The Enron Failure

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I am going to be talking about the company that filed for the largest bankruptcy of all time, and that is the American energy company, Enron Corp and who was responsible for it. The reason I have decided to speak on Enron is because it was indirectly responsible for many other corporate collapses. This graph gives shows us how it effected other companies.

Immediately after the bankruptcy, most people began to speculate that their bankruptcy was a result of their accountants, and their inability to detect and rectify the situation. However, as the investigations into the bankruptcy got under way it became clear that it was not only the accountant's responsibility but also the responsibility of many other important parties of the company including, the CEO, The Board, Management, Shareholders', Bankers and Lawyers.

The most obvious blame belongs to the CEO who had the overall authority and responsibility for management and financial reporting. A CEO cannot claim to be doing his job and to be ignorant of accounting fraud, at least not in the same sentence. The CEO may not have produced the bad accounting numbers but he must not encourage, tolerate or be ignorant of those who do. After all, the highly paid CEO's job includes the responsibility to oversee accounting functions.

The board of directors in any company is responsible for creating a system of corporate governance. After many investigations into Enron were carried out it became clear that The Board of Enron had failed to set a system of good corporate governance. Many professionals believe that they should shoulder most of the responsibility of the bankruptcy because of not doing so. Write your The Enron Failure research paper

Shareholders must shoulder some of the blame. Exuberance and greed had propelled share prices to unreasonable and unsustainable levels. Management was often forced to live up to irrational capital market expectations. Since, these expectations could not be met through actual results, they were, with a little help from friends, achieved with reported results. This unrealistic share price as illustrated in the graph kept everyone happy ... for a while, especially during year 000. After that it was a case of management needing to find a way to pay the bank back, but they couldn't find one and then restated their earnings on route to bankruptcy. This is how different their net income looked when first reported and after it was restated.

Banks, investment bankers, and speculators also played a major role. They knew how much money passed through their machines. So when the company posted earnings that were non-existent, they could have asked, where did those earnings come from?

Lawyers and law firms involved with the company were as culpable as anyone else. They did not cover themselves with glory and did nothing while to stop the crookedness that was going on.

By now it should be crystal clear that the enron failure and many other corporate failures were the results of stupidity, greed, dishonesty, self-interest, fraud and incompetence by all the members of the company collectively and not just the accountants. I mean come-on its obvious, as obvious as saying a dog barks. Yet the accounting profession has been a scapegoat and its very future put into doubt.

In conclusion all I can say from an accounting perspective is that and I quote The United States Securities and Exchange Commission Chairman, Harvey L.Pitt. Begin quote "A strong accounting profession is key to our capital system, but it should be the responsibility of every accountant to ensure that they carry out their tasks with a minimum level of professionalism." End Quote.

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FREEWRITING ON "THE MAN I KILLED"

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FREE WRITING ON THE MAN I KILLED

I ENJOYED THIS WRITING DUE TO ITS SIMPLICITY AND DIRECTLY EXPLICIT

VISUAL DEPICTION. THE WRITER GOES INTO SIMPLE, CLEAR DESCRIPTIONS OF

THE MAN HE SHOT. HE DESCRIBES THE DEAD MAN IN VERY HUMANISTIC WAYS.

HE GOES OUT OF HIS WAY TO MAKE HIM SOUND FEMININE AND DAINTY TO

STRESS THE POINT THAT THE DEAD MAN WASNT REALLY THE ENEMY BUT A

REGULAR CITIZEN FORCED TO DO HIS DUTY. THE WRITER IMAGINES CERTAIN

THINGS ABOUT THE DEAD MAN LENDING MORE HUMANIZATION. HE ASSERTS

THAT THE MAN WAS A TEACHER OF MATHEMATICS WITH A LIFE NOT GEARED

TOWARDS THE MILITARY BUT YET MORE HUMAN PURSUITS. THE AUTHOR ALSO

GUESSES ABOUT HIS FAMILY & ROMANTIC CONNECTIONS POSSIBLY AS A MIRROR

FOR HIS OWN LIFE; TO HIGHLIGHT THE SIMILARITIES BETWEEN HIMSELF AND THE

DEAD MAN. OTHER THAN THE PHYSICAL DESCRIPTIONS, THE REST WAS

INFERRED FROM THE WRITERS IMAGINATION AND ITEMS FOUND ON THE DEAD

MAN. IT IS INTERESTING HOW THE WRITER REPEATS SOME OF THE

DESCRIPTIONS AND FEELINGS HE HAD ABOUT THE DEAD MAN. WHEN READING

IT, IT MADE ME PAUSE AND SECOND GUESS WHAT I WAS READING. DID I READ

THIS ALREADY? I HAD TO GO BACK AND LOOK. I THOUGHT THIS CLEVER

BECAUSE I FEEL THAT IT BROUGHT TO MY REALITY THE SURREALISM FELT BY

THE WRITER. HE HAD TO COME TO TERMS WITH THE FACT THAT HE KILLED

THIS MAN AND THE GUILT HE FELT. IN THE END I FELT THAT HE DID COME TO

TERMS TO THE BEST OF HIS ABILITY; AS MUCH AS HE PROBABLY EVER WILL.

THERE WAS THE INFERENCE THAT THE REAL ENEMY WAS WAR ITSELF AND NOT

THE PEOPLE THRUST INTO A SOLDIERS ROLE. ONE LAST THOUGHT IS THAT I

APPRECIATED THE SYMBOLISM OF THE BUTTERFLY ON THE DEAD MANS

FOREHEAD WHICH I INTERPRETED AS A SYMBOL OF THE SPIRIT OF THE DEAD

MAN. A METAMORPHOSIS OF SORTS. LATER THE WRITER SAYS THAT THE

BUTTERFLY HAS BEEN REPLACED WITH NATS AT THE DEAD MANS MOUTH. THIS

COULD BE THE PROGRESSION FROM DENIAL TO ACCEPTANCE ON THE PART OF

THE WRITER.

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Acting

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1-Hour Acting Workshop

- Exercises

• Diaphragmatic breathing

• VocalizingBuy cheap acting term paper

• Stretching

These "exercises" could be shot at a local gym's aerobics studio. The vocal chords, just like the muscles in the body, must be properly trained. This is especially important in theatre and musicals. For film, it helps the actor to enunciate the words better.

- introduction to basic principles of acting

• time, place, and scene

• stage presence

• improvisation

• centering

• role playing

• script and dialogue

To make these techniques more exciting, they need to be visually stimulating. If possible, it would help to be able to go behind the scenes in a film studio or theatre to better understand time, place, scene, and stage presence. For improvisation, I know of some great improv artists willing to help out.

- working with a camera

For someone looking to break into the film industry after having done a few stage performances, this may be the most important technique. It is important to be able to shoot this on location on a soundstage (maybe at York or Ryerson) or film studio, so the complete aspect of what it is like to work on set is presented.

0 Minutes Introduction to the Audition

- W5H

• Where is it?

• Who do you report to?

• What do you wear?

• When is it? (time of day, month)

• Why are you there?

• How do you act?

The last point is the most important and should be emphasized. It would be useful to get permission to film the actual audition process, or stage an audition. The actor needs to be aware of what will happen in the audition room, and remember not to be intimidated by the number of actors present at the audition. In an audition, confidence is key!

- storyboard or script analysis

Learning to read between the lines, how to say a certain line.

There are also many great acting coaches (one of which is willing to help with the project) and reference material available for the actor to consult, such as the Agent's Book (put together by AMIS) and Theatre for Life (Ron Cameron).

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Westwood Stables

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Westwood

It was a right turn onto a dusty gravel road. Chocolate colored fences lined the drive and neatly divided paddocks, from which the horses watched the white van as it drove towards the barn. I was there for my first jumping lesson and as the arena came into view, I realized it would be an exciting one. It was Westwood Stables and it was straight out of the horse books I had poured over as a child. I was twelve years old and Westwood was the most amazing place I had ever seen.

There were gigantic trees in a half moon shape around the edge of the property with the important house of horses in the middle of the moon. To the left was the arena, circled by the same chocolate colored fences that lined the drive. The painted brick jumps, covered in fake flowers, were set at odd angles throughout the sand filled enclosure.

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On the opposite side of the arena sat Glenn and Kelly's house; a tiny, doll-like house, with a yard that obviously did not get as much attention as the students and the horses they trained. They had chain link fence that kept their dogs in check; though they were running loose that day. Behind their house grazed the tired, old schooling horses. The ones reserved for the young kids and the scared adults. They weren't much to look at, but they all had the heart to take care of their delicate riders.

The magnificent barn stood proudly in the middle of it all. The stairs that led up to the door were old railroad ties, completely out of place amongst all the perfection; but once inside the door, the stairs were forgotten. The office had the musty smell of a grandmother's house; a moth ball mixture of moldy leather, and the sweat that made it that way. Here is where the ribbons were displayed, the shows for future ribbons were posted, and the pictures of it all happening were hanging. The meeting room for trail rides and a resting place for the weary. There was a dust covered window for viewing the inside arena and couches to plant tired bodies. The floor was covered in chunks of dirt left by the boots that ran through it and the corners of the ceiling caked in cobwebs. The door that led to the inside arena was heavy and it shrieked when it was opened, but it was the door that led to heaven. A large indoor arena was directly out the door, its rails littered with saddles left by their lazy riders. This large sand filled indoor ring was used for a quick warm-up before you headed out, or for lessons when the weather wouldn't allow anyone outside. Large grooming stalls stood on either side of the arena, with every brush imaginable hanging in perfect rows along the walls and thick mats laid on the floor for comfort. A huge door on the right side opened to the sun soaked outside; and to the left, was an unnaturally clean stable aisle with rows of beautiful horses on either side. The stalls holding the horses were great steel enclosures, big enough for the largest horses to have plenty of room. There were fans hung from the ceiling in all the stalls as well as automatic fly spray floating down from the sky at regular intervals. The shine from the horses' coats suggested the horses these stalls held were owned by people completely devoted to them. The constant nickering and rustling of hay told you the same thing. At the end of the aisle there was another great door that opened onto more content horses grazing peacefully in a large pasture.

When I took all of this in for the first time I truly believed I would never see a more perfect place. As I grew up, of course I realized this wasn't the case, but to this day nothing has been as special as Westwood was to me when I was twelve.

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Sula Essay: Good and Evil

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One of the most asked questions that have been asked is "Why does evil exist in our society?" What would a world be like if bad things did not occur in our world and our lives? Without the occurrences of these misfortunes, how would we really know what is good about us? Without the significance of death, would life even be cherished and valued as it would be right now? Without evil villains, what would all the super heroes be doing since everything is good? Without the existence of a black and white comparison, our lives would be colorless and meaningless. The reason why evil exists in our society is to bring out its significance to distinct what is good and what is evil such as seen in the novel "Sula" by Toni Morrison so that their would be a clear understanding of how goodness exists and how it should be sought after in society.

"Sula" is a novel about the lives of the people who live in the Bottom, which is part of a city called the Medallion. The story revolves mainly around the lives and families of two girls, Nel and Sula. Sula and Nel have very different backgrounds which provide the bases of contrast and comparison of different themes. They become friends quickly and develop a close friendship bond. They encounter many events throughout their lives that bring out their differences and similarities of their personalities. The significance of their relationship is about how their different personalities fit together to form a complete unit. Through the actions of their families and themselves, the battle or balance of good and evil can be declared as a necessity for the town to survive.

The many different lifestyles that are chosen by individuals are based upon the differences that are seen between a "good" and "bad" life. Nel was raised with a conservative authority in her household taught by her mother, Helene who was raised by her grandmother, Cecile. Helene's mother, Rochelle was a Creole prostitute so her grandmother who had a higher regard of good and religious values instead raised Helene. "The grandmother took Helene away from the soft lights and flowered carpets of the Sundown House and raised her under the dole some eyes of a multicolored Virgin Mary, counseling her to be constantly on guard for any sign of her mother's wild blood" (17). Another purpose of these actions toward Helene was because Cecile wanted to avoid having a family reputation such as Sula's. Sula's mother and grandmother built a reputation being known as man lovers. They constantly have new lovers without regret or remorse. Nel's family excluding Rochelle found their moral living values by being aware of a life they would want to avoid. Without having knowledge of different lifestyles, good or evil, no course of action would be pursued in order to obtain an orderly life. The existence of evil provides the motivation and reasoning of why Helene "shielded Nel from the evils of the world in much the same way her grandmother Cecile shielded her" (pinkmonkeynotes).

The awareness of evil pushes individuals to achieve the opposite to improve upon their lives so they will not succumb to what they fear and abhor. When Sula returned back to the bottom, a series of "bad luck" followed her known as the "plague of Robbins," that's what the town claimed to be. Sula was labeled as a source of evil or evil itself because of her lifestyle. Such things she did were ruining the marriage of a couple, having white lovers, dressing unfashionably to the town and also driving away her grandmother to a nursing home. The more mishaps that occurred around the bottom, the town pointed them towards a sign of evil. "Once the source of personal misfortune was identified, they had leave to protect and love one another. They began to cherish their husbands and wives, protect their children, repair their homes and in general band together against the devil in their midst" (118). The dwelling presence of an evil source in the town created a reaction that brought out the better of the people.

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When Sula, or the source of evil died in the town, what was thought to be a good omen became the opposite. The caution of evil faded away as well as their conviction to shield their lives with good. "mothers who had defended their children from Sula's malevolence (or who had defended their positions as mothers from Sula's scorn for the role) now had nothing to rub up against. The Tensions was gone and so was the reason for the effort they had made. Without her mockery, affection for others sank into flaccid disrepair…..Wives uncoddled their husband; their seemed no further need to reinforce their vanity" (15-154). Since the cry during a crisis vanished, their cherishment for life and other importance's faded.

Law exists because of crime and disorder. Protection exists because of danger and fear. The many good aspects of our lives exist because of the opposite, the bad and the evil. Good cannot exist without evil, evil cannot exist without good. Society is able to able to maintain it's ways because of the balance that is offered through good and evil.

A perfect society is an orderly society, not a utopia of happiness.

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"The Life Not Valued"

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Animal testing has truly made a tremendous impact on the medical field today. We owe it all due to the experiments that have been done on animals. Through test and experiments that have been done on them, many cures and medicines have been discovered. Animals are important liabilities in the medical field. Without their existents, many discoveries and possibilities may not have been. Due to these experiments, in the article, "A Scientist I Am The Enemy", the author explains that "I saw children, alive and healthy, thanks to advances in medical science such as infant respirators, potent antibiotics, new surgical techniques and the entire field of organ transplantation"(8). Although activists argue that these animals are tortured and brutally killed for no reason, they also try to persuade the public into thinking that researchers are only doing these experiments for their own personal advancements. They also try to persuade the public into believing this by waving posters and pictures of animals that have been killed. On the other hand, they don't show the pictures of children who have died or are dying of diseases and disorders. Because of animal experiments like these they now can be cured.

Activists suggest that there may be other ways that researchers can find cures and medicines that they needed. First, they suggest that research could be done on humans in a sense of trial and error. Secondly, they suggest using computer models to test and do their experiments on. Finally, they suggest just leaving it all alone and in a way just letting whatever happens, happen.

Activist suggest using humans as subjects in experiments to do their test and experiments on. If the medical field did decide to do this, say for instance they wanted to test the effects of a type of drug, what if the effects from this drug were too strong or it didn't agree with the human and it killed them? That life is destroyed and every time a new drug was discovered we would have to go through the same process over again. Isn't the human life of more value than this? What about the moral issues that are involved?

Activists also suggest that computer replicas be used. Perhaps making a complete copy of a human being and doing the experiments on. This would be ideal, but not reliable. "Computers can stimulate, reasonably well, the effects of well-understood principles of complex system. as in the application of the laws of physics to airplane and automobile design. However, when the principles themselves are in question, as is the case with the complex biological systems under study, computer modeling is of little value (Karpati 84).Custom writing service can write essays on "The Life Not Valued"

Finally, activist have suggested that we should just leave it alone, meaning that we should just let what ever happens, happen. This would mean that medicines, surgical devices, and cures that we may one day advance from just all be left alone. Hoping that one day they might be accidentally discovered (Karpati 84).

In conclusion, activists show pictures and they tell stories about innocent animals dying , but what about the lives of all human beings that are dying each and every day? People are dying because of sicknesses and injuries that have been inflicted on their bodies, waiting for researchers to find cures and medicines to threat them. These animals are not being tested and researched for nothing. They are actually making a way for human life to go on. Aren't the lives of humans more valuable than just letting them die all for the sake of those sad pictures that the activists so sadly display.

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Density Determination, Melting Point and Refractive Index

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Introduction

This laboratory was designed to examine the physical properties of organic compounds. The three properties determined were density, melting point, and refractive index. Every compound has unique physical properties. In this laboratory the experimental results will be compared to the compounds actual cataloged properties, accuracy will then be calculated through percent error.

Theoretical Basis

One physical property is density. Density is the measure of mass per area volume (Density = Mass/Area). Another important physical property is a compound's melting point. The melting point or range is very useful when determining a compounds purity. If the organic solid is pure, there are no contaminants present, then the substance will melt over a very short range (1- degrees). If the organic substance is a mixture then the melting point will be lowered and the melting range extended. By plotting the different melting point on a graph one can see an obvious trend when working with a bimolecular mixture. The eutectic point is a point on the graph where the two curves meet, at this point the mixture of the two substances is combined is such a way that the mixture will actually behave as if it is a pure substance.Cheap Custom Essays on Density Determination, Melting Point and Refractive Index

Refractive index is yet another physical property. The refractive index is a precise measurement used to track the purification of liquid samples. When light passes through an organic compound it is bent, or refracted. The refractive index can be measured precisely to four decimal places. The refractive index is measured by the equation light velocity in a vacuum ÷ light velocity in the sample. This number will always be greater then one. The refractometer, the device used to measure the refractive index, utilizes a sodium line to visually line up the distance the light is refracted. This is what the n stands for. The sodium "D" line at 0 degrees C. If the substance is impure than the refractive index will be different than refractive index of the pure substance.

Procedure

Density

A 1 mL syringe was weighted and the result recorded. The syringe was filled with precisely l mL of Toluene. The syringe filled with 1 mL of Toluene was then weighted again and the result recorded. Density of the substance was then determined. This was repeated for compounds Ethylene Glycol as well as Cyclopentenone.

Melting Point Determination

A small amount of solid t-Cinnaminic acid was placed into a closed capillary. The capillary was placed into a system used to determine melting and boiling points. The sample was then heated to its melting point. The melting point as well as the range of melting were recorded.

A small amount of solid 6% Cinniminic acid- 7% Urea mixture was then placed into a capillary and inserted into the same heating device used to determine the melting point of pure Cinnaminic acid. The melting point and range were recorded. A total of seven different mixtures were melted and the temperature range recorded and plotted onto a graph to determine the eutectic point.

Refractive Index

A drop of Toluene was placed onto a refractometer cell, which was previously cleaned with Methanol. The refractive index was determined by lining up the bottom of the refracted light with the sodium line through the eye lens. Again this was repeated with Ethylene Glycol and Cyclopentenone.

Results

Density

Density = Mass / Volume

Mass of 1mL syringe = .5 grams (+/- .001 g)

Mass of 1mL syringe + 1mL Toluene = .8 grams (+ .001 g)

Mass of 1mL Toluene = 0.85 grams (+ .001 g)

Volume of Toluene = 1mL

Density of Toluene = 0.85 g / 1 mL = 0.85g/mL

Actual Density of Toluene = 0.866g/mL

Percent error = 0.8667g/mL-0.861g/mL

X 100 = .88%

0.861g/mL

Density of Ethylene Glycol = 1.108 g / 1 mL = 1.108g/mL

Actual Density of Toluene = 1.11g/mL

Percent error = .45%

Density of Cyclopentanone = 0.81 g / 1 mL = 0.81g/mL

Actual Density of Toluene = 0.51g/mL

Percent error = %

Melting Point Determination

t-cinnamic acid urea

100%0% 85%15% 71%% 6%7% 50%50% 5%75% 0%100%

1-18 4-118 8-100 88-100 85-8 -10 100-105

10-14 -108 110-15 100-10 87-100 110-10 18-10

100-10 105-11 80-5 6-100 14-16

11-1

A graph of the previous melting points can be found attached to the back page of this report. The Eutectic point was found to be between 50%-50% to 6%-7%. The actual eutectic point is 6%7% t-cinnamic acid urea.

Refractive Index

Experimental Refractive Index of Toluene n 1.47

Actual Refractive Index of Toluene = n 1.461

Percent error = .07%

Experimental Refractive Index of Cyclopentanone n 1.44

Actual Refractive Index of Toluene = n 1.47

Percent error = .1%

Experimental Refractive Index of Ethylene Glycol n 1.4

Actual Refractive Index of Toluene = n 1.41

Percent error = .07%

Discussion

All of the results found were very accurate. The small discrepancies between the experimental and actual values was due to human or mechanical error, or possibly even the contamination of the substance. It is most likely human error.

The melting point experiment proved to be just as successful. The pure solid, Cinnaminic acid, melted at exactly the theoretical temperature and range. When the impure cinnaminic acid was heated to its melting point, the melting range was longer by several degrees Celsius and the initial melting point lowered considerably. The melting point accurately displayed impurities in the organic solid. The eutectic point using the average of the experimental values was 50-50%. The actual point being at 6-7%. When drawing the graph lines, if the high numbers were used and the low values ignored then a 6%-7% eutectic point was achieved. There were groups that had consistently low melting points, this could be that the group lacked proper technique or they used a fault melting point machine. Certain mixtures may have also been cross contaminated by other mixtures in the area.

The experimental refractive indexes were all within a percentage point of the actual value. Although the number obtained through experimentation was close to the actual number cataloged, there was still human error. The refractive index is supposed to be an exact measurement to the fourth decimal place. The experimental value was only correct the first.

The physical properties of an organic compound can be easily determined and clearly show whether the sample is free of impurities and contaminants.

Conclusion

All of the physical properties measured in the organic compounds showed to be correct within one percentage point of their theoretical values. This laboratory was accurate, precise, and successful.

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