage, the company produces more products and increases the market share. In the shakeout stage, some of competitors start to see the opportunities in this market. In the maturity stage, the product price is stable and more competition comes to market. In the decline stage, the sale of the product decreases until the product innovation or discontinue in the market. (Hill Jones, 2008). The Smartphone industry is in the growth stage. The demand of the Smartphone industry is growing rapidly. The sale of the Smartphone was 174 million units in the 2009; there were 270 million units sold in 2010. In 2011, the sales forecast is going to be double from 2010 to 2011 that means about 500 million units. (Oliver Van Dervoort). The demand of the Smartphone is going up twice than 2010 that make the Smartphone industry is in the growth stage, because of the strong demand of the Smartphone. Internal Analysis Value Chain The value chain is that an organization creates value by performing a series of activities and it represents how each competitive advantage created via an organization adds value to the service or product for each customer. In the HTC Company, RD, Production, Marketing Sales, Customers Service and Human Resource are adding the value to their company. (Hill Jones, 2008). Research and Development HTC extremely concerned about research and development department. In 2009, HTC has nearly one-third of RD personnel which in total HTC personnel. They also invest in R D development about 5% to 7% of the total revenues. HTC also pay attention on their innovation and design. HTC introduced the worlds first Android Smartphone in the Android operating system. After that, HTC also develop the new 4G high speed Smartphone that customer can download or upload their games, picture, video and mobile multimedia fast than before. (HTC Annual Report) In 2010, HTC introduce the worlds first windows phone which is HTC HD2. HTC HD2 has a capacitive touch screen interface and 1 GHz processor. (HTC Annual Report). It allows consumers to enjoy the fast and smooth touch experience and quickly respond to every touch of the action which is a major breakthrough for Windows Mobile phones. It is the worlds first embedded HTC Sense for Windows Mobile; make the phone more intuitive operation. HTC Sense has three core principles for the design -Make it Mine, Stay Close, Discover the Unexpected. The ideal of the HTC Sense is easy to operate in order to attract more customers to buy their Smartphone. HTC develops the product designs to meet china market with China Mobile. In China, TD-SCDMA is Chinas telecommunications industry with independent intellectual property rights of international communications standards. Each of the phones needs to have TD- SCDMA in order to use in china. In 2008, HTC launched their first TD-SCDMA Smartphone in china i n order to extend their market into China. à ¨Ã‚ Ã¢â‚¬  Ãƒ ¨Ã‚ Ã‚ ½ à ¤Ã‚ »Ã‚ ¥Ãƒ ¦Ã¢â‚¬ ¹Ã‚ ¼Ãƒ ©Ã… ¸Ã‚ ³Ãƒ ¦- ¹Ãƒ ¥Ã‚ ¼Ã‚ Ãƒ ©- ±Ãƒ ¨Ã‚ ®Ã¢â€š ¬ à ¥Ã‚ ­-à ¥Ã¢â‚¬ ¦Ã‚ ¸ à ¦Ã‚ ªÃ‚ ¢Ãƒ ¨Ã‚ ¦-à ¨Ã‚ ©Ã‚ ³Ãƒ §Ã‚ ´Ã‚ °Ãƒ ¥Ã‚ ­-à ¥Ã¢â‚¬ ¦Ã‚ ¸ à ¥Ã¢â‚¬ ¹Ã¢â‚¬ ¢Ãƒ ¨Ã‚ ©Ã… ¾ attract draw fascinate Production HTC is growing so fast. According to the annual report, with worldwide demand for mobile phones expected to continue rising through 2010, we can expect the tight supply situation to continue as well. (HTC Annual Report) HTC needs to make sure their suppliers to increase productivity in order to meet the demand of the market. HTC also needs more manufacturing plants and facilities to meet the increasing demand of HTC products. HTC pay attention on their quality from each of the product that they produce. HTC introduces their new HTC Hero to the market In June 2009. After that HTC Hero has win a lot of awards which are Stuff Magazines -Gadget of the Year award, Mobile Choices- Phone of the Year, T3 Magazines Phone of the Year. During the worlds largest annual Telecommunications industry event, the 2010 Mobile World Congress, HTC Hero was further recognized with the 2010 Best Mobile Handset or Device Award. (HTC Annual Report) As HTC is growing so fast in order to meet the demand of the market, they still focus on their high quality control. Marketing and Sales HTC business is focus on European and North America markets in 2009. There are 48.8% of revenues from North American, 30.4% from European and 20.8% from Asia and other regions. Especially, the annual growth rate is 28.6% in North America which is the most potential markets. HTC development strategy is the current worldwide brand positioning HTC have a good development and increase HTC brand image in order to create long-term competitive advantage HTC. (HTC Annual Report) HTC has different products to meet the different level of the markets. For example, HTCs HD2 is the luxury and high-end product. Second, they have mid-price products which are HTC Tattoo and HTC Touch2 in order to have competitively in their market segment. HTC focus on the Smartphone industry, wireless communication technologies and become more sophisticated in this market. HTC Cooperate with Telecommunication Company to place their phone in the store in order to increase sale of their phones such as Verizon, Sprint and T-mobile. HTC mobile phone now, through Europe, America, Asia, sales of leading carriers and distributors, and has gradually penetrated into the Smartphone market in developing countries such as the Middle East, Central and South America and Russia. (HTC Annual Report) Customer Service HTC opened the worlds first HTC Care Customer Service Center in Taiwan Taipei in 2007. Fred Liu, Chief Operating Officer of HTC said HTC believes that providing superior after-sales support is important to our continuing success, which is why we place such a high degree of importance on HTC Care. In the future, a number of HTC Care centers will be launched in Taiwan and overseas, allowing our customers to enjoy their mobile lifestyles without missing a call, (HTC Annual Report). Customer service center is very valuable for customers. Customer service center can save time and more efficient to solve the problems from customers. Customers can just walk into the center and get personalized consultations by HTC products, Warranty repairs and buy HTCs products. HTC also provides a loaner phone during repair time. Customers do not need to worry about the alternative phone during that period. Human Resources The most valuable asset in HTC is employees. In recent years, HTC hires recruits outstanding talent to its ranks in the areas of product design, user interface, brand promotion and sales and marketing. HTC also hire the professionals employees from Europe and American that make HTC increases their diversity, challenging, vital and encouraging. As of the close of March 2010, HTC employed 8,948 staff worldwide. The 169 non-Taiwanese staff employed by HTC filled 30% of all HTC managerial positions. Non-Taiwanese managerial and technical staff filled 8.3% of all HTC positions worldwide. Women hold 21.4 %of HTCs 557 current managerial positions. (HTC Annual Report) Functional Analysis RD Production Marketing Customer Service Efficiency High Mid Mid Mid Quality High High Mid Mid Innovation High High Mid High Customer Response High High Low Mid VRIO Analysis Is it Valuable? (V) Is it Rare? (R) Is it difficult to Imitate? (I) Does the Organization use it well? (O) RD- Spend 5%to 7% of total revenue Yes No No Yes Production Increase facilities to meet the market demand Yes No No Yes Marketing- Brand Image Yes No Yes Yes HR Different culture background employees Yes No Yes Yes Customers Service Service center Yes Yes No Yes

Alien and Sedition Act :: essays research papers

You are back in the year 1798, the government has just passed a law saying what ever they do and create it will be the standard. You have no say or any comment on it, because frankly they just don’t care. You are now placed back in the year 2001, would it be possible to apply a law of such magnitude to our society today? I don’t think so. Our country is based upon individual rights, we are allowed to say what we feel, and do what we want. It is what has shaped our country into what it is today. The saying rubber makes things perfect is one such example. It is a pliable material and can be formed or molded into whatever shapes you need it be. Just as our nation is today, it is pliable to our society’s needs. The Alien and Sedition Act demolished this moral standard by passing 4 acts that deny the power of people.   Ã‚  Ã‚  Ã‚  Ã‚  The United States at this time was faced with such economic and political problems domestically. Such economic problems as a trade barrier created such turmoil. In the text it is described that Spain, England and France on conditions of trade by saying that â€Å"Immediately following the war, Britain, France, and Spain are all restricted from American trade with the colonial states.† Our nation was also faced with one such problem as debt. The wars and battles our great nation has gone through in the past has created such a debt at this point in time that is almost not comprehendible for any normal human. In order to regain a financial balance the federalist came up with 3 solutions. They created an executive cabinet made up of heads of departments and they created a Judiciary Act of 1789. The Judiciary Act allowed for laws to be declared unconstitutional and put power back at a National level instead of state.   Ã‚  Ã‚  Ã‚  Ã‚  Hamilton came up with 3 reports to also help out with the debt our nation was facing. His first report was upon Pubic Credit, it stated that the nation would consolidate the debt at a national and state level, paying off the debt in face value, and would shift the power to the National Government. In Hamilton’s second report, he continued to set apart and distinguish between lower class and the aristocracy of the nation. Hamilton accomplished his separation by instating the First Bank of the United States.

About Steroids :: essays research papers

Many people have had their lives ruined by the use of illegal steroids, yet the desired effects are so overwhelming that people tend to overlook the consequences. Steroid users believe taking anabolic steroids will enhance their performance, strength, size,etc. They regard the use of them as legitimate as any other aspect of training. To begin with, the term "anabolic " means "to build tissue," therefore anabolic steroids tend to increase constructive metabolic pathways within the body. Also, anabolic steroids are synthetic derivatives of the natural male sex hormone, testosterone. Testosterone was the first steroid developed, a natural occuring hormone in many plants and animals. The first clinical use of testosterone occured in 1958 when physicians injected it into underweight and ill patients to simualte weight gain. The first reported use of steroids in a non-medical setting occured during World War II. Steroids were adminstered by Nazi doctors into German soldiers to enhance their aggressiveness. The Soviet Union noted the Nazis' use of the drug and recognized that enhanced aggressiveness, increasing in strength, and size could be desirable in athletic competition. The Soviets experimented with steroids in the early 1950's and it is believed that they were used in the 1952 Olympic games. The introduction of steroids into the United States is often attributed to the late Dr. John Ziegler, the team physician for the United States weightlifting team at the last Vienna World Power lifting championships. A Soviet physician told Ziegler that some of the members fo the Soviet team were using testosterone as an aid to enhance their strength. Ziegler was impressed with the results and began conducting some studies on American lifters. The results were the development and introduction of the steroid Dianobol, an anabolic steroid with fewer masculinizing properties than testosterone. Dianobol became well known in the athletic world. By the 1956 Melbourne Olympic games, steroid use had escalated to the point that many Olympic competetors in the strength events were either using them or were aware of their performance ehancing abilties. Anabolic steroids are all derivatives of the male sex hormone testosterone. With the use of steroids a person will receive two types of effects from the use. The first is the androgenic effects or masculinizing. These are the unwanted effects such as the enlarging of the prostate, growth of male sex glands, deepening of the voice, and increased facial hair(other steroids were developed in an attempt

Emersons Transcedentalist Beliefs Essay -- essays research papers fc

Every so often throughout history, great doers and thinkers come along that break the mold and set new standards. People like Caesar, Shakespeare, Napoleon and Jesus have been studied and immortalized in volumes of texts. Then there are others who are not as well known. People like Ralph Waldo Emerson. From his life, writings, associates, beliefs and philosophy, this Concord, Massachusetts man has set his place as a hero in American literature and philosophy (Bloom 13).   Ã‚  Ã‚  Ã‚  Ã‚  The first, most important thing to mention about Ralph Waldo Emerson is that he was not a Transcendentalist philosopher (Bloom 1). Ralph Emerson was a poet, critic, essayist, and a believer of morals (Bloom 2). Many people look at what he wrote in his books and essays, and they took his ideas from his speeches and turned them into a way of life. His ideas and beliefs earned him the role as the chief spokesman for American Transcendentalism (Siepmann 300).   Ã‚  Ã‚  Ã‚  Ã‚  Emerson was a graduate from Harvard University. After his graduation, he became a minister. It was while he was a preacher that he began to think new ideas about life. The breakthrough for his new way of thinking came when he resigned from pasturing at the Second Church of Boston because e could not administer the Lord’s Supper (Hart 256).   Ã‚  Ã‚  Ã‚  Ã‚  The sources of Emerson’s writings were from the early colonists, and he acknowledged them in his writings (Bloom 34). His writings were secular, and the readers of the era were sometimes scared by the lack of religious references and biblical texts in his writings. His writings were considered daring for his time, but they were moral (Unger 2).   Ã‚  Ã‚  Ã‚  Ã‚  The tone of his work was focused on self-reliance and the problem of how to live. His writings provoked people to ask how instead of what and not we but I (Unger 1). Emerson’s essays spoke to people of the 19th century that were ready for individuality and a new optimism that liked God, nature, and man (Masterpieces 258).   Ã‚  Ã‚  Ã‚  Ã‚  His essays tell the importance of a man that goes on through life like he represents not only himself, but also every other person he sees and meets (Masterpieces 258). He used his writings to challenge traditional thought (Siepmann 300).   Ã‚  Ã‚  Ã‚  Ã‚  Most consider his writings to... ...atest thinkers in American history (Masterpieces 258).   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   Bibliography Bloom, Harold. Ralph Waldo Emerson. New York: Chelsea House Publishers, 1985. Hart, James D. The Oxford Companion to American Literature. New York: Oxford University Press, 1965, pp 255-257.   Ã‚  Ã‚  Ã‚  Ã‚  Masterpieces of World Literature. New York: Harper Collins Publishers, 1989, p 250. Meyerson, Joel. A Historical Guide To Ralph Waldo Emerson. New York: Oxford University Press, 2000 Siepmann, Katherine Baker. Benet’s Reader’s Encyclopedia. New York: Harper Collins Publishers, 1987, pp 300-301. Snodgrass, Mary Ellen. Encyclopedia of Utopian Literature. Denver, CO: ABC-CLIO, 1995, p 515. Spiller, Robert E., et. al. Literary History of the United States. New York: The MacMillan Company, 1962, pp 351-387.   Ã‚  Ã‚  Ã‚  Ã‚  Unger, Leonard. American Writers: A Collection of Literary Biographies. New York: Charles Scribner’s Sons, 1974, pp 1-24.   Ã‚  Ã‚  Ã‚  Ã‚  Wood, James Playsted. Trust Thyself: A Life of Ralph Waldo Emerson for the Young Reader. New York: Pantheon Books, 1964.   Ã‚  Ã‚  Ã‚  Ã‚  

City lifestyle vs country lifestyle

Reading Response practice 38. 8 Why is it that we have so many foreign-born children continuing to speak only their native language and not a scent of English? How successful has bilingual education been? They do live in this country after all, so shouldn't English be their second language? A perfect example to this problem is in the short essay, â€Å"No Comprehend'. Musical describes how hard it Is for foreign children to learn English In public schools, when the only thing being taught to them Is their native language.This frustrates her because the only thing holding back a student's dream, Is not knowing how to communicate with the same language. She believes that this wouldn't be a problem If only bilingual education programs did their Job and made sure that each student completed the English course. It is absolutely crucial for bilingual language programs to stop their limitations and focus on the problems. In the article, â€Å"Current Problems in Bilingual Education† ,Jose Gardens, a Hispanic born native, addresses the ten most common problems in bilingual education programs.One that stuck out the most is the Premature Transition to English. The reason why I found this one so interesting was because it shows that each student transition to a new language can be accomplished at the same time. Because of this, most students are failing to finish the program and it leaves them back to square one. I believe that this Is a huge Issue today, and if given enough attention, It could be fixed. The fact that 40 percent of Hispanics don't graduate high school because they lack proficiency In English Is outrageous. That should never be a reason.I blame the programs, and public schools that allow other native languages to be spoken on campus. If a student is trying to learn how to speak English but is being spoken to in their native language, then how are they ever going to learn? Thieve not. We spend all this time in schools that it should be just as easy t aking a science course as it is learning English. Should the programs and community pay more attention to English course classes, then the problem would be resolved and another child's dream wouldn't be rushed. City lifestyle vs. country lifestyle By illegality English A -err Practice 38. Education been? They do live in this country after all, so shouldn't English be their Comprehend'. Musical describes how hard it is for foreign children to learn English in public schools, when the only thing being taught to them is their native language. This frustrates her because the only thing holding back a student's dream, is not wouldn't be a problem if only bilingual education programs did their Job and made he article, â€Å"Current Problems in Bilingual Education†, Jose Gardens, a Hispanic born this is a huge issue today, and if given enough attention, it could be fixed.The fact that 40 percent of Hispanics don't graduate high school because they lack proficiency in English is outr ageous. That should never be a reason. I blame the programs, and language, then how are they ever going to learn? They're not. We spend all this time in schools that it should be Just as easy taking a science course as it is learning

Assurance Hand Note in Kl

Mahedi 01914919285 Subject: Assurance Level: Knowledge Chapter: 1 (Concept of & Need for Assurance) Assurance: a conclusion of an opinion designed to enhance the degree of confidence of the intended users by evaluating or measuring of a subject matter. Assurance engagement: is a process by which a practitioner can obtain the authority to express a conclusion opinion about the outcome of the evaluation or measurement of a subject matter against criteria to enhance the degree of confidence of the intended users. Key elements of assurance engagement: †¢ †¢ †¢ †¢ †¢ Three parties A subject matter Suitable criteria Sufficient criteria ReportReasonable assurance: is the high but not absolute level of assurance, depends on evidence obtaining during the time of audit. Importance and benefits of assurance: †¢ †¢ †¢ †¢ †¢ †¢ Independent professional opinion Confidence Prevention of error and fraud Acceptance Recognition/reliability Credibi lity True: that id factual, confirmation and reality Fair: free from discrimination and bias Assurance never be absolute: assurance provider never obtain the absolute level of assurance due some limitations. So assurance never be absolute. Limitations of assurance engagement: †¢ †¢ †¢ †¢ †¢ †¢ Over see the preparation of F.S. Inherent limitation Evidence obtain Test basis checking Estimates Nature of assurance report Tarek 01712-049032 †¢ †¢ Short time Shortage of man power Assurance engagement process: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Obtaining the engagement Continuous risk assessment Engagement acceptance Scope of the engagement Planning the engagement Obtaining evidence Evaluation the result of assurance work Concluding and reporting on the engagement Reporting to the engagement parties Keeping record Audit: the objective of an audit of F. S. is to enable the auditor to express an opinion whet her the F. S. re prepared, in all material respects, in accordance with an applicable financial reporting framework. There are many issues users want assurance on: * Value for money studies †¢ Circulation report †¢ Cost/benefit report †¢ Due diligence †¢ Review of specialist business activities †¢ Internal audit †¢ Report on website security †¢ Fraud investigations †¢ Inventories and receivables report †¢ Internal control report †¢ Reports on business plans or projections Examples of assurance engagement †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Local authority audit Bank audit Insurance audit Pension scheme audit Charity audit Solicitors audit Environmental audit Branch auditExpectation gap: difference between expectation level and practical audit performance. Tarek 01712-049032 Company Act: 1994 Chapter: 2 (Process of Assurance) Scope/step/process of assurance engagement: †¢ †¢ †¢ †¢ †¢ Source of information of new client Enquiries from other source Document review Previous auditor Review rules, regulation and standards Assurance engagement letter: 1. Starting: †¢ †¢ Flow of communication auditor Vs client Address- To responsible parties/client 2. Body: †¢ †¢ †¢ †¢ Introduction/reference Management and auditors responsibility to F. S. Scope of audit work-test limitation Other responsibilities . Conclusion: †¢ †¢ Audit fees and other charges Conclusion Para (depend on nature of business) Audit accepting an engagement: †¢ †¢ †¢ †¢ Proposed auditor must communicate with previous auditor (on the permission of client). If their audit engagement date is valid Refusal reasonable cause If any fraud/error in the client Assurance appointment considerations: †¢ †¢ †¢ †¢ Ensure professionally qualified Ensure existing resources are adequate Obtain reference Communicate with previous auditor. Tare k 01712-049032 ** Read interactive questions and self test from manual. Chapter: 3 (Planning and Assignment)Planning: is a process by which assignment will be performed in an effective manner. Audit plan: is a process by which auditor will perform all activities regarding audit in an effective manner. Audit strategy: is a technique which sets scope, timing and direction of the audit and guides the development of the audit plan. Importance/requirements of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ Appropriate attention to important areas Identify potential problems and resolve timely Ensure the audit work done properly and organized way Assigned the audit work to the member of audit team Direction and supervision of audit work Facilitate review of workStructure of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Ethical requirements Ensure team of engagement Establishing audit strategy Development audit plan including risk assessment proced ure/audit test Determining the relevant characteristics Discovering key dates for reporting & others Determining materiality & preliminary risk assessment Consideration team members availableTarek 01712-049032 Key elements of an overall audit strategy: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Understanding the entities environment Understanding the accounting & internal control system Risk and materiality Consequent nature, timing and extent of procedures Co-ordination, direction, supervision and review Other matters Budget and fees StaffingProfessional skepticism: An attitude of professional skepticism means the auditor makes a critical assessment with questioning mind, of the validity of audit evidence obtained and is alert to audit evidence that contradicts or bring into question, the reliability of documents and responses to enquiries and other information obtain from management and those charged with governance. Analytical procedure: means evaluation of f inancial information made by a study of possible relationship among financial and non-financial data.Sources for risk assessment by using analytical procedure: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Interim financial information Budget Management information Non-financial information Bank and cash records VAT returns Board minutes Show ratio analysis formula (manual page 50) Materiality: relates to the level of tolerable error that affects the decision of users and accountant. Tolerable error: the maximum error that an auditor is accept in a class of transactions or balances in the F. S. Tolerable error percentage (%): On sales 0. 5-01% Gross profit 0. -1% Total asset 1-2% Net asset 2-5% Profit before tax 5% Profit after tax 5-10% Tarek 01712-049032 Audit risk: the risk is define, that auditors give an inappropriate opinion on the F. S. Audit risk: material misstatement risk (for co. ) + detection risk (for auditor) Material misstate risk = inherent risk + control r isk Inherent risk: the susceptibility of an account balance or class of transaction to misstatement that could be material individually or when aggregated with misstatements in other balances or classes assuring there where no related internal controls.Characteristics of inherent risk: †¢ †¢ †¢ †¢ †¢ Estimates of balances If co. is in trouble Seeking for fund raising Motivation of director/management (profit related issue) Choices of methods for financial transactions Control risk: the risk that a material misstatement would not be prevented, detected or corrected by accounting and internal control systems. Detection risk: the risk that, auditors procedure will not detect or misstatement that exits in an account balance or class of transaction that could be material.Steps for assessing the audit risk: †¢ †¢ †¢ †¢ Step 1: identify the risks throughout the process of obtaining and understanding the entity. Step 2: relate the risk to what ca n go wrong the assertion level. Step 3: consider whether the risks are magnitude that could result in material misstatement. Step 4: consider the likelihood of risk considering material misstatement. Chapter: 4 (Evidence and reporting) Documents: All information which obtain/gathered by the auditor during audit period is documents. Audit evidence: all information/documents gathered by the auditor and on which based auditor conclude the opinion.Tarek 01712-049032 Test of control: audit evidence obtains evaluating the effectiveness of controls in preventing/detecting and correcting material misstatement at the assertion level. Substantive procedure: test of details of classes of transactions account balance and disclosure substantive analytical procedure. Quality/source of evidence: †¢ †¢ †¢ †¢ †¢ external auditor entity written oral F. S. assertion level: A) Class of transaction †¢ †¢ †¢ †¢ †¢ Occurrence Completeness Accuracy Cut-off Classification B) A/C balance: †¢ †¢ †¢ †¢ Existence Rights and obligations Completeness Valuation and allocationC) Presentation and disclosure: †¢ †¢ †¢ †¢ Occurrence Completeness Classification and understandability Accurate and valuation Sufficiency: is the measure of quantity of audit evidence. Appropriateness: is the measure of quality or reliability of audit evidence. F. S. assertion: the presentations by management, explicit or otherwise that are embodied in the financial statement. Audit opinion: Tarek 01712-049032 A) qualified B) non-qualified Qualified opinion: 1. 2. 3. 4. modified scope of limitations adverse disclaimer Read self test and interactive question. Chapter: 5 (introduction to internal controlBSA 315: internal Control Internal control: is the process designed and effect by those charged with governance, management and other parts to provide reasonable assurance about the entities objectives with record to reliability of f inancial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. Reason for internal control: †¢ †¢ †¢ Minimizing business risk Ensuring the continuing effective function of the company Ensuring Co. complies with relevant laws and regulations. Limitation of internal control: †¢ †¢ †¢ †¢ †¢ Expense Human elements Unusual transaction Management oversee Regular monitoringComponents of internal control: †¢ †¢ †¢ †¢ †¢ The control environment Risk assessment process Information system Control activities All system should be monitored Tarek 01712-049032 Control environment: the control environment includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entities internal control and its importance in the entity. Audit committee: a subsection of the board of directors which has a p articular interest in the finance and accounting activities of the Co.Function/duties of audit committee: †¢ †¢ †¢ †¢ †¢ †¢ †¢ To review the integrity of the F. S. To review the Co. internal financial control Monitor the effectiveness of the Co. internal audit function To make recommendations to the board in relation to the external auditor Monitor the independence of the internal auditor To implement policy on the provision of non-audit service by the external auditor Entities risk assessment process: the process by which management in a business identifies business risk relevant to financial reporting objectives and decides what actions to take to address those risks.Business risk: The risks inherent to the Co. in its operations. It is risk at all levels of the business. Control activities: The policies and procedures that help ensure that management directives are carried. Business risk assessment process: †¢ †¢ †¢ †¢ Identif y relevant business risk Estimate the impact of risks Asses the likelihood of occurrence Decide upon controls Reporting objectives: includes the procedures and records designed to initiate, record, process and report entity transactions and to maintain accountability for the related assets, liabilities and equities.Types of control activities: †¢ †¢ †¢ †¢ †¢ Authorizations Performance review Information processing physical control Segregation of duties IT control: the internal control in a computerized environment includes both manual procedures and procedures designed to computer programs. Tarek 01712-049032 Application control: are manual or automated procedures that apply to the processing of individual applications to ensures that transactions occurred, are authorized and are completely and correctly recorded and processed.General controls: are policies and procedures that relate to many applications and support the effective function of application cont rols by helping to ensure the continued proper operation of information systems. General control examples: †¢ †¢ †¢ †¢ †¢ Development of computer applications Prevention or detection of unauthorized changes to programs Testing and documentation of program Controls to prevent unauthorized amendments to data files Controls to ensure continuity of operationsExamples of application control: †¢ controls over input: completeness †¢ controls over input: accuracy †¢ authorization control †¢ processing control †¢ control over master file and standing data Steps to recording of internal control: †¢ †¢ †¢ Narrative (short note, background information) Questioners/checklist Diagrammed (flow chart, organization chart, family trees and record of related parties) Internal control procedure: †¢ Initiative †¢ Authorization †¢ Accuracy †¢ Recording †¢ Documentation Tarek 01712-049032Chapter: 6 (Revenue System) R isk objective on selling goods: †¢ †¢ †¢ Order may be taken from customer who are not able to pay Order may be taken from customer who are paid after long time Order may not recorded properly Taking steps to prevent this risk: †¢ †¢ †¢ Goods and services are only supplied to customers with good credit rating Customers are encouraged to pay promptly Chapter: 9 (Internal Audit) Internal Audit: A monitoring activities established within an entity as a service to the entity.Its function includes, amongst other things, examining, evaluating and reporting to management and the directors on the adequacy and effectiveness of components of the accounting and internal control system. External Audit: An audit carried out by an external. The objective of an external audit of financial statements is to enable auditors to express an opinion on whether the F. S. is prepared in accordance with the applicable financial reporting framework. Difference between internal an d external audit: Subject Definition Reason Internal Audit †¦Ã¢â‚¬ ¦.Is an activity design to add value and improve an organizations operation Audit report to the board of director or audit committee Audit works relate to the operations of the organization He/they are the employees of the Co. except some exception External Audit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. To express an opinion on F. S Reporting Relating to Relationship with the Co. Auditors report to the shareholder to Co. on the truth and fairness of the F. S Audits works to the F. S They are independent not the employee of the co. Internal Audit functions: †¢ Monitoring internal controlTarek 01712-049032 †¢ †¢ †¢ †¢ Examining financial and operating information Review of the economy, efficiency and effectiveness of operations Review of compliance with laws and regulations Special investigations, for instance into suspected fraud Operational Audit: Operational Audit is the review of operational process of the organization. They are also known as management or efficiency audit. Their prime objective is the monitoring if management performance, ensuring Co. policy is adhered to. Function of Operational audit: †¢ †¢ Ensuring policies is adequate Ensuring policies work effectivelyChapter: 10 (Documentation) Audit evidence: Working paper with relevant evidence to draw opinion and helping assurance provider for assurance report. Audit Documentation: Audit documentation is the record of procedures performed, relevant audit evidence obtained and conclusion related. Form and content/work of documentation: †¢ †¢ †¢ †¢ †¢ †¢ Procedure of audit Risk identification Judgment Significance Problem/expectation Audit methodology Automated working paper: Working paper package have been developed which can make the documenting audit work much easier.Advantages of evidence: Tarek 01712-049032 †¢ †¢ †¢ Risk and error reduce Key of analytical informat ion Less time consuming Permanent audit filing: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Engagement letter Questioner Memorandum of Article and A/A Legal documents Detail history of business Board minutes of continuing relevant Previous F. S. Accounting system notes Current audit file: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ F. S. Checklist Management details Review notes Letter of representation Budget and summarized Management letter Notes of board minutes Communication with 3rd partiesWorking paper decoration: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Name of client Balance sheet date Name of the preparer Date of preparation Subject of the working paper Name of reviewer Date of review Object of the work done Source of information Sample size determine The work done The result obtained Analysis of error Other significant observation The conclusion dr awn Tarek 01712-049032 Tarek 01712-049032 Chapter: 11 (Evidence and Sampling) Evidence: All of the information used by auditor to drawn an opinion. Source to obtain evidence: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Inspection Observation Inquiry Confirmation Re-calculation Re-performance Analytical procedureTest of control: Perform to obtain audit evidence about the effectiveness of controls in preventing or detecting and correcting material misstatement at the assertion level. Substantive procedure: Audit procedure to detect material misstatement at the assertion level test of details of transactions. * Account balance * Substantive analytical procedure Computer assisted audit technique: †¢ †¢ †¢ Dummy data Rent data Dummy data against verified copy Quality of audit evidence: †¢ †¢ †¢ †¢ †¢ External Auditor Entity Written OriginalTarek 01712-049032 Analytical Procedure – BSA 320 Audit reliability factors: †¢ Analyz ed †¢ Availability of information †¢ Accuracy †¢ Frequency †¢ Relevant of the information †¢ Comparability of the information †¢ Previous auditor Source of information about client: †¢ Interim financial information †¢ Budgets †¢ Management accounts †¢ Non-financial information †¢ Bank and cash records †¢ Sales tax returns †¢ Board minutes †¢ Client/3rd party Audit sampling: Involve the application of audit procedure to less then100% of the items within an account balance or class transactions such that all sampling units have a change of selection.Population: Is the [entire set of data from which a sample is selected and about which an auditor wishes to draw a conclusion. Statistical sampling: Is any approach to sampling that involves random selection of a sample, and use a probability theory to evaluate sample results, including measurement of sampling risk. Non-statistical sampling: Is a substantive approach to inference, in that mathematical terms are not used consistently in determining sample size, selecting the sample, or evaluating sample result.Error: Means either control deviations, when performing test of controls, or misstatements, when performing substantive procedure. Tarek 01712-049032 Expected Error: Is the error that an auditor expects to be present in the population. Sampling units: Are the individual items constituting in a population. Tolerable error: Is the maximum error in the population that the auditor would be willingly to expect. Random selection: Ensures that all items in the population have an equal chance of selection, e. g. y use of random number tables or computerized generator. Sequence or block selection: It may be used to check whether certain items have particular characteristics. Monetary unit sampling: This is a selection method that ensures that, every CU1 in a population has an equal chance of being selected for testing. Anomalous error: Means an error t hat arise an isolated event that has not recurred other than on specifically identifiable occasions and is therefore not representative of errors in the population.Sampling method: †¢ random selection †¢ systematic selection †¢ haphazard selection †¢ sequence block selection †¢ monetary unit sampling Name of some data analytical software for auditor: †¢ ACL (Audit Command Language) †¢ IDEA †¢ ESCORT computer audit †¢ Active data for Excel †¢ Top CAAT for Excel †¢ ACL service Ltd †¢ Case ware international †¢ Intra com IT service Tarek 01712-049032 †¢ †¢ Information active Inc Reinvent data Tarek 01712-049032 Chapter: 12 (Management Representation) Management: Means officer (director and Co. secretary) and others who perform senior managerial functions.Elements of management representation letter: †¢ †¢ †¢ Entity letter head To auditor and date Tarek 01712-049032 Chapter: 13 (Substantive Procedu re) Key issues/risk of non-current assets: †¢ †¢ †¢ †¢ †¢ Right and obligations assertion Existence assertion Completeness assertion Valuation assertion Presentation and disclosure assertion Source of information/observation matters: †¢ †¢ †¢ †¢ †¢ †¢ †¢ The non-current asset register Purchases invoices for assets during the year Valuation carried out by 3rd party Purchases deeds or receipt documents Hire purchases documents of assets Physical inspection Depreciation calculationIntangible non-current asset: means the assets which cannot touch or show but has a market value. Examples of intangible non-current assets: †¢ †¢ †¢ Goodwill Patent right License and development cost etc. Key issues and sources of information of intangible non-current assets is as like as tangible non-current assets. Key issues/risk of inventory: †¢ †¢ †¢ †¢ †¢ †¢ Existence Completeness Obsolete or damage goods Miscalculation Rights and obligations Cut-off dates Prevent risk of inventory: †¢ The Co. control over inventory countingTarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Auditors regular physical counting Check inventory register Physical verification from warehouse Check purchases invoices Check work-in-progress records for inventory Post-year-end sales invoices for inventory Post-year-end price lists for inventory Post-year-end sales Sources of information for non-current assets: †¢ †¢ †¢ †¢ Invoices 3rd party valuation Auditors inspection Client schedule and calculation Source of information for inventory: †¢ †¢ †¢ †¢ †¢ Auditors attendance at count Invoices 3rd party confirmation Client control over count Clients production scheduleInventory count procedure/various types of inventory count: 1. organization of count: †¢ †¢ †¢ †¢ Supervision by senior staff Tidying and ma rking Restriction and control movement during counting Identification of damaged, obsolete, slow moving and returnable goods 2. Counting: †¢ †¢ systematic counting independence counting 3. Recording: †¢ †¢ †¢ †¢ †¢ Serial numbering Information count records Quality, controls and work in progress counting Inward and outward counting Reconciliation with recordsTarek 01712-049032 Key issues of receivables: †¢ †¢ Rights and obligations Valuation Source of information of receivables: †¢ †¢ 3rd party confirmation Cash payment after date Key issues of bank: †¢ †¢ †¢ †¢ Completeness Existence Rights and obligations Valuation Source of information about parties bank A/c: †¢ †¢ †¢ †¢ Confirmation from bank Bank statement Client schedule Reconciliation with cash book Payable key issues: †¢ †¢ †¢ Completeness Rights and obligations Correct valuation Source of information of A/P: †¢ †¢ †¢ Suppliers statements Payable ledger records Payment documentsKey issues of long term liabilities: †¢ †¢ †¢ †¢ Completeness Accuracy Disclosure Particular papers Source of information of long term liabilities: †¢ Loan documents Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ Statutory books Confirmations from lenders Client schedule Board minutes Client calculation Key issues of income statement: †¢ †¢ Completeness Accuracy Steps for observing long term liabilities: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Compare opening balances to previous years working paper Test clerical accuracyCompare balance to nominal ledger Check nominal ledger Trace additions and repayments to entries in the cash book Confirm repayments with loan agreement Examine cancelled cheques Verify the borrowing limits Examine sign of board minutes Obtain direct confirmation from lenders Verify inter est check Review any correspondence review minutes, cashbook and loan books. Chapter: 14 (Codes of Professional Ethics) Fundamental principles of code of ethics: †¢ †¢ †¢ †¢ †¢ Integrity Objectivity Professional competence and due care Confidentiality Professional behaviorIndependence of mind: The state of mind that permits the expression of a conclusion without being affected by influence that comprise professional, allowing an individual to act with integrity. Independence in appearance: Tarek 01712-049032 The avoidance of facts and circumstances that are so significant that a reasonable and informed 3rd party, having knowledge of all relevant information, including safeguard applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional skepticism have been compromised.Threats of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Self interest threat Self interest threat Advocacy threat Familiarity threat Intimidation threat Management threat Safeguards of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Ethical training and experience Continuing professional development requirement Corporate governance regulation Professional standards Regulatory monitoring and disciplinary procedure External review Chapter: 15 Integrity: Means that an accountant must be straightforward and honest. It implies fair dealings and truthfulness.Objectivity: State of mind that exclude bias, prejudice and compromise and that gives fair and imperial consideration to all matters that are relevant to the task in hand, disregarding those that are not. Independence: Is related to and underpins objectivity, it is freedom from situations and relationships. Self-interest threats are: †¢ †¢ Financial interests Close business relationship Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Employment with assurance client Partner on c lient board Family and personal relationship Gift and hospitality Loans and guarantees Overdue fees Percentage and contingent fees High percentage of fees Low-ballingFinancial interest: Exits where an assurance firm has a financial interest in a client. Direct financial interest: Exits where an assurance firm has a directly financial interest in a client. Immediate family: means a spouse (or equivalent) or a dependent. Assurance team: means all member of the engagement team for the assurance engagement and all others within the firm who can directly influence the outcome of the assurance engagement. Safeguards from interest: †¢ †¢ †¢ †¢ Disposing the interest Removing the individual from the team if required.Informed the client audit committee of the situation. Using an independent partner to review work if necessary Close business relationship: will involve a commercial financial interest, which in addition to a self-interest threat, could cause an intimidation threat. Dual employment: means the same person being employed by both an assurance firm and a client is not permitted. Safeguard from dual employment: †¢ †¢ †¢ Modifying the audit strategy Involving an additional professional accountant Carrying out a quality control review of the engagementPartner on a client board: mean a partner or employee of an assurance firm is also serve on the board of an assurance client. This is not permitted. This can also cause of self-review threat or a management threat. Tarek 01712-049032 Close family: means parent, child or sibling who is not an immediate family member. Contingent fees: fees calculated on a predetermined basis relating to the outcome or result of a transaction or the result of the work performed. Safeguards from high percentage of fees: †¢ †¢ †¢ †¢ Discussing the issues with audit committee Taking steps to reduce the ependency on the client Obtaining internal/external quality control review Consulti ng a 3rd party such as ICAB Self-review threat: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Service with assurance client Preparing accounting records an F. S Valuation service Tax service Internal audit service Corporate finance Other service Advocacy threat: †¢ †¢ †¢ Legal service Corporate finance Contingent fees Familiarity threat: †¢ †¢ †¢ †¢ †¢ Family and personal relationship with client Employment with assurance client Recent service with assurance client Long association with assurance client RecruitmentIntimidation threat: †¢ †¢ †¢ †¢ Close business relationship Family and personal relationship Assurance staff members move to employment with client Litigation The ICAB code sets out a framework that professional accountant can follow when seeking to resolve ethical problems. It states that the professional accountant should consider: Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ The relevant facts The relevant parties The ethical issues involve The fundamental principles related to the matter in question Established internal procedure Alternative course of actionChapter: 16 (Confidentiality) The following security procedures are probably wise to prevent accidental disclosure of information: †¢ †¢ †¢ †¢ †¢ †¢ Don’t discuss client matter with any party of outside Don’t discuss client matter in a public place Don’t leave audit files un-attendant Don’t leave an audit file in a car or unsecured place Don’t remove audit working papers from the office unless strict necessary Don’t work on electronic working papers on systems that do not have the requisite protectionInformation only be disclosed where consent has been obtained from the client, employer or other proper source: †¢ †¢ If there is a public duty to disclose If there is a legal or professional right or duty to disclose Safegua rds of confidentiality: †¢ †¢ †¢ †¢ †¢ †¢ Disclosure of the circumstances of the conflict Obtaining the informed consent of the client to act Establishing information barriers Regular review of the application of safeguards by a senior individual not involve with the relevant Ceasing to act Physical separation of teams. Show interactive questions and self-test. The End

Baby Boom

Baby boom is generally referred to the 18 years period from 1946 to 1964 that saw the birth of around 76 million babies in the USA. Today the baby boomers forms almost one third of the total American population and they have been instrumental in changing USA in cultural, societal and political ways (Russell, 1987, 27). Baby boomers have been different from their preceding and succeeding generations in their philosophical and political outlook and hence critically affect the US policy as they mature and take important posts in academic, political and business realms.Baby boomers: Social and Political Outlook As the baby boom generation approaches middle and older ages, its voice and opinion would carry tremendous weight in affecting US policy and politics trends (Boulard, 2000). As the baby boom generation is generally affluent, politically and socially conscious and a distinct philosophical outlook, they carry a very powerful voting force with them, compelling state legislators to li sten to them.Baby boomers carry the crucial political weight more because the generation X, the generation that is in its 20s and 30s today, lacks enough political enthusiasm and motivation to seriously consider their voting rights. On the other hands, the maturing and graying baby boomers have started to show better understanding of social causes, taxes, and education and hence become active participants in construction of political voting patterns. Older and Younger Baby Boomers Baby boomers, being born over a period of 19 years, do not constitute one single generation.Instead, they are two distinct blocs within the baby boomers themselves, that have traditionally differed in their attitude and outlook major issues affecting politics and society. Baby boomers born between 1946 and 1955 are called as older baby boomers, while those born after 1955 to 1964 are referred as younger baby boomers. Older baby boomers have inclined to be less materialistic, more philosophical, drawn to so cial causes and have advantage over younger generation in taking up best jobs and greater economic prosperity.On the other hand the younger baby boomers have been typically hard boiled, concerned with money, less interested in social and political cause and preferred leisure over work (Russell, 1987). However, despite their ideological differences, together baby boomers constitute a massive force with huge economic leverage and power in shaping USA’s destiny. According to MetLife Mature Market Institute’s Demographic profile of American baby boomers, the baby boomers have combined annual spending power of more than $ 2 trillion, making them economically and financially most well off segment in USA.Future Implications By 2030, the baby boomers will be in the age group from 66 to 84, making up 20 % of the total American population. With their immense economic power and concern about their old age security, they will cast determining affect on government policies. It is n atural to expect that the aging baby boomers will support a government that is more attuned to their aging needs, security, health- care services, insurance services, tax rebates structure, pension policies, and issues concerning welfare of their families and children.Baby boomers, have a full spectrum of political views. As a group they have shared values of their parents, they are generally patriotic, and moderate in their social views. They voted two to one for Ronal Reagan in 1984 presidential elections (Light, 1988). In general baby boomers would be against the baby buster generation that succeeded them and each one of them would claim to generational identities and form distinct political block (Torres Gil, 1992, 137).It is likely that baby boomers will display generational identification and cohesion and hence the competition they are likely to enter with the younger generation would be along electoral strength and taxation. With their 76 million votes, it is unlikely that th ere is any conceivable political force can afford to overlook their demands, if they decide to vote on common issues affecting them (Torres Gil, 1992, 137). Reference Boulard, G. (2000). Challenges of a New Century. State Legislatures.Volume: 26. Issue: 1. Publication Date: January 2000. Page Number: 12. Demographic Profile. Mature Market Institute. Accessed on web 11. 14. 2006. http://www. metlife. com/WPSAssets/34442486101113318029V1FBoomer%20Profile%202005. pdf Light Paul. Baby Boomers. New York: W. W. Norton & Company, 1988. Russell, C. (1987). 100 Predictions for the Baby Boom: The Next 50 Years. Basic Books: New York. Torres-Gil, F. M. (1992). The New Aging: Politics and Change in America. Auburn House Paperback: Westport, CT.