Customer Satisfaction of Standard Hotels in Tagaytay City Essay Example for Free

Customer Satisfaction of Standard Hotels in Tagaytay City Essay Introduction The hotel industry grew with travel, as people needed places for shelter and food along the routes they travelled, whether by land, water or air. The hotel industry is, therefore, one of the oldest endeavors in the world. (Andrews, 2009) Owners of the hotel realized that a customer has their own demand in services and facilities, that is why they developed what the hotels are offering before through what are the customer’s needs. The Hotel Proprietors Act 1956 provides a clear definition of a hotel: An establishment held out by the proprietor as offering food, drink and, if so, required, sleeping accommodation, without special contract, to any traveler presenting himself who appears able and willing to pay a reasonable sum for the services and facilities provided and who is in a fit state to be received. Hotels can be classified into different types according to their target market, size, location, facilities or ownership. (Baker.,Huyton., Bradley., 2000) Recently, the hotel industry trends towards separating the services sector between hotels. Many hotels nowadays offer recreation for a particular group of tourists. Popular family hotels, hotels for the newlyweds and hotels for people with disabilities, each of them has its unique set of services. Among the services that are indirectly related to the customers, that means that they are not involved in direct care of guests, are marketing service and bookkeeping of the hotel. Reservation, once considered one of the main hotel services, today has become an anachronism. Nowadays, in order to book a hotel clients use the services of the major tour operators. Online booking through the numerous tourist online services is getting increasingly popular. Booking.com says it offers 202,842 hotels globally. STR Global estimates that there are 187,000 hotels, offering 17.5 million guest rooms, around the globe. The Priceline Group’s supply included 200,900 hotels through March 19, Susquehanna estimates, and during the first quarter it was adding about 1,541 properties (hotels, apartment hotels, motels, hotels, residence hotels, BB’s and guest houses) per week. (tnooz.com, 2012) In the Philippines, hotels can be classified into four categories: De Luxe class, First class, Standard class, and Economy class. The higher the star rating of the hotel is, the higher its luxury level. De Luxe has 30, First class has 16, Standard has 83 and Economy has 43 as of September 2011. (tourism.gov.ph, 2011) One of the famous tourist destinations is Tagaytay City. In order for the place to accommodate guests; they have nine hotels that were accredited by the Department of Tourism. Standard Hotels offer an affordable stay and provide all basic amenities to the tourists. These hotels are considered as the best option for all those people who look out for affordable accommodations and dont find it sensible wasting money over unnecessary facilities. (EzineArticles.com) Republic Act No. 7160 otherwise known as the Local Government Code of 1991Section 5. Requirements for a standard class hotel: Location, Bedroom facilities and furnishings, Front office/reception, Housekeeping, Food and Beverage, Engeering and Maintenance, General Facilities, Service and Staff, Special Facilities. (tourism.gov.ph) Background of the Study Tagaytay has a lots of business establishments that can affect ones operations. There are a lot of hotels and establishments in Tagaytay that offer different accommodations, amenities and services such as Bed and Breakfast, Inns, Apartment Hotels, Apartel and other establishments located in Tagaytay City. Hotel Dominique welcomes the guests into a charming European – style chalet in the cool countryside of Tagaytay. The guests can hole up in a Balinese suite or cabana with direct access to the pool. But they’re more than just one place to stay. Hotel Dominique imparts the feeling of â€Å"home† when they greet guests with the warmest of smiles and attend you your needs promptly. And whether the guests spend their days sampling their signature dishes or getting a massage, guests can always come back to a room that looks like the very first day they saw it. (hoteldominique.net,2011) Hotel Kimberly nestled close to Tagaytay City’s cafà © district. It offers elegant accommodation, modern facilities, and genuine hospitality of its friendly and efficient staff. All these set against the floral landscapes, breathtaking scenery, year-round cool climate, and wonderfully idyllic atmosphere of Tagaytay City. (hotelkimberly.com, 2012) The Lake Hotel Tagaytay offers charming, unbelievably serene spaces. With each reasonably priced accommodation you’re sure to finally be in a place where everything becomes unforgettable. (thelakehotel-tagaytaycity.com,2010) Discovery Country Suites in Tagaytay focuses only on giving you these special moments that you simply will never simply forget. Whether being awed by breathtaking views of Taal Volcano and Lake or lounging away at our distinctively themed rooms, every second spent here should be savored. For some, these uninhibited pleasures may seem trivial and even insignificant. But it is these little moments that inspire us the most. (discoverycountrysuites-tagaytay.com,2012) One Tagaytay Place Hotel suites offers a refreshing vibe of Tagaytay, let our hotel’s cozy rooms and amenities tickle your senses. Stay in bed a little longer and enjoy the sumptuous comforts of a richly furnished guestroom. Indulge in local and international cuisine, Tagaytay delicacies, spa treatments, and other pleasurable choices. Go celebrate life’s most important events with friends and family at the Aurora Grand Ballroom. Live that perfect day at One Tagaytay Place Hotel Suites. (onetagaytayplace.com,2012) Days Hotel Tagaytay is an affordable luxury. An ambiance of carefully cultured elegance.Architecture, appointments and amenities of distinction.Outstanding customer service.Awesome cuisines from all over the world.Addictive flavors and captivating tastes.Creature comforts without compromise.Dedication to enhancing everyday expectations.Pleasant surprises that ensure every guest leaves happy. It all comes together in the Best Value under the Sun. (dayshotel.ph, 2012) Statement of the Problem This study will determine the level of guests satisfaction experienced by the customers through the services they offer and help to improve their services on guests. Specifically, the study sought to answer the following questions: 1. What is the profile of the respondents in terms of: a) Age b) Gender c) Educational Attainment d) Monthly Income e) Place of Origin 2. What are the levels of guest satisfaction of Standard Hotels in Tagaytay in terms of: a) Accommodation b) Front Office Service c) Facilities and amenities d) Food and Beverage Service 3. Is there a significant difference between the ratings of the respondents based on the criteria set by the Department of Tourism on the different services provided to guests by standard hotels in Tagaytay City? 4. Is there significant relationship between the profile variable of the respondents to the ratings on there level og satisfaction? 5. What action plan can be proposed? Significance of the Study This study will be beneficial to the following: Province of Cavite. This study will benefit by knowing the strategies on how to encourage tourists to visit Cavite by means of this, Cavite may attract more tourists because of the quality of the rendered services and accommodation by the hotels. Tagaytay City. This study will benefit by improving or increasing the tourists arrival in Tagaytay City. Hotel Industry. This study will benefit by helping the hotel industry to improve their service and products to the better service and strategies of their competitive life. As well as the management and staff of the hotel, and also the customers. Students. This study will benefit by helping the students to have an idea concerning the service of an establishment, which can make their study easier and realistic. Future Researchers. This study will benefitby using our study asreference or source of other studies to be conducted. Scope and limitation The researchers cover the guest and employees of standard hotels in Tagaytay city. The study is limited to six (6) standard hotels accredited by Department of Tourism in Tagaytay city. They are the respondents of the study. They will evaluate and analyze the whole production of standard hotel in Tagaytay city.The researchers will conduct a survey to 120 respondents, 20 respondents per standard hotel. Definition of Terms Accommodation- is anything done to adjust with the expectations of others. It is equated so as to address needs and wishes or to reconcile contradictory interpretations of things. Accreditation is a process in which certification of competency, authority, or credibility is presented. Amenities- Something that contributes to physical or material comfort. things that make you comfortable and at ease. Anachronism – an error in which a person, object, event, etc., is assigned a date or period other than the correct one. Department of Tourism – is the executive department of the Philippine governmentresponsible for the regulation of the Philippine tourism industry and the promotion of the Philippines as a tourist destination. Facilities – something designed, built, installed, etc,. to serve a specific function affording a convenience or service. Food and Beverage – which is the sector/industry that specializes in the conceptualization, the making of, and delivery of foods. The largest are in restaurants and bars, including hotels, resorts, and casinos. Front Office – welcomes guests to the accommodation section: meeting and greeting them, taking and organizing reservations, allocating check in and out of rooms, organizing porter service, issuing keys and other security arrangements, passing on messages to customers and settling the accounts. Guest – a person who receives the hospitality of a hotel, a city. A person who patronizes a hotel, restaurant, etc. for the lodging, food, or entertainment it provide. Guest Satisfaction is a measure of how products and services supplied by a company meet or surpass customer expectation. Satisfaction an act of satisfying; fulfillment; gratification. The state of being satisfied or contentment. . The researchers cover the guest and employees of standard hotels in Tagaytay City. The study is limited to six (6) standard hotels accredited by Department of Tourism in Tagaytay City. They are the respondents of the study. They will evaluate and analyze the whole production of standard hotel in Tagaytay city. The researchers will conduct a survey to 120 respondents, 20 respondents per standard hotel. Definition of Terms Accreditation – is a process in which certification of competency, authority, or credibility is presented. Anachronism – an error in which a person, object, event, etc., is assigned a date or period other than the correct one. Department of Tourism – is the executive department of the government responsible for the regulation of the Philippine tourism industry and the promotion of the Philippines as a tourist destination. Guest – a person who receives the hospitality of a hotel, a city. A person who patronizes a hotel, restaurant, etc. for the lodging, food, or entertainment it provides. Guest Satisfaction – is a measure of how products and services supplied by a company meet or surpass customer expectation. Satisfaction – an act of satisfying; fulfillment; gratification. The state of being satisfied or contentment.

The Bag of Weed :: Personal Narrative Essays

The Bag of Weed "Come on, it's just one hit, no one will ever find out." We all gathered around the pipe, anxiously awaiting our turn. It was 1:00 in the morning and everyone was asleep, including the dean, or so we thought. Earlier that morning, a friend came up to me excitedly announcing her purchase. She had gotten a bag of weed. I showed a look of approval, not quite caring or knowing what was ahead. I soon would be part of that deal, but at a much higher price. After the evening activities, we all piled back into the dorm and started heading to each other's rooms. It was a Friday night, and it was nearly impossible to go to bed before 12:00. As our group of friends all sat there, the idea of getting stoned got thrown into the pot. Being at a Christian school, not very many of us had ever done that before, especially not in the dorm. "There's a first time for everything," one of the girls piped in. We all agreed it would be fun, but knew the consequences if we were to get caught. After contemplating it all, we decided to at least wait until 1:00, when everyone started going to bed. The time passed quickly as we discussed our plan. We would make a pipe out of an empty pop can, put towels under the door to help stop the smoke from leaking out, and turned on the fan by the window so it would help blow the smoke out. We definitely had it all figured out. The weed was brought out, and placed ever so carefully on the can. We passed it around, and one hit turned into two and two into four. By that time we were all laughing hysterically, obviously needing nothing to laugh at. After we put the weed away, we sat there laughing, joking, eating and just having fun, thinking we were good to go. Minutes later, a knock came at the door, making each of our heart beats come to a halting stop. As the door opened, the dean appeared like a ghost in the night and we all knew we were busted. "Where's the cigarettes?" she asked. We all sat there, looking dumbfounded, and wishing it were only cigarettes because the consequences for that were less severe. She stood at the door for a few minutes, staring at us with a look of complete disappointment on her face, before walking out the door, shutting it behind her.

Assurance Hand Note in Kl

Mahedi 01914919285 Subject: Assurance Level: Knowledge Chapter: 1 (Concept of & Need for Assurance) Assurance: a conclusion of an opinion designed to enhance the degree of confidence of the intended users by evaluating or measuring of a subject matter. Assurance engagement: is a process by which a practitioner can obtain the authority to express a conclusion opinion about the outcome of the evaluation or measurement of a subject matter against criteria to enhance the degree of confidence of the intended users. Key elements of assurance engagement: †¢ †¢ †¢ †¢ †¢ Three parties A subject matter Suitable criteria Sufficient criteria ReportReasonable assurance: is the high but not absolute level of assurance, depends on evidence obtaining during the time of audit. Importance and benefits of assurance: †¢ †¢ †¢ †¢ †¢ †¢ Independent professional opinion Confidence Prevention of error and fraud Acceptance Recognition/reliability Credibi lity True: that id factual, confirmation and reality Fair: free from discrimination and bias Assurance never be absolute: assurance provider never obtain the absolute level of assurance due some limitations. So assurance never be absolute. Limitations of assurance engagement: †¢ †¢ †¢ †¢ †¢ †¢ Over see the preparation of F.S. Inherent limitation Evidence obtain Test basis checking Estimates Nature of assurance report Tarek 01712-049032 †¢ †¢ Short time Shortage of man power Assurance engagement process: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Obtaining the engagement Continuous risk assessment Engagement acceptance Scope of the engagement Planning the engagement Obtaining evidence Evaluation the result of assurance work Concluding and reporting on the engagement Reporting to the engagement parties Keeping record Audit: the objective of an audit of F. S. is to enable the auditor to express an opinion whet her the F. S. re prepared, in all material respects, in accordance with an applicable financial reporting framework. There are many issues users want assurance on: * Value for money studies †¢ Circulation report †¢ Cost/benefit report †¢ Due diligence †¢ Review of specialist business activities †¢ Internal audit †¢ Report on website security †¢ Fraud investigations †¢ Inventories and receivables report †¢ Internal control report †¢ Reports on business plans or projections Examples of assurance engagement †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Local authority audit Bank audit Insurance audit Pension scheme audit Charity audit Solicitors audit Environmental audit Branch auditExpectation gap: difference between expectation level and practical audit performance. Tarek 01712-049032 Company Act: 1994 Chapter: 2 (Process of Assurance) Scope/step/process of assurance engagement: †¢ †¢ †¢ †¢ †¢ Source of information of new client Enquiries from other source Document review Previous auditor Review rules, regulation and standards Assurance engagement letter: 1. Starting: †¢ †¢ Flow of communication auditor Vs client Address- To responsible parties/client 2. Body: †¢ †¢ †¢ †¢ Introduction/reference Management and auditors responsibility to F. S. Scope of audit work-test limitation Other responsibilities . Conclusion: †¢ †¢ Audit fees and other charges Conclusion Para (depend on nature of business) Audit accepting an engagement: †¢ †¢ †¢ †¢ Proposed auditor must communicate with previous auditor (on the permission of client). If their audit engagement date is valid Refusal reasonable cause If any fraud/error in the client Assurance appointment considerations: †¢ †¢ †¢ †¢ Ensure professionally qualified Ensure existing resources are adequate Obtain reference Communicate with previous auditor. Tare k 01712-049032 ** Read interactive questions and self test from manual. Chapter: 3 (Planning and Assignment)Planning: is a process by which assignment will be performed in an effective manner. Audit plan: is a process by which auditor will perform all activities regarding audit in an effective manner. Audit strategy: is a technique which sets scope, timing and direction of the audit and guides the development of the audit plan. Importance/requirements of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ Appropriate attention to important areas Identify potential problems and resolve timely Ensure the audit work done properly and organized way Assigned the audit work to the member of audit team Direction and supervision of audit work Facilitate review of workStructure of audit plan: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Ethical requirements Ensure team of engagement Establishing audit strategy Development audit plan including risk assessment proced ure/audit test Determining the relevant characteristics Discovering key dates for reporting & others Determining materiality & preliminary risk assessment Consideration team members availableTarek 01712-049032 Key elements of an overall audit strategy: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Understanding the entities environment Understanding the accounting & internal control system Risk and materiality Consequent nature, timing and extent of procedures Co-ordination, direction, supervision and review Other matters Budget and fees StaffingProfessional skepticism: An attitude of professional skepticism means the auditor makes a critical assessment with questioning mind, of the validity of audit evidence obtained and is alert to audit evidence that contradicts or bring into question, the reliability of documents and responses to enquiries and other information obtain from management and those charged with governance. Analytical procedure: means evaluation of f inancial information made by a study of possible relationship among financial and non-financial data.Sources for risk assessment by using analytical procedure: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Interim financial information Budget Management information Non-financial information Bank and cash records VAT returns Board minutes Show ratio analysis formula (manual page 50) Materiality: relates to the level of tolerable error that affects the decision of users and accountant. Tolerable error: the maximum error that an auditor is accept in a class of transactions or balances in the F. S. Tolerable error percentage (%): On sales 0. 5-01% Gross profit 0. -1% Total asset 1-2% Net asset 2-5% Profit before tax 5% Profit after tax 5-10% Tarek 01712-049032 Audit risk: the risk is define, that auditors give an inappropriate opinion on the F. S. Audit risk: material misstatement risk (for co. ) + detection risk (for auditor) Material misstate risk = inherent risk + control r isk Inherent risk: the susceptibility of an account balance or class of transaction to misstatement that could be material individually or when aggregated with misstatements in other balances or classes assuring there where no related internal controls.Characteristics of inherent risk: †¢ †¢ †¢ †¢ †¢ Estimates of balances If co. is in trouble Seeking for fund raising Motivation of director/management (profit related issue) Choices of methods for financial transactions Control risk: the risk that a material misstatement would not be prevented, detected or corrected by accounting and internal control systems. Detection risk: the risk that, auditors procedure will not detect or misstatement that exits in an account balance or class of transaction that could be material.Steps for assessing the audit risk: †¢ †¢ †¢ †¢ Step 1: identify the risks throughout the process of obtaining and understanding the entity. Step 2: relate the risk to what ca n go wrong the assertion level. Step 3: consider whether the risks are magnitude that could result in material misstatement. Step 4: consider the likelihood of risk considering material misstatement. Chapter: 4 (Evidence and reporting) Documents: All information which obtain/gathered by the auditor during audit period is documents. Audit evidence: all information/documents gathered by the auditor and on which based auditor conclude the opinion.Tarek 01712-049032 Test of control: audit evidence obtains evaluating the effectiveness of controls in preventing/detecting and correcting material misstatement at the assertion level. Substantive procedure: test of details of classes of transactions account balance and disclosure substantive analytical procedure. Quality/source of evidence: †¢ †¢ †¢ †¢ †¢ external auditor entity written oral F. S. assertion level: A) Class of transaction †¢ †¢ †¢ †¢ †¢ Occurrence Completeness Accuracy Cut-off Classification B) A/C balance: †¢ †¢ †¢ †¢ Existence Rights and obligations Completeness Valuation and allocationC) Presentation and disclosure: †¢ †¢ †¢ †¢ Occurrence Completeness Classification and understandability Accurate and valuation Sufficiency: is the measure of quantity of audit evidence. Appropriateness: is the measure of quality or reliability of audit evidence. F. S. assertion: the presentations by management, explicit or otherwise that are embodied in the financial statement. Audit opinion: Tarek 01712-049032 A) qualified B) non-qualified Qualified opinion: 1. 2. 3. 4. modified scope of limitations adverse disclaimer Read self test and interactive question. Chapter: 5 (introduction to internal controlBSA 315: internal Control Internal control: is the process designed and effect by those charged with governance, management and other parts to provide reasonable assurance about the entities objectives with record to reliability of f inancial reporting, effectiveness and efficiency of operations and compliance with applicable laws and regulations. Reason for internal control: †¢ †¢ †¢ Minimizing business risk Ensuring the continuing effective function of the company Ensuring Co. complies with relevant laws and regulations. Limitation of internal control: †¢ †¢ †¢ †¢ †¢ Expense Human elements Unusual transaction Management oversee Regular monitoringComponents of internal control: †¢ †¢ †¢ †¢ †¢ The control environment Risk assessment process Information system Control activities All system should be monitored Tarek 01712-049032 Control environment: the control environment includes the governance and management functions and the attitudes, awareness and actions of those charged with governance and management concerning the entities internal control and its importance in the entity. Audit committee: a subsection of the board of directors which has a p articular interest in the finance and accounting activities of the Co.Function/duties of audit committee: †¢ †¢ †¢ †¢ †¢ †¢ †¢ To review the integrity of the F. S. To review the Co. internal financial control Monitor the effectiveness of the Co. internal audit function To make recommendations to the board in relation to the external auditor Monitor the independence of the internal auditor To implement policy on the provision of non-audit service by the external auditor Entities risk assessment process: the process by which management in a business identifies business risk relevant to financial reporting objectives and decides what actions to take to address those risks.Business risk: The risks inherent to the Co. in its operations. It is risk at all levels of the business. Control activities: The policies and procedures that help ensure that management directives are carried. Business risk assessment process: †¢ †¢ †¢ †¢ Identif y relevant business risk Estimate the impact of risks Asses the likelihood of occurrence Decide upon controls Reporting objectives: includes the procedures and records designed to initiate, record, process and report entity transactions and to maintain accountability for the related assets, liabilities and equities.Types of control activities: †¢ †¢ †¢ †¢ †¢ Authorizations Performance review Information processing physical control Segregation of duties IT control: the internal control in a computerized environment includes both manual procedures and procedures designed to computer programs. Tarek 01712-049032 Application control: are manual or automated procedures that apply to the processing of individual applications to ensures that transactions occurred, are authorized and are completely and correctly recorded and processed.General controls: are policies and procedures that relate to many applications and support the effective function of application cont rols by helping to ensure the continued proper operation of information systems. General control examples: †¢ †¢ †¢ †¢ †¢ Development of computer applications Prevention or detection of unauthorized changes to programs Testing and documentation of program Controls to prevent unauthorized amendments to data files Controls to ensure continuity of operationsExamples of application control: †¢ controls over input: completeness †¢ controls over input: accuracy †¢ authorization control †¢ processing control †¢ control over master file and standing data Steps to recording of internal control: †¢ †¢ †¢ Narrative (short note, background information) Questioners/checklist Diagrammed (flow chart, organization chart, family trees and record of related parties) Internal control procedure: †¢ Initiative †¢ Authorization †¢ Accuracy †¢ Recording †¢ Documentation Tarek 01712-049032Chapter: 6 (Revenue System) R isk objective on selling goods: †¢ †¢ †¢ Order may be taken from customer who are not able to pay Order may be taken from customer who are paid after long time Order may not recorded properly Taking steps to prevent this risk: †¢ †¢ †¢ Goods and services are only supplied to customers with good credit rating Customers are encouraged to pay promptly Chapter: 9 (Internal Audit) Internal Audit: A monitoring activities established within an entity as a service to the entity.Its function includes, amongst other things, examining, evaluating and reporting to management and the directors on the adequacy and effectiveness of components of the accounting and internal control system. External Audit: An audit carried out by an external. The objective of an external audit of financial statements is to enable auditors to express an opinion on whether the F. S. is prepared in accordance with the applicable financial reporting framework. Difference between internal an d external audit: Subject Definition Reason Internal Audit †¦Ã¢â‚¬ ¦.Is an activity design to add value and improve an organizations operation Audit report to the board of director or audit committee Audit works relate to the operations of the organization He/they are the employees of the Co. except some exception External Audit †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. To express an opinion on F. S Reporting Relating to Relationship with the Co. Auditors report to the shareholder to Co. on the truth and fairness of the F. S Audits works to the F. S They are independent not the employee of the co. Internal Audit functions: †¢ Monitoring internal controlTarek 01712-049032 †¢ †¢ †¢ †¢ Examining financial and operating information Review of the economy, efficiency and effectiveness of operations Review of compliance with laws and regulations Special investigations, for instance into suspected fraud Operational Audit: Operational Audit is the review of operational process of the organization. They are also known as management or efficiency audit. Their prime objective is the monitoring if management performance, ensuring Co. policy is adhered to. Function of Operational audit: †¢ †¢ Ensuring policies is adequate Ensuring policies work effectivelyChapter: 10 (Documentation) Audit evidence: Working paper with relevant evidence to draw opinion and helping assurance provider for assurance report. Audit Documentation: Audit documentation is the record of procedures performed, relevant audit evidence obtained and conclusion related. Form and content/work of documentation: †¢ †¢ †¢ †¢ †¢ †¢ Procedure of audit Risk identification Judgment Significance Problem/expectation Audit methodology Automated working paper: Working paper package have been developed which can make the documenting audit work much easier.Advantages of evidence: Tarek 01712-049032 †¢ †¢ †¢ Risk and error reduce Key of analytical informat ion Less time consuming Permanent audit filing: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Engagement letter Questioner Memorandum of Article and A/A Legal documents Detail history of business Board minutes of continuing relevant Previous F. S. Accounting system notes Current audit file: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ F. S. Checklist Management details Review notes Letter of representation Budget and summarized Management letter Notes of board minutes Communication with 3rd partiesWorking paper decoration: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Name of client Balance sheet date Name of the preparer Date of preparation Subject of the working paper Name of reviewer Date of review Object of the work done Source of information Sample size determine The work done The result obtained Analysis of error Other significant observation The conclusion dr awn Tarek 01712-049032 Tarek 01712-049032 Chapter: 11 (Evidence and Sampling) Evidence: All of the information used by auditor to drawn an opinion. Source to obtain evidence: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Inspection Observation Inquiry Confirmation Re-calculation Re-performance Analytical procedureTest of control: Perform to obtain audit evidence about the effectiveness of controls in preventing or detecting and correcting material misstatement at the assertion level. Substantive procedure: Audit procedure to detect material misstatement at the assertion level test of details of transactions. * Account balance * Substantive analytical procedure Computer assisted audit technique: †¢ †¢ †¢ Dummy data Rent data Dummy data against verified copy Quality of audit evidence: †¢ †¢ †¢ †¢ †¢ External Auditor Entity Written OriginalTarek 01712-049032 Analytical Procedure – BSA 320 Audit reliability factors: †¢ Analyz ed †¢ Availability of information †¢ Accuracy †¢ Frequency †¢ Relevant of the information †¢ Comparability of the information †¢ Previous auditor Source of information about client: †¢ Interim financial information †¢ Budgets †¢ Management accounts †¢ Non-financial information †¢ Bank and cash records †¢ Sales tax returns †¢ Board minutes †¢ Client/3rd party Audit sampling: Involve the application of audit procedure to less then100% of the items within an account balance or class transactions such that all sampling units have a change of selection.Population: Is the [entire set of data from which a sample is selected and about which an auditor wishes to draw a conclusion. Statistical sampling: Is any approach to sampling that involves random selection of a sample, and use a probability theory to evaluate sample results, including measurement of sampling risk. Non-statistical sampling: Is a substantive approach to inference, in that mathematical terms are not used consistently in determining sample size, selecting the sample, or evaluating sample result.Error: Means either control deviations, when performing test of controls, or misstatements, when performing substantive procedure. Tarek 01712-049032 Expected Error: Is the error that an auditor expects to be present in the population. Sampling units: Are the individual items constituting in a population. Tolerable error: Is the maximum error in the population that the auditor would be willingly to expect. Random selection: Ensures that all items in the population have an equal chance of selection, e. g. y use of random number tables or computerized generator. Sequence or block selection: It may be used to check whether certain items have particular characteristics. Monetary unit sampling: This is a selection method that ensures that, every CU1 in a population has an equal chance of being selected for testing. Anomalous error: Means an error t hat arise an isolated event that has not recurred other than on specifically identifiable occasions and is therefore not representative of errors in the population.Sampling method: †¢ random selection †¢ systematic selection †¢ haphazard selection †¢ sequence block selection †¢ monetary unit sampling Name of some data analytical software for auditor: †¢ ACL (Audit Command Language) †¢ IDEA †¢ ESCORT computer audit †¢ Active data for Excel †¢ Top CAAT for Excel †¢ ACL service Ltd †¢ Case ware international †¢ Intra com IT service Tarek 01712-049032 †¢ †¢ Information active Inc Reinvent data Tarek 01712-049032 Chapter: 12 (Management Representation) Management: Means officer (director and Co. secretary) and others who perform senior managerial functions.Elements of management representation letter: †¢ †¢ †¢ Entity letter head To auditor and date Tarek 01712-049032 Chapter: 13 (Substantive Procedu re) Key issues/risk of non-current assets: †¢ †¢ †¢ †¢ †¢ Right and obligations assertion Existence assertion Completeness assertion Valuation assertion Presentation and disclosure assertion Source of information/observation matters: †¢ †¢ †¢ †¢ †¢ †¢ †¢ The non-current asset register Purchases invoices for assets during the year Valuation carried out by 3rd party Purchases deeds or receipt documents Hire purchases documents of assets Physical inspection Depreciation calculationIntangible non-current asset: means the assets which cannot touch or show but has a market value. Examples of intangible non-current assets: †¢ †¢ †¢ Goodwill Patent right License and development cost etc. Key issues and sources of information of intangible non-current assets is as like as tangible non-current assets. Key issues/risk of inventory: †¢ †¢ †¢ †¢ †¢ †¢ Existence Completeness Obsolete or damage goods Miscalculation Rights and obligations Cut-off dates Prevent risk of inventory: †¢ The Co. control over inventory countingTarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Auditors regular physical counting Check inventory register Physical verification from warehouse Check purchases invoices Check work-in-progress records for inventory Post-year-end sales invoices for inventory Post-year-end price lists for inventory Post-year-end sales Sources of information for non-current assets: †¢ †¢ †¢ †¢ Invoices 3rd party valuation Auditors inspection Client schedule and calculation Source of information for inventory: †¢ †¢ †¢ †¢ †¢ Auditors attendance at count Invoices 3rd party confirmation Client control over count Clients production scheduleInventory count procedure/various types of inventory count: 1. organization of count: †¢ †¢ †¢ †¢ Supervision by senior staff Tidying and ma rking Restriction and control movement during counting Identification of damaged, obsolete, slow moving and returnable goods 2. Counting: †¢ †¢ systematic counting independence counting 3. Recording: †¢ †¢ †¢ †¢ †¢ Serial numbering Information count records Quality, controls and work in progress counting Inward and outward counting Reconciliation with recordsTarek 01712-049032 Key issues of receivables: †¢ †¢ Rights and obligations Valuation Source of information of receivables: †¢ †¢ 3rd party confirmation Cash payment after date Key issues of bank: †¢ †¢ †¢ †¢ Completeness Existence Rights and obligations Valuation Source of information about parties bank A/c: †¢ †¢ †¢ †¢ Confirmation from bank Bank statement Client schedule Reconciliation with cash book Payable key issues: †¢ †¢ †¢ Completeness Rights and obligations Correct valuation Source of information of A/P: †¢ †¢ †¢ Suppliers statements Payable ledger records Payment documentsKey issues of long term liabilities: †¢ †¢ †¢ †¢ Completeness Accuracy Disclosure Particular papers Source of information of long term liabilities: †¢ Loan documents Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ Statutory books Confirmations from lenders Client schedule Board minutes Client calculation Key issues of income statement: †¢ †¢ Completeness Accuracy Steps for observing long term liabilities: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Compare opening balances to previous years working paper Test clerical accuracyCompare balance to nominal ledger Check nominal ledger Trace additions and repayments to entries in the cash book Confirm repayments with loan agreement Examine cancelled cheques Verify the borrowing limits Examine sign of board minutes Obtain direct confirmation from lenders Verify inter est check Review any correspondence review minutes, cashbook and loan books. Chapter: 14 (Codes of Professional Ethics) Fundamental principles of code of ethics: †¢ †¢ †¢ †¢ †¢ Integrity Objectivity Professional competence and due care Confidentiality Professional behaviorIndependence of mind: The state of mind that permits the expression of a conclusion without being affected by influence that comprise professional, allowing an individual to act with integrity. Independence in appearance: Tarek 01712-049032 The avoidance of facts and circumstances that are so significant that a reasonable and informed 3rd party, having knowledge of all relevant information, including safeguard applied, would reasonably conclude a firms, or a member of the assurance teams, integrity, objectivity or professional skepticism have been compromised.Threats of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Self interest threat Self interest threat Advocacy threat Familiarity threat Intimidation threat Management threat Safeguards of code of ethics: †¢ †¢ †¢ †¢ †¢ †¢ Ethical training and experience Continuing professional development requirement Corporate governance regulation Professional standards Regulatory monitoring and disciplinary procedure External review Chapter: 15 Integrity: Means that an accountant must be straightforward and honest. It implies fair dealings and truthfulness.Objectivity: State of mind that exclude bias, prejudice and compromise and that gives fair and imperial consideration to all matters that are relevant to the task in hand, disregarding those that are not. Independence: Is related to and underpins objectivity, it is freedom from situations and relationships. Self-interest threats are: †¢ †¢ Financial interests Close business relationship Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Employment with assurance client Partner on c lient board Family and personal relationship Gift and hospitality Loans and guarantees Overdue fees Percentage and contingent fees High percentage of fees Low-ballingFinancial interest: Exits where an assurance firm has a financial interest in a client. Direct financial interest: Exits where an assurance firm has a directly financial interest in a client. Immediate family: means a spouse (or equivalent) or a dependent. Assurance team: means all member of the engagement team for the assurance engagement and all others within the firm who can directly influence the outcome of the assurance engagement. Safeguards from interest: †¢ †¢ †¢ †¢ Disposing the interest Removing the individual from the team if required.Informed the client audit committee of the situation. Using an independent partner to review work if necessary Close business relationship: will involve a commercial financial interest, which in addition to a self-interest threat, could cause an intimidation threat. Dual employment: means the same person being employed by both an assurance firm and a client is not permitted. Safeguard from dual employment: †¢ †¢ †¢ Modifying the audit strategy Involving an additional professional accountant Carrying out a quality control review of the engagementPartner on a client board: mean a partner or employee of an assurance firm is also serve on the board of an assurance client. This is not permitted. This can also cause of self-review threat or a management threat. Tarek 01712-049032 Close family: means parent, child or sibling who is not an immediate family member. Contingent fees: fees calculated on a predetermined basis relating to the outcome or result of a transaction or the result of the work performed. Safeguards from high percentage of fees: †¢ †¢ †¢ †¢ Discussing the issues with audit committee Taking steps to reduce the ependency on the client Obtaining internal/external quality control review Consulti ng a 3rd party such as ICAB Self-review threat: †¢ †¢ †¢ †¢ †¢ †¢ †¢ Service with assurance client Preparing accounting records an F. S Valuation service Tax service Internal audit service Corporate finance Other service Advocacy threat: †¢ †¢ †¢ Legal service Corporate finance Contingent fees Familiarity threat: †¢ †¢ †¢ †¢ †¢ Family and personal relationship with client Employment with assurance client Recent service with assurance client Long association with assurance client RecruitmentIntimidation threat: †¢ †¢ †¢ †¢ Close business relationship Family and personal relationship Assurance staff members move to employment with client Litigation The ICAB code sets out a framework that professional accountant can follow when seeking to resolve ethical problems. It states that the professional accountant should consider: Tarek 01712-049032 †¢ †¢ †¢ †¢ †¢ †¢ The relevant facts The relevant parties The ethical issues involve The fundamental principles related to the matter in question Established internal procedure Alternative course of actionChapter: 16 (Confidentiality) The following security procedures are probably wise to prevent accidental disclosure of information: †¢ †¢ †¢ †¢ †¢ †¢ Don’t discuss client matter with any party of outside Don’t discuss client matter in a public place Don’t leave audit files un-attendant Don’t leave an audit file in a car or unsecured place Don’t remove audit working papers from the office unless strict necessary Don’t work on electronic working papers on systems that do not have the requisite protectionInformation only be disclosed where consent has been obtained from the client, employer or other proper source: †¢ †¢ If there is a public duty to disclose If there is a legal or professional right or duty to disclose Safegua rds of confidentiality: †¢ †¢ †¢ †¢ †¢ †¢ Disclosure of the circumstances of the conflict Obtaining the informed consent of the client to act Establishing information barriers Regular review of the application of safeguards by a senior individual not involve with the relevant Ceasing to act Physical separation of teams. Show interactive questions and self-test. The End

History of American Economic Growth in the 20th Century

As the American economy matured in the 20th century, the freewheeling business mogul lost luster as an American ideal. The crucial change came with the emergence of the corporation, which appeared first in the railroad industry. Other industries soon followed. Business barons were being replaced by technocrats, high-salaried managers who became the heads of corporations. By the start of the 20th century, the era of the industrialist and the robber baron was coming to a close. It was not so much that these influential and wealthy entrepreneurs (who generally personally owned majority and controlling stakes in their industry) disappeared, but rather that they were replaced with corporations.  The rise of the corporation triggered, in turn, the rise of an organized labor movement that served as a countervailing force to the power and influence of business. The Changing Face of the Early American Corporation The largest early 20th-century corporations were much larger and more complicated than the commercial enterprises that came before. To maintain profitability in a changing economic climate, American companies in industries as diverse as oil refining to whiskey distilling began to emerge in the late 19th century. These new corporations, or trusts, were exploiting a strategy known as horizontal combination, which granted those corporations the ability to limit production in order to raise prices and maintain profitability. But these corporations regularly ran into legal trouble as violations of the Sherman Antitrust Act. Some companies took another route, employing a strategy of vertical integration. Instead of maintaining prices through control of the production supply as in horizontal strategies, vertical strategies relied on obtaining control in all aspects of the supply chain required to produce their product, which gave these corporations more control over their costs. With more control over costs came more stable and protected profitability for the corporation. With the development of these more complicated corporations came the need for new management strategies. Though the highly centralized management of previous eras did not entirely disappear, these new organizations gave rise to more decentralized decision-making through divisions. While still overseen by central leadership, divisional corporate executives would eventually be given more responsibility for business decisions and leadership in their own piece of the corporation. By the 1950s, this multi-divisional organizational structure became the growing norm for large corporations, which generally moved corporations away from reliance on high-profile executives and solidified the fall of the business barons of the past.  Ã‚   The Technological Revolution of the 1980s and 1990s The technological revolution of the 1980s and 1990s,  however, brought a new entrepreneurial culture that echoed the age of tycoons. For instance, Bill Gates, the head of Microsoft, built an immense fortune developing and selling computer software. Gates carved out an empire so profitable that by the late 1990s, his company was taken into court and accused of intimidating rivals and creating a monopoly by the U.S. Justice Departments antitrust division. But Gates also established a charitable foundation that quickly became the largest of its kind. Most American business leaders of today do not lead the high-profile life of Gates. They differ greatly from the tycoons of the past. While they direct the fate of corporations, they also serve on boards of charities and schools. They are concerned about the state of the national economy and Americas relationship with other nations, and they are likely to fly to Washington to confer with government officials. While they undoubtedly influe nce the government, they do not control it — as some tycoons in the Gilded Age believed they did.

What Would It Entail - 1221 Words

Introduction: Imagine a world without moral responsibility. What would it entail? Without moral responsibility, legal systems today would necessarily undergo a dramatic revision. I have not a clue what they might result to. With constituents not being morally responsible for their actions, criminal acts become easily defensible. For the subject, he/she was not â€Å"free† at the time of the act, for one can only be morally responsible for an act if one was free and consciously willed the act ( ). Rape, theft, cheating, murder and torture thus become acceptable acts. A world without moral responsibility would imply more evil, more chaos, more social distrust of others, and more less-social beings†¦Imagine this world. Moral responsibility, then, matters for the sake of society and its people. It does though, as we see, presuppose one thing—a concept termed as free will. In the words of some philosophers, free will is a precondition for moral responsibility, but as a â€Å"thingà ¢â‚¬  in itself, is hard to define ( ). I will only attempt to provide a working definition for the concept of free will to operate on in this paper, for we can agree that 1) moral responsibility matters in society and 2) moral responsibility presupposes that subjects are free at the time of their action, and willed it. But since the 80s, neuroscientists have claimed free will is a nonexistent, illusory thing. Brain experiments measuring neural activity that precedes voluntary conscious action suggest that ourShow MoreRelatedNepotism Should Be Defined As An Immoral Practice1372 Words   |  6 Pagesegalitarian society because it entails rewarding those who have not earned it, indirectly punishing those who have worked hard, and mitigating the efficiency of organizations. Nepotism should be defined as an immoral practice because it entails rewarding those who have not earned it. 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Environmental Justice Some Ecofeminist Worries About A...

Environmental Justice: Some Ecofeminist Worries About A Distributive Model ABSTRACT: Environmental philosophers, policy-makers and community activists who discuss environmental justice do so almost exclusively in terms of mainstream Western distributive models of social justice. Whether the issue is treatment of animals, human health or property, wilderness and species preservation, pollution or environmental degradation, the prevailing and largely unchallenged view is that the issues of environmental justice are for the most part distributive issues. I think this wholesale framing of considerations of environmental justice solely in terms of distribution is seriously flawed. Drawing on both ecofeminist insights into the inextricable†¦show more content†¦The need for environmental justice Whether it is trees, forests and forestry, unsanitary water, food production and agriculture, or training in environmental technologies, it is often poor women and children, particularly women and children of color in the South (or, Southern hemisphere), who suffer disproportionately the effects of environmental degradation. (1) Because of subordinate gender roles as forest managers, it is poor rural women and children in India who walk farther for fuelwood and fodder (e.g., an average of ten kilometers every three or four days for an average of seven hours each time). Because it is poor women and children who perform the water collection work in the South, it is women and children who experience disproportionately higher health risks in the presence of unsanitary water. Each year millions of people, primarily women and children, are affected by major illnesses acquired while drawing water. Women farmers grow at least 59 percent of the world’s food, and in some places (e.g., p arts of Africa), as much as 80 percent. Yet the gender division of labor gives women unequal access to cash crops and their labor is often unpaid. And so-called appropriate technologies often are inappropriate for women: Such

The Host Chapter 11 Dehydrated Free Essays

string(93) " and fanned my shirt out from my body; it moved as stiffly as cardboard with the dried salt\." Okay! You were right, you were right!† I said the words out loud. There was no one around to hear me. Melanie wasn’t saying â€Å"I told you so. We will write a custom essay sample on The Host Chapter 11: Dehydrated or any similar topic only for you Order Now † Not in so many words. But I could feel the accusation in her silence. I was still unwilling to leave the car, though it was useless to me now. When the gas ran out, I had let it roll forward with the remaining momentum until it took a nosedive into a shallow gorge-a thick rivulet cut by the last big rain. Now I stared out the windshield at the vast, vacant plain and felt my stomach twist with panic. We have to move, Wanderer. It’s only going to get hotter. If I hadn’t wasted more than a quarter of a tank of gas stubbornly pushing on to the very base of the second landmark-only to find that the third milestone was no longer visible from that vantage and to have to turn around and backtrack-we would have been so much farther down this sandy wash, so much closer to our next goal. Thanks to me, we were going to have to travel on foot now. I loaded the water, one bottle at a time, into the pack, my motions unnecessarily deliberate; I added the remaining granola bars just as slowly. All the while, Melanie ached for me to hurry. Her impatience made it hard to think, hard to concentrate on anything. Like what was going to happen to us. C’mon, c’mon, c’mon, she chanted until I lurched, stiff and awkward, out of the car. My back throbbed as I straightened up. It hurt from sleeping so contorted last night, not from the weight of the pack; the pack wasn’t that heavy when I used my shoulders to lift it. Now cover the car, she instructed, picturing me ripping thorny branches from the nearby creosotes and palo verdes and draping them over the silver top of the car. â€Å"Why?† Her tone implied that I was quite stupid for not understanding. So no one finds us. But what if I want to be found? What if there’s nothing out here but heat and dirt? We have no way to get home! Home? she questioned, throwing cheerless images at me: the vacant apartment in San Diego, the Seeker’s most obnoxious expression, the dot that marked Tucson on the map†¦ a brief, happier flash of the red canyon that slipped in by accident. Where would that be? I turned my back on the car, ignoring her advice. I was in too far already. I wasn’t going to give up all hope of return. Maybe someone would find the car and then find me. I could easily and honestly explain what I was doing here to any rescuer: I was lost. I’d lost my way†¦ lost my control†¦ lost my mind. I followed the wash at first, letting my body fall into its natural long-strided rhythm. It wasn’t the way I walked on the sidewalks to and from the university-it wasn’t my walk at all. But it fit the rugged terrain here and moved me smoothly forward with a speed that surprised me until I got used to it. â€Å"What if I hadn’t come this way?† I wondered as I walked farther into the desert waste. â€Å"What if Healer Fords were still in Chicago? What if my path hadn’t taken us so close to them?† It was that urgency, that lure-the thought that Jared and Jamie might be right here, somewhere in this empty place-that had made it impossible to resist this senseless plan. I’m not sure, Melanie admitted. I think I might still have tried, but I was afraid while the other souls were near. I’m still afraid. Trusting you could kill them both. We flinched together at the thought. But being here, so close†¦ It seemed like I had to try. Please-and suddenly she was pleading with me, begging me, no trace of resentment in her thoughts-please don’t use this to hurt them. Please. â€Å"I don’t want to†¦ I don’t know if I can hurt them. I’d rather†¦Ã¢â‚¬  What? Die myself? Than give a few stray humans up to the Seekers? Again we flinched at the thought, but my revulsion at the idea comforted her. And it frightened me more than it soothed her. When the wash started angling too far toward the north, Melanie suggested that we forget the flat, ashen path and take the direct line to the third landmark, the eastern spur of rock that seemed to point, fingerlike, toward the cloudless sky. I didn’t like leaving the wash, just as I’d resisted leaving the car. I could follow this wash all the way back to the road, and the road back to the highway. It was miles and miles, and it would take me days to traverse, but once I stepped off this wash I was officially adrift. Have faith, Wanderer. We’ll find Uncle Jeb, or he’ll find us. If he’s still alive, I added, sighing and loping off my simple path into the brush that was identical in every direction. Faith isn’t a familiar concept for me. I don’t know that I buy into it. Trust, then? In who? You? I laughed. The hot air baked my throat when I inhaled. Just think, she said, changing the subject, maybe we’ll see them by tonight. The yearning belonged to us both; the image of their faces, one man, one child, came from both memories. When I walked faster, I wasn’t sure that I was completely in command of the motion. It did get hotter-and then hotter, and then hotter still. Sweat plastered my hair to my scalp and made my pale yellow T-shirt cling unpleasantly wherever it touched. In the afternoon, scorching gusts of wind kicked up, blowing sand in my face. The dry air sucked the sweat away, crusted my hair with grit, and fanned my shirt out from my body; it moved as stiffly as cardboard with the dried salt. You read "The Host Chapter 11: Dehydrated" in category "Essay examples" I kept walking. I drank water more often than Melanie wanted me to. She begrudged me every mouthful, threatening me that we would want it much more tomorrow. But I’d already given her so much today that I was in no mood to listen. I drank when I was thirsty, which was most of the time. My legs moved me forward without any thought on my part. The crunching rhythm of my steps was background music, low and tedious. There was nothing to see; one twisted, brittle shrub looked exactly the same as the next. The empty homogeny lulled me into a sort of daze-I was only really aware of the shape of the mountains’ silhouettes against the pale, bleached sky. I read their outlines every few steps, till I knew them so well I could have drawn them blindfolded. The view seemed frozen in place. I constantly whipped my head around, searching for the fourth marker-a big dome-shaped peak with a missing piece, a curved absence scooped from its side that Melanie had only shown me this morning-as if the perspective would have changed from my last step. I hoped this last clue was it, because we’d be lucky to get that far. But I had a sense that Melanie was keeping more from me, and our journey’s end was impossibly distant. I snacked on my granola bars through the afternoon, not realizing until it was too late that I’d finished the last one. When the sun set, the night descended with the same speed as it had yesterday. Melanie was prepared, already scouting out a place to stop. Here, she told me. We’ll want to stay as far from the cholla as possible. You toss in your sleep. I eyed the fluffy-looking cactus in the failing light, so thick with bone-colored needles that it resembled fur, and shuddered. You want me to just sleep on the ground? Right here? You see another option? She felt my panic, and her tone softened, as if with pity. Look-it’s better than the car. At least it’s flat. It’s too hot for any critters to be attracted to your body heat and – â€Å"Critters?† I demanded aloud. â€Å"Critters?† There were brief, very unpleasant flashes of deadly-looking insects and coiled serpents in her memories. Don’t worry. She tried to soothe me as I arched up on my tiptoes, away from anything that might be hiding in the sand below, my eyes searching the blackness for some escape. Nothing’s going to bother you unless you bother it first. After all, you’re bigger than anything else out here. Another flash of memory, this time a medium-size canine scavenger, a coyote, flitted through our thoughts. â€Å"Perfect,† I moaned, sinking down into a crouch, though I was still afraid of the black ground beneath me. â€Å"Killed by wild dogs. Who would have thought it would end so†¦ so trivially? How anticlimactic. The claw beast on the Mists Planet, sure. At least there’d be some dignity in being taken down by that.† Melanie’s answering tone made me picture her rolling her eyes. Stop being a baby. Nothing is going to eat you. Now lie down and get some rest. Tomorrow will be harder than today. â€Å"Thanks for the good news,† I grumbled. She was turning into a tyrant. It made me think of the human axiom Give him an inch and he’ll take a mile. But I was more exhausted than I realized, and as I settled unwillingly to the ground, I found it impossible not to slump down on the rough, gravelly dirt and let my eyes close. It seemed like just minutes later when the morning dawned, blindingly bright and already hot enough to have me sweating. I was crusted in dirt and rocks when I woke; my right arm was pinned under me and had lost feeling. I shook out the tingles and then reached into my pack for some water. Melanie did not approve, but I ignored her. I looked for the half-empty bottle I’d last drunk from, rummaging through the fulls and empties until I began to see a pattern. With a slowly growing sense of alarm, I started counting. I counted twice. There were two more empties than there were fulls. I’d already used up more than half my water supply. I told you that you were drinking too much. I didn’t answer her, but I pulled the pack on without taking a drink. My mouth felt horrible, dry and sandy and tasting of bile. I tried to ignore that, tried to stop running my sandpaper tongue over my gritty teeth, and started walking. My stomach was harder to ignore than my mouth as the sun rose higher and hotter above me. It twisted and contracted at regular intervals, anticipating meals that didn’t appear. By afternoon, the hunger had gone from uncomfortable to painful. This is nothing, Melanie reminded me wryly. We’ve been hungrier. You have, I retorted. I didn’t feel like being an audience to her endurance memories right now. I was beginning to despair when the good news came. As I swung my head across the horizon with a routine, halfhearted movement, the bulbous shape of the dome jumped out at me from the middle of a northern line of small peaks. The missing part was only a faint indentation from this vantage point. Close enough, Melanie decided, as thrilled as I was to be making some progress. I turned north eagerly, my steps lengthening. Keep a lookout for the next. She remembered another formation for me, and I started craning my head around at once, though I knew it was useless to search for it this early. It would be to the east. North and then east and then north again. That was the pattern. The lift of finding another milestone kept me moving despite the growing weariness in my legs. Melanie urged me on, chanting encouragements when I slowed, thinking of Jared and Jamie when I turned apathetic. My progress was steady, and I waited till Melanie okayed each drink, even though the inside of my throat felt as though it was blistering. I had to admit that I was proud of myself for being so tough. When the dirt road appeared, it seemed like a reward. It snaked toward the north, the direction I was already headed, but Melanie was skittish. I don’t like the look of it, she insisted. The road was just a sallow line through the scrub, defined only by its smoother texture and lack of vegetation. Ancient tire tracks made a double depression, centered in the single lane. When it goes the wrong way, we’ll leave it. I was already walking down the middle of the tracks. It’s easier than weaving through the creosote and watching out for cholla. She didn’t answer, but her unease made me feel a little paranoid. I kept up my search for the next formation-a perfect M, two matching volcanic points-but I also watched the desert around me more carefully than before. Because I was paying extra attention, I noticed the gray smudge in the distance long before I could make out what it was. I wondered if my eyes were playing tricks on me and blinked against the dust that clouded them. The color seemed wrong for a rock, and the shape too solid for a tree. I squinted into the brightness, making guesses. Then I blinked again, and the smudge suddenly jumped into a structured shape, closer than I’d been thinking. It was some kind of house or building, small and weathered to a dull gray. Melanie’s spike of panic had me dancing off the narrow lane and into the dubious cover of the barren brush. Hold on, I told her. I’m sure it’s abandoned. How do you know? She was holding back so hard that I had to concentrate on my feet before I could move them forward. Who would live out here? We souls live for society. I heard the bitter edge to my explanation and knew it was because of where I now stood-physically and metaphorically in the middle of nowhere. Why did I no longer belong to the society of souls? Why did I feel like I didn’t†¦ like I didn’t want to belong? Had I ever really been a part of the community that was meant to be my own, or was that the reason behind my long line of lives lived in transience? Had I always been an aberration, or was this something Melanie was making me into? Had this planet changed me, or revealed me for what I already was? Melanie had no patience for my personal crisis-she wanted me to get far away from that building as fast as possible. Her thoughts yanked and twisted at mine, pulling me out of my introspection. Calm down, I ordered, trying to focus my thoughts, to separate them from hers. If there is anything that actually lives here, it would be human. Trust me on this; there is no such thing as a hermit among souls. Maybe your Uncle Jeb – She rejected that thought harshly. No one could survive out in the open like this. Your kind would have searched any habitation thoroughly. Whoever lived here ran or became one of you. Uncle Jeb would have a better hiding place. And if whoever lived here became one of us, I assured her, then they left this place. Only a human would live this way†¦ I trailed off, suddenly afraid, too. What? She reacted strongly to my fright, freezing us in place. She scanned my thoughts, looking for something I’d seen to upset me. But I’d seen nothing new. Melanie, what if there are humans out here-not Uncle Jeb and Jared and Jamie? What if someone else found us? She absorbed the idea slowly, thinking it through. You’re right. They’d kill us immediately. Of course. I tried to swallow, to wash the taste of terror from my dry mouth. There won’t be anyone else. How could there be? she reasoned. Your kind are far too thorough. Only someone already in hiding would have had a chance. So let’s go check it out-you’re sure there are none of you, and I’m sure there are none of me. Maybe we can find something helpful, something we can use as a weapon. I shuddered at her thoughts of sharp knives and long metal tools that could be turned into clubs. No weapons. Ugh. How did such spineless creatures beat us? Stealth and superior numbers. Any one of you, even your young, is a hundred times as dangerous as one of us. But you’re like one termite in an anthill. There are millions of us, all working together in perfect harmony toward our goal. Again, as I described the unity, I felt the dragging sense of panic and disorientation. Who was I? We kept to the creosote as we approached the little structure. It looked to be a house, just a small shack beside the road, with no hint at all of any other purpose. The reason for its location here was a mystery-this spot had nothing to offer but emptiness and heat. There was no sign of recent habitation. The door frame gaped, doorless, and only a few shards of glass clung to the empty window frames. Dust gathered on the threshold and spilled inside. The gray weathered walls seemed to lean away from the wind, as if it always blew from the same direction here. I was able to contain my anxiety as I walked hesitantly to the vacant door frame; we must be just as alone here as we had been all day and all yesterday. The shade the dark entry promised drew me forward, trumping my fears with its appeal. I still listened intently, but my feet moved ahead with swift, sure steps. I darted through the doorway, moving quickly to one side so as to have a wall at my back. This was instinctual, a product of Melanie’s scavenging days. I stood frozen there, unnerved by my blindness, waiting for my eyes to adjust. The little shack was empty, as we’d known it would be. There were no more signs of occupation inside than out. A broken table slanted down from its two good legs in the middle of the room, with one rusted metal chair beside it. Patches of concrete showed through big holes in the worn, grimy carpet. A kitchenette lined the wall with a rusted sink, a row of cabinets-some doorless-and a waist-high refrigerator that hung open, revealing its moldy black insides. A couch frame sat against the far wall, all the cushions gone. Still mounted above the couch, only a little crooked, was a framed print of dogs playing poker. Homey, Melanie thought, relieved enough to be sarcastic. It’s got more decor than your apartment. I was already moving for the sink. Dream on, Melanie added helpfully. Of course it would be wasteful to have water running to this secluded place; the souls managed details like that better than to leave such an anomaly behind. I still had to twist the ancient knobs. One broke off in my hand, rusted through. I turned to the cupboards next, kneeling on the nasty carpet to peek carefully inside. I leaned away as I opened the door, afraid I might be disturbing one of the venomous desert animals in its lair. The first was empty, backless, so that I could see the wooden slats of the outside wall. The next had no door, but there was a stack of antique newspapers inside, covered with dust. I pulled one out, curious, shaking the dirt to the dirtier floor, and read the date. From human times, I noted. Not that I needed a date to tell me that. â€Å"Man Burns Three-Year-Old Daughter to Death,† the headline screamed at me, accompanied by a picture of an angelic blond child. This wasn’t the front page. The horror detailed here was not so hideous as to rate priority coverage. Beneath this was the face of a man wanted for the murders of his wife and two children two years before the print date; the story was about a possible sighting of the man in Mexico. Two people killed and three injured in a drunk-driving accident. A fraud and murder investigation into the alleged suicide of a prominent local banker. A suppressed confession setting an admitted child molester free. House pets found slaughtered in a trash bin. I cringed, shoving the paper away from me, back into the dark cupboard. Those were the exceptions, not the norm, Melanie thought quietly, trying to keep the fresh horror of my reaction from seeping into her memories of those years and recoloring them. Can you see how we thought we might be able to do better, though? How we could have supposed that maybe you didn’t deserve all the excellent things of this world? Her answer was acidic. If you wanted to cleanse the planet, you could have blown it up. Despite what your science fiction writers dream, we simply don’t have the technology. She didn’t think my joke was funny. Besides, I added, that would have been such a waste. It’s a lovely planet. This unspeakable desert excepted, of course. That’s how we realized you were here, you know, she said, thinking of the sickening news headlines again. When the evening news was nothing but inspiring human-interest stories, when pedophiles and junkies were lining up at the hospitals to turn themselves in, when everything morphed into Mayberry, that’s when you tipped your hand. â€Å"What an awful alteration!† I said dryly, turning to the next cupboard. I pulled the stiff door back and found the mother lode. â€Å"Crackers!† I shouted, seizing the discolored, half-smashed box of Saltines. There was another box behind it, one that looked like someone had stepped on it. â€Å"Twinkies!† I crowed. Look! Melanie urged, pointing a mental finger at three dusty bottles of bleach at the very back of the cupboard. What do you want bleach for? I asked, already ripping into the cracker box. To throw in someone’s eyes? Or to brain them with the bottle? To my delight, the crackers, though reduced to crumbs, were still inside their plastic sleeves. I tore one open and started shaking the crumbs into my mouth, swallowing them half chewed. I couldn’t get them into my stomach fast enough. Open a bottle and smell it, she instructed, ignoring my commentary. That’s how my dad used to store water in the garage. The bleach residue kept the water from growing anything. In a minute. I finished one sleeve of crumbs and started on the next. They were very stale, but compared to the taste in my mouth, they were ambrosia. When I finished the third, I became aware that the salt was burning the cracks in my lips and at the corners of my mouth. I heaved out one of the bleach bottles, hoping Melanie was right. My arms felt weak and noodley, barely able to lift it. This concerned us both. How much had our condition deteriorated already? How much farther would we be able to go? The bottle’s cap was so tight, I wondered if it had melted into place. Finally, though, I was able to twist it off with my teeth. I sniffed at the opening carefully, not especially wanting to pass out from bleach fumes. The chemical scent was very faint. I sniffed deeper. It was water, definitely. Stagnant, musty water, but water all the same. I took a small mouthful. Not a fresh mountain stream, but wet. I started guzzling. Easy there, Melanie warned me, and I had to agree. We’d lucked into this cache, but it made no sense to squander it. Besides, I wanted something solid now that the salt burn had eased. I turned to the box of Twinkies and licked three of the smooshed-up cakes from the inside of the wrappers. The last cupboard was empty. As soon as the hunger pangs had eased slightly, Melanie’s impatience began to leak into my thoughts. Feeling no resistance this time, I quickly loaded my spoils into my pack, pitching the empty water bottles into the sink to make room. The bleach jugs were heavy, but theirs was a comforting weight. It meant I wouldn’t stretch out to sleep on the desert floor thirsty and hungry again tonight. With the sugar energy beginning to buzz through my veins, I loped back out into the bright afternoon. How to cite The Host Chapter 11: Dehydrated, Essay examples