Auditing Hw Solutions

Section 1 SOLUTIONS FOR EXERCISES AND PROBLEMS 1. 47 Audit, Attestation, and Assurance Services Students may experience some trouble with this coordinating inquiry in light of the fact that the Special Committee on Assurance Services (SCAS) recorded numerous things that until now have been viewed as â€Å"attestation services† (some time before confirmation administrations were concocted). Accordingly, we accept that this inquiry is a decent vehicle for talking about the significant cover among validation and affirmation administrations. ? ? ? ? ? ? ? ? ? ? ? ? ? ? Land request contemplates: Assurance serviceBallot for entertainment pageant: Assurance administration Utility rates applications: Assurance administration Newspaper dissemination reviews: Assurance administration Third-party repayment amplification: Assurance administration Annual budgetary report to investors: Audit administration Rental property tasks survey: Assurance administration Examination of money related gauges and projections: Attestation administration Customer fulfillment overviews: Assurance administration Compliance with legally binding necessities: Attestation administration Benchmarking/best practices: Assurance serviceEvaluation of speculation the executives approaches: Assurance administration Information frameworks security audits: Assurance administration Productivity insights: Assurance administration ? ? Inside review vital survey: Assurance administration Financial explanations submitted to a bank advance official: Audit administration 1. 48 Controller as Auditor When Hughes Corporation recruited the CPA, she or he can never again be viewed as autonomous regarding the yearly review and, subsequently, can no longer play out a free review of the money related statements.It is genuine that the in-house CPA can play out every procedural examination that would be expected of an autonomous review; in any case, it is incredibly improbable that the CPA could move the certainty of clients of fiscal summaries outside the organization. Since she or he is not, at this point autonomous of the organization, the CPA can't alter the impression of possible irreconcilable circumstance that makes interest for the free review. As an issue of morals governs, this CPA would be precluded from marking the standard unfit bear witness to opinion.Moreover, if Hughes were an open organization, under Sarbanes-Oxley, it would be confined from employing one of its evaluators into a senior bookkeeping position for an entire year under Section 206 of the law. 1. 49 ASB Assertions PCAOB Assertion Corresponding ASB attestation Nature of affirmation Existence or Occurrence Existence Occurrence Balance Transactions Disclosures Rights and Obligations Rights and Obligations Balances Disclosures Completeness Transactions Balances Disclosures Cutoff Valuation and Allocation Accuracy Transactions Disclosures Valuation Balances DisclosuresPresentation and Disclosure Classification Transac tions Disclosures Understandability Disclosures 1. 51 Auditor as Guarantor. Plunder Starkin gives off an impression of being ignorant on the accompanying focuses: Inform your neighbor that Dodge the board is basically liable for setting up the fiscal summaries and settling on the proper bookkeeping standards. The evaluators didn't set up the Dodge Corporation budget summary. An inadequate supposition doesn't imply that a venture is protected. Or maybe, it just implies that the budget summaries are liberated from material misstatement.Tell your neighbor that the fiscal reports are a verifiable record of the business’ execution. The estimation of Loot’s venture relies upon future occasions, including the numerous variables that influence advertise costs. Therefore, the budget summaries are only one snippet of data that ought to be broke down. Disclose to Loot that the inadequate supposition implies just that the announcements fit in with the fitting revealing structure ( e. g. , GAAP) and that the fiscal summaries are liberated from material misquote. 1. 52 Identification of Audits and Auditors The reactions to this coordinating kind of inquiry are ambiguous.The commitment models are genuine instances of outer, inside, and administrative review circumstances. You may call attention to understudies that the qualifications among consistence, economy and proficiency, and program results reviews are not in every case clear. The â€Å"solution† is appeared in the accompanying lattice structure, giving some commitment numbers in a few cells. The necessary timetable follows. Kind of Audit Engagement Financial Statement Auditor Independent CPA Internal reviewer Governmental (GAO) inspector IRS evaluator Bank analyst 5 7 2, 10 6, 8 4, 8 1, 3 1, 3, 9 Compliance Economy and Efficiency Program ResultsType of Audit 1. Restrictive school’s preparing costs Advertising organization budget reports Dept. of Defense dispatch vehicle Municipal administrat ions Tax covers Test pilot announcing Bank dissolvability Economy and productivity or program results Financial proclamation Economy and effectiveness or program results Economy and proficiency Compliance Type of Auditor Governmental (GAO) inspectors Independent CPAs Governmental (GAO) reviewers Internal evaluators IRS evaluators Internal reviewers Bank analysts 2. 3. 4. 5. 6. 7. 8.Materials assessment by producer States’ detailing compound use information Sports complex conjecture Compliance or Economy and Efficiency Program objective Internal inspectors 9. Administrative (GAO) examiners Independent CPAs 10. Fiscal report 1. 53 Financial Assertions and Audit Objectives The targets for the review of Spillane’s protections speculations at December 31 are to get proof about the affirmations certain in the budgetary introduction, explicitly: 1. Presence. Get proof that the protections are true blue and considered by Spillane or a mindful caretaker. Occurrence.Obtain proof that the advance exchange and protections buy exchanges really occurred during the year under review. 2. Fulfillment. Acquire proof that all the protections buy exchanges were recorded. 3. Rights. Acquire proof that Spillane claimed the protections. Commitment. Get proof that $500,000 is the sum really owed on the advance. 4. Valuation. Get proof of the expense and market estimation of the protections held at December 31. Choose whether any compose downs to advertise are required by the suitable detailing system. 5. Introduction and disclosure.Obtain proof of the submitted idea of the advantages, which should mean they ought to be in a noncurrent order like the advance. Get proof that limitations on the utilization of the benefits are uncovered completely and concur with the credit archives. Section 2. 54 Independence a. Freedom in actuality identifies with the auditors’ â€Å"state of mind† and mirrors a fair-minded and unbiased point of view as for the budget summar ies and other data they review. Freedom in appearance identifies with others’ (especially budget summary users’) impression of the auditors’ independence.The two general sorts of connections that bargain auditors’ autonomy are money related connections (possessing portions of stock or having a remarkable credit to or from a customer) and administrative connections (acting in a dynamic limit in the interest of a customer or giving guidance on frameworks or data that will be reviewed). (1) Although examiners may even now be autonomous in actuality as for the review of the customer, the huge incomes coming about because of these administrations make a money related premium that numerous clients would see as troubling.For model, think about how conceivable it is that customers may utilize the incomes from these administrations as a haggling apparatus with inspectors if an issue emerges during the review commitment. At present, no forbiddances exist on the deg ree of counseling administrations or incomes other than the restriction of particular kinds of administrations and the necessary endorsement of nonaudit benefits by the client’s review advisory group. This would obviously represent a trade off to auditors’ freedom and would not be allowed under current guidelines.The issues for this situation are (1) the way that the examiner is straightforwardly associated with the commitment and (2) the official level position involved by their life partner with a customer. This acquaints a comparable issue with (2) however would be more averse to bargain the auditors’ autonomy. The significant contrasts in this situation are (1) the reviewer isn't legitimately associated with the commitment, (2) the degree of position held by the auditor’s relative isn't at the official level, and (3) the connection between the examiner and other individual isn't as close.Professional gauges would likely not infer that this circumstanc e would bargain the auditor’s freedom. This speaks to a direct money related enthusiasm for a customer. The issue is whether the way that the staff part isn't a piece of the commitment group bargains her freedom. Proficient rules would not infer that this circumstance bargains the autonomy of the staff part, however numerous organizations have embraced the act of not allowing any of their expert staff to hold budgetary interests in their review customers. . c. (2) (3) (4) 2. 57 Performance Principle: Evidence a. Adequacy alludes to the measure of proof, which is the quantity of exchanges or segments of a record parity of class of exchanges inspected by the review group. As it identifies with proof, the term suitable alludes to the nature of proof. Propriety is influenced by the data the proof gives to the review group (pertinence) just as the degree to which the review group can confide in the proof (reliability).Relevance alludes to the idea of data gave by the review proof (the affirmation or statements bolstered by the proof). Unwavering quality alludes to the degree of trust the review group can put in the proof. Importance and unwavering quality both influence the fittingness of review proof; as the significance and dependability of e

Cigarettes And Their Destruction Of The Brain :: essays research papers fc

Cigarettes and Their Destruction of the Brain      Smokers for the most part feel increasingly good after that particularly significant first cigarette of the day. Inside only a couple of moments of "lighting up," smoking enacts mind-adjusting changes. Smokers are very much aware of the drawn out dangers of their propensity, for example, lung malignant growth, coronary illness, emphysema, and other lethal sicknesses. In any case, smokers are pulled in by the quick impacts of smoking: "a energizer that causes them appear to feel progressively caution, composed and ready to concentrate on work." Smoking be that as it may, doesn't generally have these impacts; what the smoker sees is a fantasy. Nicotine starts to follow up on synapses inside ten seconds of inward breath, fitting into "keyholes" on the outside of the cerebrum; the equivalent "keyholes" as acetylcholine(an significant synapse), and imitating epinephrine and norepinephrine, giving the smoker a surge, or incitement. Inside 30 minutes, smokers feel their vitality start to decrease, as the ingested nicotine is diminished. This procedure proceeds, as the smoker's consideration turns out to be progressively centered around cigarettes. Nicotine causes smokers' synapses to develop more nicotinic receptors than ordinary; in this manner, the cerebrum may work regularly regardless of the unpredictable measure of acetylcholine-like substance following up on it. The cerebrum is reshaped: the smoker feels typical with nicotine in his framework, and irregular without it. A progression of tests were led on nonsmokers, "active" smokers, and "deprived" smokers. The "active" smokers were given a cigarette before each test, while the "deprived" smokers were not permitted cigarettes before tests.      The tests began basically, and afterward moved towards increasingly complex issues. In the principal test, subjects sat before a PC screen and squeezed the space bar when an objective letter, among 96, was perceived: smokers, denied smokers, and nonsmokers, performed similarly well. The following test included filtering groupings of 20 indistinguishable letters and as one of the letters was changed into an alternate one, reacting with the space bar. Nonsmokers reacted quickest, and dynamic smokers were quicker than the individuals who were denied from smoking. In the third test, subjects were required to remember a succession of letters or numbers, and to react when they watched the arrangement among flashed groupings on the screen. The motivation behind this investigation was to test transient memory: nonsmokers again positioned most noteworthy, be that as it may, denied smokers vanquished the dynamic smokers. Subjects were required to peruse an entry and afterward answer inquiries regarding it in the fourth test. "Nonsmokers recalled 19 percent a greater amount of the most significant data than dynamic smokers, and denied smokers bested their partners who had smoked a cigarette not long before testing. Dynamic smokers tended not exclusively to have more unfortunate recollections yet in addition experienced difficulty

Language Assessment Project Example

Language Assessment Project Example Language Assessment Project â€" Essay Example > The language Assessment Project RevisitedTeaching and testing: Most of the language teachers have little trust to both the tests and testers probably because they think that most of the types of language testing are usually of poor quality. They always harbor harmful effects on both learning and teaching respectively and fails short of accurately gauging their intended purpose. Backwash is known as the process of the effects of testing on teaching and learning. This process can either be beneficial or harmful. A good language test is very necessary and equally important judgment tool for the performance of the language learning student. Most often, language learning and testing are administered in the scenarios where is English is practiced, applied or used as second language (Read, 2000, p. 66). Grammar test are advisable to be administered by the writer in areas where English is used as a second language purposely to make it more original and real. In our case of in this paper, we are going to discuss English as second language in Saudi Arabian population learning English. We are going to investigate the English as a second language in the Saudi Arabian Background. The Handbook for the Teaching Staff, Test Takers and Users: Handbooks care written with different contents depending on the audience, and they are expected to contain the following contents: The test rationaleComplete sample tests as the sample contentsThe development and validation methods of the testsExplanations of how the tests scores are to be interpretedTest descriptions i. e. specifications version. Materials for training i. e. for raters and interviewers. Test administration training. The Testing ContextA design test was designed for the Saudi Arabia students in general since Saudi Arabia as a country speaks English as a second language. The assessment was carried out on what they had learnt on the grammar language thought their semester studies. The target groups were the students in their elementary level of educations of the ages between 14 â€" 16 years old and whose English aptitude level was transitional. The students who were selected for our study ranged on the same age group and had the same proficiency and skills in English. Examples of what the Saudi Arabia students learnt in grammar lessons and that were looked into included nouns, pronouns and verbs. We also based and conducted our achievement test on the Saudi Arabia first year students taking their grammar lessons as part of their syllabus. The details of these tests were broadly broken down on Appendix A. The students who normally take English as a second language always have a burning desire to learn more. The achievement tests in Saudi Arabia secondary schools platform are always of high stakes and the achievement motivation notwithstanding. And therefore this makes the achievement test a priority in the Saudi Arabian schools. The good results achieved from the scores of achievements tests did determined the promotions of the students to another level in their education, and so it was upon them to perform better on the design tests. The Test Features

Effects Of The Fitbit Fitness Band Essay - 965 Words

In her blog post â€Å"It Happened to Me: My Fitbit Reignited My Eating Disorder†, Martin (2015) discussed how the features of a fitness band led to an eating disorder relapse. Eating disorders are characterized by pervasive fear of gaining weight and altered perception of body image (American Psychiatric Association, 2013). Eating disorders may also be associated with restrictive eating and compensatory behaviors (American Psychiatric Association, 2013). Martin (2015) argued that the conditioning effects of the Fitbit fitness band had a negative impact on her life and that other individuals with similar symptoms may be harmed but using the devices. In the current paper, the present author will provide a summary of the content as well as a personal reflection and reaction to the blog post. Martin (2015) described the Fitbit as a helpful tool when she first started to use it. The fitness band recorded daily activity, sleeping patterns, and set daily goals. Although Martin (2015) initially considered the device a positive addition to her life, she stated that it took less than a week for her to become addicted to the Fitbit. Her history of eating disorders throughout high school and college made her susceptible to the return of several symptoms, including: an intense fear of gaining weight; obsessive calorie counting; feeling guilty after eating; and compensatory behaviors such as purging, excessive exercise, and restricting calorie intake (Martin, 2015). Martin (2015) arguedShow MoreRelatedAccelerometer Accuracy : Assessing Energy Expenditure1095 Words   |  5 Pages As part of this study, accelerometers will be used to determine the energy expenditure that is occurring during the body weight resistance training intervention. Accelerometers such as the Nike Fuelband, Fitbit monitors, and Jawbone monitors are becoming increasingly popular in the fitness industry. It is important to determine whether or not these accelerometers are measuring exactly what they are claiming to measure in a correct manner. It is also important for consumers and for professionalRead MoreSony Challenge5425 Words   |  22 Pagesthat we include a Sony SWR10 fitness smart band in the PS4 box, launch a marketing campaign before Christmas and on Boxing Day in Australia the console plus smart band will go on sale together with a game from EA games. Then we introduce the 100-summer days challenge. This is the core of our project, we will offer rewards to people who use their smart band in healthy activities, and based on walking distances or calories burnt that will be recorded in the smart band, and after implementing the softwareRead MoreAn Era Of Mass Digitization1611 Words   |  7 PagesIn an era of mass digitization, the consumer health technology market has skyrocketed and continues to rapidly grow. According to a study by the Consumer Electronics Association (CEA), 75 percent of all online consumers say they own some form of a fitness technology product (mHealth News). In addition, 95 million Americans currently use their phone for health-related uses (The Atlantic), and by 2018, the overall number of wearable devise shipped to consumers is expected to reach 130 million (HuffingtonRead MoreHealth Case Study927 Words   |  4 Pagesfax machines, phones, etc. The client’s religion is Christian. Being a Christian is very important to the client. He goes to church with his family every Sunday afternoon and a bible study every Wednesday. The client also plays bass for the church band. He has a very close relationship with God. Nursing Diagnosis Outcomes The NANDA nursing diagnosis that the client is associated with is Readiness for Enhanced Nutrition. Based on this diagnosis, these are the two appropriate outcomes. PatientRead MoreMarketing Plan For Target Corporation Essay1652 Words   |  7 Pagesclean, spacious and guest-friendly stores. Having worked for target in the past, I have found this company to always keep their guests and team members in their top priority. In 2015, Target Corporation set goals for the future CSR which are making fitness and wellness a way of life for guest and team members and communities, pursuing sustainability for products and business operations, promote a more inclusive society and engaging with their communities. Every year Target makes a set of goals to be

Principles and Practices of Management - 2971 Words

Chapter 9: Human Resources and Diversity Assignment NOTE: Fill in all answers in RED font Activity 1 Directions: Answer the following discussion questions Answers to Discussion Questions 1. Which selection criteria (personal interview, employment test, assessment center) do you think would be most valuable for predicting effective job performance for a manager in a record company? For one of your college professors? For a manager at a coffee shop such as Starbucks? Discuss. For a manager of a record company I would give them an employment test. It is critical for the manager of a record company to be sufficient in the area that he is managing. He/she should be able to operate at all levels of the business to be able to oversee†¦show more content†¦The Employee will be responsible to provide safeguards to protect all of the employer’s documents from disclosure and damages. Compensation and benefits: Employees’ pay, leave, and travel will be based on the employees primary business location. The Employees time and attendance will be recorded as executing official tasks at the primary business location. Leave requests must be submitted to Employer two weeks in advance unless an emergency occurs and must be approved prior. Overtime will be properly compensated in accordance with all applicable laws. Performance Measures: Supervisors will coordinate meetings to review any tasks as necessary. Performance will be measured on all normal benchmarks that are established from past performance. Training: The employee will conduct on-line training assignments as well as a short time period of on the job training with an experienced CO-worker to get a feel for the position. Once the trainer feels the employee is capable of assuming his/her duties they will begin their telecommuting position. The Employee will be paid at their full rate during their OJT period. 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The Secret Circle The Hunt Chapter 22 Free Essays

Later that night, after the mourners had gone home, the Circle convened in Diana’s living room. They sat motionless, leaning on one another, staring into space as if waiting for something none of them could name. They listened to the sound of the driving rain on the roof and the savage gusts of wind buffeting the bay window. We will write a custom essay sample on The Secret Circle: The Hunt Chapter 22 or any similar topic only for you Order Now Outside, the night sky had turned pink in the storm: Suzan’s favorite color. Nobody knew what to say, and there was much not being said. Those unspoken words hung in the air like ghosts in their midst: that it could have been any one of them who’d been killed. That if Cassie hadn’t shown up, they’d all have witch-hunter death symbols glowing on their foreheads. It was a strange mind-set, to be both grieving for the death of their friend while also giving thanks that they’d been spared. Faye sat hugging her knees to her chest on the end of the couch, separate from the others. Her eyes were blank and drooping with exhaustion. Cassie understood it would be a long time before Faye was acting like herself again, and even then, she might never be the same. Diana took a deep breath and looked at the group. â€Å"One of our own is dead,† she said. â€Å"The Circle has been broken.† Her Book of Shadows was at her side. She picked it up and brought it into her lap. â€Å"I don’t want to talk about this any more than you do, but we have to find out what happens now that our Circle is incomplete.† â€Å"It means we’re weak again,† Deborah said. â€Å"Like we were before we initiated Cassie, before we were whole.† Melanie nodded. â€Å"This is the worst time for us to have an unbound Circle, with the combined threat of the hunters and Scarlett. I don’t mean to sound cold, but we need to initiate someone in Suzan’s place as soon as possible.† Laurel’s eyes welled up with tears. Cassie couldn’t blame her. She could hardly stand to think about these technicalities either. She wanted to go home, take a hot bath, and bury her head in her mother’s shoulder. But she had to stand by her friends – she had to try to help in whatever way she could. Cassie offered the Circle the only information she knew. â€Å"Scarlett said whoever dies in a bound Circle has to be replaced by someone of their own bloodline. Whoever’s next in their family lineage. So we’re not going to have much say in the matter of who fills Suzan’s place.† â€Å"Right,† Adam said, responding to Cassie. â€Å"But Suzan had no siblings or other family that we know about. So what happens now?† â€Å"Maybe it becomes a wild card,† Nick suggested. â€Å"And we get to choose whoever we want.† â€Å"I wish that were the case, but I’d be shocked if it were that simple.† Diana flipped through her Book of Shadows, searching for something. Within a few seconds she found the page she was looking for. â€Å"This is a family tree spell,† she said, holding the book up for all to see and then setting it back down on her lap. â€Å"It could help us fill in any blanks in Suzan’s ancestry.† Adam read the spell over Diana’s shoulder. â€Å"It can definitely tell us who would be next in line. If there is anyone.† â€Å"I’m pretty sure Suzan’s bloodline ended with her,† Deborah said. â€Å"She was the only child of two only children, wasn’t she?† â€Å"We can’t be too sure.† Adam looked up from the book. â€Å"Suzan’s family was notoriously tight-lipped. Her father refused to talk about the past with her at all. I think checking her family tree is worth a try.† Diana read over the detailed instructions. â€Å"It seems simple enough. All we need is some canvas paper and †¦Ã¢â‚¬  Her voice trailed off. â€Å"What?† Sean asked, sounding like he sensed the worst. â€Å"We need something of Suzan’s,† Diana said quietly. â€Å"Something containing DNA. Like her blood.† The room fell silent. Awful visions of Suzan’s body buried tightly beneath the cold ground rushed through Cassie’s mind. â€Å"There’s no way,† she said. â€Å"Forget it.† But Laurel quickly got up and ran into the other room. She returned carrying Suzan’s soft leather purse. â€Å"I brought this so we could perform a deep peace ritual tonight. As a memorial with some of her favorite things.† Laurel opened the purse so they could all view its contents. It was a mishmash of makeup, bubble gum, and crumpled up Twinkie wrappers. Cassie felt a lump form in her throat. There was something sacrilegious about going through a deceased person’s personal items. The purse even smelled like Suzan. â€Å"I don’t think you’re going to find any blood in there,† Cassie said. â€Å"At least I hope you don’t.† â€Å"That’s not what I’m looking for.† Laurel lifted Suzan’s hairbrush out from the bottom of the purse. She pulled a few tangled strands of Suzan’s strawberry-blond hair out of its bristles. â€Å"There’s your DNA,† she said to Diana. â€Å"It’ll work the same as a blood sample.† â€Å"Laurel, you’re a genius.† Diana bolted to her desk drawer to retrieve a canvas art pad. She flipped through the pad, past a number of charcoal drawings and acrylic paintings, until she found a blank page. She tore it out carefully and brought it back to the group. Then she continued reading from her Book of Shadows. â€Å"We’ll still need ink,† Diana said. â€Å"But it has to come from something Suzan had direct contact with. Is there a pen inside her purse? If she used it recently it might still contain some of her energy.† Laurel dug through the bag, but she couldn’t find a pen. â€Å"No luck,† she said. â€Å"But this might work.† She offered Diana a bottle of Suzan’s nail polish. It was the same color she’d painted her nails earlier that week – sparkle-flecked magenta. Diana took the bottle from Laurel and uncapped it. â€Å"She definitely had contact with this.† Cassie and the others gathered around Diana, forming a circle, as she prepared the spell. She placed the canvas flat on the floor and scattered Suzan’s hair on it, as her Book of Shadows instructed. Then she trickled a few drops of the nail polish on the center of the page and said: Reveal to us Suzan’s family tree. And who our new Circle member will be. Immediately, pinkish purple lines soaked into the veins of the paper like blood. Up from the bottom of the page, a tree began to draw itself in watery magenta strokes. It was thick at its base and grew upward and out in long stalks, spreading across the entire canvas. Branches formed and then names attached to each branch. â€Å"It’s working,† Diana said. â€Å"I don’t believe it.† Cassie watched each generation of Suzan’s family grow from the tree like blossoming fruit. The first names to appear dated back three hundred years, which meant Suzan’s ancestors must have been among New Salem’s founding families. The tree grew fast through the decades and seemed to be picking up speed as it neared the present. By the time Suzan’s parents’ names appeared, almost every inch of paper had been inked over in fine print. â€Å"Linda Forsythe,† Laurel said. â€Å"That was Suzan’s mother who passed away in the storm. We would have known her as Linda Whittier.† â€Å"Forsythe?† Cassie said aloud, but nobody heard her. She hadn’t remembered until now that the surname Whittier came from Suzan’s father’s side. She hadn’t given any thought at all to Suzan’s mother’s bloodline. â€Å"Forsythe?† Cassie said again. Her stomach twisted at the sight of it. â€Å"That was Suzan’s mother’s maiden name?† But no one responded. Everyone was too focused on the next line being drawn to the tree. Linda Forsythe’s name connected to her husband’s and then branched out to form Suzan’s name. But then another branch formed from Linda Forsythe’s name: Laura Forsythe. â€Å"Who’s that?† Melanie asked. â€Å"It looks like Suzan’s mother had a sibling we didn’t know about. A sister. Forsythe †¦Ã¢â‚¬  Diana said, turning to Cassie, her face pale. â€Å"Hold on. Isn’t that – â€Å" The final name on the tree brought Diana to a deathly silence. It branched downward from Laura Forsythe’s name and glowed in bright magenta: Scarlett Forsythe. â€Å"No,† Cassie said. But she watched in horror as one final deep red line connected Suzan’s name to Scarlett’s. â€Å"This can’t be right,† she said. â€Å"Suzan and Scarlett can’t be related.† â€Å"Suzan and Scarlett were cousins?† Adam said. â€Å"Does this mean what I think it means?† Laurel asked. Cassie broke into a cold sweat. So that was the name of Scarlett’s mother. Laura Forsythe. The woman who’d sparred with Cassie’s own mother over Black John’s affections. She had run away from New Salem, Cassie knew that. Her mother said she’d disappeared, never to be heard from again. But here she was now, long after she’d died, appearing once more as a crucial element to both the past and the future. â€Å"Suzan definitely had no idea she had an aunt,† Melanie said. â€Å"And Scarlett must not have known either. Or else she would have gone after Suzan the same way she went after Cassie for her spot in the Circle.† Diana picked up the canvas and stared at Scarlett’s name. â€Å"And now she’s gotten it anyway. She’s our new member, whether we like it or not.† â€Å"Unless we don’t initiate her,† Cassie said. How to cite The Secret Circle: The Hunt Chapter 22, Essay examples

Strategic Place Branding Methodologies and Theory

Question: Discuss about the Strategic Place Branding Methodologies and Theory. Answer: Introduction The report focuses on developing marketing objectives and marketing plan for the development of tourism in Shrewsbury, a quintessentially English town located on the border region of Wales and England. It can be said that Shrewsbury is one of the finest medieval towns of England. The marketing plan will focus on the 4Ps of marketing along with the budgets required for developing the marketing plan for the promotion of Shrewsbury. Marketing Objectives Marketing objectives of Shrewsbury will incorporate many goals. The objectives of the marketing plan will be described in the form of SMART objectives. Specific: The tourists demand will be highlighted in the marketing plan of promotion of tourism of the place. Apart from that, the demographic features of the target market of the tourism of Shrewsbury will also be explained in the marketing campaign or the marketing strategy. Measurable: Increase in the number of tourists for Shrewsbury up to 50 million tourists in the year of 2017. The marketing strategy must incorporate the features of the place as well as to the visitors demand within the mentioned budget (Dolnicar and Ring 2014). Attainable: The marketing plan will highlight the characteristics of the place in the promotional campaign within the budget of 100,000. It can be said that within this budget the marketing campaign will be successful in accomplishing the goals (Resnick et al. 2016). Realistic: The objectives are realistic in nature, as they will be accomplished within stipulated time and within budget. Time bound: A specific time frame of 8 months is to be determined for the successful campaigning of the marketing strategies. Apart from that, the tourism department of England will keep in track of the different aspects of the marketing strategies proposed for attracting more tourists. Marketing Plan Marketing plan for Shrewsbury include the target market, segmenting and positioning of the place not only in England but also across the world. The target market of the marketing plan includes tourists like discoverers, traditional, cosmopolitans, potterers and sightseers. Product In this context, the product is the place itself i.e. Shrewsbury. The three levels of the product in this context are divided into three groups such as core product, actual product and augmented product. In this perspective, the core product is the food drink available, shopping areas, places to visit, rich culture, medieval essence, eating outs, art, historic sites, etc. The actual product is the place itself (McCabe 2014). Augmented services are the facilities available in the tourist places for the visitors. The services offered to the tourists will bring money to the tourism sector. The unique feature of the place will be the point of differentiation from the other adjacent places present in England and Wales. The visitors will differentiate the place by its special characteristics. The target customers will definitely be attracted to the place and the features available in the place (Mii? and Podnar 2016). Price Value based pricing will be used for the service available in Shrewsbury. Apart from that, the additional features of accommodations, eat out, shopping, premium pricing can be used, as they will be selling the unique flavours of the place. It will help government in earning revenue from the place. Place To reach Shrewsbury, transportation will be available within the reach of the visitors at right time. The interval of the transportation would be of less time. The promotion of the place will not limit within England. It would attract the visitors from different parts of the world (Wearing and Schweinsberg 2016). Promotion The communication channel uses by the tourism of Shrewsbury is both traditional media and digital media. The promotional campaign will be using integrated marketing communications like advertising, direct mail, social media channels, etc. The digital media used by the tourism department are Facebook, YouTube, Instagram, Google Plus, etc. The traditional media of banners, print advertisements, television, and radio jingles etc (Hall 2014). The budget is mentioned below. Cost of television advertisement- 70,000 Cost of newspaper advertisement- 30,000 Average cost of a national magazine advertisement- $250,000 per ad Cost of video podcasting in YouTube - $50 per click Cost of radio advertisement- 250 to 2000 depending on the time and stations for a week. Cost of banner advertisement- 10,000 per banner for a month (Dolnicar and Ring 2014) Conclusion It can be said that earlier there are many marketing campaigns had been formulated for the promotion of tourism at Shrewsbury. However, they were not successful in terms of accomplishing their goals. In this study, the new marketing plan will definitely promote the tourism of the place that will actually contribute a lot to the economic development of the country. The major reasons of visiting the place i.e. shopping, food culture and sightseeing are highlighted in the marketing plan. References Dolnicar, S. and Ring, A., 2014. Tourism marketing research: Past, present and future.Annals of Tourism Research,47, pp.31-47. Hall, C.M., 2014.Tourism and social marketing. Routledge. McCabe, S. ed., 2014.The Routledge handbook of tourism marketing. Routledge. Mii?, K.U. and Podnar, K., 2016. Steps toward a City Marketing Mix and Its Perception Measurement.Strategic Place Branding Methodologies and Theory for Tourist Attraction, p.67. Resnick, S.M., Cheng, R., Simpson, M. and Loureno, F., 2016. Marketing in SMEs: a 4Ps self-branding model.International Journal of Entrepreneurial Behavior Research,22(1), pp.155-174. Wearing, S.L. and Schweinsberg, S., 2016.Marketing national parks for sustainable tourism(Vol. 72). Channel View Publications.