Friday, August 28, 2020

Knowledge Worker Paper-Terence Essay Example | Topics and Well Written Essays - 1250 words

Information Worker Paper-Terence - Essay Example The examination incorporates their duties, work, and their job. Progressively, the paper characterizes my involvement with Syndicate Marketing Company and how the organization mirrored the capacity of information laborers (Jemielniak, 2012). Information laborers are likewise alluded to as free operators, human capital, or even the information business visionaries. They comprise one of the quickest rising areas of the workforce in the globe. The idea was first presented by Peter Drucker in 1959, who characterized information laborers as elevated level specialists who utilize their systematic information and hypothetical information from their conventional training to develop administrations and items. As per Peter Drucker, information is infectious and develops like a life form. The information itself should be served and acclimatized yet not only put away. The information development made the information the board, which experienced upheaval in 1990 to help the laborers to come up procedures and standard apparatuses. Concentrating on information is proclaimed as one of the qualities for human social and financial turn of events. At first, riches was estimated as far as land. During the subsequent wave, riches was estimat ed regarding capital possession like production lines. Progressively, the capacity to possess riches was estimated at the rate where an individual claims information and how he utilizes the information in making new products and enterprises. The advancement was thought about the security and cost on the item. In the information time, 2 percent of working populace takes a shot at land, 10 percent of them take a shot at ventures, while the 78 percent are information laborers. The information specialist gains, controls, deciphers, and applies data to do intricate, eccentric, and multidisciplinary work (Davenport, 2005). The center of a firm is described by the information laborers. The organizations utilize the information, judgment,

Saturday, August 22, 2020

Internship report Essay Example | Topics and Well Written Essays - 4250 words

Temporary job report - Essay Example During this gathering, the part associations survey the overall idea of their activities, set the needs and choose of their joint system for the coming 3 years, eminently by choosing the International Board. The International Board is contained 22 chosen individuals (a president, treasurer, 15 VPs, and 5 secretaries general) speaking to all locales of the world. This International Board characterizes explicit techniques to actualize the topical and provincial needs embraced by the Congress. It likewise meets 3 times each year to talk about the FIDH's political and vital direction and to support the spending plan. The Executive Board is made out of the President, the Treasurer and 5 secretaries General. It is answerable for the administration of the FIDH every day and meets once per month to take choice on current concerns and solicitation put together by part associations. The International Secretariat, situated in Paris, utilizes 30 changeless staff individuals who do different obli gations including working at the home office, going about as a perpetual assignment before IGOs (intergovernmental associations) and working in territorial workplaces. It actualizes choices taken by the International and Executive sheets related to the part associations. ... The International Secretariat, Observatory and Specialist Desks. The International Secretariat is isolated into locales (Africa Desk, Americas Desk, Asia Desk, Eastern Europe and Central Asia Desk, North Africa and Middle East work area) and is liable for setting needs. Since 2009, the FIDH singled out specific zones of prime worry, for which it has decided activity needs. These include: assurance for human rights protectors, responsibility, regard for human rights with regards to globalization, barrier of human rights, and regard for human rights with regards to counter-psychological warfare. The topical division of the International Secretariat mirrors the accompanying activity needs: Globalization and Human Rights Desk, Women's and Migrants Rights Desk, International Justice Desk, Observatory for the Protection of Human Rights Defender (hereinafter The Observatory). The Observatory (a joint program with the World Organization Against Torture) looks for the execution of the UN Decl aration on Human Rights Defenders and battles for the reception of new components planned for strengthening their assurance and security. It additionally gives crisis assurance to human rights protectors on the ground under the type of material help, preliminary perception missions, media inclusion, and dire intercession. The International Justice Desk's command is to handle the issue of exemption for the individuals who do human rights mishandles, and to make such people and gatherings responsible for their violations against humankind. It does as such by offering lawful and legal help to casualties of universal wrongdoings by starting or taking an interest in case before national, territorial and worldwide courts. The battle against exemption is one of the raisons d’etre

Friday, August 21, 2020

Salem Witch Trials

What Caused the Salem Witch Trial Hysteria? 1692 was a year pressed with fervor and fear for the residents of Salem, Massachusetts. Conviction and allegations of individuals being witches/warlocks under the ownership of the Devil cleared over the town and unleashed ruin among its pilgrims. There are numerous potential approaches to legitimize this franticness. Be that as it may, the 3 generally substantial and evidential reasons are: consideration chasing, envy (of each other and the measure of land claimed), and absence of acknowledgment towards each other’s physical imperfections and behaviors.Attention-chasing will undoubtedly turn into an issue in a town, for example, Salem, only because of the day by day, everyday exercises one must seek after so as to live appropriately. Archive G states, â€Å"It was maybe their unique structure to delight an adoration for reputation or of evil by creating†¦ fervor in their neighborhood. † This statement is identifying with the practices that individuals were showing which made them a suspect.Document H rotates around the possibility that perhaps these little youngsters were carrying on and faking the â€Å"convulsive attacks† that were accepted to be proof so as to give the open what they expected, or needed. These little youngsters made an issue a lot bigger than they’d wanted to. They no doubt were simply attempting to make themselves known and didn’t comprehend the effect that their activities would have on the powerless personalities of their town. In spite of the fact that consideration looking for appears to assume the most evident job in the panic, envy was likewise a significant contributor.Land proprietorship was a serious deal in this timespan (fifteenth century), and the division between the farmers’ and the residents’ measure of property turned into a reason for retribution (Document J). Reports K and L are ideal instances of individuals feeling the requi rement for retribution. The Putnams more likely than not accepted that Rebecca Nurse did them horrendously wrong when her family assumed control over a portion of their territory, so (as perhaps the wealthiest family in Salem); they utilized their assertion against hers by blaming her to be witch.They presumably wouldn’t have done as such in the event that they didn't truly accept she had something more than they had or she planned something for by and by assault them. This sort of hatred towards each other must’ve turned into a typical issue in Salem, for it appears that numerous allegations originated from individuals being desirous of one another. Alongside envy, unacceptance and judgment of people’s highlights and practices turned into a main source for somebody to be known as a witch. Archive E utilizes insights to show that a lion's share of the denounced were moderately aged, wedded women.This document’s data alone gives pieces of information ident ified with sexism and separation old enough and conjugal status. In Document M, Linda Caporael proposes that Ergotism, a sickness brought about by a parasitic organism called â€Å"ergot,† made individuals daydream, become dazed, and experience hyper scenes. Maybe these side effects were misconstrued to be proof that somebody was controlled. Or on the other hand maybe the individuals who ate and withdrew the affliction from the nourishment debased with ergot were the informers, and they basically weren’t in their â€Å"right mind. Regardless, there was a huge measure of judgment and absence of acknowledgment to each other, and this assumed a key job in the turmoil of the Witch Trials. Allegations of black magic and ownership put a panic and a drive to overcome into the residents of Salem, Massachusetts that year. 20 individuals were executed, and in excess of 100 individuals were denounced. There’s a huge number of various clarifications with respect to why. Wi th everything taken into account, however, the entire thing could have been maintained a strategic distance from in the event that it weren’t for people’s want for consideration, envy, and critical mentalities.

Tuesday, May 26, 2020

National Merit Scholarship Essay Samples

National Merit Scholarship Essay SamplesNational merit scholarship essay samples are there to help you. You may want to write your scholarship essay on a number of subjects. You may also want to write it in a casual way or for a formal event. It really depends on what you want to do with it.It is always a good idea to write your scholarship essay in the style in which you would most likely be submitting it to scholarship programs and universities. Most schools prefer to get their essay submissions from the students and not from teachers or professors. Students will be much more likely to personalize their essay if they are writing it for one of the programs that help with getting money for college.National merit scholarship essay samples are great tools for you to use in order to show how your essay will be submitted to these programs. These programs are looking for essays that are well-written and highly readable. If you can use good writing skills, you can get into the program. You r scholarship essay can really show them how well you understand the concepts of what you are writing about.So, what do these essay samples provide you with? They provide you with a high quality essay that will give you a leg up on the competition. Writing scholarship essays can be hard work, especially if you are not used to writing essays. A high quality essay will allow you to get through these essays easily.There are also some features to these scholarship essay samples that will help you a lot. Some of the essay samples have an essay format that is very different from the usual method of writing an essay. They may be a little harder for the average reader to understand, but once you get past that point you will begin to see a better quality essay. These scholarship essay samples can also be difficult for some students to follow.These essays can also be written as if it were part of a grant writer's writing. It is a fun and easy way to get the information out of the essay that y ou need. You will find a lot of tutoring guides on the Internet that will show you how to get to the point of the essay without all of the stuff that you may have to get through.A scholarship essay written by a student will be more personal and likely to be read more favorably than the essays written by a teacher or a professor. Therefore, these kinds of essays will be given more attention than the essay written by a teacher or a professor.

Friday, May 15, 2020

French 101 Learn the Word Kif-Kif

Kif-Kif (pronounced  keef-keef) is a familiar French adjective which means all the same. The word itself comes from Arabic and was adopted into French. You might use this phrase in casual conversation to express ambivalence or equivalence. The word le kif, when it is used in the singular, means hashish. Example Le beurre, la margarine, cest kif-kif, nest-ce pas?   Butter, margarine, its all the same, isnt it?

Wednesday, May 6, 2020

Framing and Agenda Setting Bias in News Media Essay

Framing and Agenda Setting Bias in News Media The Hutchinson Commission on freedom of the press best defined news in 1947 as a truthful, comprehensive, and intelligent account of the days events in a context which gives them meaning.Journalism in todays news is not the same as it was over half a century ago. The Fairness Doctrine, which was eliminated in 1987, was a policy that required the holders of broadcast licenses to both present controversial issues of public importance and to do so in a manner that was, in the Federal Communications Commissions view, honest, equitable and balanced. The Doctrine obligated broadcasters to devote some of their airtime to discussing controversial matters of public policy and to air contrasting†¦show more content†¦Media coverage reflects the media’s agenda. The agenda setting theory predicts that people will place importance on issues to which they are exposed. Agenda setting by the media tells us what to think about – public opinion about what should be on the public agenda is heavily influenced by the topics and issues that appear in the news (Glenn G. Sparks , 2012). The type of news people select often takes the form of opinionated entertainment rather than politically oriented information because some of this information is simply not presented. â€Å"All the reporters in the world working all the hours of the day could not witness all the happenings in the world† (Lippmann, 1922, p. 183). Limitations such as distance, time constraints, and subjectivity challenge the media. Controversy surrounding Kim Kardashian’s pregnancy and the Paula Deen Scandal are both excellent examples of agenda-setting in action. The media is ever-present for these stories as if they are significant events. The placement of full page, color articles and top stories on news programming makes it clear that Americans should place these events as important issues. There are numerous articles and reports about Kardashian naming her child North West. There are news channels that portray that Deen just made a mistake and is genuinely sorry for her choice of words while some channels try to reveal that she really is racist and she onlyShow MoreRelatedEffect And Relationship Between Agenda Setting And News Framing Essay1301 Words   |  6 Pagesrelationship between agenda setting and news framing having significate weight within newspaper articles on portraying Australian political issues. The media content analysis is based on findings from news articles within the Courier M ail over a period of four weeks using journalistic, communication and theoretical explanations. The main question is the effects and relationship between agenda setting and news framing within newspaper articles. The study seemed to show framing was different over theRead MoreThe Importance Of Framing And Agenda Setting1511 Words   |  7 PagesThe phenomenon of media covers a vast amount of space in terms of its definition as well as whether it has a physical or contextual meaning. It is fundamental to understand the supremacy media upholds, however; vital to recognize the ways in which it shapes our lives. Elegantly put, media may not tell us what to think, but rather what to think about. What this means is that, we are not necessarily conditioned to believe what the media wants us to think, but instead the ideas of what is importantRead MoreMedia and Politics: Agenda Setting and Framing Essay examples863 Words   |  4 PagesHow has media influenced public perception of politic al figures, issues, and institutions? Through agenda setting and framing, media has the power to set the agenda for political discussion by providing public attention to political figures, issues, and institutions. In addition, the media can frame political agendas by influencing public perception and interpretation. (Ginsberg, Lowi Weir, 1999) Agenda Setting and Framing Political Figures and Candidates In campaigning, media coverage playsRead More Media And Politics: Agenda Setting And Framing Essay871 Words   |  4 Pages How has media influenced public perception of political figures, issues, and institutions? Through agenda setting and framing, media has the power to set the agenda for political discussion by providing public attention to political figures, issues, and institutions. In addition, the media can frame political agendas by influencing public perception and interpretation. (Ginsberg, Lowi amp; Weir, 1999) Agenda Setting and Framing Political Figures and Candidates In campaigning, media coverage playsRead MoreThe Power Of Television Images : The First Kennedy Nixon Debate Revised989 Words   |  4 PagesMedia Effects Media is not a novel presence, but its influences are ever evolving and increasing exponentially. Whether through print or television each type of media is vitally important for a politician. Politicians must focus on the message that is to be conveyed and be aware of the influence each media type has. Print ads, radio shows, television interviews, magazine articles and debates all have a degree of effectiveness on a voting demographic. Mastering the media effects on the people thatRead MoreMedia Has Always Played A Vital Role In Our Lives. It Affects1521 Words   |  7 PagesMedia has always played a vital role in our lives. It affects what we think, what we eat, where we live, and so on. The flow of information is important in shaping how we view the world in which we live in. But, in order for us to better understand the complex relationship between society and media, we must first analyze the main theories of media. By examining narrative, semiotics, framing, agenda setting and gate keeping, we will develop a better understanding of how media has shaped our cultureRead MoreComparison Of Newspaper Websites848 Words   |  4 Pagesat the home pages of three major news organizations, the New York Times, The Montreal Gazette, and the Guardian, it can be noted that there are quite a few similarities. All three of the websites have a very similar home page, with large bolded headlines, and pictures. Although all three sites have a tab bar at the top of their webpages, it should be recognized that the tabs of the Montreal Gazette do not contain an easily accessible world news button. Both the New York Times and the Guardian featureRead MorePolice Prejudice and Racism Essay3516 Words   |  15 Pagesthis system, namely the media and the criminal justice system, exposing injustices burdening minorities in America. The media, in particular broadcasting news, has catered to stereotypes of non-whites by over-representing minorities as the assailants in violent crime. These types of practices are clearly detrimental to the advancement of those who have been handicapped by the ignorance of the past. In the first part of the paper we examine the effects of the rise of local news, charting specific studiesRead MoreThe Role Of Media Attitudes And Perceptions Of Muslims And Islam1013 Words   |  5 PagesStatement: To analyze and assess the role of media in the shaping of attitudes and perceptions of Muslims and Islam. As well as, identifying how these framings, specifically from Western media, can incite feelings of fear and hatred towards Muslims and Islam. B. Population/ Area of Focus: Young Adults and Adults with access to broadcast and internet media Thesis Statement: Due to limited exposure to Islam and the Muslim lifestyle and a narrow scope of news reporting there is an ever increasing trendRead MoreEssay about The Mass Media in Texas Politics778 Words   |  4 PagesMass Media 1. The five critical areas that television media must satisfy when they decide to run a story a. Significant impact on its audience (legislative proposal to raise taxes) b. Generates interest (act of violence, natural disaster, political scandal, ban on guns) c. Familiarity (well -known individuals/situations) d. Proximity (Close to home) e. Timeliness (Happening now) *through this process media participates in the agenda setting and agenda building

Tuesday, May 5, 2020

Thomas Eakins And Grandma Moses Assignment - Free Sample

Question: Write an essay onThomas Eakins and Grandma Moses. Answer: Thomas Eakins and Grandma Moses are two of the most pre-eminent names in the world of 21Th Century painting, though each of the two had a distinct style and approach towards their artistic creations. Thomas Eakins was not only an artist, but a highly qualified man; an American professor who had much knowledge about sculpting skills and photography, and naturally his paintings exhibits the intellectual, realistic side of human life. His paintings, for instance, The Swimming Hole, are just not a piece of art, but a meaningful creation, with symbolic overtones, such as homoeroticism and an yearning for enjoying sensual pleasureBoyle. On the other hand, Grandma Moses had been a housekeeper, who lacked the professional touch of Eakins. Her paintings did lack the vast knowledge of proportion that rendered a sense of accuracy to Eakins paintings. But nevertheless, having been raised in the countryside, her paintings carry a simplistic charm of the rural world, with its gentle winds, happy h olidays, barn dances and it fascinated the viewers with inherent sense of nostalgic charm (Dominiczak and Marek). Trained artists possess an insightful knowledge about the contemporary as well as historical artists and their creations, and as such they are professionally trained to develop the artistic skills, in terms of right proportion, refined way of perception, or a structured thought pervading the art work. This was the case with Eakins, as he was professionally an artist, he not only conveyed a message of modern life, through his paintings, but he sketched the portraits admiring some eminent personalities of his time (Boyle). Being a trained artist, he was free of prejudices, and could remove the loincloth from a model, for the sake of depicting nudity, as realistically as possible. Untrained artists, like Grandma Moses though did not find much interest in human anatomy, but the paintings never lacked the creativity. Her paintings explore a bright, gay, colorful world, full of excitement and joy, over winters first snow or a Thanksgiving Ceremony. While in Grandma Moses, as an Outsider ar tist, showed a sense of rhythm and exuberance in her paintings, the trained artist Eakins had an intellectual flavor that could appeal to only a limited group of people with refined temperament. Reference List: Boyle, Richard J. "Thomas Eakins and the cultures of modernity."Visual Studies29.1 (2014): 116-118. Dominiczak, Marek H. "The basics and the sophistication: a country doctor and the art of Grandma Moses."Clinical chemistry58.11 (2012): 1612-1613.

Wednesday, April 15, 2020

Dr. Grace Murrary Hopper Essays - Procedural Programming Languages

Dr. Grace Murrary Hopper Dr. Grace Murray Hopper was born on December 9, 1906. As a child Grace Hopper enjoyed learning about machines, technology and other countries cultures. Following her mother's love for mathematics and her father's love for literature, Grace had high expectations for herself. Family life was large influence as she grew up, from the close relationship she had with her grandfather, a surveyor in New York City, she learned about real life at a young age. Her father, Walter Fletcher Murray, was a successful insurance broker, also taught Grace the importance of a good education to succeed in life. Her mother, Mary Campbell Horne Murray, perused a career in geometry by special arrangement even though it was not an encouraged job for women at this time. Grace's great-grandfather, Alexander Russel, inspired her interest in the Navy. Russel had been a rear admiral for the US Navy, a position Grace also filled in her lifetime. Grace's parents were progressive in their views of education for fema les, firmly certifying Grace's pursuit of higher learning. Her father believed that Grace deserved a college education as much as his son did, and, with the coming of the depression, he thought it overbearing in order to secure a job in desperate economic times. To that end, Grace attended Vassar College in 1924, and quickly distinguished herself there in the disciplines of science, specifically mathematics and physics. She graduated in 1928 with Phi Beta Kappa honors and a Vassar College Fellowship, and with that scholarship financed continued graduate study in math at Yale University, earning there an MA in 1930 and a Ph.D. in 1934, as well as two Sterling Scholarships and an election to Sigma Xi. It was also during that time that Grace married Vincent Hopper, an English teacher from New York University. After the outbreak of World War II, Grace enlisted in the Navy, despite the disapproval of female cadets. With a Wanting to follow her Grandfathers footsteps Grace perused a naval career even though she did not meet the weight and height requirements to join WAVES (Women Accepted for Voluntary Emergency Service). But Grace received a weight and height waiver and took a leave of absence from Vassar College to join the Navy, even though the government thought that Grace's mathematics skills would be better used at home. But she overcame this obstacle too and joined the Midshipman's School for Women. Grace graduated first in her class as Lieutenant Junior Grade Grace Murray Hopper. From there Grace was assigned to work at the Bureau of Ordnance Computation Project, at Harvard University, to work with computers. Hopper worked under Commander Howard Aiken, and helped work with the Mark I, the first computer automatically sequenced to calculate the angles for the naval guns when the weather is bad. Hopper continued to work on the Mark II and the Mark III. For her achievements with this series she was given the Naval Ordinance Award in 1946. After the War many of the WAVES went back to their normal lives, but Grace, having just divorced her husband Vincent Foster Hopper, wanted to stay in the Navy. But Grace had just turned forty and the maximum age was thirty-eight, so Grace had to leave. She stayed at the Harvard Computational Lab, still being a member of the Naval Reserves. In 1966, the Navy asked Hopper to retire again, but after seven months, they found they couldn't work without her and asked her return. Grace was asked to return to work for six months, but she ended up staying indefinitely. Upon graduating, Grace was assigned to the Bureau of Ordinance Computation at Harvard University. There she was greeted by Commander Howard Aiken who introduced her to Mark I as a computer engine. After coming acquainted with the device, Grace received her first mission from Aiken, which was to have the coefficients for the interpolation of the arc tangents by next Thursday. Officers Robert Campbell and Richard Bloch assisted her in the design of her computer program, which consequently made her the third person ever to program the first large-scale automatically sequenced digital computer in the world. When Grace was programming it, Mark I was being used to

Thursday, March 12, 2020

Ozone Layer and Its Problems essays

Ozone Layer and Its Problems essays Some of the worlds brightest scientists have come up with the theory, that the human race is slowly depleting the ozone layer. By depleting the ozone layer the planet becomes warmer. Ozone depletion has been one of the most discussed issues in the past twenty years, when it comes to the environment. Many of the theories today say that if ozone depletion continues the planet will become warmer and the polar ice cap will melt. Anywhere from five to twenty-five miles above the earth is a protective blanket of gases know as the atmosphere. This atmosphere helps to hold in the air that we breathe and to protect the earth from the full effect of the suns ultraviolet rays (Emmel 22). The upper part of the atmosphere is called the stratosphere; this is where the ozone layer is located. The ozone layer is the main tool for filtering out most of the suns ultraviolet rays and only makes up one-millionth of the atmosphere. The ozone layer has one of the most important jobs in entire atmosphere. Its job is to absorb, reflect, or get rid of as many ultraviolet rays possible. Even with all of this some of the UV rays still get passed the ozone layer. But, because of the ozone layer there are not enough UV rays to hurt the earth. If not for the ozone layer life is it is today would not be possible. About thirty or forty years ago scientists noticed the beginnings of a small hole. In the last thirty year the hole has become bigger each and every year. Now the hole is as big as the United States and is sitting over Antarctica (Biggs 8). Special measuring devices show that the ozone layer is letting in twice as many UV rays as normal. In these last thirty year scientists believe the ozone layer has been depleted by two percent (Erratic 2). Many scientists have voices that extra radiation getting through to the earths surface may lead to problems further down the line. Scientists suggest th ...

Tuesday, February 25, 2020

Literature Review Thesis Example | Topics and Well Written Essays - 5000 words

Literature Review - Thesis Example Applying the lean principles is an important part of the stages where the product development takes place. The key part of VSM is to understand and visually represent the processes involved. It is essentially therefore a modelling of all processes involved in the product development. When the product is developed or even during the design stage, it is also necessary to validate these processes. The various case studies mentioned in this paper show how lean principles have been applied and how VSM is carried out, for what purpose and the outcomes achieved. It is shown that at the heart of this is the extraction of as much value as possible. The important element that enables the above is data. Data collection and analysis is therefore the foundation for the entire endeavour. However, managing the data is not a straightforward task. There are issues of quality and procedures to consider for data management and movement, security and traceability, and appropriate data modelling. Data warehousing provides a total architecture for all data collection, storage and retrieval requirements, which is suitable for today’s needs. Moreover, data mining allows lean principles to be applied for extracting valuable data. Vibration testing is one particular area in which lean principles and VSM not only have significant potential but their use is critical. This is especially so for safety reasons besides improvements to structural design, increasing the longevity of the product and enhancing its overall quality. This review of the literature delves on the ideas and studies of others on the topic of value stream mapping. This could help to gather useful ideas, improve existing ones, and also put the researcher’s own study into context. Following a brief description of lean principles and methodologies, we describe Value Stream Mapping (VSM) in detail and discuss the significance of value as well as

Saturday, February 8, 2020

Finance Research Paper Example | Topics and Well Written Essays - 2500 words

Finance - Research Paper Example Many metrics have been developed to ease this process. Faced with too much information, Investors at times get confused with no clear indication of what the true prices of stocks should be. (Penman, 2003). Under such circumstances, the investor either make decision based on his or her instinct, such investors according to Penman (2003) are intuitive investors while others who make their decision based on capital market efficiency are referred to as passive investors. This part of the question addresses the performance of a new venture to be set up to enable us make informed judgment as to a hold a buy or sell decision. Thus, the objective of this question is to analyse the liquidity, the profitability and solvency position of the new set up from information extracted from the projected profit and loss account, the balance sheet and the cash flow statement. The report do not only provide a financial overview of the new venture for the projected three years period. The question also, guide potential investors on where the business is coming from and where it is heading to. Gross profit margin assumes that in the absence of other expenses what percentage of sales comes to the corporation as profit, while net profit margin takes into consideration all the expenses and measures what percentage of sales comes in as profit after all the other expenses must have been deducted. It is important to note here that, ratio analysis in them is useless except when compared with the industry benchmark or other competitors. 2010 2011 2012 Key Data Sales 488000 536312 589943 Cost of Sales 277650 358168 392947 Gross Profit 210351 178144 196996 Operating Profit/Loss 39441 84173 93080.8 Percentages % 2010 2011 2012 Growth in Sales (%) 10.0 10.0 Gross Profit Margin (%) 43.2 33.1 33.4 Net Profit Margin (%) 8.1 15.7 15.8 From the above analysis and interpretation, one will see that our proposed new venture is a feasible and profitable business. While gross profit margin for the first three years under projection is above 30%, net profit margin also portrays a favorable situation. Analysis of Capital Employed According to Penman (2003), assets and liabilities are distinguished based on the nature of the operations the underlying operation and the funding structure. The underlying operation is represented by the operating assets of the business. Operating assets are also known as capital employed - the amount of capital that is employed in the business. Here, it is defined as being the total assets without any deduction for the creditors of the business. 000s 2010 2011 2012 Key Data Current Assets 131079 167081 229919 Fixed Assets 33362 89033 127526 Total Assets 164441 256114 357445 Percentages % 2010 2011 2012 Current assests 80 65 64 Fixed Assets 20 35 36 Key data & ROCE 2010 2011 2012 Total Assets 164441 256114 357445 Profit Before Interest& Tax 52588 112230 124108 ROCE (%) 32 44 35 This ratio ROCE measures how well a business has performed in terms of the capital used to carry out the daily operations. According to Penman (2003), it is a key performance indicator and may show a decline even though the net profit margin has gone up. This will reveal the fact that the increase in

Thursday, January 30, 2020

The role of music and other sound Essay Example for Free

The role of music and other sound Essay Often when in convocation with another person a generally meaningless comment can have a profound ability to offend someone more than a deliberately vulgar outburst; this is due to the tone in which the person delivers his remake. Tone as described in the Oxford Dictionary is the sound of a persons voice, expressing a feeling or mood, and is an essential tool in the way people communicate with each other to express there feelings and experiences. In author Tennessee Williams A Street Car Named desire a play about two sisters from the south living out there separate lives, meet again in New Orleans during a pivotal moment in each of there journeys; tone is a vital tool in expressing there emotional trials and tribulations within the book. As while reading the book it is not possible to hear the tones in which the characters use to express themselves, it is done through the stage directions. Thought the stage directions do not only evoke the tones of the play, they also foreshadow events ahead through describing symbolic happenings such as music and sound effects. Tennessee Williams use of stage directions is one of the many keys to the great success of this play; even the first paragraph is a tribute to that. The first paragraph describes a peaceful image, Two women, one white the other coloured talking, which for its time would have seen as being taboo in most areas of the country. The passage continues to describe a peaceful setting where summer seems to be creeping slowly and how people of different colours mingle amongst each other. This sense of tranquility is suddenly halted by the playing of a blue Piano simultaneously as the men come back for there bowling match. This indicates that the blue piano is a foreshadow to trouble in the future and when ever it plays it symbolizes a problematic situation arising. This is confirmed further on within the act as when ever the piano is described, a conflict emerges. Whilst Stella and Blanche are reacquainting they start to talk about what happened to there old home the Belle Reve, when the blue piano starts playing again. In this situation the piano indicate the emotional climax of this scene, when Blanche vividly describes what trials and tribulations she has suffered whilst her sister has been away, and how badly she has come off from them. The tone of the speech is very much linked to the colour of the piano, intending the speech to portray a time of sorrow of Blanches life. The last and probably the most symbolic aspect the image of the blue piano withholds is the forthcoming of Stella and Stanleys new baby. The arrival of the baby mentioned in unison with the play of the blue piano foreshadows that the birth or even just the babies being with strike up conflict within the characters in the book and may lead to a rift in there relationships. Another musical effect portraying tone is the song of the Polka. The song features at the end scene one during a conversation where Blanche and Stanly were flirting. The polka song is meant to symbolize the death of Blanches husband; ambiguously the line The music of the polka rises up, faint in the distance refers to her husband in a literal sense, as to Blanche, her husbands memory is faint in the distance, from a time long past, but still it faintly lives on within her. The reminder of her husband through song is a reaction of the guilt she feels, guilt for flirting with another man, i. e. her sisters husband Stanly. This guilt uncovers her underlying feelings still for her husband and how she is still trying to grasp hold to her life that she had before her life went into turmoil. The song also foreshadows the starting of a relationship with Stanly will only lead to a negative end for Blanche and potentially suffering a similar downfall as when her husband died. The final effect of sound used to disclose tone is laughter. Regularly in plays laughter would be used by the author to denote a light hearted or humors moment within the performance; however the appearance of laughter in A Streetcar Named Desire marks a moment or presence of tension between characters. Not the first occurrence of laughter used to break tension but probably the most prominent is when Stanley first offers Blanche a drink and uses a sexual metaphor to refer to her drinking. This not only reveals Stanleys nature as a womanizer but exposes sexual tension between Blanche and her brother in law. The laugh therefore predicts a sexual entwinement between the two characters later on in the book ensuring conflicts to follow. The second important period where a laugh emoting tension occurs is during convocation between Stanly and Stella when they are arguing over whether Blanche is telling the truth about Belle Reve. This is a pivotal moment within the opening scenes for it reveals three things. Firstly that Stella is uncomfortable with her husbands over eagerness to pursue issues that do not relate to him. This makes her insecure for it means she is unable to with hold her own secrets, for if Stanly new she held them he would interrogate her until she told him or worse. The is related to the first, in that Stella feels she has no control over her life for she is forced to do what Stanly wants, which is portrayed in that he does not listen to what Stella want and interrogates Blanche; which against Stella wishes. Thirdly Stella feels Stanly is far to curious of Blanche and feels slightly threatened by her sister as she feels Blanche may steal Stanley away from her. A Streetcar Named Desire is a play driven upon an emotional rollercoaster colliding with opposing personalities ensuring for furious confrontations. Tennessee Williams use of stage directions to provoke the tone of the characters allows for vivid imagery and powerfully tense moments.

Tuesday, January 21, 2020

Casinos Essay -- essays research papers

Casinos Casinos have become a form of entertainment for millions of Americans. In fact, Las Vegas, considered to be the home of casino gambling, is third only to Disneyworld and New York for tourism with 260 million visitors yearly. While it is true that casinos generate billions of dollars in revenues hardly any of that makes it back to the local economy as promised by the lobbyists to have casinos built in a city. Effects on local economies include construction jobs are created as well as hospitality jobs within the casino. While it is true jobs are created though usually they go to people outside the communities. The lobbyists for these huge casino companies state that it will also revive a dying economy if they allow casino gambling in their cities. Contrary to this claim though, Atlantic City has the highest unemployment rate in New Jersey. They claim restaurants, movie theaters, and other local businesses will benefit when exactly the opposite is true. Who is going to eat a local resta urant when the casino is offering free meals and drinks to gamblers. By 1996, Atlantic City casinos were devoting 318 million dollars to promotional food and drinks. Also in Atlantic City, over 900 of the 2100 small businesses there closed and the number of local restaurants was reduced from 243 to 146. Richard Byron, President of the Federal Reserve Bank of Boston, describes gambling expenditures as Money Extracted From Other Consumer Spending. When casinos come into a small community such as Atlantic City or Biloxi the people living in that community start to go there for entertainment instead of movie theaters, restaurants and other places they used to go to before. In 1994, more people went to the casinos than went to major league baseball parks and more money was spent on casinos than books, albums, and theme parks. It also affects real estate values, in Atlantic city the average cost of a house dropped 24,000.00 after the casinos were built and 11,000.00 for cities close to At lantic City. The reason for this may be because of increasing crime rates. The casinos would have everyone believe there is no change in crime statistics after they come in but this is not true. The American Insurance Institute estimates that 40% of all white collar crimes have their roots in gambling. Compulsive gamblers will bet until they have nothing left: savings, family assets, person... ...age wage and exceed average wages of several other industries. Furthermore the casino gaming industry creates additional jobs in the number of domestic supplier businesses. But at what price? The state and local governments lose on this deal. Compulsive gamblers cost the state an enormous amount of money each year, and with the number of problem gamblers growing with the casinos this is a problem that will not go away. The illegal gaming market is so enormous that its profits each year, surpass that of the top 100 American corporations combining. This includes IBM, all the automotive industries, and many more. The gambling industry makes a lot of promises it knows will not be fulfilled. But, once the revenues are tasted by the local governments they can never turn back. The casinos have lobbyists in Washington as well as local levels. It’s not like the old days of bookies and craps houses, now it’s huge business. The owners of the casinos are the same owners of movi e companies as well as amusement parks, they are all just forms of entertainment to them. If people could learn to play responsibly then there really wouldn’t be much harm but when you NEED to win you have already lost.

Monday, January 13, 2020

Auditing Special Assignment

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance.

Sunday, January 5, 2020

Rizal Chapter 22 Summary - 1967 Words

Chapter 22 Exile in Dapitan, 1892-96 Rizal lived in exile in faraway Dapitan, a remote town in Mindanao which was under the missionary jurisdiction of the Jesuits, from 1892 to 1896. This four – year interregnum in his life was tediously unexciting, but was abundantly fruitful with varied achievements. Beginning of Exile in Dapitan Steamer Cebu – brought Rizal to Dapitan carried a letter from Father Pablo Pastells, Superior of the Jesuits Society in the Philippines, to Father Antonio Obach, Jesuits parish priest of Dapitan. The letter informed that Rizal could live at the parish convent but with following condition which he refused. Captain Carnicero – the commandant where Rizal live. He admired the kind, generous Spanish†¦show more content†¦Anastacio Adriatico – instructed to investigate P.M. Florencio Namanan – the real name of â€Å"Pablo Mercado† a native of Cagayan de Misamis and was hired by the Recollect friars to a secret mission in Dapitan. Governor General Blanco – received the transcript of the investigation and kept the documents as highly confidential. December 20, 1893 – Rizal wrote to Manuel T. Hidalgo telling about the spy against him. A Physician in Dapitan Rizal practice medicine in Dapitan where many of his patients were poor so he gave them free medicine. He became interested in local medicine and in the use of medicinal plants. August 1893 - In his mother and sister (Maria) arrived in Dapitan and lived with him for one year and a half and operated his mother’s eyes. Rizal’s fame as a physician, particularly as an eye specialist spread far and wide. He had many patients who came from different parts of the Philippines. Don Ignacio Tumarong, a rich Filipino patient paid him P3, 000. Englishman also paid him P500. Don Florenicio Azacarraga, a rich hacendero of Aklan paid him a cargo of sugar. 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