Using the Definite Article in Spanish When English Doesnt

English has one definite article — the — but Spanish isnt so simple. Spanish has five definite articles, varying with number and gender: Singular masculine: elSingular feminine: laSingular neuter: loPlural  neuter or masculine: losPlural feminine: las A definite article is a function word that comes before a noun to indicate that a particular being or thing is being referred to. Although there are a few exceptions, as a general rule a definite article is used in Spanish whenever the is used in English. But Spanish also uses a definite article in many situations where English does not. Although the following list isnt exhaustive, and there are exceptions to some of these rules, here are the major instances where Spanish includes a definite article absent in English. Using Definite Articles to Refer to All Members of a Group When referring to objects or persons of a class in general, the definite article is needed. Los leones son felinos. (Lions are felines.)Los americanos quieren hacer dinero. (Americans want to make money.)Las madres son como rayos de sol. (Mothers are like sun rays.) Note that this use of the definite article can create ambiguity that isnt present in English. For example, depending on the context, Las fresas son rojas can mean either that strawberries in general are red or that some particular strawberries are red. Using Definite Articles With Nouns Representing Concepts In English, the article is often omitted with abstract nouns and nouns used in a general sense, ones that refer more to a concept than a tangible item. But it still is needed in Spanish. La ciencia es importante. (Science is important.)Creo en la justicia. (I believe in justice.)Estudio la literatura. (I study literature.)La primavera es bella. (Spring is beautiful.) Using Definite Articles With Personal Titles The definite article is used before most titles of a person being talked about. El presidente Trump vive en la Casa Blanca. (President Trump lives in the White House.)Voy a la oficina de la doctora Gonzà ¡lez. (Im going to the office of Dr. Gonzalez.)Mi vecina es la seà ±ora Jones. (My neighbor is Mrs. Jones.) The article is omitted, however, when directly addressing the person. Profesora Barrera,  ¿cà ³mo està ¡ usted? (Professor Barrera, how are you?) Using Definite Articles With Days of the Week Days of the week are always masculine. Except in constructions where the day of the week follows a form of ser (a verb for to be), as in Hoy es martes (Today is Tuesday), the article is needed. Vamos a la escuela los lunes. (We go to school on Mondays.)El tren sale el mià ©rcoles. (The train leaves on Wednesday.) Using Infinitives With Names of Languages The article generally is used before names of languages. But it can be omitted immediately following a verb that is used often with languages, such as hablar (to speak), or after the preposition en. El inglà ©s es la lengua de Belice. (English is the language of Belize.)El alemà ¡n es difà ­cil. (German is difficult.)Hablo bien el espaà ±ol. (I speak Spanish well. But: Hablo espaà ±ol for I speak Spanish.) Using Definite Articles With Some Place Names Although the definite article is seldom mandatory with place names, it is used with many of them. As can be seen in this list of country names, the use of the definite article can seem arbitrary. La Habana es bonita. (Havana is pretty.)La India tiene muchas lenguas. (India has many languages.)El Cairo es la capital de Egipto, conocida oficialmente como Al-Qà ¤hirah. (Cairo is the capital of Egypst, known officially as Al-Qà ¤hirah.) The definite article los is optional when referring to Estados Unidos (the United States). Using Definite Articles With Nouns Joined by Y In English, it usually isnt necessary to include the before each noun in a series. But Spanish often requires the definite article in a way that would seem repetitious in English. La madre y el padre està ¡n felices. (The mother and father are happy.)Comprà © la silla y la mesa. (I bought the chair and table.) Key Takeaways English has single definite article, the. Spanish has five: el, la, lo, los, and las.Spanish requires the definite article in various situations where it isnt used in English.Masculine articles are used with days of the week, infinitives, and names of languages.

Different Types Of Cell Research - 1597 Words

From brain cells to skin cells, our body is made up of 200 different types of specialized cells. One of the most versatile types of cell is a stem cell. Stem cells are cells that have not been specialized yet; in other words, they do not have a specific job. For example, nerve cells work to send signals throughout your body, while stem cells do not have any specific functions. But they do possess the ability to develop into all of the other different types of specialized cells in our body. With regenerative abilities, stem cells are capable of renewing themselves through cell division and when the stem cell divides to create another cell, the new cell has the potential to either stay a stem cell or differentiate into a specialized cell, such as a nerve cell, a muscle cell, or a brain cell. This leaves the potential of stem cell research wide-open. For over 50 years, scientists have been focusing their studies on a specific type of stem cell, hematopoietic stem cells. Hematopoietic stem cells, also known as HSCs, are stem cells that can form immune and blood cells. Above all, they are responsible for the constant renewal of blood through the production of billions of blood cells. Through much of the past half century, they have led to a deeper understanding of other stem cell systems and pioneered a way for stem cell research. Scientists continue to focus their research on HSCs with the hopes of discovering their potential to treating numerous diseases, conditions, andShow MoreRelatedDifferent Types Of Cell Research1600 Words   |  7 PagesHSC Research Paper From brain cells to skin cells, our body is made up of 200 different types of specialized cells. One of the most versatile types of cell is a stem cell. Stem cells are cells that have not been specialized yet; in other words, they do not have a specific job. For example, nerve cells work to send signals throughout your body, while stem cells do not have any specific functions. But they do possess the ability to develop into all of the other different types of specialized cells inRead MoreThe Different Types Of Stem Cell Research2084 Words   |  9 Pages Stem Cells: An Evolutionary Step in Medical Research by Summer Billings ENGC 1101 77 Freshman Composition Bradley Brothen 20 November 2014 â€Æ' Outline Thesis: The different types of stem cell research are a necessary medical advancement needed in our communities, regardless of its ethical controversies. I. Stem cell research has been around for almost 200 years, but the research done has only skimmed the possibilities that there is with stem cells. a) The discovery of stem cell research and someRead MoreThe Use Of Embryonic Stem Cells In Medicine1472 Words   |  6 Pagesdisease? Embryonic Stem Cells can be used to treat many different diseases, but some people have their opinion that using these stem cells in medicine is unethical because they are coming from a human embryo. There are countries that have banned the use of embryonic stem cells in medicine, and in America there are people arguing that it should be banned here. But what about all of the lives that these stem cells are saving, what if research continues and these embryonic stem cells end up being a cureRead MoreStem Cells Are Good Or Bad?968 Words   |  4 Pages Stem cells are cells that can be changed into other cell types. There are positive and negative aspects to them. They can help and danger people’s lives. Stem cells have many properties and uses. There is a big debate on whether stem cells are good or bad. There are many different opinions but I will write about what I think on this subject. The unique properties of stem cells are that they are capable of dividing and renewing themselves for a long time. This means they can multiply as many timesRead MoreStem Cell Research : The Medical Field For Future Studies And Cures Essay1580 Words   |  7 Pagesare made up of cells; without them, our bodies would not be able to thrive, let alone be created. Our bones, muscles, organs, tissues and skin are all composed of specialized cells that code for the type of cell they are assigned to be. Many body cells, for example, a liver cell, can reproduce many new cells; but the cells reproduced are only capable of being created as a liver cell. This example is a major reason why researchers are so interested in stem cell research. Stem cells are not specializedRead MoreStem Cell Research1149 Words   |  5 Pagesin stem cells, not just within the scientific and medical communities but also among politicians, religious groups and ethicists,3 Fiona Watt argued. Although overhearing de bates and controversy regarding stem cells on the news, television or conversation is common, many aren’t aware of what the big debate is about or what stem cells truly are. The major argument against stem cell research is that it is morally wrong and unethical. To phrase it simply, a stem cell is an unspecialized cell that hasRead MoreEssay on Stem Cell Research: Should it be Permitted?868 Words   |  4 PagesStem cell related diseases affect over 100 million americans (White). Right now, there are plenty of government funds for stem cell research, and if we continue on the same path as we are now, stem cell research should be successful; however, the ethics used for embryonic stem cell research are incomprehensibly horrific (Stem cell policy). If this continues to be funded, it could have answers to numerous major diseases, including why they are caused, prevention, and cures for the diseases. MoreRead MoreEmbryonic Stem Cell Research Essay1429 Words   |  6 Pagesdise ase? Embryonic Stem Cells can be used to treat many different diseases, but some people have their opinion that using these stem cells in medicine is unethical because they are coming from a human embryo. There are countries that have banned the use of embryonic stem cells in medicine, and in America there are people arguing that it should be banned here. But what about all of the lives these stem cells are saving, what if research continues and these embryonic stem cells end up being a cure toRead MoreStem Cell Research Should Not Be Allowed1170 Words   |  5 Pagesuse of stem cells. Many people think stem cell research should not be allowed, due to the fact that researchers mostly use stem cells from embryos. But, if an eight year old boy’s life can be extended or even saved through the stem cell surgery, the research using stem cells should continue. In 1978, an important discovery was uncovered in our medical world; stem cells were recognized in human cord blood (Murnaghan, â€Å"History of Stem Cell Research† N.p). With the discovery of stem cells, researchersRead MoreStem Cells And Its Effect On Human Cells1369 Words   |  6 PagesStem cells are cells that have the ability to generate other cells. If research continues going the way it is now stem cells could potentially reduce the need for insulin in diabetics and treat various conditions and diseases. The discovery of stem cells, how they differentiate and their potential use in medicine are very important stories. Stem Cells can be obtained two different ways, one from embryos, which are called embryonic stem cells, and one from adults, called adult stem cells. Stem cell

The Stupidest Angel Chapter 11 Free Essays

Chapter 11 A SLUG TRAIL OF GOOD CHEER He might have been made of polished mahogany except that when he moved, he moved like liquid. The stage lights reflected green and red off his bald head as he swayed on the stool and teased the strings of a blond Stratocaster with the severed neck of a beer bottle. His name was Catfish Jefferson, and he was seventy, or eighty, or one hundred years old, and not unlike Roberto the fruit bat, he wore sunglasses indoors. We will write a custom essay sample on The Stupidest Angel Chapter 11 or any similar topic only for you Order Now Catfish was a bluesman, and on the night before the night before Christmas, he was singing up a forlorn twelve-bar blues fog in the Head of the Slug saloon. Caught my baby boning Santa, Underneath the mistletoe (Lawd have mercy). Caught my baby boning Santa, Underneath the mistletoe. Used to be my Christmas angel, Now she just a Christmas ho. â€Å"I hear dat!† shouted Gabe Fenton. â€Å"Sho-nufF, sho-nuff. True dat, my brutha.† Theophilus Crowe looked at his friend, just one in a whole line of awkward, heartbroken men at the bar, rocking almost in rhythm to the beat, and shook his head. â€Å"Could you possibly be any whiter?† Theo asked. â€Å"I gots the blues up in me,† Gabe said. â€Å"She sho-nuff did me wrong.† Gabe had been drinking. Theo, while not quite sober, had not. (He had shared a toothpick-thin spliff of Big Sur polio weed with Catfish Jefferson between sets, the two of them standing in the back parking lot of the Slug, trying to coax fire out of a disposable lighter in a forty-knot wind.) â€Å"Didn’t think you muthafuckas had weather here,† Catfish croaked, having sucked the joint so far down that the ember looked like the burning eye of a demon staring out of a cave of dark finger and lip. (The calluses on the tips of his fingers were impervious to the heat.) â€Å"El Ni;o,† Theo said, letting loose a blast of smoke. â€Å"Say what?† â€Å"It’s a warm ocean current in the Pacific. Comes up the coast every ten years or so. Screws up the fishing, brings torrential rains, storms. They think we might be having an El Nià ±o this year.† â€Å"When will they know?† The bluesman had put on his leather fedora and was holding it fast against the wind. â€Å"Usually after everything floods, the wine crop is ruined, and a lot of cliffside houses slide into the ocean.† â€Å"And dat because the water too warm?† â€Å"Right.† â€Å"No wonder the whole country hate your ass,† said Catfish. â€Å"Let’s go inside fo’ my narrow ass gets blowed back to Clarksville.† â€Å"It’s not that bad,† said Theo. â€Å"I think it’ll blow over.† Winter denial – Theo did it, most Californians did it – they assumed that because the weather was nice most of the time, it would be nice all of the time, and so, in the midst of a rainstorm, you’d find people outdoors without an umbrella, or when nights dipped into the thirties, you’d still see someone dip-pumping his gas in surfer shorts and a tank top. So even as the National Weather Service was telling the Central Coast to batten down the hatches, as they were about to get the storm of the decade, and even though winds were gusting to fifty knots a full day before the storm made landfall, the people of Pine Cove carried on with their holiday routine like nothing out of the ordinary could happen to them. Winter denial: therein lay the key to California Schadenfreude – the secret joy that the rest of the country feels at the misfortune of California. The country said: â€Å"Look at them, with their fitness and their tans, their beaches and their movie stars, their Silicon Valley and silicone breasts, their orange bridge and their palm trees. God, I hate those smug, sunshiny bastards!† Because if you’re up to your navel in a snowdrift in Ohio, nothing warms your heart like the sight of California on fire. If you’re shoveling silt out of your basement in the Fargo flood zone, nothing brightens your day like watching a Malibu mansion tumbling down a cliff into the sea. And if a tornado just peppered the land around your Oklahoma town with random trailer trash and redneck nuggets, then you can find a quantum of solace in the fact that the earth actually opened up in the San Fernando Valley and swallowed a whole caravan of commuting SUVs. Mavis Sand even indulged in a little California Schadenfreude, and she was a Californian born and raised. Secretly, she wished for and enjoyed the forest fires every year. Not so much because she liked watching the state burn down, but because for Mavis’s money, there was nothing better than watching a burly man in rubber handling a hefty hose, and during the fires, there were plenty of those on the news. â€Å"Fruitcake?† Mavis said, offering a suspicious slice on a dessert plate to Gabe Fenton, who was drunkenly trying to convince Theo Crowe that he had a genetic predisposition toward the blues, using some impressively large words that no one but he understood, and periodically asking if he could get an ;amen; and â€Å"five up high,† which, as it turned out, he could not. What he could get was fruitcake. â€Å"Mercy, mercy, my momma done made a fruitcake look just like that,† Gabe howled. â€Å"Lawd rest her soul.† Gabe reached for the plate, but Theo intercepted it and held it out of the biologist’s reach. â€Å"First,† Theo said, â€Å"your mother was an anthro professor and never baked a thing in her life, and second, she is not dead, and third, you are an atheist.† â€Å"Can I get an amen?!† Gabe countered. Theo raised an eyebrow of accusation toward Mavis. â€Å"I thought we talked about no fruitcake this year.† The prior Christmas, Mavis’s fruitcake had put two people into detox. She’d sworn that it would be the last year. Mavis shrugged. â€Å"This cake’s nearly a virgin. There’s only a quart of rum and barely a handful of Vicodin.† â€Å"Let’s not,† Theo said, handing the plate back. â€Å"Fine,† Mavis said. â€Å"But get your buddy off his blues jag. He’s embarrassing me. And I once blew a burro in a nightclub and wasn’t embarrassed, so that’s saying something.† â€Å"Jeez, Mavis,† Theo said, trying to shake the picture from his mind. â€Å"What? I didn’t have my glasses on. I thought he was a hirsute insurance salesman with talent.† â€Å"I’d better get him home,† Theo said, nudging Gabe, who had turned his attention to a young woman on his right who was wearing a low-cut red sweater and had been moving from stool to stool all night long, waiting for someone to talk to her. â€Å"Hi,† Gabe said to the woman’s cleavage. â€Å"I’m not involved in the human experience and I have no redeeming qualities as a man.† â€Å"Me either,† said Tucker Case, from the stool on the other side of the red-sweater woman. â€Å"Do people keep telling you that you’re a psychopath, too? I hate that.† Tucker Case, under several layers of glibness and guile, was actually quite broken up over his breakup with Lena Marquez. It wasn’t so much that she had become a part of his life in the two days he had known her, but that she had begun to represent hope. And as the Buddha said: â€Å"Hope is merely another face of desire. And desire is a motherfucker.† He’d gone out seeking human company to help dilute the disappointment. In another time, he’d have picked up the first woman he encountered, but his man-slut days had left him lonelier than ever, and he would not tread that lubricious path again. â€Å"So,† Tuck said to Gabe, â€Å"did you just get dumped?† â€Å"She led me on,† Gabe said. â€Å"She tore my guts out. Evil, thy name is woman!† â€Å"Don’t talk to him,† Theo said, taking Gabe by the shoulder and unsuccessfully trying to pull him off his bar stool. â€Å"This guy’s no good.† The young woman sitting between Tuck and Gabe looked from one to the other, then to Theo, then at her breasts, then at the men, as if to say, Are you guys blind? I’ve been sitting here all night, with these, and you’re going to ignore me. Tucker Case was ignoring her – well, except for inspecting her sweater cakes as he talked to Gabe and Theo. â€Å"Look, Constable, maybe we got off on the wrong foot –  » â€Å"Wrong foot?† Theo’s voice almost broke. As upset as he appeared, he appeared to be talking to the woman in the red sweater’s breasts, rather than to Tucker Case, who was only a foot beyond them. â€Å"You threatened me.† â€Å"He did?† said Gabe, angling for a better look down the red sweater. â€Å"That’s harsh, buddy. Theo just got thrown out of the house.† â€Å"Can you believe guys our age can still fall so hard?† Tuck said to Theo, looking up from the cleavage to convey his sincerity. He felt bad about blackmailing Theo, but, much like helping Lena hide the body, sometimes certain unpleasantries needed to be done, and being a pilot and a man of action, he did them. â€Å"What are you talking about?† Theo asked. â€Å"Well, Lena and I have parted ways, Constable. Shortly after you and I spoke this morning.† â€Å"Really?† Now Theo looked up from the woolly mounds of intrigue. â€Å"Really,† Tuck said. â€Å"And I’m sorry things happened the way they did.† â€Å"That doesn’t really change anything, does it?† â€Å"Would it make a difference if I told you that I absolutely did not harm this alleged Dale Pearson, and neither did Lena?† â€Å"I don’t think he was alleged,† said Gabe, slurring at the breasts. â€Å"I’m pretty sure he was confirmed Dale Pearson.† â€Å"Whatever,† said Tuck. â€Å"Would that change anything? Would you believe that?† Theo didn’t speak right away but appeared to be waiting for an answer from the decolletage oracle. When he looked up at Tuck again he said, â€Å"Yeah, I believe you.† Tuck nearly aspirated the ginger ale he was drinking. When he stopped sputtering he said, â€Å"Wow, you suck as a lawman, Theo. You can’t just believe a strange guy who tells you something in a bar.† Tuck wasn’t accustomed to being believed by anyone, so to have someone take him at face value†¦ â€Å"Hey, hey, hey,† said Gabe. â€Å"That’s uncalled for –  » â€Å"Well, fuck you guys!† said the woman in the red sweater. She jumped up from her stool and snatched her keys off the bar. â€Å"I am a person, too, you know? And these are not speakerphones,† she said, grabbing her breasts underneath and shaking them at the offenders, her keys jingling cheerfully as she did, completely defusing the effect of her anger. â€Å"Oh – my – God,† said Gabe. â€Å"You can’t just ignore a person like that! Besides, you’re all too old and you’re losers and I’d rather be alone on Christmas than spend five minutes with any of you horn dogs!† And with that she threw some cash on the bar, turned, and stormed out of the bar. Because they were men, Theo, Tuck, and Gabe watched her ass as she walked away. â€Å"Too old?† Tuck said. â€Å"She was what, twenty-seven, twenty-eight?† â€Å"Yeah,† Theo said. â€Å"Late twenties, maybe early thirties. I didn’t think we were ignoring her.† Mavis Sand took the money off the bar and shook her head. â€Å"You were all paying her proper attention. Woman’s got some issues when she’s jealous of her own parts.† â€Å"I was thinking about icebergs,† said Gabe. â€Å"About how only ten percent of them show above the surface, yet below lies the really dangerous part. Oh, no, I got the blues on me again.† His head hit the bar and bounced. Tuck looked to Theo. â€Å"You want some help getting him to the car?† â€Å"He’s a very smart guy,† said Theo. â€Å"He has a couple of Ph.D.s.† â€Å"Okay. Do you want some help getting the doctor to the car?† Theo was trying to get a shoulder under Gabe’s arm, but given that he was nearly a foot taller than his friend, things weren’t working very well. â€Å"Theo,† Mavis barked. â€Å"Don’t be such a friggin’ wanker. Let the man help you.† After three unsuccessful attempts at hefting the bag of sand that was Gabe Fenton, Theo nodded to Tuck. They each took an arm and walked/dragged the biologist toward the back door. â€Å"If he hurls I’m aiming him at you,† Theo said. â€Å"Lena loved these shoes,† said Tuck. â€Å"But you do what you feel like you need to.† â€Å"I have no sex appeal, a rum-pa-pa-pum,† sang Gabe Fenton, in spirit with the season. â€Å"My social skills are nil, a rum-pa-pa-pum.† â€Å"Did that actually rhyme?† asked Tuck. â€Å"He’s a bright guy,† said Theo. Mavis creaked ahead of them and held the door. â€Å"So, I’ll see you pathetic losers at the Lonesome Christmas party, right?† They stopped, looked at one another, felt camaraderie in their collective loserdom, and reluctantly nodded. â€Å"My lunch is coming up, a rum-pa-pa-pum,† sang Gabe. Meanwhile, the girls were running around the Santa Rosa Chapel, putting up decorations and preparing the table settings for a Lonesome Christmas. Lena Marquez was making her third circumnavigation of the room with a stepladder, some masking tape, and rolls of green and red crepe paper the size of truck tires. (Price Club in San Junipero only sold one size, evidently so you could decorate your entire ocean liner without making two trips.) The act of serial festooning had taken Lena’s mind off her troubles, but now the little chapel was starting to resemble nothing more than the nest of a color-blind Ewok. If someone didn’t intervene soon the Lonesome Christmas guests would be in danger of being asphyxiated in a festive dungeon of holiday bondage. Fortunately, as Lena was moving the ladder to make her fourth round, Molly Michon snaked a foot inside and pulled the chapel’s double doors open; the wind from the growing storm swept in and tore the paper from the walls. â€Å"Well, fuck!† said Lena. The crepe paper swam in a vortex around the middle of the room, then settled into a great wad under one of the buffet tables Molly had set up to one side. â€Å"I told you a staple gun would work better than masking tape,† Molly said. She was holding three stainless-steel pans of lasagna and still managed to get the oak double doors closed against the wind with her feet. She was agile that way. â€Å"This is a historical landmark, Molly. You can’t just go shooting staples into the walls.† â€Å"Right, like that matters after Armageddon. Take these downstairs to the fridge,† Molly said, handing the pans to Lena. â€Å"I’ll get you the staple gun out of my car.† â€Å"What does that mean?† Lena asked. â€Å"Do you mean our relationships?† But Molly had bounded back out through the double doors into the wind. She’d been making more and more cryptic comments like that lately. Like she was talking to someone in the room besides Lena. It was strange. Lena shrugged and headed back to the little room behind the altar and the steps that led downstairs. Lena didn’t like going into the basement of the chapel. It wasn’t really a basement; it was more of a cellar: sandstone walls that smelled of damp earth, a concrete floor that had been poured without a vapor barrier fifty years after the cellar had been dug and so seeped moisture and formed a fine slime on top in the winter. Even when the stove was cranked and an electric heater turned on, it was never warm. Besides, the old, empty pews stored down there cast shadows that made her feel as if people were watching her. â€Å"Mmmm, lasagna,† said Marty in the Morning, your drive-time dead guy in the a.m. â€Å"Dudes and dudettes, the little lady has certainly outdone herself this time. Get a whiff of that?† The graveyard was abuzz with moldy anticipation of the Lonesome Christmas party. â€Å"It’s highly inappropriate, that’s what it is,† said Esther. â€Å"I suppose it’s better than that horrible Mavis Sand woman barbecuing again. And how is it that she’s still alive, anyway? She’s older than I am.† â€Å"Than dirt, you mean?† said Jimmy Antalvo, whose faceprint was still embedded in a telephone pole on the Pacific Coast Highway, where he’d hit it at age nineteen. â€Å"Please, child, if you must be rude, at least be original,† said Malcolm Cowley. â€Å"Don’t compound the tedium with cliche.† â€Å"My wife used to put a layer of hot Italian sausage between every layer of cheese and noodles,† said Arthur Tannbeau. â€Å"Now, that was some good eatin’.† â€Å"Sort of explains the heart attack, too, doesn’t it?† said Bess Leander. Being poisoned had left a bitter taste in her mouth that seven years of death could not wash away. â€Å"I thought we agreed not to talk about COD guilt,† said Arthur. â€Å"Didn’t we agree on that?† COD was shorthand of the dead for Cause of Death. â€Å"We did agree,† said Marty in the Morning. â€Å"I do hope that they sing ‘Good King Wenceslas, † said Esther. â€Å"Shut the fuck up about ‘Good King Wenceslas, would you? No one knows the words to ‘Good King Wenceslas, no one ever has.† â€Å"My, my, the new guy is cranky,† said Warren Talbot, who had once been a painter of landscapes but after liver failure at seventy was fertilizing one. â€Å"Well, it’s gonna be a great party to listen to,† said Marty in the Morning. â€Å"Did you hear the constable’s wife talking about Armageddon? She’s definitely taking a cruise down the Big Nutty.† â€Å"I am not!† shouted Molly, who had come down to the basement to help Lena clear space in the two refrigerators for the salads and desserts that they had yet to unload. â€Å"Who are you talking to?† said Lena, a little frightened at the outburst. â€Å"I think I’ve made my point,† said Marty in the Morning. How to cite The Stupidest Angel Chapter 11, Essay examples

Business Sustainability Internal Control Systems

Question: Discuss about the Business Sustainability for Internal Control Systems. Answer: Introduction: The weakness in the internal control systems has been identified by eh auditor who was engaged to conduct the auditing by the name of Carl Kens Associates. The customer base has been witnesses to increase from year to year and hence there is need to institute strong controls for these issues in order to secure the customers. The increasing customer database is witnesses as result of gaining good reputation by the mode of conducting good business. The other irregularity in the books of accounts was traced by the auditor where he discounts accorded to customers was recorded in the invoices as amount and there was no indication of standard prices. Allan said that Sustainable Business Movement in financial perspectives of companies (Washington, 2001, p.633). This fluctuation and destabilization of prices made the financial statements reflect a negative flow of cash. Reconciliation was simply cooked since the accountant obtains the cash from the drawers and compared with the deposit, the variances witnessed justifies that there is insufficient accountability. Line managers did not authorize all the timesheets as it is recommended by the corporate and the strategic review process. There was reluctance in collecting the debts and recording the amount of money that the company was entities to be pays. The debtor reconciliation is not done as per the guidelines and acts of the organization. Rennie said that growing green, boosting the bottom line with sustainable business practices (Ricky, 2008, p.111). Job roles was not well defines and allocation of these tasks was not adequately planned by the human resource manager and the operations manager who aware assigned the responsibility of these functions of employees training induction and specialization in the production process. Failure to renumber cash receipts made it impossible for the revenue collection and recording of the cash appropriately. The third party bank statements must be reconciled with the company books for ascertaining the correctness and accuracy of these financial statements The view of the board that Houtiz is financially viable is true to the extent that the reports especially the fact that the cost of goods sold is less than the total annual revenue generated. This justifies the factor that the company is able to attain the break-even point and pass it. The profits are made as it has been depicted by the gross profit of the actual results of 1415904. In Queensland as $1,000,000 and the tax limit is set at 4.75 % of the annual income or the monthly revenue obtained from the GST collected. This amount is inclusive of the total wages and the salaries increment in the records of the financial statement of the clients who are employees of the entity. According to the information provided the transaction price is inclusive of the 10% that was incurred in the remuneration package of the directors and managers entitled with the responsibility of ensuring that the sales executives have got good incentives to promote the company brand accordingly. Australian tax office is entitled to an amount considerable via a statement known as the business activity. The payments are remitted on monthly basis to prevent over accumulation. The gross profit margin will not be maintained because of the future uncertainties that are inherent in the systems and the organization in general. The auditor is able to identify that there are weaknesses in the internal controls of the organization. The matching principle will enable the company improve on its budget by applying it in such a way that the expense are recorder during the period in which they take place, This is performed regardless of when the cash transfer occurs. Developing the budget is ascertained by use of the principle which is associates with the accrual method of accounting. The sales of the company are made through the sales representatives reps who earn a commission of approximately 11%. The commission is considered in drafting of the budget and the representation on that given day of making the report to the stakeholders. Given that the company has %59, 000 sales in the end of year the company will be able to budget for the commission payable to the representatives and consultants of $5,900. Matching principle The matching principle requires that the amount mentioned be reported on the December income statement along with the related sales of $59,000. An adjusting entry is necessary for the debits of the commission expenses and credits. Anderson argued that the critical importance of sustainability risk management journal of Risk Management (Faith, 2001, p.522). The account group is the report that is made as result of the budget report that has been already been customized to group accounts and thus shows entries of the activities posted from the ledgers. The journal entries of the expenses incurred are transferred to this account in order to balance the figures and obtain the summary report The profit and loss statement of Houtiz Ltd might be different each time depending on whether the individual assigned he responsibility of preparing it have filtered the report. Criteria of sorting are considered where the change is anticipated in the tracking of the sales account of the entire operations. Houtiz actual budget variance report for the year ended 2011 The reason as to why these variances have occurred is as result of the following issues is that the mix of resources that were needed to authorize the proposed activities was not assigned to the departments for cost allocation. The spending demands are characterized with uncertainties and this makes the budget a lengthy process and cumbersome for the company. Thomas said that Report of the World Commission on Environment and Development (Erick, 1997, p.233). Conclusion There was difficulty in getting in to the magazines in order to enjoy the benefit of some offers that would have uplifted the budget. The budget planners did not account for the overall spending trends and extracting the data that was previously used in the financial records of the company to study the trends. The trends and patterns of spending by the organization are varying from time to time and there is unpredictability given that the future ascertainment of the cost incurred is impossible to determine. The profits that are made by the company are subjected to payment of debts that are long-term and this makes it tp have a diminishing effect because the entity is not in a position to meet the targets and expectations that have been set during the drafting of the budget. Works cited Thomas. (1987). Report of the World Commission on Environment and Development. Sydney: Austria press. Anderson, D. (2006). "The critical importance of sustainability risk management journal of Risk Management. Vol. 53, no. 4. 234-345. Rennie, E. (2008). Growing Green, Boosting the bottom line with sustainable business practices." APICS Magazine. Vol. 18, no. 2. 345-456. Allan, T. (2001). Sustainable Business Movement in financial perspectives of companies. New York: American press.