Enhanced Formal Communication Essay Example

Enhanced Formal Communication Essay Example Enhanced Formal Communication Essay Enhanced Formal Communication Essay TO: Management FROM: C. R. Edit DATE: July 15, 2013 SUBJECT: SAS 115 Auditing Standards Please note there have been some updates to the Statement of Auditing Standards that provides information on communicating internal control matters. Statement on Auditing Standards (SAS) No. 112 still has useful information is superseded by SAS 115 effective for audits after December 15, 2009. According to American Institute of CPAs (2006-2013), the primary changes from SAS No.112 to SAS No.115 are definitional changes in the terms significant deficiency and material weakness (para. 1). One needs to take time to review the updates by going to the website and reviewing both publications. Auditors will use the new guidelines, and it is imperative to ensure accountants are in compliance and knowledgeable about what the standards entail. In addition to the new publication a PowerPoint presentation and an archived conference is available to help with getting the information needed to perform accurate audits in the near future. SAS 115 The new guideline is that any issues identified need to be in a report to management in written form. Any issues from the past identified in the audit are also put in writing to the management team. Audits are an important function of a company, and the department must realize that proper internal controls produce better audit results. Definition Changes The definition changes are important to conduct audits properly. The definitions are in reference to communicating internal controls. There are some terms no longer in the auditing standards. Reportable condition is no longer used. Significant deficiency and material weakness have definitions and examples of use in the PowerPoint and updated publication. Conclusion Please bring working knowledge current on the changes and prepare to communicate any relevant information to the clients. In addition clients may be contacting the firm to get clarification on the updated information concerning internal control matters. If one has questions or concerns with the new information please have those questions ready at the next team meeting. Memorandum TO: Our Clients of Sumfun Accounting, Inc. FROM: C. R. Edit DATE: July 15, 2013 SUBJECT: SAS 115 Auditing Standards We want to offer information designed to help understand the requirements under Statement of Auditing Standards (SAS) No. 115. When we provide auditing services as our client, we are follow standards established by the American Institute of Certified Public Accountants (AICPA). One of these standards, SAS 115, is effective for audits of financial statements for periods ending after December 15, 2009, and is applicable whenever an auditor expresses or disclaims an opinion on financial statements (AU Section 325, 2013). SAS 115 SAS No. 115, and its predecessor, SAS 112, follow the objective that an organizationâ„ ¢s management is responsible for establishing and maintaining internal controls (Robinson, Farmer, Cox Associates 2007). The Standard provides guidance on communicating matters relating to an entityâ„ ¢s internal control over financial reporting (internal control) identified in an audit of financial statements (SAS 115, FAQ, 2009). Internal Control Internal control provides a standard in which business can stay on course toward profitable goals and achievement of its mission (COSO, 2013). When the organization has effective internal control standards in place, the likelihood of successful operations is greater, it will have more reliable financial reporting, and the opportunity to reduce fraud within the organization. Our Commitment Communications required by SAS 115 (AICPA, 2013) guide us in to promoting consistency, accuracy, and good governance practices in business. During our examination of the financial statements, we evaluate areas for material weaknesses, which occur when there is a possibility that a material misstatement in the financial statements will not be prevented, or detected, and corrected, on a timely basis. A significant deficiency is less severe than a material weakness, yet important enough to merit attention by management (Eisneramper, 2010). Conclusion The requirements of and wording in SAS 115 can be puzzling. We at Sumfun Accounting commit to providing you with supreme auditing services by staying up-to-date with national standards and reporting requirements. We will be personally contact you so we can discuss the requirements of SAS 115 and how the standards will apply to your upcoming financial audits. We will also answer any question you may have regarding this matter. ? Memorandum To: Supervisor, Small Accounting Firm From: Junior Auditor, Small Accounting Firm Date: July 15, 2013 Subject: Challenges and Causes of Poor Communication of SAS-112 Overview Presented below is the conclusion of analysis describing the possible challenges of effectively communicating the accounting changes within the different groups affected by the change in the implementation of Statement of Accounting Standards (SAS) No. 112, Communicating Internal Control of Related Matters Identified in an Audit regulation issued May 2006 by the American Institute of Certified Public Accounts (AICPA). Also included are the possible areas of concern if communicated poorly among these groups. Challenges of SAS-112 With the implementation of (SAS) No. 112 there is an establishment of updated standards, responsibilities, and guidelines for conducting an audit of an entityâ„ ¢s internal control over financial reporting. The audit of financial statements identifies issues that directly affect the procedures currently in place for the auditors on staff. This changes the method in which our auditors communicate to management and the governing body any control deficiencies discovered during an audit and consider the significant deficiencies or material weaknesses and report them in writing. The changes in SAS defines the terms significant deficiencies and material weaknesses, providing guidance on evaluating the severity of control deficiencies identified in an audit of financial reporting and requires the auditor to communicate, in writing, to management, and those charged with governance, significant deficiencies, and material weaknesses identified in an audit. SAS No.112 significantly affects the procedures in which our auditors conduct an audit on the financial statement of our clients. One challenge of importance is the auditorâ„ ¢s evaluation of issues and whether they are significant deficiencies or the updated definition of material weaknesses. Because there are significant changes in the auditing of financial statements, our staff will need to be knowledgeable and capable of informing management of any possible errors in judgments. Clerks that assist the auditor as well as the auditing staff will need to be aware of any events that would cause the auditor to miss any deficiencies in the statements before presenting the final audit report to the customers. The amount of time to conduct an audit of this type should be adjusted to allow additional review of items when generating a request for proposal on all auditing services performed by our firm. Each staff member must keep accurate time records for each project and the amount of extra time used in applying these changes to existing and future audits. Timekeepers should expect increases in the hours worked by the hourly rate employees. Current salaried employee will not realize any financial compensation for any time spent more than 40 hours, according to existing employment contracts with the firm. The changes in wages and salaries will need to monitored and be relayed to the accounting department for processing. The firm, in an appropriate fashion should communicate to our existing and potential clients that the rate increase for conducting an audit of financial statements is the result of this significant change in auditing. Partners should perform a review of the firmâ„ ¢s current rate for auditing services to determine if it warrants an increase and if so should communicate this increase to all that would be preparers of requests for proposal. Poor Communication Risk Management SAS No. specifically attempts to improve communications of internal control matters, especially during the audit of an organizationâ„ ¢s financial statements. As part of our firmâ„ ¢s audit review an extensive examination of the organizationâ„ ¢s deficiency in internal control of communication particularly those that prepare the financial statements to management. While auditors are performing an audit if there is discovery of significant control deficiencies that fall within the confines of significant deficiencies or material weaknesses, it is a requirement that the auditors report these deficiencies in writing to both management and those charged with governance. Deficiencies identified in prior audits that have no remediation are to be noted in the auditorâ„ ¢s report. The existence of significant deficiencies or material weaknesses may already be known by management and individuals charged with governance, and require a decision to accept the risks associated with those deficiencies for costs and other considerations. Although these decisions are the responsibility of management, the auditor still has a communication responsibility. SAS No. attempts to improve communications between the accounting department and management gives the preparer of the financial statements the ability to exercise more judgment when control deficiencies identified during an audit rise to a level of significant deficiencies or material weaknesses. With the improvement of communications the auditor will have a better chance in promoting consistency, accuracy, and good governance practices to the organizations. The most apparent risk of poor communication exists between the audit team and management and those charged with governance regarding the deficiencies in the internal control of the organization. Deficiencies in the internal control must be in clear communication methods to management by the auditors and create an awareness that the deficiencies exist but are not required to offer methods in which to improve the deficiencies. Our clients should conduct a communications audit in the internal control of operations to determine where break down in communications are and so that the organization may make improvements to the current practices with transparency as the main objective. References American Institute of CPAâ„ ¢s. (2006-2013). Retrieved from aicpa.org/InterestAreas/GovernmentalAuditQuality/Resources/Pages/Impact%20of%20SAS%20112%20on%20Governmental%20Financial%20Audits%20Conference%20Call.aspx AICPA Professional Standards. (2013) U.S. Auditing Standards vol. 1, AU Section 300-THE STANDARDS OF FIELD WORK, AU Section 325-Communicating Internal Control Related Matters Identified in an Audit. American Institute of Certified Public Accountants, Inc., New York, NY. AICPA Audit Risk Alerts. (2013). Communicating Internal Control Related Matters in an Audit-Understanding SAS No. 115 (ARA-ICM) Introduction to Communicating Internal Control Related Matters in an Audit-Understanding SAS No. 115. American Institute of Certified Public Accountants, Inc., New York, NY. Eisneramper Accountants Advisors. (2010). Communicating Internal Control Matters â€Å" SAS No. 115, downloaded on July 9, 2013, from www.eisneramper.com/SAS-115-Internal-Controls.aspx. Robinson, Farmer, Cox Associates Client Bulletin. (May 2007). Downloaded on July 9, 2013, from www.rfca.com/resources Statement on Auditing Standards (SAS) No. 115, Communication of Internal Control Related Matters Identified in an Audit, Frequently Asked Questions for AICPA PCPS Members (2009), page 1, downloaded on July 13, 2013, from www.mocpa.org/resources/ SAS_115_FAQ_040509_final.pdf. The Committee of Sponsoring Organizations of the Treadway Commisison, Internal Control-Integrated Framework-Summary.pdf page 3 (2013), downloaded on July 13, 2013 from coso.org.

15 Quotes for a Best Man Wedding Toast

15 Quotes for a Best Man Wedding Toast If you have been asked to be the best man at a wedding, you have a wide variety of responsibilities. Some of them (like planning and attending a bachelor party)Â  are a lot of fun; others (like handling the rings) can be tricky. Perhaps the most intimidating of all your tasks will be the ritual of raising a best man wedding toast to the couple. It is said that fortune favors the brave. So instead of thinking up creative excuses to give the legendary best man wedding toast a slip, why not use a few of the following quotes to let the best man win? 15 Fun, Funny, and Sincere Quotes to Use in Your Best Man Wedding Toast As you choose quotes, be sure they really reflect your relationship with the happy couple and their personalities. Will they enjoy fun or funny quotes? Or are they more likely to appreciate a sincere and caring message? The quote you choose can set the tone for your toast. AnonymousIts not as great a day for the bride as she thinks. Shes not marrying the best man. Robert FrostIts a funny thing that when a man hasnt anything on earth to worry about, he goes off and gets married. Allan K. ChalmersThe grand essentials of happiness are: something to do, something to love, and something to hope for. Diane SolleeAny fool can have a trophy wife. It takes a real man to have a trophy marriage. Timothy Titcomb, J. G. HollandThe most precious possession that ever comes to a man in this world is a womans heart. David LevesqueYou know you are in love when you see the world in her eyes, and her eyes everywhere in the world. Rabindranath TagoreHe who wants to do good, knocks at the gate: he who loves finds the door open. Michel de MontaigneMarriage is like a cage; one sees the birds outside desperate to get in, and those inside equally desperate to get out. Brendan FrancisA man is already halfway in love with any woman who listens to him. Mark TwainAfter all these years, I see that I was mistaken about Eve in the beginning; it is better to live outside the Garden with her than inside it without her. Ronald ReaganThere is no greater happiness for a man than approaching a door at the end of a day, knowing someone on the other side of that door is waiting for the sound of his footsteps. Saint AugustineInsomuch as love grows in you, so beauty grows. For love is the beauty of the soul. Antoine de Saint-ExuperyLove does not consist in gazing at each other, but in looking outward together in the same direction. SophoclesOne word frees us of all the weight and pain of life: That word is love. Emily BronteWhatever our souls are made of, his and mine are the same.

Modernism and Postmodernism Research Paper Example | Topics and Well Written Essays - 1250 words

Modernism and Postmodernism - Research Paper Example The researchers of modernism have always noted a special interest of its members in creating new forms, defiantly opposed to the harmonic forms of classical art, as well as emphasis on the subjectivity of the modernist worldview. The first modernists are the people of the late 19th century raised by the general crisis of European culture. Many of them rejected the methods of social and political radicalism in the change of lifestyle, but they were all ardent supporters of the spiritual revolution, which, in their view, was inevitably born by the crisis of the old world. Spiritual revolution, as a new quality of consciousness and a new concept of life, demanded a new ideological platform. This platform was formulated on the basis of Henri Bergson’s intuitionism, Nietzscheanism, Edmund Husserl’s phenomenology, Sigmund Freud’s and Carl Jung’s psychoanalysis, Soren Kierkegaard’s and Martin Heidegger’s existentialism. The works of these authors no t only cemented the ideological platform of modernist art searches in the period, but allowed this artistic school to act retrospectively, capturing the events of preceding culture, and prospectively, leaving the field for experiments in the future (postmodernism). Modernism, fighting for liberation and renewal of forms in art, could not exist without common ties with the history of culture, recognizing in this way the principles of historicism in its own trend: â€Å"the creation of a usable past was a key means of both coming to terms with and keeping at bay the pressures and the alleged chaos of the modern world at the turn of the twentieth century†.... ly confronted with the further development of the qualities generated not by modernism, but by the Romantic era of the French Revolution and radical sentimentalism of Johann Herder and Gotthold Lessing. This, for example, is the emphasis on the place of the individual consciousness in life in the cosmos. However, the romantic individualism of the 18th century and modernist individualism are fundamentally different phenomena. In romanticism the individual was either the owner of all spiritual riches of the universe, or this individual grieved about the unavailability of absolute values and universal ideals not denying the possibility of their existence. Modernists, on the contrary, recognized the insolubility of these issues, came to a denial of the spiritual and moral â€Å"absolutes.† At the same time, they tried to revive the myth-creating method, which, in their opinion, was able to restore the integrity of the organic and human life in a single cosmological system by the m eans of art. The poetry of modernism had a deep sympathy to the ideas of a new, mystical ideas and myth. In the effort to speak the language of new images the symbolists did not reject the traditions of classical poetry, but on the contrary, tried to build a new language based on ancient archaic images. Modernist poets paid a lot of attention to classical mythology (Paul Valery, Thomas Eliot), national folkloric characters (William Yates), ancient esoteric teachings and their modern modifications, like theosophy or anthroposophy (Yates, for example, created his own mystical system). The foundation of the modernist prose was laid by the Austrian writer Franz Kafka. According to him, the whole world order is most tragic and hostile to man, who is powerless and doomed to suffer. Plots of Kafka’s

Marketing Principle Essay Example | Topics and Well Written Essays - 3000 words

Marketing Principle - Essay Example The company has established bottling partners in more than 200 countries. To ensure that all its target customers are satisfied with its brands, the company has more than 500 brands in the international market. One of the major aspects that have made the company to attain a large market segment is the increased investment in the marketing activities of its products. Coca-Cola Company market share is approximately 75%. Despite stiff competition from its competitors such as Pepsi , McDonald and Cadburys among others, the company has emerged as a leader based on the extensive use of modern as well as traditional methods of promotion and advertising. One of the major objectives of the company is to raise market share by effectively penetrating Asia Pacific and Asia markets. Secondly, the company is focused at expanding its corporate social responsibilities in order to address social problems faced by children in Africa and Latin America markets. This paper covers major strategies that Co ca-Cola adopts in its market segmentation, product positioning, and process of marketing as well marketing mix. Task 1 Marketing entails the process of communication the benefits of a product to the potential or existing customers. Being a vital way of attracting new customers, marketing takes a significant portion of company resources especially for the firms that are focused at going global. Marketing can also be defined as a management strategy of ensuring that products are moved from the concept to the final consumer. This entails the coordination of the 4Ps of marketing that included product, price, promotion and place. Marketing process entails identification of marketing opportunities and providing quality products that meet the needs of the target markets. Four major steps that are covered by marketing process are analyses of marketing opportunities, selection of target markets, development of marketing mix and management of the marketing efforts. In order to identify opport unities in the market, Coca-Cola undertakes extensive market research through the use of its marketing team. Coca-Cola Company has a number of opportunities. First, it can acquire more companies as a way of reducing competition in the soft drink industry. Secondly, the increased Hispanic population and their improved economic power will lead to high demand for its product in the local and international markets. Thirdly, due to the increasing demand for Dasani water in the world market, the company can expand its marketing activities especially in Asia, Africa and Asia pacific regions. In this way, it will capture the unexploited market thus increasing the total revenue. Coca-Cola targets all individuals regardless of their ages. Through effective market segmentation and targeting, the company is in a position to evaluate each of its segment thus providing quality brands that meet the needs of its customers. The company emulates Geographic segmentation, Demographic segmentation, Beha vioral segmentation and Psychographic segmentation. Being a third step in the marketing process, developing an appropriate marketing mix is an aspect that Coca-Cola Company has not overlooked. For instance, the company has established wide range of quality brands such as Coke, Fanta, Sprite and Minute Maid among others. The company prices are affordable thus ensuring that its customers are in a position to purchase their favorite brands. In terms of place, the company has

Aldous Huxleys Brave New World and Political and Social Ideas :: essays research papers

The characters in Aldous Huxley’s Brave New World represent certain political and social ideas. Huxley used what he saw in the world in which he lived to form his book. From what he saw, he imagined that life was heading in a direction of a utopian government control. Huxley did not imagine this as a good thing. He uses the characters of Brave New World to express his view of utopia being impossible and detrimental. One such character he uses to represent the idealogy behind this is Bernard Marx.   Ã‚  Ã‚  Ã‚  Ã‚  Bernard Marx is a character that represents those that are different from the norm, a character still relevant in today’s culture. He is an archetype of those that are looked down upon as different. He signifies those that look and/or think uniquely. Bernard is the outcast who longs to belong.   Ã‚  Ã‚  Ã‚  Ã‚  Bernard is pretty high up in the social system in Brave New World. He is an Alpha Plus at the top of the caste system and he works in the Psychology Bureau as a specialist on hypnopaedia. Bernard, though, is flawed according to his culture on the inside and out. “’He’s so ugly!’…’And then so small.’ Fanny made a grimace; smallness was so horribly and typically low-caste’'; (46). Bernard’s looks pushed him to be an outsider. His physical insufficiencies cause him to be different mentally. The way that he thinks and acts is different then that of the cultural norm. “’They say he doesn’t like Obstacle Golf.’…’And then he spends most of his time by himself – alone’'; (44). The way that Bernard acts is so different then everyone else in the world in which he lives. In Brave New World being alone is a rare occurrence, and sports are something that everyone participates in. Bernard also thinks of women and relationships differently. Though promiscuity is a normalcy in Brave New World, Bernard sees relationships as a personal thing and does not think of a woman as someone to just have. “’Talking about her as though she were a bit of meat.’ Bernard ground his teeth. ‘Have her here, have her there. Like mutton. Degrading her to so much mutton’'; (45). Bernard gets angry hearing others talking so casually about sexual relations with a woman. Bernard goes against the grain in the way he looks, acts and thinks. He does not follow the cultural standard and is therefore despised and teased, and is labeled a freak.

Power of a Woman (the Colour Purple)

The Power of Women Every country on earth is affected by a common issue – discrimination. Discrimination is the prejudicial treatment of different categories of people or things, especially in regards to race, age, or sex. Such an issue began to affect the world in the seventeenth century, and has continued till this day. African Americans were first targeted by the Caucasian race due to the significant difference within their skin tone. In the Colour Purple by Alice Walker, people are faced with several types of discrimination: sexism, domestic abuse and racism. Discrimination is one of the most devastating events that mankind may have to potentially face. In the seventeenth century, sexism was leading this era. Women were not thought of very highly and were often taken advantage of. Till this day there are still sexist comments being targeted towards women. This social issue in society plays a large role, which dictates the opinions and views of when perceiving a gender . In the novel, The Colour Purple there is a very sexist setting, causing frequent beatings, the stereotypes based on African American women, and the thoughts and feelings towards them. Throughout this novel many different strong women are mistreated, the strongest of them all being – Cellie. Sexism played a large part in women’s lives, as they were judged upon a woman’s beauty, clothing and children. When young Cellie was sold and married to an older man, she did not know the devastating events that her life would bring. Cellies husband makes her cook, clean, take care of his kids, shave him and have sexual intercourse with him. Cellie accepted the stereotypes that were presented to her and she was obligated to think that the way she was treated was acceptable â€Å"When a women marry she spose to keep a decent house and family† p47. When Cellie says this she is sharing her thoughts on how a married woman should act and her place in the home. This forces Cellie to be prejudice and think that all men are horrible and sexist. There comes a time in every strong woman’s life, that hurtful words are said about appearance, imagine and behaviour. This young woman was told every single day by all the men in her life how ugly she was. She was reminded every single day about her flaws, this lead to the down fall in her self- esteem issues. Her husband never showed her love because he thought she was â€Å"too black† to actually love or even respect. The reason why Cellie’s father sold her and not her younger sister was because she was too pretty for any man, and young Cellie was not. She was reminded every day of her flaws. â€Å"He black as tar, nappy-headed, got legs like baseball bats, and I hear she got that nasty women's disease†. This quote is said to Cellie by her father in law while they are having a family dinner. Cellie begins to feel embarrassed because her whole family begins to laugh and agree. Sexism is a type of discrimination, and is still an issue in today’s society. Thousands of homes have been affected by domestic violence. The conformational battle between spouses, ex spouses and children has been affecting society for a long time. Each year thousands of females are beaten by their husbands, fathers, or even their brothers. Before Cellie married, she was harassed by her own father. He would rape her and give her cruel and unusual punishments. She thought she had no options and had to endure the pain that her father had infused upon her. Cellie did not know that the pain she was enduring from her father was against the law, because she had been surrounded in this environment her entire life and it was all she knew. Cellie did not understand that being raped by her father and getting her daughter taken away from her was against the law. â€Å"He [Pa] never had a kine word to say to me. Just say You gonna do what your mammy wouldn’t. First he put his thing up gainst my hip and sort of wiggle it around. Then he grab hold my titties. Then he push his thing inside my pussy. When that hurt, I cry. He start to choke me, saying You better shut up and git used to it. I don’t never get used to it. And now I feels sick every time I be the one to cook† p1. Cellie’s father was physically violent and he caused extensive emotional damage by not showing respect for his daughter, he treated her like she was his personal slave and he never said a kind word to her. She was under her father’s influence as she was not able to tell anyone about the events that were taking place in her home and the way she was being treated. Cellie struggled her whole entire life in search for happiness. When Cellie was sold and married to a man, she was glad because she was unconfined from her father and his cruelty. Her husband had no intension of loving her, he not only physically abused her but he was verbally abusive as well. He ordered her to take care of all the housework- because she is a female and he insisted that she look after his kids. If Cellie refused and defied her husband she was severally punished. It is common for any human being that is put forth in these traumatizing events to lose respect for themselves, forget how to live life as well as love. Cellie’s life has always been full of sorrow and darkness, until a miracle occurred. Cellie met a powerful women who changed her perspective in life, and reminded her how to laugh, have fun and stand up for herself. She found the courage to stand up for herself and get a divorce from her husband. â€Å"I curse you, he say what you mean? I say until you do right by me everything you touch will crumble† p122. Cellie realized that a woman does not need a man to survive and that woman can live their lives the way they want to. She managed to establish self respect and obtain higher self esteem. Racism is the discrimination of different races and is the thought of one race or color of skin has more physical and mental abilities than another. Why do we think such things of other people? Is it really right to think of people differently because of the color of their skin? In the seventeenth century it was considered tolerable to be divided by the colour of your skin. Caucasian’s were known to be successful store owners and filthy rich. Whereas people from the African American decent were slaves or small store owners and were considered poor. The Caucasian decent at the time were the wealthiest and always wanted the cleanest African Americans to be their slaves and take care of all their household chores. If an African American refused to become a slave then they were forced to become on and had to endure cruel and unusual punishments. In the novel, another powerful women Sofia is taken away from her family and friends to become a slave. She was a slave for the most powerful woman, Sofia had chosen to stand up for herself and say that she did not want to be the mayors wife’s slave, she had even slapped her for asking, Sofia was then put into jail. Once she was released from jail, she was sent to the mayor’s house to become their slave, once again and now became their property. â€Å"Miss Millie finger the children some more, finally look at Sofia and the prizefighter. She look at the prizefighter car. She eye Sofia wristwatch. She say to Sofia, All your children so clean, she say, would you like to work for me, be my maid? Sofia say, Hell no. She say, What you say? Sofia say, Hell no. Mayor look at Sofia, push his wife out the way. Stick out his chest. Girl, what you say to Miss Millie? Sofia say, I say, Hell no† p137. Any African American woman would be honoured to work for a wealthy Caucasian family but Sofia was unwilling and had enough self respect not to degrade herself. Sofia is standing up for herself, her children and her beliefs, but she is thrown into jail to be beaten and come out a scared black women. Sofia’s children do not become slaves or â€Å"maids†, but one of Sofia’s punishments was that she was not allowed to see or even speak to her family. One Thanksgiving Day, Sofia was rewarded for being a good slave and was allowed to go visit her family with one condition, Miss. Mille would have to drive her there and back to make sure she would not run away. When they got there Miss. Mille was not able to turn off her car, so Sofia’s brother had tried to help, but Miss. Mille got scared and thought she was being sexually abused. Miss. Mille had forced Sofia to drive her home and she was never to come back to see her family again. â€Å"Come on Cellie, let’s go these people are going to hurt me and your the only one I trust† p150. Even though Sofia’s brothers were only trying to help Miss. Millie, she was scared because they were â€Å"black† she was being racist and stereotyped that all â€Å"black† people were not decent individuals. Racism played a very important role in African American families; it broke them apart and/or made them stronger. It had broken bonds and made African Americans live through memories they have of each other. Discrimination is a social issue that still influences people all around the world. This issue has many different aspects and people are affected and treated by it differently. The novel The Colour Purple is a historical novel that involves many different forms of discrimination: sexism, racism and domestic abuse. Discrimination is affecting many people around the world and we need to put an end to it, putting an end to it is the only way we will be able to change the world!

Sten Gun in World War II

The Sten submachine gun was a weapon developed for use by British and Commonwealth forces during World War II, while the Lee-Enfield Rifle was the standard issue. It takes its name from the last names of its designers, Major Reginald V. Shepherd and Harold J. Turpin, and Enfield. Intended to be simple to build, the Sten was employed across all theaters of the conflict and was retained by many militaries for several decades after the war. The Sten also saw extensive use by resistance groups in Europe during the conflict and its easy to construct design permitted some to produce their own variations. Development During the early days of World War II, the British Army purchased large numbers of Thompson submachine guns from the United States under Lend-Lease. As American factories were operating at peacetime levels, they were unable to meet the British demand for the weapon. Following their defeat on the Continent and the Dunkirk Evacuation, the British Army found itself short on weapons with which to defend Britain. As sufficient numbers of Thompsons were unavailable, efforts moved forward to design a new submachine gun that could be built simply and cheaply. This new project was led by Major Reginald V. Shepherd, OBE of The Royal Arsenal, Woolwich, and Harold John Turpin of the Design Department of the Royal Small Arms Factory, Enfield. Drawing inspiration from the Royal Navys Lanchester submachine gun and the German MP40, the two men created the STEN. The weapons name was formed by using Shepherd and Turpins initials and combining them with EN for Enfield. The action for their new submachine gun was a blowback open bolt in which the movement of the bolt loaded and fired the round as well as re-cocked the weapon. Design Problems Due to the need to quickly manufacture the Sten, construction consisted of a variety of simple stamped parts and minimal welding. Some variants of the Sten could be produced in as few as five hours and contained only 47 parts. An austere weapon, the Sten consisted of a metal barrel with a metal loop or tube for a stock. Ammunition was contained in a 32-round magazine which extended horizontally from the gun. In an effort facilitate use of captured 9 mm German ammunition, the Stens magazine was a direct copy of one used by the MP40. This proved problematic as the German design utilized a double column, single feed system that led to frequent jamming. Further contributing to this issue was the long slot along the side of the Sten for the cocking knob which also allowed debris to enter the firing mechanism. Due to the speed of the weapons design and construction it contained only basic safety features. The lack of these led to the Sten having a high rate of accidental discharge when hit or dropped. Efforts were made in later variants to correct this problem and install additional safeties. Sten Gun Cartridge: 9 x 19mm ParabellumCapacity: 32-round detachable box magazineMuzzle Velocity: 1,198 ft./sec.Weight: approx. 7.1 lbs.Length: 29.9 in.Barrel Length: 7.7 in.Rate of Fire: 500-600 rounds per minuteSights: Fixed peep rear, post frontAction: Blowback-operated, open bolt Variants The Sten Mk I entered service in 1941 and possessed a flash hider, refined finish, and wooden foregrip and stock. Approximately 100,000 were produced before factories switched to the simpler Mk II. This type saw the elimination of the flash hider and hand grip, while possessing a removable barrel and shorter barrel sleeve. A rough weapon, over 2 million Sten Mk IIs were built making it the most numerous type. As the threat of invasion eased and production pressure relaxed, the Sten was upgraded and built to a higher quality. While the Mk III saw mechanical upgrades, the Mk V proved to be the definitive wartime model. Woman worker poses with finished Sten submachinegun, 1942. Library and Archives Canada Essentially a Mk II built to a higher quality, the Mk V included a wooden pistol grip, foregrip (some models), and stock as well as a bayonet mount. The weapons sights were also upgraded and its overall manufacture proved more reliable. A variant with an integral suppressor, dubbed the Mk VIS, was also built at the request of the Special Operation Executive. On par with the German MP40 and U.S. M3, the Sten suffered the same problem as its peers in that its use of 9 mm pistol ammunition severely restricted accuracy and limited its effective range to approximately 100 yards. An Effective Weapon Despite its issues, the Sten proved an effective weapon in the field as it dramatically increased the short-range firepower of any infantry unit. Its simplistic design also allowed it to fire without lubrication which reduced maintenance as well as made it ideal for campaigns in desert regions where oil could attract sand. Used extensively by British Commonwealth forces in Northern Africa and Northwest Europe, the Sten became one of the iconic British infantry weapons of the conflict. Both loved and hated by troops in the field, it earned the nicknames Stench Gun and Plumbers Nightmare. American officer and French partisan with a Sten crouch behind an auto during a street fight in a French city, 1944. National Archives and Records Administration The Stens basic construction and ease of repair made it ideal for use with Resistance forces in Europe. Thousands of Stens were dropped to Resistance units across occupied Europe. In some nations, such as Norway, Denmark, and Poland, domestic production of Stens began in clandestine workshops. In the final days of World War II, Germany adapted a modified version of the Sten, the MP 3008, for use with its Volkssturm militias. Following the war, the Sten was retained by the British Army until the 1960s when it was fully replaced by the Sterling SMG. Other Users Produced in large numbers, the Sten saw use around the world after World War II. The type was fielded by both sides of the 1948 Arab-Israeli War. Due to its simple construction, it was one of the few weapons that could be produced domestically by Israel at that time. The Sten was also fielded by both the Nationalists and Communists during the Chinese Civil War. One of the last large-scale combat uses of the Sten occurred during the 1971 Indo-Pakistani War. On a more notorious note, a Sten was used in the assassination of Indian Prime Minister Indira Gandhi in 1984.