Client Risk Profile

Question: Write a report onClient Risk Profile. Answer: We have been appointed as an auditor of Performance Sports Group Ltd for the year ended May 31, 2016. In order to express an opinion on the true fair view of the financial statements, it is the prerequisite to have an understanding of the internal and external environment of the business entity under the audit. Performance Sports Group Ltd. is a top manufacturer of sports equipment for ice hockey, roller hockey, lacrosse, baseball and softball. The products of the company are available in over 45 countries through a network of more than 7,000 retail locations and over 60 distributors. The company is a world leader and renowned brand in hockey. The products manufactured are marketed under the brand name of BAUER, MISSION, MAVERIK, CASCADE, INARIA, COMBAT and EASTON. The products manufactured are distributed throughout the world. The main focus of the company is to build up a leading position in the world through acquiring major market share in all the product categories. Therefore, t he company operates in a highly competitive environment with diversified products manufactured by it, creating a high inherent risk to the auditor.The Board of Directors consists of eight directors, namely, Bernard McDonell, Karyn O. Barsa, Joan Dea, Dan Friedberg, C. Michael Jacobi, Harlan Kent, Matthew M. Mannelly and Bob Nicholson. The Company has constituted Audit Committee, Compensation Committee, Corporate Governance and Nominating Committee and Risk Committee. The Audit Committee comprises of Bernard McDonell, Joan Dea, C. Michael Jacobi. The Compensation Committee comprises of Karyn O. Barsa, Dan Friedberg and Bob Nicholson. The Corporate Governance and Nominating Committee comprises of Dan Friedberg, C. Michael Jacobi, Matthew M. Mannelly and Bob Nicholson. The Risk Committee comprises of Karyn O. Barsa, Joan Dea and Matthew M. Mannelly.The executive panel of the company consists of highly experienced and dedicated personnel with a success past track in the field of marketi ng products, integrating strategic acquisitions and planning and implementation of growth strategies. The top level employee turnover is very low which can be noticed by the fact that the executives have been working with the company since an average of ten years. The executive panel comprises of Harlen Kent (Chief Executive Officer, Director), Amir Rosenthal (President, PSG Brands), Mark Vendetti (Executive Vice-President/ Chief Financial Officer), Angela Bass (Executive Vice-President, Global Human Resources), Paul Dachsteiner (Vice President of Information Services), Paul Gibson (Executive Vice President, Chief Supply Chain Officer), Todd Harman (Executive Vice President of Baseball/ Softball), Troy Mohns (Executive Vice President, New Business Development Corporate Strategy)Matt Smith (Executive Vice President, Marketing) and Michael J. Wall (Executive Vice President, General Counsel and Corporate Secretary).The Board of Directors of the company thinks good corporate governance to be the essential part for the smooth functioning of the company and increase in shareholders value in the long run. The company is dedicated to provide fair and timely information in the form of compliance with the corporate governance standards of United States and Canadian securities regulators, the New York Stock Exchange and the Toronto Stock Exchange.The business strategy of the company is to manufacture, develop and deliver quality products that improve the performance of athletes. The company aims to increase the net revenue and also the net profit margin through reducing the costs and increasing the overall efficiency throughout all the processes, namely, supply, manufacturing and distribution. The following are the strategies that had been formed by the company in order to deliver net revenue growth:1. Increase Ice and Roller Hockey Share;2. Leverage Cost Leadership to increase Profitability;3. Target Emerging and Underdeveloped Consumer Segments;4. Grow Apparel Across all Sports Categories;5. Capitalize on the rapidly growing lacrosse market;6. Pursue Strategic Acquisition.Therefore, from the understanding that we have gathered so far of the business environment of the entity, it can be said that the risk profile of the company is high as the company deals in a number of products worldwide, it operates in a highly competitive environment which can lead to material misstatement of financial statements. The company operates in an industry where there are rapid changes and a need to maintain pace with the changing environment in order to preserve the current position and grab future growth opportunities. Further, the company deals worldwide and therefore have foreign exchange exposure. The company have various brands and a wide marketing channel through which the distribution of products takes place. Hence, there are a number of areas that needs to be considered while planning the audit of the entity as the inherent risk involved and assessed throug h the understanding of the internal and external environment of the entity is very high. But, on the other hand, the entity has good corporate governance, code of ethics and being regular in the compliances, which marks that there is a nice control mechanism operating in the organisation. Hence, the control risk involved in the audit of the entity is low. Therefore, it can be concluded from the analysis of the inherent and the control risk that the risk of material misstatement involved is average. Analytical Procedures During the planning stage, the analytical procedures are undertaken in order to understand the financial position of the entity and analyze the issues (in case any) for the adverse variance from industry averages. Also, it helps to compute the overall audit risk involved through the analysis of the data. The data considered while the analysis has been taken from the quarterly results for the quarter ended August, 2015, November, 2015 and February, 2016.The reported revenue for the quarter ended August, 2015, November, 2015 and February, 2016 were $175, $153 and $126.1 respectively. During all the three quarters, there had been unfavourable foreign currency impact over the revenue, which had, however been at a diminishing rate. The total reported revenue of the company in its quarterly report is allocated to Canada, United States and rest of the world. As per the comparative information of the company (period over period), the revenue growth rate of the company had reduced except for in quarter ended August, 2015 for revenue from United States. Moreover, the revenue during the said period has also reduced. Secondly, as a percentage of revenue, currency neutral gross profit increased to 33.9% for the nine month period ended 29 February, 2016 from 32.0% in the nine month period ended 28 February, 2015. Including the impact of foreign exchange, the gross profit margin for the nine months ended February, 2016 decreased from 32.0% to 29.5% as compared with the corresponding period of the previous year. The same has been due to the decrease in revenue along with the increase in selling, general and administrative expenses from 21.5% to 29.5% and research and development expenses from 3.6% to 4.1% (as per period over period comparison). However the Industrial Average Gross Margin for the Quarter ending, 29 February, 2016 is 40.82% which is far more than the Gross profit of the Company i.e. 33.9%.Further, the Earnings before Interest, Tax, Depreciation and Amortization also decreased from 15.5% to 4.6% for the nine months ended February, 2016 compared to February, 2015. The EBITDA margin of the Industry for the Quarter ended February, 2016 is 10.65% as compared to 4.6% of the company. The results have decreased significantly during the period.The leverage ratio as on 29 February, 2016 was 10.98, excluding the impact of foreign exchange on the Companys trailing twelve month EBITDA, the Leverage Ratio was 5.72. While the Industrial Leverage ratio for the quarter ending 29 February, 2016 is 2.6. therefore concluding that the leverage ratio of the company is muvh higher as compared to the Industrial average. The closing cash balance as on 29 February, 2016 was $2.5. The management believes that the ongoing operations and resultant cash flows along with the cash reserves would provide sufficient liquidity to the business operations.The cost of goods sold during the nine month ended February 29, 2016 decreased by $24.6 million or 7.1% to $320.4 million. This has been primarily due to the decrease in revenue, lower Hockey product costs driven by productivity and sourcing initiatives in connection with the previously announced five-year supply chain initiative, reduction in commodity-related factory input costs from Asian vendors, lower non-cash charges to cost of goods sold. The decrease was excluding the impact of foreign exchange. The negative EPS calculated after adjustment of impact of foreign exchange for the nine month period ended 29 February, 2016 was $0.06. This signifies that the return to the shareholders of the company has decreased, as the comparative EPS for the period of previous year reported a positive earning per share of $0.84.The analytical procedures applied and mentioned here above had helped us to form a more informed understanding about the workings and the environment of the entity. The company has diverse revenue sources, in terms of geographic segments and business segment (product-wise). Further, being a company operating in different countries, the company is exposed to foreign currency fluctuations which may lead to material misstatements. Further, the areas to be emphasised are revenue, cost of goods sold, foreign fluctuations and debts due. Audit Risk The financial statements are very much important to both the internal and external users. They exhibits the performance of the company as well as helps the users to take decisions make investments and other decisions. Therefore, it becomes very much necessary that the financial statements be free from material misstatement and gives a true and fair view of the operating results during the period and of the assets and liabilities as on the reporting date. This signifies the role and importance of auditors opinion thereon.Audit Risk refers to the risk that the auditor may issue an inappropriate opinion on the financial statements. The overall audit risk is a product of inherent risk, control risk (collectively known as risk of material misstatement) and detection risk. Where the risk of material misstatement is high, the detection risk is set to low, in order to minimize the overall audit risk and vice versa. Inherent Risk Inherent Risk is the susceptibility of assertion the financial transactions, i.e., account balnce, class of transactions and disclosure, which may be single or collectively materially misstated, where there are no controls set by the management. In other words, the auditor computes the inherent risk through the analysis of the business environment in which the organization operates and estimates the inherent risk to be the risk to form an opinion in such an environment, without considering the controls that are in place.In the case of Performance Sports Group, the inherent risk involved is high. The company operates in a highly dynamic environment prone to a number of changes, both in the internal as well as external environment. Business Acquisitions During the year ended, the company, through its wholly owned subsidiary acquired Easten Hockey Holdings, Inc. The purchase consideration for the acquisition was agreed at $5,585 to be paid in cash. The company had financed the acquisition through additional borrowing. The acquisition had resulted in gain on bargain amounting to $987. Assessment of inherent risk in business acquisition is high as the assets acquired and the liabilities assumed along with the gain arising due to the acquisition requires high consideration in order to check whether any misstatement exists.Trade ReceivablesThe company had recorded expense on account of bad debts of $24,203 in the nine months ended February, 2016. The bad debt included receivable from a U.S. national sporting goods retailer and an internet baseball retailer. This shows that attention should be paid while the audit of trade receivables and bad debts.Impairment of Intangible AssetsThe company has recorded impairment on trade names and trade marks, purchased technology, customer relationships and goodwill. The total impairment recorded was for $145,112 during the nine months ended February 29, 2016. We should while performing audit procedures over the assets, check the method adopted by the management while computing and recording impairment of assets.Other Non-Current AssetsDuring the year, the company purchased non-controlling interest in Cocona, Inc. and in Q30 Sports Science. Both the investments are accounted at cost. Therefore, attention is needed to be paid on as to the valuation of these investments and their accounting.Discontinued OperationsDuring the year, the company discontinued distribution operations at its distribution facility in Mississaunga, Ontario resulting in termination of around 56 employees. It pose inherent risk over the going concern of the entity and also consideration is needed to be paid to the factors behind and the financial impacts of the discontinuation. It must be ensured that the mana gements decision should be in the interest of the stakeholders.Control RiskControl risk is the risk that the management would not be able to place sufficient and appropriate controls over the inherent risk and that it would result into errors of frauds that may singly or collectively consequent to misstatement of financial statements. In Performance Sports Group, the management is experienced and reliable, also there exists a code of ethics which decreases the control risk. However, through analysis of decreasing revenue and increasing bad debts, the control risk seems to be high as the management is unable to realize its receivables and also the turnover of the company is diminishing continuously, quarter to quarter.Detection RiskDetection risk is the risk that the auditor might fail to identify any error or fraud present in any financial assertion, which may lead to material misstatement in the financial statement. In order to express opinion on the financial statements, it is nee ded that the detection risk should be set at low as the risk of material misstatement of the business is high. It means that the there should be sufficient and appropriate audit evidences to support the opinion. Also, there is need to apply substantive audit procedures.Overall Planning Materiality (Refer Appendice II)The determination of planning materiality is a matter of professional judgement based on the risks involved in the audit and the percerption as to whether the transaction or class of transactions would have any impact over the financial decisions of the users of the financial statements. Any transaction is said to be materially misstated when such errors or frauds, individually or collectively can influence the decision of the stakeholders. Further, while planning materiality, we had considered the environment of the company and the factors that would effect the stakeholders decision making.We have planned materiality on the basis of materiality range (upper range for h igh and lower range to low) for four different categories. As per our belief, we have taken Net Profit Before Taxes to be the most suitable category, as it provides information about the performance and operations of the company. Revenue and Collection Performance Sports Group Ltd. operates throughout the world, especially in Canada and U.S. The company, further operates in different products, especially in Hockey and Baseball/ Softball. As mentioned in the analytical procedures, the revenue of the company is decreasing. The key audit issue is to identify any potential fraud as the total revenue transactions is significant and material. It should be ensured where sampling is adopted in case of vouching of invoices issue, the sample size should be appropriate and proper technique should be adopted. Further, it should be noticed that the invoices are consecutively numbered and serially arranged. We plan to have a proper understanding of the invoicing mechanism of the company and the controls established by the management to regulate the issue of invoice to the clients. There should be proper authority under which any invoice is issued. Further, it had been noticed that there had been bad debts to the entity during the year. It should be examined that there exists proper controls for evaluation of clients before making sales and also that proper realization methods have been practiced by the management to avoid the write-offs. Human Resource The company has recently discontinued distribution operation in Mississaunga, Ontario, which had resulted into termination of around 56 employees. We should verify that the number of employees reported to be terminated by the company is correct and that the full and final settlement made to them is as per the companys practices or in terms with the contract of employment with the personnel. Further, the company has adopted Omnibus Equity Incentive Plan under which the employees are granted nonqualified stock options, incentive stock options, stock appreciation rights, restricted stocks, restricted stock units, deffered stock units, other stock based awards, and performance compensation awards. Under the plan, the company grant awards to its employees, non-employees, directors and its affiliates. Therefore, as an auditor it is needed to check the grants recorded by the company. Further, the valuation assumptions involved in the accounting of the same should be verified. Strategic Acquisitions The company had acquired all the assets and certain liabilities of a company through its wholly owned subsidiary during the year under audit. Also, the company has acquired non-controlling rights in two companies. The acquisition resulted in gain which has been recorded in the intangible assets of the company and the purchase of non-controlling interest is recorded at cost. It is needful to apply substantive procedures for the physical verification and valuations of the assets and liabilities involved under the acquisitions. Contingent Liabilities Legal Proceeding Pursuant to acquisition of Kohelberg Sports Group Inc. in 2008, a contingency to pay Nike, Inc. exists based on qualifying exit event. However, the management had determined that no exit event had occurred. We need to verify the same through taking additional management representations and other audit procedures.Further, various legal proceedings stands pending against the company involving contractual and employment relationships, product liability claims, trademark rights, etc. On March 18, 2016, a class action securities fraud complaint was filed by Brian Apel, individually and on behalf of all others, against the company seeking unspecified damages, as well as costs, attorneys fees, and other unspecified relief. External confirmation relaing to all the pending legal proceedings against the company for the status and assumed future monetary outflow in case the contingency occurs by the legal professional of the company is seeked to confirm that the information provided by the comp any is true and no other material information is concealed.

Huck Finn Paper Essay Example

Huck Finn Paper Essay In the novel Mark Twain uses the element of satire to explain various events and actions throughout the novel. Satire is a very common element used in his novels and by other authors but Twains use of it is most discussed. He uses it to describe the hypocrisy of Christianity by most people, also to satirize the idiocy and cruelty of the human society. And finally He uses it to describe a very important event in the novel and how pitiful a crowd is. Satire occurs many times in this novel which adds a very entertaining aspect to the novel. One of which is in the beginning where Huck says â€Å"By and by they fetched the niggers in and had prayers, and then everybody was off to bed. †(Twain, 8). He points out the fact that Miss Watson wants to be a better Christian and a better person. But she owns slaves and says that they are property which by the definition of a good person she is not one. This a good example on how Twain uses satire to describe the hypocrisy of some people during that time. We will write a custom essay sample on Huck Finn Paper specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Huck Finn Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Huck Finn Paper specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Another way he uses satire is to describe the idiocy and cruelty of the human society during that time. The Man â€Å"See? Hell be drownded, and wont have nobody to blame for it but his own self. I reckon thats a considerable sight bettern killin of him. Im unfavorable to killin a man as long as you can git aroun it; it aint good sense, it aint good morals. Aint I right? † (Twain, 98). This man was truly misguided and judges letting a man drown as a lesser crime than killing that man. This shows the complete idiocy and cruelty of human society during that time Buendia 2 Twain also use an event in chapter 22 from page 200 to 202 where Boggs enters the story and is calling out Sherburn to kill him. But when confronting he ends up being killed in front of his daughter by the guy who calling him out, Colonel Sherburn. The people then scream that they want to lynch him. He then start to laugh and call the mob all cowards. Finally the crowd ends up breaking up and leaves. Here Twain use satire to describe the fact that the mob didnt stop Boggs or Sherburn and they want to lynch him which is why Sherburn calls them cowards. Huck then reflects on this and says â€Å"The pitifullest thing out is the mob; thats what an army is – a mob; they dont fight with courage thats borrowed from their mass, and from their officers. † (Twain, 202). Which basically explains how cowardly the mob was to criticize the actions of Sherburn. In this novel satire is used to explain various things the hypocrisy of Christianity during this time, the cruelty and idiocy of human society during this time, and to reflect on an important events during the novel. Twain use the actions of Miss Watson to be hypocritical of a Christian by owning slaves and calling them property. When the man judges that drowning a man as a lesser crime than killing him directly shows satire in explaining the cruelty and idiocy of the human society. When Boggs and Sherburn confront each other is an event that Twain uses to explain the actions of the mob for criticizing Sherburn even though they didnt do anything to stop the killing of Boggs. Satire is a very abundant element in this novel and this makes Twain a brilliant author.

Anxiety Disorders

Anxiety Disorders Free Online Research Papers Introduction We have all felt the effects of stress at one time or another. Our bodies tell us when we need to slow down because we are overloaded. If stress continues unchecked, it can develop into a more serious problem called anxiety. It has been estimated that over 20 million Americans suffer from an anxiety disorder at any one time and that another 30 million will experience the problem at least once during their lifetime (Hunt, 2005). However, anxiety is a normal reaction to stress. Slight anxiety can actually motivate us in school or at work to perform better and achieve results. However, high levels of anxiety, especially over extended periods of time, is quite detrimental and often requires some kind of medical intervention. Individuals affected with this disorder experience an inappropriate and excessive level of arousal, which is often followed by feelings of uncertainty, fear, and apprehension. Consistent stress and anxiety can greatly affect our spirit, making life seem less meaningful. However, there is no one theory of anxiety that explains the various clinical and biological data. Many theories have suggested possible etiological factors in the development of anxiety; the three main theories are psychodynamic, behavioral, and biological (Hansell and Damour, 2005). Psychodynamic View Freud proposed that anxiety is the result of unconscious psychic conflicts. When these conflicts, or forbidden impulses, threaten to become conscious, anxiety is experienced. Anxiety then becomes a signal to the ego to take defensive actions to suppress it. When the defense mechanism is successful, anxiety is lowered and a sense of security returns. However, if the conflict is intense and the defense mechanism is not successful, symptoms will display in the form of phobias, regression or ritualistic behaviors. Cognitive Behavioral View Behavioral theory suggests that anxiety is a result of learned or conditioned responses. Techniques utilized in the treatment of phobias and obsessive-compulsive behaviors support this theory. According to this hypothesis, anxiety results from a series of responses to certain stimuli. Over time, a person would develop a learned or conditioned response to the stimuli. This concept suggests that anxiety can be learned and unlearned as a result of experience. Biological View From the biological perspective, manifestations of anxiety may be experienced by physiological irregularity. Anxiety may be a warning of an underlying physiological process. In this case, anxiety could be caused by physical disease or abnormality and not necessarily by an emotional conflict. For example, people with multiple sclerosis, brain tumor, diabetes, or, anemia may experience anxiety stemming from their physiological processes. Examples of Anxiety Disorders Though there are varying categories of anxiety disorders, the most common are Generalized Anxiety Disorder (GAD), Panic Disorders, Obsessive-Compulsive Disorder (OCD), Phobias, and Post-Traumatic Stress Disorder (PTSD). Generalized anxiety disorder (GAD) manifests itself with feelings of chronic and persistent anxiety that last for six months or longer. A person who is experiencing GAD often feels as if they have no control or management capacity over their anxiety. This person may experience insomnia, restlessness, fatigue, uncontrolled behavior, and muscle tension. GAD can also result in a number of physical symptoms such as sweating, dry mouth, and tension headaches. This disorder can be debilitating enough to interrupt an individual’s social and professional life. Generalized Anxiety Disorder Generalized anxiety disorder originates from two main factors: biological vulnerability to anxiety and stress due to negative environmental stressors. An individual may be genetically predisposed or have a natural inner tendency to live life in a tense manner. Any undue amounts of stress can move this naturally tense person into a level of nervousness that gradually moves into worry, then create physiological changes, and finally lead to GAD. Individuals affected with GAD show less responsiveness on most physiological measures such as heart rate, blood pressure, and respiration rate. They often experience chronic muscle tension, as well as intense cognitive processing in the frontal lobes, especially in the left hemisphere of the brain. This indicates worry without images, which cause the individual to experience extreme levels of worry without having the ability to create images for their current thought. Individuals with GAD are extremely sensitive to threat, especially threat with personal bearing. They seem to be more aware and attentive than people without GAD, and this awareness seems to be unconscious. They usually avoid negative effects associated with the threat at hand; therefore overlooking what may be a solution to their problem. This prevents the person from facing the feared situation and makes adaptation difficult. Obsessive Compulsive Disorder Obsessive Compulsive Disorder also known as OCD is a chronic mental disorder most commonly characterized by intrusive, repetitive thoughts. These thinking patterns produce a compulsive behavior that the person feels driven to perform. Often, the sufferer would follow a personal routine applying special rules aimed at preventing some imagined anxiety-producing events. The obsession aspect of OCD is where individuals experience troubling repetitive thoughts, images, or impulses that are not only upsetting, but may not make much sense to the individual. Typical obsessions are in the area of cleanliness, such as a fear of germs, contamination, and dirt. The compulsion aspect of OCD is where individuals seek to cope with or manage their anxiety using routine, methodic actions known as rituals. These compulsions somehow help the sufferer negate worrying thoughts, but usually the impact of the rituals is short-lived causing the person to repeat them. Both obsessions and compulsions are troubling and embarrassing, so many people with this condition often hide their fears and rituals though they are not able to stop acting on them. A majority of the people affected by OCD have both obsessions and compulsions with only a small amount having only one aspect of the malady. There are a number of treatment methods for OCD ranging from psychotherapy to self-help and medication. Cognitive behavioral therapy has been shown to be the most effective form of therapy for because it challenges the dysfunctional and irrational beliefs and thoughts that lie underneath the obsession, as well as the fear that such obsessions produce. During this type of therapy, an OCD sufferer may have a dual approach of gradual exposure to the feared stimulus combined with medication that tempers the anxious emotional state. In regard to the latter, it is believed that individuals with OCD have a lower level of the neurotransmitter serotonin. Serotonin has an important role in regard to proper regulation of mood, sleep, and other functions. A class of antidepressant that has been shown to treat OCD most effectively is the serotonin reuptake inhibitors (SSRIs). Antidepressants can help with the treatment of OCD because they increase levels of serotonin in which OCD sufferers have been known to have a lesser amounts. Specific antidepressants that have been effective in treating OCD include Clomipramine (Anafranil), Fluvoxamine (Luvox), Fluoxetine (Prozac), Paroxetine (Paxil), Sertraline (Zoloft), and Citalopram (Celexa). Post-Traumatic Stress Disorder In comparison to GAD and OCD, post-traumatic stress disorder (PTSD) may be the most experientially troubling of the anxiety disorders. Also known by popular phrases such as railway spine, stress syndrome, shell shock, and battle fatigue, the sufferer of PTSD is haunted by horrific experiences that have attached the person’s emotions, psyche, and senses (visual, auditory, and even olfactory). Such events might be rape, various forms of abuse, natural disasters, and battle experience, all coming back to the sufferer in such forms as flashbacks and nightmares that can significantly impair social and occupational functioning long after the event has passed. Similar to GAD, there also seems to be a negative impact in certain brain functioning with PTSD. For example, soldiers who experienced intense fighting in the Vietnam War with PTSD showed a 20% reduction in the volume of their hippocampus compared with veterans who did not have PTSD. In addition to this evidence, it has been theorized that the amygdala may be in a semi-permanent state of hyperarousal, where the sufferer is not able to â€Å"turn off† the hypersensitivity of the amygdala, which regulates the fight or flight response. Treatment of PTSD has been greatly helped by Horowitz’s creation of the Stress Response Syndrome. This is a model that maps a common pattern of typical responses to stressors, real or imagined. In regard to the sometimes unpredictable and shifting symptoms of PTSD, the Stress Response Syndrome has helped therapists with a logical and phased outline of emotional or impulsive states in which to guide a PTSD sufferer through. These states are: Stressful event, Outcry, a dual state of Intrusion and Denial, Working through, and finally Completion. It has been theorized though, because of the sometimes shocking memories associated with PTSD events, that sufferers may not adequately ever reach the final state of completion. This may be especially true because PTSD often enter deep episodes of depression, substance abuse as a coping method, and even periods of psychosis. Like other anxiety disorders, treatment is varied for PTSD sufferers with psychotherapy and medication. Again, a cognitive behavioral approach is advised, especially by using gradual exposure or remembrance of the stressor with the therapist being careful to not have the patient experience the exposure too deeply. Medications are meant to manage PTSD symptoms from intrusive flashbacks (antidepressants and antipsychotics), hyperarousal (antidepressants, benzodiazepines, and anticonvulsants), psychosis (atypical antipsychotics and anticonvulsants), depression (antidepressants), and panic attacks (antidepressants, MAO inhibitors, and benzodiazepines). A Non-Traditional Setting for Anxiety Besides traumatic situations, anxiety can also surface in areas that are not seen as traditionally stressful, for example, sports. Athletes must often experience and manage various levels of nervousness, apprehension, and fear. Sport psychologists believe that anxiety is a reaction that is measured using various scales through the observation of cognitive and physiological symptoms that appear in reaction to a stimulus. In relation to the environmental stressors associated with sports, this could be upcoming performance, intense competition, or possibly the expectation put on athletes by friends and family. Anxiety in connection with sports is a provocative topic for research since its management can affect a persons athletic performance positively or negatively (Mellalieu, Hanton OBrien, 2004). The relationship between anxiety and sports is a complex one, since it involves anxiety responses that are unique for each athlete along with the variable of different sports. For example, anxiety responses felt by athletes in an individual, non-contact sport (such as tennis) might differ greatly from anxiety responses felt by athletes in a team, contact sport (such as football). This disparity elicits different anxiety responses due to the divergent task demands of the sports (Mellalieu, Hanton OBrien, 2004). Unlike general sufferers of anxiety disorders, athletes on the other hand have a kind of built-in outlet for the anxiety as well. In fact, there is a great amount of literature regarding the beneficial relationship of anxiety in conjunction with sports. In particular, there have been many studies that have exclusively focused on children, and how beneficial sports activities have done to improve their self-esteem, confidence, mood, and mental health, in spite of the presence of anxiety as well. For an in depth look at this specific subject, further research is required. References Carlson, Neil R. (2007). Physiology of Behavior. Boston, MA: Allyn Bacon Antai-Otong, D. (2003). Current treatment of generalized anxiety disorder. Journal of Psychosocial Nursing, 41, 20-28. Gioia, M. C., Cerasa, A., Di Lucente, L., Brunelli, S., Castellano, V. Traballesi, M. (2006). Psychological impact of sports activity in spinal cord injury. Scandinavian Journal of Medicine Science in Sports 16, 412-416. Hansell, J., Damour, L. (2005). Abnormal psychology. Hoboken, NJ: Wiley. Hunt, D (2005). What your doctor may not tell you about anxiety, phobias, panic Attacks. The all-natural program that can help you conquer your fears. New York, New York: Grand Central Publishing. Mellalieu, S. D., Hanton, S. OBrien, M. (2004). Intensity and direction of competitive anxiety as a function of sport type and experience. Scandinavian Journal of Medicine Science in Sports 14, 326-334. Research Papers on Anxiety DisordersThree Concepts of PsychodynamicThe Relationship Between Delinquency and Drug UseResearch Process Part OneIncorporating Risk and Uncertainty Factor in CapitalBionic Assembly System: A New Concept of SelfEffects of Television Violence on ChildrenGenetic EngineeringThe Project Managment Office SystemUnreasonable Searches and SeizuresPersonal Experience with Teen Pregnancy

Magazine ad analysis Essay Example | Topics and Well Written Essays - 1000 words

Magazine ad analysis - Essay Example Thus, designers pay meticulous attention to every minute detail of an image that the ad portrays, in order to ensure that it stays engraved in the viewers’ memory. The ad of Arby’s Burgers, appearing in the Sports Illustrated Swimsuit Issue, which is appended as Annexure-I, is a relevant example that illustrates how creativity, aesthetics, color schemes, contextual nuances, enticing textual messages etc can be deftly aligned to enhance the appeal of an advertisement. This ad announces Arby’s plan to launch an â€Å"exciting† range of â€Å"new menu items† in the next March (Rovell). It functions on different levels to pique the interest of its audience and entice them into buying this product. The ad’s primary objective is to provide the intended audience with clear and specific information about the Roastburger, which is part of their new menu being launched. On the one hand, it conveys to them through textual messages that the burger is â⠂¬Å"exciting,† â€Å"done better,† â€Å"mouthwatering† and it will make them â€Å"drool† (Rovell). These are the most apt descriptions for the consumers to understand that Arby’s is offering a highly palatable food item. On the other hand, it uses the image also to give the consumers a vivid idea of the contents of the burger, by clearly showing green leaves, onion strings, big chunks of roasted meat, slices of tomato and cheese. Thus, the ad effectively integrates visual and textual communication methods to describe the product. In order for an ad to be effective, it should be able to sell the product or make the viewers buy the product. Arby’s ad uses various strategies to attain this objective. The crossed hands over the burger connotes to a woman covering her breasts. Thus, the ad is a definite eye catcher and has an instant appeal. The most primal sense that woman’s breast evokes in humans is hunger as breast milk is their first food. Thus, the ad has high contextual relevance and the audience can easily relate it with the product. Similarly, the textual messages in the ad directly link to the food item’s taste and, therefore, it will remain on the consumers’ subconscious mind long after they have viewed it. The words used in the textual message are highly alluring and the burger’s image also is indicative of its taste. Thus, through the manner in which it combines the immense possibilities of written and visual communication, the ad will definitely be able to lure its audience into buying the product. The ad relies heavily on the dexterous juxtaposition of color schemes to attain aesthetic beauty and create an impact on the audience. The background has a very light tone at the bottom and as it scales to the top, the hue is rendered darker because otherwise it would overemphasize the brown-yellow buns. Similarly, the color of the buns compliments the skin of the arms and thus makes the connotation to human breast conceivable. Further, by using darker hue around the thumb, the ad suggests depressions on the bun’s surface, to accentuate the softness of the bun. The burger’s filling begins with green and immediately contrasts with deep red, which gives it a catchy outlook. The color scheme then shifts to a brown tone of the roasted meat and softens out to the yellow of the cheese, which blends well with the color of the human hand and the bread. The deftness of the color scheme becomes evident even from such minute detail as the model’

Classical Societies Essay Example | Topics and Well Written Essays - 500 words

Classical Societies - Essay Example They are mostly influenced by the nature of work they produce as they are of unique and elaborate quality. According to (Hunt For,2007)â€Å"  Classical period of ancient Greek history is fixed between 480 B.C., when the Greeks began to come into conflict with the kingdom of Persia to the east and 338 B.C., when Philip II of Macedonia with son Alexander defeated the Greek†. The art work of classical Greece style depicts the independent identity of human beings. It also shows the freedom of movement and freedom of expression of mankind of that era. In classical Greece artwork, the artist experimented the true nature of man and artist expand themselves beyond the aesthetic boundaries. Here the artist utilized the human expressions and nature to carve out masterpieces in marble. Here ,the human figure is utilized in many ways to bring out the best artistic value in them. The artwork here is projecting a girl who is holding doves in her hand which is a symbol of peace and harmon y.Normally, this kind of art work which is carved in marble,with a girl in the portfolio is seen to be placed in Greek Cemeteries.The greek girl standing here bows her head down to the dove which symbolizes her seriousness, which is not usually seen in a a girl of her age.This artwork was sculpted around 450 and 440 B.C.

Experiment to Prove Hookes Law

Experiment to Prove Hookes Law Hooke’s Law Aim: -To prove Hooke’s law i.e. the extension of the force is directly proportional to the force applied. To find the spring constant of the spring. Apparatus: Clamp Stand Helical Spring Mass Hanger Pointer Meter Ruler Measuring Balance Method: -Hang a helical spring from a clamp stand. -Attach a mass directly to the bottom of the helical spring and record the position of the bottom of the mass hanger relative to a meter ruler. -Add masses to the spring and record the position of the bottom of the mass hanger. Safety Precautions: Wear safety goggles to prevent any accidents that could occur due to the weights bouncing off the spring. Keep a distance from the apparatus. Be sure that the spring is tightly attached to the clamp. Do not play around with the masses or springs. Data Collection and Processing Uncertainty in a measuring balance =  ±0.1g To covert to kg = 0.1à ·1000 =  ±0.0001kg Uncertainty in a meter ruler =  ±0.05cm To convert to meters = 0.05 à · 100 =  ±0.0005m †¢Formulas Absolute Uncertainty= Limit of readingà ·2 Relative Uncertainty= Absolute Uncertainty à · Measured Value % Uncertainty = Absolute Uncertainty à · Measured Value Ãâ€" 100 Force (Newton’s) = Mass (Kg) Ãâ€" Acceleration (ms- ²) Average Extension (cm) = Extension while loading (m) + Extension while unloading (m) à · 2 Spring Constant, k (Nm- ¹) = Force (Newton’s) à · Extension (m) Elastic Potential Energy (Joules) = 0.5 Ãâ€" Spring Constant Ãâ€" Extension ² Range Of Extension = Extension while loading – Extension while unloading Random Error = Range of extension à · 2 Table 1 Raw Data Table: Trial No. Mass (grams)  ±0.1 Mass (kilograms)  ±0.0001 Force Applied (Newton’s) F=MÃâ€"g  ±0.0001 Extension While Loading(meters)  ±0.0005 Extension While Unloading(meters)  ±0.0005 Average Extension =E1+E2à ·2 (meters)  ±0.001 1 10.2 ±0.1 0.0102 ±0.0001 0.100062 ±0.0001 0.036 ±0.0005 0.037 ±0.0005 0.0365 ±0.001 2 20.4 ±0.1 0.0204 ±0.0001 0.200124 ±0.0001 0.040 ±0.0005 0.039 ±0.0005 0.0395 ±0.001 3 30.6 ±0.1 0.0306 ±0.0001 0.300186 ±0.0001 0.043 ±0.0005 0.042 ±0.0005 0.0425 ±0.001 4 40.8 ±0.1 0.0408 ±0.0001 0.400248 ±0.0001 0.048 ±0.0005 0.046 ±0.0005 0.0470 ±0.001 5 51.0 ±0.1 0.0510 ±0.0001 0.500310 ±0.0001 0.051 ±0.0005 0.050 ±0.0005 0.0505 ±0.001 6 61.2 ±0.1 0.0612 ±0.0001 0.600372 ±0.0001 0.056 ±0.0005 0.057 ±0.0005 0.0565 ±0.001 7 71.4 ±0.1 0.0714 ±0.0001 0.700434 ±0.0001 0.061 ±0.0005 0.060 ±0.0005 0.0605 ±0.001 8 81.6 ±0.1 0.0816 ±0.0001 0.800496 ±0.0001 0.067 ±0.0005 0.067 ±0.0005 0.0670 ±0.001 †¢ Calculations for trial 1 Force (Newton’s) = Mass (kg) Ãâ€" Acceleration (ms- ²) = 10.2 ±0.1 (g) Ãâ€" 9.81 (ms- ²) = 100.062 ±0.1 (g) Covert the g to kg: 100.062 à · 1000 = 0.100062 ±0.0001 (kg) Average Extension = Extension while loading (cm) + Extension while unloading (cm) à · 2 = 3.6 ±0.05 (cm) + 3.7 ±0.05 (cm) = 3.65 ±0.1cm In meters = 3.65 ±0.1cm à · 100 = 0.0365 ±0.001m Table 2 The range of extension and the random error of the experiment: Trial No. Extension While Loading(meters)  ±0.0005 Extension While Unloading(meters)  ±0.0005 Average Extension =E1+E2à ·2 (meters)  ±0.001 Force Applied (Newton’s) F=MÃâ€"g  ±0.0001 Range of Extension (meters)  ±0.0005 Random Error (meters)  ±0.0005 1 0.036 ±0.0005 0.037 ±0.0005 0.0365 ±0.001 0.100062 ±0.0001 0.001 ±0.0005 0.0005 ±0.0005 2 0.040 ±0.0005 0.039 ±0.0005 0.0395 ±0.001 0.200124 ±0.0001 0.001 ±0.0005 0.0005 ±0.0005 3 0.043 ±0.0005 0.042 ±0.0005 0.0425 ±0.001 0.300186 ±0.0001 0.001 ±0.0005 0.0005 ±0.0005 4 0.048 ±0.0005 0.046 ±0.0005 0.0470 ±0.001 0.400248 ±0.0001 0.002 ±0.0005 0.001 ±0.0005 5 0.051 ±0.0005 0.050 ±0.0005 0.0505 ±0.001 0.500310 ±0.0001 0.001 ±0.0005 0.0005 ±0.0005 6 0.056 ±0.0005 0.057 ±0.0005 0.0565 ±0.001 0.600372 ±0.0001 0.001 ±0.0005 0.0005 ±0.0005 7 0.061 ±0.0005 0.060 ±0.0005 0.0605 ±0.001 0.700434 ±0.0001 0.001 ±0.0005 0.0005 ±0.0005 8 0.067 ±0.0005 0.067 ±0.0005 0.0670 ±0.001 0.800496 ±0.0001 0.000 ±0.0005 0.0000 ±0.0005 †¢Calculations for trial 1 Force (Newton’s) = Mass (kg) Ãâ€" Acceleration (ms- ²) = 10.2 ±0.1 (g) Ãâ€" 9.81 (ms- ²) = 100.062 ±0.1 (g) Covert the g to kg: 100.062 à · 1000 = 0.100062 ±0.0001 (kg) Average Extension = Extension while loading (cm) + Extension while unloading (cm) à · 2 = 3.6 ±0.05 (cm) + 3.7 ±0.05 (cm) = 3.65 ±0.1cm In meters = 3.65 ±0.1cm à · 100 = 0.0365 ±0.001m Range Of Extension = Maximum Value – Minimum Value = 0.037 ±0.0005 – 0.036 ±0.0005 = 0.001 ±0.005 (m) Random Error = Range of extension à · 2 = 0.001 ±0.005 à · 2 = 0.0005 ±0.0005 (m) Table 3 Processed Data Table: Trial No. Force Applied (Newton’s) F=MÃâ€"g  ±0.0001 Average Extension =E1+E2à ·2 (meters)  ±0.001 Spring Constant, k (Nm) % Uncertainty Elastic Potential Energy (Joules) % Uncertainty 1 0.100062 ±0.0001 0.0365 ±0.001 2.74 ±2.8% 0.0018251825 ±8.3% 2 0.200124 ±0.0001 0.0395 ±0.001 5.01 ±2.6% 0.0039084263 ±7.7% 3 0.300186 ±0.0001 0.0425 ±0.001 7.06 ±2.4% 0.0063760625 ±7.1% 4 0.400248 ±0.0001 0.0470 ±0.001 8.52 ±2.1% 0.0094103410 ±6.4% 5 0.500310 ±0.0001 0.0505 ±0.001 9.91 ±2.0% 0.0126364880 ±6.0% 6 0.600372 ±0.0001 0.0565 ±0.001 10.6 ±1.8% 0.01721974 ±5.3% 7 0.700434 ±0.0001 0.0605 ±0.001 11.6 ±1.7% 0.02122945 ±5.0% 8 0.800496 ±0.0001 0.0670 ±0.001 11.9 ±1.5% 0.02670955 ±4.5% †¢Calculations for trial 1 Force (Newton’s) = Mass (kg) Ãâ€" Acceleration (ms- ²) = 10.2 ±0.1 (g) Ãâ€" 9.81 (ms- ²) = 100.062 ±0.1 (g) Covert the g to kg: 100.062 à · 1000 = 0.100062 ±0.0001 (kg) Average Extension = Extension while loading (cm) + Extension while unloading (cm) à · 2 = 3.6 ±0.05 (cm) + 3.7 ±0.05 (cm) = 3.65 ±0.1cm In meters = 3.65 ±0.1cm à · 100 = 0.0365 ±0.001m Spring Constant = Force (Newton’s) à · Extension (m) = 0.100062 ±0.0001 (N) à · 0.0365 ±0.001 (m) % Uncertainty for Force = Absolute Uncertainty à · Measured Value Ãâ€" 100 = 0.0001 à · 0.100062 Ãâ€" 100 = 0.1% % Uncertainty for Extension = Absolute Uncertainty à · Measured Value Ãâ€" 100 = 0.001 à · 0.0365 Ãâ€" 100 = 2.7% Spring Constant = 0.100062 ±0.1% (N) à · 0.0365 ±2.7% (m) = 2.74 ±2.8% Nm- ¹ Elastic Potential Energy = 0.5 Ãâ€" Spring Constant Ãâ€" Extension ² = 0.5 Ãâ€" 2.74 ±2.8% Ãâ€" (0.0365 ±0.001)  ² = 0.5 Ãâ€" 2.74 ±2.8% Ãâ€" (0.001332255 ±5.5%) = 0.00183 ±8.3% Conclusion Evaluation Conclusion: In this experiment, I have been quite successful by proving the aim of the experiment which is Hooke’s Law. The results obtained are slightly incorrect due to any errors as part of the experiment. My calculations were all shown for trial one which whereas follows. In relation to the graph, the line does not pass through the origin as there were uncertainties. The line therefore starts a few cm from the origin on the y axis. The slope in the graph indicates the spring constant. It can be seen that the spring constant value in the graph does not match my result for trial no.1 as I have taken the spring constant value in N/cm. If I take the values in N/m and average all the values of the spring constant from my calculations I will end with a result equal to the gradient or slope of the graph that is 0.227. The units taken for every other value is standard and therefore is correct. My results are reliable as they do result in the Force being proportional to the Extension. I feel t hat my data is reliable and the graph does show that the extension of the spring directly proportional to the force that is applied to it. We also found that the spring constant and the elastic potential energy increases due to the extension of the spring being proportional to the force. Evaluation: I have found that the experiment did have many errors which could have been improved. There were both systematic and random errors involved in the experiment. The meter ruler (uncertainty of  ±0.05cm) and the digital balance (uncertainty of  ±0.1g) had uncertainty’s which could have altered the accuracy of the results. The experiment also had a parallax error due to the carelessness of me not observing the pointer and the length in the straight path. My equipment was not very accurate as I was given a meter ruler and not an attached ruler. This could have made it very inaccurate as the ruler was leaning over a wall. I could only take one reading per mass, as time management was an issue, which is not reliable as taking more than two readings and averaging the answer will give a more accurate result. The next time I perform this experiment, I will need to make sure that I have at least three readings per mass and should take the average of the three readings to minimize the errors. I should also make sure that the meter ruler is not leaning on a wall and that it is held on by a clamp or that I have the ruler stuck behind the clamp stand. While repeating the experiment one should also put a pointer on the hook to avoid parallax error and get the measurements even more accurate. Wasif Haque

Edward Jenner and Smallpox

Despite all of the controversy around vaccinations, vaccines have been around for nearly 200 years and are known to have saved millions of lives by preventing a person from infectious diseases through inoculation. The world’s first vaccine, the vaccination for smallpox was developed in 1796 by Edward Jenner, a doctor from England. Smallpox, which dates back to 1350 B. C. , is an infectious and contagious disease that plagued much of Europe and North American colonies during the 17th and 18th century. Smallpox claimed more than million deaths in Europe and Mexico before development of the vaccination. Dr. Jenner’s scientific research and observations led to the eradication of smallpox in 1979. The purpose of this paper is to examine one of the greatest achievements in public health, the smallpox vaccination and the man responsible for it, Dr. Edward Jenner. This paper will also focus on the effects that the smallpox vaccination has had on public and community health and how the process of immunization from infectious diseases has saved millions of lives today. What is Smallpox Smallpox is an infectious and contagious disease, which is caused by the variola virus. The virus, which has two forms, variola major and variola minor, was referred to as the speckled monster because of red, pustule, raised lesions that appeared on a person’s skin. Aside from the skin lesions, smallpox is characterized by typical flu symptoms such as fever, fatigue, muscle aches, malaise, and headache. Smallpox is an airborne transmitted infection, which multiplies itself in the lymph nodes while moving from cell to cell. A person is said to be contagious until the last lesion scab falls off. Whereas a cure for smallpox does not exist, the only form of prevention is vaccination (Barquet & Domingo, 1997). Edward Jenner and His Developments Edward Jenner, who was born on May 17, 1749 in England, developed an interest in science and nature during his early years. He worked as an apprentice under George Harwicke, in which he developed the interest in cowpox. Jenner went to London at the age of 21 to become a student of John Hunter, the most prestigious surgeon in England, Here, Jenner learned that if a person had cowpox he or she could not contract smallpox (Stern, 2005). Through Jenner’s apprenticeship with Hunter, he began learning surgical techniques and the use of scientific methods and observation. After publishing several scientific studies and learning through observations, Jenner's interest in smallpox grew and it was at this point in which he developed his hypothesis; â€Å"Cowpox protected a person from the human disease smallpox† (Barquet & Domingo, 1997, p. 639). Developing the Smallpox Vaccine Sparked by the interest in his hypothesis and the overwhelming plague of smallpox, Jenner decided to perform an experiment to test his hypothesis. Jenner came into contact with Sarah Nelms, a dairymaid who had contracted cowpox through an infected cow. To test his hypothesis, â€Å"Jenner extracted fluid from the pustules on Nelm’s hand and used that same fluid to inoculate an 8-year-old boy through two inch incisions on the boy’s arm† (Barquet & Domingo, 1997, p. 639). A few weeks later, Jenner injected fluid from a smallpox lesion into the arm of the same boy. This is known as variolation. The variolation did not produce a reaction and Jenner confirmed that the boy was protected against smallpox. As a result of Jenner’s studies, research, and observations, the smallpox vaccine was developed (Stefan, 2005). The Effect of the Smallpox Vaccine on Public and Community Health Upon the publication of Jenner’s inquiry, skepticism arose as Jenner began a nationwide survey to support his findings. Other physicians began vaccinating through Jenner’s method and the theory was confirmed. Those who were previously infected with cowpox and received variolation did not find themselves stricken by smallpox. The vaccination era had begun as news of the inquiry spread to the United States where the method was tried and confirmed once again by Benjamin Waterhouse, a Harvard Medical School professor (Barquet & Domingo, 1997). According to Barquet and Domingo (2005), â€Å"President Thomas Jefferson had 18 members of his family vaccinated and supported the theory that the vaccine preserves individuals from smallpox† (p. 640). President Jefferson later appointed Waterhouse as the â€Å"vaccine agent in the National Vaccine Institute, an organization to establish vaccination in the United States† (Barquet & Domingo, 1997, p. 640). Public and Community Health Today Several years after Jenner’s discovery, scientists had begun to develop new vaccines. Protesting began as antivaccinationists believed that vaccinating violated a person’s privacy. In 1905, the United States Supreme court ruled that â€Å"The need to protect the public health through compulsory smallpox vaccination outweighed the individual’s right to privacy† (Stern & Markel, 2005, p. 617). The World Health Organization (WHO) certified the eradication of smallpox in 1979. As other vaccinations emerged, such as vaccines for polio, diphtheria, measles, mumps, and rubella, people commonly worried about the safety and efficacy of these vaccinations. Today, many parents are under the impression that autism is linked to a preservative called thimerosal, which was used in many vaccinations such as DTP and Hepatitis B vaccines. Upon scientific studies, no connection was found. However, in 1999 the United States Food and Drug Administration stopped licensing vaccines that contained thimerosal (Stern & Markel, 2005). Conclusion The development of the smallpox vaccine and other immunizations are considered to be one of the greatest achievements in public health. Disease prevention is a major necessity of public and community health. Through extensive research, scientific studies, and observation, Edward Jenner paved the way for the evolution of public health. To date, vaccinations have saved millions of lives by protecting people against polio, diphtheria, measles, mumps, rubella, and smallpox. Although many people are skeptical about the safety and efficacy of immunizations, choosing not to be immunized puts not only the individual at risk but also other people at risk of contracting an infectious disease.