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Business Intelligence: Building Your First Cube. I like to introduce people to Microsoft SQL Server Analysis Services by creating a simple cube that contains a sampling of their own data. I have to be careful when I do this, though, because I have been pushed out of my chair on write thesis statement, more than one occasion when new users got excited about what they were seeing and wanted to dive right in to explore the data in ways they never before thought possible. Whether you have data of your own you want to explore more easily or a data-hungry user community to support, you'll find SQL Server Analysis Services (SSAS) provides the tools. Violence In The! This article is the thesis statement speech, third installment of a series; the first two articles appeared in the August 2009 issue and are available at technet.microsoft.com/magazine/ee263919.aspx. This series will help you develop a better understanding of business intelligence (BI) by using the was andrew a good or bad essay, components available in statement speech Microsoft SQL Server 2008 as you build a simple BI solution. Vit Resume! Because I'll be referring to thesis statement, concepts and terminology introduced in the previous two articles, I recommend you take the time to review those articles first if you haven't read them already. In Planning Your First BI Solution, I explained the effects games essay, advantages of building a data mart compared with retrieving data directly from a corporate database. I also provided instructions for downloading the thesis speech, sample databases you'll need in order to follow the steps described in these articles. Then Derek Comingore, in importance Building a Data Foundation for a BI Solution, explained how to use Integration Services to populate a data mart with data from your corporate database. In this article, I'll show you how to build a cube based on a similar data mart design.

My first article summarized the reasons to consider moving data out of your corporate database and into a structure called a data mart. Thesis Statement Speech! While querying a data mart certainly has its benefits, and is probably sufficient for effects games on children essay, some scenarios, there are additional benefits to be realized by repackaging that data one more time into a structure called a cube. In fact, the data mart exists as an intermediate stop as the data makes its way to its ultimate destination in the cube, so it's still important in the overall solution. An added benefit of building a cube to house your data is that you can centralize the speech, business rules for calculations that you can't easily store in a relational data mart. Furthermore, the of wearing a seatbelt, structure of the cube makes it much easier to write queries to compare data year over year, or to create cumulative values such as year-to-date sales. Moreover, you gain the ability to transparently manage aggregated data in the cube. To improve query performance in a relational data mart that contains a lot of data, database administrators often create summary tables to prepare data for speech, queries that don't require transaction-level detail. SSAS creates the logical equivalent of summary tables (called aggregations) and keeps them up-to-date. In this article, I'll continue the scenarios introduced in food inc essay the first article. These scenarios define the basic analysis objectives for the BI solution you're building throughout this series. The solution must be able to show which sales channel is more profitable for Adventure Works, Internet Sales or Reseller Sales, and whether sales trends indicate that demand is growing or declining for speech, certain products.

Your source data for of wearing essay, the BI solutions is the AdventureWorksDW2008 database, which applies the thesis, dimensional modeling and food inc essay ETL principles described in Derek's article. Thesis Statement! You can download the sample databases used to build the solution for Adventure Works from CodePlex at msftdbprodsamples.codeplex.com/Release/ProjectReleases.aspx?ReleaseId=18407. With a data mart available as a source, you're ready to build an food inc essay, Analysis Services 2008 database. Preparing Your Analysis Services Database. Your first step is to create a project in Business Intelligence Development Studio (BIDS). Launch BIDS from the Microsoft SQL Server 2008 program group, click File | New | Project. In the New Project dialog box, select Analysis Services Project. In the Name text box, type ssas_TECHNET_AW2008 and, if you like, change the location for your project.

Click OK to create the project. Now add a data source to define the connection string for statement speech, your data mart. In Solution Explorer, right-click the Data Sources folder and click New Data Source. In the Data Source Wizard, click Next on the Welcome page if it hasn't been disabled. On the Select How to Define the write, Connection page, click New to statement speech, set up a new connection. In the Connection Manager, the default is the SQL Server Native Client, which is correct for this project, though you could also use an OLE DB or .NET provider to access other types of data. To define the connection, type the name of your server in the Server Name text box or select it from the drop-down list, then select AdventureWorksDW2008 in the database drop-down list and click OK. Importance Of Wearing Essay! When you're back in the Data Source Wizard, click Next. On the Impersonation Information page, select Use the thesis speech, service account option. The service account is used to read data from the source when loading data into your SSAS database and must have read permissions to was andrew jackson a good essay, do so.

Click Next and then Finish to complete the wizard. Next, you create a data source view (DSV) as an abstraction of the tables (or views) from the data source you want to use to write statement, define dimensions and write thesis statement speech cubes. You can make changes to the DSV without modifying the underlying data source, which is write, handy if you have only read permissions to write statement speech, the data mart and can't make changes at the source. In Solution Explorer, right-click the Data Source Views folder and thesis then click New Data Source View. Click Next on the Welcome page if necessary. On the Select a data source page, select the data source you just added to the project and click Next. Add objects to thesis speech, the DSV by write speech, double-clicking each table or view you need. To create a DSV that helps you answer the BI questions posed at the beginning of this article, add the following tables to the DSV: DimDate, DimProduct, DimProductCategory, DimProductSubcategory, FactInternetSales and FactResellerSales. While you're learning how to work with SSAS, it's a good idea to start with a simple DSV like this one.

You can always add more tables later if you need to of video, support other questions with your BI solution. Click Next in speech the Data Source View Wizard when you've finished adding tables and then click Finish. I recommend you simplify the names of vit resume your tables by selecting each one in thesis statement speech the Tables pane of the DSV designer and importance a seatbelt removing the statement speech, Dim and was andrew jackson a good or bad Fact prefixes from the FriendlyName property of each table. The wizards you use to create dimensions and cubes will then use the value in the FriendlyName property to assign names to objects. The complete DSV is shown in Figure 1 . In addition to changing a table's properties in speech the DSV, you can define logical primary keys or logical relationships between tables if the physical source does not have them defined already. SSAS won't be able to display data correctly without these definitions in write thesis statement place physically in the data layer or logically in the DSV.

You can also add a named calculation, which is like adding a derived column to a view, or replace the table object with a named query, which is similar to creating a view. Write! In preparation for building the date dimension in SSAS, you need to add two named calculations to the Date table -- Quarter and Month -- to concatenate the year column with the quarter and month columns. Otherwise, data will not roll up correctly by month, quarter and year when you want to view summarized data. To add the named calculation for Quarter, right-click on the Date table in either the designer or the Tables pane and click New Named Calculation. In the Column Name text box, type Quarter. In the Expression text box, type the following expression: 'Qtr ' + convert(char(1), CalendarQuarter) + ' ' + convert(char(4), CalendarYear) Click OK and now repeat these steps to add the named calculation for Month, using the following expression: left(EnglishMonthName, 3) + ' ' + convert(char(4), CalendarYear) Notice that the Date table in the designer (shown in Figure 2 ) displays your named calculations with a calculator icon to differentiate them from columns physically in the table. You can review the effect of importance a seatbelt adding the thesis statement speech, named calculations by right-clicking the table and clicking Explore Data.

A new window opens in BIDS to display the data from the source table. When you scroll all the way to the right, you can see the a good or bad president essay, values for the named calculations. You should always use the Explore Data command to thesis statement speech, confirm that the named calculations display the vit resume, way you intend before you proceed to building your dimensions. Defining Dimensions in Analysis Services. After adding dimension tables to the DSV, you're ready to write thesis statement speech, create dimensions in jackson president essay the SSAS database. As a reminder, you use a dimension to store information about business entities, such as people, places and things.

To be able to answer the BI questions posed at the beginning of write speech this article, you need to create dimensions for Date and Product. Food Inc Essay! To add a dimension to the project, launch the Dimension Wizard by right-clicking the Dimensions folder in Solution Explorer and selecting New Dimension. On the Select Creation Method page, keep the default selection to use an write statement, existing table because your DSV includes the DimDate table. For those situations when you might build a simple database based on a small transactional table that includes dates, you might not build out violence in the essay, a data mart and can instead use one of the other options on this page to generate a time table in the data source or on the server. Figure 2 Date Table with Named Calculations.

In either case, you supply a beginning date and an end date for the data in the transactional table. SSAS can create and populate a physical table in the data source it will use to populate the dimension maintained in the SSAS database, or it can simply maintain the dimension exclusively in the SSAS database. You might choose to generate the physical table when you need to be able to support relational queries to the data source. Click Next to continue. On the Specify Source Information page, select Date in the Main Table dropdown list.

Note the Key Column is DateKey. The key column must uniquely identify each record in the table so that SSAS can correctly aggregate or group data when returning query results. Then, in the Name Column dropdown list, select FullDateAlternateKey. SSAS uses the name column as a label to display to the user instead of displaying the statement, key column. On the Select Dimension Attributes page, you choose attributes to essay, include in the dimension, which you use to define hierarchies or additional grouping labels. Whether you include all attributes from the dimension table depends on the types of speech questions you want to support in vit resume your BI solution. Add only as many as you need to write statement, ensure SSAS performs optimally, to avoid consuming storage space unnecessarily and to food inc essay, avoid confusing users with too many options. For this dimension, select Calendar Year, Quarter and Month. Click Next and then click Finish.

To ensure that each attribute can be uniquely identified, update the speech, KeyColumn property. By setting this property to the key columns, you ensure that Month sorts correctly in numerical sequence rather than alphabetically by month name, which is the default sort order. To update the KeyColumn property, select Month in the Attributes pane on the left. In the Properties window, click the KeyColumns property and violence in the essay then the ellipsis button. In the Key Columns dialog box, click the left arrow to clear the current assignment and then double-click CalendarYear and MonthNumberOfYear. Now assign a label to this attribute by clicking the ellipsis button in the NameColumns property box. Select EnglishMonthName, and click OK. Repeat these steps to set the KeyColumns property of the Quarter attribute to CalendarYear and CalendarQuarter and to set the NameColumns property to Quarter. The dimension now appears in Solution Explorer as Date.dim and the dimension designer (shown in Figure 3 ) displays in the main workspace area in write thesis statement speech BIDS. Figure 3 Date Dimension Shown in the Designer. You can see the dimension with its associated attributes, including the key attribute, in the Attributes pane on the left.

If you decide later to add more attributes, you can drag them one by one from the Data Source View pane to the Attributes pane. Armin! You use the write thesis speech, Dimension Wizard only when starting a new dimension, but can make any necessary changes later in the dimension designer. Now use the Dimension Wizard to create the Product dimension, using Product as the main table and jackson EnglishProductName as the name column. Because the Product dimension is a snowflake schema, the wizard includes an additional page to confirm that you want to include the related tables, ProductSubcategory and ProductCategory. Next, add the Color and Size attributes to the dimension. Notice that the wizard automatically selects the key columns for the snowflake tables, Product Subcategory Key and Product Category Key. Thesis Statement Speech! You need to add in the corresponding name columns for these attributes, but must first finish the wizard so you can modify the attribute properties.

When the dimension designer displays, select Product Category Key in the Attributes pane. Armin Vit Resume! In the Properties, locate the Name property and change the name to Category. Scroll down in write the Properties window to jackson a good president essay, locate the NameColumn property. Click in the property text box to write thesis statement speech, display the ellipsis button, click the button, select EnglishProductCategoryName, and click OK. Now repeat these steps to rename Product Subcategory Key to Subcategory and to specify EnglishProductSubcategoryName as its name column. Statement! Last, rename the Product Key attribute as Product. Notice the blue wavy line that appears under the dimension name, Product, in the Attributes pane. When you hover your cursor over this line, a warning message appears, Create hierarchies in non-parent child dimensions.

This message is an speech, example of the best practices warnings built into SSAS 2008 to help you build an SSAS database correctly. Return to the Date dimension designer, either by clicking the applicable tab in the document workspace or by double-clicking Date.dim in Solution Explorer, and you'll see the in the old west, same warning there. Write Thesis Statement Speech! Adding a hierarchy to a dimension is considered a best practice for several reasons, in particular for violence in the essay, user-friendliness and optimization purposes. More specifically, a hierarchy provides a navigation path for statement, users to follow from summarized to detailed data. Moreover, it can improve query performance by enabling SSAS to compute and store aggregations in was andrew advance of user queries. For example, if the write thesis, user wants to see reseller sales by year and food inc essay a hierarchy in the Date dimension defines the rollup path from the key attribute (Date Key) to the Calendar Year attribute, SSAS can calculate the sales data by write, year during processing and then put the results into write thesis permanent storage. This storage of aggregations avoids the need to compute each year's sales at query time and is the key difference between retrieving data from statement speech, a relational data mart or from a multidimensional database like SSAS. To add a hierarchy to the Date dimension, drag the Calendar Year attribute from the Attributes pane to the Hierarchy pane in the dimension designer.

After you add the first attribute, a hierarchy object appears with a new empty level below the attribute you just added. Add the Quarter and Month attributes to the hierarchy by dropping each one into the space for the empty level. Next, rename the hierarchy by right-clicking Hierarchy, then clicking Rename and typing Year. Although you've added a hierarchy, a warning still appears for the Date dimension. Hover your cursor over food inc essay the line to see a new warning, Avoid visible attribute hierarchies for write, attributes used as levels in user-defined hierarchies. This message suggests you prevent users from was andrew a good essay, viewing an attribute by itself when that attribute has been included in a hierarchy.

In other words, a user should only thesis statement be able view the was andrew jackson a good president essay, attribute when navigating within the write statement speech, hierarchy. In my experience, this decision is really one you should make in conjunction with users. If you decide to write thesis statement speech, heed this warning, select Quarter in the Attributes pane and then, in the Properties window, change the AttributeHierarchyVisible value to False. Another warning appears on thesis statement, the hierarchy itself. In this case, the message cautions that a performance problem might arise because attribute relationships are missing between one or more levels of the hierarchy.

Attribute relationships are used by SSAS to violence in the essay, optimize query performance and aggregation design, to reduce the amount of storage required for a dimension, and to speed up database processing time. Click the Attribute Relationships tab in the dimension designer. (Note that this tab is available only speech if you're using Analysis Services 2008.) By default, all attributes relate directly to jackson president, the key attribute, Date Key. Write Thesis Statement! To optimize the design by reassigning relationships, drag the Month object to the Quarter object, and then drag the Quarter object to the Year object. The relationship in the designer now correctly represents the many-to-one relationship between each level from left to right, as shown in Figure 4 . Figure 4 Attribute Relationships. Next, add a hierarchy to the Product dimension called Categories that contains Category, Subcategory and Product from top to bottom. Vit Resume! After you create the hierarchy, you'll find you don't need to fix the attribute relationships between levels because the foreign key relationships between the tables are already defined in the DSV. However, you can set the AttributeHierarchyVisible property value to speech, False if you like. Now your project contains two dimensions that have hierarchies and attribute relationships correctly defined. As you learn more about dimension design, you'll find there are several properties available for tuning performance and controlling specific behavior in was andrew jackson president essay the user interface. Also, you'll likely have several more dimensions in more complex BI solutions. However, at this point, you have mastered the basics of dimensions and have what you need to continue building a usable solution by creating a cube.

Just as you use the Dimension Wizard to thesis statement speech, start the process of defining your dimensions, you use the Cube Wizard to begin creating your cube. Of Video Games On Children Essay! In Solution Explorer, right-click the Cubes folder, click New Cube and then Next on the Welcome page if applicable. Write Statement Speech! On the Select Creation Method page, keep the food inc essay, default option. (You'd use the write thesis speech, other two options when you have a design you want to create manually or with a template, then have SSAS generate tables in the data source based on that design, which you'd need to populate with data using Integration Services before you could browse your cube.) Click Next. On the Select Measure Group Tables page, choose Internet Sales and Reseller Sales and click Next. (Measure group tables are synonymous with fact tables.) The wizard then displays all the numeric columns found in importance the selected measure group tables. In keeping with the simple approach you've taken thus far, clear all the measures by clearing the write thesis, Measure check box at a seatbelt essay the top of the page, and thesis then select the following measures from each group (Internet Sales and Reseller Sales): Order Quantity, Total Product Cost and Sales Amount. You can also rename measures on this page. Violence In The Old West Essay! Just right-click on the measure name and type the new name, but make sure each measure name is unique. The measure name should be short, but not so short that it's cryptic.

Rename the measures in the Internet Sales group as follows: Internet Order Quantity, Internet Cost and write thesis speech Internet Sales. Likewise, rename the Reseller Sales measures as Reseller Order Quantity, Reseller Cost and Reseller Sales. Click Next. On the Select Existing Dimensions page, the wizard displays the dimensions you've already created. Food Inc Essay! Click Next. If there are any tables in write thesis statement the DSV that are not yet referenced as a measure group table or by an existing dimension, the Select New Dimensions page will display to allow you to quickly add any other dimension you might need.

In this case, clear Internet Sales and Reseller Sales as you don't need these tables created as dimensions. (Although technically these are measure group tables, the presence of sales order numbers in violence in the old west the tables would allow you to create dimensions to support reporting or analysis of sales by sales order number.) Click Next, rename the cube as Sales, and click Finish. Congratulations! You've successfully built a simple cube! The cube designer displays the measure groups and the dimensions added to the cube in the panes on the left, and the source DSV on write thesis, the right, as shown in Figure 5 . Figure 5 Cube Designer Showing Measure Groups and Dimensions. The first step to take after building a cube is food inc essay, setting the write thesis statement speech, FormatString property of each measure to make it easier to view values in the cube browser. The quickest way to do this is to view the measures in a grid. In the toolbar of the cube designer, click the fifth button from the left to toggle from violence in the, Tree View to Grid View. In Grid View, you can use the Ctrl key to select several measures at once. First, select Internet Order Quantity and Reseller Order Quantity. In the Properties window, in the FormatString dropdown list, select Standard.

Then select all remaining measures to set the FormatString property to Currency. A powerful feature of SSAS is the ability to add calculations using the Multidimensional Expression language (MDX). If you can write formulas in Excel, you can create calculations in your cube using simple MDX expressions. Write Statement! For more complex expressions, you'll need to spend some time learning about food inc essay, MDX through study and lots of practice. Remember that one of the design goals of this solution is to measure profitability by thesis statement, sales channel. The cube now includes the measures you need to calculate profitability: Internet Cost, Internet Sales, Reseller Cost and Reseller Sales. The difference between sales and cost is the gross margin, but that calculation provides absolute dollars, which isn't useful for comparison between channels.

In addition to gross margin, you need to calculate the gross margin percentage by dividing gross margin by the sales amount. In the cube designer, click the Calculations tab, the third tab from the vit resume, left. Thesis Statement! Then click the New Calculated Member button on the toolbar, the fifth button from the left. In the armin vit resume, Name text box, type [Internet Gross Margin]. The brackets are required when the name includes spaces.

In the write thesis speech, Expression text box, type [Internet Sales] - [Internet Cost], and then, in the Format String drop-down list, select Currency. Now repeat these steps to add the food inc essay, calculations shown in Figure 6 . Figure 6 Adding Calculations to the Cube. Deploying an thesis statement, Analysis Services Database from games essay, BIDS. Thus far, although you have built the objects necessary to create an SSAS database on the server, the database itself doesn't yet exist. The design tasks you perform in thesis statement BIDS produce XML files that must get deployed to the server. Games On Children Essay! Once those files are deployed, you can process the database, which executes the write speech, commands necessary to build the vit resume, storage structures defined by the XML files and to populate those structures by executing queries to the specified data source. Within BIDS, you start all of statement these activities by right-clicking the project in Solution Explorer and in the essay then clicking Deploy.

The Deployment Progress window opens to show you each step it performs and whether that step succeeds or fails. After you have deployed a project, you can still make changes in write speech the designers. Effects Of Video Games! Just deploy the project again as previously described to move your changes to the server and launch processing. If prompted that your database will be overwritten, click Yes if you're certain you're the write thesis, only person making changes to the database. Sometimes the change you make won't trigger the command to process the database after deployment.

In this case, just right click the dimension or cube you changed, then click Process, and Run. If you process a dimension using the Process Full option (which is required if you make a significant structural change to of wearing essay, the dimension), you might also need to process the write speech, cube. Write Speech! At each stage of development, as long as you have successfully deployed and processed the solution, you can review your progress from the user's point of view. In the cube designer, click the Browser tab. The pane on the left displays the objects in the SSAS database in a metadata tree (shown in Figure 7 ). The top node of the tree is the cube. Thesis Statement! Expand the importance of wearing a seatbelt, Measures node and write speech the folders it contains to view all of the of wearing a seatbelt essay, measures available, and write speech then expand the write thesis speech, Order Date and Product nodes to view the attributes in these dimensions. Figure 7 Sales Cube Metadata Tree. You might be wondering why the cube contains Due Date, Order Date and Ship Date when you created only one Date dimension. These cube dimensions are called role-playing dimensions because they represent different logical versions of the same dimension. Write Thesis Statement Speech! They appear automatically in the cube when you include the Date dimension because the fact table contains three different foreign key columns that all relate back to the single table on which the games, Date dimension is based to track the order, shipping and due events separately. Write! (If these role-playing dates aren't useful for analysis, you can delete any you don't need on the Cube Structure page of the designer.) To view cube data, you drag objects from the thesis statement, metadata tree to the grid in the center of the designer.

Start by dragging Internet Sales to the area labeled Drop Totals or Detail Fields Here. Then repeat this process to add Internet Gross Margin Pct, Reseller Sales and Reseller Gross Margin Pct to the grid. With the results of this simple query now visible in the cube browser (as shown in Figure 8 ), you can see that Internet Sales are significantly more profitable than Reseller Sales. Figure 8 Query Results in the Cube Browser. You can continue exploring these results by thesis statement, dragging attributes to the sections of the grid for rows, columns or filters, which collectively are called axes, or by dragging attributes and measures off the grid. Food Inc Essay! The process of adding objects to the axes to refine the query is called slice and dice by BI users and is a very fast way to speech, query data without writing any code.

For example, to slice by year, drag Order Date.Year to the section labeled Drop Row Fields Here. Because Order Date.Year is vit resume, a hierarchy (as indicated by the pyramid-shaped icon), you can drill down to slice by quarter by expanding one or more of the years. Write Thesis Statement Speech! Similarly, you can dice by armin, category by write statement, dragging Categories to the columns axis above the measures. After you place objects on rows or columns, you can filter the list of items by clicking the arrow in the caption. To remove Components from the grid, click the arrow in the Category caption, clear the Components check box and click OK. Next, to simplify the armin vit resume, view, drag Internet Sales and Reseller Sales off the grid. You can now easily compare the profitability of the Internet and statement speech Reseller channels by year and quarter and by product category, as shown in Figure 9 . Figure 9 Profitability of Sales Channels by Year and Quarter and by armin, Category.

By default, the cube is write statement speech, accessible only by the server administrator. However, once your cube is deployed to the Analysis Server, you can set permissions to grant users access to it, enabling them to use their favorite tool to browse the cube. Microsoft Excel 2007 is a popular choice for interactive browsing, but you can also use Reporting Services to distribute reports based on cube data, as I'll explain in a future article. Now that you've built a small database using the food inc essay, sample AdventureWorks data, you should apply what you've learned to your own data by building a simple cube. If you have a simple design and a relatively small data set (containing less than a few million rows, for example), you can build a database without going to the effort of building and maintaining a data mart. Just set up a data source view to query the source using named queries that structure the data as closely as possible to a star schema. Thesis Speech! When your data source has new data, you can simply do a full process of your SSAS database to keep it current with your data source.

If you have more data to put into a cube, you should read more about violence old west, SSAS in Books Online and thesis statement other resources as this article explains only the very basic points you need to know to build a simple cube. For example, at the beginning of effects of video this article, I mentioned that one benefit of statement speech SSAS is aggregation management, but to explain more about importance of wearing a seatbelt, that subject is beyond the scope of this article. You can learn more about aggregations and other advanced topics by reading Microsoft SQL Server 2008 Analysis Services Step by Step (Microsoft Press, 2009), recently published by a good friend of mine, Scott Cameron, who started his business intelligence career with me many years ago. Now that you've built your first cube, keep enhancing your skills so that you can develop more advanced cubes and take full advantage of the write statement, Microsoft BI platform.

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Interior Design Business Plan Sample. Before you can start your new interior design business you will need a detailed business plan and this sample has the thesis statement, ideal guidelines. Use this example to compile your own. Barton Interiors is food inc essay, a proposed venture that will offer comprehensive interior design services for homes and offices in the Boulder, Colorado area. Barton Interiors also will provide access to products to complement the design consulting services including furniture, both new and antique, decorator fabric, and home and office accessories. This venture offers the personalised services the speech, target market desires and violence old west essay, can afford in a way that is unique from concept to implementation. Recent market research indicates a specific and growing need in the area for the interior design consulting services and products Barton Interiors offers the write statement speech, market it will serve. The market strategy will be based on a cost effective approach to reach this clearly defined target market. Although the population of Boulder is food inc essay, under 100,000, the statement speech, market has a significant quantity of relatively wealthy households that are conscious of the appearance and feel of their home and offices.

The approach to promote Barton Interiors with be through establishing relationships with key people in write statement speech, the community and then through referral activities once a significant client base is established. Barton Interiors will focus on statement, developing solid and loyal client relationships offering design solutions based on was andrew a good president essay, the client’s taste, budget, use, and thesis statement, goals for effects on children essay, the space. The additional selection, accessibility of product, design services, and value-based pricing will differentiate Barton Interiors from the other options in the area. Total revenues in the first year are projected to exceed $46,000 with a loss. The venture will show increasing profits in year two and statement, three, with revenues projected to increase to was andrew jackson a good or bad essay almost $80,000.

This interior design business plan outlines the concept and implementation and details regarding the first three years of write speech, this venture. Realise an average of $3,870 of sales each business month for the first year, $5,720 for importance, the second, and $6,600 for the third year. Generate a minimum of 45% of revenues from product sales versus consulting billing. Establish a commercial revenue client base accounting for 10% of total revenues. Barton Interiors is an interior design service for discerning, quality-conscious clients that seek assistance in their design choices for their primary residences, vacation homes, and businesses.

This experience offers personal attention through the design process and also provides design resources and products to its clients through special purchases of furniture, fabric, and write statement, accessories. The total experience is provided in a way to inform, inspire, and assist people through the process of transforming their home or business environment to become a unique and personalised expression of themselves and add to their enjoyment of that interior space. The primary keys to success for Barton Interiors will be based on the following factors: Provide the highest quality interior design consulting experience possible. Sell specially selected products to these clients to further meet their interior design needs. Communicate with our client base through the website and personalised communication techniques. Retain clients to generate repeat purchases and games, initiate referrals. Barton Interiors is a start-up business that will offer comprehensive interior design services for statement speech, home and office. This business will assist those that want to have guidance and food inc essay, council in developing a basic design concept of their project, to the person that desires someone to take it from concept to complete implementation. Barton Interiors will offer the ability for clients to purchase new and statement, antique furniture, art work, decorator fabric, and home accessories.

The website www.bartoninteriors.com will be used as another way to communicate the services available and provide a portfolio of the work accomplished. The business will begin as a home-based business and jackson essay, is expected to remain in write statement, this structure through at least the first three years. Barton Interiors, located in Boulder, Colorado is registered in the State of Colorado as a sole proprietorship owned and was andrew or bad essay, operated by Jill Barton dba Barton Interiors. Barton Interiors is operated from a home office located in Boulder, Colorado. A room is dedicated to support a work area, a client contact work centre, and display samples of design concepts, products, and thesis, past work. Barton Interiors focuses on providing interior design consulting. This is complemented by specially purchased furniture, art pieces, decorator fabric, and accessories for on children essay, the home and office. The sales process will begin with interior design consulting services, and then progress on to offer specially selected components to complement the design theme.

Products available through Barton Interiors include: Furniture available through special purchase arrangements with Thomasville, Drexel Heritage, and write statement, Henredon and local craftsman. A selection of decorator fabrics from Waverly, P Kaufmann, Fabricut, Ralph Lauren, Regal, Robert Allen, Latimer Alexander, Covington, and games on children essay, Portfolio. A line of thesis, drapery hardware called “Oval Office Iron” purchased through Dept. of the Interior Decorator Fabrics in Eugene, Oregon found at www.fabric-online.com. Accessory and art pieces available through wholesale shows. Hunter Douglas window treatment products including a variety of hard window coverings. Interior shutters made of wood and a plastic/resin product called “polywood.” Antiques acquired for specific client needs through an arrangement with a local antique buyer and through direct purchases through other sources.

Our primary points of differentiation offer these qualities: A unique client experience from a trained and professional interior designer that is qualified and capable of meeting the needs of discerning clients with high expectations. Access to a wide and unique selection of new and antique furniture, accessories, and special-order decorator fabrics. Personal assistance from a complementary product offering, including hard-covering window treatment, hardware, and home accessories that fit the look and objectives of each project. Our competition is was andrew president, primarily from other interior designers.

Looking at a broader picture, there is also competition from the write statement, “do-it-yourself” resource providers that have retail stores and websites that include the following: Bed, Bath and Beyond moved into food inc essay, the market in the year 2000 at write speech, an excellent location. Discount stores including Target, Wal-Mart and food inc essay, Home Depot have expanded their fabric, bedding, pillow, and ready-made drapery selections often representing lines including Waverly. Norwalk continues to make purchasing “blank” furniture and making a designer fabric selection an attractive option to recovering furniture. Catalog sales continue to write statement be a strong force with a list including Pottery Barn, Calico Corners, Ballard Design, and Eddie Bauer expanding purchasing selection. The list of competitors for importance essay, home accessory competition includes Pier 1 and local competitors that provide an entire list of write statement speech, other furniture, accessory and essay, gift stores. Web sales of write, furniture, fabric and other interior design-oriented products has expanded dramatically and in many cases is was andrew jackson a good, easily available. A simple and professional looking brochure will be available to provide to referral sources, leave at statement speech, seminars, and on write thesis statement, a select basis, use for direct mail purposes. Barton Interiors has a defined target market client that will be the basis of building this business.

This client is identical for both the residence and office spaces, but the thesis speech, target market is identical based on her different roles for each of those spaces. Effective marketing combined with an food inc essay, optimal product offering is critical to write thesis statement the Barton Interiors’ success and future profitability. The owner possesses solid information about the market and vit resume, knows a great deal about the common attributes of those that are expected to be prized and loyal clients. This information will be leveraged to better understand who Barton Interiors will serve, their specific needs, and how to write thesis speech better communicate with them. The profile of the Barton Interior client consists of the old west essay, following geographic, demographic, psychographic, and behaviour factors: The geographic market is the affluent sector within the Boulder, Colorado area with a population of write thesis, 94,673. (Based on the 2000 Census data.) A 20-mile geographic area is in need of the products and services offered and write statement, do not intend to pursue the Denver market at speech, this time. The total target market population is estimated at 24,000 based on the following demographics. Female, married and have attended college. Have children, but they are not necessarily at home.

A combined household annual income greater than $100,000. Age range of 35 to 55 years, with a median age of essay, 42. Owns their home, townhouse and/or condominium valued at write, over $425,000. They and/or their spouse work in a professional setting and may have interior design requirements for their office space as well as their homes. Belong to one or more business, service, and/or athletic organisation including: Boulder Country Club. Junior League of Boulder. American Business Women’s Association. American Auxiliary of importance a seatbelt essay, University Women. Doctor’s Wives Auxiliary. The following is known regarding the profile of the typical resident of write statement speech, Boulder: 67% have lived in the area for seven years or more.

23% are between the ages of 35 and 44. 40% have completed some college. Of Wearing A Seatbelt Essay. 24% are managers, professionals and/or owners of a business. 53% are married. 65% have no children living at home.

56% own their residence. The appearance of her home is write thesis speech, a priority. Entertaining and showing her home is food inc essay, important. Write Thesis. She perceives herself as creative, tasteful and able, but seeks validation and support regarding her decorating ideas and choices. She reads one or more of the following magazines: Martha Stewart Living. Country Living. Home. House Beautiful. Country Home.

Metropolitan Home. Traditional Homes. Victoria. Elle Decor. If she does seek out television as an information source for home decorating that is most likely to be “Martha Stewart” and, on a lesser basis, “Interior Motives.” She takes pride in having an thesis statement speech, active role in decorating their home. Her home is a form of thesis speech, communicating “who she is” to others. Comparison positioning and stature within social groups are made on food inc essay, an ongoing basis, but rarely discussed. Barton Interiors is providing its clients the thesis speech, opportunity to create a home environment to express who they are.

They seek design assistance and have the resources to accomplish their goals. They desire their home to be personal, unique, and tasteful as it communicates a message about what is important to them. Barton Interiors will seek to fulfill the vit resume, following benefits that are important to our clients. Our marketing strategy will create awareness, interest, and appeal from our target market for what Barton Interiors offers its clients. The target markets are separated into four segments; “Country Club Women,” “Boomers in Transition,” “Professional Youngsters,” and speech, “Home Builders.” The primary marketing opportunity is selling to in the essay these well defined and accessible target market segments that focuses on investing discretionary income in these areas: Country Club Women – The most dominant segment of the four is write statement, comprised of women in the age range of 35 to 50. Violence In The Essay. They are married, have a household income greater than $100,000, own at least one home or condominium, and are socially active at and away from home.

They are members of the Boulder Country Club, Junior League of Boulder, AAUW, and/or the Doctor’s Wives Auxiliary. They have discretionary income, and their home and how it looks is a priority. The appearance of where they live communicates who they are and what is important to them. This group represents the largest collection of “Martha Stewart Wanna Be’s,” with their profile echoing readers of Martha Stewart Living magazine, based on the current demographics described in write speech, the 2001 Martha Stewart Living Media Kit. Boomers in armin vit resume, Transition – This group, typically ranging in age from 50 to 65, is going through a positive and planned life transition. They are changing homes (either building or moving) or remodeling due to empty nest syndrome, retirement plans, general downsizing desires, or to just get closer to the golf course. Thesis Speech. Their surprisingly high level of discretionary income is first spent on food inc essay, travel, with decorating their home a close second. This is what makes this segment so attractive. The woman of the couple is the write statement speech, decision maker, and often does not always include the husband in the selection or purchase process.

Professional Youngsters – Couples between the ages of 25 and vit resume, 35 establishing their first “adult” household fall into this group. They both work, earn in excess of $80,000 annually, and now want to invest in their home. They seek to enjoy their home and communicate a “successful” image and message to their contemporaries. They buy big when they have received a promotion, a bonus, or an inheritance. Home Builders – People in the home building process, typically ranging in age from statement speech 40 to 55, are prime candidates for write thesis speech, Barton Interiors. This applies to both primary residences and vacations and secondary homes.

Although only expected to thesis statement occur two to vit resume fives times each year for the business, this event will be the single largest dollar transaction amount. The home textile market, considered to include sheets, towels, draperies, carpets, blankets, and upholstery, accounts for 37% of all textile output. The trade publication “Home Textiles Today” estimates the size of the U.S. home textiles market at the wholesale level, excluding carpets, to be between $6.5 billion to speech $7 billion annually. The industry is expected to realize a steady increase over the next few years. The industry is driven by the number of “household formations” which is expected to continue through the first years of the new millennium.

This is primarily due to the solid growth in the number of single-parent and non-family households. This growth also comes from baby boomers needing bigger houses to accommodate growing and in the old west, extended families and, as people get older, they are buying homes rather than renting to realise tax and equity building benefits. Favourable mortgage rates will also enable others to thesis invest in statement speech, their existing home. The “do-it-yourself” (DIY) market continues to grow and closely parallels the professional home-improvement market. Write Thesis. DIY market growth is attributed to an increased presence of products, the personal satisfaction experienced, and of wearing a seatbelt, the cost savings clients realise. A portion of the do-it-yourself market is the “buy-it-yourself” (BIY) market. Consumers are buying the product and arranging for someone else to do the fabrication and/or installation. This is more expensive then the do-it-yourself approach, but less costly than buying finished products from other sources.

It also provides similar feelings of creativity, pride, and write thesis statement, individuality associated with direct creative involvement. This sense of “participation” in home decorating is an vit resume, important factor for many of these committed clients. Regardless of this data, the following trends and issues impact the success and challenges of Barton Interiors. National economic health: The industry performs better when the country experiences “good times” regardless of its direct impact on the local economy. Sales decrease when the stock market falls and when NATO takes military action. An upbeat State of the Union address by the President correlates with an increase in sales. New home construction activity: More closely related to what is taking place in our local economy, new home construction has a significant impact on sales across all product lines. Shifts in design trends: Major changes in design trends increase sales.

The Boulder market lags behind metropolitan design trends by six to 12 months. Thesis Statement. This offers a buying advantage for the store, offering a preview of what is coming and how we should adjust our in-stock inventory. American Demographics projects the number of U.S. Vit Resume. households will grow by 16% to write statement speech 115 million by the year 2010. Almost half of the households comprised of people from 35 to 44 years old are married couples with children under the age of 18. Based on this research, households in the 45 to 65 age range will grow to food inc essay 34 million by the year 2000. These households will increase another 32 percent to 45 million in 2010 as baby boomers add to this peak-earning and spending age group. Thesis Speech. These families will either build new homes or move into existing dwellings.

With approximately 46.2% of the nation’s 93.3 million dwellings built before 1960, many of these homeowners are also expected to update. One important factor is of wearing a seatbelt essay, that married couples in the 35 to 65 age range represent a growth segment and write thesis statement speech, enjoy larger incomes than other family structures. They enjoy the armin vit resume, choice to spend their disposable income on life’s amenities. They may demonstrate “cocooning” by write speech, making their home a more comfortable and attractive haven. They choose to spend resources here rather than on vacations and other discretionary options. This group represents a larger subsegment of the target market. These factors contribute to an increased need for was andrew or bad president, home decorator fabrics for window treatment, upholstery, pillows, bedding, and other fabric accessory needs.

This demand is expected to be complemented by thesis statement, the growth in the Boulder market. The majority of write thesis speech, homeowners spend a large percentage of their disposable income on statement speech, home goods within two years after buying a new house. Therefore, positive trends in new housing activity represents growth and opportunity for home textiles. Recent slow downs in the local economy have resulted in falling below sales projections and these factors will affect market growth. Adding additional revenues through the website will hopefully add a more stable factor in to the revenue stream. The publication, American Demographics, projects the number of U.S. households will grow by 16% between 1995 and the year 2010, an importance of wearing a seatbelt, increase from 98.5 million to 115 million. Of the households comprised of people from 35 to 44 years old, almost half are married couples with children under the age of 18.

Based on research by American Demographics, households in the 45 to 65 age range should grow to 34 million by the year 2000. These households will increase another 32 percent to 45 million in 2010 as baby boomers add to this peak-earning and spending age group. With approximately 46.2% of the nation’s 93.3 million dwellings built before 1960, many of write thesis statement, these homeowners are also expected to update. These factors contribute to an increased need for home decorator fabrics for window treatment, upholstering, pillows, bedding, and other fabric accessory needs. Food Inc Essay. This demand is expected to be complemented by the growth in statement, the Boulder market. The majority of homeowners spend a large percentage of their disposable income on home goods within two years after buying a new house. Vit Resume. Therefore, positive trends in new housing activity represents growth and opportunity for write speech, home textiles. One important factor is armin, that married couples in the 35 to 65 age range represent a growth segment and enjoy larger incomes than other family structures. They enjoy the choice to spend their disposable income on life’s amenities. They may demonstrate “cocooning” by making their home a more comfortable and attractive haven. They choose to spend resources here rather than on vacations and other discretionary options.

This group represents a larger sub-segment of the target market. Barton Interiors will provide its clients the opportunity to create a home environment to express who they are. They have the thesis statement, choice to actively participate in president, the design, look, and feel of their home. They desire their home to be personal, unique, and tasteful as well as communicate a message about what is important to them. Barton Interiors seek to fulfill the write thesis speech, following benefits that we know are important to our clients. The industry continues to be competitive with a “commodity” concern with “designers” of all skill and food inc essay, background levels available throughout the market. Potential Competitors: There are many other interior designers in write speech, the Boulder area and these competitors range from those that provide simple-focused services, such as draperies only, to a more full-service interior design approach similar to Barton Interiors. Power of Suppliers: Moderately high in most anyone that has a business licence can have access to wholesale purchase of furniture, fabrics and accessories. Power of Buyers: Very low as buyers work within the write thesis statement speech, financial terms and product availability offered through the suppliers that specify the terms and conditions. Thesis Speech. Substitute Products: High as many people refer to themselves as interior designers regardless of food inc essay, background, training, or certification. Substitute products are also high in statement speech, the area of window treatment as hardcovering solutions have become available and armin, increasingly affordable.

This includes blinds, shutters, and other “manufactured” treatments. Substitute products are not as prevalent in the area of antiques and art pieces. Rivalry: Moderately low with the “territorial” structure that the statement speech, industry experiences and jackson a good president essay, moderately low exit barriers. The easy entry is accompanied with an easy exit and people get out when it is not working. With the slow, but steady, growth of the past few years, the write speech, industry is now experiencing a “cautious optimism” regarding the future. Growth and write thesis statement, expansion activities for most areas of the interior design industry appear to be carefully considered. Many in the industry continues to decide what to do and write thesis statement speech, buy as the old west essay, economy has experienced a slowdown and increased uncertainty from the more economically confident 1990’s.

Our primary method of speech, distribution will be on a direct sales basis for each individual client. Competition in the area is strong, with designers ranging from the home-based, no formal training individuals to the more formalized store front, American Association of Interior Designers (ASID) certified designers that have close relationships with prestigious architects. In most cases, clients make the provider decision on the basis of three criteria in this order with these percent influences indicated after each: Referrals and relationship with other professionals, particularly architects (55%). Personality and “expected relationship” with the designer (25% ). Past work (15%).

ASID certification (5%). Understanding the importance of wearing a seatbelt, influence of these factors on the prospective client will be key in the marketing strategy. Current local competition includes the following: Interior Designers: There are 37 interior designers listed in the Boulder Yellow Pages (Year 2000-2001 issue) that offer fabric as a part of their services. Interior designers make profit off mark-up of fabric in addition to write thesis their hourly services charges. Their costs per yard are typically higher since they do not benefit from retail or volume discounts. Therefore, their costs to their client is often two to write thesis statement four times higher than the price per yard from Barton Interiors. House of write speech, Fabrics: Nationwide recognition and buying power of numerous types of dated fabric with strong product availability. This store has experienced financial difficulty in games on children essay, recent years and has closed several locations throughout the country. Warehouse Fabrics: Locally owned, offering low-cost products with a wide selection of discontinued fabrics and only a limited number of “current” fabrics.

This warehouse concept offers marginal client service with what many “upper end” clients consider to be an “undesirable” shopping environment. JoAnn’s: Nationwide chain with strong buying power. They have a broad fabric selection for clothing with a limited number of write speech, in-store decorator fabrics available. Their primary target markets are the clothing seamstress, with an increasing emphasis on craft items. Low prices are fabric main point of competitive differentiation.

Website Providers: Fabric sales over the Web are limited at this time, and this will be a source of competition for the future to watch. Currently, there is no measurable impact on our market through competitive websites. An increasing level of competition is anticipated from catalog sales. Recent trends, such as those demonstrated in jackson or bad president, the well established but evolving Pottery Barn catalog, indicates increased interest in offering decorator fabric, window designs, and other home decorating products through this increasingly popular channel of distribution. Catalog sources do not offer clients the option to see, touch, and have the fabric in their homes.

Price is the most significant competitive factor this product source presents. The most aggressive catalog competitor is thesis speech, Calico Corners followed by Pottery Barn and other home-accessory-based providers. Channels of distribution continue to shift in favor of thesis, discounters, who account for a significant portion of the growth in the industry. As consumers experience lower levels of disposable income, discounters leverage frequent store promotions to entice frugal, value-oriented consumers. Thesis. One of the armin, biggest criticism of discounters is their failure to offer a quality service experience and their failure to present inviting displays to promote sales. These discounters, along with specialty store chains, present one of the most severe competitive threats for thesis, individually-owned specialty stores. This is partially due to extensive promotional efforts, price advantages, and was andrew jackson or bad president essay, established relationships with their vendors.

One example of speech, these discounters is the “home improvement” chains, such as Home Base. In The Old West. This aggressive retailer has adopted a strategy to include complete decorator departments in their metropolitan stores. Speech. Currently existing in the Los Angeles market, this strategy is importance of wearing, anticipated to be introduced into the Seattle area and other select metropolitan markets within the year. Although the Boulder Home Base store sells basic curtain rod hardware and other hard cover window treatment, there are no known plans at this time for write thesis statement speech, the Boulder Home Base store to implement this in food inc essay, the foreseeable future. Write Statement Speech. This will be an important issue to monitor for food inc essay, competitive purposes. Industry participants in the area of write thesis speech, interior design comes from six general categories; interior designers, traditional furniture stores, traditional fabric retail stores, catalog and old west essay, Web-based sales, click and statement speech, mortar discounters, and individually owned stores. Violence In The Essay. Most of these players have some type of an online presence.

The following provides an overview of the type of write, participants that are most active and games, most successful in thesis statement speech, this arena. This large group makes up a substantial quantity of higher-end fabric purchases. For example, there are 37 interior designers listed in the Boulder Yellow Pages (Year 2001-2002 issue) that offer fabric as a part of their services. Interior designers make profit off mark-up of importance of wearing a seatbelt essay, fabric in addition to their hourly services charges. Their costs per yard are typically higher since they do not benefit from write thesis speech retail or volume discounts. Effects. Therefore, their costs to the client is often two to four times higher than the write, price per yard from Barton Interiors. It is effects on children, unusual to find an independent interior designer that has a website. Traditional Fabric Retail Stores. The traditional retail stores are corporate stores (not franchises) that have multiple locations in select metropolitan markets.

Example of these stores include: JoAnn’s www.joanns.com – Nationwide chain with strong buying power. They have a broad fabric selection for write thesis speech, clothing with a limited number of in-store decorator fabrics available. Food Inc Essay. Their primary target markets are the clothing seamstress, with an increasing emphasis on craft items. JoAnn’s purchased the House of write speech, Fabric chain and has a link set up from the was andrew jackson a good or bad president essay, previous URL www.houseoffabrics.com. Calico Corners www.calicocorners.com – This national chain was a franchise through the statement, 1980s (no longer selling licenses) and has been purchasing those stores throughout the country. Calico Corners stores number about armin 90 and are in most larger cities, with a concentration in the Northeast. Catalog and Web-based Competitors. Virtually every catalog and major retail store in the industry now has a website. The most aggressive and direct catalog competitor is Calico Corners at www.calicocorners.com which complements their 80+ retail store network. An increasing level of competition is anticipated from these catalog and Web-based sales.

Recent trends, such as those demonstrated in the well established, but evolving, Pottery Barn catalog at www.potterybarn.com and Ballard Design at www.ballarddesigns.com indicates increased interest in offering decorator fabric for window design and statement speech, upholstery through this increasingly popular channel of distribution. Click and Mortar Discounters. Channels of distribution continue to shift in favour of discounters, who account for a significant portion of the growth in the industry and who have been extremely active on the Web. As consumers experience lower levels of disposable income, discounters leverage frequent store promotions to entice frugal, value-oriented consumers. One of the biggest criticism of armin vit resume, discounters is thesis statement speech, their failure to offer a quality service experience and vit resume, their failure to present inviting displays to promote sales.

One example of these discounters is the “home improvement” chains, such as Home Base at www.homebase.com. Write. This aggressive retailer has adopted a strategy to include complete decorator departments in importance, their metropolitan stores. Currently existing in the Los Angeles market, this strategy is anticipated to be introduced into the Seattle area and other select metropolitan markets within the year. Although the Boulder Home Base store sells basic curtain rod hardware and other hard cover window treatment, there are no known plans at this time for the Boulder Home Base store to implement this in the foreseeable future. Bed, Bath Beyond at www.bedbathandbeyond.com has an thesis statement speech, even larger assortment of vit resume, hardware with a selection of pre-made solutions for window treatments, bedding and pillows. Both of thesis statement speech, these retailers have stores in our market and with selection activity on thesis statement, the Web, this will be important to monitor for competitive purposes. Individually Owned Stores. Some form of locally owned stores exist in virtually every market with a population of over 50,000. Typically, the low end begins with those that carry a limited selection of decorator fabric, often with a focus on clothing fabric and crafts.

At a slightly more sophisticated level, stores may offer low-cost products with a wide selection of statement speech, discontinued fabrics and only a limited number of “current” fabrics. “Full service” individually owned stores, like Barton Interiors, are less prevalent. Violence In The. An increasing number of these stores at write thesis, all level do have websites, including this local competitor example: www.econosales.com. HOW TO DEVELOP AN ENTREPRENEURIAL MINDSET. Sign up for Entrepreneur's Daily Newsletters to Download. MLM Cleaning Products Business Plan Sample. Interior Design Business Plan Sample. Handyman Maintenance Sample Business Plan. Insurance Company Sample Business Plan. Slikour’s Moto: If You Dream It, You Can Be It. How Mark Sham Earned His Suits #038; Sneakers.

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The Secret Life of Walter Mitty: Chronic Day Dreamer in a Depressed Society. By: Rebecca Moore. In the Great Depression of the 1930’s, there was a strong social and economical struggle that inhibited both men’s wishes and fantasies. The very idea of finding a paying career with high social status, was quite impossible to achieve and challenges the masculinity inside men, including Walter Mitty. Thurber’s short story;The Secret Life of statement speech, Walter Mitty is vit resume of a man whose ultimate escape from thesis a boring and miserable reality by making his own, depicts the hunger of excitement and success, as well as escapism that many others wanted in the Great Depression. Armin. Mitty’s desires to become more than who he is, and to be the centre of attention in his own fantasies, are the result of external and internal factors, that belittles and speech, emasculates him. His patronizing wife, superior men, his self image, and his rather systematic life, causes him to isolate himself and escape the 1930’s time warp. Walter Mitty; there is little known about him except that fact that he is a chronic dreamer and food inc essay, has controlling wife whom he is submissive to. Goonetilleke’s article The Secret Life of Walter Mitty: Overview expresses Thurber’s point of write statement, view on how women have won the battle of the sexes through Mrs.Mitty who stifles Walter’s masculine role in their relationships.

She patronizes him about seeing a psychiatrist, putting on his gloves, getting overshoes, all the while reminding him that “you’re not a young man any longer” (Thurber P.2). This makes Walter feel like he is not taking on the leading masculine role that he wishes to be. Violence In The Old West Essay. A husband of the 1930’s and even today, is seen as the strong backbone to a marriage who makes the important decisions for the soft spoken wife who respects his opinion. However, in the case of Walter Mitty, the statement speech, roles have switched and the masculine status of vit resume, the. Gender Roles, Marriage and Love: a Comparison of I’m Going! a Comedy in One Act vs. the Secret Life of Walter Mitty. . give Henri a hard time about going to the races and leaving her behind, alone.

Henri comes up with every excuse possible to discourage Jeanne from wanting to go with him. Henri says “when I go alone, I take a cab and statement speech, pay five francs for it; that’s my total. Armin Vit Resume. “Now if you go with me, I must get a special carriage, and that costs twenty francs” (Clugston, 20120, p.15). Write Speech. Henri and jackson a good or bad president essay, Jeanne then discuss what they will do all day without the other. In the end, once they have determined that Henri will go alone to the races and Jeanne will see Juliette, but really she is write thesis statement going to thesis speech, sew new ribbons on her hats, they both show the love between them when they kiss and tell each other they love each other. They are able to have their fun separately without having to sacrifice their individual desires or compromise their love for one another. In the short story “The Secret Life of Walter Mitty” the story is told using humor like Bernard’s “I’m Going!” This story portrays stereotypical male and female roles, the write thesis statement, timid husband and hero and the over-bearing wife. The difference between this story and “I’m Going! Is that this story is told in the third person narrative, omniscient. Of Wearing A Seatbelt Essay. The conflict in “The Secret Life of Walter Mitty” is three-fold. Mitty’s conflict in the real world versus Mitty’s conflict in his fantasy world, Mitty’s conflict with his wife, and Mitty’s conflict with society and statement, his struggle to follow conventional social norms. The themes are “escapism,” Mitty daydreams to.

Words: 2833 - Pages: 12. Compare and Contrast the thesis statement speech, Secret Life of Walter Mitty and I’m Going. . “The Gift of the Magi” Milton Wiscovitch Jr. ENG 125 Prof. Jennifer Chunn November 26, 2012 Theme and Narrative Elements of “The Gift of the Magi” O Henry’s short story written in 1906 “The Gift of the Magi” identifies the theme elements as poverty and love. The lack of thesis statement, money and importance essay, living in write a poor neighborhood affected both Della and in the, Jim. They expressed their unconditional love for each other by sacrificing their most prized possessions in order to thesis, buy a Christmas gift.

Through this act of love both Della and Jim saw how much they really loved each other by wanting to make their partner happy. This short story identifies that love has no boundaries over having money through self sacrifice when it comes to giving all you have for the one you love. The couple sacrificed items that brought them joy such as Della’s hair and Jim’s watch which was important to the both of of wearing a seatbelt essay, them but wasn’t worth much financially (Clugston, 2010). Speech. The plot’s analysis centers around the initial situation which states that Della only has $1.87 to purchase her husband Jim a gift on Christmas Eve. Both Della and Jim are poor and love her husband more than in the whole world. Della’s long hair and Jim’s gold watch were the only things they had and gave them up for one another. In the old west, conflict, Della sells her hair to get the money in order to purchase her husband Jim a gift. This solves the problem of write thesis statement, not having enough money and armin, later she finds the perfect present for her husband. This.

Words: 839 - Pages: 4. The Secret Life of Walter Mitty and the Story of an Hour Compare/Contrast. . of the Hour where Louis’ desire and write thesis, fantasy is essay independence. She could only attain the freedom in the death of her oppressive husband. The main character in “The Secret Life of Walter Mitty” is Walter Mitty who is a daydreamer. Thesis Statement Speech. He spends most of his time fantasizing that he is someone else. According to his imagination, he is a hero, a successful and courageous individual who is destined to save the in the, day. Moreover, the woman whom is married to write statement speech, Mitty treats him more like a child and not a husband.

The reason for her treating him this way is Mitty’s tendency to escape into his daydreams instead of living a realistic life. He is of video constantly ridiculed for his strange behavior. The main character in “The Story of the Hour” is Louis Mallard, an independent and intelligent woman. Louis understands the appropriate way for a lady to act. Write Speech. When she receives the in the old west, news about her husband’s death, Louis cries dramatically instead of acting numb and sad. Write Statement Speech. Kate clearly illustrates the inner excitement and joy that Louis feels after believing that her husband was dead, joy that stems from her new found independence and relief from an oppressive marriage. When it eventually turns out that her husband is actually not dead, Louise dies. The doctor claims the death was because of the joy, but the death was actually from a loss of joy. Gender roles in marriage may be defined as the tasks and activities performed by females and males in daily life.

These roles are already determined by the society. Words: 1223 - Pages: 5. . language and armin, point of view of the person observing the story. So let’s take a look at the characters and plot. This story is of a man in a “henpecked” situation.

His wife is thesis overbearing, and essentially controlling. She tells him to slow down, where to in the essay, sit, what to buy, and write thesis statement speech, what to do, etc. He is essentially just her chauffer, and not a whole lot more. He has a sense of desperation to find an outlet to a more fulfilling life, which he finds in daydreaming himself in food inc essay bigger and better worlds. Mr. Mitty takes certain details out of his real world life and it triggers a daydream. Each day dream takes him out of his miserable existence and into a wonderful world where he rises above his current situation. For example, the write thesis speech, first day dream is triggered quite possibly through the rain while taking his wife to the hair dresser.

He pictures himself the thesis statement, captain of a Navy Hydroplane going through a storm that was picking up to be a hurricane. Statement. The point of view is from a third person perspective. It is someone looking into statement speech his life from a “backseat” and observing his demeanor, day dreams, and interactions with his wife. This perspective gives us a unique look into the author’s relationship with the character. Finally, figurative language is used several times in the short story. The pocketa-pocketa-pocketa sound is used several times in speech this short story. It is used for the “pounding of the cylinders” in the navy hydroplane; also the “new anesthetizer” makes the same sound.

Words: 910 - Pages: 4. Imagine Walter Mitty#x27;s Secret Life. . Imagining Walter Mitty’s Secret Life Jessica Lehmkuhl October 28, 2013 Imagining Walter Mitty’s Secret Life Author of “The Secret Life of Walter Mitty, James Thurber really expresses his own imagination in this literary work. According to Clungston (2010), Thurber spent his life writing, he wrote for the, Columbus Dispatch, New York Evening Post, New Yorker, and vit resume, a newsmagazine. Thurber was known for his cartoons, drawings, and write thesis speech, farce works during his time writing for write speech the New Yorker. During my literary analyses of “The Secret Life of Walter Mitty”, I found myself asking many questions. The only question I asked myself about author James Thurber, in regards to this particular literary piece, was, whether he is write speech reflecting on previous articles he has written over the years and expressing them through the day dreams of Walter Mitty. In my reflective analysis of vit resume, “The Secret Life of Walter Mitty” I am going to use the formalist approach, concentrating on the development of this particular work of literature. I plan to share the questions I ask myself as I was reading and how this piece of literature stood out to me. When I began reading the first paragraph of this literary satire I assumed it was going to be a war story. So you can imagine my surprise come the end of the paragraph.

By the beginning of the third paragraph Thurber had my full attention and imagination. As I was reading I began to ask my self questions about Walter Mitty and a few other characters. I first. Words: 971 - Pages: 4. Themes and Narrative Element of the Secret Life of Walter Mitty #x27; . Theme and Narrative Elements of the Secret Life of Walter Mitty Josetta James ENG 125 Introduction to Literature Instructor: Angela di Gualco 01/10/2014 Theme and Narrative Elements of “The Secret Life of Walter Mitty” The theme is one of the most involved elements of write statement speech, a short story. The themes job is to give the in the old west, readers the over-all idea that is fabricated behind a story.

A short story is marked as portraying broad ideas and elements into small pieces. In short, the theme in thesis a story reflects or serves as the presentation of its ideas. (Clugston, 2010) The objective of this essay is to reveal the ways in which the literary elements tone and importance essay, character contribute to statement, the larger narrative theme by analyzing the short story by James Thurber titled The Secret Life of vit resume, Walter Mitty. James Thurber created the character of Walter Mitty whose life seems so ordinary and boring. Walter Mittys imagination (daydreams) helps him to write statement, escape his dull life. His imagination places him in heroic situations such as a commander in the Navy steering his crew though bad weather in an 8-engine Navy hydroplane, or thinks he's a famous surgeon who is asked to help a rich Englishman, who is old west essay a friend of President Roosevelt. James Thurber set the tone for Character Walter Mitty by thesis statement speech his actions of day dreaming, escaping reality Tone is more than merely an author’s attitude toward his/her audience and characters; it is the in the essay, stylistic means by which an author conveys his/her Attitudes in write speech a work of. Words: 739 - Pages: 3. The Secret Life of Walter Mitty vs the Story of an Hour.

. Abstract I have chosen to compare the two short stories “The Story of an Hour”, by Kate Chopin and “The Secret Life of write thesis speech, Walter Mitty”, by James Thurber. “The Secret Life of Walter Mitty” is a short story written in 1937. The main character is an older man that drives his wife to town for beauty parlor visits and write thesis statement, weekly shopping. “The Story of an Hour” was published in 1894. The main character, Louise Mallard, thinks that she will find freedom from the jackson or bad, death of her husband. These short stories share a common theme, gender roles within a marriage. Each of the main characters in these stories has their own ideas about the gender roles that they are supposed to play, according to society and the time that they live in. The secret life of Walter Mitty and The Story of an Hour are based on a man Mr.

Walter Mitty and a woman Mrs. Louise Mallard, whom believe that they have become prisoners within their marriages. They have to abide by the society standards of their era, divorce is not an option because all marriages have issues and the wedding vows need to be honored, “Until Death due us Part”. The Secret Life of Walter Mitty Versus The Story of an Hour In “The Secret Life of write thesis, Walter Mitty,” Walter is an elderly American man who is retired and has nothing better to do but to follow his wife around. Walter daydreams about a life that he wishes he had. The focus of violence in the essay, this story is to represent a fantasy world opposed to a reality. “The Story of the Hour” presents a much more. Words: 2909 - Pages: 12.

. English 102 12/10/13 Secret Life of thesis statement, Bees In 1964, Lily Owens is fourteen years old. She has no mother, a father whom she despises, and no friends to turn to when she needs a shoulder to cry on. Not only was andrew president, does Lily have to deal with feelings of loneliness and betrayal caused by her parents, but in a time troubled by negativity towards the Civil Rights Act, she is also faced with situations that force her to grow up very fast. The Secret Life of Bees by Sue Monk Kidd is thesis statement speech a page turning novel about Lily’s journey to find answers to food inc essay, her past. Write Statement. There are themes and symbolisms throughout the book. Racism, forgiveness/coping, and bees are big ones for many characters throughout the write thesis speech, novel. Write Speech. The summer of 1964 in South Carolina comes at the peak for violence old west essay race relationships in American history, a summer when much of write thesis, white Americans showed no respect towards the blacks.

The nature of racism is discussed throughout Lily’s story. It is important to understand she grew up in the South, where races were separated by both law and attitudes. Lily does not attempt to reconcile her love for jackson a good president Rosaleen with her understanding that blacks are inferior to statement speech, whites. “Rosaleen pulled back the write statement speech, towel; I saw an inch-long gash across a puffy place high over her eyebrow.” (Kidd). Is one of the first times she started to see racism, but not to the fullest understanding. When Rosaleen’s life is threatened by a system that Lily doesn’t understand, she knows only write statement, that she must save Rosaleen’s life. Words: 1578 - Pages: 7. Marriage as a Literary Theme in The Secret Life of Walter Mitty . setting to evoke a specific atmosphere? How does the setting affect the characters?” (Griffith, 1990) In the short story of “The Secret Life of Walter Mitty”, the effects of video on children, place where everything happens is at a rather normal place.

The setting takes place at the hairdresser, a parking lot, a hotel lobby, a drugstore. Write Statement Speech. These are all fairly mundane and everyday places where we would typically find ourselves in an average daily life. The setting of this story reflects the mundane of food inc essay, Walter’s life, and it gives us contrast as to why Walter fanaticizes about being the commander of a Navy seaplane, or a highly recognized surgeon, or under pressure in a courtroom testifying for murder, and write thesis speech, then in front of importance of wearing a seatbelt essay, a firing squad. This is in sharp contrast to his real life and it gives us a secondary setting that Walter has created in order to escape the ordinary dealings with his wife and speech, his mundane existence. In conclusion, the food inc essay, literary elements of plot, tone, and setting give way to the overall theme of Marriage in this short story. The plot shows us why and when Walter chooses to escape into his dream world. Mrs. Mitty’s unrelenting nagging is what seems to be the trigger for Walter.

The tone is then set as the hilarity of the situation is revealed in speech Walter’s defiance of of wearing a seatbelt, his wife’s demands. He displays rebellious tendencies that poke fun at how Mrs. Mitty views him, more or less in an “I’ll show you” demeanor. The setting reveals that the reader is just taking part in Walter’s every day. Words: 1362 - Pages: 6. . Mr. Write Statement Speech. Witty is an ordinary man who embarks on participating in extraordinary things in his own mind. Often in food inc essay his fantasies he image himself as someone of importance and in write statement charge, some examples of this is when he thought of essay, himself as a hero, fighter pilots, strong and thesis statement speech, powerful political figures close friends and etc. In my personnel opinion I feel his fantasies could be in direct connection to his marital relationship. Of Video On Children. Mrs.

Mitty tends to be bossy and thesis speech, seems to play more of the leader in the relationship, at times I can assume that can become overwhelming for a man. In the defense of Mrs. Mitty one could say the reason she happens to be bossy and in control is because understand the kind of man she has chosen to be with and that her way of showing her care and food inc essay, un devoted love for him and he well being. After all Mr. Write Thesis Speech. Mitty is an chronic day dreamer, once the daydreaming is over Mrs.

Mitty is the one who is always there to was andrew a good or bad president essay, bring him back to reality, and once back to reality he returns to being his regular forgetful and passive self. Throughout the write speech, story you get the hint and can tell that Mr. Mitty wants to of video games, better himself in those aspects but he knows this cannot be accomplished on his own. Write Thesis Statement Speech. So even though he dislikes the way his wife treats him at of video on children, times he accepts it and thesis, know it is not only beneficial to old west essay, him but it is her way of showing she cherish and loves him. Unlike in “The Secret life of Walter Mitty” In Kate Coplins “The Story of an Hour” there is speech a climax involved. Words: 2698 - Pages: 11. The Secret Life of Walter Mitty: Chronic Day Dreamer in vit resume a Depressed Society. . The Secret Life of Walter Mitty: Chronic Day Dreamer in a Depressed Society By: Rebecca Moore In the write, Great Depression of the 1930’s, there was a strong social and economical struggle that inhibited both men’s wishes and fantasies. The very idea of finding a paying career with high social status, was quite impossible to achieve and challenges the masculinity inside men, including Walter Mitty. Food Inc Essay. Thurber’s short story;The Secret Life of Walter Mitty is of a man whose ultimate escape from a boring and miserable reality by making his own, depicts the hunger of excitement and success, as well as escapism that many others wanted in the Great Depression. Write Thesis Speech. Mitty’s desires to become more than who he is, and to be the centre of attention in his own fantasies, are the result of external and internal factors, that belittles and emasculates him.

His patronizing wife, superior men, his self image, and his rather systematic life, causes him to isolate himself and armin, escape the 1930’s time warp. Walter Mitty; there is little known about him except that fact that he is write statement a chronic dreamer and has controlling wife whom he is submissive to. Goonetilleke’s article The Secret Life of Walter Mitty: Overview expresses Thurber’s point of write, view on how women have won the write thesis speech, battle of the sexes through Mrs.Mitty who stifles Walter’s masculine role in a seatbelt their relationships. She patronizes him about seeing a psychiatrist, putting on his gloves, getting overshoes, all the while reminding him that “you’re not a. Words: 1172 - Pages: 5. The Secret Life of Walter Mitty vs the statement speech, Necklace.

. as much as the necklace she borrowed from armin a close friend for the ball. Her desire to be part of a high society in which she does not belong. The dream is captivity but destructive. Walter uses his day dreams of an exciting James Bond like life to escape his incredibly boring, predictable life. His wife does not like adventure at all, she even fears going above the maximum speed limit. “Not so fast! You’re driving too fast!” said Mrs Mitty.” What are you driving so fast for? “( Clugston 2010 para 2). Write Thesis. The theme of success and failure is examined trough Mitty’s inability to live a full filling external life, which causes him to retreat to an internal like full of image of conquest. Walter Mitty is violence in the essay neither exciting nor successful in his everyday life.

The theme of the story the thesis speech, life of food inc essay, Mathilde and her husband. She was a beautiful and charming girl, born in a family of write thesis statement speech, artisan. She thus had hopes of marrying a man of her dreams, rich and with a social status. She ended up marrying a poor man working as a clerk in ministry of education. Old West Essay. Her husband through intensive pleading, managed to get two invitations to the ministry’s party. Thesis Statement. His wife refused to attend the on children essay, party stating that she has nothing to put on. “Nothing, Only I have no clothes, and in consequence I cannot go to this party. Give your card to some colleague whose wife has a better outfit than I” (Clugston, 2010, para.21). The husband used the money he had saved in order to thesis statement, buy a gun used it to buy her a dress. Words: 1582 - Pages: 7. . Essay. The Dreamer The smoothness of this three dimensional human shaped two-sided head along with the many different dreams of thesis speech, wishes, ideas, and possibly real life experiences has one looking at this piece for an extended period of time.

A faceless child sitting in a tree that seems to extend and branch out into many of the food inc essay, other scenes along with the words “In my Dreams” makes one begin to wonder and look more deeply into the other scenes happening in this head of dreams that seems to come to write thesis, life. An unusually small baby held in the palm of a hand, some well detailed birds, a staircase that leads to armin, an eye watching a bird or perhaps the child in the tree or even something else entirely, gives this side of the sculpture a happier feel. In other scenes one can see a clock in the background of the tree and an animal, maybe a ferret crouched, possibly ready to pounce. A circular hole cut into the upper back part of the head allows one to see through and out the other side through a square cut hole. Turning to speech, the other side of the head brings on a more frightening feel. The overall coloring is relatively darker and effects on children, the branching of the tree becomes the thesis speech, veins in the wings of an unnerving butterfly or moth, a house elevated by stilts with a raging fire burning out the doorway and a feather falling below. A frog hanging on to the bottom of the butterfly wing as if they were part of a tree branch with one foot on statement, what is possibly the write thesis speech, San Francisco Bridge. The frog is looking.

Words: 797 - Pages: 4. Lcs121 the Secret Life of Walter Mitty. . James Thurber’s best known story, “The Secret Life of food inc essay, Walter Mitty,” is a fictional story of an ordinary husband, Walter Mitty, who performs ordinary tasks and write thesis speech, constantly day dreams of being an extraordinary man performing high profile tasks. The story itself begins with Mitty imagining himself as a courageous military commander who is piloting a Navy hydroplane through a storm, when he is ticked off by food inc essay his wife for driving too fast, he comes back to reality but soon goes back into his fantasy world by imagining himself as a famous surgeon performing a critical surgery on a millionaire banker. The pattern is repeated several times as he further imagines himself being interrogated in a courtroom for murder, followed by a patriotic World War 1 British pilot willing to die for his country and lastly as he waits for his wife outside the drugstore, he imagines himself as an undefeated wanted man smoking his last cigarette waiting to write thesis speech, be shot by jackson a firing squad. Throughout the story, Walter Mitty is write thesis speech constantly trying to escape his monotonous life and has to be constantly brought back to reality by others around him. Most of the time it is his almost ‘mother-like’ wife who is always looking all over for him. This sort of behavior is almost expected out of Mitty and seems to have been happening for a while as when she pulls him out of his first day dream she even says that, “it’s one of your days, I wish you’d let Dr. Essay. Renshaw look you over.” His wife is write thesis clearly the dominant one in. Words: 881 - Pages: 4. . experiencing.

Secondly another journey is to go from fear to confidence. He was helped to face his fears by Cheryl singing Major Tom as he is in effects games on children essay the bar. Even though it was a fantasy it helped him get on the helicopter and go where he needed to go. From this point he faced his fears by jumping out of a helicopter into thesis statement speech the ocean, getting attacked by a shark and running away from the volcano. All of these trials lead to him growing in confidence and determination. This new confidence leads to him asking out Cheryl, finding missing negative 25 and give it to the boss. Another theme the film makers used to violence old west essay, demonstrate Walter’s journey was fantasy verses reality. When he fantasizes the camera loosens and more colours can be found.

When the movie starts he fantasies ever 3-5 mins until Sean calls Walter to adventure, after this happens the statement, intervals grow from 5 minutes to 15 minutes. Write Statement Speech. “How is the day dream going?” “A lot less lately” Walter replies. In this quote you can see he is starting to discover his inner self because he has not been escaping into fantasy as much. In the movie as his day dreams stop he starts living life. To conclude Walter has rapidly changed over his hero’s journey. You can see this by his costume, confidence and write thesis statement speech, film techniques like music and shots. The film makers have deeply explored the idea of a journey in the Secret life of Walter Mitty. .

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10 Tips for a Successful Engineering Resume. It’s that time of the year again where spring is in full force, the sun is shining, birds are chirping and this year’s college graduates are spreading their wings and sending out resumes. Thesis Speech! Despite at least four years of schooling and tens of thousands of of video games on children dollars spent on tuition, it’s unfortunate that their curriculum doesn’t include a resume 101 course or at least require students to attend a seminar on resume writing. Awkwardly crafted and abysmal resumes aren’t constrained to recent graduates but also reach into the general engineering population. This leaves the perfect opportunity to review some basic tips for handling resumes and establishing an write speech online presence, after all, resumes are no longer limited to simple paper versions. Tip #1 – Ignore the one page rule. For some reason, since the beginning of time there has been this notion that a resume should only be one page.

It should be short and write statement speech, simple and provide very basic information. This is great if the plan is to be a professional job seeker. A single page, in a readable font, provides enough space to put a name, a few companies and education before there is no more room left on the page. It doesn’t provide enough space to really sell or distinguish the applicant from anyone else. Single page resumes are often looked at and quickly discarded because there is nothing on them that really catches attention.

Don’t allow this outdated rule to dictate the length of a resume. Tip #2 – Explicitly show experience. A potential employer is not going to take the write thesis, time to violence in the essay, read between the statement speech, lines as to whether an individual has a certain type of experience or skill. Experience needs to violence in the old west, be explicitly declared and not implied. This can be done by write speech, listing each project that was performed at a company and then providing details as to what was involved. Demonstration of problem identification and the ability to come up with a solution is critical.

Tip #3 – Use bullet points to improve readability. Instead of write thesis writing paragraphs about the work performed at write thesis a company or on violence, a project, the write thesis statement speech, use of bullet points is highly recommended because they can drastically improve the readability of a resume. Bullet points are a quick way to break down skills and efforts that were put into a project. Food Inc Essay! They allow the potential employer to quickly skim through and write thesis statement speech, catch the highlights or experience. Figure 1 shows an example of how sentence structure can be combined with bullet points to effectively get the point across. Statement! This is something that someone adhering to the one page rule would never be able to do. Tip #4 – List professional experience first. College degrees always hold a special place in everyone’s heart especially after paying the write speech, enormous tuition rates that have become known to students in in the old west, modern times. Unfortunately, on a resume they hold less weight than professional experience. This means that while having a degree may be necessary, they should be listed after professional experience. It seems unfair but the fact of the write speech, matter is that the first few years of one’s career are spent learning what should have been taught in higher educational institutions.

Please note that professional experience was noted earlier in the paragraph. This means that coffee shops and a stint at McDonalds are not going to be of interest to your next engineering employer, so it can be removed from the experience list. A Good Or Bad President! Tip #5 – If project experience is lacking, use a DIY project. Statement! Sometimes inexplicable things happen and a college student never has an internship, or an experienced engineer finds themselves on the unemployment list for a while. This can result in an employer having a hard time justifying even taking the time to talk with the candidate. This is why these gaps should be filled with learning experiences from do-it-yourself (DIY) projects.

Create something and go through the design process of gathering requirements, block diagramming and prototyping and put that experience and maybe even some lessons learned on the resume! This will show the prospective employer that the in the essay, individual is self-motivated, passionate and a number of other things. The best part is that when they call for an interview, the candidate can bring what was designed and talk about the process, the hardware design, the software etc. It might just give that edge needed to even beat out the competition. Forcing an employer to read between the lines is a dangerous game. Listing project details is one thing but an employer also wants to know in general the thesis speech, types of skills the candidate has. Having a technical expertise section that lists various items such as hardware, software and write thesis statement speech, programming language and provide a quick overview summary of what an individual brings to the table can be very beneficial. Statement Speech! Figure 2 shows such as an example. Tip #7 – Identify industry buzz words and use a few. At different times there are certain buzz words that take an industry by storm.

They may indicate a certain type of design paradigm such as model driven design or event driven design or perhaps a new field of device such as internet-of-things or machine-to-machine. The whole point is food inc essay, that while the resume is being dusted off and updated, spending a little bit of time learning the current buzz words can do a lot to increase the likely hood of the resume being discovered. Of course if the write thesis statement speech, buzz word doesn’t apply it should be over-looked but there will most likely be buzz words that do apply and that greatly raise the resumes visibility. Companies like to write thesis statement, have leaders on their teams or up and thesis statement speech, coming leaders. Leaders are action driven and employers like to violence in the essay, look for statement candidates that take initiative and are on their way to becoming leaders. For this reason it is always nice to include action words that grab extra attention. Mention leading the team or managed the effects of video games on children essay, team or were conducting investigations to list a few.

While investigating resume action words, a website with “100 Great Resume Words” popped up and thesis statement, after a quick review there was little argument about it. The website is linked here and food inc essay, it is highly recommended that they be perused by write thesis speech, the reader the importance essay, next time resume updating occurs. Tip #9 – Use social media to enhance your resume. Paper is out, electronic is in. Write Thesis! The resume in general hasn’t changed a whole lot but with social media outlets such as Linkedin and Twitter, the opportunity to enhance a resume is astounding.

Linkedin can be used as an enhanced resume by duplicating the in the essay, information on thesis, a resume and then filling in the extras that Linkedin allows. In today’s society there seems to be more chance of being found on effects of video games, a social media website first and thesis statement, then only after connecting with someone does a request for a resume occur. This means that social media profiles need to be just as good at attracting attention as a resume but that is an entirely different article for another day. A few examples of some enhancements that can be made through social media are getting colleagues to verify your skills, getting recommendations and then also cross linking colleagues on projects. This provides employers with the ability to cross reference what they are being told and games, verify that the material is in fact real. There has been some buzz about something called Klout that is supposed to analyze social media interactions and write, then rank a user based on those interactions. A value of 1 to 99 is then assigned to them. Despite all the authors’ interactions on social media sites, posting baby pictures on Facebook seems to effects of video on children, raise the score the most.

This leads the author to believe that Klout is an interesting sidebar that will most likely not be taken seriously by employers in the near future. Tip #10 – Review and update quarterly. The worst time to update a resume is when an individual is write thesis statement speech, looking for violence old west essay a job. Going for long periods of time without updates usually results in gaps of information or misrepresentation from just forgetting what was done. That is why it is useful to set a periodic time, whether it is thesis statement, every quarter or twice a year to sit down and update the resume with new projects, skills, etc.

Sometimes employers will include employee resumes in proposals in order to show a potential client that their team has the armin, skills necessary to get the job done. If a resume isn’t kept up to date then the team could quickly look like they are not up-to-date with the latest and thesis statement, greatest techniques and cause the employer to lose business.

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Free Essays on Bad Attitude Is Disrespect. NEGATIVE ATTITUDES AND DISRESPECT Opportunities Lost due to Negative Attitudes and speech, Disrespect Raven S. Northern Scotlandville Magnet High School OPPORTUNITIES LOST DUE TO NEGATIVE ATTITUDES AND DISRESPECT Abstract People who have negative attitudes are the. The difference between a good boss and a bad boss is perceived by the employee under supervision. The most important difference between the two types of bosses is whether you can be trusted to do your job and do it the importance of wearing, correct way. The employees’ feelings towards their boss often show up in the work. ideas to what the thesis statement, Australian narrative has become. Disrespect for authority is a very prominent idea that is still extremely vibrant in the nation today. This idea is one of many ideas that are helped to define the Australian Narrative. Disrespect for Authority to Australians is renowned to violence in the old west someone.

A Good Attitude Equals a Good Life Would you rather look at thesis speech a glass as half empty or half full? Three ways to help you maintain a good attitude in was andrew a good or bad president essay order to maintain a happy life are look at the positive, treat others the way you want to be treated, and never hold a grudge. Maintaining a good attitude. ?Lone Ly Eng 112 Professor Chan 19 April 2012 When Bad Meets Evil, Women Get Abused The album Bad Meets Evil, Hell: The Sequel focuses on creating an array of write statement controversy. From the first song the was andrew a good or bad essay, artists admit to intentionally hurting people’s feelings because they can. Royce and write statement speech, Eminem team up. and the root verb specere “to look at” which would later also form the English word ‘scope’. Write Thesis Speech! Arising from this is also the inverse of the concept disrespect , from the same roots as respect the Latin prefix of dis “lack of, not” was added. In the form of a noun respect is write statement speech commonly defined as: “A feeling. immature and I need to bring the respect that they are giving me.

I realize that being respectful is a big part of being a soldier but if one soldier looks bad then we all do! We are an in the essay Army of one we are a team and team that should work together and write thesis, be respectful to all people, no matter the jokes I have made. The Original Fishbein Attitude Model. Example of the Original Fishbein Attitude Model (based on lecture material) Ao = biei where, Ao = Attitude toward the object (brand) bi = belief about the brand’s possession of the attribute ei = evaluation of the attribute as being good or bad n = there are a limited number. How Is Reputation, Honour and violence essay, Respect Portrayed and write thesis statement speech, What Is Their Significance in the Plays, Antigone and Uncle Vanya? are important for defining the characters and food inc essay, establishing or destroying their reputations. Thesis Speech! Another example of Vanya subjecting his rival to gross disrespect would be when Vanya says to food inc essay the Professor?s face: “You write about art, but you?ve not the slightest understanding of art”[5]. These small defining. short time it seemed that I put cleaning my room to the side and found other things to write thesis speech be more important, when in reality this is on children my job. Thesis Speech! I have made a bad impression of armin myself by not obeying these rules.

I know what I am representing; I am representing a branch of the military that has been esteemed to. life a living hell. She thought because she was a Non commisioned Officer she could treat everybody how ever she wanted. She is write thesis statement speech a rudde person. Jackson A Good Or Bad President! The bad part about the situation is write statement speech that she gets away with everything since she is on the 1SG good side. This is not the way to progress in the military and. schedule.

The manager’s day is also well planned. The Germans are not a spontaneous people. Their attitude is to of wearing a seatbelt organize the time allotted for something to speech its greatest efficiency, rather than take an attitude of wait and see what happens. The Germans are among the highest paid workers in the world and. successfully. Of Wearing A Seatbelt Essay! Kasi has been raised to write thesis statement speech respect others and was andrew a good president, I believe she truly had attempted to thesis statement speech do so until you pushed her over her limit. Your bad actions caused a bad reaction from food inc essay these young girls. She has always been the one to take up for anyone being pick on.

Even with Kasi's weight not being what . Draft Characteristic of a Good Manager verses a Bad Manager Introduction: Why do some people become good managers and statement, others do not? The issue is that they have not developed the necessary skills and behaviors because they have not had any formal management training. Too often people are promoted. can inhibit both motivation and aspiration. External blocks include unsuitable learning environments, social and cultural influence and teacher attitude . Importance A Seatbelt Essay! External blocks can, however, not only exacerbate the internal blocks of a student lacking confidence and motivation, but could also hinder the write statement speech, successful. commander.

He who feels the violence old west, respect which is write thesis speech due to others cannot fail to inspire in them regard for himself, while he who feels, and hence manifests, disrespect towards others, especially his inferiors, cannot fail to inspire hatred among himself.” Today the army defines respect as the regard and recognition. city-wide proclamation…forbids anyone to importance of wearing essay bury him (Polynices), even mourn him”. Write Thesis Statement Speech! Antigone is armin vit resume outraged by Creon’s lack of family loyalty and by his obvious disrespect for thesis speech the laws of the gods and for the dead. These profound traditional values would have been highly regarded in the fourth century BC when Antigone. harm, whether it is violence both are blisters. Me and shows that you are prepared for the task at thesis hand. If everybody were to show up looking sloppy then our attitude might reflect that. When you put on armin vit resume, a uniform I can put you in write thesis speech a mindset that you are ready to of wearing a seatbelt work and it's time to write get the job done. The army uniform. Importance of Guidance and in the old west, Instructions.

equipment, food, and personal. Write Thesis Statement Speech! I'm not going to statement be the statement speech, reason an Non-Comissioned Officer have to knock on one of a seatbelt my battle buddies mother door and tell her bad news. I joined the Army to be a leader, gain trust within my units, and become an Non-Comissioned Officer as soon as possible. All my goals are in army's. which would otherwise remain uncertain or indefinite. Importance of ethics: 1. To develop higher standards of conduct 2. To develop correct attitude 3. To develop correct procedure ETHICAL VERSUS LEGAL Misperceptions sometimes occur as to whether a problem is ethical or legal in Nature. Manners First Before Academics Grades doesn’t define a person; Attitude does. In this quote it shows us that grades are just digits and grades doesn’t define who you are and what you are. Grades are not a competition so. because of this bad habit . Being late is not always out of write thesis disrespect . However , when all the avenues of excuse are blocked , what are we left with ? Now it fulfills my opinion . II . Discussion As armies that always have discipline education and training , they should own attitude and habit that. of having a Positive Attitude ‘’Our attitude toward[s] life determines life’s attitude towards us’’ – Earl Nightingale.

A positive attitude consists in having a correct predisposition towards life and looking optimistically at the situations life face us with. A Seatbelt! A positive attitude can benefit you in. happened to her because she’s an Arab and Arabs are known as terrorists after the collapse of speech World Trade Center on September 11. Violence In The Old West! That event created such a bad stereotype about Arabs and people keep judging Arabs based on that. That’s enough to make them different from everyone else but it’s even worse if they. Bureaucratic and Scientific Management and Their Implications in Modern Business.

Scientific Management.” As a mechanical engineer and a proprietor of a steelwork business all at the same time, he was able to thesis observe human work attitudes which lead him to examine possible solutions as to how to improve worker’s efficiency. The theory of Scientific Management in business aims to. Theimportance of Attitude in Leadership. * 1. The Importance of AttitudeIn LeadershipDarin CookMGMT 410July 4, 2011 * 2. AgendaIn this slideshow, I will give details about why attitude is an important characteristic to effective leadership and present the following topics:Attitude Within LeadershipAttitude Makes the vit resume, LeaderThe Power of Positive. Why I Should Not Disrespect An NCO And The Consequences. ?Why I should not disrespect an NCO and write thesis statement, the consequences I am writing this essay because I disrespected a non commissioned officer.

I do apologize for what I did and have said. I have learned from my mistake and I see why I am to do this essay and that is to show that disrespecting a non commissioned. The Change of Attitudes Towards the Vietnam War by Australia. wounded. The war was the armin, greatest social and political dispute since the referendums of World War 1. During the war it started to show that the attitudes towards the statement, Vietnam War started to change in Australia. Vit Resume! Propaganda started to spread in Australia about being part of the “domino effect”.

Australia’s. positive attitude and self-concept. Those who are positive tend to be more driven and have a better self-concept. This paper discusses the importance of having a positive attitude and thesis, self-concept as a leader. Importance Of Wearing! It discusses steps and way to write thesis speech develop these traits. How to Develop a Positive Attitude and jackson a good president, Self-Concept. such as tools, automobiles, buildings, etc. Non- material culture consists of any non-physical aspects like language, belief, ideas, knowledge, attitude , values, etc. 3. Culture is explicit and write statement speech, implicit: It is explicit when we consider those actions which can be explained and write thesis, described easily.

Punishable Articles Related to Disrespect Article 89— Disrespect toward a superior commissioned officer (1) That the accused did or omitted certain acts or used certain language to or concerning a certain commissioned officer; (2) That such behavior or language was directed toward that officer; . an attitude ? An attitude can be characterized as a positive or negative outcome its can affect, people, object or just about anything in your environment (Eagly, 1998, p. Write Statement Speech! 269). Attitude depends on a person state of was andrew jackson mind whether it’s positive or negative upon vs. bad attitude . A negative attitude comes. Integrity and Personal Opinions About the Army Work Practices. respect is probably second in my eyes only to appearance. I will not tolerate any disrespect from any soldier in my squad to anyone, NCO, Peer, or Subordinate. Military courtesy doesn't stop at respect, a bad attitude can destroy your morale and the soldiers serving alongside of you. Always be professional. pUNISHMENT VS EXTINCTION PROCEDURE. areas: Moral sin or legal sin.

Moral sin is whereby the write thesis statement, offence committed is or bad found to be a deviation from the norm and culture of a society e.g. disrespect to write thesis the elderly. Legal sin is an offence against the rules of the state or institution of higher power e.g. murder. Most offences fall under both. Positive- Attitude -Can-Change-The-World-Around-You The Powers of a Positive Attitude I am going to thesis statement ask you to something very weird right now. First of all, I want you to write speech listen to your thoughts. Now tell me, what thoughts fill your head? Would you label them as positive, or negative? Now let's say you. Attitudes about Mental Illness Among Mental Health Professionals and Family Members of the Mentally Ill—A Comparative Study New York Institute of importance Technology Introduction Over the past few decades, the issue of mental illness has become a more widely accepted topic of debate and discussion.

Being a leader means a lot of things. Write Thesis! Anyone can be a leader, but whether or not you’re a good or a bad leader is influenced on many things. The following words in this essay are supported by AR 600-20 and FM 22-100. A leader respects their peers and superiors and addresses them all properly. Violence! In the.

Discussing Issues of Morality in Anthony Burgess. accept consequences from authority and God and responsibility for statement speech his actions. This is shown through Alex's attitude towards confinement. All right, I do bad . and if I get loveted, well too bad for me. Write Thesis! This is thesis speech a excellent example of how Alex is willing to accept the consequences of food inc essay his actions. Why I Want to Become a Psychologist. academically inclined. I was barely passing my courses.

With the passing of time though, I have come to the realization that if you want something bad enough, you will make the sacrifices to get it. Until very recently, my family and very small circle of friends referred to me as being antisocial. ?The Attitude of write statement Realism Both realism and idealism dominate theories of International Relations. Realism dismisses legal concerns in regards to food inc essay international relations, believes that a powerful state will always outdo weaker competitors and that there is no all-encompassing power that can enforce. Respect Vs Disrespect By Osita Onyebuchi Respect vs. Disrespect Have you ever met someone who was rude to you and didn't hold you with much regard? How did you feel?

Did you feel angry? What do you think respect is? How is thesis respect earned? Respect is an of wearing a seatbelt essay important way of being kind and good to other. not indulge a little? Ultimately, constant exposure to explicit imagery can inevitably ruin real life relationships. “In today’s world, real women are bad porn- but in the real world, you can’t just click your way to a new partner.” (Mckeen) In other words, porn cultivates a single standard of write beauty that. Application: Attitude Formation Stephen Pickard Walden University Three Components of Attitude Formation Affect According to Hogg and Cooper (2012), attitudes are potentially made up of three separate components: affect, cognition, and behavior.

Each of them are important in armin vit resume their own way and. friend, who smokes. • . • cool and attractive • . • believes that smoking can reduce stress level • . • teens attitude of statement giving-a-try • .. Vit Resume! Teen smoking had been on a sharp decline since the mid-late 1990's, but recent data shows that the adolescent smoking. writings reflect country living, in which she herself lived. In “Good Country People” Miss O’Conner writes about a woman with a wooden leg and a terminal bad heart which could easily be related to her own terminal and crippling illness of lupus. In “The life you save may be your own” she writes of a character. people. Burning any book related in the slightest to the Jews, destroying the words they would not have even read, symbolically confirming the callous attitudes of the Nazi Germans. For Liesel such books are her escape, they comfort her after nightmares and brings her closer to Hans, they educate her.

It could. Importance of the Behavior Exhibited by thesis speech Managers. concerning how management behavior can affect the productivity of his or her workers. For example, if a manager had a bad relationship, displaying laziness or had a negative attitude toward subordinates operations will not move at an efficient rate. Managers should operate with an open relationship with. The main idea of the in the old west, three essays is the focus of write statement speech students attitudes towards teachers, and school, and why don’t students realize that searching the internet for write thesis statement their knowledge is not always good because getting the answers from the internet and not learning the way that they should is write not always good. ?Stephanie Reynolds English 112 June 21, 2016 Video Games are Bad Video games are a very popular pastime for many children and importance, youth around. Virtual gaming has become more popular with a wide range of sports, travel and war type games.

Violent video games have been an ongoing topic among. Comparing The Veldt and The lottery. influence on us because it separates individuals from reality” The room is a room just to statement simulate what is not real. The pure frustration and withdrawal attitude after the room is shut down is evident that they’re addicts to the nursery. . Comparing the article “Unplug—Don't Drug: A Critical Look at the Influence. was King John really a bad king”?. There are many views on this topic and different pieces of written evidence on this subject, some written in the time of King John. In this essay I will try to explore the different documents and vit resume, arguments that discuss if he was a good or bad king. Nowadays many people.

et al. Write Thesis Statement Speech! 2009:12). As people withdraw from the system that fails to meet their needs, they will be defined by food inc essay that society as bad people, but this is so because they live in bad societies” (Eitzen et al. 2009:12). Thesis Statement Speech! Institutionalised Deviance Often, when one attempts to understand deviance, they will look. Assess the essay, strengths and limitations of thesis speech questionnaires for the study of food inc essay parental attitudes to thesis statement speech education. However, for armin interpretivsts, questionnaires have limitations that don’t help a research method.

A strength for questionnaires for studying parental attitudes is write thesis that it isn’t time consuming and costs less money than research methods e.g. interviews. This means that research can targets a large amount of. and makes Maximus smile as he knows he will be home, where he is dreaming of soon. The specific contrast setting shows a difference between good and bad . It shows that Maximus has been happy and safe and had peace in his life where as the new setting in dark gloomy trenches show he is in a battlefield. Why Disrespect Effects Unit Cohesion. Why Disrespect Effects unit Cohesion By PV2 Brandon Couchman To understand why Disrespect effect unit cohesion, its important to know what Disrespect , respect, and Cohesion means. disrespect /?d?s??sp?kt/ –noun 1. Old West Essay! lack of respect; discourtesy; rudeness. –verb (used with object) 2. Disrespect is thesis statement speech defined in the dictionary as a lack of respect, discourtesy or rudeness.

It is also defined as to regard, or treat without respect or regard, or to treat with contempt or rudeness. Whereas insubordination is violence essay defined in the dictionary as not submitting to write statement authority or being obedient. Food Inc Essay! . The Day the World Changed, I Did Too. how some people think, others may just be afraid of what they don’t know, because they are uninformed, but a different culture is not necessarily a bad culture, and most of the Muslims are actually nice and decent people, who want to mind their own business. So what I think of, when I read the write statement speech, above-mentioned. unintentional aspects of racism in Jim, Huck and old west, Tom.

The three characters each have their own attitude but some progress as others stay the same. In the write, novel, Huck wants to rescue Jims children, but feels bad for food inc essay he is pretty much backstabbing a fellow white-man in thesis statement the back; Huck is being taught that. How Attitude Shape Our Life We have very often heard people saying that Attitude is how one shapes his or her life. Now what exactly is Attitude ? Attitude is basically how one assesses on factors like people, objects, issues or events. They could either be positive or negative, that depends. complaining on motivational issues caused by the financial situation.

After realising, that the impact on jackson or bad, the company’s performance caused by the attitude and level of motivation of company members can be crucial, the management of Costwise decided to write speech hold a meeting. The purpose of it was to analyse.

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Concerns About CPA Letters to Third Parties. A CPA receives a request from a client to provide a letter to the client’s mortgage broker, lender, adoption agency, or other third party. The request seems simple enough and harmless. All the client asks is that the CPA verify that this is her client, that she has been preparing the write thesis client’s income tax returns, and that the client is employed by games, a particular employer or is statement, self-employed. Is there any harm in the CPA signing the client’s suggested letter or writing one of her own? CPAs should remember that they prepare tax returns based on information provided by the taxpayer. It is very likely that they did not audit or otherwise verify the information used in the preparation of the returns. In fact, Circular 230 affirms that the CPA, in preparing a tax form, “may rely in good faith without verification upon information furnished by the client” but “may not ignore the implications of [other] information … actually known” by the CPA, and he or she must make reasonable inquiries if the effects of video information provided “appears to be incorrect, inconsistent … or incomplete” (Circular 230 §10.34(d)). Professional standards prescribe what CPAs can and cannot do in write thesis these circumstances, and violence in the, there are professional risks to signing these “comfort” letters. The third parties requesting these letters are not the CPA’s clients.

Tax preparers therefore should not convey any information to anyone without their clients’ written permission. This is a requirement under professional ethics standards, the write thesis statement speech Gramm-Leach-Bliley Act, the Internal Revenue Code, and other federal and state privacy statutes and regulations. Purpose of Comfort Letters. There are various reasons a client may request a comfort letter. Mortgage brokers may be collecting information needed for a loan approval, or other third parties may be trying to verify that clients applying for a particular service are who they say they are and write thesis speech, have the resources and ability to thesis speech, pay for the service or items involved. (As used in this discussion, the term “comfort letter” does not refer to the letter a CPA issues in relation to a bond or stock offering.) Verification of Source Income.

Lenders do not normally need a comfort letter from a CPA unless there is some difficulty in qualifying the borrower using conventional information sources. This is vit resume, usually the case in “stated income” loans, which qualify the borrower using the income the borrower states on thesis speech, the application form. This is not necessarily income the borrower can document. This type of loan is designed for prospective borrowers who have the ability to effects games on children essay, make loan payments but do not meet traditional underwriting standards, which generally require borrowers to present W-2s or tax returns for the prior two years. Self-employed borrowers or those in professions with cyclical income may have difficulty meeting these traditional requirements. Others may want to use the stated income loan process so they can claim a recent salary increase that is not yet reflected on W-2s or tax forms. On a stated income loan, lenders agree not to attempt to verify the borrower’s stated income, but they will try to verify its source. They also use reasonableness tests in comparing the borrower’s income from the stated profession with industry income averages. Applicants may be truthful about the total income amount because it can be verified by looking at income tax forms, but they may sometimes embellish the income source to make the loan more likely to write thesis, be approved.

Lenders take on a higher risk in approving stated interest loans and usually charge a higher interest rate. In the process of reviewing the application and approving the loan, they might ask for a comfort letter from the borrower’s CPA. Most lenders will simply ask the CPA to write a letter indicating that the prospective borrower is self-employed or is effects games on children, employed in write statement a certain profession. Others may attempt to shift the burden of responsibility for of wearing, due diligence onto the borrower’s CPA and provide a script of what they want the letter to say (see Exhibit 1, below). This letter provides third-party verification of details in the application and thesis, could transfer some of the violence in the essay potential liability to the CPA in write thesis statement speech the event of essay default on the loan; it is not recommended that CPAs sign such a letter. Cautions for CPAs. There are a few issues with this type of letter that should concern CPAs. First, the statement proposed letter asks the CPA to importance of wearing essay, attest, when the CPA has not specifically been engaged for that purpose.

The report would be issued to a third party that has not contracted with the preparer for that specific purpose. According to Auditing Standards Board Statement on Standards for Attestation Engagements no. 10, Attest Engagements , an attestation engagement is called for if the client wants a written report providing assurance about a specific subject. Of course, performing an attestation engagement is not prohibited in thesis speech the case of a lender’s comfort letter request, but CPAs must follow the procedures required in an attestation engagement. The client will likely not want to incur the expense of food inc essay a formal attestation engagement. It is also important to know what is not permitted under the standards. AT section 9101, Attest Engagements: Attest Engagements Interpretations of Section 101, No. 2 , paragraph 25 states that practitioners should not provide any form of assurance that an entity is not insolvent or would not be rendered insolvent upon a proposed condition, or that an entity has the ability to pay debts as they mature. A lender may want the CPA to make an assurance that the applicant’s withdrawal of the funds for a down payment or other purposes would not put a financial strain on the applicant’s self-employment business.

Any representation to that effect could be construed to thesis, be a comment on armin, solvency and would thus be prohibited under the standards. The types of services permitted in a CPA attest report include an write thesis, audit, a review, or a compilation of the applicant’s personal financial statements. The CPA may also report on pro forma financial information or perform an agreed-upon procedures report, as long as those procedures do not provide any assurance on matters of solvency. The important thing to consider is that this type of engagement requires many procedural steps, which take time and result in significant fees to the client. Alternatives to Comfort Letters.

If the CPA takes the time to explain to the lender what is was andrew jackson essay, involved in presenting a comfort letter similar to the one in Exhibit 1, in write thesis speech light of CPA professional standards and the related cost to the applicant of issuing any attestation letter, the effects of video lender may be convinced to thesis statement, withdraw its request. Another option is to offer to send a copy (with the client’s written authorization) of the food inc essay client’s tax forms directly to write thesis statement, the lender with a simple cover page stating, “Please find attached the food inc essay tax forms I prepared for the Client family for the past two years.” Sometimes the mortgage broker does not want the tax forms in the application file because they do not provide enough information, or they provide information that might cause the loan to be rejected. Some brokers can be very insistent on getting a letter from the write thesis statement CPA and effects of video games on children, may even encourage the client to switch to a different CPA who will issue such a letter. In terms of write statement speech minimizing risk, it is best to avoid confirming any information to of video games on children essay, a third party. However, refusing to thesis statement speech, do so may offend your good client. Exhibit 2, below, is a sample letter that may satisfy the lender’s file requirements. It provides the a good lender with a CPA letter but basically makes no assurances and should limit the CPA’s liability in write statement speech the circumstance. The letter merely says that the CPA prepared the tax forms and that the lender should not construe the letter to be an vit resume, audited CPA representation. In most cases, this should suffice. Statement Speech? But CPAs should consult with their errors and omissions insurance company about the content of any such letter that they will be using in their practice. CPAs may be tempted to just send off a quick letter to the lender “confirming” that the client is self-employed, or retired, or earning a living from the activities addressed on jackson president, the tax return.

But they should be careful about this. Do they really know everything that is occurring with that client? Does he or she have other activities on the side that the CPA is not aware of and that conflict with the information on write, the tax forms? When considering all the importance of wearing possibilities, it is wiser to thesis statement speech, adhere to vit resume, the comments in Exhibit 2. Thesis Speech? CPAs are certain about what they put on tax forms. Saying anything else in the letter advances the tax engagement to a new level.

Mortgage brokers may be very demanding about getting CPAs to use the specific language in their recommended letter. They may try to make the CPA the “villain” in the loan approval process, especially when the loan is difficult to approve. The most prudent course of action would be for CPAs to limit their response as outlined above, regardless of pressure from lenders or clients. Exhibit 1: Lender’s Preferred Wording for of video games, a CPA Comfort Letter. My clients, Mr. and Mrs. Tax Client, have asked me to write you concerning their [loan, adoption, etc.] application with your company. They have asked me to provide you with the following information. I am John Accountant, CPA, State license #12345. I have been preparing the federal and state income tax forms for the Clients for the last two years. The Clients are self-employed in the field of [occupation].

The Clients’ income has exceeded $X for each of the past two years, and the income from write statement their self-employment business has provided for the needs of the Client family for those two years. The withdrawal of a down payment from the Clients’ business account will not adversely affect the conduct of the business. Please feel free to contact me if you have further questions or concerns about this matter. Exhibit 2: Suggested Wording for a CPA Comfort Letter. I am writing to you in response to a written request of my tax clients, Mr. and Mrs. Tax Client.

This letter confirms to you that I prepared the importance federal tax forms for 200X and 200Y for the Client family. These forms included Schedule C, Profit or Loss From Business . If the Clients authorize me to do so, I can send you a copy of these tax forms so that you can perform your due diligence. Thesis Statement Speech? If you are making such a request, please send my firm an authorization form signed by the Client authorizing me to release this information to old west essay, you. I prepared the tax forms from information that was provided to write speech, me by the Clients. As is food inc essay, normal in this type of professional service by my office, I was not hired to perform and did not perform audit or other types of verification of the information provided to me. Thus, I cannot make any professional representation or assurance of the accuracy of this information or the sufficiency of the tax form for your credit decision-making purposes. I prepared the Client tax forms in accordance with the applicable IRS rules and regulations solely for filing with the statement speech IRS.

The tax forms thus do not represent any assessment on my part as to food inc essay, the creditworthiness of the Clients. The tax forms do not include any statement of write financial position or income and expense for these years in accordance with generally accepted accounting principles (GAAP), and should not be construed to do so. I can provide a GAAP report, but it will require additional time and resources to importance of wearing essay, prepare and will result in a significant fee to write statement speech, the Clients. The standards of my profession prohibit me from making assurances relating to solvency; however, I am permitted to present prospective or pro forma financial information. Food Inc Essay? These, too, would require additional work and fees to the Clients. As you know, a credit-granting decision should be based on a lender’s exercise of due diligence in considering many factors. Your use of write statement this letter from me, and the tax forms, in the exercise of essay your due diligence is write statement speech, solely a matter of your responsibility and judgment. This letter is food inc essay, not intended to establish a client relationship with you but is thesis statement, a response to a request from my clients, the Clients.

This letter gives you all the information I can provide to you according to statement speech, my professional standards. If you need additional information relating specifically to speech, the tax forms prepared by me, please let me know. Barton Black , CPA, is a sole practitioner in vit resume Allen, Texas. This article was first published in The Tax Adviser , the AICPA’s monthly journal of speech tax planning, trends and techniques. AICPA members can subscribe to The Tax Adviser for a discounted price. Call 800-513-3037 or e-mail taxsection@aicpa.org for a subscription to the magazine or to become a member of the Tax Section. Get your clients ready for tax season.

With the a good or bad president extended 2017 tax filing season drawing to a close, now is the write statement time to get your practice and your clients ready for the 2018 season. Pronoun practice to help polish your prose. Using pronouns correctly in importance of wearing writing and speech can help you make a good impression. Try our 10-question quiz. Get Journal of Accountancy news alerts. Be the speech first to know when the speech JofA publishes breaking news about write thesis statement, tax, financial reporting, auditing, or other topics. Select to armin, receive all alerts or just ones for the topic(s) that interest you most. How to add the JofA to your Apple News app. This quick guide walks you through the process of adding the Journal of Accountancy as a favorite news source in the News app from Apple.

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