Ethical Issues and Planning the Audit Essay Example | Topics and Well Written Essays - 1000 words

Ethical Issues and Planning the Audit - Essay Example The audit revealed certain flaws in the internal control. If after the auditor has undertaken alternative procedures to assure himself on the reliability of the report there is no assurance that the financial statement is reliable for use by any user. John the auditor may have discovered the poor internal control procedures of the company on inventories and he believes that the valuation method used in estimating the inventories will compromise the integrity of the report and a potential investor to take a risk beyond what he is willing to take if he knew the true values of the inventories. The use of estimates in the valuation of inventories instead of the cost or market which ever is lower rule is a violation of the generally accepted standard. The deviation from the standard must be disclosed and it is the duty of the auditing firm to show the effect on the inventory and on the overall reliability of the financial condition of the company under audit. Is the inventory material in relation to the overall assets of the firm, or of the current assets Was there a physical count made and was the auditor present during the physical count and such count was used in th computation of the inventory These are all considered in assessing whether the opinion of the auditor is unqualified, or a disclosure is necessary. Despite these once there is deviation from the standard of reporting is presenting the inventory values that materially affect the accuracy of the values reported it is the auditor's duty to report. John should submit his report and the outcome of his meeting with Chandler on the matter of substitution by Chandler to the firm's quality assurance board. The report should clearly state that John's findings and the alternative procedures he did, considering the poor internal and complaints of customers on merchandise defects, etc., have not cured the unreliability of the financial report. The Board will be the final arbiter that will decide whether indeed a disclosure is necessary in the report in the "Notes to financial statements" section, or a qualified opinion. Chandler may have ulterior motives in making an unqualified opinion and scope of work, etc. Question 2: Planning the Audit To: Audit Partner Re: Potential problem areas and their impact on the audit plan for Moss Green Ltd. We have undertaken the initial steps in our audit of the above-mentioned client through interviews of their key management officers who might likely be our sources of vital information and approval on items that will be included in the audited financial reports. The officers are Mr. Tom Green the managing director and Wendy Chong who is in charge of the financial affairs of the client particularly the management of the investments and foreign funds that are hedged to secure foreign currency fluctuations. We are concerned on possible problems in the presentation and disclosures of accounts. We learned from the previous auditor that Tom Gross does not have much interest on the financial affairs and he has delegated these to Wendy Chong. The possible problem with Wendy Chong is her refusal to allow disclosures on certain investments that has implications on valuation and contingent liabilities, particularly on hedged accounts. The concern is much more because Wendy enjoys a incentive compensation scheme which my tempt

High Drop Out from School Among Girls in Tanzania Essay Example for Free

High Drop Out from School Among Girls in Tanzania Essay Education enables girls to make their own decisions and to influence their families positively. Education saves and improves the lives of girls and women. It allows them greater control of their lives and provides them with skills to contribute to their societies. UNICEF (2004) report indicates that girls’ education leads to more equitable development, stronger families, better services, better child health and effective participation in governance. Despite the obvious benefits of Education to national development, research findings indicate that girls’ dropout rate from school is higher than that of boys. It observed that Tanzanian girls, for various reasons bordering on religious, cultural, socio-economic and school related factors, are not given a fair chance in the educational sector. In Tanzania, about 7. 3 million children do not go to school, of which 62% are girls (UNICEF 2004). The same UNICEF report indicates that girls’ primary school completion rate is far behind that of boys, at 76% compared with 85% for boys. This gender gap means that millions more girls than boys are dropping out of school each year. This goes to show that the majority of children not in school are girls. Mohammed (2004) equally reported that a girl may be withdrawn from school if a good marriage prospect arises. Early marriage is a sociocultural factor that hinders the girl child’s access to school. Some parents, in an attempt to protect their teenage daughters, give them out to wealthy old friends. Some of these girls who attempt to escape from such forced marriages end up in disaster. Alika and Egbochuku (2009) found that the socio-economic status of the girls imposes considerable constraints upon their continuing stay in school. In fact, they asserted that a girl’s particular socio-economic inheritance may have a direct and important effect on educational attainment. The Problem Education, which is the right of every child, is a mirage in the lives of some Tanzanian girls because some of them are forced into early marriage as from age 12. Poverty has been known to force most parents to withdraw their children from school UNICEF (2004) report indicates that some 121 million children are out of school for various reasons and 65 million of them are girls. With the educational rights of 65 million girls unmet, something should be done to ensure that they complete their education. The same report indicates that Tanzania is one of the 25 developing countries of the world with low enrolment rates for girls, gender gap of more than 10% in primary education and with more than 1 million girls out of school. This is a problem that requires emergency action if the nation is to advance technologically, considering the multiplier and intergenerational benefits derivable in the education of the girl child. It is the aim of this study, therefore, to find out reasons why girls dropout of school in Tanzania and, consequently, based on the findings proffer counselling strategies that could be adopted in order to check the incidence of drop out from school among girls in Tanzania. Research Question  To guide this investigation, one research question will be formulated 1. What are the reasons for high dropping out of school by girls in Tanzania? The descriptive survey design will be adopted for this study. The study sought to determine the reasons for dropping out from school among girls in Tanzania. The population of the study will comprised all girls who dropped out of school and re-enrolled in schools in Tanzania. Four primary schools, four secondary schools and four skill acquisition centres will be used for the study. A stratified random sampling procedure will be adopted in selecting the secondary schools, on the basis of their status i. e. all girls’ schools and all co-educational schools. For the primary schools, the upper primary classes will be used for the study while for the skill acquisition centres, two government skill acquisition centres, one nongovernmental skill centre and one private skill centre will be used for the study. The research instrument used will be a checklist on reasons for dropping out of school.

hamlet :: essays research papers

Hamlet Essay   Ã‚  Ã‚  Ã‚  Ã‚  After reading Hamlet, I have realized that some of Shakespeare’s original play must be abridged for our production. After careful analysis I have decided that of the four soliloquies in the play we should only include two of them. I have discovered that two of these soliloquies are not that important in understanding the meaning of the play.   Ã‚  Ã‚  Ã‚  Ã‚  In order to see which two we should include or omit we have to summarize all four soliloquies. The first one, which begins â€Å"O that this too, too sullied flesh...†, is an emotionally violent speech. Hamlet wishes he were dead, complains that suicide is a sin, and describes the world as useless and disgusting. He then talks about his father, comparing him to Claudius. He calls Claudius a half-man half-beast creature. The second soliloquy, which begins â€Å"O what a rogue and pleasant slave am I...†, Hamlet compares himself to a mythical character named Hecuba and wonders what the latter would do in his situation. He then accuses himself of being a coward who can’t even avenge his father’s dead. He also calls himself an idiot before devising a plan to remedy the situation. â€Å"To be or not to be...† (third soliloquy) is basically a debate on life and whether it is worth living. Hamlet here questions death and says that all men fear death. Hamlet ends here by saying conscience makes cowards of us all for when we think of the consequences of an action we do not take it. And finally the fourth soliloquy which begins â€Å"How all occasions to inform against me...† is an expression of Hamlet’s shame and amazement that others can act when he himself can’t. Hamlet here realizes that he can’t escape from his destiny and has a sense of feeling of what is about to happen to him.   Ã‚  Ã‚  Ã‚  Ã‚  After paraphrasing all four soliloquies a decision has to be made as to what to include. The two which should be included are the first and third ones. The first one should be included because it allows the audience to hear Hamlet’s innermost thoughts. This speech sets precedence for the rest of the play. In this speech Hamlet expresses his grievances toward the people he is supposed to love. It is an outpouring of a man in deep distress. It not only puts Hamlet in confusion but the audience which has to decide if Hamlet is crazy or not as the play develops. The third soliloquy should also be included because it is the most famous speech in all of the English language.

Disney Princess Pictures: Chores, Mirrors, and Chameleons Essay

Disney Princess Pictures: Chores, Mirrors, and Chameleons At the start of Walt Disney Pictures’ Tangled, a title card cataloging the feature as Walt Disney Animation Studio’s 50th Animated Motion Picture appeared. The studio’s first animated motion picture, Snow White and the Seven Dwarfs, premiered to audiences in 1937. Over this 73 year gap and 50-movie timeline, how has the Disney animated motion picture changed, or even so, not changed at all? Both features follow the tale of their respective heroine, Snow White in Snow White, and Rapunzel in Tangled. Snow White as Disney’s first princess is simple. Her high pitched voice allows for a feeling on innocence and naivety. Characterized in her opening song, â€Å"I’m Wishing,† Snow White fetches water out of a well while singing to her reflection. 73 years later, the princess has matured. Rapunzel, while still encompassing the traditional traits of a Disney princess, has some edge. She’s an adventure prone 17 year old who is curious about the world outside of her tower. Compared to Snow White’s â€Å"I’m Wishing†, Rapunzel’s opening song, â€Å"When will my Life Begin,† clearly demonstrates the maturity and complexity that the Disney leading lady now has in a new century. From Snow White to Cinderella to Sleeping Beauty, the early Disney princesses throughout the 1930s to 1950s have all focused heavily on cleaning and completing chores. For example, in Snow White and the Seven Dwarfs, Snow Whites main duty and reason for being able to stay in the seven dwarfs cottage is that she will cook and clean constantly for the little men. In Tangled however, the first lines of the film put this stereotypical Princess cleaning pattern in the trash. Rapunzel begins her song, â€Å"When will m... ... purposes, both films achieve different tones for death and marketability. Available technologies during the time of the creation also influence how the picture looks and is represented, but not necessarily how the story is told. This right balance and blend of accepted traditions and drifts from the princess archetype, utilization of technology, and focuses on audience creates a perfect potion, making the Disney Animated Studios a jugunate in children’s animation for years to come. Works Cited Disney’s Tangled. Disney Enterprises, Inc., 2010. Web. 5 Dec. 2010. . Snow White and the Seven Dwarfs. Walt Disney Pictures, 1937. Film Tangled. Walt Disney Pictures, 2010. Film. Wojcik-Andrews, Ian. Children’s Films: History, Ideology, Pedagogy, Theory. New York: Garland Publishing, Inc, 2000. Print.

Debtor Appeal of Boston Essay

1. Case name and citation: In re Boston shipyard Corp. , Debtor Appeal of Boston Shipyard Corp. , No. 89-1144 United States court of Appeals, first Circuit. 886 F. 2d 451 Heard June 7, 1989. Decided September 1989 Before CAMPBELL, Chief Judge Reinhardt and Toruella circuit Judges. Its alleged that the ruling in this case was not fair by the fact that the district court that confirmed the bankruptcy of Boston Shipyard Corporation, BSC in favor of the appellee , the US Military Sealift Command, MSC. 2. Key Facts: BSC entered into agreement with MSC to revamp and repair the USNS Mississinewa (a water vessel) at a final pay of $ 4,997,925. Having been not fully aware, it turned out that the contract required much more in expenses than it was originally estimated. On realizing change in the contract specifications; it filed a change authorization order so that the work could be done with the permission of their client MSC. The orders however accumulated at the MSC’s table such that their delayed resolution resulted to a wide financial implication towards BSC. Till August 1985, BSC’s financial condition had worsened a situation that required the contract partner, MSC to make payments. Failure of MSC to pay BSC led to termination of the contract. The pulling out of the contract by BSC Company was based on the fact that the latter company had been declared bankrupt. It’s reported that on October 17th due to failure of MSC to compensate BSC, and was terminated by the government (West’s Federal Reporter, 1990). 3. Legal issues presented before Court: Among the legal issues presented before the court were several factors. That one, BSC as a company pulled out of a contract it had entered into with the US Military Sealift Command, â€Å"MSC†. The second issue was the fact that the latter, (MSC) had declined to make payments to the contractual partner, (Boston Shipyard Corporation, BSC), to cater for the extra expenses that were not budgeted for by the company. The US Military Sealift Command, MSC was â€Å"supposed† to cater for these cost overruns in order for BSC to provide its services. 4. Holding of the court: The US government, on February 25th 1986, through the US Bankruptcy Court, filed a proof of claim of $ 9. 2 million in Reprocurement costs. On the other hand, BSC, objecting to the Proof of Claim, filed a counter Proof of Claim, which was meant to convert the terminated contract into one that could benefit the government. Six months down the line, the bankruptcy court on making first hearing, it passed a judgement that favoured the government on the basis that BSC had without excuse withdrawn from the contract. This was further accepted to at the district court, a decision that BSC appeals to. 5. Reasoning (rationale): That a cardinal change is created or comes to exist in a contract when the contractor finds that he or she is required to execute tasks that are materially different from those that were originally bargained for at the start. Such changes are not subject to rectification, and so the judging on this, the government was in breach (West’s Federal Reporter, 1990). Basing on the fact that this contract was a â€Å"call and inspect† type, which implied that the vessels had to be opened first and scrutinized before establishing the whole cost to be involved in the contract. BSC may not be justified to abandon or pull out of the contract basing on the change orders written to MSC. Delay in the kick off of a contract is expected in any contractual agreement (Magoba Construction Company vs. United States). Talking of the incapability of BSC to deliver its services due to financial incapacity, one may argue that a contractor’s default may be pardoned if the causes seem to be beyond his control (ruling of Southeastern Airways Corporation vs. United States). However, it’s generally understood that as a contractor who makes and accepts bids from the government or any other individual, he should be having enough funds to support the contract. This is subject to change. Justification of the contractors default may be carried out only if the experienced financial problems were caused by factors beyond the company’s control or by the company itself (ruling of the case of National Eastern Corporation vs. United States). BSC also argues that the government’s delay to pay it some amount of money resulted to it being unable to respond to a contract worth $ 6. 5 million. This is not true. Evidence has, right from the beginning that BSC had a thin financial base before the contract was initiated (West’s Federal Reporter, 1990) At the same time, no blame was to be put on MSC for having caused any delay or disruption. Hence, conclusively, BSC’s financial incapacitation deterred the take-off of the contract. A different decision on this would make government contracts quite unworkable, and hence contractors would demand refund, and or financial consideration for any cost overruns. References: West’s Federal Reporter (1990): Cases argued and determined in the United States courts of appeals and Temporary Emergency Court of Appeals, University of California, p. 452

The Best Multiplication Table + 9 Tips for Easy Multiplication

The Best Multiplication Table + 9 Tips for Easy Multiplication SAT / ACT Prep Online Guides and Tips Whether you're planning to take the SAT soon or just want tobrush up on your basic math skills, knowing your times tables and multiples is a vital part of understanding math. Here, we give you free printable multiplication table PDFs and go over the nine rules you should know about multiplication. Multiplication Table 12 x 12 Below is a 12 x 12 multiplication chart showing all multiples of the numbers 0-12. To use this chart, look for the two numbers youwant to multiply together on the top row and in the leftmost column, and then find the box that connects these two numbers together. For example, if you’re trying to find the product of 7 and 5, you'd look for 7 in the leftmost column and 5 in the top row, and then see where these two meet in the middle (35). (You can also look for 7 in the top row and 5 in the left column- as we’ll explain, the order in which you multiply doesn’t actually matter!) 0 1 2 3 4 5 6 7 8 9 10 11 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 2 3 4 5 6 7 8 9 10 11 12 2 0 2 4 6 8 10 12 14 16 18 20 22 24 3 0 3 6 9 12 15 18 21 24 27 30 33 36 4 0 4 8 12 16 20 24 28 32 36 40 44 48 5 0 5 10 15 20 25 30 35 40 45 50 55 60 6 0 6 12 18 24 30 36 42 48 54 60 66 72 7 0 7 14 21 28 35 42 49 56 63 70 77 84 8 0 8 16 24 32 40 48 56 64 72 80 88 96 9 0 9 18 27 36 45 54 63 72 81 90 99 108 10 0 10 20 30 40 50 60 70 80 90 100 110 120 11 0 11 22 33 44 55 66 77 88 99 110 121 132 12 0 12 24 36 48 60 72 84 96 108 120 132 144 We also offer two free printable PDFs of this 12 x 12 multiplication chart. The first table is in portrait mode,andthe second table is in landscape mode. Click the thumbnail for the version of the multiplication table you’d like to print out: There are many ways you can use this multiplication table to your advantage. If you’re in high school and planning to take the SAT or ACT soon, you can use this chart to help you remember basic multiplication pairs and multiples likely to come up on the SAT or ACT Math sections. Being able to quicklydo mental math on tricky problems involving multiplication can effectively reduce the time you spend attempting to solve the problem. This chart will also teach you to avoid relying too much on your calculator on the SAT/ACT Math sections. We recommend printing out a copy of this multiplication table and either hanging it up by your desk or study areaor placing it in your binder for school so you can refer to it often to help you memorize the most common multiples. Time to turn on your brain! 9 Fundamental Rules for Remembering Multiples As you use the multiplication table above, make sure you know all the basic rules for remembering multiples and how they work. Below, we go over the most common multiplication rules you should have memorized. Rule 1: Order Doesn’t Matter in Multiplication If all you’re doing is multiplying two or more numbers together- and aren’t doing any other math function such as adding, subtracting, or dividing- then the actual order of those numbers doesn’t matter. In other words, 8 x 4 is the same exact problem as 4 x 8 (both equal 32). This rule also works if you’re multiplying more than two numbers together. For example, 2 x 3 x 4 can be written as 2 x 4 x 3, 3 x 4 x 2, etc. Regardless of the order of the numbers being multiplied, this equation will always come out to 24. This means that with the multiplication chart above, you may look for numbers in either the top row or the leftmost column. It doesn’t matter whether you’re connecting the 8 in the top row and the 4 in the left column, or the 8 in the left column and the 4 in the top row. Both ways will give you the same answer of 32. Note, however, that the order doesmatter when you’re doing more than just multiplying numbers together.For example, if you’re multiplying and adding numbers in a problem, you’ll need to follow the order of operations to solve it correctly. Many people use the acronym PEMDAS (parentheses, exponents, multiplication, division, addition, subtraction) to help them recall the correct order in which they must perform calculations to solve a math problem. An easy way toremember this acronym is with the phrase, "Please excuse my dear Aunt Sally." Rule 2: All Multiples of Even Numbers Are Even No matter which even number you choose- whether it’s as low as 2 or as high as 33,809,236- all multiples of even numbers will always be even as well. Don’t believe me? Just look back at the multiplication table above. If you look at the column under 6, for example, you’ll see that all multiples of 6 are, in fact, even numbers! These multiples include 12, 18, 24, 30, 36, etc. A number is even if the digit in the ones place is even (in other words, if it ends in 0, 2, 4, 6, or 8). This rule works because whenever you multiply an even number by another even number or by an odd number, the product will always be even.Here are the formulas that illustrate this: even x even = even even x odd = even Rule 3: All Multiples of Odd Numbers Follow an Even-Odd Pattern Unlike Rule 2, all multiples of odd numbers aren’t, in fact, odd! Rather,multiples of odd numbers will always follow an even-odd pattern. What do I mean by this? Let’s look at an example. Take the odd number 7. Below are the multiples of 7. Each multiple has been highlighted in either yellow (even) or blue (odd): 0 1 2 3 4 5 6 7 8 9 10 11 12 7 0 7 14 21 28 35 42 49 56 63 70 77 84 As you can see, the multiples of 7, an odd number, follow a clear pattern of even, odd, even, odd, and so on. This pattern works because of a fundamental rule in math: an odd number multiplied by an even number will always be even, but an odd number multiplied by an odd number will always be odd. Here are the formulas to help you remember this concept: odd x even = even odd x odd = odd Nature has patterns just like math does. Rule 4: The Only Multiple of 0 Is 0 As you likely noticed in the multiplication chart above, any time you multiply 0 by a number- whether that number is 5, 0.0004758, or 6,783,390,391- the product will always equal 0. Basically, since any number times 0 is equal to 0, all multiples of 0 are therefore 0 as well. Rule 5: A Multiple of 1 Always Equals the Number Being Multiplied Whenever a number- no matter how small or big it might be- is multiplied by 1, the answer will be equal to the original number you started with. For example, 9 x 1 = 9.And 12,351 x 1 = 12,351. Here are some multiples of 1 taken from the chart above: 1 2 3 4 5 6 7 8 9 10 11 12 1 1 2 3 4 5 6 7 8 9 10 11 12 Rule 6: All Multiples of 5 End in 0 or 5 If you look at the multiplication chart above, you’ll notice that all multiples of 5 end in either a 0 or 5. Knowing this makes it easy to remember what numbers are multiples of 5, even if they’re super high. In short, anything that ends in a 5 or 0 is for sure a multiple of 5. Here is a small chart showing some of the multiples of 5: 0 1 2 3 4 5 6 7 8 9 10 11 12 5 0 5 10 15 20 25 30 35 40 45 50 55 60 Rule 7: For Multiples of 10, Just Add a 0 To find a multiple of 10, all you need to do is add a 0 to the end of the number being multiplied by 10. So if you have the problem 10 x 27, you should know right away that the answer is 270 (27 with a 0 added to the end of it). This rule also means that all multiples of 10 end in 0 (this is similar to Rule 6, which states that all multiples of 5 end in either a 5 or 0). In other words, any number you see that ends in a 0, whether it’s 640 or 4,328,120, will be a multiple of 10. Here’s a chart showing some common multiples of 10: 0 1 2 3 4 5 6 7 8 9 10 11 12 10 0 10 20 30 40 50 60 70 80 90 100 110 120 Zerocan be a very useful number in multiplication. Rule 8: Up to 11 x 9, All Multiples of 11 Are Repeated Digits As the multiplication table above shows, all multiples of 11 up to 11 x 9 are equal to the digit being multiplied repeated once. So if you multiply 11 by 6, for example, the answer will be 66 (you just repeat 6- the number being multiplied by 11). Note that this trick only works up to factor 9. Once you hit 10, the product will not equal two repeated digits. Here are the multiples of 11 using the factors 1-9: 1 2 3 4 5 6 7 8 9 11 11 22 33 44 55 66 77 88 99 Rule 9: For 12, Multiply by 10 and 2 Then Add Together Multiples of 12 can be difficult to memorize and a little overwhelming, but there’s an easy trick you can use to quickly find any multiple of 12. All you have to do is multiply the factor (the number being multiplied by 12) by 10, multiply that same factor by 2, and then add these together. This might sound complicated, but it’s really not! Written out as an equation (in which a is any factor of 12), this trick would look like this: 12a = 10a+ 2a Let’s walk through an example. Say you want to find the product of 12 x 9. The quickest way to do this would be to first multiply 9 by 10; this gives us 90.Next, multiply 9 by 2 to get 18. Finally, add together 90 and 18. This gives us108, which is the answer to our original problem: 12 x 9. Try this trick with other factors and then double-check your answer with the multiplication chart or a calculator. What’s Next? Want to brush up on other basic math skills? Then check out our expert guides on how to find the mean of a data set and how to use the acceleration formula. Need help preparing for the SAT/ACT Math section?Learn everything you need to know about what kinds of topics are tested on SAT Math and ACT Math.

AP Essay

AP Essay AP Essay Amerika Gillett Per. 3 –AP English 4/1/14 2010 AP* English Language and Composition Free-Response Questions Question 3 A political cartoon is formed by allusion and caricature. They are the primary source that often intriguing and entertaining insights into the public mood, the under lying cultural assumptions of age and attitude towards current events. The content of political cartoons usually includes stereotypical highlights a particular viewpoint or idea using illustrations. The image can be humorous as well as informative, they can also be strategically and even serious. Cartoonists often use humor as a way to express their viewpoints in political cartoons. Society allows humorists to say things that other people cannot or will not say. For example, in one cartoon, which was brought to attention, had an image of President Barack Obama holding an image of him that said â€Å"hope† and a quote that said, â€Å"Maybe I’ll try again†. This image had a negative meaning behind it. The cartoonist was implying that President Obama has done nothing over his last term and he recognizes it. The cartoonist used that specific image to express his opinion on the decision of the President. â€Å" To convey with impunity messages that might be dangerous or impossible to state directly.† Societal contracts allow for political messages in ones humor if one wishes, but there is no imperative for a humorist does not wish to do so. In this day and age, arguing with society, people tent to laugh the most at was off limits for serious discussion. Being a humorist is also being a critic; many of the jokes are aimed at everyday life or group of people. ap essay ap essay The thesis of the American novel A History of the World in 6 Glasses is that certain popular beverages have affected far more than the health of people throughout history, but also their religious ceremonies, economic and political views, and social life. The author of the novel Tom Standage supports the subject that is written about and shows no analysis of disagreement with the thesis. Tom Standage is an author of 3 other novels, which are also historic analyses, which support his data and research provided in this particular novel. A History of the World in 6 Glasses is broken down into six segments, one for each drink, the first of which is beer. Man's first civilizations were established after the reception of cultivating and the training of cereal grains. This change in lifestyle helped the "rise of chairmen, copyists, and skilled workers." Next was wine, assumed a significant part in the prospering Greek and Roman societies. Wine launched inconceivable seaborne exchange, whic h spread their views on philosophy, governmental issues, and writing. The book brings up how these headways began and developed at formal Greek drinking gatherings. A History of the World in 6 Glasses provides various kinds of evidence to support the thesis that Standage created. The evidence provided supports the thesis and develops the theme of significance of the drinks mentioned in the novel. For example, beer was first made in the Fertile Crescent and by 3000 BC was so important to Mesopotamia and Egypt that it was being used to pay wages. In ancient Greece , wine became a main export, serving to spread Greek culture abroad. After the downfall of Rome, spirits such as brandy and rum, shuffling using a process devised by Arab alchemist , fueled the Age of Exploration , fortifying seamen on long voyages and oiling the pernicious slave trade. Coffee also originated in the Arab creation and went on to inspire scientific, financial and political revolutions in Europe during the A ge of Reason, when coffeehouse became the centers of intellect exchange. Finally, though carbonated drinks were invented in 18th-100 Europe they became a 20th-century phenomenon, and Coca-Cola in particular is the leading symbol of globalization. Standage introduces wine-colored through a word of early Hellene and Roman letters society. Wine is initially associated with mixer class as it was exotic and scarce, being expensive to transport without breakage. Wine conveyed power, prestige, and privilege. Wine then came to embody Hellene culture and became more widely available. It was used not only in the Symposium , the Greek drinking Party , but also medicinally to clean wound and as a safer drink than water. Roman farmers combined Greek influence with their own