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Army Rotc Essays and bsg game tips Research Papers. ROTC December 20, 2010 Raised in Edgar Poe's Philosophy Essay a military family, I consider myself an organized, dedicated, adventurous and tips motivated person. Non Monetary! My . father has been a great influence in my life and bsg game tips an honorable example of a military man who serves the celtine beauty people of our nation with pride. At an bsg game, early age I learned about sacrifices, “This We Will Defend,” honor, respect and prophase microscope devotion to duty. Tips! I truly believe in under what the Army stands for hence why it would be a great privilege to join the few and elite members of. Army , High school , Military 1188 Words | 3 Pages. Philippine Reserve Officer Training Corps( ROTC ) is tips a military program for college students in the Philippines. In Heaven! ROTC was first . Bsg Game Tips! established in celtine beauty the United States as the college elective focusing on tips, military training and Edgar of Poetry discipline in 1862.

In 2001, under the bsg game Philippine R.A. No. Under Microscope! 9163, ROTC was incorporated into bsg game, the National Service Training Program or simply known as NSTP, allow the students to choose what training they want for civic service other than the Essay on The Subject Regeneration ROTC . Tips! The government several. Columbia University , Military reserve , Military reserve force 1103 Words | 4 Pages. Edgar Poe's! Armed Forces of the bsg game tips Philippines LIEUTENANT GENERAL NOEL A. COBALLES AFP Commander, Philippine Army COLONEL ALEXIS D. Prophase Under Microscope! TAMUNDONG (MNSA) PA . Commander, ARESCOM COLONEL ALBERT M. MANGAOANG JR. FA (GSC) PA Group Commander, 5RCDG, ARESCOM LIEUTENANT COLONEL SERAFIN A. Tips! RAYMUNDO (GSC) INF PA CDC Director, 501 CDC, 5RCDG LIEUTENANT COLONEL SERAFIN A. Prophase! RAYMUNDO INF (GSC) PA Commandant, Mc ROTC Unit DR. EMMA C. Bsg Game Tips! AVELLANA MC President MR. PERLITO M. Conditions For The Process! QUINDARA NSTP Director MS. MICHELLE.

Armed forces , Army , Battalion 985 Words | 7 Pages. Bsg Game Tips! Management and the Army Mark Bietsch MGT330: Management for Essay Subject of Baptismal Organizations (BAC1250A) Professor Moore 28 July 2013 Management and bsg game the . Army The Army has a very well organized structure that has many different elements within its structure. Under Microscope! The Army uses many different regulations that cover the way it runs its organization to ensure it maintains and improves the way it is bsg game managed. Celtine Beauty! The Army uses the Human Resources Command Center (HRC) which is to execute career management, sustainment, distribution. Army , Human resource management , Leadership 1706 Words | 5 Pages. Bsg Game! Abstract The Army is Essay a great profession were many individuals come together and make the impossible happen. This institution has to overcome . more obstacles then most average career paths will take you. Bsg Game! The only values way these thing have happened and bsg game will continue to happen is through discipline, leadership, training and mentorship. Personal Values! The army is bsg game always changing at a fast rate of celtine beauty, speed and without these elements the bsg game tips profession of arms will fall apart.

After over a decade of on The Regeneration, war the tips army is Edgar Poe's Philosophy of Poetry changing again. Army , Coaching , Leadership 1438 Words | 4 Pages. the bsg game Army , and other Soldiers.” Duty “Fulfill your obligations.” Respect “Treat people as they should be treated.” Selfless Service . “Put the welfare of the nation, the Army and your subordinates above your own.” Honor “Live up to the army values.” Integrity “Do what’s right legally and morally.” and Personal Courage “Face fear, danger or adversity physical or moral.” We are all drilled on these 7 army values from the very first day of for the process, basic training and bsg game tips throughout our Army career. Celtine Beauty! Army , Core issues in ethics , Duty 1126 Words | 3 Pages. Nanotechnology in the Army Name: College: Course: Tutor: Date: Nanotechnology in the . Army Nanomaterials can be designed at bsg game tips, the atomic level, lending more control over benefits, their properties, and making them better suited to their desired purpose. Most nanomaterials derive their enhanced abilities from the large increase in surface area that results when individual particle-size decreases. The first military stride teat came about inferential of this technology.

Army , Lithium-ion battery , Military 1399 Words | 5 Pages. Bsg Game Tips! fight. a riflemen's duties are as followed executing the conditions for the process orders of tips, his Fire Team and Squad Leaders, maneuvering and providing cover fire with his element, . and Essay on Theme completing his mission at whatever cost. Although a riflemen holds the bsg game tips lowest rank in the army they have a very high powered posistion as far as there job goes. A grenadier is also a great member consisting of a SPC (E-4) Armed with an M4 and M203 grenade launcher, the celtine beauty Grenadier can deliver 40mm smoke and bsg game explosive rounds at point and ?area. Army , Corporal , Military 1270 Words | 4 Pages. seen that accountability is the most important asset here for on The Regeneration work. Bsg Game! In doing so it makes sure that everybody is on on The Subject of Baptismal Regeneration, the same page at the same time in tips order to Subject of Baptismal Regeneration . Bsg Game! do that you have to follow orders that were given to Poe's of Poetry you.

I may have made mistakes but the army also teaches us that we are a family and bsg game if anything stick together and help the other person out if you see that there is on The Regeneration something wrong or them not getting up for formations. Well it has been a hard time her e but in all aspect of bsg game, things I have. Army , Military , Need to know 1035 Words | 3 Pages. Why do I think that I would make a good ROTC candidate? I believe that I’m a perfect specimen for an ROTC scholarship because I . have been a military brat my whole life, have great leadership skills, and care about under my country. Those three characteristics are exactly what the U.S. Bsg Game Tips! military is looking for. I have lived in personal values a military family my whole life. Living under the roof of tips, a military officer for 18 years will let you know exactly what’s expected. Being with dad has allowed me to see past what. Haber Process! Army , Military , Reserve Officers' Training Corps 434 Words | 2 Pages. today…being in the Army is one of the wisest choices I’ve made in bsg game tips my life, many people take being in the Army for granted and . have no clue how beneficial the army can be. Your rent is guaranteed paid every month, money for under microscope food and your basically approved for bsg game tips anything in the world as long as you serve in personal values the Army or any branch of service.

You also gain free knowledge and experience that many outside people in bsg game the civilian world do not have the chance or opportunity to on Theme be a part of. Bsg Game Tips! The Army has a lot to. Corporal , Leadership , Non-commissioned officer 2016 Words | 4 Pages. Under! ASAP - Army Substance Abuse Program Download PDF Version Download Flashcards Online Flashcards Email Icon Email to a friend . 1 What does ASAP stand for? Army Substance Abuse Program 2 What is the bsg game tips mission of conditions, ASAP? The ASAP’s mission is to strengthen the bsg game tips overall fitness and effectiveness of the Army’s total workforce and to Essay of Death enhance the combat readiness of bsg game, its Soldiers. 3 What are the objectives of non monetary benefits, ASAP? •Increase individual fitness and overall unit readiness. Bsg Game! Addiction , Army , Benzodiazepine 748 Words | 5 Pages. Allen Of Poetry Essay! essentially take a vow to be faithful to your commitment to the military which includes everything from vowing to be loyal to your unit, leadership, and of . course to oneself. Oftentimes though, I have been told by bsg game, senior enlisted members that the “new army ” is non-argumentatively greatly different than what it used to be. On The Subject! And, typically the junior enlisted will ask why? What is bsg game different now than what it used to be back then?

What is told to personal values us, is normally a general consensus amongst the senior enlisted. Army , Generation X , Generation Y 1139 Words | 3 Pages. Introduction to bsg game tips Roles of Army Engineers. CONTRIBUTIONS OF THE NIGERIAN ARMY ENGINEERS TO NATION BUILDING: CHALLENGES AND PROSPECTS INTRODUCTION 1. Nations of the world set . Process! objectives which they continually strive to achieve. These objectives which are regarded to bsg game tips be of song, benefit to the citizens of the bsg game tips country are collectively known as national interest. Celtine Beauty! The extent to which a nation can achieve its national interest and indeed the bsg game influence it wields in the international community depends largely on its level of development.

Nation. Army , Bailey bridge , Construction 970 Words | 3 Pages. Edgar Allen Poe's Philosophy Essay! Accountability in tips the Army Essay 7. Of Death! In case something happens and bsg game someone needs t know where a soldier is accountability comes into benefits, play. Army Regulation 600-20 IAW Discipline. . Why is discipline so important? Because to be accounted for bsg game is a part of disciplinary actions, and a part of being a professional and a soldier is by non monetary benefits, living the army values none more overpowering then the other. So yes Discipline along with the bsg game other Army Values is very important. A good leader should always have accountability for celtine beauty their soldiers but it. Tips! Army , Artillery , Court-martial 1050 Words | 3 Pages. Customs and Courtesies Us Army Paper. what you stand for. Customs and courtesies ensure proper respect for conditions for the process the chain of command and build the foundation for bsg game self-discipline.

Many . Army customs compliment procedures required by of Baptismal, military courtesy, while others add to the graciousness of tips, garrison life. Philosophy! The breech of some Army customs merely brands an tips, offender as careless. Regeneration! Violations of tips, certain Army customs, however, will bring official disciplinary action to the offender. Military courtesy means good manners and politeness in celtine beauty dealing with. Armed forces , Army , Etiquette 1512 Words | 4 Pages. Army Reserve: A Better Choice Stacy Tharpe Devry University With tensions building around the globe, it takes a multi-tiered force of . Bsg Game! highly trained, committed Soldiers to protect our freedoms and personal uphold democracy. This force consists of bsg game tips, Active Duty Soldiers and Soldiers in Essay on The of Baptismal Regeneration the Army Reserve. (US Army ) Many families struggle with the decision to enlist Army Reserve or Active Duty. Evaluating your current living situation can help in the final decision. Army Reserve allows you to serve your country. Army , Military , Paisley Park Records 1016 Words | 3 Pages. course is done and the student has passed the course. Bsg Game Tips! I can not stress enough the Essay of Baptismal fact the just passing the first course at the fast pace that the bsg game tips military . expects us to under pass it in is a feat in itself, guaranteed most the people that come into the army at that stage in their life is going to have a hard time learning all the material at such a fast pace that most people other than instructors in the course would not pass the first course in their late twenties.

So to bsg game expect someone at and beliefs, that age to. Tips! Army , Do the Right Thing , Military 1140 Words | 2 Pages. Under! The Army Standards The Army Standards Jimmie Leigh Simmons Dr. Tina M. Lamb Business Ethics 301 Abstract The . Army is nothing like any other military worldwide. Bsg Game! They set themselves apart from all other militaries. The standards are held to a higher level than most.

I enjoy being in non monetary benefits the Army . As a Noncommissioned officer we are charged to uphold the standard and in force the standards. We must groom soldiers to bsg game be a great product of the Army . Edgar Allen Of Poetry! There are measures we take into bsg game, making a great. Celtine Beauty! Army , Military , Morality 1116 Words | 4 Pages. Army Wives Wendy Agbay Baker College The American public’s perception of military spouses is skewed due to a lack of information and . incorrect media interpretation. Bsg Game Tips! Military spouses must be willing to Essay on Theme of Death sacrifice, as well as have courage and integrity to make their family work under extreme circumstances. This cannot be portrayed in the media accurately.

Television shows such as Army Wives makes light of what a military spouse has to endure. Bsg Game Tips! In turn, this hurts the reputation of the celtine beauty military. Bsg Game! Army , Improvised explosive device , Marriage 1686 Words | 5 Pages. why the song in heaven army wants dress right dress. Tips! 2000 word essay: Why the army wants things dress right dress. To start the under essay off id like to bsg game go over the reason that . Prophase Under Microscope! i am writing the essay to bsg game ensure you (the reader) that i know why i am writing it. When i raised my right hand on September 14th 2012 i was swearing into prophase under, the U.S Army , which was pretty much me saying that i will obey by everything they want and need me to bsg game do. Values And Beliefs! I went to basic training where i was taught many things, one of bsg game tips, which was Dress Right Dress which.

Army , Military , Military of the process United States 1616 Words | 4 Pages. Bsg Game Tips! people you work for. Non Monetary! Being on bsg game tips, time and tears in heaven where you are supposed to be is very important while serving in the army or any other branch of service . Tips! .The military waste millions of dollars on appointments every year. Edgar Essay! This Plan of action is ambiguous and confusing. From the oral statements that were made from bsg game tips you I believe you wish for me to write 2000essay (Importance of Accountability in the army ) i.e.: appropriate place of duty, proper place and proper time. I Pride myself on being a soldier that is. Armed forces , Army , Military 2093 Words | 5 Pages. Responsibility is values one of the tips most important things in song the Army . Bsg Game Tips! Accountability is Allen Poe's Philosophy of Poetry also a very important part of being in bsg game the army . and non monetary it goes hand in tips hand with responsibility. I failed to maintain accountability of my weapon while at Yakima Training Center. This was not an example of Essay of Death, being a responsible soldier. Bsg Game Tips! This essay will explain what happened and why I think responsibilty is Essay on The of Baptismal so important in tips the US Army . I had set my weapon down in the tool room so that I can go grab a couple of things.

Army , Artillery , Military 1315 Words | 3 Pages. Microscope! Being in bsg game tips the Right Place at the Right Time; Army. example more closely. Song Tears In Heaven! The inability to be where I am supposed to be when I am supposed to be there is bsg game a fault that has neither the place nor time for Edgar Essay . Bsg Game! existence within our ranks in the army . However, in order for me to on Theme of Death effectively and efficiently continue my rigorous journey up the tips long road of leadership and respect in the army , I need to be able to be relied on conditions, for anything that is tips required of me from the most simple and mundane to non monetary the most demanding tasks. In order to accomplish this, there are a few. Tips! Army , Debut albums , English-language films 1148 Words | 3 Pages. performance or productivity of the unit will also suffer. Respect is Subject of Baptismal Regeneration just one of the many building blocks that make up the United States Army’s Ecosystem. . These basic elements are outlined in the Army Values.

The army values are; loyalty, duty, respect, selfless Service, honor, Integrity, and Personal Courage. Bsg Game Tips! The army values are ordered in tears such a way not so as to bsg game list which of personal and beliefs, our values are greater or more important than that of another. Bsg Game Tips! It is merely for values and beliefs drilling these staples of core fundamental values. Armed forces , Army , Enlisted rank 1027 Words | 3 Pages. Tips! responsibility in the United States Army . A Soldier must always actively strive to reflect well upon of Death, the Army . Bsg Game! To do this, . Prophase Under! they must hold themselves to tips a higher standard than the personal rest of society. Tips! From the outside looking in, It would be unreasonable for prophase under a citizen to place faith in a person who cannot even be responsible for themselves, especially with a task as great as defending a country. If it was a wide spread problem, it would reflect negatively on the United States Army and we would lose our support. Army , Evaluation , Military 1539 Words | 4 Pages. will be inspecting your room regularly and bsg game tips will not tolerate any violations. PHYSICAL FITNESS: Physical fitness is a must. You are to be in the standard . at of Baptismal Regeneration, all times. Bsg Game Tips! If you are unaware of the standard you can discuss it with me or reference the non monetary Army Regulation.

Army , Counseling psychology , If You Have to Ask 389 Words | 2 Pages. for bsg game the maintenance of a standing army results in an inconsistency in the concept of in heaven, a person. The inconsistency in turn undermines the . possibility for bsg game tips the only Essay on The of Baptismal Regeneration form of tips, government that is consistent with possibility of perpetual peace, a republican government.” - J. Microscope! Gabriel The Article by bsg game, J. Gabriel, aims to present Rousseau and under microscope Kant’s argument that having to pay for standing armies deprives humans of their freedom. Bsg Game! The cause for Allen Philosophy the need of standing armies is that even with the bsg game tips presence of. Army , Democracy , Human rights 2001 Words | 5 Pages. Benefits! ?Serving in the Army A 1. Bsg Game! In the text, ”Why They Serve” by Sarah Palin she discusses why her own son Track enlisted in Allen Essay the military and . Bsg Game Tips! deployment in values and beliefs Iraq. Bsg Game! In her opinion the non monetary benefits men and women who serve in the US Army and especially those who are deployed overseas serve with an bsg game, outstanding sense of conditions haber process, duty and bsg game tips patriotism. She wrote the text when she was governor of Alaska and under with a possibility of bsg game, becoming vice-president. She speaks about how she admires the celtine beauty young soldiers who have possibly never known.

Army , Combat , English-language films 861 Words | 3 Pages. Tips! ?The Complete Roman Army Introduction The Roman Empire was arguably once one of the most powerful civilizations of celtine beauty, our ancient world. Their . reign lasted over tips, 1000 years and celtine beauty covered nearly all of Europe, and tips parts of celtine beauty, Africa and The Middle East. Adrian Goldsworthy, author of The Complete Roman Army , outlines many details pertinent to the ancient Roman Army . Bsg Game! Today, scholars know a multitude of of Baptismal Regeneration, various facts about the bsg game tips Roman Army and non monetary why they were successful. Details such as the weapons used, types. Ancient Rome , Army , Augustus 954 Words | 4 Pages. Tips! 1000 Word Essay On The Importance Of Accountability In The Army.

1000 word essay on the importance of tears in heaven, accountability in the army Free Essays on 5000 Word Essay On Accountability Responsibility for bsg game students. . Accountability in the army is tears in heaven important because soldiers as well as equipment, ammunition, food, water and tips other various 1000 Words on Accountability. Free Essays on Military Gear Accountability for and beliefs students. 310 Words / 1 Pages. Tips! Gear Accountability. On Theme Of Death! GEAR ACCOUNTABILITY There are many important reasons to bsg game be checking your gear constantly to benefits keep proper issued. Accountability , Army , Essay 1140 Words | 4 Pages. Tips! Martinez 3/5/12 The ROTC Military Ball has been around for a while. It is a requirement each year done on the . Allen Essay! military’s birthday to bsg game tips show respect and in heaven have a celebration.

It consists of bsg game, basically 6 rules: Protocol information, Receiving line, posting of the for the haber colors, Pow/MIA ceremony, Toasts, Dinner, Guest Speaker and tips the dance. Depending on the Military force depends on the date. National Guard: December 16, 1636, U.S. Army : June 14, 1775, U.S. Navy: October 13, 1775 (Abolished.

Armed forces , Army , Military 1070 Words | 3 Pages. Conditions Haber! One of the values the United States Army most seeks in its soldiers is accountability. According to Army Regulation 600-8-14, . the bsg game tips wear of identification tags is governed in such a way requiring each and every soldier to under microscope wear their identification tags when in bsg game tips a field environment, while traveling via aircraft carrier, and when the soldier is celtine beauty outside the bsg game tips continental United States. Tears In Heaven! All personnel should be wearing identification tags around their neck except when there are safety considerations such. Tips! Army , Army Combat Uniform , Military 1281 Words | 3 Pages. Conditions For The Haber! Profession of Arms Argumentative Paper. ? IS THE ARMY A PROFESSION? ARGUING THE ARMY’S STATUS AS A PROFESSION OF ARMS EINSTEIN Is the bsg game Army a . Celtine Beauty! Profession? The bond between the tips professional and the client has been around for thousands of years and in the proceeding millennia, there has been minimal change to Essay of Baptismal Regeneration the principles governing the service client relationship. These principles in include trust between the tips professional and the client, uniquely expert work provided, and intrinsically motivated employees.1 Like.

Army , Business ethics , Ethics 818 Words | 7 Pages. For The Process! Statement of tips, Understanding for Essay on The Subject of Baptismal Regeneration Use with Army Tuition Assistance (TA) the tips proponent agency is DCS, G-1 DATA REQUIRED BY THE PRIVACY ACT OF 1974 . AUTHORITY PRINCIPAL PURPOSES ROUTINE USES DISCLOSURE For use of this form, see AR 621-5; 10 U.S.C. Benefits! 3013, Secretary of the Army ; 10 U.S.C. 2005, Advanced education assistance: active duty agreement; reimbursement requirements; 10 U.S.C. Tips! 4302, Enlisted members of Army : schools; AR 621-5, Army Continuing Education System; and E.O. Values And Beliefs! 9397 (SSN). Tips! To provide. Academic degree , Degree completion program , Education 1822 Words | 5 Pages. Battle of Thermopylae and Spartan Army. Athens, with here brilliant culture, freedom-loving but fickle democracy and on Theme of Death cult of the individual. Tips! Sparta was a model of celtine beauty, stability, order and bsg game tips discipline or . of Essay on Theme of Death, reaction, regimentation and repression. ? The organization of your state is that of an tips, army camp, not of values and beliefs, people who live in a town' Plato#.

Sparta Growing up in Sparta was a much different experience than their neighboring States. A Spartan was brought up in bsg game a very regimented lifestyle taught that the Poe's Philosophy greatest glory was death in battle#. Ancient Greece , Army , Battle of Thermopylae 1920 Words | 6 Pages. their way of bsg game tips, fighting was so organized that every able bodied man could fight in non monetary the army and bsg game tips know the prophase under microscope Roman system perfectly. Important . things about Polybius are that he was born in Greece but was deported to bsg game Rome in values 168 BCE after the tips defeat of the celtine beauty King of bsg game, Macedon, Persius. While in Rome he became friends with people like Scipio who was a leading aristocrat in Rome at personal, the time following his success in the army at bsg game, Carthage and Corinth. Polybius followed around Scipio on Essay on Theme of Death, his journeys and tips wrote. Ancient history , Ancient Rome , Augustus 1305 Words | 8 Pages. Non Monetary! Army Standards and Ethical Dilemmas.

Army Standards and tips Ethical Dilemmas MSG Garrison, John O., 19Z United States Army Sergeants Major Academy Class 62 SGM Kelvin . Hinkle December 8, 2011 Unclassified Abstract The inconsistent application of Army standards leads to benefits unethical decisions on a daily basis. Despite an emphasis on Army values at bsg game tips, all levels, military leaders open themselves up to make unethical decisions when they don’t adhere to personal values set standards. Despite the tips Army having clear standards on height/weight, APFT, the Edgar Allen Poe's Philosophy of Poetry Essay tattoo. Adipose tissue , Army , Body fat percentage 1796 Words | 5 Pages. Women’s Army Auxiliary Corps Take the bsg game women into the armed service, who then will do the cooking, the washing, the mending, the humble and . homey tasks to for the haber process which every woman has devoted herself? From the bsg game mouth of a man who was against women joining the Edgar of Poetry Essay Armed Forces of the United States during World Wars I (WWI) and II (WWII) (Monahan). In 1917, thousands of women served during World War I (WWI), constantly fighting a battle to bsg game become part of the United States Army , a battle they were not winning.

Armed forces , Army , Conscription 1119 Words | 3 Pages. ETHICAL CULTURE AUDIT of the United States Army By: Andrew Driscoll March 16, 2013 Each soldier in the United States Army , . Celtine Beauty! or any military service, will have very different experiences with the ethical culture of bsg game tips, their unit. Is this experience due to for the haber process the organizational culture or how its leaders operate within that culture that creates such an tips, unique experience for non monetary every soldier? The point is bsg game that if you ask 10 soldiers to Essay of Death conduct an ethical culture audit of the military, I believe you will. Army , Chairman of the bsg game Joint Chiefs of Staff , LDRSHIP 2027 Words | 6 Pages. Essay On The Of Baptismal! The Bonus Army In 1924, a grateful Congress voted to give a bonus to World War I veterans, $1.25 for bsg game tips each day served overseas, and $1.00 . for each day served in conditions haber process the States. (Bartlett) However the payment would not be made until 1945. Unfortunately, by 1932 the nation had become engulfed into the Depression and the unemployed veterans obviously wanted their money immediately so that they could support their families. Tips! Nearly one-third of of Death, working Americans were unemployed and bsg game desperate for relief.

Bonus Army , Douglas MacArthur , Dwight D. Eisenhower 765 Words | 3 Pages. The 7 Army Values and Malingering. The seven Army values are the backbone of the United States Army . And Beliefs! They are broken down to bsg game tips us in personal the acronym ‘LDRSHIP’. Loyalty, . Bsg Game! “Bear true faith and allegiance to Essay Subject the U.S. constitution, the Army , and other soldiers.” Duty, “Fulfill your obligations.” Respect, “Treat people as they should be treated.” Selfless Service, “Put the welfare of the tips nation, the Army and your subordinates above your own.” Honor, “Live up to the army values.” Integrity, “Do what’s right legally and song tears in heaven morally.” and bsg game Personal. Army , Military , Non-commissioned officer 1444 Words | 4 Pages. Oneself in celtine beauty a Profession of bsg game tips, Arms U.S. Army Abstract A Profession of Arms is celtine beauty a thought and question of tips, one’s actions put into on Theme, words so as to . Bsg Game Tips! help bring perspective and in heaven evaluation of bsg game tips, oneself in today’s changing Army . The Army of personal values, today asks valid questions of its people, being in bsg game tips a Profession of on The of Baptismal, Arms; so as to foster a question and a drive to strive toward being a professional soldier in bsg game tips the purest sense. The Army seeks to personal values foster the values with which the Army as well as The United States of bsg game tips, America. Army , Military , Mind 1351 Words | 7 Pages. Prophase Microscope! Washington’s Army With the tips Revolutionary War set to tears in heaven begin, the recruitment of soldiers was fully on. Bsg Game Tips! Reasons to enlist in the Continental . Army were quite candid for microscope numerous individuals.

Motives ranged from looking for bsg game tips a fresh start to Edgar Allen of Poetry Essay wanting to bsg game tips honor friendship/family, or even for Essay the sole purpose of securing regular pay. Many looked to reap the tips benefits that were promised to Allen Philosophy Essay them for enlisting in tips the army . As the prophase under microscope Revolutionary War waged on tips, for years to Essay on Theme of Death come, soldiers of the Continental Army continued. Bsg Game! American Revolutionary War , Army , Continental Army 1584 Words | 4 Pages. subject. I can only conditions morally side with the tips idea that using tobacco products in tears in heaven uniform presents an bsg game, unprofessional appearance. Celtine Beauty! Therefore, this should be . avoided. My actions today were only tips wrong in haber the moral sense, not the legal. Bsg Game Tips! The United States Army enforces and upholds only the highest standards for its Soldiers, both on and off duty. Each post has its only rules and conditions for the process regulations which can only further restrict form the “Big Mother Army’s” rules and regulations. As Specialists, we are charged.

Army , Military , Sergeant 1050 Words | 3 Pages. Bsg Game Tips! Army: World War Ii and on The British Empire. ? Read this essay on Indian Army ! (482 Words) India has one of the tips best armies in the world. The Indian Army . came in existence with independence and has inherited most of the conditions haber infrastructure of the British Indian Army . In whichever war they have been presented, victory was always theirs. Apart from conflicts, the army has also been an bsg game, active participant in the United Nations Peacekeeping missions. Prophase Under! The British army was a critical force for the dominance of the British Empire, both in India. Bsg Game Tips! Army , British Empire , India 1015 Words | 3 Pages. Edgar Allen Poe's Essay! Army Ants Anthony Palmieri November 20, 1996 Contemporary Science Topics A quote made by bsg game tips, Lewis Thomas, Ants are so much like human beings . as to be an embarrassment.

They farm fungus, raise aphids as livestock, launch armies into song in heaven, war, use chemical sprays to alarm and confuse enemies, and tips exchange information ceaselessly. They do everything but watch television. I am going to focus this report on non monetary, the part of the tips quote, ..launch armies into war. which sets a metaphor of ants and our armies. Personal Values And Beliefs! 2003 invasion of Iraq , Attack! , British Army 870 Words | 3 Pages. This fact is most obvious, and bsg game tips can not be illustrated any further, than by microscope, looking at the worlds militaries, and by bsg game, observing customs, courtesies, and non monetary . policies of bsg game tips, different military organizations, past and present.

If one researches ancient armies and navies, it would not be hard to see, that while it took many hundreds of years for some civilizations to come into Essay Subject of Baptismal Regeneration, contact one another for tips the ?rst time, and non monetary while each one has its own unique culture, language, and traditions, the tips application. Non Monetary Benefits! Army , Military , Military life 1079 Words | 2 Pages. Bsg Game! The Salvation Army The Salvation Army is an international movement, an for the process, evangelical part of the universal Christian church. It . is bsg game dedicated to the propagation of the Christian faith and to the furnishing of Edgar Allen Poe's Philosophy, various forms of tips, assistance to Allen Poe's persons in need of spiritual solace and tips material aid. The Salvation Army was founded in 1865 in London by the English Methodist minister William Booth. Prophase! It was originally founded as the bsg game tips Christian Mission, with the aim of haber, carrying on evangelical and social-welfare. Baptism , Catherine Booth , Christendom 1310 Words | 4 Pages. Importance or Accountability in the Us Army. Tips! The U.S. Army enforces accountability for personal values and beliefs many reasons; Inventories, Safety, and bsg game Work Procedures, and also just being able to celtine beauty keep track of tips, . Tears In Heaven! military personnel's at tips, all times.

The Army follow a strict, firm, and structural policy or laws. And Beliefs! The way accountability plays its role in bsg game tips the Army , it's like the celtine beauty back bone that holds everything together by bsg game tips, keeping chaos or commotion at bay. If accountability fails to be kept then it can cause a lot of disorderly conduct amongst the non monetary benefits Army and tips society itself. Army , Continental Army , Military 672 Words | 3 Pages. A Soldier’s Accountability A soldier of the for the United States Army has many values that are set forth in the “Soldier’s Creed.” The Soldier’s . Bsg Game Tips! Creed states: I am an non monetary, American Soldier. Bsg Game! I am a Warrior and on The Subject of Baptismal Regeneration a member of a team.

I serve the people of the bsg game tips United States and live the Army Values. Microscope! I will always place the mission first. I will never accept defeat. I will never quit. I will never leave a fallen comrade. I am disciplined, physically and tips mentally tough, trained and Essay on Theme proficient in my. Accountability , Continental Army , Social philosophy 900 Words | 3 Pages. Once an Eagle Leadership Assessment. follow a rough format of the Leadership Assessment Report (blue card) used to assess Army ROTC cadets. Bsg Game! As the assessment of Damon . is conditions for the being made Courtney Massengale will also be assessed in bsg game tips order to Essay on The Regeneration compare the two men’s leadership styles.

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Why Following Orders in tips the Army Is Important. the orders they were given it doesn’t only microscope affect them it affects everyone in tips the team and celtine beauty the goals they have set for tips the mission. Celtine Beauty! When soldiers don’t . follow the bsg game tips orders, the values objectives are hurt and the chances of bsg game tips, winning the war. For The Process! When you’re in the army you need to stop and tips think if it will harm you or your battle buddies. Prophase! When a soldier doesn’t follow orders while in bsg game tips combat zone it makes the mission ineffective, if a single soldier in the unit is combat ineffective it lowers the tears chances of tips, winning. Army , LDRSHIP , Military 1568 Words | 4 Pages. his quick thinking and battle tactics. To the Mongolian's he is a much honored figure, a king and non monetary hero rather than a savage, a force of tips, unity, strength and . order. He was the man who ruled Mongolia in haber its greatest days of glory, and tips although he led an prophase, army that slaughtered masses of people in a genocide not seen again until the bsg game 20th century, he was known for being just and generous to celtine beauty his own people, and tips magnanimous in song victory. Undeniably, he was one of histories greatest rulers and military leaders. Bsg Game! Army , Central Asia , Genghis Khan 1246 Words | 4 Pages. ? The Confederate Army Of The South Eric Vlasin Mrs.

Person American Literature November 19, 2013 The . Civil War, the war that rocked the United States in Edgar Allen Poe's Essay the late 1800’s, a war of bsg game tips, a divided country, The war of the north and non monetary benefits the south. Bsg Game Tips! The South wanting to secede from the nation, is what flared the under war into bsg game tips, action, and the South would soon be in non monetary danger. The South in the civil war, what did they plan, what did they have, and who were the tips leaders? The average soldier. American Civil War , Army of benefits, Northern Virginia , Confederate States Army 2067 Words | 5 Pages. ?The Salvation Army is an international charitable organisation, the Salvation Army is a worldwide organisation consisting of . Tips! soldiers, officers and adherents known as Salvationists. Non Monetary! Its founders Catherine and William Booth sought to tips bring salvation to celtine beauty the poor, destitute and hungry. It has a presence in tips 126 countries, running charity shops, operating shelters for the homeless and on Theme of Death providing disaster relief and humanitarian aid to developing countries. The Salvation Army was founded in tips 1865 in London. Philosophy Of Poetry Essay! Australia , Catherine Booth , Generals of bsg game tips, The Salvation Army 702 Words | 3 Pages. Prophase! Evolution or Revolution: Did the Chicken or the Egg Come First? Lynn, John. “The Evolution of Army Style in the Modern West, 800-2000,” . Bsg Game! The International History Review 18, no.

3 (1996): 505-545. Edgar Allen Philosophy Essay! John Lynn in his article “The Evolution of Army Styles in the Modern West” gives an alternative view to conceptualizing the evolution of the armies in the west. Lynn argues that it is institutional factors that are of great importance in tips understanding the benefits evolution of militaries in the west. Bsg Game Tips! Although. Armed forces , Army , Evolution 1552 Words | 5 Pages. Profession of Arms 2012 Shaping of the celtine beauty Army after 10 Years of tips, Conflict SSG Hinch Leo C. . Small Group Leader: SFC Wilson Senior Leader Course 91X-12-034 01 June 2012 Abstract The changes that the Army has underwent over Allen Philosophy Essay, the past ten years on tips, a Soldiers point of Edgar Poe's of Poetry, view while serving within the organization. Bsg Game Tips! It assess the impacts of a decade of persistent conflict on Essay, the all-volunteer Army rationalization and bsg game tips shape for which changes. Conditions! Armed forces , Army , Combat 887 Words | 3 Pages. ?Customs and bsg game Courtesies As soldiers we are taught to live the seven Army values defining the basics of what a soldier is all about.

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How to Write a Bibliography – Examples in tips, MLA Style. Please note, all entries should be typed double-spaced. In order to keep this Web page short,single rather than double space is used here. See Bibliography Sample Page for a properly double-spaced Bibliography or Works Cited sample page. Under Microscope. Examples cited on this page are based on the authoritative publication from MLA. Bsg Game. If the example you want is Edgar Allen Poe's Philosophy Essay not included here, please consult the MLA Handbook, or ask the writer to tips look it up for you. Format for entries: A single space is used after any punctuation mark. When dividing a long word or URL onto two lines, put hyphen, slash, or period at the end of the line. Do not add a hyphen to a URL that was not originally there. Never begin a new line with a punctuation mark. Double-space all lines in a bibliography entry.

Do not indent the first line of a bibliography entry, indent second and subsequent lines 5 spaces, or 1/2? (1.25 cm) from the left margin. Please see Chapter 11. Prophase Microscope. Guidelines on How to Write a Bibliography for details. When writing a bibliography, remember that the purpose is to communicate to the reader, in bsg game tips, a standardized manner, the sources that you have used in sufficient detail to values and beliefs be identified. If you are unable to find all the necessary information, just cite what you can find. Click here to see a selection of Common Abbreviations used in bsg game, documentation. For a complete list of Common Scholarly Abbreviations used in parentheses, tables, and documentation, please go to Section 7.4 of the 6th edition of the MLA Handbook. Bell, Stewart.

The Martyr’s Oath: The Apprenticeship of a Homegrown Terrorist . Mississauga, ON: Wiley, 2005. Biale, David, ed. Cultures of the Jews: A New History . Conditions. New York: Schocken, 2002. Bowker, Michael. Fatal Deception: The Untold Story of Asbestos: Why It Is Still Legal. and Still Killing Us . N.p.: Rodale, 2003. N.p. = No place of publication indicated.

Capodiferro, Alessandra, ed. Wonders of the World: Masterpieces of Architecture from. 4000 BC to the Present . Vercelli: White Star, 2004. Cross, Charles R. Room Full of Mirrors: A Biography of Jimi Hendrix . New York: Maltin, Leonard, ed. Movie Video Guide 2002 Edition . New York: New American, 2001. Meidenbauer, Jorg, ed. Bsg Game. Discoveries and Inventions: From Prehistoric to Modern Times . Lisse: Rebo, 2004. Puzo, Mario.

The Family: A Novel . Completed by Carol Gino. Tears. New York: Harper, 2001. Rowling, J.K. Harry Potter and the Chamber of Secrets . Tips. New York: Scholastic, 1999. —. Harry Potter and the Prisoner of Azkaban . Thorndike, ME: Thorndike, 2000. Suskind, Ron. The Price of Loyalty: George W. Personal And Beliefs. Bush, the White House, and the Education of. Paul O’Neill . Bsg Game. New York: Simon, 2004. If your citation is from one volume of a multivolume work and Philosophy, each volume has its own title, you need cite only the actual volume you have used without reference to other volumes in the work. Example: The Bourgeois Experience: Victoria to Freud comes in 5 volumes, written by Peter Gay. (Title of Vol.

1: Education of the Senses ) Gay, Peter. Education of the tips, Senses . New York: Norton, 1999. (Title of Vol. 2: The Tender Passion) Gay, Peter. The Tender Passion . New York: Oxford UP, 1986. (Title of Vol.

3: The Cultivation of prophase, Hatred ) Gay, Peter. The Cultivation of Hatred . London: Harper, 1994. (Title of Vol. 4: The Naked Heart ) Gay, Peter. The Naked Heart . New York: Norton, 1995. (Title of Vol. Bsg Game. 5: Pleasure Wars ) Gay, Peter. Essay. Pleasure Wars . Tips. New York: Norton, 1998. 2. Book with two authors or editors: Bohlman, Herbert M., and Mary Jane Dundas.

The Legal, Ethical and song tears in heaven, International. Environment of bsg game tips, Business . Essay On Theme. 5th ed. Cincinnati, OH: West, 2002. Bolman, Lee G., and Terrence E. Bsg Game Tips. Deal. Leading with Soul: An Uncommon Journey. of Spirit . Rev. ed. San Francisco: Jossey-Bass, 2001. Calvesi, Maurizio, and Lorenzo Canova, eds.

Rejoice! 700 Years of Art for the Papal. Jubilee . New York: Rizzoli, 1999. Cohen, Andrew, and J.L. Granatstein, eds. Microscope. Trudeau’s Shadow: The Life and Legacy. of Pierre Elliott Trudeau . Toronto: Random, 1998. Heath, Joseph, and bsg game, Andrew Potter. The Rebel Sell: Why the Culture Can’t Be Jammed . 2nd ed. Toronto: Harper, 2005. Llewellyn, Marc, and song tears, Lee Mylne.

Frommer’s Australia 2005 . Hoboken, NJ: Wiley, 2005. Summers, Anthony, and tips, Robbyn Swan. Sinatra: The Life . New York: Knopf, 2005. Book prepared for publication by two editors: Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark . Ed. Barbara A. Mowat and Paul Werstine. New York: Washington. 3. Book with three authors or editors: Clancy, Tom, Carl Stiner, and Tony Koltz. Shadow Warriors: Inside the Essay, Special.

Forces . Bsg Game. New York: Putnam, 2002. Hewitt, Les, Andrew Hewitt, and Luc d’Abadie. The Power of Focus for College. Students . Deerfield Beach, FL: Health Communications, 2005. Larsson, Mans O., Alexander Z. Speier, and Jennifer R. Weiss, eds. Let’s Go: Germany 1998 . Allen Poe's Philosophy Of Poetry. New York: St. Martin’s, 1998. Palmer, R.R., Joel Colton, and Lloyd Kramer. Bsg Game. A History of the Modern World: To 1815 . 9th ed.

New York: Knopf, 2002. Suzuki, David, Amanda McConnell, and Maria DeCambra. The Sacred Balance: A Visual Celebration of Our Place in Nature . Vancouver: Greystone, 2002. 4. Book with more than three authors or editors: You have a choice of listing all of the celtine beauty, authors or editors in bsg game, the order as they appear on the title page of the book, or use “et al.” from the Latin et alii, or et aliae , meaning “and others” after the first author or editor named. Nelson, Miriam E., Kristin R. Baker, Ronenn Roubenoff, and Lawrence Lindner. Strong Women and for the haber, Men Beat Arthritis . New York: Perigee, 2003.

Nelson, Miriam E., et al. Strong Women and Men Beat Arthritis . New York: Hogan, David J., et al., eds. The Holocaust Chronicle: A History in Words and Pictures . Lincolnwood, IL: International, 2000. Pound, Richard W., Richard Dionne, Jay Myers, and James Musson, eds. Canadian. Facts and Dates . 3rd ed.

Markham, ON: Fitzhenry, 2005. Pound, Richard W., et al., eds. Canadian Facts and Dates . 3rd ed. Tips. Markham, ON: Rogerson, Holly Deemer, et al. Words for Students of English: A Vocabulary. Series for ESL . Vol. Allen Poe's Philosophy Of Poetry Essay. 6. Bsg Game Tips. Advanced Level ESL.

Pittsburgh, PA: U of Pittsburgh P, 1989. 5. Book with compilers, or compilers and editors: McClay, John B., and Wendy L. Matthews, comps. and celtine beauty, eds. Corpus Juris Humorous: A Compilation of Outrageous, Unusual, Infamous and Witty Judicial Opinions.

from 1256 A.D. to the Present . Bsg Game. New York: Barnes, 1994. O’Reilly, James, Larry Habegger, and Sean O’Reilly, comps. and eds. Danger: True Stories of Trouble and Survival . San Francisco: Travellers’ Tales, 1999. Teresa, Mother. The Joy in Loving: A Guide to Daily Living with Mother Teresa . Comp.

Jaya Chaliha and Edward Le Joly. Song Tears In Heaven. New York: Viking, 1997. Note abbreviation: comp. = compiler or compiled by. 6. Book with no author or editor stated: Maclean’s Canada’s Century: An Illustrated History of the People and Events. That Shaped Our Identity . Toronto: Key, 1999. Microsoft PowerPoint Version 2002 Step by Step . Redmond, WA: Perspection, 2001.

The Movie Book . London: Phaidon, 1999. With Scott to the Pole: The Terra Nova Expedition 1910-1913 . Photographs of. Herbert Ponting. New York: BCL, 2004. 7. Bsg Game. Book with one author, translated by another: Muller, Melissa. Anne Frank: The Biography . Trans. Rita and Robert Kimber. New York: Metropolitan, 1998. 8. Work in an anthology, a collection by several authors, with one or more editors and/or compilers: Fox, Charles James. “Liberty Is Order, Liberty Is Strength.” What Is a Man?

3,000 Years of Wisdom on the Art of Manly Virtue. Ed. Waller R. Newell. New York: Harper, 2001. Conditions For The. 306-7. Wilcox, Robert K. “Flying Blind.” Danger: True Stories of Trouble and Survival . Comp. and ed. James O’Reilly, Larry Habegger, and Sean O’Reilly. San Francisco: Travellers’ Tales, 1999. 211-22. 9. Article in an encyclopedia with no author stated: “Nazi Party.” New Encyclopaedia Britannica . 1997 ed.

“Tajikistan.” World Book Encyclopedia of People and Places . 2000 ed. 10. Article in an encyclopedia with an author: If the encyclopedia is well known and articles are arranged alphabetically, it is not necessary to indicate the volume and page numbers. If the encyclopedia is not well known, you must give full publication information including author, title of article, title of encyclopedia, name of editor or edition, number of volumes in the set, place of bsg game, publication, publisher and year of publication. Kibby, Michael W. “Dyslexia.” World Book Encyclopedia . 2000 ed. Midge, T. “Powwows.” Encyclopedia of North American Indians . Ed. D.L. Song In Heaven. Birchfield.

11 vols. Bsg Game. New York: Cavendish, 1997. 11. Article in a magazine, journal, periodical, newsletter, or newspaper with no author stated: “100 Years of Dust and Glory.” Popular Mechanics Sept. Under Microscope. 2001: 70-75. “Celestica to Repair Palm Handhelds.” Globe and Mail [Toronto] 29 Oct. 2002: B6.

“E-Money Slips Quietly into Oblivion.” Nikkei Weekly [Tokyo] 22 Jan. 2001: 4. “McDonald’s Declines to bsg game tips Fund Obesity Education on Danger of Eating Its Food.” National Post [Toronto] 18 Apr. 2006: FP18. “Pot Use Doubled in Decade, Study Says: 14% Smoked Up in the Past Year.” Toronto Star. 25 Nov. 2004: A18. “Secondhand Smoke Reduces Kids’ IQs.” Buffalo News 23 Jan. 2005: I6.

12. Tears. Article in a magazine, journal, periodical, newsletter, or newspaper with one or more authors: Use “+” for pages that are not consecutive. Example: When numbering pages, use “38-45” if page numbers are consecutive. Use “A1+” if article begins on bsg game page A1, contains more than one page, but paging is not consecutive. For page numbers consisting of more than 3 digits, use short version if it is celtine beauty clear to the reader, e.g. Bsg Game. 220-268 may be written as 220-68, but 349-560 must be written in full.

Note also that there is no period after the month. Under. The period in “Mar.” is for the abbreviation of tips, March. Song In Heaven. If there are 4 or less letters in the month, e.g. May, June, and July, the months are not abbreviated. If the publication date is July 18, 2005, citation will be 18 July 2005. Where a journal or magazine is a weekly publication, “date, month, year” are required.

Where a journal or magazine is a monthly publication, only “month, year” are needed. Where a newspaper title does not indicate the location of publication, add the city of publication between square brackets, e.g. Daily Telegraph [London]. Square brackets are used to enclose a word (or words) not found in the original but has been added by you. An article in bsg game tips, a scholarly journal is treated somewhat differently: Nielsen, Laura Beth. “Subtle, Pervasive, Harmful: Racist and Sexist Remarks in. Public as Hate Speech.” Journal of Social Issues 58.2 (2002): 265. The above citation shows: Author’s name, Article title, Name of scholarly journal (underlined), Volume number, Issue number, Year of publication (in parentheses), and Page number. If the article is Essay on Theme of Death accessed online, add Access date and URL at bsg game the end, see 23.

Internet citations, or citing electronic sources (e). Bogomolny, Laura. “Boss Your Career.” Canadian Business 13-16 Mar. 2006: 47-49. Cave, Andrew. Personal And Beliefs. “Microsoft and Sun Settle Java Battle.” Daily Telegraph [London] Cohen, Stephen S., and J. Bradford DeLong. “Shaken and bsg game, Stirred.” Atlantic Monthly. Jan.-Feb. 2005: 112+.

Coleman, Isobel. “Women, Islam, and the New Iraq.” Foreign Affairs Jan.-Feb. 2006: 24+. Daly, Rita. “Bird Flu Targeting the Young.” Toronto Star 11 Mar. 2006: A1+. Dareini, Ali Akbar. “Iranian President Defends Country’s Nuclear Ambitions.” Buffalo News. Hewitt, Ben. “Quick Fixes for song tears in heaven Everyday Disasters.” Popular Mechanics Nov. 2004: 83-88.

Johnson, Linda A. “Fight Flu with Good, Old Advice from Mom.” Buffalo News. 10 Oct. 2004: A1-2. Mather, Victoria. “In Tiger Country.” Photos by James Merrell. Town Country Travel. Fall 2004: 102-111.

Mohanty, Subhanjoy, and Ray Jayawardhana. Tips. “The Mystery of Brown Dwarf Origins.” Scientific American Jan. 2006: 38-45. Petroski, Henry. “Framing Hypothesis: A Cautionary Tale.” American Scientist Jan.-Feb. Plungis, Jeff, Ed Garsten, and Mark Truby. “Caremakers’ Challenge: Green, Mean.

Machines.” Detroit News and Free Press Metro ed. 12 Jan. 2003: 1A+. Sachs, Jeffrey D. “A Practical Plan to End Extreme Poverty.” Buffalo News 23 Jan. Of Death. 2005: I2. Saletan, William. “Junk-Food Jihad.” National Post [Toronto] 18 Apr. 2006: A18. Thomas, Cathy Booth, and tips, Tim Padgett. “Life Among the on Theme, Ruins.” Time 19 Sept.

2005: 28+. Wolanski, Eric, Robert Richmond, Laurence McCook, and Hugh Sweatman. “Mud, Marine Snow and Coral Reefs.” American Scientist Jan.-Feb. 2003: 44-51. Wolanski, Eric, et al. “Mud, Marine Snow and bsg game tips, Coral Reefs.” American Scientist. Jan.-Feb. Under Microscope. 2003: 44-51. 13. Article from SIRS (Social Issues Resources Series):

Suggested citation example from SIRS: Bluestone, Barry, and tips, Irving Bluestone. “Workers (and Managers) of the World Unite.” Technology Review Nov.-Dec. Allen Essay. 1992: 30-40. Reprinted in WORK . (Boca Raton, FL: Social Issues Resource Series, 1992), Article No.

20. Bluestone, Barry, and bsg game, Irving Bluestone. “Workers (and Managers) of the World Unite.” Technology Review Nov.-Dec. Personal Values. 1992: 30-40. Work . Ed. Eleanor Goldstein. Vol. Bsg Game Tips. 5. Boca Raton: SIRS, 1992.

Art. 20. Put in square brackets [ ] important information you have added that is not found in the source cited. Build-a-Bear. Advertisement. 7 Feb. 2005 http://www.buildabear.com/shop/default.aspx. GEICO.

Advertisement. Celtine Beauty. Newsweek 16 Jan. 2006: 92. IBM. Advertisement. Globe and Mail [Toronto] . Tips. 29 Oct. 2002: B7. Toyota. Advertisement. Atlantic Monthly . Jan.-Feb. 2005: 27-30. 15.

Booklet, pamphlet, or brochure with no author stated: Diabetes Care: Blood Glucose Monitoring . Burnaby, BC: LifeScan Canada, 1997. 16. Booklet, pamphlet, or brochure with an author: Zimmer, Henry B. Canplan: Your Canadian Financial Planning Software . Calgary, AB: May use short forms: Rev. In Heaven. (Review), Ed. (Edition, Editor, or Edited), Comp. (Compiled, Compiler). Creager, Angela N.H. “Crystallizing a Life in Science.” Rev. of Rosalind Franklin: The. Dark Lady of DNA , by Brenda Maddox.

American Scientist Jan.-Feb. 2003: 64-66. Dillon, Brenda. “Hana’s Suitcase.” Rev. of bsg game tips, Hana’s Suitcase , by Karen Levine. Professionally Speaking June 2003: 36. Foley, Margaret. “Measured Deception.” Rev. of conditions for the, The Measure of All Things: The. Seven-Year Odyssey and Hidden Error That Transformed the World, by bsg game, Ken Alder. Discover Nov. 2002: 77. Groskop, Viv. “Chinese Torture – at prophase Five.” Rev. of The Binding Chair, by Kathryn. Harrison.

International Express 6 June 2000, Canadian ed.: 37. Hoffman, Michael J. “Huck’s Ironic Circle.” Rev. of The Adventures of Huckleberry. Finn , by Mark Twain. Modern Critical Interpretations of tips, Mark Twain’s. Adventures of Huckleberry Finn, ed. Harold Bloom. New York: Chelsea, Iragui, Vicente.

Rev. of Injured Brains of Medical Minds: Views from Within , comp. and ed. Narinder Kapur. New England Journal of Medicine 26 Feb. 1998: Neier, Aryeh. “Hero.” Rev. of Defending Human Rights in Russia: Sergei Kovalyov, Dissident and Human Rights Commissioner, 1969-2003 , by Emma Gilligan. New York Review of Books 13 Jan.

2005: 30-33. Onstad, Katrina. “A Life of Pain and Paint.” Rev. of Frida , dir. Julie Taymor. National. Post [Toronto] 1 Nov. 2002: PM1+. Redekop, Magdalene. “The Importance of Being Mennonite.” Rev. of A Complicated.

Kindness, by Miriam Toews. Literary Review of in heaven, Canada Oct. Bsg Game Tips. 2004: 19-20. Simic, Charles. “The Image Hunter.” Rev. of Joseph Cornell: Master of Dreams , by. Diane Waldman. New York Review 24 Oct. 2002: 14+. 18. CD-ROM, DVD: See also 35. Prophase Under. Tape Recording: Cassette, Movie/Film on VHS or DVD (Digital Videodisc), Videocassette, Filmstrip. A Place in bsg game tips, the Sun . Essay. Dir.

George Stevens. 1951. Bsg Game. DVD. Prophase Under Microscope. Paramount, 2001 . Encarta 2004 Reference Library . CD-ROM. Microsoft, 2003 . Encarta 2004 Reference Library Win32 . Bsg Game. Educ. ed. DVD. Microsoft, 2003. LeBlanc, Susan, and Cameron MacKeen. “Racism and the Landfill.” Chronicle-Herald. 7 Mar.

1992: B1. CD-ROM. SIRS 1993 Ethnic Groups. Vol. 4. Art. Personal Values. 42. Links 2003: Championship Courses . CD-ROM. Microsoft Game Studios, 2002. YellowPages.city: Toronto-Central West Edition , 1998. CD-ROM.

Montreal: 19. Computer service – e.g. BRS, DIALOG, MEAD, etc.: Landler, Mark. “Can U.S. Companies Even Get a Bonjour?” New York Times , Late Ed. – Final Ed., 1. 2 Oct. 1995. DIALOG File 472, item 03072065. When citing a definition from a dictionary, add the abbreviation Def. after the bsg game tips, word. If the word has several different definitions, state the number and/or letter as indicated in the dictionary. “Mug.” Def.

2. Song In Heaven. The New Lexicon Webster’s Encyclopedic Dictionary of the. English Language . Canadian ed. 1988. Short forms may be used, e.g. dir. (directed by), narr. (narrated by), perf. (performers), prod. (produced by), writ. (written by). A minimal entry should include title, director, distributor, and year of bsg game tips, release. May add other information as deemed pertinent between the title and the distributor. Song Tears. If citing a particular person involved in the film or movie, begin with name of that person. Charlie and the Chocolate Factory . Bsg Game Tips. Dir.

Tim Burton. Based on Allen Poe's Philosophy Essay book by Roald Dahl. Perf. Johnny Depp. Bsg Game Tips. Warner, 2005. Depp, Johnny, perf. Charlie and the Chocolate Factory . Dir. Tim Burton. Based on book. by Roald Dahl. Warner, 2005.

Burton, Tim, dir. Allen Poe's Philosophy Of Poetry. Charlie and the Chocolate Factory . Based on bsg game tips book by Roald Dahl. Essay On Theme. Perf. Johnny Depp. Warner, 2005. Monster-in-Law . Dir. Robert Luketic. Writ. Anya Kochoff. Prod. Bsg Game Tips. Paula Weinstein,

Chris Bender, and J.C. Spink. Perf. Jennifer Lopez and Jane Fonda. Celtine Beauty. New Line, 2005. Nanny McPhee . Dir. Kirk Jones. Based on Nurse Matilda Books Writ. Christianna. Brand. Prod.

Lindsay Doran, Tim Bevan, and Eric Fellner. Perf. Emma Thompson, Colin Firth, and Angela Lansbury. Bsg Game Tips. Universal, 2005. One Hour Photo . Writ. and Essay, dir. Mark Romanek. Prod. Christine Vachon, Pam Koffler, and Stan Wlodkowski. Bsg Game Tips. Perf. Robin Williams.

Fox Searchlight, 2002. Titanic . Dir., writ., prod., ed. James Cameron. Essay On Theme. Prod. Jon Landau. Twentieth. Century Fox and Paramount, 1997. The Tuxedo . Dir. Kevin Donovan. Prod. John H. Williams, and Adam Schroeder.

Perf. Jackie Chan and Jennifer Love Hewitt. DreamWorks, 2002. Cite government document in the following order if no author is stated: 1) Government, 2) Agency, 3) Title of publication , underlined, 4) Place of publication, 5) Publisher, 6) Date. Canada. Minister of Indian Affairs and Northern Development. Gathering Strength:

Canada’s Aboriginal Action Plan . Ottawa: Minister of Public Works and. Government Services Canada, 2000. United States. National Council on Disability. Carrying on tips the Good Fight – Summary Paper from Think Tank 2000 – Advancing the Civil and of Death, Human. Rights of People with Disabilities from tips, Diverse Cultures . Washington: Note: GPO = Government Printing Office in Edgar Allen Poe's of Poetry Essay, Washington, DC which publishes most of the U.S. federal government documents. In citing a Congressional Record, abbreviate and underline the term, skip all the details and indicate only the date and page numbers. Example – for the following record: United States. Personal Responsibility and Work Opportunity Reconciliation Act of 1996 . PL 104-193.

Congressional Record. Washington: GPO, July 31, 1996. Cong. Bsg Game. Rec . 31 July 1996: 104-193. For examples on how to cite more complicated government documents, please see Section 5.6.21 in MLA Handbook for Writers of celtine beauty, Research Papers, 6th ed. 23. Bsg Game. Internet citations, or citing electronic sources:

Basic components of an Internet citation: 2) “Title of Article, Web page or site” in quotation marks. 3) Title of celtine beauty, Magazine, Journal, Newspaper, Newsletter, Book, Encyclopedia, or Project , underlined. 5) Indicate type of bsg game tips, material, e.g. advertisement, cartoon, clipart, electronic card, interview, map, online posting, photograph, working paper, etc. if not obvious. 6) Date of article, of Web page or site creation, revision, posting, last update, or date last modified. 7) Group, association, name of forum, sponsor responsible for Web page or Web site. 8) Access date (the date you accessed the song, Web page or site). 9) Complete Uniform Resource Locator (URL) or network address in angle brackets. Note: An exception is made in referencing a personal e-mail message where an individual’s e-mail address is omitted for privacy reasons. Skip any information that you cannot find anywhere on the Web page or in the Web site, and carry on, e.g. if your Internet reference has no author stated, leave out the author and begin your citation with the title. Always put your access date just before the URL which is placed between angle brackets or “less than” and “greater than” signs at the end of the citation.

Generally, a minimum of three items are required for an Internet citation: Title, Access Date, and URL. If the URL is too long for a line, divide the tips, address where it creates the haber process, least ambiguity and confusion, e.g. do not divide a domain name and end with a period such as geocities . Do not divide a term in the URL that is made up of combined words e.g. SchoolHouseRock . Never add a hyphen at the end of the tips, line to indicate syllabical word division unless the hyphen is actually found in the original URL. Copy capital letters exactly as they appear, do not change them to lower case letters as they may be case sensitive and be treated differently by some browsers. Remember that the purpose of indicating the tears, URL is for tips readers to be able to access the Web page. Accuracy and on Theme, clarity are essential. a. Internet citation for bsg game tips an advertisement: IBM.

Advertisement. 23 Mar. 2003 http://www.bharatiyahockey.org/2000Olympics/ TheraTears. Advertisement. 2003. 8 May 2004 http://www.theratears.com/dryeye.htm.

b. Internet citation for an article from an online database (e.g. SIRS, eLibrary), study guide, magazine, journal, periodical, newsletter, newspaper, online library subscription database service, or an article in PDF with one or more authors stated: Bezlova, Antoaneta. “China to Formalize One-Child Policy.” Asia Times Online . 24 May 2001. 10 Oct. 2005 http://www.atimes.com/china/CE24Ad02.html. Clifford, Erin. “Review of Neuropsychology.” SparkNotes . 10 Oct. 2005. Machado, Victoria, and George Kourakos.

IT Offshore Outsourcing Practices in Canada . Ottawa: Public Policy Forum, 2004. 10 Oct. 2005 http://www.ppforum.com/ow/it_outsourcing.pdf. Marshall, Leon. “Mandela in Retirement: Peacemaker without Rest.” 9 Feb. 2001. National Geographic 10 Oct. 2005 http://news.nationalgeographic.com/news/ Thomason, Larisa. “HTML Tip: Why Valid Code Matters.” Webmaster Tips. Newsletter . Dec.

2003. NetMechanic. 10 Oct. 2005 http://www.netmechanic.com/ If using an online library subscription database service, add the name of the service, the name of the library or library system, plus the location of the celtine beauty, library where the bsg game, database is accessed, e.g.:

Gearan, Anne. “Justice Dept: Gun Rights Protected.” Washington Post . 8 May 2002. SIRS. Iona Catholic Secondary School, Mississauga, ON. 23 Apr. 2004. Note: 8 May 2002 = date of publication, 23 Apr. 2004 = date of on Theme, access. Indicate page numbers after publication date if available, e.g. 8 May 2002: 12-14. Leave out page numbers if not indicated in source. Pahl, Greg. “Heat Your Home with Biodiesel”.

Mother Earth News . Tips. 12 Jan. 2003. eLibrary Canada. Twin Lakes Secondary School, Orillia, ON. 10 Apr. 2006. Note: If citing the under microscope, above source but information is obtained from accessing eLibrary at home, leave out the location of the school. Pahl, Greg. “Heat Your Home with Biodiesel”.

Mother Earth News . 12 Jan. 2003. eLibrary Canada. 10 Apr. 2006. http://www.proquestk12.com. c. Internet citation for an article from an online encyclopedia: Duiker, William J. “Ho Chi Minh.” Encarta Online Encyclopedia . 2005.

Microsoft. 10 Oct. 2005. “Ho Chi Minh.” Encyclop?dia Britannica . 2005. Encyclop?dia Britannica Premium Service. 9 Oct. 2005 http://www.britannica.com/eb/article-9040629.

“Royal Shakespeare Company (RSC).” Britannica Concise Encyclopedia . Tips. 2005. Haber Process. Encyclop?dia Britannica. 8 Oct. 2005 http://concise.britannica.com/ebc/article?eu=402567. d. Internet citation for an article from an online magazine, journal, periodical, newsletter, or newspaper with no author stated: “Childcare Industry ‘Should Welcome Men’.” BBC News Online: Education .7 June 2003. 10 Oct. 2005 http://news.bbc.co.uk/1/low/education/2971310.stm. “Taiwan: A Dragon Economy and the Abacus.” BrookesNews.Com . 8 Dec. 2003. 10 Oct. Bsg Game Tips. 2005 http://www.brookesnews.com/030812taiwan.html.

e. Internet citation for an article in a scholarly journal: Nielsen, Laura Beth. “Subtle, Pervasive, Harmful: Racist and Essay on Theme of Death, Sexist Remarks in. Public as Hate Speech.” Journal of Social Issues 58.2 (2002), 265-280. 7 June 2003. f. Internet citation for bsg game tips a cartoon, chart, clipart, comics, interview, map, painting, photo, sculpture, sound clip, etc.: “Islamic State of process, Afghanistan: Political Map.” Map. Atlapedia Online . 1993-2003. Latimer Clarke. 7 June 2003 http://www.atlapedia.com/online/maps/ Kersten, Rick, and Pete Kersten. “Congratulations!” Electronic card. Blue Mountain Arts . 2000.

7 June 2003 http://www.bluemountain.com/ Lee , Lawrence. Interview. JournalismJobs.com . Bsg Game Tips. Feb. 2003. 10 Oct. 2005. Schulz, Charles. “Peanuts Collection – Snoopy Cuddling Woodstock.” Cartoon. Art.com . 25 Apr. 2004 http://www.art.com/asp/sp.asp?PD=10037710RFID=814547.

“Woodhull, Victoria C.” American History 102 Photo Gallery. 1997. State. Historical Society of Wisconsin. 10 Oct. In Heaven. 2005 http://us.history.wisc.edu/ g. Internet citation for an e-mail (email) from an individual, a listserve, an organization, or citation for an article forwarded from an online database by tips, e-mail: Barr, Susan I. “The Creatine Quandry.” Bicycling Nov. 1998. EBSCOhost Mailer. E-mail to E. Interior.

11 May 2003. Kenrick, John. “Re: Link to Musicals101.com.” E-mail to I. Lee. 10 May 2003. “NEW THIS WEEK for September 8, 2005.” E-mail to personal values and beliefs author. 8 Sept. 2005. PicoSearch. “Your PicoSearch Account is Reindexed.” E-mail to tips John Smith. h. Internet citation for an online government publication: Canada. Office of the Auditor General of Canada and the Treasury Board. Secretariat.

Modernizing Accountability Practices in the Public Sector . 6 Jan. 1998. 10 Oct. 2005 http://www.tbs-sct.gc.ca/rma/account/ United States. National Archives and Records Administration. The Bill of Rights . 29 Jan. Edgar Philosophy. 1998. 10 Oct. 2005 http://www.archives.gov/exhibit_hall/ i. Internet citation for an online posting, forum, letter to the editor: Kao, Ivy. “Keep Spreading the Word.” Online posting.

4 June 2003. Reader Responses, Opinion Journal, Wall Street Journal Editorial Page . 10 Oct. 2005. Seaside Harry . Tips. “My Friend Drove My Car with the conditions for the haber process, Parking Brake On!” Online. posting. 10 Oct. 2005. PriusOnline.com Forum Index – Prius – Technical . 10 Oct. 2005 http://www.priusonline.com/viewtopic.php?t=6298highlight=. j. Internet citation for an online project, an information database, a personal or professional Web site:

The MAD Scientist Network . 1995-2001 or 30 Feb. 1906. Washington U. School of Medicine. 10 Oct. 2005. http://www.madsci.org. O’Connor, J.J., and E.F. Tips. Robertson. “John Wilkins.” Feb. Values. 2002. U of St.

Andrews, Scotland. Bsg Game Tips. 10 Oct. 2005 http://www-history.mcs.st-andrews.ac.uk/history/ Officer, Lawrence H. “Exchange Rate between the United States Dollar and Forty. Other Countries, 1913 -1999.” Economic History Services, EH.Net, 2002. 13 Apr. 2006 http://www.eh.net/hmit/exchangerates/.

Savill, R. Richard. “Jazz Age Biographies.” The Jazz Age Page . 23 Oct. 2000. 12 Apr. 2006 http://www.btinternet.com/ Sullivan, Danny. “Search Engine Math.” 26 Oct. 2001. Search Engine Watch . 10 Apr. 2006 http://www.searchenginewatch.com/facts/math.html. Wurmser, Meyrav, and Yotam Feldner. “Is Israel Negotiating with the Hamas?” Inquiry and Analysis No.

16. 23 Mar. 1999. The Middle East Media and. Research Institute. 10 Oct. 2005 http://memri.org/bin/articles.cgi? k. Prophase Under Microscope. Internet citation for a software download: It is not essential to tips include the file size.

Do so if preferred by your instructor. RAMeSize . Vers. 1.04. Tears. 15K. 24 Sept. 2000. Blue Dice Software. Bsg Game Tips. 12 Oct. 2004. l. Internet citation for a speech taken from a published work with an editor:

Lincoln, Abraham. “The Gettysburg Address.” 19 Nov. 1863. The Collected Works of. Abraham Lincoln . Ed. For The Process. Roy P. Basler. New Brunswick, NJ: Rutgers UP, 1955. Abraham Lincoln Online. Bsg Game Tips. 10 Oct.

2005 http://showcase.netins.net/ m. Conditions For The Process. Internet citation for a work translated and edited by another: Augustine, Saint, Bishop of Hippo. Tips. Confessions Enchiridion . Trans. and ed. Albert C. Outler. 1955. Dallas, TX: Southern Methodist U. Values And Beliefs. Digitized 1993. 10 Oct.

2005 http://www.ccel.org/a/augustine/confessions/ Blair, Tony. Interview. Prime Minister’s Office. 31 May 2003. 13 Apr. 2006. Chirac, Jacques. Interview. Bsg Game Tips. Time 16 Feb. 2003. 10 Oct. 2005. Longin, Hellmut. Telephone interview. Microscope. 3 May 2006. Neilsen, Jerry. E-mail interview. 28 Apr. 2006. Wyse, Randall. Bsg Game. Personal interview. 24 July 2005.

State name of celtine beauty, speaker, title of lecture in quotes, conference, convention or sponsoring organization if known, location, date. Bradley, Vicki. “Marriage.” Agnes Arnold Hall, U of Houston. 15 Mar. 2003. Wilson-Smith, Anthony. “Hello, He Must Be Going.” Editorial. Maclean’s 26 Aug.

2002: 4. Lange, Rick. “U.N. Bsg Game. Has Become Ineffective and Ought to Be Disbanded.” Letter. Buffalo. News 23 Jan. 2005: I5. Woods, Brede M. Letter. Newsweek 23 Sept. 2002: 16. Kolbert, Elizabeth. “Six Billion Short: How Will the Mayor Make Ends Meet?” Letter.

New Yorker 13 Jan. 2003: 33-37. Geens, Jennifer. Reply to letter of Bill Clark. Toronto Star 29 Sept. 2002: A1. A letter you received from John Smith: Smith, John. Letter to the author.

15 June 2005. Twain, Mark. “Banned in Concord.” Letter to Charles L. Webster. 18 Mar. 1885. Letter 850318 of Mark Twain . On Theme Of Death. Ed. Jim Zwick. 2005. 10 Oct. Tips. 2005. Treat citation as if it is a book with no author stated. Indicate if the citation is for a chart or a map.

2004 Andex Chart . Chart. Windsor, ON: Andex, 2004. Canada . Map. Ottawa: Canadian Geographic, 2003. “Dallas TX.” Map. 2005 Road Atlas: USA, Canada, Mexico . Greenville, SC: Michelin, 2005. Components: 1) Name of composer. 2) Title of personal, ballet, music or opera, underlined, 3) Form, number and key not underlined. Beethoven, Ludwig van. Tips. Fur Elise. Strauss, Richard.

Traumerei , op. 9, no. 4. Components for a published score, similar to a book citation: 1) Name of composer. Conditions Process. 2) Underline title of ballet, music, opera, as well as no. and op., important words capitalized, prepositions and conjunctions in lower case. Bsg Game Tips. 3) Date composition written. 4) Place of publication: 5) Publisher, 6) Date of publication.

Chopin, Frederic. Mazurka Op. Prophase. 7, No. 1 . New York: Fischer, 1918. Ledbetter, Huddie, and John Lomax. Tips. Goodnight, Irene . 1936. New York: Spencer, 1950. Stier, Walter C. Sweet Bye and Bye . London: Paxton, 1953. Weber, Carl Maria von.

Invitation to the Dance Op. 65 . 1819. Song Tears. London: Harris, 1933. 29. Painting, photograph, sculpture, architecture, or other art form. Components for citing original artwork: 1) Name of artist. 2) Title of artwork, underlined. 3) Date artwork created. 4) Museum, gallery, or collection where artwork is housed; indicate name of owner if private collection, 5) City where museum, gallery, or collection is located. Ashoona, Kiawak. Smiling Family . 1966.

McMichael Canadian Art Collection, Brancusi, Constantin. Bsg Game. The Kiss . 1909. Tomb of T. Rachevskaia, Montparnasse. The Great Sphinx . [c. 2500 BC]. Conditions For The Haber. Giza. Ingres, Jean-Auguste-Dominique.

Odalisque . 1814. Louvre Museum, Paris. Raphael. The School of Athens . 1510-11. Stanza della Segnatura, Vatican Palace, Rude, Francois. La Marseillaise . 1833-36. Arc de Triomphe, Paris. Components for artwork cited from a book: 1) Name of bsg game tips, artist.

2) Underline title of artwork. 3) Date artwork created (if date is uncertain use [c. 1503] meaning [circa 1503] or around the year 1503). 4) Museum, art gallery, or collection where artwork is song tears in heaven house, 5) City where museum, gallery, or collection is located. 6) Title of book used. 7) Author or editor of book. 8) Place of publication: 9) Publisher, 10) Date of publication. 11) Other relevant information, e.g. figure, page, plate, or slide number. Abell, Sam. Japan . Tips. 1984. National Geographic Photographs: The Milestones . By Leah Bendavid-Val, et al.

Washington, DC: National Geographic, 1999. Carr, Emily. A Haida Village . Personal. [c. 1929]. McMichael Canadian Art Collection, Kleinburg, ON. The McMichael Canadian Art Collection . By Jean Blodgett, et al.

Toronto: McGraw, 1989. 134. Kasebier, Gertrude. The Magic Crystal . [c. 1904]. Royal Photographic Society, Bath. A Basic History of Art . By H.W. Janson and Anthony F. Bsg Game Tips. Janson. Englewood Cliffs, NJ: Prentice, 1991. 412.

Leonardo, da Vinci. Mona Lisa (La Gioconda) . [c. 1503-5]. Louvre Museum, Paris. Favorite Old Master Paintings from the Louvre Museum . New York: Abbeville, 1979. 31. Michelangelo.

David . Of Death. 1501-04. Accademia di Belle Arti, Florence. The Great. Masters . Bsg Game. By Giorgio Vasari. Trans. Gaston Du C. de Vere. New York: Park Lane, 1986. Edgar Philosophy Of Poetry. 226. Sullivan, Louis.

Wainright Building . Bsg Game. 1890-91. St. Louis, MO. A Basic History of prophase under, Art . By H.W. Janson and Anthony F. Janson. Englewood Cliffs, NJ: Prentice, Tohaku, Deme. Ko-omote Female Mask . Edo period [1603-1867], Japan. Naprstek.

Museum, Prague. The World of Masks . By Erich Herold, et al. Bsg Game. Trans. Dusan. Zbavitel. London: Hamlyn, 1992. 207. Vanvitelli, Luigi, and Nicola Salvi. Song. Chapel of bsg game tips, St. Prophase Microscope. John the Baptist . 1742-51.

Sao Roque, Lisbon. By Rolf Toman, ed. Baroque: Architecture, Sculpture, Painting . Cologne: Konemann, 1998. 118. Components for a personal photograph: 1) Subject (not underlined or put in tips, quotes). 2) Name of person who took the for the, photograph. 3) Date photograph taken. War in Iraq: Operation Iraq Freedom on CNN. Tips. Personal photograph by author.

Great Wall of China, Beijing, China. Personal photograph by Cassy Wyse. 28 July 2005. Components: 1) Patent inventor(s) or owner(s). 2) Title of patent. Personal Values. 3) Issuing country and patent number. 4) Date patent was issued. Arbter, Klaus, and Guo-Qing Wei. “Verfahren zur Nachfuhrung eines Stereo-Laparoskope. in der minimal invasiven Chirurgie.” German Patent 3943917.

July 1996. “Conversion of Calcium Compounds into bsg game, Solid and Gaseous Compounds.” US Patent 5078813. Kamen, Dean L., et al. “Transportation Vehicles and Methods.” US Patent 5971091. 31. Performance: (ballet, concert, musical, opera, play, theatrical performance) Disney’s The Lion King . By Roger Allers and Irene Mecchi. Dir. Julie Taymor.

Music and lyrics by personal, Elton John and Tim Rice. Princess of Wales Theatre, Toronto. Bsg Game. 9 June 2002. The Hobbit . By J.R.R. Tolkien. Dir. Kim Selody. Perf. Herbie Barnes, Michael. Simpson, and Chris Heyerdahl.

Living Arts Centre, Mississauga, ON. The Nutcracker . By Pyotr Ilyich Tchaikovsky. Prophase Under. Chor. and Libretto by James. Kudelka. Cond. Ormsby Wilkins and Uri Mayer. National Ballet of. Canada. Hummingbird Centre, Toronto. 30 Dec.

1999. Phantom of the Opera . By Andrew Lloyd Webber. Lyrics by Charles Hart. Dir. Harold Prince. Based on tips novel by Gaston Leroux. Pantages Theatre, Toronto. 20 Sept. 1998. The Shanghai Acrobats . By Incredible!

Acrobats of China. Living Arts Centre, Mississauga, ON. 4 Mar. 2005. Components: 1) Title of episode, underlined; or in quotes if appropriate. 2) Title of program, underlined. 3) Title of series. 4) Name of network.

5) Radio station or TV channel call letters, 6) City of local station or channel. 6) Broadcast date. The CFRB Morning Show . By Ted Woloshyn. CFRB Radio, Toronto. 12 Sept. 2003.

Law and Order . Prod. Wolf Film, Universal Television. NBC Television Network. WHEC, Rochester, NY. 16 Oct. 2002. “New Threat from Osama?” By Jim Stewart. CBS News . WBEN, Buffalo. “New York Museum Celebrates Life of Einstein.” By Martha Graybow. Reuters, New York.

WBFO, Buffalo. 13 Nov. 2002. “The Nightmare Drug.” By Bob McKeown, Linden MacIntyre, and Hana Gartner. The Fifth Estate . Song. CBC, Toronto. 16 Oct. 2002. “U.S.: Tape Sounds Like Bin Laden.” AP, Washington, DC.

On Your Side . WGRZ-TV, Buffalo. 13 Nov. 2002. 33. Recording – Music CD, LP, magnetic tape: 1) Name of author, composer, singer, or editor. Tips. 2) Title of song (in quotation marks). 3) Title of values, recording (underlined). 4) Publication medium (LP, CD, magnetic tape, etc.). 5) Edition, release, or version. Bsg Game. 6) Place of publication: Publisher, Date of publication.

If citing from Internet, see Item 23. Backstreet Boys. Under. Larger than Life . Millennium. CD. Exclusive Management by. The Firm, Los Angeles, CA. Mastered by Tom Coyne, Sterling Sound, NYC. Burch, Marilyn Reesor. Mosaic . CD. Bsg Game Tips. Writ., dir. and prod.

Marilyn Reesor. Burch. Choirs dir. Don and Catherine Robertson. Barrie, ON: Power. Plant Recording Studio, n.d. Burch, Marilyn Reesor. Mosaic . CD. Writ., dir. and prod. Marilyn Reesor. Burch.

Choirs dir. Don and Catherine Robertson. Barrie, ON: Power. Plant Recording Studio, [c. Philosophy Of Poetry. 1997]. Note: “n.d.” means “no date” available. [c. Tips. 1997] means “circa 1997.” McDonald, Michael. No Lookin’ Back . LP. Prod. Michael McDonald and.

Ted Templeman. Engineered and mixed by R. ThinkPad ACP Patch for ThinkPad 600, 770, and 770E . Diskette. Vers. 1.0. Tape Recording: Cassette, DVD (Digital Videodisc), Filmstrip, Videocassette. Covey, Stephen R. Living the 7 Habits: Applications and Insights . Cassette. tape recording read by microscope, author. New York: Simon, Audio Div., 1995.

Ginger . Solid Ground. Cassette tape recording from album Far Out . Vancouver: Harry Potter and bsg game tips, the Prisoner of Azkaban . Dir. Alfonso Cuar o n. Based on novel. by J.K. Rowling. Perf. Daniel Radcliffe, Rupert Grint, and Emma Watson. DVD.

Warner, 2004. Jane Austen’s Emma . Videocassette. On Theme Of Death. Meridian Broadcasting. New York: New Video Group, 1996. Kicking Screaming . Dir. Jesse Dylan. Writ. Leo Benvenuti and Steve Rudnick. Perf. Will Ferrell and Robert Duvall.

DVD. Universal, 2005. The Sisterhood of the Traveling Pants . Dir. Ken Kwapis. Based on novel by. Ann Brashares.Perf. Amber Tamblyn, America Ferrera, Blake Lively, and Alexis Bledel. DVD. Warner, Dungaree, 2005. Super Searching the Web . Tips. Videocassette.

Lancaster, PA: Classroom Connect, The Wizard of Oz . Dir. Victor Fleming. Based on book by Lyman Frank Baum. Perf. Conditions Haber. Judy Garland, Frank Morgan, Ray Bolger, Bert Lahr, Jack Haley,

Billie Burke, Margaret Hamilton, Charley Grapewin, and the Munchkins. MGM, 1939. VHS. Warner, 1999. State author, title of unpublished dissertation or thesis in quotes, label Diss. or MA thesis, name of university, and year. Elmendorf, James. Tips. “The Military and the Mall: Society and Culture in Long Beach, California.” BA.

thesis. Hampshire College, 1995. Jackson, Marjorie. “The Oboe: A Study of Its Development and Use.” Diss. Essay On Theme. Columbia U, 1962.

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Dissertation: Corporate governance. Corporate governance has re-emerged as one of the most talked about tips business topics in the twenty-first century after the failure of some of the celtine beauty, large public-listed companies (Banks, 2004). Corporate scandals in large firms such as Enron and WorldCom resulted in loss of billions of dollars for investors (Kang et al., 2007). Good corporate governance helps to prevent corporate scandals, and potential civil and bsg game tips criminal liability of the organisation (Lipman and process Lipman, 2006). It enhances the reputation of the organisation and makes it more attractive to investors, lenders, customers and bsg game employees (Lipman and process Lipman, 2006), which is expected to add value to the company. Therefore, it is important to analyse and compare corporate governance practices among countries and tips firms. The purpose of this report is to analyse and compare corporate governance systems and their compliance in four countries ‘ the UK, the USA, Australia and Germany. One way of implementing a control mechanism is to give more information to personal values and beliefs external stakeholders of a firm since this would help them in making better decisions and raise relevant questions regarding the steps being taken to safeguard their interests. The disclosure requirements in three main areas (Board of Directors, audit committee, internal control and risk) are evaluated. Bsg Game? The disclosure requirements in 5 companies in each of the 4 countries are also evaluated to notice similarities and differences in their emphasis on good corporate governance.

The comparison is done by quantitatively assigning score to each company on the basis of two aspects: (a) whether or not the company followed a practice; and song (b) the relative information disclosed to bsg game external stakeholders. Two companies may both disclose experience information of their directors, but the company reporting more and relevant information will be appreciated more by external stakeholders. The evaluation and comparison of each company is done with regards to three important parameters of corporate governance: Board of Directors, audit committee, internal control and risk. The information in annual reports is used by many stakeholders to make economic decisions. The extent of qualitative information about fraud detection, and song tears internal control and tips risks is important for stakeholders because of the large scale losses suffered by prophase under, many of them from corporate frauds in firms like Enron and WorldCom. Merely stating a fact that a company has internal control and audit systems in place is not enough for investors/lenders concerned about future earnings.

This report evaluates the extent to which the disclosures relating to audit committees and internal controls provide positive assurance about tips financial reporting quality and effectiveness of controls to external stakeholders. This is important for building trusts in capital markets. Finally, the report discusses some recommendations about current disclosures to assist stakeholders in assessing the transparency and accountability of companies. . Brief overview of tears in heaven corporate governance development in countries. The OECD definition of corporate governance is ‘the procedures and processes according to which an organisation is directed and controlled’ (Tricker, 2012, p. 29).

Corporate governance is bsg game important because of the separation of the ownership from management (Tricker, 2012). The agency theory suggests that there could be divergence in celtine beauty, the interests of owners and managers (Nyberg et al., 2010). Corporate governance is an tips internal mechanism to prophase under microscope minimise this divergence. This section of the report reviews the bsg game tips, disclosure requirements in four countries ‘ the UK, the US, Australia and Germany ‘ with regards to board of directors, audit committee, internal control and risk aspects of corporate governance. A brief review of corporate governance development and regulations in each of the four countries is given below before the evaluation of Essay on Theme their practices. The Cadbury Committee has played an important role in the establishment of tips corporate governance practices in the UK, and many other countries. A number of committees, such as Turnbull Report, Myners report and Higgs Report, have refined the corporate governance practices in the UK since the Cadbury Committee report in the early 1990s (Tricker, 2012).

The Financial Reporting Council is the UK’s independent regulator responsible for song in heaven, promoting corporate governance. The present form of corporate governance in the UK is as mentioned in the UK Corporate Governance Code which is based on bsg game tips, the principle of ‘comply or explain’ (UK Corporate Governance Code, 2012). Conditions Process? The public listed companies are required to either comply with the UK Corporate Governance Code or explain non-compliance in their annual reports. The US is often seen as being the paradigmatic case of the market-based model to corporate governance (Jackson, 2010). However, corporate governance failure in Enron resulted in high criticism of the corporate culture in bsg game tips, the US and caused substantial changes through the Sarbanes-Oxley Act of 2002. Further changes to corporate governance mechanism were made after the financial crisis in 2008. The Sarbanes-Oxley Act requires that the Chief Executive Office and Chief Financial Officer attest to the financial statements.

Further, external auditors were barred from providing certain types of consulting services to celtine beauty their audit-clients. Bsg Game Tips? Public listed companies are also required to follow additional governance standards stipulated by stock exchanges in personal values and beliefs, the country. The Corporate Governance Council of the Australian Stock Exchange (ASX) has a guide titled ‘Corporate Governance Principles and bsg game Recommendations’ which lists corporate governance guidelines for a public listed firm (ASX, 2010). These principles are guidelines only for firms to of Death follow, that is, firms have the bsg game tips, choice either to implement those principles or state reasons for deviations in annual reports in the case of a failure to achieve full compliance (GLG, 2010). Essay On Theme? There are eight main principles which are used to evaluate compliance of tips a company to corporate governance guidelines. The corporate governance system in Germany is significantly different from the Anglo-American model (Solomon, 2007). The listed companies in Germany have to Poe's follow the bsg game tips, German Corporate Governance Code last amended in May 2013 (German Corporate Governance Code, 2013). German companies have a two-tier board and significant employee ownership (Solomon, 2007). The Supervisory board is intended to provide monitoring function.

The members of the Supervisory board are elected by celtine beauty, the shareholders of the company. The Management board is responsible for managing the bsg game tips, company. The corporate governance codes in the UK, Australia and Germany follow the ‘comply or explain’ principle, whereas it is the ‘comply or else’ approach in the US (du Plessis et al., 2011). The US approach to personal and beliefs corporate governance is based much more on bsg game tips, hard law and a regulatory state (Jackson, 2010). This section of the report reviews the celtine beauty, disclosure requirements in four countries with regards to board of directors, audit committee and internal controls and risks. a.Board of directors. The board of directors represent the interest of shareholders, and is accountable to them for a series of bsg game specific duties, including oversight of executive management, and implementation of internal controls (Banks, 2004). The best practice regarding the Essay on Theme, structure of the board of bsg game directors is that governing bodies of companies should include completely independent directors and song they should preferably constitute a majority of all directors (Lipman and Lipman, 2006). The main corporate governance disclosures regarding the bsg game, board of directors of a company are shown in Table 1. 11 parameters are used to review disclosure norms regarding the board of directors. Values? ‘Y’ in a box means that the corporate governance code requires this disclosure in annual reports of bsg game companies in celtine beauty, that country and bsg game ‘N’ implies that this feature is not required to be disclosed. ‘Y/N’ implies that the measure was partially implements. ‘Y’ equates to 1, ‘N’ is 0 and ‘Y/N’ is 0.5. Table 1: Board of personal values directors disclosure norms.

Board structure is analysed by considering three items – separation of the Chairman and bsg game tips CEO; the number and percentage of independent directors; and size of the prophase microscope, board (Leblanc and Gillies, 2003). Diversity in the Board of Directors is also important because it increases performance through new insights and ideas (Knippenberg et al., 2004). Three countries ‘ the UK, the bsg game tips, US and Australia ‘ scored full points because the recommended corporate governance policies/codes asked companies to disclose information with regards to all of those elements. Germany scored only 7 out of 11. This does not mean that corporate governance, with regards to board of directors, is substantially low in Germany.

The main reason for the low score in the case of Germany is its tow-tier board structure. The board structure is unitary in the UK, the US and Australia, and two-tier in the case of Germany. The Germany Corporate Governance Code does not require firms to disclose individual information of the members of the Supervisory Board of Directors. This is partly to do with the fact that many of the members of the Supervisory Board in a company in Germany are its employees only, and were included on the basis of recommendation of Essay on Theme of Death worker unions. This nomination process reflects the nature of management-worker relationship in tips, Germany. Disclosure of information about independent directors in the UK, the US and Australia shows the wealth of information they bring to the Board of Directors. The inclusion of names and skills of all directors of Supervisory Board in companies based in Germany is not going to have same information impact on stakeholders. The lack of information regarding the directors on the Supervisory Board is Essay also reflected in the absence of information regarding the members of committees and their individual participation in meetings of bsg game those committees. However, if a member of the Supervisory Board took part in less than half of the meetings in a financial year, this shall be noted in the Report of the Supervisory Board. The German disclosure requirements do not require the qualitative description of the celtine beauty, compensation. Bsg Game Tips? Other three countries disclose the conditions, rationale behind compensation structure of Board of Directors, but this is tips not a recommended practice in Germany.

Du Plessis et al. (2011) argue that notwithstanding structural differences between two-tier and unitary board systems, the similarities in board practices are significant. Both unitary and two-tier board structures recognise a supervisory function and a management function (du Plessis et al., 2011). Values And Beliefs? The two-tier system shows a cleaner separation of supervisory and managerial functions, whereas the flow of information is better between supervisory and managerial functions in the unitary system. Additionally, for Board of tips Directors to be effective, two more things are required ‘ the selection process of board members and the decision-making process. The purpose of an audit committee is to Edgar Poe's Philosophy assist the board in the financial reporting process (Braiotta et al., 2010). Audit committees are formed to improve external auditor independence by reducing the influence of the management on auditors. The main corporate governance disclosures regarding the audit committee are shown in Table 2. Tips? 7 parameters are used to review disclosures with respect to audit committee. Table 2: Audit committee disclosure norms. Again, scores of the UK, the US and Australia were same and 7 out of 7. The score of prophase Germany was 5, which is because of the composition of its Board of tips Directors. The non-disclosure of individual information about the Supervisory Board of Directors implies that the information regarding the financial experience of celtine beauty audit committee members and their individual attendance cannot be obtained.

Some countries, such as the UK, allow variation in the minimum number of audit committee members on the basis of the size of the company. UK’s Guidance on Audit Committees recommends that there should be at least two independent non-executive directors in bsg game tips, an audit committee if the company is below the FTSE 350 index or at least three members if above (Deloitte, 2014). ASX requires that there should be at least three members in the audit committee (ASX, 2010). As part of a practice to reduce the possibility of song tears in heaven financial statement frauds, the bsg game tips, UK recommends that all members should be independent non-executive directors. Also, at least one member of the and beliefs, audit committee must be a qualified accountant in tips, a UK-listed company and his name must be disclosed (Deloitte, 2014). Similar requirement is also observed in the three other countries, which illustrates the celtine beauty, importance of financial knowledge and bsg game experience in detecting and preventing financial statement frauds. c. Reporting on internal control and celtine beauty risk. A company’s internal control plays an important role in the management of risks. Internal control facilitates the effectiveness and efficiency of operations (Turnbull guidance, 2005). Internal control also ensures the reliability of internal and external reporting. This is bsg game tips especially important because some of the large financial statement frauds, such as Enron and WorldCom, happened because of falsified external reporting.

The main corporate governance disclosures regarding internal control and risk are shown in Table 3, 4 parameters are used to review disclosures with respect to internal control and celtine beauty risk. The UK, Australia and bsg game Germany scored 3 out of 4, while the US had a score of 4. This is because the Sarbanes-Oxley Act of 2002 requires companies listed in Essay on Theme, the US stock exchanges to bsg game obtain an attestation from external auditor on management’s assessment of internal control. It is a way of indicating that management’s own assessment is prophase not sufficient as exemplified by corporate frauds in large companies. Table 3: Internal control and risk disclosure norms. Overall, corporate governance codes are very similar in the four countries. The main differences observed were because of the two-tier board structure in the case of Germany. ??V. Evaluation of disclosures by companies.

This section compares corporate governance disclosures by 5 companies in each of the 4 countries. All data is bsg game tips collected from annual reports of companies in the UK, Australia and Germany, and statements (Schedule 14A information) filed as part of the annual reports in personal values and beliefs, the case of companies in the US. a.Board of Directors. The data collected was converted into tips a score for each aspect and then added to arrive at a score for for the haber process, each company (Refer Appendix I for converting data into scores). The maximum possible score was 15. Companies in the UK performed well in this aspect of corporate governance with an bsg game tips average score of 14.2 (Figure 1). Tesco scored lowest because of the lower percentage of independent directors in the Board of Directors since less than 75% of directors were independent.

Also, diversity in terms of experience of directors was relatively low. However, the lower score of Essay Tesco does not reflect poor corporate governance. It is just that its corporate governance practice regarding the tips, percentage of independent directors was considered to be relatively inferior since higher percentage of of Death executive directors reduces the tips, influence of independent directors. Also, this is prophase just a measure of independence of directors. Actual independence depends upon actions taken by the Board of Directors and is not possible to analyze with the data in annual reports. Figure 1: UK ‘ Board of Directors. Companies in the US scored lower than in the UK since their average score was 12 (Figure 2). Apple and Nike had lowest scores of 10 each. Apple scored low because of the smaller size of the Board of Directors, poor description of skills of directors, and smaller number of bsg game sub-committees. Celtine Beauty? Also, it states that all board members were present in more than 75% of meetings, which gives it a relatively low score even if the attendance may be more than 90%. Given the tips, low score of Apple, it would be expected that investors would not like to of Death purchase shares of the company.

On the contrary, Apple’s share was one of the best performers in the last decade because of tips high growth in revenues and conditions process profits. Therefore, the simple correlation between the score in this report and actual share price performance is difficult to bsg game tips argue for. Figure 2: US ‘ Board of Directors. Companies in Australia were similar to celtine beauty the US since their average score was 12.2 (Figure 3). However, this was mainly because of the low score of 9 of Seek Ltd. Seek Ltd had a low score because of the small size of its Board of Directors and higher percentage of executive directors on the Board of Directors. Large companies scored high as compared to smaller ones, mainly because of the bsg game, large size of their Board of Directors.

It is assumed that large size brings more diversity and hence a higher score. However, large board sizes also create communication and implementation problems. Figure 3: Australia ‘ Board of Directors. German companies had the lowest average score of 9 (Figure 4). This was mainly due to the two-tier board structure and low information sharing regarding the members of the Supervisory Board. No information regarding the Edgar Allen, directors of the Supervisory Board also makes it difficult to give any score on independence of directors. Bsg Game? Further, not every company disclosed the number of meetings.

The lowest score of German companies implies that their shareholders may be getting less than expected information to make economic decisions. Figure 4: Germany ‘ Board of Directors. Overall, firms in the UK were the highest scorer on the Board of Directors corporate governance aspect. They were followed by song in heaven, firms in Australia and the US. German firms were the tips, lowest scorer, mainly due to their two-tier board structure. The two-tier board structure is not bad for corporate governance; it is just that the firms in Germany did not disclose enough information about the directors on the Supervisory Board.

However, as significant members of the Supervisory Board are elected by workers, it can result in lower independence of the Board of Edgar Poe's Philosophy Essay Directors, as well as less diversity and expertise at the highest level. The data collected regarding with respect to audit committees was converted into a score for each aspect and then added to arrive at a score for each company (Refer Appendix II for bsg game tips, converting data into scores). The maximum possible score was 11. Companies in the UK performed decently in this aspect of personal values corporate governance with an average score of 9.2 (Figure 5). GSK was the best performer with a score of 11, which implies that it fully disclosed all information, as well as had higher number in terms of attendance, number of meetings and size of audit committee. All companies stated that they review non-audit fee, but it is not possible to conclude what measures they used in enhancing auditor independence. There was no mention of the maximum non-audit fees, either as an absolute number or as a percentage of audit fees. Figure 5: UK ‘ Audit Committee. Companies in tips, the US also performed decently with an average score of 9.0 (Figure 6). Apple was again the haber process, lowest scorer among the US companies in this category. There is no information about attendance in audit committees, but a score of bsg game 1 is given to each company on the assumption that members would have attended on average 75% or more of audit committee meetings.

The review of non-audit fees is song more important in the US because of the regulatory requirement under the Sarbanes-Oxley Act. However, there was no mention of the maximum non-audit fees, either as an absolute number or as a percentage of audit fees, allowed under guidance issued by the audit committee of the company. Figure 6: US ‘ Audit Committee. The performance of companies in Australia was also decent with an average score of 8.4 (Figure 7). The diversion in scores was very low. The relatively lower scores of companies in bsg game, Australia and the UK and Edgar the US were because of the smaller size of bsg game tips audit committees in Australia. Companies in Australia also scored lower in the number of audit committee meetings in a year.

However, they compensated this by achieving 100% attendance in meetings of the audit committee in each of the 5 companies. The lower score in Australia should not be seen as a reflection of poor corporate governance with respect to the audit committee if smaller size audit committees were equally effective in preventing and under microscope detecting financial statement frauds, a parameter beyond the scope of this report. Figure 7: Australia ‘ Audit Committee. The performance of companies in Germany was also decent with an average score of 8.4 (Figure 8), however there was wide diversion in scores with the maximum score of 10 and minimum of 7. There was no data regarding the attendance in the audit committee; a score of 1 was awarded to each of the 5 companies. Bsg Game? One interesting aspect of the audit committee in Germany was the relatively large size of audit committees. This implies that more emphasis was given on preventing financial fraud than other aspects of corporate governance. Figure 8: Germany ‘ Audit Committee.

The scores of companies in the UK and the US were similar, while average score of companies in Australia and Germany were lower. Some of the Essay on Theme, lower score in Germany is because of less information, which means that disclosure is relatively poor even though actual practice may not be. c.Reporting on internal control and risks. The data collected regarding with respect to reporting on internal control and risks was converted into a score for each aspect and then added to arrive at bsg game a score for each company (Refer Appendix III for converting data into scores). The maximum possible score was 5. All companies in the UK achieved a score of 4, which implies that the average score in on Theme, the UK was 4 also (Figure 9). None of the company scored in bsg game tips, the category on attestation by celtine beauty, external auditor on management’s assessment of the company’s internal control.

The requirement to attest is a regulatory requirement in the US under the bsg game, Sarbanes-Oxley Act of 2002. Hence, companies in the UK have not shown an interest in implementing this since it will increase their costs due to payments to the external auditor. One important issue in tears, the quantitative analysis of reporting on internal control and risks is the difficulty in capturing substantial differences in the amount of coverage given to this aspect in bsg game tips, annual reports of companies. Prophase Microscope? All companies state that they have procedures for risk assessment and measuring effectiveness of internal control, but some corporations devote substantial part of their annual report on describing risks and controls. The annual report of BHP explains in depth various risks and control measures (BHP, 2013). The information in the annual report of BHP on internal control is very helpful for investors and lenders. The difference in the coverage to risks and controls is also because of the variation in tips, size and risks faced by businesses. BHP faces many international risks than, as an example, Tesco. Therefore, the reporting on internal control and risks should be viewed in light of the risks faced by a business. Figure 9: UK ‘ Reporting on internal control and risks.

The score of all 5 companies in the US was 5 (Figure 10). This was expected given the regulatory requirement on attestation by external auditor on a company’s internal control. Again, same scores reflect the regulatory requirements. Figure 10: US ‘ Reporting on internal control and risks. Scores were similar and 4 each in the case of 4 companies in Australia; only Sonic Healthcare had a lower score of 3 (Figure 11). This was because there was no summary of process used in reviewing effectiveness of internal controls. The company’s annual report did mention that there is a procedure for reviewing effectiveness, but nothing was mentioned of the process itself. Figure 11: Australia ‘ Reporting on internal control and risks. The score of each company in Germany was also 4 (Figure 12).

Each company scored single point on all aspects of celtine beauty internal control and reporting, expect on the attestation by external auditor of management’s assessment of company’s internal control. Figure 12: Germany ‘ Reporting on internal control and risks. The reporting on internal control and risk does not show significant differences among companies. All firms mention about bsg game tips their internal control and risk procedures. However, the amount of description of risk assessment and controls varies in Poe's of Poetry, annual reports. This can have an impact on investor/lender’s assessment of the financial reporting quality and effectiveness of controls, which is discussed in the next section. V. Financial reporting quality and tips effectiveness of controls. Financial statements are used by many stakeholders to form an opinion about the on Theme, financial performance and financial position of the company. Tips? Existing and under potential investors, lenders, government agencies, employees and suppliers use information in financial statements to tips make economic decisions. Shareholders review financial statements to see trends in past performance to form an opinion about the future earnings of the company. Shareholders are interested in capital gains and dividend income, and therefore they are interested in prospective earnings and risks.

Lenders want to Essay on Theme know whether the debts given by them to the company are secured with sufficient safety margin. Collateral provides the lender with assets that can be used to raise cash if the borrower defaults on the loan (Leitner, 2006). Bsg Game? Lenders also want to know if the celtine beauty, business will generate enough cash in the future to make interest and principal repayments because the collateral has value only to the extent of its market value, and therefore reliance on historic costs may not be the best way to ascertain collateral values Therefore, lenders rely on historic information in bsg game tips, financial reports as well as risk analysis of the management to estimate future cash flows. Between shareholders and lenders, shareholders place more emphasis on the future earnings, and therefore are more interested in risk analysis and internal control. Suppliers are interested in assessing the ability of a company to meet its short-term obligations as they arise.

Government agencies typically use the historic data in financial reports to determine tax obligations of a company, and whether the business is solvent. Current and prospective employees use financial reports to determine whether the haber process, business would be a going concern in the short and medium term. They want the company to be profitable to have assurances about their job prospects, but are less concerned than shareholders about the level of profits and returns. The above analysis shows that various stakeholders use financial reports for economic decision making, but some use it more often than others. Investors and lenders use are interested in all financial reports, whereas government agencies are less likely to review reports unless a company declares or is close to bankruptcy. This suggests that the need for reliability of bsg game tips financial reports is higher in celtine beauty, the case of shareholders and bsg game tips lenders.

Audit committees, internal control and assessment of effectiveness of internal control measures improve the reliability of financial reports. They give more assurance to users of reports regarding the personal, authenticity of financial statements. However, it is difficult for an outsider to observe the bsg game, true effectiveness of these measures. The Blue Ribbon Committee in 1999 argued that audit committee is an important tool in corporate governance mechanism because of its role in monitoring the ‘nancial reporting process of a company (Abbott et al., 2000). Hogan et al. On Theme Of Death? (2008) state that ‘rms with a weak corporate governance structure are more susceptible to reporting fraudulent ‘nancial information. Audit committees and internal control systems are two main components of corporate governance structure to give positive assurance to the users of financial information about financial reporting quality.

Rezaee et al. (2003) state that earnings restatements by public listed companies and allegations of financial fraud statements have increased the attention on audit committee as a means to increase assurance regarding the quality of bsg game tips financial reports. The Sarbanes-Oxley Act of 2002 expanded the formal responsibilities of audit committees. Krishnan (2005) lists three measures to determine audit committee quality: size, independence, and expertise. Independence of an audit committee minimises the influence of the management in the preparation of financial statements, and therefore gives higher assurance to external stakeholders. All companies in the UK, the US and Australia have to show whether members of their audit committees are independent or not. This disclosure increases the reliability of Essay on Theme information in financial reports to the users, and suggests that financial statements of the company are useful for decision making. PepsiCo described in its annual report the steps taken by it to ensure the bsg game, effectiveness of the Audit Committee, including the process to ensure that it consists solely of directors who are not salaried employees and free from any relationship that would interfere with the song in heaven, exercise of independent judgment as a committee member (PepsiCo, 2013). Tips? This increases the assurance to investors and conditions haber process lenders.

The experience and skills of the Board of bsg game Directors is also useful in analysing whether audit committee members have right skills in assessing financial reports. Tesco stated that at least two members of its audit committee had skills to fully review financial statements and Essay other members of the audit committee had an appropriate understanding of bsg game financial matters (Tesco, 2013). This is useful in celtine beauty, giving assurance to investors since the skills of the audit committee members would be useful in detecting and preventing financial statement frauds. However, it is difficult to assess the effectiveness of audit committee members as Fiolleau et al. (2012) stated that management of a company has a major say in hiring both the auditor and bsg game the directors on for the haber process, the audit committee. The implication of this statement is that members of audit committees are likely to be less effective than expected by external stakeholders.

This is bsg game tips difficult to test in real cases but field experiments regarding the tears, procedure adopted by companies for selecting auditors have found limited involvement of the audit committee in the auditor selection decision (Fiolleau et al., 2012). The management of the company is more involved in assessing external auditors, whereas the audit committee serves as a witness to management’s procedures and bsg game approves management’s selection decisions (Fiolleau et al., 2012). This behaviour of audit committee reduces assurance of investors and lenders regarding financial reports. Internal controls have gained importance after the failure of firms like Enron. A company’s internal control procedures includes policies that (1) pertain to the maintenance of records of transactions and dispositions of the assets of the company; (2) provide reasonable assurance that transactions are recorded as necessary to permit preparation of tears in heaven financial statements; and (3) provide assurance regarding prevention or timely detection of unauthorised acquisition, use, or disposition of the bsg game tips, company’s assets (Apple, 2013). Internal control and risks disclosure increase information of stakeholders regarding earnings in the future. A sound system of internal control in a company depends on a regular evaluation of the business and financial risks (Turnbull guidance, 2005). And Beliefs? Risks are uncertainties which can have a negative impact on bsg game, profits.

Therefore, risk management can positively influence on profits of the firm. It is argued that the perceived lack in risk management, especially by the financial services firms, resulted in personal and beliefs, the financial crisis in 2008 (ASX, 2010). This has increased the emphasis on risk management through effective oversight and internal control (ASX, 2010). The disclosure of risk management processes provide further positive assurance to investors as it shows that the bsg game tips, management is taking steps to safeguard their wealth. A review of the annual reports of companies shows more emphasis on Allen Philosophy Essay, internal control in the recent year. The assessment of internal controls by bsg game, external auditors is a regulatory requirement in the US. PepsiCo’s external auditor reviewed the company’s internal control by using the Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (PepsiCo, 2013). The auditors of PepsiCo defined stated that internal control provides reasonable assurance regarding the reliability of song in heaven financial reporting and the preparation of financial statements for external purposes (PepsiCo, 2013). This gives higher assurance to external stakeholders. The objective of the internal control audit by an external auditor is to assess the risk that a material weakness exists within the functions of an organisation, which can have a negative impact on its valuation.

An external auditor’s assessment of internal control systems can result in bsg game tips, an assurance, but not a guarantee to prevent all financial frauds. Sonic Healthcare gives a brief of the risks faced by the company ‘ revenues, interest rate changes and regulations. The description appears to personal and beliefs be customary, but the company discloses the fee structure and roles of bsg game governments in determining revenue of the firm in different countries (Sonic Healthcare, 2013). This is of Death useful for an investor who wants to analyse the impact of bsg game government austerity measures on future revenues of the firm. However, there are inherent limitations in internal controls which imply that they may not prevent or detect financial misstatements. The reporting of the internal control function to celtine beauty the senior management creates doubt about bsg game tips its effectiveness. Celtine Beauty? External stakeholders will be sceptical about the ability of the internal control function to report frauds being conducted by tips, the management. For The Haber Process? Olympus fraud in Japan resulted in heavy losses for investors. The fraud went on for more than a decade before it became public news. This shows that internal control measures were not effective in bsg game, preventing the management from committing the fraud. The above analysis shows that audit committee and on Theme of Death internal reporting on control and risks increase assurance regarding the quality of financial reports to external stakeholders.

The audit committee disclosures are useful in increasing assurance regarding the quality and truthfulness of the historic information. The disclosure of internal control and risk reporting gives higher assurance regarding the future earnings of the bsg game tips, business. However, there are some limitations in both disclosures, but it is better to have these disclosures than not having them. This section of the report discusses how current disclosures can be made more informative to assist in assessing the celtine beauty, transparency and accountability of corporations. A number of recommendations are made to increase transparency and accountability. One of the main observations was the way information was presented in the majority of annual reports. All companies had information as required by their national corporate governance codes. However, in many cases the information seemed to be included in bsg game tips, annual reports to meet the obligations of Essay on Theme being seen as a good corporate entity rather than being done for bsg game tips, the purpose of enhancing transparency.

As an example, all annual reports had information about the Board of Directors in terms of their skills and values and beliefs experience. However, it was only in the case of BHP Billiton that the bsg game, management had taken extra effort to present the information in a graphical and Essay user-friendly manner. The annual report of BHP Billiton showed pie charts with age, skill and location distribution of its Board of bsg game tips Directors. This was much easier to grasp than the descriptions seen in the majority of the values and beliefs, cases. Users of annual reports would find it much easier to look at these graphics for analysing the diversity and experience of the Board of Directors, and therefore it is recommended that companies should adopt similar presentation formats. Currently, the management of a company is bsg game responsible for its internal control over personal values and beliefs, financial reporting. This has both advantages and disadvantages. The advantage is that the bsg game tips, internal control function can quickly get in touch with the management if any issue needs to be reported. If the internal control function were to report to the audit and/or risk committee of the board of directors, there may be delays in communication because of the Allen Essay, less number of meetings of tips audit committees. This may allow the risk or fraud to continue for a longer duration.

The disadvantage of values this reporting structure is that the internal control may find it difficult to highlight an issue if the senior management engages in financial frauds. It is also expected that employees appointed in the internal control function may have been with the company for some time, and therefore may have developed a personal relationship with the senior management. This also makes it difficult to report any violation by the senior management. It is recommended that the annual report of a company should disclose all financial frauds over a certain amount or percentage of equity of the company. This would increase the knowledge of investors and lenders regarding the state of corporate governance within the company. It is also recommended that each company should establish a guideline which should state that if a corporate fraud is more than a certain amount or percentage of its equity, then the internal control function would report to the audit committee with regards to investigation of that fraud. This would increase the independence of the internal control function without overburdening the audit committee with small frauds. This step will increase the faith of bsg game investors in the financial reports of the song tears, company. It is tips also recommended that companies should make effort to ensure that users of annual reports find it easier to obtain information on risks and internal control measures. Risk is an important topic in the majority of annual reports, but information on risk is conditions not typically available in one place in annual reports. Companies mention that they have processes on determining the effectiveness of risks but the actual process is bsg game mentioned in other areas of the report such as ‘Risk management and Essay on Theme discussion’.

Some firms, such as Siemens, provided clear links but others failed to point properly to look for material on bsg game tips, risk management. The content on risk and internal control can be overwhelming for investors, especially individual investors who wish to know about the future prospects of a company but find it too time consuming to go through all content in an annual report. Since risk has a material impact on the future earnings and cash flows, it is recommended that major risk elements and controls in place to Allen mitigate them should be presented in bsg game tips, a bulleted summary somewhere (ideally in early chapters) in an annual report. This will help investors in gaining a better understanding of risks of investing in a business. Annual reports of companies list a number of risk factors which may influence the performance and financial position of the business in the short and long-term. Listing of risks is useful for investors and lenders but again the effort seems to be on meeting the obligatory requirements under the national corporate governance codes of countries. The effectiveness of risk disclosure can be improved by including a risk-ranking matrix in annual reports. This will allow investors to focus quickly on Essay on Theme of Death, major risks and look for steps being taken to mitigate them.

It will also help users of annual reports to see if the management of the firm is prioritising more on areas that need greater attention. Bsg Game? The matrix may not be a complex one ‘ a simple three-tier ranks of high, medium and celtine beauty low ‘ would be sufficient to help users of annual reports. Firms should design and put into practice strong whistle-blowing systems to ensure that employees with knowledge of frauds within the company can report them to the Board of Directors without the fear of being prosecuted. In the case of Olympus, the board of the company fired its CEO for questioning suspicious transactions. Tips? If this was the treatment given to the CEO, employees at lower level could not have thought of reporting the fraud without being severely reprimanded. Protection of employees is celtine beauty important because most external whistle-blowers first blow the whistle internally (Kaptein, 2011). Bsg Game Tips? Thus, developing a system that encourages internal whistle blowing could result in early detection of frauds. In terms of Edgar Poe's Philosophy accountability, there should be more emphasis placed on the accountability of independent and non-executive directors. The Board of Directors are agents of shareholders and bsg game tips it is their fiduciary duty to protect shareholders’ wealth. Currently, accountability rests with the conditions haber process, executive board.

It is recommended that the non-executive directors are also made more accountable because of the impacts of their actions. As an example, the annual report of Nike states that ‘The Board has also determined that Mr. Graf is an ‘audit committee financial expert’ as defined in regulations adopted by the SEC (Nike, 2013, p. 41). Tips? In the event of failure of the Essay, audit committee, the bsg game, designated independent director should be approached first and his actions should be reviewed. This will increase accountability of independent directors and tears in heaven they will take their role more seriously.

There is a risk that some experienced people may not wish to take non-executive director roles because of the bsg game, increased accountability. This has to be weighed in, but the song, loss of wealth of shareholders in a large company due to fraud is more important. The purpose of this report was to analyse and compare corporate governance practices in countries and companies in three main areas: Board of Directors, audit committee, and internal control and risks. Bsg Game? Corporate governance is a useful tool to and beliefs increase faith in capital markets, especially in the case of firms where owners are different from managers. The corporate governance systems across the world have shown convergence, but there are some differences. The corporate governance developments in four countries were briefly reviewed.

The Cadbury Committee played an important role in tips, the development of Allen Philosophy of Poetry Essay corporate governance code in the UK. The codes are similar in the UK, the US and Australia with some minor differences. The US code is stricter after the Enron scandal. The main difference with the German code on corporate governance is bsg game that companies in Germany have two-tier boards. Independence of on Theme of Death directors is important in all countries and was reflected in individual company analysis also.

Size of Board of Directors and diversity (skills) are also important. Actual independence depends upon actions taken by the Board of Directors and is not possible to analyse with the data in annual reports. All audit committees were responsible for auditor review/selection, but their effectiveness cannot be judged from annual reports. Shareholders use historic data to predict future earnings, so they are interested in risks which may reduce earnings and cash flows in the future. Therefore, they rely on audit committees and internal reporting to assure themselves about the quality of financial reporting. All companies had some members on their audit committees who had financial experience.

Some companies disclosed the lead person in audit committees with financial expertise. This increases accountability. It was difficult to observe skills in the case of German companies, as they did not disclose individual audit committee members in their annual reports. Emphasis on internal control has increased and companies disclosed summary of policies for the management of business risks. Bsg Game? Management also reported the effectiveness of their management of material business risks. This gives users of personal values and beliefs annual reports more comfort about the tips, quality of internal controls present in a firm to mitigate risks. However, it is difficult for users to comprehend the actual steps being taken. There should be effort to present major risks and internal control steps in a user-friendly manner to improve the disclosure of risk information.

The report recommended a number of of Death actions which can be taken to increase the effectiveness of disclosures. Bsg Game Tips? Firstly, companies should try to present some key information about directors in a user-friendly visual manner to celtine beauty help readers of bsg game annual reports make better judgements. Secondly, the annual report should disclose all financial frauds over a certain amount or percentage of equity of the company. Thirdly, companies should establish a guideline that if a corporate fraud is more than a certain amount or percentage of celtine beauty its equity, then the tips, internal control function would report to the audit committee with regards to the investigation of that fraud. This would increase the Essay of Death, independence of the internal control function and reduce the potential of financial statement frauds by the management. Finally, in bsg game tips, terms of accountability, it is recommended that independent directors should be held more accountable for song, their work as the lack of their effective actions can cause substantial losses to shareholders and lenders.

Adidas (2013). Annual report 2013. [Online] Available at: http://www.adidas-group.com/media/filer_public/2014/03/05/adidas-group_gb_2013_en.pdf [Accessed 9 April 2014] Apple (2013). Schedule 14A. [Online] Available at: http://investor.apple.com/secfiling.cfm?filingID=1193125-14-8074CIK=320193 [Accessed 9 April 2014] BAE Systems (2013). Annual report 2012. [Online] Available at: http://bae-systems-investor-relations-v2.production.investis.com/ /media/Files/B/BAE-Systems-Investor-Relations-V2/Annual%20Reports/BAE-annual-report-final.pdf [Accessed 9 April 2014]

Banks, E. (2004). Corporate governance: financial responsibility, controls and ethics. Basingstoke: Palgrave MacMillan. Bayer (2014). Annual report 2013. [Online] Available at: http://www.bayer.com/en/annual-reports.aspx [Accessed 9 April 2014] BHP Billiton (2013).

Annual report 2013. [Online] Available at: http://www.bhpbilliton.com/home/investors/reports/Documents/2013/BHPBillitonAnnualReport2013.pdf [Accessed 10 April 2014] CSL (2013). Annual report 2012-2013. [Online] Available at: http://www.csl.com.au/docs/335/826/CSL_AR_2013,1.pdf [Accessed 9 April 2014] Deloitte (2014). Guidance on audit committee. [Online] Available at: http://www.iasplus.com/en-gb/standards/corporate-governance/audit-committee-guidance [Accessed 7 April 2014] du Plessis, J.J., Hargovan, A., and Bagaric, M. (2011). Principles of contemporary corporate governance. 2nd edn, Cambridge: Cambridge University Press. Exxon Mobil (2013). Schedule 14A. Bsg Game? [Online] Available at: http://www.sec.gov/Archives/edgar/data/34088/000119312513152355/d460324ddef14a.htm [Accessed 9 April 2014] German Corporate Governance Code (2013).

German Corporate Governance Code. [Online] Available at: http://www.corporate-governance-code.de/eng/download/kodex_2013/D_CorGov_final_May_2013.pdf [Accessed 8 April 2014] GSK (2014). Annual report 2013. [Online] Available at: http://www.gsk.com/content/dam/gsk/globals/documents/pdf/Annual-Report-2013.pdf [Accessed 10 April 2014] Henkel (2014). Annual report 2013. [Online] Available at: http://www.henkel.com/com/content_data/340610_2014.02.20_FY_2013_annualreport_en.pdf [Accessed 10 April 2014] Jackson, G. (2010). Understanding corporate governance in the United States. [Online] Available at: http://www.boeckler.de/pdf/p_arbp_223.pdf [Accessed 7 April 2014] Kaptein, M. Tears? (2011). From inaction to external whistleblowing: The influence of the ethical culture of organizations on bsg game tips, employee responses to song observed wrongdoing.

Journal of Business Ethics, Vol. 98, Issue 3, pp. Bsg Game Tips? 513-530. Leitner, Y. (2006). Edgar Allen Poe's Of Poetry Essay? Using collateral to secure loans. [Online] Available at: http://www.phil.frb.org/research-and-data/publications/business-review/2006/q2/br_q2-2006-2_using-collateral.pdf [Accessed 7 April 2014] Linde (2014). Annual report 2013. [Online] Available at: http://annual-report.linde.com/annual-2013/servicepages/welcome.html [Accessed 10 April 2014] Lipman, F.D., and Lipman, L.K. (2006). Corporate governance best practices. Hoboken: John Wiley Sons.

Nike (2013). Schedule 14A information. [Online] Available at: http://www.sec.gov/Archives/edgar/data/320187/000032018713000114/nke-2013xdef14a.htm [Accessed 10 April 2014] Pepsico (2013). Schedule 14A information. [Online] Available at: http://www.sec.gov/Archives/edgar/data/77476/000119312513122175/d459507ddef14a.htm#toc459507_7 [Accessed 10 April 2014] Qantas (2013). Annual report 2013. [Online] Available at: http://www.qantas.com.au/travel/airlines/investors-annual-reports/global/en [Accessed 9 April 2014] Rolls-Royce holdings (2014). Annual report 2013. [Online] Available at: http://www.rolls-royce.com/Images/RR_Full%20Annual%20Report__tcm92-55530.pdf [Accessed 10 April 2014] Seek (2014). Annual report 2013. [Online] Available at: http://ir.seek.com.au/Investors/?page=Annual-Reports [Accessed 12 April 2014] Siemens (2014).

Annual report 2013. [Online] Available at: https://www.siemens.com/annual/13/en/download/pdf/Siemens_AR2013.pdf [Accessed 12 April 2014] Solomon, J. (2007). Corporate governance and accountability. 2nd edn, Chichester: John Wiley Sons. Telstra (2014). Annual report 2013. [Online] Available at: http://www.telstra.com.au/abouttelstra/download/document/Telstra-Annual-Report-2013.pdf [Accessed 10 April 2014] Tesco (2013). Bsg Game? Annual report and financial statements 2013. [Online] Available at: http://files.thegroup.net/library/tesco/annualreport2013/pdfs/tesco_annual_report_2013.pdf [Accessed 10 April 2014] Tricker, B. (2012). Corporate governance: principles, policies, and practices.

2nd edn, Oxford: Oxford University Press. Wal-Mart (2013). Schedule 14A. [Online] Available at: http://www.sec.gov/Archives/edgar/data/104169/000130817913000238/lwalmart_def14a.htm#_N10B69 [Accessed 12 April 2014] Appendix I ‘ Board of Directors: Companies data and scores. Scores (scores in brackets) Statement on how board operates: Yes (1); No (0) Size of board: More than 10 (2); Between 7 and 10 (1); Less than 7 (0) Description of skills: Good (2); Medium (1); Low (0)

Number of of Poetry independent directors: More than 75% (2); Between 50-75% (1); Less than 50% (0) Diversity of experience: Strong (2); Medium (1); Low (0) Number of meetings of the board: 6 or more (1); 5 or less (0) Attendance in board meeting: More than 90% (2); Between 75-90% (1); Less than 75% (0) Separation of chairman and CEO: Yes (1); No (0) Number of sub-committees: 5 or more (2), 3-4(1); Less than 3 (0). Appendix II ‘ Audit committees: Companies data and scores. Scores (scores in brackets) Independent of not: Yes (1); No (0) Size of the committee: 5 or more (2); 3-4 (1); Less than 3 (0)

Number of experienced members in the committee: 3 or more (2); 2 (1); 1 or less (0) Number of meetings in bsg game, a year: 6 or more (2); 3-5 (1); Less than 3 (0) Attendance in meetings: More than 90% (2); Between 75-90% (1); Less than 75% (0) Consideration of non-audit fees: Yes (1); No (0) Responsible for external audit review/selection: Yes (1); No (0) Australia – Data Score. Germany – Data Score. Appendix III ‘ Reporting on internal control and risks. Scores (scores in celtine beauty, brackets)

Summary of policies for the management of business risks: Yes (1); No (0) Management to tips report the effectiveness of the company’s management of its material business risks: Yes (1); No (0) Review of effectiveness of internal audit review/control functions: Yes (1); No (0) Attestation by external auditor on management’s assessment of the conditions process, company’s internal control: Yes (1); No (0) Summary of process used in reviewing effectiveness: Yes (1); No (0) Australia – Data Score. Germany – Data Score. Search our thousands of tips essays: If this essay isn't quite what you're looking for, why not order your own custom Business essay, dissertation or piece of coursework that answers your exact question? There are UK writers just like me on hand, waiting to help you. Each of us is qualified to a high level in our area of expertise, and conditions we can write you a fully researched, fully referenced complete original answer to tips your essay question.

Just complete our simple order form and process you could have your customised Business work in your email box, in as little as 3 hours. This Business essay was submitted to us by a student in order to help you with your studies. This page has approximately words. If you use part of this page in your own work, you need to provide a citation, as follows: Essay UK, Dissertation: Corporate governance . Available from: http://www.essay.uk.com/essays/business/corporate-governance/ [06-10-17]. If you are the original author of this content and no longer wish to have it published on our website then please click on tips, the link below to request removal:

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