Auditing of Smackey Dog Foods, Inc Term Paper Example | Topics and Well Written Essays - 1750 words

Auditing of Smackey Dog Foods, Inc - Term Paper Example The paper tells that U.S. Securities and Exchange Commission (SEC) has an influence in setting the GAAP principles, i.e. ‘Generally Accepted Accounting Principles’ and thus can have a substantial impact over the auditing process to be taken into consideration while reviewing the financial disclosures of Smackey Dog Foods, Inc. From an overall point of view, it plays a vital role in assisting the auditing process involving the financial statements of Smackey Dog Foods, Inc by specifying and reporting requirements necessary for the fair disclosure of accounting. Hence, SEC can assist Smackey Dog Foods, Inc by maintaining orderly, fair & efficient markets and also help in the process of capital formation. SEC can also help Smackey Dog Foods, Inc plan its future expansion and growth strategies ensuring sufficient return to the investors and stakeholders as well. In addition, SEC assists the investors in decision-making and the auditors by generating awareness regarding the v arious legal treatments to be noted while executing the auditing process to ensure a just accounting disclosure which can have certain direct implications on the audit in Smackey Dog Foods, Inc. The essential activities involved in the initial planning of an audit entail certain steps. The first step is the deciding part where the auditor decides whether to serve the new client. Notably, considering the fact that this decision should be taken at an early stage before any significant cost is incurred, Keller CPA will focus on the current situation faced by Smackey Dog Foods Inc. Identification of the need of audit in any organization is also a part of initial planning. To avoid misunderstanding, the audit engagement process will be discussed with the client. With this regards, Keller CPA had sent his staffers, Ben and Maureen, to Smackey Dog Foods Inc. for the audit engagement. The auditor requires independence to perform his work taking into account that there should be no managemen t integrity issues in the organization (American Institute of CPAs, 2012). Question 3: Discuss The 4 Stages Of The Audit and The Major Activities Performed By The Auditor In Each Phase. Give An Example of How Each of these Specifically Applies to the Smackey Dog Food, Inc Audit. For Instance, Examine The Apparent Internal Control Weaknesses and Possible Negative Outcome of Each. The four stages of the audit are Preliminary review, Audit Report, Fieldwork, and Planning. In the planning phase the research and data gathering is done for the audit process. The research and data may contain the prior audit files, board policies, financial reports, administrative regulations, shared audit programs, internet sites and job descriptions among others. A meeting is fixed to introduce what may occur in the audit, the internal auditor meets the desired person from the department to identify the issues, and special areas of concern. Preliminary Review: In the preliminary review the existing contr ol composition will be assessed and evaluated to make the necessary variations in the audit scope draft, program, and questionnaires. Keller CPA will also review the internal control formation of the department by using different kinds of tools and methods to gather and evaluate data about the operation. This will help to ensure about the areas of high risk and to design a program to work in the fieldwork stage. Fieldwork: In this phase auditor will perform transactions and logical reviews, and further relevant information required for the audit. The internal controls of Smackey Dog Foods Inc. are to be recognized during the preliminary review which is being operated and is being determined by Keller CPA. The audit program is to be reviewed to ensure that procedures described within are appropriate

Globalization and genocide Essay Example for Free

Globalization and genocide Essay The twentieth century has seen a lot of inventions come into being, from the invention of the engine, to the manufacturing of airplanes. Then there came the aspect of globalization. The world that was so large started shrinking on a daily basis until finally, borders seemed to have evaporated into thin air even between continents. Today, a person may be in London in the morning and in the evening he is in Washington. Communication has also been made easier and more efficient in such a way that you can talk to a person who is thousands of miles away, as if you are talking to the person next door. The world has become a small community. Successes and failures However, there are shortcomings that have come with globalization. Lechner and Boli (2004) in their book The Globalization Reader argues that while there has been shortcoming of globalization because of the strain it has exerted on the environment thereby degrading it. While the countries all over the world have been working to see their economies develop, this has been at the expense of the environment. One of these causes of environmental degradation according to their argument is the destroying of the natural environment. Large tracts of forest covered land are destroyed each year leaving the land bare and in a few years no longer unproductive. This, they argue, is not the only cause of environmental degradation. Another cause is the releasing of harmful chemicals into the environment. Example is the Chernobyl nuclear accident. After this accident, there were many nuclear substances that were released into the environment and over the years have caused cancer. Fossil fuels have also contributed greatly to the destruction of the environment. While these have provided fuel for industries, carbon dioxide emissions has been on the rise thereby causing global warming. Are there ways and means to reverse the current trends of environmental degradation in order to make secure our future? However, despite all this destruction, there has been an effort to try and slow down if not to completely stop the rate at which the environment is destroyed. Whereas the governments have not been keen enough to conserve the environment, Lechner and Boli (2004) argue that there are environmentalists who have rallied for conservation of this precious environment. In 1992, Rio de Janeiro Declaration on Environment and Development proposed that, for a meaningful development to be achieved, environment conservation must come first. There are also who have argued that for environment to be conserved especially in poor nations, the rich nations must cancel their debts since the small governments spend all their earnings paying debts at the expense of local development, thus forcing it people to solely rely on an already deprived land hence furthering the effects of environmental destruction. Others have used all their minerals on debts without caring much on the effects this has on the environment. There are also organizations that were formed to champion for the protection of the environment. Their call is on the political class to make their priorities right by spending less on military and more on environment protection, not just for this generation but also for future generation. Issues of poverty have been cited as the biggest enemy to the protection of the environment. An example is of Mau forest in Kenya. While this forest has been the water catchments and the source of many rivers in Kenya, it faces the danger of being destroyed because of human activities. At the moment, part of the forest has been inhabited by people who are poor and therefore not willing to move out. The government of Kenya on the other hand is also unable to settle these people elsewhere since it doesn’t have resources. The neighboring nations namely Uganda and Tanzania face the same plight as Kenya and cannot help the Kenyan government yet these rivers drain in Lake Victoria which is shared among them. These activities that have affected a nation environmentally do not affect just one person. The Mau forest in Kenya is a good example. If the future of Mau forest is not solved, eventually, Egypt which doesn’t even border Kenya will be affected since it depends on water from Lake Victoria through river Nile for its irrigation. Human beings faced the danger of extinction on a daily, more so from environmental degradation. Nevertheless, it is possible to have a better world. A world where pollution is controlled and excellent environment that is not contaminated is the ultimate choice for everyone. There have been meetings called by different people all over the world to fight for the right to live in a non polluted environment. An urge to have those that are considered the minority in the society to participate in the process of policy making has been on the rise. Is it possible, when we are united together as a people, to fight for our environment? Genocide The effects of globalization have not been felt in the environmental circle alone. Social life in many places throughout the world has been altered because of globalization. According to Gellately and Kiernan (2003) examines the atrocities that have been committed against humanity, some among them committed by the ‘civilized’ as they championed for globalization. For example, there were mass murders that were committed at Guatemala, sponsored by the US government. In this revolution, the Mayan community was massacred and the world kept mum. Even when as a commission to investigate these events was setup, their report did not reveal the motives behind these killings, and the people behind it. The Mayan people are not the only ones that have been affected. Yugoslavia in 1991 faced genocide whereby a minority group was targeted and massacred. Politics and cruelty has been the order of the day. Politicians have been known to use people to get into position and then turn against these people. These acts of brutality are yet to end. Societies throughout the world still experience mass murders in their midst. Technology, which is supposed to ease the way life, is now being used against people. US is not spared either. September 11 attacks proved that people are willing to go all the way to destroy others. While we may toy around with the idea of whether to reevaluate our stand towards globalization or not, we must always remember that a time is coming when we shall not enjoy the relaxation our beaches offer us as we do today. At that time, there will be no trees for our wildlife and therefore no rain. For countries in Sub Saharan Africa, this will mean that there will be no food since these communities have always depended on rain for their agricultural activities. Just as a reminder, that time is already at hand. We are already seeing the effects of globalization on our environment. Yet, the question we ask ourselves is, ‘Are we ready to shove the idea of globalization beneath the carpet and look for a new alternative? ’ Some of the greatest crimes against humanity were committed at a time when we considered the world to be on a highway to becoming one community with no barriers. That was in the mid 1990s, a genocide that left many dead with many other maimed. Yet, the global community never spoke a single word until it was all over. According to Gellately and Kiernan (2003), these acts of brutality have often been sparked by oppression through the years by those who are powerful. After many years of oppression, those who have been oppressed pour their anger on those who are helpless and vulnerable and therefore cannot defend themselves. In the end, we witness the kind of crimes like those that happened in Rwanda (p 375). We cannot also ignore the fact that technological advances in warfare have also been the cause of genocides in our communities. Cases in point are the Nazis in Germany; the use of poisonous gases against the Kurds in Iraq; the September 11 attacks on US soil. These have all employed the use of technology to perpetrate crime. Thus, the globalization that was supposed to bring us together has also been the source of death and segregation in our communities. Are we as human being going through a transition that is changing us for the worse i. e. turning us against each other? Is globalization therefore the cause of genocide or a solution to eradicating genocide in the current world? Are we our own enemies? References Lechner, F Boli, J. (2004). The globalization reader. New Jersey, USA: Published by Wiley-Blackwell. Gellately, R. Kiernan, B. (2003). The specter of genocide: mass murder in historical perspective. Cambridge, UK: Published by Cambridge University Press.

RISE OF INDUSTRIAL CAPITALISM

RISE OF INDUSTRIAL CAPITALISM INTRODUCTION Any society is capitalist if the means of production that is tools and materials belongs to the employer and not the employees and the employees produce commodities belonging to their employer. Commodity is something produced for the chief purpose of being exchanged. With increased wealth the leisure class improves in structure and function. Differentiation jets in with less elaborate rank and class. Hence this has led to the upper class and the lower class that depended on the lower class for their survival giving rise to the workers and non workers this develops into capitalism. This paper seeks to explain the rise of industrial capitalism with one claim which serves as thesis that the rise of industrial Capitalism was a result of unequal distribution of wealth in communities giving rise to the non workers who owned the means of production and also the workers. This includes trade practiced by people in the higher class consuming more the workers could produce hence as time goes th ey require more and more people in the lower class to produce for them. Industrial capitalism is a system both social and economic whereby industry and resources are owned by few for profit. In this capitalist system means of production were privately owned. America witnessed the growth of Industrial capitalism in late 19th century and early 20th century. . In any capitalistic state, property is privately owned and is protected by the supreme law of that state. Thus in the rise of industrial capitalism, we are looking at starting of when individuals in a society started acquiring property privately. The rise of industrial capitalization was as a result of five main view points which include: conspicuous consumption, great monopoly, scientific management and difference in living standards. According to Thorestein Veblen on his conspicuous consumption theory stated that rise of industrial capitalization was as a result of wealth accumulation to a few number of people, thus the wealthy developed more in function and structure as a result of having access to more goods and services. Thus there arose a difference in class structure. This was further enhanced through inheritance of wealth and inheritance of gentility. With the inheritance of gentility came the inheritance of obligatory leisure. Thus those who were born wealthy outranked the others born in less wealthy families thus the unlucky to be born in the poor families became the servants of their masters.In this case to rise the ladder from the lower level to high level could take decades of years if not centuries. This in turn resulted into unequal state. This is referred to as feudalism that brought increased ‘primary accumulation of resources or investment capital. .According to Henry Demarest on the story of great monopoly rise of industrial capitalism came about as a result of monopoly in some useful natural resource in this case it was fuel. This monopoly of fuel resource needed by so many people; resulted in acquisition of wealth and elevated some peoples standards. In principle of scientific management as a result of recorgnising the importance of conservation of natural resources scientific management has slowed down the fast rise in capitalism. This created a know how in how the environment had been affected negatively in the search for wealth to be used by few people at the expense of the masses. The difference in living standards was brought about by Jacob Riis where he states that long ago one part of the world did not know how the other part lived because they simply didnt care. The half on top cared little for the others struggling so there was a build up in number of people struggling to a point in which crowding was so much at the bottom creating discomfort to a point where the bottom could not be ignored. CONSPICOUS CONSUMPTION Conspicuous consumption theory of industrial capitalism started as a result of differentiation within class this was a result of the rich owning the means of production. The leisure class which was known for its reckless consumption stood ahead of the social structure in point of reputation. Thus in the survey of growth of conspicuous consumption, it appeared that the utility of both was alike and lied in the element of waste which is common in both. This consumption resulted into depletion and wastage of resources and the workers rioting against the non workers. They wasted goods, time, and effort as a way of demonstrating the possession of wealth. The consumption becomes larger element in the standard of living. Thus rise in rush for wealth to maintain a higher social status. Consumption became a larger element in standard of living in the city than in the country in an effort to remain decent in the city. The higher class would spent without care to that they are wealthy and in tu rn the other people in the City who belonged to the same class would also do the same; competing on who could ‘consume more. GREAT MONOPOLY Great monopoly gave wealthy individuals control over important natural that were vital in production and by so doing influenced industrial capitalism by owning the raw materials for instance coal and petroleum. Petroleum in cities in the United States as well as well as other countries serves to control the production for the people in lower class failed to acquire the power to manufacture their goods if they had any. Majority of oils production in America, manufacture and export had been controlled for long period by a single corporation which had a monopoly for very long. These monopolies could control the whole economy from production, manufacture and even distribution and pricing the goods and services available. PRINCIPLES OF SCIENTIFIC MANAGEMENT Scientific management influenced rise in industrial capitalism in that the whole country at once recognized the importance of conserving material resources. In the past the prevailing idea had been that the right man for the job could be found and the methods of production would be safely left to him which was an old system of personal management. Acquiring of products was at the expense of the environment. DIFFERENCE IN STANDARD OF LIVING Difference in standards of living came as a result of one part of the world not caring about the other part thus those underneath facing crowding and discomfort so great that the consequent upheavals became so violent it was no longer easy to do anything and the upper half failed to inquire what the matter was. Thus capitalism came about where everyone for himself in search for personal property. This scenario resulted to poor masses that would live under the mercy of help from other countries of from their extravagant neighbors who were the course of the problem. CONCLUSION In conclusion the rise of Industrial Capitalism in many parts of the World especially America and Western counties was a result of control of the means of production and consumerism as President Roosevelt argued that the Americans were misusing resources. The scramble to acquire in America was the root cause of industrial Capitalism. People who criticize capitalism put forward the argument that Industrial capitalism was associated with unfair and quite inefficient distribution of wealth creates imperialism and counter revolution wars fighting against economic and cultural exploitation repressions of workers and trade unionists, and phenomena such as social alienation inequality, unemployment, and economic instability. Critics have argued that there is an inherent tendency towards oligolopolistic structures when laissez-faire is combined with capitalist private property. Capitalism is regarded by many socialists to be irrational in that production and the direction the economy is unplanned, creating many inconsistencies and internal contradictions. Environmentalists have argued that capitalism requires continual economic growth, and will inevitably deplete the finite natural resources of the earth, and other broadly utilized resources After the Industrial Capitalism the world has witnessed another form of capitalism which is almost similar and that is financial capitalism. America witnessed the entry to Industrial age and this affected the Americans both economically and socially especially the blacks who still were regarded as outsiders and could not settle in some places especially in the North and could not be allowed to own property in some cases. With Industrial Capitalism it made that the blacks were more sidelined and became poorer and poorer. Capitalism concentrated resources to a few whites and the consumerism culture that developed then saw America face the Great Recession of early 20th century. President Roosevelt had to change the policies of pay to improve the lives of many poor Americans who had been made poor by capitalist policies that concentrated wealth and means of production on a few hands. Bibliography Primary Sources Lloyd, Demarest Henry, The Story of a Great Monopoly, The Atlantic Monthly, March 1881. Taylor Winslow Fredrick, Principals of Scientific Management, 1911. Veblen, Thorestein, The Theory of Leisure Class: An Economic Study of Institutions (New York: Macmillan,1902): 68-101. Secondary Sources Diggins, Patrick John, Thorstein Veblen (New Jersey: Princeton University Press, 1999): 83-85. Kilcullen, John, Marx On Capitalism (Sidney: Macquarie University, 1996): 1-2. Riis, A Jacob, How the Other Half lives (Minnesota: Kessinger Publishing, 2004): 130-13 Zentes, Tamà ¡s, The transformation of the world economy (Mexico City: United, 1988): 38.

Cultural Values in The Left Hand of Darkness, The Fellowship of the Rin

Shaping of Cultural Values Through Environment in The Left Hand of Darkness, The Fellowship of the Ring, and Dune      Ã‚   Ursuala K. LeGuin's The Left Hand of Darkness was written after J.R.R. Tolkien's The Fellowship of the Ring and Frank Herbert's Dune. One of the most interesting comparisons between the three novels is how the authors treat the issue of cross-cultural misunderstandings. All three works contain many incidents where people of one race or planet encounter people of a different race or from a different planet. Tolkien treats this issue in a 'specisitc' or physiological manner. The cultural misunderstandings and clashes that arise in The Fellowship of the Ring are due to the differing physiology of the characters. Herbert deals with cultural misunderstandings in an environmental manner. In Herbert's world, cultural values depend less on which species a character belong to (because all characters seem to be "roughly" human) and instead depend on environmental variables. In The Left Hand of Darkness, LeGuin combines both approaches. The cultural misunderstandings betwe en Genly Ai and Gethenians are due both to difference in physiology and different cultural values imprinted by environmental factors .   Ã‚  Ã‚  Ã‚  Ã‚   Tolkien's physiological approach is best seen by examining the hobbits attitude towards the outside world. The hobbits are suspicious of, and generally do not understand, non-Hobbits. This can be seen by the Shire's constant suspicion of Bilbo's past adventures. The miller Sandyman comments on Bilbo's adventures: "Elves and Dragons! I says to him. Cabbages and potatoes are better for me and you. Don't go getting mixed up in the business of your betters, or you'll land in trouble too... ...iologically different from the Gethenians and comes from a planet with a totally different environment. Both of these factors lead to numerous misunderstandings in LeGuin's novel. The difference in the three authors approaches may be seen in the debate between genetics and environment may be the broader issue. Tolkien seems to take the genetics side, Herbert takes the environmental side, and LeGuin, being the daughter of an anthropologist, realizes that both genetics and environment determine cultural values. These values often come into conflict, and when they do, misconceptions and misunderstandings are almost inevitable.  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚   Works Cited Herbert, Frank. Dune: 1984, Chilton Book Company LeGuin, Ursula L. The Left Hand of Darkness: 1969, Ace Book Company Tolkien, J.R.R. The Fellowship of the Ring: 1993, Houghton Mifflin Company  Ã‚  Ã‚  

Confucianism, Taoism and Buddhism Essay

The Chinese are the among the cultures to whose lives and philosophies are greatly influenced by their religion – Confucianism, Taoism and Buddhism. These three school of thoughts basically deal as to how the Chinese live in harmony, not only among themselves but with nature as well. Among the three schools of thought, Buddhism is the only one which did not originate in China. Hence, it differs with Confucianism and Taoism in as much as it deals with the human being alone and his suffering. Nonetheless, although it is different from Confucianism and Taoism, it is admittedly not in conflict with these two but rather it reinforces the concepts and tenets of the two schools of thought. Buddhism primarily believes in reincarnation (nirvana) and affirms the fact that life is â€Å"suffering† and that â€Å"desire and craving† are the causes of suffering. In order to attain happiness, one has to overcome his cravings and desires, hatred and complaints. Although Buddhism was not originally from China, it has nonetheless gained widespread popularity over the centuries. At the start, Buddhism and the Chinese native religions vastly varied. Buddhism reinforced reincarnation while the native Chinese believed in single life only. Secondly, Buddhism insists that in order to achieve the state of Nirvana, one has to give up or leave society and enter the celibate and homeless life of a monk or nun while the Chinese placed great emphasis on the family and its continuance of descendants. Furthermore, Buddhism does not believe in the existence of the soul compared to the native Chinese who believe in earthly and heavenly souls and lastly, while Buddhism reiterates the independence of the monastic community, native Chinese religions insist that all institutions whether religious or secular are under the government. Eventually though, Buddhism adjusted to Chinese society and vice versa. Hence, the Chinese came to believe in reincarnation and believed that their deceased relatives became ancestors. Because Buddhism propagated the belief of reincarnation and the Chinese came to believe in it, it was able to bring together the development of a series of ideas regarding heaven and eternal happiness and that they could be reborn into different levels. Hence, modern Chinese society used Buddhist temples as the centrepiece of worship and study. It also made Buddhists the key players in funerals by taking over the burial and remembrance of the deceased. Wealthy and affluent Chinese make sure to have Buddhist monks during funerals because their presence more or less became an assurance of a good rebirth. Moreover, a deceased’s name place in a spirit plaque inside the temple meant that he or she is part of the daily Buddhist prayer. Gleaning from the history of Buddhism, the religion took different paths. Originally, it was an individualistic religion wherein one is responsible for his own progress in the path to nirvana. Thus, it entails that the believer has to enter the monastery and become a monk, with the aim of abandoning their desires. This is done by not doing any work and was only supported through begging and donations from the community. But the Chinese found this path to be very difficult and soon â€Å"easier paths† took form. The Chinese are known for their excellent health and long life. This is also attributed to Buddhism. With the separation from the original form of Buddhism came the Tantric form of Buddhism which stresses the total involvement of the body, mind and speech in the search for enlightenment and nirvana. As the doctrine of the karma took hold and fabricated itself into Chinese society, out came new types of behaviour that can be attributed to the Buddhists. The Chinese began to practice seated meditation and make offerings to images. They also adapted the Buddhist rites of confession and consecration. While Buddhism mainly seeks to promote the belief of reincarnation and karma, it was also able to alter the world of the Chinese in terms of materials by introducing new objects, symbols and rituals. The practice of making donations to the Buddhist monks in order to ensure their good rebirth also became adapted. Hence, inspite of its belief that in order to achieve Nirvana, one has to abandon all worldly and material things, Buddhism today especially in Chinese society encourages donations even at such huge amounts to the extent that the donor fails no reluctance for giving such to a supposedly celibate and austere community all for the sake of ensuring good karma and Nirvana. There is one basis for this practice: the monks relied mainly on the donations of the community. Aside from donating for the monks’ clothing and food, donors are also encouraged to make material offerings to Buddha such as gold, topaz, silver and crystal. Devotees are also encouraged to make images of the Buddha. While the Chinese are known for their frugality, they nonetheless place great importance in the splendour of Buddhist practices and images or objects. As can be seen, the Chinese value images of the Buddha that are made of precious stones and metals. Unlike Christians who use wood or clays for their images and icons, Chinese Buddhists believe that Buddhist deities must be given such images as their expression of respect. In summary, although Buddhism maintained the belief and practice of austerity and celibacy in order to attain eternal happiness and enlightenment, Chinese society in practice contradicts the tenets of Buddhism. This may be attributed to the fact that Buddhism adapted the culture of the Chinese instead of the other way around. Therefore, even though monks promoted and practiced austerity, they nonetheless encouraged their believers to give material wealth to the monastic community as security for their â€Å"rebirth†.

My Personal Goals And Expectation As A Student Essay

It has been 20 years since I have been in school and I want to be here at The University of Phoenix to finally get the degree that I have put off for so many years. I realize there may be road blocks ahead of me that I am not aware of at this time, but I am making a commitment to myself to be successful. The road I have chosen is long overdue, but I believe it is the right choice and something I strongly desire. I selected the U of P due the accelerated program offered, the high caliber of educators, and recommendations by friends. After just one class, I’m very excited about my choice and look forward to the challenges ahead. At the U of P, I hope to obtain the knowledge and tools to help me be successful and to finally make things â€Å"right† with myself and my employer. I say this as, in the past, I have misled my former and current employers that I have an education beyond high school. Through hard work and dedication, I have been able to produce and prosper in my professional life, even without an education beyond high school. But I feel with a â€Å"real† degree in hand, I’ll be more confident and proud of myself for the hard work and dedication it will take to accomplish this goal. Also, the dark cloud of my misrepresentation will finally be lifted. I believe I will finally be proud of myself and gain the honor and integrity I desire. My personal goal is to obtain a Bachelors degree in Business Management. As I pursue my goal at U of P, I must dedicate myself. To achieve this goal, there must be commitment, discipline, desire and expectations. There will be many challenges that lie ahead of me as I steadily make my journey to achieving a degree. But I feel I can overcome any obstacles and face any challenge, due to my maturity level and positive outlook. Twenty years ago, I did not feel the need or have the desire as I do now. Other than the obvious goal of obtaining a degree, I hope to finally have the skills, knowledge and tools to obtain further success in my professional life. I also feel a degree will give me more confidence in myself both personally and professionally. The education that I will receive will help me tremendously in my professional career. I feel I will be much more marketable to my present employer as well as future employers. Advancement  opportunities will come to fruition as I go through the educational improvement process. Throughout this new learning process, I hope to develop the skills to be a better communicator, both orally and in written communications. I’ve always somewhat lacked confidence in writing and I hope to gain the skills to write effective letters and reports. I hope to develop leadership skills and have confidence in myself and in the decisions I make. I hope to learn how to set priorities and manage my time better both at home and at work. Just making the decision and taking the steps to further my education feels liberating and eases the anxiety I’ve always felt about not furthering my education. I feel my fears about â€Å"not measuring up† will subside and a sense of camaraderie will develop with my associates at work. Since beginning classes, I hope the stimulation I feel now will continue to grow and ease the fears I’ve always had about â€Å"learning† again. I expect my confidence level to rise and as I get more confidence, my mind will open up to new ideas and better ways of doing things. I hope this stimulating environment will foster new ideas that I can use in my professional life. Above all, I believe this journey will bring to me a sense of accomplishment, pride, and confidence. In my personal life, I realize I must make many sacrifices. The time I must invest in obtaining a degree will require I give up the very little free time I currently enjoy with my family. My work schedule is extremely full now and leaves very little time with my family. Taking classes will totally eliminate any time I had to spend with them, but they are very supportive and understand the rewards we will all reap from this undertaking. I’m doing this for all of us, as I know the personal and professional growth and successes will be invaluable for our future.

Automobile and Introduction A. Drifting Essay

I. Introduction A. Drifting is one of the fastest growing motorsports in North America. B. I first came across drifting in 2004. C. Drifting is one of the most extreme and exciting forms of motorsports. D. Some of the things to know about drifting are: 1. The history 2. The cars 3. The techniques II. Body A. History 1. According to answers.com drifting is actually defined as when a car is in a controlled slide through a corner. 2. Drifting got its start around the early 1970’s in the JGTC racing circuit by a driver named Kumitsu Takahashi. 3. However, drifting did not hit the street racing scene till 1977 by a local Japanese street racer named Keiichi Tsucjiya, who had a video produced of him drifting in the mountains of Japan. 4. In 1988 the first official drift event was organized by legendary driver Daijiro Inada in Japan. 5. Drifting since then has spread all around the world. B. The cars 1. Basically all drift cars are rear wheel drive because you have to be able to control the rear of the car through the corner. 2. Most of the drift cars used in comp. are FR cars, but MR, and RR are starting to make their way into drifting. 3. The main reason most people use FR is because the less weight you have in the rear, the easier it is to break the rear tires loose. 4. The sport is dominated by JDM cars in the top drifting series, but the American and even Euro. Cars are starting to challenge the JDM car now.(See visual aid) 4. The only necessary modifications you need to do to a car to drift is a aftermarket suspension so the car does not flip during a drift, and a roll cage for safety reasons. C. The techniques 1. According to D1GP.com there are essentially 2 different techniques to make a car drift: A. Beginner techniques which are basically techniques where you lock up the rear wheels to make the car slide and then follow through the corner with throttle control. B. Weight transferring techniques are for more advanced drifters. 1. Weight transfer techniques use the actual weight of the car by moving side to side and brake the rear wheels loose to start a drift. III. Conclusion A. as you can see, drifting is one of the most extreme and exciting forms of motorsports by its: 1. History 2. Cars 3. Techniques B. So if your looking for some comp. completely different from anything else, check out drifting. Bibliography Answers.com Oct. 8, 2007 D1GP.com Oct 8, 2007.