Mr P Is An Unassuming Gentleman - 2109 Words

Mr P At 54 years old, Mr P is an unassuming gentleman, who was bright-eyed and friendly when we first met at his local GP surgery. Having gone through 2 divorces, Mr P describes himself as a â€Å"loner†1. He currently lives alone in his flat which is conveniently close to his GP and parents. A man who is skilled with his hands, Mr P has worked as a mechanic, roofer and landscaper before retiring in September 2015 after he was diagnosed with terminal cancer. He now lives off his hard-earned savings and still prepares himself three meals daily. It all began in March 2013, when Mr P discovered that he was losing weight and that he had a growing lump on the left side of his neck for the past month. â€Å"When you have a lump on your body you naturally think cancer†1 and so he decided to visit his GP who then referred him to an ENT specialist at Queens Medical Centre (QMC). There he had a biopsy done which led to the abysmal diagnosis of head and neck cancer which Mr P claimed he â€Å"knew it was coming†1. Mr P started smoking at the age of 11 years old, where he would steal cigarettes from his parents’ sweet shop. On certain days, he would smoke up to 45 to 50 cigarettes. He was advised on numerous occasions to stop and he finally resolved to quitting cold turkey at 47 years old after suffering from a TIA. Nonetheless, Mr P is aware that his smoking habit â€Å"has done its damage now†1. In May 2013, Mr P underwent surgery at QMC for a left tonsillectomy and a left radical neck dissection. TheShow MoreRelatedNothing1505 Words   |  7 Pages1. Attempt A Marxist Reading of Jane Austen’s â€Å"Pride amp; Prejudice. Ans. :- Marxism is basically the idea that society is driven by money and the economy. In Jane Austen’s Pride and Prejudice for example, Mrs. Bennett is the height of Marxism since her singular goal is to marry off all her daughters to wealthy men. Another example is that almost every character except Elizabeth and Darcy is preoccupied with the income of their potential partner. Since the Bennetts are brought up within an upper

The Big Dipper Ursa Majors Most Star Configuration

The Big Dipper is one of the most well-known configuration of stars in the northern celestial sky   and the first one many people learn to identify. It is not actually a constellation, but rather an asterism consisting of seven of the brightest stars of the constellation, Ursa Major (Great Bear). Three stars define the handle of the dipper, and four stars define the bowl. They represent the tail and hindquarters of Ursa Major. The Big Dipper is well-known in many different cultures, although by different names: in England it is known as the Plough; in Europe, the Great Wagon; in the Netherlands, the Saucepan; in India it is known as the Saptarishi after the seven ancient holy sages.   The Big Dipper is located near the north celestial pole (almost the exact location of the North Star) and is circumpolar in most of the northern hemisphere beginning at 41degrees N. latitude (the latitude of New York City), and all latitudes farther north, meaning it does not sink below the horizon at night. Its counterpart in the southern hemisphere is the Southern Cross. Although the Big Dipper is visible all year in northern latitudes its position in the sky changes - think â€Å"spring up and fall down.† In the spring the Big Dipper rises higher in the northeast part of the sky, but in the autumn it falls lower in the northwestern sky and may even be hard to spot from the southern part of the United States before it sinks below the horizon. To see the Big Dipper completely you need to be north of 25 degrees S. latitude. The Big Dipper’s orientation also changes as it rotates counterclockwise around the north celestial pole from season to season. In the spring it appears high in the sky upside down, in summer it appears to be hanging by the handle, in autumn it appears close to the horizon right side up, in winter it appears to be hanging by the bowl. BIG DIPPER AS A GUIDE Because of its prominence The Big Dipper has played a key role in navigational history, enabling people throughout the centuries to easily locate Polaris, the North Star, and thereby plot their course. To find Polaris, you need only extend an imaginary line from the star at the bottom of the front of the bowl (furthest from the handle), Merak, to the star at the top of the front of the bowl, Dubhe, and beyond until you reach a moderately bright star about five times that distance away. That star is Polaris, the North Star, which is, itself, the end of the handle of the Little Dipper (Ursa Minor) and its brightest star. Merak and Dubhe are known as the Pointers, because they always point to Polaris. Using the Big Dipper as a starting point can also help you locate multiple other stars and constellations in the night sky. According to folklore the Big Dipper was instrumental in helping fugitive slaves of the pre-Civil War era from Mobile, Alabama in the southern United States find their way north to the Ohio River and freedom, as portrayed in the American folksong, â€Å"Follow the Drinking Gourd.†   The song was originally published in 1928, and then another arrangement by Lee Hays was published in 1947, with the signature line, â€Å"For the old man is awaiting for to carry you to freedom.† The â€Å"drinking gourd,† a water dipper commonly used by slaves and other rural Americans, was code name for the Big Dipper. Although the song has been taken at face value by many, when looked at for historical accuracy there are many weaknesses. STARS OF THE BIG DIPPER The seven major stars in the Big Dipper are the brightest stars in Ursa Major: Alkaid, Mizar, Alioth, Megrez, Phecda, Dubhe,and Merak. Alkaid, Mizar, and Alioth form the handle; Megrez, Phecda, Dubhe, and Merak form the bowl. The brightest star in the Big Dipper is Alioth, at the top of the handle near the bowl. It is also the brightest star in Ursa Major and the thirty-first brightest star in the sky. Five of the seven stars in the Big Dipper are believed to have originated together at the same time from a single cloud of gas and dust and they move together in space as part of a family of stars. These five stars are Mizar, Merak, Alioth, Megrez, and Phecda. They are known as the Ursa Major Moving Group, or Collinder 285. The other two stars, Dubhe and Alkaid, move independently of the group of five and of each other. The Big Dipper contains one of the most famous double stars in the sky. The double star, Mizar and its fainter companion, Alcor, are known together as â€Å"the horse and rider,† and are each themselves actually double stars, as revealed through a telescope. Mizar was the first double star to be discovered through a telescope, in 1650. Each has been spectroscopically shown to be a binary star, held together to its companion by gravity, and Alcor and Mizar are binary stars themselves. This all means that in the two stars that we can see in the Big Dipper side by side with our naked eye, assuming it is dark enough that we can see Alcor, there are in reality six stars present. DISTANCES TO THE STARS Although from Earth we see the Big Dipper as though it is on a flat plane, each of the stars is actually a different distance from earth and the asterism lies in three dimensions. The five stars in the Ursa Major Moving Group - Mizar, Merak, Alioth, Megrez, and Phecda - are all about 80 light years away, varying by â€Å"only† a few light years, with the greatest difference between Mizar at 78 light-years away and Phecda at 84 light-years away. The other two stars, however are further away: Alkaid is 101 light-years away, and Dubhe is 124 light-years away from Earth. Because Alkaid (at the end of the handle) and Dubhe (at the outer rim of the bowl)   are each moving in their own direction, the Big Dipper will look noticeably different in 90,000 years than it does now. While that may seem like a very long time, and it is, it is because planets are very far away and revolve very slowly around the center of the galaxy, seeming not to move at all during an average human lifespan. However, the celestial skies do change, and the Big Dipper of our ancient ancestors 90,000 years ago was vastly different from the Big Dipper we see today and the one that our descendants, if they exist, will see 90,000 years from now. RESOURCES AND FURTHER READING Admin, Big Dipper, Constellation Guide, http://www.constellation-guide.com/big-dipper/Beatty, Kelly, The Big Dipper Adds a Star, Sky and Telescope, Dec. 11, 2009 http://www.skyandtelescope.com/astronomy-news/the-big-dipper-adds-a-star/Bresler, Joel, Follow the Drinking Gourd: A Cultural History, http://www.followthedrinkinggourd.org/index.htmByrd, Deborah, Can you find the Big Dipper?, Tonight, EarthSky, October 1, 2017,  http://earthsky.org/?p2806Fort Worth Astronomical Society, The Big Dipper - Roadmap of the Northern Sky, http://www.fortworthastro.com/beginner2.html, 04/03/2014King, Bob, The Big Dipper in the Year 92,000, Universe Today, phys.org,   Sept. 13, 2016,  https://phys.org/news/2016-09-big-dipper-year.htmlMcClure, Bruce, Mizar and Alcor, famous double star, Brightest Stars, EarthSky.org, April 12, 2017,   http://earthsky.org/brightest-stars/mizar-and-alcor-the-horse-and-riderRao, Joe, See the Big Dipper in the Summer Night Sky, SPACE.com, June 22, 2012,  https: //www.space.com/16270-big-dipper-night-sky-stargazing-tips.htmlRao, Joe, Skywatching Battle Royale: The Big Dipper Vs the Southern Cross, SPACE.com, April 22, 2016,  https://www.space.com/32674-big-dipper-southern-cross-skywatching.html

The Discarded Factory, A Tale Of Three Logos - 1556 Words

In the chapters, â€Å"The Discarded Factory† and A Tale of Three Logos, Klein explains the globalizing effects on brand name multinational corporations? In the first chapter, â€Å"The Discarded Factory,† Klein tells about how corporations are putting much less of an emphasis on the production side of their business and more of an emphasis on the brand name they build. In the second chapter, â€Å"A Tale of Three Logos,† Klein talks about how three large corporations, Nike, Royal Dutch Shell, and McDonalds grew their brand. Klein, in â€Å"The Discarded Factory,† provides many examples to show that corporations are much less concerned about production and much more about their brand name. The statement he uses to help explain the reason behind why they are doing this is, The difference between products and brands is fundamental. A product is something that is made in a factory; a brand is something that is bought by a customer,† (Peter Schweitzer). Many companies believe that while their products and factories are temporary and require upkeep, respectively, their brand will live on for much longer. Because of this, they shift towards outsourcing their production to keep costs as low as possible. The companies then use this extra money to help build their brand using sponsorships and marketing campaigns. In addition to sponsorships and marketing campaigns, companies will also improve their packaging, distribution, and retail channels, and they will expand. A quote once said by Nike’s Show MoreRelatedTo Investigate the Branding Importance in Food and Beverage Industry20652 Words   |  83 Pagesrunning. In case of food and beverage Food and beverage industry the branding becomes very limited but it has to be very effective in order to achieve the organisation’s objectives (sicco, 2005). A strong brand is not limited up to make an image or a logo, or job done by its CEO and HR department. In other words, brand is the responsibility of every employee of the organization in current scenario. 2.3.1 Brand development strategy It is adopt for to launch a new product in the market, it work asRead MoreOrganisational Theory230255 Words   |  922 Pagesorganization culture Creating a culture that gives meaning to work Developing understanding of culture Developing a ‘practical theory’ of organizational culture The vehicles of culture The processes of the communication of culture The ‘heart of culture’ A tale of two cultures How neo-modernist organization theory develops challenges in the design of organizations The processual perspective Design and development Conclusions: does neo-modernist organization theory exercise challenges for new visions of theRead MoreManaging Information Technology (7th Edition)239873 Words   |  960 PagesAutomation 206 Videoconferencing Electronic Mail 207 208 Groupware and Collaboration 209 An Example Groupware System: Lotus Notes 210 vii viii Contents Intranets and Portals 213 Factory Automation 215 Engineering Systems 216 Manufacturing Administration 216 Factory Operations Robotics 217 217 Supply Chain Management Systems 217 Review Questions 219 †¢ Discussion Questions 220 †¢ Bibliography 220 Chapter 6 Managerial Support Systems 223 DecisionRead MoreAccounting Information System Chapter 1137115 Words   |  549 Pageswould probably be part of the claims information submitted by the insured parties. Therefore, the only significant cost would be to store the data and process it. USAA passes the data on the parts to parts manufacturers, suppliers, and the Big Three automobile manufacturers. These companies use the data to improve their parts. Some use the data to determine which new products to offer. For example, one supplier may see that other suppliers are producing low quality products and determine thatRead MoreIgbo Dictionary129408 Words   |  518 Pagesbased on the Onitsha dialect, and in 1907 Zappa published a French-Igbo dictionary based on a Western Igbo dialect. Northcote W. Thomas devoted four of the six volumes of his Anthropological report on the Ibo-speaking peoples of Nigeria to language, three of them being essentially lexicographic. Part II (1913) consists of an English-Ibo and Ibo-English dictionary, based on the Awka and Onitï€ ¬sha dialects. It has a rather complex and non-phonemic transcription of the vowels; tone is partially marked.

Essay on Jewish Living Conditions In Concentration Camps

Jewish Living Conditions In Concentration Camps Jewish Living Conditions In Concentration Camps. It is estimated that Nazis established around fifteen thousand concentration camps throughout occupied countries. (Concentration Camp Listing, 2010) These camps, known as â€Å"DEATH CAMPS† spread throughout all of Europe under German ruling. It has been estimated to be around 15,000,000 concentration camps that were established from small to large ones. (Concentration Camp Listing, 2010) One of the most commonly known concentration camps was the one located in Auschwitz, this particular concentration camp was were diseases and epidemics prevailed due to poor living conditions. (living conditions, labor and executions) Examples of these†¦show more content†¦One of the many reasons why the jewish called them â€Å"DEATH CAMPS†. (living conditions, labor and executions) The feeding of the prisoners was a major issue in the concentration camps during the holocaust. The jewish prisoners were fed three times a day in the concentration camps, those three times were morning, noon, and evening. (living conditions, labor and executions) It wasn’t the amount of food given a day that was an issue the nutritional value that the Nazis had for the concentration camps. (living conditions, labor and executions) When the Nazis would feed the prisoners they gave the less physically demanding workers one thousand three hundred calories per day and gave the ones who engaged in hard labor one thousand seven hundred calories per day. (living conditions, labor and executions) This was an issue because after several weeks on such starvation in the camps, most prisoners began to experience what is called organic deterioration that led to the well known â€Å"Muzulman† state. (living conditions, labor and executions) This was when the prisoners ended being s o tiny, extreme physical exhaustion, and soon ended up in death. (living conditions, labor and executions) In march 31, 1942 the WVHA established a minimum working day of 11 hour in all concentration camps. Labor in some concentration camps was the way of destroying prisoners, they worked them until they died. (living conditions, labor and executions) The prisoners usually labored in various sectors ofShow MoreRelatedEssay on The Pain and Horros of The Concentration Camps1456 Words   |  6 Pageswant the concentration camps to become old age prisoners homes, but instruments of terror- Adolf Hitler. From getting to the concentration camps, life in the camp, and to the death process the prisoners of the concentration camps suffered not only physical excruciating pain and horror, but also mental traumatic experiences. The pain and horror of the concentration camps would never go away from the prisoners mind; it was always there as a haunting memory of evil cruelty. Concentration camp s displayedRead MoreThe First Anti Semitic Act Essay1329 Words   |  6 Pagesdestroyed the Temple in Jerusalem. Jewish people were exiled and looked as agents of the devil and murderers of God. Jewish people were being dehumanized by being restricted from owning land and having occupations because of state and church laws. In the 1900’s, another lie was presented that Jewish people were going to dominate by using their money and intelligence. The Soviet Union secret police made a fake document with an outline to support the lie that Jewish people were going to take over. ThisRead MoreThe Holocaust and Nazi Germany Essay1100 Words   |  5 PagesHitler, Germany, and the Nazis, led to the set-up of numerous concentration camps and the mass extermination millions of people (Holocaust Encyclopedia: Introduction to the Holocaust). Initially, the Nazis persecuted political groups such as Social Democrats and Communists. When the first concentration camps were set up by the Nazis in 1933 at Dachau, many of the original prisoners to arrive were Communists. These first concentration camps became the predecessor for countless others and were the causeRead MoreSummary : Footprints Essay1201 Words   |  5 Pages Hitler then shatters the idea of democracy when he becomes Fà ¼hrer and takes over absolute power as a dictator. He deems the Jewish public as the cause of all German struggles including war. Here begins the long journey of hostility and prejudice against the Jewish community of not just Germany, but all of Europe. This downward spiral starts with the boycotting of Jewish shops and stores organized by the Nazi Reich in order to put them out of business and defend the German name by proposing peopleRead MoreThe Holocaust in Germany1341 Words   |  5 Pagesâ€Å"Never shall I forget that night, the first night in camp, which has turned my life into one long night, seven times cursed and seven times sealed....Never shall I forget those moments which murdered my God and my soul and turned my dreams to dust. Never shall I forget these things, even if I am condemned to live as long as God Himself. Never.† This quotation, taken from Elie Wiesel’s Night, sums up the unspeakable horrors of the Holocaust and the terrible experiences of those who lived throughRead MoreThe Holocaust : The Nazi Attempt774 Words   |  4 Pages The Holocaust was the Nazi attempt to wipe out the Jewish race (Rossel 12). The Holocaust took place from 1933 to 1945 (Rossel 12). The Holocaust took place in Europe, mainly Germany (â€Å"Introduction† par 3). Mainly Jewish and Nazi people were involved in the Holocaust, as well as some Gypsies (â€Å"Introduction† par 2, 3). The Holocaust was the persecution of 6 million Jews and millions of others forced to live in ghettos, depo rted to camps, and systematically annihilated until the Allied forcesRead MoreThe Vulnerability of Children in the Era of the Holocaust942 Words   |  4 Pagesmany as 1.5 million children, including over a million Jewish children and tens of thousands of Romani (Gypsy) children, German children with physical and mental disabilities living in institutions, Polish children, and children residing in the occupied Soviet Union. The chances for survival for Jewish and some non-Jewish adolescents (13-18 years old) were greater, as they could be deployed at forced labor. The fate of Jewish and non-Jewish children can be categorized in the following way: 1) childrenRead MoreConditions of the Concentration Camps During the Holocaust Essay1077 Words   |  5 PagesWorld War I: the Jewish race. In his biography, Mein Kampf, Hitler discusses the artistic, social, and technological superiority of Germany (â€Å"Aryans†), why he believes the Aryans are the ultimate dominant human race, and he makes many anti-Semitic remarks against the Jews. (Lualdi 224). In 1935, the â€Å"Nuremberg Laws† were enacted to deny Jewish Germans of their citizenship; this ultimately led Hitler to carry out his â€Å"Final Solution,† in which he hoped to fully exterminate the Jewish race from all ofRead MoreAuschwitz As A Symbol Of Terror, Genocide, And The Holocaust1430 Words   |  6 Pagestragedy of this magnitude has a response† (Wiesel). It is fair to say that Auschwitz was one of the most gruesome death camps during World War two. I have looked into many different parts of Auschwitz. I found out what Auschwitz was, what it was used for, and many of the different parts of the camp. Auschwitz was a popular town in south-west Poland, which was also a holocaust camp during World War two. â€Å"All over the world, Auschwitz has become a symbol of terror, genocide, and the Holocaust† (AUSCHWITZ-BIRKENAU)Read MoreThe Horror Of The Holocaust859 Words   |  4 PagesExclusion of Jews from German Economic Life closes all Jewish-owned businesses†. This law was passed on November twelfth, on nineteen thirty-eight. Jews living in Nazi Germany lost their jobs and properties from these laws, and many other laws were placed that restricted the Jews freedom. In addition, when the Nuremberg Laws had passed, it increased the hardship of Jews living in Germany. The Jewish Virtual library states, â€Å"The Nuremberg Laws were anti-Jewish statutes enacted by Germany on September 15, 1935

Alternatives to Incarceration free essay sample

Provision of sustainable security in the society should be a collaborative endeavor between the government and social institutions which form the community. The government has a legal authority to mitigate crime activities through the criminal justice system, a factor that leads to incarceration. On the other hand, social institutions such as the family, church, and learning institutions play the ultimate role of instill reliable character and behaviors to members of the community as a tool for promoting social acceptable conduct in the society (Reisig, Cole, Clear, 2008). According to psychologists, the development of character traits on the young generation is mainly based on the surrounding environment. This is because the young engage in copying and adopting the behaviors of other in the community. Nevertheless, social institutions have failed in ensuring an environment that can promote reliable character among members. Such has been blamed for inhibiting the process of effectively fighting crime in the community. The author seeks to give a discussion on the question; why should we expect the correctional system to be able to accomplish so much when so many other social institutions have failed? When family, school, and churches are unable to inculcate law-abiding behavior. Why should we be surprised if the correctional also system fails? Possible solutions to the problems affecting the effectiveness of American correctional system will also be given. The American correctional system effectiveness The American correctional system has been blamed for its failure in ensuring sustainable reforming of criminals to reflective compatible character and behavior in the society. According to its mandate, the correctional system is marked with the responsibility of incarcerating crime offenders as a mechanism for instilling behavioral change from crime activities. Nevertheless, numerous research findings have evidently shown a high rate of recidivism into criminal behavior by criminals upon release from correctional facilities (Conis, DeLisi, 2009). Indeed, such findings indicate that victims from correctional facilities are more likely to engage in more serious criminal activities than before their incarceration. Numerous factors have been closely attributed with this failure of the American correctional system. First, the system is faced with the problem of addressing individual needs of criminals as a potential drive to committing crime in the society (Western, Weiman, Pattillo, 2004). As an example, the criminal justice system of American has received for failing to appreciate the psychological requirements of drug related crime offenders as well as mentally impaired criminals. According to psychological evidence, imposing punishment on drug abusers and mentally impaired victims serves no more than torture. This is because these individuals have their reasoning and judgmental capability compromised. This has the implication that crime offenders who have mental or drug abuse history can only be effectively corrected by engaging them in resolving their psychological problems first. This has nevertheless, been a major failure in the American correctional system. True from available statistical evidence, drug related crime activities are the leading source of prison population in the American community (Conis, DeLisi, 2009). In fact, this statistics indicate that an estimated over 40 percent of prison population in US is comprised of convicts of drug related crimes. Despite this fact, the correctional system has invested limited resources in establishing rehabilitation rather than incarceration facilities. Another factor which has been associated with the failure of the American correctional system is poor influence among inmates in the correctional facilities. The Federal Bureau of Prisons as the federal agency responsible for administering prisons has been quite efficient in appreciating the need to categorize prisoners depending on their crime. Based on this reasoning, the agency currently operates five security levels of correctional facilities in the nation which accommodate victims depending on the level of security needed (Western, Weiman, Pattillo, 2004). Such facilities range from low security prison camps with weak or no fenced perimeters to high secure prison marked with wall reinforced double-fenced perimeters and high prison guard to inmate ratio. On the contrary, it is commonly asserted that conviction and sentencing of criminals remains the decision of the criminal law courts. Just to be appreciated here is the fact that court trails in the nation are based on the due process procedure clause of the constitution. On the other hand, this constitutional provision bases its decisions on facts presented and the strength of defense given by the defendant in the case (Western, Weiman, Pattillo, 2004). This has the implication that such decisions are subject to error. Indeed, available information has claimed of numerous incidences of unequal conviction for priority criminals. This is because these criminals have been through the system several time and effectively identified the numerous escape loopholes in the system. Based on the above reasoning, the process of categorizing criminals in the correctional facilities based on court judgments remains a major setback to qualify security needs and mitigate poor influence among convicted crime offenders (Conis, DeLisi, 2009). This is because the process leads to accommodating of various levels of criminals in the same, a factor which promotes crime behavioral influence to first time offenders. Such is the reason behind the claim that victims of imprisonment potentially engage in more serious crime upon release from prison. Therefore, the failure of American correctional system can be closely attributed to lack of an efficient mechanism for identifying and group criminals depending on their crime gravity and required correction strategies. Over the passed three decades, the America correctional system has witnessed a high rate of increase in the number of prisoners held in its correctional facilities. This has no doubt been the source for numerous social and political concerns on the problem of overcrowding in the prisons (Meares, 2007). On the other side, overcrowding is to be blamed for increasing facility strain, thus leading to poor living conditions for inmates. According to psychological principles, character is build through persistent instilling of ideas in an individuals subconscious mind. This means that given long-term inhuman conditions imposed by prisoners, they are only bound top develop an attitude of less value for life and others in the society. In addition, numerous research findings have identified a close link between prisoner and prison guard behavior based on correctional facility conditions. It is no doubt that correctional facilities are marked with sense of authority from the prison guards forcing inmates to feel powerless and depersonalized (Wilson, 1993). On the other side, pushed against the wall, human beings are bound to fight back. This implies that the harsh condition imposed on prisoners in correctional facility is a potential cause for law defiance mentality among prisoners. Such attitudes are bound to be transfer to the community level by inmates upon their release, an element that negates their ability to respect law and order in the community. Social institutions as failures in inculcating law-abiding behavior   Sustainable behavior among the young generation is based on the influence brought to them by underlying social institutions in the society. This is based on the fact that at birth a child is purely innocent, only to development attitude and character with time. It is due to this reason why most criminal behaviors in the community are blamed to poor family influence on the young members of the community (Reisig, Cole, Clear, 2008). Family violence in the society is one of the numerous reasons for the failure by parents in promoting law abiding behavior among children. This is because such practices leave parents with limited time to monitor and address behavioral issues of their children.

Accounting Qualification Right or Wrong

Question: Discuss about the Accounting Qualification Right or Wrong. Answer: Introduction CA ANZ is the institutional authority for the aspiring students of finance and accounts to grab the esteemed degree of chartered accountants in Australia and New Zealand who is member of Global Accounting Alliance. Intended students are looking for specialization in different level of accomplishment in the domain of finance and accounts with the level of leadership and supremacy both in practical and theoretical areas(Charteredaccountantsanz, 2017). CA ANZ can provide different level of services to the aspirant students of this program with the objective of serving different entities in the forms of Big 4 audit firms, the mid tier business entities, SME accounting entities, public sector or government, big corporate and Not for profit ( NFP) organizations. The work environment also allows the participators to serve global entities through the provision of the membership of CA ANZ with Global Accounting Alliance or GAA(Glassdoor, 2015). Role of an accountant as per CA ANZ The successful candidates can find themselves in the capacity of top level management position holders in different entities with specialization in different segment of finance and accounting. Present article emphasizes in the role of a successful CA of ANZ to expertise in the domain of insolvency and restructuring of existing business entities. The role of an accountant in this area is to find the companies who can not pay their debts in due time by appropriate amount of money due to shortage of funds. The role of CA is to find out the reasons for such happening with amicable solutions for both the business entities and their creditors through professional dealing followed by ultimate steps of prosecution and recover the amount from the realizable assets of the defaulters(Chong, 2015). Role of new students aspiring for CA program under CA ANZ have to be thorough about the theoretical learning and its application in the practical field. The role of new chartered accountants demands different features of role changing of CA in the industries which are featured through regulation and governance, globalization of economy. They should also keep in mind other requirements of this profession like expectation of clients, industry specialization and shifted value proposition. To ensure these features, the aspirant would be professionals in the field of CA ANZ and have to comply with the basic requirement skills and needs the profession demands for(charteredaccountantsanz, 2016). Skills and attributes required Being a successful professional in CA ANZ, the basic skills and attributes required by the professional to meet the expectation of the profession are basic technical skills and ethics of the profession, creativity, leadership, understanding the features of digitalization, proper and specific vision and objective setting with subsequent fixation of strategies to accomplish the objective, emotional and justified intelligence, professional experience, resilience, and genuine desire to perform the duties of the CA for the job assigned for. These skills and attributes make the aspiring candidates successful in their career(Accagloba, 2016). Being an aspirant chartered accountant under the authority of CA ANZ, I have to match the professional requirement of the profession. This includes well equipped knowledge of both practical and theoretical aspects. Above skill and attributes are necessary with presence of mind to apply them in the field of work for the satisfaction of the employer or client(Industry, 2016). Area of specialization with strategy The specific area of specialization of my aspired service to be CA under CA ANZ is insolvency and restructuring. Insolvency happens with business entities due to their inabilities to pay the debt. It may happen for different reasons but the inability to pay dues on the part of the company is to be controlled by us. The steps for this process are started with the financial condition of the company followed by sales of the assets realizable in nature to the creditors with subsequent prosecution of the defaulter. The other alternative is to make strategy by restructuring the debts and operation of the company. This can be done through negotiation between the creditors and the defaulter with specific strategy to ensure that the company would not ruin its business, instead revive with restructuring process. References: Accagloba, 2016. Research and insights has been replaced. [Online] Available at: https://www.accaglobal.com/in/en/professional-insights/replacement.html [Accessed 04 April 2017]. charteredaccountantsanz, 2016. Prosper Annual Report. [Online] Available at: https://www.charteredaccountantsanz.com/-/./97432480abd741188cbe9a73665f3ab [Accessed 04 April 2017]. Charteredaccountantsanz, 2017. About the Company. [Online] Available at: https://www.charteredaccountantsanz.com/about-us [Accessed 04 April 2017]. Chong, I., 2015. CA vs CPA: Which accounting qualification is right for you? [Online] Available at: https://www.roberthalf.com.au/blog/ca-vs-cpa-which-accounting-qualification-right-you [Accessed 04 April 2017]. Glassdoor, 2015. Australia and New Zealand Banking. [Online] Available at: https://www.glassdoor.ca/Reviews/Employee-Review-Australia-and-New-Zealand-Banking-RVW7642209.htm [Accessed 04 April 2017]. Industry, 2016. 2015-16 Skilled Occupation List. [Online] Available at: https://industry.gov.au/Office-of-the-Chief-Economist/SkilledOccupationList/Documents/2015Submissions/CPA-Australia-and-Chartered-Accountants-Australia-and-New-Zealand.pdf [Accessed 04 April 2017].