Ethic In Psychotheraphy “Easily within our reach” Free Essays

Barnett, J. E. (2008) The moral act of psychotherapy: effectively inside our compass. We will compose a custom exposition test on Ethic In Psychotheraphy â€Å"Easily inside our reach† or then again any comparative theme just for you Request Now Diary of Clinical Psychology, 64(5), 569-575. The fundamental motivation behind this article is†¦ [State as precisely as conceivable the author’s reason (objective, expectation, wanted result) for composing this article] To illuminate psychotherapists that with all the various methodologies a situations they manage that they need to consistently pass by the APA morals codes and the state laws a consistently secure your customers and yourself. The issue to be tackled is†¦ [Identify the issue or issue the writer is tending to in this article] In regular day to day existence we have moral difficulty issues, however when you’re in psychotherapists shoes you need to observe how you address these issue. You need to pass by the APA ethic codes and the state laws. The perspective of the writer is†¦ [Identify the author’s position or perspective in this article; who or what gathering does he represent?] Psychotherapists can embrace to a few techniques in their endeavors to rehearse morally, these incorporate positive or optimistic morals, chance administration, and guarded practice. (Barnett, 2007) The data the creator gives to help his position is†¦ [How do we know there is an issue? What proof is there that this difficult exists? ] The creator J. E Barnett has a few diverse psychotherapists’ case models, for example, â€Å"Informed Consent to Psychotherapy: Protecting the Dignity and Respecting the Autonomy of Patients†; â€Å"Can You Keep a Secret? Secrecy in Psychotherapy† and other â€Å"Psychotherapy Termination: Clinical and Ethical Responsibilities. To show you these diverse moral predicament issues. The principle conclusion[s] in this article are†¦ [Identify the key ends or answers for the issue the writer gives in this article] To give a strong establishment to moral practice. Furthermore, how to make an effort not to forestall these quandaries, how to react to these kinds of problems and to check the ethic of codes and the laws and to secure you and all the more critically your customer. In the event that we acknowledge the author’s line of thinking, the suggestions are†¦ [What conceivable or likely results does the author’s contention infer for the act of psychotherapy? ] For psychotherapists to consistently serve the eventual benefits of each psychotherapist and much progressively significant , the eventual benefits of our customers. Step by step instructions to refer to Ethic In Psychotheraphy â€Å"Easily inside our reach†, Papers Ethic In Psychotheraphy â€Å"Easily inside our reach† Free Essays Barnett, J. E. (2008) The moral act of psychotherapy: effectively inside our range. We will compose a custom exposition test on Ethic In Psychotheraphy â€Å"Easily inside our reach† or then again any comparable subject just for you Request Now Diary of Clinical Psychology, 64(5), 569-575. The principle reason for this article is†¦ [State as precisely as conceivable the author’s reason (objective, goal, wanted result) for composing this article] To educate psychotherapists that with all the various systems an issues they manage that they need to consistently pass by the APA morals codes and the state laws a consistently ensure your customers and yourself. The issue to be tackled is†¦ [Identify the issue or issue the writer is tending to in this article] In regular day to day existence we have moral predicament issues, yet when you’re in psychotherapists shoes you need to observe how you address these issue. You need to pass by the APA ethic codes and the state laws. The perspective of the writer is†¦ [Identify the author’s position or perspective in this article; who or what gathering does he speak to? Psychotherapists can receive to a few techniques in their endeavors to rehearse morally, these incorporate positive or optimistic morals, hazard the board, and guarded practice. (Barnett, 2007) The data the creator gives to help his position is†¦ [How do we know there is an issue? What proof is there that this difficult exists? BusinessThe creator J. E Barnett has a few diverse psychotherapists’ case models, for example, â€Å"Informed Consent to Psychotherapy: Protecting the Dignity and Respecting the Autonomy of Patients†; â€Å"Can You Keep a Secret? Privacy in Psychotherapy† and other â€Å"Psychotherapy Termination: Clinical and Ethical Responsibilities. To show you these distinctive moral issue issues. The primary conclusion[s] in this article are†¦ [Identify the key ends or answers for the issue the writer gives in this article] To give a strong establishment to moral practice. What's more, how to make an effort not to forestall these predicaments, how to react to these kinds of quandaries and to check the ethic of codes and the laws and to secure you and all the more critically your customer. On the off chance that we acknowledge the author’s line of thinking, the suggestions are†¦ [What conceivable or plausible results does the author’s contention infer for the act of psychotherapy? ] For psychotherapists to consistently serve the eventual benefits of each psychotherapist and significantly progressively significant , the eventual benefits of our customers. The most effective method to refer to Ethic In Psychotheraphy â€Å"Easily inside our reach†, Papers

Religious Life of Planet Earth Essay Example | Topics and Well Written Essays - 750 words

Strict Life of Planet Earth - Essay Example At long last, in customary functions, individuals from Ghana in Africa were noted to talk with conventional clerics who go about as the connection among individuals and their divine beings (Brahm, 2005). This demonstrates the presence of some religion that causes individuals to accept that these ministers spoke to them before a higher force. The spot of religion among the social orders in the Earth would be supposed to be mind boggling, fitting into social association all in all and predominantly working in every one of its part. Religion assumes a basic job in satisfying mental needs. It enables individuals to stand up to death and clarify it. It assuages them of nerves and fears of the obscure. During life’s emergencies such during genuine sickness, people would go to religion to facilitate their pressure. It guides people in settling on life’s choice, making them comprehend what to do and at what time, in this way giving the genuinely necessary mental alleviation. Re ligion additionally serves to satisfy the social needs of people. It strengthens bunch standards henceforth achieving social homogeneity. This consistency of conviction assumes a basic job in fortifying gathering personality and restricting individuals together. Hamilton (2010) further notes that religion sacralises standards and by advancing gathering objectives, it makes social request real. It assumes a significant job in giving personality. At long last, the social control capacity of religion has been valued, characterizing what might be considered as off-base or right. Legitimate activities procure endorsement from divine beings while illegitimate activities could cause extraordinary revenge. For instance, Quran, the holy content of Islam gives a rundown of wrongdoings which whenever submitted would prompt discipline and portrays everyday undertakings such the particular nourishments to eat. In any case, there have been other... The spot of religion among the social orders in the Earth would be supposed to be perplexing, fitting into the social association in general and predominantly working in every one of its parts. Religion assumes a basic job in satisfying mental needs. It enables individuals to stand up to death and clarify it. It eases them of nerves and fears of the obscure. During life’s emergencies such during genuine sickness, people would go to religion to facilitate their pressure. It guides people in settling on life’s choice, making them recognize what to do and at what time, along these lines giving the genuinely necessary mental alleviation. Religion likewise serves to satisfy the social needs of people. It strengthens bunch standards henceforth realizing social homogeneity. This consistency of conviction assumes a basic job in fortifying gathering personality and restricting individuals together. Hamilton (2010) further notes that religion sacralizes standards and by advancing gathering objectives, it makes social request genuine. It assumes a significant job in giving character. At last, the social control capacity of religion has been valued, characterizing what might be considered as off-base or right. Legitimate activities win endorsement from divine beings while improper activities could cause powerful reprisal. For instance, Quran, the holy content of Islam gives a rundown of wrongdoings which whenever submitted would prompt discipline and depicts unremarkable undertakings such the particular nourishments to eat.Nonetheless, there have been different understandings of religion that conflicts with the functionalist approach.

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Jane Eyre By Charlotte Bronte - 1374 Words

Jane Eyre by Charlotte Bronte Within the specter of the Gothic fictions arises the atmosphere of gloom, terror, and mystery with some elements of uncanny challenging reality. One major characteristic function of the Gothic fictions is to open the fiction to the realm of the irrational and perverse narratives, obsessions, and nightmarish terrors that hide beneath the literally civilized mindset in order to demonstrate the presence of the uncanny existing in the world known rationally through experience. At certain points, the interactions between the conventions of the Gothic fictions with other thematic, ideological, and/or symbolic functions of the narrative would rather be challenging. However, though the analysis of Jane Eyre written by†¦show more content†¦An example of their hatred towards her was when on one day John became angered to find Jane reading one of his books, takes the book away, and throws it at her. Finding this treatment intolerable, Jane fights back. She is blamed for the conflagrati on and sent to the red-room, the place where her kind Uncle Reed died. In this frightening room, Jane thinks she sees her uncle s ghost and begs to be set free. Her Aunt Reed refuses, insisting Jane remain in her prison until she learns complete submissiveness (Brontà « Dunn 13-20). However, amidst all these, she grows in strength and successful at school, after which she becomes a governess. The progression of Jane continues until she falls into a love affair with Edward who later deceives her. Within the foreplays of weaknesses, emotional distress, and downgraded morale, she goes to Marsh End, where she regains her strength, purpose, and zeal in spirituality as well as her own determination and strength. At the end of everything, Jane becomes stronger, independent, and self-determined to continue progressing to even better heights of excellence like men. The opening chapter sets the primal themes of class conflict and gender differences. Jane feels isolated from the Reed’s family. There seems to be in no man s land between the upper classes and a servant. By John p. murderer, slave driver, Roman Emperor

Graphology Essay example - 563 Words

Graphology Graphology, also known as Writing Psychology, it is the study of handwriting. Very old and still in use today, it is supposed to reveal a persons attributes from their handwriting. But you can ask yourselves, how this is done? What does a graphologist look at when in analyzing your handwriting? There are five important aspects the analyzer will examine: first he will examine the dimensions of the letter; their height and width. Next he will analyze the form of the writing; then inclination, pressure applied when writing, and finally if your writing forms attached or detached letters. Dimensions: The average height of handwriting is five millimeters. As a reference point the lines on a typical loose-leaf piece of†¦show more content†¦Angular: angular writing is formed by aggressive movements and is graceless. The writer is stubborn. He will not compromise his ideas and convictions. Ovals: closed ovals of the letters a-d-g-o-q are an indication of discretion. On the contrary, open ovals indicate a person willing to speak of their personal affairs. If the oval opens to the right, the writer is very spontaneous. If the oval opens to the left, the writer has need to speak however is somewhat reserved. If the oval is open towards the bottom, this might demonstrate pure hypocrisy. Inclination of handwriting: Yet another technique in analyzing handwriting is whether the handwriting inclines to the left or to the right. Writing leading to the right is the most spontaneous. The writer obeys docilely his feelings and instincts, and he is affectionate. He is easily influenced. Writing which leans to the left gives the impression of being artificial. The writer may be hesitant in what he writes. His attitude is distant and cold. He may be masking his true feelings. Pressure applied: When writing, if the writer presses lightly on the paper we can deduce that the person is shy, timid, not very sensual, and often of delicate health. However, if the writer presses forcefully, such as I do, one can deduce that the writer is active and well balanced. He has a strong personality and good health. His sensuality is pronounced but normal. He is realistic. Attached or detachedShow MoreRelated Handwriting: More than Just Ink [Graphology] Essay5334 Words   |  22 Pages nbsp;nbsp;nbsp;nbsp;nbsp;Handwriting analysis is also known as graphology. Graphology is defined as the study of handwriting, especially as used to infer a persons character. The interest in handwriting as an expression of personality is as old as the practice itself. â€Å"Chinese philosophers have been fascinated with handwriting since ancient times and have been especially interested in the distinct styles of calligraphy produced by different writers† (Sackheim,1990, p. xv-xvi). The first methodicalRead MoreMy Handwriting Is A Strong Indicator Of Your Personality873 Words   |  4 Pagesâ€Å"plausible†. I say this because there are many ways geologists can tell a person’s personality just by the way they position their letters and how much space him/her may uses in their writing by hand. According to â€Å"Does Graphology Predict Personality a nd Intelligence† graphology books describe both what factors to look at (e.g., size, slant, zone, pressure, etc.) and what traits are revealed; However, there appears to be no consistency between them, particularly, in the description of personalityRead MoreMysteries Of Personality : The Unveiling1586 Words   |  7 Pagespersonality characteristics (Lilienfeld, 2010, p. 175-179). Research based evidence using methods that are valid, reliable and duplicable provide documentation opposing mythological theories concerning the connection between personality traits, astrology, graphology and self-affirmation (Lilienfeld, 2010; Stanovich, 2013). In 2009, Napper et al. published a study that focused on testing the â€Å"self-affirmation manipulation† (p. 45). â€Å"Self-affirmation theory† defines issues or situations that present themselvesRead MoreDifferent Types Of Register That People Use Every Day, And Your Register Essay1691 Words   |  7 Pagesopposing sides of a topic Graphology 1. The graphology of a text can have different results. 2. Synonym- evidence 3. The evidence of a text can have different results. 4. The essential message of the sentence is lost, the replacing of graphology to evidence similar meanings. The word graphology means how the different forms of communication creates meaning to a words and a system of signs. Evidence means different proofs resulting into one results. Graphology is more specific in how typesRead Morestylistics analysis of a sindhi woman972 Words   |  4 PagesWith the use of rhyme scheme, alliteration and repetition poet makes poem more attractive and beautiful. In other words we can say that these are the ornaments of poetry. Graphology: Graphology refers to the whole writing system: punctuation and paragraphing as well as spacing. According to Crystal and Davy (1969, p.18) ―Graphology is the analogous study of a languages writing system. These are the formalized rules of writing. Alabi (2007, p.170) added that a graphological discussion of style amongRead MoreFirst Aid for Adults Essay640 Words   |  3 Pages In order to comply with the rules of instructional writing, I needed to shorten the sentences so that the information was broken down in to smaller chunks to make it easier for the audience to follow. So I decided to change the graphology of the piece by using bullet points for the points in the opening paragraph of the speech so that it shows in a better way that the reader will pause between them. In my second draft, however, I decided to also have the points on anRead More Advertisement Coursework - Volkswagen Golf Essay935 Words   |  4 Pagescreate the appearance that it is not demanding to gain the car. Finally for this section. The advert constantly repeats the phrase ?more power, less pollution.? This is done to further strengthen the key selling point of the car. Graphology The graphology of this advert is unique to the designer. The first are the audience pays heed to, is the image. This comprises of the two contrasting images, placed in juxtaposition. The car itself however is positioned to be overlying each image. IntelligentlyRead MoreLanguage and Power AQA A level English Language B Essay1232 Words   |  5 Pageshaving imperatives, it makes the group come across as secure to the audience and therefore gaining their trust from the beginning. The imperative â€Å"write† is also in capital, bold letters right at the top of the page included in the title. This clever graphology compliments the use of the imperative by making it stand out. Because this is a leaflet through the letterbox, many people would normally regard it as junk mail and not take a second look. Because of the imperative in the title, it encourages peopleRead MoreEssay about Psychology is a Science506 Words   |  3 PagesPsychology is definitely not what I thought it was. It is not just a therapist wanting to take your money and not do anything for it. Psychology is an exact science that uses the scientific method to figure out problems. Things like astrology and graphology are not a real science, they do not use true science to deduct things and find a true answer. There are a lot of different ideas within the history of psychology. There was Structuralism, which focused on the structure of the mind. FuctionalismRead MoreThe Presentation of Food Science in a Variety of Non-fiction Texts1812 Words   |  7 Pagesmaterial is more varied, so suits my investigation. I chose four texts from the genre of food science writing aimed at very different audiences. I created a table in which to record the different aspect of my analysis these include lexis, imagery, graphology, numerical values/ scientific abbreviation and interesting features Title Genre Audience purpose Text A Horrible Science Childrens science magazine Young children To inform and entertain to educate Text B Food Processing Non-fiction book

Auditing Special Assignment Free Essays

Theresa Golding BA 418 – Auditing Dr. Charles Pineno April 25, 2010 PART 1: â€Å"Small Firms May Face Audit Music† (published in The Wall Street Journal on April 19, 2007) addresses the ending of the delay in applying portions of the Sarbanes-Oxley Act of 2002 to smaller companies. At the time of the article, some 6,000 smaller public companies had yet to be required to â€Å"make an annual assessment of their internal financial-reporting controls with further review by the company’s outside auditor of these systems designed to help prevent accounting mistakes and fraud. We will write a custom essay sample on Auditing Special Assignment or any similar topic only for you Order Now The delay arose from complaints that compliance was overly costly and time consuming for larger companies. According to Mr. Cox, the SEC and the Public Company Accounting Oversight Board (PCAOB) are close to making less burdensome for all companies which would end the need to further exempt the smaller companies. The proposed changes would make realization of compliance in 2008 possible. Delays could again result if the new standards are not issued soon enough to meet the current deadlines. The chairman of PCAOB, Mark Olson, has blamed the high cost of complying on what is viewed as an overly cautious approach. PCAOB reports that progress is being made but there is still a way to go as some auditing firms still have not fully integrated an audit of the company’s financial statements with an audit of the company’s internal controls which are interrelated. PART 2 –RISK ASSESSMENT STANDARDS: Standard 1 – Reasonable Assurance, Evidence SAS No. 104 (â€Å"Amendment to SAS No. 1, Codification of Auditing Standards and Procedures) addresses â€Å"the attributes of audit evidence and the concept of reasonable assurance. This particular standard is closely related to General Standard 3: The auditor must exercise due professional care in the performance of the audit and the preparation of the report. Chapter 1: The Role of the Public Accountant in the American Economy The two forms of assurance services that CPAs perform with particular emphasis on â€Å"those that increase the reliability of information. † Since reliability enhancement is such a huge part of assu rance services, this standard is fundamental because proper assessment and testing of risk plays a critical role in the reliability of information. Chapter 2: Professional Standards This chapter introduced the 10 Generally Accepted Auditing Standards as set forth by the AICPA. As previously stated, there is a close relationship between Standard 1 and General Standard 3. Also, this standard also has a close relationship with Standard of Fieldwork 3 which reads: The auditor must obtain â€Å"sufficient appropriate audit evidence† by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. The gathering of evidence regarding risk falls into this standard of fieldwork. Chapter 3: Professional Ethics Within the chapter on â€Å"Professional Ethics,† we learned that Article V of the AICPA Code of Professional Conduct addresses â€Å"Due Care† and states: â€Å"A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability. Reasonable assurance and proper evidence regarding risk assessment would fall under the â€Å"Due Care† responsibility. Chapter 4: Legal Liability of CPAs Chapter 4 described the sources of CPA liability as: Contract, Negligence, and Fraud. Should the CPA not incorporate the appropriate levels of reasonable assurance and evidence regarding risk assessment, they could be found liable for at least ordinary or simple negligence. If there was a blatant disregard for this standard, the possibility of gross negligence could also exist. Chapter 5: Audit Evidence and Documentation The chapter detailed relationships among audit risk, audit evidence, and financial statement assertions and directly relates to the third standard of fieldwork stating that: the auditor must obtain appropriate audit evidence by performing audit procedures to afford a reasonable basis for an opinion regarding the financial statements under audit. This chapter also emphasizes the point of that there is an appropriate level of audit risk that must be met and the evidence collected and testing procedures utilized must be in keeping with this level. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding â€Å"Planning the audit† provides the foundation of the process. The reasonable assurance and evidence standard regarding risk assessment should be considered and integral part of the planning process. Chapter 7: Internal Control Assessment of internal control is part of knowing reasonable assurance can be given and regarding the reliability of the evidence acquired. Chapter 8: Audit Sampling Acceptable risk level is an important element of determining the proper sampling technique and size. Should an inappropriate sample technique/size be utilized, reasonable assurance will be lacking. Standard 2 – Internal Control, Evidence SAS No. 105 serves as an amendment to SAS No. 95, Generally Accepted Auditing Standards. Along with addressing work by the auditor on internal control, it further addresses audit evidence as well. This standard broadens the understanding the auditor must obtain of the business as well as its environment. Chapter 2: Professional Standards There is a relationship between this Risk Assessment Standard and Standard of Fieldwork 2. The fieldwork standard addresses the requirement for the auditor obtaining â€Å"a sufficient understanding of the entity and its environment†. It has now been further broadened when looking at the level of internal control. Chapter 5: Audit Evidence and Documentation The reliability of the evidence collected directly relates to whether it was â€Å"generated through a system of effective controls rather than ineffective controls. † Those controls will be more thoroughly assessed under this new Risk Assessment Standard. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The scope of the audit plan is impacted by the level of internal control exercised by the client. Broadening the requirements regarding assessment will allow for a stronger foundation in how the plan is developed. Chapter 7: Internal Control This is likely the most important chapter regarding the ins and outs of internal control and this standard should be forefront when considering the content of the chapter. Chapter 8: Consideration of Internal Control in an Information Technology Environment Technological advances have done much to advance levels of internal control. However, if technology is not being utilized effectively, it can also raise the level of risk and under the new standard must be evaluated very carefully. Chapter 9: Audit Sampling Internal control plays an immense role in the level of sampling that should be done. Given the broader consideration now due to internal control, sampling levels will likely be impacted. Standard 3 – Evidence The standard defines evidence as comprising â€Å"all information that supports the auditor’s opinion on the financial statements. † It also â€Å"stresses the importance of supporting management’s assertions regarding the financial statements by gathering audit evidence. † Chapter 1: The Role of the Public Accountant in the American Economy The assurance service of reliability will only be at the proper level if the appropriate evidence is collected and examined with regards to the assertion of management. Chapter 2: Professional Standards Fieldwork standard 3 addresses the requirement of obtaining â€Å"sufficient appropriate audit evidence. This evidence directly ties to Reporting Standard 4 regarding the expression of an opinion regarding management’s assertions. Chapter 3: Professional Ethics Article II of the Code addresses serving the public interest. The public will look to the auditor’s opinion regarding management’s assertio ns and thus the evidence gathered should serve the purpose of protecting the public well. Chapter 4: Legal Liability of CPAs The inappropriate gathering of evidence could lead to the issuance of an incorrect opinion regarding management’s assertions and open the CPA to liability issues. Chapter 5: Audit Evidence and Documentation Audit risk, audit evidence, and financial statement assertions are closely intertwined and the Risk Standard puts more emphasis on that relationship and will do much to increase the reliability regarding the assertions about the financial statements. Chapter 6: Auditing Planning, Understanding the Client, Assessing Risks, and Responding To guarantee the opinions issued regarding management’s assertions, it is imperative that a CPA plan the audit appropriately and have a working knowledge of the client. This standard will strengthen risk assessment and the depth of knowledge the CPA will have about the client. Chapter 7: Internal Control Management’s assertions are influenced by their effective use of internal control. Analyzing and reporting on the level of internal control plays an important role in the opinion that will be issued regarding management’s assertions. Chapter 9: Audit Sampling The sampling scope needs to have the strength necessary to offer an appropriate opinion regarding management’s assertions. The evidence gathered determines the level of sampling needed and due care must be exercised throughout the process with the CPA remaining cognizant of management’s assertions. Standard 4 – Audit Risk, Materiality SAS No. 107 addresses the relationship between audit risk and materiality and has employed a Modified Audit Risk Model. Chapter 2: Professional Standards Assessment of the risk of material misstatement of the financial statements is covered heavily in Standard of Fieldwork 2. The level of risk will greatly determine the design of the audit procedures. Chapter 4: Legal Liability of CPAs Should the auditor not accurately assess the risk of material misstatement, issues of liability could arise. Chapter 5: Audit Evidence and Documentation The evidence collected and documentation kept is done in an effort to reduce audit risk and thus must be taken seriously and the level of risk must be adequately determined to provide this. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The planning of audit should be undertaken in such a way that the level of risk determined can be sufficiently addressed. A clear understanding of the client and a clear procedure for assessing risks are fundamental to the overall process. Chapter 7: Internal Control The stronger the internal control, the lesser the risk and vice versa. It is imperative that a proper assessment of internal control be done to insure that the risk level is known prior to the collection of evidence and the conducting of sampling. Chapter 9: Audit Sampling The greater the amount of sampling conducted, the lower the level of audit risk. Proper risk assessment procedures are instrumental in determining the necessary level of sampling to be done. Standard 5 – Planning, Supervision SAS No. 108 â€Å"superseded guidance provided in previous standards and deals with the understanding of the engagement and planning issues. † This standard provides that the auditor plan the strategy concurrently with planning the engagement. Chapter 1: The Role of the Public Accountant in the American Economy The nature of the attest engagement must be clear to both the CPA and the firm and clearly defined at the onset of planning. Chapter 2: Professional Standards General Standard 1 requires â€Å"adequate technical training and proficiency† for the auditor and staff. Standard of Fieldwork 1 requires that the auditor â€Å"adequately plan the work and properly supervise any assistants. † Should these standards not be adhered to, the audit risk will be higher than an acceptable norm and during the planning of both the engagement and audit procedures, the auditor should remain cognizant of the roles these standards are playing/not playing. Chapter 3: Professional Ethics Auditors without proper training and proficiency that do not fulfill this responsibility are not acting in the ethical manner required of the profession and could likely face consequences. Chapter 4: Legal Liability of CPAs Auditors who do agree to an engagement for which they lack the proper training and/or technical ability (to include their assistants) could be open to liability issues in the area of contract and negligence. Chapter 5: Audit Evidence and Documentation Should proper planning and supervision not occur, the level of audit risk will be extremely high and likely not accounted for properly during the process. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Planning of the audit is the first and probably most important step in the Audit Process. This step provides the foundation and it is critical that the auditor know the business at hand, and have the necessary personnel with the necessary training to undertake the engagement. With the new standard this step is concurrent with the planning of the engagement as a whole. Chapter 7: Internal Control If the auditor and team do not adequately assess the internal control, audit risk will likely be understated. It is essential that the risk assessment procedure implemented be understood by all and adequately applied. Chapter 9: Audit Sampling The risk determines the scope of sampling to be conducted. It is also important that ALL members of the team know the level of sampling to be done and have a clear understanding of the sampling procedure. Standard 6 – Understanding and Assessing Risk This standard again â€Å"supersedes previous guidance on the auditor’s consideration of internal control† and reiterates the need for the auditor to obtain â€Å"an understanding of the entity and its environment. Chapter 2: Professional Standards The easiest way for an auditor to adequately understand and assess risk to clearly understand the entity and its environment as well as the level and effectiveness of internal control which is once again in keeping with Standard of Fieldwork 2. Chapter 3: Professional Ethics Should risk not be properly understood or assessed, the subsequent reports issued will not be done with â€Å"Due Care† and thus, will not be in keeping with the Code of Professional Conduct as prescribed by the AICPA. Chapter 4: Legal Liability of CPAs Misunderstanding and improper assessment of risk will likely create issues of liability for CPAs. Chapter 5: Audit Evidence and Documentation The audit evidence and documentation gathered/prepared should adequately reflect the risk level and thus a clear understanding and assessment of risk need occur to guarantee the appropriateness of said evidence and documentation. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding Proper planning can only occur with a proper understanding and assessment of risk. So while planning the audit is technically the first step in the process, assessment/understanding of risk needs to be considered at the same time. Chapter 7: Internal Control Internal Control is at the center of risk assessment and should be considered part of the process of assessing risk, thus hopefully leading to a clear understanding. Chapter 9: Audit Sampling The needed level of audit sampling directly correlates to the perceived level of audit risk. Thus, a clear understanding and assessment of risk will do much to ensure the appropriate level of sampling. Standard 7 – Responding to Risks SAS No. 110 (covered as Standard 7) works in conjunction with SAS 109 (covered as Standard 6). Response to risk was covered exclusively for terms of our course in Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding. As stated in both the article and our chapter, an auditor responds to risk at two levels: 1) overall level of financial statement and 2) level of relevant assertion. This will be of greater focus with the new standards and Response to Risk will be of as much importance as the assessment of said risk. Standard 8 – Sampling The purpose of SAS No. 111 is to provide guidance which addresses both statistical and nonstatistical sampling. The standard also â€Å"notes that the auditor should set tolerable misstatement at a level below that of materiality for the financial statements. † Chapter 2: Professional Standards Sampling is an integral part of obtaining sufficient evidence which is basis for Standard of Fieldwork 3. Chapter 5: Audit Evidence and Documentation There needs to be an adequate amount of audit evidence collected to meet the sampling need. The evidence collected also has to be adequate in amount to ease the risk which also applies to the sampling procedure in that the sample sizes need to be substantial enough to account for the risk. Chapter 6: Audit Planning, Understanding the Client, Assessing Risks, and Responding The level of risk is a crucial element in audit planning and the audit plan determines the level of sampling that must be completed to adequately deal with the risk level. Chapter 7: Internal Control The strength of internal control plays a major role in the level of sampling that will be required because of the inverse relationship between risk and internal control. Chapter 9: Audit Sampling Audit sampling provides the best method for collecting evidence and the amount needed is proportional to the level of risk assessed. PART 3: The SASs described in the article will now need to be at the forefront of the management accountant’s mind when preparing for an audit. The procedures will now be far more involved and as a result, procedural adjustments will likely need to be made. The auditors will likely expect far more from the management accountants because of the need to assess far more in terms of acceptable level risks. Management accountants would do well to address their internal control issues because the stronger the internal control the less the concern for risk in the eyes of the auditor. Clear understanding of the standards and what changes they have created will benefit a management accountant greatly as they will be better able to anticipate what an auditor and his or her team will likely be inquiring about and what evidence they will probably want to collect. PART 4: Internal Control when implemented effectively does much to reduce the overall risk of material misstatement by a company. With the drafting and release of these new standards firms will do well to assess their current internal control and consider previous audit reports regarding it. The firms would do well to first address all areas of weakness that have been previously denoted if it has not already done so. Under the new standards, those particular areas will likely receive the most scrutiny from auditors. Secondly, though other areas may not have been identified as weak in previous audits, they might likely be less effective under the new standards and as such should be assessed as to whether it will stand up under the scrutiny the new standards call for. The importance of quality internal control was not of much significance pre-Sarbanes Oxley, however 2002 brought an end to that and now with the more concise standards set forth recently, is of the utmost importance. How to cite Auditing Special Assignment, Papers

Conflicting Perspectives HSC English Essay Snow Falling on Cedars free essay sample

Conflicting perspectives are an inevitable part of human existence as they arise from the complex interplay of individual experience, social and cultural background and influences. Representations of these discrepancies are fundamentally constructed through acts of deliberate selection and emphasis, enabling composers to manipulate audience’s conscious perceptions of truth and reality. David Guterson’s Snow Falling on Cedars portrays the necessity of accepting the inexorable existence of nature, fate and prejudices within society. Likewise Alissa Ti’s modern painting with analytical article Perfect Harmony integrates art, music and literature to represent humans’ essentiality in moving on from the difficulties in life. Together, conflicting perspectives represented through art parallels the subjectivity of life and shows that there is no conventional definition for â€Å"the truth† as it depends solely within each individual. Guterson depicts conflicting perspectives on humanity’s response to the ungraspable forces of nature and fate by selectively contrasting Western and Eastern philosophies through Ishmael and Hatsue’s past and values. Ishmael figuratively views life as â€Å"one whole ocean†, floating between his inability to â€Å"let go† his past â€Å"war veteran† and â€Å"unconditioned† love memories for Hatsue symbolised in his unwillingness to â€Å"denervate† his â€Å"amputated arm† to its â€Å"stump†. In juxtaposition, Hatsue represents an Eastern perspective considering life and the relationship with Ishmael as an â€Å"ocean [that] won’t mix†, separated by racial prejudices from her unavoidable traditional values. Guterson affirms Hatsue’s recognition that â€Å"there’s no point perpetually grasping for something† as she symbolically â€Å"learn to play her† life â€Å"like an instrument† in â€Å"harmony†, emphasizing that humans should accept a ‘greater truth’ than individual desires by acknowledging â€Å"death, injustice, hardship†, as â€Å"part of life†. Guterson then metaphorically summates humans as â€Å"dust in strong wind†, susceptible to â€Å"fate† and â€Å"accident† to any situation, however â€Å"it’s all kind of a balancing act† by moving on the privations of life. Ultimately, Guterson accentuates that while â€Å"fate and accident conspire; human beings must act on reason† and choice by figuratively acknowledging â€Å"that accident ruled the universe except the chambers of the human heart. † Similarly, Alissa’s philosophical perspectives is exemplified through both visually and textually that â€Å"Perfect Harmony† is gained â€Å"if only we choose† to accept the ever existing conflicts and â€Å"forget the unattainable†. Corresponding to Guterson’s Hatsue learning to live with acceptance, Alissa’s cyclic cropping of her favoured romanticist â€Å"Chopin† reflects her recognition of the human cycle; past, present and death. The lively and multi-coloured tone corresponds to â€Å"[her] childhood reluctance to learn a new sonata† which epitomizes the stubbornness of humanity; being detained from new ideals. The symbolic black tuxedo reflecting life failings, juxtaposed with the vibrant yellow background of hope respectively parallels her analogy of â€Å"life stopping† by â€Å"stumbling, hitting the wrong keys† but by â€Å"continuing [there] is still hope†. Alissa further portrays true â€Å"peace and happiness† induced by moving on from the fragmented â€Å"stumbles† in life represented by the combination of broken and unbroken note symbols around the artwork. In essence, it is by the repetitive â€Å"next note, next chord† and the solemn gaze in Chopin’s eyes which positions us to prerequisitely accept failures and uncontrollable forces of life and death by moving on to the â€Å"next stage† to find â€Å"Perfect Harmony† in life. However, Guterson then flaunts the imperfections in life by examining conflicting perspectives on prejudice, discrimination and the resulting injustice within a courtroom; a microcosm of the broader prejudice and intolerance afflicting San Piedro and humanity. Guterson’s condemnation of such prejudice is epitomized by the unsympathetic depiction and racial innuendos of the prosecutor Alvin Hooks who appeals to the jury to â€Å"look into [Kabuo’s] eyes’, to condemn him as a ‘Jap’ and wreak revenge for wartime injustices, symbolising the bigotry and hatred which can metaphorically blind humanity to truth and justice. Guterson juxtaposes this viewpoint with Nels’ final summation appealing to the jury to act with integrity by standing up against the ‘endless tide’ of racism. The persuasive and dignified tone created by abstract nouns and anaphora through Nels’ speech declaring â€Å"In God’s name, and humanity’s name† must â€Å"ceaselessly conspire towards injustice† position the audience to similarly act in breaking free of â€Å"human frailty† and â€Å"irrational fears†. Ultimately, Guterson juxtaposes the â€Å"amoral forces† of nature having â€Å"the storm† of â€Å"limits and greyness† â€Å"beyond our control† with â€Å"the outcomes of this trial [which] is not† to symbolise the central importance in choosing to transcend the â€Å"blind chaos† of intolerance and disparate perspectives within society. Although truth is often blinded by delusions of exterior prejudices, Alissa’s art then mirrors the subjectivity of the â€Å"real truth† being different to each individual by disparate perspectives. Similar to Guterson’s prejudiced trial of Kabuo, Alissa’s double illusion of the piano on Chopin’s tie and tuxedo reflects the uncertainty of every event and situation being seen â€Å"another way† from another angle. Additionally, the musical and anaphoric allegory in â€Å"playing the notes a little differently† resonating â€Å"different interpretations, different meaning† furthermore accentuates that the interpretation of meaning can vary from each individual’s perception. Alissa’s allusion juxtaposing that some â€Å"play music† for â€Å"trophies and medals† with herself playing to â€Å"create peace in [her] soul† shows that some hold on materialistic and unattainable views, whilst some come to the â€Å"greater truth† just like Guterson’s Ishmael letting go of the ungraspable; unrequited love and fate. The illusional tesselations of doves in Chopin’s hair and the vectors separating each piano key symbolizes that peace and harmony is â€Å"somewhere embedded in the markings of time†, whilst the perception of life metaphorically as keys of â€Å"white and black†; right or wrong and the real truth is forever subjective from changing perspectives.

Summary HOPE on Earth Essay Example

Summary: HOPE on Earth Essay He is an Australian trial scientist, explorer and writer who devotes his Intelligence on environmental sustainability and conservation. This book highlights Impacts of human activity to the environment. The actually already disadvantages the earth. It advocates that people do need to change their behaviors for a healthier environment. In the following paragraphs, it will present this book summary to explain how human being affects the environment with theories; it will also present the critique (strength and weakness) to this book. Book Summary Here On Earth: An Argument For Hope is an informed book to advocate environmental conservation. It presents rich history to explain a progress that species activity Impacts on environment. It provides amassing arguments that explore the relationship between human beings survival and environment. It also explains what the sustainability Is. The author expects to raise an environmental concern to people, it makes them thoughtful in dealing with environmental protection. The book begins with a series of prominent natural-scientific theories. Charles Darwin invented his influential theory species evolution in 1858 after the voyage of Beagle. The main idea in the theory states that human being has to change its habits, behaviors and characteristics, in any minute, it is to better off itself to a better condition and adapts the changing environment for survival. The theory elucidates the relationship between the survival and environment; surrounding of human being is changing over time, for the purpose of survival, it needs to change based on the dynamic environmental condition. We will write a custom essay sample on Summary: HOPE on Earth specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Summary: HOPE on Earth specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Summary: HOPE on Earth specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Richard Adkins was regarded as Darnings predecessor, It developed Its selfish-gene theory derived from Darnings contribution. Adkins theory believed species had the be ruthless selfishness to environment. The theory illustrates a serious consequence that the selfish gene leads to a situation overproduced resources for the survival. Richard Adkins theory is looked like a cruel tragedy in environmental consequence, in contrast to this idea, there is a win-win theory that is created by Alfred Russell Wallace, a British naturalist and biologist. Wallachs theory focuses on whole universe. It states that rain, air, atmosphere dust these natural elements are essential sources or conditions for living. His discovery presents that this world is not the survival of fittest (Darnings idea), rather, it is an interdependent community. Underlying this theory, the author put forward that cooperation between human being and environment is a condition to coexist. Based on these theories, it brings out an argument about species survival and environment. Made hypothesis and Gaga hypothesis represents two different explanations in this argument. In Made hypothesis, species extreme competition in survival would lead to catastrophe. Likes, human being exhausts all resources in the earth, the exhaustion can prompt the species extinction and environmental catastrophe. Gaga hypothesis explains earth has its self-regulated mechanism to change environment constantly. If human being destroys a place, earth would revenge, likes desertification. Therefore, it suggests human being should be friendly and cooperative with environment for sustainable survival. Subsequently, the author illustrates humans activities has influenced the environment. Such as utilization of nuclear energy, atomic bomb can produce substantial irradiative pollution in environment. The emerging issue Green House Gas is a representative example to illustrate how human beings activities affect the temperature change. The author appeals human being does need to change its environmental-harmful behaviors for sustainable survival. Critique Weakness One thing in this book needs to improve. The thing is about the inferences of Gaga hypothesis. One of beliefs in this hypothesis, the earth has self-regulated system that can adjust environment to species survival. Author states Green House is an example to explain that environment change can affect temperature. Therefore, author concludes human being should cooperate with earth for better survival. However, there is no credible evident to prove the self-regulated system existed; it would be skeptical, whether the self-regulated system really exists and it really affects the environment. If one of things in this hypothesis is skeptical, the reliability of analysis to prove this point, rather than depending on enormous qualitative explanation. It can strengthen the point by the relevant evident. Strength Even though there is a weaknesses, this book is very convenience, credible and arguable. It has strong theoretic foundation to analyze origin of species, evolution and environment, such as profound development of Darnings theory, Made hypothesis and Gain system. It has concrete cases to support its argument. Likes, the author set up cases to demonstrate artificial toxic substance exacerbates the environment; the BPCS (polycarbonate phenyl) is a toxin to ruin the Gain system. It also has the sound development in social reasons that affects the ecosystem. It states the overpopulation, poverty, overcompensation, great inequality between rich and poor ND so forth, these social problems are obstacles to greener and healthier environment. There is a point from a Journal also enhance the argument. It concludes two main threats to environmental sustainability are population growth and economic growth (York et al 2003). China is the largest population country in the world, and its population is still intense growth per year; it means that it supplies huge resources (such as food) to sustain people survival (York et al 2003). American economic growth causes pollution also, the car polluted emission in America every ear is terrible (York et al 2003). Conclusion In conclusion, this book delivers a rich theoretic foundation and cases to address environmental issues. It begins with Charles Darnings evolution theory to explain species survival affected by dynamic environment. Subsequently, Made and Gaga hypothesis present two different views of the species survival. Author applies the theories to cases to explain how human beings activities change the environment. Overall, this book is very convenience and arguable, audience is persuaded to really to act in protecting its only home earth.

Free Essays on A Moment to Remember

A Moment to Remember It was a sharp pain in my shoulder as I was going through hitting drills in football practices. That day everything was going very well. Even though the day was hot, steaming, and exhausting, I was full of energy. As we started the hitting drills, I was trying to impress the coach with everything I had. With me being a sophomore trying to play varsity football, I had to give it my all. The moment in which I remember the most is one that will affect the rest of my life. It was when my shoulder dislocated for the first time in football practice. The pain was agonizing, intense, and very expensive. As I was growing up and becoming interested in football. I played my heart out in every game having the feeling as if I was invincible. Moving up from J.V. to varsity football was an experience in which I was scared of. Wondering if maybe I could perform at the same level in which I always have. In being a leader to the rest of my teammates and also excelling in the classroom. As practice started, I felt anxiety running all through my body, trying not to show it and at the same time it was quite obvious. From that point on I knew this season was going to be horrible. On the day I dislocated my shoulder, there were no warning signs leading up to the intense pain I was about to feel. With me feeling great that day. I felt as if I was invincible to anyone who went up against me. We were doing hitting drills in practice that day. I was going against the starting fullback from the previous football season. I t was a way in which I could prove myself worthy. As we were hitting head up against each other, I was making him look really bad; to the point where he was getting real frustrated with himself. Then as went up against each other for the last time in practice, it happened. My shoulder was knock out of place. I jumped, shouted, and scream all at the same time. The feeling was painful becau... Free Essays on A Moment to Remember Free Essays on A Moment to Remember A Moment to Remember It was a sharp pain in my shoulder as I was going through hitting drills in football practices. That day everything was going very well. Even though the day was hot, steaming, and exhausting, I was full of energy. As we started the hitting drills, I was trying to impress the coach with everything I had. With me being a sophomore trying to play varsity football, I had to give it my all. The moment in which I remember the most is one that will affect the rest of my life. It was when my shoulder dislocated for the first time in football practice. The pain was agonizing, intense, and very expensive. As I was growing up and becoming interested in football. I played my heart out in every game having the feeling as if I was invincible. Moving up from J.V. to varsity football was an experience in which I was scared of. Wondering if maybe I could perform at the same level in which I always have. In being a leader to the rest of my teammates and also excelling in the classroom. As practice started, I felt anxiety running all through my body, trying not to show it and at the same time it was quite obvious. From that point on I knew this season was going to be horrible. On the day I dislocated my shoulder, there were no warning signs leading up to the intense pain I was about to feel. With me feeling great that day. I felt as if I was invincible to anyone who went up against me. We were doing hitting drills in practice that day. I was going against the starting fullback from the previous football season. I t was a way in which I could prove myself worthy. As we were hitting head up against each other, I was making him look really bad; to the point where he was getting real frustrated with himself. Then as went up against each other for the last time in practice, it happened. My shoulder was knock out of place. I jumped, shouted, and scream all at the same time. The feeling was painful becau...

Voltaire Essay Example | Topics and Well Written Essays - 250 words

Voltaire - Essay Example 718). For instance, Candide is characterized as a transient rogue type character, while Cunegonde the characteristic sex interest (Voltaire). While this characterization constitutes satirical elements in itself, as the novel progresses one recognizes that they are largely one dimensional characters. This hyperbolic characterization operates to satirize the aforementioned picaresque novel trends. Another satirical consideration occurs as Voltaire satirizes religion. To a large degree Voltaire implements understatement in this process. Through understated, rather than overhanded criticism, Voltaire highlight religious hypocrisy. For instance, during the novel the reader encounters the daughter of a pope (Voltaire). This is significant as the Pope is supposed to be celibate. In another instance, there is an intense Catholic-inquisitor who also has a mistress. Additionally, there is a Jesuit colonel who also has homosexual personality characteristics. All of these characters are introduc ed in the novel in subtle ways, but by not overly highlighting their hypocrisy the viewed is allowed to experience it more

Mental Health Article Analysis Essay Example | Topics and Well Written Essays - 250 words

Mental Health Article Analysis - Essay Example ly childhood has direct bearing on development factors later in the child’s life; as a result, more research is needed to investigate the interrelationship between these variables. The study found that boys indicated more statistically significant levels of later life external mal-adaptations than girls (d = 0.35 vs d = 0.03). The reasons for this occurrence may be because of biological issues related to gender, or that girls tend towards internalization of problems instead of externalization. Other arguments were that, â€Å"the reasons were not seeing differences is that were looking in the wrong place, and that girls have other problems..such as depression and anxiety.† While the researchers also acknowledge that the studies may not adequately account for genetic factors, they contend that there is a clear environmental correlation between insecure maternal attachment and later day externalization of maladaptive behavior. The parent’s mental health is also another variable that must be investigated as it may possibly contribute to the external behaviors. It seems that future research must investigate the underlining causes of insecure parental attachment. The research seems to predominantly place the agency on the child when it seems that the emphasis should be on everything except this variable. It’s also possible that these external behaviors are not direct an aspect of insecure attachment, but merely

Profitability of going green

Profitability of going green Green Environment Analysis Financial planning and financial analysis are some of the major aspects on which the entire capability of an organization depends upon. When it comes to organizations, then the name of net productivity and efficacy are some of the major things that stride under its capability and effectiveness. Increasing the shareholder’s net with the help of effective and timely decisions is an important aspect from the viewpoint of an organization and organizations always required to have effective economic decision on the basis of different information. Finance is a broad field which has the tendency and capability to analyze the effectiveness of the financials of an organization and the tools which used to assess the same. Financial analysis is one of those tools which is used for the same purpose in a market. The main theme of this section is the continuation of the same project which is of Waste Management and Going Green. As the company is new one, hence most of the answers are on the assumption basis. We will analyze the firm from different angles, like, profitability, market share, asset management and liquidity and all of these sections are important to cover in this particular analysis. We have considered the company of Waste Management in which we are trying to save the earth by Going Green. The name of our company is Green Environment and it is a hypothetical company. The idea of the project is new as well as effective and there are certain aspects and risks which will affect the business from different viewpoints. There are two different types of risk which is associated with our project which are systematic risk and unsystematic risk. Systematic risk is the one that could not be diversified while unsystematic risk could be diversifying accordingly. The systematic risk which we will be facing in our project is the high regulations of the government and other international governmental organizations that will use different amount of regulations on our projects and we have to comply with them accordingly and effectively at the same time. There is a need to get sufficient support from the government and central bank related to this particular stance, like government initiation to increase the financial aspect of the company would be effective for the company in future. On the other hand, there are unsystematic risks as well that associated specifically with the company which are investment concerns and high competition. The company can diversify their portfolios of products as well as investment securities by diversifying their portfolio and investing in different securities to get the desired result, while competition could be resolved by decreasing the price recognition of the company accordingly and become economically active an d prosper. Part-2 Financial Ratio Analysis There are two different parts of this particular analysis which is required in this section of the report, which is economic analysis in which different risk factors both systematic and unsystematic would have been analyzed accordingly along with the analysis of the financial capability of the company. There are number of ratios which could be used for the same purpose. Financial forecast has been done on the basis of the years from 2014 to 2018 and all of the currencies are in Arab Emirati Dirham (AED). Profitability Analysis Every organization strives hard for profitability and maximizing the net worth of an organization. It is always required to have sufficient actions and activities from which the profitability of an organization could be enhanced accordingly and effectively at the same time. With the help of profitability analysis, organizations can get apprehension over their effectiveness in particular. There are two different ratios that used to come under the same ambit with the names of Net Profit Margin (NPM) and Gross Profit Margin (GPM) and both of these ratios are essential for the sake of an organization as far as increasing their financial capability is concerned from different slants. Net Profit Margin (NPM) Net profit margin is an important measurement of financials used by the analyst of an organization. It is one of the most important and widely used tools used by the organizations to analyze that how much net profit earned by a company on the basis of its net sales. Net worth and capability of an organization would have been analyzed considerably with the help of this particular ratio. The NPM of the selected company for five forecasted years is mentioned below From this above mentioned analysis, it is found that the NPM of the selected company will lie in a remarkable range which can be analyzed from the above mentioned table and graph. The NPM of the selected company was 62.5% in the financial year (FY) 2014 which increased and then decreased with similar percentages of 4.17 for years 2015 and 2016 respectively. The NPM of Green Environment will increased for two consecutive years by 4.17% and 8.33% in the years 2017 and 2018 respectively showing the capability of the company to increase its financial belongings. The average NPM of the selected company is 66.67%, showing that the company has the ability to generate AED 66.67 from the net sales of AED 100. Gross Profit Margin (GPM) Likewise NPM, Gross Profit Margin (GPM) is yet another important ratio that comes under the ambit of profitability analysis. This particular ratio diverse that how much gross profit earned by the company on the basis of its net sales. With the help of this particular ratio, an analyst can analyze the effectiveness of managing the cost of the company accordingly. The lower the cost, the higher will be the gross profit of the company. The GPM of the selected company for the next five years is mentioned below It is clear from the above mentioned table and chart that the GPM of the selected company is quite high and effective which is an evidence that the company has the capability to increase its financial belongings accordingly and effectively at the same time. The GPM of Green Environment will be 75% of its sales in the year 2014, which increased to a level of 83.3% in the year 2015, showing an increase of 8.33% as compared to the same period of last year. An increment of 4.17% and 2.08% has been envisaged in the financial years (FY) 2017 and 2018 respectively. The average GPM of the company is 80.25% for five forecasted years, which is quite high and effective as well for the company showing that the company has the power to mitigate its direct cost and increase its financial belongings accordingly. Asset Management of Efficiency Ratio Asset Management Ratios also known as Efficiency Ratios are some of the effective ratios that used to analyze the capability and ability of an organization as far as managing its operational assets accordingly. The higher the asset management ratio’s amount, the higher will be the chance for the company to have high inclination towards the analysis. There are two different ratios which could be used for the same purpose, with the name of Return on Assets (ROA) and Return on Equity (ROE). Return on Assets (ROA) Analysis Return on Assets (ROA) is a measurement or financial tool used to assess the capability of an organization as far as managing its operational assets are concerned. It is one of the most important ratios that used to assess the profitability of an organization in terms of utilizing its assets accordingly. The computed ROA of the company is mentioned below The above analysis is showing clearly that tendency and ability of the company as far as utilizing its operational assets effectively. From the analysis, it is clear that the ROA of the selected company in the year 2014 will be 31.25% and it increased by 16.37% in the year 2015. The ROA of the company has the capability to increase accordingly each year with regular and effective percentages, like it increased by 8.14% and 13.95% respectively for years (FYs) 2017 and 2018 respectively. The average ROA of the selected company is 44.21%, which is quite high and effective and the company should grow accordingly on the basis of these high amount of ROA in particular. Return on Equity Analysis An analytical tool which is used to analyze how much effective and organization in terms of utilizing its net equity is known as Return on Equity (ROE). It is one of the most important tools that come under the ambit of financial analysis used by the analyst to increase their investment return. The computed ROE of Green Environment is mentioned below Table and graph mentioned above is showing the tendency of the company in terms of utilizing its equity accordingly. The ROE of the selected company was 25% in the year 2014 which increased by 8.33% in the year 2015 and then decreased by 208 basis points in the year 2016. The ROE of Green Environment increased for two consecutive years by 7.97% and 3.64% for years (FYs) 2017 and 2018 respectively which is quite high. The average ROE of the company is 34.33%, showing that the company is able to generate 34.33 AED from its net Equity amounting to 100 AED. Liquidity Ratio Analysis Liquidity Ratio Analysis (LRA) is one of the most important ratios that come under the ambit of Liquidity Analysis and the ratio which is used for the same purpose is Current Ratio (CR). Current Ratio Analysis Current Ratio is an important ratio that comes under the ambit of Liquidity Analysis. It is a ratio that used to assess the capability of an organization as far as meeting with the financial obligation is concerned. A CR of higher than 1, is an indemnity that the company has enough capability to meet with its financial obligations and promises in particular. High amount of CR is always be effective from the viewpoint of an organization. The analysis is clearly showing that the Current Ratio (CR) of the selected organization lies in a good and sophisticated range which could be found from the above mentioned analysis. The CR of the company will be 1:33 in the year 2014 which decreased by 8, 5 and 12 basis points in the years 2015, 2016 and 2017 respectively, but still manages to keep it on the level of 1. The average CR of Green Environment is 1:20, showing that the company has the ability and stance to meet with its current financial obligations in particular and able to meet with its short term financial promises as well. It is an important ratio that used for different purposes in an organization and usually banks would used this particular ratio to analyze the paying back stance of a company. Solvency Ratio The ratio which used to analyze that how much active an organization as far as meeting with its long term financial obligations in particular. This particular aspect is known as Solvency Ratio. The ratio that comes under the ambit for the same analysis is Debt to Equity (D/E) ratio and it is an important ratio used for the purpose of analysis. Debt to Equity Ratio Analysis A ratio that is used to assess the proportion of debt in equity of a company is known as debt to equity ratio. It is one of the most important ratios used for the long term liability is concerned and it is particularly known as Solvency Ratio in particular. The provision of the same ratio is quite high and it is equally beneficial for Green Environment as well. From this particular analysis, it is found that the total debt to equity of the company is perfect that les in an effective environment. The debt to equity of the company lies in the range from 0.80 to 1.02, which is quite effective in particular. This particular aspect is effective from the viewpoint of the company. The proportion of debt in the equity of the company on average is quite low which 25% is only while rest of the equity has been financed with equity which is quite high and effective. This particular aspect is showing that the level of solvency of the selected company is quite high and effective and it is one of the most important sign for the company as far as their future economic consequences is concerned and Green Environment should prolong the same. Market Value Ratio Investment is an important aspect from the viewpoint of an organization and no organization could be in the sake of economic prosperity and expansion without having high amount of investment associated with it. There are number of ratios that could be used for the same analysis and among them, the name of Earnings per Share (EPS) is one of them which have its own importance and recognition lies in a broad nutshell. Earnings per Share (EPS) According to International Accounting Standards (IAS-13), every organization is required to show the share analysis on the basis of its income statement. High EPS is always be effective from the viewpoint of an organization. The earnings per share of the selected company are effective and high and it is showing that the company has the ability to increase their economic belongings with the help of effective and timely strategies in particular. The average EPS of Green Environment is 1.18 AED which is showing that the company is economically prosper and active and it would remain in the same jurisdiction for a long span of time. The market value and market tendency of the company is strong and high which leads to increase the financial and strategic prosperity of the company for a long span of time. Conclusion â€Å"Green Environment† is a non-profit organization which wants to improve the standards of waste management in Emirates. This is a newly born company and therefore it needs the support of government and other organizations. The company is a hypothetical one, which is trying to make such

Riordan Manufacturing Company: Review and Analysis

Riordan Manufacturing Company: Review and Analysis Jennah Es-Sudan, Monica Malcom, Annie Willis and Yeong Yoo University Of Phoenix BUS/430 December 1, 2009 Riordan Manufacturing Company Review and Analysis The focus of this paper is to analysis the regulatory measures of Riordan Manufacturing. Riordan Manufacturing, Inc. is an industry leader in the field of plastic injection molding. With state-of-the art design capabilities, creating innovative plastic designs that have earned international acclaim. Attention to detail, extreme precision and enthusiastic quality control are the hallmarks of Riordan Manufacturing. With facilities in San Jose, California, Albany, Georgia, Pontiac, Michigan and Hangzhou, China, Riordan has the capacity to fulfill unique needs. Riordan Manufacturing is wholly owned by Riordan Industries, a Fortune 1000 enterprise. The company decided to closed their plant in Michigan and open it in China. Opening this business in another country has advantages. Our team will also discuss unfair import laws, Foreign Corrupt Practices Act of 1977, Patents, trademarks, and intellectual property, and environmental regulation and how they relate to doing business in China. Unfair Import Laws The government has assertively imposed our anti-dumping laws to fight unfair Chinese trade. † alleged Commerce Secretary Carlos M. Gutierrez. â€Å"China’s economy has developed to the point that we can add another trade remedy tool, such as the countervailing duty law. The China of today is not the China of years ago. Just as China has evolved, so has the range of our tools to make sure Americans are treated fairly. By acting on the petition filed last October, the United States today is signifying its continued pledge to leveling the playing field for American manufacturers, workers and farmers. Foreign Corrupt Practice Act (FCPA of 1977) Congress enacted the Foreign Corrupt Practices Act (â€Å"FCPA† or â€Å"the Act†) in 1977 in reaction to the Watergate scandal. Widespread media coverage of unreported crusade assistance and potentially unlawful payments to strange officials encouraged the Securities and Exchange Commission (â€Å"SEC†) to begin an investigation. The SEC's investigation eventually exposed that more than 400 U. S. companies had paid bribes to foreign governments and politicians, totaling more than $300 million. An FCPA violation requires that action be taken with a corrupt intent. Corrupt means an evil motive of purpose, and intent to wrongfully influence the recipient of the payment or offer to misuse his official position or to influence someone else to do so. The act does not require the corrupt act to be a success; it just means that an attempt was made to influence an alien bureaucrat. China has made great efforts to combat essentials of bribery—through endorsement and enforcement of strict anti-bribery laws and penalties—it still remains a cause of concern in the China business market. For example, in 2005, 11,071 members of the Communist Party of China (â€Å"CPC†) were disqualified from the party as reprimanded for dishonesty. In addition, Chinese magistrates dealt with 120,000 cases of misappropriation, corruption, and negligence of duty over the past five years. Given the size and magnitude of China's market, these issues also cause alarm for U. S. companies doing business in China. Chinese and other overseas companies may make unlawful expenses in China with restricted risks, U. S. ompanies doing business in China may feel marketable stress to disobey the Act to avoid finding themselves at a aggressive difficulty to companies that are not subject to the same laws or similar enforcement. For this reason, U. S. companies operating in China need a solid FCPA compliance program to avoid action for FCPA violations and to avoid becoming knotted in China's domestic corruption and bribery laws. Patents, Trademarks, and Intellectual Property Companies try to cap ture the markets by issuing licensing permits for intellectual properties to increase profits for their business. These intellectual properties included patents and trademarks. Unfortunately, nations are still struggling to adopt a consistent international legal system that governs the intellectual property. They often have restrictions which includes geographical/and field use limitations and customer restriction. The Paris Convention is a guarantee that in each signatory country, foreign trademark and patent application from other signatory countries will receive the same treatment. According to United States Patent and Trademark Offices (2009) a patent for an invention is the grant of a property right to the inventor. There were problems and drawbacks with this particular agreement so in 1970 the patent cooperation Treaty was adopted. This particular agreement addresses the centralized utility patent application process (Schaffer, Agusti, & Earle, 2009). A trademark is a word, phrase, symbol or design, or a combination of words, phrases, symbols or designs, that identifies and distinguishes the source of the goods of one party from those of others United States Patent and Trademark (2009). Riordan Manufacturing makes plastic products in the United States and decided to move the plant that makes Pontiac products to China. This was a way to produce goods cheaper than in the United States and enter the market international. When making this move into the international market Riordan Manufacturing has trademarks on their plastic bottles and other plastic products that the Paris Convention would cover. Environmental Regulations Environmental regulations are guidelines that are in place to govern how matters that effect human life and environment handle. WTO rules a nation can require foreign producers to comply with environmental standards that are required by domestic firms (Schaffer, Agusti, & Earle, 2009). Riordan Manufacturing had to make sure that when moving their company from Michigan to China that the environmental regulations are followed. China has been working with great determination in recent years to develop, implement, and enforce a solid environmental law framework. Chinese officials face critical challenges in effectively implementing the laws, clarifying the roles of their national and provincial governments, and strengthening the operation of their legal system EPA- China Environmental Initiative (2009). Having a manufacturing company Riordan had to make sure that the plant that was being built was welcome in China and it adhered to the regulation guidelines. Riordan also had to follow the pollution regulation and the energy regulation. Production of their products was welcome and they learned the environmental regulation to take their business to China. Political Risks of Operating a MFG Company in China China has been one of desirable areas that any international companies would want to expand their business to. Its evolving economy, huge manufacturing base, enormous supply of natural resources are dangerously attractive, yet the expansion to this developing country comes with risks. The political risks in China Riordan Company should consider is that China is increasingly pressuring foreign investors to transfer technology to local producers, which could erode the patent protections and competitiveness of investors. Next fact that Riordan should consider is that as they focus on shifting growth from exports to domestic consumption, China’s leaders may withdraw tax benefits for foreign investors. Infrastructure bottlenecks and strong upward pressures on government-controlled electricity and fuel prices also create considerable uncertainty around manufacturing efficiency and operating expenses. Our initial decision to locate our China operations in Hangzhou was driven largely by the fact that our Chinese partners already had facilities there that should be able to handle all regulations and political surroundings. As a join venture partner, Riordan Company should understand sporadic fuel shortages and worsening urban gridlock inject ambiguity into forecasts for domestic auto demand growth. In short, low-cost manufacturing and vast potential domestic demand is offset by uncertainty in regulatory and infrastructure capacity. This makes China a potentially higher-risk, higher-reward investment destination. Riordan Company executive management also should outline framework for understanding how local political and market dynamics affect foreign ventures. China holds tremendous promise as a manufacturing centre and market, but management should remember are social, regulatory and energy issues around the next curve in the road. Political-risk analysis should have been processed to contemplate not just broad, easily observable trends but also the nuances of society and the quirks of personality that can affect a venture’s success. For Riordan Company to be successful in join venture in Hangzhou China Riordan must obtain professionally prepared political risk analysis giving current assessments and forecasts of future stability. They can also seek consulting firms, insurance industry reports, reports of U. S. government agencies, and informal discussions with experienced international bankers nd shipping company representatives. Outline of the Possibilities for Foreign Investment and Securities A company that operates in a foreign country has to comply with the laws of that country. As a rule international business causes great pressures for U. S. business managers. A projected high profit margin weighs little if local law prevents repatriation of profits to the foreign investor’s home jurisdict ion. Riordan Manufacturing made the decision to expand internationally for the following reasons. China attempts to encourage investments from foreign residents. The following are among the reasons that foreign investors are attracted to China: †¢ Extremely low labor costs. †¢ A tremendous buyers' market in China itself with a population of 1. 3 billion. †¢ An expectation of a sharp increase in the buying power of Chinese residents, a fact that is influenced by the annual GDP of over 8% per annum and the low rates of inflation. †¢ In recent years, Chinese laws concerning foreign investments have been significantly eased. The total FDI in China for 2006 totaled 63 billion dollars. Conclusion From the beginning of the nineties and particularly from 2001, when China joined the WTO, until the present, the attitude to foreign investment in China has changed, among other matters, foreign investors are permitted to form companies that are 100% owned by foreign capital. Sales to the local market are permitted and foreign investment is also allowed in sectors other than industry and hi-tech, such as banking, insurance, financial services, etc. As a result of joining the WTO, China is expected to standardize specific benefits that were previously granted only to overseas investors or only to Chinese companies. As a general rule, industries in China that are open to foreign investments are divided into 3 categories, an encouraged investment, a restricted investment and a prohibited investment. Foreign investors cannot invest in projects that are connected with the military and defense industries in China. There are also restrictions on 100% control of foreign investors over transport, the automobile industry and power stations. Benefits that China grants to foreign investors are not given in the form of grants. Most benefits are in the form of a tax benefit, including value added tax, customs and income tax benefits in putting the mphasis on an investment in a Special Economic Zone (SEZ) or in special sectors and areas. The benefits granted are as previously approved according to the nature of the foreign investment. There are 5 SEZ's in China in the south of the country, the main tax benefits are: corporate tax of 15%. A benefit of â€Å"2 + 3 years â€Å"which means an exemption from ta x for the first two years and tax at the rate of 12. 5% for the next three years. Pudong Zone (Shanghai) In the Pudong zone there are 5 development zones specializing in hi-tech, financial services, agriculture and more. The benefits are similar to those granted to investors in an SEZ. References Schaffer, R. , Agusti, F. ,& Earle, B. (2009, 2005). International Business Law and Its Environment (7th Ed. ). Mason, Ohio: South-Western, Cengage Learning. World Wide- Tax& Finance (2009). China Foreign Investment Incentives. Retrieved December 1, 2009, from www. worlwide-tax. com/china/chi_invest. asp United States Patent and Trademark Office 2009. Definitions. Retrieved on November 30, 2009 from www. uspto. gov/ EPA- China Environment Law Initiative November 2009. Retrieved on November 30, 2009 from www. epa. gov/ogc/china/initiative_home. htm

Diary of Boo Radley Essay

Pretend you are Boo Radley (from To Kill a Mocking Bird). Write your secret diary entry about how you have been punished and kept in a virtual prison for fifteen years. It has been so very long since my father first locked me up in this house. I mean, I was only a teenager having fun, I did not do anything serious or anything. At first, after a couple of days punishment, it thought I would be finally set free by father. After a couple of weeks, I realised that it seemed I would never be let out. I was correct- as the weeks turned into months, I understood how cruel my father was and that my punishment would last forever. After a year or two, my father died. I was free to go outside into the world- well I could have escaped from imprisonment if I really wanted to, but I did not wish to. My father left me emotionally damaged and ashamed of myself, and I did not and I do not want to show myself in the real world after such a long period of time. Once Nathan arrived, things were just the same as how they used to be with my father. Being locked up in this stuffy house allows me a lot of time to myself. I get to read the local papers- one of the only ‘luxuries’ I am allowed to have and reflect on a lot of things and ponder over them all day long. I think about how people are getting along in Maycomb as I see them walk quite briskly in front of our house and I think about my father and what he did to me. I am usually in a fairly good mood all day long, but when my father comes to mind or Nathan walks past, anger and hatred swells up inside me. I also occupy my thoughts by reminiscing that good times I had when I was a teenager, but also look upon them with deep regret, but I mainly ponder about the two young Finches who live next door†¦ Everyday, I stare through the shutters down through the street main street of Maycomb. I see children playing and enjoy watching them having and joyful and gay time. I have constantly kept my eye on our two neighbours- Jem and his sister, Scout. They play in their yard and in the street, obviously having a great time, and like all other children their age, keep away from  our house. I think they believe it is haunted, by my ghost or some obscenity like that. It amuses me but also makes me sad that I could be so much of a threat to these lovely children, and I do wish my life could be as happy as theirs. Despite their fears of me, Jem and Scout even tried to have a look inside this house once to get a glimpse of me and also tried to communicate with me on several occasions. I have tried communicating with Jem and Scout, by leaving them a trinket or two in the knot-hole of one of the live oaks out the front of our house at night time. After some time, the children began to realise it was me leaving the surprises in the tree, and they decided to write me a little note. Nathan found the note, realised my only source of communication with the outside world and filled the knot-hole with cement. I am only allowed to go outside at night under Nathan’s supervision. Sometimes, Nathan does not even bother looking over me on my night-time strolls because he knows I will be back. I am too attached to this house and living indoors. I don’t want to be released into a world that is too good for me, as my father used to say.

Media s Influence On Politics - 1742 Words

In the Public Eye: Politics and the Media Much of American life is guided by the influx of information received from the media. This results in the ability of the media to shape or mold the opinions of American society. Media is used in numerous areas concerning politics. â€Å"Without the media’s investigations, citizens would be forced to rely entirely on the information provided by politicians and the government, and would be deprived of an indispensable opportunity to evaluate issues carefully and form reasoned opinions† (Ginsberg 251). Through careful analysis of articles written on the media’s influence on politics in America, it became evident that the media greatly controls American political opinions. The power of the media is attributed to its ability to force Americans to think about a certain issue in a certain way. Agenda setting, selection bias, priming, and framing are all factors in the hold the media has over public opinion. â€Å"Today the medi a (new and old) play a central role in American politics, not only in setting the agenda of topics that Americans think about and discuss, but often in swaying opinions on political issues and candidates† (Ginsberg 251). The word media refers to any kind of news coverage, from newspapers and radio broadcasts to video streaming and social networking. Looking back twenty years, the majority of Americans got their political news from the daily newspaper, radio, and watching local and national evening news such as that seen onShow MoreRelatedThe Media s Influence On Politics1134 Words   |  5 PagesAmerican Government The media’s influence on politics I decided to do research on the impact that the media has politics due to the factors that can influence society, as well as the individuals. 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