Enron Accounting Fault Essay Example for Free

Enron Accounting Fault Essay Enron is frequently given as an example of creative accounting. It is also given as a good example of accounting fraud and insider trading. This is a good example of creative accounting taken too far not many would disagree that it was accounting fraud, although some would say they were just unlucky to get caught. after all, the auditors were Arthur Anderson, at the time one of the most respected auditing firms. Creative Accounting – Example 1 – Creating multiple trading entities The creative accounting involved setting up other entities and then trading with these entities. This is a common practice; many businesses divide their operations into sectors that perform specialist functions and then trade is carried out between these various entities. However, normal applicable accounting standards (GAAP), would require that some sort of financial consolidation is performed and the full picture reported. However, there was a bias to record income, revenue, and profits from transactions with these entities; rather than costs, expenses, and losses. Creative Accounting – Example 2 – Moving business segments offshore Enron created these entities offshore. This is also a common practice in accounting and tax planning. Many businesses do this to reduce the amount of taxes they pay, this can be done legally (tax avoidance) and it can take illegal forms (tax evasion). Offshore entities usually enjoy an enhanced level of privacy, this can make it difficult for local governments and auditors to gain insights into what is going on. Enron appears to have manged to succeed for a long time in hiding what was going on from both auditors, investors, and potential whistle-blowers. If Enron was recording profits, and assuming not much else was happening in these other entities, then these offshore entities would be recording losses. These losses were conveniently recorded away from the financial statements and therefore investors and many staff never new about them. Creative Accounting and Insider Trading The executives didn’t stop here. By using creative accounting and fraud to manipulate profits, they were able to affect the stock price, the next logical and illegal step was to start to trade the stock to benefit from the inside knowledge they had. This is know as insider trading and is illegal in most countries.

The Maasai Culture And Ecological Adaptations Essay -- Maasai Culture

Introduction The Rift Valley in East Africa has been the home of pastoralists for over three thousand years. A number of different tribes migrated to Kenya, grouped by language they include the Cushites derived from Southern Ethiopia, the Nilotes, which include the Maasai, from Southern Sudan, and the Bantu. The Maa speaking people are the group from which the Maasai originated; their expansion southward into the Great Rift Valley began about 400 years ago. The second stage of Maasai expansion involved the emergence of a central Maasai alliance as well as the expansion and differentiation out of the Central Rift Valley. There are numerous Maasai tribes, and we will be primarily discussing the Arusha and Central Maasai. Environmental Aspects The Maasai live throughout north central Tanzania and southern Kenya. Kenya Maasailand is presently located near the coast in the Narok and Kajiado districts. The territory in 1981 measured approximately 39,476 square kilometers. Details on the environment in this area are necessary in order to understand the Maasai people who depend upon it for their survival. The region is typical of arid and semi-arid lands. The Maasailand area has an extremely low amount of surface water, and shallow alkaline soils which proves to be a difficult problem for their cattle-raising practices, and the main reason why they have adapted pastoralism rather than agriculture. The amount of rainfall varies greatly (usually less than 500 mm a year) , with occasional violent storms erupting. The location of the rain may be very specific, effecting a very small area without touching a nearby location. The amount of rainfall fluctuates every year and droughts are frequent. The Maasai have adapted to their livin g co... ...1963 5. Irons, Eugene â€Å"The Pauperization of the Maasai in Kenya† Africa Today pg. 57-65 6. KenyaWeb http://www.kenyaweb.com/people/nilotes/nilotes.html 7. Saitoti, Tepilit Ole The Worlds of a Maasai Warrior University of California Press Berkeley and Los Angeles 1986 8. Sindiga, Isaac â€Å"Fertility Control and Population Growth Among the Maasai† African Studies Review v.27 (Mar. ’84) pp.23-39 1984 9. Spear, Thomas and Richard Waller Being Maasai: Ethnicity and Identity in East Africa James Currey Ltd. London 1993 10. Spear, Thomas Kenya’s Past: An Introduction to Historical Method in Africa Longman Group Limited London 1981 11. Spencer, Paul The Maasai of Matapato: A Study of Rituals of Rebellion Indiana University Press Bloomington and Indianapolis 1988 12. Tigner, Robert L. The Colonial Transformation of Kenya Princeton University Press 1976

China Reflection Paper

We traveled by plane, boat, subway, car, bus, and even a let train. The first day was a long day of travel and we landed In Belong around pm. This was my first time ever being do far from and It was an exciting feeling. Our group was all pretty new with each other, but right away we clicked and started making friendships. After we checked into our hotel we went on our first walk. It was a lot different then and any city I have been and I was excited right away. We had a beer while walking down the street (who knew you could do that) and smoked a cigarette with the group.At this point In time I knew nothing about the people and how they loud treat us, but after buying a beer and one walking up to me right away with a bottle opener after seeing me struggling I knew it was going to be a great trip. Not because of the beer although everyone loves beer, but because of how nice everyone was to us that first three hours we were in Beijing. The first couple days were definitely a culture sho ck. Everything was new! Our tour guide was a little hard to understand and it was a lot hotter than expected. On the first full day I was glad I brought a camera with. We went to the heart of Beijing.The Forbidden City. Attainment square, A bike ride through the oldest part of Belling, a Tea ceremony and to top it off we all got foot massages. This one day set the pace for the whole trip and I think got us all over our culture. I wish however that this day would been a little later in the trip so I could of really understood what was going on the whole time. Lisa was easy to understand after the first day and even started cracking a few jokes. Belong was amazing and my most memorable part was the Great Wall of China. The wall was huge to say the least. It took over 1 million people to build.It hard to explain its size without posting pictures. As soon we approached it and got in it I immediately respected the people who built it. Yeah it's a huge wall. A lot of people don't understa nd that the wall is built on top of basically a mountain ridge. It is only oft high, but If a person falls of they are rolling down the mountain side. Also a lot of people Including myself thought It was flat on top almost like a road. I never knew It was more Like a broken escalator. Once we walked and crawled to the end we were daring enough to explore past the part of the wall that still being kept up and tapped foot on the original wall.In my opinion this was the best part it showed the age and strength of it and how it lasted so many years. I never knew the wall was actually a bad thing for the Chinese. It separated China from the rest of the world and they used all of their recourses building It. I think they could of thought of a better way to keep to Mongolia's out with 1,000,000 people. All the wonders of tea and the health benefits certain teas give you. The ceremony is hard to explain, I could repeat it for you some time with my authentic teapot. I liked owe she explained each kind of tea individually and what temperatures they should be served at.I guess I'm not supposed to put green tea in boiling water†¦ Oops. Another one of the cool things we did in Beijing that I don't think I will ever see again is go to the Pearl Market. This wasn't Just any market the market was strictly for knock-off or look alike items. This market really put my bargaining skills to the test. The market was 4 floors of vendors each floor was as big as the Kirby Lounge. They had everything from pearls to statues. Every vendor started at a price and through his market Ryan and I really honed our bargaining skills.Some of the things we did we questionable, but effective. First things first you have to walk away at least twice. And keep walking the first time. They are really persuasive. They all think that we are â€Å"dumb† Americans and don't really know what the price should be. So Just keep saying a lower price and stand firm on the price. They always can go l ower. Sometimes it takes a good 15 minute argument, but it's satisfying knowing you paid the lowest price possible. Another trick we did which kind of upset a few people was elk to multiple venders. Play the â€Å"Over there well she said this price† game.Those weren't the only awesome things we did in Beijing, but if I talked about them it all it would literally take me three days. After Beijing we went to Tannin. Tannin was amazing. We spent 2 weeks there studying business and visiting businesses. I learned a lot about the Chinese culture in those two weeks from the tours, classes and the people we met. Instead of talking about the businesses and classes I would rather talk about the friends I made there. I learned a lot from them and they are the most memorable part. ICC, Iris, Tony, Niles, Jon, Jason, Lisa, and even Terry the club owner were all great people.Miss ICC was great she was out going and bubbly and really help us break the ice with the other Chinese students wh en we were together. She taught us all about the dating life. She was interested in older men because they were more mature and set in life. I feel like this is a common thing over there. She also talked about how marriage is not considered complete until the guy has a house and a car. Iris was very interesting. Her friends called her Superwoman on the account f that she was great at sports. She even took the time to teach Ryan and I few things about tennis.I don't think there is any hope for me in that sport. Tony was an interesting little guy. He taught us about how is China it is really is frowned upon to fail. That is why there aren't a lot of entrepreneurs there. He also helped me order a few times. He was interested in our gun laws compared to his. I never noticed that it was illegal over there to own a firearm. I Just thought of it as a nonchalant thing. He was very intrigued when I was telling him about hunting and the rights we have as Americans. Niles was awesome we got al ong very well. I don't think you ever met him Dry.L', but he was a world traveler from Germany. He wrestled in Minnesota during high school, went to college in France, studied abroad to China where I met him, on his way to south Asia for a month and then to South Africa for his last semester. He taught me a lot about how to communicate effectively with the Chinese. He had decent mandarin, effectively and how to be really respectful to the Chinese. He kind of inspired me to travel a lot more. Life's too short not to travel the world. Little Jon and Lisa were awesome too. They showed us everything and brought us everywhere.They were basically our guides around Tannin. They taught me about how the schooling and grades were actually set up. They explained that it is really hard to get into college, but once you're there it is basically a pass/fail. They took the time to show us around during their finals week which they would have otherwise spent studying. They broke the stereotype that all Chinese students do is spend their time in the library studying and never have any fun.. They even came out with us a few times and let loose, which was awesome to see. Jason did a good Job showing us around the city and explaining things.He let us have enough room to branch out on our own and explore stuff on our own which I think was the best part. It was cool meeting him and his family. I still remember his contagious laugh after he would crack a Joke. Terry the manager of the club still Heehaws me very once in a while Just to see how America is and how life is. He actually seems like a pretty nice person. After we left Tannin it was a sad goodbye, but it was exciting to start traveling again 2 weeks was plenty enough time to spend in the city of Tannin. The next city we went to was Wax. We met our new tour guide there named Joe.He went to school for Tourism and English and was originally from Wax. In Wax we visited the Tiger Hill pagoda which was one of the most beautiful p laces we had visited in my opinion and a Tea pot museum. The pagoda stood 7 stories tall and was built to honor and emperor. The emperor was said to have been buried with 7,000 swords. Wax stands for no more Iron. Wax used to be full of iron and was fought over because of it. It used to be a battle ground because of this precious metal, but once it was gone the city was named Wax Just to make sure no one would come back. It's hard to explain the beauty of all these laces.I guess that's why I took almost 1,000 pictures. The Tea Pot Museum was amazing. I love interesting facts and learning about random things like the teapot. The tea pots in it represented Chinese culture and history. People dedicated their lives to the art of Tea Pot making and we learned about the process of how the pots were made, History of the material, what makes a good quality Pot, and how they should be properly used. I had to buy one. I bought the 2nd lowest grade of pot, but it is the most traditional. It do esn't drip and can be perfectly balanced in water. After Wax we went to Ouzos then Hangout.One was known for its green tea and the other for silk. I had to buy some of both. They made great gifts for my girlfriend.. I could go on and on about the shows, tours and places we went, but I would be writing for over a month. I will have to end my reflection by talking about the food. The food was amazing I had the expectation that I would like it, I never thought I would miss it. In fact I'm pretty sure I gained a few pounds over there from it. Lets start with the breakfast. The breakfasts we had we usually at the hotel, which in America means a few bagels and cold cereal.In China is was pretty awesome most places we went had everything a person could think of and more. One place even had sushi. The breakfasts were pretty Americanizes in my opinion. They had the standard Chinese food a person could get here. The best lunch I had was at the dumpling place you brought us to. That place was amazing I wish Duluth had a place cooked. The dinners were interesting as well. They were all family style around a round table Which I am not used to. Also a big difference is the size of plate a person gets. The Pates in China Are comparable too Tea cup plate.

How to Conjugate the Italian Verb Sentirsi

Sentirsi is the reflexive mode of the verb sentire, which, among others, means to taste, to smell, to hear, and to perceive. It is a regular  third-conjugation verb, and in its reflexive mode (requiring the auxiliary essere and a  reflexive pronoun) it means to feel. Sentirsi is used in Italian to express ones most intimate feelings, not only physical—to not feel well, say—but also deeply emotional: fear and love, comfort and discomfort, and the sense of being able or unable; also to feel up to something and to feel at home. To name a few: sentirsi sicuri di sà © (feel self-confident), sentirsi male (to feel ill or sick or badly), sentirsi offesi (to feel offended), sentirsi un nodo alla gola (to feel a lump in ones throat), sentirsi capace (to feel able), sentirsi tranquillo (to be at peace, calm), and sentirsi disposto (to feel willing). (Do not confuse this sentirsi with the reciprocal sentirsi, which means to hear from one another.) Because of its emotional range, its hard to go five minutes in Italian without using or hearing this verb. Lets take a look at the conjugation, with some short examples, to see how you can use this verb to express what youre feeling. Indicativo Presente: Present Indicative The presente sentire is what you use to describe how you are feeling today: mi sento male—I feel badly—or mi sento benissimo, or mi sento felice. It is also what you use to describe if you are feeling sick and you need a doctor: mi sento svenire (I feel faint), mi sento la nausea (I feel nauseous), mi sento la febbre (I feel feverish), or non mi sento le mani (I dont feel my hands). Io mi sento Oggi mi sento bene. Today I feel well. Tu ti senti Come ti senti? Ti senti male? How do you feel? Do you feel sick? Lui, lei, Lei si sente Si sente felice. He/she feels happy. Noi ci sentiamo Oggi ci sentiamo forti. Today we feel strong. Voi vi sentite Adesso vi sentite fiacchi. Now you feel weak. Loro, Loro si sentono Si sentono libere. They feel free. Indicativo Imperfetto: Imperfect Indicative The imperfetto is the (appropriately named) imperfect tense of the past: you were feeling badly yesterday for some time and now you feel fine—ieri non mi sentivo bene ma adesso sto meglio—or you felt clumsy or lost in the past, as a child, repeatedly or for an undefined period of time. Mi sentivo sempre persa. Or you felt serene for an undefined period of time in the past. Mi sentivo serena a Parigi. Io mi sentivo Ieri mi sentivo bene. Yesterday I was feeling well. Tu ti sentivi Ti sentivi male prima? Were you feeling sick earlier? Lui, lei, Lei si sentiva Si sentiva felice con lei. He felt happy with her. Noi ci sentivamo Quando eravamo piccoli ci sentivamo forti. When we were little we felt strong. Voi vi sentivate Prima vi sentivate fiacchi; adesso siete forti. Earlier you were feeling weak; now you are strong. Loro, Loro si sentivano Quando lavoravano con te si sentivano libere. When they worked with you they felt free. Indicativo Passato Prossimo: Present Perfect Indicative With the passato prossimo you are describing how you felt in a specific recent moment that is now passed: when you spilled wine on your friend yesterday or last week, you felt guilty—mi sono sentito in colpa; or yesterday you felt suddenly sick or sick for two specific hours and now you are fine. Mi sono sentita male al cinema: I felt sick at the movies. It was an ordeal, and now it is finished. Of course, remember, since we are using sentire in its reflexive form sentirsi here, this construction gets the auxiliary essere in the present and the past participle sentito/a/i/e. Io mi sono sentito/a Dopo il viaggio mi sono sentita bene. I felt well after the trip. Tu ti sei sentito/a Ti sei sentito male al cinema? Did you feel sick at the movies? Lui, lei, Lei si à ¨ sentito/a Si à ¨ sentito felice a casa mia. He felt happy at my house. Noi ci siamo sentiti/e Ci siamo sentiti forti dopo la gara. We felt strong after the race. Voi vi siete sentiti/e Dopo la gara vi siete sentiti fiacchi. You felt weak after the race. Loro, Loro si sono sentiti/e Le bambine si sono sentite libere con te ieri. The girls felt free with you yesterday. Indicativo Passato Remoto: Remote Past Indicative In the passato remoto you are talking of feelings of long ago—the things of reminiscences, memories, and stories. Io mi sentii Mi sentii in colpa per molti anni. I felt guilty for many years. Tu ti sentisti Ricordi, ti sentisti male quella volta a Parigi. Remember, you felt sick that time in Paris. Lui, lei, Lei si sentà ¬ Quando il nonno vinse la gara, per una volta si sentà ¬ trionfante. When Grandpa won the race, for once he felt triumphant. Noi ci sentimmo Ci sentimmo forti dopo il viaggio. We felt strong after the trip. Voi vi sentiste Quella volta, nel 1956, vi sentiste fiacchi dopo la gara. That time, in 1956, you felt weak after the race. Loro, Loro si sentirono In tutti quegli anni da sole le bambine si sentirono libere. In all those years by themselves, the girls felt free. Indicativo Trapassato Prossimo: Past Perfect Indicative With sentirsi, the trapassato prossimo or past perfect is the tense of how you felt in the past in relation to another event also in the past, all within a story or a memory. You had felt great after eating at your favorite restaurant in Rome. Remember? And then something else happened. And now its all gone. In this compound tense, it uses the auxiliary essere in the imperfetto and your past participle sentito/a/i/e. Io mi ero sentito/a Dopo essere venuta a Roma mi ero sentita benissimo. After coming to Rome, I had felt very well. Tu ti eri sentito/a Ti eri sentito male dopo aver mangiato gli asparagi. Ricordi? You had felt sick after eating the asparagus. Remember? Lui, lei, Lei si era sentito/a Si era sentito felice anche prima di incontrarti. He had already felt happy even before meeting you. Noi ci eravamo sentiti/e Ci eravamo sentiti forti dopo la gara, ricordi? We had felt strong after the race, remember? Voi vi eravate sentiti/e Vi eravate sentite fiacche dopo aver dato l'esame. You had felt weak after taking your exam. Loro, Loro si erano sentiti/e Si erano sentite libere dopo aver lavorato con te. They had felt free after working with you. Indicativo Trapassato Remoto: Preterite Perfect Indicative The trapassato remoto is a literary or storytelling tense. It deals with something that happened just before something else happened a very long time ago. For example: Right after grandmother felt better, they resumed their cross-country trek—all back in 1927. It is unlikely you will use it much in daily life; however, as you advance, it is good to be able to recognize it. Io mi fui sentito/a Quando mi fui sentito meglio ripartimmo. When I had felt better we left. Tu ti fosti sentito/a Quando ti fosti sentita male ci fermammo. When you had felt sick we stopped. Lui, lei, Lei si fu sentito/a Quando si fu sentito meglio ripartà ¬. When he had felt better he left. Noi ci fummo sentiti/e Quando ci fummo sentite forti, ripartimmo. When we had felt strong we left. Voi vi foste sentiti/e Quando vi foste sentiti fiacchi, mangiammo. When you had felt weak we ate. Loro, Loro si furono sentiti/e Quando si furono sentite libere tornarono a casa. After they had finally felt free, they returned home. Indicativo Futuro Semplice: Simple Future Indicative In the futuro are, quite simply, your feelings of tomorrow. Io mi sentirà ² Domani mi sentirà ² bene. Tomorrow I will feel well. Tu ti sentirai Dopo ti sentirai meglio. Later you will feel better. Lui, lei, Lei si sentirà   Dopo l'esame si sentirà   felice. After the exam he/she will feel happy. Noi ci sentiremo Ci sentiremo forti dopo aver mangiato. After having eaten we will feel strong. Voi vi sentirete Vi sentirete fiacchi dopo la corsa. You will feel weak after the race. Loro, Loro si sentiranno Si sentiranno libere in vacanza. They will feel free on vacation. Indicativo Futuro Anteriore: Future Perfect Indicative The futuro anteriore speaks to something that will happen in the future after something else has happened: what you will feel, say, after you will have learned all these verb tenses. It is formed with the future of the auxiliary and the past participle. In English it is not used much (English-speakers just use the simple future) but in Italian it is, at least by the most proper speakers. Io mi sarà ² sentito/a Dopo che mi sarà ² sentito meglio partiremo. After I will have felt better we will leave. Tu ti sarai sentito/a Dopo che ti sarai sentita bene ti porterà ² fuori. After you will have felt well I will take you outside. Lui, lei, Lei si sarà   sentito/a Quando si sarà   sentita preparata, darà   l'esame. After she will have felt prepared, she will take her exam. Noi ci saremo sentiti/e Ci sposeremo dopo che ci saremo sentiti sicuri. We will get married after we will have felt sure. Voi vi sarete sentiti/e Dopo che avrete imparato i verbi e vi sarete sentiti pià ¹ sicuri, andremo in Italia. After you will have learned all these verbs and you will have felt more assured, we will go to Italy. Loro, Loro si saranno sentiti/e Quando si saranno sentite libere, torneranno a casa. After they will have felt free, they will return home. Congiuntivo Presente: Present Subjunctive As you know, the subjunctive covers the world of thought, wish, fear, eventuality, possibility, and such. Hence, it is used with the verbs that express that world: to think (pensare), to believe (credere), to fear (temere), to wish (desiderare or volere), to doubt (dubitare), to have the impression that (avere limpressione), and such terms as benchà © and sebbene—although—and à ¨ possibile. The congiuntivo presente deals with those constructions and verbs in the present: I wish for you to feel happy today: che tu ti senta. Che io mi senta Mia madre pensa che io mi senta bene. My mother thinks I am feeling well. Che tu ti senta Temo che tu ti senta male. I fear that you feel sick. Che lui, lei, Lei si senta Non à ¨ possibile che lui si senta solo con tutti gli amici che ha. It's not possible that he feels alone with all the friends he has. Che noi ci sentiamo Sebbene ci sentiamo forti, non vogliamo correre. Although we feel strong, we don't want to run. Che voi vi sentiate Benchà © vi sentiate fiacchi non volete mangiare. Though you feel weak, you still don't want to eat. Che loro, Loro si sentano Ho l'impressione che si sentano libere qui. I have the impression that they feel free here. Congiuntivo Imperfetto: Imperfect Subjunctive With the imperfetto congiuntivo, the same rules apply but everything is in the past: the feeling and the surrounding actions. I feared that you felt lonely: che tu ti sentissi. Che io mi sentissi Mia madre pensava che mi sentissi bene. My mother thought I was feeling well. Che tu ti sentissi Temevo che tu ti sentissi male. I thought that you were feeling sick. Che lui, lei, Lei si sentisse Non era possibile che lui si sentisse solo. I thought he felt happy. Che noi ci sentissimo Sebbene ci sentissimo forti non abbiamo corso. Though we felt strong we didn't run. Che voi vi sentiste Benchà © vi sentiste fiacche non avete mangiato. Though you felt weak you did not eat. Che loro, Loro si sentissero Avevo l'impressione che si sentissero libere qui. I was under the impression that they felt free here. Congiuntivo Passato: Past Subjunctive The congiuntivo passato is a compound tense made with the present subjunctive of your auxiliary and the past participle. The wishing or fearing is in the present and the main action in the past. With sentirsi, I fear (now) that you felt sad (yesterday): che tu ti sia sentito. Che io mi sia sentito/a Mia madre pensa che mi sia sentita meglio. My mother thinks that I felt better. Che tu ti sia sentito/a Non credo che tu ti sia sentito male ieri. I don't believe that you felt sick yesterday. Che lui, lei, Lei si sia sentito/a Non à © possibile che lui si sia sentito solo con tutti gli amici. It's not possible that he felt alone with all of his friends. Che noi ci siamo sentiti/e Benchà © ci siamo sentite forti non abbiamo corso. Though we felt strong we didn't run. Che voi vi siate sentiti/e Penso che vi siate sentiti fiacchi perchà © non avete mangiato. I think you felt weak because you didn't eat. Che loro, Loro si siano sentiti/e Penso che si siano sentite libere qui. I think they felt free here. Congiuntivo Trapassato: Past Perfect Subjunctive The congiuntivo trapassato is another compound tense, made of the imperfetto congiuntivo of the auxiliary and the past participle: che tu ti fossi sentito. Feelings and actions in the main and secondary clauses happened in different times in the past. I feared that you had felt, or I had feared that you had felt. Che io mi fossi sentito/a Mia madre pensava che mi fossi sentita bene. My mother thought I had felt well. Che tu ti fossi sentito/a Pensavo che tu ti fossi sentito male. I thought you had felt sick. Che lui, lei, Lei si fosse sentito/a Non era possibile che lui si fosse sentito solo. It was not possible that he had felt happy. Che noi ci fossimo sentiti/e Benchà © ci fossimo sentite forti non abbiamo corso. Though we had felt strong, we didn't run. Che voi vi foste sentiti/e Temevo che vi foste sentite fiacche. I thought you had felt weak. Che loro, Loro si fossero sentiti/e Avevo l'impressione che si fossero sentite libere. I thought they had felt free. Condizionale Presente: Present Conditional The condizionale presente of sentirsi follows the regular conditional pattern. I would feel better: mi sentirei. Io mi sentirei Mi sentirei bene se mangiassi. I would feel well if I ate. Tu ti sentiresti Non ti sentiresti male se mangiassi. You wouldn't feel sick if you ate. Lui, lei, Lei si sentirebbe Si sentirebbe felice se mangiasse. He would feel happy if he ate. Noi ci sentiremmo Ci sentiremmo forti se mangiassimo. We would feel strong if we ate. Voi vi sentireste Non vi sentireste fiacche se mangiaste. You wouldn't feel weak if you ate. Loro, Loro si sentirebbero Si sentirebbero libere se restassero qui. They would feel if they stayed here. Condizionale Passato: Perfect Conditional The condizionale passato is a compound tense formed with the present conditional of the auxilary and the past participle. I would have felt better: mi sarei sentito. Io mi sarei sentito/a Mi sarei sentito bene se avessi mangiato. I would have felt well if I had eaten. Tu ti saresti sentito/a Non ti saresti sentito male si avessi mangiato You would not have felt sick if you had eaten. Lui, lei, Lei si sarebbe sentito/a Si sarebbe sentito felice se avesse mangiato. He would have felt happy had he eaten. Noi ci saremmo sentiti/e Ci saremmo sentite forti se avessimo mangiato. We would have felt strong had we eaten. Voi vi sareste sentiti/e Non vi sareste sentite fiacche se aveste mangiato. You would not have felt weak had you eaten. Loro, Loro si sarebbero sentiti/e Si sarebbero sentite libere se fossero rimaste qui. They would have felt free had they stayed here. Imperativo: Imperative Tu sentiti Sentiti meglio! Feel better! Noi sentiamoci Sentiamoci forti domani! Let's feel strong tomorrow! Voi sentitevi Sentitevi meglio! Feel better! Infinito Presente Passato: Present Past Infinitive Sentirsi Sentirsi bene à ¨ una gioia. To feel good is a joy. Essersi sentito Essersi sentiti meglio à ¨ stata una gioia. To have felt better has been a joy. Participio Presente Passato: Present Past Participle Sententesi (never used) -- Sentitosi Sentitosi umiliato, l'uomo se ne andà ². Humbled, the man left. Gerundio Presente Passato: Present Past Gerund Sentendosi Sentendosi male, l'uomo se ne andà ². Feeling badly, the man left. Essendosi sentito Essendosi sentito male, l'uomo se n'era andato. Having felt badly, the man had left. Good Expressions to Know Sentirsi a proprio agio and sentirsi in vena mean to be at ease/comfortable and to be in the mood. As you might imagine, they are frequently used: Non mi sento a mio agio qui. I dont feel at ease/comfortable here.Ci siamo subito sentiti a nostro agio qui. We immediately felt comfortable here.Dopo il funerale non ci siamo sentiti in vena di festeggiare. After the funeral, we didnt feel in the mood for partying.Mio padre non à ¨ in vena di scherzi oggi. My father is not in the mood for jokes today. Sentirsi di and Sentirsela: To Feel up to Something Coupled with di and another verb, sentirsi means to feel like doing something, or to feel able to do something, or have it in you to do something. For example, sentirsi di amare, sentirsi di poter fare, sentirsi di andare: Caterina non si sente di amare Luigi. Caterina does not feel that she loves Luigi.Non mi sento di andare a vedere il museo. I dont feel like going to see the museum today.Non mi sarei sentita di vedervi se mi fossi sentita ancora la febbre. I would not have felt like seeing you had I still felt a fever. Used in that way, sometimes the something that we feel like doing or not doing is wrapped up in the pronoun la, and sentirsi becomes one of those double-pronominal verbs in the form of sentirsela. Used that way, sentirsela really means to have it (or not have it) in you to do something. For example: Non me la sento di andare a Siena oggi; sono troppo stanca. I dont have it in me to go to Siena today; I am too tired.Te la senti di aiutarmi? Do you feel up to helping me?Carla non se la sente di dire unaltra bugia a sua mamma, quindi non viene. Carla doesnt have it in her to tell her mother another lie, so she is not coming.