Saturday, May 23, 2020
Together, Canada and the United States, on behalf of the Allies, made military contributions in the Second World War, albeit with varying results. Canada had declared war on the Axis Powers only a week after Great Britain and France had made their declarations. The war continued on, and Axis victory was being averted by sheer Allied bravery, even though Britain was near to collapse and France and the rest of Europe had long fallen. Allied victory seemed impossible, until the United States entered the war in December 1941. It was a turnaround and a triumph of American material and logistics superiority. Canadian contributions were not as decisive, yet helped provide stability and note-worthy support to AmericaÃ¢â¬â¢s swift and decisive militaryÃ¢â¬ ¦show more contentÃ¢â¬ ¦Canadian involvement in the Second World War was largely self-gratifying, in a way, as it began to develop a huge war industry of aircraft, military vehicles and cargo carriersÃ¢â¬â¢ production, most of which w ent to Britain, which kept its factories working, which spurred them to keep alive their interest in helping to win the war. The major contribution by the Canadians was the usage of the Corvettes that acted as escorts for supply ships on the way to Britain. Without these supplies, D-Day would never have happened. These military skirmishes and actions kept the war alive, but did not initiate any significant results on their own; however they were a pivotal support force. AmericaÃ¢â¬â¢s late entry into the war was made up with its efficient and strategic fighting in battles, which ended the Second World War. Most of American military contributions in Europe were in collaboration with troops from other Allied nations, such as the Italian Campaign, D-Day landings (under American General D. Eisenhower) and the Battle of the Bulge. Starting from the West, Allied forces moved further eastwards, with the United States leading from the front, while Soviet forces attacked westwards, trapping Berlin. Hitler committed suicide, Nazi Germany was in disarray, and the war in Europe was won. It was a victory for AmericanShow MoreRelatedWill There Be A Ww2 Essay737 Words Ã |Ã 3 Pages Will there be a WWIII? Most likely not. Countries from around the world are trying to prevent this from happening, because if we have a WWIII, we would be our own demise. First off, There are so many nuclear warheads in the world, that we could blow up the whole earth. As it say s in this article, from a scientist/mathematician There are an estimated total of 20,500 nuclear warheads in the world today. If the average power of these devices is 33,500 Kilotons, there are enough to destroy theRead MoreEssay on Navajo Code Talkers in WW21719 Words Ã |Ã 7 PagesNavajo Code Talkers: Unknown Heroes Seldom has it ever occurred that heroes to our country, let alone in general, have had to wait decades for proper acknowledgement for their heroic deeds. This is not the case for the Navajo Code Talkers. These brave souls had to wait a total of six decades to be acknowledged for their contributions to the United States and the Allied Forces of WWII. The code talkers were an influential piece to the success of the United States forces in the Pacific. Thus hadRead MoreEssay about German Ww2 Veteran Interview1094 Words Ã |Ã 5 PagesHis-103 This is my interview with Dr. Alfred Meckel and his World War II experience. He was born in 1924 when Germany was still in hard times due to the harsh sanctions from the rest of the world after World War 1. As a young boy at the age of 9 Hitler came to power. At such a young age he thought that Hitler would be the man who could lead Germany out of its tough economic hardships and bring them up to the rest of the worldÃ¢â¬â¢s standards. It was not until several years into the war thatRead More Social Changes In The US Durring WW2 Essay1918 Words Ã |Ã 8 Pages Social Change in the United States During World War II nbsp;nbsp;nbsp;nbsp;nbsp;As the possibility of a second World War arose people began to form opinions on the United StatesÃ¢â¬â¢ role in Europe. The general population disagreed on whether or not to get involved in the conflict with Germany. Some people believed in interventionism, the theory that the United States should do everything it could to support Britain without declaring war on Germany. Along with William Allen White they formedRead More Anti-Japanese Propagnda of WW2 in America Essay3034 Words Ã |Ã 13 Pages World War II Anti-Japanese Propaganda nbsp;nbsp;nbsp;nbsp;nbsp;Ã¢â¬Å"The United States of America was suddenly and deliberately attacked by naval and air forces of the Empire of Japan.Ã¢â¬ (Declaration of War Against Japan) These words were said by President Franklin D. Roosevelt in his declaration of war on Japan on December 8, 1941. The attack on Pearl Harbor marked the official entry of the United States involvement in World War II and sparked a barrage of anti-Japanese propaganda. From postersRead MoreHow did the perception of women change in WW2 Essay1670 Words Ã |Ã 7 PagesÃ¯ » ¿How was the perception of women changed throughout the Second World War? World War Two (WW2) broke out in 1939 and would have great effect on the Australian Home Front. The impact was particularly felt by women and their role in society changed to a significant extent. These changes are clearly evident from many factors that took place during the course of the war although, the most significant changes were due to the introduction of women to the predominantly male orientated workforce, fashionRead MoreAustralia s Historical Fear Of Invasion951 Words Ã |Ã 4 PagesThis essay will be arguing that AustraliaÃ¢â¬â¢s historical fear of invasion does continue to influence AustraliaÃ¢â¬â¢s foreign policy today. This essay believes that the fear of invasion in Australia has evolves and changes over time from a traditional realist perspective that focused on states, to one focused on individuals and non-state actors. Firstly, this essay will briefly discuss the previous fears of invasion, from the introduction of the White Australia Policy to the War on Terr or, and how eventsRead MoreCause and Effect of World War II880 Words Ã |Ã 3 Pageswas the biggest war to ever take place in the existence of mankind. without world war 2 our world would not be nearly advanced as it is now, the war caused advances in technology, weaponry, and the most important the atomic bomb. The beginning of WW2 began during 1939, however before this date there had been a few other conflicts in Asia that most people believe actually started the war.world war 2 had one of the biggest influences on how the world functions in todays world. There are four mainRead MoreThe World War 11 By Ronald Takaki Essay986 Words Ã |Ã 4 Pagesroles of; African-Americans, Native-Americans, Mexican-Americans, and Asian-Americans, during the war and the sacrifices made for their country. In Double Victory, Takaki introduces different revisionist arguments that I will be discussing in this essay along with the connection it has to previous knowledge of the World War II era, and the relation it has to the understanding of the expansion and contraction of citizenship and equality throughout history. World War II is primarily known to be aRead MoreThe Difference of Warfare between World War 1 and World War 21009 Words Ã |Ã 5 Pageslead in this respect. Overall, naval warfare in WW2 trusted more on aircraft carriers and submarines. Afterwards the Japanese strike on Pearl Harbor, the US joined the clash. With them, they brought potentially substantial naval resources, along the great Royal Navy. However, the war in the Pacific relied heavily on US naval attendance which in the aftermath of Pearl Harbor had seen the US fail to keep a number of battleships. So, naval warfare in WW2 had many innovations. The aircraft carrier was
Monday, May 18, 2020
The allegory of the cave proposed by Plato includes the representation of the levels of knowledge. As we get closer to the exit, we get more knowledgeable and wiser we get, thus becoming better selves. Literature represents part of this knowledge, it has been a fundamental part of understanding our society, and has archived and developed the events and thoughts that made the world in which we live today. The more we read, the more we understand about us as well as learning from other peoplesÃ¢â¬â¢ experiences. Literature has gathered all the information we know so far and has brought us out of the cave by showing us how humanity has evolved the we know it. Knowledge is said that can be taught by someone who has certainly more understanding and experience than someone else. According to Plato, in the case of the cave, between the prisoner and the instructor, knowledge canÃ¢â¬â¢t be transmitted. Every person has different experiences and points of view that would distort the interpretation, thus, having different meanings. Instead, the best way is by directing, meaning that the role of the instructor is to guide its students to what is relevant and important in life, which will allow the student to learn independently. Walking towards the light which can also be perceived as knowledge, is the main need in order to reach self-actualization. Ã¢â¬Å"Last of all he will be able to see the sun, and not mere reflections of him in the water, but he will see him in his own proper place, and not inShow MoreRelatedPlatos Allegory of the Cave and the Condition of Mankind1147 Words Ã |Ã 5 Pagesdistinction between truth and knowledge is effecti vely highlighted in PlatoÃ¢â¬â¢s allegory of the cave, which illustrates the great limitations faced by philosophers in discovering the ultimate nature of reality. Nevertheless regarding the theory of knowledge, the parable itself is highly symbolic and asserts that any knowledge gained through perceptual awareness is an illusion and are mere reflections of the highest truths. This allegory can be interpreted in many ways; however in the context of platonic epistemologyRead MoreWhy the Philospher Should Rule (Plato)1708 Words Ã |Ã 7 PagesEXPLAIN 2) WHY IT IS A DILEMMA FOR HE TO CHOOSE TO RULE. WHY DOES HE HAVE TO BE COMPELLED AND WHAT IS THE NATURE OF THE COMPULSION? 3) BE SURE TO COMMENT ON HOW THIS QUESTION IS RELATED TO THE ANSWER PLATO ATTEMPTS TO CONSTRUCT TO GLAUCONS CHALLENGE? Part 1 In PlatoÃ¢â¬â¢s Republic, Plato sets out to prove that it is always better to be just than unjust. Doing so requires him to look into the soul of human beings. Souls by nature are difficult to examine so he suggests that he use the analogyRead MorePhilosophical Principals Exemplified in The Truman Show and in the Allegory of the Cave807 Words Ã |Ã 4 Pagesintroduces the allegory of the cave, which is metaphorical scenario that attempts to explain the importance of questioning norms that may seem trivial. Plato illustrates a cave where bounded prisoners have lived all their lives in seclusion, away from the outside world. In their immobile state, they can only look at the wall in front of them which is illuminated by a small fire that has been going on behind them. The wall constantly projects shadows of people passing by outside the cave going aboutRead MoreModern Technology And Its Effect On The Mindset Of The Current Generation1572 Words Ã |Ã 7 Pagesintellect. The argument and position proposed by the author on knowledge and technology directly aligns with PlatoÃ¢â¬â¢s thoughts on education and knowledge made evident through his well-known Ã¢â¬Å"Allegory of the Cave.Ã¢â¬ Plato describes in the allegory of his teacher, Socrates, illustrating a fictional cave to PlatoÃ¢â¬â¢s brother, Glaucon. Socrates goes on to say that there are prisoners in the cave, who are shackled in chains in a position that forces them to face the cave wall in front of them. Behind the prisonersRead MoreComing Back to Platos Cave1125 Words Ã |Ã 5 PagesIn PlatoÃ¢â¬â¢s Republic, Book VII, Socrates presents an allegory to Glaucon that is meant to examine the effect of education and knowledge on human beings (514a). This allegory motivates the arguments given in the larger context of the Republic, namely the construction of the perfectly good and just city. Specifically, the allegory shows how the philosopher, as the only person who exits the cave in the a llegory, is required to re enter the cave after having exited and come into direct contact with trueRead MoreThe Republicn and a Brief History of Philosphy1763 Words Ã |Ã 7 Pagesphilosopher-king, soul, and truth. Plato uses justice though as the folk point and the remaining five trace back to justice. Socrates defines justice as Ã¢â¬Å"that one man should practice one thing only, the thing to which his nature was best adaptedÃ¢â¬ (Plato 123). Socrates then goes to discuss the three parts to the soul, Ã¢â¬Å"A man reasons, we may call the rational principle of the soul, the otherÃ¢â¬ ¦ may be termed the irrational or appetitiveÃ¢â¬ and then there is the spirit (Plato 130). Kant proposes that justiceRead MoreThe Theory Of The Chair1282 Words Ã |Ã 6 Pagesobjects imperfect, because they are copies of the original idea. Plato believed that there were two worlds; the visible and the intelligible. The visible world is based off the senses, what is perceived around us, and i t is a world made of up of change and uncertainty. The intelligible world is unchanging and perfect, such as ideas. These two realms are applied in the passage Ã¢â¬Å"The Allegory of the CaveÃ¢â¬ . In the Ã¢â¬Å"Allegory of the CaveÃ¢â¬ the prisoners that are forced to watch the shadowy figures areRead MoreThe Allegory Of The Cave1086 Words Ã |Ã 5 PagesExplain the allegorical significance(s) of the cave in PlatoÃ¢â¬â¢s Republic. How is the cave an allegory of PlatoÃ¢â¬â¢s philosophy? How is the allegory of the cave an allegory for enlightenment or philosophical education? How and why are most human beings like prisoners in a cave? Who are the puppeteers? What does the world outside the cave represent? What does the sun represent? Etc. What is PlatoÃ¢â¬â¢s Theory of the Forms? What is a Form? How does the allegory of the cave express PlatoÃ¢â¬â¢s Theory of the Forms? HowRead MorePlato s Theory Of Education Essay2036 Words Ã |Ã 9 PagesPlato enunciated his theory of education in The Republic that knowledge would allow the person to be guided towards the right desires and would lead to understanding the distinction between forms and appearances with use of the allegory of the cave. He continued his point by explaining how this distinction was prevalent in the study of mathematics, which he considered to be a prerequisite for studying philosophy, and using the knowledge gained to understand complex ideas such as what justice meantRead MoreEyes Wide Open By Richard Powers1272 Words Ã |Ã 6 Pagesshould do with the world, but what we can make the world do,Ã¢â¬ and Ã¢â¬Å"the next thousand years must make up the difference, returning subtlety and richness and morals and lightness of spirit to the long human experiment, if any part of it is to survive.Ã¢â¬ Plato, Pierce, Whitehead, Bloom and many others have commented on this idea of how knowledge and education were and/or how it should continue to be. In my opinion, the idea of science behind everything is necessary and most likely enough to lead us toward
Tuesday, May 12, 2020
Ex-MBA 2011-2014 ( Batch - Weekend ) Semester - 2 Subject: Managerial Accounting ------------------------------------------------- Title : Methods / techniques of cost accounting Submitted by : Vishwajeet Gaikwad Ã¢â¬â 2011G04 Submitted to : Prof. Sameer Deshmukh INDEX SR NO | TITLE | PAGE NO | 1 | INTRODUCTION | 3 | 2 | METHODS OF COST ACCOUNTING | 4 | 3 | TECHNIQUES OF COST ACCOUNTING | 8 | 4 | USEFULNESS | 10 | | | | | | | 5Ã¢â¬ ¦show more contentÃ¢â¬ ¦The system is used generally in cases where government happens to be the party to give contract. D. Batch Costing This method is employed where orders or jobs are arranged in different batches after taking into account the convenience of producing articles. The unit of cost is a batch or a group of identical products instead of a single job order or contract. This method is particularly suitable for general engineering factories which produce components in convenient economic batches and pharmaceutical industries. E. Process Costing If a product passes through different stages, each distinct and well defined, it is desired to know the cost of production at each stage. In order to ascertain the same, process costing is employed under which a separate account is opened for each process. This system of costing is suitable for the extractive industries, e.g., chemical manufacture, paints, foods, explosives, soap making etc. F. Operation Costing Operation costing is a further refinement of process costing. The system is employed in the industries of the following types: a. The industry in which mass or repetitive production is carried out b. The industry in which articles or components have to be stocked in semi-finished stage to facilitate the execution of special orders, or for the convenience of issue for later operations The procedure of costing is broadly the same as process costing except that in this case, cost unit is anShow MoreRelatedBusiness Innovation And Skills Of Uk Government1563 Words Ã |Ã 7 Pagesthe below discussion. Generally, accounting is a necessary to all kind of enterprises, it helps firms to make decisions and to increase the efficiency and profitability. Moreover, management accounting such as Job Costing, Cost-Volume-Profit Analysis(CVP), Pricing and Target Costing etc. are also commonly used in businesses which help SMEs to calculate the cost and budget. In the following discussion, I am going to investigate different accounting tools and techniques and see whether they are suitableRead MoreEthical Issues Of Financial Accounting984 Words Ã |Ã 4 Pagesthe reporting to whom. Financial accounting is meant for external reporting to all who are interested in the companyÃ¢â¬â¢s activities. But in management accounting it is altogether an internal reporting aimed at helping m anagers in discharging their responsibilities. Financial accounting basically contains monetary information. But managerial accounting will contain both monetary and non-monetary issues that are helpful to the management. For example financial accounting will show only finance relatedRead MoreCase Study Questions On Management Accounting1670 Words Ã |Ã 7 PagesAssessment 2 Ã¢â¬â Management accounting written assignment NEXT Plc Case Student ID Number: 1423839 May 2016 Contents 1. Introduction 3 2. Background 3 3. Review of management accounting 4 4. The key management accounting techniques and methods for NEXT Plc 5 4.1 Planning and Budgeting: 5 4.2 Balance scorecard 5 4.3 Cost-volume-analysis 5 5 The analysisÃ¢â¬â¢s strengths and weaknesses 6 5.1 Strengths 6 5.2 Weaknesses 6 6 Conclusion 7 References 8 Ã¢â¬Æ' 1. Introduction Management accounting in the recent daysRead MoreManagement Accounting : Planning And Performance Management Systems1625 Words Ã |Ã 7 PagesManagement accounting is described as Ã¢â¬Å"a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organisations strategyÃ¢â¬ (Blocher, et al., 2009). Many Changes in the business environment have occurred in recent years which have caused substantial adjustments in cost management practices leading to a contemporaryRead MoreWhat Is Target Costing And Life Cycle Costing?1246 Words Ã |Ã 5 PagesOver the past recent years a new term has been coined in management accounting literature:Ã¢â¬ Strategic Management AccountingÃ¢â¬ . In the following years and still today, a debate about what SMA comprises has been oriented. It is considered widely by or ganizations while drafting and implementing strategic planning and control system in an organization. This essay will elaborate the understanding and analyzing of work done by CIMA and some other surveyors in relation to this field. Secondary part will beRead MoreDecision Making With Managerial Accounting1563 Words Ã |Ã 7 PagesDecision Making with Managerial Accounting Accounting is the process charged with the identification, measurement and the communication of economic information in the aim of allowing the desired users in making the correct decisions and judgments. Accounting has two branches depending on the users. Managerial accounting isuseful to core users unlike financial accounting which is more essential to exterior users. Management accounting is, therefore, the identification, analysis, recordRead MoreCorporate Finance at Universal Manufacturing Essay1710 Words Ã |Ã 7 Pagesuncertain how to evaluate the machineries. He has asked your advice on the various techniques to evaluate the investment. Discuss the several methods of investment appraisal techniques considering the methods using time value of money and not using time value of money. Beside the above, the CEO is also keen to know about the following terms: (a) Sunk Cost (b) Relevant Cost (c) Incremental Cost (d) Opportunity Cost In your discussion to the above terms, use appropriate examples. Introduction:Read MoreBritish Airways1624 Words Ã |Ã 7 Pages, how it began it operation its activities, the services it provides, its annual turnover, how it has grown over the few years, the comparison between its competitors and how management accounting can help it grow even better. This report will focus at a background of a chosen organisation, company analyses, cost structure strength and weakness and review it nature and how Management Accountant can supply information to assist the Management of British airways . COMPANY BACKGROUND British airwaysRead MoreCost Control: The Definition of Standard Cost Essay1609 Words Ã |Ã 7 Pagesof standard cost according to the CIMA London, Ã¢â¬Å"predetermined cost which is calculated from managementÃ¢â¬â¢s standards of efficient operations and relevant necessary expenditure.Ã¢â¬ They are the predetermined costs on technical estimate of material labor and overhead for a selected period of time and for prescribed set of working conditions. In other words, a standard cost is a planned cost for a unit of product or service rendered. (Langfield- Smith, 2009) The technique of using standard cost for the purposesRead MoreAdvantages Of International Accounting Standard 161446 Words Ã |Ã 6 PagesFrom 1904, some people suggest that we need a uniform accounting standard in the world. After the work hard in more than half century, in 1973, international accounting standard committee has been found. Although this is a non-government organization, they set up accounting standard for all the country, which is convenient to international trade, comparison, and analysis. With the increase of recognition, there are more countries used it, but many organizations and people disagreed the standard.
Wednesday, May 6, 2020
EXAMPLE AUDIT ENGAGEMENT LETTER This example engagement letter is intended solely for general educational purposes. It is not intended for the purpose of providing specific legal, accounting, or other professional advice to any particular recipient or with respect to any particular jurisdiction. The author, publisher, and distributor of this document (1) make no representations, warranties, or guarantees as to its technical accuracy or compliance with any law ( federal, state, or local) or professional standard; and, (2) assume no responsibility to any recipient of this document to correct or update its contents for any reason, including changes in any law or professional standard. Before using any engagement letter in yourÃ¢â¬ ¦show more contentÃ¢â¬ ¦Our audit will include obtaining an understanding of your internal controls sufficient to plan the audit and to determine the nature, timing, and extent of audit procedures to be performed. An audit is not designed to provide assurance on internal controls or t o identify reportable conditions, that is, significant deficiencies or material weaknesses in the design or operation of internal control. Accordingly, we have no responsibility to identify and communicate significant deficiencies or material weaknesses in your internal controls as part of this engagement, and our engagement cannot be relied upon to disclose the same. However, during the audit, if we become aware of such reportable conditions, we will communicate them to you. Prior to preparation and execution of this engagement letter, we discussed with you the fact that we provide clients with services specifically focused on identifying and addressing weaknesses in internal controls (internal control review), and on searching for the existence of fraud within your company (fraud audit). We further explained the additional costs associated with such different levels of service. After consideration of such services, you have informed us that you wish to retain us to perform only the audit services described in this letter. You are responsible for adoptingShow MoreRelatedStandards, Norms And Standards Of Auditing And The International Standard On Audit Quality1622 Words Ã |Ã 7 Pageson Auditing (ISAs) and the International Standard on Audit Quality (ISQC). Question 1 Ethical Standards includes some audit fundamental principles and basic audit procedures for the auditors to follow in order to be objective and independent. ESs has eight parts, which cover the Glossary, ESRA, ES 1 to 5 and ES Provisions Available for Small Entities. Hereinto, ES 1 to 5 in detail introduce the integrity, objectivity and independence in the audit of financial statements (FRC, 2006). These guidelinesRead MoreThe Objective Of Auditing Standard918 Words Ã |Ã 4 Pagesauditor plans the audit so it can be conducted efficiently. The engagement partner is responsible for planning the audit and making sure it is performed. If the engagement partner seeks assistance from engagement team members he or she is responsible for making sure they comply with the requirements for this standard. Planning the audit is not a short-term task and often should be started after the completion of the previous audit and continue to until the completion of the current audit. During beginning Read MoreThe International Standards On Auditing1073 Words Ã |Ã 5 Pagesof this ISA 1. The International Standards on Auditing (ISAs) apply to group audits. This ISA deals with special considerations that apply to group audits, in particular those that involve component auditors. 2. An auditor may find this ISA, adapted as necessary in the circumstances, useful when that auditor involves other auditors in the audit of financial statements that are not group financial statements. For example, an auditor may involve another auditor to observe the inventory count or inspectRead MoreAccounting1680 Words Ã |Ã 7 Pagescounsel on consumer goods and services. A major part of its function is testing of different brands of consumer products that are purchased on the open market and then the reporting of results of the tests in Consumer Reports, a monthly publication. Examples of the types of products it tests are middle-sized automobiles, residential dehumidifiers, flat-screen TVs, and boysÃ¢â¬â¢ jeans. a.) In what ways are the services provided by Consumers Union similar to assurance services provided by CPA firms? Read MoreAudit Case: Jaimica Water Properties1167 Words Ã |Ã 5 PagesJamaica Water Properties, the function of internal audit should not be neutralized by CFO (Ernest Grendi) or other. Second, the company should also be aware of the independence of external auditors. For example, the company should consider if the external auditors has a close relationship with employees who hold key positions of the company. This is because the impairment of independence of audit engagement team might result in failure of the audit. Third, I believe a survey related to fraud detectionRead MoreEthical Requirements for Auditors1212 Words Ã |Ã 5 Pagesresponsibilities to its clients. While working for a company to audit their financial information, they are also at the same time working for the public and regulators who rely on externals auditors to prove credibility to the financial information that companies release (Cooper, Coram, Richardson, Leung, 2009). To assist in quality assuranc e, the profession, and government have developed multilevel framework which is designed to regulate the audit profession. This framework includes: * Ethical standards:Read MoreEssay on Hamilton Wong, In-Charge Accountant, Case 6.31482 Words Ã |Ã 6 Pageson the Wille Lomax audit? Why or why not? Do you believe that Lauren Hutchinson behaved unethically by underreporting the time she worked on that engagement? Defend your answer. If I was in Hamilton WongÃ¢â¬â¢s position, I think I would report all of the time I spent working on the Wille Lomas audit, even if it exceeded the budget. As an accountant, my ethical responsibility is to be honest and have integrity and by not reporting the actual amount of time I worked on the audit, I would be lying.Read MoreA Report On Auditor Independence1363 Words Ã |Ã 6 PagesAudit Independence Assessment Item 02 Ã¢â¬âQ1 Author- I U Amarasiriwardhana Abstract This report discusses importance of auditor independence nowadays and how statutory, regulatory code of ethics has been involved in enhancing it and how non-audit services impair the independence of auditors. Table of contents 1.0 Introduction 2.0 Why Independence Important for auditors 3.0 How enhanced auditors independence 4.0 Non-audit services provided by the auditor to their audit client. 5.0 What are the arrangementsRead MoreAcct 3708 Lecture Pdf1701 Words Ã |Ã 7 PagesUniversity of New South Wales School of Accounting Auditing and Assurance Services 2013 LECTURE 1 Introduction to the Audit Function Assurance Framework Australian Corporate Audits Auditing Standards Lecture Overview Ã¢â¬ ¢ Announcements Ã¢â¬ ¢ Overview course requirements Ã¢â¬ ¢ Introduction to the course Ã¢â¬â Assurance Ã¢â¬â Auditing Ã¢â¬â Legal requirements Ã¢â¬â Auditing standards Announcements Ã¢â¬ ¢ 1. Tutorial Allocation Ã¢â¬â Once classes are full no more will be admitted Ã¢â¬â No new classes will be scheduled Read MoreAn Investigation Of An Audit1561 Words Ã |Ã 7 Pages An audit can be described as an official inspection of an organization s accounts and is typically conducted by an independent body. Companies often hire external auditors in addition to auditing themselves. External auditors are accountants who work independently of a particular company. They examine company records and operations to ensure financial statements are accurate. External auditors are important to establishing your small business credibility and to ensuring compliance with
Ashwin Sathyanarayanan English 10 Professor Stanley Personal Essay That Once in a Lifetime Chance It is a great feeling going to a place where itÃ¢â¬â¢s a huge matter in oneÃ¢â¬â¢s life. Ã¢â¬Å"Revisiting Sacred GroundÃ¢â¬ N. Scott Momaday had made a pilgrimage which his Kiowa ancestors. We will write a custom essay sample on A Spiritual Journey or any similar topic only for you Order Now Momaday has said,Ã¢â¬ There are certain villages, and towns mountains and plains that, having seen them, walked in them, lived in them, even for a day, we keep forever in the mindÃ¢â¬â¢s eye. Ã¢â¬ Just like how Momaday relived his ancestorÃ¢â¬â¢s trails, I had a chance as well. I was lucky enough to be able to go on such a sacred journey that people would pay in thousands of dollars. The pilgrimage I would like to talk about is the one I took to a sacred city in India called Badrinath. I follow Hinduism, and in Hinduism there is a saying/belief that if we go on this enriching, and spiritual journey, we will go to heaven after we pass. I have a guru, like a living god, who I listen to and look up to. He took me on this spiritual journey. This spiritual journey had started for me 7 years ago in 2005, around June I had left San Francisco International Airport, and left to my motherland India. I landed in New Delhi, India to be exact. From there we drove to a city called Kasi. The city of Kasi is known for its sacred river. My guru had told me that in Hindu mythology if you bathe in the holy river of Ganges it will get rid of all your sins. We stayed the night there and we went to the sacred river and bathed early in the morning around 5. Then we went to the temple and did some prayer rituals that are performed after the bathing in the river. Later that day we took a bus from Kasi and drove into a city called Haridwar, one of the beautiful cities in the foothills of the Himalayas. When we reached the city of Haridwar, my guru told us a little about the place before we got out of the bus. That is where I learned the myth being told that Haridwar is one of the four cities where amrit (the elixir of immortality) spilled from a pitcher which was being carried by a bird named Garuda. I was amazed by the fact, and my guru said, Ã¢â¬Å"this is nothing wait and youÃ¢â¬â¢ll see more amazing things. Ã¢â¬ He left me questionable that there were more amazing things than this. We got an auto (taxi) and went to the river because we heard that they do an extraordinary festive every night. This festive is known as Ganga aarti, and it happens at the river banks of the ganges (Har ki Pauri). At Har ki Pauri every night at both banks of the river, people are flooded, with an aarti in their hand. An aarti is a lamp lit by fire. After the priests finishing chanting the mantras and show the aarti to the gods, everyone lets the aarti down into the river and they pray what they want, and let the aarti go down stream. I was lucky enough to do that myself. We then went back to the hotel that we had checked into and left the next day back on our tour. We then travelled to our next stop Rishikesh, which is another city in the foothills of the Himalayas. We were in Rishikesh for no longer than 4 hours because we had to get to our sleep stop. During the four hours that we were there we went to a lot of ashrams (meditation center) and saw many Saints. After the four hours had ended, we went back to our bus and left to our night stop, which was called Nanda Prayag. Since it was night time and we were all tired from the really long day, we went to bed, but I kept hearing the noise of the river really loud, and it sounded like it was just too close. Next morning the noise of the river and the animals woke me up and the noise was just so close that I had to go look how far it was. With all my curiosity when I went out to the balcony and I saw the most spectacular view. I saw two of the most holy rivers combine together, the combinations of the two rivers was just so distinct, the Alaknanda River and the Mandakini River confluence. At this place there was a temple ashore of the river. After I went and bathed in the river I had gone to the temple and I had learned the history of this place, it was fascinating. Then we all left the temple to the bus and we left and arrived at our longest stay in our tour, Badrinath. Badrinath was literally the whole reason we went on this trip. It was known as one of the most holiest, and sacred places to be at. We arrived there later in the Afternoon. After we checked into our hotel, we went and explored the city. And while exploring the city we saw many beautiful temples, and all these lead us to the main temple, the Badrinath Temple. We had to cross over a small walking bridge which went over the Alaknandha River, It went with such force, and if you sit in that water nonstop for more than ten Ã¢â¬â fifteen minutes, you will surely have a heart failure, because the water is that cold, and we are at an extreme altitude. And the most Ironic thing about this cold river is after we crossed it we have to bathe before we enter the temple, even if we had bathed in the morning. When we went to the place we were supposed to bathe, we came to find out that it was a hot spring and this hot spring was ten feet away from the extremely cold Alaknanda waters, ironic enough, I thought so. After we finished bathing there was a ritual which we had to perform. We had to get into brand new clothes and we had to give the clothes were wearing to the more unfortunate people. So after we did that, we went into the main temple, it was enriched with beautiful colors and sculptures all made since the time the temple was created. We had gone in and while we were coming outside, we had ran into a very famous priest, and we all greeted him, and he invited us to come to his ashram, so we all went. There he told us about the main reason of this temple. This temple is only open during Spring, Summer and Fall. They closes the temple, right before we end fall and enter Winter. The closing and opening of the temple is a huge ceremony. This is the most important ceremony to come to if you have major problems which need to be resolved. He told us that during the ceremony they do many poojas (rituals and prayers) and they have an extremely huge lamp and they fill it to the rim with oil and they light the lamp, and during the lighting of the lamp we all must pray for what we all want most. After they light it they close and seal the temple for six months through the harsh winters. The most amazing part is that even though it snows and rains, and harsh winds blow, the lamp never goes out. I was dumb founded by this statement. It is said that it doesnÃ¢â¬â¢t go out because of the bonds of all the prayers and wishes the people had made, it is so strong, that nothing can affect it. He continued by saying that after the six months pass, for the wish you made to come true you, must come back for the opening ceremony of the temple. If indeed you do, you will see that the lamp that was lit is still lit and the glory of the light is just so divine. Since he had an urgent issue to deal with he left us in awe. My guru then told me,Ã¢â¬ I told you I would show you something which is even more fascinating. Ã¢â¬ I was speechless, and we left back to our hotel and slept. The next day my guru took us to the last village in India, Mana. My guru told me that this is the main source of the river Saraswathi, (the goddess of education) and he had told me that this river is so tricky and mischievous. My guru said that this river after 3 miles this river disappears, it is said that it runs underground and comes back up in a city more down south. After we saw where the main source had come from we saw this passage on the left and my guru had told me out of my whole family to go up because it was a very dangerous path/cave and he said I am the only one in the family that is very capable of going through it. As I went through this path I experienced the biggest fear of my life, snakes. They were literally everywhere. I had gone through this extreme passage and I got out of this tight hole and I could not believe my own eyes, there it was, The Great Wall of China. I had come back down the passage I went up but this time the snakes were all gone, there was none there anymore, which shocked me even more. I had come down and my guru said do not tell us what you saw. I was bursting in excitement and he made me hold it in. It was the hardest thing in life for me to hold in. After we left the village and started going back down on the bus, my guru called me and I went and sat next to him on the bus and he told me,Ã¢â¬ now I want you to tell us all what happened. Ã¢â¬ I had then told them that I went up this cave of snakes and saw the great wall, and on my way back not even one snake was there, everyone was in shock. That was the biggest mystery in my life till now. After we came back down we had left back to our beginning destination New Delhi, India. On our way back though we went back in a helicopter, I asked my guru why we didnÃ¢â¬â¢t use the helicopter on the way up, and he said,Ã¢â¬ you wouldnÃ¢â¬â¢t have experienced all that you did now if you came on a helicopter. Ã¢â¬ This was the sacred pilgrimage that all Indians must take at least once in your lifetime, according to Hindu mythology. I now have a dream to go back once again and revisit the same places and relive what did in 2005. How to cite A Spiritual Journey, Essay examples
Question: Discuss about the Environmental Change Speech for Changing Climatic Conditions. Answer: Speech Ozone layer depletion, Global warming, Greenhouse emissions are some of the terms we have been coming across for quite some time now. All these terms are related to the changing climatic conditions of the world, putting forth the bare reality that mankind is facing today. With the idea of increasing production and income, the world witnessed industrialization. This phenomenon not only resulted in mass production of a wide variety of products making our life luxuries but has also brought with it certain devastating situations. The concepts ultimately resulted in evil activities like deforestation, increasing pollution accompanied by a constantly rising temperature. A little too late, the residents of the world realized that changes need to be made in the lifestyle if it is intended to sustain mankind on the precious green earth. To make up for the cons of the fast degrading situation of the only habitable planet, the necessity of preparing certain path to amend the condition was felt (Intergovernmental, 2014). One might be wondering if the climate has really changed the condition of the World so disastrously! It might seem fine today, because climate changes affect human life just the way it affect the glaciers. The change is slow just like a melting glacier (Cohen, 2014). The changing climatic conditions may not have an impact today, but it is bound to affect our future generations. Suffering from devastating situations like floods, drought, scarcity of natural resources and rising temperature would be common (Trenberth, 2014). The devastating situation is evident and does not need anyone to point it out separately. Do you remember the temperature of Canada a couple of years ago? Was it like it is today? Did so many natural calamities occur at these frequent intervals? Was it so hot, so cold, and so rainy? I am sure you have noticed the difference. So the question arises that what actually lead to these changes? Is it the dependency on technology and the need to earn more? We have all became the captives of technology and development. There is no one to blame because no one has made mistake, technology has brought advancement and helped us to achieve the unachieved. It falls in our responsibility to decrease the side effects of the same. There are several ways of participating in the process of making the World sustainable. One can contribute in activities like gardening or planting trees. Careful use of water and other natural resources and would definitely help the environmental condition to improve (Intergovernmental, 2015) Our country is bountiful in crude oil, minerals and timber. However, if these resources are consumed at the same rate as today, it is only a matter of time before we run out of these resources. An investment in the generation of renewable resources of energies, such as, solar and wind energy would help in sustaining the natural resources of Canada. The investment is small compared to other industrial investments but it will open the doors to countless energy industries creating jobs for growing next generation bio-fuels, building solar panels, innovative battery technology and so on. A billion dollars invested in a coal fired power plant creates around 900 jobs, but when the same is invested in solar would create 1,900 jobs and when invested in wind would create 3,300 (Hoffman, 2013). Also, it is an understatement to say that coal mining is a dangerous job. Therefore, it can be said that simply changing to an alternative energy rather than using up the non-renewable energy sources wo uld help in creating a better environment. At the same time it will help in employing large number of people (Rogelj, 2013). Another activity to combat with the changes is by decreasing our carbon foot print. To do the same we would have to shift from high carbon activities to low carbon activities. These low carbon activities are labor intense hence are strong drivers for job creation, especially in clean transport, recycling, and clean infrastructure and energy sectors (Stone, 2012). Investing in small changes in and around our houses and work environment by using insulated doors, continuous gardening, using programmable thermostats etc. would help to create jobs in the small scale industry. Using energy efficient infrastructure could be an extremely easy way to save the earth. Why use more power on equipment that would not only affect our pocket but also release toxic gases such as Chloro Fluoro Carbons and pollute our nature. On the other hand, investing in energy efficient equipment would result not only in saving money, but would also result in consumption of fewer natural resources. Not to mention, need for innovation and creative technology that would help in a greener earth is at its zenith today. Several small scale industries and startups such as food processing industries, poultry, fishing, road side vendors, leather products manufacturer and others, today are coming up with plans and equipment that would help everyone to adopt to the climatic changes (Bulkeley, 2013). It is us who have to give these companies the chance to help us create a better environment. The above mentioned small scale companies have the ability to increase the hiring capacity in the current industry providing employment to simple labor as well as innovators who work on either sides of development (Hoffman, 2013). Energy industries may not need a lot of manual labor once set up but have the potential to increase the need to labor for pipelines, transportation and manual set up activities. It is true that all the above ideas would cost us more than the conventional methods. However, the concept is not only to give our best to make sure we have a greener earth but also that there is an opportunity for increasing employment in the country. It is our responsibility to make sure that we take certain opportunities to see the brighter side of a climate change investment, where creating jobs and increasing the economy of the country goes side by side. Let us hope that our mere investment would be a contribution to return the favor that nature has done to us. References Bulkeley, H. and Castn Broto, V., 2013. Government by experiment? Global cities and the governing of climate change. Transactions of the Institute of British Geographers, 38(3), pp.361-375. Cohen, J., Screen, J.A., Furtado, J.C., Barlow, M., Whittleston, D., Coumou, D., Francis, J., Dethloff, K., Entekhabi, D., Overland, J. and Jones, J., 2014. Recent Arctic amplification and extreme mid-latitude weather. Nature geoscience, 7(9), pp.627-637. Hoffman, A.J. and Woody, J.G., 2013. Climate change: what's your business strategy?. Harvard Business Press. Intergovernmental Panel on Climate Change, 2014. Climate Change 2014Impacts, Adaptation and Vulnerability: Regional Aspects. Cambridge University Press. Intergovernmental Panel on Climate Change, 2015. Climate change 2014: mitigation of climate change (Vol. 3). Cambridge University Press. Rogelj, J., Meinshausen, M. and Knutti, R., 2012. Global warming under old and new scenarios using IPCC climate sensitivity range estimates. Nature climate change, 2(4), pp.248-253. Stone, B., Vargo, J. and Habeeb, D., 2012. Managing climate change in cities: will climate action plans work?. Landscape and Urban Planning, 107(3), pp.263-271. Trenberth, K.E., Dai, A., van der Schrier, G., Jones, P.D., Barichivich, J., Briffa, K.R. and Sheffield, J., 2014. Global warming and changes in drought. Nature Climate Change, 4(1), pp.17-22.
Sunday, May 3, 2020
Question: Evaluate and explain the external and internal factors that influence new business start-ups, enterprise culture, innovation and creativity. Answer: There are different kinds of organization but none of the organizations are categorized as the either the good organizations or the bad organizations. Organizations working in the process of making them; and therefore they keep on adopting new strategies, so that the product and the services that are being sold by these organizations are readily accepted by the customers. Organization strive to survive in this competitive market and if the company or the organizations wants to survive in this competitive market then the contribution of all the members in the organization is important. The role of the entrepreneur, creative people as well as the role of the innovator is very important. Along with it role of the leader or the management is very important for the survival of the organizations. The effective growth and the sustainability of the organization depend on the management of the organization and to be more specific it depends on the leadership quality of the manager in the organization. The leaders mainly have to work for the five main things, which also include achieving the result, or the goal set by the organization. Although the goal could only be achieved by the organization if the organization has the capability of carrying out the other four task preceding it. Among the fur task, the most important task is providing direction to the people working in the organization and at the same time, the leaders should be responsible for setting direction for the people working in the organization (Sigala and Chalkiti 2015). Apart from that, the leaders also responsible for working with all the people there in the organization and at the same time the leaders are also responsible for effective allocation of resources that are available. Lastly, if there are any changes in the organization, the leaders should be able to facilitate those changes that are being introduced in the organization and if the leaders able to carry out all these tasks effectively then achieving the goal that is being set by them will not be a very difficult thing for them. The growth of the organization depends on effective people management and especially on the work that is being carried out by an effective people manager. The people working in the organization possess many kinds of skills but then without the proper and the nurturing of those skills there will not be either growth of the people or the organization. Here, the role of the people manager is very important because a people manager is responsible for the guiding, as well as for praising the people working in the organization and at the same time they are also responsible for identifying the skills of each people working in the organization. The people managers are responsible for the employees and the other people working in the organization; one more important task they should carry out and that is they should be able to identify the future skills that are needed; for the growth of the organization. According to critics the organization, contain at least five very important parts. Among those important five parts the Operational Core, is the most important part because almost every organization and even the small private organization has the Operational Core. The operational core or the Operating core is the sector or segment, which includes those people who plays the most important part in making the product or services that are being offered to the people. Apart from operating core, the other important segment or sector in an organization is the middle line up segment or the sector. The middle line up segment or the sector help in the effectively managing all the managers, is the responsibility of the middle manager. A big organization or a small organization growing or expanding as a big organization is something that should always be taken care of. Therefore, there is a need of a middle manager in the organization, who very effectively supervises the junior as well as the lo wer level managers. The next important part of an organization is the Technostructure of an organization. Well, at this point, the critics differ from each other, but then there are some critics and scholars who believe that in an organization there is a Technostructure; which makes every decision the best decision. The decisions that are being executed in the best way possible include things like technology and setting up new computerized system and things as such. Most decisions that are taken are intangible decisions and not at all a tangible decision. The fourth part of an organization is the support staff of an organization and because there is a support staff in an organization now it is not very difficult for an organization to carry out all their activities. The support staff of the organization helps in smooth functioning of all the sectors from the operating core department to the Human Resource department to even cafeteria. The next and the final part of an organization i s the apex or the top management of the organization. It may contain a single manager of the organization and at the same time, it may contain a board of directors or managers of an organization who are responsible for looking after the workings of the organization so that the works that are being carried out the innovators, creative people and the entrepreneurs, are executed properly. The workings of all the five departments depend on the mutual adjustment that is there between the five departments and at the same time, it depends on the direct supervision. Direct supervision is good for but at the same time; from the managerial point of view, this is something that is very costly as well. The workings of the entrepreneurs, innovators and the creative people also depend on the standardization of the work, which is possible through system and procedures. Apart from the standardization of work, there is also a standardization of output as well as standardization of skills, which depends largely on the ability of each employee working in the organization. The theory also refers to the fact that the job specialization and the behavior specialization as well as trainings are certain tools that help in the effective management of the innovators, entrepreneurs and the creative people. Apart from these tools they are other tools as well, which include things like planning and control system, unit grouping, size, and tools like indoctrination. The theories are there for the organization and the theory state the different tools that an organization may use for the effective management of everything inside the organization. Although, theories are there, one should not forget that most of these theories are written long ago and therefore, in todays organization, in practice there is a need of all the tools or most of the tools and not one tool is sufficient for the working of the organization. Thus, a difference is there between the theory and the practice, what is there in the theory my not always be true in practical sense as well. The Practice: Power Structure The effective management of all the sections of an organization depends of the decisions taken by the senior management of the organization. There are firms or companies where there are people from different profession such as law, marketing, accountancy and architecture and things such as these, in such a firm the operating core is the most important department. The works that are being carried out in the operating core department are the most important. Here the support services are there but then in reality the support services act as a back room support to the people, and here the senior management has a very important role to play. The problem that the organization faces in practice is the problem of power structure. There are many organizations and each organization depends on different kinds of power structure. There is the centralized power structure where there is the manager or the board of directors who take decisions on behalf of the whole organizations. Again, there are other kinds of organizations as well, such as those organizations that provide accounting services to the people and these organizations has more than one senior managers or partners. Therefore, while adopting any policy or strategy the opinion and the voice of these partners are very important and only after the senior managers agree on a particular policy or strategy only then it is adopted in the organization (Gregor and Hevner 2015). The organization who has this kind of structure follows a decentralization of power but when an evaluation of both the structures are made then it is found out that neither is better than the other. Therefore, the theories are there for both kinds of organization but then not only one kind of theory is applicable for different kinds of organization. The effective working of the organization, in practical depends on the use of different kinds of theory that are there. In practical the management and especially the senior management is responsible for taking effective decision so that the new products and services that are being launched in the market has an advantage in this competitive market. Theory vs. Practice The theory state above about the effective management of the organization and the practical situation that the management of an organization faces is quite different from each other. There is a gap between the theory and the practice and therefore often there are certain problems that most of the organization and the management of the organization faces because most of the time, the management faces a difficulty in taking an effective decision, which will help in managing the entrepreneur, the creative people and the innovators, effectively. Although, effective working of the management will not be a very difficult thing if six steps are being followed, and the six steps actually forms a cycle as well. Among, those six steps one of the most important and the first step is the assessment of the leadership (Greener 2016). There should be an effective management of the leadership, which will help the management to find out the ability of the management in the organization so that the fu ture strategies are carried out smoothly and that too without any problem. At times, there are gaps between the leadership and the management capability and the second step is that the organization should find out the gap between the leadership and the management capability. The third step includes, addressing the gaps that are there between the leadership and the management. There is more than one option and to address the problem, which is the cause of the gap that is there between the managerial and leadership ability. The organization should consider more than one option for filling up this gap that is there. The fourth step that is there is choosing the right and the preferable training option. At times, there is a feeling that an effective management of all the three sectors is not possible without training and therefore it is important that training be provided to the employee. Therefore, choosing the right training option is important, because only the correct training optio n could fill the gap that is there between the managerial and the leadership ability. The fifth step includes evaluating the value for money as well as its impact that is required for the development, of the management and the leadership ability. The objectives that are being set by the organization is important for the success of the organization, therefore, it is important review of both the leadership and the management skills and that too at a regular basis so as to reduce the gap that is there between the leadership and management capabilities.