Media s Portrayal Of Women - 2007 Words

In addition to the unbelievably high beauty standards women are expected to achieve as a result of the media’s portrayal of women, they are also expected to create and maintain a perfect household. Interior design is often perceived by contemporary society as a feminine interest. As a result, a majority of publications dedicated to home decoration are targeted towards women. Whether or not it is directly stated, a magazine’s attempt to target a particular sex can be identified through both the subject matter and visual content. Livingetc magazine is one of six home and style magazines produced by the British company House to Home. Livingetc is described on its website as â€Å"the homes magazine for modern living,† â€Å"perfect for design conscious homeowners with inspiring ideas.† Although the magazine does not claim to be gendered, its appearance and contents, which not only discuss interior design, but also include segments on women’s fashion, c ooking and travelling, are undeniably geared towards female readers. A reader’s initial impression of a publication usually comes from the magazine’s cover. As described in Ellen McCracken’s â€Å"The Cover: Window to the Future Self,† it is important for a magazine to establish a genre identity in order to have strong sales and readership (McCracken 99). The cover is a huge determinant of a magazine’s identity, and the genre identity â€Å"plays a role in the reader’s sense of self as she (or he) consumes it† (McCracken 99). So, if a magazineShow MoreRelatedMedia s Portrayal Of Women1588 Words   |  7 Pages Media represents males and females by gendering them in different categories. According to a presentation, the author states, â€Å"Media perceives women in a very sexual manner whereas men are symbolized as powerful (Khan). Over and over again, the one thing that the media reveals is that women are very sexual beings. They show that they are only good for taking care of the home and the man is very powerful. For example, the author on the presentation shows a ad that a man is in a life guard outfitRead MoreMedia s Portrayal Of Women1190 Words   |  5 Pageswith appearance and numb to sexism, it comes as no surprise that women are expressing hate for their bodies more than ever before. Mass media’s portrayal of women is one of unattainable perfection— most models are stick thin with flawless complexions and pearl-white smiles. Consumers are bombarded with images of women being displayed as sex objects, valued for their physical appearance above all else. The evasiveness of media has led women to believe they must resemble the models pictured in advertisementsRead MoreMedia s Portrayal Of Women1155 Words   |  5 PagesThe media is everywhere; phones, televisions, magazines, so it is hard not to be exposed to some type of media platform throughout the day. Among these forms of media are photos and videos of woman idealized as the perfect woman. Magazines release photos of women whose looks are highly unachievable and thought as as the ideal woman. An average woman exposed to these photos may feel depresssed and may want to look like the model through unsafe dieting and other eating disorders. The media has affectedRead MoreFalse Portrayal Of Women s Media1683 Words   |  7 PagesFalse Portrayal of Women in Media â€Å"We as women are trained to see ourselves as cheap imitations of fashion photographs, rather than seeing fashion photographs as cheap imitations of women†-Naomi Wolfe. In most advertisements as well as some movies and tv shows, women are shown in not very much clothing, while also being photoshopped and airbrushed. Young women and girls are constantly being sexualized in the media, in order to make more money, and sell more of whatever is being advertised. ManyRead MoreMedia Portrayal Of Women s Roles And Responsibilities Essay2255 Words   |  10 PagesFor decades, media images have bombarded the minds of viewers. One of the images which has had a strong influence on society is that of women. Movie stars and actresses have inclined women to see their beauty and talent and encouraged them to follow in their footsteps. A strong desire to emulate talented individuals, in action and dress, has shaped strong beauty and role diversification in a short period of time. With th e influx of women cast in ‘moving’ pictures and (later) television shows, theRead MoreMedia s Portrayal Of Skinny Women And Muscular Men2104 Words   |  9 PagesDesire for the unachievable goal of perfection is constantly stimulated by media’s portrayal of skinny women and muscular men. Many people who view all of these images are highly effected, and begin to think they are not normal. For example, Danny Bowman, who at nineteen years old tried to kill himself because he did not take a ‘perfect’ selfie after ten hours of repeatedly trying (Aldridge). He dropped out of school, stayed home, and was violent when asked to stop (Aldridge). Danny tried to overdoseRead MoreMass Media And Its Impact On Society Essay1453 Words   |  6 PagesMass Media Introduction The evolution of mass media has changed remarkably over decades. Media has been a tool utilized to broadcast information and give entertainment to a broad audience for relatively some time. In many ways, the use of television has helped construct the overall understanding of society. What we visualize on television ultimately replicates the â€Å"realities of life†. The messages/images demonstrated on the air depict underlying customs sought out by society that are most reputableRead MoreGendered Medi The Influence Of Media On Views Of Gender, By Julia T. Wood1405 Words   |  6 Pagesâ€Å"Gendered media: The influence of media on views of Gender,† Julia T. Wood (1994) stated that â€Å"women are underrepresented which falsely implies that men are the cultural standard and women are unimportant or invisible† (p.31). She goes on to say that this is the main reason why media distort reality; it creates a false image of the representation that is outside the media world. In Television women continue to be predominantly lacking and many people are wondering who is to blame. As the media worldRead MoreAdvertising Advertisements And Body Image1645 Words   |  7 Pagesindustry and SROs in ensuring that women and men continue to be portrayed positively and responsibly in advertising. History - WOMEN IN ADVERTISEMENTS AND BODY IMAGE Authors have also attempted to correlate various demographic variables such as age and education, as well as geographic variables with preferences for role portrayals in advertising. Through the ages men have been considered to be financial providers, career-focused, assertive and independent, whereas women have been shown as low-positionRead MoreA Brief History And Analysis Of Portrayal Of Women Essay1422 Words   |  6 Pagesand Analysis of the Portrayal of Women in Magazines Throughout history women have been depicted and treated as an inferior to the male all aspects of life. It is without debate, that to this day, like many other countries, the United States of America is a patriarchal society, valuing men over women and using various tactics to oppress women by constructing gender roles. These gender roles are thrust upon people before birth and are reinforced through society within the media. This object here is

Analysis Of Oedipus At Colonus - 1564 Words

The ancient Greeks accepted the fact that their gods possessed the ability to foresee future events, and that certain people, seers, could access this information. Oracles, priests often associated with a certain god-such as the oracle to Apollo at Delphi-were believed to be able to interpret visions from the gods and provide prophecies to people seeking knowledge of the future. Oracles were a part of Greek life -many people, including famous leaders and common folk, consulted them for help when making difficult decisions. Many years before Oedipus at Colonus, Oedipus fulfills one of the most famous and tragic prophecies in literature-that he would kill his father marry his mother. Despite all the efforts undertaken to prevent this horrid fate, the prophecy comes true. Oedipus killed his father and married his mother, which drove her to suicide, yet Oedipus did not knowingly commit these sins. As he realizes what he has done, his overwhelming guilt induces him to gouge out his e yes and become an outcast and a beggar. The reaction when he discovers what he has done in Oedipus Tyrannus is violent and chaotic; however, in Oedipus at Colonus, Oedipus’s sense of guilt for his famous sins is more complex. He has suffered much for what he did, and he still feels guilt and repulsion. He is still too ashamed to talk about his past when asked by the citizens of Colonus; however, Oedipus has a better perspective of his actions through time. He understands that his intent wasShow MoreRelatedThe Literary Analysis Of Fosters Oedipus At Colonus782 Words   |  4 Pagesan absolute monarch. 3. Foster’s political interpretation of Sophocles’ tragedy Oedipus at Colonus revolves around the ongoing conflict between Athens and Sparta at the time of it’s creation. More specifically, the city state of Athens is represented by Oedipus as Theseus guards him from the potential evils of Creon and other such villains (these characters representing Sparta within the tragedy), and guiding Oedipus to his final resting place. This period, the end of Athenian greatness, is markedRead MoreOedipus The King And Oedipus At Colonus1567 Words   |  7 Pagesworks of Sophocles and particularly evident in Oedipus the King and Oedipus at Colonus, not only exalts the Greek nationalism present at the date of composition but dictates the course of the story, evolving as its tragic hero works through his fated anguish. Hubris, defined as exaggerated pride or self-confidence, is the earmark character trait of Oedipus and perhaps Creon. However, it is the abandonment of his sanct imonious nature that distinguishes Oedipus as a true hero. The theme of the evolutionRead More The Dichotomy of Sight in Oedipus at Colonus Essay1185 Words   |  5 PagesThe Dichotomy of Sight in Oedipus at Colonus   A simple process formed the backbone of most Greek philosophy.   The ancients thought that by combining two equally valid but opposite ideas, the thesis and the antithesis, a new, higher truth could be achieved.   That truth is called the synthesis.   This tactic of integrating two seemingly opposite halves into a greater whole was a tremendous advance in human logic.   This practice is illustrated throughout Oedipus at Colonus  in regard to Sophocles’Read MoreOedipus Trilogy Analysis1214 Words   |  5 PagesNovel Analysis of The Oedipus Trilogy Oedipus Rex, or Oedipus Tyrannus as it is in Latin, could be what we call today a Freudian work of literature. The Oedipus Trilogy was originally written by Sophocles and is meant to be told in a story-telling fashion. But this Grecian tragedy was revised and translated into English by Paul Roche and put into a novel form. The Oedipus Trilogy is a novel that deals with destiny and fate. The reader is shown a series of events plotted out from which OedipusRead MoreAn Analysis of Fate vs. Free Will in the Theban Plays1392 Words   |  6 PagesAn Analysis of Fate vs. Free Will in the Theban Plays When Teiresias asks in Antigone (line 1051), What prize outweighs the priceless worth of prudence? he strikes (as usual) to the heart of the matter in Sophocles Theban Plays. Sophocles dramatizes the struggle between fate and free will, in one sense, but in another sense the drama might be better understood as the struggle between the will of the goods (which it is prudent to follow, according to Teiresias) and mans will (which is oftenRead MoreOedipus-a Tragic Hero706 Words   |  3 PagesRunning head: Oedipus-A Tragic Hero Research Paper ENGL 102: Literature and Composition) Fall 2015 Melinda Meeds L26683811 APA Outline Thesis: In Sophocles’ â€Å"Oedipus†, Oedipus is exemplified as a tragic hero according to Aristotle’s definition because his story appeals to the reader’s humanity in the way he maintains his strengths after inadvertently causing his own downfall. I. Oedipus A. The noble birth. B. Describe Oedipus’ character. II. Tragedy A. DescribeRead More Sophocles’ Oedipus Rex Fulfills All of the Requirements of a Tragedy1088 Words   |  5 PagesSophocles’ Oedipus Rex Fulfills All of the Requirements of a Tragedy Throughout Poetics, Aristotle describes what traits a tragedy must have to be successful. To support these choices, he makes use of a small analysis of many tragedies, including many of Sophocles’ plays; Oedipus Rex is one of the plays mentioned in Aristotle’s Poetics. Some of these traits include a successful plot structure, recognition scenes, and a correct choice for its hero. In Oedipus Rex, Sophocles fulfills all ofRead MoreOedipus Rex, A Symbol Of Fate1517 Words   |  7 PagesThe most famous scene in Sophocles’, Oedipus Rex, is when Oedipus gouges out his eyes. But that’s not the only example of sight and blindness in this play. In Sophocles world, eyes play a big part in society, as the theme of vision invites the audience to look at the action with a double perspective, through own eyes and through the eyes of those on stage ( Mastronarde pp. 179-182). Considering eyes as an essential piece, it places them as a motif of the play. Within Greek literature, scholars focusRead MoreThe Tragic Heroes Of Hamlet And Oedipus1801 Words   |  8 PagesThe Tragic Heroes Hamlet and Oedipus A hero in a drama is the focus point throughout the story, someone who technically saves life’s and carries pride within them. In Hamlet by Shakespeare and Oedipus Rex by Sophocles they simply create a tragic hero due to their stories having a twist in what a hero turns out to be at the end of the dramatic stories. They have similar issues as well as they have their differences in their stories. Shakespeare and Sophocles create a similar touch to their dramaticRead MoreBiography of Sophocles Essay1496 Words   |  6 PagesBiography of Sophocles Sophocles was born near Athens, in the small town of Colonus, around 495 BC. His ninety-year life span coincided with the rise and fall of the Athenian Golden age. The son of Sophillus, a wealthy armor maker, Sophocles was provided with the best traditional aristocratic education available in Athens (Page 3). Very little is known about Sophocles as a youth, although one public record suggests his participation in â€Å"The Chorus of Youths,† chosen to celebrate the Athenian naval

Week 1 Assignment Free Essays

Working for a big company, there is always something new to learn and new work that comes our way. There are many different personalities. We were always training and learning new material and tools to use to make our work more effective and productive. We will write a custom essay sample on Week 1 Assignment or any similar topic only for you Order Now We would have meetings that were hours long so everyone can train on the new work and tools we had coming our way. Most of the people were struggling to learn the new tools. I was taking a class in which we were learning about peoples’ different learning styles. I thought all the training we were doing would be a great project for the class I was taking. I brought it to my bosses’ attention that I think that people are not learning because everyone has a different learning style. She was convinced that people were just tired and busy that’s why they could not understand the material. I wanted to test this theory. I suggested if we can give the employees on our team a learning test to see which way they better leaned. The results were exactly what I thought they were. Everyone had different learning styles. It turns out that most of the people on our team learned best Hands-On. Others were visual and the rest learned best by reading the material. This type of research method is best described as Correlation Research (positive correlation) because I was determining if two sets of variables are associated and if the variables increase or decrease. In this case when people used a learning method that fit best for them, they had better results for learning. When they were using a learning method that was not best for them, they were not learning the material. If I could have done anything different it would have been to test peoples’ personalities to determine if certain personalities learned a certain way. This would have gone more in depth as to why people learn the way they do. How to cite Week 1 Assignment, Papers

The Committee on the Armed Services in the US

The committee in question throughout the course of this paper is the committee on the armed services. This paper is going to talk about the number of subcommittees under this committee.Advertising We will write a custom report sample on The Committee on the Armed Services in the US specifically for you for only $16.05 $11/page Learn More The committee is made up of 62 members. The members are divided into Republicans and Democrats. The ratio of Republicans to Democrats is 35 to 27. (Congress, 2006). The subcommittees under this committee include emerging threats and capabilities subcommittee, military personnel subcommittee, oversight and investigation subcommittee, readiness subcommittee, sea power and projection forces subcommittee, strategic forces subcommittee, and tactical air and land forces committee. The emerging threats and capabilities committee has 18 members. These members are divided into 10 republicans and 8 democrats. The military commit tee is comprised of 14 members. These are divided into 8 Republican members and 6 Democrats. The oversight and investigations committee is comprised of 10 members. These are divided into 6 Republicans and 4 Democrats. The readiness committee is comprised of 21 members. These are divided into 12 Republicans and 9 Democrats. The sea power and projection forces committee has 20 members. These are divided into 11 Republican members and 9 Democrat members. The strategic forces committee contains 16 members. These are divided into 9 republican members and 7 democrat members. The tactical air and land forces committee is made up of 25 members. These are divided into 14 republican members and 11 democrat members. (United States Congress, 1866). The emerging threats and capabilities committee is chaired by Mac Thornberry from Texas. The chairman is a republican. Other republicans in the party include Jeff Miller (FL), John Kline (MN), Bill Shuster (PA), K. Michael Conaway (TX), Christopher P . Gibson (NY), Robert T. Schilling (IL), Allen B. West (FL), Trent Franks (AZ), and Duncan Hunter (CA). The Democrat constitutes 8 members of the 18 members in the committee. These are James R. Langevin (RI), Loretta Sanchez (CA), Robert E. Andrews (NJ), Susan A. Davis (CA), Tim Ryan (OH), C. A. Dutch Ruppersberger (MD), Henry C. â€Å"Hank† Johnson, Jr. (GA), and Kathleen C. Hochul (NY). The military personnel committee is made up chaired by Joe Wilson. He is one of the 8 republicans in the committee. Other members are Walter B. Jones (NC), Mike Coffman (CO), Thomas J. Rooney (FL), Joseph J. Heck (NV), Allen B. West (FL), Austin Scott (GA), and Vicky Hartzler (MO).Advertising Looking for report on government? Let's see if we can help you! Get your first paper with 15% OFF Learn More The democrats are Susan A. Davis (CA), Robert A. Brady (PA), Madeleine Z. Bordallo (GU), David Loebsack (IA), Niki Tsongas (MA), and Chellie Pingree (ME). The oversight and investig ations committee is chaired by Robert J. Wittman (VA). He controls a part of the 6 members making up the committee. Other members are K. Michael Conaway (TX), Mo Brooks (AL), Todd C. Young (IN), Thomas J. Rooney (FL), and Mike Coffman (CO). Group 1 represents the emerging threats and capabilities of the committee, and this is represented by the blue color. Group 2 presents the military personnel committee and is shown by the green color. Group 3 represents the oversight and investigation and is marked by the red color. Group 4 features the readiness committee and is presented by the med blue color. Group 5 represents the sea power and projection forces and is colored in orange. Group 6 is the strategic forces subcommittee which is presented by the yellow color. Group 7 is meant to be the tactical air and land forces which is represented by the brown color. (Jewell, 1982). References Congress (U.S.). (2006). Congressional Record, V. 148, Pt. 13, September 20, 2002 to October 1, 2002. New York: United States Congress. Jewell, M.E. (1982). Representation in state legislatures. Kentucky: University Press of Kentucky. United States. Congress. (1866). Congressional edition. Washington: U.S. G.P.O. This report on The Committee on the Armed Services in the US was written and submitted by user Phoebe A. to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

On Handling Exceptions in Delphi Exception Handling

On Handling Exceptions in Delphi Exception Handling Heres an interesting fact: No code is error free - in fact, some code is full of errors on purpose. Whats an error in an application? An error is an incorrectly coded solution to a problem. Such are logic errors that could lead to wrong function results where everything seems nicely put together but the result of the application is completely unusable. With logic errors, an  application might or might not stop working. Exceptions can include errors in your code where you try to divide numbers with zero, or you try using freed memory blocks  or try providing wrong parameters to a function. However, an exception in an application is not always an error. Exceptions and the Exception Class Exceptions are special conditions that require special handling. When an error-type condition occurs the program raises an exception. You (as the application writer) will handle exceptions to make your application more error-prone and to respond to the exceptional condition. In most cases, you will find yourself being the application writer and also the library writer. So you would need to know how to raise exceptions (from your library) and how to handle them (from your application). The article on handling errors and exceptions provides some basic guidelines on how to guard against errors using try/except/end and try/finally/end protected blocks to respond to or handle exceptional conditions. A simple try/except guarding blocks looks like: try ThisFunctionMightRaiseAnException();except//handle any exceptions raised in ThisFunctionMightRaiseAnException() hereend; The ThisFunctionMightRaiseAnException might have, in its implementation, a line of code like raise Exception.Create(special condition!); The Exception is a special class (one of a few without a T in front of the name) defined in sysutils.pas unit. The SysUtils unit defines several special purpose Exception descendants (and thus creates a hierarchy of exception classes) like ERangeError, EDivByZero, EIntOverflow, etc. In most cases, the exceptions that you would handle in the protected try/except block would not be of the Exception (base) class but of some special Exception descendant class defined in either the VCL or in the library you are using. Handling Exceptions Using Try/Except To catch and handle an exception type you would construct a on type_of_exception do exception handler. The on exception do looks pretty much like the classic case statement: try ThisFunctionMightRaiseAnException;excepton EZeroDivide dobegin//something when dividing by zeroend; on EIntOverflow dobegin//something when too large integer calculationend; elsebegin//something when other exception types are raisedend;end; Note that the else part would grab all (other) exceptions, including those you know nothing about. In general, your code should handle only exceptions you actually know how to handle and expect to be thrown. Also, you should never eat an exception: try ThisFunctionMightRaiseAnException;exceptend; Eating the exception means you dont know how to handle the exception or you dont want users to see the exception or anything in between. When you handle the exception and you need more data from it (after all it is an instance of a class) rather only the type of the exception you can do: try ThisFunctionMightRaiseAnException;excepton E : Exception dobegin ShowMessage(E.Message); end;end; The E in E:Exception is a temporary exception variable of type specified after the column character (in the above example the base Exception class). Using E you can read (or write) values to the exception object, like get or set the Message property. Who Frees The Exception? Have you noticed how exceptions are actually instances of a class descending from Exception? The raise keyword throws an exception class instance. What you create (the exception instance is an object), you also need to free. If you (as a library writer) create an instance, will the application user free it? Heres the Delphi magic: Handling an exception automatically destroys the exception object. This means that when you write the code in the except/end block, it will release the exception memory. So what happens if ThisFunctionMightRaiseAnException actually raises an exception and you are not handling it (this is not the same as eating it)? What About When Number/0 Is Not Handled? When an unhandled exception is thrown in your code, Delphi again magically handles your exception by displaying the error dialog to the user. In most cases, this dialog will not provide enough data for the user (and finally you) to understand the cause of the exception. This is controlled by Delphis top level message loop where all exceptions are being processed by the global Application object and its HandleException method. To handle exceptions globally, and show your own more-user-friendly dialog, you can write code for the TApplicationEvents.OnException event handler. Note that the global Application object is defined in the Forms unit. The TApplicationEvents is a component you can use to intercept the events of the global Application object.

The Code of Justinian (Codex Justinianus)

The Code of Justinian (Codex Justinianus) The Code of Justinian (in Latin, Codex Justinianus) is a substantial collection of laws compiled under the sponsorship of Justinian I, ruler of the Byzantine Empire. Although the laws passed during Justinians reign would be included, the Codex was not a completely new legal code, but an aggregation of existing laws, portions of the historic opinions of great Roman legal experts, and an outline of law in general. Work began on the Code shortly after Justinian took the throne in 527. While much of it was completed by the mid-530s, because the Code included new laws, parts of it were regularly revised to include those new laws, up until 565. There were four books that comprised the Code: Codex Constitutionum, the Digesta, the Institutiones and the Novellae Constitutiones Post Codicem. The Codex Constitutionum The Codex Constitutionum was the first book to be compiled. In the first few months of Justinians reign, he appointed a commission of ten jurists to review all the laws, rulings and decrees issued by the emperors. They reconciled contradictions, weeded out obsolete laws, and adapted archaic laws to their contemporary circumstances. In 529 the results of their efforts were published in 10 volumes and disseminated throughout the empire. All imperial laws not contained in the Codex Constitutionum were repealed. In 534 a revised codex was issued that incorporated the legislation Justinian had passed in the first seven years of his reign. This Codex Repetitae Praelectionis was comprised of 12 volumes. The  Digesta The Digesta (also known as the Pandectae) was begun in 530 under the direction of Tribonian, an esteemed jurist appointed by the emperor. Tribonian created a commission of 16 attorneys who combed through the writings of every recognized legal expert in imperial history. They culled whatever they though was of legal value and selected one extract (and occasionally two) on each legal point. They then combined them into an immense collection of 50 volumes, subdivided into segments according to subject. The resulting work was published in 533. Any juridical statement that wasnt included in the Digesta was not considered binding, and in future it would no longer be a valid basis for legal citation. The  Institutiones When Tribonian (along with his commission) had finished the Digesta, he turned his attention to the Institutiones. Pulled together and published in about a year, the Institutiones was a basic textbook for beginning law students. It was based on earlier texts, including some by the great Roman jurist Gaius, and provided a general outline of legal institutions. The  Novellae Constitutiones Post Codicem After the revised Codex was published in 534, the last publication, the Novellae Constitutiones Post Codicem was issued. Known simply as the Novels in English, this publication was a collection of the new laws the emperor had issued himself. It was reissued regularly until Justinians death. With the exception of the Novels, which were almost all written in Greek, the Code of Justinian was published in Latin. The Novels also had Latin translations for the western provinces of the empire. The Code of Justinian would be highly influential through much of the Middle Ages, not only with the Emperors of Eastern Rome, but with the rest of Europe.   Resources and Further Reading Grapel, William.  The Institutes of Justinian: with the Novel as to Successions. Lawbook Exchange, Ltd., 2010.Mears, T. Lambert, et al.  Analysis of M. Ortolans Institutes of Justinian, Including the History and Generalization of Roman Law. Lawbook Exchange, 2008.

Auditing Essay Example | Topics and Well Written Essays - 1000 words - 8

Auditing - Essay Example The following are the five main areas of high audit risk that face Havelock Europa Plc. The Company is said to provide equal opportunities to all employees for growth, training and career development regardless of age, sex, ethnic background or religion. They also consider the disadvantaged in the society and give them opportunities where they fit. In case an employee is disabled on course of duty, the company makes reasonable adjustments to accommodate such a member of staff. However, this information cannot be proved. According to the financial statements issued, it is hard to establish whether employees are remunerated fairly. Consolidated accounts make it difficult to establish whether employees from various subsidiaries are compensated fairly. The total number of employees for both 2012 and 2011 are given as 649 and 731 respectively, but the exact month when the new employees joined is hard to establish (Havelock Europa Plc 2012, P. 63). It is not sensible to assume all the new employees joined at the beginning of the year. Wages and salaries for the whole year ar e given, but auditors will be unable to determine the numbers of hours worked overtime that is usually not fixed. There is also likelihood that some of the employees being compensated exist only in books, the auditors may be unable to meet all employees especially those who do not work in the parent company (Porter et al 2008, p. 90). The financial statements presented show the values of noncurrent assets and inventory for both years (2011 and 2012). Non- current assets are reported on their deemed cost because any other value can only be an estimation (Havelock Europa Plc 2012, p. 82). The cost of the asset is then adjusted for depreciation every year using a specified formula. The risk arises in that the formula is only estimation and the auditor cannot be certain about those values. The notes to the financial statements also reveal the expected lives of both the tangible and intangible assets