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Dissertation types research methods

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Dissertation Types Research Methods

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Dissertation Types Research Methods

HealthSouth Fraud Investigation Essay Sample. Introduction and Background. Richard Scrushy founded HealthSouth, formerly known as Amcare, Inc., in 1984 in Alabama. HealthSouth is dissertation research methods a provider of love in their were watching medical rehabilitation services, as well as outpatient surgery and occupational medical services. The company experienced rapid financial growth and numerous mergers and acquisitions in the mid-1990s, which continued to escalate until the fraudulent activity surfaced in 2002. It was at this time that the Enron and WorldCom scandals were discovered and the Sarbanes-Oxley Act was created.

Pressure to meet Wall Street expectations pushed Scrushy and other senior management to “cook the research methods, books”. Income was artificially inflated, numbers were manipulated, and false accounts were created. Numerous red flags occurred but were not investigated such as: disproportionate analytical ratios, exponential earnings growth, letters of concern sent to the auditors, and consistently meeting market expectations. Collusion, lies, employee unawareness, disregard for red flags, and hiring CFO’s from the auditing firm helped ensure the love eyes, fraud remained undetected. Auditors failed to follow their legal duties and lacked professional scepticism in the process. When the scheme began to unravel, HealthSouth was faced with a financial crisis.

An investigation took place and PwC was hired for dissertation research methods audit and reformation. Alvarez and network research Marsals, a restructuring firm, was crucial to HealthSouth’s continued existence. Charges were made, jobs were lost, and many legal battles arose from the HealthSouth scandal. The fraud at types research methods, HealthSouth began with small ethical compromises which grew into larger, more aggressive schemes that later became fully intentional fraudulent activity. HealthSouth had numerous areas of financial misstatement. Assets and swindle book income were immensely overstated, expenses were understated and the revenue account was subject to types research methods, “fraudulent reporting of fictitious sales, inaccurate timing of revenue recognition, and improper valuation of revenue,” (Weld, Bergevin, Magrath, 2004). HealthSouth’s fraud resembles the fraud at Enron because both were motivated to meet Wall Street expectations, and did so by swindle book report, falsifying revenue. The stock option fraud at HealthSouth further resembles what happened at Enron. Scrushy allegedly abused stock options and was tried but ultimately acquitted of insider trading.

Why it occurred. HealthSouth attempted to dissertation research, meet Wall Street expectations by means of overstating income, which in write good introduction turn created a snowball effect of other erroneous transactions. This type of dissertation methods fraud involved collusion between the write gp essay, CEO, Richard Scrushy, and other senior management who referred to themselves as “The Family” (Wang, Lin, Ju, 2009). HealthSouth was growing and prosperous for the first decade. It expanded original operations by acquiring and merging with other organizations. Dissertation Types Research. Unfortunately, after the expansions revenue no longer exceeded expenses, leaving the company in a deficit.

Management was determined to essays on immigration, meet market expectations. Dissertation Types Methods. HealthSouth was very important to Ernst and Young because they were a significant client. This provided management with control over the auditors. Management used its power to ensure the auditors did not find out about the fraud (William, 2003). Scrushy pressured employees to commit fraud because earning targets were not being met. Wall Street expectations needed to be reached in analysis order to uphold the types, company’s reputation. Scrushy told the on immigration, accountants to do whatever they could to ensure earning targets were met (William, 2003). He utilized coercive and legitimate power over his accounting employees. The company had the opportunity to commit fraud because many HealthSouth employees had previously worked at Ernst and Young, including William Owens and Weston Smith, who were once CFOs (Stuart, 2005).

These men knew what ratios would be completed, as well as the types research, value of transactions that would trigger investigations. By having this knowledge, they were able to start descriptive, fix the books in a way the auditors would never notice. Employees involved in the fraud rationalized the dissertation, fraud by telling themselves it would only happen once. Aaron Beam, former CEO, said, “I rationalized that this was a one- time rough spot in the road and that it would help the company” (New Perspectives, 2012). Another rationalization was that it was okay because Scrushy and other upper management said to do it. The negative culture at the top of the organization was a significant reason the fraud was committed.

How it occurred. Scrushy was determined to be profitable and meet market expectations. He accomplished this by write good introduction gp essay, getting his accountants to dissertation types methods, “fix” the books. Earnings were overstated by $1.4 billion and assets were matched to earnings (SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud, 2003). Room. Top executives oversaw financial reports before they were published to confirm actual earnings met expectations. If they did not meet expectations, the accounting staff would manipulate the results.

The auditors did not look at transactions over $5,000, so management made certain they were under that value. It is estimated that there were about 2 million journal entries and falsified documents created in order to meet expectations (Hamilton). The fraud began to dissertation research methods, occur in strategic analysis case mid-1996 when the net income was about 60% below expectations. During the final trial, one of the dissertation research, accountants confessed that revenue was placed into “contractual adjustments” (William, 2003). Contractual adjustments are accounts that “estimate the difference between the good introduction gp essay, amount billing to the patient and the amount paid by insurance” (William, 2003). Dissertation Research. Revenues were overstated because accountants would also have to credit this contra-revenue account. Neural. Bad debt reserves were another tool used in dissertation types this fraud. Good. In the fiscal year of 1999, the organization took a “big bath” and wrote off $342 million of accounts receivable followed by only $98 million in 2000 (William, 2003). These large doubtful account balances did not directly correlate with the increase in accounts receivable.

In 1999, the company was certain to miss earning targets. Writing off a large amount of bad debts in the current period allowed them to recognize greater net income in subsequent years (Appendix A). In 1994 and 1995, the allowance for doubtful accounts had gross receivables of about 40%, which was significantly overstated (William, 2003). Appendix B shows that allowance for doubtful accounts was notably higher in dissertation types comparison to revenue in 1999. Earnings overstatement ensured share prices would continue to grow. Appendix C outlines an example of the income before interest and taxes from 1999-2002. Scrushy made millions of dollars by abusing company stock options. He also received annual bonuses based on these significantly overstated earnings. (SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud, 2003). A 2001 report says Scrushy was paid $4 million for salary and got a bonus of $6.5 million (Solomon, Carrns, Terthune, 2003). Scrushy was granted options on were 11 dates, often when stock prices were at yearly, quarterly or monthly lows.

He was never charged with backdating stock options, but the act was heavily scrutinized (Forelle Bandler, 2009). The issue of potential insider trading arose in dissertation methods 2002 regarding Scrushy’s stock sellbacks (Appendix D). Scrushy sold over $75 million of his HealthSouth stock back to the company in May and an additional $25 million in June. In August stock prices fell by more than 50% because of an announcement regarding a reimbursement change in Medicare payment policy (Barry, 2009). Scrushy’s early trading is evidence of stock option abuse. In order to keep the balance sheet balanced, assets were overstated and (to a lesser extent) liabilities were understated.

Senior accountants chose to primarily misstate the fixed asset accounts to match the equity increase. Non-existent property, plant and equipment were recorded as “AP Summary” on a sub-ledger at varying amounts and kept within specific thresholds to avoid questioning (Barry, 2009). Essay. Additionally, disclosure notes were brief and lacked information regarding undesirable operations and types methods prospects. Red Flags of the Fraud. There were several red flags in HealthSouth’s fraud that were either disregarded or discounted by the internal and external auditors. The company’s net income had increased nearly 500% from 1999-2001, while actual revenues grew only 5% (Bloomberg Businessweek, 2003).

Significant changes in bad debts were another red flag that went unnoticed by auditors. In 1999, when the company wrote off extreme amounts of bad debt, auditors should have investigated further. During this same period of 1999-2001, cash on hand rose by only 40% (Williams, 2003). Cash flows failed to meet the company’s requirement for sustainable operations (Weld, 2004). Strategic Blockbuster. The company should have been questioned about how it was actually paying for its operations (Appendix E). HealthSouth had also purchased significant amounts of capital items such as rehabilitation clinics and dissertation types research methods outpatient surgery centers. However, these expenditures did not translate into greater returns of investments of or additional sales (Williams, 2003). Appendix F identifies the changes in book return on investment throughout 1996-2001.

A key red flag should have been that the dissertation types methods, company earnings consistently and precisely met analysts’ expectations. The organization’s earnings had met Wall Street’s expectations for 48 consecutive periods (Weld, 2004). “The US economy began to sour at the end of 1999, yet HealthSouth’s books showed strong profit growth into 2000 and 2001,” (William, 2003). This should have been a major concern for both the auditors, as well as investors, because not only were earnings consistently growing, they also continued to grow when the economy was suffering. Why the Fraud Continued Undetected. In the HealthSouth fraud, two main types of eyes were watching god essays people were involved.

First, there were people who were fully aware and types research methods participated in the fraudulent acts. Scrushy used coercive and legitimate power to force management into committing reporting fraud. When the first CFO, Aaron Beam, was on trial he stated that he learned not to question or criticize Scrushy if he wanted to keep his job, and that financial results could be manipulated without discovery or negative consequences (Hamilton). Secondly, there were individuals who were unaware of the impact of their acts and that they were committing fraud. These individuals got dragged into the scheme without fully understanding the blockbuster, circumstances. Types. Management used calculated manipulations and paper research falsification of documents in order to deceive auditors (Williams, 2003). Due to the large amount of false entries and documentation, it is types methods evident that the knowledge of the fraud eventually became widespread within the love in their eyes were watching, company.

If the auditors questioned any of the employees about dissertation, he fraudulent entries or documentation, they would lie for their job security as well as their co-workers’. Michael Vines, a HealthSouth bookkeeper, resigned after trying to warn several members on management that assets were being fraudulently overstated. After resigning, he sent an email to the auditors informing them of three accounts that contained fraudulent entries. The auditors only investigated this information to the extent of calling the CFO, who replied that Vines was a disgruntled employee (Hamilton). The auditors essentially turned a blind eye. If they would have checked into the accounts, they would have uncovered the analysis blockbuster case, fraud. Dissertation. Another explanation regarding why the good introduction gp essay, fraud went undetected is that Scrushy hired two CFO’s who were previously EY auditors (William, 2003).

Past work experience with an accounting firm gave Owen and dissertation research methods Smith knowledge about strategic analysis study, how to hide the fraud within reporting records. The Auditors Roles and Responsibilities. The Sarbanes-Oxley Act was non-existent prior to dissertation types research methods, 2002. Before this time, management chose who performed the in the, audit. If the audit was not done the way management wanted, they had the right to fire the auditors. Having the ability to fire the auditors gave management legitimate and coercive power over the audit procedures and findings. Associated Press (2005) states: EY either intentionally and knowingly turned a blind eye to the accounting fraud, manipulation and misconduct perpetrated by Scrushy and the pleading officers and employees, or EY negligently, recklessly, wantonly breached its agreements and duties implied in law in failing to discover the research methods, accounting fraud and to report the fraud to HealthSouth’s board of directors and audit committee. The auditors were given tips by employees who had left the company but choose to not investigate. Strategic Analysis Blockbuster Study. If the auditors had performed simple calculations, ratios, and dissertation types research methods analytics it would have been evident that accounting records were overstated.

Gross margin is a key ratio to calculate, as well as comparing the company performance to love in their god essays, others in dissertation types research the same industry. Regardless of whether they turned a blind eye, or truly did not know there was a fraud, the auditors were not performing their duties correctly. If they had done their duties implied by love in their were watching god essays, law, the fraud would not have developed as immensely as it had. Fate of Parties Involved. Richard Scrushy was charged with 36 counts, including fraud, money laundering, and dissertation types research conspiracy charges (Crawford, 2005). He was the first CEO to be charged under the Sarbanes-Oxley Act since it was enacted. Scrushy was acquitted on all 36 charges (Pavlo, 2012).

After Scrushy was found not guilty of the HealthSouth charges, he was impeached on political corruption accusations in 2005, which included money laundering, obstruction, racketeering and case study bribery. Dissertation. Scrushy was found guilty and sentenced to 82 months in prison, which was later reduced to 70 months (Pavlo, 2012). In 2009 Scrushy was brought to civil court and love sued by types, the shareholders of HealthSouth. He was found guilty of the fraud and swindle ordered to pay approximately $2.9 billion to shareholders (Associated Press, 2009). Being tried under the Sarbanes-Oxley Act, along with Scrushy, were fifteen other executives including five previous CFO’s. Among them were Aaron Beam, the first CFO of HealthSouth, and William Owen, the last CFO before the fraud investigation. Owens received the heaviest conviction, a 5 years prison sentence, while the other 4 CFOs received less than 3 years (Johnson, 2005). All had to pay substantial fines and ended up losing the majority of assets they personally held.

EY paid $109 million to HealthSouth shareholders as a part of a settlement stemming from the accounting scandal. The accounting firm neither admitted nor denied their part in the fraud. Dissertation Types. HealthSouth replaced their auditors with PwC. HealthSouth shareholders also sued the United Southern Bank, one of their investment banks, for not discovering the fraud that nearly bankrupt the report, company. USB settled and dissertation methods paid $100 million for its part in the scandal. Love Eyes Were God Essays. (Harris Taub, 2009). Effect of Fraud on HealthSouth.

Immediately after the types research methods, fraud came to light and neural research the FBI was brought in to investigate, trading on HealthSouth stock was suspended from the types research methods, SP 500 for two days, and delisted the following week. Following the FBI announcement of investigation, the Board of Directors placed Scrushy and Owens on love eyes administrative leave. The board formed a Special Investigative Committee because of the dissertation types methods, fraudulent accusations. They also hired accounting firm, PwC, to blockbuster case study, lead the audit and restructuring firm, Alvaraz Marsals (HealthSouth Press Release, 2003). HealthSouth faced bankruptcy as J.P. Morgan cut off the company’s access to types research, its $1.25 billion line of swindle credit. Only $400 million of the line of credit had been accessed at the time of the fraud and a payment of types research methods $354 million for convertible bonds was due within the next month (Atlas, 2003).

HealthSouth defaulted on the bond payment but managed to pay investors $60 million for interest payments, sending an swindle indication that they were willing to fight to avoid bankruptcy (Alvaraz Marsal, 2005). Dissertation. In the next few months, Alvaraz Marsals cut expenses by approximately $110 million and saved cash reserves of approximately $345 million by July 2003. Network Neural Research. They did this by dissertation types research, selling off assets such as airplanes and land plots (Vogt, HealthSouth Working to Avoid Bankruptcy, 2003). They also sold off under-performing units and renegotiated equipment leases, all while upgrading the accounting and essays us receivables system. HealthSouth managed to receive a loan from Credit Suisse First Boston for types the amount of $355 million to pay the failed bond payment from on immigration in the, 2003 (Alvaraz Marsal, 2005). HealthSouth faced several legal battles stemming from the accounting fraud. Research. They settled several lawsuits by paying over $445 million, and an additional $200 million to the SEC over two years for civil charges (Harris Taub, 2009). HealthSouth avoided bankruptcy through the help of Alvaraz Marsals and an overhaul of the whole organization.

A monumental point in their recovery was the filing of their first audited financial statements in swindle July of 2005 for the four years ending December 31, 2003 (HealthSouth Press Release, 2005). As a part of corporate streamlining, HealthSouth sold its surgery center, outpatient rehabilitation division, and diagnostic division with a plan to focus solely on inpatient rehabilitation (Vogt, HealthSouth Pares Down to dissertation types research methods, Inpatient Rehabilitation Care, 2006). Since the accounting scandal, HealthSouth has managed to turn their situation around and network become an ethical and successful company. They seek to continue to improve and provide quality service. The HealthSouth fraud provided short term benefits, but resulted in the near failure of the research, company.

HealthSouth management faced pressure from Scrushy to book report, meet expectations. Opportunity arose from the auditing firm and dissertation research procedures, as well as through accounting methods that were largely subject to management discretion. Rationalizations varied among the people involved. Some wanted to analysis case study, appear successful, while others didn’t want to lose their jobs. The tone set by research, Scrushy acted as a gateway to commit the crime. If red flags had not been ignored, it is highly probable this scheme would have unravelled earlier, and would not have reached the extent that it had. HealthSouth’s existence is able to be continued today because of replacements, tighter controls, and a completely restructured foundation. HealthSouth Press Release. (2003, March 20). Love Eyes. Retrieved from dissertation methods, HealthSouth: http://apps.shareholder.com/sec/viewerContent.aspx?companyid=HLSSdocid=2212626 SEC charges HealthSouth Corp., CEO Richard Scrushy with $1.4 Billion Accounting Fraud. (2003, March 20).

Retrieved from U.S. Securities and Exchange Commission: http://www.sec.gov/litigation/litreleases/lr18044.htm HealthSouth Press Release. Start Descriptive Essay Room. (2005, July 27). Types. Retrieved from HealthSouth Corporation – Annual Report: http://files.shareholder.com/downloads/HLSS/2167424725x0xS1193125%2D05%2D131361/785161/filing.pdf Alvaraz Marsal. (2005, February). HealthSouth: The Road to Recovery. Start Essay Room. Retrieved from Alvaraz Marsal: http://www.alvarezandmarsal.com/en/industries/healthcare/related_info/documents/HealthSouthWhitepaperUS.pdf Associated Press. (2009, June 2009). Scrushy Ordered to Pay Investors $2.9 Billion. Retrieved from MSNBC U.S. Business: http://www.msnbc.msn.com/id/31427676/ns/business-us_business/t/scrushy-ordered-pay-investors-billion/#.UKLag6X3Ds0 Atlas, R. (2003, March 22). HealthSouth Is Scrambling to Arrange Financing to Avert Bankruptcy. Retrieved from The New York Times: http://www.nytimes.com/2003/03/22/business/healthsouth-is-scrambling-to-arrange-financing-to-avert-bankruptcy.html Barry, K. (2009, June 9). HealthSouth’s Corporate Accounting Scandal.

Retrieved from Scribd.: http://www.scribd.com/doc/16379247/Accounting-Fraud-at-HealthSouth Bloomberg Businessweek. (2003, April 13). Missing the dissertation research, Red Flags. Retrieved from Businessweek: http://www.businessweek.com/stories/2003-04-13/missing-the-red-flags Crawford, K. Love Eyes Watching. (2005, June 28). Former HealthSouth CEO Found Not Guilty on All Counts. Retrieved from CNN Money: http://money.cnn.com/2005/06/28/news/newsmakers/scrushy_outcome/index.htm Forelle, C., Bandler, J. (2009, May 31). At HealthSouth, an Options Issue. Retrieved from The Wall Street Journal:

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50 Inspiring Resume Designs: And What You Can Learn From Them. Your resume or CV may be one of the research most important projects you ever design. It can make or break job applications, open doors to new careers, make a great (or dismal) first impression. Start Essay Room? When you send out types research, your resume, you’re really sending out a piece of yourself. So make sure it’s representing you to your best advantage. Just like how you dress your best for descriptive essay, an interview, it’s important to give your resume the same treatment — to dissertation types methods, make sure it’s polished and presentable. Essay? The 50 resume designs below span a wide range of styles, from dissertation research, strictly businesslike to ultra creative — browse through them to strategic blockbuster case, get some ideas for updating your own resume. Types Methods? Designing your own is easy with our wide collection of beautiful resume templates. Click the image to see more resume templates.

Starting off your resume strong with a bold header, like in this design by Shed Labs for swindle report, Loft Resumes, draws attention to your name and makes it more memorable. Types Methods? You can also include a few keywords or descriptors under your name that sum up who you are as a candidate. This chessboard-style layout is certainly striking, giving each category its own distinct space. But Mikha Makhoul’s resume is still somewhat subdued thanks to swindle, the simple black-and-white color scheme; it doesn’t sacrifice professionalism for visual interest. Some well-placed shadows can make your resume pop, literally — giving it a 3D appearance and creating the illusion of depth. Errol Veloso explains how he chose the colors of his design purposefully: blue to symbolize his creative side and red to symbolize his analytic side. Try using shapes and frames for emphasis. You can experiment with geometric shapes (circles, squares, rectangles), ribbons, or solid or dashed lines. Here, Michael Long frames his name and his role to methods, help them stand out. Us? A cohesive color scheme of cool blues and minty hues gives this information-packed, infographic-style resume by research methods Joseph Acena a visual theme and an orderly, coordinated look. On Immigration Us? Using a horizontal orientation (instead of the traditional vertical format) immediately gives your resume an dissertation types, edge in write good introduction terms of attracting attention.

Other strong points of dissertation research this design by love in their eyes watching god essays Justin Schueler include a balanced, un-crowded layout and plenty of negative space. There seems to be a trend, at least in dissertation types methods industries where you can take some risks with your resume, to forget the stuffy business lingo and show that there’s a human behind the book report piece of paper. Using a more conversational tone, as David Elgena has done with his “Hello, nice to meet you. Here’s a little about me” header at the top of this resume, may help you create rapport with the person who’s reviewing your application before you even meet them. This resume by Kyle Robertson features a custom crest with Kyle’s name and dissertation methods a catchy tagline. Creating a distinctive personal brand or style for yourself (such as a personal logo, a color scheme, a nice selection of fonts, etc.) gives your work an extra sheen of professionalism (and an opportunity to show off your abilities). Plus, once you put the work in, this “brand” is something you can use over swindle, and over dissertation types, again — on letterhead, business cards, social media profiles, you name it.

For a unique take on traditional resume colors, try light text on write good introduction gp essay, a dark background, as Abdullah Al Mamun has done here. Just make sure that your font is weighty enough to research, be easily readable and not get lost against the background. This clean resume by Patrick Rogan uses a bright splash of color and whittles down the information to only the basics (skills and past positions). Icons in the skills section provide a visual reference that still complements the simplistic style. Printing your resume on textured paper can give an impression of quality, craftsmanship, or luxury. If a color other than white seems inappropriate for case, your industry, try a white or cream-colored paper with a slight texture for types research methods, an ultra-professional, upscale look. Essays On Immigration In The Us? This example by S.N. Carter, printed on a recycled or kraft-style paper, gives the resume a custom, hand-printed feel. When applying for a position where a more creative approach isn’t appropriate, it’s always a safe bet to opt for a simple, text-based resume with clean fonts. Here, Frank Schamhart has embellished his resume slightly with minimal use of an accent color and a small personal portrait. If you’re after a job in the arts or some other highly visual industry, make your resume a mini portfolio like illustrator Rianti Hidayat has done here.

Bradley Brooks keeps his resume businesslike with a classic black-and-white color scheme, but livens things up with a modular layout and a personal logo. Infographic-style resumes have become popular, and they can be effective when done well. Types Research Methods? But they should be more than a collection of pretty pictures; the images should, at a glance, tell something about you and complement or enhance the text, like in in their were this resume design by Rachel Winter. Dissertation? If you’re seeking work in an industry where appearance is descriptive essay important, or the dissertation job has asked you to include a portrait, try integrating it into your resume. Paper? It doesn’t have to research, be the center of attention, though — you can make it a bit more subtle by using a small picture or placing it behind a colored screen, like in Egotype’s resume template.

Mailing out some resumes? Make opening yours up a memorable experience, like Amber Van Mieghem has done with this clever folding resume. Wishing you could infuse a little creativity into your plain, corporate resume? Try a monogram with your initials, like Bill Mawhinney has done for love eyes watching, this resume template. It adds a little style while still keeping the overall presentation very businesslike. Research Methods? You can use the same graphic on strategic analysis case, your cover letter to give your application a polished, pulled-together look.

If you have some creative leeway in creating your resume, using a non-rectangular shape will be sure to attract attention, like John Mujica’s round resume does here. If you do format your resume in any unusual shape, just make sure all the text is readable. You’ve only got one name. Make it memorable. Types Research? If it’s unique, highlight it. Make it big and bold, like Fredrik Andresen did on network neural, his resume.

Give the dissertation hiring manager something to zero in on. Your font choices can change the whole character of your resume. For instance, the rounded fonts with soft edges that Louis Omari has used for his resume have a more casual, friendly feel than sharper, serif fonts might have. Network Research? Need to show your qualifications on the run? Post your resume online and make it mobile-friendly, like Julien Renvoye has done. You can include your resume on your personal website or even post it to dissertation types methods, networking platforms like LinkedIn. Use blocks of color and/or lines to separate different sections of your resume, give it structure, and love in their god essays make it easy to navigate visually. This template from Beautiful Resumes features vibrant colors, but you could just as easily get the same effect with a more subtle color scheme. If you’re going the infographic route, think of effective ways that you can use different types of graphs to represent your skills, experience, or background, like Martin Suster did here.

Organizing your resume with columns, like this three-column layout Anton Yermolov used, keeps the information tidy, creates clear divisions between sections, and helps you keep everything sharply aligned. Use a sidebar in your resume to call attention to extra (or extra important) information that you want to highlight. Dissertation Research Methods? Here, Ola Hamdy used a colored sidebar to separate her personal and contact information from her educational and professional details. Although this resume design is text-heavy, Gershom Charig mixes things up with a two-color scheme and a word cloud to network neural paper, creatively represent the breadth of dissertation types methods his skills and experience. Similar in book function to the word cloud above, various sizes of circles represent Silviu Schiau’s proficiency in various areas, such as management and design. The size of the circles corresponds with his amount of experience — a fresh way to illustrate core competencies. Give the person looking at research methods, your resume an excuse to find out more about you. Including a link to start descriptive essay, your website or portfolio (or even a QR code, as Krysten Newby has done here) acts as a good prompt. Types? If your job history includes working for big companies with recognizable logos, feature them on your resume. Tamas Leb has included space to write gp essay, do so on dissertation types, this resume template, and it makes an impressive statement, even at a glance. For creative resumes, a theme can give you a starting point to start room, build a one-of-a-kind design and research think about innovative ways to present your information.

Here, Peter Kisteman’s laboratory theme makes a strong visual statement and gives his artistic background a scientific, experimental dimension. Swindle Report? Putting your resume in a folder or other kind of holder gives you more space to showcase your experience and accomplishments, plus the extra tactile feature makes it memorable, as with this design from S1M. The vertical timeline on the outside offers an types methods, immediate visual representation of the introduction gp essay candidate’s career history. This traditional black, white, and dissertation gray design by Brice Seraphin brightens up quite nicely with some turquoise as an accent. This can be done with any color (and you may want to tone it down depending on network neural, your industry), but vibrant hues have particular impact. Dissertation Research Methods? Besides being another nice example of using an accent color, this design by Adam Rozmus keeps things clean and network neural paper research simple, showing that resumes don’t have to be fancy to make a good impression. If competition is stiff, try standing out with a resume package that gives you some space to demonstrate your abilities, develop a personal brand, and include more information than the research limited area of a one-page resume allows for. Here, Sabrae Precure uses a distinct color scheme and custom illustrations to strategic analysis blockbuster case, stand out from the crowd. Types Research? This resume by love god essays Gabriel Valdivia combines a traditional format (the typical positions, dates, and short descriptions) with pictorial elements that provide a more personal touch. As if to say that a normal paper resume just won’t cut it, Alison Root got clever with her resume presentation, which demonstrates that she thinks outside the box.

This sample resume from Rahul Chakraborty features bold typography and dissertation types bright colors for a high-impact look that will make people take notice. There may be times when it’s ok to let your sense of humor shine through in your resume; it makes you more relatable, more likable. For instance, check out the pronunciation guide Nick Iannuccilli provided for love in their eyes watching, his difficult last name. Using a border is a good way to add a little bit of color to your resume, as Evelien Callens has done here, without worrying about looking unprofessional. Stylistically, this design is a good compromise between customary and more creative resumes. The two-color, mostly traditional layout uses graphic elements sparingly but purposefully. Dissertation Types Research Methods? As a nice touch, Dan Hernandez has branded his cover letter with the descriptive room same style, which is a smart idea if your job application involves submitting multiple documents.

Sometimes you have to do what you can to get noticed. Dissertation Research Methods? For an love eyes were watching, illustrator like Lucia Paul, hand-drawing her resume is both appropriate for her industry and gives her a standout way to display her skills. Big, bold typography, a high-contrast color scheme, and a well-organized presentation all combine to make sure Joao Andrade’s resume gets looked at. Dissertation? No long-winded explanations of analysis study job roles here. Just the essentials — enough to get someone interested in wanting to types research methods, know more about Gianina Santiago and her background. Clean, sans-serif fonts, relatively little text, and lots of white space give Maxat Malbekov’s resume a sleek look that’s easy to achieve if you condense your resume down to only the most relevant information. If you have a lot of swindle report information you need to fit on one page, take a tip from this design by Halle Rasco and use easy-to-read fonts and dissertation types research methods clear headings for each section. Need to keep your resume fairly conservative? A two-column layout with a businesslike blue-gray accent color gives this otherwise traditional resume from ResumeBaker some extra interest. Syril Bobadilla’s illustrations are whimsical and kid-friendly, and her resume reflects that style. Notice how she also created matching business cards for a cohesive personal brand.

Even if your industry doesn’t allow as much creative expression as someone in the arts, you can express your personality in more subtle ways, like through font choices or an accent color. Resumes don’t always have to read from left to start descriptive essay, right, top to bottom. You can play with the dissertation types research methods layout of your resume to make the best and neural research most visually interesting use of the types space you have available, like Milena Filipova has done here. Book? You can use a grid structure to organize your resume and make it easier to dissertation types research methods, navigate, similarly to how Orlando Silva designed this template. Love In Their Eyes Were? If applicable, you might also try including some pieces from your portfolio right on the resume (so your abilities are on display at first glance). As you can see from the examples above, there are many approaches you can take to designing your resume. But no matter what style or format you choose, there are a few things you want to dissertation methods, make sure to good, get right: Readable text Industry-appropriate style (if unsure, play it safe with a conservative design.) Updated and accurate information No spelling/grammar errors. Now it#8217;s your turn. Dissertation Methods? Put these skills into action! Bring great design to your entire workplace.

Janie is a freelance writer and graphic designer and the owner of us Design Artistree Creative Studio. Types? After college, she built on strategic, her background in dissertation types research methods art to explore design. and loved it. Now, she enjoys finding ways to combine the craftsmanship of traditional fine arts with the digital possibilities of graphic design. Design The Perfect Google+ Banner Image With Tips And E. Neural Paper Research? 50 Unique and research Engaging About Us Pages to Inspire You. These Are Some of The Most Beautiful Album Covers We#8. Graphic Design From Around the World: Spanish Design. 60 Free Outline Icon Sets Perfect for Contemporary Desi. 60 Free Fonts for paper, Minimalist Designs. 50 Free Headline Fonts Built For Impact And Audience En.

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Free Essays on Descriptive Essay City Night. Example Descriptive Essay About A Busy City from types methods Ebook Library EXAMPLE DESCRIPTIVE ESSAY ABOUT A BUSY CITY Download: EXAMPLE DESCRIPTIVE ESSAY ABOUT A BUSY CITY PDF EXAMPLE DESCRIPTIVE ESSAY ABOUT A BUSY CITY PDF - Are you looking for gp essay, PDF/Ebooks Example Descriptive Essay About A Busy City PDF?. Example. How to Write a Descriptive Essay More than many other types of essays , descriptive essays strive to create a deeply involved and vivid experience for dissertation research, the reader. Great descriptive essays achieve this affect not through facts and statistics but by using detailed observations and descriptions. Good Introduction Gp Essay? What do. Elizabeth Saur English 99 September 24, 2012 Response to ‘ City out of dissertation types methods Breath” From the in their eyes were watching god essays, very first line in which author Ken Chen begins his essay made me anticipate some sort of hike that they would be going on or a mission of some sort. Types Research? “So all night , we only walk in one direction: up” Could it be that they. 1. Descriptive Writing Afro Asian Essay Example Essay 81 - 100 www.studymode.com/. / descriptive -writing-afro-asian- essay -example-pa. Room? ? * 20+ items - Free Essay about types methods, Descriptive Writing Afro Asian Essay Example . question you essay may require -starting point transistor and ending condition . Essay A Gap of Sky by Anna Hope Youth is where you exceed your limits. You are no longer a child and you have the possibility of making your very own choices in life. Start? Youth may very well include the coming of age, and also be the next step in life towards adulthood. Youth is a time warp, a.

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Faulkner performed many odd jobs to keep him afloat, some of which included a journeyman, carpenter, house painter, fireman, night watchman, and a postman. Start Descriptive Essay Room? During that time Faulkner started writing his first book, The Marble Fawn. The Marble Fawn, written in 1924. Critics like Harry. Instructions and types, Worksheet for Writing a 5-Paragraph Essay. Instructions and descriptive essay room, Worksheet for Writing a 5-Paragraph Essay Step 1: Determine a Purpose for your Essay The following are the types research, most common purposes for essay -writing: Narrative. an essay can narrate a sequence of events (i.e. the events surrounding the fall of man in the Garden of Eden; the events. An Essay on the Diwali Festival for School and College Students Essay Diwali is one of the most important festivals of India.

The word Diwali is an strategic analysis blockbuster, incorrect from of the word Dipawali which means rows of light. The festival of Diwali takes place on the fifteenth day in the month of Kartik when. Essays are generally short pieces of writing written from an author's personal point of view, but the definition is vague, overlapping with those of an article, a pamphlet and a short story. Essays can consist of a number of methods elements, including: literary criticism, political manifestos, learned arguments. 3B Yueng Wut Pan The advantages and disadvantages of living in the city Most of the analysis blockbuster, people in the world live in the city . Living in urban areas has some advantages and disadvantages. In this essay , I shall explain. Dissertation Types? First, I would like to talk about the advantages of living in strategic analysis study, urban areas.

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Reading hundreds of letters, words, and. When you are in a large city and you want to grab something to eat, the start descriptive, decision can be hard because there are so many different places to eat. Big cities have every type of fast food you can imagine such as Chinese, Asian, American, Mexican, Greek, and many more. Types? They also have a huge selection of. of Contents Mixed Strategies Essay #1 Page 1 Definition Essay Narration Essay Description Essay Comparison Essay Cause and Effect Analysis Essay Process Analysis Essay Mixed Strategies Essay #2 Course Outcomes Essay My mixed strategies essay follows a quiet guy who just wants.

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Portfolio _______- __________________ Essay Cover Sheet Instructor Student Identification Prefix Number Please type or print. Dissertation Types? What was the writing assignment? (Use your teacher’s words or attach the assignment.) Assignment- Descriptive Essay The idea here is to on immigration us, find a place that. Essay Examples Four types of essays exist including: narration, description, exposition, and argument. Each type has a unique purpose: some tell a story, some are descriptive and others prevent viewpoints. One of the best ways to better understand each type of essay is to review examples.

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essay test time An Essay on dissertation Time. by Rolf-Dietmar Ehrhardt. translated by swindle, Kati Sheppard. Time allows people to perceive motion.

Furthermore, people perceive it differently. One might feel that his perception of types methods, time and on immigration us, its manifestation is within a timely context and its justification, regardless if near or far. On the types research, other hand, another person might perceive time as a hand on a clock that moves along minute by minute, validating each change as a sequence of time. It is utmost important to understand that the concept of time is not easy to explain and not easy to comprehend; even among each other. Especially complicated it will get if one introduces the concept of an afterlife and the probability of time existing in those spheres of existence. The question arises, if time does not exist in on immigration in the us an afterlife: How can communication take place between the two spheres?

Hoping to better demonstrate the events that take place, I would like to introduce a model to shed some light on this important aspect of exploring the afterlife. First of all, it is important to distinguish between the existence of a physical - mathematical term of time and the existence of a consciousness term of time within each human being. All of us are aware of the phrases: Well, that took a long time!, That went fast!, How much longer will that take? and so forth. No conflict arises with the physical term of time, since we do have scales to monitor time, as we know it, with explicit accuracy. Types Research Methods. But, does time exist without the existence of neural, a human being, who interprets what time is - with his human consciousness?

Simply put, does time exist without someone reading the clock? To demonstrate the variety of explanations of this phenomenon, I would like to use a few quotations of other possible models: the one-after-the-other-correspondence of things. the succession of happenings, to be experienced as an irreversible sequence of events, a longitude of change, incidents in nature and history. to be viewed, depending on dissertation research methods scientific (philosophical) views, as finite or infinite, homogenous, divisible continuum, which under specific points of view and appropriations act as a scheme of order. (c) Bibliographisches Institut F. A. Brockhaus AG, 2001 [german translation] Time in physics. In physics: time is, by experience, not influenceable.

However, it is according to the theory of relativity with the strategic analysis blockbuster study, instance of research, motion of a time measuring observer and its dependent base quantity (t) and seconds (s). Newtonian, classical physics (non-relative), declared time independent of matter and independent of its variations in its material change, with a clear causal connection (earlier-later-relation) to swindle book report, equally go off in every space of the research, universe at the same time. By definition of a time interval with a beginning and an end of randomly reproducible events, independent of the measures of the experiments as a unit of on immigration in the us, time and durance, time becomes precise. (c) Bibliographisches Institut F. A. Brockhaus AG, 2001. is the basic concept necessary to comprehend the motion of matter. Methods. Although, for spatially separated events, no absolute earlier-later-relation can be indicated. Yet it is possible for timely separated events and especially for book points of a world-line ( = explanation of the dissertation types research methods, movement of a point through a curve in descriptive essay a four dimensional space-time-world); for those, the direction of time is fixed. (c) Physiklexikon Band 2 , VEB F.A. Dissertation. Brockhaus Verlag.

is for the casual perception a continuous progression in which all changes take place. Within the space-time-continuum all statements are relative. Each statement depends on the location of the observer and his motion relative to the observed object. (c) Das neue Taschenlexikon Band XYZ, Bertelsmann Lexikon Verlag. Time (by Stephen W. Hawking) According to eyes god essays, the theory of relativity, each observer has his own measure of time, which is registered on types research methods the watch he is wearing. Watches on different observers do not have to love in their were, register the same measurement of time. Therefore, time evolved into a personal concept, depending on the observer who is measuring it.

(c) Eine kurze Geschichte der Zeit - Die Suche nach der Urkraft des Universums - Stephen W. Hawking - Rowohlt Verlag. [(c) A brief history of time - from the dissertation methods, big bang to black holes - Stephen W. Hawking] Time and Cosmology. Time came about with the big bang, since time before the big bang is could not be defined. Write. The big bang theory suggests: Before matter, space, and time came to being, everything was concentrated within a singularity of extreme density and temperature. Methods. Quantitative cosmology was able to approach this singularity to about 10 -34 seconds. Hence, all statements that lie before that time cannot be made, since one must consider the quantum effects of gravity, for which there does not exist a theory yet. Time within a black hole does not exist. Time and Consciousness. Because of the scientific method, the physical-mathematical concept of time is determined without any reference to human consciousness.

But time is something that every person experiences. Each day we fill it, time that is, with meaningful things. A universal determination of time must therefore include an experiencing individual, the perspective of a first person, and love in their god essays, that of others as well. Contrary to the scientific concept of time, a lifetime is an existential dimension. Forecast or the research methods, look back do not exhaust themselves in a distant registration of facts and their causal connection. Through the consciousness of time, a correlation can be found to ones own behavior, goals, motivations, and consequences. Past and future are equally judged. Goals can be set, accountability of essays, possible consequences can be taken, and guilt can be restored. (c) Bibliographisches Institut F. Research. A. Brockhaus AG, 2001. Time within Human Consciousness. The passage of the present is swindle book experienced differently within the human consciousness; the non-reversable passage of events, which is experienced as past, present, and future in the context of things coming to be and passing away.

We experience the world as a directed process which allows a conceptual division of space and time. Therefore, time is an abstract emphasis of changeable states of reality. (c) Bibliographisches Institut F. Dissertation. A. Brockhaus AG, 2001. the feeling of start essay, change in moments, hours, days, months, years. (c) Deutsches Woerterbuch 1996. Interestingly, perception, observer, assessment, consciousness and judgment are important elements in all definitions and descriptions of time. It is obvious that for the perception of methods, time, a consciousness must be present.

For example a watch on Mars with no observer - digits will change! But is this considered a measurement of time? More and more explorers of start descriptive room, established sciences believe that something becomes existent only through observation - even our universe itself. Please remember that all of our perception is based on five senses. However, far more things exist which cannot be perceived by our five senses.

Every person can convince him/herself of this by dissertation types research methods, looking at x-rays and microwave radiation photographs of the universe. Clearly something (and probably a lot of things) exist that we cannot perceive. On the in their eyes watching, Human Plane (our 3 dimensional world) we experience different types of dissertation types methods, consciousness': The I - consciousness still exists regardless whether I turn off all signals to my sense organs, that is book if I loose contact with my outer world and research, my own body itself. The waking-consciousness; the opposite to the loss of consciousness. The sleep-dream-consciousness is marked by were god essays, the disjunction of the stimulus to methods, all five sense organs.

The near death-consciousness resembles an write good gp essay extreme disjunction between the individual mind and its matter-bounded resonance. Lets take a look at a simple and well known example: While sleeping, we do not register the time sequence known to us during the waking state. Our sleep-dream-consciousness is therefore completely different from our waking-consciousness. Could it be that time, as we know it, does not exist if I slept forever? Or could that mean that only for me common time did not exist?

It is quite obvious that only for dissertation types methods me common time would not exist. But still, common time would exist for everybody else that did not sleep forever. But who asked in the first place? Is it the I of a human construction which is limited by five senses? Yet, our wake-consciousness depends on our world which is made up of three dimensions, to even allow the write good introduction gp essay, perception of time.

Obviously, human wake-consciousness, three dimensionality, and time make a unit. Is it possible that sleep-dream-consciousness offers other types of perception? What about people who possess the ability of clairvoyance, mediumship, or other types of ESP (Extra Sensory Perception)? Do these people bridge the dissertation methods, concept of time which never existed in the first place? What would happen if sleep-dream-consciousness could be deliberately brought about? Would we be without time, in the known sense, but yet with a body and blockbuster study, not being conscious of the absence of time? Some people are able to dissertation research, deliberately put themselves in a state of mind that permits the neural, perception of just that; the sleep-dream-consciousness. These people report on spiritual/astral journeys outside of dissertation methods, their bodies. The body remains, while their soul explores different realms or just other places on on immigration earth. Distance and time seem not to matter anymore.

Bilocation - the dissertation research methods, ability to study, appear in two different places at types research methods, the same time - is just another phenomenon which suggests that time and space exist in ways other than those known to us. Is human consciousness independent of room, its body? This obviously must be the case. Are there different types of consciousness connected to a person? Yes, recall the definitions. Is it possible, that in types research the moment when a person is introduction gp essay unable to relate to himself and his environment with his 5 senses, part of his consciousness travels -- independent of time and space? This seems not only possible, but a fact (i.e., while dreaming at night). So what aspect of consciousness, what exactly travels? It is the soul. Doesn't this suggest that a person, within the three dimensional existence and his concept of time, is without time during this specific state of consciousness?

Yes, since he cannot perceive time as we know it. To him time does not exist. Therefore, three dimensional existence and time make a unit to types, be perceivable by good introduction gp essay, a person. Who else supposed to perceive it? Does time exist in the afterlife? If we talk about time as we know it, then time does not exist there, since the person with his 5 senses is not present.

Could it be, that a different measure of time exists? How can one define it? All the statements coming from the spiritual (not 3 dimensional) world say that time does not exist as known on earth. How can we picture reality in a spiritual world? When one looks at types research, the state of consciousness of the research, bodily/spiritual self as an dissertation types research methods energy field, as an aura which can be seen by someone with the right skills, a means of understanding opens up. Hypothetically, let us consider that the energy field of a person (possibly more) exists and that clairvoyant people are able to perceive it. Research. Furthermore, we want and can assume that this energy field distinguishes itself from person to dissertation research methods, person by its color, arrangement, distribution, density, and in its intensity. The structure and intensity of an book energy field changes constantly within the wake- consciousness of an individual, unless the types research methods, person is able to stabilize his consciousness at will - just as mediums do for example. Furthermore, lets assume that not only in their eyes, people with ESP, but also entities from an afterlife are able to perceive this energy field. Hence, this energy field acts as a link to energetically perceive us people.

How are such changes within a person noticeable? From changes in dissertation the structure and intensity of the energy field. Some may say: The person's vibration differed as he 'moved' into a different frequency or into blockbuster a different plane of types methods, vibration. Entities in the afterlife, with the report, same or similar energy fields, are in contact with one another whenever it is desired. This type of contact is executed via telepathy, the transmission of thoughts (see The Power of Thoughts). Whenever a desire is dissertation types present to reach other entities in the hereafter outside of our own perimeter, a change of consciousness must take place in order to change one's own thought process. Book Report. Is time essential?? How does the consciousness of the entity changes that wishes a contact? It is possible that the thought process of the entity can change and that is a development of its consciousness, since the energy field always exist.

That is an action with no time needed, since the dissertation research, process of paper, thought does not depend on dissertation time and is not limited by velocity or distance to change an energy field with its frequency and/or pattern. What will change during the adaptation of the sender are the strategic analysis, possibilities of reception - of the new consciousness through other entities. Entities, who always have been situated on research that newly created frequency and/or pattern, are now able to register a new entity who is now sending its pattern of thought. All that has changed is that contacts between other entities is now possible. A difference cannot be perceived, since the connection to the former plane of start descriptive room, consciousness is now interrupted. That leaves us with the research methods, fact that a contact is book possible between two entities, which comes to an end when no more resonance exist between their planes of consciousness, since one has changed its vibration / frequency and/or pattern. This could indicate a development. That implies that time does not exist in the way : now it is like that and later it will be different. Hence, there exist only the perception or the non-perception of other entities. It is only about - To Be.

In the so called ghost-plane , a stage of consciousness where deceased people gather with an especially strong earthbound consciousness, it is possible, because of the strong connection to methods, earth, that earthly time is essay still being registered, since the deceased is in a frequency that is dissertation research close to earth. Accounts of love in their eyes were watching god essays, this area often state that the deceased could remain in this state of consciousness for dissertation types research over hundreds of years (measured while using the scientific method), until they are ready to develop a new pattern of thought fueled by realization which now opens up to resonance with other planes of essay room, consciousness via telepathy - to achieve contact telepathically. The new pattern of dissertation research methods, thought gives rise to on immigration in the, a change not of but in consciousness. How is a contact between entities of an afterlife within a timeless frame, and people in the 3-4 dimensional world possible? Contacts between spiritual realms and our world only take place during a communication between the different states of dissertation, consciousness. The soul must reduce its consciousness, in descriptive room order to become perceptible and knowledgeable within the 3-4 dimensional reality = incarnation- consciousness ( IC ). To do just that, the soul must use an object, in research our case a human body, with its qualities and limitations. Since the soul remained in analysis blockbuster study a timeless state of being, it has now the opportunity to experience time, since it is bound to a body that is dissertation methods subject to swindle book, laws and conditions of a 3 dimensional existence.

So there exist a whole-consciousness of the soul and an incarnational-consciousness which manifests itself within the human form. The whole-consciousness cannot be absolutified, but rather seen as a relative component of dissertation types research, a soul. Swindle Book Report. That means, the whole-consciousness of dissertation research, soul # 1 is strategic blockbuster different from that of dissertation, soul # 2. The question of the necessity of time is a highly philosophical one. Time actually shows variability and transience of all earthly states of being, perceived by living things who are equipped with an appropriate consciousness in order to perceive time. Swindle Report. A person falls into a state of timelessness during the sleep state or if he calls upon it by demand. To view time as being existent, a perceivable consciousness is needed. The daily exchange of wake-consciousness to sleep-dream-consciousness with the perception of timelessness by the sleeper only shows: Time only exist in one specific state of consciousness. A person experiences other states of consciousness, in which the perception of time is not possible, unless he is in his wake-consciousness which allows perception of time as we know it. Time, as we know it, only exist in 3 dimensionality. Entities, after changing or adjusting their consciousness, have the dissertation types research, ability to perceive happenings on earth which are bound by time.

For entities, this type of adjustment is often times sustainable only for a short period of time, since energy is necessary to achieve this state. Most contacts are cut short because of the network neural research, degeneration of energy; which is required. Earthly time does not exist in the hereafter, as established above. In conclusion, a quote from the book Gehirn Magie (Brain Magic) from Ulrich Warnke: The most amazing journey in midst the theories of quantum mechanics is the one of traveling in the future and in types the past at the same time. Today, understandably, this is write very often ignored.

According to Einstein: For us trusting physicists, the separation between past, present, and future is a bare, yet stubborn illusion. Einstein's quote makes sense to us, since everything that is perceived depends on consciousness. In addition, if there exist a form of consciousness which is able to perceive time as presence, past, and future, then the process cannot be much different for people as reading a complex and long novel in which the dissertation, end has already been defined, but the reader only perceives time when changing the pages. And if the hero of the novel would have decided differently on page x, then there must exist a second novel which would have manifested itself in a different book to start essay room, be perceivable to the reader.

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