Use of Symbolism in Cynthia Ozicks The Shawl :: Symbol Analysis The Shawl

In The Shawl, Cynthia Ozick uses descriptive details to engage the reader. The story describes the horror of Nazism. The setting of the story is a concentration camp. The three main characters are Rosa, who was a mother of two daughters, Stella who was fourteen and Magda who was fifteen months. The plot of the story surrounds a magic shawl. The shawl is a major part of the complication, climax and resolution of the story. The magic shawl is the only thing the three starving women have keeping them alive and eventually leads to their demise. The plot of The Shawl ends with a camp guard tossing the infant Magda onto an electrified fence. Ozick's use of symbolism is very important to the story. The author uses symbolism abundantly to help the reader envision the setting. In the beginning of the story, Ozick refers to the baby Magda as, "someone who is already a floating angel" (Jacobs 299). Ozick refers to Magda as an angel throughout the story, "smooth feathers of hair nearly as yellow as the Star sewn into Rosa's coat" (Jacobs 300). Other symbolism within the story, talks of the shawl as the "milk of linen" (Jacobs 300). Beyond the concentration camp, outside of the steel fence, "there were green meadows speckled with dandelions and deep-colored violets: beyond them even father, innocent tiger lilies, tall, lifting their orange bonnets" (Jacobs 301). Past the steel fence was beauty or maybe heaven., but not the poor conditions of the death camp. Of the three characters in The Shawl, Stella is a flat character. She is only part of the story to allow the author to get to the climax. The climax comes when Stella becomes cold, and takes the shawl for warmth. Again, the author uses symbolism, Stella is cold or cruel. Magda is the most dynamic character. She is presented to us first as a quite baby, who is hungry and does not cry. Magda simply sucks on the shawl. When her shawl is taken, she cries and walks wobbly into the yard.

Lactose Tolerance

Lactose is the most important carbohydrate in milk. It cannot be absorbed in the intestine, but needs to be split in two molecules by the enzyme lactase. In newborns the (very rare) absence of the enzyme is lethal unless special food can be provided. Until fairly recently it was considered normal by Western medicine that in older children and adults the activity of lactase was maintained. We now know that this is the rule among west Europeans and their descendants in other countries. In many other populations the continuation of lactase excretion in older children and adults is virtually absent, leading to lactose intolerance (Dobzhansky et al., 1997). Lactose intolerance is manifested by diarrhea, abdominal pain, and flatulence after consumption of, let us say, half a liter of cow's milk (Braly, 1992). This holds for many East Asian groups, Melanesians, Native Americans and for most Africans. Groups of nomadic pastoralists in Africa, such as the Fulani, form a notable exception with high prevalence of lactose tolerance. In southern Europe and in certain regions of India intermediate values (from 30 percent to 70 percent) are found lactose tolerance, a biological, genetic adaptation that is commonly found in populations with a long history of dairying (www.vegsource.com). Populations with this genetic trait have the ability to digest lactose, a sugar found in milk. The intestinal enzyme lactase breaks down lactose into simpler sugars that can be absorbed and metabolized as a source of energy. Lactose also plays a part in the absorption of the calcium in milk. This is especially important when Vitamin D deficiency is present ( Durham 1991:226-228). Durham (1991) has pointed out that the full story is more complicated than was originally supposed, since it involves calcium as well as lactose absorption. Nevertheless, the result is the same. Today, between 70 and 100 per cent of human adults whose ancestors came from long-term dairy-farming areas are lactose-tolerant, whereas the great majority of those who stem from non-dairy-farming areas remain lactose-intolerant. This differentiation must have occurred within the last 10,000 years, and must have been induced by human phenotypes changing their own environments. When the body is functioning normally, lactase breaks down lactose into two simple sugars, glucose and galactose, which are used by the body. But when there is a lack of sufficient lactase, the unabsorbed lactose migrates to the colon, where it becomes fermented by intestinal bacteria and causes gastrointestinal problems. In most humans, lactase activity disappears after infancy. That is, they become more or less lactose intolerant after they are weaned. Although they may be able to drink a small glass of milk without much trouble, if they drink large amounts the undigested lactose gives them diarrhea, bloating, and gas. Even though they do not absorb the lactose in milk as an energy source, they may be able to make use of the protein, calcium, and fat in milk, if they drink small enough amounts to avoid distress and the nutritional losses incurred with diarrhea. Alternately, cultural adaptations such as making cheese or yogurt reduce the lactose content. Presumably, the reason lactose intolerance occurs early in life has to do with the process of weaning. Some children are genetically programmed to stop being able to handle milk once they pass the age of breastfeeding. Although there is no perfect correlation the relationship between lactose tolerance in adults and animal husbandry is striking. Two explanations have been suggested, one cultural, and the other referring to physical qualities of the environment (Flatz & Rotthauwe, 1977). In the cultural explanation it is postulated that the consumption of milk, because of its nutritional value in proteins, should give a selection advantage. Once there were a few individuals who can tolerate milk, this trait could slowly spread through the population over a large number of generations. The fact that there are cattle farming populations with a low frequency of tolerance weakens this hypothesis. In addition, when milk has fermented it is low in lactose content and is digestible in the absence of lactase in the consumer's intestinal tract. The second hypothesis postulates an advantage of lactose tolerance in areas with relatively little ultraviolet sunlight, such as northern Europe. Sunlight plays a role in the production of vitamin D which is needed for calcium metabolism. A too low level of vitamin D leads to rickets, a bone disease. It has been suggested that lactose is an alternative substance to vitamin D in the metabolism of calcium. Another version of this hypothesis bears on the direct absorption of vitamin D contained in milk and milk products. In practical terms, knowledge of lactose tolerance and intolerance is important when proposing food aid programs. Knowing that milk can cause digestive problems helps us understand why recipients of powdered milk as emergency aid have used the milk to whitewash their buildings and have even accused aid programs of being U.S. plots to poison them ( Lerner and Libby 1976:327). Health educators also need to be cautious about over-promoting milk products to ethnic groups, such as Asian Americans, who do not tolerate them well. In evolutionary terms, farming is quite recent on the human scene, and most of the adaptations to it have been cultural rather than genetic. Lactose tolerance is particularly interesting because it shows the coevolutionary interaction between biological and cultural adaptation to the farming way of life. References Attwood, Charles R. Calcium Without the Cow. Retrieved on January 29, 2006 Braly, James, M.D., and Torbet, Laura. (1992). Dr. Braly's Food Allergy and Nutrition Revolution. New Canaan, Conn.: Keats Publishing, Inc. Dobzhansky, T., Ayala, F. J., Stebbins, G. L., & Valentine, J. W. (1997). Evolution. San Francisco: Freeman. Durham, William H. (1991). Coevolution: Genes, Culture, and Human Diversity. Stanford, CA: Stanford University Press. Flatz, G., & Rotthauwe, H. W. (1977). The human lactase polymorphism: Physiology and genetics of lactose absorption and malabsorption. Progress in Medical Genetics, 2, 205–49. Lerner, Michael, and William J. Libby. (1976). Heredity, Evolution and Society. Second ed. San Francisco: W. H. Freeman. Â   Â  

President Abraham Lincoln, Frederick Douglas, and Susan B....

After abolition of slavery, new challenges became present; one of them, the readmission of the Southern states was required into the Union. The goal of Reconstruction was to readmit the South on terms that were acceptable to the North-full political and civil equality for blacks and denial of the political rights of whites who were the leaders of the secession movement (Wormser, 2002). Easier said than done, reconstruction, in the sense originally though by President Lincoln took many years to become a reality due to a series of issues. The Black codes permitted, although dubious, displayed the resistance of the South, this and the lack of opportunities for blacks to owe land, as well as the obstacles they encountered to vote†¦show more content†¦In 1830, Lincoln moved with his family to Illinois and left in 1831 to find work, he got hired to build a flatboat at Sangamon Town (Hickey, 2013). A year later, he was nominated to legislature, but was defeated among thirteen candidates. Between 1833 and 1834 Lincoln was a postmaster, elected for public as a representative to The Illinois House of Representatives and bought a store in New Salem with partner William F. Berry. Already political involved he was elected for a second term in the legislature in 1836. He learned the traits of law in the office of Stuart and Dummer in Springfield, MS., began to practice law in 1839, and argued his first case in The Illinois Supreme court (White, 2009). His marriage to Mary Todd in 1842 produced four children, Robert and Edward. In 1847, Abraham Lincoln issue a resolution to President Polk on behalf of the House. The intention was to clarify if the first blood that was shed on the Mexican War was on American soil or Mexican claimed territory. Lincoln lost the U.S. senate in 1858, to his old friend Stephen Douglas. Elected to the presidency in 1860, he arrived secretly in Washington in February 23 due to treats against his life. Fort Sumter is attacked a nd Lincoln calls for the militia of several Union states to arms, beginning a Civil War that would last for over two years. .he is one of the most admired presidents. In February 1, 1965 Lincoln approved the thirteen amendment, abolishing slavery in the states,Show MoreRelatedEssay about Stowe and Truth2155 Words   |  9 Pageswere both black and white. Around the 1800s slavery was more openly being expressed as being wrong. Many blacks started to speak against their master, some rebelled, some spoke out, and a few literally went out and took action. Harriet Tubman, Frederick Douglas and Sojourner Truth, were all leaders around the time of the 1800s fighting for the suffrage of black-Americans. Sojourner Truth especially was a strong advocate for equal rights around the 1850s, not only just for blacks, but for women asRead MoreFundamentals of Hrm263904 Words   |  1056 PagesContributor Susan L. Verhulst Des Moines Area Community College Ankeny, IA John Wiley Sons, Inc. Associate Publisher Executive Editor Senior Editoral Assistant Marketing Manager Marketing Assistant Production Manager Senior Production Editor Freelance Development Editor Senior Designer Interior Design Senior Media Editor Senior Photo Editor Production Management Cover Design Cover Credit George Hoffman Lise Johnson Sarah Vernon Amy Scholz Laura Finley Dorothy Sinclair Sandra Dumas Susan McLaughlinRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesE SSAYS ON TWENTIETH-C ENTURY H ISTORY In the series Critical Perspectives on the Past, edited by Susan Porter Benson, Stephen Brier, and Roy Rosenzweig Also in this series: Paula Hamilton and Linda Shopes, eds., Oral History and Public Memories Tiffany Ruby Patterson, Zora Neale Hurston and a History of Southern Life Lisa M. Fine, The Story of Reo Joe: Work, Kin, and Community in Autotown, U.S.A. Van Gosse and Richard Moser, eds., The World the Sixties Made: Politics and CultureRead MoreHuman Resources Management150900 Words   |  604 PagesGE Fanuc is a manufacturer of factory automation and control products. Headquartered in Virginia with 1,500 employees, the HR department primarily performed administrative support activities. But when Donald Borwhat, Jr., took over as Senior Vice President of Human Resources, he and his staff began by restructuring and decentralizing the HR entity so that each functional area of the company has an HR manager assigned to it. The HR managers were expected to be key contributors to their areas by becoming

Pros and Cons of Social Media - 1064 Words

Today we live in an era where there is no need to travel around the world to meet loved ones, share memories and stay in touch. Social media can be defined as â€Å"websites and applications that enable users to create and share content or to participate in social networking† (Lubbe). Social networking sites have made it unbelievably easy to talk to friends and families who live far away, and share pictures and videos of every special event in one’s life. The facility however doesn’t end there. Social networking sites such as Facebook and Twitter are also commonly used to pour out emotions and share whatever a person has on his mind. It’s no wonder that a typical teenager and adult in the 21st century spends quite some time of their day on such social networking sites. Since every action has some kind of reaction social media affects people in various ways. The most prominent effect is on teenagers since they are the most popular and common users. However social media does not only affect teenagers but also adults in various parts of their life including education, work place, and social life. Social media can be harmful but at the same time it can be beneficial; it all depends on the way it is being used. Students of Dow Medical University of Pakistan conducted a study to evaluate the effect of Facebook on the social life, health and education of medical students. The study was conducted by getting 1000 participants to complete a questionnaire. The result of this study showedShow MoreRelatedPro And Cons : Pros And Cons Of Social Media852 Words   |  4 PagesPros and Cons of Social Media Social Media is a place on the internet where someone can talk or interact with friends, family and/or associates. There are various types of social media and different ways of accessing it. People can go on social media through a phone, computer, tablet, or even a smart watch and there are many different types of social media like Snapchat, Facebook, and Instagram. Decades ago, the most anyone had was a phone to call someone else on but the phone was connected to aRead MorePros And Cons Of Social Media864 Words   |  4 Pagespresent time social media is very popular for the social connectivity especially among the college students because they can make groups and can stay connected with each other. every coin has two sides so social sites has too many benefits, but it has disadvantages also. Let’s discuss Pros and Cons of social media. WHAT IS SOCIAL MEDIA Social media are web-based communication tools that enable people to interact with each other by both sharing and consuming information. Social media is a phrase thatRead MorePros And Cons Of Social Media740 Words   |  3 PagesThere are many pros and cons to social media so I am indifferent about this topic. 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Relationships can exist through people across the world through social media and can produce more emotional bonds with friends that you can see everyday. On the other hand, social media also could present conflicts due to the fact that some of these relationshipsRead MoreThe Pros And Cons Of Social Media1454 Words   |  6 Pagestechnology happening from the I-Mac Pro, to the iPhone 8, who knows what else the future will hold. But not only are there new technologies coming out, but also new sites. Sites that can be used from all over the world with people from everywhere using it. Many sites have gotten new updates to make them more popular such as Instagram, Snapchat, Twitter, and even Facebook. But would that be a good or bad thing? Many people can agree there are some good things about socia l media, but there can also be bad outcomes

Vsm Group Examination of Strategic Position and...

1. INTRODUCTION Johnson, Scholes and Whittington (2005, p. 9) define strategy as the direction and scope of an organisation over the long term, which achieves advantage in a changing environment through its configuration of resources and competencies with the aim of fulfilling stakeholder expectations. Strategy is therefore the long term direction of an organisation. Strategic Management can be defined as the art and science of formulating, implementing, and evaluating cross-functional decisions that enable an organisation to achieve its objectives (David 1999, p. 9). Strategic management therefore focuses on the activities of the organisation that contribute to the achievement of organisational success. These†¦show more content†¦3.1. PESTEL Political variables †¢ Political stability in Sweden and the United States. †¢ The prevalence of foreign trade regulations in the USA. Economic variables †¢ Decline in demand for sewing machines in past two decades. †¢ Decline in industry profitability. †¢ Low sales in respect of Pfaff within three years of acquisition. †¢ High production costs in the German Pfaff plant. †¢ Investment by Juki and other industry players into the US market. Socio-cultural factors †¢ Not using a consultant for the strategic planning weekend meeting made the strategy process unstructured and was a shift from the company’s way of doing things. †¢ Encouraging participation in the strategy process by middle management through a series of seminars. †¢ The adoption of the strategy document changed workers’ attitudes. The strategy document served as a guide on operational matters. The mission statement was frequently promoted in the company’s public relations. †¢ Focus shift from technical features to customer satisfaction. Technological variables †¢ Extended support for business development to encourage retailers to carry the Husqvarna Viking product line exclusively. †¢ Cooperation with Jo-Ann Fabrics Crafts, a large retailer of fabrics with over a thousand stores throughout the USA, setting up small sewing machine outlets inside their fabric stores.Show MoreRelatedVsm Group Strategy Essay4776 Words   |  20 PagesIntroduction VSM Group manufactures markets and sells consumer sewing machines, holds a leading position in the medium to high-end segments of household sewing machines on the world market. After redirection, VSM had carried out a set of strategies to pull itself from inferior position into an enjoyable place. In this report, the strategic position of VSM in 1997 will be analyzed first, along with three divisions, the environment, strategic capability, expectations and purposes. Strategic options willRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pagesand 15 case examples which have been chosen to enlarge speciï ¬ c issues in the text and/or provide practical examples of how business and public sector organisations are managing strategic issues. The case studies which follow allow the reader to extend this linking of theory and practice further by analysing the strategic issues of speciï ¬ c organisations in much greater depth – and often providing ‘solutio ns’ to some of the problems or difï ¬ culties identiï ¬ ed in the case. There are also over 33 classicRead MoreOperational Management36687 Words   |  147 Pagesthe publisher REF: OPS 2013 Operations Management TABLE OF CONTENTS Section Introduction 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Operations and Productivity Operations Strategy in a Global Environment Total Quality Management Forecasting Design of Goods and Services Process Strategy and Capacity Planning Location Strategies Human Resources, Job Design and Organisational Effectiveness Supply Chain Management Inventory Management and JIT Systems Aggregate Scheduling Materials Resources Planning

Freud’s Psychoanalytic Theory Free Essays

In the twentieth century, Sigmund Freud, had been labeled as the father of psychoanalysis. Working with many great theorists in his lifetime, they helped him expand his thinking too create many theories of his own, one in particular, the psychoanalytic theory. Even though many theorists did not agree with his theory, because of his addiction to cocaine, many believe he was one of the greatest. We will write a custom essay sample on Freud’s Psychoanalytic Theory or any similar topic only for you Order Now Sigmund Freud was born in Moravia in May 6, 1856 into Jewish parents. In 1860 his family migrated to Vienna, where he resided for about eighty years. He then left Vienna moving to London after the Nazis overran Austria. Since when he was young, Freud wanted to be a scientist. In 1873, Freud enters the medical school of University of Vienna, graduating eight years later. (Hall, 1970) In 1886 He married to Martha Bernays and opened his own practice. (Wollheim, 1971) After studying and working with Jean Charcot a French psychiatrist and Joseph Breuer a Viennese physician, Freud realized that Charcot’s hypnosis treatment was not impressive and Breuer’s conservative view on sexual conflict where the cause of hysteria left Freud working alone.Working alone helped Freud form the foundation of psychoanalytic theory. (Hall, 1970) Psychoanalytic theory is the belief that a dynamic struggle takes place within the human psych between unconscious forces. That’s where the structure of personality takes place. The structure of personality is made up of three main mental entities, Id, Ego, and Superego. Id operates only in the unconscious mind containing basic animal drives as instinctual impulses, hunger, thirst, sex, and aggression.Id follows the pressure principle and demand for instant gratification. Ego represents reason and good sense. Id organizes the ways to handle the delay of gratification by coping with frustration by operating in the reality of principles, seeking to satisfy instinctual demands in way that are practical and socially acceptable. Ego attends to avoid social disapproval. Superego is the interval moral guardian or conscience. Develops by internalizing the moral teachings of parents or other significant others.The ego has to make the compromise between the id and superego. (Quigley, 1998) In the end, balance and interactions of these three parts is determined by our behavior and our ability to meet the life challenges we face. To understand it better in a criminology way an example of the theory would be John is at the mall and sees the diamond on a ring shine right on him and his id thinks, â€Å"I’d like to go and snatch it right off the show case. The ego then says, â€Å"Wait there’s not enough people, you’re in a plain site, let’s wait for the room to get busy. † The superego then says, â€Å"Wait, you can’t do that, you can pay for it. † In 1880s Sigmund Freud started experimenting with cocaine. He believed that cocaine lifted his spirit when he was at a low period in his life. Freud stated that with brilliant success he was able to observe the effects cocaine took on him when he used small doses, regularly for depression and against indigestion. Cocaine) Because of this experimenting stage many has challenge Freud psychoanalytic theory. In practically, Darwin, who critisized Freud theory because it was generated by confusions arising Freud long standing use of cocaine. (Freud, 2010) Also, Breuer, a mentor and friend, disagree with Freud when it came to talking treatment for hysteria because sexual desires lay at the bottom of all these hysterical neuroses and like stated before Breuer was conservative towards the subject. (Boeree, 1997)In 1939, Sigmund Freud died of cancer to the mouth and jaw, after battling it for almost 20 years. Some of Freud’s ideas are tied to his culture and era; other ideas are not easily testable. Some may even of Freud’s own personality and experiences. But Freud was a great observer of the human condition, and enough of what he said has meaning today that he will be a part of personality textbooks for years to come. Even when theorists come up with dramatically different ideas about how we work, they compare their ideas with Freud’s. How to cite Freud’s Psychoanalytic Theory, Papers

Auditing Services Free-Sample for Students-Myassingnmenthelp.com

Questions: 1.Using the 30 September 2011 Trial Balance Calculate Planning Materiality and Include the Justification for the basis that you have used for your Calculation.2.Discuss the Ratios Indicating a Significant or an Unexpected Fluctuation. 3.Prepare a Common-Size Statement for the Balance Sheet of Cloud 9, use Total Assets as the basis for the Balance Sheet. Comment on any Audit Implications revealed by your statement.4.Which Specific Areas do you Believe should receive Special Emphasis during your Audit? Consider your discussion of the Analytical Procedures Results, Comments on the Common-Size Statement and as well as your preliminary estimate of Materiality. Answers: 1. As per the statement given in the ninth paragraph, the auditor should include the materiality during making the decisions based on audit procedure, extent, nature and timing. It has been further seen that the materiality needs to be taken into account for the various types of the effect, which is seen to be associated to the misstatement (Garg and Bawa 2016) . The 12th Paragraph of the ASA 320 provided the auditor whit the necessary information for the preliminary assessment of the materiality. It further considers both the qualitative and the quantitative aspects (Nawal Kasim and Zuraidah Mohd Sanusi 2013). Statement for Planning Materiality Particulars Amount (31-12-2011) Percentage (%) Planning Materiality PBT $ (3,315,804.00) 5% $ (165,790.20) Total Turnover $ 37,554,250.67 5% $ 1,877,712.53 Total Assets $ 24,100,296.00 0.50% $ 120,501.48 Equity $ 3,314,193.00 1% $ 33,141.93 Table 1: Materiality Planning (Source: Created by Author) The computations shown above are able to select the appropriate auditor. However, the company has incurred losses during the period and hence the level of materiality cannot be based on the PBT (Rikhardsson and Dull 2016). There have been several reasons identified to select the revenue for reflecting the proper data for the large organizations and showing their scale of operations in the materiality level. In the given case the materiality level has been able to be selected based on 5% of the turnover that comes to $1877712.53. This further shows that the auditor will be able to depict the misstatement, which is higher than the materiality level. On the contrary, in case the materiality is seen to be higher in compare to the selected procedures then the audit process will be state on the truth and assure fairness in the financial statement (Ye and Simunic 2013) 2.The various types of the analytical aspects of the study is able to show the financial information which are seen to be related to the non-financial and the financial data. It has been further seen that the various types of the considerations made in the report has been shown with the risk assessment based on the financial ratios(Messier 2014). Statement showing significant financial Ratios Particulars Formula 9/30/2011 12/31/2010 Liquidity Ratio Current Ratio Current Assets /Current Liability 2.02 1.38 Quick ratio (Current Assets- Inventory- prepaid Expenses) /Current Liability 1.38 0.97 Solvency Ratio Debt to Equity Ratio Debt/Equity 2.72 1.68 Times Interest earned Income before interest expenses/interest earned -1.77 2.91 Profitability Ratio Net Profit Ratio Net Profit/RevenueX100 -9% 3% ROE Net Profit/ Share holders Equity -0.75 0.18 Table 2: Significant financial Ratios (Source: Created by Author) The table shown above is able to show the relevant calculations, which are seen to be related to the different factors, associated to the depiction made in the financial statement of the company. The various types of the evaluation of the report has been seen to based on the different ratios shown in form of profitability ratio, solvency ratio and the liquidity ratios(Jans, Alles and Vasarhelyi 2013). The table shown above is able to determine the ability of the company to generate profit from the various types of the operations. It has been further seen that the company has been able to earn a positive net profit during 2010, while on the other hand it has incurred loss in 2011. The various types of the depictions made in the form of the financial statement has been further able to show that the company has been able to make the significant amount of the profit based on the various type the considerations made in form of the amount of profit earned by the investment made by the shareholders (Semer 2013). 3. Common Size Balance sheet Particulars 2010 Percentage 2011 Precentage Current Assets Cash $ 1,753,765.00 7% $ 245,965.00 1% Trade Rceivables $ 10,701,064.00 44% $ 10,552,109.00 44% Inventory $ 6,263,242.00 25% $ 5,924,156.00 25% Financial Assets $ 4,075,205.00 17% $ 4,469,759.00 19% Prepayment and other assets $ 666,054.00 3% $ 1,112,028.00 5% Total Current Assets $ 23,459,330.00 95% $ 22,304,017.00 93% Non Current Assets 0% PPE $ 852,965.00 3% $ 1,449,330.00 6% Deffered Tax Assets $ 277,559.00 1% $ 346,949.00 1% Total Non current Assets $ 1,130,524.00 5% $ 1,796,279.00 7% Total Assets $ 24,589,854.00 100% $ 24,100,296.00 100% Current Liabilities Payables $ 8,413,818.00 45% $ 10,323,185.00 50% Interest Bearing liability $ 8,240,091.00 44% $ 149,354.00 1% Current tax liability $ 207,893.00 1% $ 159,866.00 1% Provisions $ 189,015.00 1% $ 401,658.00 2% Total Current Liability $ 17,050,818.00 91% $ 11,034,063.00 53% Non Current Liability Deffered tax Liabilities $ 170,284.00 1% $ 198,647.00 1% Interest bearing liabilities $ 1,500,000.00 8% $ 8,872,482.00 43% Provisions $ 79,556.00 0% $ 680,911.00 3% Total Non Current liability $ 1,749,850.00 9% $ 9,752,040.00 47% Total Liabilities $ 18,800,668.00 100% $ 20,786,103.00 100% Net Assets $ 5,789,186.00 $ 3,314,193.00 Equity $ 5,448,026.00 94% $ 5,448,026.00 164% Reserves $ (259,498.00) -4% $ (247,638.00) -7% Accumulated Profit/ loss $ 600,658.00 10% $ (1,886,195.00) -57% Total Equity $ 5,789,186.00 100% $ 3,314,193.00 100% Table 3: Common Size Statement (Source: Created by Author) The depictions made in the table shown above has bee able to state the viability of the balance sheet of the company. It has been further seen that the common size of the statement has been able to measure the various types of the factors, which are seen to be based on the various considerations made in terms of 2% decrease in the noncurrent assets of the company from 2010 to 2011. The various type of the analysis made in noncurrent asset has shown an increase from 2010 to 2011. The various types the considerations made in the report is further able to show the different types of the factors of the evaluation has stated a decrease in the total current liability from 2010 to 2011(Hardy and Laslett 2015). On the contrary, it has been seen that the company has been able to show decreased proportion of the non-current liability from 2010 to 2011. The above table shows the areas in which the auditors need to make the necessary improvements (DeFond and Zhang 2014). 4.To Suzie Pickering, Audit Senior, RE: Problems areas and other concern Sir, The memorandum is aimed to show the material misstatement, which is present in the financial statement of the company. In the analysis process of the financial statement, it can be seen that the company has been able to increase the total revenue. This is identified as a positive development of the company. Despite of the increasing revenue, it can be seen that the overall profit of the company has declined. Based on the various analysis it can be discerned that the main reason for the decline in the profit has been identified that due to the increasing amount of the other expenses and the borrowing cost. It has been further seen that the expenses based on the ordinary activity has been seen to be related to the various types of the activity in terms of the by 42% and 23% respectively. Hence, it can be said that the audit procedure should provide special emphasis on the relevant area of expenses. It has been further seen that the auditor should be able to apply the appropriate method to determine the misstatement consistently. The evaluation of the overall depictions made in form of the increasing expenditure has been shown below as follows: Thanking You Regards Statement for Profit/Loss Particulars Amount Amount Amount Change % 12/31/2010 9/30/2011 12/31/2011 Revenue $ 34,300,042.00 $ 28,165,688.00 $ 37,554,250.67 9% Cost of Borrowings $ 748,106.00 $ 798,611.00 $ 1,064,814.67 42% Expenses from ordinary activity $ 32,122,122.00 $ 29,575,856.00 $ 39,434,474.67 23% PBIT $ 1,429,814.00 $ (2,208,779.00) $ (2,945,038.67) -306% IT Expenses $ 378,074.00 $ 278,074.00 $ 370,765.33 -2% Profit available to the members of the company $ 1,051,740.00 $ (2,486,853.00) $ (3,315,804.00) -415% Table 4: Statement of Income (Source: Created by Author) References DeFond, M. and Zhang, J. (2014) A review of archival auditing research, Journal of Accounting and Economics, 58(23), pp. 275326. doi: 10.1016/j.jacceco.2014.09.002. Garg, N. and Bawa, S. 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