query: who sets the requirements of a single audit

positive: Single Audit In 1985, the United States Office of Management and Budget (OMB) issued OMB Circular A-128, “Audits of State and Local Governments,” to help recipients and auditors implement the new Single Audit. In 1990, OMB administratively extended the Single Audit process to non-profit organizations by issuing OMB Circular A-133, “Audits of Institutions of Higher Education and Other Non-Profit Organizations” which superseded OMB A-128. These new guides and provisions standardized the Single Audit in the United States to include all states, local governments, non-profit organizations, and institutions that receive federal funds from the US government.[2][5][6] On December 26, 2013, OMB issued the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which standardized compliance and audit requirements for government entities, non-profit organizations and institutions of higher education.[7]

negative: Single Audit After the auditor determines which federal programs to audit, the auditor performs a compliance audit that scrutinizes operations of the programâ€”examining files, documents, contracts, checks, etc. The auditor investigates, to some degree, transactions between the federal program and other parties. These functions are compared with the laws and regulations applicable to a program to see if they complied or not. The examination does not require observing every single document and every single process generated by the program, nevertheless the auditor is required to perform enough procedures to form an opinion on whether the program (as a whole) complied with laws and regulations.[21]

negative: Single Audit Both the Data Collection and the Reporting Package are kept by the recipient with copies submitted to the Federal Audit Clearinghouse (FAC), and to any Federal agency who specifically requests it.[27] Federal guidelines require recipients to submit the documents no more than 30 days after the auditor submits his reports or 9 months after the final day of the audit period, whichever comes first.[29]

negative: Single Audit For the smaller Type B programs which have been identified as high-risk, the auditor has two options: either audit half of all high-risk Type B programs, or audit one Type B high-risk program for every low-risk Type A program.[19] Type B programs which have a low risk of not complying are not required to be audited.

negative: Statement on Auditing Standards No. 99: Consideration of Fraud This requirement is a new concept in audit standards and it has two primary objectives. The first objective is so the engagement team will have an opportunity for the seasoned team members to share their experiences with the client and how a fraud might be perpetrated and concealed. The second objective is to set the proper “tone at the top” for conducting the engagement. The brainstorming session is to be conducted in a manner that models the proper degree of professional skepticism and sets the culture for the entire audit.

negative: Medical device In 2014-2015 a new international agreement, the Medical Device Single Audit Program (MDSAP), was put in place with five participant countries: Australia, Brazil, Canada, Japan, and the United States. The aim of this program was to "develop a process that allows a single audit, or inspection to ensure the medical device regulatory requirements for all five countries are satisfied".[44]

negative: Auditing Standards Board The Sarbanes-Oxley Act of 2002 changed the hierarchy of generally accepted auditing principles and standards. The legislation established that the new Public Company Accounting Oversight Board (PCAOB) and the Securities Exchange Commission (SEC) now had final authority over auditing regulation and public-auditor professional-practices standards for audits of public companies, also referred to as "issuers".[9] Public accountants and firms who audit public companies were required to register with the PCAOB and follow all standards, principles, rules, and interpretations issued by the PCAOB in regard to  public company audits and audit reports, as well as attestation and quality control. The PCAOB adopted the ASB's auditing and attest standards as its temporary auditing rules in 2003.[9]

negative: Single Audit Before determining which federal programs to examine, the auditor must first study the recipient itself. This evaluation requires the auditor to interview employees, observe operations, obtain third-party references, and read the recipient’s prior audit reports, among other procedures. This helps the auditor understand the recipient and determine whether it is likely that it does or doesn’t comply with federal laws and regulations. This is performed because the recipient’s operations, procedures, and work ethic directly affects the compliance of individual federal programs with laws and regulations.

negative: Audit There are also new types of integrated auditing becoming available that use unified compliance material (see the unified compliance section in Regulatory compliance). Due to the increasing number of regulations and need for operational transparency, organizations are adopting risk-based audits that can cover multiple regulations and standards from a single audit event.[citation needed] This is a very new but necessary approach in some sectors to ensure that all the necessary governance requirements can be met without duplicating effort from both audit and audit hosting resources.[citation needed]

negative: Single Audit After determining which programs are Type A and Type B, the OMB Circular A-133 requires that the auditor study and understand the operations and internal controls of such programs within the entity, and perform[16] and document[17] a risk assessment based on such study to determine whether each program has either a high or low risk of not complying with laws and regulations. Auditor may consider numerous factors including current and prior audit experience, good or poor internal controls over Federal programs, many or no prior audit findings, continuous or lack of oversight exercised by the federal government over the recipient, evidence or knowledge of fraud, and the inherent risk of the Federal program.[18]

negative: Single Audit After the Single Audit is concluded, the recipient prepares two documents: a “Data Collection Form and a “Reporting Package”. The data collection form, Form SF-SAC, is a standard form which is basically a summary of the Single Audit. It includes details of the auditor, a list of the federal programs audited, and a summary of any audit findings reported by the auditor. The Form SF-SAC is available at http://harvester.census.gov/fac/. The Reporting Package includes all the auditor’s final reports along with the recipient’s financial statements. It includes:[27]

negative: Auditor's report The auditor's report on the financial statements typically provides very limited details on the procedures and findings of the audit. In contrast, auditors provide much more detail to the board of directors or to the audit committee of the board. Beginning in 2002, many countries have tasked the audit committee with primary responsibility over the audit.[10] For example, in the United States, section 204 of the Sarbanes-Oxley Act passed in 2002[11] required auditors to communicate certain information to audit committees, which were required to be entirely independent, and also made the audit committee responsible for the auditor's hiring.[12] In August 2012, the U.S. Public Company Accounting Oversight Board finalized Auditing Standard No. 16,[13] which requires additional communications to the audit committee.[14]

negative: Financial audit This is also typically the case in other developed economies. In the UK, auditing guidelines are set by the institutes (including ACCA, ICAEW, ICAS and ICAI) of which auditing firms and individual auditors are members. While in Australia, the rules and professional code of ethics are set by The Institute of Chartered Accountants Australia (ICAA), CPA Australia (CPA) and The National Institute of Accountants (NIA).[15]

negative: Monetary policy of the United States The Federal Reserve is subject to different requirements for transparency and audits than other government agencies, which its supporters claim is another element of the Fed's independence. Although the Federal Reserve has been required by law to publish independently audited financial statements since 1999, the Federal Reserve is not audited in the same way as other government agencies. Some confusion can arise because there are many types of audits, including: investigative or fraud audits; and financial audits, which are audits of accounting statements; there are also compliance, operational, and information system audits.

negative: Financial audit Costs of audit services can vary greatly dependent upon the nature of the entity, its transactions, industry, the condition of the financial records and financial statements, and the fee rates of the CPA firm.[9][10] A commercial decision such as the setting of audit fees is handled by companies and their auditors. Directors are responsible for setting the overall fee as well as the audit committee. The fees are set at a level that could not lead to audit quality being compromised.[11]

negative: Single Audit The evaluation concludes with the auditor determining, based on the evaluation, whether the recipient is a high-risk auditee or a low-risk auditee. A high-risk auditee is a recipient which has a high risk of not complying with federal laws and regulations, while a low-risk auditee is the exact opposite. For example, an auditor may judge a recipient to be a high-risk auditee because the audit reports of the past few years have numerous audit findings (e.g. specific situations of non-compliance with laws and regulations, serious deficiencies in internal controls and/or acts of fraud), or because the auditor receives news from various sources that the recipient is engaged in illegal activities, such as money laundering. On the other hand, the auditor may determine that a recipient is low-risk because its management personnel have a good work ethic, the auditor has received good references from external sources, or because the recipient has never received any audit findings. However, the OMB Circular A-133 has set certain requirements a recipient must meet to be considered a low-risk recipient. This includes the following:[10]

negative: Auditor independence The European Commission has issued on 16/5/02 a recommendation: "Statutory Auditors’ Independence in the EU, A Set of Fundamental Principles". The recommendation only requires partner rotation on listed clients after seven years. It differs in some respects from most national/international requirements, namely:• it allows a return after two years • it applies to ‘public interest clients’, not just listed clients • in a group context, extends to key audit partners other than the audit engagement partner. No countries within the EU, with the exception of Italy, currently have a system of mandatory audit firm rotation.

negative: Financial audit Internationally, the International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB) is considered as the benchmark for audit process. Almost all jurisdictions require auditors to follow the ISA or a local variation of the ISA.

negative:
Voter-verified paper audit trail A fundamental hurdle in the implementation of paper audit trails is the performance and authority of the audit. Paper audit systems increase the cost of electronic voting systems, can be difficult to implement, often require specialized external hardware, and can be difficult to use. In the United States, 27 states require a paper audit trail by statute or regulation for all direct recording electronic voting machines used in public elections.[3]
Another 18 states do not require them but use them either statewide or in local jurisdictions.[4]  Five US states basically have no paper trail.[5]

negative: Financial audit Some oversight organisations require auditors and audit firms to undergo a third-party quality review periodically to ensure the applicable GAAS is followed.

negative: Title 21 CFR Part 11 Practically speaking, Part 11 applies to drug makers, medical device manufacturers, biotech companies, biologics developers, CROs, and other FDA-regulated industries, with some specific exceptions.[2] It requires that they implement controls, including audits, system validations, audit trails, electronic signatures, and documentation for software and systems involved in processing the electronic data that FDA predicate rules require them to maintain. A predicate rule is any requirement set forth in the Federal Food, Drug and Cosmetic Act, the Public Health Service Act, or any FDA regulation other than Part 11. [3]

negative: Internal audit Internal auditors work for government agencies (federal, state and local); for publicly traded companies; and for non-profit companies across all industries. Internal auditing departments are led by a Chief Audit Executive ("CAE") who generally reports to the Audit Committee of the Board of Directors, with administrative reporting to the Chief Executive Officer (In the United States this reporting relationship is required by law for publicly traded companies).

negative: Single Audit The federal government provides an extensive array of federal assistance to recipients reaching over $400 billion annually.[1] This assistance is provided through thousands of individual grants and awards annually for the purpose of benefiting the general public in the areas of education, health, public safety, welfare, and public works, among others. However, as a condition of receiving this assistance recipients must comply with applicable federal and state laws and regulations, as well as any particular provisions tied with the specific assistance.[8] The Single Audit provides the Federal government with assurance that these recipients comply with such directives by having an independent external source (the CPA) report on such compliance. However, it only applies to state, local government, and nonprofit recipients that expend $750,000 or more of such assistance in one year.[1][2]

negative: Audit Due to strong incentives (including taxation, misselling and other forms of fraud) to misstate financial information, auditing has become a legal requirement for many entities who have the power to exploit financial information for personal gain. Traditionally, audits were mainly associated with gaining information about financial systems and the financial records of a company or a business.

negative: ISO 9000 Two types of auditing are required to become registered to the standard: auditing by an external certification body (external audit) and audits by internal staff trained for this process (internal audits). The aim is a continual process of review and assessment to verify that the system is working as it is supposed to; to find out where it can improve; and to correct or prevent problems identified. It is considered healthier for internal auditors to audit outside their usual management line, so as to bring a degree of independence to their judgments.

negative: Dodd–Frank Wall Street Reform and Consumer Protection Act Additionally, the GAO is now required to perform several different audits of the Fed:[164]

negative: Audit committee The Sarbanes-Oxley Act of 2002 increased audit committeesâ€™ responsibilities and authority. It raised membership requirements and committee composition to include more independent directors. Companies were required to disclose whether or not a financial expert is on the Committee. Further, the Securities and Exchange Commission and the stock exchanges proposed new regulations and rules to strengthen audit committees.

negative: Auditor independence A review of audit control procedures by another firm is a requirement in the US that must be satisfied once every three years. This has been implemented to ensure external audits are carried out with the utmost professionalism and independence at all times. Such a system has not been accepted by UK auditors; however, it is expected that many large firms already have peer reviews in place which are conducted by audit teams from offices in other parts of the country.

negative: Education in Victoria All TAFE institutes and private RTOs are required to maintain compliance with a set of national standards called the Australian Quality Training Framework (AQTF), and this compliance is monitored by regular internal and external audits.

negative: Audition Auditions are required for many reasons in the performing arts world. Often, employing companies or groups use auditions to select performers for upcoming shows or productions. An audition for a performing opportunity may be for a single performance (e.g., doing a monologue at a comedy club), for a series or season of performances (a season of a Broadway play), or for permanent employment with the performing organization (e.g., an orchestra or dance troupe). Auditions for performing opportunities may be for amateur, school, or community organizations, in which case the performers will typically not be paid. As well, auditions are used to select or screen candidates for entry to training programs (ballet school or circus school); university programs (B.Mus, M.Mus, MFA in Theater); performance-related scholarships and grants; or to be considered for representation by a talent agency or individual agent.

negative: Single Audit Compliance requirements are series of directives provided by Federal agencies that summarize hundreds of laws and regulations applicable to federal assistance and are important to the successful management of such assistance. The OMB created 14 basic and standard compliance requirements for which recipients must always comply with when receiving and using federal assistance, and provided detailed explanations, discussions, and guidance about them in the OMB Circular A-133 Compliance Supplement.[22] These compliance requirements only serve as guidelines for compliance with the specific laws and regulations applicable to the assistance and their objectives are designed to be generic in nature, because of the amount of different federal programs provided by the government. For example, many federal programs have eligibility requirements for individuals or organizations to participate in such programs because they have been established by either laws, regulations, or contract provisions. However, while the criterion for determining eligibility varies from program to program, the objective of the Eligibility compliance requirement that "only eligible and qualified individuals or organizations participate" is consistent and universal across all federal assistance programs. This eligibility universal criteria is called the Eligibility compliance requirement.[23]

negative: Auditing Standards Board In 1972, the AICPA implemented significant changes to its standard-setting practices by consolidating all auditing pronouncements up to that date under Statements on Auditing Standards (SAS), and gave the Committee the title of senior technical committee on auditing matters while changing its name to Auditing Standards Executive Committee. From 1972 through 1978 the Executive Committee issued SAS as the authoritative guidelines and rules for auditing, issuing a total of 23 SAS.[8]

negative: Financial audit Many countries have government sponsored or mandated organizations who develop and maintain auditing standards, commonly referred to generally accepted auditing standards or GAAS. These standards prescribe different aspects of auditing such as the opinion, stages of an audit, and controls over work product (i.e., working papers).


query: what is the short story the gift of the magi about

positive: The Gift of the Magi "The Gift of the Magi" is a short story, written by O. Henry (a pen name for William Sydney Porter), about a young husband and wife and how they deal with the challenge of buying secret Christmas gifts for each other with very little money. As a sentimental story with a moral lesson about gift-giving, it has been a popular one for adaptation, especially for presentation at Christmas time. The plot and its twist ending are well-known, and the ending is generally considered an example of comic irony. It was allegedly written at Pete's Tavern[2] on Irving Place in New York City.

negative: The Gift of the Magi The story ends with the narrator comparing the pair's mutually sacrificial gifts of love with those of the Biblical Magi.

negative: The Gift of the Magi The story has been adapted to films, The Sacrifice (1909), Love's Surprises Are Futile (1916), The Gift of the Magi (1917), a segment of O. Henry's Full House (1952), The Gift of Love (1978), The Gift of the Magi (1958), Dary magów (Poland, 1972), Christmas Eve on Sesame Street (1978), I'll not be a gangster, love (Не буду гангстером, дорогая/Nebūsiu gangsteriu, brangioji, USSR, 1978),[3] Mickey's Once Upon a Christmas (1999),[4] The Gift of the Magi (2004) and the short film for the Irish band The Script in 2010 called For the First Time.[5] Love, another French movie, based some of its scenes on this story. Raincoat (2004), a Hindi film directed by Rituparno Ghosh is an adaptation of the story.[6] The Greek film directed by Ismene Daskarolis (2014) places it in the economical crisis of Greece today.[7] The Mexican film Nosotros los pobres includes this tale as a small sub-plot. There is also a Bulgarian short film adaptation known as "Darovete na vlahvite" (2013)[8] directed by Ivan Abadjiev.

negative: The Gift of the Magi The story was initially published in The New York Sunday World under the title "Gifts of the Magi" on December 10, 1905. It was first published in book form in the O. Henry Anthology The Four Million in April 1906.

negative: Queen of Sheba O. Henry's short story "The Gift of the Magi" contains the following description to convey the preciousness of the female protagonist's hair: "Had the queen of Sheba lived in the flat across the airshaft, Della would have let her hair hang out the window some day to dry just to depreciate Her Majesty's jewels and gifts."

negative: Biblical Magi What subsequently happened to these gifts is never mentioned in the scripture, but several traditions have developed.[54] One story has the gold being stolen by the two thieves who were later crucified alongside Jesus. Another tale has it being entrusted to and then misappropriated by Judas. One tradition suggests that Joseph and Mary used the gold to finance their travels when they fled Bethlehem after an angel had warned, in a dream, about King Herod's plan to kill Jesus. And another story proposes the theory that the myrrh given to them at Jesus' birth was used to anoint Jesus' body after his crucifixion.

negative: Short story With the rise of the realistic novel, the short story evolved in a parallel tradition, with some of its first distinctive examples in the tales of E. T. A. Hoffmann. The character of the form developed particularly with authors known for their short fiction, either by choice (they wrote nothing else) or by critical regard, which acknowledged the focus and craft required in the short form. An example is Jorge Luis Borges, who won American fame with "The Garden of Forking Paths", published in the August 1948 Ellery Queen's Mystery Magazine. Another example is O. Henry (author of "Gift of the Magi"), for whom the O. Henry Award is named. Other of his most popular, inventive and most often reprinted stories (among over 600) include: A Municipal Report, An Unfinished Story, A Blackjack Barginer, A Lickpenny Lover, Mammon and the Archer, Two Thanksgiving Day Gentlemen, The Last Leaf. American examples include: Jack London, Ambrose Bierce, F. Scott Fitzgerald, Ernest Hemingway, William Faulkner, Flannery O'Connor, John Cheever, and Raymond Carver. Science fiction short story with a special poetic touch was a genre developed with great popular success by Ray Bradbury. The genre of the short story was often neglected until the second half of the 19th century.

negative: Christmas The exchanging of gifts is one of the core aspects of the modern Christmas celebration, making it the most profitable time of year for retailers and businesses throughout the world. On Christmas, people exchange gifts based on the Christian tradition associated with Saint Nicholas,[189] and the gifts of gold, frankincense, and myrrh which were given to the baby Jesus by the Magi.[190][191] The practice of gift giving in the Roman celebration of Saturnalia may have influenced Christian Christian customs, but on the other hand the Christian "core dogma of the Incarnation, however, solidly established the giving and receiving of gifts as the structural principle of that recurrent yet unique event", because it was the Biblical Magi, "together with all their fellow men, who received the gift of God through man's renewed participation in the divine life."[192]

negative: Mickey's Once Upon a Christmas Based on the story The Gift of the Magi by O. Henry. Mickey wants to get Minnie a gold chain for her one heirloom, her watch, so he works at Crazy Pete's Tree Lot. Minnie wants to give Mickey something special for Christmas as well, so she works hard to get her special bonus. Mickey gives a poor family a short tree who can't buy a pete 10-footer tree. However, Pete (Mickey's uptight and greedy boss) steals all of Mickey's money and fires him. He puts his cigar and money to his pocket, causing to go crazy and set his trees on fire, which ruins his chance to sell his expensive 10-footers and Minnie's bonus proves to be nothing but a fruit cake. After playing music for a toy drive with the Firehouse Five, Mickey has the idea that he can trade his harmonica for the chain. The shop closes by the time he gets there and the owner rejects it, thinking it's not worth anything, but changes his mind after hearing its music. Back at Minnie's house, Mickey gives her the chain for her watch and Minnie gives him a case for his harmonica. Of course, the irony is that Minnie no longer has her watch—just as Mickey no longer has his harmonica—so the gifts are essentially useless. As in the classic Gift of the Magi upon which this adaptation—penned by O. Henry—is based, the thought behind each gift is what counts.[3] The film concludes with a medley of various carols featuring the main characters from the three segments.

negative: Biblical Magi The Syrian King Seleucus II Callinicus is recorded to have offered gold, frankincense and myrrh (among other items) to Apollo in his temple at Miletus in 243 BC, and this may have been the precedent for the mention of these three gifts in Gospel of Matthew (2:11). It was these three gifts, it is thought, which were the chief cause for the number of the Magi becoming fixed eventually at three.[53]

negative: The Nativity Story Meanwhile, three Magi—Gaspar, Melchior and Balthasar—travel towards Judaea after having previously discovered that three planets will align to form a great star. This Star of Bethlehem appears before the Magi, after a visit by the Archangel Gabriel. The Magi visit Herod and reveal to him that the Messiah is still a child and he will be a Messiah"for the lowest of men to the highest of kings." Shocked by this, Herod asks that they visit the newborn Messiah and report the child's location back to him, under the pretence that he, too, would like to worship him, while in fact he plans to kill the baby for fear of a new king taking his throne. The Magi arrive at the stable where Mary is giving birth to Jesus, and they present the Infant with gifts of gold, frankincense, and myrrh.

negative: Biblical Magi The biblical Magi[a] (/ˈmædʒaɪ/[1] or /ˈmeɪdʒaɪ/; singular: magus), also referred to as the (Three) Wise Men or (Three) Kings, were, in the Gospel of Matthew and Christian tradition, a group of distinguished foreigners who visited Jesus after his birth, bearing gifts of gold, frankincense and myrrh. They are regular figures in traditional accounts of the nativity celebrations of Christmas and are an important part of Christian tradition.

negative: Biblical Magi Qur'an omits Matthew's episode of the Magi. However, the Persian Muslim encyclopaedist al-Tabari, writing in the 9th century, gives the familiar symbolism of the gifts of the Magi. Al-Tabari gave his source for the information to be the later 7th century Perso-Yemenite writer Wahb ibn Munabbih.[61]

negative: Biblical Magi In Paraguay, Puerto Rico and the Dominican Republic, children cut grass or greenery on January 5 and put it in a box under their bed for the Kings' camels. Children receive gifts on January 6, which is called DÃa de Reyes, and is traditionally the day in which the Magi arrived bearing gifts for the Christ child. Christmas starts in December and ends in January after Epiphany, although in Puerto Rico there are eight more days of celebration (las octavitas).

negative: The Gift of the Magi At 7 o'clock, Della sits at a table near the door, waiting for Jim to come home. Unusually late, Jim walks in and immediately stops short at the sight of Della, who had previously prayed that she was still pretty to Jim. Della then admits to Jim that she sold her hair to buy him his present. Jim gives Della her present â€“ an assortment of combs, useless now that her hair is short. Della then shows Jim the chain she bought for him, to which Jim says he sold his watch to get the money to buy her combs. Although Jim and Della are now left with gifts that neither one can use, they realize how far they are willing to go to show their love for each other, and how priceless their love really is.

negative: Biblical Magi The Gospel of Matthew is the only one of the four canonical gospels that mentions the Magi. Matthew reports that they came "from the east" to worship the "king of the Jews".[2] The gospel never actually mentions the number of Magi, but most western Christian denominations have traditionally assumed them to have been three in number, based on the statement that they brought three gifts.[3] In Eastern Christianity, especially the Syriac churches, the Magi often number twelve.[4] Their identification as kings in later Christian writings is probably linked to Psalms 72:11, "May all kings fall down before him".[5][6]

negative: Biblical Magi This episode can be linked to Isaiah 60 and to Psalm 72 which report gifts being given by kings, and this has played a central role in the perception of the Magi as kings, rather than as astronomer-priests. In a hymn of the late 4th-century hispanic poet Prudentius, the three gifts have already gained their medieval interpretation as prophetic emblems of Jesus' identity, familiar in the carol "We Three Kings" by John Henry Hopkins, Jr., 1857.

negative: Christmas gift The tradition of gift-giving is an old one, but it became associated with Christmas more recently. It is a relic of a pagan custom, namely, the winter solstice which in Europe occurs in December. This was celebrated in ancient Rome with gift-giving during the Saturnalia holiday, which took place that month.[1] As Christianity became increasingly widespread in the Roman lands, the custom of gift-giving continued.[2] Around the year 336 AD the date of December 25 appears to have become established as the day of Jesus's birth, and the tradition of gift-giving was reinterpreted and tied to the story of three Magi giving gifts to baby Jesus; together with another story, that of Santa Claus based on the historical figure of Saint Nicholas, a fourth-century Greek bishop and gift-giver, it slowly became a part of Christmas celebrations.[1][2]

negative: Biblical Magi Western Christianity celebrates the Magi on the day of Epiphany, January 6, the day immediately following the twelve days of Christmas, particularly in the Spanish-speaking parts of the world. In these areas, the Three Kings ("los Reyes Magos de Oriente", and "Los Tres Reyes Magos" or simply "Los Reyes Magos") receive letters from children and so bring them gifts on the night before Epiphany. In Spain, each one of the Magi is supposed to represent one different continent, Europe (Melchior), Asia (Caspar) and Africa (Balthasar). According to the tradition, the Magi come from the Orient on their camels to visit the houses of all the children, much like Sinterklaas and Santa Claus with his reindeer elsewhere, they visit everyone in one night. In some areas, children prepare a drink for each of the Magi. It is also traditional to prepare food and drink for the camels, because this is the only night of the year when they eat.

negative: The Gift of the Magi Mr. James Dillingham Young ("Jim") and his wife, Della, are a couple living in a modest apartment.

negative: Christmas In the Matthew account, magi follow a star to Bethlehem to bring gifts to Jesus, born the king of the Jews. King Herod orders the massacre of all the boys less than two years old in Bethlehem, but the family flees to Egypt and later settles in Nazareth.

negative: Biblical Magi John Chrysostom suggested that the gifts were fit to be given not just to a king but to God, and contrasted them with the Jews' traditional offerings of sheep and calves, and accordingly Chrysostom asserts that the Magi worshiped Jesus as God.

negative: Star of Bethlehem The Magi are sometimes called "kings" because of the belief that they fulfill prophecies in Isaiah and Psalms concerning a journey to Jerusalem by gentile kings.[41] Isaiah mentions gifts of gold and incense.[42] In the Septuagint, the Greek translation of the Old Testament probably used by Matthew, these gifts are given as gold and frankincense,[43] similar to Matthew's "gold, frankincense, and myrrh."[17] The gift of myrrh symbolizes mortality, according to Origen.[40]

negative: The Gift of the Magi On Christmas Eve, with only $1.87 in hand, and desperate to find a gift for Jim, Della sells her hair for $20 to a nearby hairdresser named Madame Sofronie, and eventually finds a platinum pocket watch fob chain for Jim's watch for $21. Satisfied with the perfect gift for Jim, Della runs home and begins to prepare pork chops for dinner.

negative: Christmas traditions The "Dia de los Santos Inocentes", or the Day of the Innocents, falls in the Christmas season, on December 28. The day commemorates the innocent infants (called the innocent ones) who were said to have been killed by King Herod in fear of the power of the newborn baby, Jesus. January 6, the day of the Revelation of the Magi (Epiphany), is called "Reyes Magos" (from The Three Magi), used to be a day of gift giving, but is celebrated less now since gifts are given mostly around Christmas Eve today. Some families still give presents, and it is also the day when godparents give Christmas presents.

negative: We Three Kings The carol centres around the Biblical Magi, who visited Jesus as a child in a house (Matthew 2:11) sometime after the his Nativity and gave him gifts of gold, frankincense and myrrh while paying homage to him. Though the event is recounted in the Gospel of Matthew, there are no further details given in the new testament with regards to their names, the number of Magi that were present or whether they were even royal.[6][7] There are, however, verses in the old testament that foretell of the visitors. Isaiah 60:5-6 :. . .The wealth of the nations will come to you. A multitude of camels will cover you. The young camels of Midian and Ephah; All those from Sheba will come; They will bring gold and frankincense, and will bear good news of the praises of the Lord."<New American Standard Bible> And in two selections from Psalms: Psalm 72:10 "The kings of Tarshish and of the isles shall pay tribute, and the kings of Arabia and Saba offer gifts." Psalm 72:15 ". .and may there be given to him gold from Arabia". <New American Standard Bible> Hence, the names of the Magi—Melchior, Caspar and Balthazar—and their status as kings from the Orient are legendary and based on tradition.[4][7] The number three stems from the fact that there were three separate gifts that were given.[8]

negative: Biblical Magi Sebastian Brock, a historian of Christianity, has said: "It was no doubt among converts from Zoroastrianism that… certain legends were developed around the Magi of the Gospels".[36][37] And Anders Hultgård concluded that the Gospel story of the Magi was influenced by an Iranian legend concerning magi and a star, which was connected with Persian beliefs in the rise of a star predicting the birth of a ruler and with myths describing the manifestation of a divine figure in fire and light.[38]

negative: Biblical Magi Three gifts are explicitly identified in Matthew: gold, frankincense, and myrrh, in Koine Greek: chrysós (χρυσός), líbanos (λίβανος) and smýrna (σμύρνα). Many different theories of the meaning and symbolism of the gifts have been brought forward. While gold is fairly obviously explained, frankincense, and particularly myrrh, are much more obscure. See the previous section for who gave which.

negative: Mickey's Once Upon a Christmas In "The Gift of Magi", one of Mickey's dance moves are very similar to his dance routine in the 1942 theatrical short, "Mickey's Birthday Party".

negative: Biblical Magi An early Anglo-Saxon depiction survives on the Franks Casket (early 7th century, whalebone carving), the only Christian scene, which is combined with pagan and classical imagery. In its composition it follows the oriental style, which renders a courtly scene, with the Virgin and Christ facing the spectator, while the Magi devoutly approach from the (left) side. Even amongst non-Christians who had heard of the Christian story of the Magi, the motif was quite popular, since the Magi had endured a long journey and were generous. Instead of an angel, the picture places a swan-like bird, perhaps interpretable as the hero's fylgja (a protecting spirit, and shapeshifter).

negative: Biblical Magi There was a 15th-century golden case purportedly containing the Gift of the Magi housed in the Monastery of St. Paul of Mount Athos. It was donated to the monastery in the 15th century by Mara Branković, daughter of the King of Serbia Đurađ Branković, wife to the Ottoman Sultan Murat II and godmother to Mehmet II the Conqueror (of Constantinople). After the Athens earthquake of September 9, 1999 they were temporarily displayed in Athens in order to strengthen faith and raise money for earthquake victims. The relics were displayed in Ukraine and Belarus in Christmas of 2014, and thus left Greece for the first time since the 15th century.[55]

negative: The Nativity Story Suspicious of his intentions, the Magi avoid Herod, returning home via a different route. Herod realises that the Magi have tricked him and orders the death of every boy in Bethlehem under the age of two. Joseph is warned in a dream of the danger and flees to Egypt with Mary and Jesus as the film ends.

negative: O. Henry A film was made in 1952 featuring five stories, called O. Henry's Full House. The episode garnering the most critical acclaim[13] was "The Cop and the Anthem" starring Charles Laughton and Marilyn Monroe. The other stories are "The Clarion Call", "The Last Leaf", "The Ransom of Red Chief" (starring Fred Allen and Oscar Levant), and "The Gift of the Magi".


query: what is the job of a senator in the philippines

positive: Senate of the Philippines Aside from having its concurrence on every bill in order to be passed for the president's signature to become a law, the Senate is the only body that can concur with treaties, and can try impeachment cases. The Senate Presidency is currently held by Aquilino Pimentel III.

negative: Flag of the Philippines Senate of the Philippines building

negative: Timeline of Philippine history Leila de Lima, Senator of the Philippines.

negative: President of the Senate of the Philippines Currently there are six living former Senate Presidents:

negative: Senate of the Philippines Majority bloc (17):

negative: Congress of the Philippines In 1916, the Jones Law changed the legislative system. The Philippine Commission was abolished, and a new bicameral Philippine Legislature consisting of a House of Representatives and a Senate was established.[10]

negative: Senate of the Philippines Minority bloc (6):

negative: Jones Law (Philippines) Among the provisions of the law was the creation of an all-Filipino legislature. It created the Philippine Senate to replace the Philippine Commission, which had served as the upper chamber of the legislature.[2]

negative: Speaker of the House of Representatives of the Philippines The Speaker is elected by a majority of all of the Representatives from among themselves. The Speaker is the third and last in line in succession for the presidency, after the President of the Senate of the Philippines, and Vice President of the Philippines.

negative: Philippines–United States relations On September 16, 1991, the Philippine Senate rejected the bases treaty by a slim margin, and despite further efforts to salvage the situation, the two sides could not reach an agreement. As a result, the Philippine Government informed the U.S. on December 6, 1991, that it would have one year to complete withdrawal. That withdrawal went smoothly and was completed ahead of schedule, with the last U.S. forces departing on November 24, 1992. On departure, the U.S. Government turned over assets worth more than $1.3Â billion to the Philippines, including an airport and ship-repair facility. Agencies formed by the Philippine Government have converted the former military bases for civilian commercial use, with Subic Bay serving as a flagship for that effort. The Philippine government on July 16, 2015 announced that it will revive a US-built deep-water naval base in Subic Bay [14] The vote resulted in 11 senators in favor of extending the treaty, and 12 senators in favor of suppressing it. The list of senators who voted for the bases treaty are as follows:

negative: Filibuster In the Senate of the Philippines, Roseller Lim of the Nacionalista Party held out the longest filibuster in Philippine Senate history.[citation needed] On the election for the President of the Senate of the Philippines in April 1963, he stood on the podium for more than 18 hours to wait for party-mate Alejandro Almendras who was to arrive from the United States. The Nacionalistas, who comprised exactly half of the Senate, wanted to prevent the election of Ferdinand Marcos to the Senate Presidency. Prohibited from even going to the comfort room, he had to relieve in his pants until Almendras' arrival. He voted for party-mate Eulogio Rodriguez just as Almendras arrived, and had to be carried off via stretcher out of the session hall due to exhaustion. However, Almendras voted for Marcos, and the latter wrested the Senate Presidency from the Nacionalistas after more than a decade of control.[citation needed]

negative: President of the Philippines The line of presidential succession as specified by Article VII, Section 8 of the Constitution of the Philippines are the Vice President, Senate President and the Speaker of the House of Representatives.

negative: Politics of the Philippines The Americans gave Filipinos limited self-government at the local level by 1901, and the Americans passed the Philippine Organic Act in 1902 to introduce a national government; by 1907, an election to the Philippine Assembly was held. Led by Sergio Osmeña, the assembly was held predominantly by the Nacionalista Party, which advocated independence; they were opposed by the Progresista Party, which advocated statehood within the United States. The Americans controlled the Philippine Commission, the upper house of the Philippine Legislature. The Nacionalista-dominated Philippine Assembly, and later the Philippine Senate, which was created by the Jones Law and replaced the Philippine Commission, was often at odds with the Governor-General. However, the Nacionalistas were split into camps loyal to Osmeña and Senate President Manuel L. Quezon. Several independence missions were sent to Washington, D.C.; the OsRox Mission led by Osmeña and House Speaker Manuel Roxas resulted in the Hare–Hawes–Cutting Act. However, the Senate rejected this; a new law, the Tydings–McDuffie Act which was marginally different and more importantly, was supported by Quezon, was approved and paved the way for the Commonwealth of the Philippines.

negative: Jones Law (Philippines) Elections were held on October 3, 1916 to the newly created Philippine Senate. Elections to the Philippine Assembly had already been held on June 6, 1916, and those elected automatically became members of the House of Representatives.

negative: Congress of the Philippines With the overthrow of Marcos after the People Power Revolution, the bicameral Congress was restored. The House of Representatives inherited the Batasang Pambansa Complex, while the Senate returned to the Congress Building. On May 1997, the Senate moved to the newly constructed building owned by the GSIS on land reclaimed from Manila Bay at Pasay; the Congress Building was eventually transformed into the National Museum of the Philippines.

negative: Filipino nationalism The law, officially the Philippine Autonomy Act but popularly known as the Jones Law, served as the new organic act (or constitution) for the Philippines. Its preamble stated that the eventual independence of the Philippines would be American policy, subject to the establishment of a stable government. The law maintained the Governor General of the Philippines, appointed by the President of the United States, but established a bicameral Philippine Legislature to replace the elected Philippine Assembly (lower house); it replaced the appointive Philippine Commission (upper house) with an elected senate.[31]

negative: House of Representatives of the Philippines The legislative system was changed again in 1935.  The 1935 Constitution established a unicameral National Assembly. But in 1940, through an amendment to the 1935 Constitution, a bicameral Congress of the Philippines consisting of a House of Representatives and a Senate was adopted.

negative: Department of Tourism (Philippines) In 2003, the Department of Tourism initiated one of its most successful tourism promotion project, Visit Philippines 2003, under Secretary (now Senator) Richard J. Gordon.

negative: Flag of the Philippines As of  JuneÂ 2018[update], there is a proposal to add a ninth ray to the Philippine flag's sun to represent the Moro people or Filipino Muslims, as well as other indigenous groups as well for their role against colonization.[citation needed] Senator Richard Gordon filed Senate Bill No. 2590 which aimed to amend Flag and Heraldic Code of the Philippines in 2008. This measure was later substituted by Senate Bill No. 3307 which was sponsored by Senator Francis Escudero which was approved in September 2009. The bill was sent to the House of Representatives for concurrence[33][34] which came up with House Bill 6424. Both S.B. No. 3307 and H.B. 6424 was reconciled by the Bicameral Conference Committee in September 2009.[35] In June 2018, Gordon renewed his campaign to get his proposal passed into law.[33]

negative: Comprehensive Dangerous Drugs Act of 2002 The Comprehensive Dangerous Drugs Act of 2002 or Republic Act No. 9165 is a consolidation of Senate Bill No. 1858 and House Bill No. 4433. It was enacted and passed by the Senate of the Philippines and House of Representatives of the Philippines on May 30, 2002 and May 29, 2002, respectively. It was signed into law by President [Gloria Macapagal-Arroyo] on January 23, 2002.

negative: Senate of the Philippines Each House shall choose such other officers as it may deem necessary.

negative: Business process outsourcing in the Philippines In 2001, a US-Based outsourcing center called the "People Support" had its operations moved to the Philippines, generating 8,400 jobs for the country.

negative: Page of the United States Senate The job of page comes with many perks: working in the Senate Chamber and witnessing political action and legislative debates; access to most areas of the Capitol (such as the Senate Chamber, Marble Room, cloakrooms, and Senate lobby), a perk that most other Senate employees do not have; boarding on Capitol Hill with teenagers from all around the country; a chance to watch joint sessions of Congress, as well as the State of the Union Address; the opportunity to make use of the Library of Congress, United States Senate Library, and other facilities in the Capitol; a chance to tour and see much of what Washington, D.C. as well as surrounding areas and states have to offer; opportunities to meet visiting Heads of State and celebrities visiting the Capitol; daily interaction with senators and staff in a professional environment; the opportunity to meet Cabinet members and other elected officials.

negative: National Museum of Fine Arts (Manila) In 1935, the Commonwealth of the Philippines was proclaimed, and the inauguration of President Manuel L. Quezon were held outside the building. The building became home of the National Assembly of the Philippines, and it was subsequently known as the National Assembly Building. In 1940, the National Assembly was replaced by a bicameral Congress of the Philippines, consisting of a Senate and House of Representatives. The Senate occupied the upper floors while the House occupied the lower floors. The building would serve as home of the Commonwealth Congress until 1945.

negative: President of the Philippines The State of the Nation Address (abbreviated SONA) is an annual event in the Philippines, in which the President of the Philippines reports on the status of the nation, normally to the resumption of a joint session of the Congress (the House of Representatives and the Senate). This is a duty of the President as stated in Article VII, Section 23 of the 1987 Constitution:[32]

negative: Constitution of the Philippines The Philippine Autonomy Act of 1916, sometimes known as "Jones Law", modified the structure of the Philippine government by removing the Philippine Commission as the legislative upper house and replacing it with a Senate elected by Filipino voters, creating the Philippines' first fully elected national legislature. This act also explicitly stated that it was and had always been the purpose of the people of the United States to end their sovereignty over the Philippine Islands and to recognise Philippine independence as soon as a stable government can be established therein.

negative: Capital punishment In 2017 two major countries, Turkey and the Philippines, saw their executives making moves to reinstate the death penalty.[37][38] As of MarchÂ 2017[update], passage of the law in the Philippines awaits the Senate's approval.[38]

negative: Impeachment in the Philippines President Joseph Estrada was accused of bribery, graft and corruption, betrayal of public trust, and culpable violation of the Constitution during the impeachment of 2000, to determine the accusations, the House of Representatives choose 11 members to act as prosecutors with the Senate as the impeachment court and the senators as judges. On November 13, 2000, House Speaker Manny Villar sent the articles of impeachment to the Senate for trial.

negative: Aquino family The family comes from Tarlac and has produced several congressmen, senators, a vice governor and a president. The head of the patriarch family is Servillano Aquino, who was a delegate to the Malolos Congress in 1898. His son, Benigno Aquino, Sr. followed his footsteps as he represented the 2nd District of Tarlac to the House of Representatives of the Philippines (1916-1928) and to the Philippine Legislature by being a senator (1928-1934).[1]

negative: U.S. Naval Base Subic Bay On 13 September 1991, the Philippine Senate rejected the ratification of this treaty.[17]

negative: Lyceum of the Philippines University–Laguna The Lyceum of the Philippines University - Laguna (formerly Lyceum Institute of Technology), one of the campuses of the Lyceum of the Philippines University, is an institute of higher education located in Km. 54, Brgy. Makiling, Calamba City in the province of Laguna, Philippines. It was founded by Senator Sotero H. Laurel on January 18, 2000 as the third LPU system campus. (Manila and Batangas had opened previously).

negative: The White Man's Burden Three days earlier, on 7 February 1899, to the senate floor, Senator Benjamin Tillman had read aloud three stanzas of "The White Man's Burden" in argument against ratification of the Treaty of Paris, and that the U.S should renounce claim of authority over the Philippine Islands. To that effect, Senator Tillman asked:

negative: National Museum of Fine Arts (Manila) The Congress of the Philippines was reestablished with the ratification of the 1987 Constitution of the Philippines. While the House of Representatives moved to the Batasang Pambansa Complex in Constitution Hill, Quezon City, the Senate used the original Congress Building for their plenary sessions.


query: what does the ghost of christmas present sprinkle from his torch

positive: Ghost of Christmas Present The spirit transports Scrooge around the city, showing him scenes of festivity and also deprivation that are happening as they watch, sprinkling a little warmth from his torch as he travels. Amongst the visits are Scrooge's nephew, and the family of his impoverished clerk, Bob Cratchit. Scrooge takes an interest in Cratchit's desperately-ill son, Tiny Tim, and asks the Ghost if Tim will live. The Ghost first states that "If these shadows remain unaltered by the Future, the child will die," and then – quick to use Scrooge's past heartless comments to two charitable solicitors against him – states, "What then? If he be like to die, he had better do it, and decrease the surplus population." The spirit then warns Scrooge to "forebear that wicked tongue until you have discovered for yourself what the surplus is, and where it is." and chillingly tells him "It may be, that in the sight of heaven, you are more worthless and less fit to live than MILLIONS like this poor man's child."

negative: Ghost of Christmas Yet to Come Scrooge then awakes to find that the spirit's hand has become his bedpost and that he is back in the present on Christmas morning. Along with the visions supplied by the other spirits, the ghost's warnings about Scrooge's future transform him into a better man.

negative: Ghost of Christmas Past The Ghost of Christmas Past is the first of the three spirits (after the visitation by Jacob Marley, his former business partner) to haunt Ebenezer Scrooge. This angelic spirit shows Scrooge scenes from his past that occurred on or around Christmas, in order to demonstrate to him the necessity of changing his ways, as well as to show the reader how Scrooge came to be a bitter, cold-hearted miser.

negative: A Christmas Carol (1938 film) At three o'clock, the Ghost of Christmas Yet to Come arrives, appearing as a silent, cloaked figure. The spirit shows Scrooge what will happen if he does not change. Scrooge discovers Tiny Tim is dead and his family mourns for him. Scrooge also discovers that his own death will not be mourned. Scrooge promises to repent and returns home.

negative: A Christmas Carol The third spirit, the Ghost of Christmas Yet to Come, shows Scrooge a Christmas Day in the future. The ghost shows him scenes involving the death of a disliked man. The man's funeral will only be attended by local businessmen if lunch is provided. His charwoman, his laundress, and the local undertaker steal some of his possessions and sell them to a fence. When Scrooge asks the ghost to show anyone who feels any emotion over the man's death, the ghost can only show him the pleasure of a poor couple in debt to the man, rejoicing that his death gives them more time to put their finances in order. After Scrooge asks to see some tenderness connected with any death, the ghost shows him Bob Cratchit and his family mourning the passing of Tiny Tim. The ghost then shows Scrooge the man's neglected grave, whose tombstone bears Scrooge's name. Sobbing, Scrooge pledges to the ghost that he will change his ways to avoid this outcome.

negative: Tiny Tim (A Christmas Carol) When Ebenezer Scrooge is visited by the Ghost of Christmas Present he is shown just how ill the boy really is (the family cannot afford to properly treat him on the salary Scrooge pays Cratchit). When visited by the Ghost of Christmas Yet to Come, Scrooge sees that Tiny Tim has died. This, and several other visions, lead Scrooge to reform his ways. At the end of the story, Dickens makes it explicit that Tiny Tim doesn't die, and Scrooge becomes a "second father" to him.

negative: Ghost of Christmas Past After showing up in Scrooge's house, the Ghost of Christmas Past takes his hand and flies with him over London. It first shows Scrooge his old boarding school, where he stayed alone, but for his books, while his schoolmates returned to their homes for the Christmas holidays. The spirit then shows Scrooge the day when his beloved younger sister Fan picked him up from the school after repeatedly asking their cold, unloving father to allow his return, as she joyfully claims that he has changed and is now kinder than he was. Next, the spirit shows Scrooge a Christmas Eve a few years later in which he enjoys a Christmas party hosted by his first boss, Mr. Fezziwig, a kind and loving man, who treated Scrooge like a son, and was more compassionate to him than was his own father.

negative: Ghost of Christmas Past The Ghost of Christmas Past or The Spirit of Christmas Past is a fictional character in the work A Christmas Carol by the English novelist Charles Dickens.

negative: The Muppet Christmas Carol At two o'clock, Scrooge meets the gigantic, merry Ghost of Christmas Present who shows him the joys and wonder of Christmas Day. Scrooge and the Ghost visit Fred’s house where Scrooge is made fun of. Scrooge and the spirit then visit Bob Cratchit’s house, learning his family is surprisingly content with their small dinner, Scrooge taking pity on Bob's ill son Tiny Tim (played by Robin the Frog). The Ghost of Christmas Present abruptly ages, commenting that Tiny Tim will likely not survive until next Christmas. Scrooge and the Ghost go to a cemetery, where the latter fades away, informing Scrooge that the Ghost of Christmas Yet to Come will arrive shortly. A fog fills the cemetery, revealing the third Ghost, who appears as a tall, silent cloaked figure. While Dickens and Rizzo abandon the audience to avoid being frightened, the Ghost takes Scrooge into the future.

negative: Scrooge (1970 film) Scrooge is visited by the gigantic, merry Ghost of Christmas Present, a jolly giant, who shows him the joys and wonder of Christmas Day. Scrooge and the spirit visit Bob's house, learning his family is surprisingly content with their small dinner, Scrooge taking pity on Bob's ill son Tiny Tim. Before the spirit leaves, Scrooge is warned that life is too short and comments that Tiny Tim might not survive until next Christmas.

negative: Ghost of Christmas Past Angered, Scrooge extinguishes the spirit with his cap and finds himself back in his bedroom, the time on the clock not having changed.[citation needed]

negative: Christmas traditions On Christmas Eve, presents are supposedly delivered in stockings[120] and under the Christmas tree by Father Christmas, who previously had been something like The Ghost of Christmas Present in Charles Dickens' A Christmas Carol (1843), but who has now become mainly conflated with Santa Claus. The two names are now used interchangeably and are equally known to British people, though some distinctive features still remain. Many families tell their children stories about Father Christmas and his reindeer. One tradition is to put out a plate of carrots for the reindeer, and mince pies and sherry for Father Christmas to help him on his way.

negative: Jiminy Cricket Jiminy appeared in Mickey's Christmas Carol as the Ghost of Christmas Past. The badge is given to him by the Blue Fairy at the end of Pinocchio marking him as an official conscience now declares him to be the Ghost of Christmas Past. Scrooge is perplexed at his size, but Jiminy shoots back at him that if Scrooge were measured by his amount of kindness, "you'd be no bigger than a speck of dust!" Nevertheless, Jiminy shows him Scrooge's bygone Christmases: (Scrooge) while working at Fezziwig's, and putting his money before his love, whom he never saw again. When Scrooge begs the minuscule ghost to take him away from these bad memories, Jiminy reminds him that he "fashioned these memories" himself.

negative: Ghost of Christmas Yet to Come Horrified, Scrooge begs the ghost for another chance to redeem his life and "sponge away the writing on this stone".

negative: Ebenezer Scrooge His last name has come into the English language as a byword for miserliness and misanthropy. The tale of his redemption by the three Ghosts of Christmas (Ghost of Christmas Past, Ghost of Christmas Present, and Ghost of Christmas Yet to Come) has become a defining tale of the Christmas holiday in the English-speaking world. Ebenezer Scrooge is arguably both one of the most famous characters created by Dickens and one of the most famous in English literature.

negative: Ghost of Christmas Present The spirit finally reveals to Scrooge two emaciated children, subhuman in appearance and loathsome to behold, clinging to his robes, and names the boy as Ignorance and the girl as Want. The spirit warns Scrooge, "Beware them both, and all of their degree, but most of all beware this boy, for on his brow I see that written which is Doom unless the writing be erased." The spirit once again quotes Scrooge, who asks if the grotesque children have "no refuge, no resource," and the spirit retorts with more of Scrooge's own words: "Are there no prisons? Are there no workhouses?"

negative: A Christmas Carol (2009 film) Scrooge meets the merry Ghost of Christmas Present, which shows him the joys and wonder of Christmas Day. Scrooge and the Ghost visit Bob's house, learning his family is content with their small dinner, Scrooge taking pity on Bob's ill son Tiny Tim. The Ghost abruptly ages, commenting that Tiny Tim will likely not survive until next Christmas. The Ghost warns Scrooge about the evils of "Ignorance" and "Want"; Big Ben begins tolling midnight as "Ignorance" and "Want" manifest themselves before Scrooge as two wretched children who grow into violent, insane individuals, leaving the spirit withering away, dying at length when midnight strikes (to the point of dissolving into a skeleton before the twelfth strike).

negative: Pyrokinesis The medium Daniel Dunglas Home was known for performing fire feats and handling a heated lump of coal taken from a fire. The magician Henry R. Evans wrote that the coal handling was a juggling trick, performed by Home using a hidden piece of platinum.[9] Hereward Carrington described Evans hypothesis as "certainly ingenious" but pointed out William Crookes, an experienced chemist, was present at a sÃ©ance whilst Home performed the feat and would have known how to distinguish the difference between coal and platinum.[10] Frank Podmore wrote that most of the fire feats could have easily be performed by conjuring tricks and sleight of hand but hallucination and sense-deception may have explained Crookes' claim about observing flames from Home's fingers.[11]

negative: A Christmas Carol A Christmas Carol in Prose, Being a Ghost-Story of Christmas, commonly known as A Christmas Carol, is a novella by Charles Dickens, first published in London by Chapman & Hall in 1843; the first edition was illustrated by John Leech. A Christmas Carol tells the story of Ebenezer Scrooge, an old miser who is visited by the ghost of his former business partner Jacob Marley and the Ghosts of Christmas Past, Present and Yet to Come. After their visits Scrooge is transformed into a kinder, gentler man.

negative: Twelfth Night (holiday) Charles Dickens' 1843 A Christmas Carol briefly mentions Scrooge and the Ghost of Christmas Present visiting a children's Twelfth Night party.

negative: Ghost of Christmas Past "These are the shadows of things that have been. That they are what they are, do not blame me!"

negative: Madea In the episode "The Wench Who Saved Christmas", Curtis tries to discourage everyone from having the Christmas spirit. He later fell asleep and dreamt that Madea was the ghost of Christmas past, present, and future. In this form, she tried to teach him a lesson about his killjoy behavior.[16]

negative: Santa Claus Father Christmas dates back as far as 16th century in England during the reign of Henry VIII, when he was pictured as a large man in green or scarlet robes lined with fur.[15] He typified the spirit of good cheer at Christmas, bringing peace, joy, good food and wine and revelry.[15] As England no longer kept the feast day of Saint Nicholas on 6 December, the Father Christmas celebration was moved to the 25th of December to coincide with Christmas Day.[15] The Victorian revival of Christmas included Father Christmas as the emblem of 'good cheer'.[16] His physical appearance was variable,[17] with one famous image being John Leech's illustration of the "Ghost of Christmas Present" in Charles Dickens's festive classic A Christmas Carol (1843), as a great genial man in a green coat lined with fur who takes Scrooge through the bustling streets of London on the current Christmas morning, sprinkling the essence of Christmas onto the happy populace.[15][16]

negative: The Muppet Christmas Carol At one o'clock, Scrooge is visited by the childlike Ghost of Christmas Past who takes him back in time to his childhood and early adult life, Dickens and Rizzo hitching a ride too. They visit his lonely school days, and then his time as an employee under Fozziwig (Mr. Fezziwig from the original story, played by Fozzie Bear), who owned a rubber chicken factory. Fozziwig and his mother throw a Christmas party, Scrooge attends and meets a young woman named Belle, whom he falls in love with. However, the Ghost shows Scrooge how Belle left him when he chose money over her. A tearful Scrooge dismisses the Ghost as he returns to the present.

negative: Ghost of Christmas Yet to Come When the Ghost makes its appearance, the first thing it shows Scrooge is three wealthy gentlemen making light of a recent death, remarking that it will be a cheap funeral, if anyone comes at all. One businessman said he would go â€“ but only if lunch is provided. Next, Scrooge is shown the same dead person's belongings being stolen by Scrooge's charwoman Mrs. Dilber, Scrooge's laundress, and the local undertaker and sold to a receiver of stolen goods called Old Joe. He also sees a shrouded corpse, which he implores the Ghost not to unmask. Scrooge asks the ghost to show anyone who feels any emotion over the man's death. The ghost can only show him a poor couple indebted to the man momentarily rejoicing that the man is dead, giving them more time to pay off their debt. After Scrooge asks to see some tenderness connected with death, the ghost shows him Bob Cratchit and his family mourning the passing of Tiny Tim. The spirit then takes Scrooge to a rundown churchyard and shows the repentant miser his own grave; Scrooge then realizes that the dead man of whom the others spoke ill was himself.

negative: The Gift That Keeps Giving The video opens with a spoilt child opening numerous Christmas presents including a toy train, a box full of kittens and a copy of Hey Venus! (which he throws over his shoulder in disgust). Towards the end of the video less privileged children are shown crying at their lack of presents before we cut back to the initial child who is surrounded by gifts while Santa Claus is seen in front of a log fire, crucified on a cross. An alternative ending instead features Santa lying on the floor with an arrow through his head.

negative: Jack-o'-lantern The term jack-o'-lantern was originally used to describe the visual phenomenon ignis fatuus (lit., "foolish fire") known as a will-o'-the-wisp in English folklore. Used especially in East England, its earliest known use dates to the 1660s.[1] The term "will-o'-the-wisp" uses "wisp" (a bundle of sticks or paper sometimes used as a torch) and the proper name "Will": thus, "Will-of-the-torch." The term jack-o'-lantern is of the same construction: "Jack of [the] lantern."

negative: List of A Different World episodes Whitley becomes a Scrooge at Christmastime since her mother prefers being in France with her friends, so the Ghosts of Christmas Past, Present and Future help Whitley understand the true meaning of Christmas.

negative: Tiny Tim (A Christmas Carol) Dickens did not explicitly say what Tiny Tim's illness was. However, renal tubular acidosis (type 1), which is a type of kidney failure causing the blood to become acidic, has been proposed as one possibility,[5] another being rickets (caused by a lack of Vitamin D).[5] Either illness was treatable during Dickens' lifetime, but fatal if not treated, thus following in line with the comment of the Ghost of Christmas Present that Tiny Tim would die "only if the present remain unchanged".

negative: Ghosts of Girlfriends Past Ghosts of Girlfriends Past features a wedding day and the day before, rather than the familiar Christmas and Christmas Eve from A Christmas Carol. The three ghosts share similar appearances with the original descriptions, and the film shares the traditional plot points from the book.

negative: Ebenezer Scrooge While he is preparing to go to bed, he is visited by the ghost of his business partner, Jacob Marley, who had died seven years earlier (1836) on Christmas Eve. Like Scrooge, Marley had spent his life hoarding his wealth and exploiting the poor, and, as a result, is damned to walk the Earth for eternity bound in the chains of his own greed. Marley warns Scrooge that he risks meeting the same fate and that as a final chance at redemption he will be visited by three spirits of Christmas: Past, Present and Yet-to-Come.

negative: A Christmas Carol The first of the spirits, the Ghost of Christmas Past, takes Scrooge to Christmas scenes of Scrooge's boyhood and youth, reminding him of a time when he was more innocent. The boyhood scenes portray Scrooge's lonely childhood, his relationship with his beloved sister Fan, and a Christmas party hosted by his first employer, Mr. Fezziwig, who treated Scrooge like a son. They also portray Scrooge's neglected fiancÃ©e Belle, who ends their relationship after she realises that Scrooge will never love her as much as he loves money. Finally, they visit a now-married Belle with her large, happy family on a recent Christmas Eve.

negative: A Christmas Carol (2009 film) In 1843, on Christmas Eve, Ebenezer Scrooge, a miserly old moneylender at a London counting house, does not share the merriment of Christmas. He declines his cheerful nephew Fred Holywell's invitation to a Christmas dinner party, and rejects two gentlemen's offer to collect money for charity. His loyal employee Bob Cratchit asks Scrooge to allow him to have a day off on Christmas Day to spend time with his family, to which Scrooge reluctantly agrees before leaving. In his house, Scrooge is visited by the ghost of his deceased business partner Jacob Marley, who warns him to repent his wicked ways or he will be condemned in the afterlife like he was, carrying heavy chains forged from his own greediness. Jacob informs Scrooge that three spirits will visit to guide him out of his misery.


query: what goes on the bottom of shepherd's pie

positive: Shepherd's pie Shepherd's pie or cottage pie is a meat pie with a crust of mashed potato.[1][2][3][4][5]

positive: Shepherd's pie The recipe can vary widely. The defining ingredients are minced meat (commonly beef when named cottage pie or lamb when named shepherd's pie), typically cooked in a gravy with onions and sometimes other vegetables, such as peas, celery or carrots, and topped with mashed potato. The pie is sometimes also topped with grated cheese.

positive: Shepherd's pie In early cookery books, the dish was a means of using leftover roasted meat of any kind, and the pie dish was lined with mashed potato as well as having a mashed potato crust on top.[8][9]

negative: Shepherd's pie Other mashed-potato-topped pies include:

negative: Shoofly pie It comes in two different versions: wet-bottom and dry-bottom. The dry-bottom version is baked until fully set and results in a more cake-like consistency throughout. The wet-bottom version is set like cake at the top where it was mixed in with the crumbs, but the very bottom is a stickier, gooier custard-like consistency.[6]

negative: Pie Pies are defined by their crusts. A filled pie (also single-crust or bottom-crust), has pastry lining the baking dish, and the filling is placed on top of the pastry but left open. A top-crust pie has the filling in the bottom of the dish and is covered with a pastry or other covering before baking. A two-crust pie has the filling completely enclosed in the pastry shell.  Shortcrust pastry is a typical kind of pastry used for pie crusts, but many things can be used, including baking powder biscuits, mashed potatoes, and crumbs.

negative: Apple pie The basis of Dutch apple pie is a crust on the bottom and around the edges. This crust is then filled with pieces or slices of apple, usually a crisp and mildly tart variety such as Goudreinet or Elstar. Cinnamon and sugar are generally mixed in with the apple filling. Atop the filling, strands of dough cover the pie in a lattice holding the filling in place but keeping it visible or cover the pie with crumbs. It can be eaten warm or cold, sometimes with a dash of whipped cream or vanilla ice cream. In the US, "Dutch apple pie" refers specifically to the apple pie style with a crumb, streusel, topping.[13][14]

negative: Buttermilk pie 1 deep dish pie shell (fresh or frozen) poke holes all around bottom to prevent bubbling

negative: Pie Pot pies with a flaky crust and bottom are also a popular American dish, typically with a filling of meat (particularly beef, chicken, or turkey), gravy, and mixed vegetables (potatoes, carrots, and peas).  Frozen pot pies are often sold in individual serving size.

negative: Apple pie An apple pie is a pie or a tart, in which the principal filling ingredient is apple. It is, on occasion, served with whipped cream or ice cream on top, or alongside cheddar cheese. The pastry is generally used top-and-bottom, making it a double-crust pie; the upper crust may be a circular or a pastry lattice woven of crosswise strips. Depending on the baker's preference, the bottom of the double-crust may be baked first (before baking the whole pie) to prevent the bottom from getting soggy.[1] Exceptions are deep-dish apple pie, with a top crust only, and open-face Tarte Tatin. The apple pie is one of the United States' signature comfort foods.

negative: Shoofly pie A Montgomery pie is similar to a shoofly pie, except lemon juice is usually added to the bottom layer and buttermilk to the topping. Treacle tart is a pie with a filling made from light treacle.

negative: Pub Quality dropped but variety increased with the introduction of microwave ovens and freezer food. "Pub grub" expanded to include British food items such as steak and ale pie, shepherd's pie, fish and chips, bangers and mash, Sunday roast, ploughman's lunch, and pasties. In addition, dishes such as burgers, chicken wings, lasagne and chilli con carne are often served.[78][79] Some pubs offer elaborate hot and cold snacks free to customers at Sunday lunchtimes, to prevent them getting hungry and leaving for their lunch at home.

negative: Pieing One additional option is allowing the person who has purchased or won the opportunity to use the pie to also fill it, usually with a variety of extremely messy dessert toppings: chocolate, cherries, caramel sauce, strawberry sauce, etc. Plastic bags for the victim to protect their clothing and hair are optional. Witnesses standing too close to the victim(s) may be splattered.

negative: Potato In the UK, potatoes form part of the traditional staple fish and chips. Roast potatoes are commonly served with a Sunday roast, and mashed potatoes form a major component of several other traditional dishes such as shepherd's pie, bubble and squeak, and bangers and mash. New potatoes may be cooked with mint but always served with butter.[103]

negative: Sunday roast Left-over food from the Sunday roast has traditionally formed the basis of meals served on other days of the week. For example, meats might be used as sandwich fillings, roast beef may be chopped up with leftover roasted potatoes and some additional onion and then fried in a pan with a bit of oil and desired seasonings until somewhat crispy to make roast beef hash, lamb might be used in the filling for a shepherd's pie, and vegetables might form the basis for bubble and squeak.

negative: Chess pie Recipes vary, but all the variations call for the preparation of a single crust and a filling composed of eggs, butter, granulated sugar, and vanilla. What sets chess pie apart from many other custard pies is the addition of cornmeal. Some recipes also call for corn syrup, which tends to create a thicker consistency.[citation needed]

negative: Australian cuisine The meat pie (minced beef in a beef gravy, enclosed in a baked flaky pastry shell about 10Â cm across) is a well-known party food, often consumed by tradition on AFL Grand Final Day. Popular variants include steak, onion (diced fried onion), potato (mashed potato on top of a traditional pie instead of a pastry top), Indian curry and pepper. An iconic way of serving meat pies is as a "pie floater", on top of a bowl of thick pea soup. Sausage rolls are another popular take away item.

negative: Mashed potato Mashed potato can be served as a side dish, and is often served with sausages in the British Isles, where they are known as bangers and mash. Mashed potato can be an ingredient of various other dishes, including shepherd's and cottage pie, pierogi, colcannon, dumplings, potato pancakes, potato croquettes and gnocchi.

negative: The Sweetness at the Bottom of the Pie The writing style in The Sweetness at the Bottom of the Pie has been described as reminiscent of the "Golden Age of crime writing," influenced by the author's appreciation for the work of Dorothy L. Sayers, Arthur Conan Doyle, Ngaio Marsh, Agatha Christie, G. K. Chesterton, W. J. Burley, and Josephine Tey.[5] Reviewer Lucy Clark compared Bradley's style to that of Agatha Christie, calling The Sweetness at the Bottom of the Pie a "delightfully old-fashioned mystery."[6] Kirkus Reviews compared the book's "intellectual asides" to that of Jonathan Gash.[7]

negative: Pie Meat pies with fillings such as steak, cheese, steak and kidney, minced beef, or chicken and mushroom are popular in the United Kingdom,[9] Australia, South Africa and New Zealand as take-away snacks. They are also served with chips as an alternative to fish and chips at British chip shops.

negative: Pieing On July 26, 2010, the Florida Marlins left fielder Chris Coghlan injured himself while pieing teammate Wes Helms after Helms's single won the game in the bottom of the 11th inning. In response, manager Edwin Rodríguez said that there will be no more such celebratory antics.[47][49]

negative: Pieing In pieing, the goal is usually to humiliate the victim while avoiding actual injury. For this reason the pie is traditionally of the cream variety without a top crust, and is rarely if ever a hot pie. In Britain, a pie in the context of throwing is traditionally referred to as a custard pie. An aluminum pie pan or paper plate filled with whipped cream or shaving foam can substitute for a real pie.

negative: Sweet potato pie It is made in an open pie shell without a top crust. The filling consists of mashed sweet potatoes, evaporated milk, sugar, spices such as nutmeg, and eggs. Other possible ingredients include vanilla or lemon extracts. The baked custard filling may vary from a light and silky to dense, depending on the recipe's ratio of mashed potato, milk and eggs.

negative: The Art of Cookery made Plain and Easy COVER the bottom of your dish or bowl with Naples biscuits broke in pieces, mackeroons broke in halves, and ratafia cakes. Just wet them all through with sack, then make a good boiled custard not too thick, and when cold pour it over it, then put a syllabub over that. You may garnish it with ratafia cakes, currant jelly, and flowers.[4]

negative: How Not to Be Wrong CHAPTER 5, MORE PIE THAN PLATE: This chapter goes in depth with number percentages relating to employment rates, and references political allegations. He emphasizes that “actual numbers in these cases aren’t important, but knowing what to divide by what is mathematics in its truest form”, noting that mathematics in itself is in everything.[10]

negative: Apple pie French style apple pie is very different compared to the American version of the sweet dessert. Instead of it being right side up with crust on top and bottom, it actually is upside down, with the fruit being caramelized. This can be made not only with apples but other fruits or vegetables as well, for example, pears or tomatoes. see Tarte Tatin

negative: Graham cracker Graham cracker crumbs are used to create graham cracker crusts for pies and moon pie, and as a base, layer or topping for cheesecake.[1][12][13][14][15][16][17] Graham cracker pie crusts are also mass-produced in the United States, and consumer versions of the product typically consist of a graham cracker crumb mixture pressed into an aluminum pie pan.[18] The graham cracker is a main ingredient in the preparation of the s'more.[19][20]

negative: What Goes Around... Comes Around â€” VH1's Emily Exton in 2013.[8]

negative: Culture of the United Kingdom Fish and chips are also regarded as a national institution: Winston Churchill called them "the good companions", John Lennon smothered them in tomato ketchup, while George Orwell referred to them as a "chief comfort" of the working class.[280] The meal was created in 1860 in the East End of London by a Jewish immigrant, Joseph Malin, who came up with the idea of combining fried fish with chips.[280] A blue plaque at Oldham's Tommyfield Market marks the 1860s origin of the fish and chip shop and fast food industries.[281] Various meat pies are consumed such as steak and kidney pie, shepherd's pie, cottage pie, Cornish pasty and pork pie. The last of these is consumed cold.

negative: This Morning with Richard Not Judy Ian Pie is the landlord of the Sky pub. In an attempt to attract custom each week he buys a different giant pie which goes wrong and ironically scares the public away. With hilarious consequences.

negative: Eating crow A similar British idiom is to eat humble pie.[2] The English phrase is something of a punâ€”"umbles" were the intestines, offal and other less valued meats of a deer. Pies made of this were said to be served to those of lesser class who did not eat at the king's/lord's/governor's table, possibly following speculation in Brewer's Dictionary of Phrase and Fable but there is little evidence for this. Early references in cookbooks such as Liber Cure Cocorum present a grand dish with exotic spices. Another dish likely to be served with humble pie is rook pie (rooks being closely related to crows). "Pie" is also an antiquated term for the European magpie,[7] a type of crow. There is a similarity with the American version of "umble", since the Oxford English Dictionary defines crow (sb3) as meaning "intestine or mesentery of an animal" and cites usages from the 17th century into the 19th century (e.g., Farley, Lond Art of Cookery: "the harslet, which consists of the liver, crow, kidneys, and skirts)."[8]

negative: Po (river) Pliny (Hist. Nat., iii. 122) also gives the Ligurian name of the Po river as Bodincus, which he translates as "bottomless". The root bod- has been generally analyzed as containing the PIE base *bhu(n)d(h)- seen in Sanskrit budhnah and Avestan buna- "bottom", Greek pythmen "foundation", Latin fundus "bottom", Old Irish bond "sole of the foot". The word Bodincus appears in the place name Bodincomagus, a Ligurian town on the right bank of the Po downstream from todayâ€™s Turin.

negative: Blind-baking Blind baking can be accomplished by different methods. In one technique, the pie crust is lined with aluminium foil or parchment paper, then filled with pastry- or pie weights (sometimes called "baking beans") to ensure the crust retains its shape while baking. Pie-weights are available as ceramic or metal beads, but rice, dried peas, lentils, beans or other pulses can be used instead. When using this method for a fully baked crust, the weights are removed before the pre-baking is complete in order to achieve a browned crust.[3] Another technique dispenses with weights by placing a second pie tin on top of the crust, then inverting the tins to bake. In this method, the crust browns between the tins.[1] A further simplified technique involves piercing the crust repeatedly with the tines of a fork to produce small holes, allowing steam to escape and preventing the crust from bubbling up, but that does not work with soft doughs such as pâte sucrée.[2]

negative: Danish cuisine Holy Saturday  the traditional dish served for lunch is Skidne æg (Dirty eggs),[65] the name referres to fact that the homes were usually dirty on Holy Saturday, as no work and no cleaning or laundry would be done on the two holidays: Maundy Thursday and Good Friday. Skidne æg is medium boiled eggs, served with mustard sauce, cress and ryebread.

negative: Jean Shepherd In late 1960 and early 1961, he did a weekly television show on WOR (channel 9) in New York, but it did not last long. Between 1971 and 1994, Shepherd became a screenwriter of note, writing and producing numerous works for both television and cinema, all based on his originally spoken and written stories. He was the writer and narrator of the show Jean Shepherd's America, produced by Boston Public Television station WGBH for PBS, in which he visited various American locales, and interviewed local people of interest. He used a somewhat similar format for the New Jersey Network TV show Shepherd's Pie. On many of the Public TV shows he wrote, directed and edited entire shows.[citation needed]