Anthropology Essay Example | Topics and Well Written Essays - 500 words - 5

Anthropology - Essay Example The first theory of a land bridge between Siberia and Alaska has been around for awhile. If an individual places a map of the world on a table, the continents look like they can fit together. The earth’s crust and upper mantle have plates. These plates slide and move. The moving of these plates cause earthquakes and tsunamis. It also causes land to break apart. Another factor is the ice age. When the great meltdown occurred a land bridge could have been submerged. This land bridge, Beringia, would have connected Siberia and Alaska. If that connection was made, then it is possible that the Native Americans migrated from Siberia. After reaching North America the Native Americas would have migrated south. Another theory is the coastal migration. The Native Americans would have sailed in canoes from Siberia to Alaska. Then the Native Americans would have migrated south to South America. Both continents would be populated before Columbus arrived. This theory would depend on the migrants knowing about the route. The passage would have to be during the summer, or when ice chunks were not present. This is the least likely of the scenarios. The final scenario is migrants came across the giant ice sheet. If an ice age was in full force, migrants might go south for a warmer climate. The trail would have gone toward westward and southward. If the ice shelves were as scientist think, than the ice would have melted without a trace. All three theories depend on one same element†¦food. Prehistoric people hunted for food and warmth from the furs. If the herds of caribou, wooly mammoth, or whatever was around at the time left, the hunter would have gone to search for prey. In the northern parts of Siberia planting a garden to provide for food year round is not an option. The hunters would have had to follow the food. As the animals’ natural instinct led them south, the hunters would have followed. Not only would the hunters

ANNUAL FINANCIAL REPORT PROJECT ON WALMART Essay

ANNUAL FINANCIAL REPORT PROJECT ON WALMART - Essay Example Wal-Mart values its inventories at the lower of cost or market value, which essentially means if the market value of inventory falls, the company will write-down the inventory value in its balance sheet. Wal-Mart is divided into three segments: Wal-Mart U.S, Wal-Mart International and Sam’s Club. All of the merchandise related to the U.S segment is valued using the Last in First out (LIFO) method. LIFO is an inventory valuation method allowed under US GAAP but not under IFRS (CFA institute, 2012). LIFO assumes that inventory items purchased most recently are sold first and hence the items remaining in the inventory are assumed to be the oldest items purchased. In period of rising prices, LIFO reports a higher cost of sales and lower ending inventory figure than other inventory valuation methods. Higher cost of sales lead to lower gross profit and hence results in tax savings. The company reports a LIFO reserve in its annual statements for reconciliation of LIFO cost of sales a nd inventory with FIFO cost of sales and inventory. This is to ensure that comparisons can be made with other companies in the retail industry that use FIFO as their inventory valuation method. Wal-Mart’s inventory turnover rate has been on the lower side considering the diverse range of product it sells. Inventory turnover rate fell from 8.6 times in 2011 to 8.2 times in 2012 which means that it took almost 44 days for Wal-Mart to convert its inventory into sales in 2012 and 42 days in 2011. Wal-Mart uses accrual accounting to prepare its annual statements. Accrual accounting is different from cash accounting in the sense that in accrual accounting revenues are recorded when they are earned and expenses are recorded when they are incurred whereas in cash accounting revenues are recorded when the money is received and expenses are recorded when cash is paid out (Investopedia, 2009). Wal-Mart has accrued liabilities of $18.154B indicating that these liabilities are due and Wal -Mart has not yet paid them. Moreover, prepaid expenses amounted to $1.685B in 2012 indicating that these expenses have already been paid in advance (Wal-Mart, 2012). In cash accounting, prepaid expenses and accrued liabilities are not recorded since these are obligations that are due but no cash outflow has been made in lieu of these obligations. Accrual accounting can be manipulated to show higher earnings by using estimates that inflate the income. For instance, unjustly inflating the ending inventory figure can result in a lower cost of sales and consequently inflate the net income of a company. In Wal-Mart’s case, figures are presented conservatively so that the income is not inflated unreasonably. The receivables of Wal-Mart increased by 16.7% from 5.089B in 2011 to $ 5.937B in 2012 (Wal-Mart, 2012). Wal-Mart records a provision for doubtful debts, which is a contra-asset account and is recorded to account for the prudence concept. According to the prudence concept, imp robable expenses are recorded whereas improbable revenues are not accounted for. Provision for doubtful debts is created to account for debts that will remain unpaid. The reserve for doubtful accounts is based on historical trends in collection of the past due amounts that debtors owe to a company and on the write-off history of the company. The total provision for doubtful accounts increased by 28% from $252M in 2011 to $323M in 2012

Mystery of Under Water Crop Circles Essay Example for Free

Mystery of Under Water Crop Circles Essay Current Events Paper Synopsis: Under Water â€Å"Crop Circles† Thesis: Although 95% of the ocean hasn’t been explored, researcher and photographer Yoji Ookata just recently named his new find the â€Å"mystery circle†, an intricate design of an underwater crop circle created by a tiny puffer fish, a find that uncovers yet another mystery of the ocean. Summary: Yoji Ookata has been diving and documenting the ocean well over 50 years, just off the southern coast of Japan, Ookata observed what looked like a circular rippling pattern. 80 feet below sea level and 6 feet wide is a work of art Ookata never thought he would see, created by a puffer fish. The specific ridges are designed to attract female puffer fish, they lay eggs in the center so that they are shielded from ocean currents, the more ridges the more likely it will attract females. The little puffer works tirelessly to complete his design with just one fin. When Ookata discovered this circle he went out with a camera crew determined to find its creator, taken aback when this puffer fish made his appearance Ookata knew he had just unlocked another beautiful mystery hidden within the ocean. Sources: Knowles, Melissa. â€Å"Mystery Behind Deep-Sea Crop Circles Off the Coast of Japan Solved.† Yahoo.com September 19, 2012. http://news.yahoo.com/blogs/trending-now/mystery-behind-deep-sea-crop-circles-off-coast-165833308.html?_esi=1 Christopher. â€Å"Mysterious Underwater ‘Crop Circles’ Discovered Off the Coast of Japan† Thisiscolossal.com September 19, 2012. http://www.thisiscolossal.com/2012/09/mysterious-underwater-crop-circle-art-discovered-off-the-coast-of-japan/

How Rococo and Neoclassicism Illustrate the Process of Deciding in thei

How Rococo and Neoclassicism Illustrate the Process of Deciding in their Paintings The artists Jean-Honore Fragonard and Jaques-Louis David both successfully embody their respective stylistic differences. Fragonard’s style of painting is Rococo, which is characterized by its softness, asymmetry and curviness. Contrasting these ideals is David’s style of painting, Neo-Classicism. Neo-Classicism is synonymous with strong gestures, symmetry, and solidness. Two works that best exemplify the ideals of each style of painting are Fragonard’s The Swing, 1767 and David’s The Death of Socrates, 1787. Although at first glance, it is easier to focus on how each work is different to the other, one can argue that they are similar in theme. Both The Swing and The Death of Socrates are works that deal with the theme of decision making. However, they differ in how each work portrays the theme of deciding. While The Swing focuses on infidelity and the process of deciding, The Death of Socrates makes it clear that loyalty to government is stronger than the ties of friendship or acquaintance. By examining use of light, form, subject matter as well as other artistic elements, one can see how each artist conveys a message by utilizing their style of art. Although both Fragonard’s and David’s work convey different ideals through their style of painting, they are still able to use light in a very similar form. The viewer’s attention is directed on a specific point in the painting through the use of light. Both artists cast a spotlight on the figure or action in the painting that they want the viewer to especially notice. It is what each artist decides to focus on that makes his work is different from the other. A young woman on a swing who enjoys the pleasures of life is clearly where Fragonard wants to direct the viewer’s attention. However, David focuses attention on a male figure, specifically Socrates. How does the use of light help the viewer understand the ideals of each form of art? While Fragonard chooses to focus on a female and David chooses to focus on a male, the viewer now understands how Rococo can be a feminine form of art and Neo-Classicism the opposite. In addition, other stylistic e lements like color and form depict how each art form differs from the other. By using all this visual evidence, we will later see how the concept of deciding... ...d is clearly weaker than the one handing Socrates the poison. This shows how one’s duty to the government is far more important than one’s own personal views or feelings. We can make the argument that there had to be a relationship between Socrates and this figure. By paying attention to elements such as subject matter, light, form, and placement of figures, we can see how these enhance the ideals depicted by each form of art. As a result, we can understand how Neo-Classical art is an attempt to counter the values of Rococo. Rococo is a form of art directly targeted to the privileged. Because not everyone in society belongs to the aristocracy, the Neo-Classicist wanted to impose order as an alternative to the frivolous life style. As a result, we have to works of art that challenge each other’s ideals. The theme of infidelity versus loyalty and how one arrives at the decision made is animated in the works of Fragonard and David. However, it is important to note that there is no right or wrong form of art, although it may seem that this was the common perception of the time. In conclusion, both works of are similar in one important aspect; they are both works of art.

Job Shadowing

The career of choice I would like to pursue is auditing. Since this field involves a lot of confidential items and work I was not able to find someone outside my own current job to allow me to job shadow. Therefore, I would like to discuss a time where I first went on an audit at my current job, which is with the New Mexico Taxation and Revenue Department. Before I got this job I was not sure of what I wanted to do with my accounting degree. I did not think of auditing as being a career choice until I got hired on with the IRS. Before working with the IRS I only worked as an usher for the Journal Pavilion and I knew I needed to get a job with experience related to my degree. So I took the opportunity to register to the e-recruiting listservs for the Anderson School of Management. Any job description that was sent to me where I knew I could qualify, I applied for. I applied to several job descriptions and got many rejections, and I knew it was because I had no experience related to the accounting field. Finally I got a call from Leonard Lopez who is now my boss for an interview for a temp position with the State of New Mexico. I went to the interview not really knowing what this position entailed but I knew any experience would be beneficial to me. That day I was hired as a temp and it started a chain of events that led me to wanting a career as an auditor. The first week I began to realize what the job was about and what the IRS did. My boss asked me to join two female auditors to help them with the audit field work. I was very excited as I have heard about audits and now I was about to experience hands on what an audit entailed. The females I went with were Christina Owens (Internal Audit Manager) and Jennifer Leal (Entry level Auditor). Christina has had nine years experience with auditing and she has a BBA in accounting, an MBA in Tax, and also a CPA. Jennifer just started as an auditor and has had about two years experience with another firm. We went out to audit the Dealership Reliable Nissan. When we first arrived we spoke to the manager about what we were there to look for and also what documents we were going to be looking at. The manager complied and gave us the transactions for our audit period which was for a year. Before hand Jennifer had seen the transactions and picked a random sample for us to check. We took those samples from the files and began to look at everything that was on our check list for the compliance based on the New Mexico state statutes related to the sales of vehicles. I enjoyed looking at these files and making sure the Dealership was doing its job properly. We also looked at bank statements to make sure checks were clearing and for other possible errors or fraud. We were there for about a few days and I enjoyed being out on the field. Then after we were done with the test work it was time to look over everything and write the report. Jennifer had me help her write the findings and I enjoyed that she gave me the opportunity to do so. Self Assessment I believe I enjoy this field of work because of both going out on the field and also having some time in the office. I like that most of the audits are done with more than one person so this gives you the opportunity to work with others and to learn from others. I am an introvert but I also like to be around people so I think auditing is a great mix for me to handle being around others but not just being by myself in an office all day. I also like the investigative part of auditing and being detail-oriented. When I started college I thought about being a detective of some sort and I think auditing feels that interest of having investigative work without having to be in such danger with the police department or FBI. One thing I have noticed is that I would like to give back to others or help the community. I think auditing does a little of helping others. For example, our agency goes to audit businesses to help them not just to find out things that are wrong with their operations. Also with the IRS, yes we try to save taxpayers money as weird as that sounds. So I think this helps with me wanting to help others. So for the most part I feel like auditing is the choice for me right now. I need to dwell on the fact that if I choose auditing as a career will I want to do this for 40 years. Right now I say I can but I never know what I will encounter in the future. Career Exploration As I said above I was introduced to my current job from the e-recruiting services offered at ASM. I think that this service is great to have for busy students. I found it hard to find jobs online or from the newspaper. I registered on the Monster. com site and although it gave me job descriptions related to my degree it was a bit confusing to use and I got so much junk mail and pop ups when using there site. With the e-recruiting I get the best job ads sent right to me knowing that they are legit and meaningful to my degree and career choice. I also will attend information sessions and job fairs at UNM in the future. I have attended an accounting job fair once but I was really not sure what I wanted to do at the time so it was a little waste of my time. I also think when going to these sessions and career fairs I will gain access to the companies available for auditing positions and I will access these companies websites. All options made by UNM should surely help me find a job to apply for. List of Search Tactics I have already taken the opportunity to upload my resume and information on the Career Services site for UNM. I continue to get job descriptions from the ASM listservs form e-recruiting and I keep my eyes open for any job I feel will be worth applying for or interesting. With the opportunity to do an informational interview for this class I believe I have got my foot in the door with the Defense Contract Audit Agency (DCAA). I will continue to reach out to them and hope one day I can apply for a position. I will also continue my internship with IRS as long as I can and hope a position opens up for me there as well. I enjoy where I currently work and hope to continue networking with people in my organization. I plan to reach out to the DCAA when I have acquired my MBA and even the CPA. I will attend the career fair next semester when I am going to get my BBA, this way I can put my foot in the door for many companies and hopefully also see the DCAA there. Really if the opportunity comes up for any of these tactics I will act on them as I see them being appropriate.

How to Conjugate Protéger (to Protect) in French

You will use the French verb  protà ©ger  when you want to say to protect. The verb conjugation is required if you want to use it for the past tense protected or the future tense will protect. This word has a couple of tricks to it, but a lesson in its simplest conjugations will explain everything you need to know. The Basic Conjugations of  Protà ©ger Protà ©ger is both a stem-changing  and  spelling change verb. While that may seem scary at first, both issues have a purpose and are relatively easy to handle. The stem change occurs with the accented  Ãƒ ©Ã‚  in  protà ©ger. You will notice that in some forms—the present tense, in particular—the accent changes to an  Ãƒ ¨.  You will also notice that the future tense gives you the option between the stem changes.  Pay attention to this while studying so you can spell it correctly when needed.   The stem change pops up in the regular -er  conjugations where the ending begins with an  a  or  o.  For these, the  e  is retained to ensure the  g  has a soft pronunciation as it does in gel. Without the  e, the vowels would make it a hard sound as in gold. The indicative mood and the basic present, future, and imperfect past tenses are covered in this first chart. These should be your top priority to memorize because youll use them most often. All you need to do is pair the subject pronoun with the corresponding tense to learn which endings to use. For example, je protà ©ge means I am protecting and nous protà ©gions means we protected. Present Future Imperfect je protà ¨ge protà ©geraiprotà ¨gerai protà ©geais tu protà ¨ges protà ©gerasprotà ¨geras protà ©geais il protà ¨ge protà ©geraprotà ¨gera protà ©geait nous protà ©geons protà ©geronsprotà ¨gerons protà ©gions vous protà ©gez protà ©gerezprotà ¨gerez protà ©giez ils protà ¨gent protà ©gerontprotà ¨geront protà ©geaient The Present Participle of  Protà ©ger The spelling change is also required in the  present participle  of  protà ©ger because of the -ant  ending. The result is the word  protà ©geant. Protà ©ger  in the Compound Past Tense Another way to express the past tense in French is with the  passà © composà ©. This requires both the  past participle  protà ©gà ©Ã‚  and the present tense conjugate of the auxiliary verb  avoir. For example, I protected is  jai protà ©ge  and we protected is  nous avons protà ©gà ©. More Simple Conjugations of  Protà ©ger Once again, youll find some spelling and stem changes in the following conjugations. Also, the conditional—used for if...then situations—offers the option between the accented es. However, if you pay careful attention to those things, these forms of  protà ©ger  can be quite useful. The subjunctive, for instance, allows you to call the act of protecting into question. When reading or writing French, youll likely encounter  the passà © simple  or  the imperfect subjunctive  because these are literary tenses. Subjunctive Conditional Passà © Simple Imperfect Subjunctive je protà ¨ge protà ©geraisprotà ¨gerais protà ©geai protà ©geasse tu protà ¨ges protà ©geraisprotà ¨gerais protà ©geas protà ©geasses il protà ¨ge protà ©geraitprotà ¨gerait protà ©gea protà ©geà ¢t nous protà ©gions protà ©gerionsprotà ¨gerions protà ©geà ¢mes protà ©geassions vous protà ©giez protà ©geriezprotà ¨geriez protà ©geà ¢tes protà ©geassiez ils protà ¨gent protà ©geraientprotà ¨geraient protà ©gà ¨rent protà ©geassent The French imperative  may be useful for a verb like  protà ©ger. Its used for short and assertive statements, and when you use it, theres no need to include the subject pronoun.   Imperative (tu) protà ¨ge (nous) protà ©geons (vous) protà ©gez

What Makes More Special About Me - 958 Words

My life has been and continue to be nothing but a series of amazing and interesting stories, filled with ups and down as any other normal person experience. What is more special about me is the fact that I have been very instrumental in the remarriage process of my parents who were divorced when I was only nine. Five years later when I turn 14 years I realized that I cannot continue to stay in a single parents house whole under the custody of my father and his mother (my grandmother). Because in a traditional African society, a divorced wife is usually sent back home to her biological parents where she belong. Usually children remain home with their father because that is where they belong, unless they are very young like new born within the age of one month old to 5 years old. I may not know nor was I curious enough to understand the reason behind my parents divorced but I do know this that they still love each other during divorce period due to the conversations I had with both dur ing divorce period. I will often go tell my mother sweet things about my father and will vice versa to my mom and eventually to my surprise and credit, my grandmother just informed me one morning that my mother is scheduled to be back home soon. I could not believe what she was saying. I asked what? She said because she and my father have both realized their mistakes, embraces their differences, apologized to each other and realized that the life and the children they had together and theShow MoreRelatedThe Importance Of The Special Olympics991 Words   |  4 PagesEveryone has given thought to what they want to be when they grow up. Ever since I was little all the way until high school I just wanted a job that made me the most successful and gave me the greatest sum of money. 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